bluuebunny/crossref_metadata_2025_split huggingface dataset:
KAJIAN EMPIRIS INTERNET FINANCIAL REPORTING DAN PRAKTEK PENGUNGKAPAN
Authors: , Reskino , Sinaga Nova Ninda Jufrida 
Published: November 2017

Purpose – Internet is a medium with applications that are used to streamline the communication process including the communication of financial statements to the parties concerned. This study examined the factors that affect the company's financial reporting on the internet property sector, real estate and building construction. These factors include firm size, leverage, profitability and liquidity of the financial reporting through the internet (IFR).Design/methodology/approach – Secondarydata were sourced from 53 samples of the company which listed in the Indonesia Stock Exchange in 2013. The study was conducted on Research data analysis using logistic regression analysis with dummy variables and t test (partial) with significance level of 5%.Findings –The analysis found that only the size of companies that have effect on the financial reporting through the internet (internet financial reporting). However leverage, profitability, and liquidity do not explain the company choice to use IFR.Originalitas – This is one of the studies to examine the factors that influence the disclosure of financial statements on the Internet at property sector, real estate and building construction. The artikel provides a valuable contribution to researchers and practitioners to extends the understanding of IFR at property sector, real estate and building construction Keywords: Internet Financial Reporting, Firm Size, Leverage, Profitability, Liquidity, Voluntary Disclosure
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK DALAM PELAPORAN SPT TAHUNAN MELALUI E-FILLING ( STUDI EMPIRIS PADA KPP PRATAMA TEGAL )
Authors: Noerman syah Asrofi Langgeng 
Published: November 2017

This study aimed to determine the effect of the security and privacy, information technology readiness, perceived usefulness, and perceived ease the interest of the taxpayer in the annual tax return reporting via e-filling on KPP Pratama Tegal. This research subject is an individual taxpayer employees listed on KPP Pratama Tegal. Selected samples were 94 respondents using purposive sampling technique. Data obtained by distributing questionnaires. Analysis of data using multiple linear regression, and to determine the hypothesis used t-test and F-test. Results showed the security and privacy of variables and variables perceived ease significantly influence of taxpayer interest in reporting their annual tax return via e-filling on KPP Pratama Tegal. Meanwhile, variable information technology and variable readiness perception of usefulness does not affect the interest of the taxpayer in the annual tax return reporting via e-filling on KPP Pratama Tegal.
PERSEPSI MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTANSI PUBLIK : Sebuah Studi Empiris
Authors: Abdullah Syukriy , Selamat Syukur 
Published: November 2017

Penatitian ini metupakan pengembangan dari stud Grading Schazberg, dan Wallace (1996) dan bettujuan untuk mengetahui persepsi mahasiswa akuntansi terhaciapprofesi akuntan publik dengan membandngkan antara mahasiswa yang belum da yang sudah mengambil mata kuliah pengaudtan (auditing). Data diperoleh melalui kusion dengan responden 90 mahasiswa akuntansi, yang terdii dart 49 mahasiswa telah mengamil mataktiiah pengaudtan dan 41 yang belum mengambil mata kuliah pengauditan. Hasil anal sis menunjukkan bahwamahasiswa akuntansi mempersepsikan profesi akuntan publik positif dan persepsimahasiswa yang telah mengambil pengaudtan lebih positif profeei akuntan publikdibanding mahasiswa yang belum mengambil pengauditan pada aspek ketrampilan,sedang pada aspek pengetahuan dan etika tidak terdapat perbedaan signifikan.Kata kunci : Persepsi, profesi akuntan publik, pengauditan.
TIMELINESS LAPORAN KEUANGAN DI INDONESIA (STUDI EMPIRIS TERHADAP EMITEN BURSA EFEK JAKARTA)
Authors: Suharli Michell , Harahap Sofyan S. 
Published: November 2017

This Research examines variables which are predicted influencing timeliness finandal statement in Indonesia. Factors that are predicted influencing timeliness in this research are focused on 4 factors: firm scale, profitability, big 4 worldwide accounting firm , and securities return . This research can examines financial statement of 30 companies are listed Jakarta Stock Exchange for period ended December31, 2002 until December31, 2003. Data is collected from Jakarta Stock Exchange and Indonesia Capital Market Directory 2004. In this research uses two variable that is dependent variable and independent variable. To find out influence independent variable to de­pendent variable used SPSS. Data analysis uses logistic regression and the result of this research that profitability and big 4 worldwide accounting fin can give significant influence to timeliness, and while the other factors: fine scale and securities return do not.Keyword: Timeliness, firm scale, profitability, big 4 worldwide accounting fin , securities retum.
AUDIT TEKNOLOGIINFORMASIATAS PHYSICAL SECURITY CONTROL DAN LOGICAL SECURITY CONTROL SERTA PENENTUAN KONDISI SECURITY RISK STUDI KASUS: PT TALC INDONESIA
Authors: , Inggrid , Arfianti Rizka I. , Utami Viany 
Published: November 2017

AbstractThe fast growth of technology has an impact to the accounting field. This relates to the term of information technology (17) auditing. One of the risI6 of using information technology in business which can be fatal enough i fignored is security risk Security risk can be reduced by security controls which include physical security control and logical security contra Information technology auditing is the process of collecting and evaluating evidence to determine whether or not a computer system safeguards assets, maintains data integrity, allows organizational goals to be achieved effectively, and uses resources. efficiently. Security risk is a potential threat which may endanger the company's assets, especially in the case where it is one of the impacts of IT implementation in a company.Physical security control is a security control designed by an organization or company to protect the physical facility of information technology infrastructure. Logical security control is a security control designed by an organization or company to protect the information technology infrastructure that is invisible in character, such as corporate data and computer software by means of logical function (by using ID password, hand key, fingerprint, and retina scan). The research method is descriptive analysis method, a research method which systematically, actually, and accurately describes concerning facts, characteristics, and also the relation between the phenomenon being studied (that is the application of physical and logical security control at PT Talc Indonesia). Data collecting techniques include observation, interviews, questionnaires, and documentation.Research result shows that environmental control is effective (68.75%), physical security control is not effective (26.92%), and logical security control is categorized as effective enough (42.22%). In conclusion, the condition of security risk in PT Talc Indonesia is at a risky level because according to this research, there is still an ineffective control (that is the practice of physical security control). Meanwhile, the practice of logical security control at PT Talc Indonesia is determined as effective enough.Keyword: audit, information technology, security control, security risk
Penegakan Hukum Dalam Sistem Peradilan Pidana Berazaskan Pancasila
Authors: Soekorini Noenik 
Published: November 2017

The enforcement of criminal law starts from the legislative body that is the legislative body that makes the law and determines the norms in the form of orders and prohibitions. The legislation made by this legislative body can reflect the existence of the values of justice desired by the principle of Pancasila that is civilized or dignified justice. Criminal law enforcement is also done by the judiciary. That is the application of criminal law in the form of law by law enforcement officers either ranging from the police level to the courts. They are concrete justice enforcers. And the last is related to facilities and infrastructure that support the policy for criminal law enforcement. The process of criminal law enforcement can be effective if there is a harmony relationship starting from the investigation / investigation process at the police, prosecutor / prosecutor level until the court process and ending with the judges verdict. The legislator in this case is the legislative must be able to make regulations that can be implemented in the field. Law enforcers in carrying out their duties must be able to work professionally so as to create a sense of justice for the parties both for the perpetrator and for the victim of the crime. Key note : enforcement of criminal law, Pancasila
A Study of The Factors That Influence The Level of Consumer Satisfaction Towards The Use of Internet Banking
Authors: Vivi Vivi , Novita Novita 
Published: November 2017

<p>The development of Information and Communication Technology (ICT) has become an integral part of people’s life today. Various kinds of business and trade transactions have changed along with the advancement of ICT. One of the sectors that are influenced by the development in information and communication technology is banking. The presence of internet banking has brought more conveniences to the customers in conducting banking transactions anytime and anywhere. However, one of the challenges faced by banks in implementing online banking is the security factor. In addition, consumer satisfaction in conducting internet transactions can be influenced by factors of Technology Acceptance Model (TAM). Technology Acceptance Model (TAM) consists of perceived usefulness and perceived ease of use and excellent service from the provider. The purpose of this study is to determine whether security, perceived usefulness, perceived ease of use, and service quality havepositive influence on internet banking consumer satisfaction. Thetype of research is explanatory research type. The research variables consisting of independent variables are security factor, perceived usefulness, perceived ease of use, and service quality; meanwhile dependent variable is internet banking consumer satisfaction. The sampling technique used is accidental sampling method combined with snowball sampling method. Datais collected through questionnaires and interviews. Methods of data analysis used is Multiple Regression Analysis. The result shows that variables of security, perceived usefulness, perceived ease of use, and service qualitysimultaneously influence internet banking consumer satisfaction. It shows that the four variables positively affect internet banking consumer satisfaction.</p>
A study on parental age, pregnancy events and autism spectrum disorders
Authors: Malla Aakriti , Pathak John , Shrestha Sanjeev , Pant Aditi , Shrivastava Trilok , Amatya Sunita Malekhu , Joshi Sunil Kumar 
Published: November 2017

Background:Autism spectrum disorder (ASD) is a neurological disorder which usually appears before the age of 3. Several genetic or environmental factors may be involved in onset of Autism Spectrum Disorder.Objectives: To find relationship of Autism Spectrum Disorder with different maternal factors and events during pregnancy.Methodology: This is a retrospective case control study with total of 104 children of age 3-15 years as a sample, 52 were cases and 52 were controls. The study unit was selected from the database of Autism Care Nepal (ACN) for cases and questionnaire was designed based on the probable risk factors of Autism Spectrum Disorder from existing literature. Controls were chosen from schools, questionnaire being filled by asking questions to the mothers of the child with same age group as the cases, similar socio-economic background and intellectually normal.Results:There were 78.8% males and 21.1% females among cases and 53.8% were male and 46.1% were female among controls which show male predominance among cases. Among various maternal risk factors, the maternal second hand smoking (P value: 0.04) and maternal respiratory tract infection (P value: 0.04) were found to be statistically significant. Regarding neonatal factors, birth asphyxia (P value: 0.003), delayed cry (P value: 0.000) and neonatal jaundice (P value:0.05) were found to be statistically significant.Conclusion:We found association of maternal second hand smoking, respiratory tract infection and among neonatal factors, birth asphyxia, delayed cry and neonatal jaundice to be associated with Autism Spectrum Disorder.Journal of Kathmandu Medical College Vol. 6, No. 1, 2017editor@jkmc.com.np
An efficient pipeline to generate data for studies in plastid population genomics and phylogeography1
Authors: Kohrn Brendan F. , Persinger Jessica M. , Cruzan Mitchell B. 
Published: November 2017

Premise of the study:Seed dispersal contributes to gene flow and is responsible for colonization of new sites and range expansion. Sequencing chloroplast haplotypes offers a way to estimate contributions of seed dispersal to population genetic structure and enables studies of population history. Whole‐genome sequencing is expensive, but resources can be conserved by pooling samples. Unfortunately, haplotype associations among single‐nucleotide polymorphisms (SNPs) are lost in pooled samples, and treating SNP allele frequencies as independent markers provides biased estimates of genetic structure.Methods:We developed sampling methodologies and an application, CallHap, that uses a least‐squares algorithm to evaluate the fit between observed and predicted SNP allele frequencies from pooled samples based on haplotype network phylogeny structure, thus enabling pooling for chloroplast sequencing for large‐scale studies of chloroplast genomic variation. This method was tested using artificially constructed test networks and pools, and pooled samples of Lasthenia californica (California goldfields) from southern Oregon, USA.Results:CallHap reliably recovered network topologies and haplotype frequencies from pooled samples.Discussion:The CallHap pipeline allows for the efficient use of resources for estimation of genetic structure for studies using nonrecombining haplotypes such as intraspecific variation in chloroplast, mitochondrial, bacterial, or viral DNA.
SCUBA-2 Ultra Deep Imaging EAO Survey (STUDIES): Faint-end Counts at 450 μm
Authors: Wang Wei-Hao , Lin Wei-Ching , Lim Chen-Fatt , Smail Ian , Chapman Scott C. , Zheng Xian Zhong , Shim Hyunjin , Kodama Tadayuki , Almaini Omar , Ao Yiping , Blain Andrew W. , Bourne Nathan , Bunker Andrew J. , Chang Yu-Yen , Chao Dani C.-Y. , Chen Chian-Chou , Clements David L. , Conselice Christopher J. , Cowley William I. , Dannerbauer Helmut , Dunlop James S. , Geach James E. , Goto Tomotsugu , Jiang Linhua , Ivison Rob J. , Jeong Woong-Seob , Kohno Kotaro , Kong Xu , Lee Chien-Hsu , Lee Hyung Mok , Lee Minju , Michałowski Michał J. , Oteo Iván , Sawicki Marcin , Scott Douglas , Shu Xin Wen , Simpson James M. , Tee Wei-Leong , Toba Yoshiki , Valiante Elisabetta , Wang Jun-Xian , Wang Ran , Wardlow Julie L. 
Published: November 2017

Abstract
The SCUBA-2 Ultra Deep Imaging EAO Survey (STUDIES) is a three-year JCMT Large Program aiming to reach the 450 μm confusion limit in the COSMOS-CANDELS region to study a representative sample of the high-redshift far-infrared galaxy population that gives rise to the bulk of the far-infrared background. We present the first-year data from STUDIES. We reached a 450 μm noise level of 0.91 mJy for point sources at the map center, covered an area of 151 arcmin2, and detected 98 and 141 sources at 4.0σ and 3.5σ, respectively. Our derived counts are best constrained in the 3.5–25 mJy regime using directly detected sources. Below the detection limits, our fluctuation analysis further constrains the slope of the counts down to 1 mJy. The resulting counts at 1–25 mJy are consistent with a power law having a slope of −2.59 (±0.10 for 3.5–25 mJy, and

−
0.7

+
0.4

for 1–3.5 mJy). There is no evidence of a faint-end termination or turnover of the counts in this flux density range. Our counts are also consistent with previous SCUBA-2 blank-field and lensing-cluster surveys. The integrated surface brightness from our counts down to 1 mJy is 90.0 ± 17.2 Jy deg−2, which can account for up to

83

−
16

+
15

%

of the COBE 450 μm background. We show that Herschel counts at 350 and 500 μm are significantly higher than our 450 μm counts, likely caused by its large beam and source clustering. High angular resolution instruments like SCUBA-2 at 450 μm are therefore highly beneficial for measuring the luminosity and spatial density of high-redshift dusty galaxies.
Observational Constraints on Correlated Star Formation and Active Galactic Nuclei in Late-stage Galaxy Mergers
Authors: Barrows R. Scott , Comerford Julia M. , Zakamska Nadia L. , Cooper Michael C. 
Published: November 2017

Abstract
Galaxy mergers are capable of triggering both star formation and active galactic nuclei (AGNs) and therefore may represent an important pathway in the co-evolution of galaxies and supermassive black holes (SMBHs). However, correlated enhancements of merger-induced star formation and AGN triggering may be hidden by the variable conditions and timescales during which they occur. In Paper I, we presented evidence of merger-triggered AGN in a sample of six late-stage galaxy mergers (

2
–
8

kpc

nuclear separations). In this follow-up work, we use multi-wavelength Hubble Space Telescope imaging and additional archival data to examine their star-forming properties to test for merger-triggered star formation and if it is correlated with SMBH growth. We find that the morphological asymmetries are correlated with enhanced specific star formation rates, indicating the presence of merger-triggered star formation. Additionally, the stellar populations become younger with increasing radius from the nucleus, indicating that the merger-induced star formation primarily occurs on global scales. However, we also find that the star formation rate enhancements are consistent with or lower than those of larger separation galaxy pair samples. This result is consistent with simulations predicting a decline of the global star formation rates in late-stage galaxy mergers with

<
10

kpc

nuclear separations. Finally, we find that enhancements in specific star formation rate and AGN luminosity are positively correlated, but that an average temporal delay of

≳

10

8

years likely exists between the peak of global star formation and the onset of AGN triggering in 80% of the systems.
Time-dependent Ionization in a Steady Flow in an MHD Model of the Solar Corona and Wind
Authors: Shen Chengcai , Raymond John C. , Mikić Zoran , Linker Jon A. , Reeves Katharine K. , Murphy Nicholas A. 
Published: November 2017

Abstract
Time-dependent ionization is important for diagnostics of coronal streamers and pseudostreamers. We describe time-dependent ionization calculations for a three-dimensional magnetohydrodynamic (MHD) model of the solar corona and inner heliosphere. We analyze how non-equilibrium ionization (NEI) influences emission from a pseudostreamer during the Whole Sun Month interval (Carrington rotation CR1913, 1996 August 22 to September 18). We use a time-dependent code to calculate NEI states, based on the plasma temperature, density, velocity, and magnetic field in the MHD model, to obtain the synthetic emissivities and predict the intensities of the Lyα, O vi, Mg x, and Si xii emission lines observed by the SOHO/Ultraviolet Coronagraph Spectrometer (UVCS). At low coronal heights, the predicted intensity profiles of both Lyα and O vi lines match UVCS observations well, but the Mg x and Si xii emission are predicted to be too bright. At larger heights, the O vi and Mg x lines are predicted to be brighter for NEI than equilibrium ionization around this pseudostreamer, and Si xii is predicted to be fainter for NEI cases. The differences of predicted UVCS intensities between NEI and equilibrium ionization are around a factor of 2, but neither matches the observed intensity distributions along the full length of the UVCS slit. Variations in elemental abundances in closed field regions due to the gravitational settling and the FIP effect may significantly contribute to the predicted uncertainty. The assumption of Maxwellian electron distributions and errors in the magnetic field on the solar surface may also have notable effects on the mismatch between observations and model predictions.
GMC Collisions as Triggers of Star Formation. V. Observational Signatures
Authors: Bisbas Thomas G. , Tanaka Kei E. I. , Tan Jonathan C. , Wu Benjamin , Nakamura Fumitaka 
Published: November 2017

Abstract
We present calculations of molecular, atomic, and ionic line emission from simulations of giant molecular cloud (GMC) collisions. We post-process snapshots of the magnetohydrodynamical simulations presented in an earlier paper in this series by Wu et al. of colliding and non-colliding GMCs. Using photodissociation region (PDR) chemistry and radiative transfer, we calculate the level populations and emission properties of the transitions of 12CO J = 1–0, [C i]

3

P

1

→

3

P

0

at 609 μm, [C ii] 158 μm, and [O i]

3

P

1

→

3

P

0

at 63 μm. From emission maps of integrated intensity and position–velocity diagrams, we find that fine-structure lines, particularly [C ii] 158 μm, can be used as a diagnostic tracer for cloud–cloud collision activity. These results hold even in more evolved systems in which the collision signature in molecular lines has been diminished.
A Search for Low-energy Neutrinos Correlated with Gravitational Wave Events GW 150914, GW 151226, and GW 170104 with the Borexino Detector
Authors: Agostini M. , Altenmüller K. , Appel S. , Atroshchenko V. , Bagdasarian Z. , Basilico D. , Bellini G. , Benziger J. , Bick D. , Bonfini G. , Bravo D. , Caccianiga B. , Calaprice F. , Caminata A. , Caprioli S. , Carlini M. , Cavalcante P. , Chepurnov A. , Choi K. , D’Angelo D. , Davini S. , Derbin A. , Ding X. F. , Ludovico A. Di , Noto L. Di , Drachnev I. , Fomenko K. , Formozov A. , Franco D. , Froborg F. , Gabriele F. , Galbiati C. , Ghiano C. , Giammarchi M. , Goretti A. , Gromov M. , Hagner C. , Houdy T. , Hungerford E. , Ianni Aldo , Ianni Andrea , Jany A. , Jeschke D. , Kobychev V. , Korablev D. , Korga G. , Kryn D. , Laubenstein M. , Litvinovich E. , Lombardi F. , Lombardi P. , Ludhova L. , Lukyanchenko G. , Lukyanchenko L. , Machulin I. , Manuzio G. , Marcocci S. , Martyn J. , Meroni E. , Meyer M. , Miramonti L. , Misiaszek M. , Muratova V. , Neumair B. , Oberauer L. , Opitz B. , Ortica F. , Pallavicini M. , Papp L. , Pilipenko N. , Pocar A. , Porcelli A. , Ranucci G. , Razeto A. , Re A. , Romani A. , Roncin R. , Rossi N. , Schönert S. , Semenov D. , Skorokhvatov M. , Smirnov O. , Sotnikov A. , Stokes L. F. F. , Suvorov Y. , Tartaglia R. , Testera G. , Thurn J. , Toropova M. , Unzhakov E. , Vishneva A. , Vogelaar R. B. , Feilitzsch F. von , Wang H. , Weinz S. , Wojcik M. , Wurm M. , Yokley Z. , Zaimidoroga O. , Zavatarelli S. , Zuber K. , Zuzel G. ,   The Borexino Collaboration
Published: November 2017

Abstract
We present the results of a low-energy neutrino search using the Borexino detector in coincidence with the gravitational wave (GW) events GW 150914, GW 151226, and GW 170104. We searched for correlated neutrino events with visible energies greater than 250 keV within a time window of ±500 s centered around the GW detection time. A total of five candidates were found for all three GW events combined. This is consistent with the expected number of solar neutrino and background events. As a result, we have obtained the best current upper limits on all flavor neutrino (

ν

e

,

ν

μ

,

ν

τ

) fluence associated with GW events, in the neutrino energy range 0.5–5.0 MeV.