bluuebunny/crossref_metadata_2025_split huggingface dataset:
Sintesis Nanopartikel Perak Menggunakan Ekstrak Daun Eceng Gondok (Eichornia crassipes) Sebagai Bioreduktor
Authors: Kasim Syahruddin , Taba Paulina , Ruslan  , Anto Romi 
Published: September 2020

Nanoparticles was done by adding water hyacinth leave extract to AgNO3 2mM solution with a ratio of 1:40. Formed silver nanoparticles were analyzed using UV-Vis spectrophotometer, SEM, XRD, PSA, and FTIR to determine its characteristics. Results showed that absorbance value increased if reaction time is increased. Maximum absorption was obtained at wavelength 432-446 nm by using UV-Vis spectrophotometer. Result of PSA analysis shows that the average size of silver nanoparticles formed is 93.2 nm while XRD analysis shows that the average crystal size of silver nanoparticles is 50.11 nm, with round shape and amorphous. Result of FTIR analysis to determine functional group that contributes to nanoparticle synthesis shows the contribution of OH group.
Keywords: reduction method, silver nanoparticles, Eichornia crassipes, bioreductor
Evaluating Blockchain Using COSO
Authors: Vincent Nishani Edirisinghe , Barkhi Reza 
Published: September 2020

SUMMARY
As companies begin to explore and develop technology solutions based on blockchain and smart contracts, there is a need to understand the impact of blockchain and smart contracts on the assessment of internal controls and enterprise risk. Especially since the distributed ledger and smart contracts blur the system boundaries between trading partners, there is a need to understand whether internal control assessments based on a single company approach is adequate in an integrated and collaborative environment. This paper provides an overview of smart contracts for practitioners and describes the associated risks of engaging in a blockchain consortium. We also list potential questions related to internal controls that may be considered when either engaging in a consortium or executing a smart contract. We then discuss whether current frameworks, specifically the Committee of Sponsoring Organizations' (COSO) integrated and COSO's Enterprise Risk Management (ERM) frameworks, adequately address a collaborative supply chain ecosystem.
Using Data Analytics to Evaluate Policy Implications of Migration Patterns: Application for Analytics, AIS, and Tax Classes
Authors: Cheng Christine , Varadharajan Anu 
Published: September 2020

ABSTRACT
This case uses IRS SOI migration data to help students understand the power of data analysis to identify potential policy issues faced by state governments. The data skills covered in this case are used by entry level accounting professionals in all fields: the Extract, Transform, and Load (ETL) process using Alteryx and creating data visualizations using Tableau. The case learning objectives are: (1) develop students' ETL skills; (2) develop students' data visualization skills; (3) develop students' critical-thinking skills, and (4) enhance students' effective oral and written communications skills. Pre- and post-learning assessment surveys and open-ended responses indicate that the case meets these learning objectives. Students easily related to policy questions surrounding migration as future employees considering their career options. As such, this case is appropriate for stand-alone data analytics courses in business or accounting, accounting information systems courses, undergraduate- and graduate-level tax classes, and M.B.A. courses.
Preparing for the Robots: A Proposed Course in Robotic Process Automation
Authors: Vincent Nishani Edirisinghe , Igou Amy , Burns Mary B. 
Published: September 2020

ABSTRACT
Robotic Process Automation (RPA) is poised to change the accounting and auditing workplace significantly. RPA will likely shift the skillset needed by all accountants. Therefore, the accounting curriculum quickly needs to adapt to educate accountants of the future in this skillset. This paper presents a proposed course, focusing on the automation of accounting processes, to add to the accounting curriculum. The course includes an introduction of RPA and how to use the tools. The course focuses on a development framework for the implementation of technology as well as governance of the application.
Management Tenure and the Quality of Corporate Bond Ratings
Authors: Zhang Eliza Xia , Schloetzer Jason D. 
Published: September 2020

ABSTRACT
We examine the implication of management for credit rating quality by focusing on the relation between management tenure and rating quality. Using a large sample of corporate bond issues in the U.S., we find robust evidence that firms with longer-tenured CEOs have lower rating quality, as reflected in lower rating accuracy, informativeness, and timeliness. Further analyses uncover two channels that underlie this relation. One channel is through learned confidence: as CEO tenure increases, rating agencies learn about how the CEO influences firm value, which leads agencies to reduce their caution and effort in management assessment. The other channel is through developed relationships: as CEO tenure increases, rating agencies develop relationships with the CEO, which leads agencies to reduce scrutiny of or cater to the CEO and her firm. Overall, we show that management tenure has important implications for the external oversight of rating agencies.
Data Availability: Data are available from the public sources cited in the text.
International Transfer Pricing: MNE Dependency on Knowledge of External Tax Consultants
Authors: Cools Martine , Rossing Jacob Christian Plesner 
Published: September 2020

ABSTRACT
This paper explores the dependency of multinational enterprises (MNEs) on the international transfer pricing (ITP) knowledge offered by external tax consultants. Based on interviews with 13 ITP/tax executives working for large MNEs in the U.K., we find that the dependency on consultants varies significantly across specific ITP tasks. This dependency is not rooted in a lack of in-house technical ITP knowledge. Rather, consultants offer important industry and process knowledge, often at the individual tax inspector level, that MNEs need to successfully implement their ITP policy and to handle negotiations with tax authorities. The recent OECD project on Base Erosion and Profit Shifting (BEPS) is found to have a limited effect on MNE dependency on consultants, except for the documentation task. We conclude that the profile of consultants as knowledge experts depends on the specific ITP task they undertake.
Pengembangan Modul Bilingual Bergambar dengan Pendekatan Realistic Mathematics Education (RME) pada Materi Himpunan
Authors: Nurfithriyya Aida , Kesuma Guntur Cahaya , M Rosida Rakhmawati 
Published: September 2020

Abstract: The purpose of this reaserch is to develop teaching materials consisting of pictorial bilingual modules using Realistic Mathematics Education (RME) on set material and to research the effectiveness of the product being developed. The research used in this research is Research and Development using ADDIE models consisting of motion sickness Analysis, Design, Development, Implementation and Evaluation. This study was declared valid and feasible to be used as teaching material for mathematics learning by 3 material experts who obtained an average score of 3,72 in the "valid" category and 3 media experts with an average score of 3,71 in the "valid" category and 3 language experts with an average score of 3,65 with the category of "Valid" with each maximum score of validity is 4. With the test of attractiveness of teaching materials determined "Very Attractive" by a small group test of 9 students by agreeing to the average score average of 3,65 and a large group test of 29 students with approval of an average value of 3,68. The results of the assessment using testing the effect size with an approval score of 0,50 with the category "Effective Enough". So it can be concluded that the development of teaching materials produced is declared feasible and effective enough and can be used as teaching materials in learning mathematics. Abstrak: Tujuan dari penelitian ini yaitu mengembangkan bahan ajar berupa modul bilingual bergambar dengan pendekatan Realistic Mathematics Education (RME) pada materi himpunan serta mengetahui keefektifitasanproduk yang dikembangkan. Penelitian yang digunakan dalam penelitian ini adalahResearch and Development menggunakan model ADDIE yang terdiri dari tahap Analyze, Design, Development, Implementation dan Evaluation. Penelitian ini dinyatakan valid dan layak digunakan secara keseluruhan sebagai bahan ajar pembelajaran matematika oleh 3 ahli materi yang memperoleh skor rata-rata sebesar 3,72 dengan kategori “valid” dan 3 ahli media dengan skor rata-rata sebesar 3,71 dengan kategori “valid” serta 3 ahli bahasa dengan skor rata-rata sebesar 3,65 dengan kategori “Valid” dengan masing-masing skor maksimal kevalidan adalah 4. Sedangkan uji kemenarikan bahan ajar dinyatakan “Sangat Menarik” oleh uji kelompok kecil terhadap 9 orang peserta didikdengan perolehan skor rata-rata sebesar 3,65 dan uji kelompok besar terhadap 29 orang peserta didik dengan perolehan nilai rata-rata sebesar 3,68. Hasil penilaian uji efektivitas dengan menggunakan rumus effect sizedengan perolehan skor sebesar 0,50 dengan kategori “Cukup Efektif”. Sehingga dapat disimpulkan pengembangan bahan ajar yang dihasilkan dinyatakan layak dan cukup efektif serta dapat digunakan sebagai bahan ajar dalam pembelajaran matematika.
Problem Based Learning (PBL) and Verbal-visual Abilities: Its Influence on Students’ Mathematics Learning Outcomes
Authors: Yudistira Pengki , Syaiful Syaiful , Anggareini Evita 
Published: September 2020

This quasi-experiment aims to determine the influence of the Problem Based Learning (PBL) model and verbal-visual abilities on Grade VIII students’ learning outcomes. The population in this study were all students of SMPN 7 Kerinci and the sample of the study was 27 students from class VIII A as the experimental class and 26 students from class VIII B as the control class. Research data collection through test instruments to see students’ mathematics learning outcomes. Statistical analysis using two-way ANOVA with SPSS 21 software with a significance of 0.05. The results showed that there was an influence of the Problem Based Learning (PBL) model and verbal-visual ability on the mathematics learning outcomes of Grade VIII students with sig. 0,001 0,005, there is an influence of verbal-visual ability on mathematics learning outcomes of class VIII students with sig. 0,000 0.05 and there is no interaction between the PBL model and verbal-visual ability in influencing students’ learning outcomes in class VIII with sig. 0.341 0.05.
Rabindranath Tagore’s Home and the World [Ghare Bhaire] : A Gripping Portrayal of Swadeshi Movement
Authors: Laxmiprasad P.V. 
Published: September 2020

Tagore’s novel Ghare Bhaire has historical significance when we look at it from nationalistic perspective. The Swadeshi movement predominantly began with the partition of Bengal by the Viceroy of India, Lord Curzon in 1905 and continued up to 1911. This was precisely the most successful of the Pre- Gandhian movements. MK Gandhi strategically focused on Swadeshi who described it as the Soul of Swaraj (Self-rule). The movement was officially announced on 7 August, 1905 at the famous Calcutta Town Hall, in Bengal. Later, this was used to boycott all the British goods in the country. The spirit of the movement was to use goods produced in India and burning of British–made goods. Swadeshi movement paved the way to the successive movements such as Satyagraha movement and Non-Cooperation movement. Written against the backdrop of the partition of Bengal by the British in 1905, Home and the World (Ghare Bhaire) by Rabindranath Tagore, the Nobel Laureate, is a telling portrayal of the chasms inherent in the nationalist movement. Any movement by people is particularly interesting and a movement such as Swadeshi movement holds special significance in the history of Indian Freedom Struggle. Swadeshi was a clarion call to rebel against the imported goods. In the words of Anita Desai, the noted Indo-English novelist, “Home and the World” has the complexity and tragic dimensions of Tagore’s own time and ours”. Readers are reminded that Tagore protested the Jallianwallah Bagh massacres and rejected the knighthood honour. He set himself an example by leading the country against the oppressions. His patriotism finds literary expression in the novel “Ghare Bhaire” Where Swadeshi Movement dominates the collection.
PEMULIHAN PASCA BENCANA GEMPA BUMI DI LOMBOK UTARA PADA TAHUN 2018
Authors: Bakti Heru Kusuma , Nurmandi Achmad 
Published: September 2020

Guncangan gempa bumi berkekuatan 7.0 SR yang terjadi di Provinsi NTB khususnya Lombok Utara pada tahun 2018 yang lalu telah berdampak kepada kondisi berbagai aspek kehidupan masyarakat dan pemerintah di Kabupaten Lombok Utara, untuk itu tentu pemerintah daerah punya tanggung jawab yang lebih besar untuk melakukan pemulihan pasca terjadinya bencana hal tersebut juga tertuang dalam Undang-undang No 24 Tahun 2007, penelitian ini bertujuan untuk melihat upaya pemulihan yang dilakukan oleh pemerintah daerah melalui proses Rehabilitasi dan Rekonstruksi. Penelitian ini bersifat deskriptif dengan menggunakan metode penelitian kualitatif dan di olah dengan aplikasi Nvivo 12 Plus. Hasil menunjukan bahwa upaya yang dilakukan oleh pemerintah daerah adalah dengan melakukan Rehabilitasi dan Rekonstruksi yang telah ditetapkan melalui 5 aspek utama yaitu Sektor Sosial, Ekonomi, Infrastruktur, Pemukiman serta Lintas Sektor. Akan tetapi dalam proses Rehabilitasi dan Rekonstruksi yang dilakukan oleh Pemerintah Daerah banyak menimbulkan persoalan di masyarakat khususnya di Sektor Pemukiman, rumitnya proses birokrasi menimbulkan lambatnya pemulihan sektor pemukiman, ketidak puasan masyarakat dalam pendataan kategori rusak ringan, sedang maupun rusak berat yang dilakukan oleh pemerintah daerah serta kurangnya keterlibatan masyarakat dalam proses pemulihan juga merupakan permasalahan yang terjadi pada proses Rehabilitasi dan Rekonstruksi.Kata kunci: Bencana, Gempa Bumi, Pemulihan Bencana, rehabilitasi dan rekonstruksiShock earthquake with a magnitude of 7.0 that occurred in NTB Province, especially North Lombok in 2018, has had an impact on the conditions of various aspects of community and government life in North Lombok. Therefore, local governments have a greater responsibility to carry out recovery after the occurrence disaster, this study aims to look at the recovery efforts undertaken by the local government through the Rehabilitation and Reconstruction process. This research is descriptive in nature using a qualitative research method and treated with the application of Nvivo 12 Plus. The results show that the efforts made by the local government are to carry out the Rehabilitation and Reconstruction that have been determined through 5 main aspects namely the Social, Economic, Infrastructure, Settlement and Cross-Sector . However, in the process of Rehabilitation and Reconstruction carried out by the Regional Government, many problems in the community, especially in the Settlement Sector, the complexity of the bureaucratic process caused slow recovery of the residential sector, community dissatisfaction in the data collection categories of minor, moderate and severe damage carried out by the local government as well the lack of community involvement in the recovery process is also a problem in the Rehabilitation and Reconstruction process.Keywords: Disasters, Earthquakes, Disaster Recovery, rehabilitation and reconstruction
APLIKASI CITRA SENTINEL-2 UNTUK PEMETAAN TUTUPAN DAN PERUNTUKAN LAHAN PADA TINGKAT DESA
Authors: Indarto Indarto , Mandala Marga , Febrian Arifin Fery , Lukman Hakim Farid 
Published: September 2020

Sentine-2 menjanjikan citra yang gratis, pada ketelitian spasial sedang dan ketelitian spektral tinggi. Data citra ini mungkin dapat digunakan sebagai dasar pemetaan tutupan lahan (land cover) dan pruntukan lahan (land use) sampai dengan level Desa. Artikel ini bertujuan untuk membandingkan dan mengevaluasi peta tematik yang dihasilkan dari: (1) Klasifikasi dari citra Sentinel-2A, (b) digitasi manual dari Google Earth Image, (c) dan peta RBI (Rupa Bumi Indonesia). Citra Sentinel-2A, citra google earth dan peta RBI digital digunakan sebagai input utama. Pengolahan citra Sentinel-2A mencakup: atmosferic correction, image composite, klasifikasi terbimbing, koleksi training area, dan uji-akurasi. Selanjutnya, ke tiga jenis peta tematik yang dihasilkan digunakan untuk membandingkan luasan per jenis tutupan lahan yang dipetakan dan interpretasi perubahan peruntukan lahan yang terjadi. Selanjutnya, wilayah empat desa digunakan sebagai sampel pengukuran. Penelitian menghasilkan peta tematik tutupan dan peruntukan lahan pada level Desa. Perbandingan peta tematik menunjukkan bahwa citra Sentinel mampu untuk menangkap fitur tutupan lahan yang utama (yaitu: Lahan-sub-optimal kering, lahan irigasi, lahan non-irigasi, area terbangun, hutan-perkebunan, dan badan air) pada level desa. Lebih lanjut peta yang dihasilkan dari citra Sentinel dapat digunakan untuk memperbaharui, perencanaan dan evaluasi kegiatan pembangunan di Desa. Kata Kunci: Sentinel-2A, Pemetaan, Tutupan Lahan, peruntukan lahan, desa.Sentinel-2 provide a free of cost imagery in medium spatial and high spectral resolutions. These data promise a rapid, low-cost and easy to apply imagery for the end-user. These free data may produce a rationale thematic land cover and land use (LCLU) map at the village level. This paper aims to compare and to evaluate the thematics maps created by (a) Sentinel-2, (b) digitalisation from Google Earth and (c) RBI (Rupa Bumi Indonesia) Digital Map. Sentinel-2 image, google earth image, and RBI digital map used as the primary input. The treatment of sentinel 2A imagery consists of atmospheric correction, image composite, supervised classification, collecting training areas, and accuracy assessment. The three types of maps use to compare area extent mapped for each type of land cover (LC), and the interpretation of land-use change occurred. Four villages used as samples of measurement. The research produces thematic LCLU maps at the village level. Comparison of maps shows that Sentinel capable of capturing major LC (i.e., Dry-marginal land, non-irrigated area, irrigated area, pavement areas, forest - plantation, and water body) at the village level. Moreover, Sentinel-2A produce more detail of land cover type. Finally, the maps derived from Sentinel data provide data for up-dating, planning and evaluation of village development.Keywords : Sentinel-2A, mapping, land cover, land use, village.
The Relationships between Physical Learning Environment, Psychological Characteristics, and HOTS
Authors: Abdul Malik Mohd Azry , Adnan Mazlini , Md Noor Mohd Rahimie , Mustapha Muhammad Firdaus 
Published: September 2020

The study investigates the relationships between the physical learning environment (PLE), psychological characteristics (students’ academic self-efficacy and satisfaction), and higher-order thinking skills (HOTS) in statistics education. The study also aimed to determine if psychological characteristics mediate the relationships between the PLE and HOTS. A total of 285 students were selected as samples using cluster sampling. The study instruments were adapted from Smart classroom inventory, science laboratory environment inventory, test of science-related attitudes, self-efficacy in learning and performance for college, and dimension of learning rubrics. The gathered data were analysed using Partial Least Square Structural Equation Modeling (PLS-SEM). The findings revealed that a significant direct relationship existed between PLE and HOTS. Moreover, the PLE also did influence the students’ HOTS indirectly through psychological characteristics (academic self-efficacy and satisfaction). The findings from this study give an important and valuable contribution to knowledge in the area of HOTS research in the context of Malaysian Institution of Higher Learning. The implication of this study suggests that the good quality of PLE in statistics education would influence students’ HOTS directly and also indirectly through the positive development of psychological characteristics in teaching and learning (T&L) process.
Keywords: physical learning environment, psychological characteristics, academic self-efficacy, satisfaction, higher-order thinking skills
Laju Pengisian Biji pada Beberapa Varietas Kedelai dengan Berbagai Ukuran Biji
Authors: Atmaja Ian Surya Fitra , Iskandar Lubis  , Purnamawati Heni 
Published: September 2020

Nitrogen merupakan unsur yang mempengaruhi pertumbuhan dan produksi tanaman kedelai. N yang tersedia untuk tanaman akan mempengaruhi luas daun pertanaman, bobot kering tanaman, dan produksi tanaman. Produksi tanaman kedelai berkaitan dengan akumulasi laju pengisian biji selama fase pengisian biji (R5-R7). Tujuan penelitian ini adalah mengevaluasi pengaruh N dan ukuran biji kedelai terhadap laju pengisian biji. Percobaan dilaksanakan pada bulan Juli sampai November 2019 di Kebun Pendidikan Cikabayan, Departemen Agronomi dan Hortikultura, Fakultas Pertanian, IPB. Percobaan menggunakan rancangan kelompok lengkap teracak dengan dua faktor dan tiga ulangan. Faktor yang pertama merupakan dosis urea sebesar 0 dan 50 kg urea ha-1. Faktor kedua merupakan varietas kedelai yang memiliki ukuran biji berbeda. Varetas yang digunakan yaitu Tanggamus, Anjasmoro, Grobogan, Biosoy 1. Hasil penelitian menunjukkan dosis N yang diberikan ke tanaman tidak berpengaruh signifikan terhadap terhadap laju pengisian biji, tetapi cenderung dapat meningkatkan laju pengisian biji pada akhir periode pengisian biji. Dosis N mempengaruhi besarnya N yang diremobilisasi dan cenderung meningkatkan bobot kering yang diremobilisasi walaupun tidak berbeda nyata.
Kata kunci: bobot kering, laju asimilasi bersih, laju pengisian biji, laju pertumbuhan tanaman, ukuran biji
Peningkatan Produksi Jintan Hitam (Nigella sativa L.) dengan Pemberian Asam Humat dan Waktu Panen Berbeda
Authors: Danar Hadisugelar  , Ani Kurniawati  , Sandra Arifin Aziz  , Didah Nur Faridah  
Published: September 2020

Jintan hitam (habbatussauda) adalah tanaman yang digunakan di seluruh dunia sebagai tanaman obat untuk pencegahan dan pengobatan penyakit. Biji dan minyak yang berasal dari biji adalah bagian yang sering digunakan. Penelitian ini bertujuan untuk mempelajari komponen produksi dan bahan aktif habatussauda dengan pemberian asam humat dan waktu panen berbeda. Penelitian ini dilaksanakan di Kebun Percobaan IPB Pasir Sarongge, Cianjur, Jawa Barat Indonesia pada bulan Mei sampai Desember 2019. Percobaan menggunakan rancangan acak kelompok faktorial dengan pemberian asam humat 0, 1.5, 3.0, dan 4.5 ton ha-1 sebagai faktor pertama dan waktu panen berbeda pada 6, 7, 8, dan 9 minggu setelah antesis sebagai faktor kedua. Hasil penelitian menunjukkan pemberian asam humat sampai 3 ton ha-1 tidak menunjukkan pengaruh nyata pada produksi kapsul, biji dan produktivitas, namun pemberian asam humat 4.5 ton ha-1 menurunkan produksi kapsul dan biji. Pemberian asam humat dan waktu panen tidak berpengaruh nyata terhadap kadar dan produksi timokuinon. Waktu panen terbaik adalah 7 sampai 8 minggu setelah antesis pada produksi kapsul dan biji.
Kata kunci: biji, habbatussauda, kapsul, timokuinon