bluuebunny/crossref_metadata_2025 huggingface dataset:
Tækifæri eða tálsýn?: Kennslukannanir og annað mat á gæðum náms og kennslu
Authors: Guðjohnsen Ragný Þóra , Rúnarsdóttir Eygló , Grönvold Védís , Gísladóttir Lóa Guðrún
Published: May 2022

Gæðakerfi háskóla víðs vegar um heiminn hafa að leiðarljósi að tryggja gæði menntunar og að prófgráður standist alþjóðleg viðmið. Slík viðmið eru grunnur gæðamenningar þar sem starfsfólk háskóla og nemendur rýna starf skólans og vinna að umbótum á hverjum tíma. Markmið þessarar rannsóknar var að kanna með viðtölum við stjórnendur, kennara og nemendur í íslenskum háskóla, hvernig mat er lagt á gæði náms og kennslu við skólann, hvaða sýn þeir hafa á matið og hvernig unnið er með niðurstöður þess. Tekin voru einstaklingsviðtöl við fjóra stjórnendur, tvö rýnihópaviðtöl við níu kennara og fjögur rýnihópaviðtöl við 15 nemendur. Meginniðurstaða rannsóknarinnar er að til þess að fá heildstætt mat á gæðum náms og kennslu sé mikilvægt að kalla eftir fjölbreyttu mati. Kennslukönnun gegni ákveðnu hlutverki við að fá yfirsýn á námsleiðir og gengi námskeiða og hún gefi möguleika á samanburði á gæðum náms og kennslu innan háskóla. Þó sé nauðsynlegt að bregðast við ábendingum stjórnenda, kennara og nemenda um framkvæmd kennslukönnunar og inntak spurninga sem þurfi að eiga við það nám og námsumhverfi sem spurt er um. Þá þurfi að hvetja nemendur til aukinnar þátttöku bæði í kennslukönnunum, matsfundum, ráðum og nefndum þar sem fjallað er um nám og kennslu. Aðkoma kennara og stjórnenda sé jafnframt brýn, bæði þurfi þeir að kynna sér niðurstöður mats og hlusta á raddir nemenda með það að markmiði að gera umbætur á námi og kennslu. Allir þátttakendur voru sammála um að öflugt samtal og samstarf nemenda, kennara og stjórnenda væri lykilaðferð við að meta gæði náms og grunnur að áframhaldandi þróun þess.
COVİD-19 (PANDEMİ) SÜRECİNDE YABANCI DİL ÖĞRETMENLERİNİN UZAKTAN EĞİTİMDE YAŞANAN SORUNLARA YÖNELİK GÖRÜŞLERİNİN DEĞERLENDİRİLMESİ
Authors: ŞAHİN Hülya , AYKAÇ Necdet
Published: May 2022

Bu araştırmada, Covid-19 sürecinde ilk defa uzaktan çevrimiçi yabancı dil derslerini yürüten ortaöğretim yabancı dil öğretmenlerinin bu çevrimiçi ders uygulamasına ve yaşanan sorunlara yönelik görüşlerinin değerlendirilmesi amaçlanmıştır. Araştırmada nitel çalışma yöntemlerinden durum çalışması kullanılmıştır. Araştırmada Covid-19 pandemi sürecinde yabancı dil eğitiminde yaşanan sorunların belirlenmesi için orta öğretim yabancı dil öğretmenlerinin uzaktan eğitim süreci hakkında görüşlerine başvurulmuş ve süreç tüm yönleriyle kapsamlı bir şekilde değerlendirilmeye çalışılmıştır. Araştırmanın çalışma grubu Muğla ili sınırları içinde farklı orta öğretim kurumlarında ve farklı yabancı dil alanlarında (Almanca, İngilizce, Rusça) görev yapan 14 yabancı dil öğretmeninden oluşmuştur. Araştırmanın verilerine ise araştırmacılar tarafından hazırlanan yarı yapılandırılmış görüşme formu aracılığıyla ulaşılmıştır. Verilerin analizinde ise içerik analizi yöntemi kullanılmıştır. Araştırmada elde edilen sonuçlara göre öğretmenlerin çoğu uzaktan eğitim sürecinde bağlantı sorunları yaşadığını, öğrenci katılımlarının yüz yüze eğitime göre azaldığını ve dijital içerik üretmede zorlandıklarını ifade etmişlerdir. İlerleyen süreçte öğretmenlerin uzak eğitimde içerik üretimi hakkında hizmet içi eğitim alması yaşanan sorunları azaltmaya yönelik öneriler arasında yer almıştır
ÖĞRETMENLERİN TEKNOSTRES DÜZEYLERİNİN ÇEŞİTLİ DEĞİŞKENLERE GÖRE DEĞERLENDİRİLMESİ: EDİRNE İLİ ÖRNEĞİ
Authors: KINCI Coşkun , ÖZGÜR Hasan
Published: May 2022

Çalışmanın amacı, öğretmenlerin teknostres düzeylerini belirlemek ve bu düzeyin çeşitli değişkenlere göre değişimini değerlendirmektir. Araştırmada nicel ve nitel verilerin birlikte yer aldığı karma yöntem desenlerinden biri olan yakınsayan paralel karma yöntem deseni kullanılmıştır. Araştırmanın nicel boyutunda örneklem, 2020-2021 eğitim-öğretim yılında Edirne ili merkez ve ilçelerinde görev yapan 526 öğretmenden oluşmaktadır. Araştırmanın nitel boyutunda ise 18 öğretmen araştırmaya dâhil edilmiştir. Araştırmada, öğretmenlerin genel teknostres düzeylerinin orta düzeyde olduğu belirlenirken öğretmenlerin öğrenme-öğretme süreç odaklı, teknik sorun odaklı ve sosyal odaklı teknostres alt boyutlarında orta düzeyde teknostres yaşadıkları ortaya çıkmıştır. Öte yandan öğretmenlerin mesleğe yönelik ve kişisel kaynaklı teknostres alt boyutlarında ise düşük düzeyde teknostres yaşadıkları belirlenmiştir. Bağımsız değişkenler incelendiğinde ise öğretmenlerin yaşları arttıkça teknostres düzeylerinin de arttığı sonucuna varılmıştır. Ayrıca teknostresin alt faktörlerinden kişisel kaynaklı faktöründe kadın öğretmenlerin erkek öğretmenlere göre anlamlı şekilde daha yüksek teknostres yaşadığı ortaya çıkmıştır. Teknostres ölçeğinin alt faktörlerinden mesleğe yönelik ile kişisel kaynaklı alt faktörlerinde genel anlamda eğitim düzeyi arttıkça teknostres düzeyinin azaldığı görülmüştür. Çalışmada teknostres ölçeğinin alt boyutlarında kişisel kaynaklı alt faktöründe Sınıf öğretmenlerinin teknostres düzeylerinin Bilişim Teknolojileri öğretmenlerinin teknostres düzeylerinden anlamlı şekilde yüksek olduğu ortaya çıkmıştır. Öte yandan teknostres ölçeğinin bazı alt faktörleri bağlamında yapılan değerlendirmede öğretmenlerin eğitim amaçlı günlük BİT kullanım saati arttıkça teknostres düzeylerinin düştüğü görülmüştür.
ÖZEL DÖRTGENLERİN HİYERARŞİK İLİŞKİSİNİN KURULMASI SÜRECİNDE SORGULAMANIN ROLÜ
Authors: ÇOBAN Özge , YİĞİT KOYUNKAYA Melike
Published: May 2022

Bu çalışmanın temel amacı 10.sınıf öğrencilerinin özel dörtgenlerin hiyerarşik ilişkisini kurarken oluşturulan sorgulama topluluğundaki sürecin incelenmesidir. Yedi alt bileşene sahip olan matematiksel sorgulama topluluğu yaklaşımı çalışmanın kavramsal altyapısı olarak ele alınmıştır. Nitel araştırma paradigması benimsenen bu çalışma, durum çalışması ile desenlenmiştir. Bu bağlamda 10. sınıf öğrencilerinin özel dörtgenlerin tanım ve özellikleri hakkındaki var olan bilgileri ve özel dörtgenlerin hiyerarşik ilişkisini kurmada hangi sorgulama eylemlerinin kullanıldığı araştırılmıştır. Bununla birlikte öğrencilerin özel dörtgenler konusundaki ön bilgilerinin özel dörtgenlerin hiyerarşik ilişki kurmadaki sorgulama sürecine etkisinin nasıl olduğu belirlenmiştir. Çalışmanın katılımcıları, bir Anadolu lisesinde öğrenim gören dört 10. Sınıf öğrencisidir. Çalışmada dörtgenler konusu kapsamında sorgulama temelli sorular geliştirilmiş ve bu sorular yardımıyla görüşmeler yapılarak öğrencilerin sorgulama süreçleri incelenmiştir. 10.sınıf öğrencilerinin 6 haftalık uygulama sürecinde alınan video kayıtları ve öğrencilere ait cevap kağıtları çalışmanın veri grubunu oluşturmaktadır. Çalışmada uygulama sürecinde kaydedilen videolar, video metodolojisi kullanılarak analiz edilirken, öğrencilerin cevap kağıtları ise doküman analizi yöntemiyle analiz edilmiştir. Bu çalışmada, sorgulama sürecinde öğrencilerin en fazla diyalog yoluyla matematik anlayışı geliştirme eylemini kullandıkları görülürken bu eylemden sonra sırasıyla risk alma, iş birliği yapma, hataları gözden geçirip kendi kendini düzeltme, matematikçiler gibi matematik yapma, alternatif fikirler önerme eylemleri ortaya çıkmıştır. Bu araştırmanın sonuçları dörtgenlerin hiyerarşik ilişkisinin kurulması sürecinde matematiksel sorgulama topluluğunun öğrencilerin dörtgenlerin hiyerarşik ilişkisine dair var olan bilgilerini geliştirmede etkili olduğunu göstermiştir.
Model based on the principles of smart agriculture to mitigate the effects of frost and improve agricultural production in the Cundiboyacense plateau
Authors: Toledo Carlos A. , Villegas Angela M. , Muñoz Luz A.
Published: May 2022

In this article, a model was proposed based on Smart Agriculture technologies to mitigate the effects of frost, which is one of the phenomena that significantly affects the Cundiboyacense plateau agricultural production. The basis of this model is data from real-time environmental information to generate forecasts and alerts that would be used to activate irrigation or fertilizer systems and help farmers in the decision-making process. Despite encountering some investment, cultural and accessibility barriers if the model is applied, it is intended that the long-term economic and product quality benefits would be higher.
Betydelsen av kön och ålder i äldreomsorgen: om standardiserade biståndsutredningar och dess diskurser
Authors:   , Lundström Anna
Published: May 2022

The aim of the study is to explore how social categories, with focus on genderand age, is constructed in the social documentation which is a central part ofthe officially arranged elderly care in Sweden. The analysis consists of a discourseanalysis and has a standpoint in feminist theories about performativityand respectability. The analysis consists of a text analysis of case files and howdiscourses about social categories emerge in the texts. The case files are writtenin a standardized form which is central to the structure of the documentation.The study examines the following questions 1) how is the users of elderlycare and their relatives positioned through the discourse that emerges in thecase files? 2) how is the discourse in the case files a part of doing gender andage as social categories?The study shows that the case files are reproducing stereotyped gender rolesand positions “the elderly” by differencing them from other adults throughconceptions about characteristics and (the lack of) abilities. Women’s andmen’s needs are described differently whereas abilities and strategies areprominent in the women’s case files. The respectable narrative emerges in thedescription of women wanting to perform some of the workload which is absentin case files about men. The moral responsibility of relatives is reinforcedby the description about their care work or the absence of it. Male relatives arementioned in the case files prominently in the lack of female relatives. In thisway both masculinity and femininity are constructed through the implied valuesthat is attributed men versus women in the texts. A clear medical discourseemerges in the needs assessments. The assessment texts reformulate the descriptionsof needs and they are instead formulated as facts which reinforcethe medical discourse. In final, this study shows that users of elderly care andABSTRACT10their relatives are positioned from both gender and age and that these categoriesare integrated with each other. I draw the conclusion that age is a usefulcomplement to the theory of respectability and its importance in the narrativeof expression and assessment of a person’s needs.
Klasterisasi Manajemen Pakan Sapi Bali pada Simantri di Kabupaten Badung
Authors: Luzain Geidha Lailia , Sampurna I Putu , Nindhia Tjok Sari
Published: May 2022

Penelitian ini bertujuan untuk mengetahui komponen manajemen pakan yang belum diterapkan secara intensif pada Simantri di Kabupaten Badung dan mengetahui Simantri yang telah menerapkan manajemen pakan secara intensif. Pengambilan sampel dilakukan dengan teknik sampling jenuh pada 50 SimantriData yang diperoleh dianalisis menggunakan Hierarchical cluster dengan Plot dendogram cluster dengan variabel penciri intensif, semi intensif, dan ekstensif. Hasil dari penelitian ini komponen manajemen pakan yang belum diterapkan secara intensif mencakup frekuensi pemberian pakan, waktu pemberian pakan, jenis pakan yang diberikan, jumlah pakan yang diberikan, dan ada tidaknya pakan yang tersisa. Simantri di Kabupaten Badung yangbelummenerapkan manajemen pakan secara intensifsebanyak40Simantridan sebagian besar komponen manajemen pakan belum diterapkan secara intensif. Kesimpulan dari penelitian ini belum semua Simantri di Kabupaten Badung menerapkan semua komponen manajemen pakan secara intensif, dan sebagian besar Simantri di Kabupaten Badung menerapkan manajemen pakan secara semi intensif. Saran perlu dilakukan optimalisasi melalui penyuluhan agar tercapainya program Simantri yang maksimal.
Efek Penambahan Jamu dan Ragi terhadap Profil Organ dan Saluran Pencernaan Ayam Broiler
Authors: Yuliani Ni Sri , Sakan Gerson Y. I. , Suryatni Ni Putu F.
Published: May 2022

Penelitian ini bertujuan untuk mengkaji efek dari penambahan jamu dan ragi pada air minum terhadap bobot dan Panjang saluran pencernaan ayam broiler. Disain penelitian menggunakan rancangan acak lengkap, terdapat empat perlakuan dan diulang lima kali. Kelompok P1: Jamu 10 ml/liter air minum, P2: Jamu 10 ml ditambah dengan ragi 1g /liter air minum, P3: Ragi 1g/liter air minum, PO: Kontrol yang diberi air biasa. Analisis data menggunakan analisis ragam dan jika hasilnya berpegaruh nyata dilanjutkan dengan uji Jarak Berganda Duncan. Penambahan jamu dan ragi kedalam air minum berefek pada ukuran limpa dan pankreas serta berpengaruh nyata (P<0,05) terhadap bobot limpa dan pankreas, namun tidak berpengaruh (P>0,05) terhadap bobot dan panjang usus halus, bobot hati dan bobot akhir broiler. Penambahan jamu dan ragi kedalam air minum dapat menurunkan bobot usus halus dan memperpendek usus, meningkatkan bobot limpa dan pankreas, namun memberikan pengaruh yang sama pada bobot akhir. Penggunaan jamu sebaiknya difermentasi bersamaan dengan ragi untuk mengetahui efektifitasnya dalam saluran pencernaan.
Aktivitas Angiogenesis Gel Extract Biji Cacao pada Penyembuhan Luka Insisi Gusi Marmut
Authors: Kusmayani Ketut Novi , Warditha Anak Agung Gde Jaya , Berata I Ketut
Published: May 2022

Salah satu bahan terapi alternatif herbal, yaitu biji kakao karena mengandung flavonoid, polifenol, dan alkaloid yang mampu menurunkan jumlah makrofag dan antioksidan, untuk mempercepat proses inflamasi. Penelitian ini bertujuan untuk mengetahui pengaruh gel ekstrak biji kakao terhadap penyembuhan luka insisi gusi marmut yang dilihat dari tingkat angiogenesisnya. Penelitian ini merupakan penelitian eksperimental menggunakan rancangan acak lengkap, dengan empat perlakuan 6 ulangan, sehingga total hewan coba yang digunakan sebanyak 24 ekor. Marmut diinjeksi ketamin dengan dosis 50 mg/kg BB sebagai anestesi, kemudian diinsisi pada bagian gusi sepanjang 10 mm dan kedalaman 2 mm. Kemudian diberi perlakuan berupa pemberian gel ekstrak biji kakao secara topikal yaitu kelompok (T0) dengan konsentrasi 0%, (T1) 16%, (T2) 24%, (T3) 32%, masing-masing selama 5 hari. Pada hari ke 6 dilakukan euthanasia selanjutnya jaringan gusi diambil. Jaringan gusi diproses untuk pembuatan preparat histologi dengan metode pewarnaan Hematoksilin-Eosin (HE). Pemeriksaan preparat histopatologi dilakukan dengan mikroskop berdasarkan tingkat angiogenesis. Hasil pemeriksaan histopatologi diperoleh tingkat angiogenesis rata-rata pada To=19,00, T1=38,00, T2=43,50, T3=47,83. Analisis statistik menunjukkan ada peningkatan angiogenesis yang signifikan antara kontrol (T0) dibandingkan dengan kelompok yang diberikan gel ekstrak biji kakao (T1, T2 dan T3). Tetapi antara kelompok perlakuan T1, T2 dan T3 tidak ada perbedaan yang signifikan. Dapat disimpulkan bahwa pemberian gel ekstrak biji kakao secara topikal terbukti dapat meningkatkan angiogenesis pada kesembuhan luka insisi gusi marmut (Cavia procellus). Pemberian ekstrak biji kakao konsentrasi 32% menghasilkan tingkat angiogenesis tertinggi.
Struktur Histologi Kulit Bagian Ekstremitas Caudal, Dorsum, dan Abdomen Anjing Penderita Dermatitis
Authors: Putra Putu Dian Purnama , Suwiti Ni Ketut , Susari Ni Nyoman Werdi
Published: May 2022

Kulit merupakan organ terbesar pada anjing yang berfungsi untuk mengatasi adanya agen asing baik dari eksogen maupun endogen. Salah satu gangguan kesehatan pada kulit anjing adalah dermatitis dan dapat ditemukan hampir pada suluruh bagian tubuh. Penelitan ini bertujuan untuk mengamati perubahan struktur histologi kulit anjing jantan maupun betina yang menderita dermatitis pada bagian ekstremitas caudal, dorsum, dan abdomen. Sebanyak 24 sampel penelitian berupa organ kulit dikumpulkan dari pasien di Rumah Sakit Hewan Pendidikan Universitas Udayana. Hasil penelitian menunjukan tidak ada perbedaan (P>0,05), struktur histologi kulit anjing jantan dan betina yang menderita dermatitis, baik kulit dari bagian ekstremitas caudal, dorsum dan abdomen. Perubahan histologi yang ditemukan berupa: segmen parasitik, hiperkeratosis, nekrosis, degenerasi, edema, hiperplasia, infiltrasi sel lemak stratum retikularis, dan infiltrasi sel - sel radang. Infiltrasi sel-sel radang neutrofil, dan makrofag banyak ditemukan di bagian dermis sedangkan basofil ditemukan pada bagian epidermis.
Umur dan Ukuran Perusahaan Memoderasi Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan
Authors: Yudha Nyoman Tryadi Kusuma , Ariyanto Dodik
Published: May 2022

This study aims to determine the effect of corporate social responsibility on firm value moderated by age and firm size. Stakeholder theory, signaling theory and legitimacy theory are used as the theoretical basis. The number of samples obtained as many as 25 companies with purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). The results of the research analysis show that the type of moderation is quasi moderation which indicates that corporate social responsibility has a positive effect on firm value, age and firm size can moderate the effect of corporate social responsibility on firm value. The implication of this research is that it can provide investors with an overview of the company's performance which is reflected in the annual report so that they can make the right decisions.

Keywords: Company Age; Company Size; Corporate Social Responsibility; Firm Value.
Keterlibatan Perempuan, Selisih Kompensasi, dan Kinerja Keuangan
Authors: Adji Elizabeth Karina , Wirama Dewa Gede
Published: May 2022

The purpose of the study was to see the effect of women's involvement in the board of directors on the company's financial performance. The researcher also added the variable of director compensation difference as a moderator variable on the effect of women's involvement in the board of directors on the company's financial performance. The sample used in this study was taken by purposive sampling method and obtained 211 observation samples. This study uses Partial Least Square (PLS) Regression Model analysis to answer the two hypotheses proposed. The results showed that the involvement of women in the board of directors can positively affect the company's financial performance and the difference in compensation in the board of directors can weaken the effect. The results of the research are expected to be a reference for the authorities specifically in considering the involvement of women in the board of directors and determining the compensation gap, because it can affect financial performance.

Keywords: Women Involvement; Top Management; Board Of Directors Compensation Gap; Company's Financial Performance.
Pengaruh Penggunaan E-Commerce, Financial Technology dan Media Sosial Terhadap Peningkatan Pendapatan UMKM Kota Dumai
Authors: Agnesia Vionna , Saputra Agung Joni
Published: May 2022

This study aims to show how much influence the use of e-commerce technology, financial technology and social media has on increasing the income of MSMEs in Dumai City. This research uses probability sampling method with simple random sampling technique. The population in this study is the owner of MSMEs in Dumai City. The data analysis technique in this study used multiple linear regression analysis. The results of the study prove that the use of e-commerce and financial technology has no effect on increasing MSME income. Meanwhile, social media has a positive effect on increasing the income of MSMEs in Dumai City. However, the use of e-commerce, fintech and social media has a simultaneous effect on increasing the income of MSMEs in Dumai City. This proves the importance of knowledge and education about the use of technology in running a business to gain greater profits than before.

Keywords: E-Commerce; Financial Technology; MSME Income; Social Media.
Analisis Perilaku Herding pada Indeks Sri-Kehati saat Kondisi Pandemi COVID-19
Authors: Simanjuntak Elvira Maytasya , Dewi Vera Intanie
Published: May 2022

This study aims to analyze the presence of herding behavior on the SRI-KEHATI Index for the period January 2, 2020 to December 30, 2021. Herding behavior can be identified through the relationship between stock return dispersion and market return. In calculating stock return dispersion using the Cross Sectional Absolute Deviation or CSAD method. This study uses data on the daily closing price of the SRI-KEHATI index and data on the daily prices of 17 company stocks that are always on the SRI-KEHATI index during the observation period. The analytical method used is ordinary least square regression analysis. The time period used is when the market is in a state of uncertainty which is indicated by more herding behavior. The results showed that there was no indication of herding behavior on the SRI-KEHATI Index during the COVID-19 Pandemic condition which was marked by no non-linear relationship between the CSAD variable and the squared market return variable.

Keywords: Herding Behavior; CSAD; Market Return.
Pengaruh Kunjungan Wisatawan, Industri Pariwisata Pada Penerimaan Pajak Hotel, Restoran Serta PAD di Wilayah SARBAGITA
Authors: Ibrahim Muhammad Emil , Supadmi Ni Luh
Published: May 2022

This study aims to analyze the effect of the number of tourist visits and the tourism industry on hotel restaurant tax receipts in the SARBAGITA Region, Bali Province. The data used is panel data for 2012-2019 with path analysis techniques. The results of the analysis show that the number of tourist visits has no effect on hotel and restaurant taxes; while the tourism industry has a positive effect. The number of tourist visits has no effect on PAD in the SARBAGITA area; the tourism industry and hotel and restaurant taxes have a significant positive effect on PAD in the SARBAGITA region of Bali Province. Hotel and restaurant taxes do not mediate the effect of the number of tourist visits on PAD in the SARBAGITA area of Bali Province. However, hotel and restaurant taxes mediate the influence of the tourism industry on PAD in the SARBAGITA area of Bali Province.

Keywords: Tourist Visits; Tourism Industry; Hotel Restaurant Taxes; PAD.
Sales Growth Memoderasi Transfer Pricing, Thin Capitalization, Profitabilitas, dan Bonus Plan Terhadap Tax Avoidance Practice
Authors: Suryantari Ni Putu Lissya , Mimba Ni Putu Sri Harta
Published: May 2022

The study was conducted to obtain empirical evidence testing the moderating effect of sales growth on the effect of transfer pricing, thin capitalization, profitability and bonus plans on tax avoidance. Tax avoidance is a tax planning practice to reduce the company's tax burden by taking advantage of imperfections in the law. The research population is multinational companies in the manufacturing sector which are listed on the Indonesia Stock Exchange in 2016-2020. The data analysis technique used is Moderated Regression Analysis (MRA). The results of the analysis provide evidence that thin capitalization and profitability have a positive effect on tax avoidance, while transfer pricing and bonus plans have no effect on tax avoidance, then sales growth is able to weaken the effect of thin capitalization, profitability and bonus plans but is unable to weaken the effect of transfer pricing on tax avoidance.

Keywords: Tax Avoidance; Transfer Pricing; Thin Capitalization; Profitability; Bonus Plans; Sales Growth.
Faktor Yang Mempengaruhi Tax Aggressiveness: Bagaimana Pengaruh Board Gender Diversity?
Authors: Anggelina Bella , Trisnawati Estralita , Firmansyah Amrie
Published: May 2022

This study aims to analyze the effect of audit quality, size of the board of directors, and capital intensity on tax aggressiveness with gender diversity of directors as a moderating variable. The research was conducted on mining companies based on the IDX-IC classification on the IDX for 4 years, 2016-2019 period. The sample obtained was 47 observations with cross-sectional data method and multiple linear regression test. The results show that audit quality is negatively related to tax aggressiveness, capital intensity is positively related to tax aggressiveness, and gender diversity of directors weakens the positive effect of capital intensity on tax aggressiveness.

Keywords: Tax Aggressiveness; Capital Intensity; Board Gender Diversity; Audit Quality; Board Size.
Work-Life Balance Memoderasi Equity Sensitivity dan Internal Locus of Control Pada Perilaku Etis Auditor
Authors: Darmawan I Putu Ari , Widanaputra Anak Agung Gde Putu
Published: May 2022

The purpose of the study was to examine and analyze the work-life balance variable moderating equity sensitivity and internal locus of control on the ethical behavior of auditors. The research uses ethical theory as a grand theory. The sample used was 77 auditors. Sampling using purposive sampling as a sampling technique. The analysis technique uses Partial Least Square (PLS). The results showed that work-life balance was able to moderate the effect of equity sensitivity and internal locus of control on the ethical behavior of auditors. Research contributes to the importance of the role of work-life balance in the ethical behavior of auditors.

Keywords: Ethical Behavior; Equity sensitivity, Internal locus of control; Work-life balance; Ethical Theory.
Good Corporate Governance dan Manajemen Laba Governance Memoderasi Hubungan Related Party Transaction Pada Agresivitas Penghindaran Pajak
Authors: Widiana I Gusti Ketut Wira , Dwirandra Anak Agung Ngurah Bagus , Budiartha I Ketut , Putri I  Gusti Ayu Made Asri Dwija
Published: May 2022

This study aims to examine the relationship of related party transactions (RPT) on aggressiveness of tax avoidance with good corporate governance and earnings management as moderating. The study was conducted in rural banks throughout Bali with a sample size of 137 rural banks. The sample was collected by using purposive sampling technique. Data collection is done through the publication of data from the Financial Services Authority (OJK). The data analysis technique used Moderated Regression Analysis (MRA). The results show that related party transactions have a negative but not significant effect on the aggressiveness of tax avoidance. While good corporate governance is not proven to reduce the aggressiveness of RPT tax avoidance and earnings management increase the influence of RPT on the aggressiveness of tax avoidance.

Keywords: Management of Profit; Good Corporate Governance; Related Party Transaction; Aggressiveness of Tax Avoidance.
Determinan Kepatuhan Wajib Pajak Hotel dan Restoran dengan Trust kepada Pemerintah sebagai Variabel Mediasi
Authors: Negara I Ketut Surya , Sisdyani Eka Ardhani
Published: May 2022

This study aims to examine the effect of the determinants of hotel and restaurant taxpayer compliance with trust to the government as a mediating variable. The study population was 8,688 hotel and restaurant taxpayers registered with the Regional Revenue Agency/Pasedahan Agung, Badung Regency. Determination of the sample using a cluster random sampling technique with a total sample of 383 registered taxpayers from 2015 to 2020. The research data was obtained through distributing questionnaires and processed using the Smart PLS program. The results showed that the tax audit variables and tax sanctions had no effect on taxpayer compliance, while service quality and tax knowledge had a direct effect on taxpayer compliance. Trust to the government is able to mediate the effect of tax audits, tax sanctions and service quality on taxpayer compliance but is unable to mediate the effect of tax knowledge on taxpayer compliance.

Keywords: Attribution Theory; Moral Theory; Tax Compliance; Trust to the Government.
Motivasi, Biaya, Dan Lama Pendidikan dan Minat Mahasiswa Akuntansi Untuk Melanjutkan Pendidikan Magister Akuntansi
Authors: Suriastra Gede Eka Prasetya Putra , Putra I Nyoman Wijana Asmara
Published: May 2022

The purpose of the study was to determine the effect of motivation, education costs, and length of education on the interest of accounting students to continue their Masters in Accounting Education during the covid-19 pandemic. The research was conducted at the Faculty of Economics and Business, Udayana University. The total population is 535 students and the number of samples is 85, with non-probability sampling method using purposive sampling technique. Data was collected by means of a questionnaire. The data collected were analyzed using multiple linear regression analysis techniques. The results showed that quality, career, and economic motivation had a positive effect, while the cost of education and length of education had a negative effect on the interest of accounting students to continue their Master of Accounting Education during the COVID-19 pandemic.

Keywords: Motivation; Education Cost; Length of Education; Interest in Continuing Master in Accounting.
Budaya Suku Sasak Memoderasi Gaya Kepemimpinan, Independensi, Pemahaman Good Governance Pada Kinerja Auditor
Authors: Pituringsih Endar , Basuki Prayitno , Akram Akram
Published: May 2022

This study aims to examine the influence of lokal culture of Sasak auditors as a moderating influence of leadership style, independence and understanding of good governance on the performance of internal auditors. The study population was all auditors who carried out inspections at the Inspectorate of the entire island of Lombok, as many as 215 people. The sampling technique used was purposive sampling. From these criteria, a research sample of 129 auditors was obtained. The analytical tool used in the research is Moderated Regression Analysis (MRA) with SPSS 17. The research proves that leadership style, independence and understanding of good governance affect the performance of internal auditors. Another finding is that the understanding of good governance has a significant effect on the performance of internal auditors with the lokal culture of the Sasak tribe as a moderating variable. This is because a good understanding of good governance will improve the performance of auditors so that organizational goals can be achieved.

Keywords: Local Sasak Culture; Leadership Style; Independence; Understanding of Good Governance; Performance of the Inspectorate Auditor.
Wisada Sawah: Sumber Pengetahuan Pengelolaan Sawah dalam Tradisi Masyarakat Bali
Authors: Wijaya Made Paramasuta , Cika I Wayan , Suardiana I Wayan
Published: May 2022

This study aims to provide knowledge in the field of agriculture that comes from traditional texts to the community. This study discusses the problems of (1) the form of rice field management in the Wisada Sawah text; (2) function; and (3) the meaning of the Wisada Sawah text. Data were collected using the library method, then analyzed using descriptive-analytical methods, and presented using informal methods. The theory used in this study are the theory of discourse, function, and semiotics. This study succeeded in revealing the form of rice field management on a s?kala and niskala. The analysis of the function and meaning of the Wisada Sawah text is related to the dimensions of cognition and social context, that is the context of a society with agrarian culture. The functions of the Wisada Sawah text are religious functions, ecological functions, and social functions. The meaning of the Wisada Sawah text is the harmonious relationship between humans and God, the harmonious relationship between humans and nature, and the harmonious relationship between human beings.
A Verbal and Non-Verbal Signs of Walt Disney Posters
Authors: Simarmata Yustina Juita , Suastini Ni Wayan , Eka Pratiwi Desak Putu
Published: May 2022

This study aims to find out the verbal and non-verbal signs found in Walt Disney posters and analyze the meaning of verbal and non-verbal signs found in Walt Disney posters. Verbal sign is about text or words that appear in the Walt Disney poster. For the non-verbal signs appears as characters and colors used. The data of the research were downloaded from the pinterest. This study  used a descriptive qualitative method. This study used a theory by Saussure in Chandler (2007) to analyze verbal and non-verbal signs. While the theory from Barthes (1977) to analyze the meaning of signs, and the supporting theory from Cerrato (2012) to analyze color terms. This research reveals that 6 verbal signs and 6 non-verbal signs were found in Walt Disney posters. These signs also contained 5 denotative and 9 connotative meanings from the story line in the poster. These meanings were found in the words and picture of Walt Disney posters.
A Critical Discourse Analysis of Sexual Harassment Against Women in Online Mass Media
Authors: Praminatih Gusti Ayu , Nafiah Homsatun
Published: May 2022

This study used Fairclough's critical discourse analysis theory to analyse the news articles published in Magdalene ??and Femina magazines in 2020. The authors particularly emphasised finding one of three aspects of Fairclough's socio-cultural practice: power. From this point, the authors attempted to find out the depiction of women and the stance of the contributors in the news articles about sexual harassment. This study found that the aspect of power constructed by contributors from news articles and magazines depicted women and men as vulnerable groups to sexual harassment. However, the harassment is described as still predominantly experienced by women. The findings also suggested that the contributors attempted to oppose male domination and power relations in the scope of work, especially in cyber sexual harassment.
Posisi Buton dalam Arus Sejarah Indonesia
Authors: Mulyanto Heru
Published: May 2022

Buton is a local kingdom that has not been widely discussed in Indonesian history. This sultanate has a uniqueness that is rarely owned by other sultanates in the archipelago. One of these uniquenesses is the ties of cooperation between Buton and the VOC in many fields. Because of this, Buton is often considered a traitorous sultanate. This study was written to map the position of the Sultanate of Buton in terms of economy, politico-government, trade, defense, and diplomacy (including relations with the VOC) in Indonesian history. The critical history method was used in writing this article by using related research literature sources. It was concluded that the Buton government was in a unique position compared to other sultanates because the sultan was elected by the people and was not hereditary. Meanwhile, Buton's shipping and trade strategy remained at the point of Nationalism even though cooperation with the VOC was established here. Buton's government structure indicates that the position of this sultanate is at a modern stage compared to the sultanates in Java and Kalimantan.
Management of Archaeological Resources in Karangturi Village Through the 7 Steps of the Heritage Urban Landscape Approach
Authors: Hartanto Andrew , Laksmi Ni Ketut Puji Astiti , . Kristiawan
Published: May 2022

Karangturi Village is one of the villages located in Lasem District, Rembang Regency, Central Java Province. This village has a number of potential archaeological resources. Archaeological resources owned include places of worship, residences, production buildings, tombs, and so on. This study aims to determine the management of archaeological resources in Karangturi Village. This study uses qualitative methods with supporting data such as observations and literature studies. The result of this research is a descriptive analysis using Heritage Urban Landscape. The Heritage Urban Landscape approach includes seven approaches, namely (1) Review of City Resources – Natural, Cultural, and Human; (2) Review of Participatory Planning, Stakeholders, and Targets Preservation Actions; (3) Analysis of Cultural Conservation Vulnerability in the Social, Economy and Climate Sector; (4)Integrating Cultural Heritage Values Cities with Vulnerable Status into City Development Framework; (5) Priority Policies, Conservation and Development Actions, and Public Services; (6) Defining Stakeholders with a Management Framework; (7) Developing Coordination Mechanisms and Inter-Stakeholder Activities.
Pengaruh Pelatihan Bahasa Inggris Terhadap Kemampuan Komuniaksi Siswa Siswi di SD N 4 Tuban
Authors: Mulyawan I Wayan , Putra I Komang Sumaryana , Maharani Sang Ayu Isnu , Rahayuni Ni Ketut Sri
Published: May 2022

English Language Training for Students at SD 4 Tuban is one of the studies with the aim of improving students' abilities and competencies. It is one of the public elementary schools located in Kuta District, Tuban Village, Badung Regency. As one of the outstanding public elementary schools, it always maintains its good name and achievements through the performance of the teachers and their students. English as one of the compulsory subjects in addition to Balinese and Indonesian, is something that must be mastered by students considering that Badung Regency is one of the regencies that is famous for its tourism. The results of the study show that the use of the direct method, with game techniques and practice in pairs really helps improve students' creativity in communicating using English. Through this activity the students get a good learning experience, increase their confidence, and also improve their speaking and listening skills.
Peran Perempuan Desa Antap dalam Perekonomian Rumah Tangga Pada Masa Covid-19
Authors: Wiasti Ni Made , Wedasantara Ida Bagus Oka
Published: May 2022

Women in Bali are the group most affected by Covid-19 in the economic sector. They have to think seriously and work hard for the basic daily needs families, as experienced by women in Antap Village, Tabanan Regency, Bali Province. The study aims to reveal the roles and constraints of women in Antap Village on contributing to the household economy sector during the Covid-19 period. The research applies ethnographic methods sourced from interviews with informants by applying health protocols, observations, and literature review that are analyzed and presented descriptively. The article reveals that women in Antap Village have a double burden in maintaining the household economy, especially when the husband experiences layoffs during the Covid-19 period. Meanwhile, women’s constraints in Antap Village to contributing to the household economy are internal and external.
Conceptual Metaphor in Daily Spiritual Texts Murli by Brahma Kumaris
Authors: Maharani Indira , Rajeg I Made
Published: May 2022

The meaning of the metaphor is understanding as one of the conceptual domain in terms of other conceptual domains. A metaphor is used effortlessly in everyday life, including in a literary work. The aim of this study is able to help people to understand the metaphoric meaning of Murli, a spiritual text written by Brahma Kumaris. The problems of this study discussed based on metaphorical expressions used in daily spiritual texts Murli and the conceptual metaphors motivate the application of the metaphorical expressions in daily spiritual texts Murli. The data of this study is taken from the daily spiritual texts by Brahma Kumaris Murli. The technique that is used to collect the data is the note-taking technique. The metaphor is identified using MIP (Metaphor Identification Process) by Pragglejaz Group This method helps the process of analyzing metaphorical words. The result of this study showed that Murli consists of 16 conceptual metaphors of the structural metaphor, 2 conceptual metaphors of the orientational metaphor, and 3 conceptual metaphors of the ontological metaphor including the personification and 1 conceptual metaphor of the metonymy.
Characterization of the Characters in The Pursuit Of Happyness Movie
Authors: Ratih Ni Wayan Nari , Buadiarsa Made , Primahadi Wijaya Rajeg Gede
Published: May 2022

This study intended to identify the types of the main and secondary character and to describe the characterization method used by the author to represent the characters in the movie. This study applied the theory proposed by William Kenney (1966) in the book How to Analyze Fiction and the theory by Pickering and Hoeper (1962) in the book Concise Companion to Literature. The data of this study were analyzed by descriptive qualitative method. The result of this study shows the types of characters, which are Chris Gardner and Christopher. Based on the data analysis, they are can be categorized as round character. The author used telling method of characterization to represent the characters through their appearance. He is also used showing method of characterization through the dialogue between the characters and their action.
Politeness Maxim Used By Characters in Forever My Girl Movie
Authors: Purnami Ni Putu Mega , Qomariana Yana , Mas Indrawati Ni Luh
Published: May 2022

Maxim is a linguistic rule in lingual interaction between the speaker and the interlocutor. Politeness maxim is an important aspect that contributes in maintaining the social harmony.  This study is entitled Politeness Maxim Used by The Characters in “Forever My Girl” movie. Qualitative research is used in this study. The aims in this study are to find what maxim are performed in utterance used by the characters and what scale of politeness shown by the characters in the movie. The both theories applied are based on Leech theory (1983) which are politeness maxim and the scale of politeness. The data were collected by using documentation method and note-taking technique. In the result shows that there are six types of politeness maxim and the researcher found each types of politeness scale. The most commonly maxim used is Agreement Maxim and the dominant scale is social distance.
DISKURSUS KEBERLAKUAN UU CIPTA KERJA PASCA PUTUSAN MAHKAMAH KONSTITUSI NOMOR 91/PUU-XVIII/2020
Authors: Hanggara Lalu Hedwin
Published: May 2022

Putusan Mahkamah Konstitusi Nomor: 91/PUU-XVIII/2020 yang mengabulkan uji formil Undang-Undang Nomor 11 Tahun 2020 tentang Cipta Kerja. Sejatinya, Putusan Hakim dimaksudkan untuk mengakhiri persengketaan maupun perbedaan tafsir terhadap suatu ketentuan. Namun Putusan ini justru menimbulkan dualisme terkait keberlakuan UU Cipta Kerja, karena disatu sisi UU ini dinyatakan inkonstitusional, namun di sisi yang lain UU ini tetap tetap berlaku dan mempunyai kekuatan hukum mengikat. Persoalan yuridis inilah yang akan diteliti dengan menggunakan metode penelitian hukum normatif. Dari hasil penelitian, disimpulkan bahwa makna inkonstitusional bersyarat dalam Putusan ini adalah pembentukan UU No. 11 Tahun 2020 bertentangan terhadap UUD 1945 atau inkonstitusional bersyarat (temporer). Status inkonstitusional temporer ini digantungkan pada syarat berupa kewajiban bagi pembentuk undang-undang untuk melakukan perbaikan terhadap pembentukan UU No. 11 Tahun 2020 untuk jangka waktu 2 (dua) tahun. Adapun dalam masa waktu 2 (dua) tahun tersebut, UU Cipta Kerja tetap berlaku berdasarkan point ‘4’ dan ‘6’ amar putusan.Kata Kunci: Keberlakuan, Inkonstitusional Bersyarat, UU Cipta Kerja.
PERKEMBANGAN KONSEP STRICT LIABILITY SEBAGAI PERTANGGUNGJAWABAN PERDATA DALAM SENGKETA LINGKUNGAN DI ERA GLOBALISASI
Authors: Sodikin Sodikin
Published: May 2022

Abstrak Perkembangan ilmu pengetahuan dan teknologi yang semakin maju membutuhkan suatu aturan hukum yang dapat memberikan rasa keadilan bagi masyarakat. Aturan hukum sekarang ini dibutuhkan dalam rangka mewujudkan Indonesia sebagai negara berdasar atas hukum. Salah satu konsep hukum yang diadopsi dari sistem hukum Anglo Saxon adalah konsep pertanggungjawaban mutlak (strict liability). Konsep pertanggungjawaban mutlak (strict liability) merupakan salah satu bentuk tanggung jawab perdata yang tidak mensyaratkan adanya unsur kesalahan, tetapi hanya mensyaratkan adanya unsur kerugian sebagai syarat mengajukan tuntutan ganti kerugian model perbuatan melawan hukum. Selain itu, penanggung jawab kegiatan (potential polluter) akan memperhatikan baik tingkat kehati-hatiannya (level of care) dalam melakukan kegiatannya. Kata kunci: Tanggung jawab mutlak, Perbuatan melawan hukum, Kesalahan, Kerugian  Abstract The development of increasingly advanced science and technology requires a rule of law that can provide a sense of justice for the community. The current rule of law is needed in order to realize Indonesia as a state based on law. One legal concept adopted from the Anglo Saxon legal system is the concept of strict liability. The concept of strict liability is one form of civil liability that does not require the existence of an element of fault, but only requires the existence of an element of loss as a condition to file a claim for compensation for the torts model. In addition, potential polluter will pay level of care in carrying out its activities. Keyword: Strict Liability, Torts, Fault, Loss.
Current views on the etiology, pathogenesis, diagnosis and treatment of Dieulafoy syndrome (review of literature)
Authors: Amarantov D. G. , Zarivchatskiy M. F. , Aliyeva E. S. , Orevkov E. B. , Pavlova V. N. , Gudkov O. S. , Strinkevich A. V.
Published: May 2022

The article is devoted to Dieulafoy syndrome, a rare pathology that manifests itself by intense bleeding from a defect of abnormally dilated vessels of the submucosal layer of the stomach. The article discusses the main methods of diagnosis, treatment and prevention of Dieulafoy syndrome, lists the synonyms of «Dieulafoy syndrome». A brief historical reference is given. The definition of the concept of «Dieulafoy syndrome» is given. The age and gender prevalence of this syndrome is analyzed. Variants of localization of the lesion in this syndrome are described. The main causes and risk factors for the occurrence of Dieulafoy syndrome are highlighted. The most common clinical manifestations are characterized. The advantages and disadvantages of various methods of diagnosis of Dieulafoy syndrome are described. Special attention is paid to the diagnosis and criteria for endoscopic verification of this syndrome. Various methods of treatment have been investigated: conservative, endoscopic and operative. The indications and contraindications to each of the treatment methods are described, as well as their advantages and disadvantages. Possible combinations of various methods of endoscopic hemostasis are listed. The question of choosing the optimal combination of different methods of endoscopic hemostasis is highlighted. Risk factors for recurrence of bleeding have been determined. The frequency of recurrence of bleeding in Dieulafoy syndrome was analyzed. A number of unresolved issues related to the diagnosis and treatment of this syndrome have been identified, such as issues of effective prevention and prediction of recurrent bleeding.