bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pendapatan Premi, Rasio Hasil Investasi, Laba, Klaim dan Risk Based Capital Perusahaan Asuransi Kerugian di Indonesia
Authors: Alamsyah Richard , Wiratno Adi 
Published: March 2021

ABSTRACT
Research in the insurance industry has not been widely studied. This study aims to premium income, investment claims ratio and stock-based risk to risk-based capital of insurance companies. This study uses empirical data derived from financial statements with a sample of 14 companies for the period 2011-2015, using purposive sampling. The method of analysis used is multiple regression. Based on the test results, the ratio of Risk and Capital Risk Risk (RBC). However, profitability and premium income do not affect Risk Based Capital (RBC) variable. Future research using a sample of insurance companies can test other financial aspects in order to obtain empirical evidence related to determinants of financial performance for the insurance services industry.
ABSTRAK
Riset di bidang industri asuransi belum banyak dikaji. Penelitian ini bertujuan untuk pendapatan premi, rasio klaim investasi dan risiko berbasis saham terhadap risk based capital perusahaan asuransi. Penelitian ini menggunakan data empiris yang berasal dari laporan keuangan dengan sampel 14 perusahaan untuk periode 2011-2015, dengan menggunakan purposive sampling. Metode analisis yang digunakan adalah regresi berganda. Berdasarkan hasil pengujian, rasio Risk and Capital Risk Risk (RBC). Namun, profitabilitas dan pendapatan premi tidak mempengaruhi variabel Risk Based Capital (RBC). Penelitian mendatang dengan menggunakan sampel perusahaan asuransi dapat menguji aspek-aspek keuangan lain agar dapat diperoleh bukti empiris terkait faktor-faktor penentu kinerja keuangan untuk industri jasa asuransi.
JEL Classification: G32, G22
Independensi, Kompetensi, Pengalaman, Gender dan Kualitas Hasil Reviu Auditor Badan Pemeriksa Keuangan di Indonesia
Authors: Adriani Sucipto Tum , Ahmar Nurmala 
Published: March 2021

ABSTRACT
This study aims to provide empirical evidence and analyze independence, competence, work experience and gender on the quality of LHP study results. The population of this study is a reviewer in the Main Inspectorate of BPK and staff outside the main Inspectorate unit that has revised LHP. The sample in this study was 56 reviewer. The data in this study is the primary data obtained from the answers of questionnaires given to the respondents. Hypothesis testing is done by using multiple regression which has previously tested the validity, reliability and test of classical principle. Test results show achievement and results. Further research can test based on gender groups to find out evidence of experience as a determinant of the quality of the results of the study. This is done with consideration based on the samples tested, where the number of male and female smoothes is not much different, the experience is not proven by the review results.
ABSTRAK
Penelitian ini bertujuan untuk memberikan bukti empiris dan menganalisis pengaruh independensi, kompetensi, pengalaman kerja dan gender terhadap kualitas hasil reviu LHP. Populasi penelitian ini adalah pereviu di lingkungan Inspektorat Utama BPK dan pegawai di luar unit Inspektorat Utama yangpernah melakukan reviu atas LHP. Sampel dalam penelitian ini sebanyak 56 auditor pereviu. Data dalam penelitian ini adalah data primer yang diperoleh dari jawaban kuesioner yang diberikan kepada responden. Pengujian hipotesis dilakukan menggunakan regresi berganda yang sebelumnya telah diuji validitas, reliabilitas dan uji asumsi klasik. Hasil pengujian menunjukkan independensi dan kompetensi mempengaruhi kualitas hasil reviu, namun pengalaman dan gender tidak berpengaruh terhadap kualitas hasil reviu. Penelitian mendatang dapat melakukan pengujian berdasarkan kelompok gender agar diketahui bukti pengaruh pengalaman sebagai determinan kualitas hasil reviu. Hal ini dilakukan dengan pertimbangan berdasarkan sampel yang diuji, dimana jumlah smapel pria dan wanita tidak jauh berbeda, pengalaman tidak terbukti mempengaruhi hasil reviu.
JEL Classification: H83, G28
Determinan Penghindaran Pajak Dengan Corporate Social Responsibility Sebagai Variabel Moderasi
Authors: Erie Dharmawan Purwoko , Djaddang Syahril , Darmansyah Darmansyah 
Published: March 2021

ABSTRACT
This study aimed to analyze the influence of transfer pricing, thin capitalization, dan tax haven utilization against tax avoidance. This sudy also uses corporate social responsibility as a moderating variable. This study uses secondary data from manufacturing listed company during period of 2014-2016. Samples taken by using purposive sampling method and obtain 189 sampel consist of 63 companies during three years period. The method of testing the data used in this study is panel data regression analysis and descriptive statistics. The result showed that the transfer pricing has significant effect on tax avoidance, while thin capitalization dan tax haven utilization has no significant effect on tax avoidance. Corporate social responsibility has significant influence as moderating between transfer pricing and tax avoidance, but corporate social responsibility has no significant influence as moderating between thin capitalization dan tax haven utilization and tax avoidance.
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing, thin capitalization, dan tax haven utilization terhadap penghindaran pajak. Peneltian ini juga menggunakan variabel corporate social responsibility sebagai variabel yang memoderasi pengaruh transfer pricing, thin capitalization, dan tax haven utilization terhadap penghindaran pajak. Studi ini menggunakan data sekunder dari perusahaan manufaktur yang terdaftar di bursa efek indonesia. Pengambilan sampel dilakukan dengan metode purposive samping. Sampel yang diperoleh sebanyak 189 sampel, terdiri dari 63 perusahaan manufaktur selama periode tiga tahun yaitu 2014 – 2016. Metode analisis yang digunakan dalam mengolah data menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa transfer pricing berpengaruh signifikan terhadap penghindaran pajak, sementara thin capitalization dan tax haven utilization tidak berpengaruh signifikan terhadap penghindaran pajak. Corporate social responsibility dapat memoderasi pengaruh transfer pricing terhadap penghindaran pajak, namun corporate social responsibility tidak dapat memoderasi pengaruh thin capitalization dan tax haven utilization terhadap penghindaran pajak.
JEL Classification: MH14, H26, H32
Pengaruh Perbedaan Laba Akuntansi dan Laba Fiskal Terhadap Pertumbuhan Laba
Authors: Rahmawaty Rahmawaty 
Published: March 2021

ABSTRACT
This study aims to obtain empirical results about the effect of books tax differences to profit growth. Independent variables in this study include permanent differences and temporary differences. The control variables used are return on assets (ROA), size and operating cash flow (OCF). While the dependent variable is profit growth. This study uses secondary data obtained from IDX website. Sample company is a manufacturing listed on the Indonesia Stock Exchange with the research period of 2012-2016. The data were collected by purposive sampling method with 369 samples. This research uses multiple linear regression for data analysis and hypothesis testing. The result showed that permanent differences negatively affect the profit growth and temporary differences did not affect the profit growth. For control variable proven to give role in regression analysis with result of adjusted R square higher than without using control variable.
ABSTRAK
Penelitian ini bertujuan untuk memperoleh hasil empiris tentang pengaruh perbedaan laba akuntansi dan laba fiskal yang tercermin didalam beda permanen dan beda temporer terhadap pertumbuhan laba. Variable independen dalam penelitian ini antara lain beda permanen dan beda temporer. Variable kontrol yang digunakan adalah return on asset (ROA), size/ukuran dan operating cash flow (OCF). Sedangkan variable dependennya adalah pertumbuhan laba.Penelitian ini menggunakan data sekunder yang diperoleh dari website IDX. Sample perusahaannya adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2012-2016. Data dikumpulkan dengan metode purposive sampling dengan sample sebanyak 369 perusahaan. Penelitian ini menggunakan regresi linear berganda untuk analisis data dan pengujian hipotesis.Hasil penelitian menunjukan bahwa beda permanen berpengaruh terhadap pertumbuhan laba dan beda temporer tidak berpengaruh terhadap pertumbuhan laba. Untuk variable kontrol terbukti memberikan peranan dalam analisis regresi dengan hasil adjusted R square yang lebih tinggi dibandingkan tanpa menggunakan variable kontrol.
JEL Classification: H25, M41
p-SiGe nanosheet line tunnel field-effect transistors with ample exploitation of ferroelectric
Authors: Thoti Narasimhulu , Li Yiming 
Published: March 2021

Abstract
This work illustrates the ample exploitation of ferroelectric through metal-ferroelectric options for nanosheet line tunnel field-effect transistor (NLTFET), for the first time. Here, SiGe and ferroelectric (HZO) are successfully employed to demonstrate the high performance p-NLTFET through simulations. Owing to this, the on-state current (I
on = 122.3 μA μm−1) is enormously improved through the reduction of gate-oxide thickness even at low gate bias. In addition, the steep subthreshold swing is effectively minimized to 25.96 mV dec−1 by controlling the off-state current, gate-leakage and trap-assisted-tunneling. Overall, a 2-order boost on the I
on is achieved, compared with planar ferroelectric TFETs.
Perancangan User Experience Aplikasi Pengajuan E-KTP menggunakan Metode UCD pada Kelurahan Tanah Baru
Authors: Ramadhan Sarfina Luthfiyah 
Published: March 2021

KTP elektronik adalah dokumen publik yang memiliki sistem pengamanan atau pengendalian dalam hal pengelolaan dan teknologi informasi berbasis data nasional. Di era digital ini, Kantor Kelurahan Tanah Baru masih melakukan pelayanan pembuatan KTP secara manual. Hal tersebut dinilai kurang efisien karena pemohon harus mengantre dan menunggu lama sampai proses pembuatan KTP selesai. Kurangnya tenaga pekerja membuat proses pembuatan KTP memakan waktu yang cukup lama. Hasil dari penelitian ini adalah menerapkan metode user centered design pada sistem aplikasi pembuatan KTP Elektronik. Keuntungan dari metode UCD adalah untuk membangun sebuah sistem aplikasi pengajuan pembuatan E-KTP dengan tingkat efisiensi yang tinggi dan mudah digunakan karena pada prosesnya metode UCD melibatkan pengguna dalam keseluruhan proses perancangan.
Kata kunci— Sistem Informasi, User Experience, User Centered Design.
ANALISIS KINERJA APARATUR PELAYANAN PUBLIK DALAM PENGURUSAN DAN PENERBITAN IZIN MENDIRIKAN BANGUNAN PADA DPMPTSP KABUPATEN BULUKUMBA
Authors: Subarling Subarling , Pananrangi Andi Rasyid , Bahri Syamsul 
Published: March 2021

Penelitian ini bertujuan untuk menganalisis dan menginterpertasi peningkatan mutu pelayanan perizinan khususnya pemberian izin mendirikan bangunan di Kab.Bulukumba. Penelitian ini bersifat deskriptif dengan menggunakan pendekatan kualitatif dimana data diperoleh dari sejumlah informan baik pemberi layanan (Petugas) maupun penerima layanan (Masyarakat). Hasil penelitian mengenai kinerja aparatur pelayanan yang diterapkan pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Bulukumba menunjukkan kinerja aparatur pelayanan Aparatur Pelayanan Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Bulukumba terkait sikap dan perilaku dalam memberikan pelayanan kepada masyarakat di Kabupaten Bulukumba atas pengurusan dan penerbitan Izin Mendirikan Bangunan Pelaksananaannya telah baik namum belum sempurna dan perlu di tingkatkan lagi.
Study aims to analyze and interpret the improvement of the quality of licensing services, especially granting building permits in the Regency of Bulukumba. This research is descriptive using a qualitative approach in which data is obtained from a number of informants, both service providers (officers) and service recipients (community). The results of the research regarding the performance of the public service apparatus applied at the Investment and One-Stop Integrated Services Office of Bulukumba Regency shows that the performance of the public service apparatus of the Investment and One-Stop Integrated Services Office of Bulukumba Regency related to attitudes and behavior in providing services to the community in Bulukumba Regency for the management and issuance of Building Permits for the implementation has been good but not yet perfect and needs to be improved.
ANALISIS PELAKSANAAN PENGEMBANGAN SUMBER DAYA MANUSIA PADA KANTOR DINAS KEPARIWISATAAN KABUPATEN KEPULAUAN SELAYAR
Authors: Handayani Arini , Hamka Husain , Maldun Syamsuddin 
Published: March 2021

Penelitian ini bertujuan untuk menganalisis pengaruh pendidikan dan latihan terhadap pengembangan SDM pada Dinas Kepariwisataan Kabupaten Kepulauan Selayar dan motivasi kerja terhadap pengembangan SDM pada Dinas Kepariwisataan Kabupaten Kepulauan Selayar. Jenis penelitian ini adalah kuantitatif deskriptif, populasi dan sampel dalam penelitian berjumlah 50 pegawai. Penentuan sampel menggunakan teori slavin, penelitian ini dianalisis melalui Analisis regresi Linear berganda dengan bantuan software SPSS 23. Hasil penelitian menunjukkan bahwa pendidikan dan latihan berpengaruh positif dan signifikan pengembangan SDM pada Dinas Kepariwisataan Kabupaten Kepulauan Selayar. Lingkungan kerja berpengaruh positif terhadap pengembangan SDM pada Dinas Kepariwisataan Kabupaten Kepulauan Selayar.
This study aims to education and training have a positive effect on the development of human resources at the Selayar Islands District Tourism Office and work motivation have a positive effect on the development of HR in the Selayar Islands District Tourism Office. This type of research is descriptive quantitative, and the population and the sample in the study counted for 50 employees. Determination of the sample using the slavin theory and this study was analyzed through multiple linear regression analysis with the help of SPSS 23 software. The results showed that education and training had a positive and significant effect on HR development in the Selayar Islands District Tourism Office and work environment had a positive and significant effect on HR development in the Selayar Islands District Tourism Office.
KOMUNIKASI APARATUR DESA TERHADAP PENINGKATAN PELAYANAN PUBLIK DESA SE-KECAMATAN TELLULIMPOE DI KABUPATEN BONE
Authors: Taufiq Taufiq , Maldun Syamsuddin , Nurkaidah Nurkaidah 
Published: March 2021

Komunikasi aparatur desa terhadap peningkatan pelayanan publik di desa merupakan faktor penentu pencapaian kualitas pelayanan dasar di desa. Tujuan penelitian ini adalah untuk menganalisis syarat komunikasi terhadap pelayanan publik di desa se-Kecamatan Tellulimpoe dan implementasi fungsi komunikasi terhadap pelayanan publik di desa se-Kecamatan Tellulimpoe. Untuk mewujudkan kinerja pemerintah desa yang maksimal dalam meningkatkan pelayanan public, maka penting mendapat dukungan dari sumber daya aparatur yang memiliki kemampuan baik secara kualitas maupun kuantitas, serta adanya ketersediaan sarana dan prasarana dan fasilitas pelayanan yang memadai. Selain itu, kondisi kantor yang belum representatif, menyebabkan kualitas pelayanan belum optimal. Faktor komunikasi juga sangat mempengaruhi efektifitas pelayanan publik oleh aparatur desa dalam menjalankan tugasnya sehingga menyebabkan tidak berjalannya layanan publik secara optimal. Hasil penelitian menunjukan bahwa pelayanan publik dalam pengelolaan administrasi di Desa se-Kecamatan Tellulimpoea belum optimal. Pelayann publik yang tidak optimal di desa se-Kecamatan Tellulimpoea disebabkan oleh tidak diterapkannya SOP (Layanan Operasional Standar) yang telah ditetapkan.
The communication of village officiers to improve public services in a village is a determining factor in achieving the quality of basic services in the village. The aim of this study was to analyze the requirements of communication for public services in villages in Tellulimpoe District and the implementation of the communication function for public services in villages throughout Tellulimpoe District. To achieve the maximum performance of the village government in improving public services, it is important to get support from apparatus that have the ability both in quality and quantity, as well as the availability of facilities and infrastructures as wel as adequate service facilities. In addition, the office conditions are not yet representative, causing the service quality yet not optimal. The communication factor also greatly affects the effectiveness of public services by village officials in carrying out their duties, causing public services not to run optimally. The results showed that public services in administrative management in the villages of Tellulimpoea District were not optimal. Public service that is not optimal in the villages of Tellulimpoea District is caused by not implementing the SOP (Standard Operational Service) that has been set.
Exile and longing in the poetry of the Alaa Al- Din al-mathidi: (The Mirrors of BAlques Eyes and An Ash Cloud as Examples)
Authors: Al –Janab Dr.Ayad  Salim Ibrahim  Nemal , Abdul –Karrem   Abdul –Karrem DR.Abdul  Kareem  Fadil 
Published: March 2021

Exile is a reflection of a cultural crisis and the artist s exile in any country is an echo of this crisis Exile therefore is inclusive of all the aspects of life in a stage of social imbalance. Although a wide-range of studies were written on this issue of exile non was written on this issue in the poetry of the late poet Dr. Alaa Al- Din Al-Mathidi as a creative phenomena . A study of this issue here might possibly explain this phenomena of exit and longing in art and the way they work. This study is important as an investigation of exile and longing in the poetry of Al-Mathidi in all its aspects and circles. These two issues glow in almost all his poems. So this study investigates these poems thematically and aesthetically.
Questions following the method of incentive to acquire a rhetorical styles fifth grade students at secondary
Authors: Ahmed M.Dr. Biman Jalal 
Published: March 2021

The implementation of teaching the second major phase of the three phases of the teaching system in stages of teaching, and the importance lies in the fact that this stage requires the teacher to do many of the procedures and methods of complex skills. The one who is the incentive configuration first display lesson and delivering on the learners 'skills, but this teacher and the learner has acquired a teaching trip, and requires the teacher to create the students before the start of a new lesson in order to develop their minds and stir their senses, and target incentive configuration to focus students' attention on the topic of the lesson and so righteous motivation they have, and to provide students with the information content of this lesson
Development of plant decoration elements skills of second grade students in the average Baghdad province / Karkh
Authors: Mahmoud Dr. Mohammed Sabih 
Published: March 2021

Our age is characterized by being in age of scientific and technological revolution and the opening which resulted in many challenged that is characterized by the demographic exploration mad the rapid change which has inflicted all the classes of society. This technology has become an instrument for the comprehensive development for any educational system in the world resulting in the preparation of the developed curricula. Therefore, the thinking is regarded as one the development phenomena that is developed throughout age/ innovative thinking is regarded as one of the phenomena which the expert has affirmed in the educational and psychological Studies. The growing of the need for developing our mental abilities in the light of the tokens of the age rendered education having very big responsibilities for preparing students and enabling them to solve their problems in a logic manner.
Then, it is necessary for a blending of the student's needs and their thinking of the material they study in order to reveal their interests. That could be done only through the adoption of modern methods of teaching and also via educational programs to be their thinking a means for solving.
Through a survey study which the researcher has conducted in the Fine Art Institute for Girls \ morning classes, she found that some students are not familiar with the good thinking and the ability to solve their problem and they take decision that affect negatively their performance.
Upon the above, the research aimed at:

Building an instructional program the Printing Product by Using the Kufi Kairwan Calligraphy to develop innovative thinking.
Measuring the effectiveness of the instructional program through experimenting on a sample of students of Printing Design- the Fine Art Institute for Girls

In order to achieve the objectives of the study, the research posed (6) hypotheses to measure the level of cognitive acquisition in the Fine Art Institute. The numbers of students were (90) female students of which (20) were chosen randomly. The grouped into two groups (control and experimental)
The impact of the use of the cognitive map in the collection of material teaching methods for students of the Faculty of Fine Arts
Authors: Rahif Dr. Salah 
Published: March 2021

The present study aimed to
- Effect of the cognitive map in the collection of material teaching methods. To achieve the aim of the research was the formulation of the null hypothesis of the following:
1 There are no statistically significant differences between the average scores of the experimental group students who are studying according to the cognitive map, and the average scores of the control group students who are studying under way in the collection of the usual methods of teaching material.
It reached the current research sample (80) students, the rate of (40) Talibautalbh the experimental group and (40) students of the control group .lam academic 2013-2014, Faculty of Fine Arts, University of Baghdad
To achieve the aim of the research were carried out as follows:
- Building a test consists of a written dimensionally (20) paragraph probationary After confirming the veracity of the test and persistence and conducting statistical analysis needed.
The Culture of Correspondence in The Novel ( The Shadow of the Snake) by Youssif Zaidan
Authors: Abu Joloud Assist. Prof .Dr. Suhair Salih 
Published: March 2021

This study talks about the novel (The Shadow of the Snake) which revolves around the women and their position in the cultures and literature, and the reality of the sacred status of women in the old religions and civilizations after being insulted and abused in the inherited customs and traditions. The novel tackles a two- part text. The first part deals with a stereo type of an Arab husband: arrogant and cruel .The second part is about the wife who is introduced to her mother through a collection of letters. Finding these letters is a major turning point in the novel; it is the climax by which the main character is introduced to the real status of women. The letters contain old songs and religious rhymes inspired by the folklore and through which we (the readers) are introduced to the etymology of different words and concepts. This novel presents a unique type of narration based on the technique of correspondence due to its impact on the reader and its role in deducing the connotative meanings. The novel is open to endless readings and it puts women in their right places ; using a civilized strategy and a right religious prospective.