bluuebunny/crossref_metadata_2025 huggingface dataset:
SETTING RUANG DAN PENGARUHNYA TERHADAP AKSESIBILITAS PARA PENYANDANG CACAT TUBUH DI PUSAT REHABILITASI YAKKUM YOGYAKARTA
Authors: Sholahuddin Muhammad
Published: February 2018

The number of difable persons in Indonesia according to WHO is 7%-10% from totalpopulation and only a small number of them have adequate education and decent job. Thiscondition is due to the lack of accessibility facilities in public spaces and in this condition theyneed an institution or a community which cares and encourages positive attitude. One institutionwhich provides such services is YAKKUMrehabilitation centre located in Yogyakarta. In generalthis research is intended to identity the impact of room setting to accessibility of the difable. Thespecific purpose of the research is to recognize impact of room setting and other factors towarddifable accessibility in YAKKUM. This research uses a deductive method with Applied purposivesampling to ten room based on its tool aid properties. Data were collected with triangulationmethod and analyzed descriptively. SPSS was used to analyze. The quantitative data incomparing factors of room setting which has impact on accessibility. Observed variablesincluding roomsetting (dimension and form, furniture and lay out, and environmental element ofroom). The result of this study shows that the accessibility in receptionist room was influencedby lay out and furniture, lighting, air movement; Office room: lighting, air movement; Class room:lighting and air movement; Library room: furniture and lay out, lighting, air movement; Socialroom: knob, lay out, and lighting; dining room: lay out, lighting and air movement; Laundry room:furniture; Physiotherapy room: knob, furniture and lay out; Hostel room: furniture; and Toiletinfluenced by knob, furniture and lay out, lighting, air movement. This study also found factors ofroomsetting which influenced accessibility for difable in YAKKUM. These factors are the type offurniture, and lay out, lighting, air movement and dimension of switch control.Key Words: Setting Room, Accessibility, Difable
PROKSEMIKA/SEMIOTIKA RUANG SEBAGAI SEBUAH PENDEKATAN UNTUK PENELITIAN DESAIN INTERIOR
Authors: Mr Sumartono
Published: February 2018

Sometimes called a semiotics of space, proxemics becomesmore andmore popular as a researchmethod inmany academic surroundings. Proxemics is a study of how peoplemake a structure of microspace. Although this method is more popular among anthropologists, today it has been applied in other fields of study as well. A field of study which also benefits from this method is interior design. This is caused by the very fact that interior design deals a lot with microspaces. It is important to employ thismethod in interior design research in Indonesia.Keywords: interior design, proxemics, researchmethod, semiotics of space
PENGALAMAN MAHASISWA DALAM PROSES BELAJAR-MENGAJAR DI DALAM RUANG: SEBUAH KAJIAN FENOMENOLOGIS
Authors: Sumartono Mr.
Published: February 2018

eaching-learning process is not a linear sequence of events but a dynamic phenomenon. In a higher educational institution such as the Department of Art, Institut Seni Indonesia (Indonesia Institute of the Arts) Yogyakarta, lecturers deliver knowledge to students and at the same time the students get interesting, often unthinkable. experience unrealized by them. This research deals with such an issue. Analyzed phenomenologically, the experience of the students attending theoretical and practical classes at this institution will reveal a lot of often unthinkable meanings.Keywords: phenomenology, experience, geometric space, lived space.
Teknologi Komputer dan Proses Kreatif Musik Menuju Revitalisasi Pembelajaran Seni Musik
Authors: Wahyu Widodo Tri
Published: February 2018

The impact of computer technology advancement in current music education, as well as musical life in general, is undoubted cannot be avoided. Modern music software has given a great contribution to musical creativity so that computer technology can help tertiary music education process to be much better.Keywords: Computer technology, music education,  musical creativity
PREFERENSI MUSIK DI KALANGAN REMAJA
Authors: Prasetiyo Ayub
Published: February 2018

The main purpose of this study is to understand the interest trend of music preference among youths as well as to analyse factors that influence the trend. Although qualitative method was used, this study utilized questioner for its data collecting technique. The collected data was analyzed to gather respondents’s point of views and answers concerning music that they like. This study conclude that music interest trend among youth is mostly to popular music. Although the music has taken the highest rank position, its supporters are not only listen to their main preference but also other musical styles. Youths’s tendency to choose popular music have been based on several factors such as, the objective value of the music, the capability of the music to represent conditions that are experienced by them, as well as musical meaning among the youths. Keywords: Music preference, popular music, youths
Peningkatan kecerahan dan daya rekat warna pada produk gerabah batik
Authors: Eskak Edi , Salma Irfaina Rohana , Sumarto Hadi
Published: February 2018

Application of batik techniques for decoration making on pottery products results in unique decorative motifs. Decorative motifs are formed by the process of color blocking using a substance called ‘malam’ (batik wax) on the surface of pottery, but the resulted colors are less bright. The adhesiveness of colors on the surface of pottery are also less strong. The purpose of this study is to optimize materials and batik pottery production process to improve the brightness and adhesion of the colors. Methods used are: (1) selection of pottery, (2) designing of motifs, (3) penyantingan/batik making, (4) staining (5) pelorodan / wax cleaning, (6) finishing, and (7) testing of fastness. The results show that the use of colorants rapid and naphthol produces brighter colors. The increasing color brightness is achieved with the initial step of selecting light colored pottery and completed with a final coating of transparent paint. Tests were performed on color resistancy to rubbing and midday direct light, with score ranging 1 - 5. The testing color resistancy to dry and wet rubbing results in a score of 3-4 (good enough). Color resistancy to direct midday light gets 4 (good). Brightness and fastness (strong adhesion) to transparently painted colors obtain a score of 5 (very good).Keywords: Increase of brightness, color adhesion, batik pottery
Ecobrick: solusi cerdas dan kreatif untuk mengatasi sampah plastik
Authors: Suminto Sekartaji
Published: February 2018

Plastics are widely used in various needs of human life, starting from food wrapping material to the needs of automotive materials. Plastic is the most popular material and most widely used as a material for automotive component making, in addition to metal in the form of iron. The most important problem of plastics is the plastic waste that can not decompose naturally. It takes a very long time to clean up plastic waste from the face of the earth, especially since the use of plastic is almost unmanageable. Plastics also make the air temperature hotter day by day, due to its non-porous polymeric properties. At the moment, most products are produced without thinking of where they are going when consumed. Many products are also designed to fail within a certain period known as "planned obsolescence". This design philosophy is the cause behind overflowing landfills, plastic islands in the sea, and becoming a scourge such as packaging and products that clog the local ecosystem. Ecobrick is one of the creative efforts to manage plastic waste into useful objects, reducing pollution and toxins caused by plastic waste. Ecobrick is one of the creative endeavors for handling plastic waste. Its function is not to destroy plastic waste, but to extend the life of these plastics and process them into something useful, which can be used for the benefit of humans in general. Making ecobrick is still not so popular among the wider community. Most people still treat used plastics as household plastic waste, pollute the environment, rivers and pollute everyday life without self-awareness.Keywords: plastic waste, contamination, ecobrick, creative effort
Pengembangan desain produk berbahan baku limbah kerang di Bantul
Authors: Jayadi Nor , Prasetya Rahmawan Dwi
Published: February 2018

The problem that is often faced for small and medium industries is the limited capital they have. They feel unable to hire designers to produce innovative products. They also often objected to allocating funds to conduct design experiments that required a lot of funds that they found to be highly speculative. Many small and medium industries that are comfortable with their conditions, accept orders whose designs come from direct buyers. They only become producers who often have low bargaining positions in the presence of buyers. The price of production is even determined by non-producer buyers. As a result, despite the large number of orders, the welfare of business actors and employees is difficult to improve. UMKM Development Activities This art is done to overcome these obstacles. Pembina who is a lecturer in Product Design Study Program ISI Yogyakarta has the competence to carry out the product innovation development activities. Through a more collaborative activities between lecturers and business actors, some design products produced from clam waste, some of which are made of prototype. With these activities, it is expected that business actors are motivated to continuously make design innovations on the products it produces. Collaboration, for lecturers also have a positive impact, namely the development of insight into the material and engineering workmanship in the field which in turn can be used as learning materials on campus.Keywords: waste, clame, product design
Dampak penggunaan warna panas dalam upaya branding suatu produk
Authors: Adi Gamaliel Bharoto
Published: February 2018

In the design world, all elements can influence the product to be better or vice versa. One element in the world of design is color. The use of color can be an ideal weapon but vice versa. This articlediscusses the correlation between the use of hot color with the branding effort of a product. It is discussed on how a color scheme is able to give a certain impression and character to a product. This study aims to investigate the right color as a branding effort of a product. This research is done by collecting data in literature. The research findings show that the color is able to give the impression in accordance with the psychology of color and able to give character to the product.Keywords: color, hot, product, branding
Reposisi kecerdasan Case study: mendapatkan desain yang baik, dan berdaya hidup dalam desain produk
Authors: Kusumo RAMM Pandansari
Published: February 2018

Design is a plan arising from a requirement, through planning, creative ideas and ideas are treated with a combination of art, science and technology, it is expected to be born as a good design. Processing good design will produce an innovation of design that can bring a positive image to the community/market. In the era of global competition, creative behavior is not enough just to use the intelligence of the mind, but also other intelligence that it takes powerful intelligence levitation. Both will be intertwined in the search for new forms that can create trends in the world. Local intelligence has proven able to produce valuable works, this time the intelligence of knowledge is needed, not just transformation of mind, to be able to create the artwork.Keywords: design, innovation, intelligence of mind, levitation, trends
Teorema matematika dalam perancangan desain
Authors: Banindro Baskoro Suryo
Published: February 2018

World industry flourished and grown rapidly in all fields, as a piece of design, scattered in the discipline of interior design, graphic design, fashion design, product design, craft industry. But behind the glorious and legends in the design is not much known about the Chronicle and its struggle would be a mathematical theorem. Through this small scale study tries to analyze flashbacks oversize presence behind the creation of the design. With the approach of a mathematical theorem how do stories, it was created and in what form is present in the design?Keywords: mathematical theorems, applications in industrial design
Penerapan Desain Pada Permainan Anak Berkebutuhan Khusus
Authors: Ramadhita Nadilla
Published: February 2018

In daily life at least there is one product that we use to support our activities, ranging from clothing, cutlery, transportation, toiletries, games, and so forth. So also children who have limitations or special needs. In everyday life they also need a game that is able to stimulate their brain and motor. Design as a science that can meet the needs of these children has a very important role in this regard. As the times progress, children's games have designs that can meet the needs of their users. Key words: product, diffable, game, motoric, design
ANALISIS KEKUATAN PERJANJIAN NOMINEE SAHAM DALAM PERSEROAN TERBATAS PENANAMAN MODAL ASING (PT.PMA)
Authors: Triwis Sigit Teteki
Published: February 2018

The use of nominee shares through nominee shares agreement has grown and developed well in the investing world, especially within the investors who establish PT. PMA. In short, the concept of nominee shares are done by both localand foreign investors. One of the causes of the nominee shares usageis because there is no rules in the Company Law that regulate, prohibit, and unequivocally ban the nominee shares by making the stock agreement. The law of prohibition to make nominee shares agreement or stock statement can only be found in the Capital Market Law, Article 33 paragraph (1) and paragraph (2). This research is a normative legal research that moves from the void norm within our laws. The approach used in this study is the legislation and analytic approach. The legal materials in this study are taken from the primary materials, secondary legal materials, and tertiary legal materials. The results of this study indicate the cause of the nominee shares usage by making nominee stock agreement, has already stated in the Company Law. However, it only explainsthe requirement that the PT has to be founded by two (2) or more persons, it does not give any detail requirements of how to be the shareholders. Other than to fill the Company Law, by filling the requirement of the PT establishment,the use of nominee agreement is due to the restriction of the line business for PT. PMA. The void of the norm has resulted in the violation within the limited liability company, in which one of the shareholders in PT. PMA is not the actual owner or nominee, but only the registered owner from certain number of shares. The law of prohibition of nominee shares in UUPM is considered inefficient because there is no strict regulations and prohibitions in the Company Law, thus, in practice, the use of nominee shares by making the nominee shares agreementgrows and develops through the simulation or indirect agreement, known as the arrangement agreement.
Penggunaan Blanko Akta Pejabat Pembuat Akta Tanah Dengan Diterbitkannya Peraturan Kepala Badan Pertanahan Nasional Nomor 8 Tahun 2012
Authors: Swandewi,SH Ni Luh Putu
Published: February 2018

One action of realizing the objective of the enactment of the Basic Agrarian Law is the implementation of land registration by using a Land Deed Official certificates as proof of registration of land. The existence of the certificate forms of the Land Deed Official regulated by the Regulation of the Head of National Land Agency Number 3 of 1997 which was then amended by the Regulation of the Head of National Land Agency Number 8 of 2012, both of them regulate about the Land Deed Official certificate using the land certificate forms. The legal consequences of the abovementioned fact raises questions of the followings: What is the legal standing of the land certificate forms issued by a Land Deed Official under the Regulation of the Head of National Land Agency Number 3 of 1997 which has been used by a Land Deed Official as an evidence of transfer of registration of land rights in the Land Affairs Office after the date of March 31, 2013 by the enactment of the Regulation of the Head of National Land Agency Number 8 of 2012 and what efforts should be taken by the Land Deed Officials in the event that the certificate forms of the Land Deed Official issued under the Regulation of the Head of National Land Agency Number 3 of 1997 is not acceptable as an evidence of transfer of registration of land rights after the enactment of the Regulation of the Head of National Land Agency Number 8 of 2012. The study is an empirical legal research, examining the gap between the theories (das solen) with the practices (das sein) in which in the Head of National Land Agency Regulation Number 8 of 2012 Article II point 1 letter a, stipulates that a land certificate form of the National Land Agency (BPN) can still be used. Whereas, in the letter b states that the land certificate forms of the National Land Agency which are no longer being used, shall be returned. In practice, in the Land Deed Official office, the use of a land certificate form of the Land Deed Official issued under the Regulation of the Head of National Land Agency Number 3 of 1997 cannot be accepted in the Agrarian Office. The data and the data sources of this empirical legal research are primary, secondary and tertiary data. The findings of the study indicate the legal standing of the certificate forms of the Land Deed Official issued under the Regulation of the Head of National Land Agency Number 3 of 1997 after the date of 31 March 2013 by law (de jure) is no longer considered as the certificate of the Land Deed Official, but as the evidence of the legal acts set forth therein as the perfect evidence. On the other hand, in practice, the certificate cannot be used as registration evidence by the Agrarian Office, and the solution is to summon the parties to re-sign.
Bentuk Surat Kuasa Membebankan Hak Tanggungan Setelah Dikeluarkannya Peraturan Kepala Badan Pertanahan Nasional Nomor 8 Tahun 2012 Tentang Ketentuan Pelaksana Peraturan Pemerintah Nomor 24 Tahun 1997 Tentang Pendaftaran Tanah
Authors: Selvyana Putri Pratamikha Ni Putu
Published: February 2018

The Power of Attorney of the Encumbrance Rights (SKMHT) is a special power of attorney which includes the power to impose the provision of encumbrance by the encumbrance grantor to the recipient of the encumbrance or other person authorized to it. The Power of Attorney of the Encumbrance Rights (SKMHT) must be made in two forms namely the notarial deed or the deed of the land deed official (PPAT) as stipulated by the provisions of Article 15 paragraph (1) of the Law Number 4 of 1996 on the Encumbrance Rights of the Land Along with Bodies Relating to Land. The enactment of the National Land Agency Regulation Number 8 of 2012 requires that the SKMHT shall be made ??in accordance with the format of the attachment of the Regulation. . While the SKMHT in the form of notarial deed shall be made ??in accordance with the provisions of Article 1868 of the Civil Code, the Article 38 of the Revised Law on the Position of the Land Deed Official (UUJNP), and the Article 15 of the Law on The Encumbrance Rights (UUHT). This results in the different arrangements resulting in the lack of uniformity of the SKMHT forms made ??by a notary or the land deed official (PPAT) which giving rise to the legal uncertainty of the form of the SKMHT and the legal effect of the SKMHT made in the form of a notarial deed. The study is a normative legal research, intended to examine the differences in the SKMHT arrangement between the provisions of Article 15 paragraph (1) of The Encumbrance Rights (UUHT) with the Regulation of the Head of National Land Agency (Perkaban) Number 8 of 2012. The study uses the statutory approach that is supported by the literature, legal theory, the opinions of the scholars, as well as the legal dictionaries, as its legal materials. The findings of the study show that the Regulation of the Head of National Land Agency (Perkaban) Number 8 of 2012 does not abolish the SKMHT  in the form of a notarial deed as provided in Article 15 paragraph (1) of The Encumbrance Rights (UUHT). the SKMHT in the form of a notarial deed shall be made ??in accordance with the provisions of Article 1868 of the Civil Code, the Article 38 of the Revised Law on the Position of the Land Deed Official (UUJNP), and the Article 15 of the Law on The Encumbrance Rights (UUHT), while the SKMHT in the form of the land deed official (PPAT) shall be made in accordance with the provisions of the Regulation of the Head of National Land Agency (Perkaban) Number 8 of 2012 along with its attachments. It is expected that the firm provisions which regulate the SKMHT in the forms of the notarial deed should be enacted in order to create its legal certainty.
Tanggung Jawab Notaris Dalam Pembuatan Minuta Yang Dibuat Berdasarkan Keterangan Palsu
Authors: Mas Maya Ramanti Putu
Published: February 2018

In Article 1 paragraph (1) of laws No.2 of 2014 concerning the amendment to the Laws No. 30 of 2014 concerning the office of a notary states that a notary is a Public Official authorized to make an Aunthentic deed and has other authorities as set up in the legislation or under other laws. Deed made before a notary can be classified in two (2) kinds of certificates, namely partij deed/deed of the parties and the deed of relaas/officials. The problem discussed in this thesis is what is the legal regulation of the production of notarial deed in the legislation in Indonesia, what is the legal effect of a deed made based on false information by the parties involved. The type of research is the study of normative law because there is a conclict norm between the two regulation, the statute approach, the analytical and conceptual approach and the coparative approach. Sources of primary legal materials of legislation, secondary legal materials used in the studies may be in the form of books and articles in electronic format. The data collection was done through library research covering primary legal materials. Data processing and analysis of legal materials were done through descriptions of situationsor events. This technique did not search for or explain relations, did not test hypothesesor make predictions. The conclusion of the study demonstrates that notaries in running his or her office must pay attention to and must be subject to the Laws No. 30 of 2004 concerning the post of a notary which has been amended by the enactment of Laws No 2 of 2014 concerning the amendment to the Laws No 30 of 2004 concerning the office of a notary and ethical codes for a notary which constitutes applicable regulations for moral guidance for a notary profession. A deed that contains false information which is provided by the parties can be cancelled. Deed cancellation can be done by a notary if demanded by the parties who suffer losses.
Authors: Suari Elya Vikana , Rasmini Ni Ketut
Published: February 2018

Tax compliance is an attitude or behavior of taxpayers who exercise all their tax obligations and enjoy all the rights of taxation in accordance with the legislation in force.One of the government policies to improve taxpayer compliance is to apply tax amnesty which can be the first step in improving the weakness of taxation situation in Indonesia. Tax amnesty policies have the potential to encourage voluntary tax compliance. The willingness of taxpayers to participate in tax amnesty is important in order to optimize tax revenue. Several factors can affect taxpayer compliance, especially the willingness to participate in tax amnesties that could increase state revenues. The purpose of this study is to examine the effect of understanding tax laws, perceptions of the effectiveness of the tax system, moral obligations, quality of service, and tax sanctions on the willingness of participating tax amnesty. This research was conducted in Tax Office (KPP) Pratama East Denpasar. Population in this study are all effective individual taxpayer in Tax Office(KPP) Pratama East Denpasar. The number of samples in this study were 100 respondents with accidental sampling method. Data collection was conducted by questionnaire technique. Data analysis technique used is multiple linear regression analysis. The results of this study indicate that the understanding of tax laws, perceptions of the effectiveness of the tax system, moral obligations, quality of service, and tax sanctions have a positive effect on the willingness of participating tax amnesty.

Keywords:   understanding, effectiveness system, moral obligations, quality of service, tax sanctions, tax amnesty
Authors: Santa Darmika I Gusti Ngurah Hendra , Damayanthi I Gusti Ayu Eka
Published: February 2018

The use of accounting information systems in current area agencies are increasingly being carried out in order to facilitate management of sources potential areas for regional development. a successful of system implementation not only determined at the sheer mastery of the oindividual skills, but the individual user behavior and factors of system largely determine successly of the system implementation. behavioral factors consist of training, top management suppor, and clarity of purpose. This research aims to test the influence of the training, top management support, clarity of purpose, and personal skills on the effectiveness use of accounting information system in the SKPD Office at Badung Regency.This research was conducted at the Office of the Inspectorate, the Regional Secretariat, the Secretariat of DPRD, BAPPEDA, Departement, Agency, Satuan Polisi Pamong Praja, and DPRD who are in SKPD Office at Badung Regency. This method using of data collection method survey with questionnaires, technique sampling in this study using random sampling techniques based on the considerations (purposive sampling). Analytical techniques used are multiple regression. This research results showed training, top of management support, clarity of accounting objectives, and the ability of influential positive personal technique on the effectiveness of use accounting information systems.To improve effectiveness of accounting information systems used, the top management should provide SKPD support materially or morally as well to intensive training for the ranks of staff so that they are motivated and increasingly adept at utilizing systems of accounting information.

Keywords: Top of Management Support, Effectivity of Using AIS, Clarity of Purpose, Personal Technique..
Pengaruh Kemampuan, Pengalaman dan Independensi Auditor pada Efektivitas Pelaksanaan Prosedur Audit Investigatif
Authors: Antonio Lameng Agung Kresna Yogaswara , Dwirandra Anak Agung Ngurah Bagus
Published: February 2018

Audit investigatif bertujuan untuk mengidentifikasi dan mengungkap kecurangan dengan menggunakan pendekatan, prosedur, dan teknik-teknik yang umumnya digunakan dalam penyelidikan terhadap suatu kejahatan. Agar audit investigatif menghasilkan suatu temuan yang objektif dan signifikan, maka prosedur audit investigatif perlu dilaksanakan secara efektif. Berdasarkan konsep dan hasil penelitian terdahulu menunjukkan bahwa efektivitas pelaksanaan prosedur audit investigatif dipengaruhi oleh beberapa faktor seperti kemampuan, pengalaman, dan independensi auditor. Pelaksanaan prosedur audit investigatif yang efektif sering terkendala oleh kemampuan dan pengalaman auditor yang belum memadai dalam melaksanakan audit investigatif, serta sikap auditor yang tidak independen dalam melaksanakan audit investigatif. Oleh karena itu, penelitian ini bertujuan untuk menguji secara empiris pengaruh kemampuan, pengalaman, dan independensi auditor pada efektivitas pelaksanaan prosedur audit investigatif. Penelitian ini dilakukan di Badan Pengawasan Pembangunan dan Keuangan (BPKP) Perwakilan Provinsi Bali. Sampel diambil sebanyak 39 auditor, yang ditentukan dengan metode purposive sampling. Data dikumpulkan dengan menggunakan metode angket atau kuesioner. Teknik analisis data yang digunakan adalah Analisis Regresi Linear Berganda. Berdasarkan hasil analisis disimpulkan bahwa kemampuan auditor berpengaruh positif pada efektivitas pelaksanaan prosedur audit investigatif, pengalaman auditor berpengaruh positif pada efektivitas pelaksanaan prosedur audit investigatif, dan independensi auditor berpengaruh positif pada efektivitas pelaksanaan prosedur audit investigatif. Hal ini berarti bahwa semakin baik kemampuan, pengalaman, dan independensi auditor, akan menyebabkan semakin efektif pula pelaksanaan prosedur audit investigatif.

Kata kunci: Kemampuan Auditor, Pengalaman Auditor, Independensi Auditor, Efektifitas, Prosedur, Audit Investigatif
PENERAPAN TAX REVIEW SEBAGAI DASAR EVALUASI ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN PPH BADAN DAN PPN
Authors: Setiawan I Kadek Agus , Setiawan Putu Ery
Published: February 2018

Taxes as a source of state revenues are used as a source of funds for governments for national development and measuring instruments to regulate government policies. Taxation or tax review is a measure of all company transactions to calculate the amount of tax payable and predict potential taxes that may arise under applicable tax laws and regulations. This research was conducted at PT. KBIC which is engaged in cargo of Tax Year 2015. The purpose of this study is to determine the effect of the implementation of tax review of corporate income tax and value added tax. The method used in this research is descriptive comparative. Comparing the results of tax reporting by the company with the calculation of Corporate Income Tax and Value Added Tax at PT. KBIC tax year 2015 from the researcher in accordance with the applicable tax provisions in Indonesia. Based on the results of the research, the tax review of the Corporate Income Tax has found differences in the fiscal reconciliation report on the Office of Travel and Phone Charge accounts. Taxpayers make 100% corrections of the cost of mobile phones. It should be corrected cost of 50% of the cost should be. On the company's travel account, the company can not show the official report or notes in the assignment explaining the subject or purpose of the Overseas official's travel related to the company's principal activity that causes the difference of tax correction between the taxpayer and the researcher. Tax review conducted on Value Added Tax, the taxpayer has reported the fiscal reconciliation report correctly and there is no mistake.
PENGARUH PROFESIONALISME AUDITOR, KOMITMEN ORGANISASI DAN ETIKA PROFESI PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK PROVINSI BALI
Authors: Gita Wulandari Anak Agung Sayu , Dharma Suputra I Dewa Gede
Published: February 2018

In the current era of globalization there are so many legal cases involving accounting manipulation. The auditor's profession has been a public spotlight in recent years. An auditor must have a high professionalism in carrying out his duties. Audit results from an auditor should be accountable to the parties concerned. The performance of the auditor is the result of the auditor's work in performing the assignment of examination of the financial statements of an entity with the aim of determining the reasonableness of the financial statements. The purpose of this study is to determine the influence of auditor professionalism, organizational commitment, and professional ethics on the performance of auditors public accounting firm in Bali Province. Sampling method used is purposive sampling method, while data collection method is done by using questioner. The population in this study are all auditors who work at Public Accounting Firm in Bali Province. Public Accounting Firm used is Public Accounting Firm which is registered in the Directory published by Indonesian Institute of Certified Public of 2017 which is located in Bali a number of 7 Public Accounting Firm. The total number of auditors from 7 offices is 65 auditors. The number of research samples used were 36 respondents. Data analysis technique used is multiple linear regression analysis technique. The results of this study indicate that auditor professionalism, organizational commitment, and professional ethics have a positive effect on auditor performance.
Authors: Sari Andini Permata , Wirakusuma Made Gede
Published: February 2018

Tax is a taxpayer contribution payable by an individual or a coercive entity under statutory regulations, not obtaining direct contracting but used to finance the needs of the state which would later be expected to have an impact on the increase of income and the welfare of society. Some factors that can improve taxpayer compliance are taxpayer awareness, tax sanctions and tax amnesty policy. Tax amnesty policy is one of the government programs in the field of taxation to increase tax revenue and the number of taxpayer, where the policy is implemented by granting tax pardons to taxpayer who do not perform tax obligations. This study aims to empirically examine the influence of awareness of taxpayer and tax penalties on the personal taxpayer compliance with tax amnesty as a moderator. This search was conducted in Kantor Pelayanan Pajak Pratama Badung Utara. Samples taken as many as 100 personal taxprayers which is calculated based on the slovin formula, determined by accsidental sampling method. Data was collected using questionnaires. Analysis technique used is the Multiple Linear Regression Analysis and Moderate Regression Analysis (MRA). Based on the analysis concluded that awareness of taxpayers and tax penalties have a positive and significant effect on the personal taxpayers compliance. Tax amnesty perception can not moderate the influence of awareness of taxpayers on the personal taxpayers compliance, but tax amnesty perception can moderate the influence of tax penalties on the personal taxpayers compliance.
Pengaruh Asimetri Informasi Pada Senjangan Anggaran dengan Kejelasan Sasaran Anggaran dan Komitmen Organisasi Sebagai Pemoderasi
Authors: Ayuni Ni Made Kusuma , Erawati Ni Made Adi
Published: February 2018

Anggaran merupakan rencana keuangan masa mendatang yang mencakup harapan manajemen terhadap pendapatan, biaya dan transaksi keuangan lain dalam masa satu tahun. Anggaran organisasi publik mencakup rencana-rencana tentang berapa biaya atas rencana yang dibuat dan berapa banyak serta bagaimana cara memperoleh uang untuk mendanai rencana tersebut. Senjangan anggaran adalah suatu kesenjangan yang dilakukan oleh manajer atau bawahan dalam berpartisipasi untuk menyusun anggaran dengan memberikan estimasi anggaran yang tidak sesuai dengan keadaan sesungguhnya. Penelitian ini bertujuan untuk mengetahui pengaruh asimetri informasi pada senjangan anggaran, dengan kejelasan sasaran anggaran dan komitmen organisasi sebagai variabel pemoderasi. Penelitian ini dilaksanakan pada Satuan Kerja Perangkat Daerah (SKPD) yang berupa Dinas di Kabupaten Tabanan. Populasi dalam penelitian ini sebanyak 19 dinas dan jumlah sampel yang diteliti yaitu 57 orang. Teknik penentuan sampel dalam penelitian ini adalah dengan metode sampel jenuh yaitu semua populasi dapat dijadikan sampel penelitian. Responden sampel dalam penelitian ini adalah Kepala Dinas, Kepala Sub. Bagian Umum dan Perencanaan, serta Kepala Sub. Bagian Keuangan. Pengumpulan data dilakukan melalui penyebaran kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linier sederhana dan moderate regression analysis. Berdasarkan hasil analisis disimpulkan bahwa asimetri infromasi berpengaruh positif pada senjangan anggaran, kejelasan sasaran anggaran berpengaruh negatif (memperlemah) hubungan asimetri informasi pada senjangan anggaran, dan komitmen organisasi tidak memoderasi hubungan asimetri informasi pada senjangan anggaran Dinas Pemerintah Kabupaten Tabanan.
Pengaruh Intensif, Tingkat Pendidikan, Pelatihan Dan Pengalaman Kerja Pada Kinerja Individu Pengguna Sistem Informasi Akuntansi
Authors: Belawa Putu Dhana , Pande Dwiana Putra I Made
Published: February 2018

Denpasar Industry and Trade Office in supporting and carrying out its activities requires adequate individual performance related to the use of accounting information system. This  study aimed to determine the effect of incentives, level of education, training and work experience on the performance of individual user of acccounting information system unit in industry and trade office Denpasar city. This study was conducted at Denpasar Industry and Trade Office in 2017 by making all employees of accounting information system users who work at Disperindag Denpasar City as many as 60 employees as a sample with census method. The data were collected by interviewing, distributing questionnaires, and analysis techniques using multiple linear regression. Based on the results of the analysis, it is known that intensive, level of educations, training and work experience positively affect the individual performance of accounting information system users in industry and trade ofice of Denpasar City.

 

Keywords :  icentives, level of educations, training, work experience, performance of individual user of accounting informations system
Authors: Wintari Komang Ayu Tri , Suardana Ketut Alit
Published: February 2018

In the current era of regional autonomy, transparency regarding government financial management is essential. The community hopes that regional autonomy creates the efficiency and effectiveness of local resource management, and creates space for the people to participate in the development process. This study aims to obtain empirical evidence about the influence of external pressure, internal control, environmental uncertainty and organizational commitment on the implementation of transparency of financial reporting Organization of Regional Devices. Data collection method in this research is the use of questionnaire survey. Sample collection using Purposive sampling. The number of respondents who participated in the filling questionnaire were 90 respondents. The collected data is processed by using multiple linear regression analysis. The results of this study indicate that external pressure, internal control, environmental uncertainty and organizational commitment have a significant positive effect on the transparency of financial reporting.
PERSEPSI DAN MOTIVASI WISATAWAN YANG BERKUNJUNG KE DAYA TARIK WISATA JEMBONG DI KABUPATEN BULELENG
Authors: Anggela Martina Minnie , Oka Karini Ni Made , Sofia Wijaya Ni Made
Published: February 2018

The aim of this research is to determine the tourist perceptions and motivation that visit to Jembong tourist destination. This research was conducted at the Jembong tourist destination, Jembong District, Ambengan Village, Sukasada District, Buleleng Regency. The research method used is descriptive quantitative by distributed questionnaires to two hundred and twenty fivetourist that visiting Jembong tourist destination in Jembong district, Ambengan Village. A questionnaire consisted of twenty threestatements that refer to the theory of tourism development, which are tourist attraction, amenities, access and ancillary services and eighteen statements of tourist motivation that refer to the push and pull theory motivation. The potential tourist attraction in Jembong tourist destination are waterfall, trekking, and nature. The facilities are bathroom and change room, trash bin, restaurant, parking area, and gazebo. Local community who has an authority to make signboard and provided stairs and trail to facilitate tourists toward waterfall and trekking. Tourist information center made simultaneously with entrance ticket counter Jembong tourist destination. Promotion media at Jembong tourist destination are brochure, email and instagram. Maps of Jembong tourist destination is available in google maps therefore tourist easier toward Jembong tourist destination. The results of this research finding the higher of push motivation and pull motivation is related with beauty nature that suitable with the higher tourist perception to attraction are freshness air and beauty nature in Jembong tourist destination.
PRODUK PARIWISATA BERBASIS MASYARAKAT LOKAL DI WILAYAH PERDESAAN
Authors: Adikampana I Made , Sunarta I Nyoman , Kusuma Negara I Made
Published: February 2018

This paper addressed the process of the development of community-based rural tourism products in Pinge Tourism Village. Community-based rural tourism products are acknowledged as a tourist attraction in rural areas created by local communities be based on the tourism resources that possess by communities themselves. Pinge Tourism Village has a various of tourism resources that can be developed as a local community-based rural tourism product. From the inside of the physical environment resources to the diversity of social and cultural heritage. In adaptation with the mapping of tourism resources, can be determined the themes of development of community-based rural tourism products. There are four themes that can be considered for the development of community-based rural tourism products in Pinge Tourism Village, specifically spiritual routine, agricultural routine, gastro-cultural routine, and communal routine. These four themes further form the basis for determining community-based rural tourism products or special interest tourism activities of traditional villages in Pinge Tourism Village. There are several guidelines for the development of community-based rural tourism products that can be developed in Pinge Tourism Village such as spiritual tourism, agritourism, culinary tourism, and rural nightlife attraction.
DAMPAK PUBLIC RELATIONS DALAM MANAJEMEN KRISIS KEAMANAN DAN KESELAMATAN ANCAMAN TERORISME DI BANDAR UDARA INTERNASIONAL I GUSTI NGURAH RAI DENPASAR
Authors: Loreza Ghannez Novaldi , Suardana I Wayan , Sofia Wijaya Ni Made
Published: February 2018

The aim of this research is to find out how does the public relations may involved in the security and safety crisis management of terrorism threat in  I Gusti Ngurah Rai International Airport of Denpasar, and how it may affect the image of the airport itself. Several informants were being interviewed and as much as 116 repondents gave their answers related to I Gusti Ngurah Rai International Airport of Denpasar’s image. This research use descriptive qualitative data analysis technique by collected the data, reductions, presented the results, and draw a conclusion. This research also use the triangulation data technique to ensure the informations given by the informants were valid. The results shown that security and safety crisis management in I Gusti Ngurah Rai International Airport of Denpasar has twice security check point, using the recent technology, corporate with the authorities, and do the silent investigation. The roles of public relations itself are planning the terrorism encounters training programme, make a positive image of the airport, and build communications during and after the crisis. I Gusti Ngurah Rai International Airport of Denpasar has a good image of security based on the result of the questioners. There was several issues in the applications of terrorism encounters in the airport such as, some of the check in counter agents didn’t ask the security questions to the passenger and the x-ray officer didn’t check the luggage thoroughly that caused Qatar Airways flight had to return to base in 2015.
EKSISTENSI TANAH ADAT DI BALI DAN PROBLEMATIKA HUKUM DALAM PENGEMBANGAN INVESTASI
Authors: Rwa Mas
Published: February 2018

Kebutuhan lahan untuk menunjang investasi pariwisata di Bali ternyata telah menyasar pada pemanfaatan  tanah-tanah milik masyarakat adat. Artikel ini mengangkat isu mengenai pesatnya fenomena investasi di Bali yang selaras dengan kebijakan nasional di bidang penanaman modal serta adanya kebutuhan untuk perlindungan hukum bagi tanah-tanah milik masyarakat adat di Bali. Tulisan merupakan penelitian hukum normatif yang disusun dengan maksud untuk menyajikan kajian hukum terkait kasus-kasus tanah adat di Bali sebagai dampak dari aktivitas investasi. Dapat dikemukakan bahwasanya eksistensi tanah adat akan sangat dipengaruhi oleh penetapan kebijakan negara dalam investasi tataran norma dasar, regulasi nasional  dan nasional, dan termasuk produk living law di Bali (awig-awig dan perarem). Dengan demikian, penentuan data atau tidaknya investasi dilakukan di wilayah desa adat ditentukan oleh hukum adatnya masing-masing yang tertuang di dalam awig-awigdan/atau perarem.
Manufacturing of new type curvilinear tooth profiled involute gears using 3D printing
Authors: Uzun Mahir , Gür Yılmaz , Usca Üsame Ali
Published: February 2018

Curvilinear profiled involute gears have more favorable working conditions compared to spur gears and arrow profiled gears. However, these gears cannot be manufactured by conventional manufacturing methods.  The use of curvilinear profiled gears was not widespread in the industry due to these difficulties encountered in the manufacturing. In this study, the existing manufacturing methods of current gears have been investigated.  In addition to CNC manufacturing method, which eliminated the difficulties encountered in the present manufacturing methods, 3D printers were used to manufacture curvilinear involute gears and presented as an alternative manufacturing method.  
PENGARUH GAYA KEPEMIMPINAN KONSIDERASI DAN STRUKTUR INISIASI TERHADAP KEPUASAN KERJA KARYAWAN PADA SEKOLAH TINGGI ILMU KESEHATAN MUHAMMADIYAH CIAMIS
Authors: Ramdhani Susan Sintia
Published: February 2018

Artikel ini adalah untuk mengetahui dan menganalisis pengaruh gaya kepemimpinan konsiderasi dan struktur inisiasi terhadap kepuasan kerja karyawan pada Sekolah Tinggi Ilmu Kesehatan Muhammadiyah Ciamis. Sedangkan tujuan yang digunakan dalam artikel ini bertujuan untuk mempelajari, mengetahui, dan menganalisis (1) Pengaruh gaya kepemimpinan konsiderasi terhadap kepuasan kerja karyawan pada Sekolah Tinggi Kesehatan Muhammadiyah Ciamis. (2) Pengaruh gaya kepemimpinan struktur inisiasi terhadap kepuasan kerja karyawan pada Sekolah Tinggi Kesehatan Muhammadiyah Ciamis. (3) Pengaruh gaya kepemimpinan konsiderasi dan struktur inisiasi terhadap kepuasan kerja karyawan pada Sekolah Tinggi Kesehatan Muhammadiyah Ciamis. Metode yang digunakan dalam penelitian ini adalah survey explanatory. Hasil penelitian menunjukan bahwa (1) Gaya kepemimpinan konsiderasi berpengaruh positif terhadap kepuasan kerja karyawan. Artinya jika gaya kepemimpinan konsiderasi ditingkatkan, maka kepuasan kerja karyawan akan meningkat pula. (2) Gaya kepemimpinan struktur inisiasi berpengaruh positif terhadap kepuasan kerja karyawan. Artinya jika gaya kepemimpinan struktur inisiasi ditingkatkan, maka kepuasan kerja karyawan akan meningkat pula. (3) Gaya kepemimpinan konsiderasi dan struktur inisiasi berpengaruh positif terhadap kepuasan kerja karyawan. Artinya jika gaya kepemimpinan konsiderasi dan struktur inisiasi ditingkatkan, maka kepuasan kerja karyawan akan meningkat pula.