bluuebunny/crossref_metadata_2025_split huggingface dataset:
TINJAUAN PENERAPAN PENGAMPUNAN PAJAK (TAX AMNESTY) DALAM MENINGKATKAN KESADARAN DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA JAKARTA – SUNTER.
Authors: Ratiyah Ratiyah , Muchtar Lukman Sri 
Published: March 2020

ABSTRACT In order to maximize taxes, the Government carried out reforms by implementing policies thatwere driven by the smaller possibility of hiding assets outside the territory of the Republic ofIndonesia. One part of the current tax reform is the government policy regarding the Tax Amnestyprogram. This study aims to find out how to increase awareness and compliance of Taxpayers and tofind out the achievement of Tax Amnesty results. The results of this study are that the awareness andcompliance of individual taxpayers in the tax amnesty program is quite high because the governmentseeks to improve several sectors, namely by conducting socialization from the government itself andfrom the tax service office. The results of achieving Tax Amnesty are quite significant even thoughthere are several obstacles. It means that the Tax Amnesty program is planned in the long term andwas managed well and the State will get an increase in tax revenues in a short time. Keywords: Tax Amnesty, Taxpayer ABSTRAK Dalam rangka memaksimalkan pajak, Pemerintah melakukan reformasi dengan menerapkankebijakan untuk terobosan yang didorong oleh semakin kecilnya kemungkinan untukmenyembunyikan harta kekayaan di luar wilayah Negara kesatuan Republik Indonesia. Salah satubagian dari reformasi perpajakan saat ini dengan adanya kebijakan pemerintah mengenai programTax Amnesty. Penelitian ini bertujuan mengetahui bagaimana meningkatkan kesadaran dankepatuhan Wajib Pajak dan untuk mengetahui pencapaian hasil Tax Amnesty. Hasil dari penelitianini yaitu Kesadaran dan kepatuhan wajib pajak orang pribadi dalam program tax amnesty cukuptinggi ini dikarenakan pemerintah berupaya untuk meningkatkan beberapa sektor yaitu denganmelakukan sosialisasi baik dari pemerintah itu sendiri maupun dari kantor pelayanan pajak dan hasilpencapaian penerapan Tax Amnesty cukup signifikan meski masih ada beberapa kendala. Yangartinya jika program Tax Amnesty direncanakan dalam jangka panjang dan dikelola dengan baik,Negara akan memperoleh peningkatan penerimaan pajak dalam waktu singkat. Kata kunci: Tax Amnesty, Wajib Pajak
DETERMINAN KECURANGAN LAPORAN KEUANGAN
Authors: Suhendah Rousilita 
Published: March 2020

DETERMINAN KECURANGAN LAPORAN KEUANGAN Rousilita Suhendah Rousilitas@fe.untar.ac.id Program Studi Akuntansi Universitas Tarumanagara Jakarta ABSTRACT The purpose of this research is to examine the effect of financial stability, financial leverageand liquidity to Fraudulent financial statement. This research uses sample of manufacturing companiesdata that listed on the Indonesian Stock Exchange for the period 2014 – 2017. This research measuresfraudulent financial statement quality by using M-Beneish Score. Data in this research are analyzedusing logistic binary regression analysis. Analysis tool used by this research is IBM SPSS Statistics 23program. The results of this research show that the financial leverage and liquidity do not have effectto fraudulent financial statement, but financial stability has positive significantly effect to fraudulentfinancial statement Keywords: fraudulent financial reporting, financial stability, financial leverage, liquidity ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh stabilitas keuangan, leverage keuangandan likuiditas terhadap kecurangan laporan keuangan. Penelitian ini menggunakan sampel dataperusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2014-2017. Penelitianini mengukur kecurangan laporan keuangan dengan menggunakan M-Beneish Score. Data penelitianini dianalisis menggunakan analisis regresi logistik. Alat analisis yang digunakan oleh penelitian iniadalah program IBM SPSS Statistics 23. Hasil penelitian ini menunjukkan bahwa leverage keuangandan likuiditas tidak berpengaruh terhadap kecurangan laporan keuangan, tetapi stabilitas keuanganberpengaruh positif signifikan terhadap kecurangan laporan keuangan. Kata kunci: kecurangan laporan keuangan, stabilitas keuangan, leverage keuangan, likuiditas
KANDUNGAN PROTEIN BIJI DAN TEMPE BERBAHAN DASAR KACANG-KACANGAN LOKAL (FABACEAE) NON KEDELAI (SEEDS AND TEMPEH PROTEIN CONTENT FROM NON SOYBEAN FABACEAE)
Authors: Jayanti Ervina Titi 
Published: March 2020

Soybean is the main raw material for the making of tempeh. Currently the domestic soybean production is still not able to fullfill the needs of local tempeh industry, so the fulfillment of the needs of the raw material became dependent on imports. An alternative solution that can be used to reduce the reliance of imported soybeans are against using the beans such as local hyacinth bean known as komak with brown and white seed (Lablab purpureus (L.) Sweet), kratok or komak kace (Phaseolus lunatus), gude/lebui (Cajanus cajan) as an alternative to the main raw material in the making of tempeh. This research aims to uncover the total seed protein content of the beans before and after processed into tempeh. Protein content tests done with the Kjehdahl method, water content by the method of oven (gravimetric) as well as the ash levels with the furnice method. The results showed that there is a difference in the levels of protein content when the seed processed into tempe. The highest seed protein content owned by lebui/gude (20.90%), komak with white seed (20.26%), komak with brown color seed (20.24%), and komak kace/kratok (18.73%). After being processed into tempeh, protein content from the highest is white seed komak/hyacinth bean tempeh (14.70%), lebui tempeh (12.23%), komak kace/kratok tempeh (11,81%), and tempeh made by komak/hyacinth bean with brown seeds (9.89%).
EFEKTIVITAS MEDIA LAGU DALAM PEMBELAJARAN MENULIS CERPEN DI KELAS XI IPA SMA SWASTA TALAGA BESAR
Authors: Kosilah Kosilah 
Published: March 2020

Penelitian ini bertujuan untuk mendeskripsikan keefektifan media lagu dalam pembelajaran menulis cerpen bagi siswa kelas XI IPA SMA Swasta Talaga Besar. Hasil penelitian menunjukan bahwa ada perbedaan antara siswa yang menulis cerpen dengan menggunakan media lagu dengan siswa yang menulis cerpen tanpa menggunakan media lagu . Ini dibuktikan oleh perbedaan perolehan nilai rata-rata yaitu 8,8 untuk yang menggunakan media lagu dan 7,6 bagi yang tidak menggunakan media lagu. Pengolahan data penelitian yang dilakukan peneliti dengan nilai t, yang menunjukkan bahwa t hitung bernilai 1,78 sedang harga t tabel menunjukkan 1,67 pada taraf signifikansi 5% dengan taraf kebebasan (db) 58. Jadi harga t hitung lebih besar daripada harga t tabel. Dengan demikian, dilihat dari hasil perhitungan menunjukkan bahwa media lagu efektif diterapkan dalam pembelajaran menulis cerpen oleh siswa kelas XI IPA SMA Swasta Talaga Besar.
MODAL SOSIAL UNTUK PENGEMBANGAN ORGANISASI: STUDI PADA AISYIYAH KOTA BAUBAU
Authors: Wijaya Andy Arya Maulana , Salam Safrin 
Published: March 2020

Penelitian ini bertujuan untuk mengkaji kapabilitas modal sosial Aisyiyah kota baubau, mengingat kepercayaan (trust) masyarakat kepada gerakan organisasi ini secara umum cenderung meningkat dengan sejumlah perkembangan amal usaha Muhammadiyah Kota Baubau. Penelitian ini mengkategorikan bahwa modal sosial intern lebih kuat ketimbang modal sosial ekstern organisasi, hal ini memberikan deskripsi bahwa Aisyiyah Kota Baubau mampu mengelola kader dan amal usaha sebagai bentuk upaya pengembangan organisasi, hanya saja masih belum optimal dalam membangung network terhadap stakeholder dan pemerintah daerah. Disisi lain, Aisyiyah Kota Baubau dalam perkembangannya turut dipengaruhi dengan kondisi sosial budaya masyarakat buton yang sedikit banyak memiliki jarak secara ideologis dengan muhammadiyah.
El lenguaje artístico, la educación y la creación
Authors: Ros Nora 
Published: March 2020

La creación artística es una función esencial del ser humano; arte y hombre son inseparables. René Huyghe escribe: "No hay arte sin hombre, pero quizá tampoco hombre sin arte". El hombre, para desarrollarse y transmitir sus ideas y sus sentimientos, posee diversos niveles de actividades. Uno de ellos es el lenguaje artístico. El arte es, además de una forma de conocimiento como la ciencia, un medio de comunicación con el que el hombre expresa, a través de la creación, imágenes de la realidad física y humana, y de las vertientes del psiquismo (sentimientos, alegrías, angustias, esperanzas, sueños). Por lo tanto es indispensable poseer una educación artística que permita el conocimiento de los diferentes lenguajes simbólicos (corporales, sonoros, visuales, dramáticos, literarios) para poder generar nuevos hechos creativos y saber apreciar las producciones de los demás, sean estas las de artistas del pasado, del presente, del ámbito local o del contexto mundial.
Effectiveness of Moodle E-learning for Students Enrolment of GENL 1101 ‘Learning Resources and Skills’ at Asia-Pacific International University
Authors: Duangjai Wongsate , Rutaikarn Sairung 
Published: March 2020

The objectives of this research were 1) to study the level of student satisfaction and learning in the classroom using Moodle e-learning, 2) to compare the differences between personal factors and the effectiveness of teaching and learning through Moodle e-learning, and 3) to apply the results of the study as a guideline for the development of decision-making to choose whether to use the blended learning model using Moodle e-learning. The population and the sample groups were 103 first year undergraduate students at Asia-Pacific International University. Questionnaires were used to elicit student responses. The statistics used in the research were mean, standard deviation (SD), t-test, and one-way ANOVA. The results of this study show that students’ level of satisfaction with teaching and learning in the classroom using Moodle e-learning is at a moderate level. When comparing the differences, it was found that the satisfaction level of the students with different genders and ages with teaching in the classroom using Moodle e-learning is not different. However, it was found that students from different fields of study had different levels of satisfaction with statistically significant level of 0.05. The study showed motivation of learning both in and out of classroom in used of Moodle program in order to benefit the study.
UJI EFEK ETANOL DAUN BENALU BATU TERHADAP KREATININ UREUM TIKUS PUTIH JANTAN DIINDUKSI STREPTOZOTOCIN
Authors: Alaydrus Syafika 
Published: March 2020

This study aims to determine the content of secondary metabolites in the ethanol extract of the begonia leaves, the effect of the extract and the effective dose of in blood urea and creatinine levels, the study is a laboratory experiment using a modified pretest and posttest randomized controlled group design. 25 rats as animal test were divided into 5 treatment groups, namely normal control, negative control, a dose of 50, 100 and 200 mg/kgBW. The result showed that the ethanol extract of the begonia leaves contained secondary metabolites of flavonoid, alkaloid, saponin and tannin compounds; ethanol extract of parasites of rock leaves gave an effect on decreasing blood urea and creatinine levels; ethanol extract of begonia at a dose of 100 mg/kgBW is an effective dose in reducing blood creatinine and ureum has no effect levels with an average value creatinine 0.485/dL
Frequency of Anxiety and Its Risk Factors Among Working & Non-Working Women of Peshawar
Authors: Musa Nighat , Mehmood Yasir , Khan Asghar 
Published: March 2020

OBJECTIVE: to determine the frequency of anxiety & its risk factors among working and non-working women.
METHODOLOGY: Study design was descriptive observational. The study duration was seven months (June – December 2016). It was a community based study.Sample size for this study was calculated on 52% prevalence of anxiety Pakistan. A total of 400 women were selected (200 working and 200 non-working women). A semi structured questionnaire was used along with Taylor manifest anxiety scale as study tool. Data was presented in the form of tables and graphs.
RESULTS:The frequency of anxiety was 58%. Anxiety was more among working women than non-working women. Most of the women were literate 65.5%. Majority of the women having anxiety were living in nuclear family. The age group most effected was between 21-35 years (67%), 58% were married, single were 34% and 8% were either divorced or widow. Approximately 58% of women with anxiety had less than 2 children and 42% were having more than 2 children. Approximately 88% women with anxiety belonged from low and middle income group having less than 20,000/-PKR and 20,001-50,000/-PKR household income respectively. Only 12% belonged from high group having more than 50,001/- PKR.Conclusions: Anxiety is more common among working women. Married women living in nuclear family system, being single, young age group between 21-35 years, less than 2 children and low household income were the key risk factors.
Community Pharmacy Practices in Timergara City Dir, Khyber Pakhtunkhwa, Pakistan
Authors: Haq Siraj Ul , Ayub Ayaz , Khan Muhammad Hamayun , Hussain Hamid 
Published: March 2020

OBJECTIVES: To assess the community pharmacy practices in Timergara City in view of the standards set by the Drug Regulatory Authorities of Pakistan (DRAP).
METHODOLOGY: A cross-sectional survey of community pharmacies, Timergara city, was conducted from 2nd October to 28th November 2016. Out of 155 community pharmacies 149 community pharmacies participated in the study. The data was collected on structured questionnaire. Face to face interview technique was used for data collection.
RESULTS: Among these pharmacies only 02 (01%) dispensers were qualified pharmacist with a Pharm-D degree, 08 (05%) had B-Pharm degree, 80 (54%) had diploma in pharmacy and 59 (40%) had passed the pharmacy examination. Majority of community pharmacies 141 (95%) were selling medicines without prescription. In 140 (94%) of pharmacies, there were no arrangements for the control of insects, rodents and birds to prevent and eliminate possible infestation. In 140 (94%) pharmacies the medicines were stored on the floor, stairs and passageways due to lack of space. Only one pharmacy had temperature monitoring device and 19 (13%) pharmacies had refrigerators. Majority of the pharmacies 113 (76%) were using register for keeping record of the sale and purchase medicines. In 128 (86%) pharmacies the entrance was not accessible to the peoples with physical disabilities.
CONCLUSION: The community pharmacy practices in Timergara City was ineffectual with inexperienced staff, lack of prescription and security, and medicines were not stored according to the Drug Regulatory Authorities of Pakistan.
Flare-like Variability of the Mg ii λ2798 Å Emission Line and UV Fe ii Band in the Blazar CTA 102
Authors: Chavushyan Vahram , Patiño-Álvarez Victor M. , Amaya-Almazán Raúl A. , Carrasco Luis 
Published: March 2020

Abstract
We report on the detection of a statistically significant flare-like event in the Mg ii λ 2798 Å emission line and the UV Fe ii band of CTA 102 during the outburst of fall 2017. The ratio between the maximum and minimum of λ3000 Å continuum flux for the observation period (2010−2017) is 179 ± 15. Respectively, the max/min ratios 8.1 ± 10.5 and 34.0 ± 45.5 confirmed the variability of the Mg ii emission line and of the Fe ii band. The highest levels of emission line fluxes recorded coincide with a superluminal jet component traversing through a stationary component located ∼0.1 mas from the 43 GHz core. Additionally, comparing the Mg ii line profile in the minimum of activity against the one in the maximum, we found that the latter is broader and blueshifted. As a result of these findings, we can conclude that the non-thermal continuum emission produced by material in the jet moving at relativistic speeds is related to the broad emission line fluctuations. Consequently, these fluctuations are also linked to the presence of broad-line region (BLR) clouds located ∼25 pc from the central engine, outside the inner parsec, where the canonical BLR is located. Our results suggest that during strong activity in CTA 102, the source of non-thermal emission and broad-line clouds outside the inner parsec introduces uncertainties in the estimates of black hole (BH) mass. Therefore, it is important to estimate the BH mass, using single-epoch or reverberation mapping techniques, only with spectra where the continuum luminosity is dominated by the accretion disk.
The MASSIVE Survey XIV—Stellar Velocity Profiles and Kinematic Misalignments from 200 pc to 20 kpc in Massive Early-type Galaxies
Authors: Ene Irina , Ma Chung-Pei , Walsh Jonelle L. , Greene Jenny E. , Thomas Jens , Blakeslee John P. 
Published: March 2020

Abstract
We use high spatial resolution stellar velocity maps from the Gemini integral-field spectrograph (IFS) and wide-field velocity maps from the McDonald Mitchell IFS to study the stellar velocity profiles and kinematic misalignments from ∼200 pc to ∼20 kpc in 20 early-type galaxies (ETGs) with stellar mass M
* > 1011.7
M
⊙ in the MASSIVE survey. While 80% of the galaxies have low spins (λ < 0.1) and low rotational velocities (<50 km s−1) in both the central region and the main body, we find a diverse range of velocity features and misalignment angles. For the 18 galaxies with measurable central kinematic axes, 10 have well aligned kinematic axis and photometric major axis, and the other eight galaxies have misalignment angles that are distributed quite evenly from 15° to the maximal value of 90°. There is a strong correlation between central kinematic misalignment and galaxy spin, where all four galaxies with significant spins have well aligned kinematic and photometric axes, but only 43% of the low-spin galaxies are well aligned. The central and main-body kinematic axes within a galaxy are not always aligned. When the two kinematic axes are aligned (∼60% of the cases), they are either also aligned with the photometric major axis or orthogonal to it. We find 13 galaxies to also exhibit noticeable local kinematic twists, and one galaxy to have a counterrotating core. A diverse assembly history consisting of multiple gas-poor mergers of a variety of progenitor mass ratios and orbits is likely to be needed to account for the predominance of low spins and the wide range of central and main-body velocity features reported here for local massive ETGs.
The Structure of Radiatively Inefficient Black Hole Accretion Flows
Authors: White Christopher J. , Quataert Eliot , Gammie Charles F. 
Published: March 2020

Abstract
We run three long-timescale general-relativistic magnetohydrodynamic simulations of radiatively inefficient accretion flows (RIAFs) onto non-rotating black holes. Our aim is to achieve steady-state behavior out to large radii and understand the resulting flow structure. A simulation with adiabatic index Γ = 4/3 and small initial alternating poloidal magnetic field loops is run to a time of 440,000 GM/c
3, reaching inflow equilibrium inside a radius of 370 GM/c
2. Variations with larger alternating field loops and with Γ = 5/3 are run to 220,000 GM/c
3, attaining equilibrium out to 170 GM/c
2 and 440 GM/c
2. There is no universal self-similar behavior obtained at radii in inflow equilibrium: the Γ = 5/3 simulation shows a radial density profile with a power-law index ranging from −1 in the inner regions to −1/2 in the outer regions, while the others have a power-law slope ranging from −1/2 to close to −2. Both simulations with small field loops reach a state with polar inflow of matter, while the more ordered initial field has polar outflows. However, unbound outflows remove only a factor of order unity of the inflowing material over a factor of ∼300 in radius. Our results suggest that the dynamics of RIAFs are sensitive to how the flow is fed from larger radii, and may differ appreciably in different astrophysical systems. Millimeter images appropriate for Sgr A* are qualitatively (but not quantitatively) similar in all simulations, with a prominent asymmetric image due to Doppler boosting.
Theoretical Study of the State-resolved Thermal Rate Constants for the Astrophysical Reaction Li + HD+ (v = 0, 1)
Authors: Wu Hui , He Xiaohu 
Published: March 2020

Abstract
In the present study, we use the time-dependent wave packet (TDWP) method to calculate the thermal rate constants for the reaction Li + HD+(v = 0, 1) → LiH/LiD + H+/D+ in the temperature range of 200–5000 K on the potential energy surface constructed by Martinazzo et al. Total rate constants for both the v = 0 and v = 1 reactions exhibit simple Arrhenius behavior and are compared with previous isotope reactions. Total rate constants for v = 1 are several times larger than those of v = 0, particularly in the low-temperature region. For the two channels of the reaction, the vibrational excitation of HD+ greatly promotes the formation rate of the products LiH and LiD. For v = 0, the rate constants of LiH and LiD are comparable, while for v = 1, the rate constants of LiH are more than two times larger than those of LiD. The state-resolved rate constants show that the products LiH and LiD molecules can be excited to higher vibrational states and are preferably formed with hotter rotational states when the reactant HD+ is vibrationally excited. Applications of these rate constants in the modeling of the astrophysical sources are discussed.
Calibration of the Tip of the Red Giant Branch
Authors: Freedman Wendy L. , Madore Barry F. , Hoyt Taylor , Jang In Sung , Beaton Rachael , Lee Myung Gyoon , Monson Andrew , Neeley Jill , Rich Jeffrey 
Published: March 2020

Abstract
The tip of the red giant branch (TRGB) method provides one of the most accurate and precise means of measuring the distances to nearby galaxies. Here we present a multi-wavelength, VIJHK absolute calibration of the TRGB based on observations of TRGB stars in the Large Magellanic Cloud (LMC), grounded on a geometric distance, determined by detached eclipsing binaries (DEBs). This paper presents a more detailed description of the method first presented by Freedman et al. for measuring corrections for the total line-of-sight extinction and reddening to the LMC. In this method, we use a differential comparison of the red giant population in the LMC, first with red giants in the Local Group galaxy IC 1613, and then with those in the Small Magellanic Cloud (SMC). As a consistency check, we derive an independent calibration of the TRGB sequence using the SMC alone, invoking its geometric distance also calibrated by DEBs. An additional consistency check comes from near-infrared observations of Galactic globular clusters covering a wide range of metallicities. In all cases we find excellent agreement in the zero-point calibration. We then examine the recent claims by Yuan et al., demonstrating that, in the case of the SMC, they corrected for extinction alone while neglecting the essential correction for reddening. In the case of IC 1613, we show that their analysis contains an incorrect treatment of (over-correction for) metallicity. Using our revised (and direct) measurement of the LMC TRGB extinction, we find a value of H
0 = 69.6 ± 0.8 (±1.1% stat) ± 1.7 (±2.4% sys) km s−1 Mpc−1.