bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH PROFESIONALISME AUDITOR, ETIKA PROFESI DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DENGAN KREDIBILITAS KLIEN SEBAGAI PEMODERASI
Authors: Utami Galeh 
Published: March 2019

Tujuan dari penelitian ini adalah untuk memberikan bukti empiris mengenai pengaruh profesionalisme auditor, etika profesi dan pengalaman auditor pada pertimbangan tingkat materialitas. Selain itu, juga memberikan bukti empiris mengenai efek moderasi dari kredibilitas klien dalam pengaruh ketiga variabel independen pada pertimbangan tingkat materialitas.Populasi dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik wilayah Daerah Istimewa Yogyakarta. Sampel dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik tersebut. Jenis penelitian ini adalah penelitian deskriptif dan explanatory research. Teknik yang digunakan dalam penelitian ini adalah analisis jalur dengan partical least square.Hasil penelitian ini menunjukkan bahwa: (1) Profesionalisme auditor berpengaruh signifikan dan negatif pada pertimbangan tingkat materialitas, yang ditunjukkan oleh nilai t-ststistik ≥1,96, yakni sebesar 4,112, dengan koefisiennya menunjukkan angka -0,419. (2) Tidak terdapat pengaruh signifikan etika profesi pada pertimbangan tingkat materialitas, yang ditunjukkan dengan nilai t-statistik <1,96 yakni 1,691, sedangkan koefisiennya menunjukkan angka 0,231. (3) Pengalaman auditor tidak berpengaruh pada pertimbangan tingkat materialitas, yang ditunjukkan dengan nilai t-statistik <1,96 yakni 1,727, sedangkan koefisiennya menunjukkan angka 0,119. (4) Krediblitas klien secara signifikan memoderasi pengaruh antara profesionalisme auditor pada pertimbangan tingkat materialitas yang ditunjukkan dengan nilai t-statistik ≥1,96 yakni 4,209, sedangkan koefisiennya menunjukkan angka 0,415. (5) Kredibilitas klien secara signifikan memoderasi pengaruh etika profesi terhadap pertimbangan tingkat materialitas, yang ditunjukkan dengan nilai t-statistik ≥1,96 yakni 2,456, sedangkan koefisiennya menunjukkan angka -0,314. (6) Kredibilitas klien tidak memoderasi pengaruh pengalaman auditor terhadap pertimbangan tingkat materialitas, yang ditunjukkan oleh nilai t-statistik <1,96 yakni 1,580, sedangkan koefisiennya menunjukkan angka 0,121. Kata kunci: Profesionalisme, Etika Profesi, Pengalaman, Pertimbangan Tingkat Materialitas, Kredibilitas Klien, PLS.
PENGARUH PELAKSANAAN AUDIT INTERNAL TERHADAP TINGKAT GOOD UNIVERSITY GOVERNANCE DENGAN KOMITMEN ORGANISASIONAL SEBAGAI VARIABEL MODERASI (SURVEY PADA PERGURUAN TINGGI DI KOTA BANDUNG)
Authors: Herny Nurhayati 
Published: March 2019

Penelitian ini dimaksudkan untuk menjawab masalah penelitian sebagai berikut : (a) apakah pelaksanaan audit internal secara langsung berpengaruh positif terhadap tingkat good university governance, dan (b) apakah komitmen organisasional berpengaruh positif dan memperkuat hubungan antara pelaksanaan audit internal dengan tingkat good university governance.Yang menjadi unit analisis adalah perguruan tinggi di kota Bandung. Respondennya adalah audit internal, Pimpinan PT, dekan dan kepala biro. Populasinya adalah seluruh PT berjumlah 122. Pengujian hipotesis pertama menggunakan analisis regresi linier sederhana, sedangkan pengujian hipotesis kedua menggunakan analisis regresi linear berganda.Hasil penelitian ini adalah : (a) pelaksanaan audit internal berpengaruh positif terhadap tingkat good university governance dan (b) komitmen organisasional memoderasi pengaruh pelaksanaan audit internal internal terhadap tingkat good university governance. Kata kunci : Pelaksanaan Audit Internal, Komitmen Organisasional, Tingkat Good University Governance
PENGGUNAAN MEDIA SOSIAL SEBAGAI PENUNJANG DALAM PEKULIAHAN ANGGARAN PERUSAHAAN DI PROGRAM STUDI PENDIDIKAN AKUNTANSI
Authors: Mulyani Heni 
Published: March 2019

Penelitian ini bertujuan untuk mengetahui gambaran penggunaan media sosial sebagai penunjang dalam perkuliahan serta dampak yang ditimbulkan dari penggunaan media sosial tersebut dalam perkuliahan mata kuliah anggaran perusahaan di program studi Pendidikan Akuntansi FPEB UPI. Penelitian ini menggunakan metode kuasi eksperimen dengan desain one group only design dengan teknik pengumpulan data yang digunakan adalah obsevasi dengan instrumen lembar pengamatan. Dari hasil penelitian dapat disimpulkan bahwa penggunaan media sosial (khusunya facebook) dapat menjadi penunjang yang efektif dalam proses perkuliahan karena aktivitas belajar bisa dilakukan kapan saja dan dimana saja. Facebook dapat mengatasi permasalahan ruang dan waktu yang terbatas di dalam kelas. Mahasiswa dan dosen dapat melanjutkan interaksi perkuliahan secara online untuk membahas permasalahan terkait materi perkuliahan. Mahasiswa dapat menanyakan dan mengemukakan pendapat serta saling membantu dalam memahami materi perkuliahan. Penggunaan facebook sebagai penunjang dalam perkuliahan akan memberikan dampak yang positif apabila dikelola dengan baik dan diberikan batasan-batasan yang jelas dalam melakukan interaksi, karena dapat memotivasi mahasiswa untuk lebih aktif sehingga mempermudah mereka dalam memahami materi melalui intensitas komunikasi dan interaksi yang dilakukan di luar jam perkuliahan.Kata Kunci : Media Sosial, Penunjang Perkuliahan
PENGARUH PERENCANAAN TENAGAKERJA, LINGKUNGAN KERJA TERHADAP PENINGKATAN KUALITAS PRODUK LAYANAN PERBANKAN SYARIAH
Authors: Eriswanto Elan 
Published: March 2019

The goals of research is to determine the effect employee planning anad working of environment the quality product services syariah banking at Sukabumi. This study using variables employee planning, working environment and the quality product service.This research using associative method with a quantitative approach. The intrumens questionnaires distributed 156 respondents. Sampling method used purposive by percentage, the data analysis method regression test, test f and the coefficient of determination.The results this study shows that employee planning has minimum influence to the quality product services and working environment has effect on the quality product services. Based on the results of research show that the test f employee planning and working environment effect on the quality product services. Key words : Employee planning, working environment and quality product services
PENGARUH MODEL CONTEXTUAL TEACHING LEARNING (CTL) TERHADAP HASIL BELAJAR SISWA
Authors: Azis Dede 
Published: March 2019

Tujuan dari penelitian ini adalah untuk mengetahui perbedaan hasil belajar siswa di kelas XI Farmasi SMK PGRI 2 Cimahi dalam pembelajaran akuntansi. Penelitian ini juga bertujuan untuk mengetahui pengaruh penggunaan model pembelajaran kontekstual terhadap hasil belajar siswa pada kompetensi dasar mencatat transaksi pada jurnal umum perusahaan dagang dalam mata pelajaran akuntansi. Fenomena yang terjadi di SMK PGRI 2 Cimahi khususnya dikelas XI Farmasi ini mengenai hasil belajar siswa yang masih rendah. Hal ini ditunjukkan oleh sebuah data berupa nilai Ujian Tengah Semester (UTS) pada mata pelajaran akuntansi. Metode yang digunakan dalam penelitian ini adalah quasi eksperimen dengan kelas eksperimen dan kontrol. Populasi pada penelitian ini adalah kelas XI, sedangkan sampel dalam penelitian ini adalah kelas XI Farmasi 1 dan XI Farmasi 2, teknik pengambilan sampel yang digunakan adalah purposive sampling. Kelas yang digunakan sebagai kelas eksperimen adalah kelas XI Farmasi 1 dan sebagai kelas kontrol adalah kelas XI Farmasi 2. Pengujian hipotesis menggunakan Uji t.Berdasarkan hasil dari pengujian hipotesis menggunakan uji t diperoleh bahwa thitung lebih besar dari ttabel. Hal ini menunjukkan bahwa H0 di tolak sedangkan alternatif diterima yaitu terdapat perbedaan hasil belajar antara kelas yang menerapkan model pembelajaran kontekstual dengan kelas yang tidak menerapkan model pembelajaran kontekstual. Maka dari itu penggunaan model pembelajaran kontekstual berpengaruh positif terhadap hasil belajar siswa. Kata Kunci : Model Contextual Teaching Learning, Hasil Belajar
ІНЖЕНЕРНА МЕТОДИКА ВИБОРУ РАЦІОНАЛЬНИХ ГЕОМЕТРИЧНИХ ПАРАМЕТРІВ МЕМБРАННИХ ПРИВОДІВ МЕХАТРОННИХ СИСТЕМ НА ОСНОВІ ДОСЛІДЖЕННЯ НАПРУЖЕНО-ДЕФОРМОВАНОГО СТАНУ
Authors: Цибрій Юрій Олексадрович , Грабовський Георгій Геннадійович , Носко Павло Леонідович , Башта Олександр Васильович , Федорчук Світлана Володимирівна , Герасимова Ольга Вячеславівна 
Published: March 2019

На основі аналізу проведеного чисельного моделювання напружено-деформованого стану сталевої мембрани гідравлічного мембранного механізму запропонована інженерна методика вибору раціональних геометричних параметрів гідравлічних мембранних приводів з урахуванням заданого ресурсу спрацювань.
ОПТИМІЗАЦІЯ ОСНОВНИХ ПАРАМЕТРІВ ПРИ ПРОЕКТУВАННІ ДВОСТУПЕНЕВИХ ЦИЛІНДРИЧНИХ РЕДУКТОРІВ
Authors: Борозенець Григорій Михайлович , Семак Інна Вікторівна , Остапчук Анна Петрівна 
Published: March 2019

Розглянуто залежність вибору основних параметрів двоступеневого циліндричного редуктора виконаного за розгорнутою схемою від оптимального розподілу передаточних чисел швидкохідної і тихохідної ступеней. Показано, що оптимальний розподіл передаточних чисел двоступеневого редуктора дає можливість спроектувати редуктор мінімальної маси для загального машинобудування.
El carácter imperativo de las normas de derechos humanos como rasgo de la identidad europea
Authors: Espaliú Berdud Carlos 
Published: March 2019

En este trabajo hemos estudiado el lugar que ocupan las normas que proclaman y defienden los derechos humanos en los sistemas jurídicos tanto del Consejo de Europa como de la UE, examinando qué consenso reúnen y cómo han sido protegidas frente a posibles ataques, con objeto de dilucidar si su especial protección constituye un rasgo de la identidad europea. En este sentido, hemos podido apreciar como en los ordenamientos jurídicos de estas dos organizaciones internacionales europeas los derechos humanos se tratan de proteger de forma muy especial, haciendo coherente la proclamación que en algunas disposiciones de sus tratados constitutivos se hace de los derechos humanos como uno de los valores esenciales de esas organizaciones internacionales. Además, el conjunto del resto de mecanismos jurídicos existentes en el marco del derecho del Consejo de Europa y de la UE para la protección de los derechos humanos ofrece esa misma imagen global de una intención por parte de los Estados miembros de estas organizaciones de situar a las normas proclamadoras y protectoras de los derechos humanos por encima de la voluntad de los Estados, o lo que es lo mismo, creando una especie de derecho imperativo europeo, con lo que quizá podamos concluir que el carácter imperativo de los derechos humanos es uno de los rasgos característicos de la identidad europea.Recibido: 02 julio 2018 Aceptado: 05 septiembre 2018 Publicación en línea: 27 febrero 2019
Keabsahan Poligami: Perspektif Muhammad Abduh dan Mahmud Syaltut
Authors: Rofiq Aunur 
Published: March 2019

Polygamy nowadays becomes a hot topic which deserves great attention. From the history, it is known that it had been practiced. Several Rasuls, Ibrahim, Ya 'kub, Daud and Sulaiman had more than one wife. When Islam came to Arab peninsula, polygamy was still in practice. Islam, then, provides the rules and limits people to only have four wives. This research is aimed at analyzing Abduh’s and Syaltut’s concepts' of polygamy. Even though the two proposed two contrasts ideas, but, seen from its norms, the two made use of justice as the main base of applying polygamy. In this sense, only few minor technical things differentiate the two concepts.
Naturalistic Measurement of Sleep in Older Adults with Amnestic Mild Cognitive Impairment: Anxiety Symptoms Do Not Explain Sleep Disturbance
Authors: Cavuoto Marina G. , Kinsella Glynda J. , Ong Ben , Pike Kerryn E. , Nicholas Christian L. 
Published: March 2019

Background:
Sleep disturbance is prevalent in Alzheimer’s disease (AD). In amnestic mild
cognitive impairment (aMCI), the preclinical stage of AD, deterioration in sleep quality has also been
reported. Consensus is lacking, however, regarding what aspects of sleep are characteristically affected,
whether the setting of the sleep recordings impacts these findings, and whether anxiety may account for
the differences.
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Objective: The current study aimed to address these knowledge gaps by obtaining comprehensive sleep
measurement in aMCI within a naturalistic environment using in-home sleep recordings.

Methods:
17 healthy older adults and twelve participants with aMCI wore an actiwatch for two weeks to
objectively record habitual sleeping patterns and completed two nights of in-home polysomnography.

Results:
In aMCI, habitual sleep disturbances were evident on actigraphy including greater wake after
sleep onset (p = .012, d = 0.99), fragmentation (p = .010, d = 1.03), and time in bed (p = .046, d = .76).
Although not statistically significant, there was a large group effect on polysomnography with aMCI
demonstrating less slow-wave-sleep than controls (p >.05, d = .0.83). Anxiety did not mediate the
relationship between the group and sleep in this small study.
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Conclusions: The results indicate that people with aMCI have poorer quality sleep than healthy controls,
as indicated by greater sleep disruption and less slow-wave sleep, even in naturalistic settings. Additionally,
anxiety symptoms do not mediate the relationship. Therefore, this research supports the view
that sleep disturbance is likely to be indicative of neuropathological changes in aMCI rather than being
attributed to psychological factors.
Differential Diagnosis of Behavioral Variant and Semantic Variant of Frontotemporal Dementia Using Visual Rating Scales
Authors: Manouvelou Stamo , Koutoulidis Vasilios , Tsougos Ioannis , Tolia Maria , Kyrgias George , Anyfantakis Georgios , Moulopoulos Lia-Angela , Gouliamos Athanasios , Papageorgiou Sokratis 
Published: March 2019

Background:
Frontotemporal dementia (FTD) represents the second most frequent early
onset of dementia in people younger than 65 years. The main syndromes encompassed by the term
FTD are behavioral variant of Frontotemporal dementia (bvFTD), non-fluent variant primary progressive
aphasia (nfvPPA) and semantic variant (SD).

Aims:
To assess the bvFTD and SD, which represent the most common subtypes of FTD, using
visual rating scales.

Methods:
Brain MRI exams of 77 patients either with bvFTD (n=43) or SD (n=34) were evaluated.
The rating scales used were: Global cortical atrophy (GCA), Fazekas Scale: periventricular (PV)
and white matter (WM) changes, Koedam rating scale and visual scales regarding specific cortical
regions: dorsofrontal (DF), orbitofrontal (OF), anterior cingulate (AC), basal ganglia (BG), anterior-
temporal (AT), insula, lateral-temporal (LT), entorhinal (ERC), perirhinal (PRC), anterior fusiform(
AF), anterior hippocampus (AHIP) and posterior hippocampus (PHIP). Both Left (L) and
Right (R) hemispheres were evaluated.

Results:
R-OF (p=0.059), L-OF (p<0.0005), L-AT (p=0.047) and L-AHIP (p=0.007) have a statistically
significant effect on the variable occurrence of SD compared to bvFTD. The indicators with
the highest value of the area under the curve (AUC) were R-AC (0.829), L-OF (0.808), L-AC
(0.791) and L-AF (0.778). Highest sensitivity was achieved by R-OF (97%) and L-AF (75%).
Highest specificity was achieved by L-OF (95%), L-AT (91%) followed by R-AC (84%). Best
combination of sensitivity and specificity was achieved by L-AF (74%-79%), L-OF (56%-95%)
and R-OF (97%-42%). Best combination of PPV and NPV was achieved by L-OF (90%-73%), LAT
(83%-72%) and R-AC (77%-77%).

Conclusion:
Visual rating scales can be a practical diagnostic tool in the characterization of patterns
of atrophy in FTLD and may be used as an alternative to highly technical methods of quantification.
Assessment of Crisis Preparedness Resourcing to Stress Tests
Authors: Maléřová Lenka , Adamec Vilém , Vicente Romeu Da Silva , Brumar Jakub 
Published: March 2019

Abstract
Crisis preparedness of territorial units, as well as individual elements of their safety systems, can be verified in different ways. In the Czech Republic screening exercises are often used for these purposes. Testing exercises should take place in conditions as similar as possible to the real case scenarios. However, this is often not possible for different reasons (e.g. considerable costs associated to practicing actions). One option is the use of stress tests that are presently used (e.g. nuclear safety). The aim of this article is to highlight and discuss this issue and outline the possible approach to reliable solution.
Student Perspective in Using Social Media As a Tool in English Language Learning
Authors: ISMAIL SYOFIANIS , Ahmad Marhamah , Zaim Muhammad , Mukhaiyar Mukhaiyar , Gistituati Nurhizrah 
Published: March 2019

Abstract—Learning a foreign language by using social media at the University level is very important because social media has great potential to support student-centered learning as they are flexible, interactive, and resource–rich in nature. One of its drawbacks is the quality of online instruction that lead to unfavorable perception and perspective of the students. The objectives of this research are to analyze the students’ perceptions and perspectives in using Social Media as a tool in English Language learning. Qualitative and quantitative data were collected from the students of the English Study Program, Faculty of Education, the Islamic University of Riau. Research finding revealed that social media is very practical and useful for getting general information, knowledge and to increase their language competency.
Keywords — social media, perspective, language
EFFECTIVENESS OF GREEN TEA FEEDING TO DECREASE CHOLESTEROLLIN HIPERCOLESTROL PATIENTS AT VILLAGE TUNGGAL PAGER DISTRICT PUNGGING MOJOKERTO REGENCY
Authors: Supriani Anik , Chasanah Nur , Effendy Henny V Vidia , Sari Surya Mustika , Mardiana Heppy Rina , Widiyaswari Tri Ayu 
Published: March 2019

Cholesterol disease is commonly suffered by obese people but did not rule out skinny people can also experience it. Green tea is one method in the management of cholesterol reduction in non-pharmacology. Green tea has the benefit of lowering cholesterol. The purpose of this researcher to analyze the effectiveness of green tea to decrease cholesterol.
The design of this study used pre-experiment with one group pre-test posttest. The population of 21 respondents using non-probability sampling with total sampling technique. The variables of this study were cholesterol first performed cholesterol assessment, independent variables Effectiveness of green tea and dependent variable decreased cholesterol levels.
The results before the green tea were given most of the high cholesterol as many as 13 respondents (61.9%), after being given a green tea for one week most of the cholesterol to 13 respondents (61.9%). The Wilcoxon statistic test obtained a significant value of 0.005 and showed that there was a considerable effect of green tea on cholesterol reduction.
The conclusion from the researchers is there is a significant effect of the effectiveness of green tea on changes in cholesterol levels. Cholesterol treatment performed twice a day morning and night regularly for one week. This research can also be applied in nursing care on respondents who experienced cholesterol and as well as prevention efforts cholesterol.
THE EFFECTIVENESS OF METHOD, VIDEO, IMAGE, AND SONG ON HAND WASHING BEHAVIOR IN 1ST-3RD GRADERS OF SDIT PERMATA MULIA MOJOKERTO
Authors: Yulianto Yulianto , Lestari Yufi Aris , Suidah Hartin Hartin , Chasanah Nur Nur , Rosyidah Nanik Nur 
Published: March 2019

ABSTRACT
Introduction: Hand washing is an activity of removing microorganism from hand using soap and flowing water. Video, image, and song methods are the ones that can be used for school-age children to provide health education about hand washing. The objective of research was to find out the effectiveness of video, image, and song methods on hand washing behavior. Method: This study was a research using Pre-experiment design with pre-post test design, the one using causal relationship without control group participation. The population of research consisting of 90 students. Technique of analyzing data used was to compare mean scores of video, image, and song methods. Result: The result of research showed that the mean score of hand washing ability in video group was 2.183 before intervention and 5.727 after intervention; there was an increase by 3.545 point in the mean score of hand washing ability. In Image group, the mean score of hand washing ability was 2.273 before intervention and 4.545 after intervention; there was increase by 2.273 in the mean score of hand washing ability. Meanwhile, in song group, the mean score of hand washing ability was 2.273 before intervention and 6.00 after intervention; there was increase by 3.727 in the mean score of hand washing ability. Analysis and Discussion: Respondents in song group had highest increase in the hand washing ability compared with those in video and image groups. Song method could be an alternative choice for hand washing practice.
INVESTOR ASING DAN RETURN PASAR: APAKAH INVESTOR ASING MENDESTABILIZE BURSA EFEK INDONESIA
Authors: Surasni Ni Ketut , Bisma I Dewa Gede , Hermanto Hermanto , Burhanudin H , Negara Iwan Kusuma 
Published: March 2019

The purpose of this study is to analyze the impact of the presence of foreign investors on market returns on the Indonesia Stock Exchange. To see the impact of foreign investor trading activities, this study proposes three hypotheses that will be proven. The first hypothesis is that foreign investors will increase portfolio diversification or the so-called base-broadening hypothesis. The second hypothesis is that foreign investors will cause price pressures on stocks or the price pressure hypothesis. The third hypothesis is that foreign investors use certain strategies in their trading, namely the feedback trading strategy. Of the 401 companies selected 32 companies as samples. Furthermore, from the three hypotheses proposed, the only proven hypothesis is the price pressure. Thus, foreign investors can cause destabilize prices on the Indonesia Stock Exchange. The destabilize implication is that investors are possible to use negative feedback trading strategies to make a profit. Keywords: base-broadening, price pressure, feedback trading
ДИЗАЙН-ПРОЕКТУВАННЯ ОДЯГУ З ДЖИНСОВИХ ТКАНИН НА ОСНОВІ ТЕКТОНІЧНОГО ПІДХОДУ
Authors: Пашкевич К. Л. , Єжова О. В. , Пастух Я. О. , Роготченко О. О. 
Published: March 2019

Research of features of designing of clothes from jeans with elastan fibres on principles of tectonic approach. Complex approach, method of system-structural and morphological analysis of initial object of research with a subsequent synthesis on the basis of findings are used.
Effects of tillage systems on second crop sesame (sesamum indicum L.) yield and weed density
Authors: ÖZTÜRK Ferhat 
Published: March 2019

The aim of this research was to define conventional (CT) and conservation tillage systems in sesame (Sesamum indicum L.) farming as a second crop after harvesting lentil in southeastern region in Turkey. Toward this aim, four different soil tillage methods namely, moldboard plough + disc harrow + float +seeding (CT), disc harrow plus+ float + seeding (RT1), cultivator +float+ seeding (RT2) and no-tillage (NT) (seeding by direct drill) were examined on yield of sesame and some of plan properties at southeastern part of Turkey.The experiment was carried out in research area of faculty of agriculture, Diyarbakir, Turkey in 2014 crop season. The study was designed in accordance with the randomized block design and carried out in three replications. The Results showed that seed yield and weeds density were positively affected by the tillage methods. The increase in the seed yield observed at Conservation tillage while decrease in the weeds population. The highest yield value was found from CT methods (1623.3 kg ha-1). The tillage methods were not found statistically effect on protein and oil rate.