bluuebunny/crossref_metadata_2025_split huggingface dataset:
TINJAUAN YURIDIS DAN BISNIS TERHADAP DOKUMEN PERUSAHAAN
Authors: Ansari Muhammad Isa 
Published: January 2021

Dokumen perusahaan, baik dokumen keuangan maupun dokumen lainnya mempunyai kedudukan yang sangat penting bagi suatu perusahaan. Dokumen perusahaan dapat dijadikan referensi bagi perusahaan dalam pengambilan keputusan bisnis, disamping itu secara yuridis dokumen perusahaan merupakan alat bukti tertulis sebagaimana diatur dalam Pasal 1866 Kitab Undang-undang Hukum Perdata. Â Berdasarkan telaahan terhadap Undang-undang Nomor 8 Tahun 1997 tentang Dokumen Perusahaan menujukkan bahwa dokumen perusahaan mempunyai arti penting baik secara yuridis maupun bisnis. Dari sisi yuridis bahwa dokumen perusahaan merupakan salah satu alat bukti tertulis (disamping saksi, persangkaan, pengakuan dan sumpah) dimana perlu dikelola dengan baik bahkan diperkenankan untuk dialihkan dari medium kertas ke dalam media microfilm, Compact Disk-Read Only Memory (CD-ROM), dan Write Once Read Many (WORM). Sementara itu dari sisi bisnis bahwa dokumen perusahaan merupakan sarana yang dipergunakan pelaku usaha untuk mengambil keputusan-keputusan bisnis. Secara bisnis pengololaan dokumen perusahaan dalam ketentuan UUDP terlihat lebih hemat dan efisien dan dapat mengurangi biaya yang akan dikeluarkan oleh perusahaan.Â Keywords: Â Â Â Yuridis, Bisnis, Â Dokumen Perusahaan.Â
ANALISIS PENGENDALIAN INTERN PERSEDIAAN SUKU CADANG PADA PT. DUNIA BARUSA-DEALER TOYOTA ACEH CABANG BANDA ACEH
Authors: - Syamsidar 
Published: January 2021

Persediaan merupakan suatu aktiva maka harus dilakukan pengendalian intern yang baik untuk menjaga persediaan tersebut dari hal-hal buruk yang mungkin terjadi. Oleh karena itu, tujuan dari penelitian ini adalah menganalisis struktur pengendalian intern yang dilakukan oleh PT. Dunia Barusa-Dealer Toyota Aceh Cabang Banda Aceh guna mendapatkan gambaran yang jelas mengenai pengendalian intern persediaan suku cadang yang diterapkan. Â Untuk memperoleh data yang diperlukan maka penulis melakukan penelitian langsung pada PT. Dunia Barusa-Dealer Toyota Aceh Cabang Banda Aceh. Pengumpulan data dilakukan melalui 2 (dua) langkah yaitu penelitian lapangan yang terdiri dari observasiÂ dan wawancara dengan pihak yang bersangkutan, serta melaui penelitian kepustakaan yang didapat dari berbagai literatur-literatur, buku-buku perkuliahan serta referensi-referensi lain yang berkaitan dengan masalah yang diteliti.Dari hasil penelitian pada PT. Dunia Barusa-Dealer Toyota Aceh Cabang Banda Aceh, disertai dengan analisis dan evaluasi yang dilakukan dapat disimpulkan bahwa pengendalian intern terdiri dari lingkungan pengendalian telah berjalan sesuai struktur organisasi yang diterapkan, penilaian resiko menggunakan sistem pencatatan metode FIFO yang telah memenuhi syarat yang ditetapkan sesuai dengan prinsip akuntansi, prosedur manual yang dilakukan akan berdampak terlambatnya informasi dan komunikasi yang akan disampaikan dari pada dengan sistem terkomputerisasi, aktivitas pengendalian dilakukan dengan satu cara yaitu secara internal yaitu pengendalian langsung oleh bagian administrasi, pemantauan dimana kegiatannya dilakukan oleh pihak internal, sudah berjalan sesuai dengan prosedur perusahaan.Â Kata kunci : Pengendalian Intern, Persediaan
PENERAPAN WHISTLEBLOWING SYSTEM DAN SURPRISE AUDIT SEBAGAI STRATEGI ANTI FRAUD DALAM INDUSTRI PERBANKAN
Authors: Alfian Nurul , Subhan Subhan , Rahayu Runik Puji 
Published: January 2021

Whistleblowing System dan surprise auditÂ dapat dijadikan sebagai salah satu strategi deteksi dini adanya fraud dalam kegiatan usaha perbankan sebagaimana diatur dalam Surat Edaran Bank Indonesia No.13/28/DPNP tanggal 9 Desember 2011 tentang penerapan Strategi Anti Fraud. Whistleblowing System and surprise audit dapat berjalan efektif dalam mengurangi potensi fraud apabila perusahaan menyediakan sarana pendukung yang memadai sebagai media pelaporan apabila terdapat fraud yang diketahui. Komitmen dari pihak manajemen perusahaan dalam melaksanakan Whistleblowing System dan surprise audit juga sangat diperlukan dengan cara meningkatkan pemahaman etika perusahaan dan melakukan tindak lanjut atas setiap laporan yang diterima dari Whistleblower. Hasil penelitian menunjukkan bahwa perbankan menerapkan whistleblowing system (WBS) dan surprise audit Â sebagai strategi pendeteksian fraud. Surprise audit dapat memberikan efek jera bagi pelaku palanggaran sehingga dapat mengurangi angka temuan hasil audit dan meningkatkan kesiapan operasional perusahaan. Penerapan surprise audit harus dibarengi dengan mekanisme whistleblowing system agar dapat meningkatkan efektivitas pengendalian fraud.Â Kata Kunci: Whistleblowing System, surprise audit, Strategi Anti Fraud, Fraud Perbankan.
Correlative analysis of embedded silicon interfaces passivation by “Kelvin probe force microscopy” and “corona oxide characterization of semiconductor”
Authors: Aubriet Valentin , Courouble Kristell , Gros-Jean Mickael , Borowik Lukasz 
Published: January 2021

We report a correlative analysis between corona oxide characterization of semiconductor (COCOS) and Kelvin probe force microscopy (KPFM) for the study of embedded silicon-oxide interfaces in the field of chemical and field-effect passivation. Analyzed parameters by these measurements are linked to different factors and specifically to defects density of embedded silicon-dielectric interfaces, surface band bending or the distribution of charges in the nearest surface volume.Furthermore, this COCOS-KPFM correlative analysis turns out to be a useful method to access to chemical and field-effect passivation. We confirm that it is possible to differentiate the influence of local band bending on sample passivation (i.e. field effect passivation) from the effects due to the local recombination rates (i.e. chemical passivation).The measurements were carried on five different passivation layers, precisely, 10.5 nm-thick SiO2, 50 nm-thick SiN, 7nm-thick Al2O3, 7 nm-thick HfO2 and double layer of 7 nm-thick Al2O3 below 53 nm-thick Ta2O5. This correlative analysis indicates that HfO2 present to be the best chemical passivation and SiN is the worst case in term of field effect passivation for p-type silicon. Additionally, we confirm that Ta2O5 layer on top of Al2O3 increase the defects density.
ADDRESSEE OF THE WORK BOOK «WINTER STORIES OF RUSSIA»
Authors: Каленкова О.Н. , Чубарова О.Э. 
Published: January 2021

Цель статьи – рассказать о пособии «Зимние истории России», методический потенциал которого позволяет работать с учащимися разных категорий: как иностранцами, изучающими русский язык, так и детьми соотечественников, проживающими в условиях ограниченной языковой среды. Рассматриваются точки пересечения методики преподавания РКИ и методики обучения русскому языку билингвов. Обсуждаются особенности учебных пособий, допускающих расширение целевой аудитории. Анализируется опыт работы с детьми-билингвами и взрослыми иностранцами, обучающимися по специальности «Перевод и переводоведение».
This article aims to present the work book «Winter stories of Russia», which has a methodological potential to teach students of different categories: both foreigners who study Russian, and children of compatriots living in a limited language environment. The meeting points of the teaching methodology of the Russian language as a foreign and the methodology of teaching Russian the bilingual language are considered. The features of textbooks that allow the expansion of the target audience are discussed. The experience of working with bilingual children and adults – foreigners studying in the specialty «Translation and Translation Studies» is analyzed.
APLIKASI PEMBELAJARAN IQRA BERBASIS ANDROID MENGGUNAKAN SPEECH RECOGNITION DAN AUGMENTED REALITY
Authors: Anggraini Azli Ayu , Saf Maksum Ro'is Adin 
Published: January 2021

Pada tingkat TPA, anak-anak sudah diperkenalkan membaca iqra. Metode yang digunakan adalah buku iqra. Hasil pra riset yang lakukan terhadap orang tua dan guru adalah anak-anak masih susah diarahkan, cenderung bermain, cepat merasa bosan, dan terkadang harus sedikit dipaksa untuk membaca iqra. Aplikasi pembelajaran iqra ini memanfaatkan teknologi Speech recognition dan Augmented reality sebagai media alternatif untuk menambah minat anak-anak dalam membaca iqra. Pada Speech recognition user menggunakan inputan suara untuk mengenal bacaan iqra sedangkan Augmented reality menampilkan bentuk 3D bacaan iqra agar terlihat tampak nyata. Berdasarkan hasil pengujian fungsionalitas yang dilakukan, aplikasi yang dibangun telah berjalan sesuai dengan fungsinya. Pada uji statistik yang telah dilakukan dapat disimpulkan bahwa hasil sesudah menggunakan aplikasi lebih besar dibanding sebelum menggunakan aplikasi, dimana aplikasi yang digunakan telah berhasil secara signifikan, karena orang tua merasa aplikasi pembelajaran iqra ini dapat dijadikan media alternatif untuk membantunya dalam mengajarkan iqra kepada anak-anak.
Sinagoge pada Masa Intertestamental dan Relevansinya dengan Gereja Masa Sekarang
Authors: Santoso Stanley 
Published: January 2021

Abstract: The synagogue is parallel to the word congregation, which initially means a place to study together, but then refers to a group of people and finally applies to the building where the congregation gather, which then develops to the institutional life of the Jewish church. The synagogue began during the exile, because of the Jewish desire to worship Yahweh, but they were scattered in exile and far from the temple, but they continued to remember God's promises and had hopes of returning to worship in the temple. Synagogues developed during the intertestamental period. Worship in the Synagogue focuses on prayer and studying the Scriptures. The main form of worship is reading and studying the Scriptures. The synagogue was the most important institutional development in Judaism which also involved Christian origins. The synagogue became a place for the teachings of Jesus and then His apostles, and which later gave birth to early Christian converts. The synagogue is the initial model of the church system.Abstrak: Sinagoge sejajar dengan kata jemaat, yang pada awalnya sesuai berarti tempat untuk belajar bersama, namun kemudian merujuk kepada kumpulan orang dan akhirnya diterapkan pada bangunan yang menjadi tempat jemaat berkumpul, yang kemudian berkembang kepada kehidupan institusional jemaat Yahudi. Sinagoge bermula pada masa pembuangan, karena kerinduan orang Yahudi untuk beribadah kepada Yahweh, namun mereka tersebar di pembuangan dan jauh dari bait suci, tetapi mereka terus mengingat janji Allah dan memiliki pengharapan akan kembali beribadah di bait suci. Sinagoge berkembang pada masa intertestamental. Ibadah dalam Sinagoge berfokus pada doa dan mempelajari Kitab Suci. Bentuk utaman ibadahnya adalah pembacaan dan mempelajari Kitab Suci. Sinagoge merupakan perkembangan institusional yang paling penting dalam Yudaisme yang juga menyangkut asal-usul Kristen. Sinagoge menjadi tempat bagi pengajaran Yesus dan kemudian para rasulNya, dan yang kemudian melahirkan para petobat Kristen mula-mula. Sinagoge merupakan model awal dari sistem gereja.
Even More Rapidly Rotating Pre-main-sequence M Dwarfs with Highly Structured Light Curves: An Initial Survey in the Lower Centaurus-Crux and Upper Centaurus-Lupus Associations
Authors: Stauffer John , Rebull Luisa M. , Jardine Moira , Cameron Andrew Collier , Cody Ann Marie , Hillenbrand Lynne A. , Barrado David , Kruse Ethan , Powell Brian P. 
Published: January 2021

Abstract
Using K2, we recently discovered a new type of periodic photometric variability while analyzing the light curves of members of Upper Sco. The 23 exemplars of this new variability type are all mid-M dwarfs, with short rotation periods. Their phased light curves have one or more broad flux dips or multiple arcuate structures which are not explicable by photospheric spots or eclipses by solid bodies. Now, using Transiting Exoplanet Survey Satellite data, we have searched for this type of variability in the other major sections of Sco-Cen, Upper Centaurus-Lupus (UCL), and Lower Centaurus-Crux (LCC). We identify 28 stars with the same light curve morphologies. We find no obvious difference between the Upper Sco and the UCL/LCC representatives of this class in terms of their light curve morphologies, periods, or variability amplitudes. The physical mechanism behind this variability is unknown, but as a possible clue we show that the rapidly rotating mid-M dwarfs in UCL/LCC have slightly different colors from the slowly rotating M dwarfs—they either have a blue excess (hot spots?) or a red excess (warm dust?). One of the newly identified stars (TIC242407571) has a very striking light curve morphology. At about every 0.05 in phase are features that resemble icicles. The icicles arise because there is a second periodic system whose main feature is a broad flux dip. Using a toy model, we show that the observed light curve morphology results only if the ratio of the two periods and the flux-dip width are carefully arranged.
Total X-Ray Emission from the LMC Observed with HaloSat
Authors: Gulick H. , Kaaret P. , Zajczyk A. , LaRocca D. M. , Bluem J. , Ringuette R. , Jahoda K. , Kuntz K. D. 
Published: January 2021

Abstract
We constrain the global parameters of the Large Magellanic Cloud (LMC) by modeling the first soft X-ray (0.4–6.8 keV) observations of the entire LMC produced in a single pointing with moderate spectral resolution by the HaloSat CubeSat. These data are best fit with the sum of two thermal plasma components in collisional ionization equilibrium and a power law. We find cool (0.210 ± 0.014 keV) and hot (0.89 ± 0.14 keV) components. The total X-ray luminosity of the LMC is (1.08 ± 0.14) × 1039 erg s−1. X-ray binaries make up a large fraction of the emission with a luminosity of (6.0 ± 0.8) × 1038 erg s−1, followed by cool gas from superbubbles, supernovae, and diffuse emission with a luminosity of (3.0 ± 0.3) × 1038 erg s−1. The hot gas from star formation contributes the smallest fraction, with a luminosity of (1.9 ± 0.5) × 1038 erg s−1. We estimate the total volume of the cool gas to be between (0.2–1.2) × 1010 pc3 and the hot gas to be between (1.0–5) × 107 pc3 for filling factors of f = 1 and 0.2. These volumes result in a total thermal energy for the cool gas between (1.4–3) × 1054 erg for electron densities of 0.017–0.04 cm−3, and a thermal energy for the hot gas between (1.7–4) × 1053 erg for electron densities of 0.12–0.3 cm−3. This yields cooling timescales for the cool and hot gas of (1.5–3) × 108 yr and (1.8–6) × 107 yr, respectively.
Lorentz–Lorenz Coefficient of Ice Molecules of Astrophysical Interest: N2, CO2, NH3, CH4, CH3OH, C2H4, and C2H6
Authors: Domingo M. , Luna R. , Satorre M. Á. , Santonja C. , Millán C. 
Published: January 2021

Abstract
This work calculates the Lorentz–Lorenz coefficient with the refractive index and density values of various molecules in their solid phase measured in our laboratory under astrophysical conditions. This was completed for a range of temperatures from 13 K to close to the sublimation temperature for each molecule. The studied molecules were N2, CO2, NH3, CH4, CH3OH, C2H4, and C2H6. For CO2, our results match those found in the unique similar previous work in the literature. The results obtained for NH3 and CH3OH are relevant because they confirm that the procedure adopted is applicable also to polar molecules. The study presented here updates the previous work on these molecules by focusing on their solid states under astrophysical conditions and at a range of temperatures. The knowledge of the Lorentz–Lorenz coefficient in a specific temperature range allows for calculating the density using only the refractive index.
A Two-moment Radiation Hydrodynamics Scheme Applicable to Simulations of Planet Formation in Circumstellar Disks
Authors: Melon Fuksman Julio David , Klahr Hubert , Flock Mario , Mignone Andrea 
Published: January 2021

Abstract
We present a numerical code for radiation hydrodynamics designed as a module for the freely available PLUTO code. We adopt a gray approximation and include radiative transfer following a two-moment approach by imposing the M1 closure to the radiation fields. This closure allows for a description of radiative transport in both the diffusion and free-streaming limits, and is able to describe highly anisotropic radiation transport as can be expected in the vicinity of an accreting planet in a protoplanetary disk. To reduce the computational cost caused by the timescale disparity between radiation and matter fields, we integrate their evolution equations separately in an operator-split way, using substepping to evolve the radiation equations. We further increase the code’s efficiency by adopting the reduced speed of light approximation (RSLA). Our integration scheme for the evolution equations of radiation fields relies on implicit-explicit schemes, in which radiation-matter interaction terms are integrated implicitly while fluxes are integrated via Godunov-type solvers. The module is suitable for general astrophysical computations in one, two, and three dimensions in Cartesian, spherical, and cylindrical coordinates, and can be implemented on rotating frames. We demonstrate the algorithm performance on different numerical benchmarks, paying particular attention to the applicability of the RSLA for computations of physical processes in protoplanetary disks. We show 2D simulations of vertical convection in disks and 3D simulations of gas accretion by planetary cores, which are the first of their kind to be solved with a two-moment approach.
Multiple Stellar Populations along the Red Horizontal Branch and Red Clump of Globular Clusters
Authors: Dondoglio E. , Milone A. P. , Lagioia E. P. , Marino A. F. , Tailo M. , Cordoni G. , Jang S. , Carlos M. 
Published: January 2021

Abstract
We exploit multiband Hubble Space Telescope photometry to investigate multiple populations (MPs) along the red horizontal branches (HBs) and red clumps of 14 metal-rich globular clusters (GCs), including 12 Milky Way GCs and the Magellanic Cloud GCs NGC 1978 and NGC 416. Based on appropriate two-color diagrams, we find that the fraction of first-generation (1G) stars in Galactic GCs correlates with cluster mass, confirming previous results based on red-giant branch (RGB) stars. Magellanic Cloud GCs show higher fractions of 1G stars than Galactic GCs with similar masses, thus suggesting that the environment affects the MP phenomenon. We compared and combined our population fractions based on the HB with previous estimates from the MS and RGB, and we used ground-based UBVI photometry (available for NGC 104, NGC 5927, NGC 6366, and NGC 6838) to extend the investigation over a wide field of view. All studied GCs are consistent with flat distributions of 1G and second-generation (2G) stars within ∼1′ from the cluster center except NGC 416, where the 2G is more centrally concentrated. 2G stars of NGC 104 and NGC 5927 are more centrally concentrated than the 1G stars, whereas the distribution is flat for NGC 6366 and NGC 6838. We discover that most of the analyzed GCs exhibit extended sequences of 1G stars along the red HB, not consistent with a simple population. The comparison between appropriate synthetic and observed CMDs reveals that these extended distributions are consistent with either star-to-star variation in helium or with an internal metallicity spread, recalling the inhomogeneity of 1G stars along the chromosome maps.
Does the Disk in the Hard State of XTE J1752–223 Extend to the Innermost Stable Circular Orbit?
Authors: Zdziarski Andrzej A. , De Marco Barbara , Szanecki Michał , Niedźwiecki Andrzej , Markowitz Alex 
Published: January 2021

Abstract
The accreting black hole binary XTE J1752–223 was observed in a stable hard state for 25 days by the Rossi X-ray Timing Explorer (RXTE), yielding a 3–140 keV spectrum of unprecedented statistical quality. Its published model required a single-Comptonization spectrum reflecting from a disk close to the innermost stable circular orbit. We studied that model as well as a number of other single-Comptonization models (yielding similarly low inner radii), but found they violate a number of basic physical constraints, e.g., their compactness is much above the maximum allowed by pair equilibrium. We also studied the contemporaneous 0.55–6 keV spectrum from the Swift/X-ray Telescope and found it well fitted by an absorbed power law and a disk blackbody with the innermost temperature of 0.1 keV. The normalization of the disk blackbody corresponds to an inner radius of ≳20 gravitational radii and its temperature, to irradiation of the truncated disk by a hot inner flow. We have also developed a Comptonization/reflection model including the disk irradiation and intrinsic dissipation, but found that it does not yield any satisfactory fits. On the other hand, we found that the ≤10 keV band from RXTE is much better fitted by a reflection from a disk with the inner radius ≳100 gravitational radii, which model then underpredicts the spectrum at >10 keV by <10%. We argue that the most plausible explanation of the above results is inhomogeneity of the source, with the local spectra hardening with the decreasing radius. Our results support the presence of a complex Comptonization region and a large disk truncation radius in this source.
Épouse de roturier et veuve d’usurpateur
Authors: Steinberg Sylvie 
Published: January 2021

La dérogeance est une forme de déclassement social particulier à la noblesse. Au XVIIe siècle, sa définition juridique s’est peu à peu précisée alors que les autorités royales s’efforçaient, pour des raisons idéologiques et fiscales, de circonscrire plus strictement les contours du groupe nobiliaire et d’en extirper les « faux nobles ». La dérogeance au féminin a aussi retenu l’attention des juristes du XVIIe siècle à travers la résolution de toute une série de questions : comment qualifier la mésalliance d’une femme noble avec un roturier ? Celle-ci est-elle plus ou moins assimilable à une dérogeance ? Cette mésalliance est-elle définitive ou provisoire ? Que se passe-t-il quand la mort vient rompre la vie conjugale ? C’est à partir d’affaires contentieuses, cas de veuves de roturiers voulant recouvrir la noblesse, cas de veuves d’usurpateurs refusant de payer les taxes imposées aux faussaires que ces juristes raisonnaient. Ce sont leurs arguments qui sont exposés dans cet article, en même temps que la gamme des raisons, pragmatiques, sociales et idéologiques évoquées par les plaignantes et requérantes.
Les ducs et pairs sous Louis XIV : montrer sa puissance ou craindre de déchoir ?
Authors: Cosandey Fanny 
Published: January 2021

L’ordre décidé par Louis XIV à l’entrée solennelle de 1660 place les ducs et pairs derrière les princes étrangers. Cette disposition, jugée comme une atteinte à la première dignité du royaume, entraine les pairs dans une contestation collective qui tourne rapidement au bras de fer avec la monarchie. S’il s’agit, dans un premier temps, de négocier avec le roi pour obtenir la reconnaissance de leur prééminence, il est rapidement question de renoncer à la cérémonie pour que soient préservés les droits de ces grands nobles. L’événement montre alors comment se construit l’opposition corporative, en une opération de valorisation de la dignité qui mêle aussi les intérêts du royaume, mais derrière se profilent des jeux de pouvoir susceptibles de renforcer ou de fragiliser le groupe social, selon la réponse apportée par la monarchie et la capacité des corps à y faire face. C’est ainsi tout le problème du maintien des privilèges et des positions de dominations face à la volonté royale d’affirmer sa toute-puissance, c’est à dire sa capacité à ordonner, qui est ici abordé.