bluuebunny/crossref_metadata_2025 huggingface dataset:
БАЗОВІ КОМПЕТЕНТНОСТІ МАЙБУТНІХ УЧИТЕЛІВ ПОЧАТКОВОЇ ШКОЛИ ЯК ПЕДАГОГІЧНА ПРОБЛЕМА СУЧАСНОСТІ
Authors:   ДВНЗ «Прикарпатський національний університет імені Василя Стефаника», Хімчук Ліліана
Published: February 2021

The article provides a theoretical analysis of the category of basic competencies of future primary school teachers in modern scientific and pedagogical studies. The current state of elaboration of the problem in scientific and pedagogical sources is generalized; the essence of the concepts “competence”, “competence approach”, “basic competences of future primary school teachers”, “features of basic competences formation” are highlighted. The content of competencies is analyzed on the basis of the educational-professional program of the first (bachelor’s) level of higher education in the field of knowledge 01 Education/Pedagogy in specialty 013 “Primary education” at the pedagogical faculty of Precarpathian National University named after Vasyl Stefanyk. An analysis of these definitions shows that most scholars consider competence to be an integral phenomenon that brings together the knowledge, skills, abilities and experience of future teachers. Scientific sources highlight a variety of competencies that must be mastered by a future primary school teacher while studying at a higher education institution. However, a significant number of concepts defined as basic, distracts higher school teachers and complicates the process of forming the most important competencies for students. According to the author of the article, formation of basic competencies would be more effective if implemented on the basis of didactic principles, namely through: the Педагогічні науки: теорія, історія, інноваційні технології, 2020, № 5–6 (99–100) 160 principle of cordocentrism, characterized by the priority of spiritual and moral dimensions of the educational process over pragmatic and organizational and functional and encourages students to understand pedagogical reality. not only through thinking, but also through the “heart”; the principle of constructive pedagogical interaction, which involves creation of a positive cognitive field in which each subject of the educational process feels comfortable; principles of gamification and early diagnosis and development of professional interests, on the basis of which students develop the ability to create play learning environments in accordance with the personal interests of pupils; the principle of sustainable professional development, introduction of which contributes to the formation of students’ ability to design their own professional image, to outline ways to improve it. The novelty of the author’s approach to this problem is that, taking into account the above principles, the didactic system of basic competencies, combining scientific and emotional components, will be aimed at enhancing creative scientific and pedagogical activities, will have a predictive nature and ensure sustainable professional development of future primary school teachers.
THE ROLE OF PARENTS AND THE COOPERATION WITH SCHOOL IN PREVENTING AND OVERCOMING EDUCATIONAL PROBLEMS
Authors:   Jan Kochanowski University of Kielce University Branch in Piotrków Trybunalski, Poland, Zamecka-Zalas Olga , Kiełtyk-Zaborowska Izabela
Published: February 2021

The article presents an empirical study on the role of parents and their cooperation with schools in preventing and overcoming educational difficulties. To teach effectively it is not enough to be competent and friendly towards pupils. Educational difficulties are the result of many elements, so a teacher has a limited power to solve such problems. Even most perfect educational methods used by a teacher who is lonely in his acting or by parents acting alone will not be effective. They have to cooperate and support each other to prevent difficulties. That is why the cooperation of parents with school is indispensable in order to deal with difficult behavior of pupils.
THEORETICAL ASPECTS OF INNOVATION MODELS AND THEIR PRACTICAL IMPLEMENTATION IN MODERN MEDICAL EDUCATION
Authors:   Zaporizhzhia State Medical University, Kulichenko Alla
Published: February 2021

The article deals with theoretical aspects of innovation models and their implementation in modern medical education. The author focuses on the first innovation model, proposed by J. Schumpeter during the first half of the 20th century. This model considers the so-called “triad” in the innovation process, namely invention, innovation, diffusion. Besides, in this context, J. Schumpeter described the concept of “creative destruction”. As for the last quarter of the 20th century, there were such innovation models as (i) induced innovation model, (ii) evolutionary models, and (iii) models that characterize the way of innovation. The end of the 20th century represented the development of the model of national innovation systems and the model of technological innovation systems.
TRENDS IN THE DISTANCE LEARNING: METHODS AND TECHNOLOGIES
Authors:   National University of Pharmacy, Marchenko Mykhailo , Konovalenko Ilona , Kriukova Anna
Published: February 2021

The article reveals the peculiarities of the use of different types of distance learning. The advent of new technologies has led to the beginning of fundamental changes, including those in the field of education. The authors of the article have analyzed several of the most relevant areas. The use of web technologies to improve communication efficiency is one of the main trends in the field of distance learning. This article provides recommendations on the development and maintenance of distance learning systems. The authors pay special attention to modern international standards developed by international organizations, which should be used in the formation of distance learning systems. The advantages and disadvantages of distance learning for consumers, developers, suppliers, educational process organizers and other interested parties are given.
The Quality of Local Government Financial Statements and The Use of Financial Information in Decision Making
Authors: Shadiqiawan Raden Muhammad Rachmansyah , Mulyani Sri
Published: February 2021

Financial statements contain information that is very helpful for users in making decisions. This study examines whether there are differences in the use of financial statement information decision making between the local government that obtain unqualified and qualified opinion for their financial statements. This study used the Mann Whitney test for hypothesis testing. Data was collected through a survey using a questionnaire on five local governments in West Java.The results of this study indicate that there are no significant differences in the use of financial statement information for local government decision-making, both in local governments that obtain unqualified and qualified opinions for their financial statements. This study also found that the financial statements most often used as a basis for decision making in the two groups of local governments are budget realization statement.
The Effect of Share Ownership Concentration and Company Operation Complexity towards Transfer Pricing Decisions
Authors: Liana Siska , Poulus Sugiono , Pratama Arie
Published: February 2021

This research aims to examine the effect of share ownership concentration and company operation complexity on transfer pricing decisions. The transfer pricing decision in this research is measured by the total indicators of related party transactions of the company. The population in this research are all companies listed on the Indonesia Stock Exchange from 2017 to 2018. The sample selection technique used is purposive sampling and hence, 116 companies have been obtained. The data used in this research were obtained from financial statement data. The data analysis method used in the research is the multiple linear regression analysis. The results showed that share ownership concentration did not affect transfer pricing decisions, whereas company operation complexity projected by multinationality had a significant positive effect on transfer pricing decisions. Research shows that multinational companies are considered to have more significant opportunities by taking advantage of the differences in tax rates.
The Determinants of Corporate Social Responsibility Disclosure: Empirical Evidence from Indonesia Listed Firms
Authors: Handoyo Sofik
Published: February 2021

The study was motivated by previous research findings that indicate the variations of corporate social responsibilities disclosure among countries. The purpose of the study is to examine the determinants that influence corporate social responsibilities disclosure. The determinants namely the firm size, firm age, earning per share, stock price, and industry type, were examined. The sample of the study is listed firms in Indonesia Stock Exchange that issued sustainability reporting. Content analysis of sustainability reporting using the global reporting initiative standard was conducted to measure corporate social responsibilities disclosure. The determinants were examined using multiple regression analysis with a confidence interval level of 95%. The results indicated that the firm size, earning per share and stock price significantly influence the corporate social responsibilities disclosure. Empirical findings of the study contribute in terms of giving an understanding of practice corporate social responsibilities disclosure in a developing country, especially in the Southeast Asia region. Furthermore, the findings provide valuable information for conducting cross-countries' comparative studies.
Application Framework Development for Halal Tourism Guide in Indonesia
Authors: Alfian Adhi , Aulia Marwah , Destine Farhanny , Kamila Sufia Nur
Published: February 2021

Indonesia has the potential of abundant natural resources, supported by the advancement of Islamic culture. These provide opportunities for the development of halal tourism in Indonesia utilize technological developments by helping travellers in planning trip from a smartphone. This research aims to develop a framework for the halal tourism industry with the use of an Islamic trip guide application that simplifies and provides interesting direction on tourists' trip. It observes two main aspects which are the application framework of Islamic trip guide and the concept of halal tourism in Indonesia. Researchers collected preliminary data from questionnaires and interviews. Afterwards, develop an Islamic trip application framework that provides halal tourism points in various regions in Indonesia, at each destination, there is a mission or challenge trip that must be visited by the user. The results from the development of this application are the form of ease of access to halal tourism as well as increased interest from tourists to halal trips in Indonesia.
Blockchain Disruption on Management Accountant's Role: Systematic Literature Review
Authors: Saputro Vecco Suryahadi , Ritchi Hamzah , Handoyo Sofik
Published: February 2021

Blockchain considered as an emerging technology that potentially disrupts how management accountant work and his role. This research intends to understand what Blockchain’s capabilities will disrupt the profession by conducting a systematic literature review (SLR). A protocol of SLR is inspired by Kitchenham, Van Akthley, and Okoli in their works. The protocol consists of identifying purpose and outcome research, definition research question, preparing search and review protocol, title and abstract screening, paper quality assessment, data extraction, and data analysis. MAXQDA  was used to conduct the SLR protocol. Seven academic journal databases were used in the searching stage. Kitchenham’s guidelines inspire data extraction and narrative synthesis. This study finds that Blockchain enables the user to do real-time accounting, gather data for supervising and monitoring function, and streamline the accounting practice process. With these findings, the management accountant can prepare to blockchain disruption by upgrading his analytics and computation skills.
Pengaruh Kombinasi Pupuk NPK dengan Suplemen Pupuk Organik Cair terhadap Jumlah Bakteri dan Jamur Total di Rizosfer serta Hasil Tanaman Sawi Putih (Brassica pekinensis L.) pada Andisols Lembang
Authors: Sara Dirga Sapta , Hindersah Reginawanti , Setiawati Mieke Rochimi
Published: February 2021

Large P fixation on Andisols can be overcome by adding P fertilizer into soil. However, to support good plant growth required the provision of nutrients N, K, micro nutrients and hormones. Research objective was to find out effect of NPK fertilizer with liquid organic fertilizer on total bacteria and fungi in the rhizosphere and plant yield of chinesse cabage (Brassica pekinensis L.) grown in Andisols. Experiment was conducted from March until May 2011 at experimental field of PT. Multiguna Indah Lestari, Kayu Ambon village, Lembang subdistrict, Bandung regency, West Java, with altitude of 1000 m above sea levels. The experimental design was Randomized Block Design with nine treatments and three replications which consisting of combination. The fertilizer rates were without treatment (A), 1dose of NPK (B), 1 dose of liquid organic fertilizer (C), 1 dose of NPK + ½ dose of liquid organic fertilizer (D), 1 dose of NPK + ½ dose of liquid organic fertilizer (E), ½ dose of NPK + 1 dose of liquid organic fertilizer (F), ½ dose of NPK + 1 dose of liquid organic fertilizer (G), 1 dose of NPK + 1 dose of liquid organic fertilizer (H), 1 dose of NPK + 1 ½ dose of liquid organic fertilizer (I). The results showed that NPK fertilizers and liquid organic fertilizer influenced total bacterial as well as fungi in the rhizosphere and plant yield of chinesse cabage. Fertilization treatments that demonstrated the best effect on both microbial population and chinese cabbage yield was application of ½ recommended dose of NPK with 1 recomended dose of liquid organic fertilizer gives the best result of 54,72 kg per plot (54,18 ton ha-1).
Giordano o la ética del ensayista
Authors: Surghi Carlos Eugenio
Published: February 2021

El presente trabajo analiza la figura del abandono como posibilidad ética de la escritura ensayística en El tiempo de la convalecencia, de Alberto Giordano. Entre la especulación teórica y el efecto confesional, entre la sentencia moral y un saber basado en la experiencia, el mismo irrumpe como un registro de escritura que va desde la seguridad de lo que se sabe hacia el abandono como tarea; movimiento que consigo trae la discontinuidad de lo desconocido, la ironía de la desposesión y el escepticismo egotista. De este modo, el texto, que recupera lo mejor de la tradición francesa -el como si barthesiano que noveliza el deseo- y también de la tradición inglesa -la ironía que posibilita el constante interrogarse de la literatura- puede ser leído como una poética del crítico como artista, o de la vocación crítica sin alcance moral.
The Buenos Aires Affair: el comienzo de la obra por venir
Authors: Canala Juan Pablo
Published: February 2021

El presente trabajo intentará demostrar que una atención demorada de las diversas instancias redaccionales de The Buenos Aires Affair de Manuel Puig permite comprender que es en esta novela donde se produce un viraje en el proyecto literario del autor. A partir del análisis del uso del diálogo, del fluir de la voz narrativa, como así también el empleo de las notas al pie, se analizará el proceso escritural de la novela, donde los manuscritos conservados en el archivo por el escritor se constituyen como el semillero, como el espacio en el que confluyen una serie de intereses, de motivos, de imágenes, de técnicas y procedimientos que encontrarán su desarrollo en las novelas siguientes, constituyendo a esta novela como un nuevo comienzo de su literatura.
La ficcionalización de la lectura: didáctica y política en El beso de la mujer araña
Authors: Berneri Leonardo
Published: February 2021

El beso de la mujer araña, la novela que, para gran parte de la crítica, abre la etapa específicamente política de la obra de Puig, se estructura a partir de la tensión entre dos modos de lectura opuestos: en uno la lectura es una ocasión para la interpretación que se despliega como exégesis hermenéutica, en el otro la lectura aparece como una experiencia que en su acontecer confunde arte y vida en un proceso de afectación mutua. Estos dos modos de lectura son encarnados respectivamente por Valentín y Molina, los dos personajes en conversación en la novela, que entablan un proceso de enseñanza-aprendizaje a través del cual Valentín acabará desentendiéndose de los saberes desde los cuales lee para adoptar el modo de lectura vital de Molina.
Boquitas pintadas, siete recorridos
Authors: Ludmer Iris Josefina
Published: February 2021

El texto que aquí presentamos corresponde a la versión del artículo de Joseﬁna Ludmer conservado entre los papeles del archivo de Manuel Puig. En la trascripción se han respetado las grafías y la disposición presente en el original (distribución de párrafos, gráﬁcos y subrayados) Asimismo, se ha indicado la foliación presente en el original.
Federico Pous, Alejandro Quin y Marcelino Viera (eds.), Autoritarismo, historia cultural y resistencia política en América Latina: exponiendo Paraguay. Cham, Palgrave Macmillan, 2018, 301 páginas
Authors: Caballero Ocariz Camilo José
Published: February 2021

Federico Pous, Alejandro Quin y Marcelino Viera (eds.), Autoritarismo, historia cultural y resistencia política en América Latina: exponiendo Paraguay. Cham, Palgrave Macmillan, 2018, 301 páginas
Esperanza López Parada, El botón de seda negra, tradición religiosa y cultura material en las Indias. Madrid-Frankfurt, Iberoamericana-Vervuert, 2018, 428 páginas
Authors: Añón Valeria
Published: February 2021

Esperanza López Parada, El botón de seda negra, tradición religiosa y cultura material en las Indias. Madrid-Frankfurt, Iberoamericana-Vervuert, 2018, 428 páginas
Determination of the Tolerant Concentration of Eisenia fetida to Chrome Solid Residues from Tannery
Authors: BULEJE DEL CARPIO Robert , MARRUFO SALDAÑA Liliana
Published: February 2021

The tanning industry, although it is characterized by the use of the skin waste originated by the cattle raising, in contrast, produces huge volumes of waste, among which chrome shavings stand out due to their high percentage of chromium. The objective of this research was to determine the concentration where earthworms (Eisenia fetida) could tolerate chrome shavings, in order to evaluate the potential for degradation of these wastes through biological treatment. To determine the tolerant concentration, an experimental design was established that included as factors, the time of exposure in weeks (0-11) and the concentrations of exposure: 0.01, 0.02, 0.04, 0.08, 0.12 and 0.16 grams of shavings per grams of substrate. The response variable was the mortality rate. Each treatment was performed in triplicate and a negative control was included. Statistical treatment was performed using ANOVA and multiple comparison tests at 95% confidence with the statistical complement Real Statistics, Statgraphics and Yupana software. The tolerant concentration established in the study was 0.04 g/g (grams of shavings per grams of substrate) which is equivalent to 636 mg/kg (based on dry weight) expressed in weight of chrome per weight of compost.
An Observational Study of JE Cases Detected in National Centre for Disease Control from January 2017 to December 2019
Authors:   Deputy Director, Centre for Arboviral and Zoonotic Diseases, National Centre for Disease Control, Delhi, India, Singhai Monil
Published: February 2021

Introduction: Japanese Encephalitis (JE), a leading cause of AES is a vector-borne disease is caused by the JE virus belonging to the genus Flavivirus (Flaviviridae family), and transmitted by bite of Culex vishnui subgroup tritaeniorhynchus, the most important reported vector species for JE transmission in India. Methodology: A study was conducted on 1131 AES suspected cases in JE laboratory of Centre for Arboviral and Zoonotic diseases, National Centre for Disease Control (NCDC), Delhi from tertiary care referral hospitals of Delhi for laboratory confirmation of JE during the period from January 2017- December 2019. CSF and/ or Serum Samples from 1131 hospitalized AES suspected cases mostly from Delhi, UP, Haryana addresses. They were tested and interpreted for IgM antibodies by the JE IgM Capture ELISA kit (National Institute of Virology, Pune). The demographic profile (age/ sex/ seasonality/ place) of JE confirmed cases were analyzed. Result: 77 (6.8%) out of 1131 AES suspected cases were JE confirmed. 48 patients (62.2%) were of pediatric age group 19 (24.7%) were of middle age adult and 10 (13.0 %) were older age adults out of 77 JE confirmed cases.. The JE cases occurred throughout the year, though maximum cases were observed in the monsoon seasons (June-October) in our study. In our study most of the JE confirmed patients were residents of state of Delhi, Uttar Pradesh and Haryana. Conclusion: The study attempts to highlight the need of strengthening quality of laboratory detection of JE in AES cases, need for intensive vector control policy and re-evaluation of the policy of JE vaccination in India.
On Containment Plan Amid COVID-19 in Red Zone Districts of India: Using Clinical Life Table and Cure Fraction Model
Authors:   Department of Statistics, University of Delhi, Delhi, India, Thakur Arpan Kumar
Published: February 2021

Background and Objective: Ministry of Health and Family Welfare, Government of India took many measures to arrest the spread of COVID-19 disease. This research is intended to shed light on number of confirmed cases with respect to population density of the affected districts, to study the proportion of positives among total sample tested, to construct clinical life table of general population w.r.t. number of daily positive cases and to estimate the long-term survivors among general population. Materials and Methods: Simple scatter plot has been used to see relation between population density and number of cases in different districts of India, cluster analysis technique is used for making cluster of Districts having similar features. Clinical life table is prepared for general population of affected Districts, and mixture & non-mixture cure fraction models used to estimate the proportion of long-term survivors (disease free survival) of general population. Result: Median daily proportion of positives are found to be below 0.05. In 79 identified hot spot Districts average population is very high (36.29 lakhs) with population density of 3404 per square kilometre. Even among those Districts there are huge inter cluster differences w.r.t. number of cases and population density. Clinical life table is constructed for general population of 429 affected Districts, increasing pattern in hazard is found even though study period is small. Long term survivors of disease is simulated and found to be 99.812%. Conclusion: Government ought to make cluster of Districts among red zone Districts, clustering should be based on number of cases and population density. Different containment strategy may be prepared for each cluster of Districts.
Perbedaan Reaksi Pasar terhadap Pelantikan Presiden dan Wakil Presiden Negara Indonesia Tahun 2019
Authors: Paramartha Daisuke Matsuzawa Gede , Mediatrix Ratna Sari Maria
Published: February 2021

This research is an event study that aims to determine the market reaction arising from the inauguration of the president and vice president of Indonesia in 2019, against companies listed in the LQ45 stock sector on October 20, 2019, using the abnormal return indicator. Statistical tests used to test hypotheses are descriptive statistical tests, normality tests and paired sample t-test. The result of paired sample t-test on abnormal return is that there is no significant difference, which means the market does not respond to the event. These results indicate that the efficient market is not answered in the event of inducting the president and vice president of Indonesia in 2019 due to the absence of abnormal returns in it.

Keywords: Event Study; Market Reaction; Abnormal Return; President Election 2019.
Pengaruh Profitabilitas, Leverage dan Komite Audit pada Tax Avoidance
Authors: Antari Ni Wayan Desi , Ery Setiawan Putu
Published: February 2021

The research aims to obtain empirical evidence regarding the effect of profitability, leverage, and audit committee on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The total population of 42 companies using the method of determining the sample is the method of non-probability sampling, especially purposive sampling so as to obtain a total sample of 168. Hypothesis testing is done by using multiple linear regression analysis techniques. The results showed the profitability and audit committee variable had no effect on tax avoidance. The leverage variable shows a significant positive effect on tax avoidance.

Keywords: Profitability; leverage; Audit Committee; CETR.
Faktor Pendukung dan Penghambat Niat Penggunaan Blockchain oleh Auditor di Kantor Akuntan Publik
Authors: Gero Vinsensa M. S. , Sadha Suardikha I Made
Published: February 2021

This study aims to examine the factors that influence the intention to use Blockchain by auditors working at audit firm in Bali. The approach taken is based on a combination of the UTAUT and SQBT models. Performance Expectancy, Effort Expectancy, Socio-Cultural Factors and Facilitating Conditions are determined as enabler factors that support the intention to use Blockchain. The inhibiting factors were adapted from SQBT, namely Uncertainty, Loss Aversion, Sunk Costs and Regret Avoidance. The sampling method uses purposive sampling technique. The research data were obtained through a survey method and analysed using multiple linear regression. The results showed that effort expectancy and socio-cultural factors have positive influence on the intention to use Blockchain by auditors working at audit firm in Bali. Meanwhile, only sunk costs were found to have negative influence on the intention of using Blockchain by auditors.

Keywords: Blockchain; Enabler; Inhibitor; Auditor.
Perbandingan Reaksi Pasar atas Seasoned Equity Offering dengan Tujuan Investasi dan Membayar Utang
Authors: Bella Sri Lestari Ni Komang , Wirama Dewa Gede
Published: February 2021

This research compares market reaction to seasoned equity offering (SEO) with investment purpose and debt repayment purpose. The research was triggered by pecking order theory’s. The sample of this research is 62 Indonesian public companies that carried out SEO during the 2013 to 2019 period. The SEO announcement date is used as event date. The event window is five days around the event date. Abnormal return is measured by market-adjusted model. The result of independent sample t-test shows that market reaction to SEO with investment purpose is better than market reaction to SEO with debt repayment purpose. Average cumulative abnormal return (CAR) of SEO with investment purpose is 0.038 and for SEO with debt repayment purpose is minus 0.006. The difference is statistically significant (p-value=0.011). Therefore, it is concluded that  markets response to additional equity offering, in this case using SEO, depends on the purpose of the SEO.

Keywords: Seasoned Equity Offering; Market Reaction; Abnormal Return; Market-Adjusted Model.
Pengaruh Keahlian Profesional, Independensi, Tingkat Pendidikan dan Pengalaman Kerja terhadap Kinerja Pengawas Kas BPR
Authors: Cahyadi Hanafi , Wirakusuma Made Gede
Published: February 2021

The purpose of this study was to determine the effect of professional expertise, independence, level of education and work experience on the performance of BPR Lestari Bali's cash supervisors. The sample collection technique used is the purposive sampling method. The determined number of samples was 31 Cash Supervisors at PT BPR Lestari Bali. The data analysis technique used is multiple linear regression analysis. The analysis showed that professional expertise, independence, level of education and work experience had a positive and significant effect on the performance of BPR cash supervisors. This indicates that the higher the professional expertise of the cash supervisor, the higher the independence attitude of the cash supervisor, the higher the level of education and the higher work experience a cash supervisor has, the more the performance of the BPR's cash supervisor in BPR Lestari Bali.

Keywords: Professional Expertise; Independence; Education; Experience; The performance.
Reaksi Pasar Atas Pengumuman Hasil Pemilihan Kabinet Kerja Jilid II Presiden Indonesia Tahun 2019
Authors: Putra Subawa I Gede , Sri Harta Mimba Ni Putu
Published: February 2021

This study aims to determine the existence of market reaction to the Announcement of the Election Results of the Cabinet Work Volume II of the President of Indonesia in 2019. This research is an event study with event window for 7 days. The study was conducted on companies listed in the LQ-45 Index for the period August-January 2020. The population of this study were 45 companies listed in the LQ-45 index. The sampling method used is the purposive sampling method. Market reaction to the Announcement of the Election Results of the Cabinet Work Volume II of the President of Indonesia in 2019 was measured using abnormal returns. The data analysis technique used is the one-sample t-test. The test results show that there was a market reaction when the Announcement of the Results of the Election of Cabinet Work Volume II of the President of Indonesia in 2019.

Keywords: Event Study; Work Cabinet Announcement; Abnormal Return.
Love of Money, Machiavellian, Religiusitas dan Kinerja Auditor
Authors: Utami Dewi Ida Ayu Chintya , Gayatri Gayatri
Published: February 2021

This study aims to determine the effect of love of money, machiavellian, religiosity on auditor performance. The population in this study were auditors working at the Public Accountant Firm in Bali which were listed in the Indonesia Public Accountants Institute Directory in 2019 so that a sample of 109 auditors was obtained using the technique of determining saturated sample data. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that love of money and machiavellian have a negative influence on the performance of auditors in public accounting firms in Bali and religiosity has a positive effect on auditor performance in public accounting firms in Bali. This research can provide information about love of money, machiavellian, religiosity on the performance of auditors of Public Accounting Firms in Bali, because it can affect the auditor's performance in achieving better work results.

Keywords: Love Of Money; Machiavellian; Religiosity.
Pengaruh Kebijakan Dividen terhadap Nilai Perusahaan dengan Kebijakan Hutang sebagai Variabel Moderasi
Authors: Santi Dharmastri Laksmi Ida Ayu , Budiartha I Ketut
Published: February 2021

Firm value is defined as market value because firm value is able to provide prosperity for shareholders if the company's share price increases. The purpose of this study is to obtain empirical evidence of dividend policy on firm value and moderation of debt policy on dividend policy on firm value. The study used companies listed on the IDX for the 2016-2018 period with a sample of 37 samples. The analysis technique used is multiple linear regression analysis. Based on the research results, it is known that dividend policy has a negative effect on firm value, debt policy moderates the positive effect of dividend policy on firm value. Dividend policy has succeeded in improving company management. Debt policy can moderate dividend policy, because at the time of distributing dividends the dividend decision is determined by the amount of debt.

Keywords: Company Value; Dividend Policy; Debt Policy.
Pengungkapan Corporate Sosial Responsibility, Media Exposure dan Profitabilitas
Authors: Saraswati Erwin , Nindi Febryanti Upik , Sagitaputri Ananda
Published: February 2021

This research examined the impact of corporate social responsibility (CSR) disclosure on firms’ profitability moderated by media exposure. The samples selected were 15 agricultural firms listed on Indonesian Stock Exchange for the period of 2016-2018. The data were analyzed using Moderated Regression Analysis (MRA). The result showed that CSR disclosure do not affect ROA, but media exposure had a direct effect to ROA. Based on the legitimacy theory, firms conduct CSR to align with societal values and norms. To earn legitimacy from the society, CSR needs to be communicated to channels that are easily accessed by the people, so the benefits of CSR can be realized into profits. Based on the research results, companies are expected to use their websites or social media more often to communicate their CSR activities.  

Keywords: Corporate Sosial Responsibility; Disclosure; Profitability; Media Exposure.
Public Accounting Research and Theories: A Literature Review
Authors: Zamzami Faiz , Mukhlis Mukhlis
Published: February 2021

The purpose of this study is to provide a structured overview of the literature on research on public accounting and the theories used by referring to articles published in four reputable international journals in 2009–2018. It is expected that this article can be a basis for future research and becomes a work request for more precise and focused research questions. A literature review-based approach with two important steps in the analysis of trends in public accounting research was used. First, journals as the source of the data are limited to four reputable international journals that published public sector research. Second, articles are divided into three areas that include financial accounting, management accounting, and auditing. A structured method was then used to analyze the relevant and identified articles. Results show that articles published in four leading international journals do not specifically discuss public accounting. So far, journals publishing public accounting remain rare. Of the four journals, articles in public reports are few. Ten popular theories on how to apply public accounting research were discussed.

g research.

Keywords: Public Accounting, Literature Review, Theory.
Analysis of Creating Shared Value in the Food and Beverage Industry
Authors: Saraswati Erwin
Published: February 2021

This study analyzed the creating shared value (CSV) concept in the food and beverage industry using descriptive quantitative method. CSV is the practice of creating corporate policies and practices that enhance a company's competitiveness while simultaneously advancing the social and economic conditions in communities in which the company sells and operates. It is considered an enhanced version of CSR, which emphasizes the synchronization between social and economic progress. Thirteen listed food and beverage companies in Indonesia from 2015 to 2017 were analyzed, resulting in 39 firm-year observations. We conducted a content analysis on the sample CSR reports using Drozdz et al.’s (2015) indicators. Our analysis showed that companies created value mostly for their customers, since customers are especially important for these firms because of their prominent nature. The result supports the legitimacy theory, which stated that companies need to align their operations with the expectations of the society they operate in order to survive. In addition, the result suggests that food and beverage companies need to start creating more shared values for the society, their employees, the environment, and their suppliers. The CSV concept can be a strategic practice for companies.

Keywords: fiscal decentralization, inequality between regions/cities, regional spending, private investment, general allocation funds
PEKERJAAN MENGGERINDA DAN MEMAHAT PATUNG SEBAGAI FAKTOR RISIKO CARPAL TUNNEL SYNDROME PADA PEKERJA DI KABUPATEN GIANYAR
Authors: Wulantika Gusti Ayu Nyoman Nanda , Antari Ni Komang Ayu Juni , Saraswati Putu Ayu Sita , Putra I Nyoman Adi
Published: February 2021

Cedera pada pekerja dapat terjadi oleh karena posisi tangan saat bekerja yang tidak ergonomis dengan durasi waktu yang lama dapat menyebabkan terjadinya gangguan kesehatan. Salah satu gangguan musculoskeletal yang dialami yaitu Carpal Tunnel Syndrome (CTS). CTS merupakan suatu penyakit yang mengakibatkan tangan terasa kesemutan, mati rasa, dan menurunnya fungsi otot tangan. Hal ini diakibatkan karena adanya penekanan pada saraf medianus pada bagian pergelangan tangan. Penelitian ini merupakan penelitian yang menggunakan rancangan observasional analitik dengan metode pendekatan studi cross sectional. Penelitian ini dilakukan pada bulan februari sampai maret 2019 dengan total sampel 104 orang. Terdapat faktor risiko antara pekerjaan menggerinda dan memahat patung dengan kejadian CTS pada pekerja, dimana pekerjaan menggerinda memiliki faktor risiko yang lebih besar terhadap terjadinya CTS. Simpulan dari penelitian ini adalah terdapat hasil yang menunjukkan bahwa adanya hubungan yang signifikan antara pekerjaan menggerinda dan memahat patung terhadap terjadinya CTS.
Hubungan DAYA LEDAK OTOT LENGAN DAN DAYA LEDAK OTOT TUNGKAI TERHADAP AKURASI SMASH PADA PEMAIN BULUTANGKIS
Authors: Hera Helena Jelita , Winaya I Made Niko , Andayani Ni Luh Nopi , Sundari Luh Putu Ratna
Published: February 2021

Bulutangkis merupakan salah satu cabang olahraga prestasi yang banyak diminati oleh masyarakat baik dari kalangan anak-anak sampai orang dewasa. Dari berbagai teknik dasar yang ada didalam permainan bulutangkis, smash merupakan teknik yang paling sering digunakan yaitu sekitar 53,9 % dengan tujuan untuk mendapatkan point. Salah satu unsur dari kemampuan fisik yang berperan dalam permainan bulutangkis yang mempengaruhi akurasi dari pukulan smash yaitu daya ledak otot baik yang berasal dari lengan maupun dari tungkai.

Tujuan dari penelitian ini adalah mengetahui gambaran umum dari daya ledak otot lengan, daya ledak otot tungkai dan akurasi smash pada pemain bulutangkis dan juga membuktikan adanya hubungan daya ledak otot legan dan daya ledak otot tungkai terhadap akurasi smash pada pemain bulutangkis. Penelitian ini adalah penelitian analitik cross sectional yang dilakukan pada bulan Maret 2019. Pengambilan sampel menggunakan teknik purposive sampling. Jumlah sampel penelitian yaitu 56 orang (29 laki-laki, 27 perempuan) yang berusia 18-20 tahun. Variabel independen pada penelitian ini yaitu daya ledak otot lengan yang diukur dengan menggunakan Medicine Ball Put Test dan daya ledak otot tungkai yang diukur dengan menggunakan Vertical Jump Test sedangkan variabel dependen yaitu akurasi smash yang diukur dengan menggunakan Tes Kemampuan Smash.

Hasil penelitian ini dengan menggunakan uji hipotesis korelasi ganda diperoleh nilai p 0,000 atau p < 0.05 dan nilai r 0,946.

Berdasarkan hasil penelitian tersebut maka dapat disimpulkan bahwa terdapat hubungan yang signifikan antara daya ledak otot lengan dan daya ledak otot tungkai terhadap akurasi smash pada pemain bulutangkis.
PEMBERIAN PILATES EXERCISE MENURUNKAN DERAJAT DISMENORE PRIMER PADA SISWI DI SMA NEGERI 3 DENPASAR
Authors: Purba Rolyta Triasari , Saraswati Putu Ayu Sita , Widnyana Made , Adiputra Luh Made Indah Sri Handari
Published: February 2021

Menstruasi merupakan perdarahan akibat peluruhan dinding endometrium secara teratur pada seorang wanita yang tidak sedang hamil dan belum menopouse setiap bulannya. Saat menstruasi wanita banyak mengalami berbagai masalah, salah satunya dismenore primer. Terdapat suatu metode terapi latihan yang dapat digunakan sebagai metode preventif dan kuratif pada kondisi dismenore primer, yaitu pilates exercise. Penelitian ini bertujuan untuk mengetahui pengaruh pemberian pilates exercise dalam menurunkan derajat dismenore primer siswi di SMA Negeri 3 Denpasar. Studi eksperimental ini menggunakan desain control group pre test – post test. Sampel penelitian berjumlah 30 sampel dengan teknik purposive sampling. Terdapat kelompok perlakuan yang diberikan pilates exercise dan kelompok kontrol. Pilates exercise dilakukan 3x/seminggu selama 3 minggu. Derajat dismenore dinilai menggunakan NRS (Numerical Rating Scale) dan MMDQ (Modified Menstrual Distress Questionnaire). Rerata usia kelompok perlakuan dan kelompok kontrol adalah 16,40 tahun dan 16,53 tahun. Rerata IMT kelompok perlakuan dan kelompok kontrol adalah 21,76 kg/m2 dan 21,41 kg/m2. Hasil nilai uji hipotesis paired sample T-test pada MMDQ kelompok perlakuan adalah p=0,000 (p<0,05) dan kelompok kontrol p=0,087 (p>0,05). Pengukuran NRS kelompok perlakuan p=0,000 (p<0,05) dan kelompok kontrol p=0,032 (p<0,05). Hasil Independent sample T-test pada pengukuran MMDQ dan NRS menunjukkan p=0,00 (p<0,05). Dapat disimpulkan bahwa pemberian pilates exercise menurunkan derajat dismenore primer pada siswi di SMA Negeri 3 Denpasar.
PAJAK E-COMMERCE DI KABUPATEN SUMENEP: APA KATA MEREKA?
Authors: Rofiqi Imam , Faisol Moh.
Published: February 2021

Taxes were the main state of income that used as a tool to finance government activities. One of the means to increase revenue in this state is tax sector, DJP imposes taxes on electronic transactions (e-commerce). The problems from this situation of PMK have maked traders or service providers and marketplace platform providers have to cut taxes (PPN and PPnBM) on each transaction, thus making the transactions complicated, in fact the selling value of goods will be of high value with the imposition of the taxes. This qualitative research was conducted in Sumenep Regency by interviewing 13 informants; 1 academician and 12 business people and e-commerce users. The results of the interview our analyzed, the starting from data reduction, data presentation, and drawing conclusions that assisted by analysis tools of NVivo 12. The results of this research are (1) some taxpayers do not know PMK 210 regarding e-commerce tax. That matter because they have not gotten socialization and are not willing to seek information related the regulations; and (2) the existence of the e-commerce tax consider to be valid. Because taxes payment to the state will return to community, like as a infrastructure, and the other determined by laws and regulations.
ANALISIS FAKTOR-FAKTOR WORK-LIFE BALANCE PADA PEGAWAI PT. INDUSTRI TELEKOMUNIKASI INDONESIA (PERSERO) BANDUNG
Authors: Pratiwi Dewi Padmi , Silvianita Anita
Published: February 2021

Companies that manage their human resources professionally will create a balance of work life and personal lives of its employees. This happened at PT. INTI Bandung where the employees already feel a balance between work life and personal life. Thus, the authors conducted this study to determine the work-life balance factor and what was the most dominant factor in the employees of PT. INTI Bandung. The method used in this study is quantitative with descriptive analysis and factor analysis as well as the sampling method that is simple random sampling. The results showed the condition of work-life balance in PT. INTI Bandung has been balanced by proven by the results of the analysis of the questionnaire data that produced a value that reached 77.2%. While the results of the factor analysts indicate that there are four new factors formed, namely the first factor Management of the Work Environment with a contribution value of 32.70%, the second factor Time Management and Role with a contribution value of 13.01%, the third factor Work Time Flexibility and Stress Level with a contribution value of 10.02%, and a fourth factor, Corporate Support with a contribution value of 7.60%. Thus the most dominant work-life balance factor in PT. INTI Bandung is a factor in the Management of Work Environment with a contribution value of 32.70%
PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAANDALAM MENINGKATKAN PROFITABILITAS
Authors: . Ardianti , Ramadhan Abid
Published: February 2021

Corporate social responsibility or more popularly with the term corporate social responsibility is a concept in which a company cannot be separated from its relationship with stakeholders or stakeholders. This concept combines social and economic aspects which aim to help create prosperity for company stakeholders such as consumers, the environment and the surrounding community. The purpose of this study is to analyze and reveal the effect of CSR on profitability as calculated by Return on Assets in companies listed on the Jakarta Islamic Index (JII). model of research is quantitative in nature. Methods of data analysis in this study using simple linear regression analysis method. The study population came from companies registered in JII with an observation period from 2013-2018 with the annual report as a research study material. The results of the study showed that CSR had no effect on ROA.
HEPATOSELLULAR KARSİNOMANIN MƏRHƏLƏLƏRİNİN TƏYİNİ ÜÇÜN İNTELLEKTUAL SİSTEMİN İŞLƏNİLMƏSİ PRİNSİPLƏRİ
Authors:   AMEA İnformasiya Texnologiyaları İnstitutu, Məmmədova Məsumə , Bayramov Nuru ,   Azərbaycan Tibb Universiteti, Cəbrayılova Zərifə ,   AMEA İnformasiya Texnologiyaları İnstitutu, Manaflı Minarə ,   AMEA İnformasiya Texnologiyaları İnstitutu, Hüseynova Mehriban ,   Azərbaycan Tibb Universiteti
Published: February 2021

Məqalədə qaraciyərin bədxassəli şişləri arasında ən geniş yayılan hepatosellular karsinomanın (HSK) mərhələlərinin təyini üçün həkim qərarlarının qəbulunu dəstəkləyən sistemin yaradılması prinsipləri təklif edilmişdir. HSK kritik vəziyyətlərin kliniki hallar toplusu ilə xarakterizə olunur, bunların da hər biri kliniki əlamətlər çoxluğu ilə təyin edilir. HSK-nın konkret kliniki halı əlamətlərin müxtəlif kombinasiyaları ilə ifadə olunur, bu kombinasiyalar mümkün situasiyaların çoxvariantlılığını şərtləndirir. HSK-nın mərhələlərinin təyini mümkün situasiyalar çoxluğunun verilmiş siniflər üzrə təsnifləndirilməsini tələb edir və xəstəliyin müalicəsi sxeminin seçilməsinin əsasını təşkil edir. Çoxvariantlı situasiyalar şəraitində yol verilə biləcək həkim səhvlərinin qarşısının alınması məqsədilə HSK-nın mərhələlərinin təyini üçün intellektual sistemin işlənilməsi məsələsi qoyulmuşdur. İntellektual sistemlərin işlənilməsi metodologiyasına uyğun olaraq HSK-nın mərhələlərinin təyini məsələsinin konseptual modeli təklif olunmuş, əsas anlayışlar, onlar arasında qarşılıqlı əlaqələr müəyyənləşdirilmişdir. Əldə olunan ekspert biliklərinin sistemə transformasiyası üçün biliklərin təsvirinin produksiya modelindən istifadə olunmuş, bilik bazasını formalaşdıran qaydalar işlənilmişdir. HSK-nın mərhələlərinin təyini intellektual sisteminin strukturu işlənilmiş, onu təşkil edən blokların iş prinsipi göstərilmişdir. Delphi2009 proqramlaşdırma platformasında reallaşdırılan sistemin interfeysi və qərarların qəbul olunması mexanizmi təsvir edilmişdir. HSK-nın mərhələlərinin təyini üçün işlənilmiş intellektual sistem diaqnoz-müalicə qərarlarının qəbulu prosesində həkimlərə dəstək göstərmək üçün istifadə oluna bilər.