bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa
Authors: Ningsih Wahyu , Indra Arza Fefri , Fitria Sari Vita 
Published: June 2021

This research purposed to analyse accountability of fund allocation management and gave understanding about accountability in 4 (four) villages at Sawahlunto city, West Sumatra. In order to know about how fund allocation management in that village at Sawahlunto city can be begun from strategy, action and responsibility step. This research used interpretive qualitative approach by using semi structured interview with relevant informant: village’s chairman, village’s treasurer, BPD and the society which was chosen in every village to achieve the triangulation data. The technique of collecting the data which the researcher used here was observation, semi structured interview and analytic documentation. In the strategy step, fund allocation program showed that it has done about construct society participative concept with proved in participative and responsive principle which had reached 80%, however in the transparency aspect, there is a village did not know yet about information in the strategy side. In the action step, fund allocation program in 4 (four) villages have applied participative, transparency and accountability principle. Whereas in the responsibility step, fund allocation has applied accountability principle along with implementation in the field which showed that money that was used has been accounted in a physical scale as well as administration not perfect yet. The result showed that 4 (four) villages have applied the accountability principle of fund allocation management
The Influence of Company Size, Profitability, Leverage and Length of Listing on Intellectual Capital Disclosures
Authors: Turnip Gipson Guido , Nelvirita Nelvirita , Afriyenti Mayar 
Published: June 2021

This research explains and discuss the effect of company size, profitability, leverage and length of listing on intellectual capital disclosure in the annual report of manufacturing companies listed on the Bursa Efek Indonesia for period 2010 to 2013.The purpose of this research to empirically prove whether company size, profitability, leverage and length of listing on intellectual capital disclosures.This research uses quantitative method. Author quantifies the items of intellectual capital in the annual report to get the value’s independent variable. Meanwhile, the author calculates the natural logarithm on balance sheet as the size company variable, Return on Assets as the profitability variable, total debt to equity as the leverage variable, and calculated age company since listed on Bursa Efek Indonesia as length of listing variable.There are four items as the result of this research. First, company size does not affect the intellectual capital disclosures Second, profitability does not affect the intellectual capital disclosures. Third, company leverage has no effect on intellectual capital disclosures. The last, the length of listing has a significant positive effect on the intellectual capital disclosures
Pengungkapan Corporate Sosial Responsibility pada Perusahaan Publik di Indonesia: Melalui Karakteristik Perusahaan
Authors: Sumartono Sumartono , Noch Muhamad Yamin , Zakaria Zakaria , Pratama Anhar 
Published: June 2021

CSR disclosure is a claim that companies not only operate for the benefit of shareholders, but also for stakeholders such as workers, local communities, government, non-governmental organizations (NGOs), consumers, and the environment. This study aims to test and analyze whether company characteristics are proxied by company size, profitability, liquidity, growth and media exposure, and Corporate Social Responsibility measured by the criteria of 91 disclosure items based on Global Reporting Initiative version 4.0. The population in this study are companies that are included in the LQ-45 index category which are listed on the Indonesia Stock Exchange for the period 2014-2017. 16 companies were sampled using the purposive sampling technique and multiple linear regression analysis was used in this study. The results show that partially company size, growth, and media exposure do not affect disclosure of Corporate Social Responsibility, while profitability and liquidity have a significant effect on disclosure of Corporate Social Responsibility and simultaneously company size, profitability, liquidity, growth, and media exposure have a significant effect on disclosure of Corporate Social. Responsibility. This research can provide relevant information to companies that are included in the LQ-45 to try to continue to maximize the application of their social responsibility through the concept of social accounting. Keywords: Company Size; Profitability; Liquidity; Growth; Media Exposure; Corporate Social Responsibility
Pengaruh Leverage, Growth Opportunity, Ukuran Perusahaan dan Intensitas Modal terhadap Konservatisme Akuntansi
Authors: Putri Suci Kurnia , Lestari Wira , Hernando Riski 
Published: June 2021

The purpose of this study is to examine the effect of leverage, growth opportunity, firm size and capital intensity on accounting conservatism in the banking sector listed on the Indonesia Stock Exchange (IDX) both simultaneously and partially. The banking sector listed on the Indonesia Stock Exchange (IDX) was selected for the population in this study. The sample selection was carried out using purposive sampling technique and obtained 28 companies with a research period of four years of observation (2016-2019). Meanwhile, the data analysis in this study used multiple regression analysis methods using the SPSS version 22 for windows software application. The results of research conducted in this research indicate that the variable leverage, growth opportunity, firm size and capital intensity simultaneously affect accounting conservatism and firm size variables affect accounting conservatism partially. Meanwhile, other variables such as: leverage, growth opportunity, capital intensity show no effect on accounting conservatism partially. Keywords: Accounting Conservatism; Leverage; Growth Opportunity; Firm Size; Capital Intensity
NILAI KARAKTER DALAM FOKLORE DORE DI JORONG KUBU TUNTUANGAN, KABUPATEN TANAH DATAR, SUMATERA BARAT
Authors: Sari Dian Permata , Andika Benni 
Published: June 2021

This study aims to explain the character values in Foklore Dore in Jorong Kubu Tuntuangan Kanagarian Batipuah, Batipuah Baruah, Tanah Datar, West Sumatra using the Foklore approach. In this case the method used is descriptive qualitative. The data of this research are in the form of words, actions, behavior and activities carried out in the Foklore Dore in Jorong Kubu Tuntuangan Kanagarian Batipuah, Batipuah Baruah , Tanah Datar as a form of folk games found in Minangkabau. The research instrument was the researcher as a key instrument. Thus, the non-verbal Foklore can be used as a reference for shaping children's character education.Keywords: foklore dore, character value.AbstrakPenelitian ini bertujuan untuk menjelaskan tentang nilai karakter dalam Foklore Dore di Jorong Kubu Tuntuangan Kenagarian Batipuah Kecamatan Batipuah Baruah Kabupaten Tanah Datar provinsi Sumatera Barat dengan pendekatan Folklore. Dalam hal ini metode yang digunakan adalah deskriptif kualitatif. Data penelitian ini berupa perkataan, perbuatan, tingkah laku dan aktivitas yang dilakukan dalam Foklore Dore di Jorong Kubu Tuntuangan Kenagarian Batipuah Kecamatan Batipuah Baruah Kabupaten Tanah Datar sebagai salah satu bentuk permainan rakyat yang terdapat di Minangkabau. Instrumen penelitian ini adalah peneliti sebagai instrumen kunci. Dengan demikian, folklore non lisan tersebut dapat dijadikan rujukan untuk membentuk pendidikan karakter anak. Kata Kunci: foklore dore, nilai karakter. Authors: Dian Permata Sari : Institut Seni Budaya Indonesia AcehBenni Andika : Institut Seni Budaya Indonesia Aceh References:________. (2012). Petunjuk Pelaksanaan Pembelajaran Karakter Cerdas Format Kelompok. Padang: Universitas Negeri Padang.Adisusilo, Sutarjo. (2012). Pembelajaran Nilai-Karakter. Jakrata: Raja Grafindo Persada.Arikunto, Suharsimi. (2006). Prosedur Penelitian Suatu Pendekatan Praktik. Jakarta: Rineka Cipta.Danandjaja, James. (2007). Folkloree Indonesia. Jakarta: Grafiti.Iskandarwassid, Dadang. (2009). Sunendar, Strategi Pembelajaran Bahasa: Bandung. PT Remaja Rosdakarya.Moleong, J. Lexy. (2009). Metode Penelitian Kualitatif. Bandung: PT. Remaja Rosdakaya.Nazir, M. (2003). Metode Penelitian. Jakarta: Ghalia Indonesia.Prayitno & Afriva Khaidir. (2011). Model Pendidikan Karakter Cerdas. Padang: UNP Press.Sari, D. P. (2020). “Foklore Dore”. Hasil Dokumentasi Pribadi: 24 Agustus 2020, Batipuah Baruah.Syamsuddin, A.R. & Damaianti, Vismaia S (2006). Metode Penelitian Pendidikan Bahasa. Bandung: PT Remaja Rosdakarya.Suwardi, Endraswara. (2013). Fokloree Nusantara Hakikat, Bentuk, dan Fungsi. Yogyakarta: Penerbit Ombak.Setiadi, E. M. (2006). Ilmu Sosial dan Budaya Dasar. Jakarta: Kencana Prenanda Media Group.
Efectividad de las TIC en el trabajo colaborativo para la metodología de clase inversa
Authors: Herrera Mueses Marcela 
Published: June 2021

Se ha demostrado que el uso de las TIC, mediante la metodología de clase inversa, genera mayor efectividad y motivación en estudiantes, propiciando un incremento en el desarrollo de habilidades y destrezas que se ratifican en un Proceso de Aprendizaje Significativo (PAS). En esta ocasión se destaca el trabajo colaborativo como mecanismo esencial en el proceso de enseñanza-aprendizaje, tomando en consideración: trabajo en equipo, resolución de problemas, comunicación y desarrollo de proyectos, como factores primordiales que encajan y concatenan directamente con las demás fases de clase inversa; por tal razón se propone el uso de herramientas tecnológicas encaminadas al alcance de los estándares educativos planteados por el Ministerio de Educación del Ecuador enmarcados en un criterio pedagógico constructivista y sustentados en el diseño del aprendizaje del siglo XXI. Para verificar el logro de la aplicación de las TIC en la fase de trabajo colaborativo, se establece un análisis comparativo del rendimiento académico antes y después de usar mencionadas herramientas con base a la experiencia de los autores, utilizando una investigación aplicada, para lo cual se tomó como caso práctico la asignatura de Lengua y Literatura de tercero de Bachillerato General Unificado (BGU) en la Unidad Educativa Fiscal San Francisco de Quito, obteniendo resultados favorables en el rendimiento académico de los estudiantes y así logrando un PAS efectivo; en tal virtud, es factible promover la presente investigación en las diversas asignaturas de la institución y a la vez en otros centros educativos.
Trastornos del lenguaje en alumnado con TEA
Authors: Marzo-Cordón María , Belda-Torrijos Mónica 
Published: June 2021

El objetivo de esta investigación es identificar los diferentes problemas del lenguaje que se derivan del trastorno del espectro autista, así como los rasgos identificativos más característicos de cada uno de ellos, atendiendo especialmente a la edad a la que se presentan, así como evaluar la efectividad de las diferentes estrategias de intervención utilizadas en cada caso.
Este trabajo de investigación ha sido desarrollado mediante el método estadístico cuantitativo, contrastando la información recibida de casos reales intervenidos por docentes y especialistas en el ámbito de la comunidad foral de Navarra, dentro del sistema de educación público. De esta manera se ha podido determinar la efectividad de las distintas intervenciones realizadas en estos casos, que fueron detectados en diferentes edades, especialmente la efectividad de las intervenciones tempranas, que han obtenido unos resultados muy superiores en el posterior desarrollo de las habilidades del lenguaje de los niños intervenidos.
Los resultados son concluyentes, los datos obtenidos tras un análisis técnico realizado en el software de análisis matemático “numbers” han permitido determinar la efectividad de la intervención temprana poniendo de manifiesto la relevancia de la inmediatez de la detección e intervención. También se ha determinado el nivel de efectividad de diversos métodos propuestos en numerosos estudios de referencia cumpliendo así el segundo de nuestros objetivos. Como resultado adicional se ha detectado una la necesidad de una mayor formación del conjunto de docentes que intervinieron los casos estudiados, pues salvo los casos atendidos por especialistas, el resto de docentes apenas tenían información relevante sobre cómo detectar e intervenir los casos estudiados.
KEHIDUPAN RELIGI MASYARAKAT Dl DAERAH PERBATASAN KABUPATEN KUNINGAN- KABUPATEN CILACAP (Religious Life of Communities in the Border of Kuningan Regency-Cilacap Regency)
Authors: Latifundia Effie 
Published: June 2021

Until now, in some villages in the border area of Kuningan-Cilacap people still support the megalithic tradition. Ancestor worship or veneration of ancestral spirits Is a growing belief in the concept of megalithic culture, ie a culture that uses objects atu stone building as a means of rituals. This study aims to explore the remains of megalithic tradition which is still ongoing in the community to this day in some villages in the border area of Kuningan Regency, West Java to Cilacap, Central Java, and the media are to be used. This research was conducted by survey method to collect information and describe forms of cultural remains. The results showed although Islam has been embraced as a religion, but belief in ancestors as local religious understanding before Islam developed, ongoing, and maintained by several rural communities in the border. It can be concluded, that the less an area under the influence of the outside then resulting in stronger local element/dominant code of conduct rooted in the community, because it is already in progress in the long term. AbstrakSampai sekarang ini, beberapa desa di daerah perbatasan Kuningan-Cilacap masyarakatnya maslh mendukung tradisi megalitik. Pemujaan leluhur atau pemujaan terhadap roh nenek moyang merupakan suatu konsep kepercayaan yang berkembang pada kebudayaan megalitik, yaitu suatu kebudayaan yang menggunakan benda-benda atu bangunan dari batu sebagai sarana ritualnya. Penelitian ini bertujuan menggali sisa-sisa tradisi megalitik yang masih berlangsung dalam masyarakat hingga sekarang ini di beberapa desa di daerah perbatasan Kabupaten Kuningan (Jawa Barat) dengan kabupaten cilacap (Jawa Tengah) dan media apa saja yang digunakan. Penelitian Ini dilakukan dengan metode survel untuk mengumpulkan informasi dan mendeskripaikan bentuk-bentuk tinggalan budayanya. Hasil penelitian menunjukkan meskipun Islam telah dianut sebagai agama namun kepercayaan terhadap Ieluhur sebagai paham religi lokal sebelum Islam berkembang, masih tetap berlangsung dan dipertahankan oleh beberapa masyarakat pedesaan dl perbatasan. Dapat disimpulksn, bahwa semakin kurang suatu daerah mendapat pengaruh dari luar maka dapat mengakibatnya unsur lokal semakin kuat/dominan mengakar dalam tata laku dan kepercayaan masyarakatnya, karena hal tereebut sudah berlangsung dalam jangka waktu yang panjang.
PROFIL PROGNASI WAJAH BEBERAPA POPULASI DUNIA [Prognation Profile of World Population Faces]
Authors: Koesbardiati Toetik 
Published: June 2021

The face is one of the major variables in determining the biological characteristics of a population in the identification effort of human skeletal remains. This is not only important in the field of forensic anthropology but also the field of bioarchaeology. The purpose of this study is to describe the variation of facial angle in some of the world population. The method applied is anthropometry. The study material is the skull of nine world populations of Europe, North Africa, Subsahara Africa, South America, Inuit, Australomelanesia, Indonesia, Polynesia and China. The results showed that among the population tested, Australomelanesoid, Polynesian, Indonesian and African Subsahara populations had a prognathic face both on the even face, as well as the alveolar and facial projection. In contrast, the population groups of China, Europe, Inuit and North Africa are population groups that have faces of orthognath. ABSTRAKWajah adalah salah satu variabel utama dalam menentukan ciri biologis suatu populasi pada usaha identifikasi sisa rangka manusia. Hal ini tidak hanya panting dalam bidang antropologi forensik tetapi juga bidang bioarkeologi. Tujuan penelitian ini adalah untuk mendeskripsikan variasi sudut wajah pada beberapa populasi dunia. Metode yang diterapkan adalah antropometri. Bahan penelitian adalah tengkorak dari sembilan populasi dunia yaitu populasi Eropa, Afrika Utara, Afrika Subsahara, Amerika Selatan, Inuit, Australomelanesia, Indonesia, Polinesia dan China. Hasil penelitian menunjukkan bahwa diantara populasi yang diuji, populasi Australomelanesoid, Polinesia, Indonesia dan Afrika Subsahara memiliki wajah yang prognath baik pada bagian wajah genap, maupun bagian alveolar serta proyeksi wajah. Sebaliknya kelompok populasi China, Eropa, Inuit dan Afrika Utara adalah kelompok populasi yang memiliki wajah orthognath.
TINJAUAN ARKEOLOGI RELIGI PADA MAKAM RAJA SAOSAO DAN RAJA LAKIDENDE DI KEN DARI SULAWESI TENGGARA [Review of Archaeology Religy in Saosao Tomb and Lakidende Tomb in South East Sulawesi]
Authors: Subair Muh. 
Published: June 2021

Civilization of a city can be seen from archaeological remains. Kendari city is known as a city whose society is religious. The purpose of this paper is to know the history of the entry of Islam in Kendari and archaeological remains of the evidence of the entry of Islam in Kendari. The method used is literature study, interview and survey. Islam in Kendari was brought by Islamic religious teachers, Muslim traders and ulama, this is known from the existence of tombs of religious figures o f Islam in the past Kendari. ABSTRAKPeradaban suatu kota dapat dilihat dari tinggalan-tinggalan arkeologi. Kota Kendari dikenal sebagai kota yang masyarakatnya religius. Tujuan penulisan ini adalah untuk mengetahui sejarah masuknya Islam di Kendari dan tinggalan-tinggalan arkeologi yang menjadi bukti masuknya Islam di Kendari. Metode yang digunakan adalah studi pustaka, wawancara dan survei. Islam di Kendari dibawa oleh guru agama Islam, pedagang muslim dan ulama, hal ini diketahui dari keberadaan makam tokoh-tokoh agama Islam Kendari pada masa lalu.
TATA RUANG PEMUKIMAN DI PULAU SELU TANIMBAR BARAT [Settlement Layout in Selu Island West Tanimbar]
Authors: Wattimena Lucas 
Published: June 2021

Selu Island is one of the small islands within the Tanimbar Archipelago. Geographically the location of Selu Island is strategic enough to connect between the great mainland of Yamdena Island and the surrounding islands. This paper provides an overview of how the characteristics of ancient settlement layout based on the folklore of the local community. The objectives o f the study may be to provide 1) information about ancient settlement forms based on the folklore community. 2) as an information material for archaeological research in Moluccas especially and Indonesia generally. Why Selu Island is so interesting to be studied, because folklore spatial local community settlement is closely related to megalithic tradition. Research method using ethnoarchaeology approach. Technique of collecting data using survey, literature study and interview. The results showed that the characteristics of ancient settlement layout forms on Selu Island, West Tanimbar based on the level of public knowledge. This can be seen in the distribution layout of settlements based on folklore and archaeological evidence oriented to religious elements and ancient burial systems. ABSTRAKPulau Selu adalah salah satu pulau kecil dalam gugusan Kepulauan Tanimbar. Secara geografis letak Pulau Selu cukup strategis menghubungkan antara daratan besar Pulau Yamdena dan pulaupulau sekitarnya. Tulisan ini memberikan gambaran tentang bagaimana karakteristik tata ruang pemukiman kuno berdasarkan folklore masyarakat setempat. Tujuan penelitian kiranya dapat memberikan 1) informasi tentang bentuk-bentuk pemukiman kuno berdasarkan folklore masyarakat. 2) sebagai bahan informasi bagi penelitian arkeologi di Maluku khususnya dan Indonesia umumnya. Kenapa Pulau Selu begitu menarik untuk diteliti, karena folklore tata ruang pemukiman masyarakat setempat berkaitan erat dengan tradisi megalitik. Metode penelitian menggunakan pendekatan etnoarkeologi. Teknik pengumpulan data menggunakan survei, studi pustaka dan wawancara. Hasil penelitian menunjukan bahwa karakteristik bentuk-bentuk tataruang pemukiman kuno di Pulau Selu, Tanimbar Barat berdasarkan tingkat pengetahuan masyarakat. Hal tersebut dapat dilihat dalam pembagian tataruang pemukiman berdasarkan folklore dan bukti arkeologi yang berorientasi pada unsur religi dan sistem penguburan kuno.
The politics of public health: A rapid review of the impact of public health reform on population health outcomes
Authors: Riordon Charlotte , Hendra Sionnach , Johnson Christine 
Published: June 2021

Canada’s public health (PH) systems are vulnerable to constant system and structural changes, influenced by political and economic factors. This rapid review examines how PH system restructuring impacts population health outcomes, with special consideration of health equity. Due to a lack of Canadian evidence, international research was examined to produce recommendations for Canadian nurses, researchers, and decision-makers. Evidence indicates that PH spending and PH system organization have important impacts on population health outcomes and suggests PH reform has a negative impact on health equity. Opportunities for advocacy, activism, lobbying and capacity building to achieve health equity are discussed. Nurses, in a unique position between public policy and the lives of those they care for, are presented with the opportunity to effect social change through political action and to work across disciplines to address inequities. We encourage researchers and decision-makers to prioritize looking more deeply at the impact of PH reform.