bluuebunny/crossref_metadata_2025_split huggingface dataset:
La valeur ajoutée de la digitalisation: être plusinformé, connecté et agile
Authors: Rosset Christian 
Published: June 2021

La valeur ajoutée de la digitalisation: être plusinformé, connecté et agile
La digitalisation et les nouvelles technologies représentent un grand potentiel pour soutenir une gestion des écosystèmes forestiers qui soit proche de la nature, multifonctionnelle et durable. Il existe déjà de nombreux exemples concrets de l’utilisation judicieuse de ces technologies dans ce domaine exigeant et complexe. Les capteurs des satellites, des drones ou des smartphones fournissent des informations toujours plus précises sur l’état de la forêt et son évolution. La digitalisation et la mise en réseau des processus de gestion favorisent une pensée systémique et aident à mieux appréhender la complexité de la gestion forestière. Les plateformes d’échange d’expériences et de connaissances permettent de mettre en commun les nombreuses et diverses expertises venant de la pratique, ce qui permet de mieux comprendre, en fonction des situations et des faits, la dynamique des écosystèmes forestiers, les techniques sylvicoles utilisées et leurs effets. La réalité virtuelle offre la possibilité de rapprocher la forêt du grand public. Par exemple, le «voyage dans le temps», permis par une documentation visuelle de la forêt au cours du temps, peut être utilisé pour illustrer les effets des mesures sylvicoles et les relier concrètement aux attentes de la société et des propriétaires forestiers. Etre bien informé et renforcer la pensée systémique et les échanges avec les acteurs forestiers sont des conditions préalables importantes pour pouvoir s’adapter rapidement, de façon flexible et efficace et faire preuve d’agilité, ce d’autant plus dans un contexte de changements profonds, tels que les changements climatiques.
Reconnaître les arbres-habitats grâce à l’application habitat.sylvotheque.ch
Authors: Bütler Rita , Rosset Christian , Larrieu Laurent 
Published: June 2021

Reconnaître les arbres-habitats grâce à l’application habitat.sylvotheque.ch
Découvrir, rechercher et identifier les dendromicrohabitats portés par les arbres grâce à des photos à 360° prises en forêt: habitat.sylvotheque.ch est une plateforme informatique, disponible en français, en allemand et en anglais, pour apprendre à reconnaître les dendromicrohabitats, petits milieux de vie portés par les arbres et qui sont indispensables à des milliers d’organismes spécialisés. A l’aide de nombreux contenus multimédias sous forme d’images, de vidéos et de textes, l’utilisateur est mis au défi par quatre modes d’apprentissage interactifs à difficulté croissante. Le site, riche en informations, s’adresse autant au débutant qu’au fin connaisseur des arbres-habitats.
DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN FRAUD PENTAGON
Authors: Carla Carla , Pangestu Stevanus 
Published: June 2021

Abstract— The purpose of this research is to analyze the effects of variables, which were derived from the Fraud Pentagon framework, on earnings management. Beneish M-Score was used to measure earnings management, which serves as a proxy fraudulent financial reporting. The independent variables consist of financial target, financial stability, external pressure, personal financial need, nature of industry, effective monitoring, change in auditor, change in director, and CEO duality. One hundred and sixteen publicly traded manufacturing companies were examined for the period 2016-2018 (n=348). Our balanced dataset was analyzed using fixed-effects panel regression. Our investigation finds that financial target, external pressure, personal financial need, nature of industry, change in auditor, and CEO duality significantly affect fraudulent financial reporting. Meanwhile, financial stability, ineffective monitoring, and change in director do not significantly affect fraudulent financial reporting.

Keywords: Earnings Management; Fraud, Fraud Pentagon; Fraudulent Financial Reporting
TAX AVOIDANCE DAN KARAKTERISTIK OPERASIONAL PERUSAHAAN TERHADAP BIAYA HUTANG
Authors: Idawati Wiwi , Wisudarwanto Fandi 
Published: June 2021

Abstract ˗ The purpose of this research is to obtain empirical evidence of the effect of Tax Avoidance, Institutional Ownership, Operating Cash Flow and Leverage on the Cost of Debt. This study uses a causal-comparative research method with secondary data obtained from the financial statements of property companies. The population in this study were 49 property companies listed on the Indonesia Stock Exchange. The sampling technique was purposive sampling in order to obtain a representative sample of 17 property companies. This study uses multiple regression analysis to test the hypothesis. Based on the research results indicate that Tax Avoidance and Operating Cash Flow do not have a significant effect on the cost of debt and collectively tax avoidance, institutional ownership, operating cash flow, leverage simultaneously affect the cost of debt.

Keywords: Tax Avoidance; Institutional Ownership; Operating Cash Flow; Leverage; Cost of Debt
ANALYSIS ON FACTORS THAT AFFECT STOCK PRICE: A STUDY ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES AT INDONESIA STOCK EXCHANGE
Authors: Chandra Cindy Novita , Osesoga Maria Stefani 
Published: June 2021

Abstract— This study expects to determine the impact of Earnings Per Share (EPS), Current Ratio, Return On Asset (ROA), and Debt to Equity Ratio (DER) towards stock price of property and real estate firms. The samples consist of 37 property, real estate and building construction companies that were listed in Indonesia Stock Exchange period 2017–2019. Samples criteria were: listed on Indonesian Stock Exchange during 2017–2019; did not suspend by Indonesian Stock Exchange; published financial statements during 2017 – 2019; had closing date on December 31th, using Rupiah as reporting currency and published audited financial statement; have positive income; and did not do share splits and stock reverse during 2017 – 2019. The data was analysed by using multiple regression method. The result of this study are: EPS has positive significant impact to stock price, Current Ratio has no positive impact to stock price, while ROA and DER have negative significant impact to stock price. All the independent variables had significant impact on stock price simultaneously.

Keywords: Current Ratio; DER; EPS; ROA; Stock Price
PENGARUH OPPORTUNISTIC BEHAVIOUR, LEVERAGE, FINANCIAL DISTRESS TERHADAP EARNINGS MANAGEMENT
Authors: Alfina Claudy , Sambuaga Elfina Astrella 
Published: June 2021

Abstract— The purpose of this study is to examine the effect of opportunistic behavior, leverage, financial distress on earnings management. Samples were obtained from non-financial companies that reported financial reports in a row from 2010-2019 with a purposive sampling method, so as to obtain data as much as 232 observations. Earnings management is measured using the Kothari (2005) model, opportunistic behavior consisting of free cash flow (FCF) as measured by the Lehn & Poulsen method (1989) and profitability as measured by Return on Assets (ROA), leverage is measured by Debt Ratio and financial distress. measured by Zmijewski's (1984) model during the study period. Data were tested using multiple linear regression through the STATA program. The results showed that opportunistic behavior as proxied by profitability can increase managers' motivation towards earnings management, as well as leverage. However, opportunistic behavior as proxied by free cash flow is not in accordance with predictions, while financial distress has no significant effect on earnings management.

Keywords: Earnings Management; Opportunistic Behaviour; Leverage; Financial Distress; Zmijewski Model
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA ANGGOTA DITLANTAS KEPOLISIAN DAERAH NTT
Authors: FoEh John EHJ , Papote Eliana 
Published: June 2021

Abstract- The research objectives were to determine: 1) The description of performance, organizational culture, education and training, competence and work motivation of Indonesian National Police members at the Traffic Directorate of East Nusa Tenggara Regional Police; 2) The influence of organizational culture, education and training, competence and work motivation on the performance of Police members at the East Nusa Tenggara Regional Police Traffic Directorate. The study was conducted on all members of the East Nusa Tenggara Police Traffic Directorate with 145 respondents. The data collected were analyzed descriptively based on the results of processed data using the method of Structural Equation Model. The results of descriptive analysis showed that the achievement of the indicators for each variable is as follows: Performance = 67.68 (Good Enough), Organizational Culture = 68.84 (Good), Competence = 67.93 (Good Enough), Education and Training = 67.45 (Good Enough), and Work Motivation = 68.55 (Good). Furthermore, the results of SEM analysis showed that Organizational Culture, Education and Training, Competence and Work Motivation had a positive and significant effect on the Performance of the investigated Police Members. This research is still limited to the 4 variables used so that testing is needed on other variables such as; leadership style, compensation, work atmosphere, work facilities and others with job satisfaction as an intervening variable.
Keywords: Performance; Organizational Culture; Education and Training; Competence; Work Motivation
Upaya Meningkatkan Kemampuan Guru Sekolah Dasar Dalam Mengelola Pembelajaran Melalui Supervisi Klinis
Authors: Heryawan Ade 
Published: June 2021

Pengelolaan kelas merupakan aspek yang sangat penting dimiliki guru. Guru yang terampil mengelola kelas akan berdampak pada kualiatas pembelajaran yang dihasilkan. Namun dari hasil observasi terhadap guru SD Sukasari Kaler II Kabupaten Majalengka ditemukan permasalahan rendahnya kemampuan dalam mengelola pembelajaran di kelas. Penulis mencoba melakukan penelitian dengan melakukan supervisi klinis sebagai upaya untuk memecahkan permasalahan tersebut. Penelitian yang dilakukan merupakan penelitian tindakan sekolah. Yang menjadi subjek penelitian ini adalah guru-guru SD Sukasari Kaler II Kabupaten Majalengka Tahun Pelajaran 2020/2021 yang berjumlah 10 orang. Hasil penelitian menunjukan adanya peningkatan kemampuan guru dalam mengelola pembelajaran di kelas dari mulai pra siklus hingga siklus terakhir. Dengan demikian disimpulkan bahwa pembinaan Supervisi dapat meningkatkan kemampuan Guru dalam mengelola Pembelajaran di SD Sukasari Kaler II Kabupaten Majalengka Tahun Pelajaran 2020/2021.
Media Video untuk Meningkatkan Prestasi Belajar Mata Kuliah Managemen Pemasaran di Masa Pandemi Covid-19 pada Mahasiswa Prodi Ekonomi Syariah IAIN Pekalongan
Authors: Misidawati Dwi Novaria , Nurdiana Ratna , Shofwani Siti Aniqoh , Hariyadi Ahmad 
Published: June 2021

Penggunaan media dalam pembelajaran managemen pemasaran adalah salah satu penyebab kurangnya minat dan rendahnya prestasi belajar mahasiswa dalam mengikuti pembelajaran mata kuliah managemen pemasaran. Penelitian ini bertujuan untuk meningkatkan minat dan prestasi belajar mata kuliah managemen pemasaran melalui media video pada mahasiswa kelas IA Prodi Ekonomi Syariah IAIN Pekalongan. Penelitian tindakan kelas ini dengann subjek penelitian mahasiswa yang mengambil mata kuliah managemen pemasaran kelas IA IAIN Pekalongan. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah observasi, dokumentasi dan tes. Adapun hasil penelitian adalah penerapan media video dapat meningkatkan minat dan prestasi belajar mata kuliah managemen pada mahasiswa, terbukti rata-rata kelas pra siklus71. Pada siklus I meningkat menjadi 76 dan meningkat lagi pada siklus II menjadi 79(92,86% mahasiswa tuntas) dari KKM yang telah ditentukan yaitu 70 dengan indikator 75% mahasiswa tuntas. Sehingga bisa dikatakan penerapan media video dapat meningkatka prestasi belajar mata kuliah managemen pada mahasiswa kelas IA Prodi Ekonomi Syariah IAIN Pekalongan
Peningkatan Kemampuan Seni Menyanyi Menggunakan Alat Musik Sederhana Pada Anak Kelompok B Melalui Metode Demontrasi
Authors: Agsriyani Dwi 
Published: June 2021

Penelitian ini bertujuan untuk meningkatkan hasil belajar kemampuan seni menyanyi menggunakan alat musik sederhana melalui metode demonstrasi pada anak kelompok B di TK Katini III Surakarta. Subyek penelitian ini adalah di TK Kartini III Surakarta yang berjumlah 20 anak.Objek penelitian ini adalah anak kelompok B TK Kartini III yang mengambil pembelajaran keterampilan menyanyi pada semester dua .Jenis penelitian ini yaitu penelitian tindakan kelas yang tediri dari dua siklus ,setiap siklus terdiri dari perencanaan ,pelaksanaan, obserrvasi dan refleksi. Instrumen pengumpulan data menggunakan observasi, dokumentasi, angket dan tes praktik menyayi dengan alat music dari botol bekas secara langsung . Hasil penelitian menunjukkan bahwa terjadi peningkatanpresentase penuntasan anak kelompok B pada prasiklus sebesar 38 %( 8 anak ),pada siklus I sebesar 53 %(11 anak ) pada siklus kedua presentase ketuntasan anak meningkat menjadi 83%(16 anak ). Kesimpulan temuan penelitian ini bahwa metode demonstrasi dapat meningkatkan hasil pembelajaran menggunakan alat musik sederhana dapat meningkatkan hasil belajar keterampilan menyanyi anak kelompok B di TK Kartini III Surakarta Tahun Pelajaran 2020/2021
Perbedaan Perceived Restorativeness Antara Siswa Yang Bersekolah Di Sekolah Alam Dengan Sekolah Umum
Authors: Johan Satria Putra  
Published: June 2021

Pengalaman restoratif atau perceived restorativeness adalah suatu pemulihan kondisi individu dari kelelahan psikologis sebagai akibat dari aktivitas sehari-hari. Ruang bagi anak untuk berinteraksi dengan alam dewasa ini semakin sedikit, sehingga perceived restorativeness menjadi menurun. Salah satu jenis sekolah yang ada saat ini yang memiliki unsur-unsur alami adalah sekolah alam, namun masih sangat sedikit penelitian psikologi di Indonesia dengan objek sekolah alam ini.. Penelitian ini bertujuan untuk melihat bagaimana perbedaan perceived restorativeness antara anak yang bersekolah di sekolah alam dengan anak yang bersekolah di sekolah umum. Penelitian dilakukan dengan pendekatan kuantitatif untuk melihat perbedaan perceived restorativeness antara dua kelompok subjek tersebut menggunakan teknik uji komparasi. Instrumen yang digunakan adalah skala PRCSC-II. Hasilnya ditemukan bahwa terdapat perbedaan perceived restorativeness antara siswa sekolah alam dengan sekolah umum (p<0,05), dengan tingkat perceived restorativeness pada siswa sekolah negeri lebih tinggi daripada siswa sekolah alam. Perbedaan ini dapat disebabkan oleh beberapa faktor, yaitu kerapian dan kelebatan elemen hijau di sekolah yang bersangkutan, keberadaan teman, serta aktivitas yang dilakukan di sekolah. Diharapkan dari hasil penelitian ini nantinya dapat diaplikasikan, baik oleh pihak sekolah umum maupun sekolah alam, untuk merancang lingkungan sekolah yang lebih restoratif.
Analisis Literasi Sains Siswa Sekolah Dasar Pada Kasus Pandemi Covid-19
Authors: Wibowo Andi 
Published: June 2021

Penelitian ini bertujuan untuk mengetahui tingkat literasi sains siswa sekolah dasar pada kasus pandemi covid-19. Penelitian ini merupakan penelitian kuantitatif deskriptif. Prosedur penelitian dalam penelitian ini meliputi (1) problem definition, (2) sample selection, (3) design of measurements & instruments, (4) collect the data, (5) analyse the data, (6) report the results. Populasi penelitian adalah siswa sekolah dasar di kabupaten Malang. Sampel penelitian ini sebanyak 336 siswa dari kelas 1 sampai kelas 6 sekolah dasar. Teknik pengambilan data menggunakan teknik wawancara dan angket. Instrumen yang digunakan dalam penelitian ini adalah lembar wawancara dan lembar angket. Hasil penelitian menunjukkan bahwa tingkat literasi sains siswa sekolah dasar pada kategori cukup sampai baik. Namun, secara analisis tiap indikator siswa sekolah dasar dari kelas 1 sampai kelas 6 menunjukkan bahwa pada domain sikap (1) tertarik pada sains dan (2) kesadaran lingkungan dan domain pengetahuan menjelaskan fenomena secara ilmiah masih menunjukkan kecenderungan pada kategori cukup.
ANATOMICAL ANALYSIS OF ISLAMIC RELIGIOUS EDUCATION CURRICULUM AT GENERAL HIGHER EDUCATION IN INDONESIA
Authors: Nasir Muhammad , Hamzah Syeh Hawib , Rijal Muhammad Khairul 
Published: June 2021

This article explores the anatomical characteristics of the Islamic Education Curriculum based on personal and community development in General Higher Education in Indonesia. This research is a qualitative study, words or actions of people observed and interviewed are the main data sources. The primary data sources of this study were elements of faculty leaders, heads of study programs, students, and lecturers of Islamic Religious Education. This study illustrates how the anatomical characteristics of Islamic Higher Education of General Islamic Education curriculum support strengthening personal and community development. The research findings show that the learning achievements of graduates, the content and teaching materials, the learning process or learning experience, and the assessment model illustrated in the curriculum structure, strongly support the development of responsibilities as individuals of Allah's servants and as Khalifah fi al-ardh. The aspect of personal development is the aspect of tathwir al-nafsi in the form of individual monotheism which includes the teaching of Islamic belief, strengthening of mahdhah and others. The aspect of tathwir al-ijetimaiy, illustrated in the strengthening of student social monotheism in the form of al-amr bi al-makruf wa al-nahy an al-mungkar, the human concept as caliph, democracy, science, technology, art, harmony, civil society, welfare, religious people, Islamic culture, Islamic political system, and democracy. The learning process is still dominated by increasing the understanding of the propositions, concepts, and theories with the teaching model of information processing. The internalization process through practice with social and humanistic teaching models still needs to be improved.
SOCIAL MORALITY EDUCATION IN THE REJANG’S CULTURE OF "SERAMBEAK"
Authors: Fakhruddin Fakhruddin 
Published: June 2021

The social morality education contained in Serambeak is a meeting of the sacred mission of Islamic education with the Rejang culture in terms maintaining the life of the Rejang community. The Rejang community lives on the basis of a rural life system that strongly adheres to a set of cultures and customs called Serambeak, which contain social morality education of the community. Thus, this qualitative research was conducted by means of the descriptive-analytic method in a way that the words, sentences, and discourses in the literary work of Serambeak were described, and were, then, analyzed by providing understanding and explanations of texts. Data interpretation was carried out resting upon the researcher’s and community’s perspectives through information shared by traditional and religious leaders. The data analysis technique was carried out by classifying the data based on tracing the sentence clusters in Serambeak through the character's speeches and their attitudes. The results of this study revealed the following: First, the use of Serambeak as a local culture with its literary beauty makes it easier for the Rejang community to receive the social morality education brought by Islam as a foreign religion. Second, the content of social morality education in Serambeak consists of the arrangement of life for action and demands for action. Third, the social morality education contained in Serambeak is an effort to erode the old life orders, attitudes, and behaviors of Rejang people.
HUMAN RESOURCES DEVELOPMENT STRATEGY ON QUALITY IMPROVEMENT OF POSTGRADUATE LECTURERS AT IAIN CURUP
Authors: Warlizasusi Jumira , Ifnaldi Ifnaldi , Lendrawaty Lendrawaty , Hartini Hartini , Rizki Fathur 
Published: June 2021

The purposes of this research are to find out a) the strategies in human resources development to improve the quality of Postgraduate lecturers at IAIN Curup, (b) supporting factors, and (c) the obstacles of human rights development. Using qualitative research method, the data were collected through interviews and documentary study. The research results showed that the strategies used for developing human resources or improving the quality of postgraduate lecturers include: (1) organizing the research methodology training; (2) holding the scientific journal writing training; (3) holding book writing/teaching materials training; and (4) involving lecturers into National and International Seminars. Supporting factors for human resource development are (a) high commitmentof IAIN Curup Postgraduate management, (b) organization and socialization activities for professors acceleration programs, and (c) conducting coaching clinic activities for reputable international publications, in the form of programs to publish research results in reputable international scientific journals. Meanwhile, the obstacles are inadequate infrastructure and limited funds because there are still few students and tuition fee is still in the third category in the Ministry of Religion's General Cost Standards (SBU). The funds have not been fully handed over to the Postgraduate, because it is still centralized at the Institute, if the Postgraduate organize an activity, it must be approved by the Institute before it run.
Top 100 cited articles in male breast cancer: A bibliometric analysis
Authors: Kwok Hiu Tat , Van Minh , Fan Ka Siu , Chan Jeremy 
Published: June 2021

BACKGROUND: Male breast cancer is a considerably rare condition and only accounts for 1% of all breast cancer cases. Due to limited public awareness, the condition is likely to present late, leading to late diagnosis and treatment worsening morbidity and mortality. This article aims to identify the focus and most influential research on male breast cancer. Objective Identify the most influential papers in male breast cancer. METHODS: Search on Web of Science using the search terms ‘Male’, ‘Breast Cancer’ and “Male breast cancer” to identify all full manuscripts in English language and were ranked by the total number of citations. The top 100 articles were then further analysed according to subject, author, journal, year and country of publications. RESULTS: The mean number of citations per paper was 96. Most cited paper was by Thorlacius, S et al. evaluating the relationship between BRCA2 and female breast cancer, prostate cancer, pancreatic cancer and ovarian cancer. Cancer is the journal with the most published papers and received most citations in the male breast cancer research field. The USA contributed 49 of the manuscripts in the top 100. The most studied topic was risk factors for male breast cancer, with 20 articles. CONCLUSIONS: The most cited papers identified in this study described the advance in the knowledge of genetics and epidemiology in male breast cancer and has led to improvements in the 4 management of the disease. Most of the highly cited articles in this field were published in high impact journals and had accumulated at least 100 citations to date, reflecting their quality and impact. By collating the most influential publications in this field, this analysis can serve to identify knowledge gaps in male breast cancer research as well as to help identify what makes a paper impactful and citable.