bluuebunny/crossref_metadata_2025 huggingface dataset:
The Influence of Current Ratio, Total Debt to Total Assets, Total Assets Turn Over, and Return on Assets on Earnings Persistence in Automotive Companies
Authors: Yahya Adibah , Hidayat Saepul
Published: February 2021

The purpose of this study is to determine the effect of the variable Current Ratio, Total Debt to Total Assets, Total Assets Turnover, Return on Assets, on earnings persistence. This study used secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange from 2014-2018. The sample selection used a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis used the classic assumption test, multiple linear regression, T-test, F-test, and the coefficient of determination. The results showed that partial earnings persistence expressed in financial ratios consisting of the Return on Assets (ROA) significantly affect earnings persistence, while the Current Ratio (CR), Total Debt To Total Asset (TDTA) and Total Asset variables and Total Assets Turnover (TATO) has no significant effect on earnings persistence. Results of the simultaneous test, financial ratios consisting of CR, TDTA, TATO, and ROA had no significant effect on earnings persistence. R Square value of 0.076 can be interpreted that CR, TDTA, TATO, and ROA of 7.6% while the remaining 82.4% is influenced by other variables not examined
The Effect of Cash Holding, Firm Size, and Financial Leverage to Earning Management in State-Owned Enterprises (SOEs)
Authors: Fadlli Muhammad Elmas , M.M. Khairunnisa
Published: February 2021

This research was conducted to determine the simultaneous and partial influence between cash holding, firm size, and financial leverage on earnings management in SOEs Companies listed on the Indonesia Stock Exchange during 2012-2018. The method in this study used a quantitative method. This research uses descriptive research with case study research type. The sampling technique in this study used a purposive sampling technique by obtaining 12 sample companies with a period of 7 years to obtain 84 sample units. This research used a logistic regression analysis method using SPSS 25.0 software. The results of this study indicate that cash holding variables, firm size, and financial leverage simultaneously have a significant effect on earnings management. While partially, cash holding variables, firm size, and financial leverage do not affect earnings management.
The Role of Bonus Allocation in Project Investment: An experimental study using Balanced Scorecard (BSC) Training Treatment
Authors: Rahman Fauziah , Suharman Harry , Handoyo Sofik
Published: February 2021

This research aims to determine the role of bonus allocation and balanced scorecard training in the selection of investment projects. This research used a controlled laboratory experiment method with a pretest-posttest control group experimental design which involves two groups, namely the experimental group and the control group. The experiment was carried out on 46 accounting graduate students as participants. The results of this research indicate that in selecting the investment projects, participants tend to comply with the bonus allocation policies and that balanced scorecard training is capable of predisposing participants to select projects that are oriented to long-term benefits by observed to financial and non-financial aspects. This research is specifically expected to contribute in the form of an illustration to the company about the importance of training related to the concepts and assignment techniques as well as an overview of the importance of providing appropriate bonus allocation bases to improve employee performance and evade opportunistic behavior
The Influence of Internal Control System, Information Technology Utilization, and Organizational Commitment on Government Accountability Performance
Authors: Handayani Dena , Yudianto Ivan , Afiah Nunuy Nur
Published: February 2021

Each government institution has a mission to be achieved. Goals and objectives achievement that has been set through the system of accountability performance is a common indicator to measure mission accomplishment. There are several district and municipals in the province of West Java that has poor accountability performance. This study aims to determine the effect of the government internal control system, information technology utilization and organizational commitment on accountability performance of government institutions. The research adopts a quantitative interpretive approach. The population in this study is six districts and municipals in West Java Province, where each district and municipals consists of 5 local government working unit. The data analysis technique in this study uses multiple linear regression. The results of this study indicate that partially and simultaneously, there is a positive and significant influence between the government internal control system, information technology utilization and organizational commitment on accountability performance of government institutions.
The effect of Profitability and Stock Split on Stock Return
Authors: Nurdin Fajar , Abdani Fadlil
Published: February 2021

Purpose of the study is to examine the effect of profitability and stock split on stock returns. This study is carried out on companies that undertake stock split on Indonesia Stock Exchange (IDX). The sampling technique used is purposive sampling. The study involves 41 companies that conduct a stock split on the Indonesia Stock Exchange. Data analysis techniques used in this research is linear regression. The result of this study shows that the profitability proxied using the earning per share indicator and return on investment has a significant effect on stock returns. Meanwhile, the stock split is also found has a significant effect on stock return. The result of this study indicates that companies that have higher profitability will provide high stock returns to shareholders. Besides, companies that conduct stock splits receive higher stock returns than companies that are not.
Analysis of Determining Factors for Successful Implementation of Village Financial Management
Authors: Yusar Levina Kristiani , Mulyani Sri
Published: February 2021

This study aims to determine the critical success factors in the implementation of village financial management. The research is a case study research that is conducted in three villages with different village status, namely developed villages, developing villages and underdeveloped villages in Talun Sub-District, Cirebon Regency. Data collection was carried out through interviews with village heads, secretaries, treasurers and the Village Consultative Body (BPD). The results showed that the implementation of village financial management (planning, implementation, administration, reporting and accountability) in the three villages studied, had been carried out under Regulation of the Minister of Home Affairs Number Number 113/2014 concerning guidance for village financial management, However, village financial administration, had not carried out following the rules. The study suggests that there three main factors for the successful implementation of village financial management, namely the competence of village government officials, commitment and support from leaders, and the role of the village consultative body. Secondary factors for the successful implementation of village financial management are the participation and support from the community and understanding in running the SISKEUDES application..
The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance
Authors: Suciarti Cicik , Suryani Elly , Kurnia Kurnia
Published: February 2021

This research was conducted to determine the simultaneous and partial effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance in the automotive subsector companies listed on the Indonesia Stock Exchange (IDX) during 2012-2018. The sampling technique used was purposive sampling. The method of data analysis uses panel data regression analysis using Eviews 10 software by conducting several stages of testing. The results of this study indicate that leverage, capital intensity, and deferred tax expense simultaneously significantly affect tax avoidance. Capital intensity partially has a significant effect on tax avoidance in a negative direction. Meanwhile, leverage and deferred tax expense partially have no significant effect on tax avoidance.
Does Leverage, Dividend Per Share, and Cash Flow Volatility Affect Hedging Decisions?: An Empirical Study on Listed Manufacturing Companies
Authors: Mahardini Nikke Yusnita , Suprihatin Neneng Sri , Nurzamzami Fanny
Published: February 2021

The purpose of this study is to examine the effect of leverage, dividend per share, cash flow volatility on the hedging decision. This study uses secondary data of financial statements or annual reports published in the Indonesia Stock Exchange (IDX). The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015-2018. Purposive sampling technique is adopted in determining the sample of the study. Fourteen listed manufacturing companies are involved in this study. The method of data analysis used is the logistic regression method. The results of the study indicate that leverage and dividend per share have a significant effect on hedging decisions. Meanwhile, Cash flow volatility has no significant effect on hedging decisions.
Audit Quality and Tax Avoidance: The Role of Independent Commissioners and Audit Committee's Financial Expertise
Authors: Rizqia Amelia , Lastiati Anies
Published: February 2021

Abstract: This study aims to examine the effect of audit quality on tax avoidance. It further examines whether an independent board of commissioners and the audit committee's expertise affect the relationship between audit quality and tax avoidance. The study observed manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia Stock Exchange in 2018. Tax avoidance is measured by abnormal book-tax difference, while audit quality is proxied by Big Four-accounting firm and the audit tenure. The test results show that Big Four firms lower the tax avoidance level done by corporations, but not audit tenure. Furthermore, results also show that the audit committee's financial background weakens the relationship between audit quality and tax avoidance, but not an independent board of commissioners. The results are consistently found in both countries examined. The accounting firm that audits the company's financial statements gives an impact on the displayed actual company value, but not with audit committee's expertise which ineffective in carrying out its supervisory function without an understanding of the company's operational and business activities; thus the diversity of audit committee backgrounds is still needed. Furthermore, regulators should consider adopting a policy related to the estimated useful life of assets to minimise the gaps between accounting regulations and tax regulations
The Impact of Tax Incentives on Foreign Direct Investment in Indonesia
Authors: Siregar Rotua Andriyati , Patunru Arianto
Published: February 2021

Using the data from twenty-two partner countries in 1999 to 2018, this paper presents the impact of tax incentives on foreign direct investment (FDI) in Indonesia. A fixed-effect and least square dummy variable analysis are used to determine the direction and significance of tax incentives in its correlation with FDI together with other FDI determinant. The main finding shows that as tax incentives increase, the FDI flow decrease significantly. However, corporate income tax (CIT) rate which also used as investment cost proxy shows that as it decreases the FDI flow will increase.
The Determinants of Environmental Disclosure Quality: Empirical Evidence from Indonesia
Authors: Angela Pricilia , Handoyo Sofik
Published: February 2021

Sustainability issues have increased the need for stakeholder toward environmental information disclosure. Quality of environmental information is pivotal for stakeholders to make a proper assessment of a firm’s environmental performance. This study examines the relationship between a firm’s characteristics and environmental disclosure quality. Firm’s characteristics in this study refer to the size, ownership concentration, age, and leverage. Content analysis of sustainability reporting was applied in this study. The study involved 33 listed firms in Indonesia Stock Exchange (IDX) that are consistently issued sustainability reporting during 2014-2016. Simultaneously test indicated that characteristics of the firm significantly explain the variance of environmental disclosure quality. However, partially test showed that leverage is the only variable significantly influenced environmental disclosure quality.
The Effect of Tax Fairness, Tax Socialization and Tax Understanding on Tax Compliance: A Study on Micro, Small and Medium Enterprises (MSMEs)
Authors: Lestary Sizka Rismaningsih , Sueb Memed , Yudianto Ivan
Published: February 2021

This research aims to identify the effect of fairness, socialization, and understanding on the Micro Small Medium Enterprises (MSMEs) taxpayer compliance towards Government Regulation number 23/2018 regarding income tax from business received or accrued by taxpayers who have certain gross turnover. This research used a quantitative approach, and data were collected using the Likert scale questionnaire. In this research, the population was 283 SME actors registered at the Cooperatives and Small and Medium Enterprises Office, Bandung. The sampling method used was purposive sampling. The data analysis technique used in this research is path analysis. Based on the partial test on the first regression model hypothesis, tax fairness and tax socialization are positively and significantly associated with the tax understanding. The second regression model hypothesis's partial test indicates that tax fairness does not affect, while the taxation socialization and understanding of taxation positively affect MSME taxpayers' compliance.
Potensi Bakteri Pereduksi Sulfat dan Jenis Bahan Organik dalam Pengolahan Air Asam Tambang menggunakan System Constructed Wetland Tanaman akar Wangi (Vetiveria zizanioides L)
Authors: Suryatmana Pujawati , Sandrawati Apong , Putra Ikrar Nusantara , Kamaluddin Nadia N.
Published: February 2021

Acid mine drainage (AMD) is a waste product from coal mining process. Acidic waste will impose a serious environmental issue such as organism annihilation and destruction of environmental ecosystem. Proper AMD management is required in order to restore polluted water to the proper standard condition. The Constructed Wetland system with Akar Wangi (Vetiveria zizanioides L.) and various organic growth medium compositions and sulphate-reducing bacteria and the composition of the media for several types of organic matter with sulfate-reducing bacteria (SRB) inoculation as stimulant was deemed a promising solution. This study was designed in randomized block design (RBD) consisted of nine treatments with three replicates. The treatments were: (A) = without organic matter and without SRB inoculation (control), (B) = 100% compost, (C) = 100% sawdust, (D) = 50% compost + 50% sawdust, (E ) = no organic matter + SRB inoculation (105 MPN ml-1), (F) = 100% compost + SRB inoculation, (G) = 100% sawdust + SRB inoculation, H = 50% compost + 50% sawdust + SRB inoculation, I = 75% compost + 25% sawdust + SRB inoculation. Results showed that 100% compost and SRB application increased polluted water pH. Application of 100% sawdust with or without SRB inoculation gave the highest reduction in sulfate content. SRB also has the potential to increase the height of Akar Wangi plant.
Memorias semióticas y fondos documentales: el caso “Fondo Julio Cortázar”. Una lectura con Lotman
Authors: Gómez Susana
Published: February 2021

Exploraremos hipótesis epistemológicas abiertas a partir de pensar los  fondos documentales de escritor con nociones de Iuri Lotman. ¿Cómo reflexionamos sobre la textualidad en el sistema de un fondo centrado en la obra de un escritor? El sistema cultural, la memoria textual y la crítica sobre obras literarias poseen interesantes facetas que se conocen desde una lectura semiótica
La escritura como dispositivo terapéutico y forma de vida. Poética y lugar de autor en el escritor uruguayo Mario Levrero
Authors: Rivadeneira Blas Gabriel
Published: February 2021

Proponemos un análisis de las estrategias en la construcción de la figura de autor del escritor Mario Levrero. A partir de una lectura de los libros Conversaciones con Mario Levrero (2008), Un silencio menos. Conversaciones con Mario Levrero (2013) y Correspondencia. Mario Levrero y Francisco Gandolfo (2015) nos planteamos rastrear las principales formas de autofiguración y su poética. Consideramos que, en las distintas entrevistas y en el diálogo epistolar, Levrero explicita una concepción de la literatura que organiza toda su obra. El uruguayo entiende la escritura como terapia, una mancia que posibilita la afloración controlada del inconsciente, y como forma de vida, en contraposición con la vida ordinaria alienada que bloquea al escritor en el trabajo con su interioridad.
“Quién hace tanta bulla”. Puntuaciones políticas de la voz y la escucha en la poesía latinoamericana
Authors: Porrúa Ana
Published: February 2021

Se abordará la cuestión de la voz y la escucha en algunos textos o escenas de la poesía latinoamericana del siglo XIX y, con mayor énfasis, del XX y el XXI. Se analizarán las delimitaciones y concomitancias entre la voz/logos y el ruido. Luego se focalizarán algunas constituciones históricas y culturales de la voz y el oído, a partir de la idea de resonancia y de escucha crítica, así como también del efecto de la puntuación sobre las hablas que propone nuevos enlaces entre oralidad y escritura.
Entre la fascinación y el terror. La escritura del cine argentino de El desencuentro a La traición de Rita Hayworth
Authors: Hafter Lea
Published: February 2021

El cine en la obra de Manuel Puig es un tema vertebrador. Sin embargo, poco se ha dicho acerca de la presencia del cine argentino en su obra. A partir los manuscritos de La traición de Rita Hayworth y del archivo del escritor se propone una lectura, en clave de experiencia cinematográfica, de las películas argentinas que forman parte de la génesis de la novela.
"Sin yo haberlo buscado": Manuel Puig y el Teatro
Authors: Conde Laura
Published: February 2021

El teatro, espacio de cruce entre géneros, formatos y poéticas, es un resto que parece estar desde siempre en la escritura de Puig, y sube a escena en tanto señal corpórea del exilio. Leeremos las didascalias en guiones y textos dramáticos como huella que condensa esos desplazamientos entre cine, teatro y literatura; juntura que expone la inminencia de la pérdida y la transformación, así como el cruce de materialidades, medios expresivos y modos de representar que atraviesan toda la producción de Puig: un problema de traducción-transposición inscripto en una voz que goza simultáneamente de su consistencia y de su caída.
Ana Gallego Cuiñas, Las novelas argentinas del siglo 21. Nuevos modos de producción, circulación y recepción. New York, Peter Lang, 2019, 160 páginas
Authors: Hachemi Guerrero Munir
Published: February 2021

Ana Gallego Cuiñas, Las novelas argentinas del siglo 21. Nuevos modos de producción, circulación y recepción. New York, Peter Lang, 2019, 160 páginas
Isabel Lustosa, O jornalista que imaginou o Brasil. Tempo, vida e pensamento de Hipólito da Costa (1774-1823). Campinas, SP, Editora da Unicamp, 2019, 288 páginas
Authors: Pas Hernán
Published: February 2021

Isabel Lustosa, O jornalista que imaginou o Brasil. Tempo, vida e pensamento de Hipólito da Costa (1774-1823).

Campinas, SP, Editora da Unicamp, 2019, 288 páginas
The Influence of Chitosan towards Antibacterial Properties in Natural Leather
Authors: UDKHIYATI Mustafidah , ROSIATI Nur Mutia , SILVIANTI Fitrilia
Published: February 2021

The abundant hydroxyl groups (-OH) of vegetable tanned leather enhances the bacterial growth possibility. In this work, antibacterial vegetable tanned leather was developed taking advantage of chitosan antibacterial activity. Different chitosan utilization method was conducted, namely drum impregnation and spraying. Antibacterial testing was carried out using agar diffusion method to identify the effect of chitosan against Gram-positive bacteria (Staphylococcus aureus). The results showed that the use of 1% (w/v) chitosan by spraying method tends to be more effective in improving the antibacterial properties of vegetable tanned leather. While, the leather sample of drum impregnation at initial pH 4 has the lowest antibacterial activity among others. The results of FTIR analysis showed that there was no significant difference between control and chitosan modified tanned leather, confirming the similar functional groups between it.
Coronaviruses: The Most Dangerous Pathogen of Present Era
Authors:   Deputy Director, National Centre for Disease Control, Government of India, Calicut, Kerala, India, R Rajendran
Published: February 2021

Coronaviruses are the major group of viruses belonging to the Order Nidovirales. Four families- Coronoviridae, Arteriviridae, Mesoniviridae, and Roviviridae are included in this Order. All CoVs are pleomorphic RNA viruses characterized by club-like spikes that project from their surface. These viruses have unusually large RNA genome, with a unique replication strategy. CoVs were not considered as highly pathogenic for humans until the emergence of SARS-CoV in 2002-03 in China. The emergence of another highly pathogenic CoV, Middle East Respiratory syndrome (MERS-CoV) in the Middle East Countries confirmed the occurrence of highly pathogenic human viruses among the Coronaviruses. In this article we provide a brief introduction to coronaviruses, mode of action, pathogenesis, current situation, prevention and control of COVID-19.
Comparison of outcomes for single-session and delayed full-thickness applications of meshed skin grafts used to close skin defects after excision of tumors on the distal aspects of the limbs in dogs
Authors: Bonaventura Nicole C. , Ganjei Justin B.
Published: February 2021

OBJECTIVE

To compare outcomes after application of full-thickness, meshed free-skin grafts in single-session versus delayed (staged) procedures after tumor excision from the distal aspects of the limbs in dogs.

ANIMALS

52 client-owned dogs.

PROCEDURES

Medical records were retrospectively reviewed to identify dogs that received full-thickness, meshed free-skin grafts after tumor excision from the distal aspects of the limbs between 2013 and 2018. Signalment; diagnostic test results; comorbidities; procedure type (single session or staged); tumor characteristics; donor site, recipient site, and size of grafts; concurrent procedures; surgeon; antimicrobial administration; external coaptation type; number of bandage applications; percentage graft survival; graft outcome; postoperative complications; and time to complete healing were recorded. Graft outcome was deemed successful if there was full-thickness graft viability over ≥ 75% of the original graft area. Variables were compared between dogs grouped by procedure type.

RESULTS

The number of bandage applications was significantly greater for dogs that had staged versus single-session procedures. Twenty-seven of 30 (90%) and 18 of 22 (82%) skin grafts placed in single-session and staged procedures, respectively, were successful. Percentage graft survival, graft outcome, and complication rate did not differ between groups. All complications were minor. Time to complete healing was significantly longer after staged procedures (median, 51 days) than after single-session procedures (29.5 days).

CONCLUSIONS AND CLINICAL RELEVANCE

Results suggested both procedure types are appropriate for skin graft placement. The shorter healing time and fewer bandage changes associated with single-session skin graft placement may be beneficial after tumor excision. Prospective studies are needed to confirm these findings.
Pengaruh Good Corporate Governance pada Kinerja LPD dengan Budaya Organisasi Berorientasi Tim sebagai Variabel Mediasi
Authors: Darmayanti Ni Putu Gita , Dwi Ratnadi Ni Made , Aryista Dewi Ayu , Wirawan Yasa Gerianta
Published: February 2021

This research was aims to obtain to empirical evidence of the influence of GCG on the performance of LPD, the effect of GCG on team-oriented organizational culture, the influence of team-oriented organizational culture on LPD performance, examine the culture of team-oriented organizations as mediating the relationship between GCG on LPD performance. The research population was 50 LPD in Penebel, Tabanan. The sample was determined by the nonprobability sampling method with a purposive sampling technique, obtained as many as 25 LPD. The data are analyzed using path analysis. The analysis shows that GCG has a positive effect on LPD performance. GCG has a positive effect on team-oriented organizational culture. Team-oriented organizational culture has a positive effect on LPD performance. Team-oriented organizational culture mediates a part of the influence of GCG on LPD performance.

Keywords: Good Corporate Governance; Team-Oriented Organizational Culture; Performance of Lembaga Perkreditan Desa.
Faktor-Faktor yang Memengaruhi Pengungkapan Corporate Social Responsibility
Authors: Alit Ariawan I Dewa Nyoman , Budiasih I Gusti Ayu Nyoman
Published: February 2021

This research is an empirical study that aims to determine the effect of managerial ownership, leverage, profitability, and type of industry on the disclosure of Corporate Social Responsibility (CSR). The population uses all companies listed on the Indonesia Stock Exchange in 2018 and the sample is chosen using purposive sampling. Managerial ownership is measured by the percentage of shares owned by management. The level of leverage is measured by the debt ratio (DER). Profitability is measured by ROA, and industry types are grouped into high-profile and low-profile. CSR is measured by the CSR index, CSRDI. Data were tested for normality, multicollinearity, and heteroscedasticity. Data analysis uses multiple linear regression analysis techniques. The results indicate that managerial ownership has no effect on CSR disclosure. The level of leverage has a negative effect on CSR disclosure. Profitability has a positive effect on CSR disclosure. Industry type has no effect on CSR disclosure.

Keywords: Leverage; Profitability; Industry Type; Corporate Social Responsibility.
Moderasi GCG dan Leverage terhadap Pengaruh Ukuran Perusahaan pada Tax Avoidance
Authors: Intan Sri Devi Dewa Ayu , Bagus Dwirandra A.A. Ngurah
Published: February 2021

The size of the company has a positive effect on Tax Avoidance but it is suspected that it is not always linear due to the presence of contingency factors, two of which are GCG and Leverage. This study aims to examine the effect of company size on tax avoidance with corporate governance and leverage as a moderator.  This research was conducted on mining and financial services companies listed on the Indonesia Stock Exchange for the period 2014-2018 there were 40 observations using data analysis techniques, namely the moderated regression analysis (MRA) test. The results of the study found that company size had a positive effect on tax avoidance. GCG can weaken the influence of company size on tax avoidance. Leverage can strengthen the effect of company size on tax avoidance.

Keywords: Tax Avoidance; Size of Firm; GCG; Leverage.
Sistem Pengendalian Internal Pemerintah, Sistem Informasi Manajemen Keuangan Daerah, Good Governance dan Kualitas Laporan Keuangan di Kabupaten Jembrana
Authors: Swastika Ida Bagus Putu Julio , Sari Widhiyani Ni Luh
Published: February 2021

The purpose of this study was to determine the effect of government internal control systems, regional financial management information systems and good governance on the quality of regional financial reports. This research was conducted in Jembrana Regency Government. The number of samples taken was 50 employees using a purposive sampling method. Data collection is done through questionnaires and documentation. The analysis technique used is multiple linear regression. Based on the results of the analysis shows that the government's internal control system, regional financial management information systems and good governance have a positive effect on the quality of regional financial reports in Jembrana Regency. This means that the better the government's internal control system, the regional financial management information system and good governance implemented in regional government, the higher the quality of the regional financial reports produced.

Keywords: SPIP; SIMDA; Good governance; Quality of Regional Financial Statements.
Sistem E-Filing dan Kepatuhan Wajib Pajak Orang Pribadi: Studi D&M IS Success Model pada KPP Pratama Denpasar Timur
Authors: Garnetia Pramanita I Gusti Agung Ayu Ngr. , Ketut Rasmini Ni
Published: February 2021

This study aims to analyze the effect of information quality, system quality, service quality, use, and user satisfaction of e-filing systems on individual taxpayer compliance. This research was conducted by distributing questionnaires online and offline to e-filing individual taxpayers at KPP Pratama Timur Denpasar. The total sample is 100 individual taxpayers using convenience sampling techniques. The data analysis technique used is partial least square with SmartPLS 3.2.8 application. The results of this study indicate that information quality and system quality have a positive effect on the use of e-filing systems. Information quality, system quality and service quality influence the satisfaction of e-filing system users, the use and satisfaction of e-filing system users have a positive effect on taxpayer compliance. The results of this study can be used as input by the government in an effort to increase the use of e-filing by individual taxpayers.

Keywords: E-filing; Updated D&M IS Success Model; Taxpayer Compliance.
Kompetensi dan Kinerja Auditor: Peran Moderasi Struktur Audit dan Supervisi Audit
Authors: Leny Pebriyaningrum Ni Made , Dwirandra A. A. N. B
Published: February 2021

The purpose of this study was to determine the moderation of the audit structure and audit supervision on the effect of competence on auditor performance. The location of this research was conducted at the Public Accounting Firm (KAP) of the Province of Bali. This research data uses primary data that is processed through the distribution of questionnaires with data analysis techniques using moderation regression analysis. The results of this study indicate that competence has a positive effect on auditor performance. The results showed that the audit structure strengthened the positive effect of competence on auditor performance in the Public Accounting Firm. The results also showed that audit supervision strengthened the positive effect of competence on auditor performance in the Public Accounting Firm.

Keywords: Audit Structure; Audit Supervision; Competence; Auditor Performance.
Solusi Atas Problematika Perilaku Budgetary Slack Ditinjau Berdasarkan Etika Akuntan Manajemen
Authors: Muria Rahadias Danar
Published: February 2021

This article objective to find solution for the problematic of budgetary slack behavior based on management accountant ethics. This article examines the problem of budgetary slack and then connecting with management accountant ethics and ends with the preventive solution.  This research using qualitative approach with descriptive methods. This article finds that if it's related to management accountant ethics, sanctions for violating the principles of integrity, objectivity, confidentiality, and professionalism are by reducing the annual bonus, rotating positions, demoting positions, and the most extreme by dismissing the employee. Prevention efforts can be done by improving the ethical work climate. While, the violation of the competency principle is by giving warning letter with sanctions for reducing the annual bonus and rotating positions in other divisions. Prevention efforts can be done are providing education and training to improve the competence of the accountants.

Keywords: Solution; Budgetary Slack; Management Accountant Ethics.
Analisis Potensi, Efektivitas Pemungutan, dan Kontribusi Pajak Hotel pada Pendapatan Asli Daerah
Authors: Cahya Pramadya Utami Putu , Supadmi Ni Luh
Published: February 2021

The purpose of this study was to determine the magnitude of the potential, effectiveness of collection, and hotel tax contributions in the District of South Kuta as a source of PAD in Badung Regency. This research was conducted at 54 star hotels, 50 jasmine hotels, and 88 tourist lodges in South Kuta District with the method of determining the sample of simple random sampling. Data collection was carried out through non-participant observation and surveys. The analysis technique used is quantitative descriptive. Based on the results of the study found the magnitude of the hotel tax potential in the District of South Kuta, amounting to 1,857,185,535,800 rupiah. The effectiveness of tax collection is 66 percent and classified as less effective. The contribution of hotel taxes in Kuta Selatan District is 10 percent of Badung Regency's PAD revenue.

Keywords: Potency; Effectiveness; Contribution; PAD.
Opini Audit dan Kinerja Keuangan Pemerintah Daerah dengan Realisasi PAD sebagai Pemediasi
Authors: Dwi Pradnyani Ni Made , Sri Harta Mimba Ni Putu
Published: February 2021

The purpose this study was determine effect of audit opinion on the financial performance District / City Governments in Bali Province with local revenue as mediator based on legitimacy theory. This research was conducted at Provincial Government of Bali in 2013-2017 using the saturated sample method. Data analysis technique used path analysis. Analysis found that audit opinion had a positive effect on local own-source revenue. Shows that good audit opinion tends to increase the resources provided by local community specifically regional original income. Audit opinion has positive effect on the financial performance of District / City Governments in Bali Province in 2013-2017. Realization PAD has positive effect on financial performance of District / City Governments in Bali Province in 2013-2017. The realization of regional own-source revenue mediating variable in the relationship between audit opinion and local government financial performance.

Keywords: Audit Opinion; Local Revenue; Local Government Financial Performance.
Sustainability Balanced Scorecard and Management Communication in Evaluating A Company’s Performance
Authors: Sri Werastuti Desak Nyoman
Published: February 2021

This study examines the effectiveness of Sustainability Balance Scorecard (SBSC) and management communication in evaluating company performance. Furthermore, to determine the role of the use of high management communication and the use of the sustainability balanced scorecard in increasing the manager's bonus award decisions. Laboratory experiment was carried out on 94 students of accounting, Faculty of Economics, Ganesha University of Education. Results show that the use of the SBSC influences in evaluating performance. In addition, environmental perspective and the high level of management communication have a significant influence on the decision of managers on bonus allocation.

Keywords:   environmental perspective, sustainability balanced scorecard, management communication, performance evaluation.
Determinant of The Corporate Social Responsibility Disclosure: Evidence of Indonesian Manufacturing Companies
Authors: Ikhsan Arfan , Nurlaila Nurlaila , Suprasto Herkulanus Bambang , Batubara Febi Yanti
Published: February 2021

Following the necessity to provide transparent information on social activities, corporate social responsibility (CSR) disclosure is important for companies in Indonesia. This study aims to examine and analyze the effect of information ofCEO Power (CEOP), Board Capital (BCAPDUM), Media Disclosure (PMED), and Profitability (ROA) on CSR. This research usedmanufacturing companies listed on the IDX in 2016 as the subject. Using thepurposive sampling method, 26 companies were selected as the research sample. Research findings showed thatCEOP, PMED, and ROA haveastatistical effect on CSR disclosure, whereas BCAPDUM has no effect on CSR disclosure. Therefore, CEOP, PMED, and ROA have a positive and significant effect on CSR disclosure.

Keywords:   CEO Power, Board Capital, Media Disclosure, Profitability, CSR
Moderation of Contingency Factors on the Effect of Fiscal Decentralization Inequality between Regencies/Cities in the Province of Bali
Authors: Dwirandra Anak Agung Ngurah Bagus
Published: February 2021

Fiscal decentralization affects inequality between regions but is not always linear because of contingent factors. The purpose of this study is to confirm the effect of fiscal decentralization on inequality between regions in the Bali Province. Specifically, this research aims to examine the moderating effect of contingent factors, such as regional spending, private investment, and general allocation funds, on fiscal decentralization. Secondary data published on the local government/municipal government website and Bali provincial statistics agency were used. Data were analyzed using moderated regression analysis techniques. Results conclude that fiscal decentralization has no significant negative effect on inequality between regions. Both regional expenditures and general allocation funds are unable to moderate the negative effect of fiscal decentralization on inequality between regions. On the other hand, private investment moderates the negative effect of fiscal decentralization on inequality between regions.

Keywords: fiscal decentralization, inequality between regions/cities, regional spending, private investment, general allocation funds.
Sustainable Banking and Bank Performance
Authors: Handajani Lilik , Akram Akram , Rifai Ahmad
Published: February 2021

This research aims to examine the impact of sustainable banking practices and bank characteristics on bank performance. Structural equation models were used to analyze 11 banks listed on the Indonesia Stock Exchange that published sustainability reports consistently during the periods of 2015–2018. Results indicate that while the internalization of sustainability issues in banking business practices does not have a significant impact on bank performance, the characteristics of a bank, which are reflected by institutional and foreign ownership and bank age, have a significant effect on bank financial and nonfinancial performance. The implications of sustainable banking practices are indicated to gain legitimacy from regulators for the existence of financial entities and meet stakeholder expectations, which in practice require trade-off of interests among stakeholder groups.

Keywords:  sustainable banking, bank performance,  bank characteristic
Estimasi Maksimum Likelihood Melalui Algoritma Ekspektasi Maksimasi Untuk Model Regresi Linear dengan Data Hilang
Authors: S Hariza Hayu
Published: February 2021

Data merupakan salah satu poin penting dalam setiap analisis data, karena tidak akan mungkin analisis dapat dilakukan jika datanya tidak lengkap. Data yang digunakan diharapkan merupakan data yang baik. Namun pada kenyataannya, seringkali data tidak sesuai dengan yang kita harapkan. Data yang tidak lengkap menyebabkan proses mengambil kesimpulan mejadi lebih sulit. Jika data yang hilang diabaikan, maka akan menyebabkan kesimpulan bias atau tidak valid. Dalam penelitian ini akan digunakan model regresi linear. Analisis regresi adalah analisis statistik yang dilakukan untuk memodelkan hubungan antara  (variabel dependen) dan  variabel random kategorik (variabel independen). Untuk  variabel kontinu dan  variabel diskrit, dengan mengasumsikan  variabel yang seluruhnya teramati dan terdapat beberapa variabel yang hilang. Adapun klasifikasi data hilang yang akan dibandingkan terdiri dari tiga klasifikasi yaitu: MCAR, MAR, dan MNAR. Pembahasan ini diakhiri dengan studi kasus mengenai estimasi nilai data hilang pada variabel presentasi data xerostomia dengan menggunakan algoritma EM untuk menghitung maksimum likelihood estimasi (MLE) pada model regresi linear dengan tiga klasifikasi data hilang.
Estimasi Koefisien Regresi Linear Berganda dengan Metode Goal Programming
Authors: Fitasari Baiq Diah
Published: February 2021

The alternative  method  that can be used to determine the value of a multiple linear regression variable coefficient is goal programming  method. The kind of data used in this research is secondary data namely the production of freshwater fish pond system data in the Province of West Nusa Tenggara based on Fisheries Service of West Nusa Tenggara Province year 2018. Software used to assist in reckoning is POM for Windows.Settlement calculation procedure in this research was conducted in two stages, namely the calculation with variable ????????4 and the calculation without variables ????????4. The results obtained with the variable ????????3 namely ????????1 = ????????0 = 64,08 ; ????????2 = ????????1 = 2,67 ; ????????3 = ????????2 = 0,27 ; ????????4 = ????????3 = 0, and the results obtained without variables ????????4 namely ????????1 = ????????0 = 64,08 ; ????????2 = ????????1 = 2,67 ; ????????3 = ????????2 = 0,24. The production of fresh water fish pond system in the Province of West Nusa Tenggara were affected by extensive fish ponds and food availability, while the number of domestic aquaculture freshwater fish do not affect production.

Keywords : Multiple Linear Regression, Goal Programming, Production of Fish.
Memodelkan Impor Beras Menggunakan Regresi Data Panel
Authors: Kencana Eka N , Arnawa Darma , Jayanegara Ketut
Published: February 2021

Abstrak Beras merupakan salah satu komoditas pangan terpenting dunia. Data Fo-od and Agricultural Organizations (FAO) memperkirakan sekitar 90 persen beras duniadihasilkan negara-negara di Benua Asia dengan pusat produksi padi Asia terletak di Ka-wasan ASEAN. Sebagai negara agraris, Indonesia menduduki peringkat ketiga produsenpadi dunia setelah Tiongkok dan India, dan peringkat pertama produsen padi ASEAN.Meski demikian, Indonesia bersama negara-negara produsen lain di ASEAN juga me-lakukan impor beras. Artikel ini bertujuan memodelkan impor beras 5 negara ASEAN.Menggunakan data komoditas beras dari FAO pada periode tahun 2009–2018, 3 jenismodel Regresi Data Panel diaplikasikan untuk memodelkan impor beras. Hasil analisismenunjukkan Random Effect Model (REM) merupakan model terlayak pada impor beras5 negara ASEAN dengan perbedaan jumlah impor pada 2 tahun berturutan, konsumsi,dan produksi beras sebagai variabel-variabel penjelas.Kata kunci: beras, data panel, impor, random effect, regresi.
PENGARUH PEMBERlAN PROGRESSlVE MUSCLE RELAXATlON TERHADAP PENURUNAN TEKANAN DARAH PADA PRAJURlT TNl – AL DENGAN HlPERTENSl DERAJAT l Dl LANAL DENPASAR
Authors: Effendi Fiqhi Dhamiery Haniefah , Indrayani Agung Wiwiek , Andayani Ni Luh Nopi , Wahyuni Nila
Published: February 2021

Pengukuran tekanan darah (Blood Pressure/BP) merupakan suatu bentuk pengukuran tekanan aliran darah terhadap dinding pembuluh darah besar yang disebut arteri. Semakin tinggi tekanan, semakin keras usaha jantung untuk memompa. Hipertensi merupakan salah satu kelainan fungsi jantung dan pembuluh darah yang mengakibatkan terhambatnya sirkulasi dalam menyuplai oksigen serta nutrisi ke seluruh jaringan tubuh. Hipertensi derajat l adalah hipertensi dengan tekanan darah sistolik 130-139 mmHg, dan tekanan darah diastolik 80-90 mmHg. Salah satu latihan yang dapat diberikan untuk membantu menurunkan tekanan darah pada hipertensi derajat l yaitu Progresive Muscle Relaxation (PMR). Penelitian ini dilakukan untuk mengetahui adanya Pengaruh Pemberian Progresive Muscle Relaxation (PMR) Terhadap Penurunan Tekanan Darah Pada Prajurit TNl-AL Dengan Hipertensi Derajat l Di Lanal Denpasar. Penelitian ini merupakan Quasi Eksperimental dengan pre test-post test design. Pengambilan sampel dilakukan menggunakan teknik Purposive Sampling dengan jumlah sampel sebanyak 15 orang rentang usia 35-55 tahun. Analisis data menggunakan uji Wilcoxon didapatkan nilai P < 0,05 pada tekanan darah sistolik 0,003 dan tekanan darah diastolik 0,014. Berdasarkan penelitian ini dapat disimpulkan bahwa ada pengaruh pemberian progressive muscle relaxation terhadap penurunan tekanan darah pada prajurit TNl-AL dengan hipertensi derajat l di Lanal Denpasar.
MEMODELKAN TINGKAT PENGANGGURAN TERBUKA DI INDONESIA
Authors: MAHENDRA KADEK YUSA , SUSILAWATI MADE , SUCIPTAWATI NI LUH PUTU
Published: February 2021

Unemployment is one of the problems in the field in economic development. To determine the development of open unemployment in a region, an indicator of the open unemployment rate is used. The highest of open unemployment rate is Aceh Province and Maluku Province in 2015 at 9,93 percent and the lowest Bali Province in 2018 at 1,37 percent. The purpose of this work is to modeling and determine the significant factors that affect the open unemployment rate in Indonesia by applying spatial panel data regression. The results show indicate that there is no effect of spatial dependence on the model, so the model chosen to model the open unemployment rate in Indonesia is a panel data model with a fixed time effect and significant affect by head count index, the percentage of illiterate people, the provincial minimum wage, and the number of the workforce.
OPTIMALISASI MASALAH PENUGASAN TIDAK SEIMBANG MENGGUNAKAN MODIFIED HUNGARIAN METHOD
Authors: EVIPANIA RENALDO , GANDHIADI G.K. , SUMARJAYA I WAYAN
Published: February 2021

Assignment problem is one of the cases that found in linear programming. Assignment problem is related to the allocation of workers for available jobs. From several sources, Hungarian method is more often used to solve the assignment problem. In the Hungarian method, if an unbalanced problem is found, the lack of the source or destination will be added to the dummy variable so that the case becomes balanced. The jobs that executed on the dummy machine will be ignored. In real-life situations, it is impossible for companies to ignore existing work because of a lack of workers. Therefore, the Hungarian method is modified to resolve this condition, so that the total assignment cost can still be optimized.
PERAMALAN PRODUKSI PADI DI KABUPATEN BADUNG, GIANYAR, DAN TABANAN DENGAN METODE VECTOR AUTOREGRESSION (VAR)
Authors: LESTARI I GUSTI AYU MEIGAYONI , SUMARJAYA I WAYAN , WIDANA I NYOMAN
Published: February 2021

Rice is one of the staple foodstuffs whose availability is very important for public consumption in Indonesia, especially Bali Province. The three regencies that produce the most rice in Bali they are Badung, Gianyar and Tabanan. This study aims to model, predict, and analyze the relationship between rice production in Badung, Gianyar, and Tabanan Regency from January 2018 to December 2019 using vector autoregression (VAR) method. VAR method is a time series method that can be used to model and predict time series with more than one variable simultaneously. The results of this study, namely the VAR model obtained to predict the amount of rice production in Badung, Gianyar, and Tabanan Regencies is third order VAR (VAR (3)). Based on the forecasting criteria for the mean absolute percentage error (MAPE) in this model, a reasonable forecast is obtained for the rice production variables in Badung and Gianyar regencies, and good forecasting for the rice production variables in Tabanan Regency is obtained. Then, based on the granger causality analysis, it is found that the amount of rice production in Gianyar Regency affects the amount of rice production in Badung and Tabanan Regencies, and the amount of rice production in Badung Regency affects the amount of rice production in Gianyar Regency.