bluuebunny/crossref_metadata_2025_split huggingface dataset:
Determinan atas Stubben Earning Management Model: Perspektif Teori Pensinyalan
Authors: Roosmayani Melly , Ahmar Nurmala 
Published: March 2021

ABSTRACT
The purpose of this research is to examine the factors that affect earning management in firms that registered in Indonesian Stock Exchange during five years 2010-2014. Determination of the sample in this study carried out purposive sampling. This study involved 14 companies listed on the Indonesian Stock Exchange to take 5 years of research starting from the year 2010-2014. The factors examined are leverage, profitability and free cash flow. This study adopts the research conducted by Stubben (2010) where there are two measurements model is the discretionary revenue model consists of revenue model and conditional revenue model. Tools of analysis used moderate regression analysis. Research results show that leverage had no effect on earning management revenue model but leverage had effect on earning management conditional revenue model. Profitability and free cash flow had no effect on earning management revenue model and conditional revenue model. Interaction between free cash flow and leverage and interaction between free cash flow and profitability had no effect on earning management revenue model and conditional revenue model. The contribution of this research is debt asset ratio and conditional revenue model could give the signal to shareholder that management decrease practice earning management.
ABSTRAK
Penelitian ini bertujuan untuk menguji faktor faktor yang mempengaruhi praktik manajemen laba pada perusahaan perusahaan yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2010-2014. Penentuan sampel dalam penelitian ini dilakukan secara purposive sampling. Penelitian ini melibatkan 14 perusahaan yang terdaftar pada Bursa Efek Indonesia dengan mengambil 5 tahun penelitian mulai tahun 2010-2014. Faktor faktor yang diuji adalah leverage, profitabilitas dan arus kas bebas. Penelitian ini mengadopsi pada penelitian yang dilakukan oleh Stubben (2010) dimana terdapat dua model pengukuran revenue discretionary model yang terdiri dari revenue model dan conditional revenue model. Alat analisis yang digunakan adalah moderate regresi analisis. Berdasarkan hasil penelitian dapat disimpulkan: leverage tidak berpengaruh terhadap manajemen laba revenue model tetapi leverage berpengaruh terhadap praktik manajemen laba conditional revenue model. Profitabilitas dan arus kas bebas tidak berpengaruh terhadap praktik manajemen laba baik revenue model maupun conditional revenue model. Interaksi antara arus kas bebas dengan leverage dan interaksi antara arus kas bebas dengan profitabilitas tidak berpengaruh terhadap praktik manajemen laba baik revenue mode maupun conditional revenue model. Kontribusi penelitian ini dapat menunjukkan bahwa hubungan debt to asset ratio dengan conditional revenue model memberikan signal kepada para pemilik saham dimana manajemen mengurangi praktik manajemen laba terhadap suatu perusahaan.
JEL Classification: M41, C39
Pengaruh Karakteristik Tujuan Anggaran Terhadap Kinerja Aparat Pemerintah Daerah di Provinsi Daerah Khusus Ibukota Jakarta
Authors: Kurnia Hadi 
Published: March 2021

ABSTRACT
The use of budgets to control, evaluate communications, and improve coordination is an activity in the preparation of the budget. The purpose of this study was to determine the effect of budgetary participation, clarity of budget objectives, budget evaluation, budgetary feedback and difficulty in achieving budget objectives on the performance of local government apparatus. The sample of this research is 41 employees of Local Government Work Unit (SKPD) of Provincial Government of Special Capital Region of Jakarta. Pengujian data quality is done with the validity and reliability test followed by the classical assumption test. Hypothesis test is done by multiple regression test. The results showed that participation and difficulty in achieving the objectives did not affect the performance of the government apparatus. Feedback, budget evaluation and objective clarity proved to have an effect on the performance of the apparatus. The results of this study are expected to contribute in the evaluation of personnel performance and human resource management in the provincial government especially DKI Jakarta.
ABSTRAK
Penggunaan anggaran untuk melakukan pengendalian, evaluasi komunikasi, dan meningkatkan koordinasi merupakan aktivitas dalam penyusunan anggaran. Tujuan penelitian ini adalah untuk mengetahui pengaruh partisipasi anggaran, kejelasan tujuan anggaran, evaluasi anggaran, umpan balik anggaran dan kesulitan pencapaian tujuan anggaran terhadap kinerja aparat pemerintah daerah. Sampel penelitian adalah 41 pegawai Satuan Kerja Pemerintah Daerah (SKPD) Pemerintah Provinsi Daerah Khusus Ibukota Jakarta. Perngujian kualitas data dilakukan dengan uji validitas dan reliabilitas dilanjutkan dengan uji asumsi klasik. Uji hipotesis dilakukan dengan uji regresi berganda. Hasil penelitian menunjukkan partisipasi dan kesulitan pencapaian tujuan tidak mempengaruhi kinerja aparat pemerintah. Umpan balik, evaluasi anggaran dan kejelasan tujuan terbukti berpengaruh terhadap kinerja aparat. Hasil penelitian diharapkan dapat memberikan kontribusi dalam evaluasi kinerja aparat dan tata kelola sumber daya manusia di Pemerintah Provinsi khususnya DKI Jakarta.
JEL Classification: M38, L25, M48
Pendapatan Komprehensif Lain Perusahaan Sektor Aneka Industri di Indonesia
Authors: Kurniawan Muhammad 
Published: March 2021

ABSTRACT
The purpose of this study was conducted to investigate how the implementation of the presentation of other comprehensive income after the implementation of the International Financial Reporting Standards. Research subjects are various industry sectors. Other comprehensive income components tested are foreign exchange differences, employee benefits, available financial instruments sold, hedges, asset revaluation, associations and venture. The research object is 42 company data of miscellaneous industry sector. The data analysis method used is cross-tabulation and test of Cramer-V difference. The results of the study conclude that the other components of comprehensive income that are presented differently in the research subjects are foreign exchange differences, available financial instruments for sale, hedging, asset revaluation and association. While the other comprehensive component of the presented income is no different is the employee benefits and joint venture.
ABSTRAK
Pujuan penelitian ini dilakukan untuk menginvestigasi bagaimana implementasi penyajian other comprehensive income setelah penerapan International Financial Reporting Standars. Subyek penelitian adalah sector aneka industry. Komponen penghasilan komprehensif lain yang diuji adalah selisih kurs, imbalan kerja, instrument keuangan yang tersedia dijual, lindung nilai, revaluasi aset, asosiasi, dan ventura. Obyek penelitian adalah 42 data perusahaan perusahaan sector aneka industry. Metode analisis data yang digunakan adalah tabulasi silang dan uji beda Cramer-V. Hasil penelitian menyimpulkan bahwa komponen penghasilan komprehensif lain yang tersaji berbeda pada subyek penelitian adalah selisih kurs, instrument keuangan yang tersedia dijual, hedging, revaluasi aset dan asosiasi. Sedangkan komponen penghasilan komprehensif lain yang tersaji tidak berbeda adalah imbalan kerja dan ventura bersama.
JEL Classification: M41, M16, E42
Analisis Penerimaan Aplikasi Web Engineering Pelayanan Pengaduan Masyarakat Menggunakan Technology Acceptance Model
Authors: Suaidah Suaidah 
Published: March 2021

P2TP2A-LIP adalah lembaga layanan perempuan dan anak yang dirancang untuk memenuhi informasi dan kebutuhan di bidang pendidikan, kesehatan, ekonomi, politik, hukum, perlindungan dan pencegahan kekerasan terhadap perempuan dan anak serta perdagangan manusia. Sebagai salah satu sarana pelayanan publik, P2TP2A belum menerapkan teknologi informasi untuk memberikan pelayanan, yaitu pengelolaan pengaduan masyarakat, pengelolaan informasi, pelayanan konsultasi, dan penguluhan kepada masyarakat. Sistem pada P2TP2A sebelumnya masih bersifat konvensional dalam proses pengelolaan pengaduan masyarakat, maka perlu diketahui seberapa besar penerimaan sistem baru berbasis teknologi informasi pada masyarakat dan pegawai di P2TP2A dalam menggunakan aplikasi web engineering agar dapat berfungsi secara maksimal. Penelitian ini bertujuan untuk menganalisis penerimaan aplikasi web engineering pelayanan pengaduan masyarakat menggunakan pendekatan TAM. Pada pendekatan technology acceptance model (TAM) terdapat beberapa faktor yang dinilai yaitu persepsi kegunaan dan persepsi kemudahan penggunaan yang didapat dari hasil kuesioner yang diberikan ke responden. Hasil dari penelitian ini akan menunjukkan faktor yang mempengaruhi penerimaan serta bagaimana penerimaan masyarakat terhadap aplikasi web engineering pelayanan pengaduan masyarakat pada P2TP2A.
Penerapan Logika Fuzzy Metode Mamdani dalam Menyelesaikan Masalah Produksi Garam Nasional
Authors: Sari Yulia Retno 
Published: March 2021

Indonesia merupakan negara maritim. Negara yang memiliki garis pantai nomor dua terpanjang di dunia. Dengan garis pantai yang panjang, Indonesia dapat menghasilkan sumber daya alam laut yang berlimpah contohnya garam. Garam adalah komoditi strategis, dikatakan strategis karena garam dibutuhkan untuk konsumsi, industri, farmasi dan pengeboran minyak. Merujuk pada neraca garam nasional yang dikeluarkan Kementrian Kelautan dan Perikanan (KKP) pada tahun 2014 dinyatakan percepatan kenaikan rata-rata konsumsi garam berbanding terbalik dengan jumlah produksi garam nasional yang dihasilkan tiap tahunnya. Penelitian ini bertujuan untuk memprediksi jumlah produksi garam nasional menggunakan logika fuzzy metode mamdani. Hasil prediksi yang diperoleh adalah 1.400.000 ton per-tahunnya. Jumlah produksi yang akan diprediksi memiliki variabel - variabel independen yaitu curah hujan, luas lahan dan kebutuhan garam. Dengan mempelajari faktor-faktor yang mempengaruhi jumlah produksi garam tersebut maka dianalisa bahwa variabel independen dapat menjelaskan variasi jumlah produksi garam sebesar 53% sedangkan sisanya diterangkan oleh variabel lain. Oleh karena itu ketiga variabel tersebut harus dioptimalkan melalui cara intensifikasi dan ekstensifikasi yang pastinya harus didukung dengan kebijakan – kebijakan yang diterbitkan oleh pemerintah.
Remaining Useful Lifetime (RUL): Probabilistic Predictive Model
Authors: Suhir Ephraim 
Published: March 2021

Reliability evaluations and assurances cannot be delayed until the device (system) is fabricated and put into operation. Reliability of an electronic product should be conceived at the early stages of its design; implemented during manufacturing; evaluated (considering customer requirements and the existing specifications), by electrical, optical and mechanical measurements and testing; checked (screened) during fabrication; and, if necessary and appropriate, maintained in the field during the product’s operation. Prognostics and health monitoring (PHM) effort can be of significant help, especially at the last, operational stage, of the product use. Accordingly, a simple and physically meaningful probabilistic predictive model is suggested for the evaluation of the remaining useful lifetime (RUL) of an electronic device (system) after an appreciable deviation from its normal operation conditions has been detected, and the corresponding increase in the failure rate and the change in the configuration of the wear-out portion of the bathtub curve has been assessed. The general concepts are illustrated by a numerical example. The model can be employed, along with other PHM forecasting and interfering tools and means, to evaluate and to maintain the high level of the reliability (probability of non-failure) of a device (system) at the operation stage of its lifetime.
Remaining Useful Life Estimation of Bearings
Authors: Ferreira Hugo M. , De Sousa Alexandre C. 
Published: March 2021

In the domain of predictive maintenance, when trying to repli- cate and compare research in remaining useful life estimation (RUL), several inconsistencies and errors were identified in the experimental methodology used by various researchers. This makes the replication and the comparison of results diffi- cult, thus severely hindering both progress in this research do- main and its practical application to industry. We survey the literature to evaluate the experimental procedures that were used, and identify the most common errors and omission in both experimental procedures and reporting.
A total of 70 papers on RUL were audited. From this meta- analysis we estimate that approximately 11% of the papers present work that will allow for replication and comparison. Surprisingly, only about 24.3% (17 of the 70 articles) com- pared their results with previous work. Of the remaining work, 41.4% generated and compared several models of their own and, somewhat unsettling, 31.4% of the researchers made no comparison whatsoever. The remaining 2.9% did not use the same data set for comparisons. The results of this study were also aggregated into 3 categories: problem class selec- tion, model fitting best practices and evaluation best practices. We conclude that model evaluation is the most problematic one.
The main contribution of the article is a proposal of an ex- perimental protocol and several recommendations that specif- ically target model evaluation. Adherence to this protocol should substantially facilitate the research and application of RUL prediction models. The goals are to promote the collab- oration between scholars and practitioners alike and advance the research in this domain.
Pengaturan Tenggat Waktu Pelaksanaan Pidana Mati dalam Hukum Pidana Indonesia
Authors: Wulan Puji Anjarsari  
Published: March 2021

Dalam praktik penerapan eksekusi pidana mati seringkali para terpidana hukuman mati harus menunggu hingga bertahun tahun sampai pada hari pelaksanaan eksekusi mati. Ketidak jelasan mengenai waktu pelaksanaan pidana mati tersebut menimbulkan ketidak pastian hukum bagi para terpidana. Penelitian ini hendak membahas penerapan pidana mati dan masa tunggu bagi terpidana dalam menjalankan hukuman mati dalam sistem hukum pidana di Indonesia. Penelitian disusun dengan metode yuridis normative dengan menganalisis peraturan perundang undangan terkait hukuman mati. Hasil penelitian menunjukkan Hukum Pidana Indonesia dalam UU Nomor 2/PNPS/1964 tidak mengatur secara pasti tentang tenggat waktu pelaksanaan eksekusi bagi terpidana hukuman mati Hak untuk mendapat kepastian hukum telah dijamin oleh konstitusi sebagai hak konstitusional sebagaimana yang diatur di dalam ketentuan Pasal 28D Ayat 1 UUD NRI Tahun 1945. Dalam kaitannya dengan tenggat waktu pelaksanaan eksekusi mati sebagaimana yang diatur oleh UU Nomor 2/PNPS/1964 saat ini yang tidak mengatur pelaksanaan pidana mati secara pasti, hal tersebut membawa ketidakpastian hukum oleh terpidana sehingga itu melanggar hak konstitusional yang dijamin di dalam konstitusi.sehingga penelitian ini menyimpulkan perlu adanya pengaturan yang tegas batas tenggat waktu untuk pelaksanaan eksekusi mati.
The right to life in Islam Study of rights and jurisprudential rulings comparison
Authors: Aljanabi Ph.D . Adel AbdulSattar AbdulHassan 
Published: March 2021

The right to life was the first fundamental rightsand the most important doctrinal rights approved by Islamic law for human dignity, and comes after other rights, it does not make sense to all the rights with the lack of this right. It is the right and most sacred and respected in the eyes of Islamic law, which necessitated the save and sponsorship and not abuse it, which it Makdt religious texts in the Qur'an and Sunnah frequent and categorical Sindh and significance.
On the other hand these texts proved that the right to life in Islam Aigv when the human right to life, but in the right to life of animals and plants and all other living creatures.
This research has dealt with the subject of the right to life and provisions that protect and preserve this right in Islamic law by detail because it is the most important kinds of rights in Islam, and the aim of the research is to demonstrate the keenness of Islam in its provisions and the provisions and purposes of the first priorities to save the soul and the bloodshed and respect the right to life, unlike what is happening today the waste of this right in the name of Islam with what we notice from a strong concern in the text and legal provisions of the emphasis on the sanctity of this right and worth the big
In Islamic jurisprudence, we find all doctrinal matters related to this fundamental right, and associated legitimacy of the provisions, so ensure that this research to track some Matalq the right to life of the subjects, and the most important provisions in Islamic jurisprudence research and study in two sections: Section I with four demands: the first dealt with the concept of the right life, and in the second: rights jurisprudence in Islam, and in the third and fourth dealt with the right to life in the texts of the Qur'an and Sunnah. The second topic in which three demands: the first dealt with the right to life in the jurisprudence of rights, and the second dealing with some of the rulings affirming the sanctity of the right to life in a brief and whole, and in the third the right to life of the fetus in comparative jurisprudence will stand him Abeche detail in the Islamic Comparative Jurisprudence as permitted by Search volume first and because it represents the beginning of a fetus from the trip Second life.
Effect of systemic thinking in the collection of material for the preparatory phase
Authors: Mohi Dr. Zaina Salem 
Published: March 2021

This study aimed to know the effect of using the Systematic Thinking Skills in the collection of the fifth grade students in the eloquence subject. This study was performed in Al-Ma’amoon School for girls to be the field to apply the experience of the study. The sample consisted of (59) female students (29) students in the experimental group, (30) students in the standard group the Systematic Thinking Skills for the experimental group and the traditional way (standard) for the standard groupA statically comparison has been made by using T-Test in the following variables (age and the marks of Arabic language marks of the mid-year exam) and Kai Square in the parents education achievement. The researcher prepared and tested a collective dimensional test which is a multiple choices (30) itemsAnd the researcher treated her data statistically by using: T- Test. Test (Ka 2) Kai-square, and the equation of coefficient difficulty and the equation of the power of distinction and the effectiveness of wrong alternatives and kuder-richardson k.r-20. And the most important findings of the study is the presence of significant statistical difference a between the two groups, the experimental and the standard in variable collection for the benefit of the experimental group. Theresearcher recommended several proposals and recommendations.
Duality of life and death in Hashmyat Kumait display and analysis
Authors: Neama Dr. Hamida Hassan 
Published: March 2021

(Al-Kumait) has been considered unique poet who contemporized agonies and panics of (Hashimyeen) and sustained huge sufferings. Thus, it could be said that he is the poet of matter, as that imposed on him his soul and his thoughts characterized with Shiite impression of A'ly Al-Bayt (the messenger's family). He wanted, under strict conditions, to convey sufferings and agonies of the Messenger's family, that awakened his emotions, sensibility and thoughts; besides that ,the reality of Islamic society since then , was defeated and broken by the killing of Imam "Ali" (peace upon him) and his son (Al-Hussein). The vocabularies in the poetry of (Kumait) indicated to human indulgence into temporary pleasures, in return, the poet describe the Messenger 's family ,that they deserted the worldly life and its decorations ,since they found it as a temporary life . Thus, they wanted to pass it as to get the internal life ,where they did not find anything but to die in the line of Allah.
The Functionality of Color Terms in Antarah IBN SHADAD's Poetry
Authors: Jawad M . Raad Abdul Jabbar 
Published: March 2021

To start with, a definition of the term 'color' in Arabic language is presented. Then, a study of colors implications in Al-Jahili poetry is proceeded; the poet's creativity in using color terms and incorporating these terms in Jahili poems explicitly or implicitly in forming up the topics of their poetry, then outlined. Color figures and images are dominant in Al-Jahili poetry to its extreme so as to propagate an oasis of environmental emulations, on one hand, and an outlet for personal experience on the other. In his poetry, Antara followed his ancestors' poetic traditions and closely textualized their inspirations and fantasies in his versification. Partly, his poetic diction was personalized; whereas, the semantic contents tackled by ancestors were mediated and de toured astray in some instanses. Reviewing his poetry collection one can infer his typical attitudes of using colors: the black, the white, the red, the green, the blue, and the yellow. Excessive use of these colors can be cited along with multiplicity of presentation in creating a quantum of color implications especially those of the white and the black, he used a decorated mosaic of colors in forming his poetic image; whereas he incorporated a corona of colors in restoring his poeticity. Color contrasts are foregrounded in building up perceptible imagesof his poems. Colorful images, he used, asa loverand as a knight are merged with his passion and bravery; though gloomy in his macabre. The paper concludes that Antara used an excessive influx of colors terminology and semantic sheds in entailing his topics, focusing on the red, black and white. The black was his favorite; whereas the red and the black are used excessively in his expressions. Explicit reference to the red and black was the highest in number in the selected poems. Essentially, some node that the notability of the black was a symptom of suffering and degrading he suffered as a black.
The term evil when Imam Tirmidhi in Aljama Kaber
Authors: Alwaan Dr. Safaa Jaafar 
Published: March 2021

This research seeks to show what came in the Sunnah of the conversations in the recruitment of medical herbs and health purposes. I called was: (herbal treatment plants and in the Sunnah), which was keen on rooting this type of treatment with a statement of benefits and uses . The survey is not intended to search all the talk, it is not limited nine pages; but I wanted a statement of some aspects of the subject as well as noted for its importance with a view to expanding it. This research has been divided on the brief introduction, which in the hands of the reader and three sections: First topic: the importance of herbal remedies. The second topic: Therapeutics plants and herbs. It showed what came in the Sunnah of the commandments and tips for treatment and herbal plants. The third topic: Nutrition Care. Find a conclusion and then sealed it showed the most important findings.
The Sound System of Baghdadi Arabic in the Light of Distinctive Feature Theory
Authors: Hassan Inst. Dr. Abdul Rahman Abbood 
Published: March 2021

This paper is an attempt to look at the sound system of Baghdadi Arabic in view of the Distinctive Feature Theory, in order to see how far such a theory would be applicable to the language variety being dealt with in this paper. The main purpose ,here, is to see how far is it possible to group the sounds of Baghdadi Arabic into classes according to their phonetic (distinctive) properties. Thus, on one hand, the paper is meant to deal with the sounds of Baghdadi Arabic in terms of Trubetzkoy's distinctive oppositions, using the method of contrasting the classes of sounds according to such oppositions.