bluuebunny/crossref_metadata_2025_split huggingface dataset:
Return on Equity , Debt to Equity Ratio, Price Earning Ratio, Assets Growth, Inflasi dan Return Saham Perusahaan Property dan Real Estate
Authors: Budi Yulianti Eka , Suratno Suratno 
Published: March 2021

A B S T R A C T
This paper aims to analyze return on equity, debt to equity ratio, price earning ratio, asset growth, and inflation on stock return on Property and Real Estate companies. Sample collection techniques in this study is purposive sampling to produce 25 samples property and real estate companies. The data required in this study were obtained from the Indonesian Capital Market Directory (ICMD, Indonesia Stock Exchange (IDX) and Bank Indonesia (BI). Data analysis method used is multiple linear regression using SPSS . The study concluded that simultaneous return on equity, debt to equity ratio, price earning ratio, asset growth, and inflation significant effect on stock return. While the partial test results show return on equity, price earning ratio, and inflation significant effect on stock return and debt to equity ratio and assets growth does not significantly affect the stock return .The results of this study indicate that the return on equity, price earning ratio, and inflation are used by investors to predict the stock return of property and real estate company listed on the Indonesia Stock Exchange 2007-2012 period.
A B S T R A K
Penelitian ini dilakukan untuk menguji return on equity , debt to equity ratio, price earning ratio, assets growth, dan inflasi terhadap return saham pada perusahaan property dan real estate. Teknik pengambilan Sampel dalam penelitian ini adalah purposive sampling sehingga menghasilkan 25 sampel perusahaan property dan real estate. Data yang diperlukan dalam penelitian ini diperoleh dari Indonesian Capital Market Directory (ICMD), Bursa Efek Indonesia (BEI) dan Bank Indonesia (BI). Metode analisis data yang digunakan adalah Regresi Linear Berganda dengan program SPSS. Hasil penelitian menyimpulkan bahwa secara simultan return on equity , debt to equity ratio, price earning ratio, assets growth, dan inflasi berpengaruh signifikan terhadap return saham. Sedangkan hasil pengujian secara parsial menunjukkan return on equity, price earning ratio, dan inflasi berpengaruh signifikan terhadap return saham dan debt to equity ratio dan assets growth tidak berpengaruh secara signifikan terhadap return saham.Hasil penelitian ini menunjukkan bahwa return on equity, price earning ratio, dan inflasi yang digunakan oleh investor untuk memprediksi return saham perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2007-2012.
JEL Classification: G10, F62
Determinan Kepatuhan Pajak pada Industri Jasa Konstruksi
Authors: Purwono J. 
Published: March 2021

A B S T R A C T
This study aims to determine the factors that affect tax compliance taxpayers and differences in tax revenue Income from the business sector construction services in Indonesia before and after the enactment of Government Regulation No. 51 Year 2008 on Income Tax on Income From Construction Services (PP51 / 2008) Nomo and Government Regulation 40 Year 2009 on Amendment of Government Regulation No. 51 Year 2008 on Income Tax on Income From Construction Services. Population of this research is the taxpayer company’s construction services business in Indonesia. Samples were analyzed 104 questionnaires. Determinants of tax compliance are lack of money, tax fairness perception, tax complexity, ignorance of tax due, and the probability of detected. The data quality test validity and reliability. Hypothesis testing is done to test structural models. The results showed that fairness in taxation, regulatory complexity, ignorance, and the possibility of disclosure of deviations is the deciding factor of tax compliance, while lack of money is not proven as a determinant of tax compliance.
A B S T R A K
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kepatuhan perpajakan Wajib Pajak dan perbedaan penerimaan Pajak Penghasilan dari sektor usaha jasa konstruksi di Indonesia sebelum dan sesudah diundangkannya Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi (PP51/2008) dan Peraturan Pemerintah Nomo 40 Tahun 2009 Tentang Perubahan Peraturan Pemerintah Nomor 51 Tahun 2008 Tentang Pajak Penghasilan Atas Penghasilan Dari Usaha Jasa Konstruksi. Populasi penelitian adalah wajib pajak perusahaan usaha jasa konstruksi Indonesia yang tergabung pada GAPENSI, GAPENRI, AKLI dan AKI, Wilayah DKI Jakarta Raya.. Sampel dianalisis sebanyak 104 kuesioner. Faktor-faktor penentu kepatuhan terdiri lack of money, tax fairness perception, tax complexity, ignorance of tax due, dan probability of detected. Uji kualitas data dilakukan dengan uji validitas dan reliabilitas. Pengujian hipotesis dilakukan dengan uji model structural. Hasil penelitian menunjukkan bahwa keadilan di bidang perpajakan, kompleksitas peraturan, ketidakpedulian, dan kemungkinan terungkapnya penyimpangan merupakan faktor penentu kepatuhan perpajakan, sementara kekurangan uang tidak terbukti sebagai determinan kepatuhan pajak.
JEL Classification: H20, K34
Sumber Daya Manusia, Sistem Pengendalian Intern, Standar Akuntansi Pemerintahan dan Kualitas Laporan Keuangan
Authors: Mega Lestari Anita , Amilin Amilin 
Published: March 2021

A B S T R A C T
This research aims to know influence of the human resource, internal control system and government accounting standard against the quality of financial report Information of the Ministry of National Education. Research is using survey methods. Respondents are budget planner, budget manager, financial report maker and internal control unit at the Ministry of National Education as many as 779 people, with sample 88 respondent. hypotheses testing use multiple linear regression. The result is human resources has positive and significant effect towards the quality of financial report, internal control system has positive but not significant effect toward the quality of financial report, government accounting standard has positive and significant effect toward the quality of financial report, of the Ministry of National Education. This also shows that there are synergies between human resources, internal control system, and government accounting standard to achieve the expected quality of financial report information of the Ministry of National Education.
A B S T R A K
Penelitian ini bertujuan untuk mengetahui pengaruh sumber daya manusia, sistem pengendalian internal dan standar akuntansi pemerintah terhadap kualitas Informasi laporan keuangan Kementerian Pendidikan Nasional. Penelitian ini menggunakan metode survei. Responden anggaran perencana, manajer anggaran, pembuat laporan keuangan dan unit kontrol internal Kementerian Pendidikan Nasional sebanyak 88 sampel pengujian responden. Pengujian hipotesis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa sumber daya manusia memiliki pengaruh positif terhadap kualitas laporan keuangan, sistem pengendalian intern berpengaruh positif tetapi tidak signifikan terhadap kualitas laporan keuangan, standar akuntansi pemerintahan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan di Departemen Pendidikan Nasional. Hasil penelitian juga menunjukkan adanya sinergi antara sumber daya manusia, sistem pengendalian internal, dan standar akuntansi pemerintah untuk mencapai kualitas yang diharapkan dari laporan informasi keuangan dari Departemen Pendidikan Nasional.
JEL Classification: H53
Penerapan Self Assessment, Pengetahuan Wajib Pajak, Pemeriksaan Pajak dan pada Kepatuhan Wajib Pajak
Authors: Eliyah Eliyah , P. Ompusungu Arles , Hidayat Nur 
Published: March 2021

A B S T R A C T
Taxpayer compliance is influenced by several factors such as the application of self assessment, knowledge taxpayer and tax audit. The purpose of this study was to determine the effect of the application of self assessment and knowledge taxpayer to tax audit and its impact on tax compliance. The population in this study is the taxpayer Hotel and Restaurant in South Jakarta Administration City Region for period 2008 – 2012. The sample used in this study were 200 Hotel and Restaurant taxpayer. Methods of data analysis and path analysis with the help of software Lisrel 8.51. Qualitative data were collected through a questionnaire was converted into interval data through the transformation of MSI so it can be analyzed statistically. Statistical tests using path analysis test value obtained on the first sub structure testing result that directly and indirectly influence the implementation of self assessment, knowledge taxpayer to tax audits by 38.20% with positive direction. The second sub structure testing result that directly and indirectly influence the implementation of self assessment, knowledge taxpayer and tax audits on tax compliance of 60.45% with positive direction.
A B S T R A K
Kepatuhan Wajib Pajak sangat dipengaruhi oleh beberapa faktor diantaranya adalah penerapan self assessment, pengetahuan wajib pajak dan pemeriksaan pajak. Tujuan penelitian ini untuk mengetahui pengaruh penerapan self assessment dan pengetahuan Wajib Pajak terhadap pemeriksaan pajak dan dampaknya pada kepatuhan Wajib Pajak. Populasi dalam penelitian ini adalah Wajib Pajak Hotel dan Restoran di Wilayah Kota Administrasi Jakarta Selatan untuk periode 2008-2012. Sampel yang digunakan dalam penelitian ini sebanyak 200 Wajib Pajak Hotel dan Restoran. Metode analisis data menggunakan analisis deskripsi dan analisis jalur (Path Analysis) dengan bantuan software Lisrel 8.51. Data kualitatif yang dikumpulkan melalui kuesioner dikonversi menjadi data interval melalui transformasi MSI sehingga dapat dianalisis secara statistik. Hasil pengujian statistik menggunakan path analysis (analisa jalur) diperoleh nilai pada pengujian sub struktur pertama yaitu pengaruh langsung maupun tidak langsung penerapan self assessment dan pengetahuan Wajib Pajak terhadap pemeriksaan pajak sebesar 38,20% dengan arah yang positif. Hasil pengujian sub struktur kedua yaitu pengaruh langsung dan tidak langsung penerapan self assessment, pengetahuan Wajib Pajak dan pemeriksaan.
JEL Classification: H26
Profitabilitas, Likuiditas, Leverage, Arus Kas Operasi dan Return Saham Syariah pada Perusahaan Jakarta Islamic Index
Authors: Wardani Sinta , Hermiyetti Hermiyetti , Yusuf Muhammad 
Published: March 2021

ABSTRACT
This study aims to analyze and believe the factors that affect the return of sharia in the Jakarta Islamic Index. The sample of research is 29 companies with data from 2009-2015. Data analysis using multiple regression analysis. The results showed, liquidity and leverage is not significant significant to the return of sharia stocks. Operating cash flows are significant and positive against Sharia share returns. An interesting finding in this research is the role of operating cash flow as a determinant of stock returns. Future research can be proven the role of cash flow and other financial performance as a determinant of stock returns.
A B S T R A K
Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris mengenai faktor-faktor yang mempengaruhi return saham syariah di Jakarta Islamic Index. Sampel penelitian sebanyak 29 perusahaan dengan data tahun 2009-2015. Analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa profitabilitas. likuiditas dan leverage tidak berpengaruh signifikan terhadap return saham syariah. Arus kas operasi berpengaruh signifikan dan positif terhadap return saham syariah. Temuan menarik dalam penelitian ini adalah peran arus kas operasi sebagai penentu return saham. Penelitian mendatang dapat dibuktikan peran arus kas investasi dan pendanaan serta kinerja keuanganlainnya sebagai penentu return saham.
JEL Classification: H54, R53
Kinerja Keuangan Badan Layanan Umum Rumah Sakit Se-Jabotabek
Authors: Sulaksono Sonny , Darmansyah Darmansyah 
Published: March 2021

ABSTRACT
This study aims to identify and analyze the significant effect of cash ratio, receivable turn over, firm size on the financial performance proxyed by gross profit margin at General Hospital Service Agency located in Jakarta, Bogor, Tangerang and Bekasi. This research method using quantitative analysis method with secondary data retrieval, obtained from financial report data of hospital of Public Service Agency in Jabotabek area year 2013-2015 which measured by using ratio scale. The results of this study show that cash ratio partially does not affect significantly to gross profit margin, and the frequency of cash ratio movement that occurs partially has no impact on gross profit margin. Receivable turn-over is partially significant to gross profit margin, and the frequency of partially receivable turnover movements will have an impact on gross profit margin. Firm Size partially significant effect on gross profit margin, and firm size changes that occur partially impact on gross profit margin generated.
ABSTRAK
Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis pengaruh signifikan cash ratio, receivable turn over, firm size terhadap kinerja keuangan yang diproksikan oleh gross profit margin pada Rumah Sakit Badan Layanan Umum yang berlokasi di wilayah Jakarta, Bogor, Tangerang dan Bekasi. Metode penelitian ini menggunakan metode analisis kuantitatif dengan pengambilan data sekunder, diperoleh dari data laporan keuangan rumah sakit Badan Layanan Umum di wilayah Jabotabek tahun 2013-2015 yang diukur dengan menggunakan skala rasio. Hasil penelitian ini menunjukkan cash ratio secara parsial tidak berpengaruh secara signifikan terhadap gross profit margin, dan frekuensi atas pergerakan cash ratio yang terjadi secara parsial tidak berdampak apapun terhadap gross profit margin. Receivable turn-over secara parsial berpengaruh secara signifkan terhadap gross profit margin, dan frekuensi pergerakan Receivable turn-over yang terjadi secara parsial akan berdampak pada gross profit margin. Firm Size secara parsial berpengaruh secara signifikan terhadap gross profit margin, dan perubahan firm size yang terjadi secara parsial berdampak terhadap gross profit margin yang dihasilkan.
JEL Classification: H83, I18, L25
Intermolecular interactions between sol–gel-derived random-structure oligomeric silsesquioxanes and a diazonaphthoquinone derivative
Authors: Suwa Mitsuhito , Kamogawa Masao , Fujii Manami , Nishiyama Takuya , Kozuka Hiromitsu 
Published: March 2021

Abstract
Oligomeric silsesquioxanes (Oligo-SQs) with random structures featuring phenyl (Ph) groups or both Ph and methyl (Me) groups as their substituents were synthesized by the sol–gel method. The ratio of Ph and Me groups controlled the molecular weights and branching in the Oligo-SQs. Branching increased as the molecular weight increased (when the alkaline dissolution rates of all Oligo-SQs adjusted to ∼40 nm s−1). A diazonaphthoquinone (DNQ) derivative was added to the Oligo-SQs to impart positive photosensitivity. A Ph content ratio of over 50 mol% was found to be necessary for the Oligo-SQs to exhibit DNQ compatibility and good patterning performance. Infrared absorption spectroscopy analysis and density functional theory calculations indicated the formation of novel aromatic siloxane DNQ aggregates upon hydrogen bonding between hydroxyl group domains in the Oligo-SQ (formed by hydroxyl groups bonded to Si on adjacent Ph moieties) and the DNQ derivative, which adopts only one of its possible resonance structures.
Pengaruh Kepuasan Pengguna Aplikasi Belanja Online Berbasis Mobile Menggunakan Metode EUCS
Authors: Kurniasih Indah , Pibriana Desi 
Published: March 2021

Internet merupakan salah satu media yang dapat digunakan sebagai media pemasaran suatu usaha. Internet tidak pernah luput dari perkembangan teknologi yang saat ini telah mengalami peningkatan yang sangat pesat, salah satunya perkembangan teknologi di bidang perdagangan. Dalam dunia perdagangan terdapat istilah e-commerce atau perdagangan secara elektronik. Pengguna pada dasarnya akan melakukan penilaian dalam setiap transaksi yang dilakukannya, baik itu transaksi konvensional maupun transaksi digital. Semakin baik layanan yang diberikan oleh penyedia jasa, maka semakin besar kemungkinan pengguna untuk kembali menggunakan layanan tersebut artinya pengguna merasa puas menggunakan aplikasi tersebut. Penelitian ini membahas mengenai kepuasan pengguna aplikasi belanja online PT. ABC International Indonesia. Analisis kepuasan pengguna diukur menggunakan metode End user computing satisfaction (EUCS) yang terdiri dari 5 faktor, yaitu: content, accuracy, format, ease of use, dan timeliness. Pengumpulan data dilakukan melalui kuesioner yang diisi oleh pengguna layanan aplikasi belanja online PT. ABC International Indonesia. Untuk mengolah data yang didapat dari hasil kuesioner menggunakan software SPSS. Dari analisis yang dilakukan, menunjukkan variabel content, accuracy, format, ease of use dan timeliness yang diajukan semua hipotesis diterima. Sedangkan berdasarkan uji F menunjukkan variabel content, accuracy, format, ease of use dan timeliness secara simultan berpengaruh terhadap kepuasan pengguna aplikasi belanja online.
Targeting Faulty Bearings for an Ocean Turbine Dynamometer
Authors: Waters Nicholas , Beaujean Pierre-Philippe , Vendittis David J. 
Published: March 2021

A real-time, vibrations-based condition monitoring method used to detect, localize, and identify a faulty bearing in an ocean turbine electric motor is presented in this paper. The electric motor is installed in a dynamometer emulating the functions of the actual ocean turbine. High frequency modal analysis and power trending are combined to assess the operational health of the dynamometer’s bearings across an array of accelerometers. Once a defect has been detected, envelope analysis is used to identify the exact bearing containing the defect. After a brief background on bearing fault detection, this paper introduces a simplified mathematical model of the bearing fault, followed with the signal processing approach used to detect, locate, and identify the fault. In the results section, effectiveness of the methods of bearing fault detection presented in this paper is demonstrated through processing data collected, first, from a controlled lathe setup and, second, from the dynamometer. By mounting a bearing containing a defect punched into its inner raceway to a lathe and placing an array of accelerometers along the length of lathe, the bearing fault is clearly detected, localized, and identified as an inner raceway defect. Through retroactively trending the data leading to the near-failure of one of the electric motors in the dynamometer, the authors identified a positive trend in energy levels for a specific frequency band present across the array of accelerometers and identify two bearings as possible sources of the fault.
defects, Bearing Faults, turbine engine, rotating machinery, modulation; demodulation, Fault Detection; Techniques; Ocean Turbine, renewable energy, ocean engineering
Occation in Iraq Imodernity poem From celebration text to text celebration
Authors: Alkhate Assisst .Prof .Dr.  Ali Ezzldeen 
Published: March 2021

We can say that accession in modernity poem is a present state. The study proved this throughout the group of texts, it is not only an those poets who give life to these poem , because poetry in any time and place must have an occasion and the modern poem has a national or so must have an occasion .but it has a new poem that has the following :

The absence of utterances of the occasion of the occasion.
The absence of mojesticity images.
It describes only the praised person
The poem is reality poem to a great extent.
This poem is an objective one.
Its structure is within the structure of short poem and very short ones.

Finally, it identifies an important phenomenon in modern poetry with a suitable poem. and bring bank the occasion to the occasion when it hard to talk about . so it is recommended to be studied academically.
The Impact of Modulation Style Extinguish Negative in Reducing Social Exclusion for the Widows
Authors: Hamad Dr. Nadira jameel 
Published: March 2021

The widows of the woman most exposed to stress and traumatic events, because the husband represents the force that is based upon the wife in the exercise of her life all this leads to psychological damage affect them a starting point for many mental disorders, so the goal of current research to know the level of social exclusion and building program and counseling know the effect of the counseling program in reducing social exclusion, so the researcher used the scale Alttiara 2011 extracted validity and reliability to him and extracted item discrimination and statistical methods used by the researcher is testing Mann Whitney and chi square test and T- test samples for one sample and the use of the bag statistical Spss well as the researcher has built a counseling program in a Modulation style extinguish negative for Beck consists of 10 sessions for 45 minutes session on women, widows, and the researcher found that the effect of extension of the program to reduce social exclusion among widows and reached a number of recommendations and proposal
Following the model of Buxton in the acquisition of geographical concepts and keep them at the second grade average students
Authors: AL_fartousi Mohammad hashim muniss 
Published: March 2021

The Present study aims at Finding out the (The effect Buxton Model in acquiring Geographical Concepts and Retaining them for Second intermediate class students ).
A partial control experimental design with post test experimental control groups, The sample is deliberately selected from first AL-Rusafah Directorate General of Education in Baghdad.
Intermediate school AL.khulfau AL.Rashedeen for boys is the assigned school for the experimental work. Two sections are randomly selected from the lst stage(B)is assigned as the experimental group where while (C)is assigned at the control group,.
The total number of sample (67) male students distributed into (33) students in the experimental group and(34) students in the control group .
The two groups are equalized in the following variables ; prior knowledge ,age , IQ, ,students scores in Geography on the previous academic year . Several external factors are controlled during the experiment.
The teaching material is specified in three chapters selected from the prescribed textbook for the Second intermediate stage which is entitled for the academic year 2013 -2014 in Iraq Content analysis is done to identify the major and miner concepts which totaled (97) concepts .In the light of the concepts, behavioral objectives are formulated totaling(51) ones based on Blooms taxonomy on the following levels ;identifying, recognizing , applying.(40)lesson plans are prepared ,20 per group. and prepared test for acquiring geography concepts including (50) Test items, after three months ,at the end of the experimental work. T-test formula for two independent samples is used to process data and find out results . show the following;

There are statistically significant difference on a level of significance of (0,05) in acquiring geography concepts between the two groups in favour of the experimental group.
There are statistically significant difference on a level of significance of (0,05) in retaining geography concepts between the two groups in favour of the experimental group.