bluuebunny/crossref_metadata_2025_split huggingface dataset:
EVALUASI KINERJA PELAYANAN DAN KEUANGAN RSUD YANG MENERAPKAN POLA PENGELOLAAN KEUANGAN BLUD
Authors: Tama Annafi Indra 
Published: January 2021

Abstrak. Evaluasi Kinerja Pelayanan Dan Keuangan Rumah Sakit Umum Daerah Yang Menerapkan Pola Pengelolaan Keuangan BLUD. Penelitian ini bertujuan untuk mengevaluasi kinerja pelayanan dan keuangan rumah Badan Layanan Umum Daerah. Kualitas pelayanan diukur menggunakan indikator Bed Occupancy Rate, Bed Turn Over, Length Of Stay, Turn Over Interval, Net Death Rate dan Gross Death Rate pada RS.Tugurejo Semarang. Data yang digunakan pada penelitian ini merupakan data sekunder yaitu laporan keuangan, laporan kinerja instansi pemerintah RS.Tugurejo. Teknik analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, dengan menggunakan alat uji yaitu pearson coorrelation test. Hasil dari penelitian menunjukkan bahwa tidak terdapat korelasi antara kinerja pelayanan dengan efektivitas dan efesiensi keuangan rumah sakit, namun kinerja keuangan berkorelasi secara kuat terhadap efektivitas dan efesiensi rumah sakit. Hal ini harus menjadi sebuah perhatian khusus oleh pemerintah untuk terus dapat meningkatkan kualitas pelayanan tidak hanya peningkatan kinerja keuangan rumah sakit.Kata Kunci: Pelayanan, Keuangan, Efektivitas, EfesiensiAbstract. Evaluation Of Regional Public Hospital Services Performance And Financial Application Of Blud Management Patterns. This research aimed to evaluate the performance of services and home finances Regional Public Service Agency. Service quality was measured using Bed Occupancy Rate, Bed Turn Over, Length Of Stay, Turn Over Interval, Net Death Rate and Gross Death Rate indicators at RS.Tugurejo Semarang. The data used in this study are secondary data, namely financial report, government agency performance report RS.Tugurejo. The analytical technique used in this research is descriptive statistical analysis. The results of the study indicate that there is no correlation between service performance and effectiveness and financial efficiency of hospital, but financial performance correlated strongly to effectiveness and efficiency of hospital. This should be a special concern by the government to continue to improve the quality of services not only to improve the financial performance of hospitals only. Keywords: Service, Financial, Effectiveness, Efficiency
Pengaruh Profitabilitas, Solvabilitas, Dan Opini Auditor Terhadap Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi
Authors: Cahyati Ari Dewi , Anita Anita 
Published: January 2021

Abstrak. Pengaruh Profitabilitas, Solvabilitas, Dan Opini Auditor Terhadap Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi. Penelitian bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas, danopini auditor terhadap audit delay dengan ukuran perusahaan sebagai variabel pemoderasi. Metode penelitian memakai analisis regresi moderasi (Moderated Regression Analysis). Data yang digunakan adalah laporan keuangan audit perusahaan manufaktur di Bursa Efek Indonesia 2014-2016. Sampel berjumlah 192 data dengan teknik pengambilan purposive sampling. Data diolah menggunakan SPSS (Statistical Product and Service Solution) Versi 21. Hasil dari penelitian ini menunjukkan bahwa profitabiltas dan solvabilitas tidak berpengaruh signifikan terhadap audit delay sedangkan opini auditor berpengaruh negatif signifikan terhadap audit delay. Dan ukuran perusahaan memoderasi (memperkuat) pengaruh opini auditor terhadap audit delay. Akan tetapi, ukuran perusahaan tidak mampu memoderasi pengaruh profitabilitas terhadap audit delay, serta solvabilitas terhadap audit delay.

Kata kunci : Audit Delay,Profitabilitas,Solvabilitas, Opini Auditor, danUkuran Perusahaan
Ownership Structure, Active Audit Committee, Audit Quality, and Leverage against Earnings Management.
Authors: Qintharah Yuha Nadhirah , Fajarwati Diana , Ovitasari Yosika Cindy 
Published: January 2021

Abstrak. Struktur Kepemilikan, Keaktifan Komite Audit, Kualitas Audit, Dan Leverage Terhadap Manajemen Laba. Tujuan penelitian ini ialah mendapatkan bukti terkait Struktur Kepemilikan, Kekatifan Komite Audit, Kualitas Audit, dan Leverage berpengaruh terhadap Manajemen Laba. analisis regresi linier berganda (Multiple Liniear Analysis) merupakan metode penelitian yang diterapkan dalam penelitian ini. Penelitian ini ialah penelitian kuantitatif dengan mengambil sampel dari data sekunder perusahaan pertambangan yang ada di BEI tahun 2015-2017. Hasil Penelitian menunjukan bahwa kepemikian manajerial tidak berpengaruh terhadap manajemen laba sedangkan kepemilikan institusional berpengaruh negatif signifikan terhadap manajemen laba, kemudian keaktifan komite audit menujukan hasil negatif signifikan terhadap manajemen laba, serta kualitas audit memiliki pepengaruh negatif signifikan pula terhadap manajemen laba dan variabel yang terakhir yaitu leverage berpengaruh positif signifikan terhadap manajemen laba.
Penerapan Metode CVP Sebagai Alat Bantu Analisis Perencanaan Laba Dalam Mencapai Target Perusahaan ( Studi Kasus Mebel Bocah Angon Di Dusun Kalianyar Deket , Lamongan )
Authors: Rahmayani Aris Nur , Mardiyantika Verni 
Published: January 2021

Penelitian ini bertujuan untuk mengetahui penerapan metode analisis cost. Analisis penelitian ini adalah analisis titik impas (Break Event Point / BEP) untuk menghitung margin of Safety (MoS). Diketahui Laba bersih sebesar 206.193.000.BEP Toko Mebel Bocah Angon adalah sebesar 382.758.621. Margin Kontribusi yang diperoleh Toko Mebel Bocah Angon bulan Januari-Desember 2018 adalah sebesar 314.799.000 sedangkan Ratio Margin adalah sebesar 29%.Margin of Safety Toko Mebel Bocah Angon adalah sebesar 711.841.379 ini berarti bahwa jika penjualan nyata produk berkurang atau menyimpang lebih besar dari 711.841.379 (dari penjualan yang direncanakan). Degree of operating leverage merupakan ukuran pada tingkat penjualan tertentu. Jadi dapat dikatakan bahwa operating leverage Toko Mebel Bocah Angon adalah sebesar 1,53 atau 15,3 % yang berarti setiap 1% kenaikan pendapatan penjualan akan mengkibatkan 15,3% kenaikan laba bersih. Laba target perencanan laba pada bulan januari-desember 2018 adalah sebesar 265.988.970 dengan harus mencapai target penjualan sebesar 1.299.962.000. Total Penjualan pada bulan Januari-Desember 2018 adalah sebesar 1.094.600.000 dengan biaya tetap sebesar 111.000.000 dan biaya variabel sebesar 779.801.000.

Kata kunci: biaya, volume, laba, perencanaan laba.
ANALISIS PENGARUH MEKANISME GCG TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR LOGAM DAN SEJENISNYA
Authors: Nurdiwaty Diah 
Published: January 2021

Dalam penelitian ini yang menjadi latar belakang adalah masalah persaingan antar perusahaan makin tinggi sehingga perusahaan harus melakukan pengelolaan secara professional agar memperoleh kepercayaan investor untuk menanamkan modal. Adapun tujuan penelitian ini untuk manganalisis pengaruh mekanisme corporate governance (kepemilikan institusional, kepemilikan manajerial, independensi komite audit, independensi dewan komisaris) terhadap nilai perusahaan.
Penelitian ini menggunakan perusahaan sub sektor logam dan sejenisnya yang terdaftar di Bursa Efek Indonesia tahun 2013-2017 sebagai populasi berjumlah 15 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling yang kemudian mendapatkan 11 perusahaan. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linier berganda dengan menggunakan SPSS versi 23. Untuk nilai perusahaan dalam penelitian ini akan diproksikan dengan PBV.
Hasil penelitian ini menunjukkan bahwa hasil uji parsial dengan tingkat signifikan t > 0,05 variabel kepemilikan institusional dan kepemilikan manajerial tidak berpengaruh signifikan terhadap nilai perusahaan. Sedangkan variabel independensi dewan komisaris dan independensi komite audit secara parsial berpengaruh signifikan terhadap nilai perusahaan. Berdasarkan uji F tingkat signifikansi t > 0,05 diketahui kepemilikan institusional, kepemilikan manajerial, independensi komite audit dan independensi dewan komisaris secara simultan berpengaruh signifikan terhadap nilai perusahaan.
The Development of LD Education in Saudi Arabia: Services and Implications for the future
Authors: ALMedlij Modhawi Abdulrazaq , Rubinstein-Ávila Eliane Betina 
Published: January 2021

Saudi Arabia has been consistently honing its educational services for students with Learning disabilities (LD) since the recognition of the category by the Ministry of education in 1996. This review includes scholarly published articles and government websites to address the following research questions: 1) What were the main factors to influence the educational services offered to students with LD in Saudi Arabia within the past decade? 2) To what extent have these changes been implemented across genders? We conclude that the main factors include: legislation implementation, government support, awareness level of the society, globalization, and an increase in specialized cadre of Saudi special education professionals. Also, at this time, the LD services are equal across gender. Future research should focus on establishing a more specialized identification process, and provide greater training opportunities for both general and special education teachers on the needs of students with LD. Also, the authors suggest that highlighting the impact of collaboration between regular and special education teachers are essential.
Differences in Male and Female Texas Community College First-time-in-College Part-Time Students Over Time: A Multiyear, Statewide Analysis
Authors: Maynard, II John P , Slate John R 
Published: January 2021

In this multiyear, statewide investigation, the extent to which enrollment rates of male and female, part-time, first-time-in-college students enrolled in Texas community colleges differed from the 2003-2004 academic year to the 2018-2019 academic year was determined. From the 2003-2004 academic year to the 2011-2012 academic year, statistically significant differences were identified in the enrollment rates of both male and female, part-time, first-time-in-college students. Cohen’s d effect sizes, calculated for both male and female, part-time students, were small (0.22). Enrollment rates for male and female, part-time, first-time-in-college students from the 2011-2012 academic year to the 2018-2019 academic year and from the 2003-2004 academic year to the 2018-2019 academic year were similar. Enrollment rates for male and female, part-time, first-time-in-college students enrolled in Texas community colleges remained consistently around 45% and 55%, respectively, during the 16 academic year span. Recommendations for future research as well as implications for policy were discussed.
HUBUNGAN PENGETAHUAN DAN SIKAP PERAWAT DENGAN PELAKSANAAN DISCHARGE PLANNING PASIEN DI RSUD PROF. DR. W.Z. JOHANNES KUPANG
Authors: Bhute Bonevasius , Ina Debora Ratu Ludji  , Pius Weraman  
Published: January 2021

Penelitian ini bertujuan menganalisis hubungan pengetahuan perawat dengan pelaksanaan discharge planning di RSUD Prof. Dr. W.Z. Johannes Kupang, dan menganalisis hubungan sikap perawat dengan pelaksanaan discharge planning di RSUD Prof. Dr. W.Z. Johannes Kupang. Desain penelitian deskriptif korelasi dengan pendekatan cross sectional dimana peneliti ingin mengkaji hubungan determinan perilaku perawat dalam manajemen asuhan keperawatan tim dengan pelaksanaan discharge planning di RSUD Prof. Dr. W.Z. Johannes Kupang. Sampel penelitian adalah ketua tim perawat di Instalasi Rawat Inap RSUD Prof. Dr. W.Z. Johannes Kupang sebanyak 40 orang dengan menggunakan teknik pengambilan total sampling. Analisis data menggunakan korelasi Spearman rank pada analisis bivariat.Hasil penelitian menunjukkan pengetahuan perawat berada pada kategori baik dan ada hubungan yang lemah antara pengetahuan perawat dengan pelaksanaan discharge planning dengan nilai p=0,057 dan koefisien korelasi 0,303. Sikap perawat pada kategori cukup baik dan ada hubungan yang kuat antara sikap perawat dengan pelaksanaan discharge planning dengan nilai p=0,000 dan koefisien korelasi 0,612. Terdapat hubungan yang lemah antara pengetahuan dan pelaksanaan discharge planning, dan ada hubungan yang kuat antara sikap dengan pelaksanaan discharge planning. Hasil penelitian ini merekomendasikan perlunya pendidikan formal.
Record low ozone values over the Arctic in boreal spring 2020
Authors: Dameris Martin , Loyola Diego G. , Nützel Matthias , Coldewey-Egbers Melanie , Lerot Christophe , Romahn Fabian , van Roozendael Michel 
Published: January 2021

Abstract. Ozone data derived from the Tropospheric Monitoring Instrument
(TROPOMI) sensor on board the Sentinel-5 Precursor satellite show
exceptionally low total ozone columns in the polar region of the Northern Hemisphere (Arctic) in spring 2020. Minimum total ozone column values around
or below 220 Dobson units (DU) were seen over the Arctic for 5 weeks in
March and early April 2020. Usually the persistence of such low total ozone
column values in spring is only observed in the polar Southern Hemisphere (Antarctic) and not over the Arctic. These record low total
ozone columns were caused by a particularly strong polar vortex in the
stratosphere with a persistent cold stratosphere at higher latitudes, a
prerequisite for ozone depletion through heterogeneous chemistry. Based on
the ERA5, which is the fifth generation of the European Centre for
Medium-Range Weather Forecasts (ECMWF) atmospheric reanalysis, the Northern
Hemisphere winter 2019/2020 (from December to March) showed minimum polar cap
temperatures consistently below 195 K around 20 km altitude, which enabled
enhanced formation of polar stratospheric clouds. The special situation in
spring 2020 is compared and discussed in context with two other Northern Hemisphere spring seasons, namely those in 1997 and 2011, which also
displayed relatively low total ozone column values. However, during these
years, total ozone columns below 220 DU over several consecutive days were
not observed in spring. The similarities and differences of the atmospheric
conditions of these three events and possible explanations for the observed
features are presented and discussed. It becomes apparent that the monthly
mean of the minimum total ozone column value for March 2020 (221 DU) was
clearly below the respective values found in March 1997 (267 DU) and 2011
(252 DU), which highlights the special evolution of the polar stratospheric
ozone layer in the Northern Hemisphere in spring 2020. A comparison with a
typical ozone hole over the Antarctic (e.g., in 2016) indicates that although
the Arctic spring 2020 situation is remarkable, with total ozone column
values around or below 220 DU observed over a considerable area (up to 0.9 million km2), the Antarctic ozone hole shows total ozone columns
typically below 150 DU over a much larger area (of the order of 20 million km2). Furthermore, total ozone columns below 220 DU are typically
observed over the Antarctic for about 4 months.
Towards parameterising atmospheric concentrations of ice-nucleating particles active at moderate supercooling
Authors: Mignani Claudia , Wieder Jörg , Sprenger Michael A. , Kanji Zamin A. , Henneberger Jan , Alewell Christine , Conen Franz 
Published: January 2021

Abstract. A small fraction of freezing cloud droplets probably initiates much of the precipitation above continents. Only a minute fraction of aerosol particles, so-called ice-nucleating particles (INPs), can trigger initial ice formation at −15 ∘C, at which cloud-top temperatures are frequently associated with snowfall. At a mountaintop site in the Swiss Alps, we found that concentrations of INPs active at −15 ∘C can be parameterised by different functions of coarse (> 2 µm) aerosol particle concentrations, depending on whether an air mass is (a) precipitating, (b) non-precipitating, or (c) carrying a substantial fraction of dust particles while non-precipitating. Consequently, we suggest that a parameterisation at moderate supercooling should consider coarse particles in combination with air mass differentiation.
Stratospheric ozone and quasi-biennial oscillation (QBO) interaction with the tropical troposphere on intraseasonal and interannual timescales: a normal-mode perspective
Authors: Raphaldini Breno , Teruya André S. W. , Leite da Silva Dias Pedro , Massaroppe Lucas , Takahashi Daniel Yasumasa 
Published: January 2021

Abstract. The Madden–Julian oscillation (MJO) is the main controller of the weather in
the tropics on intraseasonal timescales, and recent research provides
evidence that the quasi-biennial oscillation (QBO) influences the MJO
interannual variability. However, the physical mechanisms behind this
interaction are not completely understood. Recent studies on the normal-mode
structure of the MJO indicate the contribution of global-scale Kelvin and
Rossby waves. In this study we test whether these MJO-related normal modes are
affected by the QBO and stratospheric ozone. The partial directed coherence
method was used and enabled us to probe the direction and frequency of the
interactions. It was found that equatorial stratospheric ozone and
stratospheric zonal winds are connected with the MJO at periods of 1–2 months
and 1.5–2.5 years. We explore the role of normal-mode interactions behind the
stratosphere–troposphere coupling by performing a linear regression between
the MJO–QBO indices and the amplitudes of the normal modes of the atmosphere
obtained by projections on a normal-mode basis using ERA-Interim reanalysis
data. The MJO is dominated by symmetric Rossby modes but is also influenced by
Kelvin and asymmetric Rossby modes. The QBO is mostly explained by westward-propagating inertio-gravity waves and asymmetric Rossby waves. We explore the
previous results by identifying interactions between those modes and between
the modes and the ozone concentration. In particular, westward inertio-gravity
waves, associated with the QBO, influence the MJO on interannual
timescales. MJO-related modes, such as Kelvin waves and Rossby waves
with a symmetric wind structure with respect to the Equator, are shown to have
significantly different dynamics during MJO events depending on the phase of
the QBO.
A methodology for attributing the role of climate change in extreme events: a global spectrally nudged storyline
Authors: van Garderen Linda , Feser Frauke , Shepherd Theodore G. 
Published: January 2021

Abstract. Extreme weather events are generally associated with unusual dynamical
conditions, yet the signal-to-noise ratio of the dynamical aspects of climate change that are relevant to extremes appears to be small, and the
nature of the change can be highly uncertain. On the other hand, the
thermodynamic aspects of climate change are already largely apparent from
observations and are far more certain since they are anchored in agreed-upon physical understanding. The storyline method of extreme-event
attribution, which has been gaining traction in recent years, quantitatively estimates the magnitude of thermodynamic aspects of climate change, given the dynamical conditions. There are different ways of imposing the dynamical conditions. Here we present and evaluate a method where the dynamical conditions are enforced through global spectral nudging towards reanalysis data of the large-scale vorticity and divergence in the free atmosphere, leaving the lower atmosphere free to respond. We simulate the historical extreme weather event twice: first in the world as we know it, with the events occurring on a background of a changing climate, and second in a “counterfactual” world, where the background is held fixed over the past century. We describe the methodology in detail and present results for the European 2003 heatwave and the Russian 2010 heatwave as a proof of concept. These show that the conditional attribution can be performed with a high signal-to-noise ratio on daily timescales and at local spatial scales. Our methodology is thus potentially highly useful for realistic stress testing of resilience strategies for climate impacts when coupled to an impact model.
La dialéctica de los cuerpos abyectos: Mujer y demonio en el El Conde Lucanor y el Arcipreste de Talavera
Authors: Ruiz Tresgallo Silvia 
Published: January 2021

El Conde Lucanor y el Arcipreste de Talavera forman parte de la tradición didáctica medieval que recoge la construcción misógina de la mujer como fuente del mal. El uso de la retórica de lo abyecto, aplicado en estos textos a la descripción del cuerpo femenino, permite que el lector masculino de una sociedad heteronormada sienta repulsión ante su objeto de deseo: la mujer. El presente estudio propone que la construcción abyecta del cuerpo femenino en estos textos tiene una finalidad moralizante: señalar los tipos de mujeres “peligrosas” que deben ser reeducadas o eliminadas para garantizar la estabilidad del sistema cristiano/patriarcal. La retórica de los autores incita a los varones a alejarse de las mujeres autónomas y/o disidentes tales como: la esposa desobediente, la dama hermosa que se adorna con lujo, y las parteras y sanadoras, resemantizadas estas últimas en alcahuetas y hechiceras. La demonización del cuerpo femenino a través de la dialéctica de la abyección no sólo invierte el deseo del varón por repulsión, sino que justifica las múltiples violencias ejercidas por el patriarcado sobre las mujeres.
TRATAMIENTO EN LA PRENSA DIGITAL DE UN FENÓMENO GEOGRÁFICO: LA TURISTIFICACIÓN
Authors: Egio Rubio Carlos Javier , Fernández Toledo Piedad 
Published: January 2021

La generalización del turismo barato –lowcost– y el uso masivo de plataformas colaborativas para el alquiler temporal de viviendas han potenciado en los últimos años los impactos que esta actividad económica ya de por sí tenía en ciudades de todo el mundo. Aunque el efecto más estudiado, por lo extendido, es la influencia directa en el precio del alquiler, la literatura especializada relaciona cada vez más aspectos como los conflictos asociados a la convivencia, la gentrificación, la privatización del espacio público o los problemas ambientales con un desarrollo turístico masivo y no planificado. Este artículo hace un análisis del seguimiento y tratamiento que se hace del término “turistificación” en la prensa española en el año 2018, como una aproximación al grado de instalación social del fenómeno.
The spreading of low cost tourism and the mass use of collaborative platforms for temporary rental of living accommodation in the last years have increased the social impact of these economic practices in many cities worldwide. Notwithstanding their direct influence on rental prices as the most direct effect and the focus of most research thus far, many studies are increasingly relating this massive and unplanned touristic development to issues such as neighborhood conflicts, gentrification, public space privatizing or environmental problems. The present study tracks the use of the term “turistificación” (touristification) in the Spanish press during 2018, using a Discourse and Genre approach to examineits coverage in four newspapers, in order to ascertain its relative presence and its pervasivenessas a social issue.