bluuebunny/crossref_metadata_2025 huggingface dataset:
LAW AND ETHICS OF NANOTECHNOLOGY SAFETY AND HEALTH IN FOOD NANOTEXNOLOGY 2023 CONFERENCE WORKSHOP, UNIVERSITY OF ARISTOTLE, GREECE JULY 6 2023
Authors: L Ilise Feitshans , Vassara Chrisa
Published: October 2023

Dedicating a science conference workshop for the first time to the
non-science topic of Law and Ethics represents an important recognition
by science researchers of their need to learn about and participate as
stakeholders in nanotechnology law. This pathbreaking workshop at
Nanotexnology 2023 addressed food raising questions about consumer
protection, workplace safety and health, and the need for harmonization
regarding conflicts of laws as nanoscale materials in food are governed
under different regulatory systems in the USA, EU and internationally.
In so doing this Inaugural Special Session about Law and Ethics of
Nanotechnology at Nanotexnology, Aristotle University of Thessaloniki in
Greeceit represents a nod to the crosscutting law and ethics issues that
have historically not been as highly valued by the scientific community
as the more direct science issues. Our pioneering Workshop, derived from
questions posed by research scientists and entrepreneurs themselves,
tried to answer from a perspective of law and ethicsthe question:
How can benefits of nanotechnology be responsible developed while
minimizing risks to workers’ safety, health and well-being? Food
touches every human and every other species in the world throughout
daily life. Food is therefore the subject of extensive regulation
nationally, internationally across trade agreements and under some
religious law too. Nanotechnology has been applied to food since the
early 21st century with attendant implications for food quality,
quantity and distribution. Civil society therefore must maximize the
benefits of nanotechnology as applied to food while minimizing the risks
to individuals and global health. This small area of interface between
these three disciplinary realms ultimately impacts consumers,
environmental well being, global health, medical impacts of nutrition
from food, and food supply. The results of these deliberations conclude
that harmonization of law and outreach to the public is essential to
operationalizing nanotechnology goals.
Effect of LF-AMF on the production of EPS by liquid fermentation of P. citrinopileatus
Authors: Qian Jingya , Zhang Zixuan , Chen Di , Zhao Feng , Huo Shuhao , Wang Feng , Ma Haile
Published: October 2023

The objective of this study was to investigate the effect of low
frequency alternating magnetic field (LF-AMF) on the production of
extracellular polysaccharide (EPS) by submerged liquid fermentation of
Pleurotus citrinopileatus. The fermentation conditions optimized by
central composite design method were as follows: fermentation time of 6
d, temperature of 28 ℃, shaking speed of 150 r/min, and inoculum amount
of 8 %. Under these conditions, a LF-AMF was applied to the liquid
fermentation of P. citrinopileatus. When the intensity of LF-AMF was 40
Gs, the initial intervention time was 24 h after inoculation, and the
treatment time was 6 h at one time, the mycelium biomass of P.
citrinopileatus increased by 11.30 ± 0.33 %, and the EPS yield
increased by 23.09 ± 1.52 % compared with the fermentation without
LF-AMF treatment. The morphology of mycelium after LF-AMF treatment was
observed by scanning electron microscopy. It was found that the surface
of mycelium was wrinkled and the structure of mycelium was loose, which
might be more conducive to the production of EPS.
The Impact of Embedding Network on the Entrepreneurial Performance of Returning Migrant Workers ------Analysis of Mediating Effects Based on Entrepreneurial Resources Acquisition
Authors: DONG* Yueyue , TANG Yao
Published: October 2023

Abstract: embedding Network improves entrepreneurial
performance by acquiring entrepreneurial resource, and a theoretical
framework of “network embedding- entrepreneurial resources
acquisition-entrepreneurial performance” is developed. Guided by this
theoretical framework, based on the entrepreneurial sample data of 626
returning migrant workers, we used the Analytical Hierarchy Process to
find that the structural and relational embeddedness in network
embedding had significant positive effects on both individual
performance and organizational performance of returning migrant workers,
and also on knowledge resource acquisition, asset resource acquisition
and psychological resource acquisition. Access to entrepreneurial
resources has a significant positive effect on individual performance
and organizational performance. However, it also exerts a partial
mediating effect between network embeddedness and entrepreneurial
performance of returning migrant workers. Therefore, returning migrant
workers should reasonably construct their networks and establish lasting
and stable network circles; strengthen the contact tightness with
network partners; acquire knowledge, assets, and psychological resources
from multiple interpersonal circles; and government departments should
provide substantial resource support for returning migrant workers’
entrepreneurship. Keywords: Network embedding; Returning
migrant workers; Resources acquisition; Entrepreneurial performance
Objective and subjective olfactory dysfunction among COVID-19 inpatients and controls: a prospective, case-control study
Authors: Cyberski Thomas , Zipparro Nicoletta , Ottley Morgan , Tate Alexandra , Meltzer David , Pinto Jayant , Adams Dara
Published: October 2023

Introduction: Olfactory dysfunction associated with COVID-19 infection
is frequently described, but few studies utilize validated, objective
tests or a control group. We compared rates of olfactory dysfunction
between adults hospitalized with COVID-19 and controls admitted with
similar upper respiratory symptoms who were COVID-19-negative. Methods:
Hospitalized (general ward) adults with upper respiratory symptoms who
tested PCR positive or negative for SARS-CoV-2 completed the objective
Brief Smell Identification Test (BSIT; ≥9 correct=normal) and subjective
assessments while hospitalized and again at 3 month follow up.
Comparison of groups was performed by t test or chi-square test of
independence. Results: There were no differences in mean age or gender
between groups (n=26 COVID, n=28 control). Both groups demonstrated
objective olfactory dysfunction (mean BSIT 7.9 ± 2.8 COVID vs. 8.3 ± 3.2
control, p=0.62). Rates of both objective and subjective dysfunction did
not significantly differ between groups. Follow up data at 3 months was
limited (n=6 COVID, n=5), but showed 50% olfactory dysfunction in COVID
patients compared to 20% in controls. Conclusions: SARS-CoV-2 and other
viral illnesses serious enough to cause hospitalization cause olfactory
dysfunction. Better understanding of the trajectory of chemosensory
recovery will help elucidate the pathophysiology of viral-associated
olfactory dysfunction and inform the care of patients suffering from its
sequelae.
Lysophosphotidylinositols (LysoPIs) are upregulated following human ß-cell loss and act to potentiate insulin release.
Authors: Jiménez-Sánchez Cecilia , Sinturel Flore , Mezza Teresa , Loizides-Mangold Ursula , Montoya Jonathan Paz , Li Lingzi , Di Giuseppe Gianfranco , Quero Giuseppe , Guessous Idris , Jornayvaz François , Schrauwen Patrick , Jan Stenvers Dirk , Alfieri Sergio , Giaccari Andrea , Berishvili Ekaterine , Compagnon Philippe , Bosco Domenico , Riezman Howard , Dibner Charna , Maechler Pierre
Published: October 2023

In this study, we identified new lipid species associated with the loss of pancreatic ß-cells triggering diabetes. We performed lipidomics measurements on serum from prediabetic mice lacking ß-cell prohibititin-2 (ß-Phb2−/−, a model of monogenic diabetes), in patients without previous history of diabetes but scheduled for pancreaticoduodenectomy resulting in the acute reduction of their ß-cell mass (about 50%), and in patients with type 2 diabetes. We found higher lysophosphatidylinositols (LysoPIs) as the main circulating lipid species altered in prediabetic mice. The changes were confirmed in the patients with acute reduction of their ß-cell mass and in type 2 diabetes. Increased LysoPIs significantly correlated with HbA1c (reflecting glycemic control), fasting glycemia, and disposition index; without correlation with insulin resistance or obesity in type 2 diabetic humans. INS-1E ß-cells as well as pancreatic islets isolated from non-diabetic mice and human donors exposed to exogenous LysoPIs showed potentiated glucose-stimulated and basal insulin secretion. Finally, addition of exogenous LysoPIs partially rescued impaired glucose-stimulated insulin secretion in islets from mice and humans in the diabetic state. Overall, LysoPIs appear as lipid species being upregulated in the prediabetic stage associated with the loss of ß-cells and supporting the secretory function of the remaining ß-cells.
Pengaruh Lingkungan Kerja dan Stres Kerja terhadap Kinerja Karyawan pada UD Aneka Plastik Cabang Kerobokan Singaraja
Authors: Myra Marthia Dewi Luh Ayu , Mayasari Ni Made Dwi Ariani
Published: October 2023

This study aims to examine the effect of (1) work environment and work stress on employee performance, (2) work environment on employee performance, and (3) work stress on employee performance. This research is a causal quantitative research design. Data were collected through questionnaires, observation and documentation then analyzed using multiple linear regression analysis. The subjects in this study were all employees of UD Aneka Plastik Kerobokan Singaraja Branch, with the object of research being the work environment, work stress, and employee performance. This research is a population study because it uses the entire number of employees at UD Aneka Plastik Kerobokan Singaraja Branch, totaling 37 people. The data source used is primary data. The results showed (1) work environment and work stress have a significant effect on employee performance, (2) work environment has a positive and significant effect on employee performance, (3) work stress has a positive and significant effect on employee performance
Pengaruh Citra Merek dan Kualitas Pelayanan Terhadap Keputusan Penggunaan Jasa Ekspedisi Titipan Kilat di Kabupaten Buleleng
Authors: Kusuma Kadek Pendy Wirata , Mayasari Ni Made Dwi Ariani
Published: October 2023

This study aims to examine the effect of brand image and service quality simultaneously or partially on the decision to use Titipan Kilat expedition services in Buleleng Regency. The research design used in this study is causal quantitative. Determination of the sample in this study using a non-probability sampling technique, namely purposive sampling. The number of samples in this study were 100 respondents. The instrument used in data collection is by using a questionnaire method and the analysis technique used is multiple linear regression analysis. The results of this study are (1) brand image and service quality have a significant effect on the decision to use Titipan Kilat services in Buleleng Regency. (2) brand image has a positive and significant effect on the decision to use Titipan Kilat expedition services in Buleleng Regency. (3) service quality has a positive and significant effect on the decision to use Titipan Kilat expedition services in Buleleng Regency.
Pengaruh Pemahaman Konsep Dasar Akuntansi dan Pengalaman Praktik Kerja Lapangan terhadap Kesiapan Siswa dalam Bekerja Pada Kelas XII Program Keahlian Akuntansi dan Keuangan Lembaga di SMK Negeri 1 Tabanan
Authors: Lestari Luh Putu Widhia , Irwansyah M. Rudi
Published: October 2023

The purpose of this study was to be able to determine the effect of understanding the basic concepts of accounting and practical experience of field work on student work readiness. This study used a quantitative research type with a research population of class XII AKL students at SMK Negeri 1 Tabanan, totaling 53 students using a proportional random sampling technique. Based on the results of research (1) there is a positive and significant influence between understanding the basic concepts of accounting on student work readiness as indicated by a sig value <0.05 (0.002 <0.05). (2) there is a positive and significant relationship between practical field work experience and student work readiness with a sig <0.05 (0.000<0.05). (3) there is an influence between understanding the basic concepts of accounting and practical experience of field work simultaneously on student work readiness with a sig value <0.05 (0.000<0.05). Based on the findings and results of the research, the implications that can be given are (1) students increase their knowledge and master the areas of expertise they are interested in, one of which is accounting. (2) make good use of field work practices as a vehicle for skills training. (3) in order to achieve high job readiness, it is necessary to master knowledge and skills through actual training related to the field of work of interest.
Pengaruh Brand Image, Brand Awareness Dan Brand Trust Terhadap Keputusan Pembelian Smartphone Merek Apple
Authors: Pramesti Dita Zulia , Sujana I Nyoman
Published: October 2023

The research was conducted with the aim of knowing the influence of brand image, brand awareness and brand trust on purchasing decisions of apple brand smartphones. This research includes the type of causal research. The population in this study were 40 students of the Economic Education Study Program at Ganesha University of Education who had or are currently using Apple brand smartphones. The sample of this research is 40 students. Saturated sample or total sampling is used in the sampling technique. Methods of data collection in the form of questionnaires and in-depth interviews. Data processing method using multiple linear regression. The hypothesis test used included t test and F test. The results showed that brand image had a partially positive and significant effect on purchasing decisions, then brand awareness had a positive and partially significant effect on purchasing decisions, and brand trust had a partially positive and significant effect on buying decision. The test results together show that brand image, brand awareness and brand trust have a positive and significant simultaneous effect on purchasing decisions for Apple brand smartphones.
Rationalization of Action in Education Investment Decisions: Parents' Perceptions
Authors: Andy Prasetyo Wati  , Sri Handayani  , Durinda Puspasari  , Martha Jefry Aulia
Published: October 2023

This research aims to see how the rationality of parents towards their decision to act in improving the quality of human resources owned by children through education. This is due to the problems that arise from various theoretical studies on "Is the decision taken by parents in sending their children to school a rational action or is it only limited to the fulfillment of educational policies that have been made by the government in supporting the improvement of the quality of human resources through education?". Therefore, to answer the problems and objectives of this study, the researchers used a type of quantitative research with correlation and regression test methods. The research data was collected using a 7-point scale research instrument distributed through an online survey, and the data obtained was 185 respondents. The population and sample in the study were parents of students in class XII, Malang, East Java. The results of the study revealed that instrumental action rationalization and value action rationalization were able to significantly influence parents' decisions in investing in education. The hope of this research is more emphasized on the ability of parents to think rationally when making decisions to invest in children's education, especially on rational analysis of costs and benefits, and avoiding implicit or emotional decisions. Therefore, further research is needed on how parents respond to the decision to invest in education when viewed from other factors, both from internal parents and external factors from parents.
Feminism Perspective in Economic Welfare of Women Traders at Sukawati Art Market, Gianyar
Authors: Indrayani Luh , Santi Ni Wayan Ayu , Sujana I Nyoman
Published: October 2023

This study aims to determine the perspective of feminism in the economic welfare of women traders in the Sukawati Art Market, Gianyar. Economic welfare as seen from the use of income to meet needs. This type of research is a qualitative phenomenological approach to understand the essence of the experience of informants related to the phenomena experienced by women traders. As many as 8 informants explained things related to the economic welfare achieved by these women. The findings show that women traders have various reasons for running a business and maintaining a business that supports various needs. Women traders are also able to manage their income as traders in meeting health, education, consumption patterns, housing and social needs.
Pengaruh Kepemilikan Institusional, Komite Audit Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report Dengan Profitabilitas Sebagai Variabel Mediasi
Authors: Sujatnika I Nyoman Jagra , Sujana Edy , Werastuti Desak Nyoman Sri
Published: October 2023

Tujuan penelitian dilakukan adalah menguji pengaruh kepemilikan institusional, komite audit, dan ukuran perusahaan terhadap pengungkapan sustainability report dengan profitabilitas sebagai variabel mediasi. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Teknik sampel yang digunakan pada penelitian ini yaitu purposive sampling. Sampel yang diperoleh sebanyak 18 perusahaan sehingga diperoleh total 90 unit analisis. Teknik analisis yang digunakan adalah analisis statistik deskriptif dan path analysis dengan software IBM SPSS Statistics 24. Hasil pengujian penelitian ini menunjukkan bahwa kepemilikan institusional dan ukuran perusahaan tidak berpengaruh terhadap profitabilitas, sedangkan komite audit berpengaruh positif terhadap profitabilitas. Hasil pengujian penelitian ini juga menunjukkan bahwa kepemilikan institusional dan ukuran perusahaan tidak berpengaruh terhadap sustainability report, sedangkan komite audit dan profitabilitas berpengaruh terhadap sustainability report. Hasil Sobel Test menunjukkan profitabilitas mampu memediasi pengaruh kepemilikan institusional, komite audit, dan ukuran perusahaan terhadap pengungkapan sustainability report. Simpulan penelitian yaitu pengungkapan sustainability report akan lebih tinggi ketika kepemilikan institusional, komite audit, dan ukuran perusahaan yang dimiliki, ditunjang dengan tingginya tingkat profitabilitas perusahaan. Hal tersebut menunjukkan bahwa manajemen hendaknya menjaga profitabilitas perusahaan karena terbukti berpengaruh langsung dan mampu memediasi terhadap pengungkapan sustainability report.

Kata Kunci: Sustainability report; Profitabilitas; Kepemilikan Institusional; Komite Audit; Ukuran Perusahaan.
Pengaruh Penggunaan Informasi Akuntansi, Modal Usaha, Karakteristik Wirausaha, dan Lokasi Usaha terhadap Keberhasilan Usaha Mikro Kecil dan Menengah di Desa Yehsumbul
Authors: Thoyibah Luluk , Yuniarta Gede Adi
Published: October 2023

Penelitian ini bertujuan untuk mengetahui penggunaan informasi akuntansi, modal usaha, karakteristik wirausaha, dan lokasi usaha terhadap keberhasilan usaha mikro kecil dan menengah di Desa Yehsumbul. Populasi dalam penelitian ini adalah seluruh pelaku UMKM di Desa Yehsumbul yang berjumalah 680 pelaku UMKM. Tehnik pengambilan sampel yang digunakan adalah metode purposive sampling dengan jumlah sampel 88 responden. Jenis data yang digunakan adalah data kuantitatif. Sumber data dalam penelitian ini yaitu data primer yaitu diperoleh dalam bentuk wawancara dengan beberapa pemilik UMKM dan dan survey (kuesioner) kepada pemilik UMKM, dan data sekunder yang digunakan dalam penelitian ini meliputi bahan Pustaka, literatur, penelitian terdahulu, dan lain sebagainya. Analisis data dalam penelitian ini menggunakan program SPSS versi 25 for windows.
Pengaruh LDR, BOPO Dan DPK Terhadap Jumlah Penyaluran Kredit Perbankan (Studi Kasus Pada Bank BUMN di Indonesia Periode 2014-2021)
Authors: Suastika I Kadek , Herawati Nyoman Trisna
Published: October 2023

Perusahaan perbankan merupakan salah satu institusi yang memiliki peran penting dalam bidang pembiayaan suatu negara. Penyaluran kredit yang dilakukan oleh bank memiliki peran penting bagi pertumbuhan perekonomian suatu negara. Kelancaran dalam kegiatan penyaluran kredit dalam memberikan dampak yang positif bagi pembangunan perekonomian masyarakat. Penelitian ini bertujuan untuk mengetahui pengaruh dari loan deposit ratio (LDR), beban operasional terhadap pendapatan operasional (BOPO) dan dana pihak ketiga (DPK) terhadap penyaluran kredit bank BUMN. Penelitian ini merupakan jenis penelitian kuantitatif. Data dalam penelitian ini bersumber dari data sekunder yang diperoleh dari website Otoritas Jasa Keuangan (ojk.go.id). Pemilihan sampel menggunakan sampel jenuh sehingga digunakan keseluruhan variabel LDR, BOPO, DPK dan penyaluran kredit dengan periode pengamatan (2014-2021) setiap triwulan sebanyak 128 data sampel. Uji hipotesis menggunakan regresi linear berganda dengan bantuan program SPSS versi 20. Hasil penelitian ini menunjukkan (1) LDR berpengaruh positif dan signifikan terhadap penyaluran kredit, (2) BOPO berpengaruh negatif dan signifikan terhadap penyaluran kredit dan (3) DPK berpengaruh positif dan signifikan terhadap penyaluran kredit.

Keywords: LDR, DPK, BOPO, Penyaluran Kredit
Kualitas Audit Pada Kantor Akuntan Publik Di Wilayah Kota Denpasar Dengan Pendekatan Independesi, Fee Audit, Dan Pengalaman Auditor
Authors: Widari I Gusti Ayu Ari , Putra I Made Wianto , Pertiwi I Dewa Ayu Eka
Published: October 2023

Penelitian ini bertujuan untuk mengetahui pengaruh independensi, fee audit, dan pengalaman auditor terhadap kualitas audit. Populasi dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di Wilayah Kota Denpasar dengan jumlah auditor secara keseluruhan sebanyak 70 auditor. Metode penentuan sampel yang digunakan adalah metode purposive sampling, dimana ada beberapa pertimbangan yang di ambil oleh peneliti untuk menentukan sampel, sehingga memperoleh 45 auditor yang memenuhi kriteria untuk dijadikan sampel. Data yang digunakan dalam penelitian ini adalah data primer, yaitu kuesioner yang disampaikan secara langsung kepada auditor oleh peneliti. Teknik analisis data yang digunakan dalam penelitian ini adalah Regresi Linier Berganda, Uji F dan Uji t. Berdasarkan hasil penelitian dapat dilihat bahwa independensi berpengaruh positif terhadap kualitas audit, fee audit berpengaruh positif terhadap kualitas audit dan pengalaman auditor berpengaruh positif terhadap kualitas audit. Saran yang dapat diberikan oleh peneliti adalah Kantor Akuntan Publik di Wilayah Kota Denpasar diharapkan memberikan teguran atau sanksi kepada auditor yang tidak bersikap independen dalam melaksanakan audit, adanya kerja sama auditor dengan pihak manajemen klien, membuat kebijakan audit yang sesuai dengan tingkat kesulitan yang akan dihadapi dalam melaksanakan audit, serta secara berkala memberikan pelatihan kepada auditor.

Kata Kunci: Independensi, Fee Audit, Pengalaman Auditor, Kualitas Audit
Pengaruh Mobile Banking Bank Negara Indonesia Terhadap Fee based income Periode 2017-2021
Authors: Pranata I Nyoman Ferdi Deva , Dewi Luh Gede Kusuma
Published: October 2023

Abstrak

Tujuan dari penelitian ini adalah: (1) Mengetahui pengaruh jumlah pengguna aktif mobile banking terhadap fee based income, (2) Mengetahui pengaruh jumlah transaksi mobile banking terhadap fee based income, dan (3) Mengetahui pengaruh jumlah pengguna aktif mobile banking terhadap jumlah transaksi mobile banking. (4) Mengetahui apakah jumlah transaksi mobile banking mampu memediasi pengaruh jumlah pengguna aktif mobile banking terhadap fee based income. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan teknik pusposive sampling yaitu laporan keuangan tahun 2017-2021.Analisis data menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa (1) Jumlah pengguna aktif mobile banking berpengaruh positif dan signifikan terhadap fee based income (2) Jumlah pengguna aktif mobile banking berpengaruh positif dan signifikan terhadap variabel jumlah transaksi mobile banking (3) Jumlah transaksi mobile banking berpengaruh positif dan signifikan terhadap variabel fee based income (4) Jumlah pengguna aktif mobile banking berpengaruh positif dan signifikan terhadap variabel fee based income dengan mediasi variabel jumlah transaksi mobile banking (5) variabel jumlah pengguna aktif mobile banking mampu mempengaruhi secara langsung variabel fee based income  maupun tidak langsung dengan melibatkan jumlah transaksi mobile banking.

 

                                     Abstract

The purposes of this study are: (1) To determine the effect of the number of active mobile banking users on fee-based incomes, (2) To determine the effect of the number of mobile banking transactions on fee-based income, and (3) To determine the effect of the number of active mobile banking users on the number of mobile transactions banking. (4) Knowing whether the number of mobile banking transactions is able to mediate the effect of the number of active mobile banking users on fee-based income. The method used in this study is quantitative with a purposive sampling technique, namely the 2017-2021 financial reports. Data analysis uses path analysis. The results showed that (1) the number of active mobile banking users had a positive and significant effect on fee-based income (2) the number of active mobile banking users had a positive and significant effect on the variable number of mobile banking transactions (3) the number of mobile banking transactions had a positive and significant effect on fee-based income variable (4) The number of active mobile banking users has a positive and significant effect on the fee-based income variable by mediating the variable number of mobile banking transactions (5) the variable number of active mobile banking users is able to directly influence the fee-based income variable or indirectly by involving the number of mobile banking transactions.
Analisis Financial Distress menggunakan Model Springate dan Financial Performance Selama dan Setelah Pandemi Covid-19
Authors: Ketut Febri Yantari  , Putu Eka Dianita Marvilianti Dewi
Published: October 2023

Kebijakan PSBB dan social distancing menyebabkan menurunnya jumlah wisatawan sehingga perusahaan sub-industri hotel, resort, dan cruise lines ini mengalami penurunan pendapatan yang signifikan. Sejak awal tahun 2022 pandemi Covid-19 berangsur pulih yang ditunjukkan dengan jumlah wisatawan mancanegara yang meningkat 251,28% serta tingkat penghunian kamar hotel meningkat 56,90% dari tahun sebelumnya. Dalam penelitian ini dianalisis kinerja keuangan perusahaan melalui analisis financial distress menggunakan model Springate (S-Score) dan financial performance dari segi solvabilitasnya melalui DAR dan DER. Penelitian ini menggunakan metode deskriptif komparatif dengan pendekatan keuantitatif. Rata-rata dari ketiga variabel antara selama Covid-19 (2020 dan 2021) dan setelah pandemi Covid-19 (2022) dikomparasikan menggunakan uji beda Paired Sample t-Test dan Wilcoxon Sigened Rank Test. Hasil pengujian hipotesis menunjukkan bahwa terdapat perbedaan yang signifikan pada tingkat financial distress berdasarkan model Springate antara selama dan setelah pandemi Covid-19. Sedangkan, ditinjau dari variabel DAR dan DER hasil penelitian menemukan tidak adanya perbedaan yang signifikan.
Pengaruh Modal Minimal, Ekspektasi Return, Kemajuan Teknologi, dan Peran Social Media Influencer Terhadap Minat Investasi Saham Pada Kalangan Generasi Z di Kota Denpasar
Authors: Widiastiti Dewa Ayu Dwiki , Yudantara I Gede Agus Pertama
Published: October 2023

Penelitian ini bertujuan untuk menguji pengaruh dari modal minimal, ekspektasi return, kemajuan teknologi, dan peran social media influencer terhadap minat investasi saham pada kalangan generasi Z di Kota Denpasar. Penelitian menggunakan sebanyak 400 responden dengan subjek penelitian yaitu kalangan generasi Z di Kota Denpasar yang berusia 18-25 tahun. Data dikumpulkan menggunakan kuesioner, serta teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan bantuan program IBM SPSS 25 for windows. Hasil penelitian menunjukkan variabel modal minimal, ekspektasi return, kemajuan teknologi, dan peran social media influencer memiliki pengaruh yang positif dan signifikan terhadap minat investasi saham. Artinya minat kalangan generasi Z di Kota Denpasar untuk berinvestasi saham dipengaruhi oleh adanya kecukupan modal, tingkat pengembalian, dukungan teknologi, dan dukungan dari social media influencer.

Keywords: Modal Minimal, Ekspektasi Return, Kemajuan Teknologi, Peran Social Media Influencer, Minat Investasi Saham.
Analisis Faktor Kesiapan Digital Dalam Melakukan Adopsi Digital Pada Umkm
Authors: Citra Resmi Cahyadi Luh , Suryantari Eka Putri , Murti Anak Agung Gede Krisna
Published: October 2023

Digital transformation presents new challenges for MSME players, where it requires readiness from MSME players to change the business system from conventional to digital. On the other hand, MSME players still have various obstacles such as lack of resources, low understanding and knowledge about digitalization, and lack of expertise regarding digitalization.  This research was conducted on MSMEs in Denpasar City using data from 120 respondents. Samples were obtained using simple random sampling. A factor analysis performed on 11 variables obtained results, consisting of three factors that summarized the 11 variables analyzed. Factor 1 summarizes the variables Technology, Environment, Management, Organization, Knowledge, HR and Finance. Factor 2 summarizes the variables of Resources, Strategy and Regulation.Factor 3 summarizes infrastructure variables

Keywords: Digitization, Digital Readiness, SMES
Unappreciated Depreciation: Connecting The Line of “What Counts” and “How to Count” Company’s Sustainable Assets
Authors: Putu Yunartha Pradnyana Putra  , Putra Made Pramana , Sriartha I Putu
Published: October 2023

Little is known about the phenomenon of depreciation charged from both economic and accounting point of view. This article addresses the lack of discussion related to depreciation charged, which is currently an important factor in determining the company's performance. Based on financial report data published by public manufacturing companies in Indonesia, we estimate that an aggressive and consistent depreciation charged will be appreciated by investors in the capital market. In addition to the important role in determining the company's performance, we observe that depreciation charged has an equal position with other operating costs. Finally, we identify that depreciation charged can be viewed as an early perceived loss for investors and others.
PENGARUH OBJEKTIVITAS, INDEPENDENSI, PENGETAHUAN DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik di Bali)
Authors: Anggiani Meliana Triya , Yasa I Nyoman Putra
Published: October 2023

Penelitian ini bertujuan untuk mengetahui pengaruh objektivitas, independensi, pengetahuan, dan pengalam kerja terhadap kualitas audit pada kantor akuntan publik di Bali. Jenis penelitian ini merupakan penelitian kuantitatif, dengan menggunakan kuesioner sebagai instrumen penelitian. Teknik sampel yang digunakan yaitu purposive sampling dengan kriteria (a) Auditor yang bekerja pada KAP di Bali, (b) Bersedia menjadi responden dalam penelitian, dan (c) Memiliki latar belakang pendidikan minimal D3 Akuntansi. Penelitian ini menggunakan 90 responden. Data yang digunakan dalam penelitian ini adalah data primer. Data diperoleh berupa jawaban dari responden di tabulasi dan diolah dengan menggunakan software SPSS versi 18. Hasil penelitian ini menyatakan bahwa objektivitas, independensi, pengetahuan dan pengalaman kerja secara parsial berpengaruh signifikan terhadap kualitas audit pada kantor akuntan publik di Bali.
Sistem Informasi Akuntansi dalam Prosedur Penagihan Pembayaran Rekening Air Pelanggan pada Perusahaan Umum Daerah Air Minum Tirta Hita Buleleng
Authors: Ayuningbumi Ni Putu Sri Suhartinah , Julianto I Putu
Published: October 2023

Penelitian ini bertujuan mengetahui dan menganalisis implementasi SIA dalam prosedur penagihan pembayaran rekening air pelanggan. Penelitian ini memiliki latar belakang, permasalahan banyaknya piutang pelanggan yang sudah jatuh tempo dan tidak dapat tertagih maka diperlukan SIA sebagai bentuk pengendalian agar prosedur dapat dilaksanakan secara efektif dan efisien. Penelitian ini menggunakan metode deskriptif kualitatif melalui observasi, wawancara, dan dokumentasi dengan teknik analisis data interaktif. Objek penelitian ini adalah prosedur penagihan pembayaran rekening air. Informan penelitian ini adalah direktur umum, kasubag TI, pembaca meter, penagihan, dan akuntansi. Hasil penelitian menunjukkan bahwa penerapan SIA sudah memadai karena lima komponen yaitu: personil, prosedur, data, hardware, dan software sudah terpenuhi dan telah berjalan sesuai dengan aturan yang berlaku. Adapun terkadang kendala yang dihadapi yaitu terkendala jaringan dan kurangnya kesadaran pelanggan melakukan pembayaran tagihan. Namun hal tersebut sejauh ini sudah dapat teratasi dengan baik melalui strategi yang dilaksanakan oleh perusahaan sehingga kualitas pelayanan tetap maksimal.
Analisis Pengaruh Kebutuhan Keuangan Pribadi, Keserakahan dan Kompetensi Karyawan terhadap Penyalahgunaan Aset pada Koperasi di Wilayah Kabupaten Buleleng
Authors: Suartini Made , Astawa I Gede Putu Banu
Published: October 2023

Penelitian ini bertujuan untuk memperoleh hasil pengujian dari (1) Menganalisa pengaruh kebutuhan keuangan pribadi terhadap penyalahgunaan aset. (2) Menganalisa pengaruh keserakahan terhadap penyalahgunaan aset. (3) Menganalisa pengaruh kompetensi karyawan terhadap penyalahgunaan aset. (4) Menganalisa pengaruh secara simultan kebutuhan keuangan pribadi, keserakahan dan kompetensi karyawan terhadap penyalahgunaan aset. Penelitian ini dilakukan pada koperasi yang ada di wilayah Kabupaten Buleleng. Jenis penelitian ini yaitu penelitian kuantitatif. Sumber data yang digunakan yaitu data primer dengan menyebar kuesioner. Sampel dipilih dengan menggunakan teknik Simple Random Sampling dengan rumus slovin untuk mengakuratkan jumlah sampel yang didapat yaitu 156 dengan 312 responden. Data jawaban responden diolah menggunakan Software SPSS Statistics Version 21. Hasil penelitian ini menunjukkan bahwa (1) Kebutuhan keuangan pribadi berpengaruh negatif terhadap penyalahgunaan aset. (2) Keserakahan berpengaruh positif terhadap penyalahgunaan aset. (3) Kompetensi karyawan berpengaruh positif terhadap penyalahgunaan aset. (4) Kebutuhan keuangan pribadi, keserakahan, dan kompetensi karyawan secara simultan berpengaruh positif terhadap penyalahgunaan aset.
Analisis Penetapan Harga Jual terhadap Penjualan Produk Sokasi di Desa Sidatapa dan Tigawasa Kabupaten Buleleng
Authors: Windyani Putu Ratih , Dewi Ni Wayan Yulianita
Published: October 2023

Penelitian ini bertujuan untuk menganalisis penetapan harga jual terhadap penjualan produk sokasi di Desa Sidatapa dan Tigawasa Kabupaten Buleleng. Studi ini didasarkan pada pengamatan bahwa adanya penetapan harga jual terhadap produk yang ditawarkan di masing-masing desa, dapat mempengaruhi jumlah penjualan produk yang dihasilkan. Penelitian ini menggunakan metode deskriptif kualitatif. Pengumpulan data dilakukan melalui tahapan observasi, wawancara dan dokumentasi. Objek penelitian ini adalah penetapan harga jual terhadap penjualan produk, dengan informan penelitian adalah para pengrajin sokasi dan pengepul sokasi di Desa Sidatapa dan Tigawasa. Teknik analisis data yang digunakan adalah pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penjualan produk sokasi di Desa Tigawasa lebih tinggi dibandingkan produk sokasi yang dijual dari Desa Sidatapa, meskipun harga jual yang ditawarkan lebih tinggi sokasi Tigawasa dibandingkan Sidatapa. Hal ini dikarenakan adanya faktor internal dan faktor eksternal yang mengakibatkan adanya perbedaan harga jual dan mengapa para konsumen lebih tertarik membeli produk dari Desa Tigawasa dibandingkan dengan produk dari Desa Sidatapa.
Kebijakan Hutang Memoderasi Arus Kas Bebas dan Kebijakan Dividen terhadap Nilai Perusahaan Consumer Non-Cyclicals
Authors: Radendhania Aisyah Selfandari  , Susilowati Endah
Published: October 2023

Penelitian ini dilakukan dengan tujuan membuktikan bahwa kebijakan hutang mampu memoderasi pengaruh arus kas bebas dan kebijakan dividen terhadap nilai perusahaan consumer non-cyclicals. Populasi pada penelitian yaitu laporan keuangan perusahaan consumer non-cyclicals tahun 2016-2020. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling sejumlah 115 laporan keuangan. Analisis dalam penelitian ini menggunakan teknik analisis pendekatan SEM berbasis PLS dengan software SmartPLS 3.0.  Penelitian ini mempunyai kebaruan yaitu kebijakan hutang mampu memperkuat pengaruh arus kas bebas terhadap nilai perusahaan. Hasil dari penelitian ini menunjukkan bahwa arus kas bebas dan kebijakan dividen mampu memberikan kontribusi terhadap nilai perusahaan dan kebijakan hutang dapat memperkuat pengaruh arus kas bebas dan kebijakan dividen terhadap nilai perusahaan.
Kata kunci: Arus Kas Bebas, Kebijakan Dividen, Kebijakan Hutang, Nilai Perusahaan
Mekanisme Corporate Social Responsibility Dan Komite Audit Terhadap Kinerja Keuangan Dengan Manajemen Laba Sebagai Variabel Mediasi
Authors: Tika Kusuma  , Indrati Menik
Published: October 2023

Penelitian ini bertujuan untuk menganalisa pengaruh CSR, dan komite audit terhadap kinerja keuangan yang di mediasi oleh manajemen laba pada perusahaan Sektor Barang Konsumsi Primer. Pada penelitian ini terdapat 111 data yang diperoleh dari 37 perusahaan Sektor Barang Konsumsi Primer yang tercatat di Bursa Efek Indonesia (BEI) dengan periode penelitian selama 3 tahun dari 2019 hingga 2020. Penelitian ini menggunakan pendekatan kuantitatif dan teknik pengumpulan data menggunakan data sekunder yang diambil dari laporan tahunan perusahaan serta laporan keberlanjutan perusahaan. Metode analisis data yang digunakan adalah regresi data penel dengan analisis data menggunakan software Eviews 12. Hasil penelitian ini menunjukkan bahwa CSR, pertemuan komite audit, dan manajemen laba masing-masing secara bersamaan mempengaruhi kinerja keuangan. Lalu CSR secara parsial tidak dapat mempengaruhi manajemen laba ataupun kinerja keuangan. Kemudian komite audit mempengaruhi kinerja keuangan secara positif dan signifikan, namun mempengaruhi manajemen laba secara negatif. Sedangkan manajemen laba mampu memediasi hubungan antara komite audit dan kinerja keuangan, akan tetapi tidak mampu memediasi hubungan antara CSR terhadap kinerja keuangan.

 

Kata kunci: Kinerja Keuangan; CSR; Komite Audit; Manajemen Laba
Pengaruh Inflasi, Harga Minyak Dunia, Dan Dow Jones Industrial Average Terhadap Indeks Harga Saham Gabungan Di Bursa Efek Indonesia (Periode Januari 2019-Agustus 2022)
Authors: Sri Rahayu Putu Sinthya Pratami , Diatmika I Putu Gede
Published: October 2023

Indeks Harga Saham Gabungan (IHSG) adalah indeks gabungan dari seluruh saham perusahaan yang tercatat di Bursa Efek Indonesia (BEI). Sehingga pergerakan IHSG menjadi indikator penting bagi investor sebelum membuat keputusan investasi. Pergerakan IHSG sangatlah fluktuatif dan dipengaruhi oleh berbagai faktor diantaranya seperti inflasi, harga minyak dunia, dan Dow Jones Industrial Average (DJIA). Penelitian ini bertujuan untuk menganalisis pengaruh inflasi, harga minyak dunia dan Dow Jones Industrial Average terhadap Indeks Harga Saham Gabungan (IHSG) di Bursa Efek Indonesia tahun 2019-2022. Jenis data penelitian adalah data kuantitatif dan sumber data yang digunakan yaitu data sekunder. Metode pengumpulan data yang digunakan adalah dokumentasi yaitu mengumpulkan data bulanan (time series). Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa inflasi berpengaruh positif signifikan terhadap IHSG, harga minyak dunia berpengaruh positif signfikan terhadap IHSG, dan Dow Jones Industrial Average berpengaruh positif tidak signifikan terhadap IHSG. Sedangkan masing-masing variabel independen secara simultan berpengaruh signifikan terhadap IHSG.
Pengaruh Kebijakan Dividen ,Profitabilitas,Dan Harga Saham Terhadap Nilai Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
Authors: Ni Kadek Elsa Tiari  , Adiputra I Made Pradana
Published: October 2023

Abstrak

Penelitian ini memiliki tujuan untuk menguji adanya pengaruh dari kebijakan dividen ,profitabilitas,dan harga saham secara simultan dan parsial terhadap nilai perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2019-2021. Penelitian ini menggunakan metode kuantitatif. Dalam penelitian ini menggunakan data skunder.Jumlah sampel yang digunakan adalah 60 Sampel.Dalam penelitian ini analisis datanya menggunakan bantuan SPSS versi 25. Teknik analisis data yang digunakan dalam penelitian ini meliputi: Analisis statistik deskriptif,kemudian melakukan uji asumsi klasik berupa uji normalitas, uji multikolineritas, uji heteroskedastisitas,dan uji autokorelasi. Hasil yang di dapat dari penelitian ini adalah: (1) Kebijakan dividen () tidak berpengaruh positif terhadap Nilai Perusahaan(Y). (2)Profitabilitas () berpengaruh positif terhadap Nilai Perusahaan (Y). (3) Harga Saham () tidak berpengaruh positif terhadap Nilai Perusahaan (Y). (4) Kebijakan dividen (),profitabilitas (),harga saham () secara simultan berpengaruh positif terhadap nilai perusahaan (Y).

Kata kunci: kebijakan dividen; profitabilitas; harga saham; nilai perusahaan.
Pengaruh Implementasi Good Corporate Governance Terhadap Kepercayaan Nasabah BUMDES Tunjung Mekar
Authors: Desak Putu Arde Suari  , Purnamawati I Gusti Ayu
Published: October 2023

Abstrak
Penelitian ini bertujuan untuk menguji pengaruh prinsip  Good Corporate Governance meliputi transparansi, akuntabilitas, responsibilitas, indepedensi, serta fairness terhadap kepercayaan nasabah BUMDes Tunjung Mekar, Desa Tunjung. Penelitian ini merupakan penelitian kuantitatif. Subjek dalam penelitian ini adalah nasabah BUMDes Tunjung Mekar. Sedangkan objek dalam penelitian ini adalah transparansi, akuntabilitas, responsibilitas, indepedensi, serta fairness. Teknik Pengambilan sampel menggunakan teknik Simple Random Sampling, serta penentuan jumlah sampel menggunakan rumus slovin, sehingga sampel yang diperlukan sebanyak 97 responden. Data dikumpulkan dengan kuesioner, serta analisis dengan teknik analisis linier berganda. Hasil penelitian ini menunjukkan bahwa ialah 1)  Transparansi  (X1)  berpengaruh positif dan signifikan terhadap kepercayaan nasabah (Y) di BUMDes Tunjung Mekar 2) Akuntabilitas  (X2)  berpengaruh positif dan signifikan terhadap kepercayaan nasabah (Y) di BUMDes Tunjung Mekar 3) Responibilitas (X3)  berpengaruh positif dan signifikan terhadap kepercayaan nasabah (Y) di BUMDes Tunjung Mekar 4) Indepedensi  (X4)  berpengaruh positif dan signifikan terhadap kepercayaan nasabah (Y) di BUMDes Tunjung Mekar dan 5) Fairness (X1)  berpengaruh positif dan signifikan terhadap kepercayaan nasabah (Y) di BUMDes Tunjung Mekar.  
Kata kunci:   Badan Usaha Milik Desa,  Good Corporate Governance, Kepercayaan Nasabah.
Pengaruh Modal Sendiri dan Total Aset Terhadap Perolehan Sisa Hasil Usaha Koperasi Pegawai Negeri Sekecamatan Buleleng
Authors: Putri Kadek Rina Praba Wati , Suwendra I Wayan
Published: October 2023

Cooperatives are a form of business that contributes positively to Indonesian economic development and welfare by increasing the remaining results of cooperative operations. This study aims to examine the effect of own capital and total assets on the acquisition of the remaining business results of the Civil Servants Cooperative in Buleleng District. The data analysis method used in this study was the classical assumption test, multiple linear regression analysis, F test, t-test, and test the coefficient of determination (R2). The results of the research based on multiple linear regression analysis show that (1) there is an effect of own capital and total assets on the acquisition of the remaining business results of the Buleleng Sub-district Civil Servant Cooperative of 0.938, (2) there is an effect of own capital on the acquisition of the remaining business results of the Buleleng Sub-District Civil Servant Cooperative of 0.735, (3) there is an effect of total assets on the acquisition of the remaining results of the operations of the Buleleng Civil Servant Cooperative of 0.928. The test results for the coefficient of determination (R2) were 0.874 (87.4%), while the rest were influenced by other variables by 0.126 (12.6%).
Pengaruh Kepercayaan, Kemudahan, dan Manfaat terhadap Keputusan Pembelian Menggunakan Metode Pinjaman Online Spaylater pada Mahasiswa di Kabupaten Bangkalan
Authors: Zahroh Aminatus , Septiana Aldila , Arief R. Zaiful
Published: October 2023

In the current era of digitalization, everything can be obtained easily. As digital transactions develop, it becomes easier for customers to get the goods they want without having to leave their homes, but behind the convenience offered there are still many factors that make consumers hesitate to shop online including the risk of fraud in terms of both quality and payment systems. In a way, now the PayLater feature has become an alternative payment option that is very popular and favored by the public with its convenience. But behind the convenience and practicality offered, not a few people and even students are victims of online loan fraud. This research is included in the quantitative research with purposive sampling method. The number of samples used was 100 students, the data was obtained by distributing questionnaires. Based on the research results, it is known that trust and benefits influence purchasing decisions, and convenience does not affect purchasing decisions using the Shopee Paylater method. This shows that trust and benefits in an item or service greatly affect students in carrying out daily online transaction activities, if consumers already feel that there is a benefit for them then they are happy to use Spaylater services.
Pengaruh Lingkungan Kerja dan Komitmen Kerja Terhadap Kinerja Karyawan pada LPD Se-Kecamatan Tejakula
Authors: Utami Nyoman Winda Diah , Dharmayasa I Putu Arya
Published: October 2023

The purpose of conducting this research is to find out how the work environment and work commitment actually affect the performance of employees at the Village Credit Institution (VCI), which is precisely located in the Tejakula District area. This research process activity is included in the scope of causal quantitative research using total sampling techniques or the use of saturated samples to carry out the process of determining the number of samples. The number of samples used in this activity was 68 respondents from the recorded population of 104 people. The instrument used by the researchers in the process of data collection activities was in the form of questionnaires using data analysis techniques and also using multiple linear regression analysis. The results of carrying out research activities are: (1) work environment and work commitment have a positive and significant influence on employee performance, (2) the work environment has a positive and significant influence on employee performance and (3) Work commitment produces a positive and significant influence on employee performance.