bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANALISIS RASIO KEUANGAN SEBAGAI ALAT UNTUK MENGEVALUASI KINERJA KEUANGAN PADA PT. KALBE FARMA Tbk DI BURSA EFEK INDONESIA
Authors: Maharani H. Friska , Amiranto Jianto B. 
Published: July 2020

ABSTRACTThe financial report is a very important tool to obtain information relating to the financial position and the results achieved by the company. So that the financial statements may mean for the parties concerned it is necessary to conduct the analysis of the relationship of financial statement items. Ratio analysis can be used to give a picture of the actual financial situation of the company and whether the company is doing a healthy business. Problems taken is how the company's financial performance at PT. Kalbe Farma Tbk in 2011-2014. This research uses descriptive method that uses quantitative data in the form of financial keuangan.Laporan reports obtained from the Indonesia Stock Exchange in Surabaya located at Jl. Manyar Pumpungan 30 Surabaya.Sedangkan an analytical tool used in this research is to use analysis ratios include the ratio of liquidity, solvency, activity and profitability. Results of the study analyzes the current ratio shows that PT. Kalbe Farma Tbk. able to pay off current debt with its current assets. Because every Rp.1 of current liabilities secured Rp 3.33 in current assets. Analysis of the quick ratio is able to meet its obligations due to any debt secured Rp 1 current liabilities secured Rp 2.18 in current assets. Research activity ratio, the ratio used no 4. First, the average age of the company's receivables exceeding the due payment agreement. While the average age of receivables generated approximately 2 months of payments. Inventory, supply turnaround occurs every 120 days in a year. Inventory turnover going pretty well. Fixed asset turnover calculation results PT. Kalbe Farm Tbk. capable of producing penjulan amounted to 4.40. Total asset turnover is high enough to generate sales for the year 2011-2014 in the amount of 1.40 of its assets. The solvency ratio, debt to equity ratio is increasing every year it can be concluded that the company is able to meet its obligations to the capital owned. Debt to asset ratio shows the ability of the asset whose value is higher than the value of the debt. Means the asset is able to meet the obligations of the company. Profitability ratios, results of calculation of the profit margin PT. Kalbe Farma Tbk in 2011 the value of the calculation of the resulting 14.1%, but in the year 2012 to 2014 has decreased. Results of calculation return on assets shows the assets owned by the company is able to generate a profit of 18% from 2011-2014. The calculation result shows the company's return on equity is high enough to generate profits from the capital of the company by 23% from 2011-2014. Keywords: Financial Statements, Financial Ratios, and Financial Performance
ANALISIS LAPORAN KEUANGAN PT.BPR JATIM UNTUK MENGETAHUI KINERJA DAN KESEHATAN BANK PERIODE (2013-2015)
Authors: Fakhrudin Fakhrudin , Hidayat M. Taufiq 
Published: July 2020

ABSTRACTResearch aims to acknowledge financial performance of property company listing in the BEI during period 2011-2014 if it is analyzed using financial ratio analysis with Du Pont System Analysis approach Cross Sectional. Financial ratio analysis with Du Pont System Analysis approach is an analysis to show the relationship between NPM, asset circulation, debt and ROI to determine company ROE. Type of research is kuantitatif descriptive. Data source includes primary and secondary data. Data collection technique is documentation. Based on the result of research, financial performance PT. Lippo Cikarang Tbk is quite good progress barn has show the metode of Time Series Analysis that ROI over four years in a stable condition that equel to 12,56%, 14,46%, 15,10%, 19,78% and averange ROI 2011-2014 is equel to 15,48%. And ROE 31,28%, 33,41%, 32,00%, 31,85% dan averange ROE 2011-2014 is equel to 32,14%. Thought the Cross Sectional method, the company is located above on top the average standart property company.Financial performance PT. Megapolitan Development, Tbk with ROI equel to 0,22%, 0,46%, 3,62%, 3,76% and averange ROI 2,02%. And ROE 0,38%, 0,78%, 6,09%, 7,37% dan averange ROE 2011-2014 is equel to 3,66%. Thought the the Cross Sectional, the company is located below the property industry everange. Keyword: Du Pont System, Financial Ratio, Financial performance
PENERAPAN METODE TARGET COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI PADA PEMBUATAN PRODUK INNER CARTON (STUDI KASUS PT. MAKMUR MULTI MITRA)
Authors: Diba Fitri Farah , Hidayati Cholis 
Published: July 2020

ABSTRACTIn this study using descriptive qualitative research methods. Case study at PT. Makmur Multi Mitra which is engaged in the manufacture of inner carton products operating in Surabaya and research only focuses on making inner cartons for the period 2015. The data source used in this study is internal data sources namely data obtained from within the company consisting of primary data and secondary data. Management of PT. Makmur Multi Mitra has determined the price of its inner carton products of Rp. 5,000.00 per pcs and the price is lower than its competitors. From the selling price the company wants a profit of Rp. 1,500.00 per pcs but after analyzing the manufacturing costs which include the cost of raw materials, direct labor costs, and overhead costs it turns out that the actual profit obtained is only Rp. 1,369.00 because the actual cost of production is Rp. 3,631.00. Therefore, the authors provide a solution to reduce production costs by offering three scenarios and one of the scenarios suggested to be implemented is to make changes by replacing direct raw materials used by the company with slightly lower quality raw materials (KW II) while replacing materials for engineering coating of prints to reduce manufacturing costs to Rp. 3,465.00 per pcs inner carton or smaller Rp. 35.00 from the target cost and get a profit of Rp. 1,535.00 per pcs. Keywords: Target Costing, Cost of Production, Costs, Selling Price
PENGARUH PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KEANDALAN LAPORAN KEUANGAN PADA BANK UMKM JAWA TIMUR
Authors: Anjani Silvia Dwi , Hariyanto Sugeng 
Published: July 2020

ABSTRACTWith the application of Good Corporate Governance based on the principles of transparency, independence, accountability, responsibility and fairness, it is expected to create effective internal incentives for company management so that the company's financial statements can be said to be reliable, to be valuable in the global capital market, the information must be clear, consistent and can be compared and use accounting standards that are accepted throughout the world. The population in this study were employees of the East Java Micro, Small and Medium Enterprises, while the sample of this study amounted to 30 respondents. The data used are primary data collected through questionnaires. The method used to test hypotheses is simple linear regression analysis. The results of this study indicate that partially the calculated t value of 4,552 is greater with t table of 2,048, which means that Ho is rejected and Ha is accepted and found the results of the coefficient of determination influence the application of good corporate governance to the quality of financial statements by 42.5%, while the rest of 57.5%, explained by other factors which were not measured in this study. Based on the results of the study it can be concluded that the Implementation of Good Corporate Governance affects the Reliability of Financial Statements. It is better to improve the reliability of financial statements, all parties and units within the company apply the principles of Good Corporate Governance well. Keywords: Good Corporate Governance, Financial Statements, Reliable
PENGARUH FINANCIAL DISTRESS, AKTIVITAS OPERASIONAL DAN PROFITABILITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2018
Authors: Rizqi Miftaqul , Sutjahyani Dewi 
Published: July 2020

ABSTRACTOne of the mainstay sectors in the Indonesian capital market is the mining sector. Mining companies require large capital to carry out their operations, so many mining companies enter the capital market to obtain investment and strengthen their financial position. The objectives to be achieved from the formulation of the problems that have been described are to determine the partial and simultaneous influence of Financial Distress, Operational Activities and Profitability on Stock Returns on mining companies listed on the Indonesia Stock Exchange in 2011-2018. The population is 41 companies. Samples obtained by purpose sample technique were 4 companies. The independent variables used are Altman Z Score, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, Net Profit Margin, Return On Equity and Return On Asset, while the dependent variable used is stock returns. In this study, the analytical method used is multiple linear regression analysis method, with the classic assumption test including normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Hypothesis testing uses the t statistical test and the f statistical test, and the coefficient of determination test. The results of this study indicate that Financial Distress as measured by altman z- score, Operational Activities as measured by AKO, AKI and AKP, Profitability as measured by NPM, ROE and ROA partially or simultaneously does not significantly influence stock returns. The coefficient of determination produces a value of 19.6% which means that stock returns are influenced by Financial Distress, Operational Activities and Profitability by 19.6% while the remaining 80.4% is influenced by other factors not included in the study. Keywords: Financial Distress, Operational Activities, Profitability, Stock Return
PENGARUH FLYPAPER EFFECT PADA DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH PEMERINTAH KOTA SURABAYA (STUDI KASUS PERIODE 2011-2017)
Authors: Firdayanti Febriana , Hidayat M. Taufiq 
Published: July 2020

ABSTRACTThe picture of regional independence in the era of autonomy is reflected in the ability of regions in the field of financial resources. Regional Original Income (PAD) should be the main financial source of the Regional Government. However, the increase in central government transfers, especially the general allocation fund (DAU), triggered spending that was greater than the increase in PAD. This condition is called the flypaper effect phenomenon. This study aims to analyze the effect of General Allocation Funds and Regional Original Revenues on Regional Expenditures and then analyze the Flypaper effect. This type of research is quantitative research. The population in this study is the Surabaya City Government. Determination of the sample uses sampling techniques with saturated sampling, where all members of the population are used as samples of the 2011-2017 Budget Realization Report. Data collected is secondary data with documentation method. The data analysis technique uses multiple linear regression analysis. The results of this study indicate that the General Allocation Fund variable in a persial manner does not have a significant effect on Regional Expenditures as evidenced by the results of a significantly greater value (0.914> 0.05), whereas Regional Original Revenues significantly influence Regional Expenditure as evidenced by a significantly smaller value level (0,000 <0,05). Simultaneously General Allocation Funds and Regional Original Revenues have a significant effect on Regional Expenditures as evidenced by a significantly smaller value level (0,000 <0,05). The results of this study identify that the effect of Regional Original Income on Regional Expenditure is greater than the effect of the General Allocation Fund on Regional Expenditures as evidenced by the PAD value of Regional Expenditures of 0.985 greater than the DAU coefficient of Regional Expenditures of 0.011. Therefore, in this study it can be concluded, there is no effect paper on the Regional Expenditures of the Surabaya City Government. Keywords: General Allocation Funds (DAU), Regional Original Revenue (PAD), Regional Expenditures, Flypaper effect
PENERAPAN GOOD AGRICULTURAL PRACTICES (GAP) JERUK PAMELO (Citrus maxima (Burm.) Merr.)
Authors: Nahraeni Wini , Masitoh Siti , Rahayu Arifah , Awaliah Latifah 
Published: July 2020

Good Agricultural Practices (GAP) merupakan panduan cara budidaya yang baik, benar, ramah lingkungan dan aman dikonsumsi. Penerapan GAP dapat meningkatkan produktivitas, pendapatan maupun kesejahteraan petani. Fakta di lapangan menunjukkan bahwa penerapan GAP belum diterapkan secara optimal karena membutuhkan biaya yang mahal, prosedur rumit sementara keadaan sosial ekonomi petani rendah. Penelitian ini bertujuan untuk mengetahui komponen GAP yang diterapkan petani, tingkat penerapan GAP, faktor-faktor yang berhubungan dengan tingkat penerapan GAP dan alternatif strategi untuk menerapkan GAP. Penelitian ini dilaksanakan di Desa Bageng Kecamatan Gembong Kabupaten Pati, dengan sampel petani sebanyak 40 orang menggunakan metode acak sederhana (simple random sampling). Data dianalisis menggunakan statistik deskriptif, korelasi rank spearman dan tingkat penerapan GAP menggunakan indikator Permentan No 48 Tahun 2009 dan SOP budidaya pamelo Madu Bageng Kabupaten Pati (2008) dengan uji skoring menggunakan Skala Likert 1 sampai 3. Hasil penelitian menunjukkan bahwa tingkat penerapan GAP jeruk pamelo di Desa Bageng berada pada kategori sedang (80%). Komponen GAP yang paling tinggi diterapkan petani adalah ketersediaan air, kesesuaian lahan, kesuburan lahan, pemberian pupuk dan perlakuan persiapan lahan. Komponen GAP dengan penerapan rendah adalah fasilitas kebersihan, pelaksanaan pembinaan, ketersediaan formulir pengaduan, pencatatan dan pembuatan sertifikasi. Faktor internal yang berhubungan positif dengan tingkat penerapan GAP yaitu luas lahan, pendidikan dan sifat usahatani. Komponen GAP yang memiliki hubungan kuat yaitu penjarangan buah, kelengkapan alsintan dan kualifikasi tenaga kerja. Penerapan GAP jeruk pamelo dapat ditingkatkan dengan mengadakan pelatihan dan penyuluhan, perbaikan manajemen usahatani dan perbaikan teknik budidaya.Kata kunci : komponen GAP, kemiringan lahan, skoring skala likert.
Preparation of the Surfaces of High-Purity Polycrystalline Aluminum for the Mechanical Analysis by Means of Nanoindentation
Authors: Filippov P. , Kiderlen S. , Koch U. 
Published: July 2020

Abstract
The sample preparation and, in certain cases, the nanoindenter itself have an impact on the measurement results of a nanoindentation process on electropolished aluminum surfaces. In this work, the indentation hardness and the indentation modulus of recrystallized ultra-pure aluminum were determined. To this end, the surfaces were prepared by electrolysis. Two sources of influence were investigated respectively: the sample preparation (roughness and deformed layer) and the nanoindenter (influence of the edge and damage to the sample caused by the measuring head). Very smooth (R

a
< 1 nm) surfaces could be generated. A statistical pop-in analysis revealed that the surfaces are virtually deformation-free. The design of the measuring head of the used Picodentor HM500 considerably limits the available measuring surface. On a square ultra-pure aluminum sample with a dimension of 9.5 mm, only an area of 1.5 × 1.5 mm in the center of the sample can be measured by the indenter without any influences. The values for the indentation hardness and the indentation modulus of the suitably prepared samples were 240.1 MPa and 63.5 GPa, respectively, with a standard deviation of only 1 – 2%. The results can be obtained in a reproducible manner for several individual samples and fit well into data from literature.
Component Loss due to the Fracture of an Indexable Insert
Authors: Neidel A. , Riesenbeck S. , Gädicke T. 
Published: July 2020

Abstract
This short article presents a simple case of failure, from a materials engineering point of view. One may therefore ask what makes it worth publishing. The inclined reader, though, will notice the somewhat surprising nature of the macroscopic damage pattern. The type of defect reported in the context of the first examination of the component, which had to be performed non-destructively, was therefore wrong. This is an example of the risk of misinterpretation in cases where the customer dictates how the examination is carried out that all those working in the field of damage analysis are aware of. It also demonstrates that using the scanning electron microscope is not a luxury, not even in the manufacturing control, as some damage patterns cannot be elucidated without using this device that has revolutionized the component failure analysis.
Aktywizacja potencjału mieszkańców miast polskich poprzez działania artystyczne w oparciu o wybrane przykłady
Authors: Stasiak Anna 
Published: July 2020

Obecnie ponad połowa mieszkańców naszego globu zamieszkuje tereny zurbanizowane. Doprowadziło to do wyraźnego zagęszczenia ludności w miastach w przeciągu kilku ostatnich dziesięcioleci, a tym samym zmienił się tryb życia ich mieszkańców. W wielotysięcznych miastach coraz trudniej jest znaleźć pretekst i możliwość do nawiązania bliższych relacji z otaczającymi nas ludźmi. Działania artystyczne związane z tworzeniem i prezentowaniem sztuki w przestrzeniach publicznych są jedną z dróg pozwalających na aktywizację potencjału mieszkańców miast. Celem artykułu jest prezentacja pięciu drobnoskalowych przykładów realizacji artystycznych, dzięki którym można osiągnąć pozytywne efekty – uspołeczniające oraz estetyzujące przestrzeń miasta. W badaniach zastosowano metodę analizy opisowej wybranych przykładów.
The REVITALISATION OF POST-MILITARY AREAS AS A ELEMENT OF CONSISTENT CITY STRUCTURE BUILDING
Authors: Rynio Dorota 
Published: July 2020

Disparities of socio-economic development, barriers and limitations and social expectations are the circumstances for new look into city, its model and city space management. For this purpose one makes review of space in various ranges and indicates the changes to be done for improving the conditions of territory functionality. A part of a space stays untouched, not to interfere with its previous development. However, a part of territory needs deploying of revitalization process. Particularly it relates to post-industrial, post-military, post-railway, outlying, bad managed or not managed areas.
The consequences of city development are changes in its functional arrangement and pushing out some functions to outlying areas or outside of a city. The goal of this article is to research the renewed problem of post-military areas management. The areas have quality diversified localizations and their transfer is followed in diversified technical and functional conditions. The analysis of revitalized post-military areas for some examples. There have been used the following research methods: literature and source documents analysis, deduction and case study.
Chosen statistical methods for the detection of outliers in real estate market analysis
Authors: Śpiewak Beata , Barańska Anna 
Published: July 2020

The paper contains the comparison of mechanism of two separately constructed statistical methods for the detection of outliers in real estate market analysis. For this purpose, databases with various types of real estate from local markets were created. Then the estimation of parameters of functional models describing dependencies prevailing on the examined markets was carried out. Subsequently, statistical tools called Baarda method and model residue analysis were used to detect outliers in the collected datasets. The last stage was a comparison of the obtained results of the parameters' estimation of the analyzed models and the measures of their quality, before and after the removal of outliers.
The obtained results indicate that algorithms of chosen statistical methods, detecting outliers, allow to eliminate a smaller number of them, at the same time obtaining an improvement of the parameters of the functional model and its adjustment to the analyzed dataset. This gives the premise for the development of criteria for the selection of statistical methods that look for gross errors in the analyzed databases, among others, depending on functional model used, type of property and number of properties.
Post non-classical Synthesis of Knowledge
Authors: Dobronravova Iryna 
Published: July 2020

Academician V. S. Stepin, considering the objects of classical and non-classical types of rationality like aspects or fragments of self-developing systems as the object of post non-classical type of rationality, provided a methodological foundation for formulating a post non-classical synthesis of foregoing knowledge on the basis of new theoretizations of post non-classical sciences. The present article provides examples of such synthesis in Quantum Physics of the Alive as a phenomenon of post non-classical science,
Physics of the Alive demonstrated, how the self-organization of a live organism's own coherent electromagnetic field entails the dynamic stability of the organism as a macroscopic quantum object. As a result of such macroscopic nature, the spreading of electromagnetic waves of millimeter range in organism and their reflection from bones and nails as well as the interference of direct and reflective waves, creating papillary patterns, proceeds entirely according to the laws of classic electrodynamics. Moreover, the space projection of limit cycles of this coherent field can be naturally associated with channels of Chinese acupuncture. Quantum Medicine, which is based on Physics of the Alive, successfully uses the experience of the ancient culture. Thus postnonclsssical science realizes the synthesis of knowledge of different realms and kinds.
Besides of this example of postnonclassical synthesis of knowledge, author shows, how non-linear theories, describing variants of non-linear dynamics of complex system, consider the choice by chance for certain variant as real necessity of historic development of our world. However, no common recipe of the synthesis apparently exists. One can only speak about creation of specific post non-classical theories of specific becoming and existence of self-organizing systems. It is important that the task of creating such synthesis can be correctly formulated now by utilizing the theoretical framework of Prof. V. S. Stepin. Post non-classical synthesis of knowledge provides the unity of science and demonstrates the unity of our world.
Restrukturyzacja cyfrowych modeli biznesu – próba konceptualizacji
Authors: Jabłoński Marek 
Published: July 2020

<p><div xss=removed><span xss=removed>Artykuł przedstawia problematykę kluczowych
aspektów restrukturyzacji labilnych cyfrowych modeli biznesu przez ich
serwicyzację, socjalizację i kreowanie wartości strategicznej poprzez
wykorzystanie cech cyfrowych modeli biznesu. Serwicyzacja oparta na założeniach
systemów produktowo-usługowych jest stymulatorem efektywności modeli biznesu.
Cyfrowe modele biznesu ze względu na dynamiczny postęp technologiczny i
zmieniające się potrzeby klientów stają się labilne. </span></div><span xss=removed><div xss=removed><span xss=removed>Ich chwiejność powoduje, że muszą one znajdować się w permanentnym procesie
restrukturyzacji. Proponowany model restrukturyzacji cyfrowych modeli biznesu
oparto na triadzie trzech kluczowych komponentów, a mianowicie: serwicyzacji,
socjalizacji oraz wartości strategicznej modeli biznesu. Zapewnienie równowagi
między tymi elementami może doprowadzić do osiągnięcia sukcesu przedsiębiorstw
działających w gospodarce cyfrowej. Celem artykułu jest wskazanie nowego podejścia
do kształtowania modelu restrukturyzacji cyfrowych modeli biznesu.</span></div></span></p>