bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANALISA PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PASAR DAN KINERJA KEUANGAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2013
Authors: Nurhayati Siti 
Published: June 2018

Abstract.The study aims to examine the effect of Intellectual Capital on Market Performance and Financial Performance in the LQ45 companies. It uses the sample of LQ45 companies listed on Indonesia Stock Exchange during the period 2010-2013. The sample is determined by using Purposive Sampling method. The study conducts 72 observations of 18 samples of the companies. The hypothesis is tested using Panel Data Regression. The study indicates that the Intellectual Capital (VAIC) and VACA of companies significantly influence market performance (Tobins'Q) and financial performance of Return on Assets (ROA) and Assets Turnover (ATO). VAHU significantly effects on the financial performance of Return on Assets (ROA) and STVA significantly effects on the financial performance of Assets Turnover (ATO). Meanwhile, VAHU has no significant effect on the market performance (Tobins'Q) and financial performance of Assets Turnover (ATO). And STVA has no significant effect on the market performance (Tobins'Q) and financial performance of Return on Assets (ROA).Keywords: intellectual capital; lq45; market performance; financial performance; tobins'q; return on assets; assets turnover.Abstrak. Penelitian ini bertujuan untuk menguji pengaruh Intellectual Capital terhadap Kinerja Pasar dan Kinerja Keuangan pada Perusahaan LQ45.Penelitian ini menggunakan sampel perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia selama periode 2010-2013.Sampel ditentukan dengan menggunakan metode Purposive Sampling.Penelitian ini memiliki 72 amatan dari 18 sampel perusahaan.Dalam penelitian ini, hipotesis diuji dengan menggunakan Regresi Data Panel. Penelitian menunjukkan bahwa Intellectual Capital (VAIC) dan VACA perusahaan berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Return on Asset (ROA) dan Assets Turnover (ATO). VAHU berpengaruh signifikan terhadap kinerja keuangan Return on Asset (ROA) dan STVA berpengaruh signifikan terhadap kinerja keuangan Assets Turnover (ATO). Sedangkan VAHU tidak berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Assets Turnover (ATO). Dan STVA tidak berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Return on Asset(ROA).Kata kunci: intellectual capital; perusahaan lq45; kinerja pasar; kinerja keuangan, tobins’q; return on assets; assets turnover.
PENGARUH PENGUNGKAPAN SUKARELA PADA LAPORAN TAHUNAN TERHADAP KUALITAS LABA PADA PERUSAHAAN PERTAMBANGAN
Authors: Iglesias Yanick 
Published: June 2018

Abstract. This study aims to determine the effect of voluntary disclosure on the quality of earnings in the mining companies listed on the Indonesia Stock Exchange in the year 2012-2014. Voluntary disclosure is measured using the voluntary disclosure index, while the earnings quality is proxied by Earnings Response Coefficient. The method used in the study is quantitative descriptive. The data sources are obtained from the secondary data. The secondary data consists of the annual report of mining companies, the stock index, and also the composite index gained through IDX or www.idx.co.id, as well as literature like journals, previous studies, and textbooks. The study indicates that voluntary disclosure in mining companies in Indonesia has been running quite well, it is proven by an average of 33.6% of the voluntary disclosure. Whereas the quality of earnings rises in 2013 and has a significant drop in 2014. The study also shows there is a positive impact of the voluntary disclosure on the quality of earnings in the mining companies.Keywords: voluntary disclosure; quality of earnings; earning response coefficient; mining company.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan sukarela terhadap kualitas laba pada perusahaan pertambangan yang terdaftar di BEI pada tahun 2012-2014. Pengungkapan sukarela diukur dengan menggunakan indeks pengungkapan sukarela, sedangkan kualitas laba diproksikan dengan Earnings Response Coefficient. Metode yang digunakan pada penelitian ini adalah deskriptif kuantitatif. Sumber data pada penelitian ini diperoleh dari data sekunder. Data sekunder tersebut terdiri dari laporan tahunan perusahaan-perusahaan pertambangan, daftar harga saham perusahaan serta harga saham gabungan yang diperoleh melalui IDX atau website www.idx.co.id, serta literatur-literatur seperti jurnal, penelitian terdahulu, dan text book. Pada penelitian ini diketahui bahwa pengungkapan sukarela pada perusahaan pertambangan di Indonsia telah berjalan dengan cukup baik, hal tersebut dibuktikan dengan rata-rata pengungkapan sebesar 33,6% dari item pengungkapan sukarela. Sedangkan kualitas laba perusahaan mengalami kenaikan pada tahun 2013 dan penurunan yang signifikan pada tahun 2014. Pada penelitin ini juga diketahui bahwa terdapat pengaruh positif dari pengungkapan sukarela terhadap kualitas laba pada perusahaan pertambangan.Kata Kunci: earning response coefficient; kualitas laba; pengungkapan sukarela.
PENGARUH PELAKSANAAN STANDAR AUDIT BERBASIS INTERNATIONAL STANDARDS ON AUDITING (ISA) TERHADAP KUALITAS AUDIT
Authors: Harahap Devianti , Suciati NR Handiani , Puspitasari Evita , Rachmianty Sakina 
Published: June 2018

Abstract. An effort to improve the quality of auditing in Indonesia is achieved by applying the latest auditing standards, which refer to the International Standards on Auditing (ISA). The purpose of this research is to examine the influence of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. Independent variables of this research is the effects of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. The dependent variable of this research is audit quality. The method that was used in this research is descriptive method by using the survey research approach of data. The research was employed for a sample consisting of 40 auditors who work at Public Accounting Firm in Bandung which are registered in Financial Services Authority (FSA) and Big Four Public Accounting Firm . The analysis method that was used in this research is simple linear regression anlysis. The result shows that the implementation of auditing standards based on International Standards on Auditing (ISA) has a significant influence on the audit quality at 15,2%, and the rest of 84,2% is influenced by other variables which are not included in this research.Keywords: international standards on auditing (isa); audit quality Abstrak. Salah satu upaya untuk meningkatkan kualitas audit di Indonesia adalah dengan diterapkannya standar audit yang mengacu kepada International Standards on Auditing (ISA) oleh Institut Akuntan Publik Indonesia (IAPI). Penelitian ini bertujuan untuk menguji kembali apakah pelaksanaan standar audit berbasis ISA telah berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian dilakukan dengan menggunakan variabel independen yaitu pelaksanaan standar audit berbasis ISA, sedangkan variabel dependen dalam penelitian ini adalah kualitas audit. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan jenis penelitian survey data. Sampel yang digunakan yaitu sebanyak 40 auditor pada Kantor Akuntan Publik Komisariat Wilayah Bandung yang terdaftar di Otoritas Jasa Keuangan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa pelaksanaan standar audit berbasis ISA berpengaruh secara signifikan sebesar 51,6% terhadap kualitas audit, sedangkan sisanya sebesar 48,4% dapat dijelaskan oleh variabel lain diluar penelitian ini.Kata Kunci: international standards on auditing (isa); kualitas audit
THE EFFECT OF TAX COLLECTION WITH WARNING LETTER AND DISTRESS WARRANT TO TAX ARREARS DISBURSEMENT
Authors: Purwanto Purwanto 
Published: June 2018

Abstract. The purpose of this study is to find out the effect of tax collection with warning letter and distress warrant to tax arrears disbursement in Tax Office Cimahi. The study uses descriptive method by using case study approachment. Statistical test uses multiple linear regression with SPSS software. Hypothesis testing is done by F test and T test at 5% significance level. The findings of the study are as follows: Tax collection with warning letter and distress warrant has no positive impact for both partially and simultaneously; the determination coefficient shows 0.039 which means 3.9% of tax arrears disbursement is influenced by the number of warning letter and distress warrant issued, while 96.1% of tax arrears disbursement is influenced by other factors outside of this study. This study is still relatively rare done and it is expected to contribute why the realization of tax arrears disbursement is still small. Keywords: Tax collection; Warning letter; Distress warrant; Tax arrears disbursement Abstrak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pemungutan pajak dengan surat peringatan dan surat tuntutan darurat terhadap pencairan tunggakan pajak di Kantor Pelayanan Pajak Cimahi. Penelitian ini menggunakan metode deskriptif dengan menggunakan pendekatan studi kasus. Uji statistik menggunakan regresi linier berganda dengan perangkat lunak SPSS. Pengujian hipotesis dilakukan dengan uji F dan uji T pada tingkat signifikansi 5%. Temuan penelitian ini adalah sebagai berikut: Pengambilan pajak dengan surat teguran dan surat paksa tidak berdampak positif baik secara parsial maupun simultan; koefisien determinasi menunjukkan 0,039 yang berarti 3,9% dari pencairan tunggakan pajak dipengaruhi oleh jumlah surat teguran dan surat paksa yang dikeluarkan, sedangkan 96,1% pembayaran tunggakan pajak dipengaruhi oleh faktor lain di luar penelitian ini. Penelitian ini masih relatif jarang dilakukan dan diharapkan dapat berkontribusi mengapa realisasi pencairan tunggakan pajak masih kecil. Kata Kunci: Penagihan pajak; Surat teguran; Surat paksa; Pencairan tunggakan pajak
PENGARUH INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT
Authors: Murti Galuh Tresna , Firmansyah Iman 
Published: June 2018

Abstract.This study aims to determine the effect of auditor independence on audit quality. Analysis Unit was Public Accounting Office in Bandung, Observation unit was Auditor. The sample in this study were 67 Auditors from Public Accounting Office in Bandung. Sampling was taken with probability sampling technique. This Study took primary data and secondary data with the quantitative approach and explanatory method. Based on the result of research known that auditor independence has the significant influence on audit quality.Keywords: Audit independence; Audit qualityAbstrak. Penelitian ini bertujuan untuk mengetahui pengaruh independensi auditor terhadap kualitas audit. Unit analisis yang akan diteliti adalah Kantor Akuntan Publik berdomisili di Kota Bandung, sedangkan unit observasi adalah para Auditor. Sampel dalam penelitian ini adalah Auditor sebanyak 67 orang pada Kantor Akuntan Publik yang berdomisili di Kota Bandung. Penarikan sampel dilakukan dengan teknik probability sampling. Jenis data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Penelitian ini dilakukan dengan menggunakan pendekatan kuantitatif (quantitative approach), metode penelitian yang digunakan dalam penelitian ini adalah metode explanatory.Berdasarkan hasil penelitian diketahui bahwa terdapat pengaruh yang signifikan atas independensi auditor terhadap kualitas audit.Kata Kunci : Independensi Auditor; Kualitas Audit
Examining the Links between Parents’ Relationships with Reading and Shared Reading with their Pre-School Children
Authors: Levy Rachael , Hall Melanie , Preece Jenny 
Published: June 2018

While much is known about the benefits of shared reading activity for children, and the role of the home in cultivating shared reading practices far less is known about the factors that can influence parents’ shared reading practices with their children. Given that many young people leave school with poor relationships with reading, this study explores the links between parents’ own relationships with reading and the shared reading they practice with their own children in the home. Drawing on deep-level interview data, this paper presents data from six parents of pre-school children, who reported that they have had a poor personal relationship with reading. These parents all developed positive shared reading relationships with their children, however the importance of this study lies in understanding the interplay between these reading relationships. The data strongly suggested that the construct of ‘reading’ was very different from the ways in which reading had previously been defined for these participants. Reading, within a shared reading context, was seen as a very flexible construct which included activities such as talking and telling stories. In some cases, parents’ own relationships with reading seemed to improve. Implications for intervention with other families are discussed.
Effect of Quebracho Bark on the Properties of Opaque Glazes
Authors: KÖSEOĞLU Kemal , CENGİZLER Hakan , İSRAEL İSRAİL Lina 
Published: June 2018

In this work, the effect of
quebracho bark (QB) on the physical and chemical properties of opaque
glaze/glazes (OG) was investigated.
Various ratios (0.25-10 weight percent) of quebracho bark were
incorporated into the glazes to obtain experimental glaze recipes and melting
temperatures of the glaze compositions were calculated through the fluxing
factors of the oxides present in the glazes. Thereafter, the glaze compositions
were fired at the calculated temperature value of 1100°C. Viscosity, thixotropy
and pH tests were conducted on OG and OG+QB glaze suspensions. Standard coloring
analyses, crazing resistance, impact resistance, resistance to acid and
alkalis, water absorption, firing strength, and surface hardness tests were
conducted. After establishing the Seger formulas, surface tensions of the
glazes were calculated by making use of the molar surface tension factors of
the oxides already present in the glaze compositions at the same sintering
temperature of 1100°C. QB additions decreased the viscosity and standard
thixotropy values of the OG and had no significant effect on the pH of the OG
slurry. On the other hand, QB additions caused an increase in the whiteness (opacity)
of the OG. No crazing and impact fractures were observed on the glaze surfaces.
Furthermore, the glaze surfaces showed good resistance to acid and alkalis. On
QB incorporation, water absorption decreased in all the experimental glazes.
Firing strength and surface hardness increased with increasing QB content.
According to the experimental results, 5 weight percent (wt. %) QB addition was
found to be the optimum amount.
A Quick Method to Calculate NaI(Tl) Detector Efficiency Depending on Gamma ray Energy and Source-to-detector Distance
Authors: Akar Tarım Urkiye , Gürler Orhan , Yalçın Sezai 
Published: June 2018

This paper examines and presents a simple
computational Monte Carlo algorithm to determine the total, intrinsic and
geometric efficiencies of NaI(Tl) gamma
ray detectors for gamma rays emitted by isotropic radiating (point) sources
with several energies in the range of 150-3000 keV. The code was used to compute
efficiency values for various source-to-detector distances for each studied
gamma ray energy. The comparisons with the data reported in the literature
indicated that the present algorithm is useful in efficiency calculations for
any source-detector and geometry configuration.
E-Banking Service Qualities, E-Customer Satisfaction, and e-Loyalty: A conceptual Model
Authors: N Sathiyavany, , S Shivany, 
Published: June 2018

Today, the increasing digitalization makes the service industry like banks provide e-banking services or online banking in order to access the competitive advantage and dedicate much market share for themselves as it has crucial role in increasing the organizational profitability and customers’ satisfaction and loyalty, the quality of e-banking services is of great importance in e-banking studies. Little attentions were given to review of literature to formulate model as a guide for empirical test. This is a research paper in progress paper discussing the interaction among the E-Banking Service Qualities, E-Customer Satisfaction, and e-Loyalty form the customers’ point of view. The reviews of literatures covers the trends in internet banking , E-service quality dimensions relating to e-banking services, e-Service Quality Dimension Measurement in Internet Banking, Key e-service quality factors influencing e-banking success, Interaction between e-Service Quality and e-Customer Satisfaction , Interaction between e-Customer Satisfaction and e-Loyalty, Interaction among e-Banking Service Quality, e-Customer Satisfaction and e-Customer Loyalty, Influence of Personal Demographic Factors on online banking, and conceptual model is formulated from the reviewed literatures. It is a concept paper formulated a research conceptual framework, and model to show the interactions among the E-service quality, e-satisfaction, and e-loyalty among the internet banking customers. Another part of this research will empirically test the formulated hypotheses in the present research work.
The change of the collision parameters of ‘O+ + N2 → NO+ + N’ reaction according to geomagnetic activity days in the ionosphere
Authors: YAŞAR Mehmet , ATICI Ramazan , SAĞIR Selçuk 
Published: June 2018

A plasma is a
medium containing a large number of charged particle interactions. For this reason, it is common and appropriate to
examine the plasma in terms of kinetic theory. In this context, the collision
dynamics of the ‘O+ + N2
→ NO+ + N’ reaction for geomagnetically quiet day (04/09/2017)
and disturbed day (08/09/2017) were calculated for ionospheric altitudes with
the help of kinetic theory. As a result of the calculation, it was seen that
the mean free path values were less on the disturbed day, as expected. The
total collisions number was seen to reach maximum at the height of hmF2 on both
quiet and disturbed days, and the disturbed day values were greater. It was
seen that the collision frequency decreased exponentially with altitude.
MODEL SUPERVISI PEMBELAJARAN MOLITâ€™O PAUD
Authors: Modjo Usman 
Published: June 2018

Supervision is seen as important to be developed after taking into account the facts, problems, and stakeholders of PAUD in the exploration study in May 2017. The Moleconomic Instructional Supervision Model aims to (1) solve the problems faced by PAUD educators regarding PAUD education standards, (2) concepts that underlie the supervision of Molitiâ€™O instructional become one of the problems faced by PAUD educators regarding PAUD education standards, and (3) Finding a model of supervision of Molitiâ€™O instructional that can foster the imagination of learners. The results of the discussion show a model of supervision of instructional needs to consider the characteristics of the subject studied. Early-age children who are still in the preoperational stage require a model of instructional supervision that can foster the imagination within the learners as well as the deepening of a model of supervision of instructional Molitiâ€™O as well as guidelines for supervision of instructional Molitiâ€™O.

References
Arikunto, S. (2006). Dasar-dasar supervisi. Jakarta: PT Rineka Cipta.
Mulyasa, E. (2007). Menjadi kepala sekolah profesional. Bandung: Remaja Rosdakarya.
Prasojo, D.L. & Sudiyono. (2011). Supervisi pendidikan. Bandung: Remaja Rosdakarya.
Purwanto, N. (2005). Administrasi dan supervisi pendidikan. Bandung: Remaja Rosdakarya.
Pusat Pengembangan Tenaga Kependidikan. (2014). Supervisi akademik implementasi kurikulum 2013. Jakarta: Kemdikbud.
Sahertian, A.P. (2008). Konsep dasar dan teknik supervisi pendidikan. Jakarta: Rineka Cipta.
Sudjana, N., dkk. (2011). Buku kerja pengawas sekolah. Jakarta: Pusat Pengembangan Tenaga Kependidikan, Badan PSDM dan PMP Kemendiknas.
APRENDIZAGEM BASEADA EM PROBLEMAS NO CURRÍCULO INTEGRADO PARA GRADUAÇÃO EM MEDICINA: CONSTRUÇÃO DA AUTONOMIA ACADÊMICA
Authors: Bobato Taylor Tito , Coelho Izabel Cristina Meister Martins , Ribeiro Elaine Rossi 
Published: June 2018

RESUMO: Este artigo tem como objetivo analisar a visão inicial do estudante, entender como ocorre sua adaptação, elencar os fatores de sucesso na adaptação e suas dificuldades ao método em um currículo integrado. Foi realizada uma pesquisa exploratória descritiva, de cunho quantitativo, transversal com alunos do curso de Medicina de uma IES no município de Curitiba. Para a coleta das informações foi aplicado um questionário com trinta e cinco (35) afirmações em uma escala Likert dividida em "concordo totalmente", "concordo", "indiferente", "discordo" e “discordo totalmente”. Nesta análise o perfil dos estudantes avaliados mostrou que a média de idade nas turmas avaliadas foi entre 19 e 21 anos, houve predominância do gênero feminino, grande parte dos estudantes mora com familiares, a grande maioria não trabalha e não tem outra formação. A maior parte dos estudantes é solteira, e ingressou no curso através do vestibular. A maioria dos egressos nunca teve contato com PBL. Observamos à medida que passam os semestres ocorre uma mudança da percepção dos estudantes em relação ao método e que os estudantes deste método no currículo integrado percebem resultados significativos na construção da sua autonomia.Palavras chave: PBL (Problem Based Learning), autonomia, Medicina, currículo integrado.
Tilapia rearing with high rate algal pond effluent: ammonia surface loading rates and stocking densities effects
Authors: Sánchez I. A. , Bastos R. K. X. , Lana E. A. T. 
Published: June 2018

Abstract
In two pilot-scale experiments, fingerlings and juvenile of tilapia were reared in high rate algal pond (HRAP) effluent. The combination of three different total ammonia nitrogen (TAN) surface loading rates (SLR1 = 0.6, SLR2 = 1.2; SLR3 = 2.4 kg TAN·ha−1·d−1) and two fish stocking densities (D1 = 4 and D2 = 8 fish per tank) was evaluated during two 12-week experiments. Fingerlings total weight gain varied from 4.9 to 18.9 g, with the highest value (equivalent to 0.225 g·d−1) being recorded in SLR2-D1 treatment; however, high mortality (up to 67%) was recorded, probably due to sensitivity to ammonia and wide daily temperature variations. At lower water temperatures, juvenile tilapia showed no mortality, but very low weight gain. The fish rearing tanks worked as wastewater polishing units, adding the following approximate average removal figures on top of those achieved at the HRAP: 63% of total Kjeldahl nitrogen; 54% of ammonia nitrogen; 42% of total phosphorus; 37% of chemical oxygen demand; 1.1 log units of Escherichia coli.