bluuebunny/crossref_metadata_2025_split huggingface dataset:
Compléments gallo-grecs
Authors: Lejeune Michel 
Published: November 2019

Michel Lejeune, Compléments gallo-grecs
Édition d’un graffite vasculaire provenant d’une tombe de Nîmes : ουαναικου, dat. sg. thématique de nom d’homme, et d’un autre graffite provenant d’Alésia : ινδαμιλλ.
Varia
Authors: Hamp Eric P. 
Published: November 2019

Varia
40. On a phrase in the Celtiberian inscription of Botorrita, śos auCu(e) aŕeiTaḷọ Tamai ; 41-42. The Cisalpine Gaulish inscription of Briona : AN(N)OKO(M)BOGIOS ; four wheels = CHARIOT ; 43. The Gallo-greek gen. pl. MATPON ; 44. Gaulish Brisias, gen. sg. of a masc. name ; 45. OIr. díth, compound with the root *pet- “to fall” ; 46. Ir. feidm “charge” ; 47. OIr. bí “threshold”, on the root *bhi-H- “to cut” ; 48. Celtic reflexes of the I.E. root *tpl9- “defend” : OIr. taball “sling”, W. taflu “to cast”, OIr. teilm “sling” ; 49. Morphology of the Celtic adjectives with -sk- : OIr. tailc “strong”, balc “strong”, basc “red” ; notes on OIr. ball “limb” and (Fir) Bolg, Celtiberian ComPalCés ; derivation of s-stems.
The hero’s voyage in Immram Curaig Mailduin
Authors: Aguirre Manuel 
Published: November 2019

The hero's voyage in Immram Curaig Mailduin
In the ancient Irish tale of “The Voyage of Mael Dúin”, there is more than ahero’s adventurous seafare and search for his father’s murderer : it is primarily a spiritual and purificatory itinerary, a quest for self-knowledge. This spirituality seems to be completely different from the Christian inspiration normally found in this type of tale.
The Toddaid and Gwawdodyn byr in the poetry of Dafydd ap Gwilym, with an Appendix concerning the Traethodlau attributed to him
Authors: Crawford T. D. 
Published: November 2019

The Toddaid and Gwawdodyn byr in the poetry of Dafydd ap Gwilyn, with an appendix concerning the traethodlau attributed to him
The two metres toddaid and gwawdodyn byr are archaic meters inherited from the Gogynfeirdd, and characteristic of the awdl. Dafydd ap Gwilym did not write many poems with these two meters ; the author seeks for the metrical features characterising the works of Dafydd in order to determine new criteria for authenticity. One of the awdlau would then appear as spurious (I Iesu Grist). As regards the traethodlau, whose metrics are freer and adapted to the setting of conversation, no formal evidence was found against their authenticity.
PENENTUAN HARGA POKOK PRODUKSI DALAM SISTEM HARGA POKOK PESANAN PADA PEMBUATAN SABLON KARUNG GONI DI PERCETAKAN ZAKI GRAFIKA PEKANBARU
Authors: Eflinda Eva 
Published: November 2019

Penentuan harga pokok produksi ini sangat penting dilakukan mengingat salah satu manfaat dari informasi harga pokok produksi adalah dapat menentukan harga jual untuk menghitung laba atau rugi periodik perusahaan. Percetakan Zaki Grafika merupakan perusahaan UKM di bidang pencetakan berbagai produk seperti kemasan/plastik/karung, undangan, kalender, brosur, buku, kop surat, amplop, dan lain sebagainya. Sumber data diperoleh dari data primer berupa hasil wawancara dengan pemilik dan observasi langsun, dan data sekunder yang bersumber dari studi pustaka serta literatur lain yang mendukung penelitian ini. Dalam pengumpulan harga pokok produksi perusahaan menggunakan sistem harga pokok pesanan. Dalam prakteknya Percetakan Zaki Grafika baru melakukan pencatatan sederhana yang belum sesuai dengan pinsip akuntansi yang berlaku umum. Berdasarkan hasil penelitian terhadap satu kasus yaitu pesanan pembuatan sablon karung goni, harga pokok produksi atau biaya produksi terdiri dari biaya bahan baku, biaya tenaga kerja langsung, dan biaya overhead pabrik. Untuk biaya overhead pabrik, perlu dibuatkan tarif yang sesuai, dan dalam kasus ini peneliti menggunakan tarif berdasarkan biaya bahan baku. Peneliti juga merancang kartu biaya pesanan untuk Percetakan Zaki Grafika.
Kata kunci: harga pokok produksi, harga pokok pesanan.
ANALISIS PENERAPAN BIAYA RELEVAN DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA PERUSAHAAN MEUBEL CV. CITRA JATI JEPARA
Authors: Oemar Fahmi , Oktavian Davit 
Published: November 2019

Pertumbuhan suatu badan usaha biasanya tidak lepas dari berbagai masalah yang dihadapi perusahaan. Permasalahan yang timbul sangat beragam, termasuk didalamnya permasalahan dalam pengambilan keputusan. Berbagai informasi diperlukan oleh manajemen dalam memilih keputusan yang tepat. Salah satu informasi penting untuk perencanaan dan pengambilan keputusan adalah mengenai informasi analisis biaya relevan. Tujuan penelitian ini adalah untuk mengetahui perhitungan biaya relevan yang dilakukan oleh manajemen perusahaan dalam pengambilan keputusan menerima atau menolak pesanan khusus.
Metode analisis yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa perusahaan belum menerapkan analisis biaya relevan dalam menghitung harga pokok produksi untuk sebuah pesanan khusus. Hasil analisis mengenai biaya relevan, khususnya pengambilan keputusan menerima atau menolak pesanan khusus menunjukkan bahwa dari alternatif yang diajukan mampu memberikan keuntungan bagi perusahaan apabila menerima pesanan khusus. Manajemen CV. Citra Jati Jepara sebaiknya menerapkan analisis biaya relevan agar pesanan khusus dapat menjadi salah satu alternatif untuk meningkatkan laba perusahaan.
Kata Kunci : Biaya Relevan, Pengambilan Keputusan, Pesanan khusus
FAKTOR-FAKTOR YANG MEMPENGARUHI EFISIENSI PERBANKAN SUATU STUDI PADA BANK SWASTA YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Liviawati Liviawati , Wardi Jeni , Putri Gusmarila Eka 
Published: November 2019

Bank yang memiliki manajemen yang baik jika bank tersebut dapat menunjukkan kinerja yang baik dalam hal ini dicerminkan oleh seberapa besar kemampuan bank dalam melakukan efisiensi dalam operasionalnya. Efisiensi adalah suatu kesanggupan atau kemampuan bank dalam memperoleh laba atau keuntungan bank dengan biaya yang minimal. Pada triwulan 1 tahun 2016 beberapa bank seperti Bank Mandiri mengalami penurunan profit diikuti oleh Bank BTPN, bank Artha Graha dan lain-lain. Penurunan profit bank ini disebabkan oleh bank-bank tersebut beroperasi tidak efisien. Pada beberapa semester belakangan ini peneliti telah melakukan penelitian tentang faktor-faktor yang mempengaruhi profitabilitas perbankan diman peneliti telah melakukan penelitian di bank swasta, BPR, dan BUMN dimana hasil dari penelitian tersebut menunukkan bahwa penurunan tingkat profitabilitas itu disebabkan oleh bank-bank tersebut tidak efisien dimana nilai efisiensinya diukur dengan rasio efisiensi keuangan yaitu BOPO. Berdasarkan fenomena yang dijelaskan diatas maka peneliti tertarik untuk melakukan penelitian dengan judul Faktor-Faktor yang Mempengaruhi Efisiensi Perbankan suatu Studi pada Bank Swasta yang Terdaftar di Bursa Efek Indonesia. Tujuan penelitian ini adalah untuk menguji pengaruh modal terhadap efisiensi bank ,untuk menguji pengaruh likuiditas terhadap efisiensi bank, untuk menguji pengaruh Net interest margin terhadap efisiensi bank, untuk menguji pengaruh resiko terhadap efisiensi bank dan untuk menguji pengaruh kepemilikan terhadap efisiensi bank. Hasil penelitian ini menemukan ada 3 faktor secara parsial yang mempengaruhi efisiensi bank swasta yaitu factor ukuran perusahaan, CAR, dan NPL, sedangkan LDR, NIM, dan tingkat suku bunga pasar tidak berpengaruh terhadap efisiensi bank swasta. Dan secara simultan 6 faktor ini berpengaruh terhadap efisiensi bank swasta, hal ini terlihat dengan besarnya pengaruh 6 faktor tersebut yaitu sebesar 83,7 %.
Analisis Strategi Pengembangan Objek Wisata Danau Bandar Kayangan di Kota Pekanbaru
Authors: Sabri Afisi 
Published: November 2019

Abstract: Riau Province to develop tourism-development of the area to attract investors and provide easiness for them through regulations issued by the local government. Thus expected tourism in Riau Province can develop properly. One is the airport Heaven attractions Lembah Sari which is one of the sights of natural shades Pekanbaru. This type of research using descriptive technique is sample visitors 50 people taken by accidental, collecting data using questionnaires and descriptive data analysis. Based on the survey results revealed that the interest of society towards the development of attraction Banda Kayangan lake is quite good. Then the strategy of the Department of Tourism in developing attractions Kayangan Lake City to become a tourist attraction that can be reliable in Pekanbaru do several things: 1) Divide the airport Kayangan Lake area into several zones; 2) Make referrals development masterplan. There are several obstacles that are owned by the Department of Tourism in developing attractions Kayangan Lake City. It was of course very inhibits against the planned development. Existing barriers are: inadequate management, absence of interested investors to invest, existence of some corrupt officials to fund the development and the lack of oversight of contractors.
Optimalisasi Profitabilitas Perusahaan Farmasi melalui Rasio Likuiditas pada PT. Kimia Farma Pekanbaru
Authors: Wati Murna 
Published: November 2019

Abstract: One important factor to measure the liquidity of a company then used Carrent Variable Ratio of dividing current assets by current liabilities Quick ratio is current assets minus persidiaan divided by current liabilities and inventories to Turn Over ie sales divided by inventory, and to measure the profitability of a companies use Return on Assets (ROA) is net profit after tax in the total asset.Berdasarkan background above problem, then the problem can be formulated as follows whether likuididas conditions significantly affect the level of profitability at PT. Kimia Farma Pekanbaru.Tujuan of research to obtain empirical evidence about whether liquidity significantly affect the level of profitability at PT. Kimia Farma Pekanbau The next test is to compare the profitability value (significance F) and a = 0, 05. SPSS printout of the results shows the probability value of 0.005 which is smaller than 0.05. so Ho is rejected and Ha accepted. This means that variable liquidity conditions significantly affect the condition profitabilitas.Sedangkan when in partial test, print out computer (attached) shows the results of a data analyst and partial hypothesis testing that variable curent Ratio indicates the level of significance of 0.005 which means that small of a = 0.05, so ho rejected and Ha accepted this means the current ratio variable effect on the level of profitability at PT Kimia Farma.

Keywords: Likwiditas dan Profitabilitas
Optimalisasi Kinerja Amil Melalui Budaya, Kreativitas, Sarana Prasarana dan Kepercayaan Pada Lembaga Amil Zakat (LAZ) di Kota Pekanbaru
Authors: Mardan Jhonny Ardan 
Published: November 2019

Abstract: Issues raised in this study is the performance of the Institute Amil Zakat Zakat (LAZ) in Pekanbaru. The variables of this research is the influence of Organizational Culture, Creativity, Infrastructure and Communities Trust (the independent variable) and Amil performance (the dependent variable). The purpose of this study is to identify and analyze (1) the influence of the Influence of Organizational Culture Performance Amil, (2) the effect on the performance of Amil Creativity, (3) the effect on the performance of Amil Infrastructure, (4) the effect of Societies Trust Amil performance, (5 ) and the influence of Organizational Culture, Creativity, and Faith Community Infrastructure jointly on the performance of Amil. Object of this study is four Institute Amil Zakat (LAZ) are located in the city of Pekanbaru, LAZ Swadaya Ummah, LAZ Rumah Zakat, LAZIS Muhammadiyah and LAZNAS Chevron Rumbai, the number of Amil Zakat at 157 persons. The method used in this study is a quantitative method, and the entire sampling technique using proportional stratified random sampling technique. The results showed that the t value of 2.015 organizational culture variables is greater than t table (α / 2, n-2) = 2.000 means (2.015> 2.000 = Ho is rejected). For creativity variables (2.605> 2.000 = Ho rejected) means no influence on the performance of amyl creativity. T value of infrastructure variables (2.038> 2.000 = Ho rejected) no effect on the performance of amyl infrastructure. Last on the trust variables (2.178> 2.000 = Ho rejected) no effect on the performance of amyl confidence. Then the variable Organizational Culture, Creativity and Infrastructure and the trust jointly significant effect on the performance of the Institute Amil Amil Zakat (LAZ) in Pekanbaru which is equal to 0.507 or 50.7%.

Keywords: Culture, Creativity, facilities and infrastructure, trust, performance Amil.
Kualitas Pelayanan BPJS Pada Klinik Di Kota Pekanbaru
Authors: Hadiyati Hadiyati 
Published: November 2019

Abstract: Abstract: Ministry of Social Security Agency (BPJS) is the Social Security Agency established by the government to provide for Public Health Insurance, National Health Insurance (JKN) is a public health program to realize the health services in accordance with medical needs. BPJS Health Care not for all Indonesian people. Public complaints against the service based on the results of the study proved to be due for service procedures that are less well applied and also because of the service provided is not using the right people and facilities are also incomplete, although the specified low cost but not efficient in making the community recover of the disease.

Keywords: Quality of Service, BPJS
Optimalisasi Kinerja Dosen Perguruan Tinggi Swasta Program Studi Akuntansi Dan Manajemen di Provinsi Riau
Authors: Rijal Af 
Published: November 2019

Abstract: The purpose of this study was to determine the effect of leadership on organizational culture, influence of compensation on organizational culture, leadership influence on the performance of the lecturer, the effect of compensation on the performance of teachers and the influence of organizational culture on the performance of private college lecturer in Riau province. The whole object of research lecturer in Private University in three colleges namely Riau Islamic University (UIR), Lancang Kuning University (UNILAK) and the University of sand Pengaraian (UPP) at the Faculty of Economics and Management Studies Program Akuntasni totaling 68 people consisting of as many UIR 31 people, 25 and UPP UNILAK as many as 12 people with saturated sampling technique. The variables studied consisted of three independent variables and the dependent variable. The independent variable is leadership (X1), compensation (X2), and the culture of the organization, while the dependent variable is the performance of lecturers (Y). The method used in this study is a quantitative method. The results showed that the direct effect of leadership on organizational culture variables of 0.615. Then the variable compensation of organizational culture at 0.372. Leadership variables on the performance faculty at 0.174. Variable compensation on the performance faculty at 0.416 and variable influence of organizational culture on the performance faculty of 0,429. Then the variable indirect causal influence on the performance faculty leadership through organizational culture at 0.264 and compensation to the performance of 0,160 professors. Total causal influence of leadership on the performance of 0,438 professors, lecturers compensation to performance of 0.576 and organizational culture on the performance faculty of 0,429. Direct influence over the dominant variable affecting the compensation of faculty performance, but indirectly through the organizational culture of leadership that is greater than its effect on the performance of faculty compensation.

Keywords: Leadership, compensation, organizational culture, faculty performance.
Analisis Daya Saing SDM dalam Upaya Meningkatkan Prestasi Berusaha Pengusaha Industri Kecil di Kota Pekanbaru
Authors: Rahman Fatkhur 
Published: November 2019

Abstract: The purpose of this study was to determine the effect of competitiveness towards achievements to strive in a small industrial town of Pekanbaru. Whole object of this study is the small industrial entrepreneurs registered in the city of Pekanbaru the number of 1,545 people spread on five business groups namely food industry business, clothing, chemicals and building materials , metals and electronics and handicrafts. Therefore, the relative amount of the population defined as 94 samples using proportional random sampling method. The variables studied consisted of three independent variables and the dependent variable. The independent variable is competitiveness and while the dependent variable was trying achievement. The method used in this study is a quantitative method. The instrument used for data collection in the form questionnaire Likert scale models. Discussion and hypothesis testing are conducted through the processing path analysis techniques using SPSS 17. The results showed that the effect on the competitiveness of small entrepreneurship in the industry by entrepreneurial achievements of trying to influence the small industrial city of Pekanbaru with coefficient of 0,555. competitiveness of trying to influence the achievement of small industries in the city of Pekanbaru with the influence of competitiveness on the achievement represented by the coefficient beruasha meaningful reasons for wanting to be successful because it has the potential to succeed as a capital for entrepreneurs trying to businesses gain increasing and also the products more efficient.

Keywords :Competitiveness, Achievement Sought
Pengaruh Partisipasi Anggota terhadap Kinerja KUD Di Kecamatan Tapung Kabupaten Kampar
Authors: Risman Risman 
Published: November 2019

Abstract: The issue of performance KUD in Kampar regency low because alleged by the participation of its members. Based on the results of studies using 93 respondents KUD members proves that the participation of members and not significant positive effect on the performance of cooperatives, it can be shown with the sig of 0.034 and the value of the effect of 0.008. Value influence member participation, and not significant positive effect on the performance of KUD members. This means KUD is not yet a true KUD, where KUD good steward is to be memintarkan and prosper member, go look for life or property at KUD.

Keywords: KUD Performance, Member Participation
Daya Tarik Gelombang Bono Sebagai Objek Wisata Unggulan di Kabupaten Pelalawan
Authors: Yuliarti Rini , Syaputra Doddy 
Published: November 2019

Abstract: The Travel Attractions Bono was amazing and unmatched so as to attract tourists to come to the District Pelalawan. For world surfers (surfers) and tourists from outside, Waves Bono Kampar is an amazing discoveries reveal even the world selencar remarkable for "Bono Kampar ". Bono first waves or wave Kampar River as a frightening figure, but now it become a mainstay for Palalawan Tourism and Riau Province. District Government strategy to develop tourism area Bono As a mainstay of tourism in Pelalawan had done well but not maximized. The strategy that has been done to develop the region are: Conducting regional cultural arts performances Bono, Bono waves Held promotional events, exhibitions Conducting tourism and tourism facilities and infrastructure.

Keywords: Fascination, Attractions Bono
Analisis Produktivitas Kerja Karyawan Bagian Cetak Surat Kabar di Propinsi Riau
Authors: Iskandar Iskandar 
Published: November 2019

Abstrak: From the calculation results obtained indicate that the F-count is greater than F-table. Thus the hypothesis that incentives, training, work experience, facilities and infrastructure are factors that affect labor productivity in the print media company in the city of Pekanbaru accepted. So based on the results of testing on variable incentives can be seen that the t-test bigger than t-table. It can be concluded that the incentive variables have positive and significant influence. Based on the results of testing on training variables can be seen that t count> t-table. It can be concluded that the partial training variables have a strong relationship affect productivity in the workplace. Based on the test results in a variable work experience can be seen that t count> t-table. It can be concluded that the partial work experience variables have a strong relationship affect productivity in the workplace. Based on test results on the variable infrastructure can be seen that t count> t-table. It can be concluded that the variable infrastructure partially have strong relationships in influencing labor productivity at print media company in the city of Pekanbaru.

Keywords: Employee Productivity
Menciptakan Pimpinan Yang Handal Dalam Meningkatkan Kinerja Karyawan
Authors: Jenita Jenita 
Published: November 2019

Abstract: The aim of this paper is to find out how to create reliable leaders in order to improve the employee performance in the organization that he leads. Reliable leaders are the foundation of effective leadership in which their thinking is a based on organization’s task. The role of a leader is very significant to achieve the organization’s task and goals and to improve employee performance, which are the effective and reliable leadership is able to provide guidance to any business activity in order to achieve organizational goals. The leadership style could be a proper guideline in improving employee performance of an organization. Improvement of an employee performance has a positive impact on the organization, and is expected to increase the effectiveness and efficiency of the organization. Either method is to create an effective leader and reliable
Keywords: Leaderhip, Performance
Peran Modal Manusia Terhadap Nilai Produksi Industri Kecil
Authors: Fatkhurahman Fatkhurahman 
Published: November 2019

Nilai produksi menjadi sebuah harapan yang perkembangannya menjadi juga sebuah kegembiraan para pengelola sebuah usaha. Pada dasarnya maju dan mundurnya sebuah usaha juga dapat dilihat dari nilai usaha yang dihasilkan oleh pengelola usaha tersebut. Terdapat kaitan erat antara nilai produksi dengan modal manusia pengelola usaha yang ada. Penelitian ini membuktikan dengan adanya modal manusia baik tangible maupun intangible memberikan peran yang positif terhadap nilai produksi yang dihasilkan industri kecil. Penelitian ini menggunakan teknik penelitian studi kasus yang ditujukan kepada pengelola usaha kecil produk olahan keripik nenas di kecamatan Tambang Kabupataen Kampar Riau, kemudian juga para pelanggan data dikumpulkan melalui wawancara. Dengan teknik kualitatif menunjukkan bahwa terdapat beberapa peran modal manusia dalam meningkatkan nilai produksi industri kecil. Peran tersebut diantaranya: 1) memikirkan keunikan produk olahan nenas yang dibutuhkan pasar, 2) peran dalam membuat tampilan produk menarik pembeli, 3) peran dalam memperhitungkan harga jual, 4) peran dalam mengelola usaha agar berkesinambungan.
Pengaruh Audit Eksternal terhadap Pelaksanaan Laporan Koperasi Unit Desa
Authors: Afrijal Afrijal 
Published: November 2019

Abstract: KUD report provides an overview of the quality rather than the board KUD, the admissibility of this report is crucial penguru management in the future. This condition is the part that needs to be observed, because the reporting is done the board is still not optimal. Through a survey conducted to 93 members KUD in Kampar provide prove that the role of external auditors in reporting KUD to members of the cooperative itself. Pengaruhn positive and significant impact on the quality of reporting is leading the auditor to audit the implementation neutrality
Keywords: External Audit, Reporting KUD