bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Motivasi dan Persepsi Biaya Pendidikan pada Minat Mahasiswa Mengikuti Pendidikan Magister Akuntansi
Authors: Surya B. I Gede Agus Dicky , Budiasih I Gusti Ayu Nyoman
Published: March 2020

Master of Accounting is a secondary education in higher education to get a master's degree. The purpose of this study was to determine the effect of quality motivation, career motivation, economic motivation, and perceptions of education costs on the interest of students attending the Master of Accounting education. The population in this study were all accounting students at the Faculty of Economics and Businessclass of 2015 many as 298. The sampling technique used was purposive sampling method. The number of samples determined is 171 samples. Methods of collecting data using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that quality, career, and economic motivation have a positive effect on students' interest in taking part in the Accounting Master's education, while the perception of education costs has a negative effect on the interest of students attending the Master of Accounting.Keywords: Quality motivation, career motivation, economic motivation, perception of education costs, student interest.
Pengaruh Efektivitas Penerapan Sistem Informasi Akuntansi, Pemanfaatan Teknologi Informasi dan Motivasi Kerja Pada Kinerja Individu
Authors: Dewi Sapitri Ni Luh Gede , Wiratmaja I Dewa Nyoman
Published: March 2020

The use of information technology in government agencies can help employees work effectively and efficiently. The purpose of this study is to determine the effect of the effectiveness of the application of accounting information systems, technology utilization and work motivation on individual performance. The method of research used in this study is quantitative associative approach. This research was conducted at the Tabanan Regency Regional Finance Agency (Bakeuda). This study uses a sampling method with purposive sampling, namely sampling techniques with certain considerations or criteria. The number of samples used was 103 respondents.Based on the results of the analysis, it was found that the effectiveness of the application of AIS, utilization of information technology and work motivation had a positive effect on individual performance at Bakeuda Tabanan.

Keywords: The effectiveness of the application of accounting information system, technology Utilization, motivation work,  individual performance.
Pengaruh Dimensi Keadilan, Sosialisasi Pajak, Sanksi Pajak, Penghasilan Wajib Pajak dan Pemeriksaan Pajak Terhadap Kepatuhan WPOP UMKM
Authors: Nadiani Putri Utama Putu , Ery Setiawan Putu
Published: March 2020

This study aims to determine the effect of the dimensions of justice, socialization of taxes, tax sanctions, income taxpayers, and tax audits of individual taxpayer compliance Micro, Small and Medium Enterprises (MSMEs) registered at the Pratama Tax Service Office (KPP) Gianyar in 2017. The theories used in this study are Attribution Theory and Theory of Planned Behavior. A total of 100 MSME Personal Taxpayers registered at KPP Pratama Gianyar were selected as respondents using the Slovin formula. The research method used was accidental sampling using media questionnaires and technical analysis of the data of this study using classical assumption test analysis and multiple linear regression. The results of this study indicate that the dimensions of justice, tax socialization, tax sanctions, income of taxpayers, and tax audits have a positive and significant effect on taxpayer compliance with individual SMEs.

Keywords: UMKM taxpayer compliance, dimensions of justice, socialization, sanctions, income, tax audit.
Pengaruh Kompetensi Karyawan, Motivasi Kerja, Dan Kepuasan Kerja Terhadap Kinerja Sistem Informasi Akuntansi Di LPD
Authors: Valentino Anggara Wayan Putra , Yadnyana I Ketut
Published: March 2020

More practical data processing through the application of SIA with application programs, but the level of knowledge of human resources in the field of information technology is still limited. In general, the problems of the LPD in Tegallalang District are caused by a lack of quality human resources. The research objective was to determine the effect of employee competency, work motivation, and job satisfaction on the performance of accounting information systems in the LPD of Tegallalang District. The study population included LPD in Tegallalang District, which numbered 43 LPD. The sampling technique used in this study is a saturated sample technique. The hypothesis was tested using multiple linear regression analysis. The results showed that the influence of employee competency, work motivation, and job satisfaction had a positive and significant effect on the performance of accounting information systems.

Keywords: Performance of accounting information systems, employee competencies, work motivation, job satisfaction.
Pengaruh Penerapan E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi
Authors: Purnaningsih Ni Komang Cahyani , Noviari Naniek
Published: March 2020

The development of increasingly sophisticated technology now makes it easier for humans to do various jobs. The purpose of this study was to determine the level of individual taxpayer compliance that was influenced by the application of e-filling at KPP Pratama Gianyar. The method of data analysis uses path analysis. The research data uses primary data, namely the answers of individual taxpayers registered at KPP Pratama Gianyar for the questionnaire given. The results of this study indicate that business expectations and knowledge possessed by users have a positive influence on user compliance. Security and confidentiality of data, the speed of reporting has a positive influence on interest in using e-filling.

Keywords : E-Filling,  compliance, knowledge, security, confidentiality.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, dan Faktor Situasional Pada Keputusan Etis Konsultan Pajak
Authors: Muliartini Ni Wayan , Jati I Ketut
Published: March 2020

The purpose of this study was to obtain empirical evidence on how the influence of intellectual intelligence, emotional intelligence, spiritual intelligence, and situational factors on the ethical decisions of tax consultants in Bali. The number of samples are 79 respondents at 69 tax consultant offices in Bali with purposive sampling technique, Tax consultant who handles clients and unlimited positions and has USKP certificate. Data collection is done by questionnaire method. The analysis technique used in the research is multiple regression analysis. The results shows that intellectual intelligence, emotional intelligence, spiritual intelligence has positive effect on the ethical decisions of tax consultants. Professional relations had a negative effect on tax consultant ethical decisions, but risk preferences and information current did not significantly influence the tax consultant's ethical decisions.

Keywords : Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Risk Preference.
Manajemen Laba Setelah Perubahan Peringkat Obligasi Perusahaan
Authors: Sijabat Deviana , Eka Damayanthi I Gst Ayu
Published: March 2020

This study aims to obtain empirical evidence of earnings management after changes in corporate bond ratings. The modified Jones model is used to identify companies that practice earnings management. The population in this study is all bonds of nonfinancial companies that issue bonds and those that experience upgrades or downgrades of bond ratings in the period 2010-2016. The method of determining the sample in this study used purposive sampling to obtain 30 samples of companies that experienced upgrades or downgrades. Hypothesis testing uses the One Sample T Test. The conclusion of this study is that the bond issuing company carries out earnings management that increases profits after the bond rating has undergone an upgrade or a downgrade.Keywords: Earnings Management, Bond Ratings, Discretionary Accruals
Pengaruh Motivasi, Biaya Pendidikan Dan Lama Masa Studi Pada Minat Mahasiswa Mengikuti PPAk
Authors: Widiyani Ni Luh Ira Apri , Badera I Dewa Nyoman
Published: March 2020

This research was conducted at the Faculty of Economics and Business, Udayana University. The sample in this study is the 2016 non-regular program accounting students. The number of samples used was 60 respondents who were determined using a non probability sampling method with a purposive sampling technique.. The results of the study found that quality motivation, social motivation, economic motivation had a positive effect on students' interest in participating in PPAk. This means that the better the motivation will increase the interest of students in participating in PPAk. The cost of education and the length of the study period have a positive effect on students' interest in joining PPAk. This means that the more appropriate the cost of education and the length of the study period will increase students' interest in joining PPAk.

Keywords : Motivation; Tuition Fee; Length Of Study Period; Interest In Students Participating in PPAk.
Pengaruh Kesiapan Teknologi, Sumber Daya Manusia, Kerumitan, Keamanan Dan Kerahasiaan Terhadap Minat Dalam Menggunakan E-Filing
Authors: Oka Mahendra Putra I Putu
Published: March 2020

This study aims to determine the Effect of Technology Readiness, Human Resources, Complexity, Security and Confidentiality on Individual Taxpayers in using e-filing (Case Study of Individual Taxpayers in South Badung KPP). This research was conducted at the KPP Pratama Selatan Badung. The population number that will be examined in this research in 2017 is 115,324 taxpayers, while the number of samples taken is 100 taxpayers, with the nonprobability sampling method and purposive sampling technique. Data collection is done by distributing questionnaires. The method of data analysis uses multiple linear regression analysis. Based on the results of the study show that the readiness of technology, human resources, security and confidentiality has a positive effect on the interest of individual taxpayers in using e-filing, while the complexity has a negative effect on the interest of individual taxpayers in using e-filing.

Keywords : Technology; HR; Complexity; Security And Confidentiality; E-Filing.
Pengaruh Tingkat Pendidikan, Love of Money dan Moral Reasoning Pada Persepsi Etis Mahasiswa Akuntansi
Authors: Puspita Dharmayanti Ni Kadek Sri , Sri Harta Mimba Ni Putu
Published: March 2020

This study took the sample of all active students in the 2016 diploma program, undergraduate accounting undergraduate 2015, PPAK batch 2018, and postgraduate accounting for 2017 Faculty of Economics and Business, Udayana University using probability sampling method with random techniques. Based on the results of calculations with the Slovin formula obtained a sample of 167 people. Data collection in this study using online questionnaire techniques. The results showed that accounting students with a high level of education would also have high perceptions. Accounting students with a high level of love of money will have a low ethical perception. Accounting students with high levels of moral reasoning will have high ethical perceptions. Ethical perception will influence the ethical behavior of accounting students. This means that a high level of education and a high level of moral reasoning will enhance the ethical perceptions of accounting students, while the high level of love of money will affect the low ethical perceptions of students.

Keywords : Accounting; Love Of Money; Students; Perception; Moral Reasoning.
Pengaruh Profitabilitas, Leverage, dan Kepemilikan Manajemen pada Pengungkapan CSR dengan Ukuran Perusahaan sebagai Variabel Kontrol
Authors: Ariswari Putu Mira Ayu , Eka Damayanthi I Gst Ayu
Published: March 2020

The form of the company's responsibility for its environment is by disclosing CSR. Disclosure of CSR is required by law but there are still companies that do not disclose CSR. The purpose of this study was to determine the effect of profitability, leverage, and management ownership on CSR disclosure with company size as a control variable. The number of samples is 48 observations using the nonprobability sampling method. The data collection method used is a nonparticipant observation method. The data analysis technique is multiple linear regression analysis. This study concludes that profitability and management ownership have a positive and significant effect. Meanwhile, leverage does not have aeffect on disclosure of CSR. The results of this study form the basis for management in increasing CSR disclosure for the sustainability of the company.

Keywords : Profitability; Leverage; Management Ownership; Disclosure Of Corporate Social Responsibility.
Job Insecurity Sebagai Variabel Pemoderasi dalam Hubungan Ketidakpastian Lingkungan Pada Kinerja Pegawai Inspektorat Provinsi Bali
Authors: Chitra Anandari Pemayun Tjokorda Istri , Andika Pradnyana Wistawan I Made
Published: March 2020

The purpose of this study was to determine the effect of environmental uncertainty on employee performance and knowing job insecurity can strengthen the relationship between uncertainty over the performance of employees of the Inspectorate of Bali ProvinceSampling in this study using purposive sampling technique. The analysis technique used is multiple linear regression. The results showed that environmental uncertainty had no effect on employee performance, job insecurity had a negative and significant effect on employee performance, and moderating insecurity jobs strengthened the influence of environmental uncertainty on employee performance. The Inspectorate Staff of the Province of Bali is good enough in carrying out their duties, so that environmental uncertainty does not affect performance. But the Inspectorate inspector should provide motivation to grow the confidence of his employees and continue to improve teamwork in finding the latest information to make decisions and realize good governance.

Keywords : Employee Performance; Environmental Uncertainty; Job Insecurity.
Pengaruh Kemampuan Teknik Pemakai pada Kinerja Individual dengan Efektivitas Sistem Informasi Akuntansi Sebagai Variabel Pemoderasi
Authors: Bagus Acintiawan I Kadek , Putra Astika Ida Bagus
Published: March 2020

In order for the implementation of SIA to run effectively it requires a high level of user engineering capability which can certainly improve the individual performance of these users. This study uses an associative quantitative method. The data analysis technique used in this study is the analysis of Moderated Regression Analysis (MRA). The results of this study indicate that user technical abilities have a positive influence on individual performance in Savings and Loan Cooperatives in Badung Regency and the effectiveness of the Accounting Information System moderates the influence of user technical abilities on individual performance in Savings and Credit Cooperatives in Badung Regency. The implication in this study is that the higher the ability of the user technique, the higher the individual performance and the better the ability of the user technique will increase the effectiveness of the Accounting Information System so that individual performance will increase.

Keywords : Accounting Information Systems; User Technical Capabilities;  Individual Performance.
The Effect of CSR Disclosure On Firm Risk In Mining Companies Listed On IDX
Authors: Thanaya Sayu Aryantini , Widanaputra A.A.G.P.
Published: March 2020

This research aims to obtain empirical evidence on the effect of corporate social responsibility disclosure on firm risk. This research was conducted on mining companies listed on Indonesia Stock Exchange in 2015-2017. The sample determination method is purposive sampling, with 109 observations. The data analysis technique used is simple linear regression analysis. Based on the research results, it is known that corporate social responsibility disclosure has a negative effect on firm risk. This means that the more CSR disclosure of a company, the lower the firm risk. The implications of the research results supports the signaling theory, stakeholder theory, and legitimacy theory, where risk management efforts are done by sending positive signals through the disclosure of CSR information, to gain the support and trust from the company's stakeholders, and increase the organization's legitimacy. On the other hand, this research provides additional information for all company stakeholders in making decisions.

Keywords : CSR Disclosure; Firm Risk; Mining.
Persepsi Mahasiswa Akuntansi Atas Perilaku Akuntan Publik Dipengaruhi oleh Pengetahuan, Sensitivitas Etis, Idealisme, dan Religiusitas
Authors: Prabandari Kadek Putri , Eka Damayanthi I Gst Ayu
Published: March 2020

The purpose of this study was to determine the effect of knowledge, ethical sensitivity, idealism, and religiosity on the perceptions of accounting students on the ethical behavior of public accountants in students in the Faculty of Economics and Business at Udayana University. The sample used amounted to 60 people with multiple linear regression analysis techniques. The results show that knowledge has a positive and significant effect on the ethical perceptions of Udayana University accounting students for the ethical behavior of public accountants. Ethical sensitivity has a positive and significant effect on ethical perceptions of Udayana University accounting students for ethical behavior of public accountants. Idealism has a positive and significant effect on the ethical perception of Udayana University accounting students for ethical behavior of public accountants. Religiosity has a positive and significant effect on the ethical perception of Udayana University accounting students for ethical behavior of public accountants.

Keywords : Knowledge;  Ethical Sensitivity;  Public Accounting; Idealism;  Perception.
Pengaruh Kualitas Pelayanan, Religiusitas, dan Norma Subjektif Terhadap Kepatuhan WPOP pada KPP Pratama Tabanan
Authors: Karmanata A.A. Gede Rai , Setiawan Putu Ery
Published: March 2020

This study aims to determine the effect of service quality, religiosity, and subjective norms on individual taxpayer compliance at the Tabanan Primary Tax Office. The sample in this study was obtained based on the calculation of the Slovin formula, so as to obtain as many as 100 samples of WPOP registered as Individual Taxpayers at the Tabanan Primary Tax Office. The analysis technique used in this study is multiple linear regression. The results of this study indicate that good service quality, strong religiosity, and high subjective norms significantly influence individual taxpayer compliance registered at the Tabanan Primary Tax Office. This research can be used as a motivation for the Tabanan Pratama Tax Office to be able to maintain good service quality for satisfaction and comfort of taxpayers to carry out their tax obligations.

Keywords : Service Quality; Religiosity; Subjective Norms; WPOP Compliance.
Moral Reasoning dan Skeptisisme Profesional Memoderasi Pengaruh Independensi Terhadap Kualitas Audit
Authors: Rahayuningsih Endang Retno , Widhiyani Ni Luh Sari
Published: March 2020

The purpose of this study is to determine the ability of moral reasoning and professional skepticism to moderate the influence of independence on audit quality at PT. Bank Sinar Mas MSIG Bali Province. This research was conducted in eight offices of PT. Bank Sinar Mas MSIG found in the Bali Region by using 40 internal auditors as a sample using the census method. Data collection is done by distributing questionnaires and tested through the Moderated Regression Analysis (MRA) technique. Based on the results of the analysis, the independence variable has a positive effect on audit quality. Moral reasoning strengthens the effect of independence on audit quality. Professional skepticism reinforces the influence of independence on audit quality.

Keywords : Independence; Moral Reasoning; Professional Skepticism; Audit Quality.
Pengaruh Ukuran Pemda, Leverage dan Kinerja Keuangan terhadap IFR pada Pemda dengan Dimoderasi Opini Audit
Authors: Nufus Shanti Rahayu Hayathun , Herwanti Titiek , Santoso Budi
Published: March 2020

This study aims to provide empirically the effect of size, leverage, and financial performance on Internet Financtal Reporting (IFR) and the influence of audit opinion in relations between size, leverage and financial performance on IFR in local governments in Indonesia.  Population in this research is all District and City in Indonesia. Samples were taken by purposive sampling, 203 local governments was obtained. The results show that size and financial performance has a positive and significant effect on IFR, leverage has a positive but not significant effect on IFR. Audit opinion has a positive but not significant effect to the relationship between size with the IFR, audit opinion has a negative but not significant effect on the relationship between leverage and financial performance with the IFR.

Keywords : Internet Financtal Reporting, Government Size, Leverage, Financial Performance, Audit Opinion.
Analisis Reaksi Pasar Atas Pengumuman Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup
Authors: Trinadewi Komang Winda , Wirawan Yasa Gerianta
Published: March 2020

This study aims to determine the market reaction to the PROPER announcement event and whether there are differences in market reactions between good ratings and poor PROPER ratings. This research is an event study with a window of events for 5 days. The study was conducted on PROPER participating companies listed on the Indonesia Stock Exchange from 2015 to 2017. The number of samples that met the criteria were 39 companies. PROPER announcements are measured using abnormal returns. The analysis technique used is the one sample t-test and the independent t-test. The test results show that the PROPER announcement was reacted negatively by the capital market, and there was no difference in market reaction between good ratings and bad ratings.

Keywords : Event Study; Abnormal Return; Environmental Performance; PROPER.
Analisis Faktor yang Memengaruhi Niat Penggunaan Sistem Informasi Akuntansi
Authors: Kristiyanthi Anak Agung Dwi , Dharmadiaksa Ida Bagus
Published: March 2020

Bank BPD Bali also play a role in driving the regional economy, especially in the Province of Bali by supporting development funding in the regions, including the service of Micro, Small and Medium Enterprises. However, there are several obstacles in implementing the system including limited time in completing work, the complexity of the latest system features so that employees are less controlled and experience is still inadequate. The number of samples in this study were 51 people. This study found that personalization and alternative attractiveness had a positive effect on perceived usefulness, alternative attractiveness had a positive effect on perceived ease of use, personalization had no effect on perceived ease of use and system user experience had no effect on both. Then the perception of usefulness has a positive effect on the intention to keep using, but does not affect the perception of ease of use.

Keywords : Personalization; Alternative Attractiveness; System User Experience; SIA.
Hubungan Antara Perilaku Wajib Pajak dan Kebijakan Pajak Berdasarkan Sudut Pandang Behavioral Accounting
Authors: Widyaningtyas Nina Septika
Published: March 2020

Penelitian ini bertujuan untuk mengkaji dan mendeksripsikan hubungan antara perilaku wajib pajak dan kebijakan pajak berdasarkan sudut pandang behavioral accounting. Pendekatan penelitian yang digunakan adalah pendekatan kualitatif dengan menggunakan data sekunder yang dikumpulkan dari menggunakan studi literatur. Analisis data menggunakan teknik kualitatif dengan cara melakukan telaah data penelitian, melakukan interpretasi dan menarik kesimpulan. Hasil penelitian menyatakan faktor yang mempengaruhi perilaku patuh wajib pajak dapat dibagi menjadi dua, yaitu faktor internal dan eksternal. Faktor internal adalah faktor yang berasal dari dalam diri wajib pajak, yang dapat berupa kepercayaan wajib pajak terhadap pemerintah dan hukum dan pengetahuan wajib pajak terhadap regulasi perpajakan. Faktor eksternal adalah faktor yang berasal dari luar diri wajib pajak, yang dapat berupa adanya penegakan sanksi pajak yang adil dan jelas dan pelaksanaan sosialisasi perpajakan oleh otoritas pajak. Hasil penelitian juga menyatakan bahwa peningkatan kepatuhan wajib pajak perlu menjadi sasaran dari kebijakan pajak pemerintah agar penerimaan pajak negara optimal.

Kata Kunci : Perilaku Wajib Pajak, Kebijakan Pajak, Behavioral Accounting
Pengungkapan Corporate Social Responsibility Sebagai Pemoderasi Pengaruh Leverage dan Kepemilikan Manajerial Pada Nilai Perusahaan
Authors: Shinta Vidarani Ida Ayu Gde , Nyoman Budiasih I Gusti Ayu
Published: March 2020

ABSTRACT

This study aims to determine and obtain empirical evidence about the effect of leverage and managerial ownership on firm value by disclosing corporate social responsibility as a moderating factor. This research was conducted on mining companies listed on the Indonesia Stock Exchange in 2014-2018. The research sample was selected using the nonprobability sampling method with a purposive sampling technique and obtained 13 mining companies, so the number of observations in the study was 65 observations over 5 years. Data analysis techniques used is Moderated Regression Analysis (MRA). Based on the results of the study, it shows that disclosure of corporate social responsibility as a moderating variable weakens the influence of leverage on firm value, disclosure of corporate social responsibility as a moderating variable that strengthens the effect of managerial ownership on firm value.

Keywords :

Csr disclosure, leverage, managerial ownership, firm value
Earnings Management and Different Tax Book To Explain Earnings Persistency
Authors: Merkusiwati Ni Ketut Lely Aryani , Damayanthi I Gusti Ayu Eka
Published: March 2020

The study aims to test the direct and indirect effects of earnings management on earnings persistence through different tax books. Opportunistic earnings management results can reduce persistence of accruals. A decrease in accrual persistence will reduce earnings persistence. Different book tax variable was added as an alternative explanation. Earnings management can increase the book tax different reported by the company. A high tax different book can also reduce earnings persistence. A high tax different book is a signal of poor earnings quality. The population of this study is companies listed on the Indonesia Stock Exchange. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2012-2018. Data analysis methods used in this study were descriptive statistics and path analysis. The path analysis results prove that there is an indirect effect of earnings management on earnings persistence through different tax books. The results of the study prove that there is no direct influence of earnings management on earnings persistence.Keywords: Book Tax Different; Earnings Management; Earnings Persistency.
Pengaruh Kejelasan Sasaran Anggaran, Kompetensi Aparatur Desa, dan Kepemimpinan Pada Akuntabilitas Pengelolaan Dana Desa di Kecamatan Gianyar
Authors: Pramayoga Ida Bagus , Ramantha I Wayan
Published: March 2020

Underlying this research are findings related to misuse and management of village funds in Gianyar District. This study aims to determine the effect of clarity of budget targets, competence of village officials, and leadership on accountability of village fund management in Gianyar District. The sample collection method used was a questionnaire and analyzed using Multiple Linear Regression analysis. Based on the results of the analysis conducted, it can be concluded that the clarity of the budget targets, the competence of the village apparatus, and leadership has a positive effect on the accountability of village fund management, which means that the clarity of the budget targets, the competence of the village apparatus, and the leadership of the related leaders are better. accountability of the management of village funds in the District of Gianyar.
Pengaruh Sosialisasi Terhadap Tax Amnesty Dengan Risiko Offshore Investment dan Kemudahan Prosedur Sebagai Pemoderasi
Authors: Nanda A.A. Istri Syania Vihira , Noviari Naniek
Published: March 2020

This reaserch aims to obtain empirical evidence of the effect of taxation socialization on tax amnesty as well as moderation of ease of procedures and the risk of offshore investment on the effect of tax socialization on tax amnesty. This research was conducted on taxpayers registered at the North Badung Primary Tax Service Office with a convenience sampling method. The analysis technique used is binary logistic regression with moderating regression analysis (MRA). Based on the results of this study indicate that taxation socialization has a significant positive effect on tax amnesty which means the higher the taxation socialization, the higher the tax amnesty participation. The interaction between ease of procedure and taxation socialization has a significant positive effect, which means that ease of procedure is able to strengthen the relationship between taxation socialization and tax amnesty. The interaction of offshore investment risks has a positive but not significant effect on tax amnesty which means that offshore investment risks are not able to strengthen the relationship of tax socialization to tax amnesty.

Keywords: Tax Amnesty; Ease of Procedure; Offshore Investment Risk.
Etika Profesi Auditor dalam Nilai Budaya Tri Hita Karana
Authors: Rakhmawati Aida
Published: March 2020

Researcher tries to describe the ethical values ??of profession and accounting code of ethics of an auditor from the perspective of Tri Hita Karana. Tri Hita Karana used as the paradigm while literature and ethics of profession of auditors as author’s insight, Tri Hita Karana paired with prevailing code of ethics; AAOIFI, AICPA, and IAI. In conclusion, culture is important for character builder and human nature, it makes possibilities to open communication across religious and culture, creating cooperative communities, empowering people, eliminating gap between races and groups, and change the perception material things as the sole purpose of working.

Keywords: Ethics; Auditor; Tri Hita Karana.
Efektivitas SIPKD, Gaya Kepemimpinan, dan Lingkungan Kerja Pada Kinerja Karyawan Dinas Pariwisata Provinsi Bali
Authors: Brawijaya I Gusti Agung , Yenni Latrini Made
Published: March 2020

Employee Performance plays an important role in the success of an organization. An organization expects employees to complete tasks in a timely, accurate, and reliable manner. One form of government in improving the performance of its employees is the application of SIPKD. This research was conducted at the Bali Provincial Tourism Office. The purpose of this research is to find out how much effectiveness SIPKD, leadership style, and work environment have on employee performance. The sample selection method in this study uses the saturated sample (census) technique. The number of samples in this study were 40 people. The results of this study indicate that the effectiveness of SIPKD has no significant effect on employee performance. While the leadership style and work environment have a positive and significant influence on the performance of the employees of the Bali Provincial Tourism Office.

Keywords: Effectiveness of SIPKD; Leadership Style; Work Environment.
A rare case of H1N1 pdm09 infection with acute cerebellar syndrome – a case report
Authors: Ejaz Taymmia , Ahmed Jamal , Malik Mahmood , Jamal Yousaf
Published: March 2020

Background:

Influenza A H1N1 pdm09-associated neurological complications are rare, particularly in adults. This case report highlights one of the uncommon presentations associated with H1N1 pdm09 infection.

Case presentation:

We present the case of a 38-year-old male who was admitted to the hospital primarily with respiratory manifestations and developed acute cerebellar ataxia during hospital stay, causing a diagnostic dilemma, as his cerebrospinal fluid analysis and magnetic resonance imaging brain were unremarkable. Throat swab real-time reverse transcriptase polymerase chain reaction (rRT-PCR) turned out positive for influenza A (H1N1) pdm09 virus strain and a nontypeable influenza A strain. He showed the resolution of cerebellar signs and a remarkable recovery on oseltamivir therapy. Based on the acute onset, positive RT-PCR and recovery on antiviral, a diagnosis of H1N1-associated cerebellitis was made.

Conclusion:

This report highlights an extremely rare complication of influenza infection with only five reported cases in adults and case series in children. Vigilance and a high index of suspicion for patients presenting with rapid onset neurological deterioration during pandemics and seasonal epidemics can prevent devastating sequelae.
Capstone courses across disciplines: an exploratory study of a pedagogical genre
Authors: Renon Flavia
Published: March 2020

No ensino superior, cursos Capstone são definidos como Práticas de Alto Impacto. No entanto, no contexto educacional Canadense atual, pouco se sabe sobre sua natureza, propósito e aplicação. Este estudo examina como instrutores de práticas de alto impacto organizam e comunicam seu entendimento das funções e propósitos de tais práticas ao longo do currículo do curso. Ao usar o procedimento de análise de gênero de movimentos retóricos e passos (SWALES, 1990), do Inglês para Fins Específicos (ESP), este estudo investiga as categorias comunicativas, ou “movimentos”, e características léxico-gramaticais que distinguem o currículo de práticas de alto impacto de outras práticas.
Impact of ZnO Atomic Ratio on Structural, Morphological and Some Optical Properties of (SnO2)1-x (ZnO)x Thin Films
Authors: Khudair Donia Yas , Al Ansari Ramiz Ahmed , Tameem Mervat K. , Mohammed Ghuson H. , Aadim Kadhim A.
Published: March 2020

In this work, SnO2 and (SnO2)1-x(ZnO)x composite thin films with different ZnO atomic ratios (x=0, 5, 10, 15 and 20%) were prepared by pulsed laser deposition technique on clean glass substrates at room temperature without any treatment. The deposited thin films were characterized by x-ray diffraction atomic force microscope  and UV-visible spectrophotometer to study the effect of the ZnO atomic ratio on their structural, morphological and optical properties. It was found that the crystallinety and the crystalline size vary according to ZnO atomic ratio. The surface appeared as longitudinal structures which was convert to spherical shapes with increasing ZnO atomic ratio. The optical transmission and energy gap increased with increasing ZnO atomic ratio.
Influence of Magnetic Field on Silver Nanoparticles Synthesized by Laser Ablation
Authors: Abbas Zahraa Marid , Adnan Qusay
Published: March 2020

Laser ablation of a silver target immersed in distilled water using Nd:YAG laser with a fundamental wavelength of 1064nm was carried out to fabricate silver nanoparticles (Ag NPs) with different laser energy in the presence and absence of magnetic field. UV-Visible spectrum showed that the nanoparticles are almost spherical in shape. The number of Ag NPs increased by increasing laser energy while their particle size was reduced by increasing  laser energy without magnetic field. In the presence of magnetic field, the size of Ag NPs increased slightly by increasing laser energy. According to AFM results, the presence of magnetic field did not affect the average diameter of Ag NPs. The presence of a magnetic field causes a change in grain size of Ag NPs with increasing laser energy. While XRD data illustrated that the magnetic field causes an  increase in the crystallite size of Ag NPs.
Assessment of Soil Pollution in the Ishaqi Project Area- Salah Al-Dean Governorate, Iraq
Authors: Al-Dabbas Moutaz A. , Abdullah Marwa A.
Published: March 2020

Ten soil samples were collected from Ishaqi project  area, Salah Al-Dean Governorate, and analysed for chemical elements (Fe2O3, Al2O3, CaO, K2O Na2O, Co, Zn, Cu, and Pb) to detect the pollution in the study soil using the indices of geo-accumulation (I-geo), contamination factor (CF), and pollution load index (PLI), The results of I-geo indicate that the soil of Ishaqi project area is unpolluted with Pb,  Co and slightly polluted with Zn and Cu.  The results of CF for Zn, Cu, and  Co showed class 2 of moderate contamination and class 1 of low contamination in some samples while those for Pb demonstrated class 1 â€“of  low contamination. The Pollution Load Index (PLI) values for Co, Zn, Cu, and Pb showed class 2 of local pollution.
Disequilibrium Compaction, Fluid expansion and unloading effects: Analysis from well log and its pore pressure implication in Jay Field, Niger Delta
Authors: Abbey Chukwuemeka Patrick , Osita Meludu Chukwudi , Sunday Oniku Adetola , Dabari Mamman Yusuf
Published: March 2020

Disequilibrium compaction, sometimes referred to as under compaction, has been identified as a major mechanism of abnormal pore pressure buildup in sedimentary basins. This is attributed to the interplay between the rate at which sediments are deposited and the rate at which fluids associated with the sediments are expelled with respect to burial depth. The purpose of this research is to analyze the mechanisms associated with abnormal pore pressure regime in the sedimentary formation. The study area â€œJay fieldâ€ is an offshore Niger Delta susceptible to abnormal pore pressure regime in the Agbada â€“Akata formations of the basin. Well log analysis and cross plots were applied to determine the under compacted zone in the formation since compaction increases with burial depth. It was observed that porosity and permeability of the deeper depth (3700 m to end of Well) are higher than those of the shallow part (3000 â€“ 3700 m). This is against what is expected from normal compacted sediment, demonstrating disequilibrium compaction in deposition. Furthermore, it reveals that sedimentation rate was high, making it unable for the sediments to expunge its fluid as expected. Density and acoustic wave increase with depth in normal compaction trend. However, the reverse that was identified in the mapped interval is attributed to disequilibrium compaction, unloading, clay diagenesis, and fluid expansion. The cross plot divulges sediments at the deeper depth had lower density and acoustic wave value with increased porosity when compared to those at shallow depth. This forms the basis that the sediments from this mapped interval experienced disequilibrium and unloading traceable to clay diagenesis during and after deposition, respectively.
A late preterm infant with lymphopenia
Authors: Lutfeali Shazia , Khan David A. , Wysocki Christian
Published: March 2020

The newborn screen for severe combined immunodeficiency (SCID) uses real-time quantitative polymerase chain reaction for T-cell receptor excision circles and is highly sensitive for SCID. However, T-cell lymphopenia from other primary and secondary causes, such as DiGeorge syndrome,
prematurity, thymic involution from stress, and thymectomy during cardiac surgery, is also detected. We present a newborn girl with T-cell lymphopenia of unknown etiology detected via abnormal newborn screen.
Incidence of depression and its influencing factors in 387 patients with asthma from Xinjiang, China
Authors: Wufuer Dilinuer , Aierken Haidiya , Fang Yan , Simayi Mihereguli , Tuerxun Kelibiena , Maitisidike Ayinuer
Published: March 2020

Background: Our study aimed to investigate the incidence of depression in 387 patients with asthma. Methods: The Zung self-rating depression scale and the Hamilton depression scale were used to evaluate the depression status in patients with asthma.
Results: Results of logistic regression analysis indicated that, severity of asthma symptoms, taking medicine, frequency of asthma onset, and lack of education were the major risk factors for depression in patients with asthma. Conclusion: Depression is
a complication with high morbidity in patients with asthma. It largely affects disease control of asthma and the quality life in patients. Multiple factors are relevant for depression in the patient with asthma. This study provided a comprehensive horizon for clinical management and treatment
of depression in patients with asthma.
The Branding of Padang City: How Does It Affect The City Image and Tourist Visit Decision?
Authors: Azman Heru Aulia , Suryani Monica Tuti , Amsal Ares Albirru
Published: March 2020

Padang has widely known as the tourism destination in Indonesia. This city is the capital of West Sumatera Province which win three World Halal Tourism Award categories in 2016; World's Best Halal Culinary Destination, World's Best Halal Destination and Halal World's Best Tour Operator. This study aims to determine the effect of Padang’s city branding (Presence, Place, potential, Pulse, People, Pre-requisite) towards its city image (cognitive, affective, conative) and tourist visit decision. Moreover, city image is also placed to be intervening variable between city branding and tourist visit decision. Based on the tourist data collected by survey (200 samples), structural equation modeling using Smart PLS 3.0 and Sobel Test were employed to test the research model. The findings indicate that the relationship in purposed model are significant. For researchers this study provides a basis for further development of city banding of Padang. For government and destination marketing organization (DMO), understanding the key construct is crucial to increase visitors and better perceived city image.
Penentuan Jarak Baca Terbaik Pada Sistem Pemindai Berbasis Larik Sensor Ultrasonik
Authors: Setyawan Galih , Satya Trias Prima , Al Fauzan Muhammad Rifqi , Puspasari Fitri , Fahrurrozi Imam , Admoko Estu Muh Dwi
Published: March 2020

Telah dilakukan penelitian mengenai penentuan jarak baca terbaik pada sistem pemindai berbasis larik sensor ultrasonik. Penelitian ini sebagai langkah awal pembuatan sistem pemindai kerataan permukaan suatu objek. Sensor ultrasonik dibuat larik dengan mengadaptasi kerja dari scanner komputer. Jumlah ultrasonik yang digunakan adalah sebelas buah sensor. Jumlah sensor yang cukup banyak membutuhkan jumlah port yang lebih banyak juga, sehingga dipilih Arduino Mega sebagai mikrokontrolernya. Larik sensor ultrasonik akan menghasilkan data sejumlah sebelas buah data. Data akan ditampilkan dan disimpan dalam bentuk excel melalui aplikasi Parallax Data Acquisition tool (PLX-DAQ). Variasi jarak yang digunakan adalah setiap kenaikan 5cm, dimulai dari 5cm sampai 50cm. Dari data yang diperoleh kemudian dianalisis dengan melihat perbandingan prosentase error pembacaan larik sensor ultrasonik terhadap nilai standar jaraknya. Dari hasil variasi jarak yang dilakukan diketahui jarak ideal yang baik digunakan dalam sistem pemindai. Hasil menunjukkan bahwa jarak baca terbaik dalam penelitian ini adalah pada jarak 50cm. Hal ini dibuktikan dengan nilai prosentase error yang lebih kecil.
La globalización hispana del comercio y el arte en la Edad Moderna
Authors: Dobado González Rafael
Published: March 2020

Este artículo muestra algunos aspectos destacados de un fenómeno histórico de dimensiones planetarias: la globalización comercial y artística que, iniciada en la segunda mitad del siglo XVI, tuvo como principal protagonista durante la Edad Moderna a los territorios americanos, asiáticos y europeos de la Monarquía Hispánica. Los intercambios internacionales (básicamente, plata americana a cambio de objetos asiáticos más o menos lujosos) que siguieron al descubrimiento, en 1565, por Urdaneta del “tornaviaje” entre Manila y Acapulco tuvieron profundos efectos sobre las formas de producir y de consumir tanto en el Viejo Mundo y como en el Nuevo. La trascendencia histórica de estas interacciones sin precedentes tal vez ha pasado un tanto inadvertida a los economistas e historiadores económicos españoles. Probablemente, el papel central desempeñado en esta globalización por el Virreinato de la Nueva España tampoco ha sido valorado adecuadamente.
“All´idea di quel metallo”: Ideas económicas en algunas óperas de comienzos del XIX
Authors: Galindo Martín Miguel Ángel , Méndez Picazo María Teresa
Published: March 2020

A partir del siglo XVIII y especialmente durante el XIX, la economía va confirmándose como una ciencia social, separándose de otras formas del conocimiento humano. Las publicaciones en este campo ofrecen principios y leyes de comportamiento a una sociedad que estaba experimentando cambios importantes de índole social. El objetivo de este artículo es explicar cómo algunas óperas han introducido ideas económicas en sus argumentos, centrándonos en el caso de las óperas del inicio del siglo XIX y de autores italianos, exponiendo sus aportaciones respecto al emprendedor, los precios y la gobernanza
The Investigation Enhancement Effect Of Product Certification On Branding Toward Brand Trust
Authors: Reyta Fitriani
Published: March 2020

with inabilities keep on expanding in Indonesia; the most astounding number of individuals with incapacities is in West Java Province, from the age gathering, ages 18-60 years possess. The most experienced inabilities were leg surrenders (21.86%), mental hindrance (15.41%) and discourse (13.08%). Alluding to the consequences of an investigation from the University of Brawijaya Disability Study and Service Center, there were 1,835 individuals with handicaps in Bandung who required strengthening by government and non-legislative associations to build certainty of incapacities. Trust in the public arena assumes vital job in structure chances to incapacity SMEs, Bandung regional government itself underpins the handicap strengthening development, one of them is the making of DifablePunyaKarya (DPK) program in a joint effort with a non-legislative association called Mata Hati Indonesia. There are a few obstructions in running this program, from the consequences of perceptions in the field, the primary snag to DPK items is the network's trust in item quality, social disgrace, and not completely marked items (brand), no underwriters and not appropriate for utilization. This study examines how the branding can affect brand trust with product certification as moderating; the research approach used is quantitative with descriptive method and single cross-sectional research design. From the population of 200 consumers taken 67 samples using the Slovin formula, respondents taken were respondents who had bought DPK products and were domiciled in the city of Bandung, West Java. This study was tested using PLS (Partial Least Square Method) with the help of XLSTAT software.
PERANCANGAN SITUS WEB KUSTOMISASI BENGKEL VIRTUAL DEUS EX MACHINA
Authors: Maulana Sahid , Kusuma Paku
Published: March 2020

Tren sepeda motor kustom yang berkembang dikalangan anak muda akhir-akhir ini, tidak lepas dari pengaruh internet sebagai media komunikasi dan informasi. Salah satu pengaruhnya berasal dari sebuah lini dengan nama Deus Ex Machina yang bergerak dibidang kustomisasi sepeda motor. Mereka secara aktif menggunakan internet dan media sosial sebagai media utama dalam berkomunikasi serta promosi. Perancangan sebuah sepeda motor kustom memerlukan waktu dan biaya yang tidak sedikit. Oleh karena itu diperlukan sebuah media komunikasi berbasis web yang mampu mengkomunikasikan keinginan pengguna dengan kemampuan builder sepeda motor kustom agar lebih efektif dan efisien. Web aplikasi adalah media yang tepat untuk permasalahan ini, dengan internet sebagai media, dan penjelajah web sebagai jendela. Perancangan web aplikasi ini diharapkan dapat menjadi solusi bagi kedua belah pihak dalam merancang sepeda motor kustom yang memuaskan dalam kerjasama yang terjalin.