bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Independensi, Kompetensi, Dan Pengalaman Kerja Auditor Terhadap Kualitas Audit
Authors: Sunarta Caroline Sytha , Wiyoto Suhajar 
Published: October 2018

The objective of this research is to examine the effect of auditor’s independency, competency, and job experience towards audit quality.This research is conducted by using method survey to public accountants (external auditors) that working settled in Public Accountant Firm (KAP) in Jakarta and Tangerang, in 2012 and have one year minimum experience, as respondents with type research of causality. Using likert scale as an instrument (questionaire) for measure auditor’s perceptions about the independency, competency, and job experience that influence audit quality. From 150 questionaire distributed, returned was 109 questionaire, and 24 not complete, so that only 85 questionaire could be process. Data analysis conducted with multiple regression model. The hypotheses tested are revealed as that independency, competency, and job experience have influence to audit quality as well as partially and simultaneously. The result of the test showed empirical testimony that auditor’s independency, competency, and job experience as well as simultaneously significantly influence audit quality. Partially, independency, competency, and job experience also have significant influence to audit quality. Future research expected can extend survey area coverage and add more independent variables that can have influence to audit quality.
Keywords: independency, competency, job experience, audit quality.
Pengaruh Pemeriksaan Dan Penagihan Pajak Terhadap Penerimaan Pajak Pada KPP Pratama Kosambi
Authors: Meiliawati Anastasia 
Published: October 2018

The role of taxes in National Revenue and Expenses Budget (APBN) continues to increase on all state revenues from year to year. The purpose of this study was to analyze the influences of the Tax Examination and Tax Billing in partially and simultaneously of the Tax Revenue. Object in this research is the Tax Service Office (Kantor Pelayanan Pajak) Pratama Kosambi for the period 2008 – (Semester I) 2012. The sample was selected by Convenience Sampling Method. Data that use in this research is secondary data, such as Realization of Tax Examination, Target of Tax Examination, Realization of Tax Arrears Disbursement, Amount of Tax Arrears; Realization and Target of Tax Revenue for Income Tax (Pajak Penghasilan), Value Added Taxes (Pajak Pertambahan Nilai) / Sales Tax on Luxury Goods (Pajak Penjualan atas Barang Mewah) issued by the Tax Service Office Pratama Kosambi. The results of this research are: (1) Tax Examination has significant influence to Tax Revenue, (2) Tax Billing has significant influence to Tax Revenue, (3) Tax Examination and Tax Billing simultaneously have significant influence to Tax Revenue.
Keywords: Tax Billing, Tax Examination, Tax Revenue
Pengaruh Faktor Internal Dan Eksternal Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009 – 2011
Authors: Santosa Mega Purnama , Kurnia Ratnawati 
Published: October 2018

Company need public accountant for auditing financial statement. Auditor professionalism needed for auditing and criteria of professional auditor is timeliness for audit report. Timeliness can be affected audit delay. Object in this research is companys listed in Bursa Efek Indonesia (BEI) for the period 2009 – 2011. This research examined the effect of size company, age, profitability, size public accountant, auditor change, and auditor opinion. This method in this research study is causal. Data analysis techniques using multiple linear regression. These result indicate that size public accountant and auditor opinion significantly influence audit delay, but size company, age, profitability, and auditor change no significant on audit delay. Size company, age, profitability, size public accountant, auditor change, opinion auditor have significant influence to audit delay.
Keywords: size company, age, profitability, size public accountant, auditor change, audit opinion, audit delay.
Pengaruh Independensi, Integritas, Dan Kompetensi Terhadap Kinerja Auditor
Authors: Eviyany Agnes , Lapoliwa Narumi 
Published: October 2018

The information in financial statements is used by investors, creditors, and other parties in making investment decisions. Thus auditors’ performance in assuring the reliability of financial statements’ information is very important to investors. The purpose of this study is to analyze the effect of independence, integrity and competence towards auditor performance. The object of this study is auditor at big four and non- big four public accounting firms in Jakarta and Tangerang. Selection of the sample in this study is determined based on convenience sampling method. The sample used in this study are auditors who work more than one year at the same position at public accounting firm. The data used in this study are primer data, questionnaires distributed to respondents (auditor). Data analysis method used is multiple regression. The result of this study are: (1) independence has significant effect towards auditor performance, (2) integrity has significant effect towards auditor performance, (3) competence has significant effect towards auditor performance, (4) independence, integrity, and competence simultaneously have significant effect towards auditor performance.
Keywords: auditor, independence, integrity, competence, auditor performance
Effects of Saccharomyces cerevisiae NK-1 on stool frequency and volume in healthy individuals with infrequent bowel movements: a randomized, placebo, placebo controlled, double-blind study
Authors: Takeda Ryuji , Kanesugi Norio , Kanesugi Michiyo , Ebihara Syukuko , Imai Shigeru 
Published: September 2018

Background: Constipation and other symptoms of gastrointestinal discomfort, such as abdominal swelling, are common among healthy individuals and have a significant impact on quality of life. Despite the known contribution of gut microbiomes to this pathology, little is known regarding which groups of microorganisms play a key role. Yeasts have been used for fermenting foods since ancient times. Saccharomyces cerevisiae is a type of yeast used for industrial and pharmaceutical purposes in the genetic and medical fields because it is unicellular with a simple biological structure. Yeast also helps improve the intestinal environment. The present study aimed to investigate the effect of foods containing Saccharomyces cerevisiae on bowel movement and to validate the safety of its long-term usage. Stool frequency and consistency were also assessed.Methods: This was a randomized, double-blind, parallel-group study. The test food contained S. cerevisiae NK-1 powder (1 × 1010 cells), whereas the placebo did not contain it. The food was made into sticks and provided to healthy individuals with infrequent bowel movements (3–5 movements a week), three times a day for 12 weeks. Then we investigated the changes in stool frequency, volume, and other adverse events. Results: The number of days with bowel movement significantly increased in the test group compared with the placebo group after 8–12 weeks of consuming the test food (p < 0.05). Based on the blood test results, there were no adverse events associated with the consumption of the test food observed.Conclusions: Consumption of the test food regulated intestinal function by promoting defecation in healthy individuals prone to constipation. Thus, S. cerevisiae NK-1 helps facilitate smoother defecation.Keywords: Saccharomyces cerevisiae NK-1, bowel movement, stool frequency volume, gastrointestinal discomfort
Online Education at Voronezh State University
Authors: Chupandina E. E. , Semenikhina A. V. 
Published: October 2018

The article describes the state of online learning at Voronezh State University and presents general information about its main components, such as e- library resources, electronic system for education process management, and the university’s online courses. Since 2001 the University is a participant of the scientific and technological program “Creation of the open education system in the Russian Federation”. Within the framework of this program an informational and educational portal Voronezh. OpeNet.ru − “Voronezh virtual university” has been established, which is a part of the mega-portal of the Russian informational and educational environment of open education (www.OpeNet.ru). In 2007 the University has started the work for implementation of network education based on LMS Moodle. Online education is being realized on three levels: e-library resources, organization of educational process (“Electronic University”), and online courses (distant courses, university online courses, and open online courses). Distant courses include 59 courses on ecology and learning foreign languages worked out in the framework of Tempus project. At present Voronezh State University is developing its own open online courses (MOOC) using the experience of Tomsk State University and Moscow Institute of Physics and Technology. The implementation of online learning makes it possible to realize two main principles of modern education − “education for everybody” and “lifelong education”.
The University’s Innovative Activity and the Real Sector of the Economy
Authors: Popov V. N. , Kharin A. N. , Zhukalin D. A. 
Published: October 2018

The paper examines the areas and mechanisms of cooperation between business interests and Voronezh State University. It presents the successful practices of implementing joint projects in the field of creating high-tech industries and providing advanced training for engineering and technical workers. The general prospect of the cooperation is the development of the common educational, scientific and technological space of the Central Black Earth economic region. One of the effective tools for interaction between companies and universities is joint department. Voronezh State University has established joint departments “Molecular biotechnology”, “Power electronics”, “Communication Electronic Warfare Systems”. The other important area of university’s participation in the development of the regional industry is implementation of the federal target program “Research and development on priority directions of development of scientific- technological complex of Russia for 2014–2020 years”. In 2017 VSU was a participant of nine technological platforms. Another instrument to provide interaction between business and university is creation of small innovation enterprises. In 2017 there were 31 small enterprises at VSU. It is worth mentioning special projects related to working out of skill development and vocational training programs. VSU offers such programs at corporate learning centers (T-Systems, J&M Management Consulting, Atos IT Solutions and Services, PricewaterhousCoopers (PwC), DSR Corporation, OTSL Inc., NetCracker, DataArt, Microsoft, P&G and others). The effective scientific and educational environment based on the interaction between universities and enterprises will promote the development of interdisciplinary initiatives, joint researches, advanced educational programs, creation of joint research centers.
Studi Aliran Beban Interkoneksi Sistem Sulbangsel hingga Tahun 2020 Berdasarkan RUPTL PT. PLN (Persero) 2017-2026
Authors: Faraby Muhira Dzar Dzar , Penangsang Ontoseno 
Published: October 2018

AbstractThis research aims to predict the condition of the electrical system Sulbangsel Systems Interconnection based RUPTL PT. PLN (Persero) from 2017 to 2026. Methods used power flow by using the Newton-Raphson M.File on Matlab Simulink based IEEE 33 Bus. Extra Power, Line Transmission and Load based RUPTL and improvement of existing load conditions using linear regression of the latest data by 11.7% annually. Results obtained an increase in bus point that initially 45 buses to 60 buses. Predicted by the addition of generation, transmission and load point by RUPTL there are 4 spot bus has a voltage level below 0.9 pu and total losses obtained up to 63 + j288.81 MVA. Keywords :Robot, Arduino, Floor Cleaners, Line Follower AbstrakPenelitian ini bertujuan untuk memprediksikan kondisi sistem kelistrikan Interkoneksi Sistem Sulbangsel berdasarkan RUPTL PT. PLN (Persero) 2017-2026. Metode aliran daya yang digunakan Newton-Raphson dengan menggunkan M.File pada Simulink Matlab berdasarkan Standar IEEE 33 Bus. Penambahan Pembangkit, Saluran Transmisi dan Pembebanan berdasarkan RUPTL dan peningkatan kondisi beban yang telah ada menggunakan regresi linear dari data terakhir sebesar 11.7 % tiap tahunnya. Hasil yang didapatkan adanya peningkatan titik bus yang awalnya 45 bus menjadi 60 bus. Diprediksikan dengan adanya penambahan pembangkit, saluran transmisi dan titik beban berdasarkan RUPTL masih terdapat 4 titik bus memiliki level tegangan dibawah 0.9 pu dan total lossis yang didapatkan hingga 63 + j288.81 MVA. Kata kunci :RUPTL, Newton-Raphson, Losses
Verifikasi Golongan Darah Manusia Berbasis Citra Dijital Menggunakan Logika Fuzzy
Authors: Putra Arief Bramanto Wicaksono , Utomo Didi Susilo Budi , Rahmawan M Dicky 
Published: October 2018

Sistem biometrika merupakan teknologi pengenalan diri dengan menggunakan bagian tubuh manusia ataupun dari perilaku manusia, untuk meningkatkan efisiensi dan efektifitas dalam setia aspek kehidupan dengan mengurangi pemakaian kartu identitas dan kata sandi. Diperlukan sebuah sistem yang dapat membantu manusia untuk mengenali tipe golongan darah. pengenalan tipe golongan darah dapat dilakukan computer salah satunya dengan metode pengenalan pola dan pelatihan masing masing karakterristik golongan darah melalui citra.Percobaan pada penelitian ini membahas tentang verifikasi golongan darah manusia yang diawali dengan pengumpulan data, akusisi citra, preprocessing, ekstraksi ciri. dari sel darah manusia yang nantinya dapat membentuk suatu pola khusus dari kumpulan hasil ekstraksi ciri. Dengan menggunakan kombinasi metode euclidean distance dan correlation coefficient diperoleh pola hasil pelatihan yang menggunakan fuzzy linguistic value berada pada rentang low medium dan medium. Dengan menggunakan 20 data uji dimana setiap golongan darah terdiri dari 5 sampel, diperoleh keputusan hasil verifikasi kecocokan yang diuji dengan menggunakan metode unjuk kerja False Acceptance Rate (FAR) sebesar dan False Rejected Rate (FRR) sebesar 45% dengan tingkat Akurasi (Acc) sebesar 83%
Analisa Potensi Angin Dan Cahaya Matahari Sebagai Alternatif Sumber Tenaga Listrik Di Wilayah Laut Sawu
Authors: Setiawan Wira , Hermawan Rio , Suardi Suardi 
Published: October 2018

Perairan laut Sawu yang terdiri dari Pulau Kupang, Sumba, Rote, Sawu dan Timor memiliki potensi sumber daya energi terbarukan yang berasal dari angin dan intensitas cahaya. Energi tersebut dapat dimanfaatkan sebagai sumber pembangkit listrik yang ramah lingkungan untuk industri pelayaran, termasuk kapal feri yang merupakan moda transportasi utama untuk menjamin konektivitas wilayah laut Sawu. Untuk dapat memanfaatkan energi terbarukan di kapal, maka analisa potensi angin dan cahaya matahari perlu dilakukan termasuk skema distribusi daya pada kapal feri tersebut. Penelitian ini membahas pengolahan data kecepatan angin dan intensitas cahaya yang diperoleh dari BMKG setempat. Proses perhitungan daya dilakukan dengan metode distribusi probabilitas Rayleigh untuk mengetahui nilai optimal yang dihasilkan oleh turbin angin dan modul surya yang kemudian disesuaikan dengan kebutuhan daya untuk penerangan dan navigasi pada space kapal feri eksisting. Hasil penelitian menunjukkan bahwa satu unit turbin angin dapat menghasilkan 13.3 kWh sedangkan panel surya sebesar 2.62 kWh per unit. Sehingga dengan menggunakan 4 unit turbin angin dan 56 unitpanel surya sesuai dengan space yang tersedia di kapal feri eksisting, dapat menghasilkan daya sebesar 200.08 kWh yang dapat digunakan untuk suplai kebutuhan listrik untuk penerangan dan navigasi
Investigating the impacts of the SVCs and the SCs affecting to the transient stability in multi-machine power system
Authors: Luu Quang Huu Vinh 
Published: October 2018

A new algorithm simulating the impacts of the VAR supporting devices such as the static var compensators (SVCs) and the synchronous condensers (SCs) under condition of symmetrical disturbances in multi-machine power system is mentioned. Some typical numerical examples are presented in this article.
The comparisons of variation of the state parameters, such as the voltage, frequency, reactive power outputs and asynchronous torques…are simulated under condition of the action of the automatic voltage regulation systems of generators and of the VAR supporting devices.
The transient energy margins are calculated and compared to assess the transient stability in multi-machine power system. Basing on this algorithm, the PC program uses the elements of the eigen-image matrix to bring the specific advantages for the simulation of the transient features of state variables.
Imaging features of uterine and ovarian fibromatosis in Nevoid Basal Cell Carcinoma Syndrome
Authors: Cassar Scalia Ambra , Farulla Antonino , Fiocchi Federica , Alboni Carlo , Torricelli Pietro 
Published: September 2018

Gorlin-Goltz Syndrome also known as Nevoid Basal Cell Carcinoma Syndrome is an autosomal dominant multisystem disorder. It is characterized by basal cell carcinomas, odontogenic keratocysts, skeletal abnormalities and in a minority of female patients bilateral calcified ovarian fibromas. It is challenging to radiologically assess ovarian fibromas as they have similar imaging patterns to some malignant ovarian lesions. However, it is vitally important to differentiate between benign and malignant lesions to determine patients' suitability for fertility-sparing surgery. This report describes a case of a 25 year-old patient with Gorlin-Goltz Syndrome and bilateral ovarian fibromas.
Accelerated theta-burst repetitive transcranial magnetic stimulation for depression in South Africa: A series of nine cases
Authors: Bröcker Erine , Van den Heuvel Leigh , Seedat Soraya 
Published: October 2018

Introduction: This case series documents local experience using accelerated theta-burst repetitive transcranial magnetic stimulation (rTMS) as a supplementary treatment for depression in both major depressive disorder (MDD) and bipolar disorder (BD).Methods: Nine consenting patients (MDD = 7; BD [major depressive episode] = 2) received the accelerated theta-burst protocol consisting of three magnetic pulses delivered 20 ms apart and repeatedly delivered every 200 ms, resulting in a 5 Hz theta rhythm over the left dorsolateral prefrontal cortex (DLPFC). Treatment comprised 20 sessions delivered over 8 days. Accelerated theta burst rTMS treatment provides more stimuli over a shorter period of time, thus potentially increasing feasibility and cost-effectiveness. Improvement was monitored using the Centre for Epidemiological Studies Depression (CES-D) scale and the Clinical Global Impression (CGI) scale at baseline, day 5 and day 8 of rTMS treatment. All patients remained on their prescribed medication for the duration of rTMS treatment. We performed a Wilcoxon matched-pairs signed rank test to determine whether there was a difference in scores from baseline to post-treatment. The CES-D scores decreased significantly from baseline (Mdn 38.0; IQR 31.0; 51.0) to post-treatment (Mdn 17.0; IQR 11.0; 28.5; Z = -2.55, p = 0.011). The CGI severity scores also decreased significantly between baseline (Mdn 4.0; IQR 4.0; 5.0) and post-treatment (Mdn 3.0; IQR 3.0; 4.0; Z = -2.43, p = 0.015).Results: Five patients demonstrated at least a 50% symptom reduction on the CES-D scale. The most commonly reported adverse effect was mild headache, which lasted a few hours during and post-rTMS treatment.Conclusion: A limitation of these findings is that this was a small case series without a control arm; however, the findings suggest that the accelerated theta burst rTMS protocol for depression was well tolerated with most patients also experiencing symptomatic improvement by day 8.
Platelet-rich plasma stimulated proliferation, migration, and attachment of cultured periodontal ligament cells
Authors: Rattanasuwan Kanyawat , Rassameemasmaung Supanee , Kiattavorncharoen Sirichai , Sirikulsathean Anongporn , Thorsuwan Jarinee , Wongsankakorn Wilasinee 
Published: October 2018

ABSTRACT
Objective: The aim of this study is to evaluate the effects of platelet-rich plasma (PRP) on the proliferation, migration, and attachment of cultured periodontal ligament (PDL) cells. Materials and Methods: 3-(4,5-dimethylthiazole-2-yl)-2,5-diphenyltetrazolium bromide (MTT) assay was used to assess number of PDL cells cultured in medium with or without PRP. Cell migration toward medium with or without PRP was assessed using the Boyden chamber. Cell attachment was assessed by counting cells on PRP or non-PRP coated dentin specimens. Group differences were analyzed using two-way ANOVA at 0.05 significance level. Results: In the MTT and cell migration assay, the number of cells in 5% and 10% PRP-treated groups were significantly higher than that in the non-PRP-treated group (P < 0.05). In the attachment assay, the number of cells on the dentin specimens in 10% PRP-treated group was significantly higher than that in the non-PRP treated group (P < 0.05). Conclusion: PRP could stimulate proliferation, migration, and attachment of PDL cells.
Surface roughness implant-retained mandibular bar and ball joint overdentures and adherence of microorganisms
Authors: Rocío Valenzuela , Valenzuela Daniel 
Published: October 2018

ABSTRACT
Objective: The aim of this study is to assess the surface roughness of the implant-retained mandibular bar overdenture (BOD) and the implant-retained mandibular ball joint overdenture (BJOD) in jaw and its relation with the adhesion of molds and yeasts and mesophyll aerobe, in time 30 and 180 days in mouth. Materials and Methods: Five-systems titanium bar CARES® and synOcta® Straumann® Dental Implant System, Holding AG Inc., Basel, Switzerland (BOD), and five-systems joint ball Klockner® Implant System; Soadco Inc., Escaldes-Engordany; Andorra (BJOD), were used in two parallel groups of five participants, in an essay to simple blind person. To 30 and 180 days, the overdentures were withdrawn and evaluated the Ra: ųm. SJ-301® Mitutoyo Corporation Inc., Kanagawa, Japan, and the adhesion of microorganisms (colony-forming unit/ml). Results: The results were as follows: the Ra: Um (30th and 180th): BOD, 0.965–1.351; BJOD, 1.325–2.384. Adhesion: Molds and yeasts, BOD, 2.6 × 102 and 4.6 × 103; BJOD, 3.0 × 102 and 5.3 × 104. Adhesion: Mesophyll aerobe, BOD, 3.8 × 106 and 5.8 × 106; BJOD, 4.3 × 106 and 7.1 × 107. Conclusions: At 30 days (P = 0.489), there were no differences in BOD and BJOD for adhesion of molds and yeasts and mesophyll aerobe between both overdentures. At 180 days (P = 0.723), there were differences in the adhesion of mold and yeast and mesophyll aerobe, being greater in BJOD.