bluuebunny/crossref_metadata_2025 huggingface dataset:
STUDI KOMPARATIF KINERJA KEUANGAN BANK NASIONAL DAN BANK ASING (Studi Kasus Pada Bank Nacional Comercio Timor Leste dan Bank Mandiri Indonesia Cabang Timor Leste )
Authors: Barreto Guilhermino Paulo do Santos
Published: September 2019

The aim of this study was to conduct a comparative study and analysis of the financial performance of the national bank, Bank Nacional de Comercio Timor-Leste (BNCTL) and one foreign bank, namely Mandiri Bank Indonesia wich opens a branch in East Timor. The type of data was secondary data such as financial statements of BNCTL Bank and Mandiri Bank branch of East Timor in the period of 2011 – 2013. It consists of a balance sheet and income statement report/earnings. he method used was descriptive quantitative analysis with different test of two average of independent sample t-tests, with a significant level (a) = 5 %. Data analysis used software SPSS for windows. The results of the comparative study between BNCTL Bank and Mandiri branch of East Timor with different test average showed that ; 1) there was a significant performance difference between the PR ratio of  Mandiri Bank branch of East Timor and PR ratio of BNCTL where the p – value 0.021 < 0.05, 2) there was no significant performance difference between Bank Mandiri of East Timor branch and the BNCTL Bank when seen from the ratio of ROA, since the p – value 0.47 > 0.05, 3) there was a performance difference between the ratio of the LDR of Bank Mandiri of East Timor Branch and the ratio of the LDR of Bank BNCTL because the p – value was 0.037 > 0.05.
PERAN PENGENDALIAN ANGGARAN KETAT DAN ETIKA MEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN
Authors: Adnyana Putra Putu , Rasmini Ni Ketut , Putra Astika Ida Bagus
Published: September 2019

This study to examine that tight budget control and ethics climate as a moderation variabels  influence the partisipative budgeting on budgetary slack. The research was conducted at 39 SKPD in Tabanan regency. The Sample was taken by disproportionate stratified random sampling. Data collected by survey with distributing questionnaires. The respondents as many as 273 officials from echelon II, III and IV. The regression analysis shows that the moderation of tight budgetary control were able to weaken the effect of budgetary participation on budgetary slack. Ethics able to weaken the effect of budgetary participation on budgetary slack.
Pengaruh Skeptisisme Profesional, Etika, Tipe Kepribadian, Kompensasi, Dan Pengalaman Pada Pendeteksian Kecuarngan
Authors: Arwinda Sari Kadek Gita , Wirakusuma Made Gede , Ratnadi Ni Made Dwi
Published: September 2019

Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh skeptisisme profesional, etika, tipe kepribadian, kompensasi, dan pengalaman pada pendeteksian kecurangan. Kemampuan auditor dalam mendeteksi kecurangan dapat dipengaruhi oleh karakteristik yang dimiliki oleh auditor, baik karakteristik personal auditor maupun karakteristik dari luar personal auditor. Salah satu karakteristik personal yang mempengaruhi pendeteksian kecurangan adalah skeptisisme profesional yang dimilik oleh seorang auditor. Karakteristik personal lainnya yang dapat mempengaruhi pendeteksian kecurangan adalah etika, tipe kepribadian, dan pengalaman. Selain itu kompensasi merupakan salah satu karakteristik dari luar personal auditor yang mempengaruhi pendeteksian kecurangan. Kelima karakteristik tersebut tentunya akan berpengaruh pada bagaimana kemampuan auditor dalam mendeteksi kecurangan. Kajian teoritis yang digunakan dalam penelitian ini adalah teori atribusi.

Metode penentuan sampel yang digunakan dalam penelitian ini adalah metode nonprobability sampling dengan teknik purposive sampling yaitu auditor yang pernah melakukan audit investigatif dan pernah ditugaskan dalam pekerjaan lapangan. Sampel dalam penelitian ini sebanyak 66 orang auditor. Teknik analisis data yang digunakan dalam penelitian ini adalah Analisis Regresi Linear Berganda. Instrumen penelitian telah lulus uji validitas dan reliabilitas. Model regresi juga telah lulus uji asumsi klasik. Hasil analisis menunjukkan skeptisisme profesional, etika, kompensasi, dan pengalaman berpengaruh positif pada pendeteksian kecurangan, sedangkan tipe kepribadian tidak berpengaruh pada pendeteksian kecurangan.
KECERDASAN SPIRITUAL MEMODERASI GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI PADA KINERJA PENYUSUN LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (LAKIP)
Authors: Hama Ratu Noldy Imanuel , Ratna Sari Maria Mediatrix , Dwija Putri I G. A. M. Asri
Published: September 2019

The adoption of public accountability is a way to account for success or failure in order to achieve the organization's mission is the background of this research. The purpose of this study to determine the influence of leadership style and organizational culture on the performance of the compilers LAKIP moderated by spiritual intelligence. The sample used in this research is nonprobability sampling with census technique. Respondents of this study amounted to 80 people. Primary data used in this study is poured through a statement in the form of questionnaires. Hypothesis test used moderation regression analysis. Hypothesis testing results prove the performance of LAKIP compilers influenced by leadership style and organizational culture. The influence of organizational culture on the performance of government accountability performance reporting reporter can be moderated by spiritual intelligence, while the influence of leadership style on performance of accountability report reporter of government agency performance can not be moderated by spiritual intelligence.
KEMAMPUAN GAYA KEPEMIMPINAN MEMODERASI PENGARUH KOMPETENSI PEGAWAI, SISTEM ADMINISTRASI KEUANGAN DAERAH, SARANA DAN PRASARANA PADA EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH KABUPATEN BADUNG
Authors: Kharismayanti Luh Putu Utami , Widanaputra A.A. Gede Putu , Dwirandra A.A.N Bagus
Published: September 2019

Penelitian ini memiliki tujuan untuk menemukan bukti empiris tentang kemapuan gaya kepemimpinan memoderasi pengaruh kompetensi pegawai, system administrasi keuangan daerah, sarana dan prasarana pada efektivitas pengelolaan keuangan daerah Kabupaten Badung. Penelitian ini menggunakan data kualitatif dan data kuantitatif dari sumber data primer dan sekunder yang dikumpulkan dengan metode kuesioner yang disebar sebanyak 100 kuesioner. Analisis regresi moderasi adalah metode analisis data yang digunakan dalam penelitian ini. Hasil Penelitian ini menunjukkan bahwa gaya kepemimpinan mampu memoderasi pengaruh sistem administrasi keuangan daerah dan sarana dan prasarana pada efektivitas pengelolaan keuangan daerah. Sedangkan gaya kepemimpinan tidak mampu memoderasi pengaruh kompetensi pegawai pada efektivitas pengelolaan keuangan daerah.
KEBIJAKAN PUBLIK DAN RITEL MODERN : STUDI KASUS PELAKSANAAN KEBIJAKAN PLASTIK BERBAYAR
Authors: Saraswaty Amrita Nugraheni
Published: September 2019

This study aims to determine the economic impact on the modern retail businesses after the application of public policy about plastic bag fee by the government. The methodology used is descriptive with interviewing 53 samples of modern retailer in Badung and Denpasar area. This study get the result that, in terms of modern retail, there is a tendency not to impose tariffs on consumer plastic bags because they do not want to lose customers. It can be concluded that the modern retail stores do not feel any significant change of the economic policy of plastic bags fee. Consumers are still willing to pay the price set by the government, and most of the modern retail stores choose not to implement a policy of that paid plastic. Going forward, the policy paid plastic can be equipped with alternative materials usage policies for shopping bags also with a higher tariff for plastic bags. So the number of plastic bags that are used can be reduced and replaced with environmentally friendly materials.
PERAN PROFITABILITAS DALAM MEMEDIASI PENGARUH FINANCIAL LEVERAGE DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN DI BURSA EFEK INDONESIA
Authors: Sari Ni Made Dewi Puspita , Wiksuana I Gusti Bagus
Published: September 2019

The purpose of this study was to determine the role of profitability in mediating the effect of financial leverage and investment opportunity set on the dividend policy. The populations in this study were manufacturing companies listed on the Indonesia Stock Exchange. The sampling of the research was done by census and the number of samples were 12 companies. The data of research were secondary data obtained from Indonesia Stock Exchange website and Indonesian Capital Market Directory from 2011 to 2015. Testing of research hypothesis was conducted by using path analysis technique by tool of SPSS application.The results showed that financial leverage has a negative and significant effect on dividend policy. Investment opportunity set has negative and insignificant effect on dividend policy. Financial leverage has a positive and significant impact on profitability. Investment opportunity sets also have a positive and significant impact on profitability. Profitability has a positive and significant effect on dividend policy. Profitability is able to mediate the effect of financial leverage and investment opportunity set on dividend policy.
PERAN PEMERINTAH DAN MODAL SOSIAL TERHADAP KESEJAHTERAAN RUMAH TANGGA MISKIN DI KECAMATAN GEROKGAK KABUPATEN BULELENG
Authors: Sukrisna Igusti Agung , Sudibia I Ketut , Budiasa I Gde Sudjana
Published: September 2019

Gerokgak district has a majority of poor households in Buleleng regency. The number of poor households in this district tendsto increase significantly. The government has tried to overcome the poverty and improve the welfare of poor households in this district by launching various programs on poverty but has not been able to lower the poverty rate. By considering the previous background, the aims of this study areto analyze the effect of the government's role and social capital toward the welfare of poor households in district of Gerokgak, Buleleng regency. This research was conducted in the district of Gerokgak,Buleleng regency on the 40 heads of poor households, where each village was taken some samples according to the population of poor households. This study uses a quantitative analysis approach that are supported by diskritif and qualitative things. After analyzed by using PLS SEM analysis . It si concluded that :(1) There is a positive and significant  influence of the government's role toward the norms of social capital, 2) There is a positive and significant influence of the government's role toward the social networks of social capital, 3) There is positive and significant government influence toward the trust of social capital, 4) There is positive and significant impact of  norms of social capital on the welfare of poor households, 5) There is positive and significant  influence of networks of social capital toward the welfare of poor households, 6) There is a mediation on the role of government to the welfare of poor households through the constructs norms of social capital, 7) There is mediation on the role of government toward the welfare of poor households through the construct of social capital networks.
DAMPAK UNDANG-UNDANG REPUBLIK INDONESIA NO.11 TAHUN 2016 TENTANG PENGAMPUNAN PAJAK TERHADAP KONDISI BURSA EFEK INDONESIA
Authors: Sumadi Magna Mayputra , Wiagustini Luh Putu
Published: September 2019

This study aims to analyze the difference of the mean significance of abnormal return before and after the event and to test the market reaction due to the tax amnesty event. This research uses a sample of 34 stocks of LQ45 in Indonesia Stock Exchange by using purposive sampling sampling method. This research is done by method of event study study with Market Adjusted Model. The period of the event examined for each event is 15 trading days, ie seven days before the event, one day at the time of the event and seven days after the event. The statistical tests were performed to compare average abnormal returns before and after events and to see market reactions around the event. The result of the research shows that there is no difference of average abnormal return before and after the event of tax amnesty policy, the end of the tax amnesty period I, the end of the tax amnesty period II and the end of the tax amnesty period III. There is no market reaction around the event of the tax amnesty policy, but there is market reaction in the event of the end of the tax amnesty period I, the event of the end of the second amnesty tax period and the end of the tax amnesty period III. The end of the tax amnesty period I, II and III contain information.
ANALISIS FAKTOR-FAKTOR DALAM PERSPEKTIF FRAUD TRIANGLE SEBAGAI PREDIKTOR FRAUDULENT FINANCIAL REPORTING
Authors: Utama I Gusti Putu Oka Surya , Ramantha I Wayan , Badera I Dewa Nyoman
Published: September 2019

The reduction of financial reporting information’s quality is caused by management fraud behavior by manipulate the financial reporting in order to looks good. This research aims to obtain empirical evidence the effect of fraud triangle factors are financial stability, external pressure, personal financial need, financial targets, nature of industry, ineffective monitoring, organizational structure, and auditor switching to fraudulent financial reporting in nonfinancial companies which listed in Indonesia Stock Exchange period 2012-2014. The sample determined by utilizing purposive sampling technique, therefore as many as 156 of observation sample was obtained. The data observed by logistic regression analysis method. The results show that pressure element these are financial stability, external pressure, and personal financial need has a positive effect to fraudulent financial reporting. Opportunity element these are organizational structure has a negative effect to fraudulent financial reporting. Rationalization element, auditors switching has a positive effect to fraudulent financial reporting. Meanwhile financial targets, nature of industry, and ineffective monitoring have no effect.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT KUNJUNGAN KEMBALI WISATAWAN PADA DAYA TARIK WISATA DI KABUPATEN BADUNG
Authors: Wiratini M Ni Nyoman Ayu , Setiawan Nyoman Djinar , Yuliarmi Ni Nyoman
Published: September 2019

Pembangunan pada sektor pariwisata berdampak pada meningkatnya pendapatan perkapita dan kesejahteraan masyarakat. Adapun tujuan penelitian ini adalah 1) Menganalisis pengaruh daya tarik wisata, fasilitas, dan kualitas pelayanan terhadap kepuasan wisatawan. 2) Menganalisis pengaruh daya tarik wisata, fasilitas, kualitas pelayanan dan kepuasan wisatawan terhadap niat kunjungan kembali wisatawan. 3) Menganalisis pengaruh tidak langsung kepuasan wisatawan yang memediasi daya tarik wisata, faslitas, dan kualitas pelayanan terhadap niat kunjungan kembali wisatawan. Metode pengumpulan data dengan observasi, wawancara mendalam serta wawancara terstruktur. Sumber data penelitian ini adalah data primer yang diperoleh dari penyebaran kuesioner pada 156 responden di 4 daya tarik wisata yang dikenakan retribusi, dan data sekunder. Alat analisis yang digunakan dalam penelitian ini adalah metode Path Analisys. Hasil Penelitian ini menunjukkan Daya Tarik Wisata, Kualitas Pelayanan dan Fasilitas berpengaruh positif dan signifikan terhadap Kepuasan Wisatawan.Daya Tarik Wisata dan Kepuasan Wisatawan berpengaruh Positif dan signifikan terhadap Niat Kunjungan Kembali Wisatawan. Kualitas Pelayanan dan Fasilitas berpengaruh positif namun tidak signifikan terhadap Niat Kunjungan Kembali Wisatawan, dan Variabel Kepuasan Wisatawan merupakan variabel yang memediasi pengaruh Daya Tarik Wisata, Kualitas Pelayanan, Fasilitas terhadap Niat Kunjungan Kembali Wisatawan.
NIAT KONSUMEN LANSIA MENGONSUMSI SUPLEMEN MULTIVITAMIN YANG DIMODERASI MOTIF UNTUK SEHAT
Authors: Satrya Anggara Putra Anak Agung Gede , Sri Suprapti Ni Wayan , Kerti Yasa Ni Nyoman
Published: September 2019

The purpose of this study is to explain the influence of consumer attitudes, normative aspects, aspects of information, and perception of behavioral control on intentions of taking multivitamin supplements, as well as the role of motive for healthy as a moderating variable. The population in this study were the elderly who had the intention of taking multivitamin supplements. The technique of determining the sample was done by using purposive sampling method with 133 elderly people and domiciled in Denpasar as respondent. Questionnaire as research instrument and the moderated regression analysis as analysis technique in this research. The results showed that consumer attitudes and normative aspects had a negative and significant effect on intention of multivitamin supplement, while the information aspect and perception of behavior control had positive and significant effect on intention of multivitamin supplement. Motives for healthy are able to moderate the influence of consumer attitudes, normative aspects, aspects of information, and perceptions of behavioral control against intention to consume multivitamin supplements.
LOCUS OF CONTROL PEMODERASIPENGARUH KECERDASAN INTELEKTUAL, EMOSIONAL, DAN SPIRITUAL PADA KEPUTUSAN ETIS KONSULTAN PAJAK
Authors: Pratama I Made Indra , Wirama Dewa
Published: September 2019

Penelitian ini bertujuan untuk menguji pengaruh kecerdasan intelektual, emosional, dan spiritual pada keputusan etis konsultan pajak dengan locus of control sebagai variabel pemoderasi.Populasi penelitian adalah seluruh konsultan pajak yang bekerja pada kantor konsultan pajak di daerah Bali. Sampel penelitian ditentukan dengan menggunakan metode purposivesampling, kriteria yang digunakan ialah konsultan pajak yang memiliki minimal satu sertifikat brevet. Teknik analisis data yang digunakan dalam penelitian adalah analisis regresi linier berganda dan moderates regression analysis. Hasil pengujian membuktikan bahwa variabel  kecerdasan intelektual berpengaruh pada keputusan etis,kecerdasan emosional berpengaruh pada keputusan etis,kecerdasan spiritual berpengaruh pada keputusan etis. Locus of control memoderasi pengaruh kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual pada keputusan etis.
EFEKTIVITAS DAN DAMPAK PROGRAM NASIONAL PEMBERDAYAAN MASYARAKAT-MANDIRI PERDESAAN (PNPM-MPd) DI KECAMATAN DENPASAR UTARA
Authors: Kirwati Nyoman , Setiawina N. Djinar , Yasa I.G.W Murjana
Published: September 2019

The purpose of the study was to analyze the effectiveness of the National Program for Community Empowerment-Mandiri Rural in District of North Denpasar, to analyze the differences in income, employment opportunities for poor households before and after attending the National Community Empowerment Program-Mandiri Rural in District of North Denpasar and to identify the weaknesses of the National Program for Community Empowerment in Rural Self- District of North Denpasar. Results of hypothesis testing carried out showed that the effectiveness of the implementation of the National Program for Community Empowerment - Mandiri in Rural Areas (PNPM-MP) in District of North Denpasar as very effective in terms of four indicators namely: the program objectives, program objectives, funding programs, and allocation of funds program. Judging from the impact of PNPM Mandiri to improve household incomes in District of North Denpasar conducted showed that the implementation of the Program PNPM Rural in North Denpasar District had enough impact on increasing incomes of the poor and increase employment opportunities for the poor. Job opportunities after the poor households get help National Community Empowerment Program-Independent Rural (PNPM-MP) in the District of North Denpasar positive effect increasing employment opportunities of poor households.
PENGARUH OPINI GOING CONCERN, PERGANTIAN MANAJEMEN, KESULITAN KEUANGAN, DAN REPUTASI AUDITOR PADA AUDITOR SWITCHING
Authors: Yudha Cok Krisna , Rasmini Ni Ketut , Wirakusuma Made Gede
Published: September 2019

Penelitian ini bertujuan untuk menganalisis pengaruh opini going concern, pergantian manajemen, kesulitan keuangan dan reputasi auditor pada auditor switching serta menguji perbedaan pengaruh opini going concern, pergantian manajemen, kesulitan keuangan dan reputasi auditor pada auditor switching antara perusahaan berukuran besar, sedang dan kecil. Data penelitian dikumpulkan dari perusahaan manufaktur terbuka (Tbk) yang terdaftar di BEI. Jumlah pengamatan sejumlah 368 observasi dari tahun 2013-2015. Metode analisis menggunakan uji regresi logistik dan uji beda koefisien regresi. Hasil studi menunjukkan bahwa terdapat pengaruh kesulitan keuangan dan reputasi auditor terhadap auditorswitching. Namun opini going concern dan pergantian manajemen tidak berpengaruh terhadap auditor switching. Hasil penelitian juga menyimpulkan bahwa terdapat perbedaan pengaruh opini going concern, pergantian manajemen, kesulitan keuangan dan reputasi auditor pada auditor switching antara perusahaan besar dan kecil.
EFEKTIVITAS INTEGRASI MUSYAWARAH PERENCANAAN PEMBANGUNAN DESA DENGAN PROGRAM NASIONAL PEMBERDAYAAN MASYARAKAT MANDIRI PERDESAAN DI KABUPATEN BADUNG PROVINSI BALI
Authors: Mahajaya Ida Bagus Krisdeny , Yasa I Nyoman Mahaendra , Yuliarmi Ni Nyoman
Published: September 2019

This study to analyze (1) the effectiveness of the integration program rural development planning with community empowerment national program of rural self-sufficient in the Badung regency of Bali Province; (2) the effect of the implementation of the integration program rural development planning with the national community empowerment program in rural independently on household income target in the Badung regency of Bali Province; (3) the effect of the implementation of the integration program rural development planning with community empowerment national program on employment in rural independent target households in the Badung regency of Bali province. The results showed (1) the effectiveness of the integration program rural development planning with the national community empowerment program in rural independent in the Badung regency of Bali Province effective with the achievement of values ??above 80 percent; (2) The implementation of the integration program rural development planning with national community empowerment program in rural independent positive and significant impact on household income target in the Badung regency of Bali Province; (3) The implementation of the integration program rural development planning with national community empowerment program in rural independent positive and significant impact on employment for the target households in the Badung regency of Bali province.
PERAN KEPERCAYAAN DALAM MEMEDIASI PENGARUH KUALITAS PRODUK DAN NILAI TERHADAP NIAT BELI ULANG PRODUK HIJAU (STUDI PADA PRODUK KOPI MEREK STARBUCKS)
Authors: Pinaria Ni wayan Chintia , Sukaatmadja I Putu Gde , Yudi Setiawan Putu
Published: September 2019

The objective of the research is to know the role of trust in mediating the effect of product quality and value on the repurchase intention of buying green products (study on Starbucks coffee). Consumers who have purchased Starbucks coffee are the study population. The technique of determining the sample was done by using purposive sampling method with 130 respondents. Questionnaire as research instrument and analysis technique used is Partial Least Square with Sobel Test. Based on the result of research, green perceived quality and green perceived value have positive and significant effect on trust and repurchase intention. Furthermore, it was found an important role of trust that not only directly affects repurchase intention but also significantly mediates the effect of green perceived quality and green perceived value ??on repurchase intentions.
PENGARUH SISTEM PENGENDALIAN INTERN, KEMAMPUAN SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI PADA KUALITAS LAPORAN BARANG MILIK DAERAH
Authors: Subrata I Wayan , Yasa Gerianta Wirawan , Astika Ida Bagus Putra
Published: September 2019

This research aimed to get empirical evidence of the effect of the internal control system, human resource ability and information technology utilization on quality of local government assets report. The amount of samples in this research were 42 work units (SKPD) on Gianyar local government, that selected by purposive sampling method. The data about internal control systems, human resource ability and information technology utilization was collected by the use of questionnaire, while the data about quality of local government assets report was collected by evaluate the compliance level of assets report with established criteria based Permendagri No. 17 in 2007. The analysis technique used is multiple linear regression analysis. The result of analysis showed that the internal control system, human resource ability and information technology utilization has positive effect on quality of local government assets report.
Kinerja RSUD Wangaya Kota Denpasar Berbasis Balanced Scorecard
Authors: Wahyuni Tri Wahyuni , Sri Artini Luh Gede
Published: September 2019

Penelitian ini membahas tentang pengukuran kinerja RSUD Wangaya Kota Denpasar sebagai organisasi sektor publik berstatus BLUD dengan menggunakan metode Balanced Scorecard (BSC). Tujuan dari penelitian ini adalah untuk mengetahui dan mengenal kinerja RSUD Wangaya Kota Denpasar secara komprehensif dengan metode  BSC selama kurun waktu tiga tahun yaitu tahun 2014 sampai tahun 2016, meliputi empat perspektif yaitu perspektif pelanggan, perspektif keuangan, perspektif proses bisnis internal dan perspektif pembelajaran dan pertumbuhan. Hasil penelitian kinerja RS secara menyeluruh memperoleh nilai 73%, memperoleh kualifikasi dengan nilai Baik dengan tingkat keberhasilan tergolong Berhasil.
KEMAMPUAN KEPEMILIKAN INSTITUSIONAL MEMODERASI PENGARUH DIVERSITAS GENDER, KEBANGSAAN, PENGALAMAN DEWAN PADA LUAS INTELLECTUAL CAPITAL DISCLOSURE
Authors: Vedanti Pratiwi IA Ika , Badera I Dewa Nyoman , Budiartha I Ketut
Published: September 2019

This research aims to obtain empirical evidence about the effect of gender diversity, nationality, experience on the wideness of IC Disclosure with institutional ownership as moderating variable. The sample of this research amounted to 78 companies from 440 non financial companies with intensive intellectual capital that are registered at BEI during period year of 2012-2015. Data analysis technique used in this research is multiple regression analysis and absolute difference value test. The result of this research show that gender diversity has negative impact on the wideness of IC Disclosure, nationality diversity has positive impact on the wideness of IC Disclosure, experience diversity has not impact on the wideness of IC Disclosure, the institutional ownership is able to moderate the effect of gender and nationality diversity on the wideness of IC Disclosure, the institutional ownership is not able to moderate the effect of experience diversity on the wideness of IC Disclosure.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN MIRA-MAR BLOCK DILI TIMOR LESTE
Authors: De Jesus lay Alexandre , Wiksuana I.G.B.
Published: September 2019

The aim of the study was to determine the effect of Liquidity, Solvency, and Activity on the profitability of the company of Mira Mar-Block Dili East Timor. The data used was obtained from the financial statements of the company of Mira-Mar Block, Dili, East Timor, in the form of Balance Sheet and Income Statement. After the data was collected then analyzed by using multiple linear regression analysis models. This analysis model used normality test, autocorrelation, multi co-linearity test, and permanent test of regression models. The Multiple Linear Regression analysis results showed that the Liquidity Ratio (CR) significantly effects on the Profitability (ROE), while the Solvency Ratio (DER) and the Ratio of Activity (TATO) do not significantly effect on the Profitability (ROE).
PENGARUH INFLASI DAN LEVERAGE TERHADAP PROFITABILITAS DAN RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Authors: Adyatmika I Gede Putra , Wiksuana I Gusti Bagus
Published: September 2019

The purpose of this study is to determine the effect of Inflation and Leverage on Profitability and Stock Return as well as knowing the ability of Profitability in mediating the influence of Inflation and Leverage to Stock Return at manufacturing companies in Indonesiai Stock Exchange. This research uses stocks of manufacturing sector companies as the object of research. The sampling of the research was conducted by proportional random sampling method and the number of samples of this study were 31 companies obtained from the Indonesia Stock Exchange website from 2012 until 2016. Hypothesis testing is done by path analysis method with the help of SPSS program. The results of the study found that (1) Inflation has a negative and significant effect on the Stock Return, (2) Leverage has a negative and significant effect on Stock Return, (3) Profitability has a positive and significant effect on Stock Return, (4) Inflation has negative and insignificant influence on Profitability, (5) Leverage has a negative and significant influence on Profitability, (6) Profitability is not able to mediate the influence of Inflation on Stock Return, (7) Profitability able to mediate the influence of Leverage on Stock Return.
KOMPARASI REKSADANA SAHAM PERUSAHAAN INVESTASI NASIONAL DAN ASING DI INDONESIA DILIHAT DARI KINERJA, MARKET TIMING DAN STOCK SELECTION
Authors: Utami Anak agung ayu Putri , Sri Artini Luh Gede
Published: September 2019

The purpose of this research is to know the significance of the difference between a mutual fund company’s stock of foreign and national investment in Indonesia viewed from performance,to find out which is better between mutual fund investment company national and foreign views of market timing and stock selection.The population of this research is the mutual fund shares that are listed on the website of the financial services authority-performance outperform during periods of 2014-2016. The selection of the samples was done objectively based on investment companies. Assessment of the performance of mutual fund shares using the Sharpe Index while market timing and stock selection using Treynor Mazuy. The method used is the technique of data analysis in the form of two different test averages with the help of IBM SPSS program.The results showed that there was no significant difference between the mutual fund company’s stock of foreign and national investment in Indonesia viewed from the performance by using Sharpe Index, market timing stock mutual fund national invesment better than market timing foreign companies and stock selection mutual fund national invesment better than stock selection foreign companies.
Determinan Produksi Kedelai di Indonesia dan Implikasi Kebijakannya
Authors: Kharisma Bayu
Published: September 2019

This paper aims to determine the determinants of soybean production in Indonesia and its policy implications. Based on the estimation results, the determinants affecting soybean production in Indonesia during 1984-2013 period are: harvest area, productivity, number of labor in food crop agriculture sector, soybean import of previous year and price ratio of soybean with fertilizer price. The factors that have a significant influence on soybean production are the area of harvest, productivity, the ratio of soybean prices to fertilizer prices and the amount of labor in the food crops sector. Meanwhile, various policies that can be done by the government in order to increase soybean production in Indonesia include the provision of soybean seeds, subsidized production facilities and lending, protection policies and basic price and special programs for soybean development.
Pemahaman dan Realitas Implementasi Workplace Spirituality dalam Perencanaan dan Pelaksanaan Anggaran
Authors: Iismiati Iismiati , Dwirandra A.A.N.B
Published: September 2019

Penelitian ini dilatarbelakangi oleh konsep manusia seutuhnya yang belum terimplementasi sepenuhnya di tempat kerja, karena kebanyakan orang menganggap tempat kerja adalah tempat untuk mencari sesuatu yang bersifat duniawi dengan melupakan kehidupan batin dan mengabaikan nilai-nilai agama. Tujuan penelitian adalah untuk memahami realitas workplace spirituality dalam perencanaan dan pelaksanaan anggaran. Data penelitian diperoleh melalui wawancara mendalam dan observasi partisipatif, yang kemudian dianalisis dengan Analisis Fenomenologi Interpretatif (AFI). Hasil penelitian  menginterpretasikan pemahaman informan tentang workplace spirituality menjadi 3 (tiga) sudut pandang yaitu pandangan intrinsik, pandangan agama, dan pandangan eksistensialis. Realitas workplace spirituality dalam perencanaan dan pelaksanaan anggaran belum sepenuhnya sesuai dengan pemahaman informan karena adanya penyimpangan, dikarenakan perilaku aparatur masih mengabaikan nilai-nilai spiritualitas. Ketidakselarasan antara realitas dengan pemahaman workplace spirituality dalam perencanaan dan pelaksanaan anggaran diperlukan faktor pengendali seperti suprastruktur pimpinan, lingkungan kerja, dan personal value.
KOMPARASI CAPITAL ASSET PRICING MODEL DAN FAMA-FRENCH THREE FACTOR MODEL DALAM MEMPREDIKSI RETURN SAHAM
Authors: Ratna Dewi Ni Putu Desy , Suartana I Wayan
Published: September 2019

Tujuan dari penelitian ini adalah untuk membandingkan kemampuan CAPM dan FF3FM dalam memprediksi return saham di Bursa Efek Indonesia.  Populasi dalam penelitian ini adalah perusahaan-perusahaan terdaftar di Bursa Efek Indonesia yang termasuk dalam kelompok saham Indeks Kompas 100 pada periode 2012-2016. Hasil penelitian menunjukkan bahwa variabel market risk premium berpengaruh positif terhadap return pada enam portofolio yang dibentuk dalam CAPM dan FF3FM. Variabel size premium berpengaruh positif pada return portofolio S/H, S/M, dan S/L dan berpengaruh negatif pada return portofolio B/H, B/M, dan B/L. Variabel book to market premium berpengaruh positif pada return portofolio B/H, S/H, dan S/M dan berpengaruh negatif pada return portofolio B/L dan S/L. Sedangkan variabel book to market premium tidak berpengaruh pada return portofolio B/M. Nilai adjusted R square CAPM dan FF3FM menunjukkan bahwa kemampuan FF3FM lebih baik dalam menjelaskan return dibandingkan CAPM.
PENGARUH WORK FAMILY CONFLICT TERHADAP STRES KERJA DAN KINERJA WANITA PERAWAT DI RUMAH SAKIT UMUM DAERAH PRAYA LOMBOK
Authors: Agustina Reny , Sudibya I Gde Adnyana
Published: September 2019

Work Family Conflict is one of the most frequent conflicts among nurses in married nurses, where a nurse has to divide the time for business and household. If workplace family conflicts can not be avoided, then it can cause stress and performance. While the performance is much needed in the job as a nurse, which must be infected patients with high risk. The purpose of this study is analyze the effect of family conflict on job stress and performance. The research conducted at Praya Hospital. The number of samples study is 49 respondents with purposive sampling method with the criteria of female nurses who are married. Data with questionnaire distribution and using Path Analysis as data analysis techniques. The Sobel test is also used to determine whether there is mediation. The results of this study indicate that family conflict has a positive effect on job stress, work stress negatively affect the performance, and work family conflict negatively affect the performance,work stress is mediate the influence of conflict family on performance. Practical implications of this research are expected to be a consideration for the management of Praya Hospital to better pay attention to the welfare of nurses who experience family conflicts so as to reduce stress levels and improve the performance of nurses.
PERAN GREEN TRUST DAN GREEN SATISFACTION MEMEDIASI HUBUNGAN GREEN IMAGE DENGAN GREEN LOYALTY
Authors: Astuti Ni Luh Gde Sari Dewi , Sukaatmadja I Putu Gde
Published: September 2019

Green hotel has become a branding and strategy in winning business competition, if using environmentally friendly energy. This study aims to explain the relationship green image with green trust, green image with green satisfaction, green trust with green loyalty, green satisfaction with green loyalty, green image with green loyalty, and to explain the role of green trust and green satisfaction in mediating green image relationship with green loyalty. The population in this study are the guests who have been staying at Hotel Bali Tropic Resort & Spa (minimum 2 times stay in the period of 2013-2017) with sample size of 100 respondents. This research uses analysis technique PLS (Partial Least Square). This study found that green image has a positive relationship with green trust, green satisfaction, and green loyalty. Green trust and green satisfaction have a positive relationship with green loyalty. Green trust and green satisfaction are able to mediate partially and have a positive relationship with green loyalty.
PENGARUH KOMUNIKASI ORGANISASI, KEPEMIMPINAN TRANSFORMASIONAL DAN KEADILAN ORGANISASI TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR SERTA DAMPAKNYA PADA KINERJA DAN KOMITMEN ORGANISASIONAL
Authors: Triyanthi Meylinda Tr , Subudi Made
Published: September 2019

Penelitian ini bertujuan untuk menganalisis dan menjelaskan pengaruh komunikasi organisasi, kepemimpinan transformasional, dan keadilan organisasi terhadap Organizational Citizenship Behavior (OCB), serta bagaimana Organizational Citizenship Behavior (OCB) memberikan pengaruh terhadap kinerja dan komitmen organisasional PT. Yamaha Direct Distribution Sales Bali. Populasi penelitian ini adalah seluruh karyawan tetap yang bekerja di PT. Yamaha Direct Distribution Sales Bali yaitu sebanyak 37 orang. Teknik penentuan sampel yang digunakan pada penelitian ini adalah sampling jenuh atau sensus dengan instrumen penelitian menggunakan kuesioner. Data dianalisis menggunakan analisis SEM (Structural Equation Modelling) berbasis component atau variance yaitu PLS (Partial Least Square). Hasil penelitian menunjukkan bahwa komunikasi organisasi, kepemimpinan transformasional, dan keadilan organisasi berpengaruh positif dan signifikan terhadap Organizational Citizenship Behavior. Organizational Citizenship Behavior berpengaruh positif dan signifikan terhadap kinerja karyawan, dan Organizational Citizenship Behavior berpengaruh positif dan signifikan terhadap komitmen organisasional.
PENGARUH PERILAKU BELAJAR PADA TINGKAT PEMAHAMAN AKUNTANSI DENGAN MINAT BELAJAR DAN KEPERCAYAAN DIRI SEBAGAI PEMEDIASI
Authors: Narindra Ngurah Mayun , Budiasih I Gusti Ayu Nyoman
Published: September 2019

This study aims to determine the mediation of interest in learning and self-confidence in the influence of learning behavior at the level of understanding of accounting students of Master of Accounting program (MAKSI), Faculty of Economics and Business (FEB), Udayana University. This study uses primary data by using questionnaires, which have fulfilled the validity and reliability test, distributed to 133 students of MAKSI FEB Unud program who qualify for sampling. The amount of data that 133 people can process. Data that has been tabulated then in the analysis using data analysis techniques, including classical assumption test, model feasibility test and path analysis techniques. Based on the calculation of path coefficient (p), it shows that interest in learning and confidence mediates the influence of learning behavior at the level of understanding of accounting.
KAJIAN TERHADAP PENDAPATAN MIGRAN WANITA PEDAGANG SEKTOR INFORMAL DI KOTA DENPASAR
Authors: Wijayanti Ni Nyoman Setya Ari , Marhaeni A.A.I. N.
Published: September 2019

This study aims to analyze;the influence of education level, age, ethnicity, length of marriage age, number of dependents and length of migration to distance migration of informal women migrant traders; the influence of education level, age, ethnicity, age of marriage age, number of dependents, duration of migration and distance of migration to income level of informal female migrant traders;the role of migration spacing in mediating the influence of education level, age, ethnicity, age of marriage, number of dependents and length of migration to income level of informal female migrant traders. The results showed that the level of education, age and number of dependents have a positive and significant effect on the distance of migration of informal women migrant traders in Denpasar City. The duration of migration has a negative and significant effect on the distance of women traders migration. Ethnic and longevity of marriage have no significant effect on migration distance of female migrant traders. The level of education, age, ethnicity, number of dependents and migration spacing have a positive and significant impact on the income of female migrant traders. The duration of the migration has a negative and significant effect on the merchant's income. The age of marriage has no significant effect on income level.
EFEKTIVITAS PENYALURAN KREDIT USAHA RAKYAT PT. BRI (PERSERO) UNIT BLAHKIUH TERHADAP PRODUKTIVITAS UKM DAN PENDAPATAN UKM PENERIMA KUR DI KECAMATAN ABIANSEMAL
Authors: Lastina Ni luh made Ayu danni , Budhi Made Kembar Sri
Published: September 2019

Penelitian ini bertujuan untuk mengetahui efektivitas penyaluran kredit usaha rakyat Bank BRI (Persero) Unit Blahkiuh terhadap produktivitas UKM dan pendapatan UKM penerima KUR di Kecamatan Abiansemal. Alat analisis yang digunakan adalah analisis SEM Partial Least Square (PLS).  Penelitian ini menggunakan jenis data primer dan pengumpulan data dilakukan melalui penyebaran kuesioner kepada UKM yang mengambil KUR di Bank BRI Unit Blahkiuh sebanyak 100 responden. Hasil analisis menunjukkan (i) Efektivitas penyaluran KUR Bank BRI Unit Blahkiuh berpengaruh positif dan signifikan terhadap produktivitas UKM di Kecamatan Abiansemal. (ii) Produktivitas UKM berpengaruh positif dan signifikan terhadap pendapatan UKM di Kecamatan Abiansemal. (iii) Efektivitas penyaluran KUR Bank BRI Unit Blahkiuh berpengaruh positif dan signifikan terhadap pendapatan UKM melalui produktivitas UKM di Kecamatan Abiansemal.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN GOOD GOVERNANCE PADA PEMERINTAH PROVINSI BALI
Authors: Ayub Rai Devia , Suyana Utama Made , Wardana I Gede
Published: September 2019

Terselenggaranya pemerintahan yang baik merupakan prasyarat bagi pemerintahan dalam mewujudkan aspirasi masyarakat dan mencapai cita-cita bangsa dan negara. Setelah dilakukan penelaahan terhadap hasil pemeriksaan pihak eksternal maupun internal, terdapat kecenderungan peningkatan trend jumlah rekomendasi yang diberikan atas temuan hasil pemeriksaan. Rekomendasi diberikan oleh pemeriksa eksternal maupun internal dalam rangka perbaikan dan tindak lanjut atas temuan hasil pemeriksaan. Penelitian ini menganalisis pengaruh langsung dan tidak langsung antara variabel Pengelolaan Keuangan Daerah, SPIP, SAKIP, dan Good Governance pada Pemerintah Provinsi Bali dengan menggunakan data primer kuantitatif yang berbentuk asosiatif didukung dengan data sekunder. Teknik analisis berupa deskriptif dan persamaan struktural alternatif SEM PLS. Hasil penelitian menunjukkan variabel Pengelolaan Keuangan Daerah dan SPIP berpengaruh positif dan signifikan terhadap SAKIP dengan nilai R-Square sebesar 0,647. Selain itu, variabel Pengelolaan Keuangan Daerah, SPIP, SAKIP juga berpengaruh positif dan signifikan terhadap Good Governance dengan nilai R-Square sebesar 0,784.
BEBERAPA FAKTOR YANG MEMPENGARUHI KONTRIBUSI PENGAMBILAN KEPUTUSAN DI RUMAH TANGGA (KASUS PNS PEREMPUAN YANG MENIKAH DI KABUPATEN TABANAN)
Authors: Lestari Ni Putu Sri Eka , Sudirman I Wayan
Published: September 2019

This study aims to analyze, 1) the contribution of decision making in the household of married civil servants in Tabanan District, 2) the influence of wife education, husband education, age, time allocation, and position to the income of married female civil servant wife in Tabanan District , 3) the influence of wife's education, husband's education, age, time allocation, position and income of wife to contribution of decision of married woman civil servant in Tabanan regency; and 4) wife income in mediating wife's education influence, husband's education, age, and positions on the contribution of civil servant marriage decision making in Tabanan regency.               

The result of the research shows that wife education, age, time allocation, and position have positive and significant effect to income of married female civil servant wife in Tabanan regency. The husband education variable has a negative and insignificant effect on the income of female civil servant wife who has been married in Tabanan regency. Wives income mediates the influence of wife's education, age, time allocation and position on contribution of decision making of married woman civil servant in Tabanan regency. The income variable of the wife does not mediate the influence of husband education on the contribution of decision making of married women civil servants in Tabanan regency.
PENGARUH KEBIJAKAN PEMERINTAH, PARTISIPASI MASYARAKAT DAN KEWIRAUSAHAAN TERHADAP KUALITAS DESTINASI WISATA PURA TAMAN AYUN
Authors: Wibawa Made Indra , Budiasa I Gede Sudjana
Published: September 2019

Bali merupakan barometer pariwisata Indonesia, berbagai objek dan daya tarik wisata ditawarkan dari obyek wisata alam, wisata budaya dan minat khusus. Kekhasan budaya dan religinya mampu untuk memikat wisatawan datang dan kembali lagi ke Bali. Pariwisata budaya kini ditengarai sebagai salah satu segmen industri pariwisata yang perkembangannya paling cepat. Hal ini dilandasi oleh adanya kecenderungan atau trend baru di kalangan wisatawan untuk mencari sesuatu yang unik dan otentik dari suatu kebudayaan. Pariwisata budaya diyakini memiliki manfaat positif secara ekonomi dan sosial budaya. Jenis pariwisata ini dapat memberikan keuntungan ekonomi kepada masyarakat lokal. Pemberdayaan dan keterlibatan masyarakat dalam pengembangan pariwisata akan membuat masyarakat akan ikut berpartisipasi dalam menjaga budaya dan alam mereka sehingga pada akhirnya pembangunan pariwisata berkelanjutan akan tercapai. Semakin banyak masyarakat lokal mendapat manfaat dari tourism, maka semakin tinggi kepedulian mereka dalam rangka berpartisipasi menjaga dan memelihara konservasi alam, pelestarian budaya lokal serta secara aktif mengawal masa depan bisnis pelayanan pariwisata.
PENGARUH PARTISIPASI MASYARAKAT DAN KEBIJAKAN PEMERINTAH TERHADAP KESEJAHTERAAN MASYARAKAT MELALUI KEBERLANJUTAN PARIWISATA NUSA PENIDA
Authors: Indrayani Ni Kadek Ayu , Setiawina N Djinar
Published: September 2019

Pemerintah merancang berbagai program pembangunandengan cara memperbaiki struktur ekonomi daerah.Pariwisata Pulau Nusa Penida merupakan industri yang sedang dikembangkan oleh Pemerintah Kabupaten Klungkunguntuk meningkatkan kualitas hidup masyarakat. Tujuan penelitian ini adalah menganalisis. 1) Bagaimana pengaruh partisipasi masyarakat dan peran pemerintah terhadap keberlanjutan pariwisata Nusa Penida; 2) Bagaimana pengaruh keberlanjutan pariwisata Nusa Penida terhadap kesejahteraan masyarakat; dan 3) Apakah variabel partisipasi masyarakat dan peran pemerintah berpengaruh secara tidak langsung terhadap kesejahteraan masyarakat melalui keberlanjutan pariwisata Nusa Penida. Sumber data yaitu data primer yang diperoleh dari kuisioner, dengan jumlah responden sebanyak 98 orang. Alat analisis yang digunakan adalah SEM-PLS.