bluuebunny/crossref_metadata_2025_split huggingface dataset:
Creating a Circular Tower Defense Game: Development and Game Experience Measurement of Orbital Defense X
Authors: Asfarian Auzi , Ramadhan Wiradani , Putra Widi Aryaguna , Raharjanto Gabriel Muhammad , Frisky Rakish 
Published: July 2019

In this paper, we propose a new style of tower defense game by using the circular placement of the tower. In this game, dubbed Orbital Defense X, the player must protect the earth with a circle of defensive tower circled around it. The game is developed using game development lifecycle from initiation phase through alpha version. To test the quality of the developed game, we measure the game experience using game experience questionnaire. The questionnaire is divided into three: core, social presence, and post-game questionnaire. The results show that male participant gains a significantly higher score than female participants. Overall, the game experience is received better by the male participant in the core and social presence components, with an average score of 2,27 vs 1,92 and 2,15 vs 1,86. However, in post-game experience, the female participant scores higher with 2,15 vs 1,95. The participant that previously played another tower defense game gave score more in the core, social presence, and post-game experience than the participant that haven’t played it before. Their score is 1,93 vs 2,37 in core, 1,67 vs 2,39 in social presence, and 2,07 vs 1,91 in post-game experience. The result also suggests for more attention in the challenge regarding the enemies (variety and difficulty) rather than more complex tower management system. The social ranking also suggested by the participant to improve the overall experience of this game.
Enfermedad de Crohn. Enfoque diagnóstico y terapéutico de las primeras visitas
Authors: Márquez Velásquez Juan Ricardo 
Published: July 2019

La enfermedad de Crohn (EC) es protagonista fundamental de la llamada enfermedad inflamatoria intestinal (EEI), término con el que se conocen varias entidades cuyo origen es multifactorial y se caracterizan por un fenómeno inflamatorio, crónico, recurrente con diferentes grados de afectación sobre el tubo digestivo; pero además con compromiso potencial de otros órganos.
En la última década ha habido un renovado interés en dichas entidades, debido a un auge en medicamentos novedosos, a pesar de lo cual estas siguen siendo incurables. Lo anterior asociado a una incidencia creciente de dicha patología en nuestro país nos obliga tanto científica como moralmente a elaborar unos lineamientos básicos, prácticos con listas de chequeo adaptadas a nuestro medio para el enfoque diagnóstico y seguimiento a través de las primeras consultas del paciente con EC.
Auditor Perceptions of Audit Workloads, Audit Quality, and Job Satisfaction
Authors: Persellin Julie S. , Schmidt Jaime J. , Vandervelde Scott D. , Wilkins Michael S. 
Published: July 2019

SYNOPSIS
We survey over 700 auditors about audit workloads and the relationship between audit workloads, perceived audit quality, and job satisfaction. Our findings indicate that auditors are working, on average, five hours per week above the threshold at which they believe audit quality begins to deteriorate and often 20 hours above this threshold at the peak of busy season. Survey respondents cite deadlines and staffing shortages as two of the primary reasons for high workloads and further believe that high workloads result in decreased audit quality. We also find that auditors' job satisfaction is negatively impacted by high audit workloads, particularly when the workloads exceed a threshold that is perceived to impair audit quality. Overall, our findings provide support for the PCAOB's concern that heavy workloads are continuing to threaten audit quality, and suggest that the primary drivers of workloads might be the actual “root cause” of workload-related audit deficiencies.
JEL Classifications: M42; M12.
Responsibility Centers, Decision Rights, and Synergies
Authors: Baldenius Tim , Michaeli Beatrice 
Published: July 2019

ABSTRACT
We consider the optimal allocation of decision rights over noncontractible specific investments. Risk-averse business unit managers each engage in general (stand-alone) operations and invest in joint projects that benefit their own and other divisions. Which of the managers should have the authority to choose these investments? With scalable investments, we show that decision rights should be bundled in the hands of the manager facing the more volatile environment. With discrete (lumpy) investments, on the other hand, decision rights should be split between the managers, provided they face comparable levels of uncertainty in their general operations. Splitting decision rights better leverages the inherent investment complementarity, counter to conventional wisdom. Our model generates empirical predictions for the equilibrium association of organizational structure and managers' incentive contracts: bundling of decision rights results in pay-performance sensitivity (PPS) divergence across divisions; splitting them results in PPS convergence.
JEL Classifications: M41; D23; D86.
The Effect of a Prompt to Adopt the Prudent Official's Perspective on Auditors' Judgments of the Severity of Control Deficiencies
Authors: Asare Stephen Kwaku , Wright Arnold M. 
Published: July 2019

SUMMARY
Regulators have expressed concerns about auditors' tendency to over-rely on imprecise compensating controls when evaluating the severity of control deficiencies. We provide evidence on whether prompting auditors to use a prudent official's evaluative perspective will mitigate this tendency. We hypothesize that auditors who are prompted to adopt the prudent official's perspective evaluate compensating controls and the severity of control deficiencies more effectively than those who are not prompted. We examine our hypotheses by manipulating a prompt to adopt the prudent official's perspective (present versus absent) and the precision of compensating controls (precise versus imprecise) in a 2 × 2 between subjects experiment where experienced auditors evaluate a revenue control deficiency that resulted in an immaterial misstatement. The experimental results are consistent with our hypotheses and support the conclusion that regulators and firms can alter auditors' evaluative perspective to achieve more effective assessment of risk-related conditions.
How Do Auditors Respond to FCPA Risk?
Authors: Lawson Bradley P. , Martin Gerald , Muriel Leah , Wilkins Michael S. 
Published: July 2019

SUMMARY
This article summarizes “How Do Auditors Respond to FCPA Risk?” (Lawson, Martin, Muriel, and Wilkins 2019), which investigates the pricing of audits for clients that violate the Foreign Corrupt Practices Act (FCPA). FCPA compliance has become a top priority for regulators who rely heavily on accountants as they combat illegal activity. We find that auditors charge higher fees for violators both before and during formal FCPA investigations. We also find that fees are more sensitive to accounts that are more susceptible to FCPA risk. Our findings are stronger (weaker) for clients with high (low) foreign sales. While this may seem intuitive from an audit materiality perspective, regulators are not required to prove materiality as they pursue FCPA violations (Ebright 2016). Our study should be of interest to practitioners and auditors, as the Public Company Accounting Oversight Board (PCAOB) is considering whether updates should be made to PCAOB AS 2405
The COSO Framework in Emerging Technology Environments: An Effective In-Class Exercise on Internal Control
Authors: Chiu Tiffany , Wang Tawei (David) 
Published: July 2019

ABSTRACT
We present an in-class scenario-based exercise by which accounting information systems students learn about the Committee of Sponsoring Organizations of the Treadway Commission (COSO) 2013 Framework. Students are randomly assigned to groups of three to five, and each group receives a list of 17 principles and 17 scenarios. These scenarios are based on emerging technology environments and are designed to illustrate the key ideas in each of the five components. Each group categorizes the principles and scenarios into the five components. For each scenario, students are expected to (1) review the key framework components and principles, (2) understand how each component relates to real-world implementation scenarios, and (3) identify potential internal control weaknesses and risk mitigation. Discussions are video-recorded to evaluate the in-class exercise and fine-tune subsequent exercises. Ultimately, this exercise can help students understand the COSO 2013 Framework in emerging technology environments.
Pengaruh Penggunaan Media Virtual Reality Terhadap Hasil Belajar Anak Kelompok B Pada Tema Pengenalan Binatang Buas
Authors: Sukaryawan I Made , Sugihartini Nyoman , Pradnyana I Made Ardwi 
Published: July 2019

AbstrakPengaruh media Virtual Reality terhadap hasil belajar anak kelompok B pada tema pengenalan binatang buas Adapun tujuan dari penelitian ini yaitu : (1) untuk mengetahui pengaruh penggunaan media Virtual Reallity terhadap rata-rata hasil belajar anak kelompok B pada tema pengenalan binatang buas diTK wangun sesana, (2) untuk mengetahui respon anak usia dini diTK Wangun Sesana Singaraja setelah menggunakan media Virtual Reality pengenalan binatang buas. Jenis penelitian yang digunakan yaitu eksperimen semu (quasi experiment) dengan menggunakan model pembelajaran klasikal, sampel penelitian yang digunakan adalah anak kelompok B di TK Wangun Sesana tahun ajaran 2018/2019.Hasil penelitian menunjukan bahwa (1) terdapat perbedaan pada hasil belajar anak yang menggunakan media virtual reality dengan siswa yang menggunakan media kartu bergambar diTK Wangun Sesana dengan rata-rata hasil belajar kelompok eksperimen adalah 9,50 dan untuk rata-rata hasil belajar untuk kelas control yaitu sebesar 6,74. Dengan demikian dapat dinyatakan bahwa rata-rata post test hasil belajar pada kelompok eksperimen lebih besar dibandingkan kelompok kontrol (2) Hasil dari analisis respon siswa dari penerapan media Virtual Reality pada tema Pengenalan Binatang Buas dilihat dari rata – rata skor respon siswa sebesar 4,54 adalah termasuk dalam kategori sangat positif
APLIKASI TEKNOLOGI TEPAT GUNA ALAT PEMARUT KELAPA PADA PROSES PRODUKSI VIRGIN COCONUT OIL (VCO) SKALA HOME INDUSTRY DI DESA BUMI WARAS, TELUK BETUNG SELATAN, BANDAR LAMPUNG
Authors: Utami Herti 
Published: July 2019

Coconut as a results farming is listed and abundant in the province Lampung, especially in Bandar Lampung. In Bandar Lampung, has vegetable sales community that stated in the Bumi Waras region, Teluk Betung Selatan County. One of the concerns of the vegetables sales community is a coconut results farmer. We take a vegetable sales community as a partner in this activity, because they have a lot of problems about coconut after sales. Coconut that not salable sold will be moldy and decaying in fast. There should be a way to overcome this problem by making a coconut likeness of the derivative products.
The solution offered to overcome the problems is right to the application of technology to process the oil into products were chosen in terms of coconut by virgin coconut oil (vco) using the tools for the coconut cutting process easier and more efficient. In such a manner as there will be increasing the levels of value added of coconut into a product with higher derivatives of the having the benefit of and higher selling values. By this activity involved in marketing devotion is also arranging training on any process affecting the production the virgin coconut oil (vco) on the home industry scale. The selection of products VCO is because the easy to process and small capital, so will not burdensome to the public to go into business. With the assistance of the coconut cutting machine raising revenue among traders because the device is versatile and it could also be used to help the VCO production process. A method of the activities that would be used in their business over the devotion this is the method involving a partner or members of the population, especially a vegetable sales in their activities to get as a whole.
The implementation of this activity in addition the results showed in the form of a cutting machine of the coconut from which equipped with a motor with a fuel and other equipment to press coconut to get coconut milk also needs to be undertaken a rise in their ability and knowledge partner or a member of community of a vegetable sales through training coconut product development in this case the practice of making VCO including the packaging commercially. The goals of this training were to the ability of making a product VCO can be to raise the income of in the programs as well.
SINERGITAS PENGGIATAN EKONOMI KERAJINAN BATIK LAMPUNG, EKSPLORASI BUDAYA DAN EDUKASI KONSERVASI: ANDANAN BATIK TULIS, NEGERI SAKTI, PESAWARAN, LAMPUNG
Authors: Rusitati Elly Lestari , Suroso Erdi , Warsono Warsono , Junaidi Junaidi , Lumbanraja Favorisen Rosyking , Priyambodo Priyambodo 
Published: July 2019

Batik Lampung merupakan salah budaya yang khas dengan motifnya dan menjadi salah satu kegiatan ekonomi yang kuat di Provinsi Lampung, termasuk kerajinan Andanan Batik Tulis, yang mencirikan keunikan budaya Lampung. Saat ini selain sebagai kegiatan kebutuhan ekonomi, kerajinan Andanan Batik Tulis sekaligus menjadi media edukasi budaya dan konservasi melalui pengkayaan motif berbasis budaya Lampung, konservasi dan penyediaan media belajar membatik. Penerapan edukasi budaya dan konservasi dilakukan melalui paket eduwisata yang disediakan bagi wisatawan baik lokal maupun asing. Program eduwisata ini mendapat tanggapan positif.

Kata Kunci: Andanan Batik Tulis, eduwisata, budaya, konservasi, Lampung
PELATIHAN PENANGANAN LIMBAH BATANG SINGKONG MENGGUNAKAN MESIN PERAJANG BATANG SINGKONG (RABAKONG) DI DESA TANJUNG BULAN, KECAMATAN KASUI , WAY KANAN
Authors: Asmara Sandi 
Published: July 2019

Limbah batang singkong di Provinsi Lampung sangat banyak dan belum termanfaatkan, bahkan keberadaannya menjadi masalah dimasyarakat, karenanya perlu dicarikan solusi penanganannya. Permasalahannya hingga saat ini masyarakat belum menemukan peralatan pembantu untuk mengolah limbah tersebut sehingga limbah tersebut belum tertangani dengan baik dan menguntungkan. Unila sebagai salah satu perguruan tinggi di Lampung mensikapi hal tersebut dengan melakukan penelitian perancangan alat perajang batang singkong (Rabakong, sehingga saat ini sudah terwujud. Mensikapi permasalahan diatas maka keberadaan alat ini perlu untuk disosialisasikan penggunaannya agar masyarakat mengetahui manfaat dan kegunaannya, terutama dalam menjawab permasalahan yang dihadapinya. Untuk itulah kegiatan pengabdian masyarakat ini dilakukan. Metode yang dilakukan dalam kegiatan ini adalah Three in One, yang mengayomi tiga aspek kegiatan dalam satu rangkaian kegiatan, yaitu bersih, teruji dan menguntungkan. Secara umum hasil pengabdian ini sangat diterima oleh masyarakat karena mereka menemukan solusi yang menguntungkan dalam menangani limbah batang singkong. Karenanya, dalam pelaksanaan kegiatan ini masyarakat sangat antusias menerimanya. Terwujudnya beberapa produk pupuk organik, pakan ternak dan briket dalam penanganan limbah ini memberi motivasi masyarakat dalam mengembangkan materi yang diberikan. Harapan kedepan dalam penanganan limbah ini akan mampu dihasilkan produk-produk turunan lain yang bernilai tambah dan bersifat ekonomis agar mampu memberi peluang pendapatan masyarakat dalam berbudidaya singkong, seperti, papan komposit, obat nyamuk, pot organik dan lain-lain.

Keywords: Limbah Batang Singkong, Rabakong, Pengecilan ukuran, Produk turunan
The Influence of Profitability and Leverage on Corporate Social Responsibility Disclosure
Authors: Kapitan Valendra Smaut , Ikram Syafrizal 
Published: July 2019

This study aims to examine the influence of profitability and leverage on corporate social responsibility disclosure. The study was conducted in companies listed in Indonesia Stock Exchange. Profitability and leverage were treated as independent variables, while disclosure of corporate social responsibility is the dependent variable. The research method was used in this research is a verificative approach. The population in this study is the companies listed in Indonesia Stock Exchange. Sample of the study is the companies included as a member of LQ 45 index for period 2013-2015. Total listed companies were involved in this study is 67 companies. The sampling technique used in this study is nonprobability sampling with the purposive sampling method. The data analysis used in this study is multiple linear regression analysis at a significance level of 5%. The statistical program was used in analyzing data is Eviews version 8. The results showed that profitability influences corporate social responsibility disclosure. However, leverage does not influence corporate social responsibility disclosure. Simultaneously, profitability and leverage influence corporate social responsibility disclosure
INTERVENSI ORGANISASI MELALUI PENYUSUNAN PERFORMANCE MANAGEMENT SYSTEM BERBASIS BALANCED SCORECARD
Authors: Nugroho Bintang Karismacho , - Artiawati 
Published: July 2019

Setiap perusahaan selalu berusaha untuk mencapai sasaran yang telah ditetapkan, hanya saja bukan merupakan hal yang mudah untuk mewujudkannya. Hal tersebut disebabkan karena pelaksanaan bisnis selalu menghadapi situasi yang terus berubah setiap periode. Perubahan tersebut dapat disebabkan dari internal maupun eksternal perusahaan, sehingga perusahaan perlu beradaptasi dengan cepat agar perubahan situasi tidak menjadi ancaman yang dapat menghambat pencapaian sasaran perusahaan. Oleh karena itu, diperlukan intervensiyang dapat mengatasi permasalahan tersebut, yaitu penyusunan performance management system berbasis balanced scorecard, karena dapat mendukung peningkatan kinerja perusahaan melalui pengelolaan sumber daya manusia dengan mempertimbangkan kondisi internal daneksternal perusahaan. Penelitian ini bertujuan untuk merumuskan intervensi berupa rancangan performance management system (tahap prerequisites) berbasis balanced scorecard yang dapat dijadikan acuan dasar bagi perusahaan dalam mencapai kinerja yang optimal. Metodepenelitian ini adalah research & development, dengan melibatkan seluruh job title sebagai partisipan. Hasil rancangan intervensi yang telah dirumuskan berupa rancangan performance management system pada tahap prerequisites (rumusan harapan pimpinan dan skema arahanstrategi, balanced scorecard (objective)). Hasil evaluasi terhadap rancangan intervensi menyimpulkan bahwa rancangan intervensi yang telah dirumuskan ini dapat diterima oleh user dan diberi penilaian yang tinggi oleh expert rater, meskipun terdapat beberapa catatan yang diberikan oleh user dan expert rater. Saran yang dapat diberikan berdasarkan penelitian ini, yaitu penelitian selanjutnya perlu tetap mengacu pada konsep performance management system tahap prerequisites yang telah dirumuskan, agar pengembangan tetap terintegrasi dengan arah, tujuan, dan strategi perusahaan, serta PT. X juga perlu melakukan pilot test untuk menguji keefektifan rancangan intervensi yang telah dirumuskan.
RANCANGAN PENDAMPINGAN “4 SKILLS OF RESILIENCE” UNTUK PENGEMBANGAN RESILIENSI BIDANG AKADEMIK PADA MAHASISWA BIDIK MISI
Authors: Wedyaswari Miryam , Cahyadi Surya , Susiati Erna , Yuanita Rasni Adha 
Published: July 2019

Mahasiswa bidik misi tergolong ke dalam students at risk – siswa dengan risiko gagal lebih tinggi daripada siswa lainnya. Mereka berasal dari golongan status sosial ekonomi menengah ke bawah dengan tuntutan wajib lulus 4 tahun, minimal IPK 2.5, dan ancaman dicabut beasiswa jika semua hal itu tidak terpenuhi. Untuk itulah kemampuan resiliensi diperlukan.Tujuan penelitian ini yaitu untuk membuat rancangan pendampingan 4 skills of resilience yang sesuai untuk mengembangkan kemampuan resiliensi mereka. Penelitian ini mengggunakan definisi resliensi dari Reivich-Shatte (2002). Pendampingan dirancang untuk mahasiswa bidik misi Fakultas Psikologi Universitas Padjadjaran tingkat ketiga sebagai upaya antisipasi mereka menghadapi evaluasi akhir dari DIKTI. Berdasarkan analisis kebutuhan, sebagian besar mahasiswa bidik misi tingkat ketiga memiliki kemampuan resiliensi cenderung rendah terutama pada faktor impuls control, causal analysis, dan realistic optimism. Teknik purposive sampling digunakan untuk memilih partisipan yanng sesuai dengan kriteria peneliti sehingga didapatkanlah 3 partisipan. Empat keterampilan resiliensi yaitu Learning your ABC, Avoiding thinking traps, Challenging belief, dan Putting it in perspective akan dilatihkan untuk meningkatkan ketiga faktor yang rendah tersebut. Pendampingan ini dirancang dalam 6 sesi. Metode penelitian yang digunakan adalah Mixed Method: triangulation embedded design. Hasil dari penelitian ini menunjukkan bahwa rancangan pendampingan untuk sesi I dan sesi II sudah sesuai untuk meningkatkan keterampilan resiliensi pada faktor Impuls Control. Sedangkan sesi III dan IV belum sesuai untuk meningkatkan keterampilan resiliensi (faktor Causal Analysis dan Realistic Optimism) sehingga dibutuhkan perbaikan pada konsten dan prosedur rancangan
APPLICATION OF TRAP BARRIER SYSTEM COMBINED WITH CAGE TRAP FOR CONTROLLING RATS IN RICE FIELD
Authors: Sekarweni Hastin Wulan , Pujiastuti Yulia , Herlinda Siti 
Published: July 2019

Rice-field rat is a main pest of rice. Yield reduction caused by rat is quite high, because rats attack rice plant at all stages. One of the efforts applied to control rats is by using Trap Barrier System combined with cage trap. The objective of this research was to identify species of rat attacking rice plants and investigate the presence of rat by their footprints. The experiment was conducted in Jalur 6 Village Sumber Mulya, Sub-district Muara Telang, District Banyuasin, South Sumatra. One hectare of farmer’s rice field, divided into 3 sub-plot. Each sub-plot was planted with variety paddy of Inpari 22 (sub-plot A), Inpari 33 (sub-plot B), and Inpari 43 (sub-plot C). The number of cage traps was 6 traps per sub-plot. Observations were made 7 times, with an interval of 10 days. Results showed species of trapped rats in the research area was Rattus argentiventer, in which number of males was higher than females. Morphologically, the size of males were bigger than female. Number of footprints did not reperesentative the number of trapped rats. Inpari 43 variety was more preferred by rats because damage intensity was the highest than other two rice varieties.
FOOD HABITS OF LUNDU FISH (Mystus gulio Hamilton, 1822) IN THE WATERS OF SUNGAI DUA (TWO RIVERS) VILLAGE, RAMBUTAN DISTRICT, BANYUASIN REGENCY, SOUTH SUMATERA
Authors: Ridho Moh Rasyid , Patriono Enggar , Pratiwi Ria Hani 
Published: July 2019

The research about food habits of Lundu fish (Mystus gulio Hamilton, 1822) in the waters of Sungai Dua (Two Rivers) Village, Rambutan District, Banyuasin Regency, South Sumatra. The sampling was conducted in five times in December 2016; January, February, March and April 2017. Identification of the samples was in Laboratory of Animal Taxonomy, Biology Department, Faculty of Mathematics and Natural Sciences, Sriwijaya University, Indralaya.The purpose of the research was to analyze the food habits of Mystus gulio Hamilton, determine the relationship of length-weight, determine the conditions, analyze the gastric fullness index. The results of this research showed that the food habits of Mystus gulio Hamilton is plankton, like Cyanophyta, Chlorophyta, Diatomae, Desmidiacae, Euglenophyta, Pyrrophyta, Ciliata, Rhizopoda, Rotaria, and Entomostraca.