bluuebunny/crossref_metadata_2025_split huggingface dataset:
Internal Audit, Kualitas Pengendalian, Asimetri Informasi, Perilaku Disfungsional Staff Accounting dan Pengaruhnya terhadap Kecurangan Akuntansi
Authors: Fernando Dio , Sitorus Tigor 
Published: October 2022

<p align="center"><strong>Abstract</strong></p><p align="center"><strong> </strong></p><p>This study aims to develop a research model and investigate the factors that influence accounting fraud in a Timber Industry Group in Jakarta in 2018. The survey was conducted on 110 related staff members in preparing financial reports. Data were analyzed using multiple linear analysis with the help of SPSS version 24 with results that prove that; 1). Internal Audit does not significantly influence accounting fraud, 2). Quality Control has a significant effect on Accounting Fraud, 3). Asimetry Information has a significant effect on Accounting Fraud, 4). Staff Accounting Dysfunctional Behavior has no significant effect on Accounting Fraud, 4). Internal Audit, Quality of Control and the Disfunctional Behavior of Staff Accounting simultaneously have a significant positive effect on Accounting Fraud. These results prove the factors that influence accounting fraud and are a strength in this study that will provide practical implications in the timber industry.</p><p><strong><em>Keywords: Audit, Control, </em></strong><strong><em>Asimetri</em></strong><strong><em>, Disfunction, Accounting</em></strong><strong><em>, Fraud</em></strong></p><p> </p><p align="center"> </p><p align="center"><strong>Abstrak</strong></p><p align="center"> </p><p>Penelitian ini bertujuan untuk mengembangkan model penelitian dan mengetahui faktor-faktor yang mempengaruhi kecurangan akuntansi pada Kelompok Industri Kayu di Jakarta tahun 2018. Survei dilakukan terhadap 110 anggota staf terkait dalam penyusunan laporan keuangan. Data dianalisis dengan menggunakan analisis regresi linier berganda dengan bantuan SPSS versi 24 dengan hasil yang membuktikan bahwa; 1). Internal Audit tidak berpengaruh signifikan terhadap kecurangan akuntansi, 2). Kualitas Kontrol berpengaruh signifikan terhadap Kecurangan Akuntansi, 3). Asimetri Informasi berpengaruh signifikan terhadap Kecurangan Akuntansi, 4). Perilaku Disfungsional Staf Akuntansi tidak berpengaruh signifikan terhadap Kecurangan Akuntansi, 5). Audit Internal, Kualitas Pengendalian, Asimetri Informasi dan Perilaku Disfungsional Staf Akuntansi secara simultan berpengaruh positif signifikan terhadap Kecurangan Akuntansi. Hasil ini membuktikan keempat variabel tersebut di atas siginifikan mempengaruhi kecurangan akuntansi dan menjadi kekuatan dalam penelitian ini yang akan memberikan implikasi praktis dalam industri perkayuan.</p><p><strong><em>Keywords: Audit, Control, </em></strong><strong><em>Asimetri</em></strong><strong><em>, Disfunction, Accounting</em></strong><strong><em>, Fraud</em></strong></p><p align="center"><strong> </strong></p>
PENILAIAN KUALITAS VISUAL LANSKAP DENGAN MODIFIKASI VISUAL RESOURCES ASSESSMENT PROCEDURE (VRAP) PADA PUTRI DUYUNG RESORT, JAKARTA UTARA
Authors: Aziza Putri Laksmi , Widjaja Hinijati , Fitri Rini 
Published: October 2022

Putri Duyung Resort merupakan resort yang terletak di pulau tersendiri di kawasan Jakarta Utara. Resort ini menawarkan potensi visual Laut Jawa, dan Danau Ancol yang dapat dijadikan daya tarik bagi pengunjung resort. Putri Duyung Resort saat ini belum memaksimalkan potensi visual, sehingga diperlukan penilaian kualitas visual lanskap di Putri Duyung Resort. Tujuan dari penelitian ini adalah untuk menilai kualitas visual pada area makro dan setiap sudut pandang pengamatan. Metode analisis yang digunakan adalah modifikasi visual resources assessment procedure (VRAP), dengan variabel penilaian kualitas visual makro yaitu bentuk lahan, tata guna lahan, air, vegetasi, aktivitas pengguna, pertimbangan khusus dan variabel penilaian kualitas visual mikro yaitu jarak pengamat, prinsip desain, dan lanskapdeskripsi. Hasil penelitian menunjukkan nilai kualitas makro visual pada Putri Duyung Resort dan kualitas mikro visual pada setiap sudut pandang, serta membagi kawasan Putri Duyung Resort menjadi beberapa kelas manajemen visual berdasarkan nilai kualitas visual yang diperoleh. Penilaian kualitas visual memberikan beberapa rekomendasi untuk mengembangkan desain lanskap untuk Putri Duyung Resort.
PERUBAHAN TUTUPAN LAHAN DAN KARAKTERISTIK SOSIAL EKONOMI MASYARAKAT PENGELOLA HKM DI HUTAN LINDUNG BUKIT DAUN KABUPATEN KEPAHIANG
Authors: Aryanto Yosep Pujo , Yansen Yansen , Senoaji Gunggung , Brata Bieng , Utama Satria Putra 
Published: October 2022

Tujuan dari penelitian ini adalah mengetahui perubahan tutupan lahan pada Izin Usaha Pemanfaatan hutan kemasyarakatan (IUPHKm) Gapoktan Dendan Sejahtera, Gapoktan Dendan Sejati dan Dendan Lestari Kepahiang pada tahun 2008 yaitu sebelum keluarnya IUPHKm dan tahun 2018 setelah keluarnya IUPHKm serta Mengetahui karakteristik sosial ekonomi peserta pengelola hutan kemasyarakatan di Hutan Lindung Bukit Daun pada saat ini. Metode pengambilan data berupa mapping, observasi lapangan, wawancara dan studi pustaka. Penentuan responden dilakukan dengan metode non prabality sampling dengan jumlah responden sebanyak 56 responden Data dianalisis dengan deskriptif. Hasil penelitian menunjukkan bahwa Tutupan lahan pada areal izin HKm Gapoktan Dendan Sejahtera, Gapoktan Dendan Sejati dan Dendan Lestari dengan luasan 476 Ha dikelompokkan menjadi dua kategori, yaitu hutan sekunder dan pertanian lahan kering campur. Laju perubahan tutupan lahan yang mengalami peningkatan luas wilayah dalam jumlah yang paling besar adalah pertanian lahan kering campur. Kesimpulan pada penelitian ini adalan tutupan lahan pertanian lahan kering campur mengalami peningkatan pada tahun 2018 sebesar 415.83 hektar atau 5.15% lebih luas dibandingkan dengan tahun 2008. Sedangkan tutupan lahan hutan sekunder mengalami penurunan luas wilayah sebesar 20.37 hektar atau 25.29% dari luas tahun 2008. Tutupan hutan sebagian besar berubah menjadi pertanian lahan kering campur, Kondisi Sosial Ekonomi peserta pengelola hutan kemasyarakatan di Hutan Lindung Bukit Daun Kabupaten Kepahiang menunjukkan bahwa umur pengelola izin hutan kemasyarakatan di Hutan Lindung Bukit Daun merupakan kategori umur produktif dengan pendidikan yang cukup rendah.
KAJIAN IMPLEMENTASI KEBIJAKAN REKLAMASI LAHAN BEKAS PENAMBANGAN BATUBARA BERDASARKAN KEPMEN ESDM 1827K/30/MEM/2018
Authors: Setiawan Ardi , Suhartoyo Heri , Barchia M. Faiz , Susatya Agus , Brata Bieng 
Published: October 2022

Penelitian ini bertujuan untuk (1) melakukan telaah aturan kebijakan reklamasi dan penutupan tambang, (2) mengukur kriteria keberhasilan reklamasi di PT. Firman Ketahun, dan (3) memberi solusi optimalisasi dalam pelaksanaan reklamasi dan kebijakan reklamasi. Penelitian ini dilaksanakan pada bulan Maret – April 2020 di Izin Usaha Pertambangan (IUP) Operasi Produksi PT. Firman Ketahun Kabupaten Bengkulu Utara. Peneltiian ini merupakan penelitian deskriptif. Data reklamasi tahap operasi produksi pada Kepmen ESDM Nomor 1827 K/30/MEM/2018 dikumpulkan dengan pengamatan langsung ke lapangan. Beberapa aspek yang diamati diantaranya adalah penatagunaan lahan, revegetasi, dan penyelesaian akhir. Hasil penelitian menunjukkan bahwa kegiatan reklamasi lahan pasca tambang tahap operasi produksi belum sepenuhnya menjalakan pedoman yang ditetapkan oleh pada Kepmen ESDM Nomor 1827 K/30/MEM/2018. Aspek-aspek yang belum sesuai diantaranya adalah penangan erosi dan sedimentasi, revegetasi tertutama tanaman penutup dan lokal, serta perawatan. Areal bekas penambangan open pit akan dilakukan reklamasi untuk revegetasiseluas 531,48 Ha, taman buah-buahan seluas 57,54 Ha, taman oleh raga seluas 37,42 Ha, tempat bermain seluas 154,23 Ha, kolam seluas 2,5 Ha, Void seluas 3,5 Ha, dan Final pit seluas 35 Ha, fasilitas penunjang dikembalikan ke Pemerintah Daerah Bengkulu Utara, jalan tambang tidak akan melakukan pembongkaran, tetapi hanya melakukan reklamasi dan revegetasi sepanjang jalur jalan. Namun demikian, keberhasilan kegiatan reklamasi pasca tambang yang dilakukan oleh PT Firman Ketaun masih tergolong rendah yaitu berkisar antara 5,21% sampai dengan 41,36%. Oleh karena itu, untuk mengoptimalkan pelaksanaan reklamasi dan kebijakan reklamasi maka perlu dilakukan upaya diantaranya penambahan tenaga kerja untuk reklamasi, dan mengevaluasi dan menindaklanjuti lokasi – lokasi reklamasi yang belum maksimal.
KAJIAN PENGEMBANGAN DESTINASI OBYEK WISATA PANTAI PENGUBAIAN RESORT DI KABUPATEN KAUR
Authors: Marsuli Marsuli , Brata Bieng , Zamdial Zamdial , Barchia M Faiz , Hartono Dede , Sutriyono Sutriyono 
Published: October 2022

Objek wisata pantai Pengubaian Resort merupakan objek wisata yang berada di Desa Pengubaian Kecamatan Kaur Selatan Kabupaten Kaur. Pengelolaan objek wisata ini dilakukan sejak 2017 yang dimanfaatkan sebagai sarana wisata masyarakat. Objek Wisata Pantai Pengubaian Resort saat ini di kelola oleh Pemerintah Daerah tentunya dengan tujuan unruk mengetahui bagai mana cara meningkatkan dan mengembangkan potensi wisata pantai Pengubaian Resort. Dalam pengembangan objek wisata terdapat berbagai peluang yang mampu mendorong pengembangan diantaranya meningkatnya jumlah pengunjung, satu- satunya objek wisata pantai di Kabupaten Kaur, Pantai Pengubaian Resort memiliki potensi sebagai wisata yang dapat dikembangkan karena memiliki sumber daya alam yang mendukung, keindahan alam yang terjaga sehingga menjadi daya tarik tersendiri. Pengembangan usaha dilakukan dengan mengikutsertakan peran masyarakat baik secara aktif maupun pasif, agar potensi yang ada pada Obyek wisata Pantai Pengubaian Resort dapat dimanfaatkan secara efektif dan efisien. Untuk tiu dalam penelitian medapatkan hasil menggunakan metode deskriptif dalam pengolahan data baik data primer maupun data skunder, kemudian data tersebut dianalisis sesuai dengan kebutuhan. Dengan metode pengamatan dan sample guesoner tentunya dapat disimpulkan tujuan dari pada penelitian, memberikan gambaran dan persepsi masarakat tentang objek wisata Pantai Pengubaian Resart.
KAJIAN DAERAH IMBUHAN AIR TANAH (GROUNDWATER RECHARGE AREA) DALAM RENCANA TATA RUANG WILAYAH (RTRW) KOTA BENGKULU DAN KABUPATEN BENGKULU TENGAH
Authors: Prabowo Benny Bayu , Suhartoyo Hery , Barchia M. Faiz , Utama Satria Putra , Hermawan Bandi 
Published: October 2022

Penelitian ini bertujuan untuk (1) Mengetahui porsi daerah Imbuhan air tanah (Groundwater Recharge Area) di Kota Bengkulu dan Kabupaten Bengkulu Tengah dalam RTRW Kota Bengkulu dan Kabupaten Bengkulu Tengah. (2) Mengetahui kesesuaian penggunaan lahan Kota Bengkulu dan Kabupaten Bengkulu Tengah terhadap daerah Imbuhan air tanah (Groundwater Recharge Area). (3) Mengetahui kesesuaian daerah Imbuhan air tanah (Groundwater Recharge Area) dengan RTRW Kota Bengkulu dan Kabupaten Bengkulu Tengah. Penelitian ini dilaksanakan pada bulan Maret – April 2020 di Kota Bengkulu dan Kabupaten Bengkulu Tengah. Data yang digunakan dalam penelitian ini antara lain adalah data Demnas, Peta Geologi dan Citra Satelite Spot Perekaman Tahun 2016. Data Demnas di ektraksi melalui analisis spasial sehingga menghasilkan data, Linement Density, Drainage Density dan Slope Gradient, kemudian data Geologi diturunkan menjadi data Lithologi serta data Citra Satelite di ekstraksi menjadi data tutupan lahan. 5 parameter tersebut dilakukan pemberian bobot dan Factor Rate kemudian dilakukan Overlay dan didapatkan hasil dengan kelas Rendah, Sedang, Baik dan Sangat Baik. Kota Bengkulu di dominasi kelas Sedang 30,052% dan Baik 39,031% dengan sebaran sebagian besar di wilayah Kecamatan Muara Bangkahulu, Sungai Serut, sebagian singaran pati selebar serta kampung melayu sedangkan kelas Baik dan Sangat Baik berada di Wilayah Kecamatan yang berbatasan langsung antara 2 Kabupaten. Hasil Overlay Daerah Imbuhan Air Tanah terhadap Pola Ruang dalama RTRW Kota Bengkulu menunjukkan bahwa Kawasan resapan air masuk ke dalam kelas Baik Daerah Imbuhan Air Tanah. Daerah ini juga masuk ke dalam Cagar Alam yang masuk dalam Kawasan Lindung dalam Pola Ruang. Kabupaten Bengkulu tengah di dominasi oleh kelas rendah dikarenakan daerah ini sebagian besar lithologinya merupakan andesit.
Dialectical behaviour therapy skills training: A feasibility study with active duty military
Authors: Jewer Chimène , Forsyth Ashleigh 
Published: October 2022

LAY SUMMARYThis study looked at the use of dialectical behaviour therapy (DBT) skills group training with military personnel. DBT skills group training teaches coping skills to manage emotions; it has been well researched and used effectively with civilians and Veterans, but less is known about its use with military personnel. The General Mental Health (GMH) clinic receives a large volume of referrals for military personnel who have difficulty with coping skills and managing emotions. On the basis of previous research, a modified DBT skills group therapy program was developed for the clinic to offer an efficient, effective treatment program for these clients in this busy clinic. Military personnel may be a particularly good fit for this type of group-based treatment because they are familiar with working in small group settings. This treatment can also allow for a timelier return to work, minimizing interruptions to military deployments and operations. Study results showed that program participants had lower levels of depression and a greater ability to manage emotions and cope more effectively after the program. Treatment gains were largely maintained at six-month follow-up. This research suggests that DBT skills group training may be an effective treatment for military personnel.
Nanostructured CVD Tungsten Carbide Coating on Aircraft Actuators and Gearbox Shafts Reduces Oil Leakage and Improves Durability
Authors: Zhuk Yuri 
Published: October 2022

Abstract
Wear and corrosion of aircraft actuator parts and helicopter gearbox rotating shafts and also wear of seals working against these parts can lead to oil leaks, which require expensive maintenance and increase the risk of failure. The Hardide nanostructured Chemical Vapor Deposition (CVD) Tungsten Carbide coating can help reduce oil leakage from gearboxes and actuators and increase maintenance intervals. The coating protects metal pistons and shafts from abrasion and corrosion, keeping their surface roughness parameters within optimum ranges for longer; this reduces seal wear and makes the whole unit more durable and reliable. The 50-100 microns thick CVD Hardide coating can be applied uniformly on internal and external surfaces and has enhanced fatigue and anti-galling properties. The coating has enhanced wear resistance outperforming Hard Chrome by 14 times and Thermal Spray WC-Co (12%) by 3 times. The fine-grain coating nanostructure wears uniformly so even worn Hardide coating shows no hard micro-grain asperities which are abrasive for seals. The coating is free from porosity and from Cobalt binder and is an excellent barrier against corrosion. As a result the coating keeps the optimal seal-friendly surface finish for longer even in abrasive and corrosive environments. The coating was qualified by Airbus as an environmentally-friendly replacement for Hard Chrome plating.
Hybrid Suspension/Solution Precursor Plasma Spraying of a Complex Ban (Mg1/3Ta2/3)O3 Perovskite: Effects of Processing Parameters and Precursor Chemistry on Phase Formation and Decomposition
Authors: Hou Huidong , Veilleux Jocelyn , Gitzhofera François , Wang Quansheng , Liu Ying 
Published: October 2022

Abstract
Ba(Mg1/3Ta2/3)O3 (BMT), a high melting point refractory oxide, is envisioned as a thermal barrier coating material. In this study, six chemical reagents combinations are investigated as BMT coating precursors: one BMT powder suspension and five Ta2O5 suspensions in nitrate solutions or acetate solutions. A hybrid suspension / sol plasma spray process is designed to axially inject these precursors into a RF thermal plasma torch to synthesize BMT and to deposit nanostructured coatings. X-ray photoelectron spectroscopy (XPS) was used to evaluate the element evaporation during plasma spraying. Thermogravimetric analysis and differential thermal analysis (TG/DTA) are applied to investigate the BMT formation. Parameters such as precursor chemistry and proportion, plasma power, spray distance and substrate preheating are studied with regards to the coating phase structure. The results indicate that the combination of twice the Mg stoichiometric amount with a power of 50 kW shows the best results when using nanocrystalline Ta2O5 as Ta precursor. When choosing nitrates as Ba and Mg precursors, predominant crystalized BMT can be obtained at lower plasma power (45 kW) when compared to acetates (50 kW). BaTa2O6, Ba3Ta5O15, Ba4Ta2O9, Mg4Ta2O9 are the main secondary phases during BMT preparation process. Because of the complicated acetate decomposition, the coating deposition rate from nitrate precursors is higher than that from acetate ones.
An Investigation into the Mechanism for Enhanced Mechanical Properties in Friction Stir Welded AA2024-T3 Joints Coated with Cold Spraying
Authors: Li Na , Li Wenya , Yang Xiawei , Xu Yaxin , Feng Yan , Vairis Achilles 
Published: October 2022

Abstract
Using cold spraying (CS), a surface layer with a modified microstructure and enhanced mechanical properties was formed on a 3.2 mm thick friction stir welded (FSW) AA2024-T3 joint. The combined effect of “shot peening effect (SPE)” and “heat flow effect (HFE)” during CS were used to enhance joint mechanical properties. The microstructure evolution of the FSW AA2024-T3 joints in the surface layer following CS coatings and their effect on mechanical properties were systematically characterized with electron back-scattered diffraction, transmission electron microscopy, differential scanning calorimetry and mechanical tests. Based on these experiments, a grain refinement, finer and more S phases, and improved amount of Guinier-Preston-Bagaryatsky (GPB) zones produced by CS treatments are proposed. The deposition of aluminium coating on the joint, lead to hardness recovery in the stir zone and the development of two low hardness zones as the density of GPB increased. The tensile properties of FSW AA2024-T3 joints improved with the application of the aluminium coatings. Experiments and analysis of the enhanced mechanical properties mechanism indicate that SPE with a high plastic deformation and HFE with an intensive heat flow are necessary for the production of refined grains and increased numbers of GPB zones.
Cold Spraying of Metallic Powders Onto Polymeric Substrates: Influence of Gas Preheating Temperature on the Coating Deposition
Authors: Sabard A. , Albassam A. , Chadha S. , Hussain T. 
Published: October 2022

Abstract
Common issues such as ice formation on wind turbine blades and lightning strikes on airplanes can be mitigated by metallizing polymers and composites used on the outer surface of the component. Cold gas dynamic spray is a novel process that has the potential to be used for metallization of polymer and composite surfaces to produce electrically and/or thermally conductive components. In this study, mixed Cu-Zn and Al-Zn feedstock powders were deposited onto polypropylene and nylon-6 substrates to investigate the viability of metallizing nonmetallic surfaces using a commercially available low-pressure cold spray process. The behavior of the individual metallic particles upon impact on the polymers and the deformation of the substrate were characterized by coating the two feedstock powders onto a nylon-6 substrate over a wide temperature range. The Cu-Zn coating was deposited in thicknesses up to 1 mm onto the nylon-6 substrate using optimized parameters. To understand the deposition of the metallic powder onto the polymers, the process was modeled using computational fluid dynamics methods. The correlation of the gas and particle modeling with examination of the coating microstructure highlighted the major importance of the particle velocity during cold spray deposition.
Investigation of Cold Spray Bonding Mechanism Focusing on the Thin Oxide Film Present in the Deposition Interface
Authors: Ichikawa Yuji , Tokoro Ryotaro 
Published: October 2022

Abstract
To understand the adhesion mechanism of cold spraying, the characteristics of a newly formed cold spray surface are essential. This surface is formed by the dynamic plastic deformation of the substrate and particles during cold spray impact. Over the surface, the amount of newly generated surface, bonding state, and strength can differ. Even within an individual attached particle, the amount of plastic deformation also differs. To determine the relationship between the coating deposition mechanism, microstructure, and adhesion strength, tensile adhesion strength tests of cold sprayed copper coatings on an aluminum substrate were carried out. Then, using an Auger electron spectroscopic analyzer, the remained oxide film at the fracture surface, which is the bonding interface, was analyzed. The natural oxide film that covers the surface of the substrate before the impact, which is broken by plastic deformation during the spray process. However, the results show that it is not broken at the center of the collision crater, where the amount of plastic deformation of the substrate material is small. Hence, at the center of the collision crater, the oxide film still covers the substrate. Moreover, the results reveal that the adhesion strength is not uniform but is strong at the edge of the crater, where the oxide film has been removed by the colliding particle. These results reveal insights that will be valuable for future improvements in the adhesion strength of cold spray coatings.
Organic Composite Metallization Using Low Pressure Cold Spraying
Authors: Costil S. , Aubignat E. , Langlade C. , Gillet V. , Courant B. , Casari P. , Knapp W. 
Published: October 2022

Abstract
Polymer metallization using cold spray method, due to low process temperature, is a potential candidate to form electrically conducting polymers as well as composites and improve the mechanical properties of their surface (abrasion, corrosion, etc.). Low Pressure Cold Sprayed copper coatings on PEEK (Poly-Ether-Ether-Ketone) based composites reinforced by carbon fibers have been investigated. Cold Spraying involves high erosion on composite materials due to solid state and high velocity particles thus a new way has been developed. Based on the elastic behaviors of organic materials, pure PEEK matrix has been added on the composite surface to behave as an interfacial layer between the composite and the coating. Optimization of the LPCS parameters has then been carried out using a careful choice of powder size distribution in order to avoid substrate destruction, erosion and delamination of the coating. Consequently, dense thick copper coatings have been obtained and analyzed in terms of microstructure implementing SEM observations. Finally, electric measurements have been performed in order to check the efficient metallization of the composites. A new way for metallic coating on organic composites using Low Pressure Cold Spraying is then demonstrated.