bluuebunny/crossref_metadata_2025_split huggingface dataset:
Prototype Sistem Monitoring Level Air Berbasis Labview dan Arduino Sebagai Sarana Pendukung Praktikum Instrumentasi Sistem Kendali
Authors: Suryantoro Hery 
Published: February 2021

Air adalah kebutuhan yang sangat penting, ketersediaan air tetap harus selalu ada baik di rumah tangga, perkantoran, tempat-tempat umum ataupun industri. Hal ini menyebabkan peran tangki penampung air fundamental untuk menjamin ketersediaan air. Pengukuran ketinggian air secara otomatis adalah salah satu parameter yang perlu diukur untuk mendeteksi keadaan tangki penampung yang meluap atau kosong. Salah satunya dengan membuat sensor pengukur level air yang diumpanbalikkan menggunakan pompa air. Pada penelitian ini dibuat prototipe dengan menggunakan Arduino Uno R3 dan software LabVIEW sebagai pusat pengolah data yang terintegrasi dengan sensor ultrasonic SRF05 sebagai pembaca ketinggian air. Prototipe ini dilengkapi dengan indikator kondisi air, indikator pompa air yang diatur dari Arduino. Metode yang digunakan pada penelitian ini yaitu perencanaan, pengumpulan bahan, perancangan hardware, pembuatan program Arduino dan LabView, pengujian. Pengambilan data dilakukan dengan mengubah level air dengan membuka kran secara bertahap. Berdasarkan hasil pengamatan didapatkan hasil perbandingan antara level air yang tertera pada tangki penampung air dengan level air yang tertampil pada monitoring Arduino dan LabVIEW yaitu level air penampung 22 cm hasil sistem monitoring 22,12 cm, level air 15,5 cm hasil sistem monitoring 14,47cm, level air 2,5 cm hasil sistem monitoring 2,52 cm. Rata-rata kesalahan pembacaan pengukuran level air sebesar 0,089 cm.
Auditor Evaluation of Manager's Competence After a Failure in Internal Control
Authors: Maksymov Eldar M. 
Published: February 2021

SUMMARY
Audit guidance requires auditors to assess management's competence with respect to internal controls over financial reporting (ICFR) based on the recommendations of COSO's integrated framework. The omission bias theory suggests that after internal control failures, auditors may assess managers' competence in a manner inconsistent with these requirements. Results from four experiments using 313 experienced audit and accounting professionals support this concern and a means of mitigating it. I find that auditors view the manager to be most competent when prior to the failure in the key control the manager did nothing to prevent the failure versus reinforced the key control. I do not find this effect when auditors had shared their concerns about the key control with the manager prior to the control's failure. My results also show that auditors incorporate their competence judgments about management into evaluations of the ICFR, as required by the audit guidance.
The Joint Effects of Partner Rotation and PCAOB Inspections on Audit Effort
Authors: Winn Amanda M. 
Published: February 2021

SUMMARY
This study experimentally tests the joint effects of mandatory partner rotation and PCAOB inspections on audit effort. Using a sample comprised primarily of audit partners, I find that experienced auditors plan lower effort prior to mandatory partner rotation and higher effort when PCAOB inspection risk is high relative to low. Thus, the net effect of anticipating mandatory partner rotation and high PCAOB inspection risk is no change in effort. Partners also reallocate effort away from planning and testing activities prior to rotation, consistent with a disincentive to invest in outgoing clients, while both partner rotation and high PCAOB inspection risk cause partners to spend more effort on documentation. Supplemental evidence about the spillover effects of mandatory partner rotation and PCAOB inspection risk on non-targeted clients is inconsistent with shirking behavior. Results are of interest to legislators, regulators, and auditors during the ongoing debate about the effects of current regulations.
Data Availability: Contact the author.
The City of Casey: A Blazing Fraud
Authors: Solsma Lori L. , Njoroge Joyce , Heaston Patrick H. 
Published: February 2021

ABSTRACT
This case involves cash theft at the City of Casey, a small town in Iowa. To avoid detection in an impending audit, the city clerk set the administrative offices on fire. The State Auditor's Office performed an investigation and discovered misappropriations of about $300,000. This case allows students to analyze a fraud in a local governmental unit where limited resources and incompatible duties are common within the accounting function. The loss of documentary evidence challenges investigation of the fraud and provides students with an opportunity to discuss forensic accounting. The primary case objectives are (1) to identify risks and related fraud perpetration methods, (2) identify useful sources of evidence when original source documents and accounting records are missing, and (3) provide recommendations to minimize fraud risk. This case can be used in fraud and audit courses.
Needs Versus Wants: The Mental Accounting and Effort Effects of Tangible Rewards
Authors: Mitchell Timothy , Presslee Adam , Schulz Axel K-D. , Webb R. Alan 
Published: February 2021

ABSTRACT
The use of tangible rewards to motivate employees is common in North American organizations. However, there is considerable variation regarding the nature of tangible rewards used with some firms offering hedonic items (e.g., wants) and others offering utilitarian items (e.g., needs). We use two studies to examine the effects of tangible reward nature on employee mental accounting and effort. In Study 1, consistent with predictions, we find that hedonic tangible rewards are mentally accounted for separately from utilitarian tangible rewards, and that hedonic tangible rewards are more likely categorized separately from regular earnings than are utilitarian tangible rewards. In Study 2, as predicted, we find hedonic tangible rewards lead to greater effort than utilitarian tangible rewards. Collectively, results from our two studies demonstrate the motivational benefits of offering performance-based hedonic tangible rewards rather than utilitarian tangible rewards and offer new insights regarding the mental accounting mechanisms underlying these effects.
Data Availability: Data are available on request.
JEL Classifications: C91; M41; M52.
KONTRIBUSI PEMBELAJARAN DI PERGURUAN TINGGI DAN LITERASI KEUANGAN TERHADAP PERILAKU KEUANGAN MAHASISWA
Authors: Herawati Nyoman Trisna 
Published: February 2021

Abstract: The Contribution of Learning in University and Financial Literacy To Student’s Financial Behaviour. The objective of this research is to determine the contribution of: (1) learning in university to student’s financial behavior, (2) the financial literacy to student’s financial behavior, (3) learning in university and financial literacy simultaneously to student’s financial behavior. The design of this research is explanatory research, which examines the contribution between learning in university and financial literacy to student’s financial behavior. The population in this study is all students of the Faculty of Economics and Business Undiksha. Data were collected using a question-naire and analyzed using descriptive statistics and path analysis (path analysis) using SPSS version 16.0 for windows. The result shows that learning in university does not contribute significantly to the financial behavior of the students. Financial literacy contributes positively and significantly to the financial behavior of students. Simultaneously learning in university and financial literacy are signifycantly contributing to the financial behavior of students. In general, the level of financial lite-racy of students at Faculty of Economics and Business comes within the low category. Keywords: financial behavior, financial literacy, learning in university Abstrak: Kontribusi Pembelajaran di Perguruan Tinggi dan Literasi Keuangan terhadap Pe-rilaku Keuangan Mahasiswa. Tujuan penelitian ini untuk mengetahui kontribusi: (1) pembelajaran di perguruan tinggi terhadap perilaku keuangan mahasiswa, (2) literasi keuangan terhadap perilaku keuangan mahasiswa, (3) pembelajaran di perguruan tinggi dan literasi keuangan secara simultan terhadap perilaku keuangan mahasiswa. Rancangan penelitian ini adalah penelitian eksplanatori (ex-planatory research) yang mengkaji kontribusi antara pembelajaran di perguruan tinggi dan literasi keuangan terhadap perilaku keuangan mahasiswa. Populasi dalam penelitian ini adalah seluruh ma-hasiswa Fakultas Ekonomi dan Bisnis Undiksha. Data dikumpulkan dengan menggunakan kuesio-ner. Teknik analisis data menggunakan statistik deskriptif dan analisis jalur (path analysis) dengan bantuan SPSS versi 16.0 for windows. Hasil penelitian menunjukkan bahwa pembelajaran di pergu-ruan tinggi tidak berkontribusi secara signifikan terhadap perilaku keuangan mahasiswa. Literasi ke-uangan berkontribusi positif dan signifikan terhadap perilaku keuangan mahasiswa. Secara simultan pembelajaran di perguruan tinggi dan literasi keuangan berkontribusi secara signifkan terhadap peri-laku keuangan mahasiswa. Secara umum tingkat literasi keuangan mahasiswa Fakultas Ekonomi dan Bisnis tergolong masih rendah. Kata-kata Kunci: literasi keuangan, pembelajaran di perguruan tinggi, perilaku keuangan
Lembar Kerja Peserta Didik Materi Laju Reaksi Berbasis Problem Based Learning Untuk Kelas XI SMA/MA
Authors: Rhaska Gebby , Mawardi Mawardi 
Published: February 2021

Tujuan dari penelitian ini untuk menghasilkan bahan ajar berupa LKPD berbasis masalah, serta menguji keefektifan dan kepraktisan bahan ajar yang dihasilkan. Penelitian ini menggunakan jenis penelitian Research And Development (R&D), dan menerapkan model Ploomp. Model Ploomp meliputi tiga kegiatan, yaitu; (1) tahap pendahuluan (2) tahap pembentukan prototipe dan (3) tahap evaluasi. Penelitian ini dibatasi pada tahap prototipe, dan evaluasi formatif dibatasi pada tahap review ahli. Untuk penilaian ahli dilakukan oleh 2 dosen kimia dan 3 guru kimia. Pengumpulan data dilakukan dengan menggunakan kuesioner validitas, kemudian diolah dengan menggunakan analisis rumus Aiken’s V. Berdasarkan hasil penelitian, modul yang dihasilkan memiliki kategori valid dengan nilai V 0,87, namun belum melakukan uji praktikalitasnya.
Identifikasi Tingkat Kemampuan Berpikir Kritis Siswa pada Materi ASI Eksklusif dan Program Keluarga Berencana
Authors: Sinurat Risdawaty , Nevrita Nevrita , Hindrasti Nur Eka Kusuma 
Published: February 2021

High school students should be able to think critically in responding to myths related to exclusive breastfeeding and family planning programs, because they are used to thinking scientifically. The purpose of this study was to determine the level of critical thinking skills of students on exclusive breastfeeding material and family planning programs in SMA Negeri I Bintan Timur. This quantitative descriptive study was conducted in the even semester of the 2018/2019 school year. The sample in this study amounted to 100 students who were determined using the Random Sampling technique. The data in this study are students' critical thinking skills. Researchers collected data using test instruments in the form of essay questions and interview rubrics. The instrument was developed based on aspects of critical thinking, namely: (1) Basic clarification; (2) Bases for a decision; (3) Inference; (4) Advanced clarification; (5) Supposition and integration; (6) Abilities facilitate the other abilities. Furthermore, the data were analyzed using a statistical formula in the form of a percentage. Based on the results of the data analysis, it can be concluded that the critical thinking ability of the 11th grade students of Mathematics and Natural Sciences in East Negeri I Bintan is in the less category. Based on the aspect of critical thinking ability, the results obtained are aspects of basic clarification, bases for decisions, and inference in the good category, aspects of advanced clarification in the less category, while aspects of suppositionand integration and the abilities to facilitate other abilities in the middle category
Assessment of Serum Vitamin D, Folic acid and Vitamin B12 in Congenital Heart Disease Patients in a Teritary Hospital
Authors: Lally Hanna Luke  , Anandhi D  , Shiva Kumar K  , Valli G  , Revathi K  , Binoy Varghese Cheriyan  
Published: February 2021

Congenital heart disease patient suffers from malnutrition irrespective of the types of cardiac defects. These children are often admitted in hospitals owing to congenital heart defects. Corrective catherization, proper nutritional intake and counselling can improve the malnutrition. To assess the vitamin status in children with congenital heart disease patients admitted in paediatric general ward of tertiary hospital. The study was a prospective observational study, a total of 100 patients were evaluated for their nutritional deficiency such as serum vitamin D3, folic acid and Vitamin B12 by employing ELISA KITS. The study observed a significant levels of vitamin D3 and folic acid depletion in congenital heart disease patients. There was no severe depletion of vitamin B12 in the current study. The study had made an insight into the malnutrition status of congenital heart disease patients and recommends consumption of micronutrients in congenital heart defect patients.
Combined application of organomineral and mineral fertilizers in the fertilization system of winter wheat on the southern black soil of the Lower Don
Authors: Ermilov Artem Vladimirovich , Kamenev Roman Aleksandrovich , Solodovnikov Anatoly    Petrovich , Maksimchuk Vladimir Nikolaevich 
Published: February 2021

The article presents an analysis of the determination of the effectiveness of mineral and organic fertilizers on the yield of winter wheat grain. The studies were carried out in 2017–2020 in the Rostov region on the southern chernozem. The object of research was the Doneko winter wheat variety. The predecessor is corn for grain. Ammonium nitrate, ANP fertilizer (16-16-16) and urea were used as mineral fertilizers, which were applied in the fertilization system of winter wheat and acted as a background option in the experimental scheme. ANP fertilizer (16-16-16) was introduced when sowing winter wheat, ammonium nitrate - scattered over thawed-frozen soil and carbamide in the heading phase by foliar method. Organomineral fertilizers were represented by the following types: Ruther, Leili 2000, Siamino Pro, Gumiful Pro, Soft Guard and Double Wine MKR (monocaliphosphate) produced by Biokepharm (Switzerland). The raw material for the production of organomineral fertilizers was the algae of the warm seas Laminaria. In the field experiment, the options for the joint application of foliar application and pre-sowing seed treatment with organomineral fertilizers were also studied. The control was the option without mineral fertilizers and the option with the background of the use of mineral fertilizers (farm fertilization system).
It was found out that the use of organic fertilizers Ruter (0.5 or 0.25 l / t) and Leyli (0.25 l / t) for seed treatment before sowing, the use of Soft Guard (0.2 l / ha) and Gumiful Pro ( 0.2 l / ha) in the spring tillering phase and in the flag leaf phase against the background of sowing nitroammophoska at a dose of N32P32K32, random fertilizing on thawed-frozen soil with ammonium nitrate at a dose of N40 and the use of carbamide in the heading phase at a dose of N20 increased grain yield on average for 2018–2020 compared with the control (fertilization system of the farm) by 0.73 t / ha, or 23.0%. The maximum yield increase from the root-forming agent Ruther, used for pre-sowing seed treatment, reached 0.36 t / g, or 11.3%.
Identification of Global Warming Contribution to the El Niño Phenomenon Using Empirical Orthogonal Function Analysis
Authors: Julianto Mochamad Tito , Dhimas Septian , Sopaheluwakan Ardhasena , Nurdiati Sri , Septiawan Pandu 
Published: February 2021

Sea surface temperature (SST) is identified as one of the essential climate/ocean variables. The increased SST levels worldwide is associated with global warming which is due to excessive amounts of greenhouse gases being released into the atmosphere causing the multi-decadal tendency to warmer SST. Moreover, global warming has caused more frequent extreme El Niño Southern Oscillation (ENSO) events, which are the most dominant mode in the coupled ocean-atmosphere system on an interannual time scale. The objective of this research is to calculate the contribution of global warming to the ENSO phenomenon. SST anomalies (SSTA) variability rosed from several mechanisms with differing timescales. Therefore, the Empirical Orthogonal Function in this study was used to analyze the data of Pacific Ocean sea surface temperature anomaly. By using EOF analysis, the pattern in data such as precipitation and drought pattern can be obtained. The result of this research showed that the most dominant EOF mode reveals the time series pattern of global warming, while the second most dominant EOF mode reveals the El Niño Southern Oscillation (ENSO). The modes from this EOF method have good performance with 95.8% accuracy rate.
Hakekat Penjatuhan Pidana Pengawasan yang diberikan oleh Hakim terhadap Anak yang Berhadapan dengan Hukum guna mewujudkan Keadilan
Authors: Hapsari Ifahda Pratama 
Published: February 2021

Kekuasaan Kehakiman merupakan salah satu unsur penting dalam struktur ketatanegaraan yang menjadi bagian dari sistem Hukum suatu negara. Dalam konsep Negara hukum termasuk pula konsep Rechtstaat, maupun the rule of law serta nomokrasi islam. kekuasaan kehakiman menjadi tiang penyangga suatu negara hukum bekerja. dalam negara hukum kekuasaan kehakiman dituntut dituntut harus bebas atau merdeka dari pengaruh siapapun terpisah dari kekuasaan legislatif dan yudikatif. Pada dasarnya, pidana pengawasan yang diterapkan hakim kepada anak yang berhadapan dengan Hukum harus mencerminkan keadilan. kata pidana pada umumnya tidak lazim diberikan kepada anak. maka diharapkan pemberian sanksi pidana atau hukuman diganti dengan pemaknaan yang lebih baik yaitu dengan melakukan pengawasan, yang jauh lebih efektif diterapkan agar tidak menimbulkan stigmatisasi terhadap anak yang sedang berhadapan dengan hukum.
HARMONISASI PERATURAN DAERAH KABUPATEN/KOTA PASCA PUTUSAN MAHKAMAH KONSTITUSI NOMOR 137/PUU-XIII/2015
Authors: Roqib Muhammad 
Published: February 2021

Constitutional Court has issued Verdict No. 137/PUU-XIII/2015 about withdrawing the Governor’s authority in cancelling regency/city regulation. The Constitutional Court has tested Article No. 251 (2), (3), (4), and (8) on the Constitution No. 23 of 2014 about Local Government. By this verdict, the only way to issue the cancellation of the regency/city regulation is through judicial review mechanism of Supreme Court (MA). Only after the Governor’s authority in cancelling the regency/city regulation has been revoked, a problem appears in how to ensure the harmonization between the regency/city regulation and another regulation. This research uses statute approach, examining all of the constitutions with examined law issues and conceptual approach which starts from points of view and developing doctrines in science of law. Based on this research result, it is discovered that during the implementation of the Verdict of the Constutional Court No. 137/PUU-XIII/2015 did not deprive the control of central government towards local government, including the establishment of regency/city regulation. Governor as representative of central government in the region was given an authority to supervise preventively towards the establishment of regency/city regulation. By maximum preventive supervision, it would harmonize between regency/city regulation and another constitutional regulation.
THE EFFECT OF APPLYING SOCRATIVE ON STUDENTS’ READING ABILITY
Authors: Fatmawaty Riryn , Sholihah Sofi Nurhidayatus 
Published: February 2021

This study aimed to determine the impact of the application of socrative to the reading ability of students in industrial 4.0 era, where anything was done using the internet and computers. The method used in this study was the pre-experimental type One Group Pretest-Posttest. This method used a class that was used as the object of research. This research was conducted at SMK 1 Baureno located on Jl. Raya Kepohbaru Department No. 258, Baureno, Plumbungan, Bojonegoro. The object of this research was the 10th grade computer and network engineering students at SMK 1 Baureno. The number of students was 34 consisting of 17 male students and 17 female students. This research was conducted on February 5 through March 11, academic year 2019/2020. There were three activities carried out, namely pretest, treatment and posttest. The hypothesis accepted in this study was the alternative hypothesis (Ha). Because the results of this study indicated that the t-test of 34 students was 17,07 with a significant level of t-table 0,05. This mean that there were differences in the ability of students before and after treatment was given. And from the results of questionnaires that had been done that 10th grade students of computer and network technique at SMK 1 Baureno prefered to read online (using socrative) rather than reading offline. Keywords: Reading, socrative
PSYCHOLOGICAL PROBLEMS IN SPEAKING ENGLISH OF THE STUDENTS OF VOCATIONAL SENIOR HIGH SCHOOL
Authors: Anam Mukhtarul , Tantri Tantri 
Published: February 2021

The purpose of the research is to know the students’ psychological problems, and to know the efforts of the students to overcome their psychological problems. The research was conducted in SMKN 1 Lamongan at OTKP. The research is qualitative research. It used an observation and a semi-structured interview as a technique to collect the data. Based on the research, the researcher found that the students felt anxious, shy, fear of making mistakes and the students also got a lack of confidence when they were speaking in front of the class. The efforts to overcome their psychological problems were as follows. The students should have the self-confidence to speak, the student should master many vocabularies, and more practices speaking in English, the teacher should give motivation to the students and encourage a habit and accustom the students to use English. Keywords: Speaking, psychological problems
The effects of School location on students’ academic achievement in senior secondary physics based on the 5E learning cycle in Delta State, Nigeria
Authors: Abamba Ikechuku 
Published: February 2021

This study examined the effects of school location on secondary school students’ academic achievement in Physics based on the 5E learning cycle. The design of the study was a non – randomized prêt-test, post-test control group quasi-experimental design. The population of the study was 66,345. Two hundred and forty-three students were sampled from six schools. Four hypotheses were tested at 0.05 level of significance. The hypotheses state that there is no significant difference in mean achievement scores in Physics between urban and rural students taught using 5E leaning cycle among others. The statistical tools used were mean, standard deviation and Analysis of Covariance (ANCOVA) were used in testing the hypotheses formulated. The result amongst others showed there is no significant difference between rural and urban students’ achievement taught using 5E learning circle (Fcal. (113) = F crit (0.005), p>0.05). Based on the findings, it was recommended among others, that 5E learning cycle be adopted in Nigeria secondary schools as a teaching method and that faculties of education in various schools of higher learning should ensure that 5E learning cycle is included as a method of teaching Physics