bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tenun Ikat Kediri dalam Fotografi Dokumenter
Authors: Febrianto Wahyu Adji , Ermawati Pitri , Marah Surisman 
Published: March 2022

Tenun Ikat Kediri in Documentary Photography. Kediri has one of the handicrafts, namely tenun ikat Kediri. Tenun ikat Kediri has been around since the 1900’s. The presence of tenun ikat Kediri is not widely known and is not yet popular by some of the general public. The craft center of tenun ikat Kediri is located in an area called Kampung Industri Tenun Ikat Bandar Kidul Kediri. At the beginning of its presence, there were approximately 20 tenun ikat craftsmen, but currently there are only eight active craftsmen. Craftsmen in Bandar Kidul Kediri Weaving Industry Village in the form of home industry. The creation of documentary photography is one of the efforts to popu- larize and preserve Kediri ikat. Tenun ikat Kediri visualized into documentary photographic works using story formula photo technique that was conceived by Eugene William Smith. The result of the photographic creation depicts the representation of the production process along with the workers.ABSTRAKKediri memiliki salah satu kerajinan yang sudah lama ada, yaitu tenun ikat Kediri yang sudah ada sejak tahun 1900-an. Kehadiran tenun ikat Kediri belum banyak dikenal dan belum populer oleh sebagian masyarakat umum. Pusat kerajinan tenun ikat Kediri terletak di kawasan yang dinamakan Kampung Industri Tenun Ikat Bandar Kidul Kediri. Pada awal kehadirannya, terdapat kurang lebih 20 pengrajin tenun ikat Kediri, namun saat ini hanya tersisa delapan pengrajin yang masih aktif. Pengrajin yang ada di Kampung Industri Tenun Ikat Bandar Kidul Kediri berbentuk home industry. Artikel ini bertujuan untuk mewujudkan ide imaji visual foto dengan objek tenun ikat Kediri melalui media fotografi dokumenter. Metode yang digunakan yaitu observasi, eksplorasi, dan eksperimentasi. Karya foto yang dihasilkan disusun dan disajikan menggunakan metode foto cerita dari Eugene William Smith yang memungkinkan adanya pilihan variasi foto sebagai elemen dari cerita visual foto. Hasil penciptaan adalah karya fotografi yang menceritakan representasi dari proses produksi serta para pekerja.
PENGARUH BUDAYA PERUSAHAAN DAN KOMITMEN PERUSAHAAN TERHADAP INTENSITAS PERAN AKUNTANSI MANAJEMEN
Authors: Nurjanah Yayuk , Sumarno J. 
Published: March 2022

The goals of the research are to find out and to analyze: (1) the influence of the company culture on the intensity of the management of accountancy role, (2) the influence of the company commitment on the intensity role of the management of accountancy, and (3) the influence of the culture and commitment of the company on the intensity of the management of accountancy role. The type of this research is hypothesis analysis research. And the objects of the research are the managers of the manufacture companies in Bogor. The method used for collecting the data is the one in which 100 questionnaires were delivered to the managers. Of 52% of the questionnaires returned, only 45% of it was qualified to be processed. The hypothesis, classical assumption and the quality of data are processed statistically. The results of the analyses are that (1) the culture of the company shows significant influence on the intensity of management of accountancy, (2) the commitment of the company also shows significant influence on the intensity of the management of accountancy, and (3) the culture and the commitment of the company show significant influence simultaneously on the intensity of the management of accountancy role. The conclusion of this research shows the same conclusion as performed by Eka Priastana Putra and Ainun Naim(2000) and M. Laras W. (2005) at the same case.
PENGARUH KUALITAS AUDIT TERHADAP HUBUNGAN EARNINGS MANAGEMENT DAN RETURN SAHAM
Authors: Rahayu Indri , Darmawati Deni 
Published: March 2022

The objective of the empirical study is to examine and to analyze the effect ofAudit Quality on the relation of Earnings Management and Stock Return. The other objective of this research is to compare two measurements of audit quality that is specialization industry auditor and brand name auditor. The sample of this empirical study is the manufacturing company that listed in Bursa Efek Indonesia (BEI) in 2009. The result of this empirical study are (1) the earnings management is positive directly have an impact to the stock return. (2) Audit Quality that was measure by specialization auditor and by brand name auditor showed that Audit Quality weaken off the positive impact of relation on earnings management to the stock return. In another word, Audit Quality is functioned to reduce market reaction failure caused by financial information which contained earnings management.Keywords: Earnings Management, Audit Quality, Industry SpecializationAuditor, Brand Name Auditor, Stock Return
PENGARUH KONVERGENSI IFRS TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Rosiyana Dewi Raden , Kaseh Noviola 
Published: March 2022

This study was conducted to examine the effect of the third application of IAadoption of IFRS (namely PSAK 13 on Investment Property, PSAK 16 on Fixed Assets and PSAK 30 on Rent) particularly on the financial statements of the company. Test conducted on the influence of the application of the convergence of financial performanc as seen from the level of company size, activity, Solvency, Growth, Profitability, an Investment company performance and Testing the effect of convergence on the valu relevance of financial information from the company viewed the relevance value ne income and equity book value to price company stock. The study uses secondary data from the Indonesia Stock Exchange and th Indonesian Capital Market Directory (ICMD) in 2008 and 2009. From 149 non-financia companies (outside the Bank, not Banks Financial Institutions, Securities, an Insurance) with certain criteria, the authors obtained 100 companies are selected a testing samples of a Hypothesis one (H1), whereas samples testing hypothesis two (H2 using the 80 companies. Testing the hypothesis using two models of regression, testin hypothesis one (H1) using the Logistic Regression model (logit) and testing th hypothesis two (H2) using OLS linear regression model. Based on the results of dat analysis, the conclusion that the application of PSAK to IFRS convergence significan effect on financial performance and increased relevance value.Keywords: Convergence GAAP to IFRS, Financial Performance, Value Relevance o Earnings and Book Value Equity.
THE INFLUENCE OF LEVERAGE AND DIVERSIFICATION TO FINANCIAL PERFORMANCE OF GENERAL INSURANCE COMPANIESN IN INDONESIA 2010-2014
Authors: , Yulianti , Nuryatno Muhammad 
Published: March 2022

The purpose of this research is to find out the influence of leverage and diversification to financial performance of general insurance companies in Indonesia. This research uses secondary data from Indonesian general insurance companies’s financial report within year 2010 to 2014.The population of this research is general insurance companies in Indonesia which listed as member of The General Insurance assosiation of Indonesia. The number of samples that used in this research are 10 general insurance companies which were selected based on purposive sampling method.This research used pooled regression models and hypothesis testing for each independent variable on dependent.The Result of this research shows that leverage and diversification significantly affect positively to general insurance company’s financial performance in Indonesia.Keywords : leverage, diversification, financial performance, insurance companies, and ROE.
PENGARUH KOMPETENSI, PROFESIONALISME, DAN PENGALAMAN AUDIT TERHADAP KEMAMPUAN AUDITOR BADAN PEMERIKSA KEUANGAN (BPK) DALAM MENDETEKSI FRAUD DENGAN TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK) SEBAGAI VARIABEL MODERASI
Authors: Atmaja Didi 
Published: March 2022

The objectives of this research to empirically analyze the influence of competency, professionalism, and audit experience on The Supreme Audit Institution’s auditor ability of fraud detection with Computer Assisted Audit Techniques (CAATs) as The Moderating Variable. The result showed that The Professionalism, Audit Experience, and CAATs have a positive impact on auditor’s ability of fraud detection. The result also showed that The Audit Experience with CAATs as The Moderating Variable weaken on Auditor’s Ability of Fraud detection. Value of the coefficient of determination indicates that together contribute to dependent variable (Auditor’s Ability of Fraud Detection) of 55,9% . Key words : Competency, Professionalism, Audit Experience, CAATs, and Fraud
Analisis Pengelolaan Keuangan Keluarga Pada Perempuan Sawah Di Kabupaten Ponorogo
Authors: Sari Novita Erliana , Berlianantiya Maretha , Wirawan Yahya Reka 
Published: March 2022

Penelitian ini bertujuan untuk mengetahui latar belakang perempuan yang sekaligus sebagai ibu rumah tangga bekerja sebagai buruh tani atau biasa disebut sebagai perempuan sawah dalam pengelolaan keuangan keluarga. Penelitian ini dilakukan di Kabupaten Ponorogo. Objek penelitiannya adalah perempuan (ibu rumah tangga) yang juga bekerja sebagai buruh tani di sawah. Teknik pengumpulan data yang digunakan adalah wawancara mendalam dengan teknik analisis data menggunakan analisis kualitatif deksriptif. Hasil penelitian menunjukkan bahwa alasan perempuan atau ibu rumah tangga bekerja sebagai buruh tani atau biasa disebut sebagai perempuan sawah adalah untuk membantu memenuhi kebutuhan keluarga. Dari hasil penelitian juga diketahui bahwasanya ibu-ibu perempuan sawah mampu mengelola keuangan keluarga. Mereka mampu membuat perencanaan keuangan, menentukan skala prioritas kebutuhan, melakukan pengelolaan kauangan, namun tidak melakukan evaluasi dan kontrol terhadap keuangan. Hal ini wajar mengingat jumlah uang yang dikelola untuk memenuhi kebutuhan keluarga berjumlah terbatas. Mereka fokus pada kebutuhan yang harus segera dipenuli tanpa bisa ditunda. Mereka juga mampu menyisihkan pendapatan meskipun jumlahnya relatif kecil. Hal ini dilakukan sebagai motif berjaga-jaga
DETERMINATION OF FLUORINE IN DRINKING WATER IN THE KYRGYZ
Authors: Чолокова Г.С. , Юлдашев И.М. , Калбаев А.А. , Эсенаманова М.К. , Масаева Р.А. 
Published: March 2022

В статье приводятся результаты определения концентрации фтора в открытых и закрытых источниках водоснабжения в Кыргызской Республике. Кыргызстан — страна в Центральной Азии, располагающаяся в западной и центральной части горного массива Тянь-Шань. Определение фтора в воде проводилось по ГОСТу 4386 – 89 фотометрическим методом с лантанализаринкомплексоном в водной среде – вариант А. При исследовании проб питьевой воды в открытых и в закрытых водных источниках гг. Джалал-Абад, Ош, Бишкек и п.г.т. Сокулук обнаружено, что содержание фтора в них меньше, чем рекомендовано ВОЗ и составляет в открытых источниках 0,171±0,005 мг/л, в закрытых – 0,2±0,03мг/л, что требует осуществления жесткого санитарного контроля по содержанию фтора в питьевой воде.
The results of determination of fluorine concentration in open and closed sources of water supply in the Kyrgyz Republic are given in the article. In the study of drinking water samples in open and closed water sources of the city of. Jalal-Abad, Osh, Bishkek and other cities Sokuluk found that the fluorine content in them is less than recommended by the WHO and is 0.171 ± 0.005 mg / l in open sources, 0.2 ± 0.03 mg / l in closed sources.
PARVOVIRUS SABLE
Authors: Семикрасова А.Н. , Петрова И.В. , Жилина К.В. , Гришина Л.Е. , Косовский Г.Ю. 
Published: March 2022

В статье представлены данные о изучении нового для соболеводства заболевании парвовирусного энтерита соболей.
The article presents data on the study of a new disease for sable breeding parvovirus enteritis of sables.
THE RECONSTRUCTION OF THE HALL IN A MULTI-STOREY REINFORCED CONCRETE BUILDING WITH A UNIFIED FRAME
Authors: Малахова А.Н. , Морозова Д.В. 
Published: March 2022

В статье рассматриваются особенности реконструкции многоэтажного здания с унифицированным железобетонным каркасом при изменении назначения здания (его перепрофилировании) с разделением зального помещения дополнительным перекрытием. Одной из таких особенностей реконструкции и проектирования здания с унифицированными каркасами является правильное определение нагрузки на несущие элементы здания и сравнение этих нагрузок с допустимой несущей способностью конструктивных элементов, которая указана в марках этих элементов. Приведены схема элементов сборного железобетонного унифицированного каркаса и конструктивные решения стыков его элементов, а также конструктивные решения встроенного металлического каркаса, металлических лестниц и перекрытия, разделяющего зал по высоте. При разработке конструктивных решений по реконструкции актового зала учитывалось требование создания минимально возможной дополнительной нагрузки на несущие элементы здания (плиты перекрытия, ригели, колонны, фундаменты). Практика показала, что наличие подробного описания унифицированных каркасов зданий постройки 70х 90х годов прошлого столетия значительно облегчает работу проектировщиков по реконструкции многоэтажных каркасных зданий.
The article discusses the features of the reconstruction of a multistorey building with a unifi ed reinforced concrete frame when changing the purpose of the building (its reprofi ling) with the separation of the hall room with an additional ceiling. One of such features of the reconstruction and design of abuilding with unifi ed frameworks is the correct determination of the load on the loadbearing elements of the building and a comparison of these loads with the permissible loadbearing capacity of structural elements, which is indicated in the brands of these elements. A diagram of the elements of a precast reinforced concrete unifi ed frame and structural solutions of the joints of its elements, as well as structural solutions of the integrated metal frame, metal stairs and fl oors dividing the hall in height are given. When developing constructive solutions for the reconstruction of the assembly hall, the requirement of creating the minimum possible additional load on the buildings supporting elements (fl oor slabs, crossbars, columns, foundations) was taken into account. Practice has shown that the availability of a detailed description of the unifi ed frameworks of buildings built in the 70s 90s of the last century greatly facilitates the work of designers in the reconstruction of multistorey frame buildings.
CONDITION EVALUATION OF LEACHED CHERNOZEM LOCATED IN SOUTHERN FOREST-STEPPE ZONE OF THE REPUBLIC OF BASHKORTOSTAN IN CONDITIONS OF VARIOUS AGRO-ECOSYSTEMS
Authors: Сулейманов Р.Р. , Япаров И.М. , Вильданов И.Р. , Сайфуллин И.Ю. , Гималетдинова Г.А. 
Published: March 2022

В работе приводятся результаты исследования чернозема выщелоченного находящегося в различных состояниях: пашня постагрогенное состояние целина. Изучены морфологические и химические свойства (содержание гумуса, щелочногидролизуемого азота, подвижных форм азота и калия, рН). Показано, что пахотная почва характеризуется самым низким содержанием гумуса и щелочногиролизуемого азота, и высоким содержание подвижного фосфора, вызванного внесением фосфорных удобрений. Различия по содержанию подвижного калия не были выявлены. По своим свойствам постагрогенная почва приближается к целинной почве.
The article presents the results of the study of chernozem leached in different states: arable land postagrogenic state virgin lands. Morphological and chemical properties studied (humus content, alkaline hydrolyzable nitrogen, mobile forms of nitrogen and potassium, pH). It is shown that arable soil is characterized by the lowest content of humus and alkaline hydrolyzable nitrogen. There is a high content of mobile phosphorus caused by application of phosphorus fertilizers. Differences in the content of mobile potassium were not identifi ed. Postagrogenic soil is approaching to virgin soil by its properties.
BIODEGRADATION POTENTIAL OF A NEW STRAIN OF CYANOBACTERIA
Authors: Гальперина А.Р. 
Published: March 2022

Биодеградационный потенциал нового штамма нитчатых цианобактерий по отношению к суммарным нефтяным углеводородам (СНУ) изучали методом экспериментальных микроэкосистем в полевых и лабораторных условиях. В результате эксперимента отмечено снижение содержания СНУ на 80,2 и 87,8 соответственно наблюдалось увеличение химического потребления кислорода и содержания растворенного органического вещества. Анализ численности экологотрофических групп микроорганизмов сточных вод выявил снижение численности на порядок олигокарбофильных и автохтонных микроорганизмов в полевом эксперименте, в лабораторном эксперименте наблюдалось снижение на порядок численности всех исследуемых групп микроорганизмов. Для биомассы цианобактерий отмечено снижение содержания хлорофилла а на 52,4, каротиноидов на 55,2.
The biodegradation potential of a new strain of fi lamentous cyanobacteria in relation to total petroleum hydrocarbons (TPH) was studied by experimental microecosystems in the fi eld and laboratory conditions. As a result of the experiment, a decrease in the content of TPH was noted by 80.2 and 87.8, respectively an increase in chemical consumption of oxygen and dissolved organic matter was observed. An analysis of the abundance of ecologicaltrophic groups of wastewater microorganisms revealed an order of magnitude decrease in the abundance of oligocarbophilic and autochthonous microorganisms in the fi eld experiment in the laboratory experiment, an order of magnitude decrease in the abundance of all studied groups of microorganisms was observed. For the biomass of cyanobacteria was noted a decrease in the content of chlorophyll a by 52.4, carotenoids by 55.2.
MECHANISMS OF TEA PLANTS RESISTANCE TO WINTER STRESSORS
Authors: Белоус О.Г. , Платонова Н.Б. 
Published: March 2022

Представлен анализ содержания связанной воды, степени оводненности тканей, прослежена активность каталазы в листьях чая. В качестве дополнительного показателя использован расчет жизнеспособности растительных тканей и уровень их фотосинтетической активности по результатам замеров флуоресценции хлорофилла. Результаты представляют практический интерес при отборе перспективных доноров в селекции сортов, отличающихся повышенной адаптивностью к низким положительным температурам для реконструкции чайных плантаций в предгорных районах Черноморской зоны Краснодарского края.
The analysis of the content of bound water, the degree of hydration of tissues is presented the activity of catalase in tea leaves is traced. As an additional indicator, the calculation of the viability of plant tissues and the level of their photosynthetic activity based on the results of chlorophyll fl uorescence measurements was used. The results are of practical interest in the selection of promising donors in the selection of varieties characterized by increased adaptability to low positive temperatures for the reconstruction of tea plantations in the foothills of the black sea zone of the Krasnodar region.
THE INVASIVE SPECIES OF PLANTS IN THE FLORA OF THE VICINITIES OF THE SALIKHOVO VILLAGE (CHISHMIN DISTRICT OF THE REPUBLIC OF BASHKORTOSTAN)
Authors: Хусаинов А.Ф. , Гареева С.А. , Ипаева М.В. , Абрамова Л.М. 
Published: March 2022

Проведен анализ адвентивных видов окрестностей населенного пункта Башкирского Предуралья. Участие заносных видов во флоре 23,5, что определяет степень ее адвентизации. Виды проанализированы по времени и способу иммиграции, по степени натурализации. Из флорогенетического спектра очевидно преобладание видов южного происхождения (иранотуранских, средиземноморских). Преобладают две жизненные формы терофиты (65,6) и гемикриптофиты (27,1), высокий уровень терофитизации указывает на нарушенность изученной территории. Из числа адвентов выделено 27 агрессивных инвазивных видов, входящих в Черный список флоры Республики Башкортостан.
The analysis of adventive species of the surroundings of the settlement of the Bashkir CisUrals is carried out. The participation of alien species in the fl ora is 23.5, which determines the degree of adventization. Species are analyzed by time and method of immigration, by the degree of naturalization. From the phlorogenetic spectrum, the predominance of species of southern origin (IranianTuranian, Mediterranean) is obvious. Two life forms predominate therophytes (65.6) and hemicryptophytes (27.1), a high level of thermophytization indicates the disturbance of the studied territory. Of the adventive groups, 27 invasive invasive species are included in the Black List of the fl ora of the Republic of Bashkortostan.
RESPONSIVENESS OF GENTIANA TO THE USE OF REGULATORS PLANT GROWTH AND DEVELOPMENT IN THE REPUBLIC OF BASHKORTOSTAN
Authors: Реут А.А. , Шигапов З.Х. 
Published: March 2022

В приведенной работе обсуждаются итоги исследования влияния современных регуляторов роста растений (Домоцвет, Эпинэкстра, Циркон, Рибавэкстра, Экогель) на всхожесть семян и некоторые биоморфологические показатели многолетних цветочнодекоративных культур на примере представителей рода Gentiana L. Исследования проводили в 2017 2018 годах на базе ЮжноУральского ботанического садаинститута УФИЦ РАН. Объектами изучения являлись семена шести видов рода Gentiana (G. fetisowii, G. kirilowii, G. dahurica, G. septemfi da, G. lutea, G. trifl ora). Перед посевом семена замачивали в растворах регуляторов роста, приготовленных согласно инструкциям производителей, при комнатной температуре. Через три недели по каждому варианту определяли всхожесть семян. Спустя три месяца у сеянцев из каждого варианта опыта измеряли некоторые морфометрические параметры. Выявлено, что самыми результативными на прорастание семян оказались препараты Циркон и Экогель: они повысили всхожесть у всех изученных видов в 1,5 11,7 раза по сравнению с контролем. Регуляторы роста Эпинэкстра, Циркон и Рибавэкстра максимально повлияли на биоморфологические показатели (высота растений, длина главного корня, количество корней, длина и ширина листа). Таким образом, отмечено положительное влияние физиологически активных веществ на рост и развитие представителей рода Gentiana.
In this paper we discuss the results of the study of the infl uence of modern plant growth regulators (Domostvet, EpinExtra, Zircon, RibavExtra, Ecogel) on the germination of seeds and some biomorphological indicators of perennial fl owerornamental crops on the example of the genus Gentiana L. The research was carried out in 2017 2018 on the basis of the SouthUral Botanical GardenInstitute UFRC RAS. The subjects of the study were the seeds of six species of the genus Gentiana (G. fetisowii, G. kirilowii, G. dahurica, G. septemfi da, G. lutea, G. trifl ora). Before sowing, the seeds were soaked in solutions of growth regulators prepared according to the instructions of manufacturers at room temperature. After three weeks, seed germination was determined for each variant. Three months later, the seedlings from each variant of the experiment measured some morphometric parameters. It was revealed that the most effective preparations for seed germination were Zircon and Ecogel: they increased germination in all studied species by 1,5 11,7 times compared to the control. Growth regulators EpinExtra, Zircon and RibavExtra had the maximum effect on biomorphological parameters (plant height, length of the main root, number of roots, length and width of the leaf). Thus, there was a positive effect of physiologically active substances on the growth and development of the representatives of the genus Gentiana.