bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH INTEGRITAS AUDITOR, PEMAHAMAN GOOD GOVERNANCE, DAN BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI
Authors: Candradewi Ni Kadek Ayu , Samtika Putra I Putu Deddy
Published: February 2023

Auditor performance can be defined by the ability or capacity of an auditor to produce or provide audit results or findings from an audit activity based on responsibility and also financial management carried out in a particular audit team. This research is intended to be able to carry out testing how the influence of auditor integrity, understanding of good governance, and organizational culture on auditor performance. The population in this study is a Public Accounting Firm in the Province of Bali. This research is quantitative, and while the sampling technique uses purposive sampling method, with this research sample obtained and selected is 48 auditors. The analytical method used in this research is multiple linear regression analysis. The hypothesis was tested using t-test with a significance level of 5%. Based on the analysis test results simultaneously auditor integrity, understanding of good governance, and organizational culture have a significant and positive influence on auditor performance. Partially, auditor integrity, understanding of good governance, and organizational culture have a significant and positive influence on auditor performance
PENGARUH PEMAHAMAN AKUNTANSI,PEMANFAATAN SISTEM INFORMASI AKUNTANSI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA OPD (ORGANISASI PERANGKAT DAERAH) KABUPATEN KARANGASEM
Authors: Agus Wiratama I Gede , Andayani W Rai Dwi
Published: February 2023

Financial statements are a tool for accountability for the company's financial performance. The quality of financial statements must meet the value of the relevant characteristics, and can be compared and can be reached. The purpose of thisstudy wastotest the understanding of Accounting, Utilization of Accounting Information Systems, and Internal Control Systems on the Quality of Financial Reports in OPD (Regional Organizational Organizations) Karangasem Regency. This study uses purposive sampling method to determine the sample. The sample in this study were employees who were involved in financial administration at 39 OPD Karangasem Regency Government as many as 156 respondents, with the data collection method using a questionnaire. Multiple linear regression test was used as a data analysis technique. And analyzed using SPSS softwareThe results showed that the influence of understanding, utilization of accountinginformation systems, and internal control systems significantly affected the quality of financial reports in OPD (Regional Apparatus Organizations) in Karangasem Regency
PENGARUH KETERLIBATAN PEMAKAI, PENDIDIKAN PEMAKAI SISTEM, KAPABILITAS PERSONAL SISTEM INFORMASI DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI
Authors: Fina Kastania Ni Wayan
Published: February 2023

The effectiveness of an accounting information system is a measure that shows the extent to which the target pool of resources is organized to collect, process, and store electronic data, then convert it into useful information and provide the required formal reports properly. This study aims to determine the effect of user involvement, user system education, information system personal capabilities, and top management support on the effectiveness of accounting information system users. This research was conducted at the Savings and Loans Cooperative in Ubud District. The sample in this study were 45 cooperative employees. The sampling method used is proposive sampling. The data analysis techniques used in this study are Descriptive Statistics, Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression, Coefficient of Determination, F Test, and t Test. From the results of this study, the user involvement variable has a positive and significant effect on the effectiveness of the use of accounting information systems. The system user education variable has a positive and significant effect on the effectiveness of the use of accounting information systems. The variable of personal capability of information systems has a positive and significant effect on the effectiveness of using accounting information systems. The top management support variable has a positive and significant effect on the effectiveness of the use of accounting information systems
Pengaruh Kompetensi Dosen Akuntansi, Metode Mengajar Dosen Akuntansi, Dan Kecerdasan Intelektual Mahasiswa Akuntansi Terhadap Tingkat Pemahaman Akuntansi
Authors: Marheny Putu Angelia , Sudiana I Wayan , Suardika Anak Agung Ketut Agus
Published: February 2023

The level of student accounting understanding must be considered to create quality accounting students. This study aims to determine the effect of the competence of accounting lecturers, teaching methods of accounting lecturers, and intellectual intelligence of accounting students on the level of accounting understanding of students in the accounting study program at the Hindu University of Indonesia. All students of the accounting study program at the Hindu University of Indonesia were the population, while the object of research (sample) were 7th semester students who had already received a full accounting course, as many as 225 people. The sampling technique used was purposive sampling method. The data were tested using validity test, reliability test, multicollinearity test, heteroscedasticity test, multiple regression analysis, hypothesis testing and coefficient of determination. The results showed that the variables of accounting lecturer competence, accounting lecturer teaching methods, and accounting students' intellectual intelligence had a positive and significant effect on the level of accounting understanding of students.
Pengaruh Sistem Pengendalian Internal, Kompetensi Aparatur Pengelola Dana Desa, dan Sistem Keuangan Desa Terhadap Akuntabilitas Pengelolaan Dana Desa Se-Kecamatan Petang
Authors: Sutrepti Putu Ari , Sumadi Ni Komang , Muliati Ni Ketut
Published: February 2023

The goals of this study is to determine the effecst of the Internal Control System, Competence of the Village Fund Management Apparatus and the Village Financial System on the Accountability of Village Fund Management throughout the District off Petang. This study use primary data in the form of questionnaire answers. The samples studied in this study were 56 respondents from 7 Village Offices. Determination of the sample using purposive sampling method. Analysis technique that used in this case is multiple linear regression. Based on the result of the analysis, it can be concluded that village financial system has an effect on accountability of village fund management while the internal control system and competence of the village fund management apparatus have no effect on village and management accountability
PENGARUH BYSTANDER EFFECT, KETAATAN ATURAN AKUNTANSI DAN RELIGIUSITAS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI
Authors: Aprianti Ni Wayan Tutik , Kusumawati Ni Putu Ayu , Windika Pratiwi Ni Putu Trisna
Published: February 2023

Fraud has a negative result on the survival of the organization. cheating must be solved quickly. This paper is made to provide a solution to the existence of fraud in institutions. diaman will look at factors related to fraud such as the Bystander Effect, Compliance with Accounting Rules and Religiosity. This research was conducted at the LPD in Abyansemal District with a sample of 99 respondents. The results reveal that fraud tends to increase when there is a high Bystander Effect in the organization. On the other hand, accounting fraud can be avoided through the obedient attitude of employees to accounting rules and the high attitude of religiosity of the individual.
PENGARUH KOMPETENSI SDM, IMPLEMENTASI SISTEM KEUANGAN DESA, SISTEM PELAPORAN TERHADAP AKUNTABILITAS
Authors: Novita Sari Ni Komang , Padnyawati Kadek Dewi , Yuliantari Ni Putu Yeni
Published: February 2023

The paper compiled in this study aims to prove the relationship that exists between the capabilities of HR, Siskeudes, and reporting system systematics and accountability. All village officials who work in the Village Office in Gianyar Regency as many as 12 villages are made into the population. The sample used in this study was 36 people who were determined by the non-probability sampling method. The results of this study indicate that the accountability of village fund management will be influenced by the state of Human Resource Competence, Siskeudes, and Reporting Systems.
PENGARUH BUDAYA TRI HITA KARANA, AKUNTABILITAS, GAYA KEPEMIMPINAN, DAN PENGAWASAN INTERNAL TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN NUSA PENIDA
Authors: Srikasih Ni Luh Devi , Sumadi Ni Komang , Ayu Putu Cita
Published: February 2023

Employee performance affects the success of a company, including financial institutions, both bank and non-bank financial institutions such as the Village Credit Institution (LPD). The purpose of this study was to determine the influence of Tri Hita Karana Culture, Accountability, Leadership Style and Internal Control on the Performance of Village Credit Institutions (LPD). This research was conducted at the Village Credit Institution (LPD) Nusa Penida District. This research was conducted in 45 Village Credit Institutions (LPD) located in Nusa Penida District with a population of 180 people. The sampling method used is a non-probability sampling method with a purposive sampling technique based on certain considerations. The total sample taken is 150 people who are directly related to the performance of the Village Credit Institution (LPD), namely the LPD chairman, secretary, treasurer and employees who work more than 1 year. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that the Tri Hita Karana Culture, Accountability, Leadership Style and Internal Control have a positive
Pengaruh Motivasi, Penghargaan Finansial, dan Pertimbangan Pasar Kerja terhadap Minat untuk Berkarir Sebagai Akuntan
Authors: Arthasari Made Sri Rejeki , Putra Cokorda Gde Bayu
Published: February 2023

According to the International Federation of Accountants, what is meant by the Accounting Profession is all fields of work that use expertise in the field of accountants, including public accountants, internal accountants working in industrial, financial or trade companies, accountants working for the government or accountants as educators. This paper was conducted by targeting Accounting Professional Education Students, Faculty of Economics and Business, Udayana University. All students of the accounting profession are defined as the population. The research sample is 46 people, and analyzed by regression technique. Observations found a result where students' interest in becoming an accountant could be influenced by self-motivation (motivation), financial rewards, and consideration of the available job market later. The results of this study indicate that motivation has an effect on the interest of students in accounting profession education to become accountants. Financial awards affect the interest of students in the Accounting Profession to become Accountants. Labor market considerations affect the interest of students in the Accounting Profession to become Accountants
Pengaruh Motivasi, Pengetahuan Investasi dan Kemajuan Teknologi Terhadap Minat Investasi
Authors: Wiguna I Wayan Adi , Indraswarawati Sang Ayu Putu Arie
Published: February 2023

This study was conducted to determine the relationship that exists between motivation, knowledge, and existing technological advances on student investment interest. Hindu University of Indonesia was chosen as the research location where students majoring in accounting in semester 6 and semester 8 were used as research samples with a total of 200 people determined using the slovin formula. The data in this study were obtained from the results of the distribution of questionnaires and were further investigated by the PLS method. From the research process, it was found that the interest of Indonesian Hindu University students, especially accounting majors, to invest was influenced by motivation and knowledge, while technology had no effect on student interest in investing. based on the results of future research, the campus must often hold investment seminars to increase students' knowledge so that they will be motivated to invest.
Pengaruh Efektivitas Pengendalian Internal, Moralitas Individu, Budaya Organisasi, Dan Kecerdasan Spiritual Terhadap Kecenderungan Kecurangan Akuntansi
Authors: Arinata I Kadek Alit , Putra Cokorda Gde Bayu
Published: February 2023

Deception is a deliberate fallacy. In the scope of accounting, fraudulent design is a deviation from the accounting method that should be applied in an entity. Dishonesty can also occur because of other aspects related to accounting dishonesty, namely in regulations, people's etiquette, body customs and mental intellect. This research aims to identify the effects of regulatory effectiveness, people's etiquette, body habits and mental intelligence on accounting dishonesty tendencies. The population in this research is the employees of LPD Gianyar Regency with the illustrations used by 120 respondents. The data analysis method used in this research is multiple linear regression, coefficient of assurance, experiment t and experiment F. Based on the research results, it can be seen that: (1) the effectiveness of tax regulation in influencing the negative and significant to the tendency of accounting dishonesty, where the regression coefficient by -0.252 and sig 0.020.( 2) people's etiquette has a significant negative effect on accounting dishonesty tendencies, where the regression coefficient is -0, 311 and sig 0.009. (3) corporate customs have a significant negative effect on accounting dishonesty tendencies , where the regression coefficient is 0.321 and sig 0.021. (4) psychological intelligence has a significant minus effect on accounting dishonesty tendencies, where the regression coefficient is 0.144 and sig 0.017. The free elastic effect on accounting dishonesty bias is 52, 6%. Suggestions that can be submitted by researchers are the next researchers, so that they can examine and examine more deeply other factors that were not monitored in this research that could influence the tendency of the formation of accounting dishonesty.
Pengaruh Pengendalian Internal Sistem Pemberian Kredit, Kemampuan Mengelola Kredit, Dan Karakter Nasabah Terhadap Kredit Macet
Authors: Parwati Ni Wayan Diah Sri , Erlina Wati Ni Wayan Alit
Published: February 2023

The importance of keeping the cooperative from a bad credit situation becomes an important task and responsibility. This research is specifically made to see things that can be done to overcome bad credit through factors. This research is located in Internal Control of Credit Provision, Credit Management Ability, and Customer Character Against Bad Loans. This research was conducted at the Savings and Loans Cooperative (KSP) in Tabanan District, where all employees were made into a population of 608 people. 160 of them were selected for the sample by determining the sample using purposive sampling technique and tested using multiple linear regression analysis technique. This study found that bad loans in cooperatives could be avoided by looking at the company's internal control factors, the ability of customers to manage credit, and the characteristics of the customers themselves.
Analisis Kesiapan Pelaku Umkm Dalam Menyusun Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah Pada Umkm Di Kabupaten Gianyar
Authors: Parwati Komang Diah Ayu , Lesmana Putra I Made Endra
Published: February 2023

Performance is a result achieved by a person during the work process. This study was made to look at the factors that can cause the performance of supervisors to increase, namely Independence, Accountability and Professional Expertise. All employees from 29 LPDs who are active in Payangan District are used as the population of this study. In this study, a saturated sample was used to determine the number of samples until it was found that 96 respondents were used as research samples. In this study, it was proven that the supervisor's performance could increase if the independence, accountability and professional expertise were improved.
Pengaruh Dukungan Manajemen Puncak, Kemampuan Teknik Personal, Program Pendidikan Dan Pelatihan Terhadap Kinerja Sistem Informasi Akuntansi
Authors: Indrayani Kadek Dian
Published: February 2023

The purpose of this study is to determine the Effect of Top Management Support, Personal Engineering Ability, Education and Training Programs on the Performance of Accounting Information Systems. This research was conducted on all agencies in the Tabanan Regency Local Government.. primary data obtained using questionnaires. The population in this study was 5,006 employees in the Tabanan Regency Local Government Office. The sampling technique used in purposive sampling with 63 respondents. The analysis technique used is Multiple Linear Regression. Result show that the Influence of Top Management Support, Personal Ability, Education and Training Programs has a positive and significant effect on the Performance of Accounting Information Systems.
PENGARUH MOTIVASI BELAJAR, EFEKTIVITAS PEMBELAJARAN DARING, DAN KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA MASA PANDEMI COVID – 19
Authors: Ayu Priantini Ni Komang , Andayani W Rai Dwi
Published: February 2023

College level accounting education has the aim of educating students so that these students have good knowledge of accounting so that they can produce competent students as professional accountants, to be able to have adequate academic knowledge and added value, a good understanding of accounting is required. This study aims to determine the effect of learning motivation, effectiveness of online learning, and emotional intelligence on the level of accounting understanding during the covid-19 pandemic. The population in this study includes active students of the Accounting Study Program at the Hindu Indonesia University class 2018-2019 as many as 448 students. The number of samples in this study were 82 people who were determined by calculating the Slovin formula and tested using multiple linear regression analysis techniques. The results of this study indicate that (1) learning motivation has a positive effect on the level of accounting understanding during the covid-19 pandemic. (2) The effectiveness of online learning has a positive effect on the level of accounting understanding during the covid-19 pandemic. (3) Emotional intelligence has a positive effect on the level of accounting understanding during the covid-19 pandemic. In the future, the results of this study can be used as material for consideration in designing regulations and learning methods that can be used to improve the ability and comprehension of students regarding accounting courses.
Pengaruh Asimetri Informasi, Pengendalian Intern Dan Budaya Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Lpd Se-Kecamatan Banjarangkan
Authors: Valentina I Made Wahyu Adi , Padnyawati Kadek Dewi
Published: February 2023

This study is a case on LPD employees in Banjarangkan District. It aims to determine the effect of fraud — also known as information asymmetry — on organizational culture, internal control and external control. The study's population is all of the LPDs in Banjarangkan District; this includes 30 active LPDs with 2 inactive LPDs. To collect data for analysis, the researchers used a random selection method and tested the results with multiple linear regression analysis. The results indicated that there was a positive and significant influence between fraud and information asymmetry among LPD employees in Banjarangkan District. The results of this study can be used to create regulations and policies for preventing fraud in LPDs in Banjarangkan District. Additionally, this study shows a negative effect from internal control and a negative effect from organizational culture on fraud tendencies in LPDs in Banjarangkan District.
Pengaruh Transparansi, Akuntabilitas, Responsibilitas, Independensi, Dan Kewajaran Terhadap Kinerja Koperasi
Authors: Putri Ni Kadek Dian Nanda , Erlinawati Ni Wayan Alit
Published: February 2023

Performance is very important to measure in order to achieve a company goal. In cooperatives, performance is measured in two aspects, namely financial performance and management performance. In the current study, it will discuss and explore the relationship formed between Transparency, Accountability, Responsibility, Independence and Fairness in relation to the performance of cooperatives in Tegalalang District. The sample in this study amounted to 198 employees, all of whom were cooperative employees in the Tegalalang District. This study uses multiple linear regression analysis techniques with results showing that cooperative performance will increase when transparency, accountability, and responsibility increase. Fairness has no relationship to the level of performance of cooperatives in Tegalalang District.
Pengaruh Pengendalian Internal dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi
Authors: Narayana Ida Bagus Putu , Sudiana I Wayan , Pramuki Ni Made Wisni Arie
Published: February 2023

This study was made to determine the relationship of variables that can affect the tendency of fraud. Those variables are internal control and ets culture in the organization. cooperatives as a whole that are still active in Gianyar district were chosen to be the research sites. The sample of this study amounted to 81 people where the data will be collected later by the process of distributing questionnaires. SEM PLS was used as an analytical method in this study. In this study it was found that the level of accounting fraud can be reduced by improving the internal control system and coupled with an organizational ethical culture that is well implemented in the company.
Pengaruh Efektifitas Pengendalian Internal dan Moralitas Individu Terhadap Kecenderungan Kecurangan Di LPD Se-Kecamatan Melaya Kabupaten Jembrana
Authors: Octaviani Ni Luh Putu Ayu Remy , Kusumawati Ni Putu Ayu , Wati Ni Wayan Alit Erlina
Published: February 2023

Cheating propensity is a situation where the likelihood of cheating is very high and the consequences are detrimental to othersThis study was conducted in the Melaya District of Regency Jembrana to determine the relationship between the effectiveness of internal controls and the morale of individuals who are prone to misbehavior in LPD. This study uses all his LPD staff as the study population, a total of 71 samples, and study data are analyzed using multiple linear regression methods. The results of this study show that improving internal controls and employee morale can reduce an organization's exposure to fraud. In the future, LPD should improve the internal control system within the organization. Strict sanctions should be implemented for violations occurring within the organization so that employees have a deterrent and good work discipline is established.
Pengaruh Penerapan Sak-Emkm Dan Pemanfaatan Teknologi Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada “Coffee Shop”
Authors: Tika Tiari Ni Gusti Ayu , Budi Satriya I Wayan
Published: February 2023

This research was conducted to discover how much the quality of financial reports areinfluenced by the application of SAK EMKM and the use of accounting information technology. 37 coffee shops were involved as respondents. The statistical analysis test used multiple linear analysis with the help of SPSS software. Result of this study prove that SAK EMKM significantly affects financial report, at the same time information technology has negative end result on the quality of MSME financial reports.
Pengaruh Rasionalisasi, Pengendalian Internal Dan Locus Of Control Terhadap Kecurangan Akuntansi
Authors: Ananda Narayana Ida Bagus , Ayu Putu Cita , Hutnaleontina Putu Nuniek
Published: February 2023

The aim of research is to Obtaining empirical evidence of rationalizing effects, internal control effect and locus of control on fraud in LPD district of Abiansemal Badung. The LPD of Abiansemal District turned into selected on this take a look at due to the fraud phenomenon that befell in one of the LPDs of Abiansemal District. The population in this study were LPDs in Abiansemal District totaling 33 active LPDs. Sampling with saturated sampling technique. The samples taken were 136 respondents. Data collection techniques by means of observation, interviews, and questionnaires. Multiple linear regression analysis technique is an analytical technique used in this research. The results displau rationalization effect and locus of control have a positive and significant effect on the accounting fraud variable. While internal control has a negative and significant effect on accounting fraud at the Village Credit Institution, Abiansemal District. The study hope can help the diamond theory as theoretical implication. It is expected that this can provide information to improve internal control effect and then reduce the rationale and place of control over fraud committed by internal parties of the LPD, with practical implications for investigations.
Duet or Solo? An Analysis of Paternal Involvement in Childcare in Korea by Couples’ Co-Participation Perspective
Authors: Kang Eunhye
Published: February 2023

This paper examines father involvement in childcare from the perspective of couples’ co-participation in care tasks and factors associated with fathers’ childcare time performed by fathers alone. Drawing on the Korean Time Use Survey 2014, and a sample of dual-earner parents with preschool aged children, results show that the time spent in childcare alone by the father was considerably less than that of mothers. About 80% of mothers’ total childcare time was performed alone compared with 59.5% for fathers. For routine care, about 64.8% of fathers’ routine care time was performed alone by fathers. OLS regression results indicate that work hours of both mothers and fathers primarily shape the context in which fathers’ sole charge of care tasks occur. The egalitarian gender role attitude fathers hold was found to be another significant determinant of the total amount of time fathers spent on performing care tasks alone and the amount of time fathers spent on performing routine care tasks alone. Level of fathers’ educational attainment did not make differences to their solo care time.
Potential use of water saved with technification of gravity irrigation in non-agricultural sectors
Authors: Flores-Velázquez Jorge , Roblero Rodrigo , Rojano-Aguilar Abraham , Aguilar-Rodríguez Cruz E.
Published: February 2023

Objective: To analyze conceptually the potential use of water that the technification of gravity irrigation allows in saving and generating alternatives of use according to the extrapolation of volumes, both in the agricultural sector or outside of it.
Design/methodology/approach: The Modernized Gravity Irrigation Program (RIGRAT) will be evaluated, by measuring the volumes of irrigation used in the Irrigation Districts (ID) 075 Río Fuerte, 076 Valle del Carrizo, and 063 Guasave, Sinaloa, during the 2015-2018 agricultural cycles. The measured and statistical data are integrated for the analysis of volumes saved by the program and its national statistical projection.
Results: The volume saved in the ID 075 was 2,401.02 thousand m3 (2.4 hm3) in 6,114.5 ha under technification of the RIGRAT program. The volume of water saved on that surface represents 10% of the water used by the industrial sector of Sinaloa. It is inferred that the modernization of the ID 075 Río Fuerte in the planted area of 289,780 ha, would imply a saving of 40% of the water that can be used in urban areas of Sinaloa. In the same agricultural sector, it would be possible to save a volume of 187 thousand m3, which represents 6.4% of the water used by the irrigation district at plot level.
Limitations on study/implications: Current regulations do not allow the transfer of water volume in its different uses, with the aim of optimizing the value of water.
Findings/conclusions: With actions implemented in the RIGRAT program, water saving is achieved at the farm level and there would be a great impact, since agriculture is the main consumer of water and there could be volumes saved to be used in other sectors.
ДЕФІНІЦІЇ ІНФОРМАЦІЙНОГО ПРОТИСТОЯННЯ В УКРАЇНСЬКІЙ ІСТОРІОГРАФІЇ
Authors: Мєлєкєсцев Кирило Ігорович
Published: February 2023

У статті аналізується використання поняття «інформаційне протистояння» дослідниками у незалежній Україні. Мета дослідження – розглянути роботи авторів у незалежній Україні на предмет використання поняття «інформаційне протистояння» задля з’ясування типової характеристики цього поняття в українському науковому дискурсі та наявності чи відсутності дискурсу про інформаційне протистояння навколо історії. Методи дослідження ґрунтуються на компаративному аналізі, порівнюючи явища вертикально (хронологічні зміни у трактуванні поняття) та горизонтально (відмінності між спеціальностями дослідників). Результати дослідження. Різні тенденції у висвітленні інформаційного протистояння були виявлені у роботах дослідників військової справи, права, політології та історії. А саме військово-юридичний підхід заснований на «класичних» американських дефініціях, визнаючи як технічну, так і пропагандистську компоненту інформаційного протистояння, досліджуючи психологічний ефект обох аспектів. У роботах політологів здебільшого приділяли увагу пропагандистській компоненті та її наслідкам, за словами О. Сищука, «інформаційно-психологічної гібридної війни». Історики також дотримуються дослідження гуманітарної компоненти інформаційного протистояння, причому виходять за межі «епохи інформації» та використовують методи дослідження інформації щодо подій попередніх десятиліть і навіть століть, таких як боротьба нацистського та більшовицького тоталітарних режимів, або виживання та конкурування газет в умовах спроб повного контролю тоталітарної системи за інформацією. Крім того, варті уваги студентські роботи, автори яких концентруються на близькій, актуальній та сучасній для них темі московського вторгнення з 2014 р., намагаючись ідентифікувати спроби викривлення історії України у ЗМІ держави-агресора, а також розглянути московсько-українське протистояння в історичній ретроспективі. Висновки: 1) лише невелика кількість українських авторів спробували надати конкретне визначення «інформаційного протистояння» навіть у роботах, які винесли питання в заголовок; 2) дослідники різних галузей здебільшого орієнтувалися на основні компоненти теорії “information warfare”, запропонованої американськими авторами; 3) поняттям описують історичні події і за межами реалій XXI ст.
Planificación estratégica para la mejora continua de la calidad educativa: Carrera Contaduría Pública Universidad de Guayaquil
Authors: Galárraga-Tobar Sophía , Abad-Alvarado Guillermo , Erazo-Flores Edison , Calderón-Quijije Elizabeth
Published: February 2023

El propósito de esta investigación es analizar la incidencia de la planificación estratégica en la calidad educativa en la carrera de Contabilidad y Auditoría de la Universidad de Guayaquil (UG) del Ecuador, ejecutada en el periodo 2021. Se utilizó investigación no experimental con un diseño descriptivo correlacional entre las variables de estudio para conocer la percepción de los docentes y estudiantes; añadiendo a los supervisores de empresa para el análisis de las competencias laborales y comunicativas adquiridas por los estudiantes. La recolección de datos se utilizó la técnica encuesta, se realizó a 3 poblaciones: 76 docentes, 168 estudiantes de la carrera de Contabilidad y Auditoría y 80 supervisores de empresas, esta última tiene habilitado convenio con Universidad de Guayaquil. Para el análisis y procesamiento de los datos se utilizó el programa estadístico llamado Producto de Estadística y Solución de Servicio (SPSS) v26; lo que permitió establecer la incidencia entre las variables. Utilizando el coeficiente de correlación Rho de Spearman, se obtuvieron resultados que permitieron establecer que existe una correlación de manera significativa y positiva las respuestas de los docentes que representan a la variable planificación estratégica versus las respuestas de los estudiantes que representan la calidad educativa en la carrera de Contabilidad y Auditoría de UG con un valor de 0.479. También se concluyó que las dimensiones de la variable independiente como son misión, visión, análisis FODA se correlacionan de manera positiva y significativa con Rho de Spearman de 0.605 y 0.297 respectivamente.
Creating Creative Industry Through Patches Using Sospeso Techniques
Authors: Winasih Sri Suryani Yuprapti , Handayani Wiwik , Fitriyah Zumrotul
Published: February 2023

This service activity aims to provide skills and creative ideas to the community in Rejosari RW 03, Benowo Village, Pakal District, Surabaya, by utilizing patchwork waste into items of economic value so that it is expected to be able to produce home industry that can increase family income. This community service activity used the Participatory Action Research (PAR) method. Through the sospeso technique, the remnants of cloth that should be thrown away could be processed into handicrafts that have economic value and become potential for creative industries. The evaluation was carried out during the training process through the involvement and abilities of the participants while post-training through the level of completion of the material that was evaluated by observing and examining the work as well as giving a question-and-answer questionnaire. The results of this service activity provided creative ideas to housewives of Rejosari RW 03 by utilizing patchwork waste into sospeso products that decorated and beautified the appearance of bags, wallets, sandals, and other household items. The brooch could improve the skills of housewives, increase family income and maintain a clean environment, and increase value (product selling value).
Tatakelola Keuangan Rumah Tangga Islami Menggunakan Aplikasi Money Lover Sebagai Upaya Peningkataan Manajemen Resiko Keuangan Keluarga
Authors: Salam Salam , Indrayani Syarthini , Khaliq Abdul , Mira Mira
Published: February 2023

This service aims to increase literacy and Islamic financial management by using the money lover app for housewives in the village of Galesong Baru, Takalar Regency. The method used in this Service was Community Development Practice with three requirements that must be met: community-based, local resource-based, and sustainable. At the same time, the training process began with 1) Conducting outreach to educate financial literacy housewives, 2) Preparing a routine/non-routine income and expenditure budget plan, 3) Making a list of income and expenses in the Money Lover App, 4) At the evaluation stage it was carried out by looking at the ability of PKK mothers to fill in the Money Lover App application divided with the total number of PKK mothers involved in the activity. The results of this community service activity showed that  PKK Kec. Galesong already knew financial literacy and could use the Money Lover app to record the amount of household income and expenditures earned. So, if there are non-value-added expenditures (which are consumptive), they can be reduced and maximize existing finances to meet primary and secondary needs. It can plan savings for the future.
Implementasi Pengabdian Masyarakat Melalui Pelatihan Pemecahan Soal High-Stake Test Kimia bagi Siswa SMAN 3 Siak Hulu
Authors: Oktariani Oktariani , Fauziah Nurul , Fathia Adinda
Published: February 2023

This service activity aims to increase knowledge and ability to solve high-stakes test questions as preparation for UTBK and KSN students of SMAN 3 Siak Hulu. Implementing this service used training with the evaluation instrument, namely a questionnaire, and was analyzed descriptively and quantitatively. The results of this dedication showed that students' knowledge and abilities had increased in solving high-stakes test questions in chemistry subjects. In addition, this activity could change students' paradigm towards learning chemistry, which was considered difficult to be easier, and could increase students' motivation to study chemistry. This service activity could also increase students' self-confidence and readiness to participate in KSN and UTBK.
Faktor yang Mempengaruhi Tabungan pada Bank Umum Swasta Nasional di Provinsi Bali
Authors: Terimajaya I Wayan , Sudarsani Ni Putu , Marta I Nyoman Gede
Published: February 2023

Tujuan penelitian ini adalah untuk mengetahui: pengaruh jumlah penduduk secara parsial terhadap jumlah tabungan pada Bank Umum Swasta Nasional di Provinsi Bali, pengaruh inflasi secara parsial terhadap jumlah tabungan pada Bank Umum Swasta Nasional di Provinsi Bali, pengaruh tingkat suku bunga tabungan secara parsial terhadap jumlah tabungan pada Bank Umum Swasta Nasional di Provinsi Bali, pengaruh jumlah penduduk, inflasi dan tingkat suku bunga tabungan berpengaruh secara simultan  terhadap jumlah tabungan pada Bank Umum Swasta Nasional di Provinsi Bali.

Data yang digunakan adalah data sekunder berupa data time series selama lima belas tahun dari 2007 sampai dengan 2021 dan tehnik analisis yang digunakan adalah regresi linear berganda dengan uji t dan uji F.

Hasil penelitian menunjukan bahwa: Jumlah penduduk (X1) mempunyai pengaruh positif dan signifikan terhadap jumlah tabungan pada Bank Swasta Nasional di Provinsi Bali, Inflasi (X2) mempunyai pengaruh tidak signifikan terhadap jumlah tabungan pada Bank Swasta Nasional di Provinsi Bali, Tingkat suku bunga Tabungan (X3) mempunyai pengaruh positif dan signifikan terhadap jumlah tabungan pada Bank Swasta Nasional di Provinsi Bali, Jumlah penduduk, inflasi dan tingkat suku bunga Tabungan berpengaruh signifikan secara simultan terhadap jumlah tabungan pada Bank Swasta Nasional di Provinsi Bali.
Prediksi Nilai Ujian dengan Artificial Neural Network
Authors: Huda Didik Nur , Handayani Santy
Published: February 2023

Artificial Neural Network (ANN) dalam pendidikan lebih sering digunakan untuk klasifikasi, akan tetapi ANN dapat digunakan untuk memprediksi suatu nilai. Nilai dari hasil belajar mata kuliah fisika listrik magnet dapat dimodelkan dengan ANN ini. Dataset yang diperoleh dari nilai yang ada di classroom dan quizizz. Dataset setelah diproses terdiri dari 19 fitur (variabel) dan 1 output nilai yang berisi 113 baris. Dataset dibagi menjadi 80% untuk melatih model dan 20% untuk uji coba model. Dalam model ANN untuk memprediksi nilai ini, pendekatan yang digunakan adalah Mean Squared Error (MSE) dan Mean Absolute Error (MAE). Pendekatan MAE lebih baik dibandingkan MSE, karena selisih dengan nilai sebenarnya tidak terlalu jauh. Sedangkan dari hasil akurasi dinyatakan menggunakan  rerata Absolute Percent Error (APE). Hasil akurasi pendekatan MSE dan MAE yaitu 88,97% dan 89,99%.
Perkembangan Ekspor terhadap Dampak Pengangguran di Provinsi Bali
Authors: Pramesti I Gusti Ayu Asri
Published: February 2023

Peningkatan ekspor diharapkan terjadi penurunan terhadap jumlah pengangguran. Keberhasilan ekspor digunakan sebagai ukuran daya saing industri suatu negara dan menghasilkan pertumbuhan perekonomian yang lebih baik. Tujuan penelitian ini adalah untuk melihat pengaruh ekspor terhadap pengangguran di Provinsi Bali. Teknik pengambilan sampel adalah purposive sampling dengan mengambil sampel data selama 5 tahun dari 2017 sampai 2021 terkait ekspor dan pengangguran di Provinsi Bali. Metode yang digunakan adalah analisis regresi sederhana.Hasil penelitian menyatakan bahwa variabel ekspor berpengaruh negatif terhadap tingkat pengangguran. Hal ini berarti tingkat ekspor di Provinsi Bali yang meningkat akan mampu mengurangi tingkat pengangguran di Provinsi Bali.
Peningkatan Kualitas Deteksi Tepi dengan Metode Segmentasi Citra
Authors: Pangaribuan Hotma , Sitohang Sunarsan
Published: February 2023

Segmentasi citra sebagai bagian dari proses pengolahan citra, adalah kegiatan untuk membagi citra menjadi beberapa bagian atau region, yang bertujuan untuk mengisolasi atau menemukan suatu obyek di dalam citra. Beberapa pertumbuhan kemajuan teknologi baru membuka peluang bagi pengembangan lebih lanjut dalam bidang ini. Saat ini pengolahan citra mempunyai peranan yang sangat penting dalam berbagai bidang kehidupan. Segmentasi adalah proses pemisahan objek dengan latar belakangnya. Saat ini telah banyak dilakukan penelitian tentang segmentasi.Deteksi tepi merupakan suatu proses pencarian informasi tepi dari sebuah gambar. Deteksi tepi memiliki tujuan antara lain digunakan untuk menandai bagian yang menjadi detail dari sebuah gambar Ada banyak metode dalam melakukan segmentasi salah satunya adalah level-set menggunakan metode roberts, prewit sobel dan frei chan. Histogram citra digunakan untuk mengetahui intensitas dan kontras suatu citra, timing run digunakan untuk mengetahui lamanya suatu proses citra, dan SNR (Signal to Noise Ratio) yang digunakan untuk mengetahui kualitas citra. Pengujian dilakukan dengan melakukan uji coba terhadap Objek citra dan selanjutnya dilakukan analisis citra.Metode Sobel dan Prewitt memiliki proses komputasi yang lebih lebih sedikit jika dibandingkan. Secara umum algoritma segmentasi citra didasarkan pada satu dari dua property nilai intensitas yaitu mendeteksi diskontinuitas atau mendeteksi similaritas. Dari hasil penelitian ini didapat kesimpulan sebagai berikut:metode segmentasi yang paling tajam hasilnya yaitu menggunakan Operator Freichen, karena dari sudut pandang horizontal dan sudut pandang Vertikal sama sama menghasilkan hasil yang bagus, Dari hasil pembahasan untuk jenis operator yang paling baik adalah operator Robert, Hasil deteksi pada operator sobel lebih bagus atau tegas dibandingkan dengan operator Robert dan prewitt. Operator Sobel lebih sensitif terhadap tepi diagonal daripada tepi vertikal dan horizontal  Hal ini berbeda dengan operator Prewitt, yang lebih sensitif terhadap tepi vertikal dan horizontal.
Implementasi Teknik Forensik dalam Cybercrime (Carding)
Authors: Qammaddin Qammaddin , Sallu Sulfikar , Fathoni Ahmad
Published: February 2023

Cybercrime adalah istilah yang mengacu kepada aktivitas kejahatan dengan komputer atau jaringan komputer menjadi alat, sasaran atau tempat terjadinya kejahatan dunia maya antara lain adalah penipuan lelang secara online, pemalsuan cek, penipuan kartu kredit/carding, confidence fraud, penipuan identitas, pornografi anak dan sejenisnya. Tujuan penelitian agar dapat menemukan barang bukti digital yang dapat digunakan sebagai barang bukti. Metode penelitan yang digunakan adalah Pengumpulan Bukti Digital kejahatan. Hasil Barang bukti berupa carding ditemukan berupa phising email, invoice transaksi kartu kredit, percakapan IRC, log history, bookmark, Implikasi pengguna akan memiliki pemahaman yang mendalam terkait kejahatan dalam dunia maya.
Analisis Hubungan dan Pengaruh antara Gaya Belajar dan Gaya Berpikir terhadap Capaian Akademik Mahasiswa Manajemen Informatika
Authors: Sujarwo Sujarwo , Fathoni Muhammad , Astuti Yuniar Andi , Sondang Sondang
Published: February 2023

Tujuan utama dari penelitian ini adalah untuk menjawab dua pertanyaan: Apakah ada hubungan antara gaya belajar dan gaya berpikir? dan Dapatkah gaya memprediksi capaian akademik mahasiswa? Metode penelitian ini menggunakan korelasi kuantitatif. Partisipan penelitian ini terdiri dari 207 mahasiswa LP3M jurusan Manajemen Informatika di Medan pada tahun ajaran (2022-2023) yang dipilih secara clustered sampling. Rentang usia sampel adalah dari 18 hingga 23 tahun tahun, dengan usia rata-rata 19,24 tahun dan simpangan baku sampel 1,57. Para peserta mengisi kuesioner dua inventaris: Inventarisasi Gaya Berpikir dan  Inventarisasi Gaya Belajar. Sesuai dengan tujuan penelitian, simpulan yang di dapat adalah : yang pertama adalah bahwa Inventarisasi Gaya Berpikir) dapat digunakan sebagai instrumen yang efisien untuk menilai gaya berpikir mahasiswa. Kemajuan dalam ranah penilaian ini niscaya akan membuka pandangan baru, baik dalam penilaian maupun konsultasi dan intervensi. Sternberg saat ini sedang menyelidiki bagaimana mengadaptasi instrumen ini pada komunitas dosen tertentu. Dan yang kedua adalah bahwa psikolog pendidikan harus mendapatkan wawasan ke dalam pemikiran khusus dan pola belajar yang mendukung sistem pendidikan. Banyak pakar pendidikan menyatakan bahwa tidak dapat dipertahankan untuk percaya bahwa mahasiswa memiliki gaya belajar yang intrinsik dan tidak berubah atau bahwa belajar adalah proses dekontekstualisasi
Analisis Efektivitas Manajemen Piutang terhadap Kinerja Keuangan Perusahaan (Studi Kasus: PT Indo PD Mandiri)
Authors: Rianingsih Lely Pratiwi , Saputro Edi Purwo , Susila Ihwan
Published: February 2023

Penelitian ini bertujuan untuk menganalisis pengaruh efektivitas manajemen piutang terhadap kinerja keuangan perusahaan. Sampel dalam penelitian ini berjumlah 72 dengan menggunakan dokumentasi berupa laporan keuangan PT Indo PD Mandiri untuk pengumpulan data. Teknik pengambilan sampel dengan metode quota sampling. Teknik analisa data menggunakan Analisis regresi liner berganda . Hasil penelitian ini menunjukkan bahwa : 1) Receivable Turn Over (RTO) berpengaruh terhadap Return on Assets (ROA) dan tidak memiliki pengaruh pada Return on Equity (ROE) dan Return on Investment (ROI) . 2) Rasio Tunggakan dan Rasio Penagihan memiliki pengaruh pada Return on Assets (ROA), Return on Equity (ROE) dan Return on Investment (ROI). 3) Average Collection Period (ACP) berpengaruh terhadap Return on Equity (ROE) dan tidak memiliki pengaruh pada Return on Assets (ROA) dan Return on Investment (ROI).
Analisis Metode Pengembangan Sistem Informasi Berbasis Website: Systematic Literature Review
Authors: Rahmi Elvi Rahmi , Yumami Eva , Hidayasari Nurmi
Published: February 2023

Software Development Life Cycle (SDLC) adalah siklus yang digunakan dalam pembuatan atau pengembangan sistem informasi untuk menghasilkan sistem berkualitas tinggi yang sesuai dengan keinginan pelanggan atau tujuan dibuatnya sistem tersebut. Penelitian ini bertujuan untuk menganalisis model SDLC yang digunakan untuk mengembangkan sistem informasi berbasis website dengan menggunakan data dari beberapa jurnal tahun 2022 terkait topik tersebut. Metode yang digunakan dalam penelitian ini adalah metode Systematic Literature Review (SLR). Metode SLR digunakan untuk mengidentifikasi, mengkaji, mengevaluasi, dan menafsirkan semua penelitian yang tersedia dengan bidang topik fenomena yang menarik, dengan pertanyaan penelitian tertentu yang relevan. Dari penelitian ini didapat kesimpulan bahwa paper penelitian pada tahun 2022 banyak menggunakan metode waterfall dalam pembuatan atau pengembangan sistem informasi berbasis website. Sedangkan fokus bidang yang diterapkan paling banyak adalah bidang bisnis.