bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH GAYA KEPEMIMPINAN, LOCUS OF CONTROL TERHADAP KINERJA INTERNAL AUDITOR (PENELITIAN PADA PT. BANK SULUT DAN PT. BNI, TBK)
Authors: Mogi Aileen Janet , Pangemanan Sifrid 
Published: August 2018

In facing the environment change, a company should level up the effectiveness of management control to achieve the final goal between the individual and the organization. That is why a leader should be able to motivate the subordinates so the goal can be achieved. Besides leadership style, locus of control also affects the internal auditor performance. Internal Auditor performance is one of the important indicators to reach the banking company success that is the reason why the researcher is interested with the title of this final task.This research is aimed to know the influence of leadership style and locus of control on the internal auditor performance. This research was done at 2 ( two) banking companies, those are PT. Bank SULUT and PT. BNI, Tbk. In this research the independent variable ( X ) are the leadership style ( X1 ) and locus of control ( X ) ; meanwhile the dependent variable ( Y ) is performance ( Y ) . The data collection method used is through survey and questioner with a list of questions. It would be answered by the respondents and those are the internal auditors. The technique used in data analysis to test the hypothesis was done by using the double linear regression analysis and processed through SPSS program Version 19.0. The result shows that the leadership style partially does not have an effect on the performance of internal auditor but the locus of control has an effect on the internal auditor performance. But simultaneously, the leadership style and locus of control influence the performance of internal auditor.2Key words: Leadership style, Locus of control, and The Performance of Internal Auditor.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PEMILIHAN KARIR SEBAGAI AKUNTAN PADA MAHASISWA PENDIDIKAN PROFESI AKUNTANSI ( PPAK ) UNIVERSITAS SAM RATULANGI
Authors: Rorong Elisa Levina , Sondakh Jullie J. , Wokas Heince 
Published: August 2018

This research aims to know the influence of financial respect, professional training, professional recognition, social values, working environment, job market considerations and personality partially or together against the accountant career selection by students of University of Sam Ratulangi PPAkThe object of this research is the accounting profession education student University of Sam Ratulangi active registered as a student with a total population of 80 people. The data collected is classified as primary data which is obtained by questionnaires distribution. Data Processing is conducted by using Multiple Regression Analysis.The result of this research indicate that financial respect, profesional training, profesional recognation, social values, working environment, job market considerations and personality to career choice on Accounting either it is partially and simultaneously influence, but partially Accounting, while financial respect, professional training, social values, working environment and personality have the significantly influence on career choice of accounting. From the ANKOVA test there is a different factor influence accountant career selection by students who already work and not yet working Keyword : financial respect, professional training, professional recognition, social values, working environment, job market considerations, personality and Accounting Career.
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH DI PROVINSI SULAWESI UTARA
Authors: Sumiok Cristofer , Pontoh Winston 
Published: August 2018

In presenting a good financial governance, the Local Government must be able to present the financial statements in accordance with the local government Permendagri 13 of 2006 and the Government Accounting Standards ( SAP ) . To obtain these results certainly not out of the factors that support the implementation of the financial statements as rules / regulat ions, education, experience, commitment to employees, and supporting tools that support the creation of the ability of the involved parties in the preparation of the financial statements of Local Government.The purpose of this research aim to know the influence of competence and independence with quality audit regional inspectorate officers as financial control in the province of North Sulawesi.The Data was collected by survey with questionnaire contain list of question that have to fill by internal auditors in inspectorate as respondent. Technique data analyzing to the test the hypothesis by multiple linear regression using SPSS Ver 19.0.The result by using F-test shows that competence ( X1 ) and independence ( X2) on the test result indicate that the variabel F competence ( X1 ) and independence ( X2 ) has significant correlation with audit quality regional inspectorate officers in the province of north Sulawesi. the result of F test shows that Fhit = 6,016 and Ftab with confidence level 95% df1 ( 2 ) and df2 ( 46 ) is 2,81 at level significance 0,002 < α: 5% ( 0,05) it means Ha could accepted the result of t test show that pnly competence variables that has influence with audit quality in regional inspectorate officers in the province of northSulawesi. t hit, shows 3,864 > t2,014 at level significance 0,000 < 0,05 Independence variable shows thit 0,986 < ttabtab2,014 at level significance 0,329 > 0,05 it means that independent variable didn’t influence with audit quality regional inspectorate officer in the province of north Sulawesi.Key Words : competence, independence
PERILAKU SOSIAL PT. PERKEBUNAN NUSANTARA V (PERSERO) SEBAGAI BENTUK PERTANGGUNG JAWABAN SOSIAL PERUSAHAAN TERHADAP LINGKUNGAN SEKITAR
Authors: Kaaro Noviyanti Zaitun , Kalangi Lintje 
Published: August 2018

Perusahaan berperan untuk mendorong pertumbuhan ekonomi yang sehat dengan mempertimbangkan faktor lingkungan hidup. Saat ini dunia usaha tidak hanya memperhatikan keuntungan yang didapatkan, namun juga harus memperhitungkan aspek sosial, dan lingkungan. Ketiga elemen inilah yang kemudian bersinergi membentuk konsep pembangunan berkelanjutan.Analisis ini dilakukan pada PT Perkebunan Nusantara V (Persero). Perusahaan tersebut bergerak dalam bidang usaha perkebunan, agro wisata dan agro bisnis. Tujuan penelitian ini adalah mengetahui perilaku sosial perusahaan terhadap lingkungan sekitarnya. Metode analisis data yang digunakan adalah metode deskriptif komparatif, yaitu dengan menggambarkan dan menguraikan data mengenai Corporate Social Responsibilityyang terdapat pada PT Perkebunan Nusantara V (Persero). Kemudian data-data tersebut dibandingkan dengan data-datadi masa lalu.Hasil analisis menunjukkan bahwa PT. Perkebunan Nusantara V (Persero) telah melakukan tanggung jawab sosial perusahaan terhadap lingkungan sekitarnya yang terkait dengan masyarakat, lingkungan dan sumber daya manusia walaupun belum secara proporsional. Kata Kunci: Pertanggung Jawaban Sosial Perusahaan
ANALISIS DAMPAK REVIU INSPEKTORAT TERHADAP KUALITAS AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) KAB. MINAHASA TENGGARA TA 2010 DAN 2011
Authors: Prasetyo Agus , Pangemanan Sifrid 
Published: August 2018

ABSTRAK Penelitian ini bertujuan untuk mengetahui mekanisme reviu Laporan Keuangan Pemerintah Daerah oleh Inspektorat Kabupaten Minahasa Tenggara pada setiap tahap perencanaan pelaksanaan dan pelaporan. Berdasarkan hasil penelitian ini, pelaksanaan reviu LKPD oleh Inspektorat Tahun Anggaran 2010 dan 2011 belum memberikan dampak signifikan terhadap peningkatan akuntabilitas LKPD. Pemerintah Daerah Kabupaten Minahasa Tenggara harus menyiapkan langkah-langkah perbaikaan mekanisme reviu pada setiap tahap perencaanaan, pelaksanaan dan pelaporan dengan mengikuti standar pedoman reviu (Peraturan Menteri Dalam Negeri Nomor 4 Tahun 2008), pendidikan dan pelatihan tenaga Inspektorat melalui koordinasi dengan BPKP, pemenuhan kuantitas, kualitas dan standar SDM Inspektorat serta identifikasi setiap permasalahan yang telah menyebabkan disclaimer opinion LKPD TA 2010 dan 2011 sebagai prioritas penentuan langkah perbaikan melalui koordinasi dengan pihak DPPKAD dan BPK RI. Kata Kunci : Reviu Inspektorat, Akuntabilitas, Laporan Keuangan Pemerintah Daerah (LKPD) ABSTRACT This study aims to determine the mechanism of review of financial statements the Government Financial Reportby InspektoratKab. Minahasa Tenggara at every stage of planning, execution and reporting. Based on these results, the implementation of Review LKPD by Inspektorat for Year 2010 and 2011 has not been a significant impact on increasing accountability LKPD. The Goverment Minahasa Tenggara should prepare measures improvement review of mechanisms at each stage planning, execution and reporting standards by following the guideline of Review (Peraturan Menteri Dalam Negeri No. 4 Tahun 2008), the education and training Inspektorat personnel in coordination with BPK, fulfillment quantity, human resources and quality standards as well as the identification of any problems Inspektorat which has led disclaimer opinions LKPD year 2010 and 2011 as a priority determining corrective actions in coordination with the DPPKAD and BPK RI. Keywords: Review Inspektorat, Accountability, Government Finance Report (LKPD)
ANALISIS PIUTANG PADA PT. SUCOFINDO (PERSERO) CABANG MANADO
Authors: Karamoy Venny , Nangoi Grace Bernadette 
Published: August 2018

ABSTRAK Ditengah persaingan bsinis yang ketat, perusahaan dituntut untuk mampu menguasai pasar, sehingga perusahaan perlu melakukan strategi penjualan secara kredit agar jumlah penjualan meningkat. Secara umum, piutang timbul karena adanya transaksi penjualan barang atau jasa secara kredit. Investasi yang terlalu besar dalam piutang bisa menimbulkan lambatnya perputaran modal kerja, sehingga semakin kecil pula kemampuan perusahaan dalam meningkatkan volume penjualan. Akibatnya semakin kecil kesempatan yang dimiliki perusahaan untuk menghasilkan keuntungan atau laba. Tujuan yang diharapkan dapat dicapai dari penelitian ini adalah untuk menganalisis piutang tak tertagih yang dilakukan oleh PT. SUCOFINDO (Persero) Cabang Manado. Adapun metode analisis yang digunakan dalam penelitian ini adalah analisis deskriptif untuk membahas permasalahan yang sifatnya menguraikan, menggambarkan, membandingkan, suatu data atau keadaan, melukiskan dan menerangkan hasil penelitian sehingga dapat ditarik kesimpulan. PT. SUCOFINDO (Persero) Cabang Manado telah melakukan manajemen piutang dan analisis piutang dengan baik. Piutang yang telah jatuh tempo ≤ 90 hari dan piutang yang berumur 91-360 hari dapat ditagih dengan baik. Sedangkan piutang yang berumur > 1 tahun dikategorikan sebagai piutang macet yang akan disisihkan menjadi piutang tak tertagih sebesar 55,4%.Kata Kunci : Piutang tak tertagih, umur piutang ABSTRACT In the midst of intense business competition, business entity demand to be able to dominate the market, so companies need to do credit sales strategies in order to increase the number of sales. Too much investment in receivable can cause the lower turnover of working capital so company has less ability to increase the sales volume. Consequently, companies have little chance to generate profit or earnings. The objective which expected to be achieved from this research is to analyze the bad debts made by PT. SUCOFINDO (Persero) Manado Branch. The method of analysis that used in this study is descriptive analysis to investigate the issues that explained, described, compared the data or situation, drew and clarified result of the research. PT. SUCOFINDO (Persero) Manado Branch has already used the good management of receivable. The pass due ≤ 90 days and 91-360 days receivable are classified as collectible accounts receivable. The above 1 (one) year age of receivable categorized as bad debt which estimate uncollectible as 55.4%.Keywords: Uncollectible receivable, aging period of receivable
PENGARUH TUJUAN ANGGARAN TERHADAP PERILAKU, SIKAP, DAN KINERJA APARAT PEMERINTAH DAERAH DI KABUPATEN MINAHASA
Authors: Suwetja I Gede 
Published: August 2018

ABSTRAK Penelitian ini menggunakan dua pendekatan yaitu Pendekatan Kuantitatif dan Pendekatan Kualitatif. Untuk mendapatkan pemahaman yang lebih mendalam dibalik pengaruh karakteristik tujuan anggaran terhadap perilaku, sikap, dan kinerja aparat pemerintah daerah Kabupaten Minahasa, maka dilengkapi dengan telaah kualitatif. Pendekatan kualitatif dalam penelitian ini akan menggunakan metode kombinasi (triangulation) dengan alat analisisnya adalah fenomenologi. Penelitian ini berusaha ingin mengetahui apakah karakteristik tujuan berpengaruh terhadap perilaku, sikap, dan kinerja aparat pemerintah daerah Kabupaten Minahasa dalam menyusun anggaran, melaksanakan anggaran, dan pertanggungjawaban anggaran. Penelitian ini menemukan bahwa karakteristik tujuan anggaran secara simultan berpengaruh secara positif terhadap perilaku, sikap, dan kinerja aparat pemerintah daerah Kabupaten Minahasa dengan nilai Fhitung > Ftabel. Hal ini menunjukkan bahwa perilaku, sikap, dan kinerja aparat pemerintah daerah Kabupaten Minahasa dalam penyusunan, pelaksanaan, dan pertanggungjawaban anggaran telah mengikuti aturan yang ditetapkan yaitu keikutsertaan staf dan masyarakat baik dalam menyusun, melaksanakan, dan pertanggungjawaban anggaran.Telaahan kualitatif mendukung hasil temuan analisis kuantitatif.Kata kunci: karakteristik tujuan anggaran, perilaku, sikap, dan kinerja ABSTRACT The objective by conducting qualitative approach is to get more comprehensive of understanding about the effect of the characteristics of budget target towards behavior, attitude, and the performance of civil servants in Minahasa Regency to perform budgeting, realize the budget, and hold the responsible for realized budget. The qualitative approach in this study is conduct triangulation method with phenomenology. This study find, the characteristics of budget target simultaneously have positive effect towards behavior, attitude, and performance of civil servants in Minahasa Regency with counted F value higher than table F value. It means, behavior, attitude, and performance in preparing the budget, realize the budget, and hold the responsible for the budget are following the rules, where the participative by community and the servants have been included. The results by quantitative approach are supported by qualitative approach.Keywords: characteristics of budget target, behavior, attitude, and performance
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP MENURUT PSAK NO.16 (REVISI 2011) DI RSU PANCARAN KASIH MANADO
Authors: Sadondang Paulina Amanda , Sondakh Jullie J , Budiarso Novi Swandari 
Published: August 2018

Fixed assets has an important role to prop up the course of company operational activities, therefore the right policy of the fixed assets management is needed to maximize the role of the fixed assets. On this situation, accounting policy of the fixed assets as an information tools about fixed assets is really needed by the decision maker.RSU Pancaran Kasih Manado is an institution of Medika GMIM foundation that provided service like a public health facilities. Land, building, vehicle, medical and non medical tools are the fixed assets that owned by company and very important to propped the course of company operational activities.This research aim for analyze the accounting treatment for fixed assets at RSU Pancaran Kasih Manado, whether it has in accordance with the statement of financial accounting standard No. 16 (revised 2011) about fixed assets..The method of research used is descriptive analyze method with the purpose to give an illustration or description about a situation in an objective manner. To compile data necessary, writer used the technique of gathering data like an interview and documentation. The kind of data that used are primary data and secondary data.From the result of research can be deduced that in operated accounting activity, the company has following provisions on PSAK No. 16 (Revised 2011) about fixed assets. On the application, the company distinguish the kind of fixed assets and the achievement method, that is cash purchase, construction, or donation, shrinking the fixed assets used straight line method, halt the fixed assets that is not used, removed the fixed assets from own list and take it off by abrogation and annihilation. But on the disclosure, the company not apply the accounting treatment of fixed assets altogether like that PSAK No. 16 (Revised 2011).
An Automated Tool to Detect Variable Sources in the Vista Variables in the Vía Láctea Survey: The VVV Variables (V4) Catalog of Tiles d001 and d002
Authors: Medina N. , Borissova J. , Bayo A. , Kurtev R. , Navarro Molina C. , Kuhn M. , Kumar N. , Lucas P. W. , Catelan M. , Minniti D. , Smith L. C. 
Published: August 2018

AbstractTime-varying phenomena are one of the most substantial sources of astrophysical information, and their study has led to many fundamental discoveries in modern astronomy. We have developed an automated tool to search for and analyze variable sources in the near-infraredKsband using the data from the VISTA Variables in the Vía Láctea (VVV) ESO Public Large Survey. This process relies on the characterization of variable sources using different variability indices calculated from time series generated with point-spread function (PSF) photometry of sources under analysis. In particular, we used two main indices, the total amplitudeand the eta indexη, to identify variable sources. Once the variable objects are identified, periods are determined with generalized Lomb–Scargle periodograms and the information potential metric. Variability classes are assigned according to a compromise between comparisons with VVV templates and the period of the variability. The automated tool is applied on VVV tiles d001 and d002 and led to the discovery of 200 variable sources. We detected 70 irregular variable sources and 130 periodic ones. In addition, nine open-cluster candidates projected in the region are analyzed, and the infrared variable candidates found around these clusters are further scrutinized by cross-matching their locations against emission star candidates from VPHAS+ survey Hαcolor cuts.
Hard X-Ray Constraints on Small-scale Coronal Heating Events
Authors: Marsh Andrew J. , Smith David M. , Glesener Lindsay , Klimchuk James A. , Bradshaw Stephen J. , Vievering Juliana , Hannah Iain G. , Christe Steven , Ishikawa Shin-nosuke , Krucker Säm 
Published: August 2018

Abstract
Much evidence suggests that the solar corona is heated impulsively, meaning that nanoflares may be ubiquitous in quiet and active regions (ARs). Hard X-ray (HXR) observations with unprecedented sensitivity >3 keV are now enabled by focusing instruments. We analyzed data from the Focusing Optics X-ray Solar Imager (FOXSI) rocket and the Nuclear Spectroscopic Telescope Array (NuSTAR) spacecraft to constrain properties of AR nanoflares simulated by the EBTEL field-line-averaged hydrodynamics code. We generated model X-ray spectra by computing differential emission measures for homogeneous nanoflare sequences with heating amplitudes H
0, durations τ, delay times between events t

N
, and filling factors f. The single quiescent AR observed by FOXSI-2 on 2014 December 11 is well fit by nanoflare sequences with heating amplitudes 0.02 erg cm−3 s−1 <H
0 < 13 erg cm−3 s−1 and a wide range of delay times and durations. We exclude delays between events shorter than ∼900 s at the 90% confidence level for this region. Three of five regions observed by NuSTAR on 2014 November 1 are well fit by homogeneous nanoflare models, while two regions with higher fluxes are not. Generally, the NuSTAR count spectra are well fit by nanoflare sequences with smaller heating amplitudes, shorter delays, and shorter durations than the allowed FOXSI-2 models. These apparent discrepancies are likely due to differences in spectral coverage between the two instruments and intrinsic differences among the regions. Steady heating (t

N
= τ) was ruled out with >99% confidence for all regions observed by either instrument.
Spatial Damping of Kink MHD Waves in the Presence of Magnetic Twist and Plasma Flow
Authors: Bahari Karam 
Published: August 2018

Abstract
Propagating kink magnetohydrodynamic waves in magnetic flux tubes with incompressible plasma have been studied. The plasma has been assumed to flow along the magnetic field lines, and the magnetic field lines have been assumed to be twisted. Both the flow and the magnetic twist reduce the symmetry of the dispersion curves of the kink waves. The magnetic twist modifies the the properties of the forward and backward waves with positive and negative azimuthal wavenumbers, which are under Kelvin–Helmholtz instability due to plasma flow, in different manners. The effect of the magnetic twist on the spatial resonant damping of kink waves depends on the direction of the propagation and azimuthal wavenumber of the wave, and also on the direction of the plasma flow. Our conclusion is that the magnetic twist modifies the properties of the propagating kink waves depending on the wavenumbers of the wave and the direction of the plasma flow.
Verifications of Scaling Relations Useful for the Intrinsic Alignment Self-calibration
Authors: Meng Xian-guang , Yu Yu , Zhang Pengjie , Jing Yipeng 
Published: August 2018

Abstract
The galaxy intrinsic alignment (IA) is a major challenge of weak lensing cosmology. To alleviate this problem, Zhang proposed a self-calibration method, independent of IA modeling. This proposal relies on several scaling relations between two-point clustering of IA and matter/galaxy fields, which were previously only tested with analytical IA models. In this paper, these relations are tested comprehensively with an N-body simulation of 30723 simulation particles and boxsize 600h
−1 Mpc. They are verified at the accuracy level of

over angular scales and source redshifts of interest. We further confirm that these scaling relations are generic, insensitive to halo mass, weighting in defining halo ellipticities, photo-z error, and misalignment between galaxy ellipticities and halo ellipticities. We also present and verify three new scaling relations on the B-mode IA. These results consolidate and complete the theory side of the proposed self-calibration technique.
Un parent seul, ça n’existe pas !
Authors: Coum Daniel 
Published: August 2018

L’engouement récent pour la pratique de « groupe de parole pour les parents », né avec le développement des politiques et des dispositifs d’aide à la parentalité, conduit à s’interroger sur les principes épistémologiques qui peuvent utilement orienter les modalités de mise en œuvre et d’animation de telles instances cliniques. L’expérience que l’auteur en a depuis désormais plus de vingt ans à Parentel légitime qu’il rende compte d’une expérience originale en la matière et des enseignements qu’on peut en tirer. Il apparaît que, situés au carrefour de la prévention et du soin, les groupes de parole pour les parents mettent en scène efficacement, pour autant que l’on veuille bien correctement le prendre en compte, les enjeux fondamentaux de la fonction parentale. Là encore, la psychanalyse peut orienter une pratique clinique, mise en œuvre par des psychologues, en tant qu’elle prend en compte la dimension intersubjective, c’est-à-dire sociale, de la psychè.