bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANALISIS KINERJA KEUANGAN PADA PT. HANJAYA MANDALA SAMPOERNA Tbk.
Authors: Nimiangge Rona Rosy , Sabijono Harijanto , Gamaliel Hendrik 
Published: October 2019

Development in technology that happen continuously have made the skills in financial analysis are more needed. Financial statement are the information source for financial position and company financial ferformance analysis.Evaluation of company financial performance in this research using activity ratio and profitability ratio. This research using PT. Hanjaya Mandala Sampoerna Tbk as objek, this decision are based as 1 of 4 big company in cigarettes industry in Indonesia. The summary problem in this research is,” How the financial performanceat PT. Hanjaya Mandala Sampoerna Tbk. Based on activity ratio and profitability ratio for year 2015 and 2016?” The activity ratios are calculated with account receivable Turn Over,Inventory Turn Over, Total Asset Turn over,Otherwise Profitability Ratio are calculated with Gross profit Margin, Operating Profit Margin, and Net Profit Margin. The results showed that the ratios of poor activity were seen from the decline in value in the period 2015-2016, while the profitability ratios increased in the period 2015- 2016 which indicates the company's ability to generate profits has increased.Keywords : Financial Performance Analysis, Activity, Profitability
PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH
Authors: Mokoginta Novtania , Lambey Linda , Pontoh Winston 
Published: October 2019

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable. The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara. The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.
EVALUASI PENERAPAN PSAK 30 TENTANG SEWA PEMBIAYAAN KONSUMEN PADA ASTRA CREDIT COMPANIES (ACC) DI MANADO
Authors: Gani Fajriah , Ilat Ventje , Tirayoh Victorina Z. 
Published: October 2019

The emergence of leasing agency is an attractive for enterpreneurs Because today they tend to use cash rupiah fund for operational, activites of the company. Through leasing they could obtain funds to finance the purchase of capital goods with a repayment period of between three to five years or more. The object of this research is Astra Credit Companise which is the largest auto finance company in Indonesia. The purpose of this research is to analyze the accounting treatment of leasing and reporting on Astra Credit Companaise in Manado. The method used is descriptive method, to identify the data that is used in connection with the assets that will be in the leasing of vehicles, identify the system of recording and reporting of leasing transactions, evaluating the advantages / disadvantages in accounting for leasing transactions and reporting of leasing transactions, as well as draw conclusions. The results of the research can be in the know that leasing has several types and classifications as well as the criteria for determining the accounting system. The accounting treatment and reporting of leasing transactions on Astra Credit Companaise using leasse capital system where the lease can be transferred ownership at the end of the lease term. Based Recording aspect, reporting and disclosure, the accounting treatment of leasing at Astra Credit Companaise in accordance with SFAS applicabl.Keywords : Application of consumer finance lease, PSAK No.30
ANALISIS KONTRIBUSI DAN PELAPORAN PAJAK HOTEL DAN PAJAK AIR TANAH TERHADAP PENDAPATAN ASLI DAERAH KOTA MANADO
Authors: Ruung Novianti Valentin , Ilat Ventje , Wokas Heince R. N. 
Published: October 2019

The Indonesian government imposed a policy of regional autonomy with the aim to facilitate local governments regulate local affairs indenpently. Manado city is one of the areas that implement decentralization policy and requires a lot of funds to finance regional development. The biggest potential possessed Manado city in the financingof regional expenditures derived from local taxes and are expected to ptovide the largest contribution in PAD. This study aims to determain the amount of contribions hotel tax and groundwater tax and to analyze hotel tax and groundwater tax the city of Manado. Methods of data analysis in this research is descriptive analysis. Based on the analysis the average contrition colletion hotel and groundwater tax city parking tax is lack and for hotel tax and groundwater tax reporting mechanism are alredy well underway.Keywords : contribution, reporting, hotel tax, groundwater tax
ANALISIS PERENCANAAN DAN PENGANGGARAN UNTUK ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA BADAN KEUANGAN KABUPATEN KEPULAUAN SANGIHE TAHUN ANGGARAN 2015
Authors: Barbakem Dealice Ivana , Tinangon Jantje J. , Sabijono Harijanto 
Published: October 2019

Planning and budgeting is a part which cannot be seperated from the proccess of government financial management. Need for integrity against a schedule of planning and budgeting Anggaran Pendapatan dan Belanja Daerah (APBD), linkages planning document that one against the other, as well as effective and efficient local government solutions to constrains in the planning and budgeting of the previous fiscal year APBD to be implemented in the next fiscal year. Badan Keuangan Kabupaten Kepulauan Sangihe is a functional government part that has the task of carrying out the affairs of local governance best on the principle of autonomy and helper task in the areas of income, asset and financial management areas, so that the operations of the system of government financial arrangements in particular regions can be run well. The purpose of this research was to determine whether the proccess of planning and budgeting for Anggaran Pendapatan dan Belanja Daerah (APBD) on Badan Keuangan Kabupaten Sangihe fiscal year 2015 is in compliance with Permendagri Nomor 13 Tahun 2006.This research uses descriptive research method. The research results showed of 14 steps, 1 of which shows the time and discrepancy functions according to Permendagri Nomor 13 Tahun 2006. Keywords : Planning, Budgeting, Regional Expenditure
ANALISIS PENERAPAN OPERATING LEASE BERDASARKAN PSAK. NO 30 PADA PT. YOSEPHA MANOKWARI
Authors: Jones Tifani , Pangemanan Sifrid S. , Tangkuman Steven J. 
Published: October 2019

PT. Yosepha is a company engaged in the services of contractors and suppliers who also have additional business to support the company and increase profits are rental of fixed assets. Type of lease applied by PT. Yosepha is an operating lease. Operating lease is an ordinary lease, whereby at the end of the lease term there is no option rights for the lessee or heavy equipment leased to remain owned by PT.Yosepha. In the lease activities conducted by PT.Yosepha must comply with the applicable accounting standards set out in statement of financial accounting standards number 30, because it is very impact on the financial statements generated by PT.Yosepha. The purpose of this study is to determine whether the application of lease accounting on PT.Yosepha has been in accordance with the statement of financial accounting standards number 30 and how the effect on the financial statements. The method used in this research is descriptive study. The result of the research is where PT.Yosepha has not totally applied lease accounting in this case that is operating lease in accordance with statement of financial accounting standards number 30 because there is a mistake in the disclosure and reporting so that the resulting financial statements are not clear so that it is not in accordance with applicable standardsKeywords: Operating Lease, Statement of Financial Accounting Standards Number 30, Financial Statement
ANALISIS PENDETEKSIAN FINANCIAL STATEMENT FRAUD DENGAN PENDEKATAN MODEL BENEISH PADA PERUSAHAAN BUMN
Authors: . Hantono 
Published: October 2019

This study aims to detect the possibility of fraud on BUMN companies listing on the Indonesia Stock Exchange 2012-2016 by using eight of Beneish's Model.The object of this study is all BUMN companies listing on the Indonesia Stock Exchange which publishes audited financial statements for fiscal year 2012 - 2016, which amounted to 20 (twenty) companies. The sampling technique is by using purposive sampling method where the sample is determined based on certain criteria determined by the researcher and has limitations in terms of generalization. The sample of research is 50 (fifty companies) Data collection method using documentation method Data analysis technique used is descriptive quantitative analysis using Beneish Ratio Index Variable in this research is Days' Sales In Receivables Index (DSRI), Gross Margin Index ( GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accruals To Total Assets Index (TATA)) Based on the eight models of Beneish's Model, the Days' Sales In Receivables Index (DSRI), Gross Margin Index GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accruals To Total Assets Index (TATA) have no effect on fraud.Keywords: financial statement, fraud, Beneish’s Model
PENGGUNAAN INFORMASI FINANSIAL DALAM MENGUKUR KINERJA ORGANISASI SEKTOR PUBLIK (STUDI PADA PUSKESMAS BAHU)
Authors: Tambariki Brayel Topan , Karamoy Herman , Tangkuman Steven J. 
Published: October 2019

To succeed national development there are many aspects that must be considered. One of the most influential elements in national development is the budgetary. Budgetary issue is an important aspect, because it is one of the most vulnerable to fraud. Therefore, supervision of budget management should be held. In budgetary management, budget must fulfill three aspect of value for money, which are effectiveness, efficiency and economics. The State of Indonesia has many public sector organizations in various sectors. One of them is the organization in the health sector. Public sector organizations in the health sector are also important public sector organizations in national development, because they involve the interests of people's lives. In addition health is also one of the indicators in national development. Therefore, budget management in public sector organizations such as Puskesmas should be monitored for its performance, whether it is efficient, effective and economical. The purpose of this study is to determine the performance of Puskesmas Bahu based on the use of financial. This study used descriptive qualitative method. The results showed that financial information by measuring the level of economic, the level of efficiency and the level of effectiveness performance at the Puskesmas Bahu period 2014-2016 already fulfill the the aspect of value for money, which economical, efficient and effective.Keywords : Performance Measurement, Value For Money, Economic, Efficiency, Effectiveness
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMBERIAN KREDIT USAHA KECIL MENENGAH PADA PT. BANK TABUNGAN NEGARA CABANG TERNATE
Authors: Primagama Mulyati , Nangoi Grace B. , Runtu Treesje 
Published: October 2019

In granting loans bank has a risk of bad credit. Internal control is the methods used to coordinate a company to achieve the corporate goals which include organizational structure division of authority, established procedures, and healthy practices. this is done to minimize the risk of bad credit. Banks must be able to detect bad loans first so as not to cause bank losses. The direction of this research is to find out the application of internal control based on credit at PT. Bank Tabungan Negara Ternate. The research method used in this research is a qualitative method. The results of research related to the internal receivable control system has been carried out well in accordance with the elements of internal control of COSO including the control environment, risk assessment, control activities, information and communication, monitoring.Keywords: Internal Control, Granting Credit
ANALISIS PENENTUAN BIAYA PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING UNTUK MENENTUKAN HARGA JUAL PADA PT. BLUE OCEAN GRACE INTERNATIONAL
Authors: Budiman Jonathan Julio , Ilat Ventje , Mawikere Lidia M. 
Published: October 2019

Company that focusing on creating profits, will definitely makes every effort to maintain the survival of its company. One of the ways to make more profit is to increase the selling price of its product. In carrying out the production process in order to produce a product that has a sale value,manufactures company will issue a variety of costs. These costs are classified into production emelents such as raw material cost,direct labor cost, and overhead factory cost. The purpose of this study is to apply the full costing method in order to set the selling price at the production cost. The analytical method that used in this study is qualitative with descriptive approach. The result of the study shows that the company in the way of setting the selling price indeed already calculating its production cost, but in calculating the factory overhead cost the company doesn’t include the machine and equipment depreciation costs, component material cost, and insurance cost.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BPHTB TERHADAP PENERIMAAN PAJAK DAERAH KOTA MANADO
Authors: Pangemanan Hendrik Ricart , Elim Inggriani , Walandouw Stanley Kho 
Published: October 2019

Local Taxes are one source of financing local development a very reliable to support the implementation of regional autonomy. One type of regional tax levied by the City Government is Customs on Acquisition of Land and Building (BPHTB). BPHTB tax is a tax on acquisition of land and / or buildings. This study aims to determine the effectiveness and contribution of BPHTB tax to the revenue of Manado City Local Tax. The research was conducted at the Department of Revenue the city of Manado. Method of analysis used is descriptive quantitative method, namely analyzing the data of the target and realization receipts of BPHTB Tax in 2011 and 2012 by using the ratio of effectiveness and contribution ratio. The results showed that the rate of effectiveness BPHTB Tax in 2011 has not reached the target, because only reached 70.99% and in 2012 already reached the target with the percentage 116.95% which is included in the criteria is very effective. Within a period of 2 years since transitioned into Local Taxes in 2011, contributing of BPHTB tax showed a fairly good criterion contribution for Local Tax revenues in 2011 and 2012. In 2011 the percentage its contribution amounting 30.25% and in 2012 increased to 30.72%.
MENGAPA PERUSAHAAN MEMBAYAR DIVIDEN?
Authors: Budiarso Novi S 
Published: October 2019

Dividend decisions, as determined by a firm’s dividend policy, are a type of financing decisions that affects the amount of earnings that a firm distributes to shareholders versus the amount of retains and reinvests. This paper examine the determinats of dividend payout of firms listed on Indonesian stock exchanges. Different variables related to the firms operations; profitability, firm size, leverage and liquidity was analyzed on the dividend payouts of the firm. Using of 230 sample firms over the period 2010 to 2011, this study try to explore the dividend policy. Regression logistic binary was applied to analysis the research questions.Results Show that profitability, and firm size have significant relationship with the dividend payout of the company, while leverage and liquidity have insignificant relationship with dividend payout. This indicate that in Indonesian stock exchange firm pay dividend based on their profit, the larger the firm the willing the firm to pay dividend.
AWARENESS AND USE OF ANTIBIOTICS AMONG JORDANIAN MOTHERS FOR TREATING UPPER-RESPIRATORY-TRACT INFECTIONS
Authors: Alhelo Amjad , Samara Bashar 
Published: October 2019

Aim: We sought to evaluate the awareness and use of antibiotics among Jordanian mothers for treating upper-respiratory-tract infections.
Methods: A cross-sectional design was used for this research, involving a questionnaire sent to 300 Jordanian mothers by the Internet who was selected from a Face book group. Two hundred seventy responded; their ages were between 23 and 47 years old. The questionnaire measured respondents’ awareness and use of antibiotics in treating upper-respiratory-tract infections in their children.
Results: A large number of participant mothers did ask physicians to prescribe antibiotics for their children. Most mothers also used antibiotics even without prescription and without differentiating between viral and bacterial infections, despite antibiotics only being useful in the latter. A significant number of mothers thought that antibiotics improved their children’s symptoms.
Conclusion: Jordanian mothers cannot differentiate between bacterial and viral infections and did not use antibiotics properly. National campaigns are needed to support a positive public attitude toward the usage of antibiotics.
Keywords: knowledge, antibiotics, mother, children
PREVALENCE OF APPENDICULAR CARCINOID TUMOUR IN NORTH WEST RAJASTHAN: A TWO YEARS RETROSPECTIVE STUDY AT OUR INSTITUTE
Authors: Binnani Nidhi , Varshney Mradul , Kumar Vanita , Fatima Qadir 
Published: October 2019

Background: Carcinoid tumours are rare incidental finding in appendicectomy specimens. Appendiceal carcinoid tumours are found in 0·3–0·9 per cent of patients undergoing appendicectomy.
Methods: The medical records of all the patients who underwent consecutive appendectomies and the specimen sent to pathology department for biopsy in Sardar Patel Medical College, Bikaner, were retrospectively analysed. Detailed medical history was noted age, gender, indication for surgery, surgical procedure, tumour localization in the appendix, diameter of the lesion after fixation with formaldehyde, and overall incidence of tumour reviewed in detail
Results: Out of the total 1382 patients, 2 (0.15%) were found to have histological evidence of carcinoid tumour of the appendix. Both were male patients with a mean age of 26.5 years (range: 13-40 years). Acute appendicitis was the clinical presentation for both patients. Open appendectomy was performed in one and laparoscopic in other one. Histologically, all tumours were located at the tip of the appendix with a mean diameter of 0.7cm (range: 0.6-0.8 cm).
Conclusion: Carcinoid tumours of the appendix are extremely rare and invariably remain asymptomatic and are mostly discovered incidentally for appendicectomy done for other reasons, mostly acute abdomen. Carcinoid Tumour was diagnosed on histological examination of the removed appendix. The site and the size of the tumours rather than the depth are used for the assessment of the CT.
Keywords: Carcinoid Tumour, Acute Appendicitis, Neuroendocrine Tumours
CLINICAL ASSESSMENT OF PANCYTOPENIA IN PERIPHERAL BLOOD SMEARS IDENTIFIED IN PATIENTS FROM BIHAR REGION
Authors: Kumar Dr. Vivek , Prasad Dr. Jaideo 
Published: October 2019

The severity of pancytopenia and the underlying pathology determine the management and prognosis. [3] Thus, identification of exact cause will help in implementing appropriate therapy. The major diagnostic problems occur when there are no specific features in the peripheral smear to point the cause. In India the causes of pancytopenia are not well defined, so the present study has been undertaken to evaluate the various causes and to correlate the peripheral blood smear findings.
The present study was planned in Department of Pathology, Anugrah Narayan Magadh Medical College, Gaya, Bihar from july 2017 to Dec 2017. Total 50 cases of the clinical suspicion of a hematological disorder and demonstrating pancytopenia in the peripheral blood smears were enrolled in the present study.
All participants underwent a detailed history, clinical examination and investigations which included complete blood picture with red cell indices and peripheral smear, liver function test, renal function test, ultrasound abdomen and bone marrow examination in all cases. Cause of pancytopenia was ascertained and data was analysed on SPSS on the basis of etiology, clinical and haematological findings.
The data generated from the present study concludes that systematic and thorough workup is required in patients presenting with pancytopenia, so that elimination of the cause is needed to treat the condition. Among them, megaloblastic anaemia and infections are early treatable and reversible.
Keywords: Pancytopenia, Bone Marrow Aspiration, Megaloblastic Anemia, Hypo plastic Marrow, etc
STUDY OF SERUM LIPID PROFILE IN REPRODUCTIVE AND POST MENOPAUSAL WOMEN.
Authors: Shrivastav Dr. Chanchal , Berad Dr. Akshay , Parekh Dr. Paras Arvindbhai 
Published: October 2019

According to WHO estimates, 16.7 million people around the globe die of cardiovascular disease each year. Economic transition, urbanization, industrialization and globalization bring about life style changes that promote heart disease. High blood pressure, high cholesterol and obesity are likely to become more prevalent in developing countries. Increased energy intake and sedentary lifestyle are also responsible for heart disease. The presence of one or more cardiovascular risk factors like high levels of TC, LDL, TG, glucose, insulin, BMI and a decreased HDL have been found to increase the progression of prehypertension to hypertension. Prehypertension increases the risk of MI and CAD. The present study was undertaken to know serum lipid profile changes in reproductive and postmenopausal women. Total 60 Subjects of age group 20-45years (reproductive), 46-60years (postmenopausal) female volunteered for our study. During the study period, BMI, Lipid profile, parameters were recorded in all the subjects. In BMI, TC, LDL, VLDL, TG, is gradually increased, HDL is gradually decreased from reproductive age women to post menopausal women. Dyslipidemia occurs due to multifactorial reasons like physical activity, life style, diet, smoking, alcohol consumption, ethnicity and genetic makeup. Post-menopausal women are at increased risk of developing cardiovascular disease due to change in the lipid pattern and loss of cardioprotective effect of estrogen. Predicting the factors affecting the lipid profile in post-menopausal women, adopting strategies to control these mechanisms by modifying the relative risk factors during menopausal transition may improve the cardiovascular risk profile in these women.
Keyword: Lipid profile, Menopause, Reproductive age group.