bluuebunny/crossref_metadata_2025_split huggingface dataset:
Understanding Factors Affecting Local Administration Reform on Accrual-Based Financial Statements
Authors: Sukamdaru Haryono , Subroto Bambang , Mardiati Endang 
Published: July 2018

<p>This study is set out to analyze the understanding of local government officials on the accrual-based financial statements. The analyses are performed on the effects of training, education, working experience, and the quality of information technology to comprehending accrual-based financial statements. Furthermore, the data are collected using questionnaires, and distributed to all officials responsible for financial statements and financial administration officials in all working units (SKPD) in Probolinggo Municipality, and the used samples are 57 respondents. Data analysis method is double regression. The result of this study indicates that the training and working experience positively influences on the comprehension of accrual-based financial statements. The quality of education and information technology do not bring a pass to the understanding of accrual-based financial statements.<strong></strong></p><p> </p><p><strong>Keywords </strong>: Accrual-based financial statements understanding, education, information technology quality, training, work experience</p>
The Influences of Competence and Motivation on Performance by Way of Reward as Moderating Variable (A Case Study in Regional Financial Management of Bulungan Regency Administration)
Authors: Hamzah Mochamad , Rosidi Rosidi , Mardiati Endang 
Published: July 2018

<p>This study aimed at analyzing and examining the influences of competence and motivation on the regional finance management performance using regional performance incentive/reward as moderating variable. The employed analysis mode is PLS (Partial Least Square). The study was carried out at the regional work units in Bulungan. The sampling technique was purposive sampling. The results of this study indicates that competence and motivation variable positively influence the performance of regional financial managers. Performance financial incentive has yet to be proven to strengthen competence effect on the performance of regional financial managers, but it has proven to strengthen the influence of motivation on the performance of the regional financial managers. Thus, it can be concluded that the higher the competence and motivation of regional financial managers, the performance will increase. The employees’ motivation are increasing when policymakers reward them the incentive as an appreciation to achieve better performance.</p><p> </p><p><strong>Keywords </strong> : competence, motivation, performance, regional performance incentive</p>
The Implementation of Self Regulated Learning Model Using Ict Media Toward The Students Achievement in Introduction to Accounting Course
Authors: Herawati Nyoman Trisna 
Published: July 2018

<p>This study aimed at describing an effect of implementing self regulated learning (SRL) models towards students’ achievement in Introduction to Accounting course. The study was conducted at the Department of Accounting in 2015/2016 utilizing a post-test only control group design, involving the second semester students as the subject. The Samples were determined based on simple random sampling in which every individual in the population had an equal chance to be chosen as a sample. The results of the post-test indicated that the students who were treated with self regulated learning (SRL) models had better achievement than those treated with a conventional model. The means score of the experimental group was 79.64 higher than that the control group which was only 69.39. It can be concluded that the students’ achievement of experimental group was better than the control group. The result of t-test indicated that the assumption of equal variance not assumed significance probability 2.479 and the significant level about 0.016 (two tail), meaning that significance less than 0.05. The null hypothesis was rejected and the alternative hypothesis was accepted. This conclude that there was a significant difference between the students’ achievement treated by self regulated learning (SRL) models and those treated with conventional models.</p><p> </p><p><strong>Keywords: </strong><em>SRL</em>, Media ICT, Learning Outcomes</p>
Determinan The Evaluation of Work Unit Application System (Sistem Aplikasi Satker (SAS) : An Information System of Success Model Approach
Authors: Laksana Pandu Krida , Subroto Bambang , Baridwan Zaki 
Published: July 2018

<p>This study aims at examining and analyzing the effects of system quality, information quality, the significance of system on user satisfaction partaking as mediating variables. The survey was carried through by way of census mode (total sampling) in all individuals using SAS and were employed in work units (Satker) partnering with KPPN Sidoarjo in fiscal year 2016, with the number of 86 research subjects. The used analysis methods was SEM-PLS with the assistance of WarpPLS Software 5.0. The results showed that there was a positive effect of the system quality, the importance of the system, and the usability of the system on users’ satisfaction, but the information quality was not empirically proven effective on user satisfaction. The system quality and information quality positively effected on the usability of the system, but the importance of the system did not affect the usefulness of the system.</p><p> </p><p><strong>Keywords: </strong>Usability, user satisfaction, information quality, system quality, significance of the system.</p>
Owner Ethnicity: The Determinant of Relationship between Environment Uncertainty and Performance
Authors: Andriany Lussia Mariesti 
Published: July 2018

<p>The aim of this research is to reveal effect of environment uncertainty which seen through competition level and costumer to performance. This research reveals the difference of relationship in environment uncertainty to performance between Chinese and non-Chinese business. Data are collected through direct survey to traditional retail owners by questionnaire and interview. Then, those data analyze in two stages, confirmatory factor analysis and simple regression with dummy variable. This research finds that there is no effect from environment uncertainty to performance. Also, there is no difference between Chinese and non-Chinese business in environment uncertainty to performance relationship.</p><p> </p><p><strong>Keywords</strong>: ethnic of business ownership, environment uncertainty, performance</p>
The Effect of Participatory Budgets on The Performance of School (Studies in Smk Sumbawa)
Authors: Aisyah Siti Nur , Sutrisno Sutrisno , Saraswati Erwin 
Published: July 2018

<p>This study was aimed to empirically analyze the effect of participatory budgeting on the school’s performance with organizational commitment, organizational culture, and leadership styles as the moderating variabels. The populations in this study are educators, educational personnel, committe of 801 people and spread at the vocational high schools in Sumbawa regency comprising 17 private and public schools. The disproportionate stratified simple random sampling was used as sampling technique. There are 278 repondents (educators, educational personnel, committee). The analysis method involved SEM PLS and Smart PLS 2.0 as statistic test tools. The result showed that the participatory budgeting affected the school performances. The organizational commitment and leadership styles were able to moderate the effect of participatory budgeting on performances. The leadership styles focusing on the preference and skill of the subordinates became the main concern and the commitment of the members to the organization supported the performance of the schools.</p><p> </p><p><strong>Keywords:</strong> Participatory Budgeting, Performance, Leadership Styles, Organizaional Culture, Organizational Commitment</p>
ORGANIZATION OF EXTERNAL ACTIVITY OF FUTURE BACHELORS IN THE BASIC PROFESSIONAL EDUCATIONAL PROGRAM
Authors: Krupoderova E. P. , Bryksina O. F. 
Published: July 2018

Introduction:In Minin Nizhny Novgorod State Pedagogical University a tutorial program for first-year students aimed at developing individual educational trajectories of students in the course of their entire education in the university is developed. Each student at the beginning of the training fills in an individual educational plan containing a list of basic disciplines and elective courses studied in the current year in the electronic environment of the university. In addition, the student plans extracurricular work. Extracurricular work is an integral component of the system of vocational education, allowing, with its effective organization, to form the general cultural, professional and professional competencies of future specialists. The article is devoted to the search for effective forms of extracurricular activity for creative self-realization of students within the framework of individual educational trajectories.Materials and methods: When writing the article, the following methods were used: analysis of domestic and foreign literature, comparative analysis, and pedagogical experiment.Results:The experience of the organization of extracurricular activities for future bachelors of directions of preparation "Information systems and technologies" Minin Nizhny Novgorod State Pedagogical University is presented. The possibilities of volunteer activity within the framework of the project "Your course: IT for youth", organization of various events of the week of Russian informatics, networking projects are considered. The didactic potential of the network project activity of students in the framework of the information and educational environment of the basic professional educational program is analyzed. The project method originated more than 100 years ago, but the interest in it does not weaken today, but significantly increases in connection with the transition to a competence-based learning model. The example of the "Virtual Museum of Russian Informatics" network project demonstrates the features of the research activities of students, the possibilities of their creative self-realization, formation of general cultural and general professional.Discussion and Conclusions: The search for new effective forms of organization of extracurricular activities of students is aimed at creating pedagogical conditions for creative self-realization, professional adaptation and professional development of future bachelors within the framework of the basic professional educational program.
CARDIAC SYMPATHETIC ACTIVITY, MYOCARDIAL PERFUSION AND HEART CONTRACTILITY IN PATIENTS WITH ISCHAEMIC AND NON-ISCHAEMIC HEART FAILURE
Authors: Mishkina A. I. , Zavadovskiy K. V. , Gulya M. O. , Saushkin V. V. , Lebedev D. I. , Lishmanov Yu. B. 
Published: July 2018

Purpose:to assess the cardiac sympathetic activity, perfusion and contractility in ischemic and nonischemic chronic heart failure patients by using a radionuclide methods.Material and Methods.The study included 33 heart failure patients with NYHA class III and ischemic (n=13.39%) and non-ischemic (n=20.61%) heart failure. All patients underwent123I-MIBG imaging, myocardial perfusion imaging with 99mTc-MIBI and gated blood-pool single-photon emission computed tomography. Based on123I-MIBG study heart to mediastinum ratio as well as123I-MIBG washout rate were calculated. According to the myocardial perfusion imaging, Summed Rest Score was evaluated. Systolic and diastolic functions and ejection fraction as well as mechanical intraventricular dyssynchrony of both ventricles were analyzed by gated blood-pool single-photon emission computed tomography.Results.There was no statistically significant difference of hemodynamic parameters between the groups. In the first group, which include patients with ischemic heart failure, there were found the following correlations: washout rate and left ventricular end-diastolic volume (0.75; p<0.05), washout rate and left ventricular end-systolic volume (0.68; p<0.05), heart to mediastinum ratio and right ventricular ejection fraction (–0.57; p<0.05). In the group of patients with non-ischemic heart failure there were the following correlation: heart to mediastinum ratio and left ventricular end-systolic volume (–0.77; p<0.05), heart to mediastinum ratio and left ventricular ejection fraction (0.77, p<0.05), heart to mediastinum ratio and right ventricular ejection fraction (0.62, p<0.05), washout rate and left ventricular interventricular dyssynchrony (0.6; p<0.05).Conclusion.It was found out that heart failure patients were characterized by a correlation between sympathetic activity and volumes, hemodynamics and contractility of heart ventricles. The relationship between the cardiac sympathetic activity and myocardial perfusion as well as contractility depend on the etiology of chronic heart failure.
ULTRASOUND CRITERIA OF THE DIURETIC THERAPY EFFECTIVENESS IN CHRONIC HEART FAILURE
Authors: Kirillova V. V. 
Published: July 2018

Evaluating the effectiveness of diuretic therapy in the small circle of blood circulation is difficult for clinicians, as distinct from that in the large circle, where it can be assessed by dynamics of peripheral edema and liver size.The aimof the study is to develop non-invasive diagnostics of venous pulmonary hypertension in order to determine the effectiveness of diuretic therapy.In addition to the standard protocol of transthoracic echocardiography, we have investigated the minimum and the maximum pulmonary vein diameter in 30 chronic heart failure patients with III functional class (NYHA) before and after 4 months of standart treatment for chronic heart failure with individual selection of torasemid. All patients received a written consent to participate in the study. After four months of therapy, a significant improvement of the following echocardiographic parameters was revealed (р<0.05): left atrium dimension (from 42±0.88 to 37.9±0.61 mm); left atrium area (from 28.9±0.91 to 24.2±0.83 sm2); maximum pulmonary vein diameter (from 22.4±0.39 to 17.9±0.62 mm); minimum pulmonary vein diameter (from 11.9±0.27 to 8.4±0.6 mm).Thus, the transthoracic echocardiography measurement of the pulmonary vein diameter is a non-invasive objective diagnostic of venous pulmonary hypertension for evaluation diuretic therapy effectiveness.
PHENOTYPIC HETEROGENEITY OF CARDIAC MACROPHAGES DURING WOUND HEALING FOLLOWING MYOCARDIAL INFARCTION: PERSPECTIVES IN CLINICAL RESEARCH
Authors: Gombozhapova A. E. , Rogovskaya Yu. V. , Rebenkova M. S. , Kzhyshkowska J. G. , Ryabov V. V. 
Published: July 2018

Purpose. Myocardial regeneration is one of the most ambitious goals in prevention of adverse cardiac remodeling. Macrophages play a key role in transition from inflammatory to regenerative phase during wound healing following myocardial infarction (MI). We have accumulated data on macrophage properties ex vivo and in cell culture. However, there is no clear information about phenotypic heterogeneity of cardiac macrophages in patients with MI. The purpose of the project was to assess cardiac macrophage infiltration during wound healing following myocardial infarction in clinical settings taking into consideration experimental knowledge.Material and Methods. The study included 41 patients with fatal MI type 1. In addition to routine analysis, macrophages infiltration was assessed by immunohistochemistry. We used CD68 as a marker for the cells of the macrophage lineage, while CD163, CD206, and stabilin-1 were considered as M2 macrophage biomarkers. Nine patients who died from noncardiovascular causes comprised the control group.Results. The intensity of cardiac macrophage infiltration was higher during the regenerative phase than during the inflammatory phase. Results of immunohistochemical analysis demonstrated the presence of phenotypic heterogeneity of cardiac macrophages in patients with MI. We noticed that numbers of CD68+, CD163+, CD206+, and stabilin-1+ macrophages depended on MI phase.Conclusion. Our study supports prospects for implementation of macrophage phenotyping in clinic practice. Improved understanding of phenotypic heterogeneity might become the basis of a method to predict adverse cardiac remodeling and the first step in developing myocardial regeneration target therapy.
Participación ciudadana en el Sistema de Seguridad Social en Salud: estudio de caso, percepciones de sus intervinientes en el departamento del Atlántico (Colombia)
Authors: López Ahumada José Eduardo , Restrepo Pimienta Jorge Luis , Gómez Gómez Marcela Lissette 
Published: July 2018

La transparencia en la gestión de los recursos del sistema de salud es una acción que compromete tanto al Estado y sus instituciones, particularmente las de seguridad, disciplinarias e inteligencia, como a la comunidad, por medio de la participación que se logra a partir de las veedurías ciudadanas. Por ello, el presente artículo tiene por objetivo identificar la percepción de los intervinientes del sistema de salud acerca de los componentes del control técnico que le son aplicables, empleando una metodología hermenéutica, documental y de nivel descriptivo, complementada con un estudio de caso a través de encuestas. En estas se identificó que, en el 98 % de los casos, se considera necesario controlar las actividades referentes al sistema de salud; adicionalmente, que el 67.7 % desconoce la regulación de control técnico. Las anteriores cifras evidencian la necesidad del fomento y capacitación del control técnico dentro del control social participativo.
PENGENDALIAN MANAJEMEN ANALISIS SISTEM PENGENDALIAN MANAJEMEN UNTUK MENINGKATKAN EFISIENSI, EFEKTIVITAS DAN EKONOMISASI (Studi Kasus Pada Koperasi Simpan Pinjam Niaga Central Abadi Wates Kediri)
Authors: Ramayanti Eryska , Srihastusi Eni 
Published: July 2018

Analysis Of Management Control Systems To Improve The Efficiency, Effectiveness, Ekonomisasi (Case Study On The savings and credit Cooperatives Niaga Central Abadi Wates, Kediri) aiming to find out the influence of management control systems towards greater efficiency, effectiveness and ekonomisasi partially or simultaneously. The methods used in this research is a method of multiple linear regression analysis using statistical tests and statistical tests T F. The results showed that management control systems are simultaneously effect significantly to efficiency and effectiveness but not significant effect against the ekonomisasi. Management control system partially effect significantly to efficiency and effectiveness to the value significance of 0.036 and 0.009 but not significant effect against the ekonomisasi with the value significance of 0.212.
Keywords: management control systems, efficiency, effectiveness and ekonomisasi.
Analisis Kinerja Keuangan dan Tingkat Kemandirian Pemerintahan Kabupaten dan Kota Cirebon
Authors: SEPTIANI TIKA 
Published: July 2018

The implementation of the unsettled regional autonomy, require local governments to put greater attention on performance management of the finance area. The level of independence of local Government can be reflected in the financial management area is good, accountable and transparent, therefore needed financial performance measurement to assess the accountability of the Government.
This research using secondary data obtained from Badan Pemeriksa Keuangan (BPK) Representatives in West Java. The type of Data that is used in the form: Pendaatan the original Data areas, Data revenues, Routine Shopping Data, and Data development spending Kabupaten dan Kota Cirebon.. Methods of analysis used in this study is the analysis of the ratio of the Financial Independence of the region, the ratio, the ratio of effectiveness of activity, and the ratio of Growth to know the regional financial management performance and independence Kabupaten dan Kota Cirebon. Based on the results of the analysis and discussion of which has been described, the average performance of financial management and the level ratio of the Financial Independence of kabupeten and kota Cirebon on the basis of the analysis of financial ratios is good. It is visible from the ratio of the Financial Independence kabupeten and kota Cirebon who despite having average still low i.e. by 25%, but overall the ratio of independence has experienced an increase of years up to the year 2013 2015.
ANALISIS PENDAPATAN PETERNAK USAHA SAPI POTONG DENGAN BERBAGAI POLA TANAM DI KECAMATAN UMBULSARI KABUPATEN JEMBER
Authors: Wahyono Nanang Dwi , Fanani Zaenal , Soetjipto Noer 
Published: July 2018

Tujuan dari penelitian ini adalah sebagai berikut : 1)Menganalisis Biaya usahatani dengan Sapi potong pada berbagai macam pola tanam, 2) Menganalisis Penerimaan usahatani dengan Sapi potong pada berbagai macam pola tanam, 3) Menganalisis Pendapatan usahatani dengan Sapi potong pada berbagai macam pola tanam, 4) Menganalisis Imbangan penerimaan dan biaya usahatani dengan Sapi potong pada berbagai macam pola tanam. Penelitian ini dilakukan diKecamatan Umbulsari Kabupaten Jember, yang dimulai tanggal 16 Juni 2016 sampai dengan 28 September 2016.
Teknik kerangka sampling yang digunakan dalam penelitian ini adalah sampling cluster dua tingkat (Two Stage Cluster Sampling). Berdasarkan tujuan dari penelitian ini, maka penentuan sampel dan lokasi penelitian dilakukan secara purposive. Sampling. Model analisis yang digunakan adalah analisis biaya dan pendapatan usahatani tanaman dan usaha sapi potong .
Hasil penelitian adalah sebagai berikut : 1)Pola tanam 5 yaitu tanaman tebu dengan usaha sapi potong biaya paling tinggi dibandingkan dengan pola tanam lainnya yaitu per hektar per ekor adalah Rp 96.750.000,- untuk usahatani dan Rp 10.865.000,- untuk usaha sapi potong sehingga total biaya usahatani tanaman dan usaha sapi potong sebesar Rp 107.615.000,-, hal ini dikarenakan pada usahatani tebu memerlukan biaya yang tinggi karena biaya produksi memerlukan dana yang besar seperti pengolahan lahan, sewa tanah dan pupuk an organic, 2) Pola tanam 5 yaitu tanaman tebu dengan usaha sapi potong penerimaan paling tinggi yaitu penerimaan dari hasil pola tanam 5 per hektar sebesar 110.450.000,- dan usaha sapi potong per satuan ternak sebesar Rp 14.900.000,-sehingga jumlah penerimaan sebesar Rp 125.350.000,-, 3) Pendapatan dari hasil usahatani pola tanam 5 sebesar Rp 13.700.000,- dan usaha sapi potong pembibitan per satuan ternak sebesar Rp 4.035.000,- sehingga jumlah pendapatan Rp 17.735.000,- yang merupakan pendapatan paling tinggi, 5) Tingkat imbangan penerimaan dan biaya pada pola tanam 4 sebebsar 1,82 merupakan paling tinggi.