bluuebunny/crossref_metadata_2025_split huggingface dataset:
Material engineering for silicon tunnel field-effect transistors: isoelectronic trap technology
Authors: Mori Takahiro , Iizuka Shota , Nakayama Takashi 
Published: August 2017

AbstractThe tunnel field-effect transistor (TFET) is one of the candidates replacing conventional metal–oxide–semiconductor field-effect transistors to realize low-power-consumption large-scale integration (LSI). The most significant issue in the practical application of TFETs concerns their low tunneling current. Si is an indirect-gap material having a low band-to-band tunneling probability and is not favored for the channel. However, a new technology to enhance tunneling current in Si-TFETs utilizing the isoelectronic trap (IET) technology was recently proposed. IET technology provides a new approach to realize low-power-consumption LSIs with TFETs. The present paper reviews the state-of-the-art research and future prospects of Si-TFETs with IET technology.
MACHINE LEARNING IMPLEMENTATION FOR THE CLASSIFICATION OF ATTACKS ON WEB SYSTEMS. PART 1
Authors: Smirnova K. , Smirnov A. , Olshevska O. 
Published: August 2017

The possibility of applying machine learning is considered for the classification of malicious requests to a Web application. This approach excludes the use of deterministic analysis systems (for example, expert systems), and based on the application of a cascade of neural networks or perceptrons on an approximate model to the real human brain. The main idea of the work is to enable to describe complex attack vectors consisting of feature sets, abstract terms for compiling a training sample, controlling the quality of recognition and classifying each of the layers (networks) participating in the work, with the ability to adjust not the entire network, But only a small part of it, in the training of which a mistake or inaccuracy crept in. The design of the developed network can be described as a cascaded, scalable neural network. The developed system of intrusion detection uses a three-layer neural network. Layers can be built independently of each other by cascades. In the first layer, for each class of attack recognition, there is a corresponding network and correctness is checked on this network. To learn this layer, we have chosen classes of things that can be classified uniquely as yes or no, that is, they are linearly separable. Thus, a layer is obtained not just of neurons, but of their microsets, which can best determine whether is there some data class in the query or not. The following layers are not trained to recognize the attacks themselves, they are trained that a set of attacks creates certain threats. This allows you to more accurately recognize the attacker's attempts to bypass the defense system, as well as classify the target of the attack, and not just its fact. Simple layering allows you to minimize the percentage of false positives.
PENGARUH PENERAPAN E-GOVERNMENT TERHADAP PELAKSANAAN TATA KELOLA PEMERINTAH DI PEMERINTAH KABUPATEN CIANJUR
Authors: Heryana Toni 
Published: August 2017

This research has purposes to know how the implementation of e-government, implementation of the Government Governance and e-government influence on the implementation of the Government Governance in the Government of Cianjur. The population in this research is 58 (Fifty eight) OPD in the Government environment Cianjur. Based on purposive sampling is then used 26 (twenty six) OPD in the Government environment of Cianjur. Data collection was done through the dissemination of a questionnaire using the semantic defferential scale. To test the effect of e-government (X) with respect to the implementation of the governance of the Government (Y), then in this study used a simple linear regression. The final results of the research done indicates that the implementation of e-government on most of the Department, Agencies and Offices in Cianjur influence of 78,5% with respect to the implementation of the governance of the Department, Agencies and Offices in Cianjur. While the rest 21,5% is the influence of another factors outside of e-government.
DAMPAK PENYAJIAN KEMBALI EPS DAN CFPS TERHADAP RETURN SAHAM
Authors: Sinaga Imelda 
Published: August 2017

The problem in this study is whether there is a positive influence of CFPS and EPS before and after restatement in giving positive impact on stock returns. The sample used in EPS before and after the restatement, while as many as 102 samples meanwhile CFPS before and after restatement using 82 sample companies listed on the Stock Exchange. Independent variables used in this study are the earnings per share and cash flow per share and the dependent variables used in this study is the stock return. Test equipment used in this study using multiple regression statistical model The results of this study demonstrate that EPS before restatement did not impact significantly on the stock returns which indicates that investors have been aware that there is signal to improve the EPS before the restatement. EPS after restatement had no significant effect on return, this indicates that the new information is in accordance with the Market Efficiency hypothesis is that will make the market participants to react and take action to respond that new information. CFPS before and after restatement also had no significant effect on stock returns because investors do not use operating cash flow information as a basic for investment decisions. This can have implications on investors who use financial statements to make right decisions on the location of their assets in the companies that perform restatement as well for the company itself that financial report restatement can be made if it is seen as a form of commitment and sense of responsibility to the market to provide trustable information
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN PERTUMBUHAN PERUSAHAAN
Authors: Agustami Silviana , Rahman Adrian 
Published: August 2017

The research aims to determine how the influence of intellectual capital which measured by Value Added Intellectual Coefficient (VAIC) to finance performance which measured by Return on Asset (ROA) and Return on Equity (ROE) and to Firm Growth which measured by Asset Growth (AG) and Equity Growth (EG), in construction companies listed on the Indonesia stock exchange (IDX) 2011-2013 period .The sampling using purposive sampling method, the samples was taken from 7 companies. This research used secondary data, which means the data that used in this research come from annual report of company and is used smartPLS 3.0 to analysed the data. This research show that there is positive influence between intellectual capital to financial performance and intellectual capital also has positive influence to firm growth.
PERANAN ADMINISTRASI PERPAJAKAN DALAM MENINGKATKAN EFEKTIVITAS PEMERIKSAAN PAJAK PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA BARAT I BANDUNG
Authors: Surjono Welly 
Published: August 2017

Abstract. One of the products of tax regulation reform is the modernization of tax administration which includes among others the changes of the original organizational structure based on the type of tax into function, applying integrated tax administration system that can monitor the service process so that the service can be done quickly, transparently and accountability . Identify the problems discussed in this paper is how the administration of taxation, how the effectiveness of tax examination and how the role of tax administration in improving the effectiveness of tax examination At Kanwil DJP Jawa Barat I. The research method that will be used is descriptive method of analysis and verification method of analysis. The analysis tool that will be used is correlation coefficient analysis, coefficient of determination analysis, and t distribution test for hypothesis testing. Administration of taxation has been done to obtain the actual total score of 3199 compared with the ideal total score of 3640, meaning that employees express very well with the tax administration applied. The result of statistical analysis obtained, it shows a strong relationship and direction between tax administration with effectiveness of tax examination, determinant coefficient analysis obtained, it shows that tax administration can increase effectiveness of tax examination. T test results obtained, then accepted and rejected, meaning that tax administration plays a role in improving the effectiveness of tax examination.Keywords: Tax Administration; Tax Examintaion Abstrak. Salah satu produk dari pembaharuan peraturan perpajakan adalah adanya modernisasi administrasi perpajakan yang meliputi antara lain meliputi perubahan struktur organisasi yang semula berdasarkan jenis pajak menjadi fungsi, menerapkan sistem administrasi perpajakan terpadu yang dapat memonitor proses pelayanan, sehingga pelayanan dapat dilakukan dengan cepat, transparan, dan akuntabilitas. Identifikasi masalah yang dibahas dalam penulisan ini adalah bagaimana administrasi perpajakan, bagaimana efektivitas pemeriksaan pajak dan bagaimana peranan administrasi perpajakan dalam meningkatkan efektivitas pemeriksaan pajak Pada Kanwil DJP Jawa Barat I. Metode penelitian yang akan digunakan adalah metode deskriptif analisis dan metode verikatif analisis. Adapun alat analisis yang akan digunakan adalah analisis koefisien korelasi, analisis koefisien determinasi, dan uji distribusi t untuk pengujian hipotesisnya. Hasil penelitian menunjukkan hubungan yang kuat dan searah antara administrasi perpajakan dengan efektivitas pemeriksaan pajak, analisis koefisien determinan menunjukkan bahwa administrasi perpajakan dapat meningkatkan efektivitas pemeriksaan pajak. Hasil Uji t diperoleh bahwa administrasi perpajakan berperan dalam meningkatkan efektivitas pemeriksaan pajak.Kata Kunci: Administrasi Perpajakan; Pemeriksaan Pajak
ANALISIS PENGARUH SUKU BUNGA, PENDAPATAN NASIONAL DAN INFLASI TERHADAP NILAI TUKAR NOMINAL : PENDEKATAN DENGAN COINTEGRATION DAN ERROR CORRECTION MODEL (ECM)
Authors: Laksono T.Y. Roosaleh 
Published: August 2017

Abstrak. Penelitian ini bertujuan untuk menganalisa pengaruh Suku bunga, inflasi, dan Pendapatan Nasional terhadap nilai tukar rupiah terhadap dollar baik hubungan keseimbangan jangka panjang maupun keseimbangan jangka pendek data empiris tahun 1980-2015 (36 tahun) dengan menggunakan data sekunder. Metode penelitian yang digunakan adalah regresi linier berganda metoda OLS. Metoda penelitian ini menggunakan mendekatan dengan cointegration dan error correction model (ECM) dengan sebelumnya melallui beberapa tahapan pengujian statistic lainnya. Hasil dalam penelitian dengan cointegration (Johansen Cointegration test) menunjukkan bahwa semua variable bebas (inflasi, pendapatan nasional dan suku bunga) dan variable tak bebas (nilai tukar) telah terjadi hubungan keseimbangan (equilibrium) dalam jangka panjang, hal ini dibuktikan dengan hasil uji tersebut dimana nilai trace statistic sebesar 102.1727 jauh lebih besar dari nilai kritis (5%) sebesar 47.85613. Selain itu pula hasil dari Maximum Eigenvalue Statistic yaitu dengan hasil sebesar 36,7908 lebih besar dari nilai kritis 5%. Sebesar 27,584434. Sementara hasil dari uji koreksi kesalahan model (ECM) bahwa hanya variable inflasi, suku bunga dan residual yang signifikan, sementara variable pendapatan nasional tidak signifikan. Hal ini yang berarti bahwa variable inflasi dan suku bungan mempunyai hubungan jangka pendek terhadap nilai tukar, hal ini terlihat dari nilai Probabilitas (Prob.) masing- masing variable dibawan 0,05 (5%), selain itu koefisien residual pada hasil uji ECM adalah -0,732447, hal ini menunjukan bahwa koreksi kesalah (error correction term) adalah sebesar 73,24% dan significant.
PENGARUH SISTEM PENGENDALIAN MUTU KANTOR AKUNTAN PUBLIK TERHADAP EFEKTIVITAS PERENCANAAN AUDIT
Authors: Fathurochman Tb. Aman 
Published: August 2017

Abstract. This study aims to determine the description of Quality Control System of Public Accountant Firm and the Effectiveness of Audit Planner at Public Accounting Firm in Bandung and Cimahi, and to know the effect of public accountant quality control system on the effectiveness of audit planning. The research method used is descriptive-verification method with quantitative approach. Data obtained from primary data by using questionnaire. To analyze the data of the researcher using Spearman Rank correlation coefficient analysis and coefficient of determination. Based on the results of this study showed that the quality control system of public accounting firms in Bandung and Cimahi included in the category very well that is, equal to 91.63%. While the effectiveness of audit planning included in category very good / effective that is equal to 85,56%. Quality control system of public accountant office has a positive effect on the effectiveness of audit planning that is equal to 0,2079 or 20,79%. Keywords: Quality Control System of Public Accounting Firm; Effectiveness of Audit Planning. Abstrak. Penelitian ini bertujuan untuk mengetahui gambaran Sistem Pengendalian Mutu Kantor Akuntan Publik dan Efektivitas Perencana Audit pada Kantor Akuntan Publik di Bandung dan Cimahi, serta untuk mengetahui pengaruh sistem pengendalian mutu kantor akuntan publik terhadap efektivitas perencanaan audit. Metode penelitian yang digunakan adalah metode deskriptif-verifikatif dengan pendekatan kuantitatif. Data diperoleh dari data primer dengan menggunakan kuesioner. Untuk menganalisis data peneliti menggunakan analisis koefisien korelasi Rank Spearman dan koefisien determinasi. Berdasarkan hasil penelitian ini menunjukan bahwa sistem pengendalian mutu kantor akuntan publik di Bandung dan Cimahi termasuk dalam kategori sangat baik yaitu, sebesar 91,63%. Sedangkan efektivitas perencanaan audit termasuk dalam kategori sangat baik/efektif yaitu sebesar 85,56%. Sistem pengendalian mutu kantor akuntan publik berpengaruh positif terhadap efektivitas perencanaan audit yaitu sebesar 0,2079 atau 20,79%. Kata Kunci: Sistem Pengendalian Mutu Kantor Akuntan Publik; Efektivitas Perencanaan Audit
IMPLEMENTASI PENENTUAN HARGA POKOK PRODUKSI UNTUK MENCAPAI LABA OPTIMAL (STUDI PADA SENTRA UKM INDUSTRI BAKPIA DI WILAYAH MINOMARTANI SLEMAN YOGYAKARTA)
Authors: Sujarweni V. Wiratna 
Published: August 2017

A business that wants to keep survive and compete in the global era or AEC (Asian Economic Community) era particularly, should have the right strategies and policies in determining cost of production. The calculation on cost production has important roles in companies such as to determine the selling price, the right cost production can give optimum profit. The research aims are to identify and analyze the cost production price on SME Bakpia industrial by using regular methods applied by UKM during the time and by using methods based on accounting cost which are costing target and ABC (Activity Based Costing) method. Meanwhile we can gain the right cost production methods to have an optimum profit by identifying and evaluating the differences between SME Bakpia that applied the methods of cost production and SME of Bakpia that did not apply the methods.The population in the research were SME Bakpia industry in Minomartani Sleman Yogyakarta. The research sampling used incidental sampling technique. The data used production data. This research was descriptive qualitative and comparative quantitative research by using descriptive analysis device and independent statistical test of t-test sample. The result obtained that from 30 Bakpia SME in Minomartani Sleman, only 13 SME of Bakpia set the selling price using cost production methods , meanwhile 17 SME of Bakpia set the selling price based on market price. The cost of Bakpia production based on SME calculation was 831.67 rupiahs per item, based on cost production of costing target was 729.17 rupiahs, meanwhile based on ABC method was 722.51 rupiahs. The recommended method to calculate cost production was ABC method because it had the lowest price of cost production, so the profit would be optimum. There is a difference profit between SME of Bakpia that applied the cost production methods and the SME that didn’t apply the cost production method. The Bakpia SME that did not use the cost production gained low profit than the Bakpia SME used the cost production calculation
Clinical study of acute intestinal obstruction in tertiary care centre
Authors: Daddenavar Vikas M. , Mirji Pramod , Kalburgi Ishwar 
Published: August 2017

Background: Acute intestinal obstruction is one of common abdominal emergencies and is associated with significant morbidity and mortality, especially if it progresses to bowel ischemia. The aim of this study is to analyse various modes of presentation of acute intestinal obstruction in both children and adult age group, etiopathogenesis, various therapeutic modalities of treatment and to accomplish operative management and anticipate the post-operative complication.Methods: Fifty consecutive patients of all age groups presenting with acute intestinal obstruction were admitted in SN Medical College HSK hospital were taken randomly and managed between February 2013 to February 2016. A detailed examination was done as per proforma after admission. Plain X-ray erect abdomen was done in all cases except inguinal hernias with obstruction.Results: Mean age distribution was 35.4 years. Incidence in male was more compared to female. Pain abdomen was found in 39 (78%), vomiting in 35 (70%), distension abdomen in 29 (58%) and constipation in 26 (52%) patients as main complaint. Commonest cause was postoperative adhesions. Mean duration of stay in hospital was between 1-5 weeks (average 2 weeks).Conclusions: All age groups were involved. More commonly found in males than females. Main complaint was pain abdomen followed by vomiting, distension and constipation. Plain X-ray abdomen and ultrasonography were important. Pathology ranged from simple bands to malignant obstruction. Postoperative adhesions were the commonest cause of obstruction. Earlier the presentation better the outcome was found.
Clinical study of enterocutaneous fistula
Authors: Garale Mahadeo Namdeo , Takalkar Yogesh Prabhakar , Venkatramani Karthik 
Published: August 2017

Background: An enterocutaneous fistulae (ECF) may be challenging to manage due to the large volume of fluid losses, that may result in severe dehydration, electrolyte imbalances, malnutrition and sepsis. It is imperative that this group of patients receive adequate nutrition, as malnutrition and sepsis are the leading cause of death.Methods: This descriptive study was conducted prospectively in the Department of Surgery between September 2004 and August 2010. Patients whom develop ECF after surgery were included in the study while patients with esophageal, biliary, pancreatic, and perianal fistulas were excluded. The description of fistula included cause, anatomical location, fistula output, complications, and outcome. Fistula output was quantified by direct measurement, in the presence of drain or by calculating number of dressing pads soaked per day. To examine the statistical significance of association between attributes, Chi-square test and Fisher's exact test were used. A probability value of less than 5% (P < 0.05) was considered significant.Results: A total of 42 patients were included in the study, of which 23 were males and 19 were females and the male:female ratio was 1.2:1. Most patients with ECF were aged 41-50 (mean age, 44.23±2.72). Of the 42 patients, 9 patients had colonic fistula and the remaining had small intestinal fistula; 16 ileal, 5 duodenal, and 12 jejunal. There were 22 patients with high-output fistula as compared to 20 patients with low output fistula. Mortality was significantly higher in patients with males, age >60 years, high-output fistula, mesenteric ischemia as underlying pathology, serum albumin <2.5g/dl and re-surgery.Conclusions: Early diagnosis and stabilization form key aspects of management of ECF as most patients are managed conservatively. Prompt nutritional supplementation alters the outcome of this disease. High output fistulae required mostly surgical management and had high morbidity and mortality.
Transformasi hukum Islam dalam hukum perbankan syariah di Indonesia
Authors: Baehaqi Ja’far 
Published: August 2017

Islamic law and Islamic banking law are two different entities, although both are substantially identical. This paper seeks to answer the question related to the transformation of Islamic law in Islamic banking law in the context of positivization of law. The study focused on the dialectic of Islamic law and national law in the formulation of Islamic banking law. With a history of regulatory approach, this study found that transformed the Islamic banking law is aspects of shariah compliance, is not Islamic law referred to in fikih muamalah. Sharia compliance is dynamic both in terms of substance, structure and culture. Hukum Islam dan hukum perbankan syariah merupakan dua entitas yang berbeda, meskipun secara substansial keduanya identik. Makalah ini berupaya menjawab persoalan terkait transformasi hukum Islam dalam hukum perbankan syariah dalam konteks positivisasi hukum. Kajian difokuskan pada dialektika hukum Islam dan hukum nasional dalam formulasi hukum perbankan syariah. Dengan pendekatan sejarah perundang-undangan, kajian ini menemukan bahwa yang ditransformasikan dalam hukum perbankan syariah adalah aspek kepatuhan syariah, bukan hukum Islam sebagaimana dimaksud dalam fikih muamalah. Kepatuhan syariah ini bersifat dinamis baik dari sisi substansi, struktur maupun kultur.
Analisis Perjanjian Modal Ventura Pola Bagi Hasil antara Kitab Undang-Undang Hukum Perdata dan Kompilasi Hukum Ekonomi Islam
Authors: Santoso F. Setiawan 
Published: August 2017

One resolution of moral hazard in venture capital (CV) is clarity and certainty in his Covenant. This article about it by analyzing the juridical basis of the Covenant pattern for CV results within the scope of KUHPerdata and KHES of mudarabah in solving CV. With this initial exploration is expected to be able to make a donation to the religious courts in Indonesias practitioners who still recognize both the economic problems of the Sharia in the settlement that became his authority. Both views do not differ greatly in resolving issues of venture capital can even complement each other’s weaknesses in deciding the problems of venture capital
Faktor-Faktor yang Mempengaruhi Perilaku Kewirausahaan Enterpreneur Muslim Salatiga
Authors: Mochlasin Mochlasin , Krisnawati Wahyu 
Published: August 2017

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhiperilaku kewirausahaan mahasiswa Jurusan Perbankan Syariah FakultasEkonomi dan Bisnis Islam IAIN Salatiga. Penelitian ini menggunakan variabelindependen pendidikan kewirausahaan, lingkungan dan kepribadian, sedangkanvariabel dependennya perilaku kewirausahaan. Populasi dalam penelitianini adalah mahasiswa Jurusan Perbankan Syariah S-1 Fakultas Ekonomi danBisnis Islam IAIN Salatiga angkatan 2012. Jumlah mahasiswanya adalah103. Pengambilan sampel dengan menggunakan random sampling. Teknikyang digunakan adalah analisis uji reliabilitas, uji validitas, uji asumsi klasikdan uji statistik. Pengujian hipotesis menggunakan uji t, uji F dan R. Hasilpenelitian ini menunjukkan bahwa Pendidikan Kewirausahaan, Lingkungandan Kepribadian secara bersama-sama (simultan) mempengaruhi PerilakuKewirausahaan. Akan tetapi jika secara individu Pendidikan Kewirausahaanberpengaruh positif dan signifikan terhadap Perilaku Kewirausahaan,Lingkungan berpengaruh positif tetapi tidak signifikan terhadap PerilakuKewirausahaan, Kepribadian berpengaruh positif dan signifikan terhadapPerilaku Kewirausahaan