bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Prinsip-Prinsip Good Corporate Governance pada Kinerja Keuangan Lembaga Perkreditan Desa
Authors: Dharma Suputra I Dewa Gede , Hendrayanti Ni Luh Putu
Published: October 2020

This research was conducted at the Village Credit Institution (LPD) in North Kuta, Kuta and South Kuta Districts. The number of samples taken was 85 people with the Head and the LPD Supervisory Board as respondents, using non-probability sampling methods, especially saturated sampling. Data collection is done by questionnaire technique. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that transparency, accountability, responsibility, independence and fairness had a significant positive effect on financial performance. This shows that the more transparent in presenting information, responsible for managing LPDs, complying with applicable regulations, independent and fair and fair in giving tasks, the financial performance will increase.

Keywords: Financial performance; Transparency; Accountability; Responsibility; Independence; Fairness; LPD.
Pengaruh Integritas dan Moralitas Individu pada Kecurangan Akuntansi dengan Sistem Pengendalian Internal sebagai Variabel Mediasi
Authors: Yogi Anggara I Kadek , Bambang Suprasto Herkulanus
Published: October 2020

This study aims to determine the effect of integrity and morality of individuals on accounting fraud with internal control systems as a mediating variable. The population in this study are 37 Regional Organizations in Badung. Determination of the sample using purposive sampling with 74 respondents. The results showed that individual integrity and morality had a negative effect on accounting fraud, integrity and morality of individuals had a positive effect on the internal control system and the internal control system had a negative effect on accounting fraud. Internal control system partially mediates the negative effect of Integrity on accounting fraud. Internal control system does not mediate the negative effect of Individual Morality on Accounting Fraud. The results are expected to be able to provide insight for relevant parties to pay more attention to internal control systems because they can influence mediating integrity against accounting fraud.

Keywords: Cheating; Aaccounting Fraud; Regional Organizations.
Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran dan Kohesivitas Kelompok terhadap Senjangan Anggaran
Authors: Evitania Precilia Ni Putu , Sri Harta Mimba Ni Putu
Published: October 2020

The purpose of this study was to examine the effect of budget participation, clarity of budget targets and group cohesiveness on budgetary slack at the Mangusada Regional Hospital in Badung Regency. A total of 36 people were selected as respondents. The sampling method in this study is purposive sampling and the data analysis technique of this study uses multiple linear regression analysis. The results of this study indicate that budgetary participation and group cohesiveness have a positive effect on budgetary slack, while the clarity of budget targets has a negative effect on budgetary slack in the Mangusada Regional Hospital in Badung Regency.

Keywords: Budget Participation; Clarity of Budget Goals; Group Cohesiveness; Budgetary Slack.
Pengaruh Financial Distress, Total Asset Turnover, dan Audit Tenure pada Pemberian Opini Going Concern
Authors: Gani Damanhuri Abdul , Dwiana Putra I Made Pande
Published: October 2020

The purpose of this study is to obtain empirical evidence of the influence of financial distress, total asset turnover, and audit tenure on going concern opinion. Research located on the Indonesia Stock Exchange (BEI) especially for the manufacturing sector for the period 2015-2018. The sample determined by using purprosive sampling technique, and obtained 23 companies as a samples with 4 years of observation so the total of sample it’s 92 samples. The hypothesis was tested using logistic regression analysis techniques. The test results reveal that financial difficulties have a significant effect on the implementation of opinion that is happening. Distributed TAT and tenure audits are negative on going concern opinion.

Keywords: Financial Distress; Total Asset Turnover; Tenure Audit; Going Concern Opinion.
Pengaruh Kebijakan Dividen terhadap Laba di Masa Depan
Authors: Wahyu Purna Anggara I Wayan Gde
Published: October 2020

This study uses Lintner's (1956) dividend policy estimation model to examine the effect of earnings and earnings. Leverage on dividend policies. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange between 2014 and 2016. Sampling was carried out by purposive sampling technique, which then took 52 sample companies with 139 observations for the first stage analysis and 46 sample companies with 79 observations. for analysis at the second stage. This study fulfills the classical assumption test which is required as a condition for conducting multiple linear regression analysis. The results of the analysis show that dividend policy has no positive effect on future earnings.This study uses Lintner's (1956) dividend policy estimation model to examine the effect of earnings and earnings. Leverage on dividend policies. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange between 2014 and 2016. Sampling was carried out by purposive sampling technique, which then took 52 sample companies with 139 observations for the first stage analysis and 46 sample companies with 79 observations. for analysis at the second stage. This study fulfills the classical assumption test which is required as a condition for conducting multiple linear regression analysis. The results of the analysis show that dividend policy has no positive effect on future earnings.

Keywords: Estimation Model; Dividend Policy; Profit; Leverage; Future Profits.
Modernisasi dan Transformasi Kembali ke Tradisi: Fenomena Ngaben di Krematorium bagi Masyarakat Hindu di Bali
Authors: Pitana I Gde
Published: October 2020

Melaksanakan upacara ngaben  di krematorium merupakan fenomena relatif baru di Bali, dipelopori oleh Maha Gotra Pasek Sanak Sapta Rsi, yang membangun Krematorium Santhayana tahun 2008. Jumlah jenazah yang diaben di Krematorium Santhayana meningkat setiap tahun. Alasan yang paling umum melakukan upacara ngaben di Krematorium Santhayana adalah nilai praktis dan efisiensi, di samping alasan biaya yang lebih murah dan komunikasi yang kurang intensif dengan fihak desa adat, khususnya bagi warga desa yang merantau ke luar daerah. Dengan menggunakan observasi-partisipasi, wawancara mendalam, dan analisis secara kualitatif-interpretatif, penelitian ini mengkonfirmasi teori Strukturasi Giddens, bahwa sebagai suatu dualitas, struktur menjadi hambatan sekaligus memberdayakan aktor untuk bertindak, dan tindakan aktor yang berpola dalam waktu yang lama akan membentuk struktur baru.  Yang khas dalam kasus ngaben di krematorium di Bali adalah adanya transformasi menuju modernitas, tetapi dengan argumentasi kembali ke tradisi, yaitu menggunakan basis ajaran leluhur yang tertulis dalam pustaka lontar, khususnya Lontar Yama Purana Tattwa.
Verba Bahasa Bali dalam Ranah Perkebunan Kopi: Analisis Metabahasa Semantik Alami
Authors: Adnyana I Ketut Suar
Published: October 2020

This research is a qualitative descriptive study that aimed to determine the semantic structure of Balinese verbs in the realm of coffee plantations with the natural semantics metalanguage theory. The research location was Pucaksari Village, Busungbiu District, Buleleng Regency. The method used to explore data is qualitative. The method used in collecting the data were interview, listening, conversation, and elicitation. The results of the study show that there are eight verbs used in the realm of coffee plantations, include mamula (plant), numbeg (hoe), ngetep (cut), nyambung (connect), ngalap (picking), nyeruh (pound), nyemuh (dry in the sun), and nambunang (collecting). Verb mamula, numbeg, ngetep, nyambung, nyeruh, nyemuh and nambunang having an original meaning ‘do’ that has a polysemy with the original meaning ‘happen’ and it has the exponent X do something to Y, something happened to Y. Verb ngalap andnambunang have the original meaning do has a polysemy with ‘moving’. They have exponent X do something about Y, Y move.
Strategi Bertahan Hotel di Bali Saat Pandemi Covid-19
Authors: . Nuruddin , Wirawan Putu Eka , Pujiastuti Sri , Sri Astuti Ni Nyoman
Published: October 2020

Pandemi telah melumpuhkan pariwisata global. Di Bali, dampak pandemi terhadap industri pariwisata sangat besar. Hampir semua hotel berhenti beroperasi, kalau pun ada satu yang buka, itu pun yang membuka diri untuk karantina penderita covid. Artikel ini mengkaji kondisi hotel di Bali dan strategi bertahan yang diambil di saat wabah berlangsng. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan menggunakan metode wawancara mendalam dan studi pustaka pada buku, jurnal ilmiah dan berita online. Penelitian ini fokus pada Four Seasons Resort Bali At Sayan, Alila Seminyak Bali dan Puri Saron Seminyak dengan alasan keterwakilan level bintang dan tipe pelanggan. Hasil penelitian mmenunjukkan bahwa dampak pandemi berakibat okupansi hotel hampir kosong. Strategi yang dilakukan hampir sama yaitu dengan memberhentikan karyawan secara permanen dan sementara, membatasi penggunaan fasilitas hotel, efesiensi pengeluaran, penjualan produk non kamar secara online, hingga penolakan pengembalian uang booking dengan mengganti jadwal kunjungan.
Peran Nilai Hindu “Tri Kaya Parisudha” dalam Peningkatan Loyalitas Wisatawan Terhadap Desa Wisata Pedawa, Bali Utara
Authors: Andiani Nyoman Dini , Antara I Made , Ardika Wayan , Sunarta Nyoman
Published: October 2020

Konsep Tri Kaya Parisudha sebagai local genius masyarakat memiliki peran penting dalam kehidupan masyarakat dan keberlanjutan pariwisata di Bali. Tujuan penulisan ini adalah untuk menganalisis sejauh mana unsur budaya lokal masyarakat Bali yaitu Konsep Tri Kaya Parisudha dapat meningkatkan loyalitas wisatawan untuk berkunjung ke Desa Bali Aga Pedawa Kabupaten Buleleng. Metode yang digunakan adalah melalui observasi dan wawancara terhadap tiga puluh wisatawan mancanegara dan wisatawan nusantara yang telah berkunjung lebih dari satu kali ke Desa Pedawa. Hasil penelitian menunjukan, loyalitas wisatawan yang berkunjung kembali ke Desa Pedawa disebabkan karea: 1). senyum masyarakat (keramahan). 2). cara hidup masyarakat (cara berfikir masyarakat yang positif, cara masyarakat bertutur kata, segala bentuk tindakan yang membuata wisatawan merasa nyaman, dan; 3). Filosofi rumah adat Desa Pedawa. Implikasi dari temuan ini adalah konsep Tri Kaya Parisudha sebagai dasar masyarakat Desa Pedawa dalam memberikan layanan kepada wisatawan, berimplikasi positif dalam mempertahankan loyalitas wisatawan untuk berkunjung kembali.

Kata kunci: tri kaya parisudha, loyalitas, wisatawan
Sosio-Agrikultur Bali untuk Gastronomi Berkelanjutan di Indonesia
Authors: Zuryani Nazrina
Published: October 2020

Pertanian seharusnya mendasari gastronomi berkelanjutan. Tanpa pandemi korona sekalipun, menu nasi uduk, merah, campur, dan tumpeng menjadi makanan pokok tak tergantikan penduduk Indonesia. Artikel ini menganalisis perkembangan kuliner Bali dengan tujuan mempromosikan gastronomi lokal untuk tumbuh-kembangnya gaya hidup orang, pasangan menu lama dan baru, rasa yang diperkaya sehingga tercipta cangkokan gastronomi masa depan. Metode kualitatif eksploratif persawahan wilayah Jatiluwih dan penanaman bambu tabah di Bali menjadi acuan. Beras Jatiluwih dan bambu tabah berpotensi meningkatkan kreativitas kuliner seperti ahli teori lokalisasi gastronomi menyarankan transformasi cara makan bersama, magibung yang sehat. Magibung sebagai cangkokan etnopedagogi gastronomi pada industri pariwisata Indonesia dan Bali mendorong pemakaian bahan dasar lokal. Agar gastronomi Bali berkelanjutan, makan magibung berbahan beras Jatiluwih dan bambu tabah diperkenalkan pada kelas pilihan bernama “Sosiologi Kuliner Nusantara”. Kelas ini diajarkan pada mahasiswa sosiologi dan dibuka untuk mahasiswa lain di Universitas Udayana.
Model Struktural Faktor-Faktor Berpengaruh Terhadap Kinerja Badan Usaha Milik Desa di Kabupaten Jembrana, Bali
Authors: Gandhiadi G K , Eka N Kencana I  Putu
Published: October 2020

One of the efforts to develop the rural economy is the establishment of economic institutions such as Village-Owned Enterprises (BUMDes) which are supported by the role of the local government and are based on the wishes of the village community. This BUMDes is expected to be able to increase market demand based on proper management of the existing village potential. Through cooperative behavior (social capital), synergy and a good entrepreneurial orientation in BUMDes managers and the positive role of the government it is hoped that there will be an increase in BUMDes business performance in Jembrana Regency.

The purpose of this study is to comprehensively analyze the role of government and social capital of business managers through entrepreneurial orientation towards BUMDes business performance in Jembrana Regency. The basis of multivariate analysis used is Structural Equation Modeling (SEM).

Through a research sample of 90 respondents from BUMDes managers in Jembrana Regency, the results are obtained: (1) social capital and the role of government directly have a positive but not significant effect on business performance, while entrepreneurial orientation has a positive and significant effect on business performance, and (2) social capital and the role of the government in a total positive and significant effect and require full mediation (full mediation) through entrepreneurial orientation to the business performance of BUMDes in Jembrana Regency, Bali.
Indikator Kesejahteraan di Provinsi Bali: Suatu Pendekatan Analisis Biplot
Authors: Sukarsa I Komang Gde , Gandhiadi I G K
Published: October 2020

The goal of this reseach is to get the representation of welfare in Bali province based on the indicators  represented by People Development Indexs (PDI).  PDI is the indexs is a latent variable that can not be measured like measurement variable, so to measure PDI have to be measure by several indicators.  In tgeneral, PDI is measured by three indicators that is  a long  and Healthy life as the Health Indicators, Education Indicators and decent standard of living as Economic Indicators.  In Practice, Health Indicators is measured by mean  expectation of life.   Mean of long school and expectation of long school are measurement of Education Indicators.  Whereas Economic Indicators is represented by purchasing power parity.

In Staistics methods, to represent or analize multivariate variable there are many methods can be used. One of the methods is Biplot.  In Biplot analysis we can represent information about row matrix and coloum matrix simultaneous. In this cases we can get information about object ( 9 districs or city in Bali) and Welfare  Indicators represented by PDIsimultanous.

The result of biplot analysis  in this research is two dimension graphic that represent Euclid distance of object and correlation of indicators so that we can get information of the grouping  of object and the characteristic variables of the certain group.
Penerapan Artificial Neural Network (ANN) untuk Memprediksi Perubahan Derajat Miopia pada Manusia
Authors: Sapitri Ni Kadek Emik , Kencana I Putu Eka N. , Harini Luh Putu Ida
Published: October 2020

Myopia is a vision disorder that causes the sufferers unable to see distant objects. The degree of myopia in humans can changes, both increasing and decreasing. The increasing of myopia degree is proportional to the potential of other visual disorders, such as cataracts, retinal detachment, and glaucoma. Therefore, the increasing of myopia degree needs to be watched out. Several previous studies only considered the time factor in predicting the changes of myopia degree. In fact, the changes of myopia degree also influenced by some factors that related to individual identity and behavior. This study aims to predict the changes of myopia degree in humans based on some factors that causes myopia.. This study uses data that has been scaled with the fuzzy membership function to be processed with ANN for predicting the changes of myopia degree. By ANN 6-2-3 architecture that uses 80 training data, 20 testing data, and 1 predictive data, the prediction result of the changes of  myopia degree in the right eye is 1.1 dioptri, in the left eye is 1.2 dioptri and the accumulated of both is 2.3 dioptri with accuration values 87.79%, 78.47%, and 83.21%.
Uporedna analiza opterećenja glavnih ležišta kolenastog vratila kod standardnog linijskog i bokser motora
Authors: Čikoš Stefan
Published: October 2020

Glavni rukavci motora SUS su jedni od najopterećenijih delova motora. Sile koje deluju na rukavac kolenastog vratila menjaju se veoma intenzivno tokom jednog radnog ciklusa.Cilj ovog istraživanja je dobijanje dijagrama habanja glavnog ležišta za dve različite konfiguracije motora, standardne-linijske i bokser sa istim kinematskim parametrima kako bi se vizuelno prikazao uticaj same konfiguracije na opterećenje glavnog ležišta. U radu je prikazana primena grafoanalitičke metode određivanja dijagrama habanja pomoću AutoCAD Mechanical-softvera.
PODLOGE ZA PROJEKTOVANJE MAŠINE ZA SEČENJE LEPLJIVIH TRAKA
Authors: Olujić Denis , Đokić Radomir
Published: October 2020

U radu je predstavljena konstrukcija lepljivih traka sa ciljem boljeg razumevanja istih radi projektovanja mašina za sečenje lepljivih traka. Mašine za sečenje lepljive trake ima za cilj postizanje bezbednosti na radu, funkcionalnosti i stabilnosti procesa. Mašina treba da omogući pouzdano sečenje trake, pouzdano razvlačenje trake i pouzdano sečenje lepljivih traka određene širine. U radu je predstavljena verzija mašine za sečenje duplo lepljivih traka koje se primenjuju kao vezivno sredstvo u automobilskoj industriji.
РАЗВОЈ АПЛИКАЦИЈЕ ЗА ЕЛЕКТРОЕНЕРГЕТСКЕ ПРОРАЧУНЕ У ОКВИРУ AWS ОКРУЖЕЊА
Authors: Томић Марија
Published: October 2020

Овај рад се бави испитивањем перформанси микросервисне апликације која врши тополошке прорачуне у AWS cloud окружењу и њиховим поређењем са перформансама при раду у Azure окружењу.
ДИСТРИБУИРАНО УПРАВЉАЊЕ ФОРМАЦИЈОМ МОБИЛНИХ АГЕНАТА
Authors: Милетић Милош
Published: October 2020

Тема овог рада је управљање формацијом возила која може да има произвољан облик. Облик формације треба да буде одржан током читаве симулације. Такође, возила требају да прате референтну трајекторију. Поред тога, на референтној путањи се могу наћи препреке које формација треба да избегне.
Realizacija LabVIEW programa korišćenjem objektno orijentisanog programiranja
Authors: Blagojević Milan
Published: October 2020

Tema ovog master rada je korišćenje savremenih alata iz softverskog inženjeringa u cilju realizacije kvalitetnih programa za merenje i analizu signala u LabVIEW programskom paketu. Ova sinergija je nastala iz tesnog povezivanja metroloških i informacionih tehnologija prvenstveno korišćenjem PC računara u mernim aplikacijama. U radu će biti prikazano menjanje svojstava (properties) elemenata LabVIEW programa, zatim generisanje i korišćenje DLL biblioteka u LabVIEW programu i na kraju korišćenje ActiveX komponenti u LabVIEW programu. Takođe će biti prikazan i jedan program koji na jasan način prikazuju korišćenje ovih funkcija.
PRIMJENA DISTRIBUIRANIH ELEKTROENERGETSKIH RESURSA NA RJEŠAVANJE PREOPTEREĆENJA U SAVREMENIM ELEKTRODISTRIBUTIVNIM MREŽAMA
Authors: Bijelić Biljana
Published: October 2020

U teorijskom dijelu rada obrađen je pojam i vrste distribuiranih elektroenergetskih resursa, kao i pojmovi „Non-wires alternatives“ i „Smart Grid“ koncepta. Praktičnim radom je pokazan uticaj ovih resursa na preopterećenje u distributivnim mrežama uz pomoć komercijalnog softverskog rješenja za kontrolu i upravljanje distributivnom mrežom. Dodatno, izvršen je proračun isplativosti odabranog rješenja i analiza dobijenih rezultata.
VIZUELIZACIJA PODATAKA DOBIJENIH MJERENJIMA U VEB OKRUŽENJU
Authors: Šicar Luka
Published: October 2020

U radu je opisana problematika i načini vizuelizacije podataka dobijenih mjerenjima sa senzora putem veb aplikacije. Komunikacija između senzora i servera je implementirana pomoću MQTT pro­kotola, a vizuelizacija upotrebom jQWidgets biblioteke.
REGULACIJA FREKVENCIJE POMOĆU UREĐAJA ZA SKLADIŠTENJE ENERGIJE U IZOLOVANIM ELEKTROENERGETSKIM SISTEMIMA
Authors: Stupar Vanja
Published: October 2020

U radu je razmatrana primena sistema za skladištenje energije u cilju podrške regulacije frekvencije u izolovanim elektroenergetskim sistemima sa niskom rotacionom inercijom. Osnovni zadatak dinamičke podrške za kontrolu frekvencije je da se iskoristi prednost brzog odziva sistema za skladištenje energije kako bi se podržale generatorske jedinice usled nedostatka proizvodnog kapaciteta, obezbeđujući na taj način poboljšanje stabilnosti sistema.
ЈЕЗИК И ИНТЕРПРЕТЕР ЗА ИНТЕГРАЦИЈУ ВЕБ БАЗИРАНИХ АПЛИКАЦИЈА
Authors: Ристановић Стефан
Published: October 2020

У овом раду описан је дизајн и имплементација језика специфичног за домен и интерпретера за интеграцију веб базираних апликација.
PRORAČUN OPTIMALNIH TOKOVA SNAGA UZ UVAŽAVANJE PRINCIPA SIGURNOSTI MREŽE
Authors: Mirković Ivana , Đukić Savo
Published: October 2020

U radu je obrađen problem optimalnih tokova snaga uz uvažavanje sigurnosnih ograničenja mreže (SCOPF). Razmatrani problem je teorijski opisan i matematički formulisan. Metoda i algoritam za rešavanje SCOPF problema su takođe opisani. U praktičnom delu rada algoritam je verifikovan na test sistemu od 34 čvora.
POREĐENJE BRZINE ČITANJA PODATAKA SKLADIŠTENIH PO VRSTAMA I KOLONAMA U PostgreSQL BAZI PODATAKA
Authors: Miljević Sanja
Published: October 2020

U radu su izvršene dve grupe testova kod kojih se poredi brzina čitanja podataka skladištenih po vrstama i kolonama u PostgreSQL-u. Na osnovu dobijenih rezultata, pokazano je da je organizovanje podataka po kolonama pogodnije za agregaciju (sakupljanje, rezimiranje ili grupisanje) podataka.
GENERIČKI IEC 61968-100 ADAPTER
Authors: Stanković Đina
Published: October 2020

U ovom radu opisan je dizajn i imple­mentacija generičkog adaptera za razmenu poruka u skla­du sa standardom IEC 61968. Objašnjen je postupak tes­tiranja i prikazane su performanse razvijenog rešenja. Na samom kraju je dat pregled mogućnosti za dalji razvoj adaptera.
OCENA STANJA I MERE SANACIJA PROPUSTA NA MAGISTRALNIM PUTEVIMA
Authors: Vrabčenjak Robert
Published: October 2020

Rad se sastoji iz dva dela, u prvom delu je pisano o projektovanju i izgradnji propusta, njihovom značaju i karakteristikama, njihova podela prema nameni i hidrauličkim karakteristikama, hidrološko – hidrauličko dimenzionsanje propusta, smernice za projektovanje propusta, projektovanje propusta, konstruisanje propusta, armiranje propusta, temeljenje i odvodnjavanje propusta i statički proračun propusta. U drugom delu je prikazana analiza postojećeg stanja i predložene su mere sanacije propusta.
HIDRAULIČKA ANALIZA ODVOĐENJA UPOTREBLJENIH VODA NASELJA MALI IĐOŠ SA MAGISTRALNIM KOLEKTOROM MALI IĐOŠ-FEKETIĆ-PPOV
Authors: Lazarević Tijana , Stipić Matija Stevan
Published: October 2020

U radu je izloženo rešenje odvođenja otpadnih voda naselja Mali Iđoš, Lovćenac i Feketić do postrojenja za prečišćavanje otpadnih voda. Radi se o primeru kanalizacionog sistema gde se zbog topografije terena javljaju velike dubine ukopavanja cevi i potreba za ugradnjom crpnih stanica. Glavni kolektor je projektovan za prihvatanje otpadnih voda iz sva tri naselja. Modeliranje mreže i hidraulički proračun su urađeni pomoću programskog paketa SWMM.
UPRAVLJANJE PROCESOM PROJEKTOVANJA RAZVODNIH POSTROJENJA - TRAFO STANICE
Authors: Sirovljević Jelena
Published: October 2020

Predmet istraživanja ovog rada jeste analiza i značaj upravljanja procesom izrade projektne dokumentacije elektroenergetskih objekata. Istraživanje je usmereno na ranu identifikaciju, planiranje i kontrolu rizika u početnim fazama životnog ciklusa projekta.
ANALIZA RAZVOJA VODOVODNOG SISTEMA NASELJA NOVI BEČEJ
Authors: Đatkov Slađana , Stipić Matija Stevan
Published: October 2020

Predmet ovog rada čine dve celine. U prvom delu rada je vršena analiza postojećeg stanja vodovodnog sistema u naselju Novi Bečej. Analizom postojećeg stanja utvrđena je neusklađenost sa osnovnim propisima i pravilima struke. Nakon čega je izvršena analiza razvoja vodovodne mreže koja treba da omogući normalno vodosnabdevanje svih korisnika za naredni vremenski period do 50 godina. Sve hidrauličke analize vodovodnog sistema sprovedene su u programskom paketu EPANET 2.0.
ISPITIVANJE PONOVLJIVOSTI ŠTAMPE NA OTISCIMA DOBIJENIM ELEKTRO-FOTOGRAFIJOM POMOĆU GRAFIČKOG SISTEMA XEROX VERSANT 3100
Authors: Radić Andrea , Kašiković Nemanja , Milošević Rastko
Published: October 2020

Razvoj novih tehnologija je uticao i na razvoj grafičke industrije, tako što su se pojavili novi zahtevi tržišta: niska cena, kratki rokovi isporuke, mali tiraži, personalizacija... Kako bi proizvodi bili približni jedan drugome potrebno je da se u toku štampe kontroliše kvalitet nakon određenog vremena.
ISPITIVANJE UTICAJA KRATKOROČNE PONOVLJIVOSTI NA REPRODUKCIJU BOJE U ELEKTROFOTOGRAFIJI I INK-JET ŠTAMPI
Authors: Gabor Pastor , Dedijer Sandra
Published: October 2020

Tehnološka dostignuća su značajno uticala na razvoj štamparske tehnologije od početka štamparstva. Pored kvaliteta prenošene slike, zanačajno se radilo i na unapređenju postojanosti otiska, kao i reprodukciji boje.

U okviru ovog rada ispitivan je uticaj kratkoročne ponovljivosti na reprodukcuju boje kod ink-jet i kod elektrofotografske štamparske tehnike. Vrednosti razlike u boji su bile unapred zadate, pri čemu su menjane vrednosti svetline izvornih boja. Hromatske vrednosti a i b su ostale nepromenjene. Test karte su štampane tri puta na početku eksperimenta posle sat vremena i nakon 24 sata. Merenje je izvršeno pomoću spektofotometra, dok za izračunavanje razlike u boji je korišćena ΔE00 jednačina.
РАЗВОЈ И ИЗРАДА АПЛИКАЦИЈЕ ЗА ИДЕНТИФИКАЦИЈУ СТАЊА ПРОИЗВОДА УПАКОВАНИХ У ПАМЕТНУ АМБАЛАЖУ
Authors: Кезмић Стефан , Ђурђевић Стефан , Новаковић Драгољуб
Published: October 2020

Предмет овог рада је израда и дизајнерско решење апликације за идентификацију производа са паметном амбалажом. Циљ рада је испитивање функционалности релативно новог програма за дизајн апликација „Adobe XD“ компаније – “Adobe” као и креирање апликације која ће омогућити сваком кориснику врло једноставно кретање кроз исту. Циљ апликације је да кориснику да више информација о приозводу од саме амбалаже и помогне му у одабиру производа.
STAMBENA JEDINICA
Authors: Baškalo Marija
Published: October 2020

Predmet rada jeste izrada projekta stambene jedinice namenjene jednom korisniku. Proces je zasnovan na epistemologiji i psihologiji arhitekture i ličnosti. Oblikovanje objekta proističe iz individualnog i kolektivnog sećanja arhitekte, njegovih saznanja i samospoznaje. Cilj prostorne organizacije i namene je zadovoljenje ljudskih potreba i pružanje mogućnosti za neprestano usavršavanje čoveka.
UNAPREĐENJE SKLADIŠNOG POSLOVANJA U KOMPANIJI „VRŠKA-PRESS“ DOO
Authors: Čaki Ramona
Published: October 2020

Predmet rada je unapređenje skladišnog poslovanja u preduzeću “Vrška-Press” doo. Primenom odgovarajućih metoda i tehnika, izvršena je analiza skladišnog poslovanja, utvrđeni su nedostaci i predložene mere unapređenja efikasnosti i funkcionalnosti skladišta.
FAKTORI USPEHA PROJEKATA I NJIHOV UTICAJ NA USPEŠNOST PROJEKATA NA PRIMERU IT KOMPANIJA
Authors: Vučinić Tamara
Published: October 2020

Ovaj rad definiše pojam projekta, njegove karakteristike i specifičnosti, kao i faktore uspeha koji određuju da li će projekat biti uspešan ili neuspešan. Sadrži i praktičan prikaz kako IT kompanije na teritoriji Novog Sada mere uspeh svojih projekata.
Primena vlažnog postupka odsumporavanja dimnih gasova na primeru termoelektrane Ugljevik
Authors: Stajić Smiljana , Čepić Zoran
Published: October 2020

u okviru rada predstavljen je problem prekograničnih vrijednosti emisije sumpornih oksida u  Termoelekrani Ugljevik, kao i instaliranje postrojenja za odsumporavanje dimnih gasova i smanjenje emisija.
PROCENA RIZIKA ZA RADNA MESTA U PROCESU PROIZVODNJE OBUĆE
Authors: Kondić Miloš
Published: October 2020

U radu je prikazan proces proizvodnje obuće u preduzeću „Gepard Vis“ i radna mesta na kojima su radno angažovane osobe sa invaliditetom kao i postupci indetifikacije opasnoti i štetnosti u procesu proizvodnje obuće, a u cilju procenjivanja rizika po bezbednost i zdravlje zaposlenih. Izvršena je procena rizika za radna mesta na kojima su zaposlene osobe sa invaliditetom na osnovu prepoznatih opasnosti i štetnosti i dati su predlozi za kontrolu i upravljanje rizicima u procesu proizvodnje obuće.
JEDNO REŠENJE IMPLEMENTACIJE PROGRAMSKE PODRŠKE ZA PREPOZNAVANJE LICA PRILIKOM PRISTUPA ZAŠTIĆENOJ ZONI
Authors: Vukovic Rade , Mrazovac Bojan
Published: October 2020

U ovom radu predstavljena je upotreba mašinskog vida, na namenskim računarskim platformama korišćenjem neuronskih mreža za prepoznavanje lica.U radu su dati određeni teoretski uvodi iz oblasti koje su korišćene u izradi projekta, takođe je prikazana i implementacija i dobijeni rezultati na namenskim platformama Minnowboard [1], Raspberry Pi [2] i Movidius [3] uz upotrebu OpenVINO [4] platforme.
Implementacija Programske Podrške za Prepoznavanje Govora i Upravljanje Pristupom Zaštićenoj Zoni
Authors: Ozegovic Dusko , Mrazovac Bojan
Published: October 2020

Bezbednost predstavlja jednu od osnovnih potreba čoveka. Zahvaljujući razvoju tehnologije došlo i do napredka u polju bezbednosti. U okviru ovog rada vršena je implementacija modernih tehnologija u svrhu povećanja sigurnost zaštićene zone. Izvršena je implementacija programske podrške za prepoznavanje izgovorene kodne fraze od strane korisnika koji želi da uđe u zaštićenu zonu, kao i web stranice za unos i manipulaciju podacima, pri čemu web stranice imaju komunikaciju sa blockchainom, koji predstavlja jednu od najmodernijih tehnologija za decentralizovano čuvanje podataka.
АУТОМАТИЗАЦИЈА ПРОЦЕСА ИНИЦИРАЊА КОМАСАЦИОНИХ ПРОЈЕКАТА У ОПШТИНИ ЧОКА
Authors: Radivojević Nataša Nedeljko , Marinković Goran Dušan
Published: October 2020

У оквиру овог радa извршено је рангирање катастарских општина у општини Чока употребом TOPSIS, ELECTRE, АHP и COPRAS метода, које су имплементиране у програмском језику MATLAB.
ВЕБ АПЛИКАЦИЈА ЗА ЕВИДЕНТИРАЊЕ ИЗДАВАЊА КЊИГА У ШКОЛСКОЈ БИБЛИОТЕЦИ
Authors: Кљајић Марко
Published: October 2020

Тема овог рада је израда веб апликације за евидентирање издавања књига у школској библиотеци. Поред тога, он представља анализу коришћене технологије (нпр. PHP, MySQL, XAMPP, MVC, итд.), опис реалног система, ток израде базе података и саме апликације.
PENGARUH PAJAK, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP KEPUTUSAN PERUSAHAAN UNTUK MELAKUKAN TRANSFER
Authors: Cledy Helti , Amin Muhammad Nuryatno
Published: October 2020

This study aims to determine the effect of tax, company size, profitability, and leverage on the company's decision to practice transfer pricing. The dependent variable in this study is transfer pricing. Meanwhile, the independent variables used are tax, company size, profitability, and leverage. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a purposive sampling method. The sample used was 31 companies with an observation period of 3 years, so as many as 93 samples were obtained. The data of this study were obtained by looking at the company's financial statements in the period 2016-2018. This study used logistic regression analysis with SPSS ProgramThe results showed that tax and profitability had a positive effect on the company's decision to transfer pricing. While company size and leverage variables do not affect the company's decision to transfer pricing
PENGARUH JUMLAH ANGGOTA LEGISLATIF TERHADAP KINERJA NON KEUANGAN, DIMEDIASI MANDATORY SPENDING
Authors: Sunardi Sunardi
Published: October 2020

This study aims to examine the direct and indirect effects of the number of legislative members on mandatory spending on education and health spending and their impact on non-financial performance (junior high school enrollment rates and community services with health workers). The population in regency and municipal governments in Southern Sumatra, from 2016 to 2018, brings up 174 observations. Testing using regression and path analysis. The results showed that the direct effect of the number of legislative members on mandatory spending on education and health spending was positive and significant, the effect of mandatory spending on education and health spending on the enrollment rate of junior high school and community services with health workers was positive and significant. Furthermore, the direct and indirect effect of the number of legislative members on the Junior High School Net Enrollment Rate is positive and significant, while the direct effect of the number of legislative members on community services with health personnel is negative, but the indirect effect is positive. Furthermore, the direct and indirect effect of the number of legislative members on the Junior High School Net Enrollment Rate is positive and significant, while the direct effect of the number of legislative members on community services with health personnel is negative, but the indirect effect is positive.
FAKTIR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIR DI BIDANG PERPAJAKAN
Authors: Khairunnisa Shintya , Kurniawan Rahmat
Published: October 2020

The purpose of this study is to examine the factors that influence students of accounting study program to choose a career in taxation. The Theory of Reasoned Action and Theory of Planned Behavior model is integrated with the four factors that used in this study, perceptions toward taxation profession, social guidance, self efficacy, and expectations toward the career in taxation. Data were collected by quistionnaire,obtainning 120 sample. Using multiple linear regression method, this study finds that social guidance factor and expectations toward the career in taxation are significantly influence the student’s intention to choose the career in taxation field. Findings of this study convey the practical implication to the accounting departement to explain more, and give a good impression about the proffession in taxation field
APAKAH INDEPENDENSI AUDIT DAN PEMAHAMAN GOOD GOVERNANCE MEMPENGARUHI KINERJA AUDITOR DENGAN TIME BUDGET PRESSURE SEBAGAI VARIABLE MODERASI?
Authors: Hartoyo Islana Andalucia
Published: October 2020

This analysis was made to determine the effect of Independence, Understanding of Good Governance on Auditor Performance with Time Budget Pressure as a moderating variable. The population in this study are auditors who work in Public Accountant Firms in DKI Jakarta. From the distribution questionnaires, obtained 50 respondents who filled out the questionnaire given through Google Form. The results concluded that Understanding of Good Governance has a significant positive effect on Auditor Performance. While Independence has no effects on Auditor Performance. And this study shows that Time Budget Pressure does not weaken the influence of Independence nor Understanding of Good Governance on Auditor Performance. For future research to not only provide questionnaires, but also conduct interviews with respondents to get a higher quality of answers, and also adds other variables that can provide more accurate and reliable answers.
PENGARUH PROFITABILITY DAN LEVERAGE TERHADAP CASH HOLDING DENGAN TAX PLANNING SEBAGAI VARIABEL INTERVENING
Authors: Angelia Mendy
Published: October 2020

The purpose of this research is to obtain empirical evidence about effect of profitability and leverage to cash holding with tax planning as variable intervening. Population of this research is manufactured companies which listed consistently in Indonesia Stock Exchange during year 2014 until 2017. The sampling technique used was purposive sampling and number of sample used by 162 data. The analysis technique used is multiple regression as the statistic analysis method and path analysis to test the variable intervening. Result of analysis indicate that leverage have negative influence on cash holding while profitability and tax planning have positive influence on cash holding. Leverage have negative influence on cash holding while profitability have positive influence on cash holding. The result from path analysis indicate that profitability don’t have an influence to cash holding with tax planning as variable intervening while leverage have an influence indirectly to cash holding with tax planning as variable intervening.
PERAN LEVERAGE SEBAGAI PEMODERASI: REVALUASI ASET TETAP, KEBIJAKAN DIVIDEN, NILAI PERUSAHAAN
Authors: Salman Irham , Firmansyah Amrie , Widyaningrum Meicha Rizka
Published: October 2020

The firm value is closely related to the market's reaction to the information provided by management so that such information can influence investor behavior. This study is aimed to examine the effect of the revaluation of fixed assets and dividend policies on firm value. In addition, this study uses leverage as a moderation variable. This study employs a quantitative method with cross-sectional data. The data used in this study is secondary in the form of corporate financial statements registered in the Indonesian Stock Exchange (BEI) of the basic and chemical industry sectors from 2014 to 2016. Data obtained from the official website of the Indonesian Stock Exchange (BEI) through the site Http: / /www.idx.co.id. Sampling in this study uses purposive sampling method, so the final sample in the study is 34 observations. This study suggests that asset revaluation is negatively association with firm value, while dividend policy is not associated with firm  value. Furthermore, leverage successfully reinforces the negative impact of revaluation of fixed assets on firm value. Alson, leverage strengthens the influence of dividend policies that previously had no significant impact, becoming a significant positive impact on firm value. The results of this study show that financial report information can be used by investors in making investment decisions in the capital market, especially in relation to information on the revaluation of fixed assets conducted by the company.
MUSLIM CEO AND ISLAMIC SOCIAL REPORTING DISCLOSURE: EVIDENCE FROM INDONESIA
Authors: Anggraeni Dian Yuni , Kartika Rayna , Yuskar Yuskar
Published: October 2020

Corporate social responsibility (CSR) has been attracting ever considerable attention from practice and academia, but the determinants of CSR remain unclear. The Islamic principles of vicegerency (khalifah) and brotherhood (ukhuwwah) is seen as closely connected to CSR, called Islamic Social Reporting (ISR). Thus, this study aims to examine the presence of Muslim CEO on ISR disclosure. Using regression analysis, this empirical study covers a sample of firms which are listed in the Jakarta Islamic Index (JII) for the year 2016-2018. The result reveals that Muslim CEO has a positive and significant relationship with ISR disclosure. It suggests that the attribute of board (CEO) has an importance role to enhance ISR engagement among corporation, especially a religion background of CEO as Islam emphasises the relationship between Allah and man and Allah and the environment or the nature.
POTRET TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH (TPKD) DI INDONESIA
Authors: Syamsul Syamsul
Published: October 2020

This study aimed to describe the transparency level of regional financial management (TPKD) in Indonesia, as in the Presidential Instruction (Inpres RI) No. 7 of 2015 on Actions to Prevent and Eradicate Corruption. This research was conducted in 138 local governments (Pemda), and the data was the regional financial management for 2019 fiscal year. The results showed the average TPKD index is 24.36 percent which was achieved by the Provincial Government, while the average index for the City and Regency Government is not very different. Meanwhile, Java regional governments received higher average scores than other regions, but no significant differences. Therefore, these findings showed the TPKD level of Local Governments  is very low and can be said to be non-transparent.
LEVERS OF CONTROL DAN KEUNGGULAN BERSAING: APAKAH PENGENDALIAN MANAJEMEN SEBUAH SISTEM?
Authors: Widyaningdyah Agnes Utari
Published: October 2020

This study investigates the effect of Levers of Control (LoC) on competitive advantage with business environmental uncertainty as an antecedent variable. LoC as a form of company capability in facing environmental uncertainty is a source of company competitive advantage. Based on the resource-based theory, this research was conducted against the background of the decline in competitiveness of manufacturing companies in Indonesia during 2013-2018. The model of using LoC as a system outperforms the model of using LoC as a package to overcome business environmental uncertainty and to improve the companies’ competitive advantage. As a system, the LoC has interplay between the levers so that it can be of full use in realizing a competitive advantage.Levers of Control (LoC); Competitive Advantage; Business Environmental Uncertainty; Resource-based View
Pengaruh Technology Factor dan Motivation to Share terhadap Knowledge Sharing dan Firm Innovation Capability Studi pada UMKM Sektor Meubel Kabupaten Pasuruan Jawa Timur
Authors: Fazizah Amma , Guntarayana Indria
Published: October 2020

Penelitian ini bertujuan untuk mengetahui pengaruh technology factor dan motivation to share dalam suatu UMKM (usaha mikro kecil menengah). Kegiatan knowledge sharing adalah kunci dalam mengelola pengetahuan, di mana pengetahuan yang dimiliki oleh individu / kelompok dapat disalurkan dengan baik dan menambah aset pengetahuan organisasi. Penelitian ini menggunakan pendekatan kuantitatif untuk mengidentifikasi pengaruh antara variabel yang ada. Penelitian ini berlokasi di dua kecamatan di Kabupaten Pasuruan, yaitu kecamatan Kraton dan kecamatan Pohjentrek yang menghasilkan produk furnitur. Kuesioner dibagikan kepada 162 responden, yaitu pelaku UMKM. Data diproses menggunakan analisis jalur. Hasil analisis dari dua persamaan menunjukkan bahwa technology factor memiliki pengaruh yang signifikan terhadap knowledge sharing dan firm innovation capability, dan motivation to share memiliki pengaruh signifikan terhadap knowledge sharing, dan variabel knowledge sharing memiliki pengaruh signifikan terhadap firm innovation capability.
PELATIHAN BAHASA INGGRIS UNTUK PAGUYUBAN PEDAGANG “KAWARGIAN ADAT” DENGAN METODE PROJECT-BASED LEARNING
Authors: Rohayati Dedeh , Herlina Rina , Rianto Budi
Published: October 2020

Kebutuhan komunikasi bahasa Inggris sebagai dampak dari program Masyarakat Ekonomi Asean (MEA) semakin tinggi sehingga semua kalangan masyarakat menyadari akan pentingnya meningkatkan kemampuan komunikasi menggunakan bahasa internasional tersebut. Sebagai upaya nyata untuk memfasilitasi kepentingan tersebut, Universitas Galuh melalui kegiatan pengabdian kepada masyarakat telah memberikan penyuluhan dengan pelatihan bahasa Inggris menggunakan metode pembelajarn berbasis proyek. Peserta pelatihan ini terdiri dari para pedagang yang tergabung dalam paguyuban Kawargian Adat. Untuk menunjang kegiatan mereka, pelatihan komunikasi Bahasa Inggris ditekankan kepada kegiatan jual beli.  Adapun sasaran yang ingin dicapai melalui pengabdian masyarakat ini adalah meningkatnya motivasi dan kemampuan para pedagang dalam berkomunikasi menggunakan bahasa Inggris, khususnya mengenai cara menawarkan barang dagangan mereka. Untuk mencapai sasaran tersebut, metode pelatihan berbasis proyek (Project-based Learning) telah digunakan dalam kegiatan pengabdian ini. Dengan adanya pengabdian masyarakat ini, selain motivasi, kemampuan bahasa Inggris anggota paguyuban Kawargian Adat telah menunjukan peningkatan. Setelah dilakukan pelatihan bahasa Inggris dengan metode pembelajaran berbasis proyek, mereka mampu mengunakan ungkapan-ungkapan bahasa Inggris dalam kegiatan jual beli dengan turis asing. Ungkapan-ungkapan tersebut terdiri dari offering something to drink and to eat (menawarkan makan dan minum), stating a preference (menyatakan pilihan), dan stating a price (menyatakan harga). Dengan demikian, peningkatan volume penjualan juga dapat tercapai untuk meraih keuntungan yang maksimal bagi para pedagang paguyuban Kawaragian Adat di daerah objek wisata budaya Ciung Wanara Karangkamulyan Kabupaten Ciamis.
PEMBERDAYAAN MASYARAKAT PENGEMBANGAN KAWASAN WISATA SUNGAI CIREONG KABUPATEN CIAMIS DALAM RANGKA PENGENTASAN KEMISKINAN
Authors: Lestari Marlina Nur , Herlina Nina
Published: October 2020

Kawasan wisata mampu menjadi pendorong kemajuan perekonomian rakyat di daerah wisata. Diantaranya mampu meningkatkan penghasilan masyarakat, membuka peluang kerja, dan meningkatkan pendapatan pemerintah melalui retribusi wisata dan lain sebagainya. Masalah yang dihadapi saat ini adalah pengembangan wisata yang belum maksimal yang disebabkan minimnya pengetahuan tentang kewirausahaan (bisnis) yang dimiliki oleh pengurus kawasan wisata atau masyarakat sekitar kawasan wisata, padahal pengetahuan tentang kewirausahaan tersebut dapat dijadikan dasar untuk mempunyai ide bisnis dalam mengembangkan kawasan wisata. Kegiatan pengabdian ini dilakukan dengan cara memberikan penjelasan pada pengurus kawasan wisata mengenai kewirausahaan dan manajemen strategi dalam mengembangkan kawasan wisata. Kegiatan pengabdian dilakukan langsung di kawasan wisata sungai Cireong. Hasil yang dicapai dari kegiatan pengabdian ini pengurus kawasan wisata mendapatkan pengetahuan mengenai kewirausahaan, sehingga akan tercipta ide bisnis serta strategi untuk dapat mengembangkan kawasan tersebut yang ke depannya akan menjadi kawasan wisata yang berkembang dan berkelanjutan. Hal tersebut akan menjadi pendorong perekonomian di daerah dan selanjutnya dapat mengentaskan kemiskinan.
PENYULUHAN TENTANG PENYUSUNAN RENCANA POLA TANAM PADA SALURAN IRIGASI DI DUSUN CITANGKOLO UNTUK MENDUKUNG PENINGKATAN PRODUKSI PERTANIAN DALAM MENANGGULANGI KEMISKINAN
Authors: Defiana Yanti
Published: October 2020

Tujuan dari kegiatan pengabdian ini adalah untuk memberikan penyuluhan kepada masyarakat Dusun Citangkolo Desa Kujangsari Kota Banjar mengenai perencanaan pola tata tanam sehingga dapat menghindari ketidakseragaman tanaman, menetapkan jadwal waktu tanam agar memudahkan dalam usaha pengelolaan air irigasi, peningkatan efisiensi irigasi dan meningkatkan hasil produksi pertanian. Hasil yang diperoleh dari kegiatan pengabdian ini adalah bertambahnya wawasan para peserta penyuluhan mengenai perencanaan pola tata tanam dan tumbuh motivasi dan kesadaran akan pentingnya menerapkan pola tata tanam di lahan pertanian untuk mengoptimalkan hasil produksi tanaman pertanian.
PEMBERDAYAAN IBU-IBU PKK MELALUI PELATIHAN ENGLISH FOR BUSINESS DAN ENGLISH FOR TOURISM DI DESA SUKARESIK KECAMATAN SINDANGKASIH KABUPATEN CIAMIS
Authors: Rustandi Andi , Febriani R. Bunga , Sugiarto Bambang Ruby
Published: October 2020

Pelatihan ini bertujuan untuk memberdayakan ibu-ibu PKK Desa Sukaresik melalui pelatihan English for Business dan English for Tourism untuk mengembangkan pemasaran produk kerajinan sebagai salah satu cara untuk meingkatkan kesejahteraan keluarga miskin di kabupaten Ciamis. Sasaran dari pelatihan ini adalah ibu-ibu PKK Desa Sukaresik, Kecamatan Sindangaksih, Kabupaten Ciamis. Dengan harapan, mereka mempunyai kemampuan dasar berkomunikasi bahasa Inggris yang baik dan benar untuk memasarkan kerajinannya. Metode yang digunakan tim pengabdian adalah mentransfer ilmu komunikasi English for Business dan English for Tourism pada ibu-ibu PKK melalui pelatihan. Pelatihan mencakup 1) memberikan materi dasar English for Business dan English for Tourism, dan 2) Melakukan praktek komunikasi bahasa Inggris untuk bisnis