bluuebunny/crossref_metadata_2025 huggingface dataset:
Azas Kebebasan Berkontrak dalam Perjanjian Keagenan
Authors: Gede Agus Wiadnyana  , I Nyoman Putu Budiartha  , Desak Gde Dwi Arini
Published: October 2021

In an agency agreement in the form of a standard order, it appears that the parties are not free to jointly determine the contents of the agreement with the principle of freedom of contract. The position of the principal is economically stronger when compared to the agent. This research aims to analyze the principle of freedom of contract in agency agreements. legal protection of agents based on the principle of freedom. The research method uses normative legal research with a library research approach. The legal sources used are primary, secondary, and tertiary legal materials. Technique of calculating or tracing legal materials in the list or grouped, and using methods of noting, recording, quoting, summarizing, and reviewing as needed and written systematically. The result of the research indicates that the principle of freedom of contract has not been fully realized in an agency agreement, considering that the agency agreement is in the form of a standard agreement. The freedom that cannot be realized is the freedom of the parties to determine the form of the agreement and the freedom of the parties to determine the conditions, as well as legal protection for agents who are in a weak position in the agency agreement. namely the law on the business activities of agents. Protection provided by the government's protection for citizens who are agents of commercial competition.
Penerapan Sanksi Adat Bagi Penyalahgunaan Narkotika di Desa Adat Kesiman
Authors: Ni Made Widiari  , I Wayan Rideng  , Luh Putu Suryani
Published: October 2021

The village is the smallest part of the area regulated by law. Based on PERDA Prov. Bali regarding Traditional Villages, Traditional Villages are customary law community units in Bali which have territories, each Traditional Village can make Awig-Awig, Pararem and Other Regulations. This study examines the regulation of narcotics abuse in pararem in the Kesiman Traditional Village and analyzes the application of customary sanctions for narcotics abuse in the Kesiman traditional village. This study was designed with empirical research with a legislative and conceptual approach. Sources of data are primary and secondary data obtained through recording and in-depth interviews. The results showed that the regulation of narcotics abuse in the youth of the Kesiman traditional village is regulated in the pararem of the Kesiman Traditional Village Number: 121/01-KR/lV/2019 concerning the dangers of drugs, if violated by the community in the Kesiman Traditional Village, they can be subject to sanctions in the form of a 100 kg of rice . Against the government to better tackle things that damage the younger generation and the community to pay more attention to the dangers of using Narcotics
Efektivitas Pengawasan Badan Permusyawaratan Desa (BPD) Terhadap Pengelolaan Dana Desa (Desa Blahkiuh, Kecamatan Abiansemal, Kabupaten Badung)
Authors: I Komang Gerdion Ananda Junior  , I Ketut Kasta Arya Wijaya  , I Wayan Arthanaya
Published: October 2021

Village funds are a form of assistance from the government as a means of support and means of encouraging development and empowerment of communities in the village, where the assistance is used to support community facilities in developing activities and potential in a village. The government budget given to the village is basically used to increase community development and empowerment. The purposes of this research are to examine the implementation of the supervision of the Village Consultative Body (BPD) on the management of village funds in Blahkiuh Village and the effectiveness of the supervision of the Village Consultative Body (BPD) on the management of village funds in Blahkiuh Village. This type of research used in this study is an empirical method, wtih socilogical approach and staturory approach. The results shows that Implementation of BPD supervision of village fund management in Blahkiuh Village, among others, is directed at realizing the desired future state by looking at the potential and needs of the Village. The effectiveness of BPD supervision on the management of village funds in Blahkiuh Village, among others, is not yet fully running, although the village budget is very important, such as construction / repair / maintenance activities for irrigation channels, roads, etc. This is influenced by low public participation, weak coordination between planning and budget execution
PROSES PENANGGUHAN PENAHANAN DENGAN JAMINAN PADA TINGKAT PENYIDIK BERDASARKAN PASAL 31 KUHAP
Authors: I Made Arya Kusuma Winata  , I Nyoman Gede Sugiartha  , I Made Minggu Widyantara
Published: October 2021

Hukum bukanlah mata-mata sekedar pedoman untuk dilihat dan dibaca atau diketahui saja, melainkan untuk dilaksanakan dan ditaati, dari segala peraturan hukum adalah bersifat mengatur dan memaksa anggota masyarakat untuk patuh mentaatinya, sehingga keseimbangan tiap-tiap hubungan dalam masyarakat dapat dicapai. Maksud dan tujuan dari penelitian ini adalah untuk menganalisa “syarat dan prosedur yang harus dipenuhi pemohon agar dapat dilakukannya penangguhan penahanan dan dasar pertimbangan bagi penyidik untuk menangguhkan penahanan dengan jaminan” Penelitian ini menggunakan metode normatif pada peraturan perundanh-undangan, teori hukum dan pendapat sarjana. Dari penelitian hukum yang dilakukan, persyaratan dan prosedur yang harus dipenuhi pemohon agar dapat dilakukan penangguhan dan penahanan adalah penahanan harus ditetapkan oleh instansi Kepolisian yang menahan dan dasar pertimbangan bagi penyidik untuk menangguhkan penahanan dengan jaminan adalah Pasal 31 ayat (1) UU No. 8 Tahun 1981 tentang Hukum Acara Pidana (KUHAP).
Perlindungan Hukum Bagi Pelaku Usaha Online jika Terjadi Wanprestasi yang dilakukan oleh Pemberi Jasa Endorse
Authors: I Putu Dipta Indrayana  , I Nyoman Putu Budiartha  , Ni Made Jaya Senastri
Published: October 2021

The internet and social media networks are also used as a means of economic development through business for the community. Business development is carried out by business actors by means of endorsements, where in the endorsement there is a Cooperation agreement between business actors and endorsement service providers. In this cooperation, there are often defaults made by endorse service providers. In this regard, two problem formulations can be formulated, namely: What is the form of protection for online business actors in the event of default by endorsement service providers and how the legal remedies for default settlement made by endorsement service providers against online business actors. The research method in writing is normative and empirical law research. With a statutory approach, a factual approach and a case approach. This research concludes that the form of protection for online business actors in the event of default by endorse service providers is carried out by preventive and repressive measures, the way to solve the problem is done by sending three subpoena or warning to the endorse service provider, and if the endorse service provider does not have in good faith, then the settlement can be done through litigation or court.
PERAN KARAKTER AUDITOR TERHADAP KUALITAS AUDIT
Authors: Suryandari Ni Nyoman Ayu , Endiana I Dewa Made
Published: October 2021

Pemakai laporan keuangan mengandalkan jasa Kantor Akuntan Publik dalam menilai keandalan laporan keuangan suatu perusahaan karena tidak mungkin pemakai melakukan pemeriksaan terhadap laporan keuangan di setiap perusahaan. Kantor Akuntan Publik adalah suatu usaha jasa yang diyakini mempunyai kemampuan dalam menjembatani kepentingan perusahaan dengan stakeholder. Kepercayaan tersebut menuntut auditor untuk dapat melakukan audit yang bebas dan tidak memihak agar menghasilkan kualitas audit yang baik. Akibat adanya research gap dari peneliti terdahulu maka penelitian ini menggunakan variabel moderasi berupa etika auditor. Penelitian ini bertujuan untuk membuktikan pengaruh kompetensi dan independensi seorang auditor terhadap kualitas auditnya dengan etika auditor sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Bali yaitu 13 Kantor Akuntan Publik dengan sampel 93 responden dengan kriteria responden adalah berpengalaman kerja minimal satu tahun. Kuesioner yang digunakan dalam analisis data berjumlah 41 kuesioner. Teknik analisis yang digunakan dalam penelitian ini adalah Moderated Regression Analysis. Hasil penelitian ini membuktikan bahwa: (1) kompetensi seorang auditor mampu berperan meningkatkan kualitas audit. (2) independensi seorang auditor tidak berperan dalam meningkatkan kualitas audit. (3) etika auditor tidak dapat memoderasi hubungan kompetensi auditor dan kualitas audit. (4) etika auditor juga tidak dapat memoderasi hubungan antara independensi auditor dan kualitas audit.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI
Authors: Cahyani Alya Zulfa , Djaddang Syahril , Sihite Mombang
Published: October 2021

Penelitian ini bertujuan untuk menguji pengaruh Thin Capitalization, Intensitas Modal, dan Kompensasi Rugi Fiskal  terhadap Penghindaran Pajak dan untuk menguji Kepemilikan Institusional dalam memoderasi pengaruh Thin Capitalization terhadap Penghindaran Pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017- Periode 2019. Penelitian ini menggunakan sampel sebanyak 20 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2019 dengan teknik pengambilan sampel menggunakan metode purposive sampling dan data penelitian menggunakan data sekunder. Analisis data menggunakan analisis regresi moderasi dengan software SPSS 25.0. Hasil penelitian ini menunjukkan bahwa Thin Capitalization tidak berpengaruh terhadap Penghindaran Pajak, sedangkan Intensitas Modal dan Kompensasi Rugi Fiskal berpengaruh terhadap Penghindaran Pajak dan Kepemilikan Institusional tidak dapat memoderasi Thin Capitalization terhadap Penghindaran Pajak.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALAHGUNAAN ASET
Authors: Mardiah Siti , Jasman
Published: October 2021

This research aims to examine the influence of pressure, opportunity, rationalization, capability and integrity toward asset misappropriation through fraud star approach in governmental institution. This research used random sampling method and quantitative research design. Primary data is gathered from government employees through questionnaire, whether ministry or non-ministry with 100 respondents. Descriptive statistics, multiple regression model and classical assumption are used to analyze the data. The result of this research showed that rationalization and capability have positive and significant influence on asset misappropriation. Meanwhile, pressure, opportunity and integrity have no influence on asset misappropriation.
ANALISIS FAKTOR KESUKSESAN IMPLEMENTASI APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DENGAN MENGGUNAKAN MODEL KESUKSESAN SISTEM TEKNOLOGI INFORMASI DIPERBARUI OLEH DELONE DAN MCLEAN DI KABUPATEN GIANYAR
Authors: Permana Gusi Putu Lestara , Mudiyanti Ni Wayan
Published: October 2021

Tujuan penelitian ini adalah untuk mengetahui Kesuksesan Implementasi Aplikasi Sistem Keuangan Desa (SISKEUDES) dengan Menggunakan Model Kesuksesan Sistem Teknologi Informasi yang diperbarui oleh DeLone dan McLean di Kabupaten Gianyar. Model DeLone dan McLean yang digunakan dalam penelitian ini terdiri dari 6 konstruk yaitu Kualitas Sistem, Kualitas Informasi, Kualitas Layanan, Penggunaan, Kepuasan Pengguna, dan Manfaat Bersih. Teknik pengumpulan data menggunakan kuesioner. Sampel dalam penelitian ini sebanyak 64 orang yang termasuk pengguna dari aplikasi SISKEUDES di Kabupaten Gianyar. Data yang telah terkumpul dianalisis dengan menggunakan Partial Least Square (PLS). Metode analisis yang digunakan dengan mengevaluasi model pengukuran (outer model) dan model struktural (inner model).
PERUBAHAN BUNYI BAHASA PROTO AUSTRONESIA KE DALAM BAHASA JAWA DIALEK SUMATERA (KAJIAN LINGUISTIK HISTORIS KOMPARATIF)
Authors: Fahmi Anggia Rizqi  , Dwi Widayati
Published: October 2021

ABSTRAK

Penelitian ini berkaitan tentang kajian linguistik historis komparatif yang membahas tipe-tipe perubahan bunyi dari Bahasa Proto-Austronesia ke dalam Bahasa Jawa Dialek Sumatera. Penelitian ini menggunakan metode kualitatif yaitu dengan teknik rekam dan catat. Sumber data didapatkan dari informan yang merupakan penutur asli bahasa Jawa Dialek Sumatera. Kosakata yang diambil dari rekaman penutur adalah yang terdaftar di daftar swadesh. Pada perubahan bunyi bahasa proto Austronesia ke dalam Bahasa Jawa Dialek Sumatera berdasarkan posisi bunyi hanya ada enam perubahan dari tujuh perubahan yaitu metatesis, afresis, sinkop, apokop, protesis dan paragog.

 

Kata kunci: Comparative Historical Linguistic
THE DYNAMICS OF LANGUAGE ATTITUDES OF THE TEENAGERS AT DESA BUDUK, BADUNG TO BALINESE LANGUAGE
Authors: Muliana I Nyoman , Made Subur , Anak Agung Gede Suarjaya
Published: October 2021

This research has the background of the phenomena of local languages claimed to decrease in numbers these decades. It aims to explore the dynamics of language attitudes of the teenagers at Desa Buduk, Badung and the factors causing the dynamics supported by using theory of Language Attitudes of Ladegaard (2000). The methods applied in this research included survey and participative observation. The results of the research show that the language attitudes of the teenagers to Balinese language are dynamic. The quantitative analysis indicates that 80% of them strongly agreed to the statements of cognitive language attitudes about Balinese language and its speakers. Then, 80% of them also agreed to the statements of affective language attitudes language concerning with preference in using Balinese language, but they disagreed the statements of greetings using other language than Balinese language and news on TVs and radios using other language than Balinese language and news. They also had positive for the statement in conative language attitudes concerning with the transfer of Balinese language to their children, but in that component of language attitude they were negative for statements about responses of using Balinese language only, admonishing people using other language, and switching off TV or radio using languages other than Balinese. The qualitative analysis of this research shows that most teenagers at Desa Buduk, Badung had positive language attitudes to Balinese language indicated by their behaviors using Balinese language. But, some high class teenagers showed the use of Indonesian language. The dynamics of the language attitudes of the teenagers at Desa Buduk, Badung to Balinese language by language loyalty,  language value, and residential density.
Meningkatkan Ekonomi Kreatif Masyarakat Banjar Petang Suci Melalui Optimalisasi Peran Media Sosial Dalam Meningkatkan Penjualan Produk Industri Rumahan
Authors: Made Suarniti Gusti Ayu
Published: October 2021

Wilayah Banjar Petang Suci merupakan wilayah yang padat, sebagian besar masyarakatnya memnuhi kebutuhan hidupnya melalui industri rumah tangga. Pemasukan dari sektor industri di wilayah Banjar Petang Suci dapat ditingkatkan dengan memperkenalkan program ekonomi kreatif serta tata cara penggunaan media sosial yang dibawakan oleh mahasiswa KKN (Kuliah Kerja Nyata). Tujuan dari kegiatan ini adalah untuk meningkatkan perekonomian warga Banjar Petang Suci serta menningkatkan kompetensi sosial mahasiswa yang berpartisipasi dalam kegiatan KKN. Metode yang digunakan untuk mencapai tujuan ini adalah dengan program edukasi melalui penyuluhan kepada warga desa tentang peran media sosial dalam meningkatkan daya jual produk industri rumahan. Program dilaksanakan seiringan dengan kegiatan lain yang mampu mengembangkan masyarakat Banjar Petang Suci di sektor lain, seperti kegiatan mengajar dan mengadakan kegiatan sanitassi di SDN 1 Petang, kegiatan Posyandu di balai Banjar Petang Suci, ikut berpartisipasi dalam kegiatan gotong royong bersama warga dan pemuda-pemudi Banjar Petang Suci, ikut berpartisipasi dalam kegiatan senam lansia, pemetaan batas wilayah Banjar Petang Suci, ikut berpartisipasi dalam kegiatan memperingati 17 Agustus, dan pendampingan bagi 2 KK di Banjar Petang Suci. Dapat disimpulkan bahwa kegiatan KKN ini berjalan dengan lancar.
Memperkuat Pembangunan Sosial untuk Akselerasi Pembangunan Ekonomi dalam Masa Pandemi Covid 19 di Desa Sidakarya
Authors: Wesna Putu Ayu Sriasih
Published: October 2021

Permasalahan umum yang terjadi di Desa Sidakarya, berdasarkan hasil kunjungan kami ke masyarakat khususnya dibidang usaha mikro, kecil dan menengah (UMKM) permasalahan signifikan yang terjadi antara lain kurangnya minat masyarakat untuk mengembangkan usaha rumahan atau usaha mikro kecil dan menengah (UMKM) karena sebagian besar adalah pedagang. Selain itu karena adanya pandemi COVID-19 juga menjadi kendala, karena otomatis menyebabkan pendapatan masyarakat dalam usaha berkurang karena pembeli berkurang, selain itu permasalahan lain yang dijelaskan masyarakat adalah kurangnya jangkauan dalam memasarkan produk, penerapan 6 M terkait pencegahan covid 19, dalam tingkat percepatan pembangunan di Desa Adat Sidakarya.
New Clause in Bank Credit Agreement in Relation to Consumer Protection Act
Authors: Dewi Yustika , Gorda Ngr. Tini Rusmini
Published: October 2021

The importance of banking institutions’ existence in one side provide very high risk for banks and in the other side provide profit for public as fund user’s clients.  Standard contract circulating in public seen from viewpoint of many parties is still detrimental with clauses presence in the contract. The content of standard contract in general is biased because it tends to benefit the contract maker. The standard contract if seen from the legal side is still being debated in terms of principles and validity requirement of an agreement. The inclusion of this clause shows the strength of creditor’s position which actually already strong despite without the inclusion of this clause. In banking practice, it is found in credit granting by bank the inclusion of unilateral terms which states that “the bank at any time is allowed to change the interest rate beforehand” in the contract that has been standardized previously by the bank. Credit agreement in standard form which is being made unilaterally by the bank until present is still becoming a special legal issue in agreement field of civil law. In addition, viewed from the side of the agreement it is also against consumer protection law as set in Consumer Protection Act. Problem formulation of this thesis is divided into namely regarding the existence of standard clause in bank agreement if associated with Article 18 of Consumer Protection Act and legal consequence of standard clause in credit agreement associated with consumer protection. The research in this thesis is Juridical empirical. The author is guided by laws and regulations related with public fact, that is first problem formulation is analyzed from balancing principle and next the second problem formulation is from consumer protection theory.
Perizinan Usaha Industri Dagang Depot Air Minum di Kota Denpasar
Authors: Suriata I Nengah
Published: October 2021

Air sangat diperlukan dalam kehidupan manusia, sehingga penggunaan air perlu diatur dengan sebaik-baiknya. Pencemaran air akan mempengaruhi kualitas hidup manusia dalam lingkungan tempat tinggalnya. Dewasa ini air memiliki nilai ekonomis, walaupun keberadaan melimpah ruah di bumi ini, kecuali daerah kritis dan tandus. Kebanyakan masyarakat tidak efisien dalam mengatur air sehingga akan membahayakan bagi kehidupan manusia dan lingkungannya. Keadaan pemborosan dalam menggunakan air pada Depot Air, sebagai isi ulang bagi kebutuhan minum masyarakat perlu diatur dalam perangkat peaturan hukum. Penelitian air ini dengan judul Perizinan Usaha Industri Dagang Depot Air Minum di Kota Denpasar. Penelitian ini bertujuan untuk mengatur perizinan Depot Perdagangan Air di Kota Denpasar, agar air yang dihasilkan memiliki mutu standar kesehatan dan tidak membahayakan bagi konsumen. Sedangka teori yang dipergunakan untuk membahas yaitu Konsep Negara Hukum dan Teori Kewenangan. Metode penelitian yang digunakan yaitu penelitian normatif, melalui pendekatan peraturan perundang-undang yang berlaku, serta sumber bahannya baik primer dan sekunder serta tersier. Hasil penelitian ini bahwa, air sangat diperlukan pengaturannya melalui berbagai peraturan perundang-undangan mulai dari undang-undang, peraturan pemerintah, peraturan menteri serta peraturan daerah serta peraturan Walikota Denpasar. Pengaturan air yang bernilai ekonomi dapat dipertanggungjawab secara moral dan sosial. Disarankan pengaturan air dapat diatur oleh masyarakat di kota Denpasar berdasarkan kearifan loka (local genenius).
Perbandingan Manajemen Pegawai Negeri Sipil Indonesia dan Korea
Authors: Dongil Kim , Erawan I Ketut Putra , Mardika I Made
Published: October 2021

Penelitian ini difokuskan pada studi dan perbandingan sistem manajemen PNS di Indonesia dan Korea. Penelitian ini bertujuan untuk memahami sistem manajemen PNS di Indonesia dan Korea melalui perbandingan sistem manajemen PNS di kedua negara tersebut. Selain itu, tujuan dari penelitian ini adalah untuk memperoleh implikasi yang dapat memberikan kontribusi bagi pengelolaan pegawai negeri sipil di Indonesia dan untuk mendorong kerjasama di bidang sistem manajemen PNS antara kedua negara.
Peran Pemerintah Kota Denpasar Dalam Mengakomodasi Hak Penyandang Disabilitas Dalam Memperoleh Pekerjaan
Authors: Marsitadewi Komang Ema , Widnyani Ida Ayu Putu Sri
Published: October 2021

Adanya label disabilitas yang melekat pada penyandang disabilitas membuat penyandang disabilitas sulit mendapatkan pekerjaan. Padahal, sesuai dengan hak asasi manusia, penyandang disabilitas harus memiliki hak yang sama dengan masyarakat umum dalam memperoleh pekerjaan. Ditambah dengan adanya payung hukum dalam perlindungan dan pemenuhan hak penyandang disabilitas di Bali yaitu Peraturan Daerah Nomor 9 Tahun 2015 tentang Perlindungan dan Pemenuhan Hak Penyandang Disabilitas yang dapat menjadi dasar pemenuhannya. hak-hak penyandang disabilitas di Bali. Termasuk di dalamnya pemenuhan hak kerja bagi penyandang disabilitas. Metode yang digunakan adalah metode kualitatif. Data primer diperoleh dengan observasi langsung dan wawancara lapangan dengan informan. Sedangkan data sekunder diperoleh dari laporan terkait penyandang disabilitas dalam mengakses pekerjaan. Hasil penelitian menunjukkan bahwa peran pemerintah dalam fungsi pemberdayaan masih lemah. Hal ini terlihat dari kegiatan pelatihan yang diadakan oleh Dinas Sosial Kota Denpasar dan Dinas Tenaga Kerja Kota Denpasar. Pelatihan yang diberikan bervariasi, namun karena keterbatasan anggaran, tampaknya pelatihan yang diberikan jarang dan kurang berkembang bagi sebagian penyandang disabilitas. Selain itu, minimnya pendataan menyebabkan pemerintah cenderung hanya mengundang organisasi disabilitas. Sehingga penyandang disabilitas di luar organisasi kurang mengetahui informasi terkait pelatihan yang diberikan oleh pemerintah. Penelitian ini merekomendasikan agar Dinas Sosial Kota Denpasar dan Disnaker Kota Denpasar meningkatkan sosialisasi agar pemberi kerja lebih peka terhadap hak-hak penyandang disabilitas yang seharusnya sama dengan masyarakat lain pada umumnya.
Strategies in Countering Hoax and Hate Speech in Indonesia
Authors: Hartono Bambang , Seregig I Ketut , Wibowo Budi
Published: October 2021

Hoax and Hate Speech are cyber-crimes that are closely related to ideological, political and religious issues. In Indonesia, just before the 2019 Presidential Election, this crime is very common, mainly used to attack political opponents. In this study, we provide several samples of Hoax and Hate Speech crimes, namely those with ideological, political and religious nuances. We consider these three crime samples to be sufficient to illustrate that Hoax and Hate Speech greatly influence the stability of domestic security. Based on the results of research conducted at the Directorate of Cyber Crime Enforcement of the Indonesian Police Criminal Investigation Agency, we can conclude that the strategic steps that must be taken to tackle Hoax and Hate Speech are Preventive Efforts in the form of Cyber Patrol, Hoax labeling, analyzing media opinion trends, dissemination positive news through text media, clarification and public information, security carried out by cover names, cover jobs, and cover stories, and countermeasures. Then, to provide a deterrent effect to the community, repressive efforts through law enforcement activities must be carried out including investigations by means of the Cyber Patrol to find cyber-crime, providing technical assistance and tactical investigations, investigating units in the region in order to uncover networks of cyber perpetrators, providing assistance in examining digital evidence, and cooperating by exchanging information for the purpose of researching and investigating cyber-crime. With the coping methods described above, especially inter-regional police cooperation that is centrally controlled by maximizing technology, the Indonesian police are able to uncover and dismantle networks of cyber-crime perpetrators that occur in Indonesia such as hoaxes, hate speeches and terrorism.
Kualitas Laba Dan Faktor-Faktor Yang Berpengaruh (Studi Kasus Pada Perusahaan Manufaktur Tahun 2017-2019)
Authors: Kepramareni Putu , Pradnyawati Sagung Oka , Swandewi Ni Nyoman Alit
Published: October 2021

Kualitas laba merupakan kemampuan laba dalam laporan keuangan untuk menjelaskan kondisi laba perusahaan yang sesungguhnya sekaligus digunakan dalam memprediksi laba dimasa depan. Laba yang berkualitas menunjukkan keoptimisan yang dapat memprediksi laba selanjutnya. Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris tentang pengaruh struktur modal, profitabilitas, ukuran perusahaan, likuiditas dan investment opportunity set (IOS) terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2019. Pemilihan sampel dilakukan dengan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda, maka diperoleh sebanyak 65 perusahaan manufaktur sebagai sampel penelitian dengan jumlah amatan sebanyak 195 perusahaan manufaktur. Populasi data dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2019 sejumlah 165 perusahaan manufaktur. Hasil penelitian menunjukkan bahwa variabel struktur modal berpengaruh negatif terhadap kualitas laba sedangkan profitabilitas, ukuran perusahaan dan likuiditas berpengaruh positif terhadap kualitas laba, serta investment opportunity set (IOS) tidak berpengaruh terhadap kualitas laba.
Pengaruh Inflasi dan BI Rate terhadap Simpanan Masyarakat pada Bank Umum Pemerintah di Indonesia Tahun 2010-2019
Authors: Anggraini Selfiana Mery , Purnami A. A. Sri , Wulandari I Gusti Ayu Athina
Published: October 2021

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Inflasi dan BI Rate terhadap Simpanan Masyarakat pada Bank Umum Pemerintah di Indonesia tahun 2010-2019. Secara parsial Inflasi berpengaruh negatif terhadap simpanan masyarakat sedangkan BI Rate berpengaruh positif terhadap simpanan masyarakat pada Bank Umum Pemerintah di Indonesia tahun 2010-2019. Alat analisis data yang digunakan adalah uji asumsi klasik dan pengujian hipotesis dengan metode regresi linear berganda.  Hasil penelitian menunjukan bahwa Inflasi dan BI Rate secara simultan (bersama-sama) berpengaruh positif dan signifikan terhadap simpanan masyarakat pada Bank Umum Pemerintah di Indonesia. Secara parsial, Inflasi berpengaruh negatif dan tidak signifikan terhadap simpanan masyarakat pada Bank Umum Pemerintah dan BI Rate berpengaruh negatif dan signifikan terhadap simpanan masyarakat pada Bank Umum Pemerintah di Indonesia.
A Mini Review: Efek Farmakologi Andrographis Paniculata (Sambiloto)
Authors: Cahyawati Putu Nita
Published: October 2021

Andrographis paniculata (A. paniculata) atau sambiloto merupakan salah satu tanaman herbal yang pemanfaatannya cukup luas di masyarakat. Tumbuhan ini tumbuh baik di wilayah Asia Tenggara dan dilaporkan memiliki berbagai efek farmakologi bagi kesehatan. A. paniculata diketahui memiliki efek antikanker, antibakteri, analgetik, antidiabetik dan menurunkan tekanan darah. Akan tetapi, semua hasil penelitian ini masih terbatas pada pengujian pada hewan coba dan belum ada uji klinis yang memadai pada manusia. Data efek tanaman ini pada kesehatan reproduksi juga menunjukkan bahwa tanaman ini dapat mengganggu proses spermatogenesis sehingga dapat mengganggu kesuburan.
Analisis Pengaruh Pengalaman Terhadap Kompetensi Serta Pengaruhnya Terhadap Produktivitas Ukm Di Kota Denpasar, Provinsi Bali
Authors: Adyatma I Wayan Chandra , Nida Desak Rurik Pradnya Paramitha
Published: October 2021

Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman kerja terhadap kompetensi, serta pengaruhnya terhadap produktivitas UKM di Kota Denpasar. Analisis yang digunakan dalam penelitian ini adalah dengan menggunakan analisis jalur (Path Analysis) dengan model satu jalur. Data yang digunakan dalam penelitian ini merupakan data primer yang dibagikan kepada pelaku serta karyawan UKM yang ada di Kota Denpasar, kuisioner yang dibagikan berjumlah 100 buah kuisioner. Dari hasil penghitungan uji analisis yang dilakukan oleh peneliti, didapatkan hasil yang memberikan gambaran bahwa: (1) variabel pengalaman kerja menunjukan pengaruh signifikan dan positif terhadap produktivitas pelaku (pemilik dan karyawan) UKM di Kota Denpasar. (2) variabel kompensasi menunjukan pengaruh signifikan dan positif terhadap variabel produktivitas karyawan dan pemilik UKM yang ada di Kota Denpasar. (3) variabel pengalaman kerja menunjukan pengaruh signifikan dan positif terhadap variabel kompetensi UKM yang berada di Kota Denpasar Provinsi Bali.
PENGUATAN PERAN KELUARGA DALAM PENCAPAIAN TARGET REGULASI GULA DARAH PASIEN DIABETES MELITUS DI RS SANJIWANI
Authors: Saputra W Eka , Sadguna Dewa Nyoman , Widari D. A. P Niti
Published: October 2021

Diabetes Melitus (DM) merupakan kelompok penyakit metabolik yang ditandai dengan tingginya kadar glukosa di dalam darah (hiperglikemia) yang diakibatkan gangguan sekresi insulin, penurunan kerja insulin atau akibat dari keduanya. Target regulasi kadar gula darah pada pasien diabetes adalah kunci keberhasilan menenkan kesakitan serat mencegah munculnya komplikasi DM seperti gagal ginjal kronis, penyakit jantung ataupun stroke. Mencapai target gula darah yang terkendali baik merupakan hal yang sangat sulit bagi pasien akibat perilaku kurang disiplin dalam melakukan pengobatan maupun melaksanakan diit makanan yang merupakan standar pengobatan DM. Dukungan keluarga dekat sangat dibutuhkan dalam menegakkan disiplin pasien DM untuk mematuhi pengobatan dan pola makan yang sesuai instruksi dokter.   Kegiatan PKM ini bertujuan untuk membentuk kelompok pengawas minum obat dan pola makan pada mitra yang akan memantau pasien DM dalam mematuhi instruksi dokter. Kegiatan PKM dimulai dengan sosialisasi kegiatan, focus group discussion, pelaksanaan kegiatan serta evaluasi hasil kegiatan. Adapun outcome dari PKM ini adalah terdapat peningkatan pengetahuan mitra mengenai penyakit DM, baik dari penyebab, gejala penyakit, pengobatan serta pola diit penderita DM. Dari hasil kegiatan PKM didapatkan bahwa terjadi peningkatan pengetahuan mitra mengenai penaykit DM, pengobatan serta pola diit DM sebesar 80%. Outcome  kegiatan berupa regulasi kadar gula darah terkontrol baik dengan melakukan pemeriksaan kadar gula darah puasa dan 2 jam PP menunjukkan perbaikan sebesar 80%.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR INTERNAL PEMERINTAH DAERAH PADA BPKP RI PERWAKILAN PROVINSI BALI
Authors: Lehot Erminilda Alvionita , Datrini Luh Kade , Manuaba I. B. Made Putra
Published: October 2021

Pada riset yang sedang saya buat ini menjelasakan tentang judul yang dibuat ini. Yang dimana meneruskan suatu masalah untuk bisa dikaji lebih dalam pada riset yang saya buat ini dimana apakah pemahaman good governance, ketidakjelasan peran, komitmen organisasi, kerahasiaan dan locus of control berpengaruh pada kinerja auditor. Serta pada saat melakukan sebuah riset sudah mencari data untuk bisa diteliti dan untuk dikumpulkan melalui penyebaran kuesioner. Dengan menggunakan jenis data yang bisa digunakan pada saat meneliti dengan menggunakan data kuantitatif. Dan pada saat melakukan riset mendapatkan jumlah sampel sebanyak 88 responden yang bisa ditentukan dengan menggunakan jawaban sampel jenuh. Dimana pada saat melakukan penelitian sudah bisa menggunakan teknik analisis data serta data yang digunakan pada riset tersebut yaitu uji instrumen, lalu asumsi klasik, dan terakhir uji hipotesis. Dan dari semua hasil telah mendapatkan jawaban dan kesimpulan bahwa good governance berpengaruh terhadap kinerja auditor. Pada jawaban ketidakjelasan peran tidak berpengaruh terhadap kinerja auditor. Sedangkan jawaban dari komitmen organisasi juga tidak berpengaruh terhadap kinerja. Dan pada kerahasiaan mendapatkan jawaban adanya pengaruh positif terhadap kinerja. Sedangkan pada locus of control mendapatkan jawaban adanya pengaruh positif terhadap kinerja.
Protocols for radiological diagnosis of various clinical forms of pathological tooth resorption using cone-beam computed tomography
Authors: Chibisova M. A. , Batyukov N. M. , Batyukov I. N.
Published: October 2021

Resorption of hard tissues in a permanent tooth is manifested by the loss of cement or dentin of the tooth. At the initial stages of development, the disease is asymptomatic, which significantly complicates early diagnosis and reduces the likelihood of a successful outcome of treatment. The pathogenesis of the disease has been studied, while the main etiological factor is not known. The researchers point only to the main factors predisposing to the development of tooth resorption. The prevalence of this condition continues to be studied using the new capabilities of cone-beam computed tomography (CBCT), which allows for the earliest and most reliable diagnosis. The three-dimensional X-ray image of the tooth structures makes it more possible to visualize dentin defects at all root levels, and when they are localized on different surfaces. It is this aspect in the diagnosis of pathological tooth resorption that is crucial, since it determines the treatment tactics in general, and the creation of access in conservative surgical treatment. This method of radiation diagnostics has become the standard for examining a dental patient in the clinics of the Department of Dentistry of the MED Clinic System. The algorithm of reading and interpreting the data of computer tomograms, developed in SPBINST, is also used. Examination of dental patients involves the use of CBCT for the preparation of a comprehensive treatment plan, during all types of endodontic treatment, and for monitoring during follow-up in dynamics.
Mindsets of Early-Career Family Physicians Trained in Competency-Based Education
Authors: Ding Mao , Koppula Sudha , Szafran Olga , Au Lillian , Babenko Oksana
Published: October 2021

Introduction: The objective of this study was to examine the mindsets (mastery, performance approach, performance avoidance) of early-career family physicians following graduation from a competency-based education residency program.
Methods: This was a longitudinal, cohort, survey study of family medicine residents at a large Canadian university. The 2015-2017 cohort of family medicine residents was surveyed at three time points: (1) at the end of residency training; (2) at 1 year in clinical practice; and (3) at 3 years in clinical practice. We used Baranik et al’s instrument to measure three types of mindsets. We performed descriptive and multivariate analyses using SPSS 26.0 software.
Results: Irrespective of the time in practice, mean scores were the highest on the mastery mindset and the lowest on the performance avoidance mindset measures (P<.001). Over time, the mastery mindset scores tended to decrease (P=.04).
Conclusion: Family physicians trained in competency-based education continued to be mastery-oriented in the first 3 years of clinical practice. This finding is reassuring given that the mastery mindset is associated with professional well-being and long-term success. Nonetheless, because mastery mindset scores appeared to decrease over time, residency programs need to ensure graduating residents are equipped with knowledge and tools to remain mastery-oriented throughout the course of their professional careers.
Polypharmacy and the coproduction of the experience between physicians and patients
Authors: Mafuzul Huq Md , Maryne Fingolo Julie , Araujo Claudia
Published: October 2021

Purpose: To identify how physicians can help polypharmacy patients deal with their disease condition by focusing on the non-clinical factors of care processes. Therefore, this study aims to answer the following specific questions: (1) What are the causes of polypharmacy? (2) How do patients experience the consequences of polypharmacy? (3) How can the service coproduction concept help physicians manage and reduce polypharmacy? Methodology: We applied a qualitative exploratory study. Data were collected by in-depth interviews, and the material was analyzed considering three coproduction dimensions - knowledge, skills, and motivation. Main results: This research found that several non-clinical factors may cause polypharmacy and trigger problematic phenomena. Accordingly, several initiatives that add value for patients who are in polypharmacy were suggested. Academic contributions: This research increases the knowledge about the non-clinical polypharmacy factors and possible initiatives to mitigate this condition. It is also essential because there are few studies focused on this subject in developing countries like Brazil. Practical contributions: This study proposed several interventions that physicians can use to manage polypharmacy.
Remarked Suppression of Aβ 42 Protomer-Protomer Dissociation Reaction Elucidated by Molecular Dynamics Simulation
Authors: Kurisaki Ikuo , Tanaka Shigenori
Published: October 2021

Multimeric protein complexes are molecular apparatuses to regulate
biological systems and often determine their fate. Among proteins
forming such molecular assemblies, amyloid proteins have drawn attention
over a half-century since amyloid fibril formation of these proteins is
supposed to be a common pathogenic cause for neurodegenerative diseases.
This process is triggered by the accumulation of fibril-like aggregates,
while the microscopic mechanisms are mostly elusive due to technical
limitation of experimental methodologies in individually observing each
of diverse aggregate species in the aqueous solution. We then addressed
this problem by employing atomistic molecular dynamics simulations for
the paradigmatic amyloid protein, amyloid-β (1-42) (Aβ
). Seven different dimeric forms of oligomeric Aβ
fibril-like aggregate in aqueous solution, ranging
from tetramer to decamer, were considered. We found additive effects of
the size of these fibril-like aggregates on their thermodynamic
stability and have clarified kinetic suppression of protomer-protomer
dissociation reactions at and beyond the point of pentamer dimer
formation. This observation was obtained from the specific combination
of the Aβ protomer structure and the physicochemical
condition that we here examined, while it is worthwhile to recall that
several amyloid fibrils take dimeric forms of their protomers. We could
thus conclude that the stable formation of fibril-like protomer dimer
should be involved in a turning point where rapid growth of amyloid
fibrils is triggered.
A multi-disciplinary approach to the diagnosis and management of allergic diseases: An EAACI Task Force
Authors: Vassilopoulou Emilia , Skypala Isabel , FEKETEA GAVRIELA , Gawlik Radoslaw , DunnGalvin Audrey , Meyer Rosan , Pitsios Constantinos , Pop Raluca Maria , Ryan D , Said Maria , Schier Sophie , Vlieg-Boerstra Berber , Kull Inger
Published: October 2021

Background: Guidelines for management of patients with allergic
conditions are available, but the added value of nurses, allied health
care professionals (AHPs) and general practitioners (GPs), in the
management of allergic disease has not been fully clarified. The
European Academy of Allergy and Clinical Immunology (EAACI) appointed a
task force to explore this issue. Aim: To investigate the added value of
nurses, AHPs and GPs in management of allergic diseases, in an
integrated model of care. Methods: A search was made of peer-reviewed
literature published between 2010 and December 2020 (Cochrane Library,
PubMed, and CINAHL) on the involvement of the various specific health
care providers (HCPs) in the management of allergic diseases. Results:
Facilitative models of care for patients with allergies can be achieved
if HCP collaborate in the diagnosis and management. Working in
multidisciplinary teams (MDT) can increase patients’ understanding of
the disease, adherence to treatment, self-care capabilities, and
ultimately improve quality of life. The MDT competencies and procedures
can be improved and enhanced in a climate of mutual respect and shared
values, and with inclusion of patients in the planning of care.
Patient-centered communication among HCPs and emphasis on the added
value of each profession can create an effective integrated model of
care for patients with allergic diseases. Conclusion: Nurses, AHPs, and
GPs, both individually and in collaboration, can contribute to the
improvement of the management of patients with allergic disease. The
interaction between the HCPs and the patients themselves can ensure
maximum support for people with allergies.
Communication skills amidst stakeholders upon higher education based in Manta gauging withal assessing interpersonal skills, whereto appraising societal conveyance on contemporary wonted milieu
Authors: Earnberg Ace
Published: October 2021

This study was aimed at investigating the conflicts that may occur on
the part of university students at ULEAM where it was reflected whether
in the university effective communication skills are built within the
classroom, all through assessment instruments that determine the degree
of skills in terms of communication as in interpersonal relationships.
This study did provide support to issues in the university environment
in the construction by making aware of the impact of an active learning
environment, seeing how receptive students are to the topics covered in
class and how the follow-up of the course is developed by the teacher by
dealing with the difficulties students had in improving the
communication of knowledge with better student-teacher interactions.
Knowledge and attitudes towards human papillomavirus infection among the first year students of the Faculty of Medicine, University of Novi Sad, Serbia
Authors: Mladenovic-Segedi Ljiljana , Mandic Aljosa , Pantelic Milos , Bjelica Artur , Vejnovic Aleksandra
Published: October 2021

Introduction. Persistent infection with highly oncogenic human papillomavirus
is associated with premalignant cervical lesions and cervical cancer, as
well as cancers of the vulva and vagina. The aim of the study was to
determine the level of knowledge and attitudes towards human papillomavirus
infection, its risk factors, clinical manifestations and the use of
contraception. Material and Methods. A total of 355 first-year students of
the Faculty of Medicine, University of Novi Sad, filled in a
non-standardized, self-administered questionnaire designed for the purpose
of this study. The collected data included: sexual history of the
respondents, the use and knowledge of contraception, human papillomavirus
infection, and human papillomavirus vaccine. Results. About 89% of students
have heard of human papillomavirus infection, while 75.5% of them knew that
human papillomavirus infection is a sexually transmitted disease. Accurate
knowledge about human papillomavirus infection was low, while female
students showed higher levels of knowledge compared to the male (4.03 ? 3.07
versus 5.56 ?3.37; p < 0.01). Only 27.6% of students knew that young women
are at a higher risk of human papillomavirus infection, 45.9% of the
respondents knew that the risk of human papillomavirus infection depends on
the number of sexual partners, 34.09% of them knew that a condom does not
provide complete protection against human papillomavirus infection, 53.5%
knew that human papillomavirus can cause cervical cancer, and only 19.7% of
students knew that human papillomavirus infection can cause penile cancer.
Conclusion. The first-year medical students showed a lack of knowledge about
human papillomavirus infection and human papillomavirus-related diseases.
General education and health education of young people is necessary
primarily in secondary schools, in order to preserve the reproductive health
and prevent human papillomavirus-related cancers.
Bloodstream infections in patients with hematologic malignancies and febrile neutropenia - a single center experience
Authors: Dragicevic-Jojkic Marina , Urosevic Ivana , El Farra Amir , Sekulic Borivoj , Percic Ivanka , Savic Aleksandar
Published: October 2021

Introduction. Bacterial blood infections during febrile neutropenia episodes
are urgent medical conditions which were and still are the main cause of
morbidity and mortality among patients with hematologic malignancies. The
aim of this study was to determine the incidence and clinical
characteristics of bacteremia, infectious agents, presence and incidence of
antibiotic resistance, as well as the treatment outcome of bloodstream
infections in patients with hematologic malignancies. Material and Methods.
A three-year retrospective study included 107 patients with hematologic
malignancies and positive blood culture results during febrile neutropenia.
Results. The most common isolates were Gram-negative bacteria (58.5%), with
Escherichia coli being the most frequent pathogen. The Gram-negative
microorganisms were mostly sensitive to carbapenems in 70.7%, whereas
sensitivity to other antibiotics was as follows: piperacillin/ tazobactam
62%, amikacin 58.5%, and third-generation cephalosporins 50.5%.
Acinetobacter spp. was sensitive only to colistin (94.1%). The antibiotic
sensitivity among Gram-positive bacteria was highest to linezolid (97.1%),
followed by teicoplanin (81.4%) and vancomycin (81.4%). In our patients, the
mortality rate during the first 28 days from the moment of positive isolates
was high (37.4%). Most patients died within the first seven days. Bacterial
blood infections caused by Gram-negative bacteria were associated with
significantly higher mortality (?2 = 4.92, p = 0.026). Acinetobacter spp.
was isolated in almost half of the patients with fatal outcome, of whom
62.5% died in the first 24 hours. Conclusion. Bacterial bloodstream
infections are severe complications with a high rate of mortality in febrile
neutropenic hematological patients. Gram-negative bacteria were the most
common isolates in our Clinic, with high mortality. It is of utmost
importance to constantly monitor the resistance of bacteria to antibiotics,
as well as to prevent and control the spread of resistant strains.
Antibiotics resistance patterns should regularly be followed.