bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analisis Perbandingan Kinerja Keuangan PT Bank Syariah Mandiri Dengan Menggunakan Pendekatan Laba Rugi Dan Nilai Tambah Periode Tahun 2016-2020
Authors: Fitriani Nuri , Puspitasari Ratih 
Published: September 2021

The analysis of the financial performance of Islamic banks so far has been carried out only based on the balance sheet and income statements, not using the value added report as recommended by Baydoun and Willet (2000), an expert in Islamic accounting. The purpose of this research is to review the financial performance of Islamic banking by comparing the results of financial performance using the profit and loss approach and those using added value. To obtain accurate evidence regarding differences in the financial performance of Islamic banking when calculated using the profit and loss approach and added value, it is seen from the ratio of ROA, ROE, LBAP, NPM and BOPO. This study took a sample on the financial statements of PT. Bank Syariah Mandiri 2016 to 2020.

Keywords: Financial Performance, Income Statement, Value Added Report
Pengaruh Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Laporan Keuangan Berbasis Akrual
Authors: Samukri Samukri , Pratiwi Ananda Sukma , Ramdany Ramdany 
Published: September 2021

This study aims to examine the effect of thin capitalization, capital intensity and institutional ownership on tax avoidance. The dependent variable used is tax avoidance, and the independent variables used are thin capitalization, capital intensity and institutional ownership.
The subjects of this research are manufacturing companies in the food and beverage sub-consumer goods industry sector listed on the 20
The accrual basis is a new thing for accounting in government, after several decades of use the cash basis. The recording of non-tax state receivables and revenues (PNBP) that is not in accordance with the Government Accounting Standards is a phenomenon of this research. In addition, the lack of use of information technology also affects it. This study aims to determine whether there is an influence and how much influence on human resource competence and the use of information technology in the application of the accrual basis to financial statements. This study uses 80 primary data taken from a survey of financial management staff in echelon 1. The data is processed using SPSS so that it can be seen that human resource competence has no significant effect, while the use of information technology has a significant effect on the application of the accrual basis to financial statements.

Keywords:
Human Resource Competence S, Use Of Information Technology, Cash basis, Accrual Basis, Financial Statements17-2019 BEI. This sample was selected using a purposive sampling method. The total sample used is 20 sample data. This research method uses multiple linear regression analysis which is processed using spss 25.
The results of this study partially show that thin capitalization and institutional ownership have a positive and significant effect, while capital intensity has a negative and significant effect on tax avoidance. Meanwhile, it simultaneously shows that thin capitalization, capital intensity and institutional ownership have an effect on tax avoidance. Based on the results of the determination test which shows the value of the coefficient of determination is 31.1%. These results indicate the ability of the independent variable to explain the dependent variable by 31.1%, while the remaining 68.9% is explained by other variables.
Keywords: Thin Capitalization, Capital Intensity, Institutional Ownership and Tax Avoidance
Pengaruh DER, NPM, ROA, Dan TATO Terhadap Return Saham (Study Pada Perusahaan Sektor Industri Otomotif dan Komponen)
Authors: Nikmah Laeli Choerun , Hermuningsih Sri , Cahya Agus Dwi 
Published: September 2021

ABSTRACT
The purpose of this study to test the stock return by implemented Debt to Equity Ratio, Net Profit Margin, Return On Asset, Total Asset Turn Over of automotive and component industries listed in Indonesian Stock Exchange (IDX) 2015-2019 period. The entire population was 15 companies. Purposive sampling method was the technique used in sampling retrieval. From the method of determining the sample by purposive sampling, the were 11 companies that met the sampling criteria. The data analysis techniques used SPSS 20 analysis tools. The result showed that simultaneously DER, NPM, ROA, and, TATO had significant impact to stock return. In partial, DER had negative impact and did not significant impact to stock return. NPM variables affect significant negative to stock return. ROA and TATO had significant positive impact to stock return.
ABSTRAK
Maksud penelitian ini untuk menguji return saham dengan mengimplementasikan Debt to Equity Ratio, Net Profit Margin, Return On Asset, Total Asset Turn Over pada perusahaan sektor industri otomotif dan komponen yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2015-2019. Keseluruhan populasi yang ada yaitu berjumlah 15 perusahaan. Metode purposive sampling adalah teknik yang digunakan dalam pengambilan sampel penelitian. Dari metode penentuan sampel dengan purposive sampling, didapatkan 11 perusahaan yang memenuhi kriteria pengambilan sampel. SPSS 20 digunakan sebagai alat analisis dalam menganalisis data. Secara simultan, hasilnya yaitu variabel DER, NPM, ROA, dan TATO memengaruhi return saham secara signifikan. Secara parsial, variabel DER memengaruhi return saham secara negatif dan tidak signifikan. Variabel NPM memengaruhi return saham secara negatif dan signifikan. Variabel ROA dan variabel TATO memengaruhi return saham secara positif signifikan.
АКТИВИЗАЦИЯ МЫСЛИТЕЛЬНОЙ ДЕЯТЕЛЬНОСТИ ШКОЛЬНИКОВ ПОСРЕДСТВОМ ОПОРНЫХ КОНСПЕКТОВ
Authors: Федорова Н.Б. , Землякова И.В. 
Published: September 2021

Статья посвящена актуальным вопросам организации образовательного процесса в средней школе на основе опорных конспектов. Представлены основные требования к составлению опорного конспекта и алгоритм действия при работе с опорным конспектом.
The article is devoted to topical issues of the organization of the educational process in secondary school on the basis of reference notes. The basic requirements for the preparation of the reference summary and the algorithm of action when working with the reference summary are presented.
АЛЬФА-ЧАСТИЦЫ — СОСТАВЛЯЮЩАЯ РАДИОАКТИВНОГО ИЗЛУЧЕНИЯ. СИСТЕМА ЗАДАНИЙ
Authors: Сафронова О.А. 
Published: September 2021

В статье описывается система заданий, позволяющая раскрыть для учащихся средней школы природу α-частиц. Задания включают в себя описание исторических опытов по их открытию, изучению свойств, а также решение теоретических задач и задач практического применения α-излучения.
In the article describes a system of tasks that allows students to discover the nature of alpha particles for secondary school students. Tasks include the description of historical experiments on their discovery, the study of properties, as well as the solution of theoretical problems and problems of practical application of α-radiation.
РАБОТА УЧАЩИХСЯ С УЧЕБНИКОМ ФИЗИКИ В РОССИИ В КОНЦЕ XVIII — НАЧАЛЕ XX ВЕКА
Authors: Бражников М.А. 
Published: September 2021

В статье на основе пометок в учебниках физики XVIII–XX веков реконструируется работа учащихся с учебной книгой.
In the article, basing on the notes in physics textbooks of the XVIII–XX centuries, the work of pupils with a textbook is reconstructed.
Motivasi Berprestasi Mahasiswa di Masa Pandemi Covid-19 (Penelitian pada Mahasiswa Fakultas Ilmu Pendidikan Universitas Negeri Gorontalo)
Authors: Rahim Maryam , Hulukati Wenny , Wantu Tuti 
Published: September 2021

<p>Motivasi berprestasi merupakan salah satu faktor penting dalam keberhasilan studi. Rendahnya motivasi berprestasi seringkali menyebabkan banyak mahasiswa yang gagal dalam studi. Permasalahan penelitian ini adalah bagaimana motivasi berprestasi mahasiswa Fakultas Ilmu Pendidikan di masa pandemic covid-19?. Penelitian ini bertujuan untuk memperoleh gambaran tentang motivasi berprestasi mahasiswa Fakultas Ilmu Pendidikan Universitas Negeri Gorontalo di masa pandemic covid-19. Penelitian ini menggunakan metode penelitian deskriptif yang mengkaji variabel motivasi berprestasi pada mahasiswa Fakultas Ilmu Pendidikan Universitas Negeri Gorontalo. Anggota populasi adalah seluruh mahasiswa Fakultas Ilmu Pendidikan Universitas Negeri Gorontalo tahun akademik 2020/2021 yang berjumlah 2111 orang, dengan anggota sampel sebesar 10% dari anggota populasi. Data dikumpulkan melalui angket. Analisis data menggunakan analisis deskriptif kuantitatif. Hasil penelitian menunjukkan: (a) motivasi berprestasi mahasiswa jurusan Bimbingan dan Konseling memperoleh skor rata-rata 183 (3,66) dengan kategori tinggi (b) motivasi berprestasi mahasiswa jurusan Manajemen Pendidikan memperoleh skor rata-rata 180 (3,60) dengan kategori tinggi, (c) motivasi berprestasi mahasiswa jurusan Pendidikan Luar Sekolah memperoleh skor rata-rata 180 (3,60) dengan kategori tinggi, (d) motivasi berprestasi mahasiswa jurusan Pendidikan Guru Sekolah Dasar memperoleh skor rata-rata 172 (3,45) dengan kategori tinggi, dan (e) motivasi berprestasi mahasiswa jurusan Pendidikan Guru Pendidikan Anak Usia Dini memperoleh skor rata-rata 172 (3,45) dengan kategori tinggi. Secara keseluruhan skor rata-rata motivasi berprestasi mahasiswa Fakultas Ilmu Pendidikan Universitas Negeri Gorontalo di masa pandemi covid-19 adalah 178 (3,58) dengan kategori tinggi.</p>
Government Supervision In Overcoming Problems Drinking Tuak At The Gunung Meriah Aceh
Authors: Khairuddin Khairuddin 
Published: September 2021

<div class="translate-tooltip-mtz hidden"><div class="header"><div class="header-controls"><em>The people of Gunung Meriah still find many addictions to drinks that can be intoxicating, such as drinking tuak. Therefore, this study aims to find out how the supervision of the government and the community in minimizing wine drinkers and sellers in Gunung Meriah District and Islamic views on the law of drinking tuak, as well as how to sanction those who drink it. To complete this research, the writer uses qualitative research. The techniques used in data collection are observation and in-depth interviews with informants. The result of the research shows that some of the people of Gunung Meriah like to drink tuak, both from officials and ordinary people. 25% of Mount Meriah people are addicted to this tuak drink, it is drunk on certain occasions such as parties or other days. The government does not pay much attention to the problem of tuak drinks, which can be seen from the lack of cases of drinkers and sellers of wine being appointed and given appropriate punishments, only a few people have reached the stage of punishment. Likewise, the community does not interfere too much in dealing with the problem of tuak drinkers and sellers, even though this problem is very serious. Drinking tuak, in the perspective of Islamic law, is a drink that is prohibited because it is intoxicating.</em></div></div><div class="controls"> </div></div>
Pengaruh Digital Leadership dan Digital Collaboration terhadap Digital Skill Semasa COVID-19
Authors: Saputra Nopriadi , Nugroho Riant 
Published: September 2021

<p>Ketidaksetaraan dalam hal <em>digital skill</em> menjadi tantangan tersendiri yang dihadapi organisasi baik perusahaan maupun pemerintahan untuk menjamin produktivitas dan efektivitas dalam <em>work from home</em> semasa Covid-19. Pengembangan <em>digital skill</em> menjadi faktor penting yang coba dibahas pada artikel ini. Apakah <em>digital skill</em> dari pegawai yang melakukan WFH itu lebih dipengaruhi oleh <em>digital leadership</em> dari supervisornya ataukah oleh <em>digital collaboration</em> yang mereka lakukan dalam tim kerja? Riset empiris yang bersifat <em>cross sectional</em> dan melibatkan 824 pekerja kantoran 32 propinsi di Indonesia sebagai responden. Pengumpulan data mengunakan <em>online-questionnaire</em> dengan pendekatan <em>convenience</em> dan <em>snowballing</em> sebagai <em>sampling method</em>. Data yang diperoleh dianalisis menggunakan <em>structural equation modelling</em> yang berbasis <em>partial least square</em> dalam format <em>first order constructs</em>. Hasil pengujian hipotesis secara statistik menjelaskan bahwa <em>digital skill</em> dipengaruhi secara signifikan oleh <em>digital collaboration</em> dan <em>digital collaboration</em> dipengaruhi oleh <em>digital leadership</em>. <em>Digital leadership</em> berpengaruh tidak langsung terhadap <em>digital skill</em>. Kepemimpinan supervisor selama melewati masa COVID-19 sebaiknya lebih diarahkan untuk mendorong berkembanganya <em>digital collaboration</em> sehingga melalui hal tersebut berkembanglah <em>digital skill</em>.</p>
Aligning Standards Communities: Sustainable Darwin Core MIxS Interoperability
Authors: Meyer Raïssa , Buttigieg Pier , Wieczorek John , Jeppesen Thomas , Duncan William , Gan Yi-Ming , Sweetlove Maxime , Suominen Saara , Sustainable Darwin Core MIxS Interoperability Task Group 
Published: September 2021

Biodiversity is increasingly being assessed using omic technologies (e.g. metagenomics or metatranscriptomics); however, the metadata generated by omic investigations is not fully harmonised with that of the broader biodiversity community.
There are two major communities developing metadata standards specifications relevant to omic biodiversity data: TDWG, through its Darwin Core (DwC) standard, and the Genomic Standard Consortium (GSC), through its Minimum Information about any (x) Sequence (MIxS) checklists. To prevent these specifications leading to silos between the communities using them (e.g. INSDC: an internationally mandated database collaboration for nucleotide sequencing data [from health, biodiversity, microbiology, etc.] using the MIxS checklists; OBIS and GBIF: global biodiversity data networks using the DwC standard), there is a need to harmonise them at the level of the standards organisations themselves.
To this end, we have brought together representatives from these standardisation bodies, along with representatives from established biodiversity data infrastructures, domain experts, data generators, and publishers to develop sustainable interoperability between the two specifications. Together, we have:

generated a semantic mapping between the terminology used in each specification, and syntactic mapping of their associated values following the Simple Standard for Sharing Ontology Mappings (SSSOM), and

created an example MIxS-DwC extension showing the incorporation of unmapped MIxS terms into a DwC-Archive.

generated a semantic mapping between the terminology used in each specification, and syntactic mapping of their associated values following the Simple Standard for Sharing Ontology Mappings (SSSOM), and
created an example MIxS-DwC extension showing the incorporation of unmapped MIxS terms into a DwC-Archive.
To sustain these mechanisms of interoperability, we have proposed a Memorandum of Understanding between the GSC and TDWG. During our work, we also noted a number of key challenges that currently preclude interoperation between these two specifications.
In this talk, we will outline the major steps we took to get here, as well as the future activities we recommend based on our outputs.
Evaluation of a Patient-reported Frailty Tool in Women With Systemic Lupus Erythematosus
Authors: Lieber Sarah B. , Nahid Musarrat , Paget Stephen , Berman Jessica R. , Barbhaiya Medha , Sammaritano Lisa R. , Kirou Kyriakos , Carrino John A. , Rajan Mangala , Sheira Dina , Mandl Lisa A. 
Published: September 2021

ObjectiveFrailty is associated with mortality in systemic lupus erythematosus (SLE), but how best to measure frailty is unclear. We aimed to compare 2 frailty metrics, the self-reported Fatigue, Resistance, Ambulation, Illnesses, and Loss of weight (FRAIL) scale (FS) and the Fried phenotype (FP), in SLE to evaluate differences between frail and nonfrail women and whether frailty is associated with self-reported disability.MethodsAdult women aged < 70 years with validated SLE and mild/moderate disease enrolled in this cross-sectional study between August 2018 and October 2019. Correlation and agreement between the FS and the FP were determined. Differences in sociodemographic and disease characteristics, patient-reported outcome measures (PROMs), and biomarkers between frail and nonfrail participants were evaluated, as well as the association of frailty with Valued Life Activities disability.ResultsOf 67 participants, 27% and 18% were frail according to the FS and the FP, respectively. Correlation (r= 0.51;P< 0.0001) and agreement (κ = 0.46;P= 0.0004) between the FS and the FP were significant. Frail women had greater disease damage, high-sensitivity C-reactive protein, and interleukin 6, and worse PROMs according to both frailty definitions. Both frailty measures were associated with self-reported disability after adjustment for age, comorbidity, and disease activity and damage; this relationship was attenuated for the FP.ConclusionFrailty prevalence was high in this cohort of women with SLE using both frailty definitions, suggesting that frailty may be accelerated in women with SLE, particularly when based exclusively on self-report. Frailty remained associated with self-reported disability in adjusted analyses. The FS may be an informative point-of-care tool to identify frail women with SLE.
What Represents Treatment Efficacy in Long-term Studies of Gout Flare Prevention? An Interview Study of People With Gout
Authors: Holyer Jeremy , Garcia-Guillen Andrea , Taylor William J. , Gaffo Angelo L. , Gott Merryn , Slark Julia , Horne Anne , Su Isabel , Dalbeth Nicola , Stewart Sarah 
Published: September 2021

ObjectiveThe patient experience of gout flares is multidimensional, with several contributing factors including pain intensity, duration, and frequency. There is currently no consistent method for reporting gout flare burden in long-term studies. This study aimed to determine which factors contribute to patient perceptions of treatment efficacy in long-term studies of gout flare prevention.MethodsThis study involved face-to-face interviews with people with gout using visual representations of gout flare patterns. Participants were shown different flare scenarios over a hypothetical 6-month treatment period that portrayed varying flare frequency, pain intensity, and flare duration. The participants were asked to indicate and discuss which scenario they believed was most indicative of successful treatment over time. Quantitative data relating to the proportion of participants selecting each scenario were reported using descriptive statistics. A qualitative descriptive approach was used to code and categorize the data from the interview transcripts.ResultsTwenty-two people with gout participated in the semistructured interviews. All 3 factors of pain intensity, flare duration, and flare frequency influenced participants’ perception of treatment efficacy. However, a shorter flare duration was the most common indicator of successful treatment, with half of participants (n = 11, 50%) selecting the scenario with a shorter flare duration over those with less painful flares.ConclusionFlare duration, flare frequency, and pain severity are all taken into account by patients with gout when considering treatment efficacy over time. Long-term studies of gout should ideally capture all these factors to better represent patients’ experience of treatment success.
Le silence du deuil
Authors: Sellier-Mesnard Emile 
Published: September 2021

Les vivants, la mort incarne-t-elle une rupture dans la trame de l’existence, ou, au contraire, permet-elle de renouer avec la vie ? Le deuil serait-il donc un repli protecteur ou l’ouverture la plus totale face au silence auquel il nous confronte ? Dès lors, le deuil se manifesterait tantôt comme un isolement du moi combattant la perte, tantôt comme une solitude traduisant l’état d’adhésion le plus profond de soi à la réalité, c’est-à-dire au silence qui nous entoure.
La désignation paternelle au prisme de la traduction : L’homme qui crachait dans ses mains
Authors: Mascarou Alain 
Published: September 2021

L’auteur s’interroge sur « la désignation paternelle » à travers le paradigme de la traduction/trahison. Il relit un de ses essais qui reconstruit l’évolution d’un rapport conflictuel père-fils à travers la traduction, expérience d’autant plus complexe pour l’auteur qu’envers celui qu’il traduit, Bilge Karasu, il se sent dans la posture du disciple et du traître. La réactivation de la langue du père, l’occitan, par la langue à traduire, le turc, interfère sur la configuration père-fils au point de l’ouvrir à l’expérience de l’étranger. Les circonstances de la mort du père, son implication dans le premier essai du fils, ont permis le départ de celui-ci. Celles de la rencontre de la langue étrangère l’ont ramené à la langue du père qui intervient en tant qu’intermédiaire entre langue source et langue cible. Le père guide l’apprentissage de l’écriture de soi et de l’autre en révélant la créativité de cette autre langue à traduire, le silence, dans lequel s’enfermait son père à lui.
Un salariat sans droit ?
Authors: Delpierre Alizée 
Published: September 2021

Longtemps exclu du droit du travail, activité peu valorisée et qui engage des populations souvent vulnérables sur le marché du travail, le travail domestique effectué au domicile d’autrui a généralement été décrit comme un travail aux marges du salariat et sujet à l’exploitation. Pourtant, depuis plusieurs décennies, à travers le monde, des cadres législatifs internationaux et nationaux ont été définis pour réguler la domesticité et en protéger la main-d’œuvre. Comment s’expriment-ils dans les maisons où travaillent les employé·es domestiques ? À partir du cas de la France, dont le secteur des services à la personne s’est structuré autour de conventions collectives et d’institutions qui contribuent à formaliser la domesticité, cet article interroge la place du droit dans la construction des rapports de travail entre employeur·es et employé·es. Il s’appuie sur un terrain de recherche conduit auprès de personnes très fortuné·es ayant recours à du personnel de maison à temps plein. L’article montre que, dans cette forme de domesticité, employeur·es et employé·es s’arrangent avec le droit pour établir elles et eux-mêmes les rapports de travail : le droit n’est pas absent de leurs relations, mais ses usages sont à leur entière discrétion, laissant une place réduite aux cadres légaux du travail et à sa régulation extérieure.