bluuebunny/crossref_metadata_2025_split huggingface dataset:
A Drone as a Reflector Carrier in Laser Tracker Measurements
Authors: Jankowski Michał , Sieniło Maciej , Styk Adam 
Published: October 2022

Abstract
The paper presents the possibility of mechanizing laser tracker measurements using a drone. Performing measurements using a laser tracker requires touching the measured surface with a probe. Usually it is done manually, even if it requires, e.g., climbing a ladder. The drone was applied as a probe carrier for the laser tracker. To measure a point, the modified drone had to land near this point. Touching the measured surface with the probe was executed using a mobile arm fixed to the drone. This solution allows performing laser tracker measurements without the need of walking or climbing difficult to access surfaces. Two consecutive experiments were performed to verify if such an approach is equally accurate as the standard one (manual measurements). Additionally, the influence of airflow generated by the drones’ propellers on a laser wavelength and the accuracy of interferometric measurements were estimated. The research proves that it is possible to mechanize laser tracker measurements using a drone. Moreover, it is demonstrated that the operating drone does not influence the laser tracker accuracy.
A New Impetus for the European Crisis Literature
Authors: Zachová Aneta 
Published: October 2022

Abstract
The review essay presents European crisis literature, which tests the theories of European integration. It argues that the existing research on European crises and subsequent reactions by the European Union is fragmented, non-systematic and works with a too-implicit definition of ‘crisis’. The reviewed literature comments on turbulent developments in the European Union rather than providing comprehensive empirical research. The article demonstrates existing gaps and suggests a conceptualisation of the research topic. It also promotes a systematic research framework enabling a proper analysis of the European crises and the European Union’s reactions. Such a framework is based on a clear definition of the relevant actors and crisis situations and the identification of an empirical basis for analysis. The author argues that a systematic approach could enhance researchers’ ability to understand reactions to turbulence in European integration better and even predict the European Union’s responses to future events.
Total Soluble Sugars in Root and Stem of Wichita and Western Carya Illinoinensis Varieties in Northern Mexico
Authors: Concilco-Alberto Ernesto , Valenzuela-Núñez Luis Manuel , González-Torres Anselmo , La Peña Cristina García-De , Briceño-Contreras Edwin Amir , Rivera Juan Ramon Esparza , Reyes-Carrillo José Luis , García-Carrillo Mario 
Published: October 2022

Abstract
The aim of the current study was to determine the monthly total soluble sugar concentration in the stem and root of the Wichita and Western walnut (Carya illinoinensis) varieties during a productive cycle in northern Mexico. Vegetable samples were obtained using a systematic sampling method, and processed by means of a spectrophotometric assay to determine the total soluble sugars (TSS) concentration in productive walnut trees. Data analysis was performed by means of a 2-way ANOVA. The results of the TSS concentration had differences throughout the months of an annual productive cycle, and were also different between the evaluated walnut varieties. The highest total soluble sugar concentration in stem and root were in the lowest temperature months, and it decreases in both tissues when the environmental temperature rises. The Wichita variety had a higher total soluble sugar concentration than the Western in every month during the productive cycle. Further research is required to assess the effect of other type of factors including environmental or agronomic over the dynamics of the total soluble sugars in productive walnut trees.
Research of a Dry Extruded Mixture of Protein Rich Plant Composition
Authors: Sterna Vita , Ence Enno , Strausa Evita 
Published: October 2022

Abstract
Since plant protein is generally accepted as sustainable and environmentally friendly, production of new plant protein-based products is expanding and a raw material is diversified to ensure a high-value and complete meal. The objective of the study was to compare chemical composition and amino acid provision of pea-buckwheat, pea-barley and pea-oat extruded mixtures with the aim to look for new products to diversify diet using the best plant protein resources. Within the research, amino acid scores of hull-less barley, buckwheat, hull-less oat and grey pea as an indicator of raw material protein quality were evaluated. The highest scores of essential amino acids were found in oat and pea protein. Amino acid scoring patterns of raw material – oat ‘Stendes Emilija’ and grey pea ‘Bruno’ fully meet the requirements for essential amino acid supply. The protein of buckwheat is the richest in lysine (4.3 g 100g−1 protein) among studied cereals, although the difference in the essential amino acids was not significant. The results of the research showed that pea-barley and pea-buckwheat composite mixtures meet human needs better if pea protein is used in the proportion 65:35 with barley or buckwheat flour than in the proportion 35:65. The high protein content – 43.33% and 43.96%, the sum and composition of essential amino acids, and high level of total dietary fibre – 11.9% and 13.7% are the main reasons to consider the mixtures (including as a base for smoothies) as a complete meal.
Pengaruh Liquidity dan Leverage Terhadap Firm Performance Dengan Firm Size Sebagai Variabel Moderasi
Authors: Tang Sukiantono 
Published: October 2022

Firm performance is a description of the company's condition and ability in the past and current period to be evaluated. The purpose of the study was to obtain empirical evidence of the effect of liquidity and leverage on firm performance with firm size as a moderating variable. The study was conducted on companies listed on the Indonesia Stock Exchange for the period 2017-2021. The research sample was 2,033 observations. The data were processed by multiple linear regression and moderated regression analysis. The results of liquidity research have a positive effect on firm performance with firm size moderation. Leverage has no effect on firm performance.
Keywords: Liquidity, Leverage, Firm Performance, Firm Size.
Hubungan antara Konservatisme Akuntansi, Konsentrasi Kepemilikan, dengan Tanggung Jawab Sosial
Authors: Setiawan Yan Christianto , Mettan Santho Vlennery 
Published: October 2022

The quality of financial statements can be seen through the characteristics adopted, one of which is conservatism. In addition to conservatism, Corporate Social Responsibility (CSR) is also a form of the company's commitment to all stakeholders. This study aims to examine the relationship between conservatism and CSR performance, which is moderated by concentration of ownership and macroeconomic conditions. The research population is business entities that go public and are listed on the IDX, which publish sustainability reports during the 2018-2020 period. The number of samples is 123 years of observation. The sampling technique of this research used purposive sampling technique. The analysis of the hypothesis test used is a random effect model on the panel data structure. The results show that accounting conservatism has a positive effect on CSR. The existence of macroeconomic conditions can strengthen the influence of accounting conservatism on CSR performance. However, the concentration of ownership weakens this influence.
Keywords: Conservatism; CSR; Ownership; Macroeconomic
Peran Moderasi Kantor Akuntan Publik Big 4 Pada Pengaruh Financial distress Terhadap Earning Management
Authors: Santoso Rizhika Velajani , Suhadak Suhadak 
Published: October 2022

This study examines the effect of financial distress on earnings management by being moderated by KAP BIG 4, leverage and CFO with the aim of being able to minimize earnings management behavior to solve agency problems. This research was conducted on agricultural and mining sector companies. The final sample was 105, using purposive sampling method and using Moderated Regression Analysis (MRA) analysis technique. The results of the analysis show that financial distress has a positive effect on earnings management in agricultural and mining sector companies. Financial distress conditions encourage earnings management behavior. KAP BIG 4 has not been able to moderate the effect of financial distress on earnings management. Suggestions for further research can be to research more broadly in the manufacturing sector and add variables such as tax avoidance or ROE and DER.
Keywords: Financial Distress; Earnings Management; Agency Theory; KAP BIG 4
Financial Performance in Predicting Stock Return: Study on Non-Financial Companies Listed on IDX
Authors: Rizka Nor Rahma 
Published: October 2022

Accounting and financial information are usually given to investors to help predicting the stock returns because the data has the value and historical. This study aims to examine how the ability of financial performance that represent leverage consisting of debt to asset ratio (DAR), debt to equity ratio (DER), and profitability including return on asset (ROA), return on equity (ROE), and net profit margin (NPM) in predicting stock returns. The research applies a final sample of 163 companies of non-financial sector registered in IDX in 2015-2019. This research applies analysis of multiple linear regression. The study results prove that DAR, ROE, NPM have no significant influence toward the stock returns. DER and ROA give such a significant and also negative influence on stock returns. These results mean that investors can consider DER and ROA in predicting stock returns as signals from accounting and financial data.
Keyword: Debt to Asset Ratio, Debt to Equity Ratio; Return on Asset; Return on Equity; Net Profit Margin; Stock Return
Determinant Percieved Usefulness in Decision Making on Accrual Based Accounting in Indonesian Ministries
Authors: Metalia Mega 
Published: October 2022

This study intends to investigate the impact of managerial ability, internal control effectiveness, and support from information technology on the quality of accrual accounting implementation and its effects on perceptions of utility in decision-making. In 87 ministries and institutions of the Republic of Indonesia, this research approach uses a survey that combines descriptive and verification analysis with units of analysis. The sort of data used comprises secondary and primary data, and it was tested using SEM and LISREL analysis strategy. The findings demonstrated that: information technology support, managerial competence, and the effectiveness of internal control have a positive effect on the quality of accrual accounting implementation; the quality of accrual accounting implementation has a positive impact on perceptions of usefulness in decision making; and information technology support, managerial competence, and the effectiveness of internal control have a positive impact on perceptions of the usefulness of accrual accounting application.
Keyword: Information Technology Support; Managerial Competence; Effectiveness of Internal Control; Quality of Accrual Accounting Application; Perceived Usefulness in Decision Making
Analisis Penentuan Pusat Pertumbuhan Ekonomi dalam Pengembangan Wilayah di Kabupaten Labuhanbatu Utara, Provinsi Sumatera Utara
Authors: TAMPUBOLON CONNY NATASYA , BUDIASA I WAYAN , WIDHIANTHINI WIDHIANTHINI 
Published: October 2022

Growth Pole Determination Analysis for Regional Development of North Labuhanbatu Regency, North Sumatra Province. The gap between sectors and the unstable economic growth rate indicate that North Labuhanbatu Regency needs a regional development program. The research objective is to identify the classification of the economic sector in North Labuhanbatu Regency, determine the districts that are the growth poles, and interaction between areas known as growth poles with the surrounding areas. This study uses primary data with interview methods and secondary data with documentation methods. The indicators used are the Gross Regional Product (GRP) of North Labuhanbatu Regency and North Sumatra Province in 2015-2019, the population of each social and economic facility, the population of each sub-district, and the distance between sub-districts. The analysis was conducted using the typology classification method, the schalogram analysis and the centrality index, as well as the gravity analysis. The results show that the advanced and fast growing sector in North Labuhanbatu Regency is only the manufacturing industry sector. Districts that have the opportunity to become centers of economic growth in North Labuhanbatu Regency are Kualuh Hulu District and Kualuh Selatan District. Kualuh Hulu District has the closest interaction with other sub-district that is also a center of economic growth, namely Kualuh Selatan District.
Analisis Keragaman Pendapatan Usahatani Sayur dan Jagung Hibrida (Studi Kasus Kelompok Tani di Desa Ababi Kecamatan Abang, Kabupaten Karangasem, Provinsi Bali)
Authors: WIRYASTI I DEWA AYU DEVI SAVITRI , ARTINI NI WAYAN PUTU , DEWI NI LUH MADE INDAH MURDYANI 
Published: October 2022

Vegetable and Corn Farming (Case Study: Farmer Group in Ababi Village, Abang District, Karangasem Regency, Bali Province). Hybrid vegetable and corn farming is one type of farming activity carried out by the Baja Tani group. In general, farmers do not know how much influence the type of commodity has on their farm income, therefore it is important to observe whether diversity affects their farm income. This study aims to determine the farm income of cultivated hybrid vegetables and corn, this study also aims to determine what constraints affect farming activities and maize and whether the choice of commodity types affect farm income. The results showed that the type of commodity had an effect on farm income. From the results of the ANOVA analysis, it was obtained that the F statistic value of 27,742 > 2,911 and a significance value of < 0.05 where the highest income was obtained by hybrid corn farmers compared to farmers cultivating mustard greens, long beans, and eggplant so that the farmer's choice to cultivate corn was considered appropriate. As for the obstacles faced by farmers, as many as 43% of farmer group members who originally cultivated vegetables experienced problems related to capital and farming cultivation techniques. Marketing constraints 70% of vegetable farmers experienced problems related to marketing channels because one of the vegetable distribution places, namely hotels and villas, had to close due to the pandemic. Changes in price are one of the obstacles felt by all farmers because they experience a decline in prices due to large harvests.
Analisis Pendapatan dan Nilai Tambah Agroindustri Keripik Ayam di Desa Kesiman Petilan, Denpasar Timur
Authors: WIDIANTARI PUTU DEWI , ANTARA MADE , DJELANTIK A.A.A. WULANDIRA SAWITRI 
Published: October 2022

Analysys of Income and Added-Value of Chicken Chips Agroindustry in Kesiman Petilan Village, East Denpasar. Covid-19 Pandemic has many impacts on all business actors, either large-scale, small-scale, or medium-scale. The business actors of chicken chips agroindustry are also impacted by the pandemic in terms of production processes and income. This study aims to: (1) Analyze the income of the business actors involved in the chicken chips agroindustry in Kesiman Petilan Village, East Denpasar, (2) Analyze the added-value of the chicken chips products in the agroindustry in Kesiman Petilan Village, East Denpasar, and (3) Identify the problems that have been experienced by the business actors in the chicken chips agroindustry during Covid-19 Pandemic. The analysis technique used was income analysis, added-value analysis, and qualitative descriptive. The results of the study show that: (1) The amount of income in chicken chips agroindustry in Kesiman Petilan Village before Pandemic was IDR 2,785,853.90 while during the Pandemic was IDR 2,066,123.90, (2) The added-value of chicken chips before Pandemic was IDR 10,369.40 while during the Pandemic was IDR 10,114.85, and (3) The agroindustry have faced several problems, including the difficulties to obtain raw materials, the increase of raw materials prices, declining sales, and marketing.
Peningkatan Pendapatan Rumah Tangga Petani melalui Pemanfaatan Pekarangan (Studi Kasus di KWT Madu Serati, Desa Mambang, Kecamatan Selemadeg Timur Tabanan)
Authors: SAVITRI IDA AYU TRISNAYANTI , SUAMBA I KETUT , DEWI IDA AYU LISTIA 
Published: October 2022

Increasing household income of farmers through the utilization of yards (Case study of Madu Serati Women Farmer Group, Mambang Village, East Selemadeg District, Tabanan). Food is a basic need and has an important role in life. The government seeks to improve food security through various programs, such as the Sustainable Food House Program that utilizes house yards. This study aims to: (1) calculate the income of female farmers from the sustainable food house program, (2) calculate the contribution of female farmers' income from the sustainable food house program to the total income of farmer households, and (3) determine the motivation of female farmers to manage his yard.This research was conducted in Mambang Village, East Selemadeg District, Tabanan Regency, Bali Province from July to August 2020. The data collected were quantitative and qualitative data with primary and secondary data sources. The collected data were analyzed using both descriptive quantitative and qualitative methods. The determination of 30 samples of members of the women farmer group was conducted using non probability technique with census method. The variables measured in this study were income, contribution of income from yard and the motivation of members of the women farmer group in farming. The result shows that the average income that resulted from yard farming is IDR 2,666,196.67 with a very low contribution to total income, namely 2.75% and the motivation of the women farmer group members in working is to meet physiological needs, security needs, social needs, and appreciation needs. It is necessary to increase the number and types of vegetable crops that have high economic value.
Persepsi Petani terhadap Penggunaan Rice Transplanter di Subak Guama Kecamatan Marga, Kabupaten Tabanan
Authors: PUTRA KETUT ADI WAHYU , ANGGRENI I G A LIES , WINDIA I WAYAN 
Published: October 2022

Farmers' Perceptions on the Use of Rice Transplanters in Subak Guama, Marga District, Tabanan Regency. Farmers in Subak Guama are still planting rice manually with human labor. The shortage of rice planting workers began to occur in several rice production centers. Most rice lands can still be planted manually, but the completion is usually not on time. The use of rice transplanter has the potential to solve this problem. Farmers' perceptions of rice transplanter technology need to be known in advance so that the implementation of the rice transplanter program can be sustainable. This study aims to identify the perceptions of Subak Guama farmers in Marga District, Tabanan Regency on the use of transplanters. The analytical method used is descriptive qualitative. Based on the results of research and discussion, it can be concluded that most farmers agree with the use of rice transplanters with a percentage of 76.46 percent. Based on indicators of the nature of using rice transplanter technology, 77.18 percent of farmers agreed; based on indicators of target or rice transplanter users, 75.76 percent of farmers agreed; based on indicators of target attitudes or rice transplanter users, 75.67 percent of farmers agreed; and based on indicators of target or user behavior 76.78 percent of farmers agreed. attitude indicator or rice transplanter users was 75.67 percent included in the agree category and the target behavior indicator or rice transplanter users with 76.78 percent achievement fall into the agree category.
Partisipasi Kelompok Wanita Tani Sedana Amerta Sari pada Program Pekarangan Pangan Lestari (Studi Kasus Desa Angantaka, Kecamatan Abiansemal, Kabupaten Badung)
Authors: SARI NI KADEK AYU PUTRI DITA , PITANA I GDE , SARJANA I MADE 
Published: October 2022

Participation of Members of Sedana Amerta Sari Women Farmer Group in Sustainable Food Yard Program: Case Study of Angantaka Village, Abiansemal District, Badung Regency. The Sustainable Food Yard Program has the potential to achieve food self-sufficiency. The development of the program requires active participation of farmers. This study aims to analyze the level of participation, describe the forms of participation and the obstacles faced by the Sedana Amerta Sari Women Farmer Group (KWT). The research was conducted in the village of Angantaka and involved 30 respondents who are members of KWT. Data collection was carried out using a combination of in-depth interview techniques, observation and documentation to describe the forms and constraints of participation. Survey was carried out to determine the level of KWT participation. The data were then analyzed using descriptive qualitative methods. The result shows that the participation of KWT members is at a moderate level in all indicators of research variables such as participation in decision making, program implementation, program monitoring and utilization of results (56.16%). In terms of technical aspect, participation constraints faced by KWT include the lack of management time, the presence of pests and diseases, the unavailability of electricity and clean water on the demonstration plot. Economically, KWT members are facing capital constraints for the maintenance and development of agrotourism. Finally, the KWT lacks solidarity and internal group communication in terms of social aspects.
Analisis Usaha Pengolahan Indutri Batu Bata dan Dampaknya terhadap Penyusutan Lahan Sawah di Desa Nyitdah Kecamatan Kediri Kabupaten Tabanan
Authors: DEWI NI KOMANG NITA , ANTARA MADE , WIDHIANTINI WIDHIANTINI 
Published: October 2022

Analysis of Brick Processing Business and Its Impact on Rice Lands Conversion in Nyitdah Village, Kediri District, Tabanan Regency. The brick industry includes a production process that converts clay into other products that have more usability. This study aims to identify the brick production process, analyze the income and feasibility of the brick processing business, and the impact of brick processing business on rice land conversion. The research location was determined purposely, namely Nyitdah Village, Kediri District, Tabanan Regency. Most people in the village work in the brick processing business and the business could be considered as a small industry. The 61 samples were determined by using simple random sampling method. The data used in this study are primary and secondary data. The results show that the brick processing business is efficient and modern. Total net income from the brick industry is IDR 9,274,499.00 / month. The brick processing business seems feasible, considering the R / C Ratio > 1 and the BEP is less than the amount of production and the price in Nyitdah Village. However, the business has an impact on rice land conversion due to the construction of brick processing plants in rice cultivated lands. The average rice land conversion that occurs in Nyitdah Village is 0.4 ha / year.