bluuebunny/crossref_metadata_2025_split huggingface dataset:
Effect of Use of Management Accounting Systems on Competitive Advantages: Business Unit Performance as a Mediator (Study of MSMEs in Palembang City)
Authors: Panjaitan Delfi , Lesmana Desy , Maimunah Mutiara 
Published: January 2019

Micro, Small, and Medium Enterprises (MSMEs) are business units managed by community groups and families. SMEs has a strategic role in Indonesia economic development because in addition to contributing to national economic growth it can also absorb large numbers of workers. However, micro, small and medium businesses have a low competitive advantage in the current era of globalization and technology. For this reason, MSMEs need resources that can be managed to win the business competition in Indonesia. One of the most important resources managed in winning the business competition is information resources. This study aims to prove the influence of the use of management accounting systems on competitive advantage, with business performance as a mediator. The data of this study were collected through a survey by distributing questionnaires. The sample in this study was MSMEs scale company in the city of Palembang using the purposive sampling method. Data analysis technique uses path analysis test. Based on data and research results it can be concluded that Business Unit Performance mediates the relationship between Management Accounting Systems and Competitive Advantages.
Keywords: Management Accounting System, Competitive Advantage, and Business Unit Performance
Determinant Analysis of Residual Net Income in The Sharia Cooperative: Company Size as Mediator
Authors: Nurani Bulan Karima , Mukhibad Hasan 
Published: January 2019

This study aims to identify the effect of own capital and financing to net income (SHU), and how its effect when mediated by total assets. The population in this research are all Sharia Cooperative which operates in Semarang regency, there are 25 cooperatives. Sampling technique using is purposive sampling technique, which finally obtained 13 cooperatives with a period of observation 5 years. The method of analysis used to answer the hypothesis in this research is Path Analysis and Sobel Test. The results of this study indicate that partially own capital and financing have a significant positive effect on total asset, own capital has a significant positive effect on net income, financing has no significant effect on net income, total asset has an insignificant positive effect on net income, total asset did not succeed in mediating the effect of own capital on net income, and total asset succeed in mediating the effect of financing on net income.
Keywords: Financing; Net Income; Own Capital; Total Assets.
Effect of Rupiah Exchange Rate, GDP Growth, and Dow Jones Index on Composite Stock Price Index in Indonesia Stock Exchange
Authors: Handayani Wiwik , Oktavia Safitri 
Published: January 2019

A capital market is a meeting place for stock sellers and buyers with the aim of getting maximum profits. To get these benefits, investors need information about the stock price index. Factors that influence the Stock Price Index are important information for investors. The composite stock price index (CSPI) is one of the main indicators that reflects the performance of the capital market whether it is experiencing an increase or is experiencing a decline. These factors include the rupiah exchange rate, GDP growth, and the Dow Jones index. This study aims to prove and analyze the effect of the rupiah exchange rate, GDP growth, and the Dow Jones index Average (DJIA) on the composite stock price index on the Indonesia stock exchange for the period 2012-2015. The population and sample of this study are forty-eight CSPI data from the Indonesia Stock Exchange. Data is collected by means of documentation and then analyzed. The data analysis technique used in this study is multiple linear regression analysis techniques. Based on the results of the analysis it is known that the rupiah exchange rate has no effect on the Composite Stock Price Index (CSPI). While GDP growth and the Dow Jones index Average (DJIA) have affected the Composite Stock Price Index (CSPI). For further research, it is considered necessary to review other factors that can influence the movement of the stock price index, for example, the company's fundamental factors such as profit, loss, financial ratios, and others.
Keywords: Exchange Rate, GDP Growth, The Dow Jones (DJIA), Composite Stock Price Index (CSPI).
The Effect of Disclosure of Sustainability Report on Financial Distress with Company Performance as Intervening Variables
Authors: Oktarina Dian 
Published: January 2019

This study examines the effect of sustainability report disclosure on financial distress with corporate performance as an intervening variable. Corporate performance measured by Return on Assets (ROA). Sustainability report disclosure that used in this research were economic, environment, labor practices and decent work, human right, product responsibility, society. The population of this study is non-finance and banking companies listed at IDX. The sample of this research were 29 non-finance and banking companies listed in IDX during 2012-2016. This research used multiple linear regression and logistic regression method for testing the hypothesis. The results of this research showed that on the first model, sustainability report disclosure doesn't affect the corporate performance. The second model showed that public responsibility aspect of sustainability report disclosure, negative effects on financial distress. The last model showed that corporate performance doesn't affect the financial distress. Therefore, corporate performance can’t be used as an intervening variable. The implications of this study theoretically can provide evidence of the theory being tested related to the effect of sustainability report disclosure on financial distress with company performance as an intervening variable. Practically, this research is expected to be able to give an overview of the importance of sustainability reports disclosure to be made and published periodically by the company because this is considered to improve the performance of the company which will minimize or prevent companies from financial distress.
Keywords: corporate performance, financial distress, product responsibility, sustainability report.
Peranan Marketing Mix Terhadap Keputusan Konsumen Memilih Keluncum Barbershop Sepinggan Balikpapan
Authors: Harianto Rudy Pudjut , Wibowo Surya Adi 
Published: January 2019

Abstract : This research aims to analyze the effect of marketing mix toward decision consumers to choose Barbershop Keluncum at Balikpapan. Types of research method is combined/mixed, using qualitative and quantitative methods (mixed methods). Data Analyse method that used in this research are Multiple Linier Regression Analyse (correlation coeficient, determination coeficient, and t test/significantion test). Accumulatively, coeficient correlation (R) = 0,764 so that it can be said that the independent variables toward dependent variable in this research can giving the strength correlation. Result of determination coefficient (R2) = 0,578 it can be said the independent variables can be explain the dependent variable of equal to 57,8% only. While the rest equal to 42,2% explained by other variable from outside model. The result of significantion test could be explained : there are have a positive significant effect to influence of decision consumers .
DETERMINAN STRUKTUR MODAL (STUDI PADA PERUSAHAAN MANUFAKTUR)
Authors: . Jubaedah , Fadila Ardhiani 
Published: January 2019

Penelitian ini bertujuan untuk mengetahui determinan struktur modal dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2006-2015 untuk menguji dan menganalisis apakah Tangibility, Profitability, Growth Opportunities, Likuidity danFirm Sizeberpengaruh terhadap struktur modal perusahaan dengan debt to equity ratio sebagai proxy-nya. Penelitian ini menggunakan regresi data panel. Hasilnya menunjukkan bahwa Growth Opportunitiesberpengaruh terhadap Struktur Modal. Sementara Tangibility, Profitability, Likuidity danFirm Sizetidak berpengaruh terhadap Struktur Modal. Pengaruh positip Growth Opportunitiesmengindikasikan bahwa perusahaan yang memiliki peluang pertumbuhan cenderung menaikkan utang sebagai struktur modalnya. Hasil penelitian juga menunjukkan bahwa perilaku struktur modal perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode pengamatan mengikuti teori Trade-Off Theory.
Perbandingan Efektivitas Teh Hitam, Nanas dan Pepaya Sebagai Bahan Marinasi terhadap Kualitas Daging Sapi
Authors: Wahyuni D 
Published: January 2019

Tujuan penelitian ini adalah untuk mengetahui pengaruh teh hitam, nanas dan pepaya sebagai bahan marinasi terhadap kualitas daging sapi. Bahan marinasi yang digunakan dalam penelitian ini adalah larutan teh hitam, buah nanas dan papaya masing-masing sebanyak 20% dari berat daging. Penggunaan air perasan nanas dan papaya berperan sebagai pembanding terhadap efektifitas teh hitam terhadap kadar protein, nilai pH dan keempukan daging sapi. Hasil penelitian menunjukkan bahwa kadar protein daging sapi yang dimarinasi menggunakan teh hitam dan papaya tidak berbeda nyata apabila dibandingkan dengan kontrol, namun berbeda nyata apabila dibandingkan dengan nanas. Kadar protein daging sapi yang dimarinasi menggunakan teh hitam, pepaya, nanas dan kontrol yaitu 22,36, 22,45 dan 21,31 dan 22,63%. Penggunaan teh hitam sebagai bahan marinasi memiliki nilai pH terbaik yaitu 5,23 apabila dibandingkan nanas 4,90 dan papaya 5,00. Marinasi menggunakan nanas memiliki nilai keempukkan terbaik yaitu 5,13 kg/cm2 dibandingkan dengan daging yang direndam didalam larutan teh hitam dan papaya yaitu 6,58 dan 5,95 kg/cm2. Kesimpulan dari penelitian ini adalah penggunaan teh hitam sebagai bahan marinasi mampu mempertahankan kadar protein dan pH, namun tidak berpengaruh terhadap keempukan daging sapi.Kata kunci : Daging sapi, marinasi, nanas, pepaya, teh hitam ABSTRACTThe aim of this research was to know the effect of black tea, pineapple and papaya as a marinade to beef quality. Marinade used in this research were the solution of black tea, pineapple and papaya each as much 20% from meat weight. Pineapple and papaya solution were used as comparison to black tea effectiveness to protein content, pH value and tenderness of beef. Result of this research showed the protein content of beef was marinated using black tea and papaya has no significantly different compare to control, but significantly different compare to pineapple. Protein content of beef was marinated using black tea, papaya, pineapple and control were 22.36, 22.45, 21.31 and 22.63%. The using of black tea as marinade has the best pH value was 5.23 compare to pineapple 4.90 and papaya 5.00. Marination using pineapple has the best pH value was 5.13 kg/cm2 compare to beef was marinated using black tea and papaya solution were 6.58 and 5.95 kg/cm2. Conclusion of this research are the usage of black tea as marinade is able to maintain the protein content and pH value, but has no effect to tenderness of beefKey words: Beef, black tea, marinade, papaya, pineapple
Tingkat Keberhasilan dan Pengaruh Status Sosial Ekonomi Terhadap Adopsi Inovasi Inseminasi Buatan (IB) Pada Usaha Peternakan Kerbau di Kabupaten Padang Pariaman Sumatera Barat
Authors: Jami E , Heriyanto E 
Published: January 2019

Penelitian ini dilaksanakan di daerah Kabupaten Padang Pariaman Sumatera Barat. Tujuan penelitian ini adalah untuk mengetahui: 1) Tingkat keberhasilan adopsi inovasi Inseminasi Buatan (IB) dan 2) Pengaruh status sosial ekonomi peternak kerbau terhadap proses adopsi inovasi Inseminasi Buatan (IB) di Kabupaten Padang Pariaman. Penelitian ini menggunakan pendekatan metode survey dan pendekatan analisa data sekunder. Populasi adalah peternak kerbau yang sudah mengadopsi inovasi Inseminasi Buatan (IB), sampel ditetapkan dengan formula Slovin sehingga diperoleh jumlah sampel sebanyak 50 peternak. Analisis data dilakukan secara deskriptif kuantitatif yang dihitung dengan menggunakan skala likert. Hasil penelitian menunjukkan bahwa tingkat keberhasilan IB pada ternak kerbau di Kabupaten Pariaman dilihat dari Service per Conception (S/C) berada pada kategori baik, dimana nilai S/C adalah 1.67, sedangkan dilihat dari Calving Rate (CvR) tingkat keberhasilan hanya 58%. Status sosial ekonomi peternak seperti Skala Usaha (SU), Pendapatan (Pdptn), Resiko (Rsk), Umur (U), Status dalam Kelompok (SdK), dan Keaktifan (K) mencari informasi kurang mempengaruhi peternak kerbau dalam proses pengambilan keputusan adopsi inovasi Inseminasi Buatan (IB) di Kabupaten Padang Pariaman.Kata kunci : Adopsi inovasi, inseminasi buatan (IB), status sosial ekonomi, ABSTRACTThis research was conducted in Padang Pariaman District, West Sumatera. The purpose of this study was to determine: 1) The success rate of innovation adoption Artificial Insemination (AI) and 2) Effects of socioeconomic status buffalo breeders to the process of innovation adoption Artificial Insemination (AI) in Padang Pariaman regency. This research uses survey method approach and secondary data analysis approach. The population is a buffalo breeder who has adopted the innovation of Artificial Insemination (AI), the sample is determined with Slovin formula so that the number of samples of 50 breeders is obtained. Data analysis is done by descriptive quantitative calculated by using likert scale. The results showed that the level of success of the IB in buffaloes in Pariaman seen from the Service per Conception (S / C) is in either category, where the value of the S / C is 1.67, while the views of Calving Rate (CvR) a success rate of only 58%. Socio-economic status of farmers like Scale Enterprises (SE), Revenue (R), Risk (Rsk), Age (A), the Status of the group (Sog), and Activeness (A) seeking information less affecting farmers buffalo in the decision process of innovation adoption Artificial Insemination (AI) in Padang Pariaman District. Key words: Adoption innovation, artificial insemination socio-economic status
Pengaruh Pemberian Kitosan dalam Ransum terhadap Bobot Total dan Kadar Kolesterol Telur Itik Tegal
Authors: Sahara E , Widjastuti T , Balia R L , Abun - 
Published: January 2019

Kitosan merupakan produk limbah krustacea bersifat biodegradable, tidak beracun dan mampu mengikat kolesterol, sehingga meningkatkan kualitas telur. Tujuan penelitian adalah melihat pengaruh pemberian kitosan dalam ransum terhadap bobot dan kadar kolesterol telur itik. Penelitian menggunakan Rancangan Acak Lengkap (RAL) dengan 4 perlakuan dan 5 ulangan. Masing-masing ulangan terdiri dari 2 ekor itik sebagai satuan percobaan. Perlakuan adalah R0 = 0% kitosan, R1 = 0,5% kitosan, R2 = 2% kitosan dan R3 = 2,5% kitosan. Peubah yang diukur adalah bobot telur total selama penelitian dan kolesterol telur itik. Data diolah menggunakan program SAS Windows 16. Hasil penelitian menunjukkan bahwa pemberian kitosan memberikan rataan persentase bobot telur yang berimbang antar perlakuan (P>0,05) dan kitosan 0,5% nyata menurunkan kadar kolesterol telur itik terendah (P<0,05) yaitu 10,28 (mg/dg).Kata Kunci : Kitosan, Ransum, Bobot, Kolesterol, Telur ABSTRACTChitosan is a waste product of crustaceans that is biodegradable, non-toxic and able to bind cholesterol, thereby increasing the quality of eggs. The aim of the study was to see the effect of chitosan in the ration on the weight and cholesterol level of duck eggs. The study used a completely randomized design (CRD) with 4 treatments and 5 replications. Each replication consisted of 2 ducks as the experimental unit. The treatments were R0 = 0% chitosan, R1 = 0.5% chitosan, R2 = 2% chitosan and R3 = 2.5% chitosan. The measured variables are total egg weight during research and duck egg cholesterol. The data was processed using SAS Windows 16. The results showed that chitosan gave an average percentage of balanced egg weight between treatments (P> 0.05) and chitosan 0.5% significantly lowered the lowest cholesterol level of duck eggs (P <0.05) that is 10.28 (mg / dg).Keywords: Chitosan, Ration, Weight, Cholesterol, Eggs
Perbandingan Pemeriksaan Kerusakan DNA Spermatozoa Post Thawing antara Sperm-Bos-Halomax® dan Toluidine Blue
Authors: Priyanto L , Budiyanto A , Kusumawati A , Kurniasih - , Arifiantini I 
Published: January 2019

Penelitian ini bertujuan untuk membandingkan penilaian kerusakan DNA spermatozoa menggunakan Sperm–Bos–Halomax® dan Toluidine Blue pada spermatozoa sapi post thawing. Hasil penelitian pada spermatozoa sapi menunjukkan bahwa perbandingan persentase kerusakan DNA spermatozoa setelah thawing menunjukkan bahwa Sperm–Bos–Halomax® (14.56±7.52%) lebih tinggi dibandingkan dengan Toluidine Blue (07.94±2.41%) (P<0.05). Kesimpulan yang diperoleh dalam penelitian ini adalah Sperm–Bos–Halomax® lebih cepat, akurat dan sensitif dibandingkan dengan Toluidine Blue untuk mendeteksi kerusakan DNA spermatozoa. Hasil tingkat kerusakan DNA spermatozoa pada sapi pejantan yang digunakan dalam penelitian ini masih standar kenormalan dan dapat digunakan untuk inseminasi buatan.Kata kunci : Kerusakan DNA, Spermatozoa, Sperm–Bos–Halomax®, Toluidine Blue ABSTRACTThe study was aims to determine the assessment of DNA damage in spermatozoa using Sperm-Bos-Halomax® and Toluidine Blue stain in bull spermatozoa of post thawing. The findings demonstrated that the percentage ratio of spermatozoa DNA damage after thawing showed that Sperm-Bos-Halomax® (14.56 ± 7.52%) was higher than Toluidine Blue (07.94 ± 2.41%) (P <0.05). By way of conclusion, after all, obtained in this line of research devoted that Sperm-Bos-Halomax® was faster, more accurate and sensitive compared to Toluidine Blue in detecting spermatozoa DNA damage. As well, its results especially in bulls employed in the recent study was still standardized and might be used for artificial insemination.Key words : DNA Damage, Spermatozoa, Sperm-Bos-Halomax® and Toluidine Blue
El espíritu emprendedor como generador de valor en las empresas panaderas.
Authors: Calapiña Toapanta Myriam Verónica , Sangucho Cushqui Lorena Elizabeth , Yuquilema Yupa Magaly Rocío 
Published: January 2019

El presente artículo científico está basado en determinar conceptos aspectos, características y los distintos tipos de emprendimientos que existen en una persona, en la misma se inicia con una investigación basados en marcos teóricos de autores que estén relacionados o tengan una similitud en el tema de espíritu emprendedor.
La información necesaria para esta investigación de ha recolectado de libros, revistas indexadas y blogs virtuales con ello se inicia a detallar de manera ordenada empleando una herramienta gráfica. Que al mismo tiempo facilita para la interpretación y el análisis de los temas a estudiar.
Finalmente como resultado el espíritu emprendedor tiende a ser un proceso o un camino por medio de la cual una persona desarrollar habilidades y capacidades para poder cumplir un objetivo anhelado, un emprendedor se caracteriza de los demás por su alto nivel de confianza, por arriesgarse y por confiar primero en el al 100%.
Hoy en día los distintos tipos de emprendedores son los que ayudan en el crecimiento del País, a través de emprendimientos innovadores.
Vinagre artesanal como impacto socioeconómico medio educativo.
Authors: Velasteguí López Efraín , Rodríguez Lirio Fabián 
Published: January 2019

El vinagre es una solución diluida de ácido acético producido por fermentación, a la que se le agregan sales y extractos de otras materias, en la primera fermentación es la alcohólica, que es llevada a cabo por la acción de fermentos que transforman el azúcar en alcohol. Y la segunda es la acética en la que intervienen un grupo amplio de acto bacterias que tienen el poder de combinar el oxígeno con el alcohol para formar ácido acético.

A partir de ahí se inicia el proceso de crianza, para lograr el pleno desarrollo de los aromas y obtener un máximo grado de calidad.

El vinagre destinado al consumo se pasa a las plantas embotelladoras, donde su grado de acidez debe ser, como mínimo de 6 grado de acidez, el vinagre es un conservante natural de los alimentos y se utiliza en la industria alimenticia por tener la propiedad de reducir el pH de los alimentos para evitar el crecimiento de bacterias.

Es un excelente ingrediente para marinar ya que es un ablandador natural que desdobla las fibras y proteínas de las carnes, también ayuda a resaltar el sabor y se utiliza en la cocina para salsas, mayonesas e incluso guisos porque aporta una acidez muy interesante que se utiliza como agente antibacteriano porque ayuda a eliminar bacterias que pueden ser dañinas a la salud. Evita el crecimiento de hongos, desinfecta los equipos que se utilizan para procesar alimentos y neutraliza los malos olores característicos de ciertos alimentos.
Sistema de información turística y desarrollo del recinto la Envidia en las siete cascadas del Zapanal cantón la Maná, Provincia de Cotopaxi
Authors: Velasteguí Efraín 
Published: January 2019

Nuestra sociedad actual cuenta con una gran accesibilidad a las tecnologías, y esto se manifiesta en las Nuevas Tecnologías de Información y Comunicación (NTICS), ya que esto facilita el acceso a la información del turismo y diariamente avanza muy aceleradamente haciendo cada vez más eficiente.
Este trabajo se realizó mediante la investigación de los problemas del turismo en el cantón La Maná, los cuales, la falta de algún método de información en los entornos tecnológicos muy usados actualmente en publicidad, y sistemas que faciliten el acceso a una fuente que dé a conocer a la sociedad turística un lugar determinado en este caso en las Cascadas el Zapanal; misma que disminuye la afluencia turística y además se determina escases en los sistemas de comunicación como las coberturas. Donde se encuentran varios lugares turísticos que se puede aprovechar por todos.
Dentro de las necesidades encontradas es que no existe mucha demanda turística en el lugar, ahí escases en el aspecto de publicaciones de ofertas turísticas, de la misma forma no existe personas capacitadas en el aspecto tecnológico para una buen plan en beneficio de área turística.
De acuerdo a estos antecedentes se pudo reflejar la necesidad que atraviesa las cascadas del Zapanal, lo cual se propone la realización de un sistema de información turística con los datos y características más relevantes detallando el lugar para mejorar la publicidad en los entornos internos y externos, aportar en el desarrollo del turismo y del cantón, las persona directamente beneficiadas serán las personas que quieran visitar el lugar.