bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANTESEDEN VARIABEL KUALITAS AUDIT KECURANGAN LAPORAN KEUANGAN
Authors: Ivandi Ivandi , Sitorus Tigor 
Published: August 2019

This study aims to proves the relationship between independence, competence, individual external auditor's responsibility as antecedent variable with financial fraud audit quality, where as the number of cases of financial scandals by manipulating financial data that occurs in large companies and involve public accountants to make public accountants must pay attention to audit quality.This research use causality research method with causal relationship between independent variable with dependent variable. The data used are primary data obtained using questionnaires distributed to Public Accounting Firm (KAP) in North Jakarta and Central Jakarta. The population in this study are all auditors who work in Public Accounting Firm (KAP) of North Jakarta and Central Jakarta with Sample Random Sampling technique which produces 46 respondents from 8 KAP in 2018. Data analysis using SPSS 21. Based on the results of research, for the first equation of independence and competence variables have a significant positive effect on individual external auditor's responsibility variable. For the second equation for independence variable have significant positive effect to financial fraud audit quality variable whereas for competence variable and individual responsibility of external auditor does not have significant effect to fraud audit quality variable.
Evaluación de carbono almacenado en una plantación de teca (Tectona grandis L. f.) en Tizimín, Yucatán, México
Authors: García-García Dora Alicia , Jiménez-Pérez Javier , Yerena-Yamallel José Israel , Aguirre-Calderón Óscar Alberto , Alanís-Rodríguez Eduardo 
Published: August 2019

El carbono se acumula en los ecosistemas forestales mediante la absorción de CO2 atmosférico y su asimilación en la biomasa. El objetivo del estudio fue evaluar el carbono almacenado en una plantación de Tectona grandis L. f. (teca) de seis años de edad en Tizimín, Yucatán. La toma de datos de campo se realizó en 2017. Para cuantificar el carbono y el bióxido de carbono se efectúo muestreo destructivo en 12 árboles representativos. El carbono almacenado fue de 40.08 ton/ha, y el CO2 almacenado fue de 147.1 ton/ha. Las plantaciones forestales contribuyen a mitigar el calentamiento global al absorber el CO2.
PENERAPAN PRINSIP 5C TERHADAP TINGKAT NON PERFORMING FINANCING (NPF)
Authors: Eprianti Nanik 
Published: August 2019

AbstrakPembiayaan merupakan salah satu produk yang banyak diminati msayarakat. Dalam meminimalisir kredit bermasalah, tahapan analisis kredit harus menerapkan prinsip 5 C secara maksimal.Metode penelitian yg digunakan ialah deskriptif pendekatan kualitatif. Sumber data didapat dari data primer yaitu diambil dari annual report dan data sekunder yaitu buku, jurnal dan data yang mendukung dari bank.Hasil analisis perbankan yang ingin menekan tingkat NPF harus memperhatikan prinsip 5C dan menganalisa kredit harus mengutamakan kualitas bukan kuantitas. Selain itu terdapat pilar yang mendukung analisa seperti tiga pilar kelayakan yang menjadi dasar utama dari analisa kelayakan pemberian kredit meliputi :1)Kredibilitas manajemen 2)Kemampuan membayar kembali pembiayaan .3)Agunan dan 5 (Lima) regulator dalam mengurangi risiko kredit diantaranya:1)Otoritas Pemberian Pinjaman, 2) Jenis Kredit dan Distribusi Berdasarkan Kategori yang sesuai kebutuhan dan kemampuan calon nasabah, 3) Proses Penilaian diterapkan sesuai ketentuan prinsip proses pembiayaan, 4) Harga Kredit, 5) Penentuan Maturitas/Jatuh Tempo dilakukan untuk meringankan calon nasabah mengembalikan pinjaman ke bank.Kata Kunci : Pembiayaan (Kredit), NPFAbstractFinancing is one product that is in great demand on public. In minimizing problem loans, the stages of credit analysis must apply the principle of 5 C to the maximum.The research method used is descriptive qualitative approach. Sources of data obtained from primary data is taken from the annual report and secondary data, namely books, journals and supporting data from the bank.The results of banking analysis that want to reduce the NPF level must pay attention to the 5C principle and analyze credit must prioritize quality not quantity. In addition, there are pillars that support analysis such as the three feasibility pillars which are the main basis of the feasibility analysis of lending including: 1) Management credibility 2) Ability to repay financing.3) Collateral and 5 (Five) regulators in reducing credit risk include: 1) Loan Provisioning Authority, 2) Types of Credit and Distribution Based on the category according to the needs and abilities of prospective customers, 3) The Assessment Process is applied in accordance with the principles of the financing process, 4) Credit Prices, 5) Determination of Maturity / Maturity to alleviate prospective borrowers to the bank.Kata Kunci : Pembiayaan (Kredit), NPF
Pengaruh Kinerja Lingkungan dan Kinerja Komite Audit terhadap Kinerja Ekonomi Perusahaan
Authors: Prasetyo Agung Wendy , Suwarno Suwarno , Suwandi Suwandi 
Published: August 2019

Penelitian ini bertujuan untuk mengujian pengaruh kinerja lingkungan dan kinerja komite audit terhadap kinerja ekonomi perusahaan. Jenis penelitian ini adalah penelitian kuantitatif. Sampel yang digunakan dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sebanyak 66 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling, dengan kriteria perusahaan manufaktur yang menerbitkan laporan tahunan di Bursa Efek Indonesia dan mengikuti penilaian PROPER pada tahun 2014-2016 secara berturut-turut. Analisis data dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel kinerja lingkungan dan kinerja komite audit berpengaruh signifikan pada kinerja ekonomi perusahaan.
Kata kunci: kinerja lingkungan, kinerja komite audit, kinerja ekonomi perusahaan, proper, manufaktur.
Strategi Berpikir Visual bagi Peserta Didik Gangguan Kecemasan Sosial untuk Mengembangkan Keterampilan Sosial
Authors: Sriyanto S , Febrianta Yudha , Yuwono Pratik Hari 
Published: August 2019

Tujuan penelitian ini adalah untuk mengembangkan keterampilan sosial peserta didik yang mengalami gangguan kecemasan sosial dengan menggunakan model pembelajaran strategi berpikir visual di sekolah dasar. Penelitian ini menggunakan pendekatan kuantitatif, dengan metode eksperimen yaitu serangkaian metode yang membandingkan kelompok eksperimen dengan kelompok kontrol. Pengumpulan data dilakukan melalui pretes, posttes, dan observasi terhadap di dua kelas yang berbeda. Teknik analisis data menggunakan SPSS dengan uji prasyarat Normalitas dan Homogenitas, untuk pengujian hipotesis menggunakan uji t. Berdasarkan analisis data dan pembahasan hasil penelitian yang telah dilakukan dapat diambil kesimpulan terdapat pengaruh Visual Thinking Strategies terhadap pengembangan Keterampilan Sosial bagi Peserta Didik Social Anxiety Disorder, berdasarkan hasil perhitungan SPSS diperoleh thitung = 2,659, jika dibandingkan dengan ttabel = 2,020, maka nilai thitung lebih besar dari ttabel atau 2,659 > 2,020. Dari hasil pengujian disimpulkan bahwa startegi berpikir visual (visual thinking startegies) dapat meningkatkan keterampilan social peserta didik yang mengalami gangguan kecemasan sosial.
Influence of snow mold on winter rye productivity in the Kirov region
Authors: Utkina E. I. , Kedrova L. I. , Parfyonova E. S. , Shamova M. G. 
Published: August 2019

In the conditions of the Kirov region, the major factor reducing the productivity of winter crops is infestation with snow mold (Microdochium nivale (Fr.) Samuels et. Hallet. - synonym Fusarium nivale (Fr.) Ces.), which annually grows by 80-100%. Therefore, the main direction of breeding is receiving winter rye varieties having maximum resistance to this disease. During the period of 2003-2017 there was carried out the assessment of zoned and perspective cultivars of domestic breeding of various ecological-and-geographical origin for snow mold infestation in natural provocative conditions. Weather conditions differed greatly in all periods of rye development. It has been established that plant resistance to M. nivale pathogen is influenced greatly by the condition of plants before wintering regulated by the sowing time. Well-developed plants of Falenskaya 4 variety formed the optimum density of an agro-phytocenosis, accumulated bigger amount of sugars (more than 7%), regenerated during spring re-growth by more than 90%, and produced stable high yield (more than 4.9 t/ha). In order to realize the biological potential of the variety, there was a need to shift the previously established sowing time to 5-10 days later period. The productivity was influenced greatly by April conditions, namely, by the period of total clearing of sowings from snow, which took only several days (3-6). Warm and dry weather favored an active re-growth of rye and prevented disease development. Cold and damp weather provoked fungus development, which affected quickly the plants weakened after rewintering. It was revealed that winter rye varieties of different ecological-and-geographical groups responded to this disease differently. The variability in productivity of each cultivar by years was high (CV = 25.8…65.4%). The greatest stability was characteristic for varieties bred in FARC North-East. The main methods of breeding for the resistance to snow mold are crossing and selection in the conditions of a provocative background. The efficiency of a selection method is confirmed with creation from Falenskaya 4 a highly winter-hardy variety Flora with active regeneration after snow mold infestation (100%) and stable productivity by years – 4.62 t/ha (addition yield to an initial cultivar was 0.27 t/ha). The distinctive feature of Flora variety is active formation of powerful green mass in spring that is important for the early use for green forage for cattle and poultry. Since 2012 the variety is included in the State Register of breeding achievements in Volga-Vyatka and North-West regions of the Russian Federation.
Fodder value of Sudan grass depending on the harvesting time
Authors: Alabushev A. V. , Kovtunova N. A. , Kovtunov V. V. , Ermolina G. M. 
Published: August 2019

Among scientists there has been no agreement on which vegetation phase is the most suitable for harvesting of green mass of Sudan grass to provide the largest yield of highly qualitative forage. It has largely depended on the characteristics of the region, varietal composition and, therefore, these studies have been of great value and relevance. The purpose of the study is to identify the optimal time for harvesting green mass of Sudan grass to ensure maximum fodder value. The studies were conducted in 2015-2018 in the conditions of the Rostov region. The Sudan grass variety ‘Aleksandrina’ was used as an object of the study. The analysis of plant height changes through the vegetative phases has shown that there was the largest increase in plant height per day during the period ‘the 30-th day – booting stage’ (7.18 cm) and ‘booting stage – heading stage’ (5.83 cm). Plant growth after flowering stopped and the increase of the yield of green mass was only due to lateral stems. The structural analysis has shown that the largest part of the green mass of Sudan grass was represented by the stem (58-61%). The proportion of leaves, considered to be the most nutritious parts of plants, decreased from 35% (‘the booting stage’) to 20% (‘milky ripening of grain’) as the plants were growing. The productivity of green mass of Sudan grass was largely determined by the first hay cutting (59-63% of the total). The green mass of the second hay cutting corresponded to the amount of digestible protein per one fodder unit (113.7-128.9 g) and produced maximum yield when harvesting in the ‘heading stage’. Though the green mass productivity increased in the period from ‘booting stage’ to ‘flowering’, the content of raw protein reduced from 10.45 to 7.96%. This resulted in a decrease of digestible protein percentage per one fodder unit. Thus, the data on yield and quality of green mass of Sudan grass ‘Aleksandrina’ have shown that the harvesting could be already started in the ‘booting stage’, however, the highest nutritional value has been identified in the early ‘heading stage’.
Application of geostatistical methods in the development of landscape-adaptive land use
Authors: Ivanov D. A. 
Published: August 2019

The article describes the ways of using statistical methods in agricultural geography. The use of analysis of variance in determining the influence of geocomplexes of various ranks on the yield of plants and other parameters of farms is shown. It was found that yield variability, soil acidity, the proportion of pastures and fallow lands are less than 30% determined by the characteristics of the natural environment of geosystems and the variability of plant nutrients, stony and marshy soil, and the share of haymaking by 30-50%. Other elements of the structural organization of enterprises are more than half determined by the peculiarities of the territories of different levels. The process of determining a set of crops should be based on knowledge of the variability of their yields within the types of agricultural landscapes, and, if possible, at lower taxonomic levels. The degree of development of agricultural landscapes and the average size of the contour of the land is determined even when analyzing the conditions of the macroenvironment. The use of track analysis allows to identify the factors of direct impact on the crops which are divided into "active" and "potential". It has been established that all types of agricultural landscapes of the Upper Volga region can be divided into two groups according to the number of active and potential factors: geocomplexes with a homogeneous lithogenic basis and landscapes on two-membered sediments. The latter are distinguished by a large number of active factors and a wide range of affected crops. The design of crop rotations should take into account an individual set of factors affecting the production process. The methodology for assessing the productivity of agricultural landscapes can be based on the use of its integral indicators. The systems of measures that increase the degree of realization of the potential productivity of agricultural landscapes for cereal grass stands have been determined. They are combined into three groups: 1. Adaptive placement of grass stands depending on the granulometric composition and the geological structure of the soil. 2. Adaptive placement of grass stands and drainage irrigation amelioration. 3. Adaptive placement of grass stands, water melioration and land management activities. Identified areas of distribution of these groups of activities in the Upper Volga region.
Effect of plant adaptogens on piglets and sows
Authors: Ivanovsky A. A. , Timofeev N. P. , Ermolina S. A. 
Published: August 2019

The effect of Phytoplus on weaned piglets was studied for the period of 50 days in 2018 and the influence of Algasol preparation on pregnant sows was investigated during 60 days in 2017. Phytoplus contains extracts from Rhaponticum carthamoides, Serratula coronate, and Filipendula ulmaria plants. It was administered daily, against the background of the control, into the diet of piglets aged from 40 to 90 days (n = 50 in the group): group No. 1 ‒ 0.3 g; group No. 2 ‒ 0.5 g; group No. 3 ‒ 1 gram per head per day. When Phytoplus was used, livability of piglets in all groups was 100%, the incidence in the experimental groups (2.3±0.3 heads) was 1.6-2.5 times lower than in the control group (5 heads). The live weight in the experimental groups (48,3±5,9 ‒ 51,4±7,5 кг) exceeded the result in the control group (41.8 kg) by 15-22%, and the intensity of the average daily weight gain by 24-33% (764,0±3,0 g ‒ 818,0±4,3 g against 616±2,2 g). Significant difference (P <0.05) was observed in piglets of the 3rd group, where AST increased, as compared with the beginning of the experiment, by 21.3% (from 15.9±0.6 to 19.3±0.5 units / l), and ALT by 12% (from 23.3±1.1 to 26.1 ± 2.1 units / l) and in the 2nd group where ALT increased by 46% (from 17.7±1.3 to 23.9±1.3 units /l). Algasol is a preparation from the extracts of brown algae and licorice roots. The experiment was carried out on nursing sows of large white breed pigs (2 groups of 48 animals each) when farrowing and before weaning piglets at 28 days of age. Sows of the experimental group were given Algasol daily at a dose of 50 ml per head. Algasol optimized their overall condition. The sows of the experimental group yielded 2% (572 pigs) more than in the control (561 pigs), the stillbirth decreased by 8% (23 vs. 25 animals). The death rate in the experiment was 2.1 times lower than in the control (17 vs. 8 goals), and livability was 98.5%. It has been established that Phytoplus and Algasol exert influence on the adaptive-compensatory reactions in the body of piglets and sows, that is proved by an increase in weight gain, livability of the young, and rise in the milk yield of the sows.
APLIKASI JOB FAIR BERBASIS WEB PADA DINAS SOSIAL TENAGA KERJA DAN TRANSMIGRASI KALIMANTAN SELATAN
Authors: Pratama Sefto 
Published: August 2019

Proses penginputan data di Dinas Sosial Tenaga Kerja dan Transmigrasi Kalimantan Selatan masih menggunakan sistem semi komputerisasi. Kebanyakkan dari penginputan data-datanya masih bersifat umum walaupun sudah menggunakan computer dan banyak juga yang masih dalam bentuk berkas fisik, namun belum memanfaatkan adanya komputer tersebut secara maksimal. Seperti data Perusahaan, data Pelamar dan data posisi lowongan kerja. Data-data tersebut belum terorganisir dan diolah dengan baik, sehingga akan menjadi masalah jika dikelola secara manual, karena selain tingkat kesalahan yang tinggi, juga membutuhkan waktu yang lama dalam penyusunan laporan. Untuk mengatasi permasalahan tersebut, maka diperlukan sebuah Aplikasi Job Fair pada Dinas Sosial Tenaga Kerja dan Transmigrasi Kalimantan Selatan. Aplikasi ini dibangun dengan menggunakan metode waterfall yang umum digunakan dalam pembuatan aplikasi. Ada beberapa tahap dalam pengembangan aplikasi ini, yaitu tahap analisis, desain, koding, pengujian dan implementasi. Aplikasi ini menggunakan desain sistem Data Flow Diagram. Sedangkan pada tahap koding, aplikasi ini dibangun menggunakan bahasa pemrograman PHP dengan database MySQL. Dengan adanya aplikasi ini diharapkan pengguna dapat lebih mudah dalam menginput data pelamar, data perusahaan dan data posisi lowongan kerja, sehingga lebih efektif dan efisien. Keywords : Aplikasi, Job Fair, Berbasis Web
APLIKASI KESEHATAN MENGGUNAKAN METODE EPIDEMIOLOGI SKRINING TES UNTUK KARYAWAN CV.ANNISA
Authors: Maulani Jauhari 
Published: August 2019

Keterangan berbadan sehat juga menjadi salah satu prasyarat sebagai karyawan pada perusahaan CV. Annisa, yang mana seorang karyawan harus dinyatakan berbadan sehat untuk membuktikan bahwa seorang karyawan tersebut sehat dan siap berkerja, tanpa ada halangan ke tidak sehatan yang berat. Pemeriksan kesehatan yang tidak bisa dilakukan langsung di tempat perusahaan CV. Annisa dan membutuhkan waktu lebih untuk pemeriksaan serta mendapatkan hasil kesehatannya. Pada pengujian dan pemeriksaan kesehatan dengan menggunakan metode epidemiologi skrining atau penapisan yang berupa pertanyaan seputar tentang penyebab penyakit atau riwayat kesehatan seseorang atau keluarganya, dari pertanyaan dan penarikan kesimpulan yang sifatnya masih manual, baik yang tertulis atau tanya jawab, maka dilakukan pembuatan aplikasi menggunakan sistem pakar, ke ahlian pakar kesehatan dalam penerapan metode epidemiologi skrining tes di adopsi ke dalam sistem komputerisasi agar komputer dapat melakukan pemeriksaan kesehatan seperti yang biasa dilakukan oleh para ahli (Dokter). Pembangunan aplikasi kesehatan menggunakan metode epidemiologi skrining tes untuk karyawan CV. Annisa dapat melakukan pemeriksaan kesehatan membuat skrining tes kesehatan secara cepat dan efisien sesuai dengan data yang ada, dengan menghasilkan langsung data kesehatan karyawannya.Kata Kunci: Aplikasi, Epidemiologi, Skrining, Kesehatan
UJI TINGKAT KEMATANGAN KOMPOS TERHADAP PRODUKSI TIGA VARIETAS BAWANG MERAH (Allium ascolanicumL) PADA TANAH GAMBUT
Authors: SUTRIANA SELVIA , BAHARUDDIN RAISA 
Published: August 2019

ABSTRACT
Low fertility was the problem of shallot development in peat.Compost with the right level of maturity can improve the characteristic of peat. Aim of this research was to determine the effect of maturity level of compostto production of three shallot varieties in peat. The experiment was conducted at Experimental Farm,Islamic University of Riau from April to August 2017. The research used a completely randomized design with 3 replications. Treatments were no compost, maturity level 1 week, 3 weeks, and 5 weeks and Kampar, Medan, and Brebes varieties. Compost of 3 week gave the best result on compost and peat soil analysis. However, Compost of1 weekprovides the highest increase on pH. Compostof 1 week significantly increase the number of bulbon Kampar variety ie 7.56 bulbs, while wet weight bulb and dry weight bulb per plot on Brebes varietyie 1062.83 g and 920.83 g.
UPACARA PITUNGDINO KEMATIAN DALAM PRAKTEK KEHIDUPAN PAGUYUBAN MAJAPAHID DAERAH KHUSUS IBUKOTA JAKARTA
Authors: Prianik Prianik 
Published: August 2019

Kematian adalah sesuatu yang pasti akan terjadi tetapi tidak dapat dipastikan kapan akan datangnya kematian itu pada seseorang. Bagi umat Hindu kematian merupakan proses perjalanan jiwatman menuju Paramatman. Agar perjalan jiwatman tidak terjadi hambatan perlu di bantu dengan adanya pelaksanaan upacara kematian, salah satu pelaksanaan upacara kematian umat Hindu di Jawa yaitu upacara Pitungdino kematian. Pelaksanaan upacara Pitungdino kematian yang dilakukan oleh anggota Paguyuban Majapahid dari daerah satu dengan daerah yang lainnya sangat
berbeda beda. Fungsi dari pada upacara pitungdino kematian ini adalah sebagai proses penuntut atau penunjuk jalan bagi jiwatman menuju paramatman. Upacara ini bertujuan untuk proses penyempurnaan tujuh lapisan yang ada dalam tubuh manusia yaitu otot, daging, darah, sumsum, kulit, tulang dan rambut. Manfaat upacara pitungdino kematian ini bagi keturunannya, jika di laksanakan yaitu bertujuan untuk pengabdian dan rasa bhakti kita yang sangat tulus ikhlas kepada para leluhur kita, mengangkat serta menyempurnakan kedudukan arwah para leluhur kita di alam Swah Loka, dan memperhatikan kepentingan orang tua dalam mewujudkan rasa bhakti. Hal tersebut di laksanakan atas kesadaran bahwa sebagai keturunanya ia telah berhutang kepada Orang tua/ leluhur (Pitra Rna). Manfaat yang didapat dari rangkaian upacara tersebut untuk anak, cucu dan keturunanya yaitu untuk kesejahteraan, dan perubahan alam sekitar secara skala dan niskala.
PENDIDIKAN ACARA AGAMA HINDU: Antara Tradisi dan Modernitas
Authors: Sukrawati Ni Made 
Published: August 2019

Acara adalah bagian dari tiga kerangka agama Hindu, yaitu dimensi ritualitas keagamaan. Perpaduan teks agama dengan tradisi lokal memberikan nuansa tradisionalitas dalam praktik ritual keagamaan Hindu. Sebaliknya, penetrasi modernitas juga membawa perubahan pola pikir dan tindakan keagamaan umat Hindu. Pendidikan sebagai proses transmisi dan transformasi nilai-nilai acara agama Hindu harus mampu mengadaptasi nilai tradisional dan modern. Dalam hal ini, pendekatan transformational thinking yang mencakup sistem perilaku, sistem berpikir, dan sistem kepercayaan dapat dijadikan solusi dalam merancang pendidikan acara agama Hindu. Melalui pendekatan sistemik ini, pendidikan acara agama Hindu diharapkan dapat mengembangkan moralitas, rasionalitas, dan religiusitas peserta didik secara utuh dan terpadu. Pendekatan ini dapat dilaksanakan melalui empat tahap pembelajaran konstruktivistik, yakni skemata, asimilasi, akomodasi, dan ekuilibrasi.