bluuebunny/crossref_metadata_2025_split huggingface dataset:
MAMPUKAH BADAN USAHA MILIK DESA MENERAPKAN KEADILAN PROSEDURAL?
Authors: Patiran Marryella Violetha , Utami Intiyas 
Published: January 2021

Abstract- The objective of this research to explore the ability of Village-owned enterprise in realizing procedural justice. Village-Owned Enterprises should be able to provide justice for its members, but whether they are able to provide procedural justice to stakeholders, namely administrators and village communities. Research on Village-Owned Enterprises is mostly carried out in terms of governance in general, whereas specifically procedural justice has the potential to be investigated as part of governance implementation. This research was conducted with a qualitative method that traced the facts of procedural justice in the Karya Lestari Manunggal Village Company in Boyolali District. Data in the form of interviews with resource persons, namely the management of the Village Owned Enterprises and community representatives. The results of this study indicate that procedural justice cannot yet be fully realized in the Kalem Village-Owned Enterprises due to limited human resources. Conditions of procedural justice that can be realized in terms of the delivery of information in the Village Development Planning Consultation have been carried out. Procedural justice in village-owned enterprises still needs to be optimized by increasing the capacity of human resources. The Office of Community Empowerment in Boyolali District can provide more intensive training to improve human resources.

Keywords: Village-Owned Enterprises, Procedural Justice
KINERJA SISTEM INFORMASI AKUNTANSI DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA (STUDI PADA PERUSAHAAN RITEL WILAYAH TANGERANG, TANGERANG SELATAN, JAKARTA, DAN BOGOR)
Authors: Osesoga Maria Stefani 
Published: January 2021

The purpose of this research is to obtain empirical evidence about the influence of user participation, accounting information system’s user training education program, top management support, system development formalization, and information technology sophistication towards the performance of accounting information system. The object in this research is retail company in the Tangerang, Tangerang Selatan, Jakarta, and Bogor which use accounting information system. Data used in this research was primary data from questionnaires. There were 153 respondents consists of employees at retail company that already use accounting information system. Data analysis techniques in this study using multiple linear regression. The results of this research are: (1) user participation had significant and positive affect toward the performance of accounting information system, (2) accounting information system’s user training education program had no positive affect toward the performance of accounting information system, (3) top management support had significant and positive affect toward the performance of accounting information system, (4) system development formalization had no positive affect toward the performance of accounting information system, and (5) information technology sophistication had no positive affect toward the performance of accounting information system.

Keywords: Accounting Information System’s User Training Education Program, Information Technology Sophistication, System Development Formalization, Top Management Support, User Participation.
VALUASI BISNIS BARU DAN OPTIMAL CAPITAL PERUSAHAAN JASA INDUSTRI (MAKLON) BAGI UMKM KERIPIK KEMASAN. (STUDI KASUS: PT KRISPINDO)
Authors: Dewi Helena 
Published: January 2021

The increase of MSMEs in the food and beverage industry recently experiencing significant growth, especially during the Covid-19 pandemic. According to statistical data released by the Badan Pusat Statistik (BPS) in November 2020, the food industry dominated Micro and Small businesses in 2019 for 36.23%. The increasing number of MSME businesses in this sector becomes an opportunity for the processing services industry (contract manufacturer) to help MSMEs with all limitations. This study conducted a case study on PT. Krispindo as a company engaged in processing services (contract manufacturer) in the snack sector. This research aims to assess (valuation) new business proposed by PT. Krispindo in terms of optimal use of debt and equity for the company and also investment returns that can be given to investors. In addition, this research also aims to assist the company in making decisions for the following period project, decision to continue or discontinue the business. This study used optimal Cost of Capital (WACC) and Debt-to-Equity Ratio (DER) in setting optimal business capital. To measure investment return expectations for investors, the study used the company's Net Present Value (NPV), Free Cash Flow to Firm (FCFF) and Internal Rate of Return (IRR) approaches. To find out whether or not the business is further, this study uses Terminal Value Asset (TVA) and On Going Concern Value from the business obtained when the project ending. The results prove using debt in capital has more benefit for the company and the business can continue after the projection period ends.

Keywords: New Business Valuation (NPV), Debt-to-equity ratio (DER), Average Cost of Capital (WACC), Free Cash Flow to Firm (FCFF), Internal Rate of Return (IRR), Terminal Value Asset (TVA) and On Going Concern Value
STUDI PENDAHULUAN TENTANG PERSEPSI PETANI TERHADAP MANFAAT RANCANGAN EKOSISTEM BERBASIS PENCATATAN AKTIVITAS & TRANSAKSI DIGITAL, DALAM MEMBERIKAN PELUANG PENINGKATAN PENDAPATAN PETANI. (STUDI KASUS PADA PETANI PEPAYA DI YOGYAKARTA)
Authors: Prihanto Dionysius Wim 
Published: January 2021

In oder to increase farmers' income, innovation is needed in agriculture business that focuses on empowering farmers as the main actors. An agricultural ecosystem is needed that puts farmers on par with other stakeholders. So a digital agricultural ecosystem is designed, inspired by SFVCD FAO and the writer’s experience in accompanying farmers from 2015 to 2019. The design of this agricultural digital ecosystem ensures the role of digital technology so that the ecosystem can run openly, fairly and get commitment from all stakeholders in its implementation. The purpose of this preliminary study is to determine the feasibility of designing agricultural digital ecosystems by knowing farmers' perception of the 3 benefits of the design of the agricultural digital ecosystem in providing opportunities to increase farmers' income. The design of this agricultural digital ecosystem ensures the position of farmers on a par with other stakeholders, namely market providers, cultivation ordinance providers, production facilities providers, technology providers, fund providers and ecosystem guarantors. The use of digital technology to ensure that the ecosystem can run openly, fairly and get commitment from all stakeholders in its implementation. This digital ecosystem relies on recording activities and transactions digitally by farmers and other stakeholders in line with the increasing literacy of digital technology among agricultural businesses. This research uses case study approach of papaya farmers in Yogyakarta. The results of this research showed that the stakeholder of papaya farmers in Yogyakarta is only one buyer of harvest or offtaker. As for agriculture practices provider and funding does not involve other parties or made / borne by farmers themselves. The results showed that the benefits of price certainty at the beginning and certainty of procedures and means of production in the design of the digital ecosystem of agriculture are perceived by farmers as an opportunity to increase farmers' income, while the benefits of funding availability is perceived by farmers as a chance of reducing farmers' income. Farmers give input on the need for proof of success in the procedures of cultivation and production advice and make the availability of funds as an option (not mandatory) in the development of the next agricultural digital ecosystem design

Keywords: Digital Agro Ecosystem, Farmers Income, Farmers Empowerment
ANALISIS PENGARUH FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN JASA NONKEUANGAN
Authors: Pasaribu Yuliamos Tirta Wijaya , Kusumawati Synthia Madya , Faliany L. Jade 
Published: January 2021

Abstract– This research aimed at analyzing the effect of fraud pentagon proxied by nine variables, namely financial stability, personal financial needs, external pressure, financial targets, ineffective monitoring, industry characteristics, auditor changes, director changes, and frequent number of CEO’s picture towards fraudulent financial reporting proxied by Beneish M-Score at non-financial service companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The data used were secondary data obtained from annual reports and financial statements of nonfinancial service companies period 2015-2017 with a total of 285 eligible samples. The data analysis methods used were descriptive statistical analysis and logistic regression analysis. The results showed that the variables of financial stability and the nature of the industry generated a significant and positive effect on fraudulent financial reporting. Meanwhile, the variables of personal financial needs, external pressure, financial targets, ineffective monitoring, auditor changes, director changes, and often the CEO's image were not significant to fraudulent financial reporting.
Keywords: Fraud Pentagon, Fradulent Financial Reporting, Beneish M-Score
FAKTOR PENENTU MINAT MENGGUNAKAN TEKNOLOGI NFC SEBAGAI SISTEM PEMBAYARAN (STUDI KASUS PENGGUNA KARTU KREDIT DI INDONESIA DENGAN MENGGUNAKAN PENDEKATAN ACCEPTANCE MODEL)
Authors: Nuraini Syika Putri , Andriani Meta 
Published: January 2021

This study revisits the intention to use NFC payments in the context of credit cards. NFC is a system method that requires someone to make payments using a password without a card. In the background of this research problem, how Indonesian consumer acceptance of NFC system method. This study uses a descriptive research design with data collected through an online survey of sample credit users. Empirical data is then processed using SEM to be requested from the proposed hypothesis. The results of the conclusions of this study are the attitude towards the use of NFC, individual mobility, perceived compatibility, subjective norms have a positive effect on intention to use NFC payment, meanwhile perceived usefulness, perceived security, subjective norms have a positive effect on attitude toward the use of NFC payment, and Perceived ease of use has a positive effect on Perceived Usefulness

Key Words: Credit Card, NFC, Payment System, Intention to Use, Acceptance Model.
RANCANG BANGUN APLIKASI KASIR BERBASIS ANDROID (Studi Kasus: Toko Abah Pancing)
Authors: Nurdiansyah Muhamad 
Published: January 2021

<em>Toko Abah pancing merupakan sebuah toko yang bergerak di bidang penjualan perlengkapan alat-alat pancing di kota Bogor. Saat ini, telah memiliki jumlah barang alat – alat pancing yang banyak, sehingga mendorong pihak Pemilik Toko untuk terus meningkatkan kualitas layanan baik dalam kualitas dan kuantitas. Salah satu permasalahan yang terjadi pada Toko Abah Pancing menyangkut masalah informasi ketersedian stok barang dan informasi harga barang yang masih dilakukan secara manual dengan melihat stok yang tersedia di gudang. Seiring dengan perkembangan teknologi komunikasi mobile, terjadi perubahan sudut pandang masyarakat sehingga masyarakat kini memanfaatkan teknologi komunikasi mobile tidak hanya sebatas alat komunikasi saja, namun juga sebagai alat untuk mencari ragam informasi. Berdasarkan uraian diatas diperlukan sebuah aplikasi android yang dapat membantu menyampaikan informasi harga barang dan stok barang kepada pemilik dan penjaga toko. Pada penelitian ini dilakukan perancangan dan pembangunan aplikasi inventori berbasis android di Toko Abah Pancing. Perancangan dilakukan dengan model Object Oriented Design (OOD) yang mempergunakan tools Unified Modeling Language (UML), implementasi dilakukan dengan pembuatan aplikasi android. Pada aplikasi inventori di Toko Abah Pancing terdapat 3 kategori barang yang di tampilkan yaitu: joran, tas joran, dan rill, dengan Aplikasi Mobile di Toko Abah Pancing bisa di terapkan untuk mendapatkan informasi harga barang di Toko Abah Pancing.</em>
PEMODELAN ENTERPRISE ARCHITECTURE MENGGUNAKAN TOGAF PADA UNIVERSITAS X PALEMBANG
Authors: Lathifah Lathifah , Suaidah Suaidah , F Muhammad Bambang , Anam M Khairul , Suandi Fadli 
Published: January 2021

Dunia pendidikan saat ini memandang penting enterprise architecture dalam mendukung berjalannya system sesuai dengan strategi bisnis. Universitas X melakukan menyelaraskan proses bisnis dengan teknologi informasi menjadi terpusat, universitas x saat ini memiliki sistem informasi yang masih tertampung pada masing-masing fakultas sehingga membutuhkan waktu yang lama serta sumber daya manusia yang banyak untuk dikumpulkan menjadikan satu. Dengan adanya keselarasan sistem informasi tersebut akan mempermudah semua kinerja secara sistematis sesuai dengan proses bisnis secara real time. Proses bisnis pada Universitas x Palembang meliputi organisasi bisnis, data, aplikasi, dan teknologi yang digunakan. Permasalahannya yaitu sistem informasi yang berjalan pada Universitas x saat ini masih sulit terintegrasi satu sama lain. Maka dari itu akan dibuat sebuah model untuk mengintegrasikan seluruh sistem informasi yang berjalan di Universitas X Palembang. TOGAF digunakan untuk menentukan jalannya proses bisnis, data, aplikasi, dan teknologi yang digunakan untuk keselarasan sistem informasi beserta aplikasi yang dibangun. Hasil yang didapat yaitu adanya pemodelan enterprise architecture dari architecture bisnis, architecture data, architecture aplikasi, dan architecture teknologi untuk mendukung jalannya sistem informasi secara lancar. Kesimpulan yang dapat ditarik dari penelitian yaitu perancangan arsitekture enterprise di sistem akademik, arsitektur data dan teknologi yang didapat dalam penelitian ini yang saling terintergrasi dan terhubung. Strategi model bisnis yang dibuat harus dapat memiliki ruang lingkup yang lengkap dan stabil untuk waktu yang panjang.
Analysis of Interest and Scientific Literacy Skills of Senior High School in Learning Physics
Authors: Fadila Dian , Suliyanah Suliyanah , Deta Utama Alan 
Published: January 2021

Scientific literacy is a person's ability to understand science, communicate science, and apply scientific knowledge to solve problems so that they have high attitudes and sensitivity to themselves and their environment in making decisions based on scientific considerations. This study aims to determine the understanding of high school students regarding scientific literacy and to determine the effect of high school students' interest in learning on science literacy learning outcomes. This study involved 201 high school students in Surabaya, Sidoarjo and Gresik. This study uses a mixed-method, namely, by using a quantitative approach and a qualitative approach. Quantitative analysis was perform using regression and correlation tests. The qualitative research obtains from questionnaires and interviews with students. The answers from students categorized into four levels, namely a score of 0 (did not answer the questions), score 1 (responded to questions but not quite right), score 2 (answered correctly) and score 3 (answered correctly) with exact categories). From the research results, it can conclude that students' understanding of scientific literacy is still low. The regression test where the significance value is 0.095> 0.05, which means that there is no influence of students' interest in learning on the results of students' scientific literacy skills, while the correlation test shows that the correlation between students' interests and the effects of scientific literacy skills (r) is 0.118. This indicates that there is a shallow relationship between students 'interest in learning and the consequences of high school students' scientific literacy skills. This research recommended that students can improve their understanding of scientific literacy by getting used to reading scientific literacy before learning begins so that students' interest in reading scientific phenomena increases.
Ethical Challenges With Smartwatch-Based Screening for Atrial Fibrillation: Putting Users at Risk for Marketing Purposes?
Authors: Predel Christopher , Steger Florian 
Published: January 2021

Background:Atrial fibrillation is the most common persistent arrhythmia. It is associated with increased mortality and morbidity such as stroke. The early detection of atrial fibrillation can significantly reduce the risk of stroke through preventive anticoagulation. Smartwatches offer the opportunity to screen for atrial fibrillation in the general population. This paper aims to analyze the ethical challenges associated with screening for atrial fibrillation using smartwatches.Methods:This is an ethical analysis. The methodology is based on the principle-orientated approach of Beauchamp and Childress. The principles of beneficence, non-maleficence, justice, and autonomy have to be guaranteed given the influence of private companies, privacy protection, liability and doctor-patient-relationship. The work is based on a systematic literature research.Results:There is currently no evidence that screening for atrial fibrillation with smartwatches improves the outcome and reduces the number of adverse events. The high number of false-positive results can lead to harm. The principle of non-maleficence is violated. The over-reliance on and the lack of adequate education by smartwatches can worsen the doctor-patient relationship. However, the relationship can also be improved by the proactive participation of the patient, which leads to greater autonomy, compliance and in the end beneficence. Since smartwatches are consumer goods, there is a risk for greater disparities in the poor and rich population. There is also a risk of discrimination against ethnic minorities due to underrepresentation in training data and study cohorts. The principle of justice is violated. The storage of sensitive medical data by private companies also raises many ethical and legal concerns.Conclusion:This analysis has shown that the use of smartwatches to detect atrial fibrillation is currently in an ethical perspective problematic. The lack of evidence and the high number of false-positive results can lead to harm. As smartwatches provide only little information about the possible consequences, informed consent cannot be assumed. Ethical implementation could be archived if doctors provide smartwatches to patients who have been shown to benefit from them. The implementation and education should be managed by the doctor.
Experimental Constraints on Homogenization of Plagioclase-Hosted Melt Inclusions From Plagioclase Ultraphyric Basalts
Authors: Lewis Kristen R. , Ustunisik Gokce K. , Nielsen Roger L. 
Published: January 2021

Study of melt inclusions (MIs) is a commonly applied method for defining the composition of magmas present at depth prior to mixing, fractionation, and degassing. Our ability to use data from MIs is complicated by post-entrapment processes (PEP) that can modify their composition during transport and eruption. Many of the PEP can be reversed by heating the MIs to temperatures near those at which the MI and its host were formed. However, the process of reversing PEP by homogenization may introduce changes in MI compositions, making interpretation difficult. We present a series of low and high pressure homogenization experiments on plagioclase-hosted MIs from Plagioclase Ultraphyric Basalts (PUBs) designed to develop a methodology for recovering the composition at the time of entrapment of plagioclase-hosted MIs. These experiments included low pressure (1 bar) homogenization experiments conducted as a time series for 30 min, 4 h, 1 day, 4 days, and 8 days), and at 7.5 kbar for 2 and 4 days. The 7.5 kbar pressure used for the high pressure experiments was based on the CO2-based entrapment pressures determined from MI from this sample. Experiments run at low pressure and run times of 4 and 8 days exhibited compositional drift, most notably in the form of increasing MgO in MIs. This drift was not observed at 7.5 kbars or for the shorter run time 1 atm experiments. These results are consistent with a model where drift in composition with time is caused by crystal relaxation driven by the high internal pressure within the MI (the pressure at which the MI formed), together with the lower confining pressure during homogenization (1 bar). Therefore, MI homogenization will produce the least amount of drift if runs are made for short time periods (∼30 min) or at the pressure of entrapment.
The Effect of Crystal Mismatch on the Thermoelectric Performance Enhancement of Nano Cu2Se
Authors: Demirci Yunus , Yusuf Aminu , Hamawandi Bejan , Toprak Muhammet S. , Ballikaya Sedat 
Published: January 2021

In the past decades, Cu2−xSe compounds have attracted great attention due to the inclusion of non-toxic and abundant elements, besides having a promising thermoelectric (TE) performance. In this work, we investigated the effect of a crystal mismatch of a nanoinclusion phase on the TE properties of Cu2−xSe. Nano-Cu2Se was synthesized using microwave assisted thermolysis, while the p-type skutterudite, Fe3.25Co0.75Sb12 (FeCoSb), compound was synthesized using a chemical alloying route. Nano-Cu2Se, and (nano-Cu2Se)1−x(nano-FeCoSb)x composites, where x = 0.05 and 0.1, were prepared via mechanical alloying followed by Spark Plasma Sintering process. Structural properties were evaluated by PXRD and SEM analysis, while the high temperature transport properties were examined via electrical conductivity, Seebeck coefficient, and thermal conductivity measurements in the temperature range of 300–800 K. Powder X-ray diffraction (PXRD) confirmed a single phase of nano Cu2Se, while the samples with FeCoSb inclusion consist of two phases as Cu2Se and CoSb3. SEM micrographs of all samples show that Cu2Se has randomly oriented grains with different sizes. Cu2Se samples with a FeCoSb inclusion show a rather different structure. In these samples, a rod-shaped FeCoSb phase, with a size varying between 20 and 100 nm, showed an inhomogeneous distribution in the structure and stacked between the Cu2Se layers. Transport data indicate that crystal mismatch between Cu2Se and FeCoSb has a strong effect on the TE transport properties. Electrical conductivity decreases but Seebeck coefficient enhances with nano FeCoSb inclusion. Total thermal conductivity was suppressed by 30% and ZT value enhanced by 15% with 5% nano FeCoSb inclusion at 750 K, likely due to a decrease in the electronic contribution of the thermal conductivity. Structural and transport data show that small amount of nanoinclusion of FeCoSb has a beneficial effect on the TE performance of nano Cu2Se at temperatures below 800 K.