bluuebunny/crossref_metadata_2025_split huggingface dataset:
PPM Perhitungan Harga Pokok Produksi Untuk Efisiensi Biaya Produksi Pada Industri Tahu di Kecamatan Jaluko Kabupaten Muaro Jambi
Authors: Herawaty Netty , Mansur Fitriani 
Published: June 2019

Tujuan pengabdian ini agar dapat meningkatkan pengetahuan dan pemahaman mitra tentang klasifikasi biaya dan perhitungan harga pokok produksi.Target pengabdian ini adalah meningkatkan pengetahuan dan kemampuan mitra dalam mengklasifikasi biaya dan menghitung harga pokok produksi. Luaran pengabdian ini adalah adanya metode pelatihan peningkatan pengetahuan dan pemahaman mitra tentang klasifikasi biaya dan cara perhitungan harga pokok produksi dalam bentuk laporan akhir pengabdian.Simpulan kegiatan yang dilakukan adalah peserta sudah mengetahui apa itu biaya produksi dan biaya non produksi. Peserta sangat semangat dan mengajukan pertanyaan-pertanyaan tentang pengelompokan biaya produksi dan non produksi dan bagaimana cara menghitung harga pokok produksi Tim pengabdian memberikan jawaban dan tanggapan dengan penjelasan yang mudah dipahami peserta pengabdian. Pengabdian berjalan lancar dan terlihat adanya komunikasi yang baik antara peserta dan tim pengabdian.
PPM Kelompok Tani Kecamatan Betara : Aplikasi Teknologi Pupuk Organik Mikotriderm Dalam Penerapan Good Agricultural Practices Pada Budidaya Kopi Liberika Tungkal Jambi
Authors: Lizawati Lizawati , Kartika Elis , Gusniwati Gusniwati 
Published: June 2019

Kecamatan Betara yang menjadi target PEMDA dalam menerapkan Program Bangkit yang merupakan program penanaman kembali tanaman-tanaman yang dahulu adalah tanaman dominan namun produksinya sudah menurun. Untuk Kecamatan Betara, tanaman kopi liberika Tungkal Jambi termasuk tanaman yang diprioritaskan karena merupakan tanaman utama yang ditumpangsari dengan tanaman pinang. Kegiatan Pengabdian Kepada Masyarakat akan dilaksanakan di Kelurahan Mekar Jaya yang merupakan kawasan sentra tanaman kopi, namun produksinya terus menurun karena tanaman tidak dirawat serta serangan penyakit terutama penyakit akar (jamur akar). Ipteks yang dilaksanakan adalah penerapan Sistem budidaya perkebunan kopi yang baik (GAP) dan berkelanjutan (sustainable coffee production) yang merupakan inovasi baru dalam bisnis budidaya kopi liberika Tungkal Jambi. Petani belum mengetahui bagaimana cara menerapkan Sistem budidaya perkebunan kopi yang baik dan berkelanjutan (sustainable coffee production) atau dikenal dengan istilah Good Agricultural Practices (GAP). GAP merupakan sebuah pedoman pelaksanaan budidaya tanaman. Penerapan GAP mencerminkan tiga pilar keberlanjutan yaitu layak secara ekonomi, ramah lingkungan, dan diterima oleh masyarakat, termasuk keamanan dan kualitas pangan. Penerapan GAP serta dengan memanfaatkan peranan mikroorganime (Trichoderma sp) dapat meningkatkan ketahanan tanaman terhadap penyakit (induksi ketahanan) sehingga dapat meningkatkan produktivitas tanaman. Mikoriza dapat digunakan sebagai komponen pengendali hama dan patogen akar. Respon dari mitra sangat positif, di mana mitra memberikan antusias dan mau menerima inovasi teknologi yang diberikan serta memiliki minat yang tinggi dan bersedia untuk menerapkan teknologi yang diberikan.
Earnings Shortfalls and Strategic Profit Allocations in Segment Reporting
Authors: Haight Timothy D. 
Published: June 2019

SYNOPSIS
I examine whether firms strategically classify earnings components when reporting bad earnings news. Specifically, I examine whether firms reporting small earnings shortfalls allocate profits across their business segments in a manner that understates the future implications and within-firm drivers of disappointing earnings performance. I find that firms reporting small earnings shortfalls transfer profits toward segments in which profit rates are more informative for firm value and away from segments that operate in industries with higher frequencies of bad earnings news. In addition, I find that shortfall shifting initially tempers negative market responses to shortfall news, but pricing effects reverse in the months following shortfall announcements. My findings suggest that firms strategically classify earnings components when reporting small earnings shortfalls and that strategic classifications temporarily affect the pricing of shortfall news.
Data Availability: Data are available from public sources identified in this paper.
Market Valuation of Intangible Asset: Evidence on SG&A Expenditure
Authors: Banker Rajiv D. , Huang Rong , Natarajan Ram , Zhao Sha 
Published: June 2019

ABSTRACT
In this paper, we investigate the stock market valuation of the intangible asset created by selling, general, and administrative (SG&A) expenditure. Although GAAP requires immediate expensing of SG&A, prior studies show that current SG&A generates future economic benefits, suggesting that it creates an intangible asset. We find that the contemporaneous stock market seems to recognize some of the intangible asset value implicit in SG&A. Positive subsequent returns can be earned in firms with a high SG&A intangible asset value. These excess returns are more likely due to investor mispricing than to risk compensation. Furthermore, we find that both analysts' long-term growth forecast revisions and one-year-ahead forecast errors are positively associated with the future value created by current SG&A, indicating that analysts partially incorporate the intangible SG&A asset value into their forecasts. Overall, the evidence suggests that the capital market only partially recognizes the intangible asset value created by SG&A expenditure.
Mitigating the Dilution Effect in Auditors' Judgments Using a Frequency Response Mode
Authors: Eilifsen Aasmund , Kochetova Natalia , Messier William F. 
Published: June 2019

ABSTRACT
This paper investigates the potential of using a frequency response mode to reduce the dilution effect of non-diagnostic evidence on auditors' fraud risk judgments. In two experiments, we test one hypothesis and examine a research question related to the dilution effect where response mode (frequency versus probability) and type of non-diagnostic or irrelevant information are manipulated between-participants. Results of the hypothesis tests show that auditors' fraud risk judgments demonstrate a significantly lower dilution effect when they evaluate diagnostic and non-diagnostic or irrelevant evidence using a frequency response mode, as compared to the probability response mode; this effect is most pronounced when auditors are provided with favorable non-diagnostic or irrelevant evidence.
JEL Classifications: M4; M40; M420.
Data Availability: Summary data are available from the authors upon request.
Identification of Novel Causal Blood Biomarkers Linking Metabolically Favorable Adiposity With Type 2 Diabetes Risk
Authors: Pigeyre Marie , Sjaarda Jennifer , Mao Shihong , Chong Michael , Hess Sibylle , Yusuf Salim , Gerstein Hertzel , Paré Guillaume 
Published: June 2019

OBJECTIVE
Observations of a metabolically unhealthy normal weight phenotype suggest that a lack of favorable adiposity contributes to an increased risk of type 2 diabetes. We aimed to identify causal blood biomarkers linking favorable adiposity with type 2 diabetes risk for use in cardiometabolic risk assessments.

RESEARCH DESIGN AND METHODS
A weighted polygenic risk score (PRS) underpinning metabolically favorable adiposity was validated in the UK Biobank (n = 341,872) and the Outcome Reduction With Initial Glargine Intervention (ORIGIN Trial) (n = 8,197) and tested for association with 238 blood biomarkers. Associated biomarkers were investigated for causation with type 2 diabetes risk using Mendelian randomization and for its performance in predictive models for incident major adverse cardiovascular events (MACE).

RESULTS
Of the 238 biomarkers tested, only insulin-like growth factor–binding protein (IGFBP)-3 concentration was associated with the PRS, where a 1 unit increase in PRS predicted a 0.28-SD decrease in IGFBP-3 blood levels (P &lt; 0.05/238). Higher IGFBP-3 levels causally increased type 2 diabetes risk (odds ratio 1.26 per 1 SD genetically determined IGFBP-3 level [95% CI 1.11–1.43]) and predicted a higher incidence of MACE (hazard ratio 1.13 per 1 SD IGFBP-3 concentration [95% CI 1.07–1.20]). Adding IGFBP-3 concentrations to the standard clinical assessment of metabolic health enhanced the prediction of incident MACE, with a net reclassification improvement of 11.5% in normal weight individuals (P = 0.004).

CONCLUSIONS
We identified IGFBP-3 as a novel biomarker linking a lack of favorable adiposity with type 2 diabetes risk and a predictive marker for incident cardiovascular events. Using IGFBP-3 blood concentrations may improve the risk assessment of cardiometabolic diseases.
DINAMIKA KEPEGAWAIAN DAN EFEKTIVITAS KERJA PEGAWAI
Authors: Setioko Sigit 
Published: June 2019

Abstrak Sebagian tenaga honorer di Sekretariat Dewan Perwakilan Rakyat Daerah (DPRD) Kabupaten Lampung Tengah masih ada yang belum datang/pulang kerja tepat waktu ataupun keluar kantor tanpa alasan dinas, motivasi kerja mereka belum optimal karena insentif yang rendah serta ketidakpastian nasib status menjadi pegawai negeri. Inisiatif kerja juga masih kurang, termasuk ketelitian, kecermatan, dan keseriusan kerja seperti masih menunda penyelesaian pekerjaan. Permasalahan dalam tulisan ini adalah: Bagaimanakah dinamika kepegawaian dalam kaitannya mendukung efektivitas kerja tenaga honorer di Sekretariat DPRD Kabupaten Lampung Tengah? Untuk menjawab persoalan tersebut digunakan tipe penelitian deskriptif kualitatif. Simpulan dan saran penelitian yaitu: (1) Peningkatan implementasi disiplin jam/hari kerja ditujukan tidak terbatas terhadap pegawai honorer, tetapi peningkatan kemampuan adaptasi jam dan hari kerja tersebut juga diberlakukan kepada pegawai negeri. (2) Untuk meningkatkan kemampuan bersaing dilakukan kegiatan atau kebijakan motivasi secara berimbang, baik dari aspek materiil maupun spiritual. (3) Untuk meningkatkan produktivitas kerja dilakukan berbagai kegiatan kecakapan kerja bagi tenaga honorer yang baru, seperti kegiatan orientasi kerja, pendampingan kerja, pendidikan dan pelatihan. (4) Optimalisasi kemampuan kerja dilakukan dengan peningkatan gaji/insentif bagi tenaga honorer serta rekrutmen dilakukan terhadap calon pegawai berbakat. (5) Potensi konflik diantara sesama pegawai honorer ditekan dengan pemberian tugas dan pekerjaan yang adil atau merata sehingga mencegah terjadinya kecemburuan kerja.
PENGARUH MODEL PEMBELAJARAN INKUIRI TERBIMBING BERBANTUKAN BUKU SISWA BERBASIS PENDEKATAN TERPADU STEM TERHADAP HASIL BELAJAR
Authors: Amatullah Salma Faizah , Distrik I Wayan , Wahyudi Ismu 
Published: June 2019

Pembelajaran monoton dapat mematikan daya berpikir kreatif siswa, karena siswa mengalami kebosanan dalam proses pembelajaran. Pembelajaran secara Student Centre Learning atau SCL, siswa mampu membangkitkan daya berpikir kreatif siswa dengan sebuah pendekatan antar ilmu dan pengaplikasiannya melalui pembelajaran aktif berbasis permasalahan yaitu menggunakan model pembelajaran inkuiri terbimbing dengan pendekatan STEM. Penelitian ini bertujuan untuk mengetahui pengaruh model pembelajaran inkuiri terbimbing berbantukan buku siswa berbasis pendekatan terpadu STEM terhadap hasil belajar siswa dan mendeskripsikan hasil belajar siswa setelah menggunakan model pembelajaran inkuiri terbimbing berbantukan buku siswa berbasis pendekatan terpadu STEM. Populasi pada penelitian ini seluruh siswa kelas X SMA IT Miftahul Jannah, dan sampel yang dipilih dengan teknik purposive sampling siswa kelas X1 sebagai kelas eksperimen dan siswa kelas X2 sebagai kelas kontrol. Penelitian ini menggunakan pretest posttest control group design terhadap dua kelas yaitu kelas eksperimen dan kelas kontrol. Kelas eksperimen siswa diberi perlakuan menggunakan model pembelajaran inkuiri terbimbing berbantukan buku siswa berbasis STEM, dan kelas kontrol siswa menggunkan model pembelajaran langsung atau metode ceramah berbantukan buku konvensional. Kedua kelas tersebut diberikan pretest dan posttest, yang kemudian hasil N-gain dibandingkan. Pada penelitian ini, dua kelas tersebut dibandingkan sesuai dengan hasil belajarnya lalu dilakukan uji perbedaan kedua kelompok siswa menggunakan Independent Sample T-Test. Berdasarkan hasil penelitian menunjukkan perbedaan hasil belajar pada siswa dikelas eksperimen dan kelas kontrol dengan rata-rata N gain berturut-turut, yaitu 0,62 dan 0,30 dan hasil uji independent sample t test thitung > ttabel yaitu 5,485 > 2,069 pada taraf kepercayaan 95%, ini menunjukkan bahwa terdapat pengaruh signifikan terhadap pengaruh model pembelajaran inkuiri terbimbing berbantukan buku siswa berbasis pendekatan terpadu STEM terhadap hasil belajar.Kata kunci: Buku Siswa, Hasil Belajar, Inkuiri Terbimbing, dan STEM.
PENGEMBANGAN INSTRUMEN ASESMEN KINERJA (PERFORMANCE ASSESSMENT) PRAKTIKUM PADA MATA PELAJARAN FISIKA DI SMA
Authors: Sukmawa Oki , Rosidin Undang , Sesunan Feriansyah 
Published: June 2019

AbstrakBelum semua guru menggunakan instrumen asesmen kinerja (performance assessment) dalam kegiatan praktikum siswa. Guru masih menggunakan asesmen secara tertulis atau tes diakhir kegiatan pembelajaran, sehingga hasil belajar siswa hanya diperoleh dari aspek kognitif tanpa melihat proses belajar yang dilakukan siswa. Penelitian ini bertujuan untuk mengembangkan instrumen asesmen kinerja (performance assessment) praktikum mata pelajaran fisika di SMA serta mendeskripsikan kelayakan instrumen dari segi konstruksi, substansi, dan bahasa/budaya. Desain pengembangan menggunakan metode Research and Devolepment dengan langkah-langkah: (1) analisis potensi dan masalah, (2) pengumpulan informasi dan data, (3) desain produk awal, (4) validasi desain produk, (5) revisi desain produk. Hasil analisis data menunjukan skor penilaian kelayakan instrumen menurut validator. Skor kelayakan aspek konstruksi sebesar 3,63 yang berarti secara kualitas sangat layak, kelayakan aspek substansi sebesar 3,38 yang berarti sangat layak, dan kelayakan aspek bahasa/budaya sebesar 3,89 yang berarti sangat layak. Apabila dirata-ratakan menjadi 3,63 atau secara kualitas sangat layak sehingga intrumen dapat digunakan.Kata kunci: instrumen asesmen kinerja, performance assessment, praktikum. AbstractNot all teachers use performance assessment instruments in the activity of students’ practical. Teachers are still using a written assessment or test at the end of learning activities, so that student learning outcomes are only retrieved from the cognitive aspect without seeing the learning process that is done by the students. This research aims to develop instrument for performance assessment practical subjects of physics in senior high school as well as describing the appropriateness of instruments in terms of construction, substance, and language / culture. Developing design using the method of Research and Devolepment method with the steps: (1) analysis of the potential and problems, (2) collecting information and data, (3) the initial product design, (4) validation of design products, (5) revision of product design. The results of the data analysis showed the feasibility assessment instrument score according to the validator. Eligibility score of 3.63 construction aspects of meaning in a very decent quality, feasibility aspects of the substance of 3.38 which means very decent, and feasibility aspecs of the language/culture of 3.89 meaning very feasible. When averaged into 3.63 or is qualitatively decent thus the instrument can be used.Keywords: instruments of practical assessment, performance assessment, practical.
The Chinese Belt and Road Initiative from the Polish Perspective
Authors: Choroś‑Mrozowska Dominika 
Published: June 2019

China announced its initiative of the so‑called New Silk Road project for the first time in 2013. Although its extent, concept or even its current name (The Belt and Road Initiative, BRI) have changed on a number of occasions since then, it cannot be denied that this is one of the most important challenges currently being undertaken in the world. The countries of Central and Eastern Europe, of which Poland is a part, may have a significant meaning in this concept due to their strategic location. The countries of this region began their co‑operation with China under the so‑called “16 +1” format, and this took place prior to the announcement of the BRI. This opens up new perspectives for Polish‑Chinese trade relations in respect of the BRI initiative and the “16 + 1” platform. The aim of this study is therefore to present the most important effects of the conducted research, the assumption of which was the comprehensive identification of the Chinese BRI initiative and the consequences of its implementation for Polish‑Chinese trade relations. The presented analysis assumes that BRI will have a significant impact on Polish‑Chinese trade patterns. This is particularly important in the context of the huge trade deficit that Poland has been recording for years in its trade with China as well as the deepening asymmetry, which has been characteristic of the exchange.
Success Rate of Probing for Congenital Nasolacrimal Duct Obstruction in Children
Authors: Valcheva Krasina P. , Murgova Snezhana V. , Krivoshiiska Emilia K. 
Published: June 2019

Abstract
Aim: To determine the success rate of initial and repeated probing for congenital nasolacrimal duct obstruction (CNLDO) in children between 2-41 months.
Patients and methods: One hundred and twelve children aged 1.8 to 13 years responded to the control examination. They were diagnosed with CNLDO in the past and now included in a retrospective study. The mean follow-up period was 5.2 years (from 0.6 to 11.6 years). Patients were divided into two groups according to their age at the time of surgery: group A (2-12 months) and group B (13-41 months). Probing and irrigation of NLD was performed in the Eye Clinic in Pleven under general anesthesia in all subjects.
A controlled examination was done to evaluate the effect of probing on the basis of a history of watery eyes, regurgitation test, and dye disappearance test (DTT).
Results: Of the 131 eyes in 112 children, 110 eyes (84%) had one probing and 21 eyes (16%) had repeat probing. Success rate of the initial probing was 90% (99 of 110) for all patients’ eyes: 89% (70 of 79) in group A and 94% (29 of 31) in group B. The cure rate of the repeat probing was 76% (16 of 21) for all patients: 88% (7 of 8) in group A and 69% (9 of 13) in group B. The overall success rate of probing was 88% (115 of 131).
Conclusion: Nasolacrimal duct probing followed by irrigation is a commonly performed, highly successful treatment for congenital nasolacrimal duct obstruction in children. The success rate for initial and repeated nasolacrimal duct probing is not affected by age.
Serum Levels of Incretin Hormones – GLP-1 and GIP in Patients with Type 1 Diabetes Mellitus
Authors: Stanchev Pavel E. , Orbetzova Maria M. , Terzieva Dora D. , Davcheva Delyana , Iliev Dimitar A. , Petrov Sava V. , Koleva Daniela I. , Nonchev Boyan I. 
Published: June 2019

Abstract
Background: The glucagon-like peptide-1 (GLP-1) and the glucose- dependent Insulinotropic peptide (GIP) are natural incretin hormones, which are secreted respectively by the L- and K-cells of the intestinal mucosa in response to the physiological gastrointestinal glucose absorption. In patients with type 2 diabetes mellitus, the incretin effect is reduced, whereas the results in type 1 diabetes mellitus (T1DM) are heterogeneous, in some patients normal incretin response is observed.
Aim: Comparative analysis of the basal serum levels of the incretin hormones GLP-1 and GIP in patients with type 1 DM and in individuals without carbohydrate disorders.
Materials and methods: The study included 27 patients with diagnosed T1DM and a control group of 39 individuals without carbohydrate disorders. All participants in the study were subjected to the following clinical measurements and laboratory tests – height, weight, bioimpedance analysis of body composition, fasting blood sugar (BS 0’), postprandial blood sugar (PPBS), glycated haemoglobin (HbA1c) in T1DM patients, total cholesterol (TC), HDL cholesterol (HDL chol), triglycerides (TG), transaminase (AST and ALT), basal serum levels of GLP-1 and GIP.
Results: The serum levels of GIP in the patients with type T1DM were significantly higher, compared to the individuals without carbohydrate disorders (P<0.05), while there was no statistically significant difference in the GLP-1 levels.
Conclusion: The significantly higher GIP levels and the similar GLP-1 levels in our patients with type 1 DM, compared to the individuals without carbohydrate disorders, support the hypothesis of intact incretin effect in this type of diabetes mellitus Key Words: Glucagon-like peptide-1, Glucose-dependent insulinotropic peptide, Type 1 diabetes mellitus.
Numerical Prognosis of Dispersion and Transport of Pollutants in Romania, Based on Emissions of Pollutants
Authors: Maco Bogdan Alexandru , Ionac Nicoleta , Tudorache George 
Published: June 2019

Abstract
Air pollution is one of the major problems of mankind, transport of pollutants extending far beyond the borders of the countries where they were produced, causing unpredictable, direct and indirect changes of the environment. The main tool for the study of this phenomenon consists of mathematical modeling of complex physical and chemical phenomena involved. In practice, air emissions are estimated on basis of measurements taken from selected sources being representative of the major categories and types. At national level, the Air Quality Evaluation Center (CECA) provides regular reports to the European Environment Agency (EEA) or the European Commission as requirements of Romania’s lawful duties in air quality domain. The registry of emissions TNO/ MACC (Netherlands Organisation for Applied Scientific Research/ Monitoring Atmospheric Composition and Climate) contains emissions inventories which have been homogenized and checked in advance and obtained from emissions officially reported at sectoral level for each country. In this study, for the analysis of the weather numerical dispersion and transport of pollutants, it has been used the numerical air quality model WRF-CHEM version 3.5, centered over Romania, at the spatial resolution of 10 km, using as input data the TNO emission database for 2009. By interpolating values from the regular grid of the TNO database with the WRF-CHEM model 3.5 grid, monthly average values were obtained for each day of the week, for any parameter considered. Preliminary results obtained for different pollutants (for example: PM10, O3) confirm the need to validate these results by implementing and integrating air quality forecasting model by assimilating different types of measurements (data model, gravimetric data observations, etc.).