bluuebunny/crossref_metadata_2025_split huggingface dataset:
EFEKTIVITAS MANAJEMEN PEMBELAJARAN KARAKTER BERBASIS FINACIAL LITERASI DI SEKOLAH DASAR
Authors: Utaminingsih Sri , Zuliana Eka 
Published: July 2019

The purpose of this research is to know the level of financial literacy learning model effectivity for building quality character of sekkah student base The effectivity levels of the models will be used to determine whether the model can be used as best practical or not. Number of population of 272 and it all made as the respondents, thus this research is the research population. Data analysis using t-test and tools to validate using the kendall and spearman, while for reliability using cronbach alpha as its parameters. The results showed the existence of level models effectivities at the level of significance of 1%, the components of the planning, the implementation and evaluation has an impact on the success of the formation of nonkonsumerisme character and spirit of entrepreneurship.
PENGARUH MODEL SCRAMBLE BERBASIS PUZZLE TERHADAP HASIL BELAJAR SISWA DI SEKOLAH DASAR
Authors: Adinda Tiara Adinda 
Published: July 2019

Penelitian ini bertujuan untuk mengetahui pengaruh yang signifikan model scramble berbasis puzzle terhadap hasil belajar siswa di SDN Bandungrejosari 3 Kota Malang. Penelitian ini menggunakan pendekatan penelitian kuantitatif dengan rancangan penelitian Quasi Experimental Design dan desain penelitian Nonequivalent Control Group Design. Sampel yang digunakan dalam penelitian ini adalah seluruh populasi siswa kelas IV-A sebanyak 32 siswa sebagai kelas kontrol dan siswa kelas IV-B sebanyak 31 siswa sebagai kelas eksperimen. Instrumen yang digunakan dalam penelitian ini adalah tes.
Berdasarkan hasil uji hipotesis menggunakan uji t diperoleh nilai derajat kebebasan (df) N-2 sebesar 61. Hasil yang diperoleh untuk ttabel sebesar 1,670 dan thitung sebesar 7,289. Nilai Sig. (2-tailed) sebesar 0,000. Karena nilai thitung > ttabel (7,289 > 1,670 ) dan signifikan 0,000 < 0,05 maka Ha diterima dan Ho ditolak. Sehingga dapat disimpulkan bahwa ada pengaruh model scramble berbasis puzzle terhadap hasil belajar siswa kelas IV di SDN Bandungrejosari 3 Kota Malang.
Penelitian ini bertujuan untuk mengetahui pengaruh yang signifikan model scramble berbasis puzzle terhadap hasil belajar siswa di SDN Bandungrejosari 3 Kota Malang. Penelitian ini menggunakan pendekatan penelitian kuantitatif dengan rancangan penelitian Quasi Experimental Design dan desain penelitian Nonequivalent Control Group Design. Sampel yang digunakan dalam penelitian ini adalah seluruh populasi siswa kelas IV-A sebanyak 32 siswa sebagai kelas kontrol dan siswa kelas IV-B sebanyak 31 siswa sebagai kelas eksperimen. Instrumen yang digunakan dalam penelitian ini adalah tes.
Berdasarkan hasil uji hipotesis menggunakan uji t diperoleh nilai derajat kebebasan (df) N-2 sebesar 61. Hasil yang diperoleh untuk ttabel sebesar 1,670 dan thitung sebesar 7,289. Nilai Sig. (2-tailed) sebesar 0,000. Karena nilai thitung > ttabel (7,289 > 1,670 ) dan signifikan 0,000 < 0,05 maka Ha diterima dan Ho ditolak. Sehingga dapat disimpulkan bahwa ada pengaruh model scramble berbasis puzzle terhadap hasil belajar siswa kelas IV di SDN Bandungrejosari 3 Kota Malang.
KETERAMPILAN BERPIKIR KRITIS: MODEL BRAIN-BASED LEARNING DAN DAN MODEL WHOLE BRAIN TEACHING
Authors: Delawati Denna 
Published: July 2019

Penelitian ini bertujuan untuk mengetahui perbedaan keterampilan berpikir krtitis siswa dengan menggunakan model pembelajaran Brain-Based Learning dan model Whole Brain Teaching pada muatan IPA kelas V SDN 3 Senggreng Kecamatan Sumberpucung. Jenis penelitian ini adalah Pra-Eksperimental Design dengan rancangan The Static Group Pretest-Posttest Design. Sampel yang digunakan adalah seluruh kelas 5A sebagai eksperimen 1 dan kelas 5B sebagai eksperimen 2. Instrumen penelitian yang digunakan berupa tes untuk menguji berpikir kritis siswa. Hasil analisis data menunjukkan bahwa keterampilan berpikir kritis dengan menggunakan model Whole Brain Teaching lebih tinggi dibandingkan menggunakan model Brain-Based Learning. Data yang diperoleh menggunakan analisis Uji-t. Dari hasil Uji-t diketahui bahwa sebesar 2,127 dan 2,122, lebih besar ttabel (> 2,020) dan nilai signifikasi 5% menunjukkan bahwa nilai 0,039 dan 0,040 (< 0,05), oleh karena itu hipotesis alternatif diterima. Dengan demikian terdapat perbedaan model Brain-Based Learning dan model Whole Brain Teaching pada keterampilan berpikir kritis IPA kelas V SDN 3 Senggreng Kecamatan Sumberpucung. Diharapan dengan menggunakan model berbasis otak ini, siswa akan lebih mudah memahami materi dan dapat menyelesaikan permasalahan dalam kehidupan sehari-hari.
PROFIL KEMAMPUAN NUMERASI SISWA SEKOLAH DASAR BERKEMAMPUAN TINGGI DALAM MEMECAHKAN MASALAH MATEMATIKA
Authors: Maulidina Ana Puspita 
Published: July 2019

Penelitian ini bertujuan untuk mengetahui profil kemampuan numerasi siswa SD berkemampuan tinggi dalam memecahkan masalah matematika Penelitian ini menggunakan metode kualitatif, subjek penelitian ini yaitu 1 siswa kelas II-B SDI Sunan Ampel II Trosobo dengan diberikan tes kemampuan numerasi. Instrumen yang akan digunakan untuk mengumpulkan data berupa tes kemampuan matematika, tes kemampuan numerasi, dan lembar wawancara. Berdasarkan hasil tes kemampuan numerasi menunjukkan, pada subjek berkemampuan tinggi mampu dan benar dalam menggunakan berbagai macam angka atau simbol yang terkait dengan matematika dasar untuk memecahkan masalah dalam berbagai macam konteks kehidupan sehari-hari, mampu menganalisis informasi yang ditampilkan dalam berbagai bentuk (grafik, tabel, bagan, diagram dan lain sebagainya), dan mampu menafsirkan hasil analisis tersebut untuk memprediksi dan mengambil keputusan dengan baik
PENGGUNAAN METODE EKSPERIMEN LEARNING SEBAGAI METODE PEMBELAJAN UNTUK MENINGKATKAN PRESTASI BELAJAR IPA
Authors: Ermida Ermida 
Published: July 2019

Upaya peningkatan kualitas pendidikan di Indonesia tidak pernah berhenti. Kurikulum 2013 diyakini mampu mendorong terwujudnya manusia Indonesia yang bermartabat, beradab, berbudaya, berkarakter, beriman dan bertakwa kepada Tuhan Yang Maha Esa. Dari hasil elavuasi yang didapatkan dari proses pembelajaran di kelas V SDN 003 Bengkong tingkat penguasaan materi siswa masih rendah dari jumlah 40 siswayang teridi dari laki-laki berjulah 17 dan perempuan 23 siswa, pada mata pelajaran IPA yang mendapatkan nilai kurang yaitu sekitar 45%, peringkat kategori sedang 6 (19%). Melalui penerapan metode pembelajaran Eksperimen Learning dan kerja kelompok, keaktifan siswa serta minat maupun kreatifitas belum terlihat.
Paparan permasalahan yang dihadapi berpengaruh pada hasil evaluasi siswa di siklus ini hasil nilai rata- rata siswa kelas V tercapai 73,35 pencapaian ketuntasan siswa belum mencapai 70%. Hasil ketuntasan pada sisklus I masih mencapai 65% dan masih ada 35% yang belum tuntas, ini masih jauh dari jangkauan sehingga perlu dilakukan evaluasi perbaikan penerapan metode pembelajaran Eksperimen Learning dalam pembelajaran IPA dapat meningkatkan hasil belajar siswa kelas V SDN 003 Bengkong tahun pelajaran 2018/ 2019 dengan skor rata-rata hasil belajar yang diperoleh pada siklus II 81,50. Hasil penelitian ini menunjukkan bahawa pembelajaran model metode pembelajaran Eksperimen Learning memiliki dampak positif dalam meningkatkan prestasi belajar siswa
Pengaruh Tingkat Kepatuhan Wajib Pajak Badan Terhadap Peningkatan Penerimaan Pajak Penghasilan Dengan Penagihan Pajak Sebagai Variabel Moderating (Pada KPP Pratama Cilandak Jakarta Selatan)
Authors: Darmayani Diera , Herianti Eva 
Published: July 2019

<p><em>This study examined the influence of the level of institution of the tax compliance to increase of the tax revenue with tax collection as moderating variable. The population in this study were of the intitutions the tax that listened in the Tax Jakarta Cilandak. Samples in this study are taken from 2012- 2014. The method of determining the sample was judgement sampling method, while the data processing methods used by researcher was multiple linear regresion analysis. The result shows that the level of institutian of the tax compliance significantly influence the increase of the tax revenue because the statistical t-test results showed that t<sub>count </sub>&gt; t<sub>tabel</sub>(2,441 &gt; 2,028) and the significant value show that the probability </em><em>less</em><em> than 0,05. Variable does not affect the ability of tax collection is in the disbursement of increase of the tax revenue, because the statistical t-test results showed that t<sub>count </sub>&lt; t<sub>tabel </sub>(-1,026 </em><em>&lt;</em><em> 2,028) and the significant value show that the probability smaller from 0,05.Tax collection can not be a moderating variable for level of institution of the tax compliance</em></p>
Perspektif Mahasiswa STIE Perbanas Surabaya atas Tax Evasion
Authors: Supriyati - 
Published: July 2019

<p>State revenue comes from taxes currently occupies the largest portion of Revenue and Expenditure Budget (APBN). Various reforms have been undertaken by the Government in improving state revenue target. On the other hand, the taxpayer also thinks to minimize tax payments with the tax evasion. Tax evasion has been perceived as unethical because it violates the provisions of the existing taxation. This perception is influenced by factors justice, tax administration system, discrimination and Machiavellian. This is a quantitative research with the data collected from distributing questionnaires directly to the students of Bachelor of Accounting Perbanas Surabaya who are taking courses Tax Planning odd semester of 2015-2016. There were 183 respondents. Testing in this research using regression test. The results showed that the only the variable Machiavellian affects the perception of the ethics on tax evasion. Students perceived that tax evasion is an unethical act. This condition also supported their perception because they have not had experience in fulfillment of tax compliance, tax provisions normative or something that should be adhered to and support ethics courses and softskill development is done.</p><p> </p><p>Pendapatan negara yang berasal dari pajak saat ini memiliki porsi terbesar dalam APBN. Berbagai reformasi perpajakan telah dilakukan oleh pemerintah dalam meningkatkan target pendapatan. Di sisi lain, wajib pajak juga berpikir untuk meminimalkan pembayaran pajaknya melalui penggelapan pajak. Penggelapan pajak dipersepsikan sebagai hal yang tidak etis karena dinilai menciderai peraturan perpajakan yang telah ada. Persepsi tersebut dipengaruhi oleh faktor keadilan, sistem administrasi perpajakan, diskriminasi, dan aliran Machiavellian. Penelitian kuantitatif ini menggunakan kuesioner yang disampaikan kepada mahasiswa Akuntansi di Perbanas Surabaya yang telah menempuh mata kuliah Perencanaan Pajak pada tahun ajaran 2015/2016. Terdapat 183 responden. Pengujian hipotesis menggunakan analisis regresi. Hasil analisis menunjukkan bahwa hanya variabel Machiavellian yang berpengaruh terhadap persepsi etis dalam penggelapan pajak. Mahasiswa menilai bahwa penggelapan pajak adalah tindakan yang tidak etis. Kondisi tersebut juga didukung oleh persepsi mereka yang belum mengalami kewajiban membayar pajak.</p>
Tax Compliance Ditinjau dari Theory of Planned Behavior (TPB): Studi Empiris Pada Wajip Pajak Orang Pribadi dan Badan yang Terdaftar Pada KPP di Kota Palembang
Authors: Lesmana Desy , Panjaitan Delfi , Maimunah Mutiara 
Published: July 2019

<p>This study aims to analyze the factors that affect the tax compliance by <br />using Theory of Planned Behavior Approach (TPB). This study used survey design with data collection techniques by using questionnaires, where the selected respondents are taxpayers of individuals and entities registered at the KPP in the city of Palembang. The results showed that the variables that influence the intention to abide positively are the control behavioral variable and moral obligation, while the variable attitude and subjective norms do not affect it. Further testing indicates that the variable intention to abide affects compliance with taxpayers positively.</p><p> </p><p>This study aims to analyze the factors that affect the tax compliance by <br />using Theory of Planned Behavior Approach (TPB). This study used survey design with data collection techniques by using questionnaires, where the selected respondents are taxpayers of individuals and entities registered at the KPP in the city of Palembang. The results showed that the variables that influence the intention to abide positively are the control behavioral variable and moral obligation, while the variable attitude and subjective norms do not affect it. Further testing indicates that the variable intention to abide affects compliance with taxpayers positively.</p>
Pengaruh Organ-Organ Pendukung Good Corporate Governance Terhadap Tax Avoidance
Authors: Utami Rafika Putri , Syafiqurrahman Muhammad 
Published: July 2019

<p>This study aims to analyze the influence of the parts of a supporter of good corporate governance and audit committee, remuneration committee, external audit and management of risks to tax avoidance. Tax avoidance in this study measured by book tax difference. The sample of this study were 198 manufacturing companies listed in BEI in 2012-2014. The sample was chosen by method purposive sampling. Test regression analysis shows that statistically significant proved is the audit committee, audit external program, and risk management to tax avoidance.</p><p> </p><p>Penelitian ini bertujuan untuk menganalisis pengaruh organ-organ pendukung good corporate governance yaitu komite audit, komite remunerasi, eksternal audit dan manajemen risiko terhadap tax avoidance. Tax avoidance pada penelitian ini diukur dengan Book Tax Difference (BTD). Sampel penelitian ini adalah 198 perusahaan manufaktur yang terdaftar di BEI tahun 2012-2014. Sampel penelitian dipilih dengan metode purposive sampling. Hasil uji analisis regresi menunjukkan bahwa secara statistik terbukti terdapat pengaruh signifikan komite audit, eksternal audit dan manajemen risiko terhadap tax avoidance.</p>
KUALITAS LAPORAN KEUANGAN DAN KEPERCAYAAN STAKEHOLDER (Studi Pada Satuan Kerja Wilayah Kerja KPPN Mataram)
Authors: Arifin Muhammad Naufal , Handajani Lillik , H Alamsyah 
Published: July 2019

<p align="center"> </p><p><em>This study is intended to examine empirically influence of competency of human resource, roles of internal auditor, application of SAP, implementation of IT, and SPI towards quality of financial statement. Furthermore, it also examines influence of trust of stakeholders, and roles of GGG as moderating variables. This research involves 53 organizational units of KPPN Mataram, which acquired WDP (qualified opinion) and TMP (disclaimer of opinion). Data is acquired through questionnaire. Findings of this study indicated that competency of human resources, application of IT and SPI affect positively towards quality of financial statements. Meanwhile, roles of internal auditor and implementation of SAP do not affect significantly. In addition, quality of financial statements affect trust of stakeholders, but GGG is not able to act as moderating variable between quality of financial statements and trust of stakeholders. Implication of this study is that quality of financial statement can be improved by enhancing competency of human resources as the first step of realization transparency and accountability of financial statement. </em></p>
Transcriptome Analysis Reveals the Symbiotic Mechanism of Ustilago esculenta induced Gall formation of Zizania latifolia
Authors: Li Jie , Lu Zhiyuan , Yang Yang , Guan Yuanlin , Hou Jinfeng , Yuan Lingyun , Chen Guohu , Wang Chenggang , Jia Shaoke , Feng Xuming , Zhu Shidong 
Published: July 2019

Abstract
Background: Zizania latifolia is a perennial aquatic vegetable due to the establishment of symbiosis between Z. latifolia and U. esculenta results in the swelling gall formation. However, the mechanism of symbiosis for the gall formation in U. esculenta infected Z. latifolia is still unclear. To understand the mechanism of symbiosis for the gall formation in U. esculenta infected Z. latifolia, we analyzed Z. latifolia and U. esculenta symbiotic circumstances using Triadimefon (TDF) treatment and RNA-seq technique.

Results: In this present study, 4 different samples were induced under gall before and after formation of CK and TDF treatment in Z. latifolia. Whole growth cycles were recorded and microstructure observation showed that the presence of U. esculenta could be clearly observed after the gall formation, after TDF treatment were not found U. esculenta. A total of 17541 differentially expressed genes (DEGs) were identified based on transcriptome. Meanwhile, GO term and KEGG pathway analyses, plant hormone metabolism, signal transduction and cell wall loosening factors were significantly enriched due to U. esculenta infected Z. latifolia, and relative expression levels of hormone-related genes were identified, among which IAA-relative DEGs up-regulation was the most obvious in JB_B by qRT-PCR. As revealed by UHPLC analysis, the IAA, GA, Z and ZR content were increase while U. esculenta infected and ratio of these hormones to ABA also increased.

Conclusion: In this study, we come up with the hormone-cell wall loosening model to study symbiotic mechanism of gall formation after U. esculenta infected Z. latifolia. Meanwhile, our study provides a new perspective for studying the physiological and molecular mechanisms of U. esculenta infection Z. latifolia that causes swelling gall formation and theoretical basis for further increasing the future yield of Z. latifolia.
Fibular strut allograft influences reduction and outcome after locking plate fixation of comminuted proximal humeral fractures in elderly patients: a retrospective study
Authors: Cui Xueliang , chen Hui , Ma Binbin , Fan Wenbin , Li He 
Published: July 2019

Abstract
Purpose: The purpose of this study was to determine if fibular strut allograft influence reduction and clinical outcomes after locking plate fixation of comminuted proximal humeral fractures (PHFs).
Methods: A retrospective review was performed on sixty 3- and 4-part PHFs treated with either locking plate only or locking plate with a fibular allograft. Fracture reduction was quantitatively determined by humeral head height (HHH) and neck-shaft angle (NSA). Loss of anatomic fixation was defined if the varus malalignment of neck-shaft angle (NSA) was more than 5°or if the change of humeral head height (HHH) was more than 3 mm. Clinical outcome was evaluated by Constant-Murley score (CMS) and American Shoulder and Elbow Surgeons (ASES) score.
Result: The average radiological changes were higher in the locking compression plate (LCP) group than in the locking plate with fibular allograft (FA) group ( HHH of 4.16mm versus 1.18mm [p﹤0.001] and NSA of 9.94° versus 3.12° [p﹤0.001 ]). Final average outcome scores were lower in LCP group than in FA group ( CMS of 73.00 versus 78.96 [p = 0.024] and ASES score of 72.80 versus 78.64 [p = 0.022]). FA group showed better forward elevation (P=0.010) and abduction (P=0.002), but no significant differences were observed for shoulder external rotation or internal rotation.
Conclusion: For comminuted proximal humerus fractures in elderly patients with severe osteoporosis, locking plate fixation with a fibular strut allograft showed satisfactory radiological and clinical outcomes.
Key words: proximal humeral fractures; locking compression plate; fibular allograft
Upregulation of miR-205 induces CHN1 expression, which is associated with the aggressive behaviour of cervical cancer cells and correlated with lymph node metastasis
Authors: liu jianbing , li yunfeng , chen xihua , xu xiangbo , zhao haoqi , wang shufang , hao jianqing , he bin , liu shuyan , wang jiedong 
Published: July 2019

Abstract
Cervical cancer is the leading cause of cancer-related death in women worldwide. However, the mechanisms mediating the development and progression of cervical cancer are unclear. In this study, we aimed to elucidate the roles of microRNAs and CHN1 protein in cervical cancer progression. We found that miR-205 and CHN1 were highly expressed in human cervical cancer tissue compared with paired normal cervical tissues. The CHN1 gene was shown to be targeted by miR-205 in HeLa cells using software prediction and dual luciferase assays. Interestingly, transfection with miR-205 mimic upregulated CHN1 mRNA and protein, while miR-205 inhibitor downregulated CHN1 in high-risk and human papilloma virus (HPV)-negative human cervical cancer cells in vitro, as demonstrated by qRT-PCR and western blotting. These data suggested that miR-205 positively regulated the expression of CHN1. Furthermore, the miR-205 mimic promoted cell growth, apoptosis, migration, and invasion in high-risk and HPV-negative cervical cancer cells, while the miR-205 inhibitor blocked these biological processes. Knockdown of CHN1 obviously reduced the aggressive cellular behaviours induced by upregulation of miR-205, suggesting that miR-205 positively regulated CHN1 to mediate these cell behaviours during the development of cervical cancer. Furthermore, CHN1 was correlated with lymph node metastasis in clinical specimens, as shown by immunohistochemistry. Taken together, our findings showed that miR-205 positively regulated CHN1 to mediate cell growth, apoptosis, migration, and invasion during cervix cancer development, particularly for high-risk HPV-type cervical cancer. These findings suggested that dysregulation of miR-205 and subsequent abnormalities in CHN1 expression promoted the oncogenic potential of human cervical cancer.
Five Serum Trace Elements Associated with Risk of Cardia and Non-cardia Gastric Cancer in a Matched Case-control Study
Authors: Lin Yulan , Wu Chuancheng , Yan Wei , Guo Saixiong , Liu Baoying 
Published: July 2019

Abstract
Background: Serum trace elements have been some time suggested to influence the development of gastric cancer, but evidence is still lacking.

Methods: In a case-control study from a high risk region of East China, all newly diagnosed patients with gastric cancer were compared with healthy controls 1:1 matched by sex, age (± 3 years) and place of residence during 2013- 2015.

Results: A total of 299cases of gastric cancers, which included 122 cases of gastric cardia cancer (GCC) and 177 gastric non-cardia cancer (NCGC), and 299 healthy controls were included. Positive associations were found between serum copper and copper/zinc ratio and risk of overall gastric cancer (OR4th vs. 1st quartile: 2.42, 95% CI: 1.10-5.32 for copper, p for trend=0.003; OR4th vs. 1st quartile: 11.7, 95% CI: 3.83-35.6 for copper/zinc ratio, p for trend<0.0001), and for both GCC and NCGC subtypes. Serum selenium inversely associated with risk of NCGC (OR4th vs. 1st quartile: 0.18, 95% CI: 0.07-0.51, p for trend=0.0001), while molybdenum seem to reduce risk of GCC (OR4th vs. 1st quartile: 0.12, 95% CI: 0.03-0.47, p for trend<0.0001). Strong inverse associations were also detected between serum calcium and risk of all groups of gastric cancer (all p for trend<0.05). Although intermediate serum level of zinc and iron had lower risk of gastric cancer, no linear association was however found (all p for trend>0.05).

Conclusions: The current study present evidences for positive associations between copper, copper/zinc ratio and gastric cancer, as well as for inverse associations between serum selenium, molybdenum and calcium and risk of gastric cancer.