bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Struktur Kepemilikan Institusional Dan Financial Leverage Terhadap Manajemen Laba
Authors: Ayudia Titania , Hapsari Nesti 
Published: September 2021

This study aims to determine whether there is an influence of Institutional Ownership Structure, Debt to Equity Ratio, and Debt to Asset Ratio to the Earnings Management partially or jointly. The method used in this research is descriptive method verification with a quantitative approach sourced from the annual financial statements on manufacturing companies sub sector of food and beverage, and literature studies. The sampling technique uses non probability sampling with purposive sampling technique. The data obtained were analyzed by testing the classic assumption, multiple linear regression analysis and hypothesis testing using t test and f test. This study uses the SPSS version 26 program to process data. The results of this study indicate that, Institutional Ownership Structure does not affect the Earnings Management, Debt to Equity Ratio (DER) have a negative and significant effect the Earnings Management, Debt to Asset Ratio (DAR) have a positive and significant effect the Earnings Management. And simultaneously Institutional Ownership Structure, Debt to Equity Ratio, and Debt to Asset Ratio have a affect the Earnings Management.
Keyword : Institutional Ownership Structure, Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Earnings Management.
Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Profitabilitas ( ROE)
Authors: Tiani Yosi , Hasanuh Nanu 
Published: September 2021

This study aims to prove and analyze the effect of Current Ratio and Debt to Equity Ratio to Return on Equity in basic industrial and chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018.These are 76 companies listed on the Indonesia Stock Exchange 2016-2018. Of the 76 listed companies, 10 companies were selected using purposive sampling. The data used in this study are secondary data, with how to collect the information needed from idx in the form of financial statements for 2016-2018. The method used to analyze the relationship between independent variables with the dependent variable is multiple regression method, and assumption test. Results of the discussion shows that simultaneously the independent variables: Current Ratio and Debt to Equity Ratio with the F test, jointly affects the Return on Equity. Result partially with the t test, the variable Current Ratio and Debt to Equity Ratio have an effect against Return on Equity.
Keywords : ROE, Debt to Equity Ratio, Current Ratio
Dinamika Hukum Perpajakan Di Indonesia Ditinjau Dari Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah Dan Distribusi Daerah
Authors: Fudika Moza Dela , Hamzah Rosyidi 
Published: September 2021

Changes in tax regulation policies as an implication of regional autonomy in Indonesia starting from Law Number 18 of 1997 concerning Regional Taxes and Regional Levies, then amended by Law Number 34 of 2000 concerning Amendments to Law Number 18 of 1997 concerning Taxes Regions and Regional Retribution. This regulation was later replaced by Law Number 28 of 2009 concerning Regional taxes and Regional Levies. Of the three regulations, legal dynamics occur that lead from decentralized to centralized. The research method in this study uses the normative legal method. From the results of the study, it is found that the dynamics of taxation law in Indonesia in terms of law number 28 of 2009 concerning regional taxes and regional distribution have experienced legal changes in terms of types of taxes, discretionary rate setting, and the nature of determining the type of tax of the law prevailing previously which led to a decentralized to centralized nature as well as a change in tax determination policy from an open list system to a closed list system.
Keyword : legal dynamics, taxation, regional taxes and regional distribution
ADDITIONAL CHARACTERISTICS OF HYBRID COMPOSITES FOR FILLING TEETH UNDER LOCAL MOUNTING CLOCKS
Authors: Makeev V.F. , Kukhta V.S. , Kyrmanov O.S. , Skalsky V.R. 
Published: September 2021

For the rational use of materials, it is necessary to have data on their ability to resist deformation and destruction. In particular, in each case it is necessary to have information on the stiffness, strength and resistance to destruction of materials in the specified operating conditions of the elements. To determine such strength characteristics of the material, certain studies are carried out.
According to the analysis of literature sources in the study of dental composites mainly determine the tensile strength (bending) and compression [2-10], because it is subjected to restore materials during their operation in the oral cavity.
The purpose of the study is to conduct a comparative analysis of the strength of hybrid composites of domestic and imported production during their local loading: Latelux (Latus, Ukraine), TETRIC N-CERAM (Ivoclar Vivadent, Liechtenstein), CHARISMA CLASSIC (Kulzer, Germany).
To conduct research, 10 samples of each dental polymer composite were made. Packaging and molding of the material into a specially designed form was performed in laboratory conditions at an air temperature of 18 210 C with their subsequent polymerization with a LED photopolymer lamp Bluephase 20i (G2) (Ivoclar Vivadent). Before the test, the samples were kept for 24 hours at a temperature of 370 C in saline.
The samples were loaded on the SVR-5 installation using a ball indenter (ball diameter mm steel SHX15, modulus of elasticity GPa, Poisson's ratio) with a speed of 0.002 mm/s.
The purpose of the study is to conduct a comparative analysis of the strength of hybrid composites of domestic and imported production during their local loading.
According to the results of experimental studies on the load of PB fracture, the Charisma Classic composite (5.72 ± 0.16 kN) has the highest strength, Latelux (4.23 ± 0.53 kN) the lowest, and Tetric N-Ceram (5, 03 ± 0.71 kN) occupies an intermediate position. To move the indenter, we obtained the following order of materials (in ascending order): Latelux (0.94 ± 0.11 mm); Charisma Classic (1.02 ± 0.04 mm); Tetric N-Ceram (1.03 ± 0.17 mm).
El Portafolio Electrónico-Online, Herramienta para el Desarrollo de Competencias y Evaluación en Universidades
Authors: Juárez Santiago B. , Garza González L. 
Published: September 2021

El presente trabajo muestra el estudio de metodología que se implementó, para el uso de Portafolio Electrónico- Online, para evaluar evidencias de las competencias generadas en estudiantes de nivel superior en perfil de un Programa Educativo en TIC, donde los resultados obtenidos fue el incremento de las habilidades de aplicación de Tecnología en los estudiantes, para la creación de sus productos que permiten demostrar sus avances en el desarrollo de su preparación profesional, al tener la responsabilidad de generar sus productos académicos, e integrarlos y administrarlos para el uso en su trayectoria profesional.
This paper presents the study methodology was implemented for the use of Portfolio E-Online, to evaluate evidence of competences generated the students in profile of an educational program in ICT, the results was the increase Technology application skills in students, to create products that allow demonstrate their progress in the development of their professional training, having the responsibility to generate their academic products, and integrate and manage them for use in their professional career.
STUDI KASUS ANEURISMA ARTERI PULMONALIS
Authors: Yusup Iyus Maolana 
Published: September 2021

Aneurisma arteri pulmonalis (AAP) merupakan pelebaran arteri pulmonalis yang disebabkan oleh kerusakan jaringan elastis dan kolagen pada tunika intima, media dan adventisia. AAP adalah kelainan vaskular arteri pulmonalis yang jarang terjadi di Indonesia. AAP sulit didiagnosis karena gejala klinis yang tidak khas serta tatalaksana yang masih belum jelas. Seorang wanita 39 tahun datang gejala klinis batuk lebih dari 2 minggu. Hasil pemeriksaan fisik tidak didapatkan adanya kelainan. Hasil pemeriksaan fisik didapatkan normal. Hasil laboratorium didapatkan normal. Hasil sputum BTA (-). Hasil Foto thorax tampak bayangan opak bulat batas tegas tepi reguler dengan sillhouette sign (-) di lapang tengah paru kiri, hasil usg ditemukan gambaran “yin and yang” dan CT Scan thorax lesi isodens, berbentuk saccular pada arteri pulmonalis kiri, berukuran ± 6,5 x 5,5 x 4,8 cm di lapang paru kiri . AAP adalah penyakit yang jarang terjadi dengan gejala klinis yang tidak khas Modalitas radiologi yang bisa digunakan adalah foto thorax USG, MSCT Scan. Diagnosis dini dan penatalaksanaan yang tepat dapat mengurangi risiko komplikasi AAP.
PERBANDINGAN TINGKAT PENGETAHUAN ABORSI PADA REMAJA PUTRI DI PERKOTAAN DAN PEDESAAN
Authors: Fuada Zakiatul , Rusly Dewi Karlina , Lubis Silvia Yasmin 
Published: September 2021

Remaja merupakan periode transisi antara anak-anak ke masa dewasa,atau anak usia belasan tahun, Remaja harus mempersiapkan diri menuju kehidupan dewasa, termasuk dalamaspek seksualnya. Dibutuhkan sikap yang bijaksanadaripara orang tua, pendidik dan masyarakat pada umumnya serta tentunya dariremaja itu sendiri, agar mereka dapat melewati masa transisi itu dengan selamat supaya remaja dan orangtua dapat mengatasi transisi ini dengan baik. Pada tahun 2011 angka kejadian aborsi di dunia diperkirakan 56 juta kasus (25,6%) dari 180 juta kehamilan. Di wilayah Asia Tenggara, World Health Organization (WHO) memperkirakan 4,2 juta aborsi dilakukan setiap tahunnya. Diantaranya 750.000 sampai 2 juta kasus terjadi di Indonesia, atau dapat dikatakan hampir 50%nya terjadi di Indonesia. Penelitian ini bertujuan untuk mengetahui gambaran pengetahuan tentang aborsi pada usia remaja. Metode penelitian yang digunakan adalah studi analitik dengan desain cross sectional. Pengambilan sampel menggunakan teknik simple random sampling yang diambil dari remaja putri kecamatan Simpang Keuremat dan Kota Lhokseumawe yang berjumlah total 214 sampel. Uji statistik yang digunakan adalah uji T dengan ketentuan hasil dilihat dari nilai T hitung. Hasil uji statistik didapatkan hasil nilai mean 38.33 (SD 5.335) dan nilai median 39,00 pada remaja putri perkotaan dan nilai mean 36.13 (SD 4,853) dan nilai median 36,00 pada remaja putri pedesaan nilai t hitung = 3.150 (sig. 0.002 dan T-hitung > T-tabel). Terdapat perbedaan tingkat pengetahuan tentang aborsi pada sampel penelitian ini berdasarkan statistik.
Nilai Religius Pada Kitab Puisi Balahindang Sakumpul Sapalimbayan Karya Iberamsyah Barbary
Authors: Cahyani Irni , Aswadi Dana , HB Akhmad 
Published: September 2021

Penelitian ini mengkaji tentang nilai religius pada kitab puisi Balahindang Sakumpul Sapalimbayan karya Iberamsyah Barbary. Tujuan penelitian ini adalah: (1) mendeskripsikan nilai religius yang berkaitan dengan hubungan manusia dengan Tuhan, (2) mendeskripsikan nilai religius yang berkaitan dengan hubungan manusia dengan dirinya.
Pendekatan yang digunakan dalam penelitian ini adalah pendekatan sosiologis. Jenis penelitian adalah penelitian kepustakaan. Penelitian ini menggunakan metode deskriptif analisis. Sumber data penelitian ini adalah Kitab Puisi Balahindang Sakumpul Sapalimbayan karya Iberamsyah Barbary yang diterbitkan oleh Yayasan Kamar Sastra Nusantara Tahun 2014. Teknik pengumpulan data dalam penelitian ini adalah teknik dokumentasi dan teknik analisis data.
Hasil penelitian yang diperoleh dari nilai religius pada kitab puisi Balahindang Sakumpul Sapalimbayan karya Iberamsyah Barbary meliputi: (1) Nilai religius hubungan manusia dengan Tuhan yang terdapat pada kitab puisi Balahindang Sakumpul Sapalimbayan karya Iberamsyah Barbary seperti berdoa yang terdapat pada puisi Assalamualaikum, Mamandir, Mambuka Lawang Langit, dan Bismillah. Nilai religi seperti ibadah terdapat pada puisi Assalamualaikum, Sakumpul Sapalimbayan, Bacalah Suara Tuhan, Manuju Baitullah, Babuka Puasa, dan Alhamdulillah, selanjutnya nilai religi seperti ikhlas terdapat pada puisi Ikhlas, dan nilai religi taubat terdapat pada puisi Mamandir. (2) Nilai religius hubungan manusia dengan Dirinya Sendiri yang terdapat pada kitab puisi Balahindang Sakumpul Sapalimbayan karya Iberamsyah Barbary seperti sabar yang terdapat puisi Babuka Puasa. Nilai religi syukur terdapat puisi Alhamdulillah, nilai religi tawakal terdapat pada puisi Sakumpul Sapalimbayan dan Mambuka Lawang Langit, nilai religi kerendahan hati terdapat pada puisi Bacalah Suara Tuhan, Bismillah, dan Ikhlas, nilai religius pandangan hidup terdapat pada puisi Manuju Baitullah, dan nilai religi ketulusan terdapat pada puisi Assalamualaikum.
Meningkatkan Kemampuan Kognitif Pendidikan Pancasila Dan Kewarganegaraan (PPKN) Materi Perumusan Dan Penetapan Pancasila Sebagai Dasar Negara Melalui Model Pembelajaran Think Pair Share
Authors: Titussiana Titussiana 
Published: September 2021

Berdasarkan hasil penelitian ditemukan beberapa faktor yang menjadi penyebab rendahnya kemampuan kognitif siswa pada pembelajaran Pendidikan Pancasila dan Kewarganegaraan (PPKn) materi perumusan dan penetapan Pancasila sebagai dasar negara. Faktor pertama, siswa kurang dilibatkan secara aktif dalam kegiatan pembelajaran. Siswa lebih berperan sebagai penerima informasi pasif, bukan sebagai subjek yang melakukan aktivitas belajar, sehingga perhatian siswa sering teralih pada hal-hal lain di luar materi pelajaran walaupun penyediaan fasilitas kegiatan pembelajaran sudah baik.
Tujuan dalam penelitian ini, antara lain: Untuk mengetahui pelaksanaan model pembelajaran think pair share pada siswa. Untuk mengetahui kemampuan kognitif Pendidikan Pancasila dan Kewarganegaraan (PPKn) materi perumusan dan penetapan Pancasila sebagai dasar negara. Untuk mengetahui pelaksanaan model pembelajaran think pair share dapat meningkatkan kemampuan kognitif Pendidikan Pancasila dan Kewarganegaraan (PPKn) materi perumusan dan penetapan Pancasila sebagai dasar negara.
Berdasarkan hasil penelitian, dapat diketahui kemampuan kognitif siswa dengan melaksanakan model pembelajaran think pair share mulai siklus I sampai dengan siklus II terus mengalami peningkatan yang cukup signifikan, yaitu dari kenaikan nilai rata-rata kemampuan kognitif sebesar 76,92 kemudian mengalami peningkatan pada siklus II adalah sebesar 81,48. Sehingga terdapat peningkatan nilai kemampuan kognitif sebesar 4,56. Dengan demikian kemampuan kognitif Pendidikan Pancasila dan Kewarganegaraan (PPKn) materi perumusan dan penetapan Pancasila sebagai dasar negara yang diperoleh siswa mengalami peningkatan yang cukup signifikan setelah dilaksanakan model pembelajaran think pair share.
Penerapan Strategi Think Talk Write Untuk Meningkatkan Keterampilan Bercerita Siswa
Authors: Arianti Lisda 
Published: September 2021

Latar belakang pada saat observasi dengan guru kolaborator Bahasa Inggris kelas IX bahwa siswa kelas IX cenderung diam, grogi dan malu saat diminta untuk menyampaikan isi cerita. Meihat permasalahan tersebut Sebagai salah satu alternatif pemecahan masalah tersebut, diajukan strategi. Salah satu strategi pembelajaran yang dapat digunakan adalah Think Talk Write (TTW) yang dapat membantu meningkatkan proses keterampilan bercerita.
Penelitian ini termasuk jenis Penelitian Tindakan Kelas (PTK). Subjek penelitian ini adalah siswa kelas IX SMPN Satu Atap 2 Pulau Malan Objek peristiwa yang berupa proses adalah pelaksanaan proses pembelajaran berbicara yang berlangsung pada siswa kelas IX SMPN Satu Atap 2 Pulau Malan dengan penerapan strategi Think Talk Write (TTW). Objek hasil atau produk penelitian adalah skor yang diperoleh siswa selama pelaksanaan pembelajaran berdiskusi dengan menggunakan strategi Think Talk Write (TTW).
Pada tahap pratindakan skor rata-rata kelas yang diperoleh sebesar 16,84 meningkat menjadi sebesar 21,42 pada tahap siklus I. Meningkat lagi menjadi 28,31 pada siklus II. Hasil dari tindakan yang dilakukan hingga siklus II ini telah memenuhi indikator keberhasilan tindakan secara produk yaitu 75% siswa mendapatkan skor lebih atau sama dengan 26. Seluruh siswa telah mendapatkan skor lebih dari atau sama dengan 26.
Методичні підходи до аналізу макроекономічних показників зовнішньої торгівлі України
Authors: Краєвський В. М. , Параниця Н. В. , Петруха С. В. 
Published: September 2021

У статті розкрито природу операцій з імпорту; дано визначення сутності нормативно-правового забезпечення обліку імпортних операцій на території України. У роботі проведено аналіз економічних чинників, що впливають на експорт та імпорт товарів, розглянуто основні методи прогнозування показників зовнішньої торгівлі, дано статистичну оцінку особливостей зовнішньоторговельної та економічної ситуацій в України в сучасних умовах. Проведено порівняльний аналіз понять «оподаткований імпорт» та «статистичний імпорт».
Здійснено комплексний економіко-статистичний аналіз сучасного стану статистичної методології України.
Socio-economic status of fish retailers in Jashore sadar, Bangladesh
Authors: Adhikary Mita Rani , Rahman Md Aminur , Asif Abdulla Al , Adhikary Ripon Kumar 
Published: September 2021

The study was conducted to determine the fish retailer’s livelihood and socio-economic status in three markets of Jashore for a period of six months from February to August, 2016. The average net profit of fish retailers was found higher in Boro bazaar (Tk.350) followed by Palbari bazaar (Tk.325), Chuadanga Bus Stand bazaar (TK.275). The average age groups of 20-65 years were found among the markets. The study shows that 53% fish retailers had nuclear family and 47% had joint family. Most of the housing conditions were kacha (69%) and Muslim fish retailers were predominant in all markets. Among the total 45 traders interviewed, 42% were illiterate, 31% have primary level education, 24% have secondary level education and none of them had bachelor level of education. It was found that fish retailers of Boro bazaar and Palbari bazaar sold an average of 35 kg fish daily, compared with Chuadanga Bus Stand bazaar 15 kg per day. The daily supply of fish in Boro bazaar can be estimated at 1.6 MT (25 retailers’ × 65 kg) while 0.3 MT (15 retailers × 20 kg) and 0.45 MT (15 retailers × 30 kg) in C.B Bazar and Palbari bazaar respectively. Improvement in basic infrastructure such as, clean water supply, sanitation facilities, adequate drainage and ice facilities are recommended by the present study.
Asian Australas. J. Food Saf. Secur. 2018, 2(2), 100-108
Improving training on cleaner production through Borich needs assessment model in SAF leather industry, Nowapara, Jessore, Bangladesh
Authors: Khatun Sumaya , Hossain Md Rajib , Hassan Md Rajib 
Published: September 2021

The present study has been undertaken to assess the training needs of employer on cleaner production in SAF leather industry at Jashore district in Bangladesh. Using Borich Need Assessment Model for training needs. A total 60 employers were surveyed including 20 employers from each group and data were collected on socioeconomic condition of responders, management activities in leather processing and environment pollution related issues through the questionnaire. The importance level, competence needs were analyzed and ranked using weighted discrepancy scores (WDS). The study revealed that the highest WDS score (15.38) was found for Beam house worker that indicated the training is strongly needed for them on identification of harmful chemicals and environmental pollution. Crust and fishing unit worker needed high training (WDS score= 15.10) on understanding the types and quantities wastewater discharged from industry during leather processing and its management. The WDS score 14.78 was estimated for administrative employers where they needed high training on controlling odor problem from the industry. Although they have an average knowledge about the environmental pollution, they did not have qualified level of capabilities on understanding how to use some environmental tools e.g. social impact assessment and environmental auditing. Therefore, majority of the respondents preferred training for reduction of environmental pollution.
Asian Australas. J. Food Saf. Secur. 2019, 3(1), 15-22
Discriminate and indiscriminate use of amoxicillin antibiotic and detection of its residue in poultry edible tissue by thin layer chromatography (TLC) method
Authors: Islam Md Shakil , Islam Md Zahorul , Islam Md Shafiqul 
Published: September 2021

Antibiotic residue is a burning question in the present world. Antibiotic remain in edible tissues of poultry as a residue due to indiscriminate use in the veterinary field. Human health is at risk of antibiotics due to poultry edible tissues. In this study, we used broiler chicks as a laboratory animal to investigate the judicial use of amoxicillin antibiotic for human health concern. Chicks were reared accordingly and on day 14 the chicks were randomly divided into three groups (n=6) namely control (group A), discriminate (group B) and indiscriminate (group C). At the age of day 16, amoxicillin treatment was started and continued for seven days for discriminate group (Group B) and 15 days for indiscriminate group. In case of discriminate group, seven days withdrawal period was properly maintained, whereas, no withdrawal period was maintained in case of indiscriminate group. In control group, no positive samples were detected by thin layer chromatography (TLC) analysis, whereas, the amoxicillin intensity in liver, kidney, thigh muscle and breast muscle were positive by TLC as 57.82%, 52.30%, 45.18% and 49.96% respectively for indiscriminate group. Similarly 46.81% liver, 44.65% kidney, 29.27% thigh muscle and 32.73% breast muscle were the amoxicillin intensity in discriminate group. The level of amoxicillin were found significantly different between control & discriminate, control & indiscriminate and discriminate & indiscriminate groups by TLC analysis. Therefore, amoxicillin residue present in both discriminate and indiscriminate group but the intensity percentage (%) was highest in case of indiscriminate group indicates high residual concentration.
Asian Australas. J. Food Saf. Secur. 2019, 3(2), 96-102
Lagrangian Relaxation Method in Approximating the Pareto Front of Multiobjective Optimization Problems
Authors: Rizvi MM , Alam HS Faruque , Ray Ganesh Chandra 
Published: September 2021

In this paper, we propose that the Lagrangian relaxation approach can be used to approximate the Pareto front of the multiobjective optimization problems. We introduce Lagrangian relaxation approach to solve scalarized subproblems. The scalarization is a technique employed to transform multiple objectives optimization problems into single-objective optimization problems so that existing optimization techniques are used to solve the problems. The relaxation approach exploits transformation and creates a Lagrangian problem in which some of the constraints are replaced from the original problem to make the problem easier to solve. The method is very effective when the problem is large scale and difficult to solve; this means if the problem has nonconvex and nonsmooth structure, then our proposed method efficiently solves the problem. We succeed in establishing proper Karush Kuhn-Tucker type necessary conditions for our proposed approach. We establish the relation between our proposed approach and the well-known existing approach weighted-sum scalarization methods. We conduct extensive numerical experiments and demonstrated the advantages of the proposed method of adopting a test problem.
GANIT J. Bangladesh Math. Soc. 40.2 (2020) 126-133