bluuebunny/crossref_metadata_2025 huggingface dataset:
The effect of musa acuminata stem in increasing macrophage and neovascular cells of healing process
Authors: Apriasari Maharani Laillyza , Puspitasari Dewi , Rahayu Retno Pudji , Ernawati Diah Savitri
Published: September 2018

Introduction: Musa acuminata stem has both of imunostimulatory and imunosuppressant effects that are influenced by their concentrations. The study aimed to analyze the effect of Mauli banana stem extract (EMBS) to increase the number of macrophage and neovascular cells in traumatic ulcer healing. Methods: Rattus norvegicus of male Wistar strain  were used  as model of traumatic ulcer. The left buccal mucous was biopsied, then used the histopathology method to find the number of macrophage and neovascular cells. Results: EMBS gel was effected when administered at a concentration of 37.5% because it significantly increased the number of macrophage and neovascular cells in traumatic ulcer healing on the 3rd day to 5th days. Conclusion:  It can be concluded that EMBS within concentration of 37.5% can accelerate ulcer healing through the increasing  number of macrophage and neovascular cells.
Bacterial inhibition test of methanolic extracts of strawberry (Fragraia x ananassa Duchesne), lime (Citrus aurantifolia), and radish (Raphanus sativus L.), towards Streptococcus Sanguis ATCC 10556
Authors: Anggraini Fitri , Satari Mieke Hemiawati , Mariam Marry Siti
Published: September 2018

Introduction: Caries are initiated by the plaque formation on the tooth surface, due to the interaction between food debris and bacteria in the mouth. The pioneer bacterium of plaque formation is Streptococcus sanguis. The  Strawberry fruit, lime fruit, and radish root are part of the plant that contains antibacterial substances. Flavonoid, tannin, saponin, alkaloid, polyphenol, terpenoid and quinon as antibacterial substances. This study aimed to evaluate strawberry fruit, lime fruit, and radish root methanol extract can inhibit Streptococcus sanguis ATCC 10556. Therefore, strawberry, lime, and radish can be made into mouthwash, bubble gum, or toothpaste to prevent plaque formation. Methods: This study used a Kirby-Bauer diffusion test as the inhibition test. Results: The result of this study that the biggest inhibition zone was lime methanol extract 20,000 ppm, and the smallest one was radish methanol extract 5,000 ppm.  Conclusion: Strawberry fruit, lime fruit peel, and radish root methanol extract and their combination had the effect of inhibiting bacterial growth synergistically against Streptococcus sanguis ATCC 10556.
Penetration capability of three different light curing units to composite-resin as measured by radiometer
Authors: Hartman Henri
Published: September 2018

Introduction: Composite-resin is widely used as a restorative material in dental practice on a daily basis when it comes to an aesthetic consideration. The purpose of this study is to investigate and compare the light penetration capabilities of three light curing units (LCU) through layers of composite resin using a radiometer.  Method: Composites resin discs (2mm thick with 8 mm diameter) were cured out of seven different shades. Each specimen were used as a barrier, and a light source from three different LCUS was then applied through it. The radiometer was used to record the intensities of each LCU. Result: LED.C (Woodpecker™) has the lowest penetration capabilities to pass through the barrier compared to all LCU. The output intensity (mW/cm2) of all LCU has decreased gradually. ANOVA test showed that there was the significant result (p<0.01) for each specimen. Conclusion: The differences composite-resin shade could decrease the penetration capability of LCU.
Correlation between permanent teeth eruption and nutrition status of 6-7-years-old children
Authors: Lailasari Della , Zenab Yuliawati , Herawati Erna , Wahyuni Indah Suasani
Published: September 2018

Introduction: Tooth eruption is influenced by various factors, one of them is nutritional factors. This study was aimed to obtain information regarding the relationship between the number of permanent teeth erupted with nutritional status in 6-7-years-old children. Methods: This research was cross-sectional and correlational data analysis. The study was conducted towards as much as 57 children aged 6-7 years old. The sampling method was the purposive sampling technique conducted in Tanjungsari 2 State Elementary School, Sumedang Regency. The nutritional status was calculated based on the Body Mass Index (BMI) according to age from the anthropometric measurements of body weight and height. Assessment of nutritional status was performed using the WHO Anthroplus® v1.0.4 application. Statistical analysis was performed using the Spearman correlation test and Mann-Whitney difference test. Results: The correlation test has obtained the value of ρ = 0.037, which showed a significant relationship between the number of permanent teeth erupted with nutritional status of 6-7-years-old children. The Spearman correlation coefficient has obtained the value of r = 0.277, thus showed the weak strength and positive direction of the correlation. Conclusion: There is a relationship between the nutritional status and the number of permanent teeth erupted in children aged 6-7 years old in the Tanjungsari Sub-district of Sumedang Regency. The higher the nutritional status of a child, the more number of permanent teeth erupted.
Antibacterial activity of Zingiber officinale roscoe extract as a potential root canal irrigation solution against Enterococcus faecalis
Authors: Azhar Rodiyah , Julianti Elin , Natasasmita Setiawan , Dharsono Hendra Dian Adhita
Published: September 2018

Introduction: This study was aimed to determine and formulate antibacterial activity of Zingiber Officinale Roscoe (Z. officinale) extract against Enterococcus faecalis (E. faecalis) as a potential irrigating solution which is easily available and cost-effective. Methods:  Extract of Z. officinale Roscoe was yielded through soxhlet technique. Samples divided into two groups, i.e., the extract of Z. officinale Roscoe and chlorhexidine 2% as a control. The antimicrobial activity was observed using the diffuse agar method. Minimum inhibitory concentration (MIC) was determined by serial microdilution method, and minimum bactericidal concentration (MBC) was determined by cultured samples in blood agar. Data were analysed using ANOVA and Kruskal-Wallis test. Results: Extract of Zingiber officinale Roscoe has antimicrobial activity against E. faecalis with the MBC of 15.625 mg/mL. (p<0,05). Conclusion: Extract of Zingiber officinale Roscoe have shown antibacterial activity against E. faecalis and can be further developed as a potential root canal irrigation solution.
Optimized steps in determination of malondialdehyde (MDA) standards on diagnostic of lipid peroxidation
Authors: Fauziah Prima Nanda , Maskoen Ani Melani , Yuliati Tri , Widiarsih Erlina
Published: September 2018

Introduction: Lipid peroxidation, one of the known indices of oxidative stress, is documented in various diseases. Secondary oxidation products such as malondialdehyde (MDA) is commonly measured to observe lipid peroxidation. In this study, a spectrophotometric method was evaluated to measure thiobarbituric acid reactive substances (TBARS) with high sensitivity. This study was aimed to optimisation standard of MDA using tetraethoxypropane (TEP) 97% (FW=220.3). Methods: The method is based upon the reaction of malondialdehyde (MDA) and TBA in the glacial acetic acid medium. MDA is a known biomarker of oxidative status in a biological system. This research consists of two phases: first, making a stock of TEP, and the second phase was testing the concentration of TEP for finding the standard curve of MDA before used in diagnostic of lipid peroxidation. Results: Result showed the concentration 1,875-60 uM of TEP could form a precise standard curve. Conclusion: This concentration of TEP can be used as a reference as the standard of control in diagnostic of lipid peroxidation using TBARS method.
Differences between dental health service quality and utilization of Community Health Centres in the City of Padang based on indicators of utilisation effectiveness
Authors: Darma Azri , Hidayati Hidayati , Oenzil Fadil
Published: September 2018

Introduction: The high prevalence of oral disease have not been followed by the availability of oral healthcare, especially at the community-based level. This study was aimed to determine the differences between dental health service quality and utilisation of community health centres in the city of Padang based on indicators of utilisation effectiveness. Methods: A cross-sectional survey was conducted towards two Community Health Services (Puskesmas) as the samples selected using random sampling technique. One Community Health Service was representing a rarely visited Community Health Service with ≤ 9 patients visit per day, and another Community Health Service was representing oppositely. As much as 131 respondents were included in this study, selected using the purposive sampling method. Dimensional satisfaction of service quality including tangibility, reliability, responsiveness, assurance, and empathy, were collected by interviewing the respondents based on a self-reported questionnaire. All data were analysed using the chi-square test. Results: The majority of respondents agreed that dimensional satisfaction such as tangibility, reliability, responsiveness, assurance, and empathy at both Community Health Services were at a good level. There was a significant relationship (p < 0.05) between several dimensional satisfaction of service quality variables (the wide and clean parking area; intense involvement of dentists on every oral examination; friendly service by the front-office; and empathetic affection of dentists towards the patient’s complain) and the utilisation of oral health services. Conclusion: No service differences found from relationship analysis between dental health service quality and utilisation of community health centres in the city of Padang based on indicators of utilisation effectiveness.Keywords: Service quality, dimensional satisfaction, oral health service, service utilisation, Community Health Centre.
Correlation between mandibular length and third molar maturation based on their radiography appearances
Authors: Pramatika Berty , Azhari Azhari , Epsilawati Lusi
Published: September 2018

Introduction: Growth and development is a dynamic process that is influenced by many factors, this is why children of the same age do not have the same growth rate, therefore growth can not  be evaluated only by chronological age, but also by maturation skeletal and dental. Previous research has shown a strong relationship between mandibular length and Cervical Vertebral Maturation (CVM). The aim of the present study was to determine the correlation between mandibular length and mandibular third molar maturation using panoramic radiograph. Methods: This research is an observational analytic cross sectional study. Total 412 panoramic radiographs of 207 male and 205 female aged 9-25 years were evaluated. The mandibular length measured from the point of condylion (Co) to menton (Me). M3 maturation of the mandible was evaluated by Demirjian methods. Results: Spearman non-parametric correlation was used for analysis. A strong correlation was found between mandibular length and third molar development (in males: r=0.705 on the right side and are=0.729 on the left side; in females: are=0.755 on the right side and are=0.707 on the left side) Conclusion: There is a strong correlation between mandibular length and mandibular third molar maturation in both male and female.
Operacionalizar el bien común. Teoría, vocabulario y medición
Authors: Nebel Matthias
Published: September 2018

Este articulo retoma las varias tradiciones del bien común existente en el occidente (Kempshall; Hibst) y se propone restaurar el carácter práctico, operacional de la noción para nuestros tiempos. La primera parte empieza por proponer una reinterpretación de la noción de bien común a la luz de una filosofía de la acción (Blondel, Arendt, Foucault). Luego, sobre la base de trabajos más recientes dedicados a la noción de bien común (Blum, Sluga, Riordan, Gorringe), propone une formalización del concepto, especialmente por medio del vocabulario empleado por el autor. La segunda parte desarrolla una matriz del bien común, identificando las dimensiones relevantes para una posible medición de la cualidad alcanzada del nexo del bien común.
Philosophy and neuroscience: relation between mirror neurons and empathy
Authors: Arteaga Santiago
Published: September 2018

Ever since the discovery of mirror neurons in the ventral premotor cortex (area F5) of the macaque brain, in the late 1980s, by Rizzolatti and his University of Parma colleagues, the question was put forward whether the same type of neurons could be found in the human brain. Could it be possible that these same neurons that activate not only when the monkey reaches for or takes a bite out of some sort of food -like a nut or a raisin- but also when someone picks it up to hand it to the monkey, be found in our brains? This essay does not have the scope to consider all concepts of empathy nor to include all relevant studies on mirror neurons concerning its relation to empathy. That being so, I shall take the following path: 1) introduce mirror neurons, what they are, where they are and their implications; 2) consider some aspects of empathy from different areas of research and present Edith Stein and Theodor Lipps's ideas; 3) relate the philosophers' ideas with the discussion put forward by Iacoboni, Gallese, Rizzolatti and Ramachandran concerning mirror neurons and empathy.
An Aggregate of Substances as an External Object Leibniz on the Ontological Status of Body or Aggregate
Authors: Edamura Shohei
Published: September 2018

According to Robert M. Adams’ interpretation, Leibniz holds that an aggregate of substances exists in the mind that perceives them as one being. For Leibniz, an aggregate is dependent upon a mind since its being is realized by a mental action. Since Leibniz states that being and unity are convertible, and the unity of an aggregate is completely dependent upon mind, Adams takes Leibniz to hold that an aggregate exists in the mind. In this paper, I argue against Adams that an aggregate of substances is an external object. I show that there are passages that support this interpretation. I further make clear that substances in an aggregate have a remarkable feature in common, and it is possible that an aggregate exists in relation to a mind as an external object.
Bien común y vulnerabilidad
Authors: Sedmak Clemens
Published: September 2018

Resumen: El texto discuta algunas preguntas sobre el bien comun: (1) ¿Cómo se relacionan la situación personal y la situación de la comunidad, el bien personal y el bien común? O dicho de otra manera: ¿Por qué el bien común? (2) ¿Qué sucede con la construcción del bien común en un contexto específico para el entorno respectivo? O dicho de otra manera: ¿Qué bien? (3) ¿De acuerdo a qué normas éticas puede armonizarse la relación entre los deberes básicos de la comunidad y las obligaciones del bien común? O dicho de otra manera: ¿El bien de quién? Las tres preguntas cinducen a tres indicios: El motivo del bien común puede basarse en el concepto de vulnerabilidad (I1); una parte fundamental de la respuesta a la pregunta “¿qué bien?” se puede encontrar en el concepto de confianza (I2); la pregunta “¿el bien de quién?” conduce al concepto de reconocimiento (I3). Una respuesta interesante a la pregunta “¿por qué el bien común?” se encuentra en la Doctrina Social de la Iglesia Católica, que ve el “bien común” como un valor que está subordinado a otro valor, la perfección.
El personalismo ético de Friedrich Schleiermacher: la importancia de la “Bildung” para la realización de la comunidad
Authors: Dobre Catalina Elena
Published: September 2018

RESUMEN:Considerando de que Friedrich Schleiermacher acuñó el término personalismo, a partir del cual pretendió crear una ética personalista, nos proponemos demostrar que este personalismo no podía ser entendido sin los conceptos: Bildung, persona, humanidad y comunidad que representan los pilares del pensamiento del filósofo y teólogo alemán. Argumentaremos que es imposible pensar el tema de la comunidad sin que la persona elija libremente el proceso de formación interna que le ayuda a alcanzar la humanidad, entendida como el ideal por excelencia a la cual debe aspirar. Por lo que, para Schleiermacher, como argumentaremos, el centro de la vida ética lo representa la capacidad de la persona de ser capaz de abrirse hacia el otro para llegar a crear una comunidad. Esto no significa que el ser humano debe renunciar a su peculiaridad, al contrario, mediante la formación, mediante la Bildung, se logra una revitalización permanente del carácter individual y espiritual de la persona que debe reflejarse en los demás.
Identification Of Press Brick Composition As A Sound Absorbers
Authors: Wedayani Ni Made , Antha Kasmawan I Gde , Windaryoto Windaryoto
Published: September 2018

Abstract – Sound absorption research using the press brick made of cement and sand has been done. The research was conducted to determine the effect of mixture on the absorption coefficient value of sound of the brick. In this research have made three variations ratio of cement : sand, that is 1:15, 1:10 and 1: 5 at pressure of 0.30 MPa. The physical quantity measured is the intensity of sound (dB) in the cube-shaped building model (74 x 74 x 68) cm3 by using a sound level meter. The intensity of sound is determined by nomogram method by varying the sound frequency of 1 - 10 kHz for 5 minutes. It is found that the absorption coefficient value increases with increasing frequency. At frequency range of 1 – 6 kHz, brick with ratio cement : sand  of 1:15 has the highest absorption coefficient value, while at frequency range of 6 - 10 kHz,  brick with ratio cement : sand of 1: 5 which has the highest absorption coefficient value.
Characterization Porosity on Ceramic Body Stoneware Based Kalimantan Clay
Authors: Tussniari Putu Ekayani Sri , Putra Adnyana I Gusti Agung , Cingah Made
Published: September 2018

It has been made ceramic body stoneware using a mixture of Kalimantan clay, RRC feldspar, Belitung kaolin, Belitung quartz and Bukit Jimbaran limestone further coded BPC-1. This study aims to determine the value of dry shrinkage, the effect of sintering temperature of 900oC and 1200oC against firing shrinkage, and the influence of sintering temperature of 900oC and 1200oC against porosity in the ceramic body stoneware. Ceramic stoneware burned with a temperature variation of 900oC and 1200oC. The results show the value of dry shrinkage in ceramic stoneware of 2.9%. Stoneware ceramic firing shrinkage at a temperature of 900 oC combustion of 1.3%, and the combustion at a temperature 1200oC of 3.8%. Porosity ceramic stoneware at a temperature of 900oC combustion showed porosity of 10.5%, while the combustion at a temperature 1200oC of 5.5%. Show that the combustion temperature greatly affects the value of dry shrinkage, firing shrinkage and porosity of stoneware ceramics. The higher the combustion temperature the higher the shrinkage and the decreasing the porosity.
Validation of Daily Rainfall Based on Global Satellite Mapping of Precipitation (GSMAP) Data of Bali and Nusa Tenggara Region
Authors: Natadiredja Sanjaya , Sukarasa I Ketut , Sutapa Gusti Ngurah
Published: September 2018

Limitations of observation data cause analysis and prediction of precipitation is difficult. One way to overcome such limitations is the use of satellite data such as GSMaP, but satellite data needs to be validated before use. This study aims to validate GSMaP rainfall data on observation data in Bali and Nusa Tenggara. Through monthly time series analysis, GSMaP rainfall data tend to have smaller value than observation data, but it has similar data pattern in each region with rain pattern that occurs in November to March (NDJFM). While validation between GSMaP satellite rainfall data and observation using Pearson and RMSE correlation and MBE at each location showed strong positive correlation value (> 0.5), correlation value obtained from each location from 0.82 to 0.93 with RMSE value from 2.08 to 5.51 and MBE values ??from 0.23 to 0.89, this indicates that GSMaP satellite data is valid and can be used to fill in empty data especially in 5 observation areas ie Denpasar, Ampenan, Sumbawa Besar, Bima and Kupang.
Human Voice Recognition by Using Hebb Artificial Neural Network Method
Authors: G K Krisna , Widagda I Gusti Agung , Suarbawa Komang Ngurah
Published: September 2018

It has been created a program to recognize human voice by using artificial neural network (ANN). The ANN method used is Hebb. Hebb was chosen because it is the simplest ANN so the training and testing process is faster than other methods. Designing the program is started by designing Hebb’s architecture and design of GUI (Graphical User Interface) using Matlab R2009a. The design of Hebb's architecture consists of 4500 inputs and 3 outputs. The GUI design of the program consists of three main sections: recording panels to record sample sounds, training panels to determine the weighted value and bias of the training results according to the Hebb training algorithm, and the testing panel to test the test sounds according to the Hebb testing algorithm. After program design, proceed with the testing of the program. Testing of the program starts with the sound recording of samples from 8 different people using the record panel. Each person has 1 voice sample for training data. Then proceed with the Hebb training process using the training panel, weight and bias value displayed on the training panel. After the weight and bias values ??are obtained, proceed with the Hebb testing process using 16 test sound data consisting of 8 sound data equal to training data and 8 noise data. From the testing program process obtained a result of 100% for the level of recognition of the same voice data with training data and for noise data has a recognition rate of 87.5%.
Ekstrak Etanol Sarang Semut Menyebabkan Kerusakan Struktur Histologi Ginjal Mencit
Authors: Manullang Dini Hilary , Sudira I Wayan , Berata I Ketut , Merdana I Made
Published: September 2018

Analisis kimia menunjukkan bahwa tumbuhan sarang semut (Myrmecodia pendans) memiliki berbagai kandungan senyawa kimia dari golongan flavonoid, tannin, tokoferol, multimineral dan polisakarida. Penelitian ini bertujuan mengetahui pengaruh ekstrak etanol sarang semut terhadap gambaran histopatologi ginjal mencit (Mus musculus) jantan. Penelitian ini menggunakan 24 ekor mencit jantan dengan umur 10-12 minggu yang secara klinis dinyatakan sehat dengan berat 25-35 g. Secara acak seluruh mencit dibagi menjadi 4 kelompok perlakuan, masing-masing kelompok perlakuan terdiri atas 6 ekor mencit. Kelompok P0 adalah kelompok kontrol negatif yang diberikan pakan standar dan aquades, P1 adalah kelompok yang diberikan pakan standar dan ekstrak etanol sarang semut dengan dosis 100 mg/kg BB, P2 adalah kelompok yang diberikan pakan standar dan ekstrak etanol sarang semut dengan dosis 200 mg/kg BB, P3 adalah kelompok yang diberikan pakan standar dan ekstrak etanol sarang semut dengan dosis 300 mg/kg BB. Setelah perlakuan selesai pada hari ke-21,  organ ginjal diambil untuk dibuat preparat histologi dan diwarnai dengan metode haematoksilin-eosin. Variabel yang diperiksa adalah perdarahan, degenerasi melemak, dan nekrosis di tubulus proksimal ginjal. Hasil uji Kruskall-Wallis menunjukkan pemberian ekstrak etanol sarang semut berpengaruh nyata (P?0,05) terhadap timbulnya perdarahan pada tubulus ginjal. Berdasarkan hasil penelitian ini dapat disimpulkan bahwa ekstrak etanol sarang semut dengan dosis 300 mg/kg BB dapat menyebabkan perubahan histopatologi ginjal berupa perdarahan, degenerasi melemak, dan nekrosis.
PENGARUH PENAMBAHAN TEPUNG DAUN KELOR PADA PAKAN TERHADAP KADAR KREATININ DAN UREA SERUM TIKUS WISTAR
Authors: Dosom Yoviniani Narti , Suarsana I Nyoman , Setiasih Ni Luh Eka
Published: September 2018

Tanaman kelor (Moringa oleifera) telah lama dikenal masyarakat dan telah lama pula digunakan sebagai obat tradisional dan dikonsumsi sebagai sayur serta pakan untuk ternak. Tepung daun kelor sendiri memiliki beberapa zat hypotensif, antikanker, antioksidan, dan antibakterial. Penelitian ini bertujuan untuk mengetahui pengaruh penambahan tepung daun kelor terhadap kadar kreatinin dan urea darah tikus wistar. Sampel yang dipakai adalah 20 ekor tikus putih galur wistar (Rattus novergicus) betina yang berumur 1-1,5 bulan dan memiliki berat badan 50-80 gram. Dua puluh ekor tikus wistar tersebut dibagi kedalam 5 kelompok perlakuan. Kelompok tersebut dibedakan berdasarkan konsentrasi tepung daun kelor yaitu 0 %, 2.5 %, 5 %, 10 % dan 20 %. Perlakuan dilakukan selama satu bulan, kemudian darah tikus wistar diambil untuk dianalisi kadar urea dan kreatinin serum tikus wistar. Data kadar kreatinin dan urea dianalisis mengunakan sidik ragam (ANOVA). Perlakuan yang berpengaruh nyata dilanjutkan dengan uji Duncan dengan tingkat kepercayaan 5%. Hasil dari penelitian ini adalah Pada konsentrasi 5 % kadar kreatinin mengalami penurunan jika dibandingkan dengan kelompok kontrol. Pada kadar 2,5 %, 10 % dan 20 % mengalami kenaikan jika dibandingkan dengan kelompok kontrol, tetapi kadar 10 % lebih rendah dibandingkan kadar 2,5 % dan 20%.  Sedangkan, pada kadar urea serum tikus kelompok dosis 2,5 % dan 5 % mengalami penurunan dibandingkan dengan kelompok kontrol. Kelompok 10 % an 20 % mengalami kenaikan dibandingkan kelompok kontrol dan kelompok dosis 10 % mengalami kenaikan yang signifikan.
Pengaruh Frekuensi Penampungan Semen Terhadap Konsentrasi Dan Abnormalitas Spermatozoa Burung Puyuh
Authors: Bebas Wayan , Permana Komang Gita , Trilaksana I Gusti Ngurah Bagus , Laksmi Desak Nyoman Dewi Indira
Published: September 2018

Penelitian ini bertujuan untuk mengetahui pengaruh frekuensi penampungan terhadap konsentrasi dan abnormalitas spermatozoa burung puyuh. Penelitian ini menggunakan rancangan acak lengkap (RAL) dengan 3 kelompok perlakuan, yaitu penampungan semen dengan interval pengambilan (hari) 2, 3 dan 4. Masing-masing perlakuan dilakukan pengulangan sebanyak 9 kali. Pengamatan dilakukan terhadap konsentrasi spermatozoa (107 sel/ml) dan abnormalitas spermatozoa (%). Data yang diperoleh dianalisis dengan analysis of variance (ANOVA), apabila terdapat perberbedaan yang nyata (P<0,05) dilanjutkan dengan uji Duncan. Hasil penelitian menunjukkan konsentrasi spermatozoa pada masing-masing perlakuan adalah 39,00±5,148 x107 sel/ml; 59,49±1,878 x107 sel/ml; 59,11±2,028 x107 sel/ml. Abnormalitas pada masing masing perlakuan adalah 14,22±1,394%; 7,22±1,202%; 7,49±1,130%. Secara statistik frekuensi ejakulasi berpengaruh nyata (P<0,05) terhadap konsentrasi dan abnormalitas spermatozoa burung puyuh.
Consumer Proximity, Media Exposure, Enviromental Sensitivity, dan Profitability dalam Memengaruhi CSRDdi Indonesia
Authors: Yuliskayani Luh , Damayanthi I Gst Ayu Eka
Published: September 2018

Corporate Social Responsibility (CSR) merupakan bentuk tanggung jawab perusahaan kepada masyarakat dan lingkungan. Banyak perusahaan termotivasi untuk melakukan dan mengungkapkan CSR untuk meningkatkan citra perusahaan dan menjamin sustainability perusahaan. Tujuan penelitian untuk menguji dan menganalisis pengaruh consumer proximity, media exposure, enviromental sensitivity dan profitability terhadap CSR Disclosure di Indonesia. Penelitian dilakukan pada perusahaan  yang terdaftar di Bursa Efek Indonesia tahun 2014-2015. Jumlah sampel yang diambil sebanyak 292 amatan, dengan metode probability sampling. Tipe data yang digunakan adalah data sekunder. Teknik analisis data dan uji hipotesis menggunakan analisis regresi berganda. Hasil hipotesis menyatakan consumer proximity berpengaruh positif terhadap Corporate Social Responsibility disclosure (CSRD). Media exposure berpengaruh positif terhadap CSRD. Enviromental sensitivity berpengaruh positif terhadap CSRD. Profitability berpengaruh positif terhadap CSRD. Untuk setiap perusahaan agar selalu memperhatikan consumer proximity, media exposure, enviromental sensitivity dan profitability sehingga dapat meningkatkan CSRD dalam mencapai kerja yang lebih optimal.

Kata kunci: Consumer Proximity, Media Exposure, Enviromental Sensitivity, Profitability, Corporate Social Responsibility Disclosure
Budaya Organisasi Sebagai Pemoderasi Pengaruh Kompetensi dan Locus Of Control Pada Kinerja Auditor Kantor Akuntan Publik di Provinsi Bali
Authors: Rusmita I Dewa Ayu Yulia , Badera I Dewa Nyoman
Published: September 2018

Kinerja akutan publik yang berkerja didalamnya mencerminkan Kualitas  Kantor Akuntan Publik (KAP). Kinerja auditors merupakan perwujudan kerja yang dilakukan untuk mencapai hasil kerja yang lebih baik untuk pencapaian tujuan organisasi. Faktor yang mempengaruhi kinerja auditor yaitu kompetensi, locus of  control dan budaya organisasi. Tujuan dari penelitian ini adalah untuk mengetahui moderasi budaya organisasi dengan kompetensi dan locus of  control pada kinerja auditor. Penelitian ini dilakukan pada Kantor Akuntan Publik di Provinsi Bali.  Sampel yang di ambil dalam penelitian ini sebanyak 67 auditor. Dalam penelitian ini dilakukan pengumpulan data menggunakan metode survei dengan teknik kuisioner. Teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA). Berdasarkan hasil analisis ditemukan bahwa kompetensi dan locus of control berpengaruh positif dan signifikan pada kinerja auditor. Budaya organisasi memperkuat pengaruh kompetensi dan  locus of control  pada kinerja auditor.

Kata Kunci: kompetensi, locus of control, budaya organisasi, kinerja auditor
Pengaruh Profitabilitas, Leverage dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Moderasi
Authors: Irmayanti Kadek Nitya Devi , Mimba Ni Putu Sri Harta
Published: September 2018

Penelitian ini berfokus pada perusahaan consumer goods, dimana perusahaan ini memproduksi barang-barang konsumsi yang dibutuhkan secara rutin oleh masyarakat. Penelitian mengenai pengungkapan CSR pada perusahaan consumer goods masih jarang dilakukan. Sampel yang didapatkan sebanyak 7 perusahaan menggunakan teknik purposive sampling, dengan teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa profitabilitas tidak berpengaruh signifikan pada pengungkapan CSR, leverage berpengaruh positif pada pengungkapan CSR, kepemilikan asing tidak berpengaruh signifikan pada pengungkapan CSR, ukuran perusahaan tidak mampu memoderasi pengaruh profitabilitas pada pengungkapan CSR, ukuran perusahaan mampu memoderasi (memperlemah) pengaruh leverage pada pengungkapan CSR dan ukuran perusahaan tidak mampu memoderasi pengaruh kepemilikan asing pada pengungkapan CSR.

Kata kunci: Profitabilitas, leverage, kepemilikan asing, ukuran perusahaan, pengungkapan CSR, consumer goods.
Pengaruh Efektivitas Sistem Informasi Akuntansi, Kesesuaian Tugas, Kenyamanan Fisik dan Lingkungan Kerja pada Kinerja Karyawan
Authors: Sridarmaningrum L. G. , Widhiyani Ni Luh Sari
Published: September 2018

Kinerja karyawan mempengaruhi keberhasilan sebuah perusahaan, termasuk lembaga keuangan baik lembaga keuangan bank maupun non bank seperti Lembaga Perkreditan Desa (LPD). Penelitian dilakukan untuk mengetahui pengaruh efektivitas penerapan sistem informasi akuntansi (SIA), kesesuaian tugas, kenyamanan fisik dan lingkungan kerja pada kinerja karyawan LPD di Kota Denpasar. Penelitian dilaksanakan di 35 LPD yang terdapat di Kota Denpasar. Populasi yang digunakan ialah karyawan yang menggunakan sistem terkomputerisasi sejumlah 212 orang pada LPD di Kota Denpasar. Metode pengambilan sampel yang digunakan adalah metode nonprobability samplingdengan teknik purposive sampling berdasarkan pertimbangan tertentu. Total sampel yang diambil sebanyak 105 orang yang berhubungan dengan SIA. Pengumpulan data dilakukan dengan menyebarkan kuesioner, wawancara dan observasi kepada LPD di Kota Denpasar. Teknik analisis menggunakan analisis regresi linier berganda.Penelitian ini memberikan hasil bahwa variabel efektivitas penerapan SIA, kesesuaian tugas, kenyamanan fisik dan lingkungan kerja berpengaruh positif pada kinerja karyawan.
Pengaruh Koneksi Politik, Capital Intensity, Profitabilitas, Leverage dan Ukuran Perusahaan Pada Agresivitas Pajak
Authors: Windaswari Kadek Ayu , Merkusiwati Ni Ketut Lely Aryani
Published: September 2018

Tindakan perencanaan pajak baik menggunakan cara yang tergolong legal (tax avoidance) atau ilegal (tax evasion) dengan tujuan untuk mengurangi beban pajak disebut agresivitas pajak. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh koneksi politik, capital intensity, profitabilitas, leverage, dan ukuran perusahaan pada agresivitas pajak. Objek penelitian ini yaitu perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2016. Sampel diperoleh sebanyak 60 perusahaan dengan metode purposive sampling selama periode 5 tahun. Teknik analisis data pada penelitian ini yaitu analisis regresi linear berganda. Hasil analisis menemukan bahwa profitabilitas berpengaruh negatif pada agresivitas pajak. Hal ini menunjukkan bahwa semakin tinggi profitabilitas perusahaan akan menyebabkan menurunnya tingkat agresivitas pajak perusahaan karena semakin tinggi profitabilitas maka performa perusahaan semakin baik sehingga perusahaan tersebut mampu membayar kewajiban pajaknya. Variabel koneksi politik, capital intensity, leverage, dan ukuran perusahaan tidak berpengaruh pada agresivitas pajak.

Kata kunci: agresivitas pajak, capital intensity, koneksi politik, leverage, profitabilitas,ukuran perusahaan.
Pengaruh Prinsip-Prinsip Good Corporate Governance Pada Kualitas Informasi Keuangan Pdam Kabupaten Buleleng
Authors: Devi Kadek Thasia Windisaptarianti , Ratnadi Ni Made Dwi
Published: September 2018

ABSTRACT

          In company quality of financial information is important to note, because it  used in economic decision making and to know the condition of the company. Good Corporate Governance need to be implemented in PDAM, because it can reduce agency conflicts between owners and manager. The purpose of this research is to know the influence of the application of GCG on financial information quality of PDAM Buleleng Regency. The respondents are employees of PDAM Kabupaten Buleleng, which are 46 respondents. Determination of sample using nonprobability sampling method with purposive sampling technique.Methods of data collection using questionnaires and using multiple linear regression analysis technique. The result of analysis shows that transparancy, accountability, responsibility, independency and fairness have positive effect on financial information quality of PDAM Buleleng Regency, in this case it is suggested that the government pay more attention to the implementation of GCG especially in BUMD.

Keywords: accountability, fairness, independency, responsibility, transparancy
Authors: Rahayu Ni Made Muliastari , Damayanthi I Gusti Ayu Eka
Published: September 2018

ABSTRACT

Firm value is a long-term goal of the company. Managers are required to make decisions taking into account the interests of all stakeholders. Companies need to pay attention to the factors that affect the firm value. The purpose of this study is to determine the effect of corporate social responsibility disclosure and financial performance on the firm value with foreign ownership as a moderation variable. The research object used is a manufacturing company registered in 2014-2016. The sample of research taken with nonprobability sampling method is 30 companies. Moderated Regression Analysis (MRA) is used to obtain the results of data analysis. The results obtained are corporate social responsibility disclosure positively affects the firm value. Financial performance has no effect on firm value. Foreign ownership weakens the effect of corporate social responsibility disclosure on firm value. Foreign ownership does not moderated the effect of financial performance on firm value.

Keyword: corporate social responsibility disclosure, foreign ownership, financial performance, firm value
Authors: Prameswara I Gusti Agung Bagus Putra , Wirasedana I Wayan Pradnyantha
Published: September 2018

Kesuksesan suatu sistem informasi akuntansi dalam mengelola keuangan daerah di instansi pemerintahan sangat penting untuk diperhatikan. Terlebih jika terjadi fenomena peralihan penggunaan dari satu sistem ke sistem yang lainnya. Sukses atau tidaknya sistem yang digunakan dapat berdampak pada kinerja para karyawan di instansi tersebut. Tujuan dari penelitian ini adalah untuk menilai kesuksesan penggunaan Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) dengan menggunakan Model DeLone & McLean (2003). Penelitian dilakukan di Sekretariat Daerah Bagian Keuangan Kota Denpasar. Penelitian ini mengambil sampel berdasarkan metod non probability sampling dengan teknik sampel jenuh. Teknis analisis yang digunakan adalah analisis partial least square. Hasil analisis menemukan bahwa terdapat pengaruh yang signifikan antara variabel pada penggunaan sistem, penggunaan sistem pada kinerja individu, dan kepuasan pengguna pada kinerja individu. Tingkat kesuksesan sistem yang diukur pada tingkat efektivitas menemukan hasil bahwa penerapan SIPKD di Sekretariat Daerah Bagian Keuangan Kota Denpasar telah tergolong sukses.

Kata kunci: Model DeLone & McLean, SIPKD, Kesuksesan SIA, Kinerja Individu
Authors: Gea Fabian , Widhiyani Ni Luh Sari
Published: September 2018

Financial statements user especially shareholders will make decisions based on reports that have been endorsed by the auditor. This explains the important role of auditors in ensuring the high quality of a company's financial statements. The purpose of this study is determine the effect of auditor ethics as a moderator of the influence of competence and time budget pressure on audit quality in Bali Province. Data collected through form a questionnaires that distributed directly to auditors who work in Public Accounting Firm in Bali. The population in this study were all auditors working on KAP in Bali Province with the quanitity of auditors as much as 43 auditors with saturated sampling method, while the analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis and hypothesis testing, it can be concluded that (1) the competence has a positive effect on the quality of audit, (2) the time budget pressure negatively affect the audit quality, (3) the auditor ethics strengthens the competence relation on audit quality, (4) the relationship of time budget pressure to audit quality.

Keywords: audit quality, auditor ethics, competence, time budget pressure.
Authors: Mikhael Yan Pleti , Widanaputra A. A.Ngurah Agung
Published: September 2018

An efficient capital market hypothesis says that efficient capital markets react quickly to relevant information. In an efficient market, the market will quickly respond to incoming information. But in reality, in the stock market there are things that are opposed to an efficient market called market anomalies. The data used in this study is secondary data from companies listed on Indonesian Capital Market during the study period from 2012-2015. Samples taken from companies in Indonesian Capital Market are 84 companies. Statistical analysis used in this research is t-difference test. It can be concluded that there is no difference in the average return of stocks that capitalize small market and which capitalize big market in Indonesia Capital Market year 2012-2015.

Keywords: market anomaly, capital, size effect, and stock return.
Pengaruh Kualitas Pelayanan, Pengetahuan Perpajakkan dan Biaya Kepatuhan pada Kepatuhan Wajib Pajak Kendaraan Bermotor
Authors: Tresnalyani Ni Kadek Metri , Jati I Ketut
Published: September 2018

Penelitian ini memiliki tujuan agar mendapatkan bukti empiris mengenai pengaruh kualitas pelayanan, pengetahuan perpajakkan, dan biaya kepatuhan pada kepatuhan wajib PKB di Kantor Bersama SAMSAT Kota Denpasar. Penelitian ini menggunakan semua wajib PKB yang aktif dan terdaftar di Kantor Bersama SAMSAT Kota Denpasar sebagai populasi, dengan sampel yang digunakan sejumlah 100 responden yang dihitung menggunakan rumus Slovin dengan metode accidental sampling. Pengumpulan data dilakukan dengan metode kuesioner dengan teknik analisis data yang digunakan yaitu regresi linier berganda. Hasil dari penelitian ini membuktikanbahwa kualitas playanan dan pengetahuan perpajakkan berpengaruh positif terhadap kepatuhan wajib PKB. Sedangkan biaya kepatuhan berpengaruh negatif pada kepatuhan wajib PKB.

Kata Kunci:Kualitas pelayanan, pengetahuan perpajakkan, biaya kepatuhan, kepatuhan wajib pajak
Pengaruh Penerapan E-Filing pada Kepatuhan Wajib Pajak Badan dengan Biaya Kepatuhan Pajak sebagai Variabel Moderasi
Authors: Pranata Kadek Katon , Supadmi Ni Luh
Published: September 2018

The purposes of this study are to determine the effect of application of e-filling system on the corporate taxpayers compliance with tax compliance costs as a moderating in The Tabanan Tax Office. The population of the study was corporate taxpayers registered in The Tabanan Tax Office in 2016. The sampling  method used non probability sampling with purposive sampling technique. Total of the samples were 42 corporate taxpayers. The datas were collected by questionnaire that have been distributed to the respondents and measured by likert scale. The datas analysis method used simple linear regression and moderated regression analysis.the result of th study shown that the application of e-filing system have a positive and significant effect on the corporate taxpayers compliance, while the tax compliance cost can not moderated the effect of the application of e-filing system on corporate taxpayers compliance in The Tabanan Tax Office.
Authors: Raditya I Dewa Gede Ngurah , Widhiyani Ni Luh Sari
Published: September 2018

Advances in information technology in the competitive business world make accounting information systems become an important tool in the organization. There are 3 variables in this research that can affect the performance of accounting information system that is organizational culture, top management support, and utilization of information technology. This research was conducted at 22 Lembaga Perkreditan Desa in Kecamatan Sukawati. Sampling method was done by non probability sampling with purposive sampling technique. Data analysis technique used in this research is multiple linear regression analysis. The result of multiple linear analysis shows the variables of organizational culture, top management support, and the utilization of information technology have a positive influence on accounting information system performance, this means the better or higher organizational culture, top management support, and utilization of ionformation technology hence the performance of accounting information system will increase . This research provides benefits for the organization and be used as a basis in making decisions related to technological development factors, especially the performance of accounting information systems.

Keywords: accounting information system performance, organizational culture, top management support, utilization of information technology
Authors: Nugraha Gde Sandita , Yadnyana Ketut
Published: September 2018

ABSTRACT

The success of an accounting information system in managing regional finances in government agencies is very important to note. Success or failure of the system used can affect the performance of employees in these agencies. The purpose of this research is to examine the interest of using and utilizing SIMDA with UTAUT model. The results of the analysis found that there was an influence between the variables of performance expectation on the interest of the user, the business expectation on the utilization interest, the social factor on the utilization interest, the conditions that facilitate the usage, training on the usge, the interest of utilization on the use. To cultivate the interest and usage of SIMDA it is very important to conduct a training program for all employees in Gianyar District Secretariat in order to assist in input process at SIMDA can be fasterKeywords: performance expectations, business expectations, social factors, facilitating conditions, training, interest in utilization, and use
Authors: Mia Prabawati Ni Made , Suputra I Dewa Gede Dharma
Published: September 2018

The purpose of this study is to determine the effect of professional skepticism, independence and experience on the performance of auditors with rewards as pememerasi variables. This research takes place at Public Accounting Firm in Bali Province. The number of samples in this study are 71 auditors and determined by nonprobability sampling method that is purposive sampling. Data collection method used in this research is questionnaire. Data analysis used MRA.  The results of this study indicate that professional skepticism, independence and experience positively affect the auditor's performance. The results of this study also show that rewards strengthen the relationship of professional skepticism, independence, and experience on auditor performance. To improve the performance of auditors and provide performance that is more qualified, it requires professional skepticism and high independence and experience in every auditor who works in Public Accounting Firm Bali, as well as the rewards provided also need attention.

Keywords: auditor performance, professional skepticism, independence, experience and reward.
Analisis TAM Terhadap Sikap Penggunaan Sistem Informasi Akuntansi Penggajian di PT Garuda Indonesia Station DPS
Authors: Vidantika Putu Nanda Christy Dio , Putra I Made Pande Dwiana
Published: September 2018

A well-implemented accounting information system (AIS) can provide a reliable financial information for company. The use of technology on AIS for the payroll business process should consider usefulness and easiness of its users so the system becomes effective. This study was aimed to examine the effect of perceived usefulness (PU) and perceived ease of use (PEOU) toward attitude towards use (ATU) as an acceptance indicator of technology. The research was conducted at PT Garuda Indonesia Station DPS. The samples as many as 68 peoples were selected by nonprobability sampling method. The data were collected by using survey, observation, interview, and literature study. The analysis technique used the multiple linear regression analysis. The result showed that PU and PEOU positively influence ATU of technology on AIS for payroll business process. This showed that the more useful and easy technology of SIA for payroll is, the acceptance of technology will be better.

Keywords: attitude towards use, perceived usefulness, perceived ease of use, AIS
Authors: Suratningsih Ni Putu , Merkusiwati Ni Ketut Lely Aryani
Published: September 2018

Implementation of e-Filling system makes it easier for taxpayers to report online tax returns. Based on the Account Representative (AR) function expected taxpayers submissive in reporting the tax return. The purpose of this study is to determine the empirical evidence whether there is influence the application of e-Filling system and Account Representative to the taxpayer compliance Person. This research uses quantitative method. The sample used in this research is Individual Taxpayer Registered In Tax Office Pratama East Denpasar. The sampling technique used incidental sampling method. Sources of data were obtained through questionnaires and used multiple linear regression analysis techniques. The results showed that the application of e-Filling Implementation system had a positive effect on taxpayer personal compliance in KPP Pratama East Denpasar, while the role of Account Representative has no effect on Personal Taxpayer Compliance in KPP Pratama East Denpasar.

Keywords: E-filling System, Account Representative, Personal Taxpayer Compliance