bluuebunny/crossref_metadata_2025_split huggingface dataset:
Post-retained Restorations: A Cost-minimization Analysis Nested in a Randomized Clinical Trial
Authors: Pires ALC , Poletto-Neto V , Chisini LA , Schwendicke F , Pereira-Cenci T 
Published: June 2021

SUMMARY
Objectives: The aim of this study was to assess four post-retained restorative strategies for endodontically treated teeth using cost-minimization analysis. Methods and Materials: The cost-minimization analysis was based on primary data from a randomized clinical trial and followed the Consolidated Health Economic Evaluation Reporting Standards (CHEERS) guidelines. Two hundred twenty-five teeth (141 patients) restored using four strategies—teeth with ferrules+ restored with either glass fiber posts or direct composite or crowns, and teeth without ferrules- restored with either glass fiber or cast metal posts with crowns—were evaluated annually between 2009 and 2018. Initial costs and incremental costs per year were calculated. Survival curves were created using the Kaplan-Meier method and log-rank test. Kruskal-Wallis analysis was followed by Dunn's test, which was used to compare restorative treatments, with a significance level of 5%. Results: Initial costs were greater for cast metal posts without crowns (US$153.14). Glass fiber posts with composite (US$27.11) were least costly; the most failures occurred in this group, but they were primarily repairable restoration fractures. The number of extractions, and thus cost, was greater for glass fiber posts with crowns. The mean annual cost was significantly lower for teeth restored with composite (p&lt;0.001). Ferrule presence did not significantly impact annual costs. Conclusions: The use of glass fiber posts and direct composite incurred significantly lower annual costs than did other alternatives involving crowns or metal posts.
The Effect of Different Polishing Systems on the Surface Roughness of Nanocomposites: Contact Profilometry and SEM Analyses
Authors: Oglakci B , Kucukyildirim BO , Özduman ZC , Eliguzeloglu Dalkilic E 
Published: June 2021

SUMMARY
The aim of this study was to evaluate the effects of different polishing systems on the surface roughness of different nanocomposite resins using various analysis methods. Three types of nanocomposite resins were investigated in this study: supra-nanohybrid (Estelite Asteria), nanohybrid (GrandioSo), and nanoceramic composite resins (Ceram-X Spheretec One). Forty-eight disc-shaped specimens (4 mm in diameter, 2 mm in thickness) were fabricated using a Teflon mold and divided into four groups according to the different polishing systems (n=12). All specimens were processed with one of the following methods: Mylar strip (control), one-step polishers (Opti1step), two-step polishers (Clearfil TwistDia), or multistep polishers (Sof-Lex XT Pop-on). The surface roughness (Ra, μm) was measured by contact profilometry (Mahr, Marsurf PS1) (n=10) and scanning electron microscopy (SEM) (Thermo Fisher Scientific, Phenom XL) at 400× magnification (n=2). The data were statistically analyzed using Kruskal-Wallis and Bonferroni correction tests (p&lt;0.05). In addition, the surface morphology and elemental content were examined by SEM and energy dispersive x-ray spectroscopy (EDS) analyses. Under SEM evaluation, in terms of the polishing systems, there were no significant differences in the surface roughness for supra-nanohybrid composite resin (p&gt;0.05). The multistep polishers created lower surface roughness than the one-step polishers for nanohybrid and nanoceramic composites. In terms of the composite resins, supra-nanohybrid composite exhibited lower surface roughness than nanohybrid composite for all polishing systems (p&lt;0.05). The SEM observations confirmed the surface roughness measurements related to the surface morphology. One-step and two-step polishers created porosity on the surface of nanohybrid and nanoceramic composites. EDS analysis indicated the elemental composition of the particles in the porous zones was quite close to diamond abrasives and glass fillers.
Analisis Perbandingan Kekerasan Beberapa Merk Katup Sepeda Motor Matic
Authors: Ali Arif Rahmat , Maksum Hasan , Fernandez Donny 
Published: June 2021

This article discusses a comparison of the hardness of several valve brands for automatic motorbikes. This research used comparative study method. The motorbike used was the Honda VARIO 110 cc motorcycle. Meanwhile, the valves used and compared are Honda Genuine Parts and several brands of aftermarket valves. The results showed that the hardest intake valve head was the Genuine Valve with 61.7 HRA and the hardest exhaust valve head was the NPP with 58.9 HRA.
Artikel ini membahas mengenai perbandingan kekerasan beberapa merek katup untuk sepeda motor matic. Penelitian ini menggunakan metode penelitian komparatif. Sepeda motor yang digunakan adalah Sepeda Motor Honda VARIO 110 cc. Sementara untuk katup yang digunakan dan diperbandingkan adalah Honda Genuine Parts dan beberapa merk Katup aftermarket. Hasil penelitian menunjukkan payung katup masuk yang paling keras yaitu payung katup Original 61,7 HRA dan payung katup buang yang paling keras yaitu payung katup NPP 58,9 HRA.
Pengaruh Penambahan Bahan Bakar Pirolisis Plastik Terhadap Daya dan Torsi pada Sepeda Motor Injeksi 108 cc
Authors: Giovani Beni , Lapisa Remon 
Published: June 2021

This study aims to determine the effect of the fuel mixture pertalite and pyrolysis fuel on the power and torque of the 108cc injection motorbike. This study used an experimental method with mixed variations (PE5%, PE10%, PE15%, PE20%). The object of this research was the Honda Beat eSP 108cc 2015. The characteristics of the density of the pyrolysis fuel were 0.72 kg/liter which was equivalent to gasoline fuel. Based on the results of the study, there was an increase in power and torque in the various mixtures of PE5%, PE10%, PE15% and PE20%. In the PE20% fuel mixture, power and torque decreased slightly with the previous mixture but were still above PE5%. From the comparison of the mixed variations that have been carried out on injection motorbikes, there is an influence on power and torque.
Penelitian ini bertujuan untuk mengetahui pengaruh campuran bahan bakar pertalite dengan bahan bakar pirolisis terhadap daya dan torsi sepeda motor injeksi 108cc. Penelitian ini menggunakan metode eksperimen dengan variasi campuran (PE5%, PE10%, PE15%, PE20%). Objek penelitian ini adalah sepeda motor Honda Beat eSP 108cc tahun 2015. Karakteristik densitas bahan bakar pirolisis yang di lakukan sebesar 0,72 kg/l yang setara dengan bahan bakar bensin. Berdasarkan hasil penelitian bahwa terjadi peningkatan daya dan torsi di variasi campuran PE5%, PE10%, PE15% dan PE20%. Pada campuran bahan bakar PE20%, daya dan torsi mengalami penurunan sedikit dengan campuran sebelumnya tetapi masih diatas PE5%. Dari perbandingan variasi campuran yang telah dilakukan pada sepeda motor injeksi terdapat pengaruh terhadap daya dan torsi.
Pengujian Arus pada Simulator Sistem Kelistrikan Air Conditioner (AC)
Authors: Nasrullah Hamid , Illahi Slamet Ridho 
Published: June 2021

Air Conditioner is part in a car to achieve safety and security in driving. The purpose of this study was to determine the current of the air conditioner electrical system, identify the electrical circuit and analyze the electrical circuit of the air conditioner system. This research used experimental method. The air conditioner system simulator show current and voltage generated at blower speed 1: current 15.1 A, produces a temperature of 26 ℃, blower speed 2: current 15.2 A, produces a temperature of 25 ℃, blower speed 3: current 15.5 A, yields a temperature of 24 ℃. Whereas in the car the current and voltage generated by blower speed 1: current 17.4 A, produces a temperature of 21 ℃, blower speed 2: current 17.7 A, produces a temperature of 20 ℃, blower speed 3: current 17.9 A, produces a temperature of 19 ℃. So, the higher the current has an effect on the resulting performance of the air conditioner system. And the lower the current generated, the blower, magnetic clutch and extra fan performance is not optimal when the AC system is running.
Sistem Air Conditioner merupakan bagian dari mobil untuk mencapai keyamanan dan keamanan dalam berkendara. Tujuan dari penelitian ini adalah untuk mengetahui arus sistem kelistrikan air conditioner, mengidentifikasi rangkaian kelistrikan dan menganalisis rangkaian kelistrikan sistem air conditioner. Metode penelitian yang digunakan dalam penelitian ini adalah metode eksperimental. Hasil pengujian arus dan tegangan yang dihasilkan pada simulator blower speed 1: arus 15,1 A, menghasilkan suhu 26℃, blower speed 2: arus 15,2 A, menghasilkan suhu 25℃, blower speed 3: arus 15,5 A, menghasilkan suhu 24℃. Sedangan pada mobil arus dan tegangan yang dihasilkan blower speed 1: arus 17,4 A, menghasilkan suhu 21℃, blower speed 2: arus 17,7 A, menghasilkan suhu 20℃, blower speed 3: arus 17,9 A, menghasilkan suhu 19℃. Jadi, semakin tinggi arus berpengaruh pada kinerja yang dihasilkan sistem air conditioner. Dan semakin rendah arus yang dihasilkan membuat kinerja blower, magnetic clutch dan extra fan menjadi tidak maksimal pada saat sistem AC bekerja.
Pengaruh Pelaksanaan Pengalaman Lapangan Industri terhadap Minat Berwirausaha pada Mahasiswa Teknik Otomotif Fakultas Teknik Universitas Negeri Padang
Authors: Gusmardiansah Gusmardiansah , Rifdarmon Rifdarmon 
Published: June 2021

Indonesia is currently experiencing many problems, the trigger is the COVID-19 outbreak so that many workers have been laid off and cause poverty. The effort made to solve this is to increase student resources who are interested in entrepreneurship. In the Faculty of Engineering, State University of Padang, there are lessons that support interest in entrepreneurship, namely the Industrial Field Experience Course (PLI). This research will look for the influence of PLI on Entrepreneurial Interest, this is done to see the entrepreneurial values that grow after the implementation of PLI. Correlational descriptive research method with a population of 83 people from the total population taken 33 people for testing, while the 50 people for research, sampling technique (simple random sampling). The results showed that there was a significant influence between variables, 84% of PLI Implementation, 77% Entrepreneurial Interest and the Influence of PLI on Entrepreneurial Interest 28.4%.
Indonesia saat ini mengalami banyak permasalahan, pemicunya adalah Wabah COVID-19 sehingga banyak tenaga kerja yang di PHK dan menyebabkan kemiskinan. Usaha yang dilakukan untuk menyelesaikan ini yaitu meningkatkan Sumber Daya Mahasiswa yang berminat untuk Berwirausaha. Di fakultas Teknik Universitas Negeri Padang ada Pembelajaran yang menunjang minat berwirausaha yaitu Mata Kuliah Pengalaman Lapangan Industri (PLI). Pada penelitian ini akan di cari Pengaruh PLI terhadap Minat Berwirausah, ini dilakukan untuk melihat nilai-nilai wirausaha yang tumbuh setelah pelaksanaan PLI. Metode penelitian deskriptif korelasional dengan Populasi sebanyak 83 orang dari jumlah populasi di ambil 33 orang untuk ujicoba, sedangkan yang 50 orang untuk Penelitian, Teknik sampling (simple random sampling). Hasil penelitian adanya pengaruh siknifikan antar variabel, 84% Pelaksanaan PLI, Minat Berwirausaha 77% dan Pengaruh PLI terhadap Minat Berwirausaha 28,4%.
Analisis Kerusakan Differential Pada Kendaraan HINO 260 FM (SH17) : Studi Kasus di PT. Hudaya Maju Mandiri
Authors: Supriyatna Deddy , Muttaekid Dandy Rasyid 
Published: June 2021

Differential or often known as the axle is a component in a car that functions to transmit engine power to the wheel axle that previously passed through the transmission and propeller shaft. Problems or damage to the differential varies, ranging from a buzzing sound in the differential, damage to the gear pinion, worn gear pinion, oil leakage in the differential. In this case, finding the differential is damaged in the pinion gear, the pinion teeth are worn and damaged so that the vehicle cannot run or the torque from the engine cannot be continued due to damage to the differential. The differential on the HINO 260 FM vehicle has a lot of damage to the differential, because the overload. Overload capacity or weight of the vehicle's payload exceed the standard limits and there is a differential damage in the pinion gear.
Differential atau sering dikenal dengan nama gardan adalah komponen pada mobil yang berfungsi untuk meneruskan tenaga mesin ke poros roda yang sebelumnya melewati transmisi dan propeller shaft. Problem atau kerusakan pada differential bermacam-macam, mulai dari bunyi berdengung pada bagian differential, kerusakan pada gear pinion, gear pinion aus, kebocoran oli pada differential. Pada kasus kali ini, menemukan kerusakan differential pada bagian pinion gear, gigi pinion aus dan rusak sehingga membuat kendaraan tidak bisa berjalan atau tenaga putaran dari mesin tidak bisa diteruskan keroda akibat kerusakan pada differential. Differential pada kendaraan Hino 260 FM sering sekali rusak, dikarenakan daya angkut yang melebihi kapasitas. Dan hal inilah yang biasanya menjadi penyebab kerusakan differential pada bagian pinion gear.
Uji Modifikasi Komponen dan Sistem Pengapian Yamaha 5D9 Terhadap Emisi Gas Buang dan Konsumsi Bahan Bakar
Authors: Wilantara Bahtiar , Parikhin Parikhin , Nasrullah Hamid , Hidayat Suradi Syarif , Ramadhan Wahyu Alif , Ashari Ashari , Nugroho Fandi , Pangestu Tegar Prabowo 
Published: June 2021

This study aims to determine the effect of modification of components and ignition system on exhaust emissions and fuel consumption on a Yamaha 5D9 motorcycle. The research method used is a case study. The tool used to perform the emission test is a Gas Analyzer type SUKYOUNG SYGA-401 and fuel consumption is measured using a measuring cup. The results showed 1) exhaust gas emissions on the modification of the components of the piston, valve, and ignition system, namely CO 5.76%, CO2 1.6%, and O2 18.09%. 2) fuel consumption increases at each engine speed of 1000 rpm = 100ml, 2000 rpm = 200ml, and 4000 rpm = 400ml, 3) the distance traveled increases at each engine speed of 1000 rpm = 1.9 km, 2000 rpm = 3, 1 km, and 4000 rpm = 4.6 km.
Penelitian ini betujuan untuk mengetahui pengaruh modifikasi komponen dan sistem pengapian terhadap emisi gas buang dan konsumsi bahan bakar pada sepeda motor Yamaha 5D9. Metode penelitian yang digunakan menggunakan case study. Alat yang digunakan untuk melakukan uji emisi adalah Gas Analyzer type SUKYOUNG SYGA-401 dan konsumsi bahan bakar diukur menggunakan gelas ukur. Hasil penelitian menunjukan tiga hal, pertama emisi gas buang pada modifikasi komponen piston, katup, dan sistem pengapian yaitu CO 5,76%, CO2 1,6%, dan O2 18,09%. Kedua, konsumsi bahan bakar meningkat pada setiap putaran mesin 1000 rpm = 100ml, 2000 rpm = 200ml, dan 4000 rpm = 400ml. Dan terakhir, jarak yang ditempuh meningkat pada setiap putaran mesin yaitu 1000 rpm = 1,9 km, 2000 rpm = 3,1 km, dan 4000 rpm =4,6km.
Pengaruh Respon Organisasi Dan Power Distance Terhadap Niat Melakukan Whistleblowing
Authors: Santi Lestari Aning , Dwita Sany 
Published: June 2021

This study investigates a number of factors influencing employees to report unethical behavior in their organizations. This study aims to empirically examine the effect of organizational response on whistleblowing intentions, the effect of power distance on whistleblowing intentions. This research uses quasi-experimental design. The difference between this research and previous research is in the research data sources. This study collected data with a survey questionnaire given to 64 accounting students from a university in Padang, the capital of West Sumatra. Data were analyzed using ANOVA. The results of this study indicate that strong organizational responses do not have a negative impact on whistleblowing intentions. We also find that low power distances have a positive impact on whistleblowing intentions. The results of this study indicate that power distance affects the intention of revealing facts. These results contribute to the existing literature on accounting ethics, as well as inform public accounting governance policies
Analisis Penggambaran Gender Dalam Laporan Tahunan Pada Perusahaan Sektor Perkebunan Di Indonesia Tahun 2016-2018
Authors: Wahyuli Purwasih Utari , Helmy Herlina 
Published: June 2021

This study proposes to provide analysis and understanding of gender representation in the annual report of plantation companies in Indonesia. The objects of this research are PT Austindo Nusantara Jaya, PT Dharma Satya Nusantara and PT Sinar Mas Agro Resources and Technology. This research uses descriptive qualitative with secondary data types obtained from the Annual Report of PT Austindo Nusantara Jaya, PT Dharma Satya Nusantara and PT Sinar Mas Agro Resources and Technology. Data collection is done by collecting techniques with photographs of people in the company's annual report. The analytical method used is content analysis. The steps of this research are: 1) evaluating photos of people in the annual report, 2) grouping photos by employees or non-employees, only men, only women, or men and women together, 3) an overview of the number of photos by group, 4) interpret research results found in annual reports. The results showed that gender depictions in the annual report of PT Austindo Nusantara Jaya, PT Dharma Satya Nusantara and PT Sinar Mas Agro Resources and Technology does not support equality between men and women. Photos of employees in the annual report are approved by male sex compared to women. Through analysis of sex photographs discussed in the annual report, it was found that sex was supportive in terms of role, place, clothing, and body language. But in the analysis of relative positions, men and women choose to stand or sit together
Pengaruh Financial Distress, Leverage, Dan Profitabilitas Terhadap Konservatisme Akuntansi
Authors: Wahyu Dwi Putra Iddha , Fitria Sari Vita 
Published: June 2021

This study aims to prove empirically the effect of financial distress, leverage and profitability on accounting conservatism. The sample selection in this study used a purposive sampling method with various criteria according to the objectives of the study. The total samples used as research objects in this study were 60 manufacturing companies. The data analysis used in this research is descriptive statistics using logistic regression analysis techniques. The results of this study can prove that financial distress has no effect on accounting conservatism. A regression coefficient of -0.171 of one unit will reduce accounting conservatism by 0.171 units. The significance value (sig) of 0.389> greater than 0.05, it can be concluded that the hypothesis H1 is rejected. In addition, this study can also prove empirically that leverage has a positive effect on accounting conservatism with a sig value of 0.026 <0.05. Then it can be concluded that the H2 Hypothesis is Accepted. Meanwhile, the profitability variable has an effect on accounting conservatism with a significance value (sig) of 0.022 less than 0.05. So it can be concluded that the H3 Hypothesis is Accepted. Suggestions for further research are expected to increase the number of research samples and also the year of observation. Can also use other variables that are used to measure accounting conservatism. While the overall contribution in this study was 5.7% while 94.3% was influenced by other factors or other variables not included in this study.
PKM Usaha Dendeng Rinuak di KUB Dapur 21 Kenagarian Lubuk Basung Melalui Pelatihan Penyusunan Harga Pokok Produksi Dengan Metode Job Order Costing dan Inovasi Produk Makanan
Authors: Halmawati Halmawati , Fridayati Lucy , Rafni Al 
Published: June 2021

Kegiatan pengabdian kepada masyarakat ini di latar belakangi oleh masalah yang dihadapi mitra yaitu usaha rinuak pada UKM Kelompok Usaha Bersama Dapur 21, yang merupakan kelompok mitra yaitu masyarakat yang aktif secara ekonomi yang bergerak dibidang produksi makanan tradisional yang berbasis sumber daya lokal. Dalam menjalankan usaha mereka terkendala oleh masih kurangnya pengetahuan dalam hal penyusunan Harga Pokok Produk dimana banyak biaya-biaya yang diperlukan dalam proses produksi namun tidak dimasukan dalam penghitungan biaya produk terutama terkait dengan Biaya Tenaga Kerja dan Biaya Overhead. Disamping itu produk yang dihasilkan kurang inovatif baik dari sudut rasa (taste, tampilan luar maupun proses pengolahan produk yang cendrung tidak variatif serta konvensional. Hal ini menyebabkan penentuan harga jual tidak sesuai dengan seharusnya serta kualitas produk kurang berkembang. Selain itu dampak covig 19 membuat usahawan semakin terpuruk sehingga perlu pemberian motivasi sehingga mereka mampu melewati dan bertahan dari kondisi ini
POTRET PEMOTONGAN DAN PEMUNGUTAN PAJAK OLEH BENDAHARA DANA BANTUAN OPERASIONAL SEKOLAH (BOS)
Authors: Handayani Nur , Zahro Maratus 
Published: June 2021

This study aims to examine the implementation of tax deductions and collection by the Treasurer of Bantuan Operasional Sekolah (BOS). The research data analysis used a descriptive qualitative approach. The research objects were SD Negeri Banyuajuh 3 Kamal Bangkalan Madura and SMK Kesehatan Yannas Husada Bangkalan. Data collection techniques used unstructured interviews, observation and documentation. The results showed that the implementation of witholding tax and levy carried out by the treasurer at SD Negeri Banyuajuh 3 Kamal Bangkalan Madura and SMK Kesehatan Yannas Husada Bangkalan was still not optimal and some were not in accordance with the applicable taxation regulations. The results show that there are five (5) things that can make the treasurer make the mismatch, namely: first, the high incomprehension of the treasurer about tariffs, the basis for imposition and obligations related to taxation. Second, the lack of training attended by BOS fund treasurers. Third, the rapid change in taxation rules. Fourth, lack of socialization from related parties (such as the Tax Service Office, Education and Culture Office). Fifth, the high level of activity apart from taking care of BOS funds from the BOS fund treasurer. This mismatch automatically causes the tax, which is generally the state revenue that is relied on the most to become less than optimal. This is because there are still funds that should go to the state treasury. Keywords: Treasurer; BOS Funds; Deductions; Collections; Taxes