bluuebunny/crossref_metadata_2025_split huggingface dataset:
PERLAKUAN AKUNTANSI UNTUK ASET BERSEJARAH STUDI KASUS PADA CANDI SAMBISARI
Authors: Utami Lila Retnani 
Published: April 2019

Aset bersejarah merupakan aset yang penting bagi kebudayaanmasyarakat dan sejarah bangsa serta sebagai identitas negara. Penelitian ini merupakan penelitian mengenai perlakuan akuntansi yang diterapkan untuk aset bersejarah di Indonesia yang berfokus pada analisis terhadap perlakuan akuntansi pada pengelolaan Candi Sambisari. Penelitian ini bertujuan untuk memahami apakah dinas terkait memahami makna aset bersejarah . Memahami apakah dinas terkait memahami pengakuan asset bersejarah Candi Sambisari. Memahami apakah dinas terkait memahami penilaian asset bersejarah Candi Sambisari. Memahami apakah dinas terkait memahami Pengungkapan asset bersejarah Candi Sambisari. Memahami apakah perlakuan akuntansi untuk Candi Sambisari sesuai dengan standar akuntansi yang berlaku saat ini. Penelitian ini merupakan penelitian kualitatif dalam lingkup paradigma interpretatif studi fenomenologi pada hasil wawancara dengan informan penelitian. Data yang dianalisis adalah hasil wawancara dengan akademisi, dinas terkait dan pengelola Candi Sambisari. Data tersebut didapatkan melalui proses wawancara, dokumentasi, analisis dokomen, dan penelusuran data online. Hasil penelitian Pemahaman para pengelola berkenaan dengan pengertian asset bersejarah Candi Sambisari, berdasarkan ketiga inforan dari pengelola candi Sambisari sejalan dengan definisi PSAP No 07 tahun 2010. Pengakuan aset bersejarah yang digunakan untuk mengakui Candi Sambisari adalah mempunyai masa manfaat yang tidak terbatas sebagai sumber pendapatan namun untuk nilainya tidak dapat dihargai dengan rupiah, selama ini hanya dinilai jumlahnya, Candi Sambisari jumlahnya adalah 1. Penilaian aset bersejarah yang digunakan bahwa selama ini Candi Sambisari tidak dinilai atau Rp 0 hanya disebutkan kuantitanya 1, melihat hal tersebut jangan diartikan bahwa Candi Sambisari tidak mempunyai nilai, pemberian Rp 0 ini ditujukan dalam pelaporan keuangan saja yang fungsinya mencatat segala macam aset yang dimiliki oleh negara dalam catatan laporan keuangan. Pengungkapan aset bersejarah yang digunakan Candi Sambisari tidak masuk dalam neraca, namun tanggungjawab pelaporan aset bersejarah ada dalam CaLK, ini merupakan sebuah bentuk tanggung jawab pihak pengelola dalam hal ini BPCG untuk memberikan laporan aset yang mereka kelola. Hasil temuan peneliti dapat menyimpulkan bahwa perlakuan akuntansi atas aset bersejarah yang dilakukan pengelola Candi Sambisari dalam hal ini adalah BPCG sesuai dengan standar akuntansi bagi aset bersejarah yang berlaku saat ini yaitu PSAP No 07 tahun 2010. Kata Kunci: Akuntansi, Aset Bersejarah, Penilaian, Penyajian, Pengungkapan, Laporan Keuangan, Catatan Laporan Keuangan
PENERAPAN AKUNTANSI LINGKUNGAN PADA BADAN USAHA MILIK DESA UNTUK MEWUJUDKAN GREEN ACCOUNTING (STUDI KASUS PADA BADAN USAHA MILIK DESA “X”)
Authors: Wulandari Rizky , Natasari Dina , Faiz Ihda Arifin 
Published: April 2019

Abstract Village Owned Enterprises (BUMDes) is one of the village entities which foundation aims to improve village welfare through the optimization of village resources. BUMDes in its operations is expected to show social responsibility to the community. One of the social responsibilities is to apply environmental accounting. Environmental accounting means that accounting as a source of management's responsibility information to stakeholders which also provide information about the impact of business processes entity to the surrounding environment. Information on the environmental impacts disclosed in the financial statements which are referred to as Green Accounting. This research aims to analyze the application of environmental accounting on BUMDes "X" in relation to the realization of Green Accounting. Analysis of the application of environmental accounting to benchmark whether the Green Accounting entity is realized or not.This research is a qualitative descriptive study. The analysis was conducted by conducting in-depth interviews with the relevant parties as well as observing the environmental accounting, analyzing the BUMDes financial statements, and documenting the results. Data obtained through interviews, observation, and documentation. The data that has been obtained is then documented and drawn conclusions. The results showed that in accordance with PSAK 1 concerning the presentation of financial reporting, BUMDes "X" has compiled reports relating to environmental impacts. Although the report is still simple, the separate presentation of this environmental accounting report has shown concern for BUMDes "X" in providing information related to environmental accounting. Optimization of the application of environmental accounting ultimately depends on the policy, human resources, and infrastructure readiness of the implementing entity. . Keywords: environmental accounting, green accounting, environmental costs, financial statement, social responsibility
EFISIENSI MODAL KERJA DAN HUTANG PADA KINERJA PERDAGANGAN RETAIL DI INDONESIA
Authors: Pernamasari Rieke , Purwaningsih Sri 
Published: April 2019

Penelitian ini bertujuan untuk melihat efisiensi modal kerja yang diproksikan melalui perputaran kas, perputaran piutang, dan perputaran persediaan serta Hutang yang diproksikan melalui leverage terhadap kinerja perusahaan perdagangan retail yang diproksikan melalui return on asset pada tahun 2013 – 2017. Modal kerja dibutuhkan bagi perusahaan untuk membiayai kegiatan operasional sehari-hari, dimana modal kerja yang keluar diharapkan dapat kembali masuk dalam waktu yang pendek melalui hasil penjualan. Adanya modal kerja akan menjadikan perusahaan dapat memenuhi kewajiban jangka pendek yang berguna untuk menjalankan kegiatan operasional setiap hari. Sedangkan pada likuiditas, menunjukan kemampuan perusahaan untuk pemenuhan kewajiban. Hasil penelitian ini menghasilkan bahwa modal kerja yang diproksikan melalui perputaran kas memiliki pengaruh negative terhadap kinerja perusahaan dan hutang yang diproksikan melalui return on asset memiliki pengaruh positif terhadap kinerja perusahaan. Sedangkan kedua variable modal kerja yang diproksikan melalui perputaran piutang dan perputaran persediaan tidak memiliki pengaruh pada kinerja perusahaan pada perdagangan retail di Indonesia. Kata kunci: modal kerja, perputaran kas, perputaran piutang, perputaran persediaan, leverage, return on asset
THE EFFECT OF FILLER CONTENT ON MECHANICAL PROPERTIES OF POLYPROPYLENE/CLAY NANOCOMPOSITES
Authors: Rihayat Teuku , Mustafa Noor , Mustapha Saari 
Published: April 2019

This study investigates the effect of filler content on mechanical properties for polypropylene. There are synthesis clay and un-synthesis clay used as filler content. Different ratio of clay was d in polypropylene to study which ratio have a better mechanical properties. The tensile test was carried out using INSTRON5565 and the maximum stress, strain, and modulus of elasticity observed. Results of the study showed that polypropylene/clay nanocomposite has a higher maximum stress compare to pure polypropylene and un-synthesis clay have a lowest. Besides that modulus of elasticity of specimen calculated and finds that it increased with increment filler content and strain did not affect by filler. The conclusion is synthesis clay filled into polypropylene will having a better material.Keywords: Nanocomposite, polypropylene, synthesis clay.
The Analysis of Proenvironmental Behavior (PEB) through by Personality at Senior High School Students
Authors: Fitriana Desi Eka Nur , Miyarsah Mieke , Rusdi Rusdi 
Published: April 2019

<p>Pro-environment behavior (PEB) is a behavior that seeks to minimize the negative impact on the environment which is influenced by several factors such as personality. This study aimed to analyze the direct effect of personality on pro-environment behavior. This research was conducted under quantitative approach with a causal survey method and analyzed used path analyze. The respondents consisted of 200 students of class XI MIA SMAN 1 Tangerang Regency. This research shown that there was positive direct effect of personality on pro-environment behavior with a path analysis coefficient 0.159.</p><p><strong>Keywords: </strong>Personality, Pro Environment Behavior, path analyze</p>
Orthosiphon stamineus Benth (Uses and Bioactivities)
Authors: Silalahi Marina 
Published: April 2019

<p><em>Orthosiphon stamineus</em> Benth., or <em>kumis kucing</em> is a the medicinal plants have been used as diuretic medicine. The utilization of medicinal plants associated to its secondary metabolite. This article aims to explain uses pf the <em>O. stamineus</em> and the its secondary metabolites. This article is based on literature offline and online media. Offline literature used the books, whereas online media used Web, Scopus, Pubmed, and scientific journals. <em>Orthosiphon stamineus</em> has two varieties called purple varieties (which have purple-colored flowers) and white varieties (which have white-colored flowers). Some of secondary metabolites in the <em>O. stamineus </em>are the terpenoids, phenols, isopimaran type ispenimoids, flavonoids, benzochromes, and organic acid derivatives. The traditional medicine of the <em>Orthosiphon stamineus</em> uses as the diuretic, hypertension, hepatitis, jaundice, and diabetes mellitus.</p><p> <em></em></p><p><strong>Keywords</strong>: <em>Orthosiphon stamineu</em><em>s</em><em>, diuretics, diterpenoids, hypertension</em></p><p> </p>
Analisis Sektor Ekonomi Potensial Dalam Pembangunan Wilayah Kabupaten Karo
Authors: Bangun Rita Herawaty Br 
Published: April 2019

<p>Penelitian ini bertujuan untuk menganalisis klasifikasi pertumbuhan sektor ekonomi, menganalisis pergeseran sektor dan mengidentifikasi sektor-sektor unggulan di Kabupaten Karo. Alat analisis yang digunakan dalam penelitian ini adalah Analisis Tipologi Klassen, Pertanyaan Loqasi dan Shift Share. Hasil penelitian menunjukkan bahwa sektor pertanian, kehutanan dan perikanan, penyediaan sektor makanan dan pasokan pangan, sektor pemerintahan, pertahanan wajib dan jaminan sosial, sektor layanan pendidikan, sektor jasa kesehatan dan kegiatan sosial dan sektor jasa lainnya adalah yang terdepan. sektor Kabupaten Karo dan sektor industri. pengolahan, sektor perdagangan besar dan eceran, perbaikan mobil dan sepeda motor, sektor jasa keuangan dan asuransi, sektor administrasi pemerintah, pertahanan wajib dan jaminan sosial, sektor jasa pendidikan, sektor jasa kesehatan dan kegiatan sosial dan sektor jasa lainnya adalah sektor ekonomi yang memiliki tingkat daya saing dibandingkan dengan sektor lain. </p>
Digitalisierungsindex zur prozessnahen Analyse mittelständischer Unternehmen
Authors: Kretschmar Dominik , Niemann Jörg , Deckert Carsten 
Published: April 2019

Kurzfassung
Digitalisierung bietet die Möglichkeit, Geschäftsprozesse und Ressourceneinsatz zu optimieren sowie Gefahren für den Mittelstand zu kompensieren. Die vorliegende Arbeit behandelt die Fragestellung, ob es möglich ist, den Digitalisierungsgrad eines mittelständischen Unternehmens auf Prozessebene zu ermitteln, um dadurch Investitionsmöglichkeiten zu identifizieren. Dazu werden die wichtigsten Einflussfaktoren der Digitalisierung herausgearbeitet und vorhandene Reifegradindexe analysiert. Das Ergebnis ist eine Einteilung in notwendige technologische und hinreichende kulturelle Dimensionen. Diese werden nach der Evaluierung eines geeigneten Prozessrahmens in diesen integriert und Bewertungskriterien festgelegt. Der durch die Komplexität der Thematik und die Vielzahl an Prozessen einhergehende Aufwand wird, durch die Anpassbarkeit des Segmentierungsgrades der Prozesse, beherrschbar gemacht.
Reifegradmodelle in der Produktentwicklung
Authors: Randermann Marcel , Blüher Till , Jochem Roland , Stark Rainer 
Published: April 2019

Kurzfassung
In der Produktentwicklung sind Reifegradmodelle ein geeignetes Instrument zur Bewertung und Verbesserung der Entwicklungsumgebung. Die folgende Literaturanalyse untersucht Unterschiede und Gemeinsamkeiten von bestehenden Reifegradmodellen für die Produktentwicklung und analysiert diese hinsichtlich ihrer Themen- und Prozessgebiete, sogenannter Handlungsfelder, in denen jeweilige Qualitätsmerkmale für eine leistungsfähige Produktentwicklung zu verorten sind.
SmartTool++
Authors: Grosch Thomas , Schloen Jan , Weigold Matthias , Abele Eberhard 
Published: April 2019

Kurzfassung
Dezentralisierung von Intelligenz und die daraus resultierende Handlungsfähigkeit intelligenter eingebetteter Systeme ist eine der Leitideen des Zukunftsprojekts „Industrie 4.0“. Dieser Fachbeitrag stellt das Forschungsprojekt „Smart Tool++“ vor, welches im Programm „Industrie 4.0-Testumgebungen – Mobilisierung von KMU für Indus-trie 4.0“ vom BMBF gefördert wurde. Es wird die Ausgangssituation und der Handlungsbedarf aufgezeigt sowie das Vorhaben und die Ergebnisse des Projekts erläutert.
AVALIAÇÃO DE TRÊS MÉTODOS DE OBTENÇÃO DO ÍNDICE DE ÁREA FOLIAR PARA CULTURA DA SOJA
Authors: Souza Ana Laura Pereira , Costa Marcelo Marques , Sena Junior Darly Geraldo de , Oliveria Paz Rogério Borges de 
Published: April 2019

O Índice de área foliar (IAF) representa a eficiência na interceptação e utilização da radiação solar pelas plantas. O IAF pode ser obtido de forma direta, determinando-se a área foliar e área ocupada pela planta. Entretanto, métodos indiretos são comumente utilizados para sua estimativa devido a necessidade de praticidade. O objetivo deste trabalho foi avaliar a equivalência das estimativas do IAF obtidas por meio de um ceptômetro, pelo método de discos e utilizando imagens digitais. Para tanto, foi conduzido um experimento com a cultura da soja, no delineamento em blocos casualizados, com variação da densidade de plantas, para comparar os valores de IAF obtidos pelos diferentes métodos aos 34 dias após a semeadura (DAS). A comparação foi feita por meio dos coeficientes de equações lineares ajustadas entre os resultados obtidos. O método do disco e do ceptômetro, apresentaram uma boa equivalência entre seus valores. Entretanto, o método que utiliza imagens superestimou o IAF, não apresentando uma boa equivalência de seus valores aos do método de discos e ao ceptômetro.Palavras-chave: ceptômetro, discos foliares, imagens digitais. EVALUATION OF THREE OBTAINMENT METHODS OF FOLIAR AREA INDEX FOR SOYBEAN CROP ABSTRACT:The leaf area index (LAI) represents the interception efficiency and use of solar radiation by plants. IAF can be obtained directly, determining the leaf area and area occupied by the plant. However, indirect methods are commonly used for their estimation because for practicality. The objective of this work was to evaluate the equivalence of the LAI estimates obtained with a ceptometer, using the disc method and digital images. A experiment was conducted with soybean crop, in a randomized block design with plant density variation to compare the LAI values obtained by the different methods at 34 days after sowing (DAS). The comparison was made through the coefficients of linear equations adjusted between the results obtained. The disc and the ceptometer method presented a good equivalence between their values. However, the imaging method overestimated the LAI, not presenting a good equivalence of its values to those of the disc method and the ceptometer.Keywords: ceptometer, leaf discs, digital images.
Psycholinguistic Characteristics of Secondary Predication in Determining the Construction of a Peculiar Picture of the World of a Reader
Authors: Mykhalchuk Nataliya , Ivashkevych Ernest 
Published: April 2019

The article deals with the analysis of psycholinguistic characteristics of explication of secondary predication, which are considered as dominant determinants of constructing a peculiar picture of the world of the reader. It is noted that in the scientific literature predication is categorized as a category that facilitates the constitution of a sentence in the form of a minimal communicative unit, which helps to establish the identity of the content of the sentence and the content of the reality which is surrounding us. It was determined that predication is: a) a category that contains signs of time, modality and personalization; b) a category that is essentially quasi-communicative, that is one that manifests itself in the attitudes of the opposition to themes and rams; c) a category that contains signs of time and modality.
In this article the novel of Frederick Forsyth “The Odessa file” was analyzed (according to the structures of secondary predication). This analysis suggests that the largest number of secondary predication structures are components of predication structures: 2137 cases, representing 51.38% of the total (4159 of all structures of secondary predication). This group includes the structures of secondary predication of all five types, but the most frequent are the structures of secondary predication, where the secondary predication is expressed by the adjective: in 35.47%. In addition, it should be noted that the structures of secondary predication with the infinitive are the most frequent of all types of structures of secondary predication and make up 34.82% of the total sample size, that is, almost the third part from all amount of cases. The structures of secondary predication, that are Participle II and the structures of it modification, make up 30.89% of the total. However, in the novel of Frederick Forsyth “The Odessa file” also there are the structures of the secondary predication of all five types. Cases when the structures of secondary predication act as components of the modification structures are the least frequent (only 39.07% of the total), however, this group also includes the structures of secondary predication of all types.
It was clarified the concept of secondary predication. We believe that secondary predication is the amplification of features of the sentence, which amplifies the meaning of the sentence to the reality that is surrounding us, thus these structures are facilitating, building the image of the world or a peculiar picture of the world of a reader, the picture which, in turn, will determine the mental scripts, frames and images of this man in the future.
Neuropsychological Principles of Activating the Speech of Children of the Senior Preschool age in the Course of Motor Actions
Authors: Panhelova Nataliia , Krutsevych Tetiana 
Published: April 2019

The investigation is devoted to the problem of speech development of children of the senior preschool age in the course of execution of motor actions that needed neuro-psychological basics of speech activation of children during motor actions. The results of the study indicate that preschool age is the most responsible period in the development of the personality of the person, its psychological and physical development, including the development of speech.
The presence of the interrelation of general and speech motility has been proved in the studies of I.P. Pavlov, A.M. Leontiev, A.R. Luria etc., which substantiates the position that the use of various motor actions contributes to solving the problems of speech development of the child. The presence of the relationship between intellectual, social, speech development and motor activity, the state of health of the child determines the feasibility of the use of such approaches, which involve an integrated influence to a child’s personality. The exclusive role of physical and speech development determines the need for their integration for the general development of the child. The purpose of the integrated speech-motor joint motor activity is to ensure the interconnection of motor activity and development of speech of children of preschool age. The introduction of an integrated approach requires the use of innovative technologies (finger, articulation, respiratory gymnastics, football-gymnastics, logarithmics, etc.).
To test the effectiveness of the integrated speech-motor activity, a pedagogical experiment was conducted. After the survey, data was obtained that shows a positive dynamics in all indicators of speech.
Regulatory and Planning Speech Functions Influence on the Senior Preschoolers’ and Junior Schoolchildren’s Voluntary Development
Authors: Poul Valentyna , Bodyk Ostap 
Published: April 2019

The article is based on the idea of studying the growth of the regulatory role of child’s speech in the activity organization and feasance and the conduct of child’s behavior. According to this idea, the child’s volitional behavior arises with the skills appearance to build speech utterances, when youngster begins to draw up a plan of his/her activity and regulate the process of his/her implementation with their help, i.e., the development of planning and regulatory speech functions is in progress.
Emphasis is placed just on the problem of forming in children the ability to build utterances on their own in connection with the development of speech functions and their volitional development. It’s given the proof of the interconnection of the stages development of planning and regulatory speech functions in preschool and junior schoolchildren and the conditionality of the volitional development of children by the development of their speech skills and functions.
The paper presents a functional-structural model of the development process optimization of planning and regulatory speech functions by children in forming their speech skills. It’s illustrated the structure of the program forming preschoolers’ and first graders’ skills to model speech utterances for their development of planning and regulatory speech functions, the formation of which is considered as one of the their volitional behavior development mechanisms. The effectiveness of this program has been experimentally proved. The results show the substantial children’s speech development changes, the positive will development dynamics, the time history in an interrelation between children’s will and speech development, namely: volitional development was connected with all connected speech indicators at the same time, in preschoolers – mainly with their utterances completeness and logic, in first-graders – with the understanding of the meaning of their own speech in activity.
On the basis of the scientists’ theoretical and experimental works and presented empirical research results analysis it’s suggested to assume the senior preschool age as a sensitive for the regulatory speech function development and the junior school age – planning one.
PELAKSANAAN PAKET KONTEN UNTUK GURU BIMBINGAN DAN KONSELING DI SEKOLAH MENENGAH ATAS KABUPATEN KUBU RAYA
Authors: Atika Amelia , Andriati Novi 
Published: April 2019

<p>Pelaksanaan paket konten ini bertujuan untuk memfasilitasi para guru dan siswa dalam rangka membantu perkembangan dalam setiap aspek pada fase perkembangan siswa. Tujuan dari pengabdian ini adalah:1) Memfasilitasi dan menstimulasi perkembangan siswa, 2) Mengatasi hambatan perkembangan siswa pada setiap aspek perkembangan, 3) Menuntaskan ketercapaian tugas perkembangan, 4) Memfasilitasi guru Bimbingan dan Konseling dalam memberikan layanan bimbingan dan konseling.Metode kegiatan menggunakan langkah-langkah: 1) Pesiapan, yaitu dengan cara <em>survey </em>di lapangan, 2) Kegiatan, dengan cara pelatihan membuat paket konten, 3) Evaluasi, diberikan dengan mengumpulkan data yang diperoleh dari kegiatan pelatihan pembuatan paket konten. Hasil kegiatan dapat diidentifikasikan mengenai tingkat pemahaman peserta pengabdaian adalah 75% peserta memahami konsep pengembangan layanan paket konten, arti penting pengembangan layanan , dan menerbitkan sebuah buku bahan ajar.</p><p> </p><strong>Kata Kunci</strong>: Paket Konten, Guru Bimbingan dan Konseling, SMA Kubu Raya<em>.</em>