bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, LIKUIDITAS, DAN UKURAN KAP TERHADAP AUDIT REPORT LAG (STUDI EMPIRIS PADA PERUSAHAAN PROPERTI, REAL ESTATE, DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015)
Authors: Tannuka Sugi 
Published: June 2019

Ketepatan waktu penyampaian laporan keuangan auditan perusahaan publik merupakan salah satu ukuran bagi pemilik perusahaan, masyarakat khususnya investor guna pengambilan keputusan. Oleh karena itu, penelitian ini dilakukanuntuk mengetahui secara jelas dan melihat hubungan yang lebih spesifik mengenai pengaruh variabel ukuran perusahaan, profitabilitas, solvabilitas, likuiditas, dan ukuran KAP yang mempengaruhi Audit Report Lag. Penelitian ini menggunakan data sekunder berupa laporan keuangan dan laporan auditor independen yang diperoleh dari Bursa Efek Indonesia periode 2011-2015. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling method. Teknik ini mengambil sampel dari tempat tertentu dan menggunakan kriteria untuk tujuan tertentu yang dianggap potensial dalam penelitian ini. Hasil penelitian ini membuktikan bahwa profitabilitas dan ukuran KAP berpengaruh signifikan terhadap Audit Report Lag. Sedangkan, ukuran perusahaan, solvabilitas dan likuiditas tidak berpengaruh signifikan terhadap Audit Report Lag. Penelitian ini juga membuktikan bahwa ukuran perusahaan, profitabilitas, solvabilitas, likuiditas, dan ukuran KAP secara simultan berpengaruh signifikan terhadap Audit Report Lag.Keywords : size of company, profitability, solvency, liquidity, size of firm, Audit Report Lag
PENGARUH LIKUIDITAS, PROFITABILITAS, STRUKTUR MODAL, DAN SUKU BUNGA TERHADAP NILAI PERUSAHAAN
Authors: Meivinia Lulu 
Published: June 2019

Nilai perusahaan yang tinggi akan membuat pasar percaya tidak hanya pada kinerja perusahaan saat ini namun juga pada prospek perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, profitabilitas dan struktur modal terhadap nilai perusahaan dengan suku bunga sebagai variabel moderasi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Metode penentuan sampel dengan metode purposive sampling, dengan beberapa kriteria yang telah ditentukan maka jumlah sampel adalah sebanyak 28 perusahaan sektor pertambangan. Data penelitian merupakan data sekunder diperoleh dari www.idx.co.id maupun website perusahaan tersebut tahun 2012 sampai dengan tahun 2016. Menjawab masalah penelitian dan pengujian hipotesis penelitian digunakan teknik least square dengan alat bantu aplikasi Eviews versi 9.0. Hasil penelitian menunjukkan bahwa : 1) likuiditas dan struktur modal tidak berpengaruh signifikan terhadap nilai perusahaan, 2) profitabilitas berpengaruh signifikan negatif terhadap nilai perusahaan, 3) suku bunga sebagai variabel moderasi memperkuat hubungan antara profitabilitas terhadap nilai perusahaan. Kata kunci : likuiditas, profitablitas, struktur modal, suku bunga dan nilai perusahaan.
Comparative evaluation of antiulcer activity of combination of extracts of Embilica officinalis Gaertn and Musa sapientum Linn in rats
Authors: Keserla Bhavani  , Gnanavel V  , Ratna B  , Jayakar B  , Aanandan  , Natukula Praveen Kumar  , Koya Prabhakar Rao  , Namburi Lakshmi Anjaneya Amarbabu  
Published: June 2019

The present study is to evaluate the anti-ulcer activity of methanolic extract of unripe fruits of Musa Sapientum Linn. and the fresh juice of the fruits of Emblica Officinalis Gaertn in Wistar rats. The methanolic extract unripened fruits of Musa Sapientum Linn. and the fresh juice of the fruits of Emblica Officinalis Gaertn were combined and evaluated for the gastroprotective activity by ethanol-induced model and indomethacin-induced model in rats at a dose of 25mg/kg (p.o) and 50mg/kg (p.o) respectively. Biochemical parameters like ulcer index, the volume of gastric juice, pH of gastric juice, free acidity and total acidity were studied. The unripe fruits of Musa and the fresh juice of Embilica will contain flavonoids, flavones, abscisic acid which shows a significant reduction in gastric volume, pH, free acidity, total acidity and ulcer index at the doses of 25mg/kg (p.o) and 50mg/kg (p.o). The results show that the unripe fruits 0f Musa Sapientum Linn. and fresh juice from the fruits of Emblica Officinalis Gaertn will combinedly possess greater antiulcer activity than that of the individual drugs.
A gênese da docência universitária
Authors: Coêlho Ildeu 
Published: June 2019

O artigo discute a constituição da docência, no medievo latino, inseparável das transformações socioeconômicas e políticas, das transferências do saber greco-árabe, dos renascimentos cultural e escolar, do trabalho de monges copistas e tradutores, da ligação intrínseca entre investigação, formação e ensino na universidade recém-criada. Recuperando etimologia e pronúncia ** dos termos, discute a Escolástica, filosofia e método de ensino em que a docência se afirma no ato de ler, explicar, comentar os textos, submeter conceitos, argumentos e teses ao crivo da razão, pôr questões em discussões públicas nas quais a verdade não depende da autoridade de quem diz, mas daquilo que foi dito. Redescobertas e traduzidas, as obras de Aristóteles surgem como ameaça para alguns mestres, mas para outros era tudo o que precisavam para exercer seu ofício: um texto lógico, profundamente formativo. Assim, a universidade medieval e seus mestres podem nos ajudar a repensar e recriar a docência hoje.
Compreendendo os movimentos construtivos da docência superior: construções sobre pedagogia universitária
Authors: Isaia Silvia Maria , Bolzan Doris 
Published: June 2019

Esse artigo decorre de pesquisas que as autoras vêm desenvolvendo em especial sobre a temática dos ciclos de vida profissional de professores do ensino superior. Discute os possíveis movimentos construtivos na trajetória docente de professores universitários. Essa discussão se dá a partir da busca pela compreensão dos movimentos construtivos da docência, bem como do delineamento de possíveis ciclos de vida profissional desses sujeitos. Os participantes da pesquisa foram agrupados considerando-se o tempo de experiência no magistério superior, com a finalidade de narrarem suas biografias. Nesta análise encontramos quatro movimentos construtivos da docência: preparação à carreira docente; entrada efetiva no magistério superior; marcas da pós-graduação na docência superior; professoralidade docente. Os achados permitem-nos especular que os fios das concepções de docência são tecidos a partir dos movimentos construtivos ao longo da trajetória docente, demarcando-os como um processo contínuo de aprendizagem docente.
Educação online: um caminho para a construção da autonomia?
Authors: Rocha Adriana , Vilarinho Lúcia Regina 
Published: June 2019

A educação online vem se consolidando como alternativa para o enfrentamento de desafios educacionais da contemporaneidade, entre eles a necessidade de formar cidadãos autônomos, capazes de trabalhar colaborativamente. Mas, pode a autonomia ser desenvolvida e ampliada em um curso na modalidade online? A pesquisa aqui relatada teve por objetivo investigar, segundo a visão de alunos e tutores de um curso online, o processo de construção da autonomia na aprendizagem. Tendo como suporte metodológico o pressuposto de que visões de sujeitos são construções subjetivas e, por isso mesmo, devem ser analisadas em uma perspectiva qualitativa, a coleta de dados foi feita mediante observação de campo (virtual) e aplicação de questionários para alunos e tutores. Os resultados permitiram concluir que a autonomia é um processo que: depende da determinação do sujeito, mas não se concretiza solitariamente; demanda responsabilidade, organização, disciplina, maturidade e compromisso; é favorecido pela mediação pedagógica.
Formação do trabalhador solidário: emancipação ou legitimação da exploração
Authors: Silva Ronalda Barreto , Azevedo Alessandra Bandeira Antunes 
Published: June 2019

O artigo pretende realizar uma reflexão sobre a formação para o trabalho e a cidadania de segmentos da população que se encontram em situação de vulnerabilidade social frente às transformações do mundo do trabalho e o aumento da desfiliação. O propósito é discutir a formação que se dá em uma alternativa de organização dos trabalhadores que enfatiza a preservação da vida e a cidadania: a Economia Solidária. A questão central é a possibilidade de emancipação do trabalhador ou da legitimação da exploração para o apaziguamento político. Parte-se do entendimento de que a dialética reprodução/transformação deve permear as análises, a luta pela elaboração de políticas públicas e demais ações de formação, produção e comercialização pertinentes ao setor.
Dancing with the King.
Authors: Meredith Paul 
Published: June 2019

The Waikato conflict 1863-64 ended with Rewi Maniapoto’s famous stand at Ōrākau and his celebrated reply to the British call for his surrender, ‘E hoa mā, ka whawhai tonu mātou, ake! ake! ake!’ [Friends, we shall fight you forever and ever]. Rather than give in, Rewi and his supporters made their escape across the Puniu River back into the heart of Ngāti Maniapoto territory. The British halted at Ōtawhao and Kihikihi and carried out a wholesale raupatu (confiscation) of the lands of Waikato through to the Puniu river. Rewi and others had come to the aid of the Māori king, Tawhiao.
Doing Our Bit: The Campaign to Double the Refugee Quota.
Authors: O'Connor Ruby 
Published: June 2019

Over the past few decades the world has seen a large increase in the number of people seeking asylum. The reactions from Western nations have been varied and the question of responsibility is of social and political significance. When Murdoch Stephens began his campaign in 2013, New Zealand had not increased its refugee quota in 30 years, and amidst this global refugee crisis, their intake figures were poor by international comparison. In Doing Our Bit – The Campaign to Double the Refugee Quota, Murdoch Stephens reviews his campaign, and issues the challenge that New Zealand is not just a passive spectator in the refugee crisis.
Lombricomposta para recuperar la fertilidad de suelo franco arenoso y el rendimiento de cacahuate (Arachis hypogaea L.).
Authors: Ramos Oseguera Carla Anahí , Castro Ramírez Adriana Elena , León Martínez Noé Samuel , Álvarez Solís José David , Huerta Lwanga Esperanza 
Published: June 2019

Peanut production is a significant source of income for Chiapas, which is the country’s second largest producer. Jiquipilas is one of the producing municipalities of the state; however, its yield has decreased in the last four years (from 2.4 to 1.45 Mg ha‑1) probably due to the intensive management, propitiating the gradual deterioration of the physical, chemical and biological properties of the soil (loss of fertility). In sandy loam soils, we evaluated the changes in said properties after addition of vermicompost and how these, in turn, affected crop yield. The study was conducted in a single crop cycle (2016), in a plot traditionally planted with peanuts (Arachis hypogaea L.) in the ejido of Jose Maria Pino Suarez, Jiquipilas, Chiapas. The vermicompost was made with agricultural residues of the region (manure, corn and peanut waste). We experimented with four different doses of vermicompost (300, 225, 150, and 75 g), which were complemented with agroecological management (without chemical inputs and incorporation of manually pulled and cut weeds between rows as dead cover). Soil with intensive management (application of fertilizers, insecticides, synthetic herbicides) and soil with agroecological management were considered as controls. The addition of vermicompost to the soil had a positive effect on physical properties (field capacity, real density and porous spaces); in terms of chemical properties, there were positive results in the availability of phosphorus, potassium, iron and manganese, as well as in the pH. Higher CO2 emissions were also obtained due to microbial activity. The emergence of plants and their flowering occurred in less time with vermicompost. Although there is a clear trend toward higher crop yield with the addition of vermicompost, there were no statistically significant differences.
Efecto de la salinidad y nitrógeno inorgánico del suelo en los compuestos fenólicos y capacidad antioxidante de Lycium berlandieri
Authors: Farías Tapia Rubén , Olivas Sánchez Martha Patricia , Flores Margez Juan Pedro , Martínez Ruiz Nina Del Rocío , Álvarez Parrilla Emilio 
Published: June 2019

Polyphenolic compounds are antioxidants compounds mainly present in plants and its concentrations may differ between the same species located at different growing points, since plants produce these compounds for protection against oxidative stress as a result of environmental factors that could affect them. The aims of present research, were: to determine the proximate composition; the polyphenolic compounds concentration and antioxidant activity in fruits of Lycium berlandieri, collected in the three locations of the municipality of Juárez, Chihuahua (Riveras del Bravo, San Isidro and San Agustín), to evaluate the effect of the inorganic nitrogen, alkalinity and salinity of the soil on the content of total phenolic and flavonoids compounds. The humidity content in the fruits of L. berlandieri ranged between 78.2 to 93.3%; the proximal composition of the fruit in dry weight indicated an ash content from 3.6 to 5.3%, fats from 0.9 to 6.7% protein from 9.0 to 15.4% and 75.2 to 85.7% total carbohydrates. In terms of polyphenolic compounds (in dry weight), fruits from San Agustín showed the highest concentration of these compounds, particularly in total phenols 12 mg EAG (P = 0.002) and 9.02 mg EC in flavonoids (P = 0.001). Results of soil analysis indicated that the soil of San Agustín showed the highest concentration of nitrates (88.51 mg kg-1) and a more saline soil (6.04 dS m-1). Overall, the results obtained allowed to attribute that the differences in concentration of polyphenolic compounds in the fruits of L. berlandieri, are related to the salinity of the soil and availability of nitrates, therefore the soil of San Agustín in Ciudad Juárez, Chihuahua it is optimal for the cultivation of L. berlandieri.
Competências Empreendedoras: um estudo dos acadêmicos do curso de Administração de Empresas
Authors: Campelo Hadna Cordeiro , Fonseca e Fonseca Paulo Roberto Campelo , Ferreira Thiago Cardoso , Souza Kassyo Augusto Lima de 
Published: June 2019

O seguinte artigo tange a respeito do conceito geral das competências empreendedoras e de suas contribuições em função de seu desenvolvimento em alunos do curso de administração. Como problemática, a referida pesquisa procurou saber Que tipos de competências empreendedoras a graduação em administração de empresas mais forma em seus discentes? Sendo assim, este trabalho tem como objetivo analisar quais são as competências empreendedoras exigidas pelo mercado de trabalho do século XXI que são mais formadas nos discentes do curso superior de administração de empresas. A pesquisa foi aplicada com 100 discentes formandos do curso de Administração de empresas na Universidade CEUMA, uma IES privada de São Luís, os quais responderam 15 afirmações geradas com auxílio do GoogleForms. A análise foi quantitativa e a tabulação feita com auxílio do programa estatístico Sphinx. Por meio dos resultados obtidos, notou-se que a competência empreendedora mais evidenciada nos alunos de administração foi a estratégica com um desvio padrão de 0,69 e a menos evidenciada foi a conceitual com 0,92, demonstrando assim, que os discentes de administração da IES estudada possuem altos níveis de competência estratégicas e ainda receio de iniciarem empreendimentos. The following article deals with the general concept of entrepreneurial skills and their contributions in function of their development in students of the administration course. As problematic, the referred research sought to know What types of entrepreneurial skills the undergraduate in business administration more form in its students? Thus, this paper aims to analyze which are the entrepreneurial skills demanded by the labor market of the XXI century that are more formed in the students of the superior course of business administration. The research was applied with 100 students graduating from the Business Administration course at CEUMA University, a private HEI from São Luís, who answered 15 statements generated with the help of GoogleForms. The analysis was quantitative and the tabulation was done using the Sphinx statistical program. By means of the obtained results, it was noticed that the entrepreneurial competence more evidenced in the students of administration was the strategic one with a standard deviation of 0.69 and the less evidenced was the conceptual one with 0,92, demonstrating, thus, that the students of administration of the IES studied have high levels of strategic competence and I am still afraid to start ventures.
A relação entre o Balanced Scorecard e a mitigação dos riscos organizacionais: estudo de caso múltiplo
Authors: Silva Gabrielle Ribeiro Rodrigues da , Abib Gustavo 
Published: June 2019

O risco, inerente a qualquer atividade, está presente tanto no cotidiano individual quanto no empresarial. A literatura aponta ainda lacunas na relação entre a gestão do risco e as metodologias de análise de desempenho, aqui tratado através do Balanced Scorecard (BSC). O objetivo deste artigo repousa na investigação da relação entre o BSC e a gestão ou a mitigação dos riscos corporativos, analisando, se a ação de estabelecer uma cultura voltada para a implementação, execução e controle das estratégias, apoiada por sistemas adequados de medição de desempenho, impactam na gestão dos riscos. Por meio de um estudo de múltiplos casos com três grandes empresas que já haviam implantado o BSC há pelo menos dois anos, buscou-se tal resposta. Apesar do risco ser administrado de maneira diferente em cada organização, verificou-se que com a adoção da metodologia do BSC possibilitou as empresas identificarem uma maior gama de riscos prováveis, potencializando assim a sua gestão. O sistema de mensuração de desempenho auxiliou a empresa a focar eventuais áreas de risco estratégicas e auxiliar a direção em um plano de ação sustentável para atenuar os riscos. The risk, inherent in any activity, is present both in the individual and in everyday business. The literature also highlights gaps in the relationship between risk management and performance analysis methodologies, here handled through the Balanced Scorecard (BSC). The aim of this paper lies in investigating the relationship between the BSC and the management or mitigation of corporate risks, analyzing whether the action of establishing a culture focused on the implementation, execution and control of strategies, supported by adequate performance measurement systems, impact on risk management. Through a multiple case study with three large companies that have already deployed the BSC for at least two years, we sought to answer such question. Despite the risk be administered differently in each organization, it was found that by adopting the BSC methodology enabled companies to identify a wider range of possible risks, thus enhancing its management. The performance measurement system helped the company to focus on possible strategic risk areas and assist the direction on a sustainable action plan to mitigate the risks.
HOMESTAY START-UP MODELTO SUPPORT SUSTAINABLE TOURISM IN LOMBOK, INDONESIA
Authors: Saufi Akhmad , Rinuastuti Baiq Handayani , Agusdin Agusdin , Furkan Lalu M. 
Published: June 2019

Despite the important roleof local entrepreneurs for sustainable tourism, the process of starting up small tourism enterprises remains unclear. The current study is aimed at constructing a start-up model of small tourism enteprise, particularly homestay.Qualitative method was adopted. Data was collected using semi-structured interviews, observation, and documentary. Interviews were made with 6 homestay owners in three tourist destinations in West Lombok Regency. Data was recorded and then analysed using content analysis. The study constructs a start-up model consisting of two phases, orientation and starting phases. The orientation phase elaborates the process of entrepreneurial opportunity recognition, business capital preparation, and starting preparation. The starting phase describestrial and error process regarding product creation, resource allocations, finance management, and marketing strategies. In the starting phase entrepreneurs have todeal with business competition and business uncertainties. The succes in undertaking the starting phase can lead an entrepreneur into a further business development. But,the fail in going through the starting phase can lead into bankruptcy and/or the situation in which the entrepreneurs have to re-start their business again from the beginning. The study results provide reference for community empowerment, bring theoretical and managerial impacts, and create gap for a further research. Keywords : homestay start-up, orientation phase, starting phase, tourism industry, Lombok
PENGARUH KEPUASAN KERJA TERHADAP KUALITAS LAYANAN DENGAN KOMITMEN ORGANISASIONAL SEBAGAI VARIABEL MEDIASI PADA SOPIR PT. LOMBOK TAKSI
Authors: Budi Eko Setia , Surati Surati , Wahyulina Sri 
Published: June 2019

The growth of online taxi service recently becomes the threats for PT Lombok Taksi to still survive against the competition in the business this research is aimed at analyzing the significant effect of work satisfaction on the service quality of drivers of PT Lombok Taksi, at analyzing the significant effect of work satisfaction on organizational commitment, at analyzing the significant effect of organizational commitment on service quality of drivers PT Lombok Taksi. This research is associative-causal the population is all 532 drivers of Lombok Taksi from which 84 samples (rounded to 100) were selected as respondents by applying the Slovin formula. The samples were selected through propotional random sampling technique. The hypothesis test was conducted using path analysis using SPSS program version 16.00 for windows.Keywords : work satisfaction, organizational commitment, service quality.
Information Processing Effects of Accounting Consistency: Evidence from Egypt
Authors: Bedier Reem Essam , H. Abdel-Azim Mohamed H 
Published: June 2019

Using path analysis, this study investigates the direct and indirect effect of accounting consistency and accounting-based earnings quality proxy on market synchronicity of the Egyptian listed firms. We firstly examine how time-series accounting consistency achieves earnings quality. We find a significant association between time series accounting consistency and lower variation of accruals residuals. We also examine the direct impact of accruals quality on stock returns synchronicity. We find a significant association between lower variation of accruals residuals and higher stock returns synchronicity. Finally we examine the direct and indirect impact of accounting consistency on market synchronicity. We find that the consistent use of accounting policies can achieve market synchronicity only after achieving earnings quality. Our findings indicate that earnings quality increases the effect of time series accounting consistency on achieving stock returns synchronicity.