bluuebunny/crossref_metadata_2025_split huggingface dataset:
Keteladanan Sifat Rasullah Muhammad SAW dalam Etika Profesi Akuntan Publik
Authors: Azis Ilhamda 
Published: July 2020

The professional ethics of public accountants are formulated in a code of ethics. The highest source in the reference to the preparation of the code of ethics is religion. Rasulullah Muhammad SAW is the messenger of Allah Swt to spread Islam and become a role model for mankind. The study was conducted qualitatively by describing the exemplary nature of Rasulullah Muhammad SAW contained in the public accountant code of ethics compiled by IAPI, AICPA, AAOIFI. The results of the study illustrate that the exemplary nature of Rasulullah Muhammad SAW namely shidiq, amanah, tabligh, fathonah is contained in the code ethics of public accountants prepared by IAPI, AICPA, AAOIFI.
Keywords: Ethics; The Nature of The Rasulullah Muhammad SAW; Public Accountants.
Analisis Potensi Pajak Restoran dan Kontribusinya pada Pendapatan Asli Daerah Kabupaten Badung
Authors: Made Wulandewi Desak , Supadmi Ni Luh 
Published: July 2020

The purpose of this study is to determine the potential and contribution of restaurant tax in Kuta district as a source of PAD in Badung Regency. This research was conducted in 73 restaurants, 11 restaurants and 4 bars in Kuta District with the method of determining the probability sampling method, namely simple random sampling. Data collection is done by non-participant observation and questionnaires. The analysis technique used is quantitative descriptive. Based on the results of the study, it is known that the potential for restaurant tax in Kuta District is in a very stable (optimistic) condition of 77,787,570,060 rupiahs. In a stable (moderate) economic condition the target was set at 29,429,630,673 rupiahs and in an economic condition that was less stable (pessimistic) at 25,929,190,020 rupiahs. The contribution of restaurant taxes in Kuta district from the number of samples that researchers used in this study amounted to 0.55 percent of the revenue of Badung Regency PAD.
Keywords: Potential; Contribution; Local Original Revenue.
Pengaruh Asset Growth, Leverage, dan Dividend Payout Ratio pada Volatilitas Harga Saham
Authors: Artikanaya I Kadek Rama , Gayatri Gayatri 
Published: July 2020

This study aims to obtain empirical evidence about the effect of asset growth, leverage, and dividend payout ratio on stock price volatility. This research was conducted on companies listed in the LQ 45 index on the Indonesia Stock Exchange in 2014 - 2018. The number of samples used was 13 companies using the nonprobability sampling method with a purposive sampling technique, so the number of samples for 5 years became 65 samples. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis found that asset growth has a negative effect on stock price volatility. Leverage has a positive effect on stock price volatility. Dividend payout ratio has a negative effect on stock price volatility.
Keywords: Asset Growth; Leverage; Dividend; Volatility.
Determinan Keberhasilan Penerapan Sistem Akuntansi Instansi Berbasis Akrual Dalam Penyusunan Laporan Keuangan Pemerintah
Authors: Irfani Muhajir , Pituringsih Endar , Hamdani Husnan Lalu 
Published: July 2020

The manifestation of the application of government accounting standards is the WTP opinion from BPK. This study aims to examine the effect of financial staff education, accounting training, the use of the SAIBA application, and organizational commitment to the successful application of an accrual-based accounting system. This research was conducted at the Land Office work unit within the scope of the NTB Province BPN Regional Office. Respondents numbered 63 people. Data analysis techniques used multiple linear regression analysis. The results showed that organizational commitment had a positive effect, the use of the SAIBA application had a negative effect, but financial staff education and accounting training had no effect on the successful application of the accrual-based agency accounting system.
Keywords: Financial Staff Education; Accounting Training; SAIBA; Organizational Commitment; Accrual Based Institution Accounting System.
Analisis Penetapan Harga Pokok Produksi pada Perusahaan Manufaktur di Provinsi Daerah Istimewa Yogyakarta
Authors: Nasution Dito Aditia Darma , Muda Iskandar 
Published: July 2020

This study aims to analyze and describe how the determination of the cost of production in manufacturing companies in the Special Region of Yogyakarta Province. The method used in this study is a qualitative approach using instruments in the form of questionnaires and interviews as supporters addressed to the owners of several manufacturing companies in the Special Region of Yogyakarta Province. The research sample of 52 manufacturing companies consisting of 33 medium scale companies and 19 large scale companies. The results showed that the company has more than one goal in setting the cost of production. The most important finding is that the main factor affecting the cost of production is cost. It was also found that all of the samples tested believed that changes in the cost of production would not be effective in increasing sales volume.
Keywords: Implementation of Pricing; Market Based Pricing; Cost Based Pricing; Product Cost.
Peranan BUMDesa dalam Meningkatkan Kemandirian Ekonomi Desa
Authors: Gayatri Gayatri , Widhiyani Ni Luh Sari 
Published: July 2020

BUMDesa is an elaboration of the vision of national development that is the realization of a sovereign, independent, and personality based on mutual cooperation. In the Province of Bali only 65% ??of the villages have BUMDesa. BUMDesa is expected to be a driving force for the village economy. The purpose of this study is to determine the role of BUMDesa in increasing the economic independence of the village. The population in this study are all village-owned enterprises in the Province of Bali. The location of the study was conducted in Gianyar Regency. The sample collection technique uses purposive sampling. Data collection techniques are carried out through questionnaires. Data analysis techniques using multiple linear regression. This research proves that partially, economic independence has a positive role in BUMDesa in Gianyar Regency. Intellectual independence has a positive role in BUMDesa in Gianyar Regency. And organizational independence has a positive role in BUMDesa in Gianyar Regency. Together economic independence, intellectual independence and organizational independence have a positive role in BUMDesa in Gianyar Regency.
Keywords: BUMDesa; Economic Independence.
PRELEMINARY ANALYSIS OF CAUSE-EFFECT ON FOREST-PEATLAND FIRES PRIOR TO 2020 IN CENTRAL KALIMANTAN
Authors: Yulianti Nina , Kusin Kitso , Murni Elvi , Barbara Betrixia , Naito Daisuke , Kozan Osamu , Jagau Yusurum , Kulu Ici Piter , Adji Fengky Florante , Susetyo Kurniawan Eko 
Published: July 2020

Central Kalimantan covers an area of 157,983 km2 with more than 2,000 km2 of tropical peatlands, which is one of the buffer regions of Indonesia's new capital government city. However, the sad story is the conversion of about one million hectares from peat swamp forests (PSF) to rice fields occurred in the mid-1990s, so called the Mega Rice Project (MRP). Since then, forest and peatland fires become an annual event due to high level of degradation under the climate change symptoms such the frequent of the El Niño event. In very strong El Niño of 2015, Indonesia has returned to the world spotlight in relation to the fires and the haze crisis. The most fire prone area was recorded in the iconic Tumbang Nusa, Pulang Pisau Regency and its adjecent areas. However, the thick haze had covered almost the entire province. There are the dis-adventages impact during more than two months. Therefore, this study was to investigate what are the causes and the impacts of this disaster at the site level. This research location was focuses on three regencies and one city namely Pulang Pisau, Kapuas, Katingan and Palangka City. The method was a Focus Group Discussion (FGD) with key figures representing eight clusters of village communities. This method is also supported by statistical, hotspots and spatial data for additional analysis. The result are only two villages with very high average of hotspot and eight with high average of hotspots in Pulang Pisau and Kapuas Regency. Further, the FGDs in seven villages showed that there were three main clusters that caused forest-land fires, namely natural factors, human factors and village policy / regulation factors. The villages study that were affected by the fire in 2015 showed there were three main impacts namely on people, environment and capital. This result is a foundation of cause-effect factor for further Root Cause Analysis to find out the options for fire prevention and management in climate change mitigation efforts.
Keywords: Climate Change; El-Niño; Fires; Focus Group Discussion; Peatland
Hubungan Masa Kerja Dan Lama Kerja Dengan Nyeri Leher Pada Pembatik Di Sentra Batik Giriloyo
Authors: Yani Fitri , Anniza Meiza , Priyanka Krisnawan 
Published: July 2020

Pembatik bekerja dengan sikap kerja duduk statis dan tidak ergonomis dalam waktu 8 jam. Apabila sikap kerja duduk statis dan tidak ergonomis berlangsung dalam jangka panjang, maka akan menimbulkan keluhan muskuloskeletal terutama pada bagian leher. Penelitian ini bertujuan untuk mengetahui hubungan masa dan lama kerja dengan nyeri leher pada pembatik di sentra batik Giriloyo. Metode penelitian adalah observasional dengan pendekatan cross sectional dan teknik pengumpulan data menggunakan kuesioner yang valid dan reliabel. Teknik pengambilan sampel purposive sampling. Sampel penelitian adalah pembatik di sentra batik Giriloyo yang berjumlah 89 pembatik. Hasil uji statistik korelasi Rank Spearman diperoleh adanya hubungan antara masa kerja dengan nyeri leher dengan nilai r=0,313 (p<0,05). Hubungan lama kerja dengan nyeri leher diperoleh nilai r=0,299 (p<0,005). Pengaruh lama kerja (exp. B=1,906) lebih dominan dibandingkan masa kerja terhadap nyeri leher. Disimpulkan ada hubungan masa kerja dan lama kerja dengan nyeri leher pada pembatik di sentra batik Giriloyo. Pengaruh lama kerja lebih dominan dibandingkan masa kerja terhadap terjadinya nyeri leher pada pembatik di sentra batik Giriloyo.
Artistas, trabajadores y emprendedores: disyuntivas y desafíos de la profesionalización del cine chileno
Authors: Peirano María Paz 
Published: July 2020

Este artículo analiza el proceso de profesionalización del cine chileno reciente. A partir de una etnografía multisituada de larga duración, se da cuenta de los procesos de subjetivación artística y profesional de los y las cineastas chilenos durante la última década y se reflexiona sobre las fisuras de dicho proceso en la experiencia de la “comunidad” de realizadores, agentes clave del campo cinematográfico. El artículo plantea que las prácticas de profesionalización en escuelas y festivales de cine han impactado en los modos de hacer y pensar el cine chileno, tensionando sus marcos de sentido tradicionales y arrastrando una relación conflictiva entre el deber ser y las expectativas del mundo artístico, por un lado, y aquellas del emprendimiento económico del mundo industrial, por el otro. De esta manera, se busca explorar las disyuntivas de la experiencia creativa de estos artistas-profesionales en el marco de las orientaciones neoliberales del Chile contemporáneo.
Ciclo de conversaciones Antropologías del Sur: Milka Castro Lucic
Authors: Espinoza Claudio , Campos Luis , Contreras Paula 
Published: July 2020

En esta tercera entrevista del ciclo de conversaciones Antropologías del Sur, cuyo fin es revisar y pensar formas no hegemónicas de la disciplina, se presenta la trayectoria académica e intelectual de Milka Castro Lucic (Iquique, 1949), quien, desde sus inicios en la antropología, recorre un camino amplio para convertirse en experta en materias relacionadas con el derecho propio de los pueblos indígenas, la antropología jurídica, los derechos de agua y el estudio con poblaciones del norte grande y chico de Chile. La entrevista nos muestra sus inicios en el campo de la antropología que acompañan la institucionalización formal de la disciplina en la Universidad de Chile. En su relato aparecen hitos de gran importancia para la antropología chilena, como fueron el impacto en la naciente disciplina del golpe de estado de 1973, los intentos por mantener activa la carrera y las características de una escuela que debió acomodarse a un contexto dictatorial. También a lo largo de su vida se puede apreciar su participación directa en los primeros procesos de organización del Colegio de Antropólogos de Chile, de la organización de los primeros congresos de la disciplina en el país y también de otras instancias organizativas en el Ámbito latinoamericano y mundial, como la Asociación Latinoamericana de Antropología (ALA) y la Red Latinoamericana de Antropología Jurídica (RELAJU). Sus investigaciones sobre el agua en el norte de Chile como su amplio trabajo en toda esa zona muestran a una destacada antropóloga chilena que ha conseguido trascender las fronteras nacionales contribuyendo tanto a la difusión como a la valorización de la antropología chilena en Latinoamérica y el mundo.
The Influence of Non-Physical Environment and Performance Appraisal on the Performance Employee Through Work Stress as an Intervening Variable
Authors: Samudri Ayudini , Hamid Nurdjanah , Amar Muhammad Yunus 
Published: July 2020

This study aims to determine the direct and indirect effects of the non-physical environment and performance appraisal on the employee performance through work stress as an intervening variable. This research was conducted at the Makassar Branch of Bank Negara Indonesia using a questionnaire fo 85 respondents. The analysis technique using SPSS version 20. The results show that the non-physical environment has a significant effect on work stress. Interestingly, the performance appraisal has no significant effect on work stress, while the work stress has a significant effect on performance. The non-physical environment and the performance appraisal affects employee performance with work stress as an intervening variable.
Implementation of the user-centered design (ucd) method for designing web marketplace of qurban cattle sales in indonesia
Authors: Rahmawati Endra 
Published: July 2020

This study aims to create a user interface design for the designing web marketplace of qurban cattle sales in East Java, Indonesia. The word qurban referred as the qurban animal slaughtered during the Eid al-Adha, especially cow. The qurban web market can help breeders and customers in the process of selling cattle directly without limited territory. This is because the process of selling qurban cows is still done traditionally by ordering directly by phone and coming directly to the cattle pen for the selection of qurban animals desired by consumers. To deal with these problems, an alternative solution is needed that can create a Web Marketplace interface design that is designed using the User-Centered Design (UCD) method, focusing on the user's primary needs. This method was chosen because it focuses on the user's goals, characteristics, and workflow in the design process. How the system can be understood and used by users is a top priority in this web design and involves users in designing the marketplace web interface. Therefore it is very suitable for designing a website that is simple and easy to use. The design of the web marketplace of qurban cattle sales has four main features which are promotion of qurban cattle, online qurban cattle bookigs (direct purchases or livestock care services), payment confirmation, and qurban cattle contributions for collective purchases or in groups. The results of the System Usability Scale (SUS) test distributed to 30 respondents obtained a value of 79.3 which indicates that the qurban web marketplace design can be accepted by users and can be classified as good design.
Leaving no one behind: Community Management of At-risk Mothers and Infants under six months (MAMI) in the context of COVID-19 in Gambella refugee camps, Ethiopia
Authors: Rana Ritu , Barthorp Hatty , Murphy Mary T 
Published: July 2020

Refugees are at an increased risk of contracting Coronavirus disease (COVID-19) due to their suboptimal living environment and inadequate access to healthcare services. As refugee-hosting countries are preparing to prevent and contain the spread of COVID-19 infections by diverting healthcare efforts, it is equally important to prevent the collapse of existing lifesaving services, including those provided during the first 1,000 days (nutrition services from conception to a child’s second birthday).
Recently, many international organisations, including United Nations agencies, have published guidance documents for programming in refugee context. Similarly, there is global guidance available for nutrition programs in the context of COVID-19, such as -infant and young child feeding, management of child wasting, and nutrition information management; however, no specific guidance is available for community management of nutritionally at-risk mothers and infants under six months (MAMI).
In response to the major refugee influx, mainly women and children, from South Sudan, GOAL, an international humanitarian response organisation, is implementing a MAMI program since 2014. GOAL believes, despite COVID-19 context, it is critical to continue the MAMI program with adaptive measures to prevent and manage malnutrition among at-risk mothers and infants. In this regard, considering available international guidelines, both nutrition and refugee context-specific, GOAL has developed its own guidelines for the refugee population.
In this article, we present GOAL Ethiopia’s COVID-19 response within nutrition support services, for the South Sudanese refugees, focused on at-risk mothers with infants under six months, living in two Gambella refugee camps. We believe our guidelines will also be helpful for other organisations implementing MAMI in different contexts.
Commercial food advertising on the campus of Ghana’s largest University
Authors: Amevinya Gideon S , Quarpong Wilhemina , Laar Amos 
Published: July 2020

Background
Non-Communicable Diseases (NCDs) are a leading cause of death globally. NCD mortality attributable to unhealthy food environments (FEs) is significant. Heavy marketing of unhealthy foods is an important contributor to unhealthy FEs.
Aims
We examined the extent of commercial food advertising, messaging, and signage on the campus of Ghana’s oldest and largest university.
Methods
We cross-sectionally collected data on all sighted advertisements. Advertisements/signage were categorised as food or non-food adverts, and as healthy or unhealthy (if they were food).
Results
Of 503 advertisements recorded, 238 (47.3%) were food ads. Advertised food products were categorised as healthy (38.7%), unhealthy (57.6%), or other/miscellaneous (3.8%). The most advertised food product was sugar-sweetened drinks (37.0%). Different promotional techniques deployed included the use of claim pronouncement, promotional characters, emotional appeal, premium offer, and price promotion.
Conclusions
The preponderance of unhealthy food advertising on the campus of Ghana’s largest university has public health implications. Advertising may influence purchasing behaviour and consumption of unhealthy foods. Publicity and advocacy that motivate development of local policies to regulate various food promotion activities within this, and other Ghanaian food environments are urgently needed.
Structural characterisation and rheological properties of a polysaccharide from sesame leaves (Sesamum radiatum Schumach. & Thonn.)
Authors: Nep EI , Carnachan Susan , Ngwuluka NC , Kontogiorgos V , Morris GA , Sims Ian , Smith AM 
Published: July 2020

© 2016 Elsevier Ltd A polysaccharide from the leaves of Sesamum radiatum was extracted by maceration in deionized water followed by ethanol precipitation then chemically and physically characterised. Monosaccharide composition and linkages were determined by high performance anion exchange chromatography (HPAEC), gas chromatography–mass spectrometry (GC–MS) and nuclear magnetic resonance (NMR) spectroscopy respectively. Sesamum gum was composed of glucuronic acid, mannose, galactose, and xylose with trace quantities of glucose, rhamnose and arabinose. Proton and 13C NMR spectroscopy, and linkage analysis revealed a glucuronomannan based structure comprising a backbone of →4)-β-D-GlcpA-(1 → 2)-α-D-Manp-(1→ with side-chains of galactose and xylose. Hydrated sesamum gum displayed temperature independent viscoelastic properties with no thermal hysteresis. Intrinsic viscosity was determined to be 3.31 and 4.40 dL g−1 in 0.1 M NaCl and deionised water respectively, while the critical concentration was determined to be 0.1% w/v. The characterisation performed in this study will help direct potential applications of this material in foods and pharmaceuticals.
An Assessment of Public Opinion in Balochistan about Federal Form of Government in Pakistan
Authors: Abdul Basit Khan  , Ali Shan Shah  , Tariq Aziz  , Mian Muhammad Azhar  
Published: July 2020

Almost every state or society particularly a pluralistic one is composed of various nationalities or sub-national groups whereas every segment has its own distinct identity being a source of pride and strength for its survival. In relatively homogenous societies, the process of nation-building though not easy is at least less cumbersome whereas in pluralistic societies this process demands a lot of hard work on the part of the elite who must exhibit vision, wisdom, foresight and patience; because such societies are always fraught with the danger that any of the nationalities or sub-national group may dominate the others. The societies having a considerable level of social, cultural and linguistic heterogeneity hence horizontally/vertically divided and cross-divided in the pursuit of their distinct preferences and priorities can hardly be united under a single administrative structure nevertheless they can be persuaded to form a union under some common government. For this purpose, a federal arrangement may be suitable option because it provides for unity in diversity rather than unity in its absolute terms. The federation of Pakistan, since its vey inception, is struggling to create the said unity particularly with reference to the situation in Balochistan which is facing a long and multi-faceted unrest posing a substantial challenge for the federation. The present study empirically explores the nature of grievances of the people of Balochistan with respect to the federation of Pakistan by conducting a field survey and establishes that majority of the people of Balochistan do not believe that the federal design in Pakistan is functioning in its true letter and spirit with reference to Balochistan.