bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Corporate Governance, Investment Opportunity Set, Ukuran Perusahaan, Dan Penerapan Psak 55 Terhadap Konservatisme Akuntansi
Authors: Hakiki Lutviana Nur , Solikhah Badingatus 
Published: October 2019

The purpose of the study is to determine and analyze the influence of managerial ownership, institutional ownership, the proportion of independent commissioners, investment opportunity set, company size and the implementation of PSAK 55 on accounting conservatism. This research based on quantitative methods using panel data regression. The population of this research is banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 periods. The data analysis tool used is the Eviews 9 program. The results of the study show that company size had a positive and significant effect on accounting conservatism. Meanwhile, managerial ownership, institutional ownership, the proportion of independent commissioners, investment opportunity set, and the implementation of PSAK 55 have no effect on accounting conservatism Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen, investment opportunity set, ukuran perusahaan, dan penerapan PSAK 55 terhadap konservatisme akuntansi. Penelitian ini didasarkan pada metode kuantitatif dengan menggunakan analisis regresi data panel. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2017. Alat analisis data yang digunakan yaitu program Eviews 9. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadap konservatisme akuntansi. Kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen, investment opportunity set, dan penerapan PSAK 55 tidak berpengaruh terhadap konservatisme akuntansi.
Analisis Kecurangan Laporan Keuangan: Pendekatan Fraud Pentagon Theory
Authors: Ratnasari Estu , Solikhah Badingatus 
Published: October 2019

The purpose of this study aims to test the fraud pentagon theory in detecting fraudulent financial statements. It consisting of three variables from the pressure component, e.g., financial target, financial stability, and external pressure. Others, two variables from the opportunity component (effectivity monitoring and external auditor quality), one variable from the rationalization component (changes in auditor), two variables from the competency component (change of directors and board members with international experience), as well as one variable from the arrogance component (CEO duality). The research population was banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. Data analysis tool used is panel data regression using the program EViews 9. The results of the study show that financial stability has a negative and significant effect on fraudulent financial statements. Meanwhile, financial target, external pressure, effectivity monitoring, external auditor quality, changes in auditor, change of directors, board members with international experience, and CEO duality doesn’t effect on fraudulent financial statements. Tujuan penelitian ini adalah untuk menguji teori fraud pentagon dalam mendeteksi kecurangan laporan keuangan. Terdiri dari tiga variabel komponen tekanan yaitu target keuangan, stabilitas keuangan, dan tekanan eksternal. Selain itu, dua variabel dari komponen kesempatan (efektivitas pengawasan dan kualitas auditor eksternal), satu variabel dari komponen rasionalisasi (pergantian auditor), dua variabel dari komponen kompetensi (pergantian direksi dan pengalaman internasional anggota dewan), serta satu variabel dari komponen arogansi (CEO duality). Populasi penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2017. Alat analisis data yang digunakan yaitu regresi data panel dengan menggunakan program Eviews 9. Hasil penelitian menunjukkan bahwa stabilitas keuangan berpengaruh negatif dan signifikan terhadap kecurangan laporan keuangan. Sementara itu, target keuangan, tekanan eksternal, efektivitas pengawasan, kualitas auditor eksternal, pergantian auditor, pergatian direksi, pengalaman internasional anggota dewan, dan CEO duality tidak berpengaruh terhadap kecurangan laporan keuangan.
¿Cómo nos construimos desde la memoria?
Authors: Ortiz Zambrano Gabriela Belén 
Published: October 2019

El presente ensayo reflexionar sobre el proceso que mis estudiantes realizaron en el transcurso de la lectura, escritura y análisis en base a la resolución de la pregunta: ¿Quiénes fueron mis antepasados? El presente texto, se detiene en dos momentos. El primero, explica cómo la memoria colectiva desde el encuentro de los distintos testimonios se constituye, y a la vez, compone al colectivo de adolescentes desde sus hallazgos. En el segundo momento de análisis, nos concentramos en cómo ellos se piensan y reconstruyen al haber trabajado este pasado “otro” desde su propia memoria y la de sus familiares.
ANALYSIS OF ENTREPRENEURIAL DEVELOPMENT OF NATURAL COLORING BATIK
Authors: Hastuti Theresia Dwi , Sihombing Ranto P 
Published: October 2019

Currently, batik with natural coloring in various regions in Indonesia is much sought and developed. The ability of business management to be one of the keys to develop the business of natural staining batik. The natural coloring process is longer than synthetic coloring. The process of making the coloring compositions also requires a lot of trials to get the colors that match the desired ones. In the other side, natural coloring batik also has a specific market. This research will trace and reveal facts of the process of natural batik business management. The result is (1) Natural batik business has a progressive grow because the process of innovation done by owners in several ways. (2) The cultural development of batik is carried out by all types of entrepreneurship, and the process depends on the vision possessed by the business owner and his entrepreneurial spirit. The development of local and national culture was done through keeping the batik design and batik patterns of the ancestral heritage, Involving the expert craftsmen from generation to generation and developing batik motifs and patterns (3). Awareness of preserving the environment by batik entrepreneurs comes along with the processing of natural batik coloring itself.
MENELUSURI KEBERADAAN JARINGAN IRIGASI SUBAK DI KOTA DENPASAR
Authors: INDRIANI MADE NOVIA , MAHAPATNI IDA AYU PUTU SRI , WIDNYANA I NYOMAN SUTA , LAINTARAWAN I PUTU 
Published: October 2019

Keberadaan subak di Bali sebagai sistem pengaturan air secara tradisional sudah berusia ribuan tahun. Pada era sekarang yang cenderung berkutat dengan berbagai teknologi terkini mungkin jarang sekali yang mengetahui dan paham mengenai subak atau irigasi tradisional Bali tersebut. Subak merupakan sistem pengelolaan pendistribusian aliran irigasi pertanian khas masyarakat Bali dan terbukti mampu meningkatkan produktivitas pertanian masyarakat Bali. Melalui sistem subak ini para petani mendapatkan jatah air sesuai ketentuan yang diputuskan dalam musyawarah warga. Pengabdian menelusuri keberadaaan jaringan irigasi subak di Kota Denpasar, dilakukan untuk mengetahui keberadaan jaringan irigasi subak serta keberlanjutan pengelolaan jaringan irigasi subak di kota Denpasar. Metode yang digunakan dalam penelitian ini adalah metode deskriptif yang bertujuan untuk membuat deskripsi atau gambaran secara sistematik agar dapat mencapai sasaran yang telah ditetapkan, melalui suatu alur pemikiran yang logis dan sistematis. Adapun teknik pengumpulan data yang dilakukan antara lain melalui telaah referensi maupun pengumpulan data-data sekunder yang diperoleh dari instansi-instansi pemerintahan mengenai informasi subak di kota Denpasar. Sedangkan data primer diperoleh dengan melakukan pengamatan atau observasi di lapangan, survey pengukuran dan juga melalui proses wawancara kepada pihak-pihak yang terlibat langsung mengenai jaringan irigasi subak di wilayah kota Denpasar. Adapun anggota khalayak yang dilibatkan dalam kegiatan pengabdian kepada masyarakat ini antara lain klian subak/ pekaseh, serta krama subak atau anggota subak sebagai sumber informasi yang dikumpulkan melalui wawancara dan survey secara langsung di lapangan. Hasil pengumpulan data/ inventarisasi tersebut serta telaah mengenai keberlanjutan pengaturan air irigasi berdasarkan data existing yang sudah terkumpul kemudian diserahkan kepada masyarakat, pengurus subak serta pihak atau instansi terkait pemerintah kota Denpasar. Keberadaan sistem jaringan irigasi subak di kota Denpasar saat ini dengan kondisi baik relatif lebih sedikit dibandingkan dengan kondisi rusak ringan berat, rusak sedang dan rusak ringan. Sehingga untuk keberlanjutan pengelolaan jaringan irigasi subak di kota Denpasar, diperlukan kerjasama dari pihak-pihak yang terkait untuk melakukan kegiatan pencegahan, pemeliharaan serta pengelolaan jaringan irigasi subak dengan baik.
Arminius, Arminian, dan Kaum Injili: Sebuah Klarifikasi
Authors: Lahope Marlon 
Published: October 2019

Tulisan ini akan memberikan klarifikasi terhadap tuduhan-tuduhan palsu yang sering dilontarkan sebagian besar kaum Calvinis kepada kaum Arminian dan kemudian mendiskusikan alasan utama kaum Arminian menolak ajaran Calvinisme. Klarifikasi ini akan difokuskan pada dua tuduhan yang sering menjadi kartu favorit, yakni Arminianisme menolak konsep kerusakan total dan mengajarkan manusia sebagai penentu keselamatannya. Jawaban terhadap tuduhan ini sederhana, kedua tuduhan ini adalah hasil dari pembacaan yang keliru atau representasi yang cacat terhadap teologi Arminian. Setelah itu, penulis akan mendiskusikan alasan utama penolakan kaum Arminian terhadap ajaran Calvinisme, yakni konsep kedaulatan Allah Calvinisme membawa logika kepada konsekuensi yang sulit dihindari bahwa Allah adalah sumber dari segala dosa. Di sisi yang lain, tulisan ini tidak dimaksudkan untuk melebarkan jurang pemisah dalam tubuh kaum Injili. Sebaliknya, kaum Injili harus melihat perbedaan sebagai keragaman dalam tubuh Kristus daripada menjadikannya sebagai pemicu keterpecahan. Di tengah perbedaan yang ada, injil haruslah menjadi prioritas utama dan bukan perdebatan-perdebatan minor yang akhirnya hanya menghambat pemberitaan injil Yesus Kristus.
This paper will provide clarification of the false accusations that most Calvinists often make to the Arminians and then discuss the main reasons Arminians reject the teachings of Calvinism. This clarification will focus on two accusations that are often favorite cards, namely Arminianism rejects the concept of total depravity and teaches that human as a determinant factor of their salvation. The answer to these accusations is simple, these two accusations are the result of a false reading or defective representation of Arminian theology. After that, the author will discuss the main reason why the Arminians reject the teachings of Calvinism, namely the concept of God's sovereignty in Calvinism brings logic to the inevitable consequences that God is the source of all sins. On the other hand, this paper is not intended to widen the gap in the body of the evangelical. Conversely, evangelicals must see the differences as diversity in the body of Christ rather than making it a trigger for division. In the midst of differences, the gospel must be a top priority and not minor debates which ultimately only hinder the preaching of the gospel of Jesus Christ.
Hubungan Antara Kelekatan kepada Orang Tua dan Dukungan Iman Orang Tua dengan Religiositas Remaja
Authors: Dewi Enny , Mamahit Aileen P. , Tanudjaja Rahmiati 
Published: October 2019

Peran orang tua dalam religiositas remaja sangat penting. Remaja menghadapi banyak tantangan dalam masa pubertas dengan berbagai perkembangan yang cukup kompleks meliputi aspek kognitif, afektif, moral, sosial, dan iman. Peran orang tua dibutuhkan untuk menolong mereka melewati masa ini sehingga mampu mencapai individuasi, termasuk untuk menentukan identitas imannya. Penelitian ini bertujuan untuk melihat apakah terdapat hubungan antara kelekatan dan dukungan iman orang tua dengan religiositas 247 remaja berusia 13-18 tahun yang beribadah di kebaktian remaja di lima jemaat Gereja Kristen Abdiel Gloria di Surabaya. Penelitian kuantitatif ini menggunakan Spearman Rank Correlation untuk analisis data dari tiga kuesioner yaitu Inventory of Parent and Peer Attachment (IPPA), Perceived Faith Support from Parents and Friends (PFS-P dan PFS-F), dan Intrinsic/Extrinsic-Revised Scale. Hasil penelitian menunjukan korelasi yang signifikan dan positif antara variabel-variabel yang diuji. Semakin tinggi kelekatan kepada orang tua, maka semakin tinggi religiositas remaja; dan semakin tinggi dukungan iman orang tua, maka semakin tinggi religiositas remaja.
The role of parents in adolescent religiosity is exceptionally important. Adolescent overcome many challenges in puberty with a variety of developments that are quite complex, including aspects such as cognitive, affective, moral, social, and faith. The role of parents is needed to assist them overcoming this period in order to reach individuation and determine identity of their faith. This study aims to analyze the correlation between attachment and parental faith support to the religiosity of 247 adolescent, aged 13-18 years, who attend youth services in five congregations of Gereja Kristen Abdiel Gloria in Surabaya. This quantitative study was conducted through Spearman Rank Correlation for data analysis from three questionnaires, namely Inventory of Parent and Peer Attachment (IPPA), Perceived Faith Support from Parents and Friends (PFS-P and PFS-F), and Intrinsic/Extrinsic Revised Scale. The research results show that there is a positive and significant relationship between the variables. Higher attachment to parent relates positively to higher religiosity of adolescent. Higher parental faith support relates positively to higher adolescent religiosity and vice versa.
Perbandingan Kecepatan Dan Ketepatan Menendang Bola Dengan Menggunakan Awalan 1 Meter, 2 Meter, 3 Meter, 4 Meter
Authors: Ipung Hari Adi  , Moh. Agung Setiabudi  , Danang Ari Santoso  
Published: October 2019

Menendang bola merupakan salah satu karakteristik permainan sepak bola yang paling dominan. Tujuan utama menendang bola adalah untuk mengumpan (passing) dan menembak (shooting). Penelitian ini merupakan penelitian deskriptif comparative. Dalam penelitian ini menggunakan purposive sampling karakteristik tertentu yang meliputi sebagai berikut berjenis kelamin laki-laki, telah bergabung di Klub Trias Sukorejo yang berjumlah 20 pemain. Tes yang digunakan dalam penelitian ini adalah tes menembakkan bola ke sasaran. Tes ini bertujuan untuk mengukur ketepatan dan kecepatan menendang bola ke sasaran. Berdasarkan hasil penelitian dapat disimpulkan hal-hal sebagai berikut: Ada perbedaan hasil kecepatan tendangan dalam sepakbola menggunakan awalan 1 meter, 2 meter, 3 meter dan 4 meter. Hal tersebut dapat dilihat dari hasil perbandingan kecepatan laju bola menggunakan awalan 1 meter (1.15), 2 meter (1.07), 3 meter (0.90), dan 4 meter (0.06). Ada perbedaan ketepatan tendangan dalam sepakbola menggunakan awalan 1 meter, 2 meter, 3 meter dan 4 meter. Hal tersebut dilihat dari rata-rata ketepatan menendang yaitu, 1 meter (66.00), 2 meter (64.90), 3 meter (66.65), 4 meter (65.90).
An Analysis on 2015 Village-Based English Training Program of Banyuwangi Regency
Authors: Irama Zesy 
Published: October 2019

Tourism is an important economic sector in Indonesia. Natural and cultural resources are important components of tourism in Indonesia. Banyuwangi is one of the regencies in East Java which is located on the eastern point of Java. This is the largest regency of Java island with total area reaching
5782.50 km2. It attracts tourists to come. Among the factors the charm of its nature and culture.
The rich of natural and cultural resources encourages local government to more aggressively promote Banyuwangi as regency eligible to be one of favorite Indonesia tourism destinations. Banyuwangi government has continually promoted the tourism objects and attractions through Department of Culture and Tourism.
The study is aimed to examine the implementation of the program. To know the strengths, weaknesses, opportunities and threats of the program. This research used descriptive qualitative method. It involves organizing, accounting for and explaining the data (Cohen et al, 2007: 461). Data collection method in this study include observation, interviews, and documentation. The data were analyzed by using SWOT analysis. SWOT analysis is used to formulate the recommendations in order to produce a model or right strategy for village-based English training.
The result of the research have eleven supporting factors and have eight obstacle factors of English training program. In the Tamansari and Bangsring.
A Descriptive Study on Students’ Perceptions About The Foreign Volunteer’s Roles in Learning Process of The Seventh Grade at Smpn 2 Glagah Banyuwangi in 2015/2016 Academic Year
Authors: Amalia Rizki 
Published: October 2019

Perception is the experience about objects, events, or the relations that are gotten by concluding the information and interpreting the mesagge. The more complex definition is given by Pareek in Alex (2003:446) who states that perception is a process of receiving, selecting, organizing, interpreting, evaluating, and giving relation to stimulate of the sense. Based on the definition above, it can be summarized that perception is a process of recognizing/receiving the stimuli in form of events, objects, or others through the sense, then those stimuli are organized and interpreted, and lastly giving reaction toward them.
To achieve the research purposes, this research uses analytic induction. The researcher use theory from Walters that is self perception Self perception is based on self-efficicacy. It means that the perception occurs based on individual mind (intrinsic). Because the student’s appreciate about the foreign volunteer’s role by themselves. They will appreciate does the foreign volunteers give positive or negative impact.Learning with foreign volunteer made the seventh grade’s at SMPN 2 GlagahBanyuwangi more interested to study English and foreign volunteer give big impact to the students, so they can study hard.
Based on the result, it is suggested To the teacher it is suggested to imitate the techniques applied by foreign volunteer, or the teacher can consolidate the teacher’s techniques and the foreign volunteer’s techniques. Students should be active, creative and also fun in teaching learning process and be more confident and do not afraid with English lesson. Students should pay attention to teacher explanation.While for the the other researcher, it is suggested to use the information to know the student’s perceptions about the foreign volunteer’s roles in English learning process at SMPN 2 Glagah. The other researcher are also suggested to use it as reference if having similar research
Antropologia e ciência no começo da filosofia moderna: sobre a formação normativa do conceito de modernidade como autorreferencialidade, auto-subsistência, autonomia, endogenia e independência da razão – um ensaio
Authors: Danner Leno Francisco , Bavaresco Agemir , Danner Fernando 
Published: October 2019

In this paper, we argue that the normative concept of modernity as self-referentiality, self-subsistence, autonomy, endogeny and independence of reason is based on the correlation of anthropology and science in a double, however correlated, point: on the one hand, it is rooted on the idea of the natural world as a purely technical, physical, chemical and biological triad of structure, dynamics and object, which obeys to quantitative and definite-invariable material laws; on the other, it is grounded on the idea of human mind or human nature as a normative subject that is able to interpret in an objective way this purely technical nature and, more importantly, to construct the epistemological-moral-ontological objectivity from the modern self’s capability of creating its own axiology and rationalizing the epistemological-moral foundation and the anthropological-ontological place-belonging in the world and in society. As a consequence, the normative concept of modernity, associated to a technical view of nature and to a political-profane-historical notion of society-culture-consciousness, of socialization-subjectivation, enables the idea that modernity is a very singular anthropological-societal-cultural-cognitive process of evolution in human history, as its paradigmatic basis (reason between natural science and secular culture) represents directly universalism in itself, so as to construct a barrier and an opposition between modernity and the other of modernity, as well as to institute the process of modernity-modernization and its comprehension as a self-referential, self-subsisting, autonomous, closed and endogenous process, and as a principle of movement, dynamics and explanation. Here, modernity can be explained only by its internal processes, subjects, principles, values and multiple dynamics, as it signifies a self-constructive movement in itself and by itself, as an overcoming of traditionalism as a minority and a consolidation of modernity-modernization as a majority due to the intersection of reason, science and culture.
Pendidikan Karakter Anak Berbasis Al-Qur’an
Authors: Sholichah Aas Siti 
Published: October 2019

Pendidikan karakter penting diberikan kepada anak-anak sejak dini, mengingat banyak terjadi pelanggaran dand ekadensi moral. Masalah yang terjadi seperti pencurian, tawuran, penyalahgunaan narkoba dan seks bebas, ini terjadi karena rendahnya perhatian orang tua dan lemahnya pendidikan karakter baik yang dilakukan keluarga, sekolah dan masyarakat. Upaya yang dapat dibangun untuk memperbaiki moral adalah melalui pembiasaan positif, tauladan dan komunikasi yang baik antar anak, orang tua dan pendidik. Al- Qur’an telah memberikan bimbingan pendidikan karakter melalui figur Lukmanul Hakim sebagai seorang ayah yang memberikan pendidikan kepada putranya dengan pendidikan tauhid, ibadah, hubungan sosial dan tadzkiyatunnafs yang terkandung di dalamnya pendidikan karakter tentang ketaatan, kesetiaan, disiplin, istiqamah, menghargai, toleransi, mencintai. Selain itu dalam Al-Qur’an juga memberikan uswatun hasanah melalui Rasulullah Muhammad SAW, yang mempunyai sifat sidiq (benar), amanah (terpercaya), tablig (menyampaikan dengan baik), fathanah (cerdas), yang dapat menjadi karakter setiap individu. Dengan penanaman pendidikan karakter sejak dini diharapkan dapat menciptakan soleh individu dan soleh secara sosial.
Metode Ijtihad Imam al-Syafi'i dalam Kitab al-Risalah
Authors: Djafry Muhammad Taufan 
Published: October 2019

Al-Risālah is a frst book concerns in ushul fkh. This book is written by Imam al-Syāf’ī rh. and contains explainations on rules of islamic argumentation (istidlāl) from al-Qur’ān. Al-Risālah book has gotten the great credit of moslem schoolars up to nowdays, as it is not only a frst book in ushul fkh but it also contains various knowledges in many felds. Imam Syāf’ī ‘s view on ijtihād and its methodology are explained in this book. Imam Syāf’ī’s methods explained in this book are : Making all cases reference to al-Qur’ān, Ḥad Ḥ īṡ, Ijmā’, and the ṣah Ḥ ābah’s sayings and qiyās, determining a law by considering a substantial argumet, determining a law by considering the illat and reducing the arguments to the visible matters, and the truth is reverted to Allah.
Keyword : Ijtihād, Uṣūl al-Fiqh, Imam Syāf’ī