bluuebunny/crossref_metadata_2025_split huggingface dataset:
Satu Dekade Informasi Akuntansi dan Market Venture di Perusahaan Manufaktur Bursa Efek Indonesia
Authors: Mardiana Risa , Ahmar Nurmala , Djaddang Syahril 
Published: March 2021

A B S T R A C T
The purpose of this study is prove empirically accounting information affects market venture. This study discusses the accounting information and market ventures in manufacturing companies 2005-2014 Indonesia stock exchange as measured by Degree of Operating Leverage, Degree of Financial Leverage, Degree of Total Leverage, and Earnings. This research is quantitative research with panel data regression with 9.0 eviews to 107 of Manufacturing Indonesia. The study states that the overall absence of influence degree of operating leverage, degree of financial leverage, degree of total leverage and earnings against market venture and the difference results in a year on the degree of operating leverage, degree of financial leverage, degree of total leverage and earnings of the venture market. Research can add a reference material and encourage research accounting on the capital markets, knowledge of information regarding the degree of operating leverage, degree of financial leverage, degree of total leverage and earnings for investment decisions in the capital market, information market venture to investors in a way build institutions and better recording venture market.
A B S T R A K
Tujuan penelitian ini adalah untuk membuktikan secara empiris tentang Accounting Information mempengaruhi Market Venture. Penelitian ini membahas mengenai informasi akuntansi dan market venture di perusahaan manufaktur bursa efek indonesia 2005-2014 yang diukur dengan Degree of Operating Leverage, Degree of Financial Leverage, Degree of Total Leverage, dan Earnings. Penelitian ini adalah penelitian kuantitatif dengan regresi data panel dengan eviews 9.0 terhadap 107 Perusahaan Manufaktur Indonesia. Hasil penelitian menyatakan bahwa secara keseluruhan tidak terjadinya pengaruh degree of operating leverage, degree of financial leverage, degree of total leverage dan earnings terhadap market venture dan terjadinya perbedaan hasil secara per tahun pada degree of operating leverage, degree of financial leverage, degree of total leverage dan earnings terhadap market venture. Penelitian dapat menambah bahan referensi dan mendorong dilakukannya penelitian-penelitian akuntansi pada pasar modal, pengetahuan informasi mengenai degree of operating leverage, degree of financial leverage, degree of total leverage dan earning bagi keputusan investasi di pasar modal, pemberi informasi market venture kepada investor dengan cara membangun instansi dan pencatatan market venture lebih baik.
JEL Classification: O16, G32, M41
Korelasi Perilaku dan Kompetensi Wajib Pajak dengan Aplikasi Self Assessment
Authors: Suratno Suratno 
Published: March 2021

A B S T R A C T
This study aims to describe the relationship between competences and behaviour taxpayer with self-assessment application, to be able to provide input or submit to academia, regulatory research, practitioners, and the tax office for the application of self-assessment of personal taxpayers in West Jakarta can go well as planned government. The research was conducted by 30 survey respondents directly to the pre survey and 100 respondents currently using a survey questionnaire that contains a list of questions about the instrument under study. Respondents surveyed were private taxpayers who are registered and living in West Jakarta. Who did the calculation, payment, and reporting of the tax itself. The results of this study indicate that: (1) personal taxpayer attitudes positive significant with self-assessment aplication, (2) educate taxpayers personal positive significant with self-assessment aplication, (3) personal competence taxpayer positive significant with self-assessment aplication, and (4) attitudes, competencies, and personal taxpayer education together positive significant with self-assessment aplication.
A B S T R A K
Penelitian ini bertujuan untuk mendeskripsikan hubungan antara kompetensi dan perilaku wajib pajak dengan aplikasi penilaian mandiri, untuk dapat memberikan masukan atau menyampaikan kepada akademisi, peraturan penelitian, praktisi, dan kantor pajak untuk penerapan self-assessment terhadap wajib pajak pribadi di Barat. Jakarta bisa berjalan dengan baik seperti yang direncanakan pemerintah. Penelitian dilakukan oleh 30 responden survei langsung ke survei pra dan 100 responden saat ini menggunakan kuesioner survei yang berisi daftar pertanyaan tentang instrumen yang diteliti. Responden yang disurvei adalah wajib pajak swasta yang terdaftar dan tinggal di Jakarta Barat. Siapa yang melakukan perhitungan, pembayaran, dan pelaporan pajak itu sendiri. Hasil penelitian ini menunjukkan bahwa: (1) sikap wajib pajak pribadi yang signifikan signifikan dengan aplikasi penilaian sendiri, (2) mendidik pembayar pajak pribadi positif signifikan dengan aplikasi penilaian sendiri, (3) kompetensi pribadi wajib pajak yang positif signifikan dengan aplikasi penilaian sendiri, Dan (4) sikap, kompetensi, dan pendidikan wajib pajak secara bersama-sama positif signifikan dengan aplikasi penilaian sendiri.
JEL Classification: H26
Keputusan Manajemen Memediasi Pengaruh Gross Profit Margin Terhadap Benchmarking Agresivitas Pajak
Authors: Sani Santi , Surtikanti Surtikanti 
Published: March 2021

ABSTRACT
The aim of research to determine how much influence the gross profit margin on a tax aggressiveness benchmarking with pemediasi management decisions. Correlational quantitative research methods with PLS regression analysis techniques SmartPLS 3.0 program and selection of samples by purposive sampling methodThe results showed a significant influence between the gross profit margin on a tax aggressiveness mediated management decisions in this case financial leverage and dividend policy. Contributions of research can provide a signal to the fund owner (shareholder) the placement of capital in companies that commit acts of tax aggressiveness, and the regulator can be considered the formulation of the rules-setting debt and dividends related to the effect of tax payments arising from tax aggressiveness action.
A B S T R A K
Tujuan penelitian untuk mengetahui seberapa besar pengaruh gross profit margin terhadap benchmarking agresivitas pajak dengan pemediasi keputusan manajemen. Metode penelitian kuantitif korelasional dengan tehnik analisis regresi PLS program SmartPLS 3.0 dan pemilihan sampel dengan metode purposive sampling. Hasil penelitian menunjukkan pengaruh yang signifikan antara gross profit margin terhadap agresivitas pajak dimediasi keputusan manajemen dalam hal ini financial leverage dan kebijakan dividen. Kontribusi penelitian dapat memberikan signal terhadap pemilik dana (shareholder) terhadap penempatan modal pada perusahaan yang melakukan tindakan agresivitas pajak, dan bagi regulator dapat menjadi pertimbangan perumusan peraturan penetapan hutang dan dividen terkait dengan efek pembayaran pajak yang ditimbulkan dari tindakan agresivitas pajak.
JEL Classification: M41, H25
Pengaruh Independensi, Pengalaman, Profesionalisme, dan Komitmen Organisasi Pemeriksa Pajak terhadap Kualitas Audit Pajak di Kanwil DJP Jakarta Khusus
Authors: Abdul Fatah Muhamamad , Wiratno Adi , Parulian Ompusunggu Arles 
Published: March 2021

ABSTRACT
This study was conducted to test the effect of independence, experience, professionalism, and organizational commitment of tax auditor on audit quality of tax. The population in this study is functional tax auditor in Kanwil DJP Jakarta Khusus.The sampel used in this study were 139 of tax auditor at random, because researchers used random sampling methods in the selection of the sampel. While the methods of data analysis and multiple linear regression analysis with the help of software IBM SPSS 20.0. Quantitative data were collected through a questionnaire which was converted into interval data through the transformation of MSI so it can be analyzed statistically. The results showed variabel independence, experience, professionalism, and organizational commitment of tax auditor simultaneously effect on audit quality of tax. Partially, only independence, experience, and organizational commitment have a significant effect on audit quality of tax, but variabel professionalism isn’t have a significant effect on audit quality of tax.
ABSTRAK
Penelitian ini dilakukan untuk menguji secara empiris pengaruh independensi, pengalaman, profesionalisme dan komitmen organisasi pemeriksa pajak terhadap kualitas audit pajak. Populasi dalam penelitian ini adalah fungsional pemeriksa pajak di Kanwil DJP Jakarta Khusus. Sampel yang digunakan dalam penelitian ini sebanyak 139 fungsional pemeriksa pajak secara random, karena peneliti menggunakan metode Random Sampling dalam pemilihan sampelnya. Sedangkan metode analisis data menggunakan analisis deskripsi dan analisis regresi linear berganda dengan bantuan software IBM SPSS 20.0, dengan data kuantitatif yang dikumpulkan melalui kuesioner yang dikoversi menjadi data interval melalui transformasi MSI sehingga dapat dianalisis secara statistik. Hasil penelitian menunjukkan variabel independensi, pengalaman, profesionalisme dan komitmen organisasi pemeriksa pajak berpengaruh secara simultan terhadap kualitas audit pajak. Secara parsial hanya independensi, pengalaman dan komitmen organisasi yang berpengaruh signifikan terhadap kualitas audit pajak, tetapi varibel profesionalisme tidak berpengaruh secara signifikan terhadap kualitas audit pajak.
JEL Classification: M42
Anteseden dan Konsekuen Realisasi Belanja Modal Pada Provinsi di Indonesia
Authors: Zohrah Arifahtun , Suyanto Suyanto 
Published: March 2021

ABSTRACT
The purpose of this research is to examine the antecendent of Government Expenditure Realization, whether there is influence of Original Local Income (PAD) and Balance Fund against Government Expenditure Realization, and to examine the consequence of Government Expenditure Realization, whether there is influence of Government Expenditure Realization against Economic Growth. The population of this research is 33 Provinces of Indonesia, and used secondary data of Government Budgets-realization of Indonesia Provinces from 2009 until 2013. This research used multiple regression in antecendent of Government Expenditure Realization testing and simple regression in consequence of Government Expenditure Realization testing. The hypothesis testing consist of coefficient of determination test, F test, and t test. The research revealed that in antecendent of Government Expenditure Realizationtesting, partially Original Local Income (PAD) variable and Balance Fund variable influence Government Expenditure Realization, and in Consecuent Government Expenditure Realization testing, partially Government Expenditure Realization influence Economic Growth.
ABSTRAK
Tujuan dari penelitian ini adalah untuk menguji Anteseden Realisasi Belanja Modal yaitu pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Realisasi Belanja Modal, serta untuk menguji Konsekuen Realisasi Belanja Modal yaitu pengaruh Realisasi Belanja Modal terhadap Pertumbuhan Ekonomi. Populasi dalam penelitian ini adalah Provinsi di Indonesia, dan menggunakan data sekunder yang berupa Laporan Realisasi Anggaran (LRA) tahun 2009 sampai dengan tahun 2013. Penelitian ini menggunakan regresi berganda dalam pengujian Anteseden Realisai Belanja Modal dan regresi sederhana untuk pengujian Konsekuen Realisasi Belanja Modal. Uji hipotesis terdiri dari uji koefisien determinasi, uji F, dan uji t. Hasil penelitian menunjukkan bahwa dalam pengujian Anteseden Realisasi Belanja Modal, secara parsial Pendapatan Asli Daerah dan Dana Perimbangan berpengaruh terhadap Realisasi Belanja Modal, dan dalam Pengujian kosekuen, Realisasi Belanja Modal secara parsial berpengaruh terhadap Pertumbuhan Ekonomi.
JEL Classification: M40
Fault Detection based on MCSA for a 400Hz Asynchronous Motor for Airborne Applications
Authors: Haus Steffen , Mikat Heiko , Nowara Martin , Kandukuri Surya Teja , Klingauf Uwe , Buderath Matthias 
Published: March 2021

Future health monitoring concepts in different fields of engineering require reliable fault detection to avoid unscheduled machine downtime. Diagnosis of electrical induction machines for industrial applications is widely discussed in literature. In aviation industry, this topic is still only rarely discussed. A common approach to health monitoring for electrical induction machines is to use Motor Current Signature Analysis (MCSA) based on a Fast Fourier Transform (FFT). Research results on this topic are available for comparatively large motors, where the power supply is typically based on 50Hz alternating current, which is the general power supply frequency for industrial applications.
In this paper, transferability to airborne applications, where the power supply is 400Hz, is assessed. Three phase asynchronous motors are used to analyse detectability of different motor faults. The possibility to transfer fault detection results from 50Hz to 400Hz induction machines is the main question answered in this research work. 400Hz power supply frequency requires adjusted motor design, causing increased motor speed compared to 50Hz supply frequency. The motor used for experiments in this work is a 800W motor with 200V phase to phase power supply, powering an avionic fan. The fault cases to be examined are a bearing fault, a rotor unbalance, a stator winding fault, a broken rotor bar and a static air gap eccentricity. These are the most common faults in electrical induction machines which can cause machine downtime. The focus of the research work is the feasibility of the application of MCSA for small scale, high speed motor design, using the Fourier spectra of the current signal.
Detectability is given for all but the bearing fault, although rotor unbalance can only be detected in case of severe damage level. Results obtained in the experiments are interpreted withrespect to the motor design. Physical interpretation are given in case the results differ from those found in literature for 50Hz electrical machines.
Personal culture dan integritas, mana yang lebih penting untuk mengurangi kecurangan akuntansi?
Authors: Adhivinna Vidya Vitta , Aprilia Irma 
Published: March 2021

ABSTRACT: The research aimed to get empirical evidence the influence of internal control, individual morality, personal culture and integrity on accounting fraud at the OPD of Kulon Progo Regency. The sample used was 69 respondent with puropsive sampling method. The data were analized with multiple linear regression. The results of this reserch show that the personal culture has a positive effect on the accounting fraud and integrity has a negative effect on the accounting fraud, while internal control and has no effect on the accounting fraud.
The expansion of the occurrence the source adverb In the Qur'an
Authors: Dulaimi Dr .  Omar ALI Mohammad 
Published: March 2021

After the investigation and audit, the researcher found that (expansion) in the language differs from narrowness, in other words, it means idiomatically in the Koran that one expression could have more than one meaning and these meanings are all intended. With the causes and reasons, the recantation of the expression to expression is likely more than one analytical facet, and more than one meaning, and these analytical facets and meanings are all intended, and this (expansion) to be in this research. The research includes an introduction about the expansion linguistically and idiomatically and includes also four phases which have discussed four verses: the first verse is about the word (abathen\ عبثا); whereas it could have two analytical facets. The second verse is in the word (sa’ya \ (سعيا; which could have three analytical facets. The third verse is about the word (nahle\ نحلة); whereas four analytical facets could be there. The fourth verse is about the word (meta’a\ متاع); which could have five analytical facets. Finally, the results of this research have been discussed in the conclusion.
Albert Camus' Idea of Rebellion In The Outsider
Authors: Rustam Aneed Thanwan 
Published: March 2021

In novel The Outsider, Camus depicts the reality of the French colonialism in Algeria. The novel presents Camus' condemnation of Meursault's indifference to the brutality of the colonial society he belongs to. Meursault kills an Arab and he is judged not for this crime but because he doesn't behave according to the codes of his society during his mother's death. This shows that the Europeans treat the 'others' as 'things' ,and for the European judges, the murder of an Arab is not different from breaking a stone or cutting a tree. Meurault is a stranger in a strange world and the revelation he experiences at the moment of facing this world splits him from the values of his society. He retreats into the world of sensations, he trusts only the things he can see and find meaning in, refusing the abstract values of his society which are devoid of meaning. This substantiates Camus's message of art as a rebellion against the rigid system imposed on man and his attempt to transcend the limits of his society and create his own world of ideas in which he feels free to enjoy what he never experiences before, art as a transformation of human existence and an everlasting struggle for giving it meaning.
Assimilation in Selected Texts of Holy Quran: A Phonological Study
Authors: Dishar Inst. Iqbal Sahib 
Published: March 2021

Assimilation is a phonological, linguistic phenomenon. Assimilation is a change may occur between words or within a word when one speech sound comes to resemble or become identical with a neighboring sound. By heraldically swift speech, adjoining consonant sounds often influence one another to produce changes embedding modification in voicing, place of articulation, or in both voicing and place (Majeed& Mahmad, 1997 : 124). The main reason behind this change is the tendency of the speaker towards ease of articulation and/ or economy of effort. The study aims to contrast assimilation in Classical Arabic and Standard English in order to identify the different and similar patterns in the two languages.
Plagiarism in Arabic Criticism Heritage
Authors: M. Himeidi Assist. Prof.Dr. Sundus 
Published: March 2021

The phenomenon of plagiarism has been commonly dealt with in Arabic criticism heritage,and many traditional Arab critics have written a specific part in their books covering this phenomenon under the title of "literary thefts". Literary thefts have been condemned in Arabic heritage as one poet takes some expressions or phrases from his predecessors, and such a tendency leads to the underestimation of the poet’s status. This phenomenon is called "citation" in Arabic rhetorics when the cited materials are extracted from the Glorious Qur'an or the Prophetic Traditions. This phenomenon has been given different names in Arabic heritage depending on the source of taken materials like sayings, poetry, etc.The phenomenon of plagiarism can be found in the poetic antithesis. Accordingly, plagiarism is the focus of this study. This study is organized around an introduction and three sections. Section one presents the concept of plagiarism from linguistic and terminological perspectivesa long with its history. Section two is limited to the different types of plagiarism in Arabic criticism heritage. Section three deals with the construction patterns of Arabic criticism heritage. Finally, conclusions are drawn out.
Identity and problematic affiliation in the Arab novel
Authors: Hadi Dr. Taghreed Abdul Khalek 
Published: March 2021

The affiliation main point in the Arab novel value, is a variety of different aspects and establishes a history of an entire people , they are the result of standard conditions, social and economic affected in Arab societies and pushed out towards the mixing or melt with other communities left on the impact of the problem in the national identity of the Arab individual .The research deal with the problem through the narrative texts raised the subject of discussion with the stand on homelands repellant models for their sons because of the circumstances and the pressure, on the contrary homelands attracting entrants from last nationalities. The research concluded that the main reason to loss of the identity of belonging to the homelands is the lack of community awareness of the individual which promotes belonging to his land and its components.
Mohammed Almagout poetry in his collection ( Seyaf Alzehour) Textual reading in Purposefulness
Authors: Khidier Assist. Teacher Rafid Jeyad 
Published: March 2021

Mohammed Almagout is a fruitful poetical character of innovative ideas , violating the standard system in thinking and writing. He aims to create intellectual and epistemological alternatives , to reach the future, where the targeted poetical dreams rather than reality. He is with humanistic vision seeking glimpses of hope. His poetical approach is humanistic targeting new horizons to provide life with purposefulness for the responder . The research problem: The research tackles the concept of ( purposefulness) as textual criteria , and basic condition in humanistic communication process, between the poet, the creator of coherence and aim connected text , and the responder , who intends to investigate the purposefulness. The research method and aim.The research follows textual approach, to explain the language of the poet in this collection, and to locate and investigate the mechanism of the poet purposefulness, where that opens a gap to show the text, and multiple readings. The purposefulness is of condensed dimension rather than significance rational , as in ordinary text.
The Libyan - Egyptian relation 1969-2005
Authors: Obaid Assist. prof. Dr. Muna Hussein 
Published: March 2021

The research in the Egyptian - Libyan relation dates back to ancient history. The change of leaders and the political system had affected these relations ,so they had changed from being so close to unly passing through tension and even conflict There is long borders between the two countries more than a thousand kilo-which made some kind of social relations ship between the people of the two countries . the relation between the two states had grew stronger ,after their in dependence especially when Libya tried to follow the steps of Egypt during Nasir era, but their relations deteriorated after Egypt's peace treaty with Israel , but it had flourished buck in the nineties. In spite of the improvement in the relation. between the two part after 2003.on the economic level , it had passed through tensions because of the mutual acquisitions of the two authorities,the Egyptian and the Libyan because of Libyan decision to abandon weapons of mass distraction, and the Libyan close relations with the muslim brother hood in Egypt,the main opposition forcei-Egypt at that time.