bluuebunny/crossref_metadata_2025_split huggingface dataset:
Características antropométricas y condición física funcional de adultos mayores chilenos insertos en la comunidad.
Authors: Guede Rojas Francisco , Chirosa Rios Luis Javier , Fuentealba Urra Sergio , Vergara Ríos César , Ulloa Díaz David , Salazar Henríquez Sergio , Márquez Mayorga Héctor , Barboza González Paola 
Published: November 2017

Introducción: La antropometría y condición física funcional (CFF) son aspectos fundamentales para la conservación de la independencia funcional del adulto mayor (AM). Sin embargo, poco se ha investigado en AM chilenos. Objetivo: Analizar características antropométricas y CFF de AM autovalentes. Métodos: Participaron 116 sujetos del estudio. Se determinó la prevalencia de categorías de peso (Índice de Masa Corporal [IMC]) y riesgo cardiometabólico (RCM) (Perímetro Cintura [PCIN], Índice Cintura-Cadera [ICC] e Índice Cintura-Talla [ICT]). Además, rendimiento físico “bajo la norma” y estándares de rendimiento (Batería Senior Fitness Test [SFT]). Se analizaron las diferencias antropométricas y de CFF en función del sexo y categorías etarias. Resultados: Un 63,8% y 73,5% de hombres y mujeres respectivamente presentó exceso de peso. La mayor prevalencia de RCM se obtuvo mediante ICT y las pruebas con mayor prevalencia de bajo rendimiento fueron “Paso 2 minutos” (P2M) y “Juntar las manos detrás de la espalda” (JME). El estándar de rendimiento se alcanzó en un 29,7% y 17,3%, en hombres y mujeres respectivamente. Hombres presentaron mayor talla, ICC, fuerza y capacidad aeróbica. Mujeres presentaron mayor perímetro de cadera, IMC, ICT y flexibilidad. Estos resultados tienden a conservarse en los análisis de acuerdo a categorías etarias. Conclusiones: La muestra presentó una alta prevalencia de exceso de peso, RCM y bajo rendimiento físico especialmente en mujeres. Debido a su bajo costo y complejidad, se plantea que la evaluación integral de parámetros antropométricos y de CFF, debiese implementarse en programas de atención primaria orientados a la conservación de la funcionalidad del AM.
BANKRUPTCY ANALYSIS USING ALTMAN Z SCORE MODEL IN MANUFACTURING COMPANY AT INDONESIA STOCK EXCHANGE IN 2013-2014
Authors: Kurniawati Suci 
Published: November 2017

Analysis of financial distress is very important, because it enables to assess an indication of the company's financial distress, how the indication of financial distress using Altman z-score in industry manufacturing sector in 2013-2014, and whether the Altman z-score model can be used as a tool in predicting the tendency of financial distress. The purpose of this study is to analyze the financial distress of 125 manufacturing companies with different sectors and subsectors using Altman Z-Score model in 2013 and 2014. The source of data used was secondary data, such as financial statements of manufacturing companies’ publication issued by BEI and obtained from the internet by downloading through the website: www.idx.com. This study employed descriptive quantitative method. The findings of the Z-Score index on manufacturing companies in 2013 were occupied by PT. Intan Wijaya International Tbk. in chemical subsector, and in 2014 Herbal and Pharmaceutical Industry of PT Sido Muncul Tbk. was the first highest rank and healthy condition. Whereas the lowest rank was PT. Asia Pacific Fiber Tbk. in textile and garment sub-sector in 2013 and 2014, having financial distress condition. The findings of this study are not consistent or even in accordance with the reality which shows that the Altman method cannot be used as a tool to indicate a tendency towards company’s financial distress.
PHYTOCHEMICAL EVALUATION AND ANTIMICROBIAL ACTIVITY OF GRACILARIA OPUNTIA: AN IMPORTANT ANTI-DIABETIC RED MARINE MACROALGAE
Authors: Rayapu Lavanya , Makkar Fazina , Chakraborty Kajal , Valluru Lokanatha 
Published: November 2017

Objective: Microorganisms have developed resistance to existing available antibiotics, thereby thriving to anemerging need for new generation of antibiotics. Since seaweeds provide a rich source of bioactive molecules,the present study aimed to investigate its anti-microbial potential against clinically important microorganism.Methods: Redseaweed namelyGracilaria opuntia collected from different coastal regions of Gulf of Mannar and Rameswaram, India was used. For microbiological testing of the seaweed extracts, agar disc diffusion methodwas used.Results: The zone of inhibition was measured for all the different crude algal extracts against strains ofmicroorganisms such as Escherichia coli, Staphylococcus aureus, Klebsiella pneumonia and Pseudomonasputidathat cause diseases in diabetic patients. Crude extracts prepared from aqueous, ethanol and methanol extraction procedures revealed that aqueous extraction procedure have a wide range of antimicrobial activity against all thetest pathogens.Conclusion: The overall antibacterial activity assessed from the above results indicates the presence of activeconstituents in the extractions of seaweeds which can be explored for the production of significant moleculeswhich could be used in pharmaceutical industry.
Value Related Practices Used by Teacher Educators at a Public University, Islamabad
Authors: Mahmood Munazza , Rizvi Syed Asad , Perveen Uzma 
Published: November 2017

<p>Values play a vital role in any teacher-training program. The value practices, used by teacher educators affect students’ understanding and practicing of values. This study aimed to explore the value related practices of teacher educators and to rank the value practices of education programs at a public sector university. Survey method was used for the study and the population comprised prospective teachers of education program at the university.100 prospective teachers were selected through simple random sampling technique. Data were collected through questionnaire and analyzed by using mean. It was found that there were several value related practices used by teacher educators such as realness, prizing, empathic understanding, fully functioning person, humility, lovingness, courage – overcoming one’s own fears, tolerance, decisiveness, living the tension between patience and impatience and the joy of living. With reference to ranking, realness stood above all other values. It is recommended that there may be more focus on different value related practices and that these are introduced in contents of teacher education program.</p>
Thermodynamic – Informational Paradigm in the Context of the Formation of a Mathematical Model of Transient Processes in an Open System
Authors: Ismailov Bahram Israfil 
Published: November 2017

In this article the theoretical substantiation on the developed mathematical model of the analysis of transient processes of interacting heterogeneous hyperchaotic systems of fractional order is given. The model represents a thermodynamically spectrum of the dimensions of Poincare’s return time. The thermodynamic category in open system is the entropy of Tsallis in fractional space.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR DAN GCG SEBAGAI VARIABEL PEMODERASI
Authors: , Hidayatullah 
Published: November 2017

This Thesis investigated the influence of financial performance toward corporate value by exposing Corporate Sosial Responsibility (CSR) and Good Corporate Governance (GCG) as Moderating Variables. Corporate Financial performance as independent variable is represented by the Financial Value Added (FVA) and Corporate Value as Dependent Variable is represented by Tobin `s Q value. CSR value is indexed based on the 78 items of exposure themes and GCG value is indexed using the 18 items of exposure themes which the researcher called Corporate Governance Perception Index. After selecting 149 companies listed in Indonesia Stock Exchange, the researcher found 39 manufacture companies. qualified as the research objects based on the defined criteria, with observation timeframe from the year of2005 to 2008. The result of the research concludes that: Financial Performance (FVA) significantly influences the corporate value (Tobins 'Q); Corporate Sosial Responsibility also influences the relationship of corporate financial performance and the corporate value; and Good Corporate Governance influences the relationship of corporate financial performance and the corporate value as well.Keywords: Financial value Added, Tobin 's Q, CSR, GCG
PENILAIAN HARGA SAHAM PERUSAHAAN PEMBIAYAAN DI BURSA EFEK INDONESIA
Authors: Hong Kim , Nasution Fakhruddin 
Published: November 2017

The purpose of multi finance companies’ stock price valuation is to know their intrinsic values by performing fundamental analysis using dividend discount model, free cash flow to the firm model, free cash flow to equity model, and residual income model. Research data uses secondary data in the period of 2006-2010 which consists of Indonesian Stock Price Composite Index (IHSG), and multi finance companies’ stock prices taken from Yahoo Finance; multi finance companies’ financial statements taken from Indonesian Stock Exchange (BEI) reports; multi finance industry data taken from Bapepam-LK. As a result of research, stock of ADMF is fair valued by using the analysis of dividenddiscount model; undervalued by using the analysis of free cash flow to the firm and free cash flow to equity models; overvalued by using the analysis of residual income model. Stock of BFIN is undervalued by using the analysis of dividend discount, free cash flow to the firm, and free cash flow to equity models; overvalued by using the analysis of residual income model. Stock of MFIN is overvalued by using the analysis of dividend discountand residual income models; undervalued by using the analysis of free cash flow to the firm and free cash flow to equity models. Statistic t-test shows that there are no significant differences to value stock prices using dividend discount, free cash flow to the firm, free cash flow to equity, and residual income models, therefore investment analyst or investor may use one of the chosen stock price valuation model.Keywords: Multi finance companies, Fundamental analysis, Stock price valuation model, Intrinsic value, Required return, Investment risk
ANALISIS KEMAMPUAN BERPIKIR KRITIS AUDITOR INTERNAL PADA TAHAP PERENCANAAN AUDIT SISTEM MANAJEMEN MUTU DI UNIVERSITAS SURABAYA
Authors: Callista Bella , Andono Fidelis Arastyo 
Published: November 2017

This study aims to look at how critical thinking skills when planning the audit ofquality management system at the University of Surabaya. The background ofthis research is because there has been no previous study that discusses thecritical thinking skills and their relation to the audit planning process. In itspractice, this study used a qualitative approach and can be categorized as basicresearch by conducting interviews and document analysis as the primary methodfor obtaining the data. It is intended that the results of this study can actually see how the role of critical thinking skills of internal auditors during audit planning. The interviews were conducted at 3 Ubaya internal audit staff. In the other, the analysis is done using several documents were obtained as a result of information that reinforces interviews. From these results, it was found that there is a role of the auditor’s ability to think critically when planning the audit of quality management system in Ubaya. In addition, critical thinking skills possessed by the auditor may develop through experience and the training.
PENGARUH BUDAYA ORGANISASI TERHADAP INOVASI PRODUK PADA TV BERITA MILIK PEMERINTAH INDONESIA (STUDI KASUS PADA LPP TELEVISI REPUBLIK INDONESIA)
Authors: Putranto Ardino Yosland , , Wahyuningsih 
Published: November 2017

In the era of open competition and is very tight at this time, product innovation is not an option but a necessity. The changes and dynamics in market and also the environment in general, can not be ignored if you want to continue to survive in the business. Accordingly, this case study attempted to analyze on product innovation, particularly in relation to organizational culture. Case studies conducted at the Institute for Public Broadcasting (LPP) Televisi Republik Indonesia (TVRI) as a government-owned TV station news which is also the oldest TV station in Indonesia. The analysis focused on the influence of organizational culture - which includes the type of adhocracy and hierarchy culture - to product innovation in TVRI. Data were obtained through questionnaires to managers and staff of the news division field. With the method of multiple regression analysis, the results suggest that there are cultural influences of organizational culture that include adhocracy and hierarchyculture to product innovation either jointly or individually. The type of culture that encourages more product innovation happening in the LPP TVRI is adhocracy culture. This indicates that TVRI should immediately make the transition a culture that has been more dominant, the hierarchy culture, toward a more flexible and responsive to environmental changes, which is adhocracy culture. Thus expected to be able to support its role in maximazing the function of public institutions to provide more balanced information on the people of Indonesia.
IMPLEMENTASI CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PUBLIK YANG MASUK DALAM PEMERINGKATAN CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI) TAHUN 2008-2010
Authors: Sunarto Herry 
Published: November 2017

During 1998, not only monetary crisis happened but also politics crisis suddenlybecame a trend in Indonesia. Many cases of corruption in our country havecauses many industries lost their investor’s trust. Theoretically, good corporategovernance practice can enhance company’s value by increasing theirperformance and generally corporate governance can increase the investor’strust. But in reality, one of the causes of monetary crisis was how weak thecorporate governance was. This research is to find out whether corporategovernance affects the company’s performance. Based on the analyzed and test,at statistic á (5%), there is significant effect between the implementation of the corporate governance and the operational performance of the company which proxy by Return on Equity (ROE) and Net Profit Margin (NPM). But have no significant effect between the implementation of the corporate governance and the operational performance of the company which proxy by Return on Asset (ROA).
PENGARUH KINERJA SOSIAL DAN KINERJA KEUANGAN PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL INTERVENING TERHADAP NILAI PERUSAHAAN
Authors: Suparjan Andika , Mulya Ali Sandy 
Published: November 2017

Changes in the level of public awareness regarding the development of business in Indonesia, creating a new awareness of the importance of implementing Corporate Social Responsibility (CSR). CSR implies that, every the company has a moral duty to be honest, obey the law, uphold the integrity and incorruptibility. CSR emphasizes that companies should develop ethical business practices and continuous (sustainable) economic, social and environmental. The aim research is to know the effect of social performance (environmental performance and product) and financial performance within CSRdisclosure as an intervening variable towards firm value. The sample used in this study as many as 84 companies from years of research 2005-2009. The analysis techniques used by using path analysis. The results are seen from the R2 value of 84.2% indicates that the performance of social (environmental performance and products) and financial performance of the company have contributed on disclosure of CSR are 84.2% and the rest is influenced by factors that are not included in the model. While the magnitude of the effect on firm value indicated by the R2 value of 53.8% means that the performance of social (environmental performance and products), corporate financial performance, and disclosure of CSR has an influence on enterprise value contribution of 53.8% is influenced by factors that are not included in the model.
PENGARUH SAP BERBASIS AKRUAL, SISTEM INFORMASI AKUNTANSI, KUALITAS SDM, PENGENDALIAN INTERNAL DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN DI BADAN NASIONAL PENANGGULANGAN BENCANA
Authors: Eveline Franta 
Published: November 2017

This Study objectives are to test the influence of Accrual Based – Government Accounting Standard, Accounting Information System, Human Resourching Quality, Internal Control, and Organizational Commitment affect the quality of Ministry/Board financial statements especially in National Board of Disaster Management (BNPB). This study population is the stakeholders of National Board of Disaster Management financial statement consisting of Authorized Budget User, Financial Bureau, Expenditure Treasurer, Assistant of Expenditure Treasurer, Commitment-Making Officer, and Internal Auditor in BNPB. Sample is determined by using Proportionate Stratified Random Sampling techniques. Using the Likert measurement scale and Inferensial Parametris data analysis. The hypothesis is tested comparatively. The result showed that The Impplementation of Accrual Based – Government Accounting Standard have a significant effect on the quality of financial statement, Impplementation of Accounting Information System have a significant effect on the quality of financial statement, Human Resourching Quality have a significant effect on the quality of financial statement, Internal Control have a siginificant effect on the quality of financial statement, and Organizational Commitment have a significant effect on the quality of financial statement. The maximum implementation of Accrual Based – Government Accounting Standard, Accounting Information System, Human Resorching Quality, Internal Control and Organizational Commitment will increase as well as the quality of financial statement in BNPB.Keywords: Accrual Based – Government Accounting Standard, Accounting Information System, Human Resourching Quality, Internal Control, Organizational Commitment, National Board of Disaster Management.
PENGARUH PENGUNGKAPAN SUKARELA DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA
Authors: Rachmawati Sistya 
Published: November 2017

Tujuan penelitian untuk mengetahui pengaruh pengungkapan sukarela dan pengungkapan tanggung jawab sosial perusahaan terhadap koefisien respon laba dengan komite audit dan kualitas audit sebagai variabel pemoderasi. Sampel yang digunakan adalah 73 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2014, sehingga jumlah observasi adalah 219. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Penelitian ini menggunakan metode analisis data panel. Alat analisis yang digunakan untuk pengujian hipotesis adalah Eviews 8.0.Hasil penelitian pada model tanpa memasukkan variabel mederasi menunjukkan bahwa pengungkapan tanggung jawab sosial perusahaan terbukti memiliki pengaruh pada koefisien respon laba. Sedangkan pengungkapan sukarela dan variabel kontrol tidak memiliki pengaruh terhadap koefisien respon laba. Pada model pengujian dengan memasukkan variabel moderasi yg diproksi dng kualitas audit dan komite audit menunjukkan hasil bahwa semua variabel tidak signifikan.Kata Kunci :Pengungkapan sukarela, Pengungkapan Tanggung Jawab Sosial Perusahaan, Koefisien Respon Laba, Komite Audit, Kualitas Audit.
PENGARUH KRISIS MONETER PADA KINERJA KEUANGAN DAN NILAIPERUSAHAAN
Authors: Novyarni Nelli 
Published: November 2017

This study was aimed analyzing the monetary crisis on financial performance and corporation value effect.This study found that the monetary crisis affect on financial performance and corporation value. The study on 50 manufacturing companies consist of 25 companies variety business and industry and pharmacist notes at Jakarta Stock Exchange from 1992 to 2002 revealed that the monetary crisis cause decrease in financial performance and corporate value. Based on before and after mean financial and Tobin 's Q ratio, it found that the monetary crisis cause decrease in financial performance especially in 1998 and corporation value from 1998 to 2002. This study also found that based on each sector, the monetary crisis affect all financial ratio at sector one, especially in 1998 and 2000 and the monetary crisis just affect debt to equity ratio from to 2002 at sector two. Beside that the monetary crisis affect corporation value of all sectors.Keywords: Monetary crisis; financial ratio; Tobin's Q; Financial Performance; Value of the firm.
AKAD MUDHARABAH DALAM PERBANKAN SYARIAH
Authors: Astutik Sri 
Published: November 2017

Sharia Bank has the function of collecting funds from the community and channeling funds to the public. One of the contracts used in the transaction is done by Mudharabah contract. Mudharabah is a business cooperation between two parties where the first party (shahibul maal) provides all capital, while the other party becomes the manager (mudharib). Making Mudharabah Agreement as part of Muamalah can be modified in accordance with the times and adjust to the needs, however, making mudharabah contract in sharia banking must still fulfill the principles of sharia. Keywords: Akad Mudharabah, Banking, Sharia
O Planejamento Tributário nas Empresas e os Requisitos Utilizados Pela Autoridade Administrativa para a sua Desconsideração
Authors: Macei Demetrius Nichele , Borges Machado Graziela Cristina Da Silva 
Published: November 2017

O planejamento tributário é um importante instrumento de utilização das empresas com vistas a diminuir, postergar ou eliminar a sua carga tributária. Atualmente, as atividades empresariais são estruturadas, planejadas e organizadas em torno de tributo, visto ser um este um elemento decisivo dentro do seu negócio, todavia, a Administração como não poderia deixar de ser, questiona e averigua se tais procedimentos foram adotados de forma lícita (elisão fiscal) ou ilícita (evasão fiscal), e ainda, que verificado a licitude, procuram averiguar seus propósitos. Diante de tal relação, importante análise deve ser empreendia para verificar quais são os limites adotados pelo fisco, dentro do procedimento ou do processo administrativo que lhe é inerente, para a desconsideração de tais atos.
Atos de Improbidade na Lei de Responsabilidade Fiscal
Authors: Efraim Rosely Da Silva , Murta Antônio Carlos Diniz 
Published: November 2017

Este trabalho aborda as interfaces existentes entre a Lei de ImprobidadeAdministrativa Lei nº 8.429/92 - LIA e a Lei de Responsabilidade Fiscal Lei Complementar101/00 LRF visando o resgate da ética na Administração Pública, diante do elevado índice de improbidade constatado nos últimos anos. O trabalho baseia-se no método indutivo, realizado através de pesquisa bibliográfica, compreendendo consulta às leis, revistas jurídicas e diversas doutrinas que abordam o tema. Indaga-se de que maneira é possível controlar e prevenir as práticas ímprobas, além de buscar identificar o entrosamento da Lei de Improbidade Administrativa com a Lei de Responsabilidade Fiscal, e demonstrar se a inobservância da LRF resulta em atos de improbidade administrativa. Diante dessa temática conclui-se que para viabilizar o resgate da ética na Administração Pública torna-se fundamental que as sanções previstas no Ordenamento Jurídico Brasileiro, com o intuito de coibir e responsabilizar os agentes ímprobos, sejam aplicadas de forma célere; que seja realizado um melhor preparo e treinamento dos agentes públicos, sobretudo assessorias jurídicas, administrativas e contábeis para que possam executar corretamente os atos da Administração Pública, bem como a implantação e atuação eficiente e impessoal de sistemas de controle interno e externo da Administração Pública.