bluuebunny/crossref_metadata_2025 huggingface dataset:
Implementasi Model Pembelajaran Patriot untuk Mengembangkan Kemampuan Mengelola Usaha Mahasiswa
Authors: Suharsono Naswan
Published: July 2021

This study was conducted to explore the existence of entrepreneurial learning patterns that can be used to develop students' business management skills through the implementation of the PATROT model after the COVID-19 pandemic. This effort was carried out through the implementation of the PATRIOT model with five online class facilities, an entrepreneurship laboratory, and field observations for the Undiksha Young Entrepreneur Association (YES) group. Field activities are based on the idea that increasing the ability to innovate creatively, the courage to face risks, and turning challenges into opportunities are the basic characteristics that shape the entrepreneurial behavior of college graduates. Learning activities are carried out by integrating activities in the Undikaha e-learning class (synchronous and asynchronous) and through SIPEJAR FE UM. This exploratory research was conducted in 5 classes of FE Undiksha Singaraja students, and 5 classes of partner students of FE UM offering 2020 who took the Entrepreneurship course. Data were obtained through document review and student questionnaires about the effectiveness of learning which were analyzed descriptively according to the characteristics of the information and content analysis according to the message content. The results of the study indicate that there are five components of learning activities that can be integrated or combined to develop the ability to take business actions. The five components are: online information search, learning interaction (synchronous vs asynchronous), job training (group vs independent), assessment (process vs outcome), and feedback and follow-up. The results of the study indicate that the ability to manage a business can be improved through a cooperative mechanism in group work, with the supervisor and project partners. The findings of this study should be continued by testing the effectiveness of learning patterns and scenarios for integrating online work activities, KWU laboratory assignments and business partnerships with practitioners.
Pengaruh Kepemilikan Manajerial, Employee Diff dan Risiko Litigasi Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Indonesia
Authors: Tatar Pasek Wayan Gajen , Sujana Edy
Published: July 2021

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, employee diff dan risiko litigasi terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan menyesuaikan dengan kriteria yang telah ditetapkan sehingga memperoleh 99 sampel. Data pendukung yang digunakan didapat dari situs resmi Bursa Efek Indonesia (BEI) dengan periode 3 tahun. Dalam menganalisis data penelitian, digunakan uji regresi linier berganda dengan bantuan program IBM SPSS versi 20. Hasil penelitian ini menyatakan bahwa kepemilikan manajerial, employee diff dan risiko litigasi secara parsial berpengaruh positif dan signifikan terhadap manajemen laba. Dalam hal ini semakin meningkat kepemilikan manajerial, employee diff dan risiko litigasi maka manajemen laba juga akan semakin meningkat.
Faktor-Faktor Yang Mempengaruhi Penyelesaian Tugas Akhir Mahasiswa Program Studi Akuntansi Universitas Kristen Satya Wacana
Authors: Modouw Henni Beatrix , Nugroho Paskah Ika
Published: July 2021

The purpose of this study was to investigate the Impact of the motivation of on-time graduation, availability of learning resources, the quality of research consultation, and peer environment to the completion of students’ research. This study was an ex-post facto research with the quantitative approach. The respondents of this study are sixty students of the Accounting Program in the Faculty of Economy of Universitas Kristen Satya Wacana who were taking the research course in the second semester of 2020/2021 period. To collect the data, questionnaires were spread in the form of google form and to analyze the data, this study used multiple regression. The result of the study showed that the motivation of on-time graduation, availability of learning resources, the quality of research consultation, and peer environment did not give positive impacts towards the completion of students’ research.
Pengaruh Tekanan Situasional Terhadap Kecurangan Akuntansi Ditinjau dari Love Of Money
Authors: Pasek Gede Widiadnyana
Published: July 2021

This study aims to determine the differences in accounting fraud behavior between those given situational pressure treatment and those not given situational pressure treatment by controlling the love of money variable. This research is a quasi-experimental research with this research design only taking into account the final score. Collecting data in the study using a questionnaire in the form of cases. After the experiment ended the data were analyzed using covariance analysis. The results showed that there were differences in accounting fraud behavior between those that were given siteional pressure and those that were not given siteional pressure, then the results also showed that there were differences in accounting fraudulent behavior between those that were given siteional pressure and those that were not given situational pressure after the love of money variable was controlled.
The Effect of Connecting, Organizing, Reflecting, Extending Learning Model Assisted by Audio-Visual on Mathematics Learning Outcomes
Authors: Dewi Ni Kadek Veronika , Suarni Ni Ketut , Japa I Gusti Ngurah
Published: July 2021

This study aims to determine the effect of the Connecting, Organizing, Reflecting, extending (CORE) learning model assisted with audio-visual media on fourth-grade students' mathematics learning outcomes. The type of research is a quasi-experimental research design with a post-test only control group design. The population used in this study was the fourth-grade, with the samples used were IVB class with 34 students as the experimental group and IVA class with 36 students as the control group. The data collection method used is a test method with multiple choice objective test instruments. The obtained data is analysed by using descriptive statistical analysis and inferential analysis. The analysis results obtained were the average score in the experimental group given with the treatment of the CORE learning model assisted by audio-visual media amounted to 21,91. The control group that was not given the CORE learning model's treatment assisted by audio-visual media amounted to 14,00. The t-test analysis obtained count 21,547 and table 2,000 with db. = 68 at a significance level of 5%. With the criteria, count> table so that H0 is rejected and H1 is accepted. The difference scores between the experimental and control groups indicate that there is a significant influence in applying the CORE learning model assisted with audio-visual media in the mathematics learning outcomes of fourth-grade students.
The Digitization of Web-based Music Theory Modules
Authors: Ramafisela Lingga
Published: July 2021

In the digital era, modules in the form of books are deemed ineffective and inefficient due to the demand for online and independent lectures. This turned out to be facing obstacles due to limitations in learning media. Digital modules are needed to support teaching and learning activities in music theory courses so that the material presented can be well integrated. Digitalization is the process of changing from printed media to electronic media. Therefore it is necessary to digitize the web-based music theory module which aims to facilitate the teaching and learning process. The digitization of web-based music theory modules can be an important component that supports the implementation of the online lecture program that is currently being proclaimed by the government and supports the environmentally friendly (paperless) movement. The next target to be achieved is the development of a web-based music theory module in the ISI Yogyakarta Music Education study program. The qualitative method used in this research is based on data obtained in the field, namely in the music theory class of the ISI Yogyakarta Music Education study program. The technique of collecting data is utilizing literature study, observation, and interviews. The data analysis process was carried out by reducing data, presenting data, and drawing conclusions. The existence of a web-based music theory module is expected to be useful. una for convenience, progress and effectiveness of teaching and learning activities. The results of this study indicate that the module meets certain criteria, such as independent, independent, independent, adaptive, and user-friendly instructional. Based on the research results, it can be concluded that the digitization of the web-based music theory module is one proof of digital transformation due to technological advances.
Contribution of Learning Style, Learning Creativity and Exploratory Interest to Students' Simulation and Digital Communication Learning Outcomes during the Covid-19 Pandemic
Authors: Ida Febrianti Maya , Maksum Hasan
Published: July 2021

Many problems occur when online learning is carried out, this problem is for most students prefer face-to-face learning. Online learning is not fun because the methods used in learning are monotonous and online learning causes students to experience stress. This study aims to reveal the contribution of learning styles, creativity, and exploratory interest to the learning outcomes of simulation and digital communication during the COVID-19 pandemic. This type of research is quantitative with correlational research methods. The population of this study was students of class X. The sampling technique was proportional random sampling, with a total sample of 80 students. The data analysis technique used is quantitative data analysis techniques. Based on the research results, it was found that the data were normal, linear, and did not occur multicollinearity. The test results at a significance level of α 0.05 (95% confidence level) obtained a rx1y value of 0.380 with an r table of 0.220 because rcount> rtable, the first hypothesis was accepted. Then the rx2y value is 0.695 with rtable 0.220, because rcount> rtable, the second hypothesis is accepted. Then the rx3y value is 0.770 with r table 0.220, because rcount> rtable, the third hypothesis is accepted. Furthermore, the value of rx1x2x3y is 0.772 with rtable 0.220, because rcount> rtable, the fourth hypothesis is accepted. And supported by the value of Fcount = 37.262 and Ftable = 2.723 to obtain Fcount> Ftable. (37,262> 2,723). So, it can be concluded that there is a contribution of learning style, creativity, and exploratory interest to the learning outcomes of simulation and digital communication during the 19 covid pandemics
The Development of Interactive Learning Media Based on PBL Learning Models on Theme 9 Sub-theme 3 for Fifth Grade Elementary ASchool
Authors: Suwito Wulan Endah Citra , Reffiane Fine , Sary Ryky Mandar
Published: July 2021

The background that drives this research is that teachers are less than optimal in using instructional media in the learning process. Lack of use of learning media results in less active and passive student activities, so that students' understanding of the material is still lacking. This research aims to produce a product in the form of interactive learning media based on the PBL learning model that is valid and suitable for use in theme 9 sub-themes 3 for grade V SD. This type of research and development uses the ADDIE model. The data collection instrument in this study used a questionnaire. The method of data analysis in this research and development was carried out by using qualitative descriptive analysis techniques and quantitative descriptive analysis. Media experts and material experts validated that interactive learning media products developed were validated, showing the percentage of 84.89% and 82.67% were categorized as "very valid and very suitable for use". Meanwhile, the teacher responses from the three primary schools showed a percentage of 96%, 82%, 96% were categorized as "very valid and very suitable for use", and the responses of students from the three primary schools showed a percentage of 97.39%, 96.09%, 97.5 % in the category "very valid and very worthy of use". So it can be concluded that interactive learning media is very valid and very feasible to use.
The Development of Local Wisdom-Based CAI Media for Mathematics Learning at Elementary School
Authors: Riana Desy Dwi , Putriani Ida
Published: July 2021

The modernization in education demands a renewal of the learning process. There needs to be an effort to create interactive and fun IT-based learning. Then, the fourth grade students are proficient and excited to operate computers, but the teacher has not fully integrated computers into the mathematics learning process. So, it is necessary to have computer-based learning media with a real context of local local wisdom. The objectives of this study are (1) to produce valid and interesting IT-based learning media (2) to create contextual mathematics learning that is integrated with local wisdom. This is development research which carried out using the ADDIE (Analyze-Design-Develop-Implement-Evaluate) model. The subjects of this study were fourth grade students. The techniques used to collect data were observation, interviews, and questionnaires. Data were analyzed quantitatively and qualitatively. CAI media is made with adobeflash which contains material, practice questions, evaluation, and two interesting games. Based on the results of the media expert's assessment, CAI media was considered feasible with a percentage of 83.9%, while from the material expert's assessment, it was obtained 90.6% in the very feasible category. It can be concluded that the developed CAI media can be applied in the learning process. The implication of this research is that the existence of this learning media can help students understand the subject matter and realize IT-based learning.
Flipped Classroom for Diving Environment Training Using Cooperative Learning
Authors: Wikanda Egi , Siregar Eveline , Wirasti RA Murti Kusuma
Published: July 2021

Diving training at Basarnas is constrained by distance so that it has an impact on the performance of employees' duties as individuals. This study aims to develop a flipped classroom for diving environment training for rescuers and obtain results to assess their feasibility. This study produces a research design and learning development with steps and procedures, namely using a multimedia-based learning design with stages ranging from assessment and needs analysis, design, development, implementation and evaluation. The techniques used to analyze the data are qualitative and quantitative analysis. The development steps taken refer to the web-based learning design combined with the PEDATI model at the design stage. The feasibility test is obtained based on the assessment of experts including material experts, learning design experts and media experts as well as testing for users to get suggestions for improvement. From the results of this study, it was found that the evaluation of training material experts with a total percentage value of 94.79%, expert validation of learning design 90.27%, and validation by instructional media experts 90.38%. The results of the individual one-to-one test are concluded to be very valid and can be used without revision, and for tests in small groups the average assessment is very valid without revision. It can be concluded that Flipped Classroom learning is suitable for use in diving environment training using cooperative learning.
Video Tutorials on Education Statistics Course Assisted with Screencastify: Validity and Feasibility
Authors: Wahyuni Molli , Hidayat Adityawarman , Zulhendri Zulhendri , Gistituati Nurhizrah
Published: July 2021

The students' difficulty understanding lecture material is due to the lack of learning media that can help students learn independently. This study aims to develop a learning video tutorial based on the Screencastify screen record. This type of research is developmental research. The development model used is the Plomp development model. The development of the learning model is divided into three stages, namely the initial research, the prototype production, and the model assessment stage. The technique of collecting data in this research is observation and interview. The instrument used to collect data was a questionnaire. Data analysis was carried out to know the feasibility or validity of the product being developed. Media testing uses expert judgment. The validity measurement uses the Likert scale. The results of the validity and practicality of the validators were carried out by using the Intraclass Correlation Coefficient (ICC) test using the SPSS program. The results showed that the educational statistics tutorial videos were classified as valid for all categories and very practical, with a score of 85.5 based on students' answers as respondents. It can be concluded that the learning video developed is valid so that it is feasible to be applied in the learning process.
Determinant Factor of Small Medium Enterprises to Access Bank Credit
Authors: Herwiyanti Eliada , Rafinda Ascaryan
Published: July 2021

This study aims to identify the determinant factors of bank credit access to small and medium enterprises. As the country's economy's backbone, the facts do not make SMEs free from capital constraints. Although the Government of Indonesia has issued a policy regarding lending through financial institutions, it turns out that this support has not played a significant role in encouraging SMEs to obtain bank credit. This research was conducted in Banyumas Regency, with the research respondents being SMEs who had already received credit. The study results found that financial literacy, credit terms, and quality information accounting affect bank credit access. It is concluded that limited access to bank credit can be improved if SMEs understand financial literacy, credit requirements, and accounting information quality.
Improving Firm Value through Intellectual Capital, Good Corporate Governance and Financial Performance
Authors: Indriastuti Maya , Kartika Indri
Published: July 2021

This study analyzed and tested empirically the firm value improvement through intellectual capital, good corporate governance, and financial performance. The samples of this study comprised 90 companies that analyzed by using the Structural Equation Model based on Partial Least Square with WrapPLS software. The results indicated that intellectual capital, good corporate governance, and financial performance were able to improve the firm value. The financial performance also was able to mediate the effect of intellectual capital and good corporate governance on firm value. The findings may become a consideration for regulators, especially the Financial Services Authority in making a a complete and strong regulation regarding the implementation of good corporate governance; as well as for investors to invest in companies listed on the Jakarta Islamic Index.
COĞRAFYANIN KARAMANOĞULLARI’NIN SİYASÎ HAYATINA ETKİSİ
Authors: ADAK Mutlu
Published: July 2021

Araştırma sahamızı Karamanoğulları’nın uzun yıllar başkentliğini yapmış Larende (Karaman) ve Ermenek ile Mut, Alanya ilçelerinin yer aldığı çevre ilçeler oluşturmaktadır. Karamanoğulları kömür ticareti ile uğraşan bir Türkmen olan Nureddin Sofî’nin liderliğinde Larende ve Ermenek çevresinde beyliğin temellerini atmıştır.

Karamanoğulları, Anadolu’da Karaman (Larende) ve Ermenek çevresinde 1262’de beylik olarak kurulmuş ve 1483’e kadar varlığını sürdürmüştür. Kendilerini Anadolu Selçukluları’nın mirasçısı olarak gören Karamanlılar, Moğollarla ve diğer Anadolu Beylikleri ile önemli mücadelelere girişmiştir. Özellikle Anadolu’da hâkimiyet kurmak için Osmanlı Beyliği ile giriştiği mücadele en önemlisi olmuştur. Osmanlı devletinin güçlenip Anadolu’da hâkimiyet kurmaya başlamasıyla, Karamanoğulları ile Osmanlılar arasında başta dostane şekilde başlayan diplomatik ilişkiler daha sonra düşmanlığa dönüşmüştür. Çünkü iki devlet de Anadolu’daki beylikler üzerinde hâkimiyet kurma siyaseti izlemiştir. Bu durum da kaçınılmaz olarak iki devleti karşı karşıya getirmiştir.

Çalışmadaki amaç, kurulduğu ve hâkim olduğu fiziki çevrenin bir beyliğin siyasî hayatına olan olumlu etkileri ortaya koymaktır. Bu amaca ulaşmak için tarih öncesinden itibaren bölge üzerine seyyahların yazıları, kazı raporları, kronik tarihçilerin, coğrafyacıların eserleri incelenerek tasnif edilmiş ve geçmiş zaman dilimindeki fiziki çevrenin ve doğal koşulların Karamanoğulları’nın tarihine etkileri üzerinde çıkarımlar yapılmıştır.
Tokat Artova Çelikli Gölet Havzasında Toprak Bozulmasının Yersel ve Zamansal Değişiminin Belirlenmesi
Authors: İNAÇ Orkun , OGUZ İrfan , KOÇYİĞİT Rasim
Published: July 2021

Toprak bozulması, toprağın fiziksel, kimyasal ve biyolojik özelliklerinin toprağın üretim potansiyelini azaltacak şekilde değişmesi olayıdır. Toprak bozulmasının görüldüğü alanlarda arazilerin sürdürülebilirliği zorlaşmakta, toprakların erozyona duyarlılığının artması sonucu toprak kayıplarında artışlar olmaktadır. Bu çalışma Tokat-Artova ilçesi Çelikli Beldesi sınırlarında 10,412 km2 alana sahip su toplama havzasında gerçekleştirilmiştir. Çalışma iki dönemi kapsamaktadır. İlk çalışma 2001 yılı, ikinci çalışma ise 2012 yılında gerçekleştirilmiştir. Toprak bozulmasını belirlemek için havza topraklarında agregat stabilitesi, tekstür, kaymak bağlama eğilimi, hacim ağırlığı, sıkışma, iskelet yüzdesi, fosfor, potasyum, katyon değişim kapasitesi (KDK), organik madde, kireç içeriği ve pH değerleri incelenmiştir. Mera alanlarından dönemsel olarak alınan ot örnekleri ile kuru ot verimi, otlatma kapasitesi ve hayvan başına düşen mera alanları karşılaştırılmıştır. Aradan geçen on bir yıllık süreçte havza topraklarının kum, kil, silt içeriklerinde, iskelet yüzdesi, pH, KDK, organik madde, potasyum içeriklerinde istatistiksel olarak anlamlı bulunabilecek değişim belirlenmemiştir. Havza topraklarının fosfor içeriklerinde artış belirlenmiştir. Kaymak bağlama eğiliminde dönemsel olarak bir farklılık tespit edilememiş ve havza topraklarının kaymak bağlama eğilimleri çok düşük bulunmuştur. İkinci dönem çalışması sonucu havza alanının %72,22’sinde toprakların agregat stabilitelerinin %50’den az olduğu ve havzanın 0,992 km2’lik alanında toprak sıkışması olduğu tespit edilmiştir. Mera alanlarının kuru ot verimleri ve otlatma kapasitesinin azaldığı bunun sonucunda da hayvan başına düşen gerekli mera alanlarının arttığı belirlenmiştir. Havza alanının USLE eşitliği yardımı ile toprak kaybı miktarları hesaplanarak karşılaştırılmıştır. Havzada oluşan toprak kaybı miktarı 2001 yılı çalışması için ortalama 3,55 ton ha-1yıl-1, 2012 çalışması için toprak kaybı miktarı 5,68 ton ha-1yıl-1 olarak belirlenmiştir.
Orman Yolu Güzergahlarının Belirlenmesinde Farklı Tekniklerle Üretilmiş Sayısal Arazi Modellerinin Kullanılması Üzerine Bir Araştırma
Authors: GÜLCİ Sercan , AKGÜL Mustafa , GÜLCİ Neşe , DEMİR Murat
Published: July 2021

Doğal yaşam alanlarındaki mühendislik çalışmaları, olabildiğince doğru veriler gerektirir. Ormanların ekolojik, ekonomik ve estetik koşulları üzerindeki doğrudan veya dolaylı etkilerini optimize etmek veya azaltmak için, çok boyutlu analizler ve mevcut verilerin kullanılmasıyla desteklenen güncel teknolojik önlemlere ihtiyaç vardır. Ormanlarda yol ağlarının yapımı sırasında ve sonrasında habitatlarda geri dönüşü olmayan sonuçlar gözlemlenebilir. Bu etkiler bozulma, kayıp ve parçalanma olmak üzere üç ana başlıkta toplanabilir. Orman üzerinde karşılaşılabilecek olumsuzlukların azaltılması için kuşkusuz teknolojiden yararlanmak gerekmektedir. Bu çalışmada, Kahramanmaraş Sütçü İmam Üniversitesi (K.S.Ü) Araştırma ve Geliştirme Ormanı sınırları içerisinde yol ağı planlamasında kullanılabilecek üç teknikle üretilmiş SAM (sayısal arazi modeli)’nin kazı-dolgu ve yol güzergâhı tespitinde durumları karşılaştırılmıştır. Değerlendirilen veriler, 1/25000 ölçekli topoğrafik harita, SRTM (Shuttle Radar Topography Mission) ve RTK-GPS (Real Time Kinematic-Global Position System) tabanlı verilerdir. Üç teknikle üretilen SAM’lar kullanılarak, ArcGIS ortamında en düşük maliyetli güzergâh analizi gerçekleştirilmiştir. Sonuçlara göre 1/25000 ölçekli topoğrafik harita kaynaklı üretilen veri setine göre elde edilen toplam kazı 50,04 m3 olarak hesaplanmış ve dolgu miktarı 23,46 m3 olarak hesaplanmıştır. SRTM tabanlı yöntemde elde edilen toplam kazı 38,58 m3 ve dolgu miktarı 34,37 m3’tür. RTK-GPS yöntemine göre toplam kazı ve dolgu miktarı 89,95 m3 ve 27,23 m3’tür. Toplam 991,57 m uzunluğa sahip örnek yolda, maksimum kazı miktarı RTK-GPS> SRTM> 1/25000 ölçekli topoğrafik harita tabanlı olarak belirlenirken, toplam dolgu hacmi miktarları sırasıyla SRTM> 1/25000 ölçekli topoğrafik harita> RTK-GPS olarak belirlenmiştir.
Analisis Implementasi Good Governance Pada Pengelolaan Anggaran Pendapatan Dan Belanja Nagari
Authors: Candra Gustiman , Helmy Herlina , Helmayunita Nayang
Published: July 2021

This research aims to find out how to manage the Nagari Revenue and Expenditure Budget (APBNagari) in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih, Sutera Subdistrict, Pesisir Selatan District and find out how good governance is implemented in the management of the Nagari Income and Expenditure Budget (APBNagari ) in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih, Sutera District, Pesisir Selatan District. To achieve these objectives, qualitative research methods are used. Data collection techniques are carried out by interview, observation and documentation. The results of the study showed: (1) Management of APB Nagari in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih based on Permendagri Number 20 of 2018 concerning Village Financial Management there were problems at the planning stage. Nagari Koto Nan Tigo Selatan Surantih late in the Determination of RPJM Nagari and APB Nagari and Nagari Koto Nan Tigo Utara Surantih was only late in the APB Nagari determination. The late stipulation of the APB Nagari was due to the issuance of regulations from the regency to the Nagari. The stages of administration, reporting and accountability are in accordance with Permendagri Number 20 Year 2018 concerning Village Financial Management. (2) Implementation of Good Governance principles in the management of APB Nagari on the nagari of Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih has been carried out quite well by Nagari government
Auditor Style Dan Komparabilitas Laporan Keuangan
Authors: Wulandari Riski , Agustin Henri , Afriyenti Mayar
Published: July 2021

Auditor style defined as a unique set of internal working rules for the interpretation and enforcement of accounting standard within the auditor’s clienteles belongs to particular audit firm, especially Big 4 audit firms. As a consequence, financial statements of two companies audited by the same Big 4 auditor, subjected to the same audit style, tend to have comparable earnings which have a more similar accrual, than two companies audited by two different Big 4 auditors with different styles. This research attempts to examine the effect of this auditor style issue on manufacturing financial statement comparability listed in Indonesian Stock Exchange. For five years’ observations, through 2012-2016 this research demonstrated a result with auditor style affects the comparability of reported earnings within a Big 4 auditor’s clientele and found no effect of auditor style on financial statement comparability within a non-Big 4 auditor’s clientele
Akuntabilitas Penatausahaan, Pelaporan Dan Pertanggungjawaban Dana Desa:
Authors: Pratiwi Rahmadia , Sebrina Nurzi , Setiawan Mia Angelina
Published: July 2021

This study discusses how to apply the principles of administrative accountability, reporting and accountability of village funds in four villages in the northern sub-district of Pariaman, Pariaman city. This study used descriptive qualitative method. Data collection techniques are carried out by observation, interviews and documentation. The results of the study show: (1) the administration is carried out by the village treasurer in the form of income, expenditure and expenditure. Receipt of delay in receiving funds from the central government. Village expenditure also has several obstacles in the process of sending funds, because there are several verification systems and shopping transaction authorizations that have not been in accordance with the applicable rules. Village financing, utilization of investment capital carried out by villages related to financing is still not optimal; (2) late reporting of village funds in stages 1 and 2, this is due to late disbursement of funds so that reporting is too late; (3) Accountability of village funds has been carried out by the village government by giving village government performance to the community through media information that is easily accessible to the village community. In order for administration, reporting, and accountability of village funds to run well, regulations are issued on time. The administrative process is required to complete the verification and authorization requirements in accordance with applicable rules
Akuntabilitas Pengelolaan Dana Desa:
Authors: Kurnia Rahmi , Sebrina Nurzi , Halmawati Halmawati
Published: July 2021

This study aims to find out how the accountability of Village Fund management includes planning, implementation, administration, reporting and accountability in the Luhak Nan Duo District of West Pasaman District, West Sumatra Province. The research method use is a qualitative research method with a descriptive type. Data sources are primary data and secondary data. Data collection techniques are carried out by observation, interviews, and documentation. The triangulation method is used in testing the validity or credibility of data. The type of triangulation used is source triangulation because the data obtained is data from various sources. The results showed: (1) Planning has implemented the principle of participation and transparency, but the preparation of Village Fund planning and Village Budget is not in accordance with the time set in Pemendagri Number 113 of 2014 concerning Village Financial Management article 20  due to delays (2) Implementation has implemented the principle of transparency and participation, and accountability principles have not been fully carried out by the activity management team (TPK) because of the delay in reporting activities, but from the Village Government has implemented the principle of accountability related to revenue and expenditure in accordance with Permendagri Number 113 of 2014 concerning Village Financial Management article 24 (3) Administration has applied the principle of accountability (4) Reporting and accountability has applied the principle of accountability and transparency, but reporting and accountability of APBD Village
Hubungan Pengukuran Nilai Wajar dan Penyajian Kembali Laporan Keuangan:
Authors: Riandi Rahmat , Sebrina Nurzi , Serly Vanica
Published: July 2021

This research aims to find empirical evidence regarding the relationship between the measurements of fair value with restatement. The population in this research is the entire financial sector companies were listed on the Indonesia stock exchange (BEI) in 2014-2017. The testing in this research was conducted using binomial logistic regression. The result shows that the fair value measurements does not affect accounting restatement. Size and leverage does not affect a restatement. For further research could consider the sample by comparing the measurement of fair value on financial firms with non-financial companies. For further research could use other variables that might affect a restatement
Persepsi Minat Mahasiswa S1 Akuntansi Terhadap Karir Di Bidang Akuntansi Pemerintahan:
Authors: Ramayani Sharly , Sari Vita Fitria
Published: July 2021

This reseacrh aims to examine the perception of interest from students towards a career in government accounting. The population in this research are students that year of entry is 2016 and 2015 from UNP and UNAND. The total sample was 310 students. The data used is primary data. The technique of collecting data by questionnaires.  The analytical method used is  descriptive analysis, inductive analysis and different test analysis. The result showed a 2-tailed significance value is 0,449 > 0,05. There is no significant difference between students before and after taking government accounting courses but career in government is quite attractive
Pengaruh Ukuran Perusahaan, Risiko Perusahaan Dan Kompensasi Terhadap Audit Fee:
Authors: Baiyuri Aulia , Arza Fefri Indra , Afriyenti Mayar
Published: July 2021

This study aims to analyze some factors that influence the determination of external auditor audit fees on manufacturing companies listed on Indonesia Stock Exchange (BEI). The factors tested in this study are firm size, client risk and compensation. The data used in this study are secondary data and the selection of the sample is using purposive sampling method. The study samples were 18 manufacturing companies listed in the Indonesia Stock Exchange (BEI). The result of this research showed that firm size has positive significant relationship on the external auditor audit fees. However client risk and compensation have no relationship on the external auditor audit fees. Future research is expected can add another proxy to measure firm size, client risk and compentation. Future research also needs to consider a wider sample such as covering the entire populations on Indonesia Stock Exchange and extend the time of research.
Analisis Fraud Triangle Untuk Mendeteksi Kecurangan Laporan Keuangan:
Authors: Dwijayani Septia , Sebrina Nurzi , Halmawati Halmawati
Published: July 2021

This study aims to obtain empirical evidence of fraud triangle in detecting fraudulent financial statements. The variabbles of fraud triangle are pressure, opportunity, and rasionalization then divided into six independent sub-variables. Namely financial stabilty which is proxied by asset change ratio (achange), personal financial need which is proxied by oship, external pressure which is proxied by the ratio of changes in debt (lev), financial targets that are proxied by ROA (ROA), the nature of industry that is proxied by inventory (inventory), effective monitoring that is proxied by the proportion of independent commissioners (ind), and rasionalization proxied by auditor change (auchange). The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. the total sample of the study was 32 companies. Data analysis method uses logistic regression analysis. The results of this study indicate that financial stability variables, personal financial need, external pressure, nature of industry, effective monitoring, and rationalization have no effect on fraudulent financial statements. the results of this study can prove that financial targets have an effect on fraudulent financial statements. Further researchers can develop this research by adding sub-variables or using other proxies.
Pengaruh Kepemilikan Institusional Terhadap Nilai Perusahaan Dimoderasi Oleh Corporate Social Responsibility:
Authors: Jamil Shabran , NR Erinos , Afriyenti Mayar
Published: July 2021

This study aims to find empirical evidence regarding the relationship between institutional ownership and company value which is moderated by corporate social responsibility (CSR). The population in this study were 48 property and real estate companies listed on the Stock Exchange in 2015-2017, with the number of samples used was 35 companies. The data used is secondary data in the form of annual reports obtained from the IDX website (www.idx.co.id). The testing in this study was conducted with moderated regression analysis (MRA). The results show that institutional ownership has no effect on corporate value and Corporate Social Responsibility (CSR) has not been able to moderate the moderation between institutional ownership and firm value.
Pengaruh Kualitas Informasi Akuntansi Dan Persepsi Kontrol Perilaku Terhadap Intensi Investor Dalam Pemilihan Saham
Authors: Aisyah Putri , N,R Erinos , Mulyani Erly
Published: July 2021

This study aims to determine the effect of the quality of accounting information and perceptions of behavioral control on investor intentions in stock selection. The population of this study is the GI-IDX of Higher Education in the City of Padang. Samples taken based on purposive sampling technique using questionnaires as many as 100 respondents obtained by using Slovin formula. The method of analysis is done using Multiple Linear Regression Analysis. The results showed that the quality of accounting information has a positive and significant effect on investor intentions in stock selection and behavior control perceptions have a positive and significant effect on investor intentions in stock selection
Pengaruh Motif Dan Kesiapan Terhadap Hasil Belajar Pengantar Akuntansi 1
Authors: Kurnia Rima , Dwita Sany , Taqwa Salma
Published: July 2021

This study aims to test empirically about: 1) The influence of motives on learning outcomes introductory accounting 1, 2) the influence of readiness for learning outcomes introductory accounting 1. This type of research is causative. Data in the study were collected using a questionnaire on 185 accounting students from an university in Padang City. Data analysis was performed using multiple regression analysis. The results of this study conclude that the motive influences the learning outcomes of one person's accounting introduction and the readiness to influence one's accounting learning outcomes. This research focuses on the importance of introductory accounting learning outcomes 1 because the subject is a basic course that will be useful for the next course and make accounting students of class 2014, 2015 and 2017 as the population
Analisis Relevansi Nilai Capital Expenditure Pada Siklus Hidup Perusahaan Yang Berbeda
Authors: Syamita Widya , Sebrina Nurzi
Published: July 2021

This study aims to provide empirical evidence regarding the analysis of the value relevance of capital expenditure on the company’s life cycle in manufacturing companies listed on the Indonesian Stock Exchange in 2013-2017. By using purposive sampling method, there were 88 companies as the research’s sample. Stock return variable are measured using marked adjusted model, and capital expenditure variable are measured using capital expenditure changes (CAPCH) and life cycle firm are measured using cash flow patterns. The type of data used is secondary data obtained from www.idx.co.id and used is panel regression analysis. The results of this study show that capital expenditure information has no value relevance for investors and capital expenditure information does not have a higher value relevance during the stage of start up, growth, mature compared to the decline stage
Pengaruh Kualitas Laba Dan Pengungkapan Sukarela Terhadap Cost of Equity Capital
Authors: Yolanda Novia , Mulyani Erly
Published: July 2021

This study aims to determine and analyze the effect of earnings quality and voluntary disclosure on cost of equity capitalin manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 both simultaneously and partially. The data analysis method used is panel data regression analysis. Using a purposive sampling method to get a sample of 71 companies from 213 manufacturing companies. Based on the results of the study it is known that the expertise of earnings quality and voluntary disclosure simultaneously influence the cost of equity capital. But partially, earnings quality has a positive effect on the cost of equity capitaland voluntary disclosure has a positive effect on the cost of equity capitalin manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017
Pengaruh Kesesuaian Kompensasi Dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi
Authors: Putri Fani Maretta , Sari Vita Fitria
Published: July 2021

This study aims to examine empirically about: 1) the effect of suitability of compensation on accounting fraud tendencies, 2) the effect of internal control on accounting fraud tendencies, 3) the effect of interaction of suitability of compensation and internal control on accounting fraud trends. This type of research is classified as quasi-experimental. The data in this study were collected by questionnaire on 84 accounting students at Padang State University. Analysis was carried out using two way ANOVA. The results of this study conclude that (1) the suitability of compensation has an effect on the tendency of individuals to commit accounting fraud with a significance value of 0,000 <0,05 (2) internal control influences the tendency of individuals to commit accounting fraud with a significance value of 0,000 <0,05 (3) interactions conformity of compensation and internal control towards accounting fraud tendencies with a significance value of 0.046 <0,05
Pengaruh Keahlian Akuntansi Komite Audit Dan Dewan Komisaris Wanita Terhadap Manajemen Laba
Authors: Putri Nita Gusda , NR Erinos
Published: July 2021

This study aims to determine and analyze the influence of the audit committee’s accounting expertise and the female board of commissioners on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 both simultaneously and partially. Data analysis method used is panel data regression analysis. Using a purposive sampling method to obtain a sample of 63 companies from 121 manufacturing companies. Based on the results of the study it is known that the accounting expertise of the audit committee and female board of commissioners simultaneously influence earnings management. But partially, the audit committee accounting expertise has a positive effect on earnings management and the female board of commissioners has a positive effect on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017.
Pengaruh Akuntabilitas Publik, Kejelasan Sasaran Anggaran Dan Partisipasi Anggaran Terhadap Kinerja Manajerial
Authors: Melia Putri , Sari Vita Fitria
Published: July 2021

This study aims to see the effect of public accountability, the clarity of budget targets and budget participation on the performance of managerial unit of local Solok regency of the Southern Regency. The population in this study is the whole SKPD Southern Southern District of 28 SKPD with 82 respondents. The sample in this study uses total technique sampling. Methods of analysis used are multiple linear regression analysis. The results of this study indicate that public accountability and clarity of budget targets affect the performance of managerial unit of local Solok Regency of the Southern District. While the budget participation has no effect on the managerial performance of the Unit of Southern Southern District Unit.
Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Pengungkapan Wajib Laporan Keuangan Pemerintah Daerah
Authors: Putri Winda Meiliza , Arza Fefri Indra
Published: July 2021

This study aims to analyze the effect of local government characteristics on the level of mandatory disclosure of local government financial statements (LKPD) based on Government Accounting Standards. The sample in this study amounted to 57 District / City LKPDs in Indonesia in 2015-2017. The average level of mandatory disclosure of Regional Government Financial Reports is 61%. The size of the local government, the age of the regional government, the number of SKPD, the Dependency Level, the Regional financial independence ratio, and the Audit Opinion did not influence the level of mandatory disclosure of local government financial statements. While the wealth of the Regional Government has a positive and significant effect on the level of mandatory disclosure of local government financial statements.
Pengaruh Skema Kompensasi Dan Gender Terhadap Penilaian Etis Manager Atas Investasi Berlebih Pada CSR
Authors: Sri Wahyuni Zuwitha Marshela , Dwita Sany , Halmawati Halmawati
Published: July 2021

This study aims to test the influence of pay scheme and gender on managers’ ethical judgements in regards to overinvestment in corporate social responsibility. Drawing from atribution theory, this study predicts that managers with different payscheme and different gender will accordingly make different ethical judgements on overinvestment in CSR. The data were collected by conducting a quasi-experimentation. The results of this study show evidence that managers with overinvestment hindering payscheme (a payscheme that gives managers no incentive to overinvestment in CSR) are more likely to consider overinvestment in CSR as more unethical than those with overinvestment inducing payscheme. The results also show that gender has no influence on manager’s ethical judgement on overinvestment in CSR. This study contributes to management accounting and accounting ethic literature by identifying how the role of payscheme and gender influence ethical judgement on overinvestment in CSR.
Pengaruh Growth Opportunity, Net Working Capital, Cash Conversion Cycle Dan Dividend Payout Terhadap Cash Holding
Authors: Wulandari Endah Ayu , Setiawan Mia Angelina
Published: July 2021

This study aims to determine the effect of Growth Opportunity, Net Working Capital, Cash Conversion Cycle and Dividend Payout on Cash Holding property and real estate companies listed on the Indonesia Stock Exchange. The research period used is the period 2014-2017. The design of this study is causal associative research. The sample in this study was obtained by purposive sampling method. Based on the existing criteria, 42 companies were included in the study sample. The data used is secondary data. The data analysis technique used is panel regression analysis. The results showed that Growth Opportunity and Dividend Payout had no significant effect on Cash Holding. Meanwhile, Net Working Capital and Cash Conversion Cycle have a significant effect on Cash Holding. The ability of independent variables to explain the dependent variable is 10.89% and 89.11% is explained by other variables outside of this study.
Pengaruh Fiscal Stress, Varians Anggaran Dan Perubahan Sisa Lebih Perhitungan Anggaran Terhadap Perubahan Anggaran Belanja Pada Pemerintah Daerah
Authors: Kurniawan Arief , Arza Fefri Indra
Published: July 2021

The objective of this study is to determine the effect of fiscal stress, budget variances, and rebudgeting in time over budget calculation (SiLPA) to budget expenditure change on local government in West Sumatera. The sample of this study using the 19 districts/cities in West Sumatera period of 2013-2017. Sampling was done by using total sampling method. The type of data used is secondary data obtained from local regulation data on rebudgeting in revenue and expenditure (P-APBD), then data in local government financial report (LKPD). The analytical method used is panel regression analysis models were performed with Eviews10. Results of regression testing showed that only rebudgeting in SiLPA which effect positive and significant to budget expenditure change, while fiscal stress and both of budget variances (revenue variance and expenditure variance) does not significantly effect to budget expenditure change on local government (districts/cities) in West Sumatera period of 2013-2017.