bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH PENGEMBANGAN KARIR DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PURI LUMBUNG COTTAGES RESTAURANT AND SPA MUNDUK
Authors: Wahyudi Putu Eko , Heryanda Komang Krisna , Susila Gede Putu Agus Jana
Published: July 2021

Penelitian ini bertujuan untuk menguji pengaruh: (1) pengembangan karir dan motivasi kerja terhadap kinerja karyawan, (2) pengembangan karir terhadap kinerja karyawan, (3) motivasi kerja kerja terhadap kinerja karyawan dan (4) pengembangan karir terhadap motivasi kerja pada Puri Lumbung Cottages Restaurant and Spa Munduk. Desain penelitian yang digunakan dalam penelitian ini adalah kuantitatif kausal. Objek penelitian ini adalah pengembangan karir, motivasi kerja dan kinerja karyawan. Subjek penelitian adalah seluruh karyawan Puri Lumbung Cottages Restaurant and Spa Munduk dengan jumlah populasi sebanyak 87 orang. Data yang dikumpulkan dengan metode wawancara dan kuesioner. Teknik analisis yang digunakan adalah analisis jalur. Hasil penelitian menunjukkan bahwa: (1) pengembangan karir dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan (2) pengembangan karir berpengaruh positif dan signifikan terhadap kinerja karyawan, (3) motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dan (4) pengembangan karir berpengaruh positif dan signifikan terhadap motivasi kerja pada Puri Lumbung Cottages Restaurant and Spa Munduk.
A place of siderophage in cellular microenvironment of endometrioid ovarian cyst in the course of its evolution
Authors:   Smolensk State Medical University, Ukrainets R.V ,   Smolensk Regional Institute of Pathology, Korneva Yu.S. ,   Smolensk State Medical University,   Smolensk Regional Institute of Pathology
Published: July 2021

Background. The term «endometriosis» implies the existence of viable tissue of ectopic endometrium in different anatomic locations outside the uterine cavity. The etiopathogenesis of this disease still remains a matter of debate, and one of the main issues of morphology of endometriosis is the interrelation of the vascular bed and of its cellular environment, especially macrophages and siderophages. Aim. Was to identify the dynamics of variation of correlation relationships between siderophages and other cell populations within the wall of the endometrioid cyst and the number of vessels. Materials and Methods. Endometrioid ovarian cysts obtained from 57 patients after surgical treatment, were subjected to histologic examination. Preliminarily all the studied endometrioid cysts were categorized to «young», «mature» and «old» on the basis of certain morphological signs. After staining with hematoxylin and eosin, cellular environment and also the number of vessels were counted in 10 fields under x400 magnification. The data obtained were further subjected to statistical analysis. Results. At the stage of a «young» endometrioid cyst siderophages are rare and are represented by single cells that form the following correlations: negative with neutrophils in the uterine epithelium and stroma of the endometrioid lining, and positive – with neutrophils of the underlying fibrous layer. In addition, there is a single positive correlation between siderophages and macrophages in the stroma of the endometrioid lining. A negative correlation was found between the number of vessels and siderophages in the stroma of the endometrioid lining. A marked increase in the number of siderophages is a distinctive sign of «mature» endometrioid cysts, which may be an evidence of emerging disorders of the blood supply to the tissues of the heterotopia. Significant changes occur in the correlations between siderophages and other cell populations that considerably increase in number. A negative correlation is preserved between the number of vessels and siderophages. In comparison with “young” and “mature” endometrioid cysts, siderophages and cell populations of “old” endometrioid cysts lose almost all their correlations. The correlations formed between the number of vessels and the cell populations do not differ much from those in the “mature” endometrioid cyst. Conclusion. Absence of siderophages in the stroma of endometrioid lining is an indicator of its sufficient vascularization. The macrophage cell center has to maintain homeostasis through polarization of endometrium-associated macrophages to macrophages possessing the function of phagocytosis with subsequent elimination of the products of blood supply disorders and with formation of siderophages.
Investigation of vessels of leg in atypical anatomy of tibial vessels using duplex ultrasound angiography
Authors:   Ryazan State Medical University, Kalinin R.E. , Suchkov I.A. ,   Ryazan State Medical University, Klimentova E.A. ,   Ryazan State Medical University, Shanaev I.N. ,   Ryazan State Medical University
Published: July 2021

Background. Knowledge of vascular anatomy is the basis for precise diagnosis and, accordingly, of treatment. At the same time, variant anatomy complicates this task, as it requires a non-standard algorithm. Among all areas of the lower extremities, the shin presents the greatest difficulty because of small diameter of vessels and a large muscular mass. Therefore, the aim of this work was to determine the incidence of the variant of the development of the shin vessels with predomination of fibular vessels and to develop an algorithm for ultrasound examination in atypical anatomy. Materials and Methods. A morphological study of the venous system in 85 lower extremities was carried out, as well as analysis of the results of ultrasound examination of the vessels of the lower extremities in 2000 patients (aged from 18 to 90) who underwent routine examination in an outpatient setting. Ultrasound examination was performed on Samsung Sonoace X8, Siemens Acuson Сypress, Saoyte My Lab Alfa devices. A linear sensor with 7 to 12 MHz frequency, a convex sensor with 2 to 5 MHz frequency were used. Results. According to the data of anatomical preparation, the incidence of the structural variant of the tibial vessels with predomination of the fibular vascular bundle was 2.35% of cases. In all cases, the posterior tibial vessels were hypoplastic and were traced to the middle third of the leg. According to ultrasound data, an atypical variant of the structure of the tibial vessels was noted in 2.9% of cases. In 1.7% of cases, the posterior tibial vascular bundle was completely absent (in 0.35% of cases bilaterally), and in 1.2% of cases, the posterior tibial vascular bundle was hypoplastic and was traced to the middle third of the leg (in 0.3% cases bilaterally). Conclusion. The variant of development of tibial vessels with predomination of the fibular vascular bundle is quite rare. Ultrasound examination helps precisely and reliably identify this variant of the structure of blood vessels.
Acute decompensation of heart failure: current issues of epidemiology, diagnostics, therapy
Authors:   Ryazan State Medical University, Smirnova E.A. ,   Regional Clinical Cardiologic Dispensary, Sedykh E.V. ,   Ryazan State Medical University
Published: July 2021

The relevance and importance of the problem of acute decompensation of heart failure (ADHF) for the healthcare system worldwide is due to significant increase in the number of hospitalizations with associated increase in material costs and extremely unfavorable prognosis. The article covers the issues of epidemiology, modern approaches to the diagnosis and treatment of ADHF. The article touches upon the still unsolved problem of differentiation between the terms «acute heart failure» (AHF) and «acute decompensation of chronic heart failure». Particular attention is given to the risk factors and causes of ADHF, the clinical phenotypes of patients, the peculiarities of diagnosis in elderly and «fragile» patients are discussed. In approaches to drug therapy, the emphasis is placed on the tactics of using loop diuretics; doses and methods of their administration are analyzed in terms of effectiveness, influence on prognosis, and methods of achieving and controlling euvolemia are discussed. The importance of prescribing basic therapy for CHF after stabilization of the condition is emphasized, factors that worsen the prognosis are highlighted.
An empirical research of the alexithymia’s level and coping behavior of patients with autoimmune thyroiditis and type 1 diabetes mellitus
Authors:   Yaroslavl State Medical University, Zubova A.V. , Rusina N.A. ,   Yaroslavl State Medical University
Published: July 2021

Within the framework of this topic, coping behavior and emotional responses of patients with chronic autoimmune diseases were studied. The relevance of this topic is beyond doubt, since in recent decades an obvious increase in the number of diseases of this kind can be observed, hence it is especially important to study the psychological factors that affect the appearance and development of their symptoms. The aim of the study is to compare and study the features of the manifestation of emotions and the choice of coping strategies in patients with autoimmune diseases such as autoimmune thyroiditis and type 1 diabetes mellitus. The study involved 62 respondents, whose average age is 40 years. The work used four methods aimed at studying the level of alexithymia, prevailing emotional reactions, coping behavior choices and dissatisfaction rates inherent in patients with the diagnoses considered. As a result of the study, it turned out that in the group with autoimmune thyroiditis, patients have difficulties in tracking and expressing their emotions in a constructive way, since the suppression of negative in favor of positive leads in this case to a gradual accumulation of dissatisfaction with oneself, which with age begins to strongly influence the patient's adaptability. In turn, in the group with type 1 diabetes mellitus, patients also find it difficult to track and constructively express their emotions, both positive and negative, often tend to anxiety-depressive experiences, which affects the adaptability of their emotional and cognitive coping strategies.
The influence of gender stereotypes on the rehabilitation process of clients who have suffered a coronavirus infection (CОVID-19)
Authors:   Regional center of rehabilitation of disabled people, Rogacheva T.V.
Published: July 2021

The article presents the results of a clinical and psychological study of clients who underwent COVID. The main hypothesis of the study was the assumption that the rehabilitation process of postcovid clients is influenced primarily by those stereotypes that were formed before the disease, among which the gender stereotype occupies an important place. The author considers one male and two female gender stereotypes that are approved in Russian society. The male stereotype prescribes a “real” man to have good health, initiative, and independence. Female stereotypes approve of two opposite images of a woman: on the one hand – a “housewife”, who completely gave herself to the care of her husband and children, on the other – a modern woman, focused primarily on professional activities. The study was conducted from September 2020 to February 2021 on the basis of the Regional Center for Rehabilitation of the Disabled (Yekaterinburg). After the study, it was found that men and women with a feminine gender role are more likely to enter rehabilitation, and the rehabilitation of these clients ends with an improvement in the condition. A fairly large percentage of both men and women with a masculine gender role did not improve their condition after rehabilitation. Attention is drawn to the fact that a fairly large percentage of men with a masculine gender role have a paranoid and egocentric attitude to the disease, which complicates the rehabilitation process. The obtained data allow us to conclude that when rehabilitating post-covid clients, it is necessary to pay attention to the stereotypes that were formed before the disease. Such stereotypes include the gender role that the client adheres to.
Сomparative characteristics of creativity of pedagogical and medical universities students
Authors:   Omsk State Pedagogical University, Udalova T.Yu. , Mordyk A.V. ,   Omsk State Medical University, Ivanova O.G. ,   Omsk State Medical University, Osovik M.A. ,   Omsk State Pedagogical University
Published: July 2021

The article presents a comparative analysis of the results of the study of future pediatricians (96 3rd year students of OmSMU) and educational psychologists' (76 3rd year students of OmSPU) creativity. The methods used for the analysis were the following “Diagnostics of personal creativity” (E.E. Tunik), “Definition of social creativity of the individual” (A.V. Batarshev), “Self-assessment of the creative potential of the individual” (N.P. Fetiskin, V.V. Kozlov, G.M. Manuylov), “Nonverbal creativity level diagnostics” (E.P. Torrance). The purpose of the study was to determine and compare the features of creativity of pedagogical and medical universities students. The analysis of the results showed that students have a high level of nonverbal creativity, an average level of personal creativity and self-esteem of creative potential, and social creativity is slightly above the average level. Medical students have a higher level of social creativity compared to pedagogical students, and personal creativity, on the contrary, is lower. In addition, such parameters of personal creativity as imagination and complexity are statistically significantly higher for future psychologists; there are no significant differences in the parameters of curiosity and risktaking. Differences in self-assessment of creative potential among students of pedagogical and medical universities are insignificant.
ŞEBÂNKÂRELER VE SELÇUKLULAR ZAMANINDA FARS BÖLGESİNDEKİ FAALİYETLERİ
Authors: UYGUR Türker
Published: July 2021

Fars Eyaleti’nin kuzey kısımlarında ve Kürt asıllı oldukları düşünülen Şebânkâreler, İran coğrafyasının en köklü topluluklarından biridir. Siyasi olarak varlıklarını ilk kez Deylemliler zamanında hissettirmeye başlayan bu kabile Büveyhîler ve Selçuklular zamanında Fars bölgesinde etkinliklerini arttırmışlardır. Özellikle bölgedeki iktidar sahiplerinin taht kavgaları ile meşgul olduğu kargaşa dönemlerinde bölge hâkimiyetini ele geçirmek için mücadele etmekten geri kalmamışlardır. Fakat bir süre sonra bölgede istikrarın tahsis edilmesiyle birlikte kendi merkezlerine çekilerek Fars bölgesindeki mutlak güce itaat etme yoluna gitmişlerdir. Bu da Şebânkârelerin Fars bölgesindeki mutlak iktidarının toplamda birkaç yıldan uzun sürmemesine yol açmıştır. Bu çalışmada ilk olarak Şebânkârelerin soyu ve yaşadığı bölgeleri tespiti üzerinde durulacaktır. Ardında da Şebânkârelerin Fars bölgesine göç etmeleri ve yerleşmeleri ele alınacaktır. Son olarak da Şebânkârelerin Büyük Selçuklular ve Irak Selçukluları dönemlerinde Fars bölgesindeki faaliyetleri ele alınacaktır.
TÜRKİYE SELÇUKLU SULTANI II. GIYÂSEDDİN KEYHUSREV’İN KARAKTER İNCELEMESİ
Authors: ŞEN Zühal
Published: July 2021

Türkiye Selçuklu Devleti, Anadolu’ya, Türk- İslâm nüfus ve nüfuzunun yerleşmesinde büyük pay sahibi olmuş bir devlettir. Yaklaşık bir asır süren tarihlerinde başa geçen sultanlar devleti istikrara kavuşturmak adına büyük mücadeleler vermişlerdir. Ancak buna rağmen çalkantıların olduğu iniş ve çıkışların yaşandığı pek çok dönem yaşanmıştır. Türkiye Selçuklu sultanları önemli kararlarda devlet adamları ile meşverete önem verseler de Türk töresine göre son karar merciinin kendileri olduğu bilinmektedir. Alınan bu kararlar genellikle isabetli olmakla birlikte bazen devleti zor duruma düşürecek mahiyette tezahür ettiği de görülmektedir. Sultanlar devlet yönetimi noktasında iyi birer eğitim almalarına rağmen onlar da zaafları, korkuları, heyecanları, öfkeleri gibi her insanda olan duygulara sahiptirler. II. Gıyâseddin Keyhusrev, siyasi lider olmalarının yanında insanî özellikleri bakımından diğerlerinden ayrılan, farklı yönleri bulunan bir sultan olarak karşımıza çıkmaktadır. Bu çalışmada; II. Gıyâseddin Keyhusrev’in tarihi süreçteki icraatları ele alınarak kişilik özellikleri incelenmiştir. Kaynaklar ışığında elde edilen bilgiler tenkit süzgecinden geçirilerek Sultan’ın şahsiyetiyle ilgili bilgiler tespit edilmiştir. Elde edilen veriler Psikolojik Danışman Alihuseyn Huseynov ile birlikte değerlendirilerek karakter incelemesi gerçekleştirilmiştir.
Oral rehabilitation of microstomia
Authors: Smerdina L. N. , Tyo E. A. , Smerdina Yu. G.
Published: July 2021

Here we present a clinical case of microstomia with the focus on the oral rehabilitation of the patient. Microstomia, an abnormal contracture of the mouth, occurred in this case as a result of alveolar resection due to cancer, and scarring impeded mouth opening. The patient needed a partial removable laminar denture for the upper jaw. Prosthetics became possible upon normalization of oral mucosa. We describe the imprint preparation features in conditions of lacking right alveolar appendix and crossover fold after surgery. The formation of the wax board in combination with molding allowed demarcation of denture border. The laminar denture successfully replaced jaw and teeth defects, restored proper mastication, improved mouth moistening and speech, as well as facial aesthetics and quality of life.
Evaluation of Effect on Housing Prices and User Perceptions of the Urban Environmental Features of Sarıçay and Present Landscape Equipment: The Example of Çanakkale
Authors: ALKAN Yavuz
Published: July 2021

This study focused on the economic value of housing and environmental attributes with variability according to demand, for the neighborhood adjoining the Sarıçay River in the Çanakkale urban area. Accordingly, an increasing trend emerged for housing prices linked to environmental attributes and attention was drawn to this share which may be used for sustainable development of the region. A survey based on the hedonic pricing method determined the value of the Sarıçay river, strait view, location and landscape qualities. With the sameapproach, a survey based on conditional valuation using a model landscape design created with the “Realtime Landscaping Architect 20” program was used to provide an assessment based on the willingness of 400 residents of the region. From the close results obtained with the two methods, the contribution of environmental attributes to housing prices was found to be 88,229 TL. From here, based on sales of 200 houses in the region, nearly 17,564,800 TL social benefit can be mentioned. Additionally, integration and rational management of this benefitby local administrations will make it possible to provide sustainable ideal environmental development (care and maintenance) for the regional public and living areas.
Memaknai Penerapan Sistem Pengendalian Manajemen Pada Perusahaan Keluarga Etnis Tionghoa Di Minangkabau
Authors: Rizki Tabah , Dwita Sany
Published: July 2021

This study aims to interpret in depth the cultural values ​​of Confucianism reflected in the management control system of Chinese ethnic families in Minangkabau. This study uses qualitative interpretive. The process of this research is interactive and meaning that is not measured by statistical data and aims to explore various information more in depth and makes it possible to get things implied by data collection carried out in triangulation. Data analysis is inductive and the results of qualitative research emphasize the meaning of generalization. This interpretive research method seeks to formulate a question and then analyze it based on the question of participants' perceptions studied. This research was conducted in one of the food trading businesses in the city of Padang, namely UD. KBF. The results of the study can be concluded by interpreting Confucian cultural values ​​in the implementation of the management system of Chinese ethnic family companies. This study found that Confucian values ​​were reflected in the implementation of the company's management control system UD. KBF. The values ​​applied by the company's leadership are
Pengaruh Pengungkapan Media, Kinerja Lingkungan Dan Kepemilikan Asing Terhadap Pengungkapan Corporate Social Responsbility:
Authors: Darma Bima Dwi , Arza Fefri Indra , Halmawati Halmawati
Published: July 2021

This study aims to see the effect of media exposure, environmental performance, and foreign ownership to corporate social responsibility disclosure. The population in this study are all mining companies listed on the Indonesia Stock Exchange (BEI) that is as many as 41 companies. The sample in this research use sampling technique purposive sampling counted 36 company. The analysis was done by using multiple regression model.  The results of this study indicate that: (1) Media Exposure effect the disclosure of corporate social responsibility. (2) environmental peformance has no effect on corporate social responsibility disclosure. (3) foreign ownership has no effect on corporate social responsibility disclosure
Pengaruh Gender, Budaya, Dan Faktor Lingkungan Terhadap Ethical Beliefs:
Authors: Septiawan Dio , Helmy Herlina , Taqwa Salma
Published: July 2021

The purpose of this study was to investigate the influence of gender, culture, the campus environment, and the home environment against ethical beliefs. This study focused on students majoring in accounting in the city of Padang has taken the course of the audit and has not yet taken including the course of the audit. Data collection methods are purposive sampling. Types of data used in this research is the data subject in which type of research data in the form of accounting students in four universities in the city of Padang, Padang State University, Andalas University, Bung Hatta University, and Putra Indonesia University. The data source in the research is primary data. In this research show that there are not prove that women tend to be more ethical in an Ethical audit accounting student ethical beliefs., meanwhile the result of the study show that there are positive influences between culture, Campus environment, and Home environment against the Ethical beliefs has taken courses on auditing and has taken including the course of the audit in students accounting in the city of Padang.
Pengaruh Financial Leverage, Profitabilitas Dan Besaran Penawaran Saham Terhadap Initial Return
Authors: Darpius Darpius , Agustin Henri , Sari Vita Fitria
Published: July 2021

This research aimed to give evidence about influence of financial leverage, profitability, and percentage of share which initial return IPO in Indonesia Stock Exchange in the year 2011-2017. Population used in this research is companies that go public on the Indonesia Stock Exchange by taking a sample of firms in 2011-2017, while the sample is 127 companies, with a purposive sampling technique. Type of data used are secondary data. Data collection method used is documentation from www.idx.com and companies website. Analysis tool used is multiple linear regression. The results of this study are (1) financial leverage have significant positive to company’s stock initial return (2) profitability and percentage of share has no effect to the company’s stock initial return.
Pengaruh Gender, Tekanan Ketaatan, Kompleksitas Tugas, Pengalaman Auditor, Pengetahuan Auditor, Dan Kompleksitas Dokumen Audit Terhadap Audit Judgement:
Authors: Komalasari Tri Hastuti , Syofyan Efrizal , Mulyani Erly
Published: July 2021

The purpose of this research is to know the: (1) the influence of Gender against the audit Judgement, (2) the influence of Pressure adherence to audit judgement, (3) the influence of task Complexity against audit judgement, (4) the influence of the experience of the auditors against Audit Judgement, (5) the influence of the knowledge of Auditors Audit against the Judgement, and (6) the influence of the complexity of the Audit the Audit Judgement against the Document. The population in this research is the whole BPK Auditors in West Sumatra. The sample in this research is as many as 64 people auditor. Data collection techniques used by spreading the questionnaire directly to the parties concerned. Analysis techniques are used is multiple regression. The research results showed that: (1) Gender has no effect against the audit judgement, (2) the pressure of the adherence to the audit judgement has no effect, (3) the complexity of the task has no effect against the audit judgement, (4) the auditor not experience effect on audit judgement, (5) knowledge of the audit to the auditor's judgement, and (6) the complexity of the audit document has no effect against the audit judgement.
Pengaruh Partisipasi Anggaran Terhadap Budgetary Slack Dengan Psychological Capital Sebagai Variabel Pemoderasi
Authors: Arista Tiwi Maitri , Syofyan Efrizal
Published: July 2021

The purpose of this research is to discover how the influence impact of budgetary participation on budgetary slack with psychological capital as a moderating variabel in structural leader and budget team, who are directly involved and have responsibilities for budgeting process in their fields and devises to solve the research problem. There for analysis used is a moderated regression analysis moderated regression analysis (MRA), the result shows that budgeting participation will improve and have a significant positive effect on budgetary slack in uncertainty and unexpected events while preparation and implementation of budgets at Bung Hatta University who was strengthened by psychological capital, which is a moderation in the relationship between budget, participation and budgetary slack.
Memaknai Sistem Pengendalian Manajemen, Kepemimpinan Dan Ideologi Gender Pemimpin Pada Salah Satu UMKM Minangkabau
Authors: Azmi Ulil , Dwita Sany , Afriyenti Mayar
Published: July 2021

This study discusses the meaning of the management control system, leadership and gender ideology of leaders in one of the Minangkabau UMKM. The purpose of this study was to reveal how the implementation of the management control system was influenced by the culture and gender ideology of Minangkabau female leaders. This research is a qualitative research with an interpretative paradigm using the lens of anthropology from an emic and ethic perspective. Emic views come from the results of interviewing the interpretations of the research subjects while the ethic views come from the theories, literature and interpretations of outsiders. The analysis of emic and ethic views gets a deep understanding in this research. The difference between this research and previous research is that this study discusses more about the feminine potential of female leaders in implementing MCS, then this research was conducted on one of the Minangkabau UMKM. This study found that female leaders in the implementation of MCS will use their feminine potential in leadership, namely loving, loving, gentle and well-spoken words. Female leaders will use the family concept in leading so that they can be accepted and listened to by their employees. So gender leadership will produce gender MCS based on the nature of compassion and help. the recommendation for further research is to be able to examine the influence of the concept of Islam in the implementation of MCS
Pengaruh Pendekatan Belajar Terhadap Hasil Belajar Pengantar Akuntansi 1
Authors: Wulandari Suci , Dwita Sany , Halmawati Halmawati
Published: July 2021

This study aims to determine empirically the effect of learning on learning outcomes approach Accounting I. Introduction The research is a quantitative research. The population in this study were students majoring in Accounting, Economics Faculty S1 at Padang State University from 2017 to 2018. The sampling technique used in this research is purposive sampling as many as 189 people who of force in 2017, 2015 and 2014. The data collection method used survey method in the form of a questionnaire given personally. The data processing was performed using SPSS. The results of this study indicate that in-depth approach, strategic approach and surface approach simultaneously significant effect on learning outcomes. Contribution approach used in the study affect learning outcomes is quite large, namely by 50% and approaches to learning most significant influence is the strategic approach, this is evidenced from t to the variable strategic approach by 2,599> t table 0,010 1,652 significance <0.05 and then.
Pengaruh Multiple Large Shareholder Terhadap Nilai Perusahaan
Authors: Hastriyana Annisa , Taqwa Salma
Published: July 2021

This study aims to examine the effect of multiple large shareholder on the firms value. This study is classified as causative research. The population in this study are property and real estate companies listed on the Indonesian Stock Exchange period of 2015 to 2017. By using purposive sampling method, there were 37 companies as the research’s sample. Multiple large shareholder variable are measured by the number and percentage of multiple large shareholder. The type of data used is secondary data obtained from www.idx.co.id and used is panel regression analysis. The results of this study indicate that precentage of multiple large shareholder has a negative and significant effect on firms value, andnumber of multiple large shareholder there is not effect on frims value.
Pengaruh Employee Stock Option Program (ESOP) Terhadap Kinerja Perusahaan
Authors: Rahmi Rahmi , Mulyani Erly
Published: July 2021

This study aims to analyze the influence in the form of increasing the performance of the company with the ESOP and to test the differences in performance before and after the application of the Employee Stock Option Program (ESOP). This research is classified as descriptive analysis research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018. With the purposive sampling method, there were 17 companies as the research sample for descriptive analysis and 11 companies for the paired sample test because the data did not pass the normality test so that the Wilcoxon test was used as an alternative to the paired sample test. The company's performance variables are measured using Return On Equity (ROE), while the test variables are different measured by Return On Assets (ROA), Net Profit Margin (NPM), Sales Growth, Debt To Equity Ratio (DER). The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is descriptive analysis and Wilcoxon test. The results of this study indicate that an increase in corporate performance shows fluctuating performance results with the ESOP, while differences in company performance before and after ESOP indicate that there are no differences in ROA, NPM, Sales Growth before and after ESOP, there are differences in DER before and after ESOP
Pengaruh Kualitas Pelayanan Petugas Pajak, Sanksi Perpajakan, Dan Biaya Kepatuhan Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Padang
Authors: Pratama Rexy Anugerah , Mulyani Erly
Published: July 2021

This research aims to determine whether the service quality of officers taxes, tax sanctions and tax compliance costs have a significant influence towards good compliance of MSME Taxpayers (micro, small and medium enterprises) partial or simultaneous. Data obtained from questionnaires filled out by respondents who registered with the Office of Cooperatives and MSMEs Padang. A total of 95 the questionnaire returned with a complete and processed condition. By using multiple regression techniques, the results of the study show that service quality and tax sanctions have a positive effect on MSME Taxpayer compliance. More and more both the service quality of tax officers and the increasingly heavy taxation sanctions imposed on SME Taxpayers, it will increase taxpayer compliance MSMEs. In addition, tax compliance costs have a negative effect on compliance MSME Taxpayers. The greater the tax compliance fee, the taxpayer compliance MSMEs will decline.
Pengaruh Akuntabilitas, Kesesuaian Kompensasi Dan Pengendalian Intern Terhadap Potensi Kecurangan Dana Desa
Authors: Sari Melisa Eka , Arza Fefri Indra , Taqwa Salma
Published: July 2021

This research aim to determine the effect of accountability, suitability of compensation and intern control. Type of this research on causality. The population in this study was in village at Lima Puluh Kota.This research uses the total sampling technique so that the entire population in used as the research sample. The data scource is primary data. Methods of collecting data by distributing questionnaires. The result of the research concluded that accountability, suitability of compensation had a significant negative effect and internal control had a significant positive effect on potential fraud.
Pengaruh Kinerja Perusahaan, Komite Audit, Pergantian Auditor Eksternal Terhadap Ketepatwaktuan Pelaporan Keuangan
Authors: Tillah Mardha , Sebrina Nurzi , Mulyani Erly
Published: July 2021

The purpose of this study is to know the effect of profitability, the influence of leverage, the influence of the number of internal audit committees, the influence of the independence of internal auditor committees, and the effect of external auditor changes on the timeliness of financial reporting of manufacturing companies listed on the Indonesia Stock Exchange 2013-2017. Finnancial statements as information will have benefits if delivered on time to the users for decision making. Financial statements are the final process in the accounting process that has an important role in measuring and evaluating the performance of a company. The analysis used is moderated regression analysis, moderated regression analysis (MRA). The results show that profitability has a significant positive effect, leverage does not have a significant effect, the number of audit committees has a positive effect, the independence of the audit committee has no significant effect and auditor turnover has no significant effect on the timeliness of financial statement submission.
Pengaruh Locus Of Control, Turnover Intention, Komitmen Organisasi Dan Kecerdasan Emosional Spiritual Quotient (Esq) Terhadap Dysfunctional Audit Behavior
Authors: Herliza Yulastri , Setiawan Mia Angelina
Published: July 2021

Dysfunctional audit behavior is the behavior of auditors in the audit process that is not appropriate or deviates from the standards set. The aim of the study was to determine: (1) the influence of locus of control on dysfuncional audit behavior, (2) the effect of turnover intention on audit behavior dysfuncional, (3) the influence of organizational commitment on dysfuncional audit behavior, (4) the influence of emotional, spiritual, quetiont intelligence (ESQ) against dysfuncional audit behavior.This research was conducted at the Republic of Indonesia BPK Representative auditor West Sumatra Province in 2019. The samples obtained were 44 auditors. The sample collection method uses total sampling technique. The data analysis technique used is multiple linear regression. The results showed (1) locus of control did not affect the dysfunctional audit behavior with a significance value of 0.012 <0.05, (2) turnover intention had a positive effect on dysfunctional audit behavior with a significance value of 0.003 <0.05 (3) organizational commitment had no effect towards dysfunctional audit behavior with a significance value of 0.249> 0.05 and (4) emostional spiritual quotient does not affect the bahaviour dysfunctional audit with a significance value of 0.716> 0.05.
Analisis Pengungkapan Standar Akuntansi Syariah Aaoifi Pada Bank Syariah Di Indonesia Dan Malaysia Periode Tahun 2017-2018
Authors: Azlan1 Fajar Yufrikal , Serly Vanica
Published: July 2021

This study aims to examine the compliance of AAOIFI sharia accounting standards disclosures in Islamic Banks in Indonesia and Malaysia in 2017 and 2018. This study measures compliance by looking at three Islamic banks' products in Islamic, mudaraba, and musharaka. Data was collected from the annual report of 12 Islamic commercial banks in Indonesia and 15 Islamic commercial banks in Malaysia for 2017 and 2018. The data collection method in this study is the documentation study. Analysis of the data used is descriptive statistics. This study found that the disclosure of Islamic banks related to murabahah, mudharabah and musyarakah is still relatively low. There was no difference in compliance levels between the two countries during the periods of 2107 and 2018. Among the three Islamic bank products, murabaha has the highest mean. In addition, Islamic banks in Indonesia as a whole have a higher level of disclosure than Islamic banks in Malaysia.
Analisis Pengaruh Profitabilitas, Likuiditas, Kebijakan Dividen, Pertumbuhan Perusahaan Dan Struktur Aktiva Terhadap Struktur Modal
Authors: Elsa Betavia Ade
Published: July 2021

The purpose of this study was to determine the effect of Profitability (ROE), Liquidity (CR), Dividend Policy (DPR), Growth (Sales Growth) , Asset Structure of the Capital Structure (DER). This study population is listed manufacturing industry in Indonesia Stock Exchange in 2010-2014. The method of analysis used in this study is a quantitative method with the statistical analysis of panel data regression. Using Capital Structure as variable dependent and Profitability, Liquidity, Dividend Policy, Growth, Asset Structure as independent variables. Results of the study showed partial Probability (ROE) and Liquidity (CR) significant on the Capital Structure (DER). Dividend Policy (DPR), Growth (sales growth)  and Asset Structure not influence significantly to the Capital Structure (DER). Profitability (ROE), Liquidity (CR), Dividend Policy (DPR) , Growth (Sales Growth) and Asset Structure simultaneously significant on  the Capital Structure (DER).
Pengaruh Time Budged Pressure Dan Skeptisisme Profesional Auditor Terhadap Kualitas Audit
Authors: Eka Oktavia Miranty , Helmy Herlina
Published: July 2021

The research aims to know the: Influence of time budged pressure and skepticism of auditors to audit quality. The population in this research were Inspectorate of West Sumatra Provinc. The sample is determined by total sampling method, that all apparaturs of Inspektorate of West Sumatera Province. The data used in this research is primary data. This research used quetionnaires instrument as much as 32 respondents. Data analysis technique used is multiple linear regression. The result showed that: (1) Time budged pressure has significant negative effect on audit quality, where the tcount  -2,268 < ttable  2,048407 at sig 0,031 < α 0,05, (2) skepticism didn’t significant effect on audit quality, the tcount 0,442 < ttable  2,048407 in sig 0,662 > α 0,05.
Penerapan Model Utaut (Unified Theory Of Acceptance And Use Of Technology) Untuk Memahami Niat Dan Perilaku Aktual Pengguna Go-Pay Di Kota Padang
Authors: Indah Mutiara , Agustin Henri
Published: July 2021

This study aims to find evidence that the model UTAUT (Unified Theory of Acceptance and Use of Technology) is a conceptual framework to explain the acceptance and use of Go-Pay as one of the mobile payment services in the city of Padang. The data used in this research is primary data obtained by distributing a questionnaire online. This study using purposive sampling with a sample of 150 respondents who have used Go-Pay.Analysis of the data used in this research is Structural Equation Modeling (SEM). Data analysis techniques using SmartPLS ver.3.2.8 processed. This study found evidence that performance expectancy, social influence and positive effect on behavioral intention; facilitating condition and behavioral intention to use behavior has a positive effect, while the effort expectancy negatively affect behavior intention.
Pengaruh Persistensi Laba Dan Kualitas Akrual Terhadap Earnings Response Coefficient Pada Perusahaan Manufaktur Dan Keuangan Yang Terdaftar Di Bei Tahun 2016-2018
Authors: Ahabba Brigita , Sebrina Nurzi
Published: July 2021

This study aims to examine the effect of earnings persistence and accrual quality on earnings response coefficient. The sample used was manufacturing and financial sector companies listed on the Stock Exchange in 2016-2018 with a sampling method that was purposive sampling, so sample was obtaines is 92 manufacturing companies and 61 financial companies. The results of this study are first, earnings persistence has a negative and not significant effect on ERC in the manufacturing sector, while a significant positive effect on ERC in the financial company sector, so these variables can determine the level of ERC. Second, accrual quality has a positive and insignificant effect on ERC in the two corporate sectors.
Pengaruh Islamic Corporate Governance Dan Islamic Corporate Social Responsibility Terhadap Kinerja Perbankan Syariah
Authors: Zara Ananda Chintya , NR Erinos
Published: July 2021

This study aims to examine the effect of Islamic Corporate Governance and Islamic Corporate Social Responsibility on the performance of Islamic banking. The difference between this study and previous research is the performance measured by Islamic Financial Ratio and profitability ratios. This study uses 63 annual reports from 9 Sharia Commercial Banks listed on the Indonesia Stock Exchange for the 2012-2018 period. Data were analyzed using content analysis methods, descriptive statistics and hypothesis testing with Partial Least Square (PLS), R2 test, t test, and P values. The results showed that Islamic Corporate Governance had a positive and significant effect on the performance of Islamic banking and Islamic Corporate Social Responsibility had a negative effect on the performance of Islamic banking.
Analisis Gambar “Kesetaraan Gender” Dalam Dunia Digital: Sebuah Eksplorasi Pada Ikatan Akuntan Indonesia
Authors: Hidayat M. Ridho , Dwita Sany
Published: July 2021

The purpose of this study is to analyse how website of Institute of Indonesia Chartered Accountants contribute in gender equality of accounting profession in Indonesia. The processes of constructing and redesigning website and the selection of the images that appearing on it are analysed as important mechanism which not only reflect ‘realities’, but also contribute to proliferation diachronically existed power relations, gender inequalities, and gendered hierarchies. This study finds a proliferation of images of (accounting) women on structure of the profession even if men are still dominant. The outcome of this to encourage women participation in accounting profession. The empirical proof presented in this study, points toward a lack of images representing professional accounting women. But when women are represented, they are depicted in similar roles as like men roles. These findings explain that Institute of Indonesia Chartered Accountants has become progressive and attempted to reduce the exercises of gender inequality in the accounting profession and contribute to empower gender equality. This study argues that a proliferation in the representation of (accounting) women in Indonesia digital space would flourish a positive step towards the inclusion of women in the Indonesia profession.
Pengaruh Pendapatan Asli Daerah Dan Belanja Modal Terhadap Tingkat Kemandirian Keuangan Daerah Dengan Pertumbuhan Ekonomi Sebagai Variabel Moderating
Authors: Utari Handayani Tri , NR Erinos
Published: July 2021

This study aims to examine the effect of regional original income and capital expenditure on regional financial independence with economic growth as a moderating variable. The sample used in this study is the district / city of West Sumatra Province with a sampling method that is total sampling, so that a sample of 12 districts and 7 cities in West Sumatra is obtained. This study uses multiple regression data analysis techniques and residual tests for moderating tests. The results showed that the original regional income had a significant positive effect on regional financial independence, although the effect was only 8.1%. Capital expenditure does not affect the financial independence of the region and economic growth cannot moderate the relationship between the region's original income and capital expenditure to the financial independence of the region.
Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Jenis Kap Terhadap Pengungkapan Aset Biologis
Authors: Gustria Usi , Sebrina Nurzi
Published: July 2021

This study aims to see the effect of profitability, firm size, and type of public accounting firms to biological asset disclosure. The population in this study are all agricultural companies listed on the Indonesia Stock Exchange (IDX) that is as many as 32 companies. The sample in this research use sampling technique purposive sampling counted 13 company in 2016-2018. The analysis was done by using multiple regression model. The results of this study indicate that: (1) The Profitability has no effect on the disclosure of biological asset. (2) Firm size has no effect on biological asset disclosure. (3) type of public accounting firm effect on biological asset disclosure
Pengaruh Rasio Likuiditas, Solvabilitas, Dan Rentabilitas Terhadap Return Saham Pada Perusahaan LQ45 Yang Terdaftar Di BEI Periode 2014-2018
Authors: Putri Adam Avina , Afriyenti Mayar
Published: July 2021

This study aims to analyze 1) Does the liquidity ratio affect stock returns on LQ45 companies listed on the Indonesia Stock Exchange Period 2014-2018, 2) does the solvency ratio affect the stock returns on LQ45 companies listed on the Indonesia Stock Exchange 2014-2018 Period, 3) Does the profitability ratio affect the company in returning shares to LQ45 companies listed on the Indonesia Stock Exchange. Causality design was used in this study. Secondary data used by the author is sourced from financial statement data, publication date, LQ45 companies listed on the Indonesia Stock Exchange in the 2014-2018 period were obtained from the website www.idx.co.id. Based on the results of the study found Liquidity ratios have no effect on Return, Solvency Ratios have no effect on Stock Returns, Profitability Ratios have no effect on Stock Returns and together Liquidity Ratios, Solvency Ratios and Profitability Ratios have a significant effect On Stock Returns.
Pengaruh Asimetri Informasi Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi Di Pemerintahan Kota Payakumbuh
Authors: Adwitya Rifandra , Fitria Sari Vita
Published: July 2021

Accounting fraud occurred in the form of misstatement of financial statements, abuse of authority by rejecting information by accounting management in the government. This study aims to determine the effect of asymmetric information and compliance with accounting rules on accounting fraud in the Payakumbuh city government. The sample of 124 respondents was determined by proportional stratified random sampling consisting of direct or indirect Echelon II, III and IV accounting managers. Data were analyzed using multiple regression formulas with the help of the SPSS application for windows. This study concludes that information asymmetry and significant positive influence means increasing the likelihood of fraud. Whereas adherence to accounting rules does not affect accounting fraud due to lack of rewards and penalties for accounting managers from implementing the established rules.
Pengaruh Kompensasi Eksekutif Dan Efisiensi Operasional Terhadap Kinerja Keuangan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018
Authors: Aulia Thesa , NR Erinos
Published: July 2021

This study explain the effect of executive compensation and operational efficiency on the financial performance of banking company, which still unclear the effect of these variables. This study purposed to show and examine empirically the effect of executive compensation (X1), Non performing loan (X2), and Loan to deposit ration (X3) on financial performance banking company which measured by Return on asset (Y). the method that used in this study was causative comperative. The data which are used in this study were obtained from the banking company that listed in BEI in 2016-2018 and the sample were collected based on purposive sampling and resulted 117 companies. The result of this study showed that executive compensation has effect on ROA, while non performing loan has negative effect and significant on ROA, and Loan to deposit ratio has positive effect and significant on ROA. The next study expected to use another variables in order to get a better result and describe the variables which has effect on financial performance in company.