bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH EARNINGS MANAGEMENT DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR KEPEMILIKAN SEBAGAI MODERATING VARIABLE PADA PERUSAHAAN KELOMPOK LQ 45 DI BEI TAHUN 2013-2016
Authors: Nurhanimah Nurhanimah , Anugerah Rita , Ratnawati Vince 
Published: May 2019

The purpose of this study was to determine the effect of earnings management and tax avoidance on firm value with ownership structure as a moderating variable. This research was conducted on companies registered in the LQ 45 index for the period 2013-2016 with a purposive sampling technique. Data analysis technique using WarpPLS version 5.0.
The results show that earnings management affects the value of the company, whereas tax avoidance does not affect the value of the company. The researcher also found managerial ownership does not moderate the relationship between earnings management and tax avoidance on firm value. Institutional ownership moderates the earnings management on firm value but does not moderate the relationship between tax avoidance on firm value.
HUBUNGAN KARAKTERISTIK INDIVIDU, BUDAYA ORGANISASI, DAN ORGANIZATION CITIZENSHIP BEHAVIOR DENGAN KINERJA ORGANISASI
Authors: Ambarwati Arie 
Published: May 2019

Kinerja organisasi/perusahaan merupakan bahan penelitian yang akan selalu menarik untuk dibicarakan dalam dunia bisnis atau pengelolaan organisasi. Beberapa faktor dan variabel yang mempengaruhi kinerja organisasi. Penelitian ini bertujuan untuk menganalisis hubungan karakteristik individu, budaya organisasi organization citizenship behavior (OCB) dengan kinerja organisasi/perusahaan. Metode penelitian yang digunakan adalah kuantitatif explanatori dengan menggunakan 35 responden karyawan dalam bidang jasa konsultasi keuangan di kota Surabaya.
Analisis penelitian membuktikan bahwa ada hubungan secara langsung maupun tidak langsung antara karakteristik individu, budaya organisasi, organization citizenship behavior (OCB) dengan kinerja organisasi. Hasil analisis membuktikan bahwa hanya budaya organisasi dan organization citizenship behavior (OCB) yang memberikan hubungan secara langsung dan signifikan dengan kinerja organisasi, sedangkan karakteristik individu tidak memberikan korelasi secara langsung dengan kinerja organisasi.
ANALISIS KEPUASAN PELANGGAN PENGGUNA LAYANAN ELECTRONIC CERTIFICATE OF ORIGIN PADA DIREKTORAT LALU LINTAS BARANG BADAN PENGUSAHAAN (BP) BATAM
Authors: Ferdiansya Ari , Hendrawan Bambang 
Published: May 2019

This research attempts to measuring the degree of customer satisfaction in of Electronic Certificate of Origin at Batam goods traffic office through the quality of service Electronic Certificate of Origin website. The sampling technique used is purposive sampling. Total of sample are 196 respondents. Data were analyzed by using quantitative descriptive statistics. Data were analyzed by using quantitative descriptive statistics. Importance Pefomance Analysis (IPA) diagram shows that services item dimensions were spread among three a quadrant, That is 6 in a quadrant “main priority”, that is 7 in a quadrant “keep up the pace the performance of existing at the present time”. 5 other items was at quadrant “low priority”. And 3 item was at “Emphasis overblown” position.
PENGARUH PRICE DISCOUNT FRAMING TERHADAP PURCHASE INTENTION PADA RAMAYANA DEPARTMENT STORE, JODOH, BATAM
Authors: Shakti Diska Nabella , Zuliarni Sri 
Published: May 2019

Penelitian ini menguji tentang pengaruh price discount framing terhadap purchase intention di Ramayana Department Store, Jodoh, Batam. Responden penelitian ini adalah pengunjung Ramayana Department Store dengan kiteria pernah melakukan kunjungan minimal 2 kali, yaitu sebanyak 107 orang. Metode analisis data yang digunakan adalah analisis deskriptif dengan menggunakan regresi linear berganda, uji asumsi klasik, uji t dan uji F dengan taraf signifikansi sebesar 0,05 dan koefisien determinasi. Hasil dari penelitian ini adalah keempat variabel independen yaitu percentage discount, absolute saving, bonus pack dan special price secara parsial dan simultan berpengaruh positif signifikan terhadap purchase intention.
IMPACT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE
Authors: Gunawan Hendra , Tartila Rica 
Published: May 2019

Science and emerging technology in the manufacturing industry made the importance of implementing knowladge based industries, it has focused the importance of the using intellectual capital in this industry. This study aims to analyze the impact of intellectual capital on the financial performance. The empirical data were drawn from panel consisting of 51 companies manufacturing in Indonesia Stock Exchange (IDX) from 2010-2014. Various regression models were examined in order to test the hypothesis included in the proposed conceptual framework. The result showed value added intellectual capital (VAIC), value added human capital (VAHU), structural capital value added (STVA) have significant effect with four financial performance measures ROA, ROE, GR, EVA. Meanwhile, value added capital employed (VACA) have significant effect with two dependent variable ROA,ROE and no significant effect on GR, EVA. The results of the overall analysis regression only VACA which had no effect with GR and EVA.the lack of available data for the appropriate analysis be the main limitations of this study. The result of this study can explained the role and importance of intellectual capital to improve financial performance for companies and the result of this study study also can be used by shareholders and investors.
EVALUASI PROSES BELAJAR MAHASISWA DALAM AKUNTANSI BIAYA DENGAN STRATEGI PENINJAUAN KEMBALI “HOLLY-WOOD SQUARES”
Authors: Marwanto Marwanto , Patabang Lewi 
Published: May 2019

The research conducted by Marwanto and Patabang, Lewi was aimed to examine the judicial review strategy “Hollywood Square” application in the process of both the cost classification and cost accounting system in odd semester 2016/2017. Data obtained was from the participation of the semester III students of Accounting Department Samarinda State Polytechnic. The result showed that the students’ learning performance increased in every cycle. The pre-test results was 0% of minimum score 71 but pst-test result was 75.53%. The observation result about the lecturer skill in managing the learning with the Judicial Review Strategy “Hollywood Square” with range 1 -4 showed Good Score with the average cycle I and cycle II as much as 3.5. Moreover, the student interest, the activity as well as the teamwork in the learning process with range 1-4 was Good (3.58). The score was the average of all observed aspects in these two cycle.
Keywords: evaluation, comprehension, Hollywood Square
PENGARUH OPINI AUDIT GOING CONCERN TERHADAP MODEL PREDIKSI KEBANGKRUTAN DAN REPUTASI AUDITOR
Authors: Lizaldy Muhammad Fadhill , Yulinda Yulinda 
Published: May 2019

Audit report with modification of going concern indicates that in auditor’s opinion there is a risk that companies could not survive. This study is aimed to investigate the effect of bankruptcy prediction model and auditor reputation on going concern audit opinion. Moreover, this going concern modification is not expected by companies due to decrease public trust of image company. In addition, some of companies received unqualified opinion stop operating and not in accordance with the auditor's assessment. Thus, this study used object includes manufacturer listed on Indonesia Stock Exchange during 2013 -2015 with 134 observations obtained using purposive sampling method. Furthermore, this data are analyzed used logistic regression analysis. The conclusion of this study, the result has showed that the financial condition proxied by bankruptcy prediction model affect going concern auditor opinion positively. The auditors reputation which is proxied by audit firm size do not positively affect the opinion.Keywords: going concern opinion, bankruptcy prediction model, auditor reputation
PENGARUH PENERAPAN ENTERPRISE RESOURCE PLANNING TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI
Authors: Meijer P Ruby Ketsiama , Gunawan Hendra 
Published: May 2019

This study aims to examine the effect of enterprise resource planning implementation on the performance of manufacturing companies moderated by the size of companies listed on the IDX period 2013-2015. Company size is seen through sales and total assets. Samples were taken by using purposive sampling and meeting the sample criteria. The analysis technique used in this research is multiple regression analysis. The results show that the implementation of enterprise resource planning significantly affects the company's performance is reinforced by high sales level and also affect the company's performance significantly reinforced by a large asset. The high sales and total assets can improve the performance of companies implementing ERP. Both of these factors have a significant influence. The results of this study are expected to add to the research literature on the factors that strengthen the performance of manufacturing companies that implement ERP. Future research can change the size of the company viewed from the income or the number of employees.Keywords: Enterprise performance, enterprise resource planning, sales, total assets
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN ON ASSET PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Hasanah Afriyanti , Enggariyanto Didit 
Published: May 2019

Penelitian ini bertujuan untuk mengetahui pengaruh current ratio, total asset turnover, debt to equity ratio, debt ratio, net profit margin, pertumbuhan penjualan dan ukuran perusahaan terhadap return on asset pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2015. populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Sampel diambil menggunakan metode purposive sampling, sehingga di dapat 59 perusahaan sebagai sempel pada penelitian ini. Penelitian ini menggunakan metode analisis regresi panel data. Hasil penelitian ini menunjukkan bahwa current ratio tidak berpengaruh terhadap ROA. Total asset turnover, debt to equity ratio, debt ratio, net profit margin, pertumbuhan penjualan dan ukuran perusahaan berpengaruh terhadap ROA. Penelitian selanjutnya disarankan untuk menambah variabel independen dan variabel moderting untuk melihat faktor-faktor lain yang dapat mempengaruhi ROA.
Performance Comparison between DPSK and OQPSK modulation approaches in multi environments channels with Matlab Simulink models
Authors: Al- Azzawi Fatima faydhe , Abid Faeza Abas , Al-Azzawi Zainab faydhe 
Published: May 2019

Phase shift keying modulation approaches are widely used in the communication industry. Differential phase shift keying (DPSK) and Offset Quadrature phase shift keying (OQPSK) schemes are chosen to be investigated is multi environment channels, where both systems are designed using MATLAB Simulink and tested. Cross talk and unity of signals generated from DPSK and OQPSK are examined using Cross-correlation and auto-correlation, respectively. In this research a proposed system included improvement in bit error rate (BER) of both systems in the additive white Gaussian Noise (AWGN) channel, by using the convolutional and block codes, by increasing the ratio of energy in the specular component to the energy in the diffuse component (k) and the diversity order BER in the fading channels will be improved in both systems.
PENINGKATAN AKTIVITAS DAN HASIL BELAJAR IPS KELAS IV MELALUI PENERAPAN MODEL PEMBELAJARAN KOOPERATIF TIPE ROLE PLAYING BERBANTUAN BONEKA WAYANG
Authors: Wijayanti Raditya Esthi , Kristin Firosalia , Anugraheni Indri 
Published: May 2019

Tujuan penelitian ini adalah untuk mendeskripsikan langkah-langkah penerapan model pembelajaran kooperatif tipe Role Playing berbantuan media boneka wayang dalam meningkatkan aktivitas dan hasil belajar, mengetahui adanya peningkatan aktivitas belajar, dan peningkatan hasil belajar mata pelajaran IPS melalui penerapan model pembelajaran kooperatif tipe Role Playing berbantuan media boneka wayang. Jenis penelitian ini adalah penelitian tindakan kelas yang telah dilaksanakan dalam dua siklus. Pada setiap siklus melalui 4 tahapan yaitu perencanaan, tindakan, observasi dan refleksi. Penelitian ini dilaksanakan di SD Negeri Patemon 01 dengan subjek penelitian peserta didik kelas IV SD Negeri Patemon 01 dengan jumlah 26 peserta didik. Teknik pengumpulan data menggunakan adalah wawancara, observasi, dan tes. Teknik analisis data yang digunakan adalah analisis deskriptif kuantitatif, kualitatif dan komparatif pada siklus 1 dan siklus 2. Hasil penelitian menunjukkan bahwa dengan penerapan model pembelajaran kooperatif tipe Role Playing berbantuan media boneka wayang yaitu pengaturan tempat duduk menjadi bentuk huruf U, pembagian kelompok bermain peran, memberikan skenario cerita dan menyusun boneka wayang, dan kegiatan bermain peran dengan menggunakan boneka wayang serta mengevaluasi kegiatan bermain peran yang sudah dilakukan dapat meningkatkan aktivitas dan hasil belajar IPS pada pembelajaran tematik pserta didik kelas IV SD Negeri Patemon 01. Hal tersebut dapat dibuktikan dari perolehan hasil aktivitas belajar dan hasil belajar IPS yaitu pada aktivitas tindakan pra siklus dengan rata-rata 44,46 memiliki kategori cukup, siklus 1 dengan rata-rata 58,11 memiliki kategori cukup dan siklus 2 dengan rata-rata 80,30 memiliki kategori sangat baik. Mengalami peningkatan aktivitas belajar pada pra siklus ke siklus 1 sebesar 13,65 dan pada siklus 1 ke siklus 2 mengalami peningkatan sebesar 22,19. Adanya peningkatan aktivitas belajar berpengaruh pada hasil belajar terbukti dari perolehan hasil tindakan pra siklus mencapai rata-rata 59,34 menjadi 67,84 pada siklus 1 dan peningkatan pada siklus 2 menjadi 73,26. Terjadi peningkatan hasil belajar pada tindakan pra siklus ke siklus 1 sebesar 5,42%, dan mengalami peningkatan pada siklus 1 ke siklus 2 sebesar 8,50%.
TO OBSERVE THE CHANGES IN VENTILATORY FUNCTIONS DURING DIFFERENT PHASES OF THE MENSTRUAL CYCLE IN FEMALES OF 17 TO 21 YEARS OF AGE
Authors: Singh Dr. M. P. , Kumar Dr. Ashok , Jain Dr. Manila 
Published: May 2019

Background: This study was carried out to see the effects of height, weight, age sex, body surface area and different phases of menstrual cycle (in females) on Ventilatory Functions in young adults of both sexes of 17-22 years of age at Amaltas Institute of Medical Sciences, Dewas, (M.P.).
In female subjects most Lung Function values were higher in their luteal phase in comparison with follicular phase. Difference in FEV.5, PEFR, FEF25% and MVV were statistically significant.
Keywords: Ventilatory, Mestrual, Female
COMPARATIVE STUDY OF AST: ALT RATIO IN LIVER DISEASES IN A TERTIARY CARE HOSPITAL IN BAREILLY
Authors: Anand Dr. Ajaya Kumar , Singh Dr. Govind 
Published: May 2019

Background: Aspartate aminotransferase (AST) and Alanine aminotransferase (ALT), the enzymes predominantly found in the hepatocytes, exhibit specific elevations in serum levels in different liver diseases. The ratios of their serum levels (AST: ALT ratio or De Ritis ratio) also exhibit specific patterns providing important diagnostic clues. The objective of the study is to establish the diagnostic utility of the AST: ALT ratio in liver diseases.
Material and methods: The present study was conducted to measure the serum levels of these enzymes from the blood samples collected from a total of 60 patients with diagnosis of Alcoholic Hepatitis (AH, n= 18), Viral Hepatitis (VH, n= 18), Obstructive Jaundice (OJ, n= 06) and Chronic Hepatitis (CH, n= 18) to calculate their ratio as Mean ± SD, separately in each disease group. 24 normal healthy individuals were studied as control group. The data was analyzed using SPSS (Version 17.0) software and ‘p’ values were elicited using student-‘t’ test.
Results: An AST: ALT ratio of 2.005±0.833, 0.648±0.228, 0.865±0.147 and 1.314±0.305 was observed in AH, VH, OJ and CH respectively. Control group showed a mean AST: ALT ratio of 1.001±0.158. A significant difference (p<0.05) was observed when each case group was compared with control except OJ vs Control where the ‘p’ value was observed >0.05. A significant difference (p<0.05) was observed when comparison was done between any two of the disease groups.
Conclusion: AST: ALT ratio can be useful in differentiating the liver diseases.
Key words: AST:ALT ratio, De Ritis ratio, Alcoholic Hepatitis, Viral Hepatitis, Obstructive Jaundice and Chronic Hepatitis.
TO EVALUATE THE EFFICACY AND SAFETY OF PLATELET RICH PLASMA (PRP) IN THE TREATMENT OF ACNE SCARRING IN DIFFERENT SKIN PHOTOTYPES
Authors: Meena Manish Kumar , Meena Deepika , Kachhawa Dilip , Mehta R D 
Published: May 2019

Background: Post acne scarring is a consequence of abnormal resolution or wound healing following the damage that occurs in the sebaceous follicle during acne inflammation
Methods: Interventional split face comparative prospective study was conduct at Department of Dermatology, Venereology and Leprology, S N Medical College and Attached Hospitals, Jodhpur.
Results: After one month of 3rd treatment session, 84% patients stated that they were satisfied or very satisfied on the platelet-rich plasma side, while 7% patients stated this about the normal saline side (P = 0.18).The platelet-rich plasma side was found to have a better response than the control side and participants were more satisfied with the platelet-rich plasma side than the control side.
Conclusion: In conclusion, PRP alone provides better overall clinical improvement. We suggest that PRP should be considered as a monotherapy therapeutic option in the management of acne scars.
Keywords: PRP, Scar, Acne
Roteiro de atividades para o estudo de logaritmos por meio do objeto de aprendizagem LogCALC!
Authors: Alves Verusca Batista , Cidrão Georgyana Gomes , Albuquerque Suziê Maria de , Oliveira Francisco Wagner Soares , Pereira Ana Carolina Costa 
Published: May 2019

A associação de recursos digitais as aulas de matemática já é um tema bastante discutido no Brasil. Dentre as possibilidades desses recursos, está o ambiente virtual de aprendizagem, que agrega diversos objetos de aprendizagem que podem auxiliar nos processos de ensino e de aprendizagem. Nesse trabalho, objetiva-se apresentar, a partir do objeto de aprendizagem LogCALC! um roteiro de uma atividade para o estudo de Logaritmos. Para isso, utilizou-se a Engenharia Didática como metodologia, especificamente duas das quatro fases, a saber a análise a priori e a análise a posteriori. A partir da produção de uma sequência de ensino, propôs-se como utilizar o objeto de aprendizagem LogCALC! que está atrelado aos estudos Logaritmos. Como características do OA contribuem para esse entendimento de conteúdos de Logaritmos, destaca-se a interface entre o computador e os alunos, através da propostas de situações problemas desafiadores envolvendo temas reais como terremotos e chuva ácida. Espera-se ampliar as possibilidades de trabalho dos professores e de estudo dos alunos de diferentes escolas, pois compreende-se que o LogCALC! pode ser utilizado como suporte para aprendizagem dos usuários, favorecendo dentre outros na contextualização e significação desse conteúdo.
O uso da realidade aumentada aplicado em ensino
Authors: Teles Danilo Krebs , Zucolotto Marcele Pereira da Rosa , Ghisleni Taís Steffenello 
Published: May 2019

Aumentar a participação do aluno em sala de aula, para que este se torne mais produtivo e que as aulas rendam mais é um desafio para todo o professor. Neste contexto, nosso objetivo geral é exemplificar como o uso da Realidade Aumentada pode auxiliar no ensino, e, para isto foi será necessário: apresentar as vantagens do uso da Realidade Aumentada (RA); exemplificar como a RA é utilizada no ecossistema midiático atual; e comentar o que é necessário para desenvolver materiais didáticos com o uso de tecnologia tridimensional. A metodologia utilizada foi exploratória e descritiva, seguida de um experimento com uma turma de alunos mostrando o uso desta ferramenta como complemento para a explicação do conteúdo em sala de aula. Os resultados mostram que a realidade aumentada pode transformar o uso do celular em sala de aula, tornando-o uma ferramenta de aprendizagem e constatamos que o uso do celular e a RA podem ser um interessantes aliados na aprendizagem do aluno, basta que se entenda sobre custos e benefícios da sua utilização.
The Socio-cultural and Economic Conditions Contributed to Illegal Migration in Omo Nada District, Jimma Zone, Oromia National Regional State, South West Ethiopia
Authors: Fojo Gudina Abashula , Allais Carol 
Published: May 2019

Despite the fact that factors contributed to illegal migration (migrant smuggling and human trafficking) vary from context to context, there is scant of information for Omo Nada district, Jimma zone, Oromia National Regional State, South West Ethiopia. Thus, this study tried to explore the socio-cultural and economic factors that contributed to illegal migration of returnees to Omo Nada district. To this end, in-depth interviews, key informant interviews and focus group discussions were undertaken to collect qualitative data required for the study. The data was transcribed and analyzed thematically. Accordingly, the results of the findings showed that poverty, unemployment, lack of skills, influence of brokers/smugglers/traffickers, family pressure, religious and absence of legal means particularly for males are the major complex and reinforcing factors that gave rise to the illegal migration of the study participants. The returnees’ subjective experiences of these factors and the meaning they gave to migration such as “means to escape poverty, alternative way to success and a key to unlock poverty” also motivated them to migrate.
Ensaio sobre os Obstáculos Epistemológicos presentes em estratégias metodológicas no Ensino de Química, uma revisão da bibliografia
Authors: Guerra Marcelo Henrique Freitas Saraiva , Vasconcelos Ana Karine Portela , Sampaio Caroline de Goes , Sampaio Caroline de Goes , Saldanha Gabriela Clemente Brito , Saldanha Gabriela Clemente Brito 
Published: May 2019

Este artigo se caracteriza por uma revisão bibliográfica a respeito dos elementos para o entendimento dos obstáculos epistemológicos propostos por Gaston de Bachelard, que é originária da Física, mas analisadas a partir do Ensino de Química. Esta pesquisa busca apontar alguns aspectos relevantes a respeito do uso de estratégias metodológicas utilizadas por docentes de Química na tentativa facilitar o conteúdo, mas que quando não bem utilizadas podem criar impedimentos na aprendizagem do conhecimento científico. Sendo assim, a pesquisa estabelece referências registradas nas produções acadêmicas acerca destes obstáculos que costumeiramente são identificados no desenvolvimento da aquisição de conhecimentos de Química em sala de aula.