bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pendapatan Asli Daerah, Dana Bagi Hasil Pajak dan Bukan Pajak, Dana Alokasi Umum dan Dana Alokasi Khusus dan Belanja Modal pada Kabupaten/Kota Provinsi Jawa Barat
Authors: Pamuji Wahyu , Abdillah Willy 
Published: March 2021

ABSTRACT
This study aims to examine the effect of income, revenue-sharing, general allocation fund and a special allocation of funds for capital expenditure District / City in West Java province in 2008 - 2012. The analysis method used in this research is quantitative method with regression testing multiple test the classic assumption before it get the best research model. The variables in this study were of income, revenue-sharing, general allocation fund and a special allocation fund as an independent variable and capital expenditures as the dependent variable. These results prove that the local revenue, revenue-sharing, general allocation fund and a special allocation fund a significant effect on of capital expenditure on Kabupaten / Kota in the province of West Java. The results of the study provide evidence that regional income, revenue-sharing, general allocation fund a significant effect on capital expenditure, while the special allocation variables no significant effect on of capital expenditure. This study shows that the potential of the region will determine the composition of of capital expenditure in Kabupaten / Kota in West Java Province.
ABSTRAK
Penelitian ini bertujuan menguji pengaruh pendapatan asli daerah, dana bagi hasil, dana alokasi umum dan dana alokasi khusus terhadap belanja modal Pemerintah Kabupaten/Kota di Provinsi Jawa Barat tahun 2008 - 2012. Metode analisis yang digunakan dalam penelitian ini adalah metode kuantitatif, dengan pengujian regresi berganda dengan melakukan uji asumsi klasik sebelum mendapatkan model penelitian terbaik. Variabel dalam penelitian ini adalah pendapatan asli daerah, dana bagi hasil, dana alokasi umum dan dana alokasi khusus sebagai variabel independen dan Belanja Modal sebagai variabel dependen. Hasil penelitian ini membuktikan bahwa pendapatan asli daerah, dana bagi hasil, dana alokasi umum dan dana alokasi khusus berpengaruh signifikan terhadap belanja modal pada Kabupaten/Kota di Provinsi Jawa Barat. Hasil penelitian memberikan bukti bahwa pendapatan asli daerah, dana bagi hasil, dana alokasi umum.
JEL Classification: H83, M12
Analisis Faktor - Faktor yang Mempengaruhi Terjadinya Fraud
Authors: Suryana Asep , Sadeli Dadang 
Published: March 2021

A B S T R A C T
Fraud can happen in the work environment in field of education. The purpose of this study was to demonstrate and explain empirically that there is the influence of the working environment, personal attitude and administration system against fraud. The study was conducted by survey method. Samples are 84 administrative employees and teachers in SMA and SMK Sukabumi. Testing is done by multiple linear regression analysis. Instruments adopted from previous research. Validity and reliability tests conducted before hypothesis test. The research proves that the work environment against fraud. Personal influence attitude and system administration against fraud is not proven significantly.
A B S T R A K
Kecurangan dapat terjadi di lingkungan kerja di bidang pendidikan. Tujuan penelitian ini adalah untuk membuktikan dan menjelaskan secara empiris bahwa ada pengaruh lingkungan kerja, personal attitude dan sistem administrasi terhadap fraud. Penelitian dilakukan dengan metode survey. Sampel adalah 84 pegawai tata usaha dan guru di SMAN dan SMKN Sukabumi. Pengujian dilakukan dengan uji regresi liner berganda. Instrumen diadopsi dari peneliti sebelumnya. Uji validitas dan reliabilitas dilakukan sebelum dilakukan uji hipotesis. Hasil penelitian membuktikan bahwa lingkungan kerja terhadap fraud. Pengaruh personal attitude dan sistem administrasi terhadap fraud tidak terbukti secara signifikan.
JEL Classification: H22, I22
Faktor Fundamental, Suku Bunga, Nilai Tukar dan Return Saham Perusahaan Sektor Industri Barang Konsumsi
Authors: G. Andamari Basis 
Published: March 2021

A B S T R A C T
This study aims to examine the effect of return on equity, debt equity ratio, earnings per share, interest rates and the Exchange Rate To return under common control. Sample is the company-consumer goods industry sector company listed on the Indonesian Stock Exchange 2008-2011. Testing is done by multiple linear regression. Test results showed that the earnings per share and interest rates showed a significant influence under common thing against return. Return on equity, debt to equity ratio, Exchange Rate indicates the findings of no effect. Results showed that the accounting information is a prayer One That information is used to review adopted a decision to invest. Future research is recommended to review conduct tests with samples of different industries and adding new accounting information in addition to that already examined.
A B S T R A K
Penelitian bertujuan menguji pengaruh return on equity, debt equity of ratio, earning per share, suku bunga dan nilai tukar terhadap return saham. Sampel adalah perusahaan-perusahaan sektor industri barang konsumsi yang terdaftar di BEI tahun 2008–2011. Pengujian dilakukan dengan regresi linier berganda. Hasil pengujian menunjukkan bahwa earning per share dan suku bunga menunjukkan pengaruh yang signifikan terhadap return saham. Return on equity, debt to equity ratio, nilai tukar menunjukkan hasil tidak berpengaruh. Hasil penelitian menunjukkan bahwa informasi akuntansi merupakan salah satu informasi yang digunakan untuk mengambil keputusan berinvestasi. Penelitian mendatang disarankan untuk melakukan pengujian dengan sampel industri berbeda dan menambahkan informasi akuntansi baru selain yang telah diteliti.
JEL Classification: G14, G10
Implementasi Standar Akuntansi Keuangan Tax Amnesty (Psak 70): Cermin Kepatuhan Pajak
Authors: Ahmar Nurmala 
Published: March 2021

ABSTRACT
The Financial Services Authority (OJK) stipulates that tax amnesty ends on March 31, 2017. The institution claims the program is able to improve banking liquidity. This study aims to investigate the effectiveness of the implementation of the tax amnesty program which is regulated by the presentation of the report based on PSAK 70. The sample is 93 companies from 5 financial institutions. These financial institutions are banks, insurance, financial institutions, securities, and other investment companies. The observation period was carried out during 2016. The results of the study found that more banking financial institutions did not participate in the tax amnesty program than those who participated. The same thing was found in financial institutions. Securities companies and other financial institutions were found to have greater participation, while insurance companies were found to have balanced participation. The results of these studies can be the basis of policy regarding recurring policies related to tax amnesty in Indonesia because participation from the banking sector in terms of implementation of PSAK 70 is still dominated by non-participation status.
ABSTRAK
Otoritas Jasa Keuangan menetapkan bahwa pengampunan pajak yang berakhir pada 31 Maret 2017. Institusi tersebut mengklaim program tersebut mampu memperbaiki likuiditas perbankan. Penelitian ini bertujuan menginvestigasi efektifitas implementasi program pengampunan pajak yang diatur penyajian laporannya perdasarkan PSAK 70. Sampel adalah 93 perusahaan dari 5 lembaga keuangan. Lembaga keuangan tersebut adalah bank, asuransi, lembaga pembiayaan, sekuritas, dan perusahaan invstasi lainnya. Masa observasi dilakukan selama tahun 2016. Hasil penelitian menemukan bahwa lembaga keuangan perbankan lebih banyak yang tidak berpartisipasi pada program tax amnesty dibandingkan yang berpartisipasi. Hal yang sama ditemukan pada lembaga pembiayaan. Perusahaan sekuritas dan lembaga keuangan lain ditemukan memiliki partisipasi lebih besar, sedangkan perusahaan asuransi ditemukan memiliki partisipasi yang berimbang. Hasil penelitian tersebut dapat menjadi dasar kebijakan tentang kebijakan berulang terkait tax amnesty di Indonesia karena partisipasi dari sector perbankan ditinjau dari implementasi PSAK 70 masih didominasi status tidak berpartisipasi dan dengan kata lain kepatuhan pajak yang diukur daripartisipasi tax amnesty masih belum optimum.
JEL Classification: H21, G32, M41
Upaya Pencegahan dan Penanganan Kredit Macet Ditinjau dari Persepsi Nasabah
Authors: Putri Eriska Ajeng Ade , Nuraina Elva , Yusdita Elana Era 
Published: March 2021

ABSTRACT
This research aims to minimize or avoid nonperforming loan problems by knowing the perspective side of the customer which the bank does not know. The type of research used is a qualitative approach. Data collection techniques through interviews and observations. The findings of the study show that (1) In the procedure for granting credit, there are requirements if a customer who wishes to apply for a loan also includes collateral and a mutation in the customer’s savings account balance. (2) Loans given by Banks, especially the type of KUR (People’s Business Credit) are primarily intended for people who wish to establish or de-velop their businesses, however some of the funds are used for personal purposes and also deposit loan funds at the Bank. (3) According to customer perceptions, the factors causing nonperforming loan are mainly due to business failure, coupled with the Covid-19 pandemic. (4) Preventive measures that can be taken are conducting customer business surveys by focusing on opportunities for customer to earn income or paying attention to the customer’s business chan. Handling measures that can be taken are by means of credit restructuring or credit extension by the bank.
ABSTRAK
Penelitian ini bertujuan untuk meminimalisir atau menghindari masalah kredit macet dengan mengetahui sisi presepktif dari nasabah yang tidak diketahui oleh bank. Jenis penelitian yaitu pendekatan kualitatif. Teknik pengumpulan data melalui wawancara dan observasi. Hasil temuan penelitian menunjukan bahwa (1) Dalam prosedur pemberian kredit terdapat persyaratan jika nasabah yang hendak mengajukan pinjaman juga menyertakan agunan dan mutasi saldo rekening tabungan nasabah. (2) Pinjaman yang diberikan bank khususnya jenis KUR (Kredit Usaha Rakyat) utamanya diperuntukan bagi masyarakat yang hendak mendirikan atau mengembangkan usahanya , namun ada sebagian dana yang digunakan untuk kepeluan pribadi dan juga mendepositokan dana pinjaman di bank. (3) Menurut persepsi nasabah faktor penyebab kredit macet utamanya karena kegagalan bisnis ditambah lagi dengan adanya pandemi covid-19. (4) Upaya pencegahannya yaitu melakukan survei usaha nasabah dengan berfokus pada peluang nasabah dalam memperoleh pendapatan atau memperhatikan rantai bisnis nasabah. Upaya penanganannya yaitu dengan cara rekstrukturisasi kredit atau perpanjangan masa kredit yang dilakukan oleh pihak bank.
JEL Classification : E51, E59
EFEKTIFITAS PENERAPAN FINGER PRINT PADA DINAS PEMBERDAYAAN MASYARAKAT DAN DESA PROVINSI SULAWESI SELATAN
Authors: Wahyudi Wahyudi , Bahri Syamsul , Maldun Syamsuddin 
Published: March 2021

Pendisiplinan pegawai sangat perlu untuk meningkatkan citra kerja, dan kinerja pegawai. Salah satu bagian dalam upaya pendisiplinan tersebut adalah penggunaan alat absensi dalam bentuk finger print. Penerapan absensi finger print di Dinas Pemberdayaan Masyarakat dan Desa Provinsi Sulawesi Selatan juga dapat memudahkan atasan untuk melihat tingkat kedisiplinan kehadiran dari masing-masing pegawai. Desain penelitian yang digunakan yaitu desain penelitian deskriptif dengan pendekatan kualitatif. Penelitian ini akan dilakukan di Dinas Pemberdayaan Masyarakat dan Desa Provinsi Sulawesi Selatan. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu: wawancara, observasi, serta dokumen. Untuk melakukan proses analisis data, peneliti akan melakukan tiga tahapan proses, yaitu: 1) Tahapan reduksi data (data reduction); 2) Tahapan penyajian data (data display); 3) Tahapan penarikan kesimpulan atau verifikasi (conclusing drawing verivication). Dalam proses pelaksanaannya keempat indikator yaitu pencapaian target, kemampuan adaptasi, kepuasan kerja dan tanggungjawab berdasarkan temuan di lapangan semuanya dilakukan dengan baik. Kendatipun ada masalah di lapangan namun hal tersebut hanya merupakan masalah teknis yang dapat diatasi dengan mudah dan cermat oleh instansi tersebut. Adapun hambatan dalam mendukung efektifitas pelaksanaan finger print di dinas PMD provinsi Sulawesi Selatan ada dua yaitu persoalan mesin finger print yang salah dalam melakukan identifikasi data pegawai dan adanya mesin eror.
Employee discipline is very necessary to improve work culture and employee performance. One part of the disciplinary effort is the use of an attendance device in the form of a finger print. The implementation of finger print attendance at the Office of Community and Village Empowerment Service in South Sulawesi Province can also make it easier for superiors to see the disciplinary level of attendance of each employee. The research design used is a descriptive research design with a qualitative approach. This research will be conducted at the Community and Village Empowerment Service of South Sulawesi Province. Data collection techniques used in this study are: interviews, observations, and documents. To carry out the data analysis process, the researcher conducted three stages of process, which are: 1) Data reduction; 2) data display; 3) drawing conclusions or verification. In the implementation process, the four indicators, which are target achievement, adaptability, job satisfaction and responsibility based on findings in the field are all done well. Even though there are problems during the fieldwork, they are only technical problems that can be resolved easily and carefully by the agency. There are two obstacles in supporting the effectiveness of the implementation of finger print at the PMD office of South Sulawesi province, namely the problem of finger print machines that incorrectly identify employee data and the machine errors.
Does the Modern Jury Represent a Successful Exercise in Democracy?
Authors: Wang Suyi 
Published: March 2021

This essay will scrutinises the role of modern jury in promoting civic participation in governance and how it reconciles with the concept of democracy. It will argue that in theory, it is admitted that the jury regime does fit into a successful exercise in democracy. However, in practice, due to it fails to serve democracy and unfortunately represents an unsuccessful exercise in democracy.
Education and Economy—— In the Perspective of Human Rights and Global Economy
Authors: Yin Yatian 
Published: March 2021

Intersecting and interacting with each other, the phenomena of human rights and the global economy are two of the most prominent and influential features of international relations.Education, whose level is the manifestation of a state’s soft power, has been playing a significant role in the development process of a country and the whole world, hence has been attached to more and more importance, even not less compared with economy. This article focuses on the right to education, one specific perspective of human rights, discusses its positive relation with economic development and aims at promoting its better realization.
Current Problems of Joint Fire Support in the Polish Armed Forces
Authors: Neffe Jarosław , Rabiej Paweł , Rawłuszko Michał 
Published: March 2021

ObjectivesThe aim of this paper is to attempt to identify the main challenges faced by the Polish Armed Forces in the area of Joint Fire Support. The publication will present Joint Terminal Attack Controller’s point of view on the problems of Joint Fire Support in the Polish Armed Forces. Due to the complexity of the problem, the authors decided to limit the scope of presentation to the most visible difficulties in specific services.MethodsThe views presented here result from empirical research based on participatory observations that were conducted during numerous national and international training operations organised in Poland and abroad and non-categorised interviews with the JTACs from the Tactical Air Control Party Central Group and the Tactical Air Control Party Training Center in Military University of Aviation in Dęblin.ResultsThe publication will present Joint Terminal Attack Controller’s point of view on the problems of Joint Fire Support in the Polish Armed Forces. For linguistic purposes, the terms controller and navigator were used in this text as synonyms of the JTAC acronym.ConclusionsDue to the complexity of the problem, the authors decided to limit the scope of presentation to the most visible difficulties in specific services. For linguistic purposes, the terms controller and navigator were used in this text as synonyms of the JTAC acronym.
The Reactivation of Main-belt Comet 259P/Garradd (P/2008 R1)
Authors: Hsieh Henry H. , Ishiguro Masateru , Knight Matthew M. , Moskovitz Nicholas A. , Sheppard Scott S. , Trujillo Chadwick A. 
Published: March 2021

Abstract
We present observations of main-belt comet (MBC) 259P/Garradd from 4 months prior to its 2017 perihelion passage to 5 months after perihelion using the Gemini North and South telescopes. The object was confirmed to be active during this period, placing it among seven MBCs confirmed to have recurrent activity. We find an average net pre-perihelion dust production rate for 259P in 2017 of

M

̇

d

=
(
4.6
±
0.2
)

kg s−1 (assuming grain densities of ρ = 2500 kg m−3 and a mean effective particle size of

a

¯

d

=
2

mm) and a best-fit start date of detectable activity of 2017 April 22 ± 1, when the object was at a heliocentric distance of r

h
= 1.96 ∓ 0.03 au and a true anomaly of ν = 313.°9 ± 0.°4. We estimate the effective active fraction of 259P’s surface area to be from f
act ∼ 7 × 10−3 to f
act ∼ 6 × 10−2 (corresponding to effective active areas of A
act ∼ 8 × 103 m2 to A
act ∼ 7 × 104 m2) at the start of its 2017 active period. A comparison of estimated total dust masses measured for 259P in 2008 and 2017 shows no evidence of changes in activity strength between the two active apparitions. The heliocentric distance of 259P’s activity onset point is much smaller than those of other MBCs, suggesting that its ice reservoirs may be located at greater depths than on MBCs farther from the Sun, increasing the time needed for a solar-irradiation-driven thermal wave to reach subsurface ice. We suggest that deeper ice on 259P could be a result of more rapid ice depletion caused by the object’s closer proximity to the Sun compared to other MBCs.
Human Inflammatory Neutrophils Express Genes Encoding Peptidase Inhibitors: Production of Elafin Mediated by NF-κB and CCAAT/Enhancer-Binding Protein β
Authors: Allaeys Isabelle , Ribeiro de Vargas Flavia , Bourgoin Sylvain G. , Poubelle Patrice E. 
Published: March 2021

Abstract
The concept of plasticity of neutrophils is highlighted by studies showing their ability to transdifferentiate into APCs. In this regard, transdifferentiated neutrophils were found at inflammatory sites of autoimmune arthritis (AIA). Exposure of neutrophils to inflammatory stimuli prolongs their survival, thereby favoring the acquisition of pathophysiologically relevant phenotypes and functions. By using microarrays, quantitative RT-PCR, and ELISAs, we showed that long-lived (LL) neutrophils obtained after 48 h of culture in the presence of GM-CSF, TNF, and IL-4 differentially expressed genes related to apoptosis, MHC class II, immune response, and inflammation. The expression of anti-inflammatory genes mainly of peptidase inhibitor families is upregulated in LL neutrophils. Among these, the PI3 gene encoding elafin was the most highly expressed. The de novo production of elafin by LL neutrophils depended on a synergism between GM-CSF and TNF via the activation and cooperativity of C/EBPβ and NF-κB pathways, respectively. Elafin concentrations were higher in synovial fluids (SF) of patients with AIA than in SF of osteoarthritis. SF neutrophils produced more elafin than blood counterparts. These results are discussed with respect to implications of neutrophils in chronic inflammation and the potential influence of elafin in AIA.
CD154 Resistant to Cleavage from Intracellular Milieu and Cell Surface Induces More Potent CD40-Mediated Responses
Authors: Salti Suzanne , Al-Zoobi Loubna , Darif Youssef , Hassan Ghada S. , Mourad Walid 
Published: March 2021

Abstract
In addition to the membrane-bound form, CD154 also exists as a soluble molecule originating from an intracellular and membrane cleavage. We have previously shown that CD154 cleavage from T cell surface is mediated by CD40 and involves the action of ADAM10/ADAM17 enzymes. In the aim of defining the importance of CD154 maintained on cell surface, we generated a CD154 mutated at the cleavage site. Our data show that the double mutation of E112 and M113 residues of CD154 abolishes its spontaneous release and the CD40-mediated cleavage from cell surface but does not affect its binding to CD40. We also demonstrated that both the release of CD154 from the intracellular milieu and its CD40-mediated cleavage from cell surface are highly dependent on ADAM10/ADAM17 enzymes. The CD154-EM mutant was shown capable of inducing a more prominent apoptotic response in susceptible B cell lines than the wild-type (WT) form of the molecule. In addition, human B cells cultured in the presence of the CD154-EM mutant exhibited upregulated proliferative responses compared with the CD154-WT. The CD154-EM mutant was also shown to trigger differentiation of human B cells, reflected by an increased Ig production, more significantly than CD154-WT. Thus, our data strongly suggest that cleavage-resistant CD154 is a more prominent stimulant than the cleavable form of the molecule. Therefore, a maintained expression of CD154 on cell membrane and a disturbed cleavage of the molecule could be a mechanism by which CD154 is involved in some pathological conditions and should be revisited.
Effects of Gmelina arborea Powdered Parts on Mortality of Dinoderus porcellus in Yam Chips
Authors: John W.C , Ishaya M , Oladejo A.O , Olori-Oke O , Ihum T.A , Ukanyirioha C.J 
Published: March 2021

The study aims at evaluating the efficacy of different doses of powdered stem and leaf parts of Gmelina arborea on Dinoderus porcellus infesting yam chips in Jos metropolis. The experiment was conducted at the Entomology Laboratory of the Federal College of Forestry, Jos. Samples of infested yam chips and Gmelina arborea were collected in Jos metropolis. Newly emerged adult Dinoderus porcellus were exposed to the yam chips which were mixed with different levels of Gmelina arborea parts powder (0, 5, 10, 15 and 20 g). The setup was monitored for 120 hours and mortality recorded. The study was carried out in a randomized complete design with treatments replicated thrice. Data was analysed using analysis of variance at 1 and 5 percent confidence level and Duncan test was used to separate the means. The results obtained reveal significant differences at p value=0.05 and 0.01. The results reveal that in all the doses, an increase in the amount of the powder resulted in increased incidence of D. porcellus mortality. After 120 hours of exposure, 100 % mortality was recorded from either 15 or 20 g stem bark + leaf powder treatment. From the results obtained, the use of 15 g stem bark+leaf powder of Gmelina arborea could be effective in yam chips preservation which could in turn strengthen food security.
Keywords: Yam chips; Dioscorea spp; Stem bark; Botanical; Leaf powder