bluuebunny/crossref_metadata_2025 huggingface dataset:
Estimation of the Allowable Concentration of Chlorides in Soaking Effluents from the Tanning Process Using Ecotoxicological Tools
Authors: MOGOLLON ROPA Ruth , MARRUFO SALDAÑA Liliana , BARRA HINOJOSA Julio , CONTRERAS PANIZO Rosa , BULEJE DEL CARPIO Robert
Published: February 2021

The use of sodium chloride for the preservation of pelts and skins destined for tanning is a very widespread technique in Peru, therefore the quantities used of this salt represent high concentrations of chlorides in the liquid effluents that are generated, which can affect the environmental quality of ecosystems and human health. The present study aimed to estimate an allowable concentration of chlorides in tanning effluents using ecotoxicological tools so that it would serve as a guide for the tanning industry and the authorities in their efforts to establish better conservation practices and effluent control parameters, which are currently absent from national environmental legislation. The permissible concentration of chlorides was determined using bioassays with seeds of Lactuca sativa species (lettuce), which was exposed to soaking effluents obtained from local tanneries. The studied species was determined based on sensitivity tests to zinc sulfate (ZnSO4) applied to three commercial lettuce species. The selected lettuce seed presented a germination rate higher than 90%, a CV lower than 30% and an IC50 of 38.97 mg/L of Zn+2 with a confidence interval between 19.30 mg/L and 58.65 mg/L of Zn+2. The admissible guide concentration determined for chlorides in soaking effluents from IC50 was 582.30 mg/L with a minimum value of 258.45 mg/L and a maximum of 906.15 mg/L. Additionally, because of the presence of other pollutants in the soaking effluents, such as bactericides, organic matter, enzymes and salts added in soaking process, tests with synthetic solutions of sodium chloride at the same concentrations of the soaking effluents were conducted, to evaluate the effect produced by those substances.
COVID-19 Pandemic: Disease Management and Current Therapeutics
Authors:   Department of Zoology, S.A. Jaipuria College, Kolkata, West Bengal, India, Chanda Ipsita
Published: February 2021

The highly contagious disease COVID-19, caused by SARS-CoV-2, has emerged as a global pandemic. The high rate of contact transmission of this virus is the major cause of concern nowadays. Owing to the absence of any effective drugs/vaccines against COVID-19, many countries adopted ‘lockdown’ to minimize transmission of virus. The other means that was applied during lockdown, to mitigate the growth of infection is the ‘test, trace, track and isolate’. However, different countries responded differently to these control measures with different outcome in the growth of infection. For now, several countries have started ‘unlock’, to handle the severe economic stress, created in response to lockdown. Again, lifting lockdown is another global threat, having the chance of second wave of infection. In such situation, the major challenge is to prevent the spread of infection, amid resumption of work. The present review is aimed to outline the prospect and future direction of disease management and current therapeutics against COVID-19.
Entomological Survey for Aedes Species at Deendayal Seaport, Kandla, Gujarat India during Pre-Monsoon Period, 2018
Authors:   Shankarlal Agrawal Science College Salekasa, RTM University, Nagpur, India, Bhadauriya Amarpal Singh
Published: February 2021

Entomological survey was conducted at Kandla international seaport, Kandla, Gujarat, India during pre-monsoon season of 2018 for immature Aedes mosquitoes. Standard entomological techniques were used for survey. All approachable larval breeding habitats were inspected. Inside seaport area, a total of 45 premises were searched for Aedes breeding out of which 02 premises were found inside area of seaport with 4.44 Premises Index (PI), 1.77 Container Index (CI) and 4.44 Breteau Index (BI). Out-side area of seaport (non-residential), none of premises/ containers were found positive for breeding while in out-side residential area 27 were searched out of which 02 houses were found positive for Aedes breeding with 7.4 House Index (HI), 8.10 Container Index (CI) and 11.11 Breteau Index (BI). Intermittent supply of water was the main reason for Aedes breeding in residential colony. From this study it is evident that inside port area and outside port area provided ample habitats for the mosquitoes to breed and thrive in wet season. Regular entomological surveillance is needed not only to monitor the Aedesmosquito breeding in and around port area including residential areas nearby but also to prevent the transportation and establishment of mosquito species in newer areas. Community awareness is also equally important to prevent entry of vector mosquito species in new areas.
Disparities in hepatic copper concentrations determined by atomic absorption spectroscopy, inductively coupled plasma mass spectrometry, and digital image analysis of rhodanine-stained sections in dogs
Authors: Miller Adam J. , Center Sharon A. , Randolph John F. , Friesen Cameron H. , Miller Andrew D. , Warner Karen W.
Published: February 2021

OBJECTIVE

To investigate disparities in hepatic copper concentrations determined by atomic absorption spectroscopy (AAS), inductively coupled plasma mass spectrometry (ICP-MS), and digital image analysis of rhodanine-stained sections.

ANIMALS

516 dogs.

PROCEDURES

Medical records of dogs for which hepatic biopsy specimens had been submitted between January 1999 and December 2019 for evaluation of copper content were reviewed. Paired hepatic copper concentrations obtained with digital image analysis and AAS or ICP-MS were compared, and Spearman rank correlation coefficients were calculated to test for correlations between qualitative copper accumulation scores and hepatic copper concentrations. For dogs for which ≥ 4 rhodanine-stained hepatic sections were available, intraindividual variation in copper distribution across hepatic sections was evaluated.

RESULTS

Median hepatic copper concentrations obtained with digital image analysis exceeded concentrations obtained with AAS or ICP-MS. Concentrations were also higher in older dogs (≥ 9 years vs < 9 years), dogs of breeds with a typical body weight ≥ 20 kg (44 lb), and dogs with necroinflammatory changes or uneven copper distribution. Qualitative copper accumulation scores were significantly associated with hepatic copper concentrations; however, the correlation between qualitative score and concentration obtained with digital image analysis (rs = 0.94) was higher than the correlation between qualitative score and concentration obtained with AAS (rs = 0.75) or ICP-MS (rs = 0.57). The coefficient of variation for hepatic copper concentrations obtained with digital image analysis was significantly higher for dogs with higher hepatic copper concentrations.

CONCLUSIONS AND CLINICAL RELEVANCE

Results suggested that spectroscopic-spectrometric analysis of hepatic biopsy specimens commonly underestimated the concentration obtained by digital image analysis of rhodanine-stained sections.
Reputasi Auditor sebagai Pemoderasi Pengaruh Opini Audit dan Pergantian Manajemen pada Auditor Switching
Authors: Ratna Candradewi Nyoman , Gayatri Gayatri
Published: February 2021

Auditor turnover is a behavior that the client company does to transfer the auditor. This reaserch aims to obtain empirical evidence of the effect of audit opinion and management change on auditor switching and how the auditor's reputation is able to moderate the influence of audit opinion and management change on auditor switching. Determination of the research sample using purposive sampling method with a sample of 145 companies. Data analysis techniques used are logistic regression analysis and Moderated Regression Analysis (MRA). Based on the results of this study indicate that audit opinion and management change have a significant positive effect on auditor switching. However, the auditor's reputation is unable to moderate the effect of audit opinion and management change on auditor switching.

Keywords: Audit Opinion; Change of Management; Auditor Switching; Auditor’s Reputation.
Pengaruh Partisipasi Penganggaran dan Penekanan Anggaran pada Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Pemoderasi
Authors: Widiari Ni Nyoman Putri , Krisna Dewi Luh Gede
Published: February 2021

The public sector budget is an instrument of the regional government to realize growth and stability in the regional economy. This study aims to empirically examine the ability of organizational commitment to moderate the effect of budgetary participation and budgetary emphasis on budgetary slack. This research was conducted in 30 OPD Klungkung Regency. The number of samples taken was 90 people. The number of respondents analyzed was 68 people using the purposive sampling method. Data collection was carried out using a questionnaire. The data analysis technique used is the absolute difference test. Based on the results of the analysis show that organizational commitment weakens the positive influence of budgetary participation on budgetary slack and organizational commitment weakens the negative influence of budgetary emphasis on budgetary slack.

Keywords: Budgeting Participation; Budget Emphasis; Organizational Commitment; Budgetary Slack.
Pengaruh Kualitas Sistem Informasi, Kualitas Informasi dan Perceived Usefulness terhadap Kepuasan End User Software Akuntansi
Authors: Mubaraq Muhammad Raihan , Trihatmoko Huda
Published: February 2021

This study aims to provide empirical evidence regarding the effect of information system quality, information quality and perceived usefulness on the satisfaction of end-users of accounting software. Respondents in this study were 66 respondents in 30 SKPDs located in West Lombok Regency, West Nusa Tenggara (NTB) in the accounting division in the Regional Work Unit that is directly involved in the use of accounting software. Samples were selected using a purposive sampling technique. Data collection techniques in this study using a questionnaire or questionnaire with a semantic differential scale and analyzed using multiple linear regression. The results of this study indicate that the quality of information systems, the quality of information and perceived usefulness affect the satisfaction of end users of accounting software.

Keywords: Information Systems Quality; Information Quality; Perceived Usefulness; End User Satisfaction.
Determinan Penerapan Anggaran Berbasis Kinerja pada Badan Layanan Umum Rumah Sakit Se-Pulau Sumbawa
Authors: Muis Abdul , M. Furkan Lalu , Pituringsih Endar
Published: February 2021

This research aims to examine the effect of leadership style, quality of human resources, organizational commitment and internal control systems on the implementation of performance-based budgets. Data obtained by distributing questionnaires to 68 respondents. Data analysis using multiple linear regression analysis. Partially the variables of leadership style, organizational commitment and internal control systems each have a positive and significant effect on the implementation of performance-based budgets, while the quality of human resources has no effect on the implementation of performance-based budgets at BLU Hospitals throughout Sumbawa Island.

Keywords: Performance-Based Budget; Leadership Style; Quality Of Human Resources; Organizational Commitment; Internal Control System.
Optimalisasi Potensi Pajak dan Retribusi Daerah dalam Rangka Meningkatkan Pendapatan Asli Daerah di Kabupaten Ende
Authors: B. Wahab Thalib Sabra , D. Gadi Djou Laurentius , Leha Ernesta
Published: February 2021

The purpose of this research is to analyze the contribution, effectiveness and efficiency of taxes and retribution on PAD. To analize public perceptions and constraints in the system of collecting taxes and retribution in Ende district. To formulate policy strategies in optimizing local tax and retribution revenues in Ende district. This research is a quantitative research and the sampling technique uses purposive sampling. The population used is all DPPKAD apparatus, related agencies, tax and retribution payers in Ende regency. The results showed that the contribution of taxes and retribution is at a moderate level and is quite good. Effectiveness of taxes and retributions are classified as less effective and very effective. Efficiency of taxes and retribution is in an efficient position. Meanwhile, the obstacles faced in the context of local taxes and retribution in Ende regency are the lack of a base for taxes and retribution managed by the regions.

Keywords: PAD Optimalization; Tax; Retribution.
Faktor - Faktor yang Mempengaruhi Luas Pengungkapan Corporate Social Responsibility
Authors: Tista Komang Rimba Rainugraha , Asri Dwija Putri I G. A. M.
Published: February 2021

Disclosure of corporate social responsibility becomes important for stakeholders to see whether the company has been responsible for the negative impacts arising from its activities. This research was conducted to empirically examine the effect of profitability, market capitalization, and public share ownership on the broad disclosure of corporate social responsibility of plantation companies listed on the Indonesia Stock Exchange 2014-2018. This research was conducted on all plantation companies listed on the Indonesia Stock Exchange 2014-2018. The number of observations obtained was 54 with a purposive sampling method. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis found that profitability has a positive effect on ??CSR disclosure, market capitalization has a positive effect on ??CSR disclosure, and public share ownership has no effect on ??CSR disclosure.

Keywords: Profitability; Market Capitalization; Public Share Ownership; Corporate Social Responsibility Disclosure.
Reaksi Pasar terhadap Perpindahan Ibu Kota Negara Republik Indonesia
Authors: Wahyudi Rumaday Dicky , Sari Maria Mediatrix Ratna
Published: February 2021

This research is an event study that aims to determine the market reaction arising from the movement of the capital city of the Republic of Indonesia. The date chosen as the event date is April 29, 2019 when the issue first came out and August 26, 2019 when the official announcement. The samples used in this study are all companies included in the LQ45 index for the February-July 2019 and August 2019-January 2020 periods. The data analysis technique used is the different test. The results showed there were no differences in the average abnormal return before and after the issue first came out, but there were differences in the average abnormal return before and after the official announcement. There is a difference in the average trading volume activity before and after the issue first came out and when the official announcement of the move of the capital of the Republic of Indonesia.

Keywords: Market Reaction; Abnormal Return; Trading Volume Activity; Capital Movement.
Ukuran Perusahaan, Profitabilitas, Likuiditas dan Pengungkapan Tanggungjawab Sosial
Authors: Antari Ni Nyoman Desi , Wirawati Ni Gusti Putu
Published: February 2021

This research was conducted to obtain empirical evidence about the influence of company size, profitability, and liquidity on the Corporate Social Responsibility Disclosure of high profile companies that listed on the Indonesian Stock Exchange in 2015-2018. The results of this research indicate that CSR Disclosure eis influenced by company size, but not influenced by profitability and liquidity. This research has practical policy implications for companies, where the policies of the company must provide balanced attention to all components directly or indirectly involved in the course of the company's business activities. The implications of further research can be used as a reference in making investment-related decisions.

Keywords: CSR Disclosure; Company Size; Profitability; Liquidity; High Profile.
Praktik Perataan Laba dan Faktor - Faktor yang Mempengaruhinya
Authors: Pinatih Ni Made Ayu , Putra Astika Ida Bagus
Published: February 2021

The purpose of this study is to obtain empirical evidence of the influence of company size, profitability, financial leverage, and cash holding on income smoothing practices. The population in this study were 126 manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2018. The method of determining samples by purposive sampling. The number of samples obtained was 48 samples with observations over 5 years so there were 240 observations. The practice of income smoothing is calculated using the eckel index and the analysis technique used is logistic regression analysis. The results of the analysis in this study indicate that company size, profitability, financial leverage, and cash holding have a positive effect on the income smoothing practices of manufacturing companies listed on the Indonesia Stock Exchange for the period 2014 to 2018. This study can provide additional knowledge about the effect of company size, profitability, financial leverage and cash holding on income smoothing practices.

Keywords : Company Size; Profitability; Financial Leverage; Cash holding; Income Smoothing.
Manajemen Laba pada Periode Initial Public Offering dan Dampaknya pada Persistensi Laba
Authors: Halim Hansen , Pangestu Stevanus
Published: February 2021

The paper examinse whether Indonesian corporations manage their earnings through real activities and accrual accounting during their initial public offerings. We also investigate the effect of this IPO earnings management on earnings persistence in the subsequent period. Seventy-three non-financial IPOs during 2014-2017 were taken as research sample. Afer a series of statistical analyses, we find that companies that went public committed both real and accrual earnings management to inflate income figures in their IPO year. Furthermore, we also find that accrual earnings management negatively affects earning persistence, whereas real earnings management positively affects earnings persistence.

Keywords: IPO; Earnings Management; Earnings Persistence, Go Public.
Pengaruh Kecerdasan dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi
Authors: Ratih Manuari Ida Ayu , Devi Ni Luh Nyoman Sherina
Published: February 2021

This study aims to determine the effect of intellectual intelligence, emotional intelligence, spiritual intelligence, and love of money on the ethical perceptions of accounting students. The purpose of accounting education is to introduce students to values and ethical standards in the accounting profession. The importance of ethics in a profession makes the accounting profession focus its attention on the ethical perceptions of accounting students, as a starting point in increasing perceptions of the accounting profession. therefore, research on ethics in accounting students is needed. The sample was selected using nonprobability sampling method with a total sample of 75 respondents and used multiple linear regression analysis as a testing tool. The results showed that spiritual intelligence and love of money had a positive effect on the ethical perceptions of accounting students. Intellectual intelligence and emotional intelligence were found to have no effect on ethical perceptions of accounting students.

Keywords: Intelligence; Love of Money; Ethical Perception.
Persepsi Kebermanfaatan, Appearance, dan Individualism terhadap Penggunaan E-Filing dengan Kepuasan Pengguna sebagai Variabel Intervening
Authors: Tahar Afrizal , Jilan Sabiqoh Alya
Published: February 2021

This study aimed to analyze effect of perceived usefulness, appearance, and individualism to use e-Filing with user satisfaction as an intervening variable. This study used primary data collected from UMKM Taxpayer in Rejang Lebong Regency. This study revealed seven hypotheses tested using SEM-PLS analysis tools through the SmartPLS version 3.3.2 application. The results showed that perceiced of usefulness had a posittive effect to use e-Filing, while appearance and individualism did not significantly influence taxpayer to use e-Filing. In addition, user satisfaction mediate the relationship among appearance to use e-Filing. Meanwhile,  user satisfaction did not mediate the relationship among perceived usefulness and individualism to use e-Filing.

Keywords: E-Filing; Perceived Usefulness; Appearance; Individualism; User Satisfaction.
Dampak Mekanisme Good Corporate Governance pada Carbon Emission Disclosure
Authors: Eka Chandra Pramuditya I Dewa Gede Ngurah , Budiasih I Gusti Ayu Nyoman
Published: February 2021

The research’s objective is to figure out and find empirical evidence regarding the influence of institutional ownership, foreign ownership, independent board of commissioners, and audit committee as Good Corporate Governance proxies on Carbon Emission Disclosure in mining sector companies registered on the Indonesia Stock Exchange (IDX) 2014-2019. This research analyzed the data by multiple linear regression analysis. Based on the data that has been analyzed, institutional ownership has no impact on Carbon Emission Disclosure, foreign ownership has no impact on Carbon Emission Disclosure, the independent board of commissioners has no impact on Carbon Emission Disclosure, and the audit committee has a positive impact on Carbon Emission Disclosure.

Keywords: Institutional Ownership; Foreign Ownership; Independent Board Of Commissioners; Audit Committee; Carbon Emission Disclosure.
Analisis Penggunaan E-Filing oleh Wajib Pajak Orang Pribadi dengan Menggunakan UTAUT 2
Authors: Novia Triana Dewi Ni Putu , Ery Setiawan Putu
Published: February 2021

The purpose of this study is to  find out the factors affecting personal taxpayers to use e-Filing based on Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2). This research conducted on individual taxpayers of e-filing users in 2018 registered at the Tabanan Primary Tax Service . The method used is non-probability sampling with accidental sampling technique. Data collected by distributing questionnaires to 100 individual taxpayers. The analysis technique used is multiple linear regression. Based on the results of the analysis that the performance expectations, sosial factor, facilitating condition and hedonic motivation have no effect on the use of e-Filing by individual taxpayers, effort expectation, price value and habit have a positive effect on the use of e-Filing by individual taxpayers in Tabanan Primary Tax Service.

Keywords: E-Filing, Personal Taxpayers, UTAUT 2.
Kinerja Lingkungan, Kepemilikan Manajemen, Media Exposure dan Corporate Social Responsibility Disclosure
Authors: Arikarsita Ni Wayan , Wirakusuma Made Gede
Published: February 2021

Corporate Social Responsibility Disclosure is a form of corporate responsibility and commitment in making a positive contribution to the environment, social and economy that is integrated in the company's activities. This study aims to obtain empirical evidence regarding the effect of environmental performance, management ownership, and media exposure on corporate social responsibility disclosure. This research was conducted at manufacturing companies listed on the IDX and registered as participants in the 2016-2018 PROPER period. The sampling method used is purposive sampling. Data collection methods used in this study are non-participant observation methods and documentation. This study uses data analysis techniques in the form of multiple linear regression analysis.The analysis shows that environmental performance, management ownership, and media exposure partially have a positive effect on corporate social responsibility disclosure.

Keywords: Environmental Performance; Management Ownership; Media Exposure; Corporate Social Responsibility Disclosure.
Independensi, Kompetensi, Pelatihan, Pengalaman Kerja, Tingkat Pendidikan dan Kinerja Pengawas Koperasi
Authors: Dewi Putu Ratih Kartika , Yenni Latrini Made
Published: February 2021

The role of supervisors as cooperative internal auditors is very important. Supervisors are tasked with supervising the operations of the cooperative and helping to achieve the goals set by the cooperative. This study aims to determine the effect of independence, competence, training, work experience, and education level on the performance of cooperative supervisors in Buleleng District. The number of samples in this study were 79 respondents. The analysis technique used is multiple linear regression. Research shows that all variables have a positive influence on supervisor performance. This study confirms the attribution theory.

Keywords: Independence; Competence; Training Work Experience; Education Level.
Due Professional Care, Kompleksitas Tugas, Ukuran Kantor Akuntan Publik, dan Kualitas Audit pada Kantor Akuntan Publik Medan
Authors: Gilbert Gilbert , Monica Georgina Cynthia , Fransisca Yoana , Sitepu Wilsa Road Betterment
Published: February 2021

Auditor have several internal and external factors that affect audit quality. The practice that are guided by the norm and principle of the public accountant profession that are related and independent are audit quality. An auditor must have a high professionalism spirit so that there are no error in the audit process. The purpose of this research is to analyze how big the relationship between due professional care on audit quality and whether the audit quality can be affected by the complexity of the duties and size of PAF.This research method is purposive sampling method, the data is obtained through questionnaire distributed to auditors of public accountants in Medan. Evidence obtained from the research results is Due Professional Care and Task Complexity has a significant influence on Audit Quality. Meanwhile, PAF Size doesn’t have a significant effect on Audit Quality.

Keywords: Due Professional Care; Task Complexity; PAF Size; Audit Quality.
Analisis Implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) 105 pada Pembiayaan Mudharabah
Authors: Triyana Hasibuan Henny
Published: February 2021

The purpose of this study was to analyze the implementation of PAK 105 in mudharabah financing at PT. Bank  Muamalat Indonesia Denpasar Branch in 2020. The research method used was a qualitative research method. The results showed, The recognition process at PT. Bank Muamalat Indonesia Tbk. Adapted to generally accepted standards, namely PSAK No. 105, Measurement of investment in PT. Bank Muamalat Indonesia Tbk. in cash, measured at the amount paid in accordance with PSAK 105, Presentation of mudharabah financing at PT. Bank Muamalat Indonesia Tbk. presented in the balance sheet on the element of assets equal to bank bills to customers and in accordance with PSAK 105, mudharabah financing disclosed by PT. Bank Muamalat Indonesia Tbk in the financial statements and notes to the financial statements in accordance with PSAK 105.

Keywords: Accounting Treatment; Mudharabah Financing; PSAK No. 105.
Pengaruh Likuiditas, Profitabilitas, Struktur Modal, dan Harga Saham terhadap Kebijakan Dividen pada Perusahaan Consumer Goods
Authors: Purnasari Nina , Sylvia Sylvia , William Vivian
Published: February 2021

The purpose of the research is to know and analyze the influence of liquidity, profitability, capital structure and share price on dividend policy on Consumer Goods Companies listed on the Indonesia Stock Exchange period 2014-2018. This research uses quantitative research. Quantitative research approach. The nature of research is a causal relationship. The collection of this research data by means of documentation. The population of this study is 51 Consumer Goods Companies listed on the Indonesia Stock Exchange for the period 2014-2018. A research sample of 16 Consumer Goods Companies listed on the Indonesia Stock Exchange period 2014-2018. The research model is multiple linear regressions. The results of this study are Liquidity, profitability, capital structure and share price simultaneously and partially affect the dividend policy on Consumer Goods Companies.

 Keywords: Liquidity, Profitability; Capital Structure; Share Price; Dividend Policy.
Implementasi Green Accounting, Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan
Authors: Dewi Putu Purnama , Edward Narayana I Putu
Published: February 2021

The purpose of this study is to determine the effect of the implementation of green accounting, profitability, and corporate social responsibility on firm value. The sample of this study is mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2019. The data used are secondary data in the form of environmental cost, return on equity, CSR Index, and Tobins'Q. The data is obtained from the Indonesia Stock Exchange website and related company websites. The results of this study indicate that the effect on green accounting has a positive effect on firm value, this is obtained from a significance value of 0.003 with a beta coefficient value of 0.228. Profitability also has a positive influence on firm value is a positive influence, this is indicated by a significance value of 0.000 with a beta coefficient value of 0.724. The effect of corporate social responsibility on firm value also shows a positive direction, as indicated by a significance value of 0.011 with a positive beta coefficient value of 0.210.

Keywords: Green Accounting; Profitability; Corporate Social Responsibility;  Firm Value.
Determinants and Consequences of Students Learning Satisfaction During Covid-19 Pandemic
Authors: Saragih Arfah Habib , Adwie Joansyah , Hendrawan Adang
Published: February 2021

This study examines the effect of student perception in online learning on student satisfaction and its impact on student learning performance and intention to use in the future. The regression analysis method was used based on the survey results from 157 students. Results indicate that students' perceptions of online learning had a positive effect on student satisfaction, intention to use, and student learning performance. Further, student satisfaction has a positive effect on student learning performance but does not affect the intention to use. The implications for lecturers, students, and faculties are also discussed.

Keywords:  student perception, online learning, student satisfaction,   student performance, intention to use, covid-19 pandemic
Trigger Factors of Fraud Triangle Toward Fraud On Financial Reporting Moderated by Integration Of Technology Industry 4.0
Authors: Mappadang Agoestina , Yuliansyah Yuliansyah
Published: February 2021

This study examines triggers factors of the fraud triangle, core of all fraud auditing standards, for assessing the likelihood of fraudulent financial reporting. The Fourth Industrial Revolution (Industry 4.0) brings vital changes to industries, which forces people to face and act on these changes and may get impacted on fraudulent financial reporting. As Industry 4.0 ushers the use of new technology, the use of computerized systems for huge data analysis has advantage and disadvantage in audit and fraud detection. Therefore, our research uses the integration of technology 4.0 as a moderating variable on fraudulent financial reporting. This study also aims to determine fraud with the Beneish M-Score as a financial forensic tool to gage potential fraud in firms' financial statements. The population of this study was drawn from five priority sectors of the Making Indonesia 4.0 program, namely industries in five manufacturing subsectors listed on the Indonesia Stock Exchange. Results indicate that pressure does not have significant effect on fraudulent financial reporting. On the other hand, the opportunity with effective monitoring variable has a negative significant effect on fraudulent financial reporting, whereas rationalization has a positive significant effect on fraudulent financial reporting. The integration of Industry 4.0 variable moderates the effect of fraud on fraudulent financial reporting.

Keywords:  fraud triangle, technology industry, pressure, opportunity, rationalization
British-Qualified Accountants Outside the UK: Post-Brexit Case
Authors: Jallow Ousman , Fanani Zaenal , Hamidah Hamidah
Published: February 2021

This study aims to explore the impact of Brexit on the employment of accountants and auditors who already had a UK qualification. This study also assesses if they will be allowed to work outside the UK after Brexit. This study used data collected through interview and collation of previous research articles, reports magazine, and other secondary source of data. Results revealed that auditors and accountants might be potentially affected negatively by a change in their capacity to carry out audits and accounting service across borders, as the number of those who carry out such work may be quite small. This paper hopes to serve as a useful insight for stakeholder discussions, such as practitioners and standard setters, and in making decisions on strategy in the medium term and the regulation of the accountancy and audit profession post-Brexit. As the shape of Brexit becomes more explicit, the Financial Reporting Council's primary objective is to have a seamless transition and a continuation of high professional standards and a properly functioning audit and accountancy profession.

Keywords: Brexit; Accountants; European Union; United Kingdom
Data Mining Pada Faktor-Faktor Potensi Daerah di Kabupaten Sidoarjo Provinsi Jawa Timur
Authors: Lestari Trianingsih Eni , Permadi Hendro , Susilowati Sri
Published: February 2021

Abstrak: Kabupaten Sidoarjo merupakan salah satu kabupaten yang terletak di provinsi Jawa Timur dan merupakan daerah yang mengalami perkembangan cukup pesat. Keberhasilan ini dicapai karena berbagai potensi yang ada di wilayahnya. Artikel ini bertujuan untuk mengetahui faktor-faktor yang mendominasi potensi daerah Kabupaten Sidoarjo dengan menggunakan data mining. Hasil penelitian menunjukkan bahwa Desa Keboansikep, Sawotratap, Tebel, Keboananom, Gedangan, Keboguyang, Ketajen, Sidomulyo, Terik, Ponokawan, Sedengan Mijen dan Barengkrajan merupakan desa yang memiliki potensi daerah terbaik di Kabupaten Sidoarjo. Berdasarkan metode klasifikasi diperoleh Desa Keboansikep, Sawotratap, Tebel, Keboananom, Gedangan, dan Ketajen (Kecamatan Gedangan) memiliki potensi daerah berupa faktor pertanian yakni hasil panen padi dan palawija. Seluruh hunian di Desa Keboguyang (Kecamatan Jabon) telah memiliki IMB. Sedangkan Desa Sidomulyo, Terik, Ponokawan, Sedengan Mijen dan Barengkrajan (Kecamatan Krian) mempunyai faktor pendidikan usia dini yang tinggi yakni murid TK, Guru TK dan Sekolah TK.

Kata Kunci: Data Mining, Potensi Daerah, analisis biplot
Pemilihan Titik Knot Optimal Model Spline Truncated Dalam Regresi Nonparametrik Multivariabel dengan GCV
Authors: Pratiwi Luh Putu Safitri
Published: February 2021

One of the most frequently studied nonparametric regression model approaches is the spline truncated. This method is applied to cases of Maternal Mortality Rate because in various cases there is an increase in maternal mortality problems so that the government is expected to be more serious in dealing with and suppressing the MMR value through the programs launched or by overcoming the factors that significantly influence the high MMR value. This study aims to examine the determination of the optimal knot point of the multivariable nonparametric spline regression model using the GCV method as the optimal knot point selection method. The criteria for selecting the best model in this study using the MSE value. The results obtained are the best model suitable for AKI 2017, namely by using the GCV method which is located in the three knot linear spline, which is 0.07722 and an MSE value of 0.018. The variables that have an effect on the model are the percentage of deliveries performed with the help of medical personnel (x1), the percentage of pregnant women who receive Fe1 tablets (x2), the percentage of pregnant women implementing the K1 (x3), and the percentage of pregnant women implementing the K4 (x4).
Penentuan Rute Terpendek dengan Menggunakan Algoritma Dijkstra pada Jalur Bus Sekolah
Authors: Gautama I Putu Winada , Hermanto Koko
Published: February 2021

Peran angkutan umum atau bus sekolah sangat vital dalam mengurangi pelanggaran lalu lintas bagi pengendara di bawah umur. Alat transportasi bus sekolah mulai populer di Bali. Khususnya di kota Denpasar, dinas perhubungan Kota Denpasar sudah beroperasi pada bulan September 2017.  Salah satu optimasi yang dapat dilakukan adalah menentukan jarak terpendek dari rute bus sekolah. Semakin pendek jarak yang dilalui tentunya berdampak pada biaya dan waktu. Biaya yang dikeluarkan dapat diminimalkan dan waktu tempuh lebih efisien. Berdasarkan hasil yang diperoleh bahwa biaya bahan bakar yang dihabiskan bus sekolah shift pagi adalah Rp 70.132,-. Hasil ini dapat memberikan gambaran untuk Dinas Perhubungan kota Denpasar mengenai terapan matematika dalam menentukan rute yang dapat mengoptimalkan pengeluaran biaya bahan bakar
PENGARUH PANJANG TUNGKAI, PANJANG LANGKAH, FREKUENSI LANGKAH, DAN KEBUGARAN FISIK TERHADAP KECEPATAN LARI PADA PEMAIN BASKET DI SMA NEGERI DENPASAR
Authors: Damayanti Trisna , Dewi Anak Ayu Nyoman Trisna Narta , Sugiritama I Wayan , Muliarta I Made
Published: February 2021

Kecepatan sangat diperlukan oleh pemain basket karena dalam permainannya sebuah tim harus bisa menyerang dengan cepat dan harus siap untuk kembali bertahan. Terdapat banyak faktor yang mempengaruhi kecepatan lari diantaranya panjang tungkai, panjang langkah, frekuensi langkah, dan kebugaran fisik. Tujuan dari penelitian ini ialah ntuk mengetahui pengaruh panjang tungkai, panjang langkah, frekuensi langkah, dan kebugaran fisik dengan kecepatan lari pada pemain basket di SMA Negeri Denpasar. Penelitian ini ialah penelitian analitik cross sectional yang dilakukan pada bulan Juli 2019 Pengambilan sampel dilakukan secara purposive sampling. Jumlah sampel ialah 74 orang dengan usia 16-19 tahun. Variabel dependen penelitian ini ialah kecepatan lari. Variabel independen penelitian ini ialah kebugaran fisik, panjang langkah, frekuensi langkah dan panjang tungkai. Panjang tungkai diukur dengan meteran, panjang langkah dan kecepatan lari diukur dengan tes lari 60 meter, frekuensi langkah diukur dari video saat responden melakukan lari 60 meter, dan kebugaran diukur dengan cooper test. Analisis yang digunakan adalah analisis regresi linear sederhana dan analisis regresi linier berganda dan didapatkan nilai F hitung sebesar 704,822 dan sig 0,00. Berdasarkan hasil penelitian tersebut maka dapat disimpulkan bahwa maka kebugaran fisik, panjang tungkai, frekuensi langkah, panjang langkah berpengaruh secara simultan/bersama-sama terhadap kecepatan lari pada pemain basket di SMA Negeri di Denpasar.
HUBUNGAN HUBUNGAN LAMA DURASI PENGGUNAAN MEDIA SOSIAL DENGAN KUALITAS TIDUR PADA USIA 19-22 TAHUN
Authors: Suhartati Baiq Leny , Dewi Anak Ayu Nyoman Trisna Narta , Wibawa Ari , Winaya I Made Niko
Published: February 2021

Media sosial meningkatkan konektivitas antar individu sehingga memberikan peluang untuk memperoleh dan berbagi informasi. Pengguna internet tahun 2017 didominasi oleh usia 19-34 tahun dan merupakan masa mengembangkan diri dengan memperluas relasi sosial. Penggunaan media sosial yang intens dapat menyebabkan penggunanya merasakan kesenangan hingga tercandu dan membuat durasi penggunaan media sosial semakin lama sehingga menyebabkan terganggunya pengaturan hormon melatonin saat malam hari dan menyebabkan jam tidur lebih lama sehingga mempengaruhi kualitas tidur individu. Penelitian ini merupakan penelitian cross sectional analitik yang dilakukan pada bulan April hingga Mei 2019. Sampel penelitian diambil dengan teknik purposive dengan jumlah 46 sampel. Sampel mengisi kuesioner identitas dan data subyek serta kuesioner Pittsburg Sleep Quality Index (PSQI) untuk mengetahui durasi penggunaan media sosial perharinya dan kualitas tidur sampel. Analisis yang digunakan adalah analisis bivariat dengan uji spearman. Hasil analisis bivariat menunjukkan adanya hubungan yang signifikan (p=0,037), tingkat kekuatan hubungan korelasi sedang (r=0.308), dan hubungan bersifat searah (r=0,308) antara durasi penggunaan media sosial dengan kualitas tidur. Penggunaan internet dan kecanduan media sosial dipengaruhi oleh keyakinan metakognitif tentang pemikiran dan pengaturan diri seseorang. Penggunaan media sosial yang intens dan kebiasaan membawa smartphone ketempat tidur membuat durasi penggunaan media sosial semakin lama sehingga menyebabkan terganggunya pengaturan hormon melatonin dan menyebabkan jam tidur lebih lama serta memengaruhi kualitas tidur individu. Simpulan dari penelitian ini adalah adanya hubungan lama durasi penggunaan media sosial dengan kualitas tidur pada usia 19-22 tahun yang mana semakin tinggi durasi penggunaan media sosial maka semakin buruk kualitas tidur pengguna.
FAKTOR-FAKTOR YANG MEMPENGARUHI DAYA TAHAN MAHASISWA TEKNIK SIPIL UIB DALAM MEMPERTAHANKAN STUDINYA
Authors: HUDORI MAHFUZ
Published: February 2021

Linear regression model cannot be used to analyze the relationship between survival time and independent variables, it is because the linear regression model is not able to handle censored data. Regression can be used to analyze survival data is cox proportional hazard regression. This research studies factors that influence study time drop out of Civil Engineering students at Universitas International Batam using the cox proportional hazard regression model approach. The independent variable that influenced study time drop out of Civil Engineering students at Universitas International Batam was the Cumulative Achievement Index and Work Status.
GRAF DUAL ANTIPRISMA DAN DIMENSI METRIKNYA
Authors: FITRIANI FENNY , CAHYANINGTIAS SARI
Published: February 2021

Dual graph is one form of graph that can only be formed from graphs whose edges do not intersect each other. One of the graphs that can be converted into dual graphs is the antiprism graph Amn . Antiprism graph Amn  is a graph that is formed from the absorption of vertices in the prism graph Pmn . One of the operations performed on a graph is finding the metric dimension of the graph. These metric dimensions are looking to find a minimum cardinality value of the graph. This article discusses the metric dimensions of the dual antiprism graph A'm,n. Dimanesion of dual antiprism graph A'm,n  is obtained in four conditions namely metric dimension when A'm,2, metric dimension when A'3,n with n ? 3, metric dimension at times A'4,n with n ? 3 , and metric dimensions at times A'm,n with m ? 5  and n ? 3.
ANALISIS SENSIVITAS MODEL PENUGASAN DENGAN METODE HUNGARIAN
Authors: TSANI ELFRIDA RIANI , TASTRAWATI NI KETUT TARI , SARI KARTIKA
Published: February 2021

In linear programming the assignment problem can be solved by the Hungarian method. This method produces an optimal solution for the placement of employees on their assignments. The purpose of this research is to determine the sensitivity analysis of the optimal results from the assignment that has been obtained by the Hungarian Method. Sensitivity analysis is used to determine the extent to which changes can occur without changing the optimal decisions that have been obtained. The results of this research obtain interval working time that can be tolerated without changing the optimal decision that has been obtained. So, no matter how much working time of the Employee changes, as long as the change is still within the interval, it does not interfere with the optimal solution that has been obtained previously.
Advanced car-parking security platform using Arduino along with automatic license and number recognition
Authors: Mohammed Bafreen Najeb , Ahmad Hawar B.
Published: February 2021

The open-source hardware development platform Arduino has been growing in recent years. Nowadays, the Arduino platform became one of the important parts in remote control and monitor of electrical devices. This paper aims to propose an application of digital image processing along with Arduino, which can be useful in car-parking place to be more secure. Arduino will detect the car and take a picture for its plat and send it to the system. Then, system applies digital image processing technique in the image. Different algorithms are incorporated in system such as segmentation, normalization, localization, orientation and optical character recognition (OCR) which analyze certain features in image and predicts car plate numbers. Afterwards the resulting data are compared against records in a stored database.
An Event History Analysis of Latin American Migrant Coupleses
Authors: Gómez-Gómez Maite Michell , Silva-Arias Adriana Carolina , Sarmiento-Espinel Jaime Andrés
Published: February 2021

The purpose of this paper was to study the association between migration and reproductive decisions in Mexico, Costa Rica, the Dominican Republic, Ecuador, Guatemala, and Colombia. An event history analysis was used to study the fertility and migration decisions made by a sample of couples from those countries. This study found a disruption in fertility before migrating. After the migration event and settlement, fertility increased to the same levels as the place of origin for migrants who stayed longer at their destination, particularly for those who migrated to the United States. Couples in which only the man migrated had a higher migratory prevalence. These men were young and had low human capital. Although the proportion of couples in which both members migrated was low, those couples stayed longer at their destination and their fertility disruption before migrating was highest.
Peningkatan Kinerja Jaringan Dengan Menggunakan	Multi-Rule Algorithm
Authors: Tanwir Tanwir , Rantelinggi Parma Hadi , Widiastuti Sri
Published: February 2021

Algoritma pergantian adalah suatu mekanisme pergantian objek dalam cache yang lama dengan objek baru, dengan mekanisme  melakukan penghapusan objek sehingga mengurangi penggunaan bandwidth dan server load. Penghapusan dilakukan apabila cache penuh sehingga penyimpanan entri baru diperlukan. Secara umum algoritma FIFO, LRU dan LFU sering digunakan dalam pergantian objek, akan tetapi diperoleh suatu objek yang sering digunakan namun terhapus dalam pergantian cache sedangkan objek tersebut masih digunakan, akibatnya pada waktu klien melakukan permintaan dibutuhkan waktu yang lama dalam browsing objek. Untuk mengatasi masalah tersebut dilakukan kombinasi algoritma pergantian cache Multi-Rule Algorithm, dalam bentuk algoritma kombinasi ganda FIFO-LRU dan triple FIFO-LRU-LFU. Algoritma Mural (Multi-Rule Algorithm) menghasilkan respon pada cache size 200 MB dengan waktu tanggapan rata-rata berturut-turut 56,33 dan 42 ms, sedangkan pada algoritma tunggal memerlukan waktu tanggapan rata-rata 77 ms. Sehingga Multi-Rule Algorithm dapat meningkatkan kinerja terhadap waktu penundaan, throughput, dan hit rate. Dengan demikian, algoritma pergantian cache Mural, sangat direkomendasikan untuk meningkatkan akses klien.

 

Abstract

Substitution algorithm is a mechanism to replace objects in the old cache with new objects, with a mechanism to delete objects so that it reduces bandwidth usage and server load. Deletion is done when the cache is full so saving new entries is needed. In general, FIFO, LRU and LFU algorithms are often used in object changes, but an object that is often used but is deleted in the cache changes while the object is still being used, consequently when the client makes a request it takes a long time to browse the object. To overcome this problem a combination of Multi-Rule Algorithm cache replacement algorithms is performed, in the form of a double combination algorithm FIFO-LRU and triple FIFO-LRU-LFU. The Mural algorithm (Multi-Rule Algorithm) produces a response on a cache size of 200 MB with an average response time of 56.33 and 42 ms respectively, whereas a single algorithm requires an average response time of 77 ms. So the Multi-Rule Algorithm can improve the performance of the delay, throughput, and hit rate. Thus, the Mural cache change algorithm, is highly recommended to improve client access.