bluuebunny/crossref_metadata_2025 huggingface dataset:
Online Teaching. Opportunities, Challenges and Recommendations to Improve Collaboration and Quality of Learning
Authors:   Faculty of Political, Administrative and Communication Sciences, Babe -Bolyai University, ClujNapoca, Romania, sergiu.maxim@fspac.ro, Maxim Sergiu
Published: December 2021

Remote learning, also known as distance education, can be defined as teaching the students with no face-to-face contact with the teacher in class. Once the Coronavirus spread, globally imposed measures became more and more restrictive leading to a major difficulty for the educational systems: identifying fast solutions to the issue of suspending the classes and lectures in-person. The techniques of online and distance learning also needed changes to fulfill the needs of teachers and students, such as presentation, communication, asking questions and formulating answers, practicing the theory through various exercises, testing and feedback. There are several good practices popular now in online education, some of which are described throughout this article. Developing a complete set of skills in students is fundamental for facilitating the educational process and integrating them in the study and/or working groups, but also for preparing them for real life. This article presents some of the most important abilities to take into account by the educational system. However, most recommendations from instructors teaching online are presence-themed. Establishing a strong connection and feeling part of a supportive community is vital for students. Using video or Skype, video announcements instead of text, using the phone are all ways to a faster connection whenever doubts or questions arise. In addition, training and agility are on top of the priorities list: using technologies that help in achieving teaching objectives; teaching online does not mean that materials once used face-to-face are uploaded on an online platform; training is key whereas technology cannot work and there is a need for a back-up plan.
Data Analysis and Visualization Tools for GeoHumanities
Authors: Czerkawski Betül
Published: December 2021

This review paper's aim is to assess some of the digital tools available to the social science and GeoHumanities scholarsand evaluate to what degree these digital tools can support investigation of varioussocial science and humanities questions and issues via visualizationtechniques. To this end, after an extensive analysis of the existing software packages, three software were identified and evaluated. 
“DADI-DADI DOGEN”AS IDEOLOGY IN THE DEVELOPMENT OF ELEMENTARY SCHOOL LIBRARY IN THE CITY OF SINGARAJA, BULELENG, BALI
Authors: Sri Ariyani Luh Putu , Anom Kumbara A.A. Ngurah , Bawa Atmadja Nengah , Gde Pujaastawa Ida Bagus
Published: December 2021

The Law of the Republic of Indonesia Number 43 Year 2007 concerning Libraries states that schools are required to have school libraries based on the National Standards of Library (SNP). This condition forces every school to develop a library, even though the conditions are still far from the standard set. To realize the existence of library, each school uses various resources in its school to establish a school library. This study aims to explore the efforts of primary schools in Singaraja City to fulfill their obligations in providing library space. This study uses a qualitative approach based on critical social theory commonly used in the Cultural Studies approach. The data collection was carried out by in-depth interviews, involved observation and document study. Data analysis in this study follows Peter Berger's model with the following steps: conceptualization, conceptualization results, verification, and objectivation. The results show that the obligation to have a school library at the primary school level is not easy due to various obstacles. This gave rise to the ideology of permissivism or in Balinese it is called dadi dadi dogen. This ideology allows schools to use various types of spaces to become libraries, for example classrooms, teacher rooms, warehouses, UKS, and so on.

Keywords: elementary school libraries, dadi dadi dogen, permissivism, ideology
PRACTICE OF TEMPLE DEVELOPMENT GRANTS’ DISCOURSE OF BADUNG DISTRICT GOVERNMENT, BALI
Authors: Dyah Maheswari I Gusti Agung , Darma Putra I Nyoman , Suardiana I Wayan
Published: December 2021

This paper analyzes the policy of development grants in the cultural and religious sector of the Badung Regency Government in Bali with the realization of assistance targeting community groups in the construction of the physical infrastructure of the temple as a Hindu holy place that has political tendencies and power. This topic is researched because it is one of the public policies that is sentimental and very intimate because it directly touches social life and previous cultural values. The problem examined in this study is how the mechanism, strategy, which is carried out by the agent in exercising power. The power in question is not the power of a person but the power is everywhere and intertwined with knowledge. This research data was obtained based on the results of interviews, observations, and documentation studies which were then analyzed with the theory of power and knowledge by Foucault, and practical theory by Pierre Bourdieu. The analysis in is first indicated a mutually beneficial process between the lead district government, legislative members who became facilitators and the community, the application of religious, customary, and cultural concepts in perpetuating power and pragmatism and lack of education.

Keywords: temple development grant, public policy, power relations
SOCIAL PHENOMENON OF PRE WEDDING PHOTO TRENDS AT DENPASAR COMMUNITY WEDDING CEREMONY
Authors: Kartika Pratiwi AA PT Candra , Suastika I Made , Kebayantini Ni Luh Nyoman
Published: December 2021

The social phenomenon of pre-wedding photos has now begun to be widely discussed by some people who are starting to be sensitive to social changes in the area of Denpasar City. Infact, in Denpasar City at this time almost all bride and groom couples carry out pre-wedding photo sessions before their wedding ceremony takes place. The bride and groom couples even really focus their attention on the results of their pre-wedding photos. This eventually became a conversation that raised pros and cons among parents whose children were going to have a wedding ceremony. Some parents feel that pre-wedding photos cost too much money and costs that they should be able to spend to bail out funds when preparing a series of wedding ceremonies. In contrast to people who feel capable in terms of costs, they will certainly take the pre-wedding costs lightly compared to the satisfaction they will get later after seeing the results of the pre-wedding photos they take. The bride and groom did a pre-wedding photo session with the theme and concept they specified. When going to do a pre-wedding photo session, the bride and groom have to prepare a lot of money. Depending on the theme, concept and place they will use later. In Bali, especially in Denpasar City, the cost for the “pawiwahan”or wedding ceremony is quite high, with the addition of a new tradition, namely pre-wedding photos, it will make people spend even more. The meaning of this pre-wedding photo session is still not much can explain, prospective brides who do pre-wedding photo sessions only say they take pre-wedding photos to follow today's trends. The new trend that is entering Bali is slowly making it a mandatory tradition.

Keywords: pre wedding photo, wedding ceremony, trends, traditions
PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM SURABAYA
Authors: Puspodewanti Chandra Pitaloka , Susanti Susanti
Published: December 2021

Kepatuhan membayar pajak merupakan hal yang sangat diperlukan, sebab sektor perpajakan merupakan penerimaan terbesar di Negara. Riset ini bertujuan untuk melihat bagaimana pengaruh antara pengetahuan perpajakan, kualitas pelayanan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak pelaku UMKM di Surabaya. Pelaku UMKM khususnya yang telah terdaftar sebagai wajib pajak di KPP Pratama Surabaya Wonocolo merupakan subjek yang digunakan dalam riset ini. Dengan menggunakan teknik regresi linier berganda dan bantuan program SPPS, diperoleh hasil bahwa secara parsial pengetahuan perpajakan memberikan pengaruh secara signifikan pada kepatuhan wajib pajak, kualitas pelayanan tidak memberi pengaruh yang signifikan pada kepatuhan wajib pajak, serta kesadaran wajib pajak memberikan pengaruh yang signifikan pada kepatuhan wajib pajak. Sedangkan secara simultan pengetahuan perpajakan, kualitas pelayanan, dan kesadaran wajib pajak bersama-sama berpengaruh terhadap kepatuhan wajib pajak sebesar 85,5%.
PENGARUH KEPEMILIKAN MANAJERIAL, DEWAN KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP FINANCIAL DISTRESS
Authors: Nurzahara Safarinda , Pratomo Dudi
Published: December 2021

Financial distress yaitu keadaan menurunnya keuangan perusahaan yang apabila tidak dilakukan penanganan dengan cara yang tepat bisa berakibat kebangkrutan pada perusahaan. Untuk meminimalisir terjadinya financial distress, cara yang bisa dilakukan satu diantaranya yakni dengan mengimplementasikan manajemen yang baik. Penelitian ini memiliki tujuan guna mengetahui pengaruh kepemilikan manajerial, dewan komisaris independen, serta komite audit kepada financial distress kepada perusahaan sub sektor tekstil serta garmen yang tercatat di BEI tahun 2013–2017. Sebanyak 10 perusahaan dipilih memakai metode purposive sampling, dengan periode penelitian 5 tahun, maka diperolah 50 sampel. Metode analisis data yang dipakai yakni regresi data panel. Hasil penelitian memperlihatkan bahwa secara simultan kepemilikan manajerial, dewan komisaris independen, serta komite audit punya pengaruh signifikan kepada financial distress. Dengan parsial kepemilikan manajerial serta dewan komisaris independen punya pengaruh signifikan ke arah negatif kepada financial distress, sementara itu komite audit punya pengaruh signifikan ke arah positif kepada financial distress.
ANALISIS FAKTOR YANG MEMPENGARUHI KEPUTUSAN PASANGAN USIA SUBUR DALAM PENGGUNAAN ALAT KONTRASEPSI DI KABUPATEN BADUNG
Authors: Kusuma Dewi Ni Kadek Sanistya , Arka Sudarsana
Published: December 2021

This study aims to: 1) analyze the effect of age, education level, number of children, husband's support, role of family planning officers, and public perception simultaneously on the decision of fertile age couples (PUS) in the use of contraceptives in Badung Regency. 2) analyze the effect of age, education level, number of children, husband's support, role of family planning officers, and partial public perception of the decision of fertile age couples (PUS) in the use of contraceptives in Badung Regency. The research population was all couples of childbearing age (PUS) in Badung Regency, with a total sample of 156 respondents determined by the slovin method. The research method used is observation, structured interviews, and in-depth interviews. The data analysis techniques used were descriptive statistics, factor analysis, and logistic regression analysis. The results of the study found that age, education level, number of children, husband's support, role of family planning officers, and public perception simultaneously had a significant effect on the use of contraceptives in Badung Regency. Then, age, number of children, husband's support, and public perception partially have a positive and significant effect on the use of contraceptives, while the level of education and the role of family planning officers partially have no significant effect on the use of contraceptives.
ANALISIS GENDER DIVERSITY, CORPORATE GOVERNANCE DAN LEVERAGE DALAM MEMPREDIKSIKAN KONDISI FINANCIAL DISTRESS PADA FAMILY BUSINESS
Authors: Rodiah Siti Ratu , Kristanti Farida Titik
Published: December 2021

Economic growth in the world is currently experiencing a very rapid increase, so companies must make strategies to be able to compete in facing challenges to survive. Financial distress is one of the factors that causes the company to be unable to achieve its goals so that the company cannot maintain its life. This study uses internal factors, namely gender diversity, institutional ownership, management ownership, and independent commissioners and external factors are leverage in family business. This research method is a quantitative method using time series data. The regression model used is a logistic regression model. Purposive sampling is the method used so that 80 samples were used in this study. Based on the partial test, institutional ownership, management ownership and independent commissioners have no significant effect on financial distress. Only gender diversity and leverage have a significant positive effect on financial distress.
PERANCANGAN PERBAIKAN KOMUNIKASI PEMASARAN FORTUNA TENUN IKAT BALI MENGGUNAKAN METODE BENCHMARKING DAN ANALYTICAL HIERARCHY PROCESS
Authors: Pramesti Ni Nyoman Putri Ayu , Amani Husni , Kusumayanti Ima Normalia
Published: December 2021

Fortuna merupakan salah satu UMKM yang bergerak dibidang fashion dengan memproduksi dan menjual produk Kain Tenun Ikat Bali. Menciptakan awareness serta pengetahuan mengenai produk dapat dilakukan melalui komunikasi pemasaran. Fortuna telah menerapkan enam bauran komunikasi pemasaran dari delapan bauran komunikasi yang ada namun belum diterapkan secara optimal. Penelitian ini bertujuan untuk merancang perbaikan program komunikasi pemasaran menggunakan metode benchmarking dan tool Analytical Hierarchy Process (AHP). Pengolahan data untuk menentukan partner benchmark terpilih menggunakan AHP. Metode benchmarking dilakukan untuk mengetahui gap program komunikasi pemasaran Fortuna dengan partner benchmark terpilih sebagai acuan dalam merancang rekomendasi perbaikan program komunikasi pemasaran. Pada penelitian ini dihasilkan 16 atribut kebutuhan yang menjadi acuan dalam penyusunan rekomendasi perbaikan program komunikasi pemasaran untuk Fortuna pada setiap bauran komunikasi pemasaran.
Gender Sebagai Pemoderasi Pengaruh Orientasi Tujuan dan Self-Efficacy pada Audit Judgment
Authors: Sidhimantra I Gusti Agung Rama , Astika Ida Bagus Putra
Published: December 2021

The results of the study of goal orientation and self-efficacy on audit judgment found inconsistencies that are suspected because there are other factors that influence the relationship between the independent variable and the dependent variable. The gender variable as a moderating variable is expected to explain the inconsistency. This study aims to test gender to moderate the effect of goal orientation and self-efficacy on audit judgment. The population of this study were all auditors who worked at public accountant office in the Bali region who were registered in Indonesian Institute of Public Accountant 2020 as many as 110 people. The method of determining the sample is non-probability sampling method with purposive sampling technique, while the method of data collection uses survey method with questionnaire technique. The analysis technique used is moderated regression analysis. The results showed that goal orientation and self-efficacy had a positive effect on audit judgment. Gender strengthens the effect of goal orientation on audit judgment while Gender weakens the effect of self-efficacy on audit judgment.

Keywords: Goal Orientation; Self-Efficacy; Gender; Audit Judgment.
Intensitas Aktiva Tetap, Kompensasi Eksekutif, Kepemilikan Institusional dan Tax Avoidance
Authors: Sarasmita Luh Pringgita Tami , Ratnadi Ni Made Dwi
Published: December 2021

This study aims to obtain empirical evidence regardingthe effect of fixed asset intensity, excecutive compensation, and institusional ownership on tax avoidance in the Mining Sector Manufactur contained on the Stock Exchange in the 2016-2019. The sample was determained using the nonprobability sampling method with a purposive sampling technique, obtained as many as 55 companies with 4 of observation in order to obtain 220 data observations. Data analysis techniques using the Multiple Liniear Regression test. The sampling method used is purposive sampling. Data analysis techniques using the Multiple Linear Regression test. The results of this study indicate that the intensity of fixed assets and institutional ownership has a negative effect on tax avoidance. This means that the higher the intensity of the company's fixed assets and the greater the company's institutional ownership causes the lower level of tax avoidance. Executive compensation has a positive effect on tax avoidance. This means that the higher the compensation given to the executive, the higher the level of tax avoidance.

Keywords: Fixed Asset Intensity; Excecutive Compensation; Institusional Ownership; Tax Avoidance.
Determinan Perilaku Pengelolaan Keuangan pada UMKM di Kabupaten Kediri
Authors: Larasaty Faradila , Makaryanawati Makaryanawati , Furqorina Rizka
Published: December 2021

This study aims to determine the effect of financial knowledge, financial planning and self-control on MSME's financial management behavior. The sampling technique in this study uses convenience sampling method. Data collected using questionnaire. This research used a quantitative approach and the analytical method used multiple linear regression. The results of this study are financial knowledge and financial planning have a positive effect on MSME's financial management behavior. Self control has no significant effect on the financial management behavior of SMEs. Based on the results of the study, the average respondent has good financial knowledge and has carried out financial planning well so there is good financial management behavior.

Keywords: Financial Knowledge; Financial Planning; Self Control; MSME`s Financial Management.
Good Governance, Kompetensi SDM, Budaya Organisasi dan Kinerja Pengelolaan Dana Desa
Authors: Ariani Ayu , Gayatri Gayatri
Published: December 2021

The high demand for accountability in the management of village funds which must be the top priority of the village government is a phenomenon that usually occurs within the scope of village government. Village government does not only demand capability and professionalism but for now emphasizes the realization of a government that is free from corruption, collusion and nepotism (KKN). The purpose of this study was to determine the effect of good governance, human resource competence, and organizational culture on the performance of village fund management in Mengwi District. This study used 75 samples. In collecting data, researchers used a questionnaire method that was distributed directly to respondents. The data analysis technique used is Multiple Linear Regression Analysis. The results showed that Good governance, Human Resource Competence, and Organizational Culture had a significant positive effect on the Performance of Village Fund Management in Mengwi District.

Keywords: Good Governance; Competency; Culture; Performance.
Pengaruh Tingkat Percaya Diri CEO terhadap Risiko Penurunan Harga Saham dengan Efisiensi Investasi sebagai Mediasi
Authors: Yusuf Nila Hiliyah
Published: December 2021

CEO has a role to make investment decisions. Age, education and work experience are factors can effect the CEO's confidence level to making decisions. When the investment decisions biased and risk lowering the company's performance, there will be a CEO's decision to delay bad information. Long delays bad information will increase stock price crash risk on future. Therefore, the purpose of this study is to examine the effect of the CEO's confidence level on future stock price crash risk with investment efficiency as a mediation. The manufacturing sector is used as the object of research with 98 companies as research samples with a research period from 2011-2019. Path analysis was used as an analytical technique and Sobel test as a measure of mediation. The results of this study prove that investment efficiency is able to mediate the effect of CEO's confidence level on future stock price crash risk.

Keywords: CEO's Confidence Level; Investment Efficiency; Future Stock Price Decrease Risk.
Kinerja Keuangan Memediasi Pengaruh Modal Intelektual dan Struktur Modal pada Nilai Perusahaan di Masa Pandemi Covid-19
Authors: Meliani Luh Ayu , Ariyanto Dodik
Published: December 2021

This study examines the effect of intellectual capital and capital structure on firm value with financial performance as a mediating variable. The sample was selected by purposive sampling technique. Data were analyzed using path analysis. The results of the analysis show that intellectual capital has no effect on financial performance, but has a positive effect on firm value. Capital structure has a positive effect on financial performance, but has no effect on firm value. Financial performance has a negative effect on firm value. The relationship between capital structure and firm value is successfully mediated by financial performance, however, financial performance does not mediate the relationship between intellectual capital and firm value. This research has implications for those who need information about company value in pharmaceutical sub-sector companies by considering the factors that influence it, especially during the Covid 19 pandemic.

Keywords: Intellectual Capital; Capital Structure; Firm Value; Financial Performance.
Corporate Social Responsibility dan Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi
Authors: Drianita Alifia Nur , Hasibuan Henny Triyana
Published: December 2021

For a company that is increasingly developing, the level of exploitation of natural resources and its social community will certainly be higher and uncontrollable, therefore there is awareness from the company to implement corporate social responsibility (CSR). This study aims to determine the effect of CSR on financial performance with company size as a moderating variable. This research was conducted in mining sector companies listed on the IDX for the 2017-2019 period. The sampling method used was non-probability sampling with purposive sampling technique, where the results were a sample of 22 companies. Moderated regression analysis was used to analyze the data of this study. The results showed that CSR has a significant positive effect on financial performance, and company size can moderate the effect of CSR on financial performance.

Keywords: Corporate Social Responsibility; Financial Performence; Company Size.
Reaksi Pasar atas Pengumuman Pemecahan Saham pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
Authors: Dewanata Ngakan Putu Wahyu Pandu , Wirajaya I Gde Ary
Published: December 2021

This study aims to examine the market reaction caused by the announcement of the stock split. The population used in this study amounted to 67 companies. The method used in sampling using saturated samples, using the entire company that did the stock split. The data obtained is secondary data consisting of stock prices, IHSG, and stock trading volume. In analyzing the data, this study used the One-Sample T-Test and Paired Sample T-Test. The results showed that  there was a market reaction to the announcement of a stock split as indicated by an abnormal return, there was a market reaction to the announcement of a stock split as indicated by the volume of stock trading, there is no difference in markets reaction before and after the announcement of the stock split.

Keywords: Stock Split; Abnormal Return; Stock Liquidity.
Analisis Faktor-Faktor yang Berpengaruh pada Belanja Bidang Pelaksanaan Pembangunan Desa
Authors: Pratama I Gede Aditya Adhe , Wiratmaja I Dewa Nyoman
Published: December 2021

This study aims to examine the effect of Village Original Income, Village Funds, Regional Tax and Levy Revenue Sharing, Village Fund Allocation, and Special Financial Assistance on Expenditures for the Implementation of Village Development. This research data was collected using the saturated sample method, the entire population which includes the financial statements of 133 villages in Tabanan Regency from 2017 to 2019 was used as a research sample, so the research sample amounted to 399. The data collection method was carried out by the documentation method, with the analytical technique used was the Multiple Linear Analysis. The results of this study stated that village funds, regional tax and levy revenue sharing, and special financial assistance had an effect on expenditures for the implementation of village development, while village original income and allocation of village funds had no effect on expenditures for the implementation of village development.

Keywords: Village Original Income; Village Fund; Regional Tax and Retribution Sharing; Village Fund Allocation; Special Financial Assistance.
Penerapan Model UTAUT 2 untuk Menjelaskan Minat dan Perilaku Penggunaan Mobile Banking
Authors: Nopiani Ni Kadek Rahayu , Putra I Made Pande Dwiana
Published: December 2021

The purpose of this study was to determine the factors that influence the interest and behavior of using mobile banking by applying the UTAUT2 model. The variables used in this study are performance expectations, business expectations, socio-cultural factors, facilitating conditions, hedonic motivation, price values and habits. This research was conducted in Badung Regency. Determination of the sample is done by accidental sampling technique. Data was collected by distributing online questionnaires. The analysis technique used is multiple linear regression. This study shows that interest in using mobile banking is influenced by performance expectations, socio-cultural factors, hedonic motivation and price values. The results of this study also indicate that the behavior of using mobile banking is influenced by conditions that facilitate, habits and interest in use.

Keywords: UTAUT2; Interest in using Mobile banking; Mobile banking Usage Behavior.
Persepsi Kesiapan Mahasiswa Akuntansi dalam Menghadapi Tantangan di Era Revolusi Industri 4.0
Authors: Pradnyani Ni Luh Putu Norma Dewi Abdi , Pramitari I Gusti Ayu Astri , Abdi I Nyoman
Published: December 2021

This research examines the influence of accounting understanding, soft skills, information technology knowledge on the readiness of accountants in facing the challenges of the industrial revolution era 4.0. This study uses primary data in the form of questionnaires that contain statements related to research, data collection using purposive sampling techniques that are sampling with certain criteria. The sample in this study is the final semester students majoring in accounting of Bali State Polytechnic. The number of samples in this study was 137 samples. The questionnaire deployment data is statistically analyzed using the SPSS program with multiple linear regression methods, classical assumption tests, T and F tests, and coefficients of determination. The test results showed a significant positive influence between accounting understanding, soft skills, and information technology knowledge on readiness to face the challenges of the industrial revolution era 4.0.

Keywords: Accounting Understanding; Soft skills; IT Comprehension; Industry 4.0.
Profitabilitas sebagai Pemoderasi Pengaruh Pertumbuhan Perusahaan pada Nilai Perusahaan
Authors: Dharmayusa Dewa Putu , Suaryana I Gusti Ngurah Agung
Published: December 2021

This study aims to prove empirically the effect of companies growth to companies value with profitability as moderating. This study done at manufacturing companies in consumer goods sector that listed on the IDX. Sample were selected using with non-probability sampling method with purposive sampling technique. Total observation on this study is 60 observations for period 2015-2017. Analysis technique that used is Moderated Regression Analysis (MRA). The result of this study show companies growth and profitability doesn’t affect companies value. Profitability didn’t capable to moderating companies growth in affecting companies value. 

Keywords: Companies Value;  Companies Growth; Profitability.
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Lembaga Perkreditan Desa di Kabupaten Badung
Authors: Nareswari Anak Agung Sagung Indah , Budiartha I Ketut
Published: December 2021

Financial institutions have an important role in improving the country's economy, one of which is the LPD. This study aims to analyze the factors that affect the financial performance of LPDs in Badung Regency. The number of samples taken was 87 LPDs in Badung Regency with a probability sampling method. The data collection method used was a survey method by distributing questionnaires. The analysis technique used is multiple linear regression. The results of this study indicate that the principles of good governance, namely transparency, accountability, responsibility, independence, fairness and competence of human resources consisting of knowledge, skills, and attitudes have a positive effect on financial performance. The results of this study are expected to be able to provide additional information for parties who have a direct role in improving financial performance to carry out their duties properly so that they will be able to produce quality financial performance.

Keywords: Financial Performance; Good Governance Principles; Human Resources Competence.
Tarif Pajak, Sunset Clause, Peredaran Bruto, Kemanfaatan NPWP dan Kepatuhan Wajib Pajak
Authors: Pradnyani Desak Kade Bunga Ayu , Noviari Naniek
Published: December 2021

MSME taxpayer compliance is still low, especially the compliance of taxpayers registered at the Tabanan Pratama Tax Service Office 2015-2020. This is reflected in the number of taxpayers who submit annual tax returns that are not proportional to the number of registered taxpayers. The purpose of this study was to examine the effect of tax rates, sunset clause, gross circulation, and the benefits of Taxpayer Identification Numbers (TIN) on MSME taxpayer compliance. The number of samples used was 100 using accidental sampling. Data collection was carried out through interviews and questionnaires. The analysis technique used in this research is multiple linear regression analysis.  The results showed that the tax rate, sunset clause, gross circulation, and TIN benefits had a positive effect on MSME taxpayer compliance.

Keywords: Tax Rates; Sunset Clause; Gross Circulation; TIN Benefits; Taxpayer Compliance.
Moderasi Perbedaan Opini terhadap Faktor-Faktor Kinerja Harga Saham pada Perusahaan Sektor Pariwisata Saat Pandemi Covid-19
Authors: Damayanthi I Gst Ayu Eka , Merkusiwati Ni Ketut Lely Aryani
Published: December 2021

An uncertain and crisis-prone economy has an impact on the capital market in Indonesia. This study aims to analyze the effect of profitability, leverage , liquidity and differences of opinion on stock price performance and the role of investors' differences of opinion in moderating the effect of profitability, leverage , and liquidity on stock price performance. The population in this study is the tourism sector companies listed on the Indonesia Stock Exchange. The number of research observations was 136 observations. Data analysis used moderated regression analysis. The results of the study of profitability and leverage have a positive effect on stock returns . Leverage  which has no significant effect on stock returns . The results of this study also do not prove that differences in investor opinions moderate the effect of profitability, leverage , liquidity on stock price performance, possibly because tourism sector companies are not very favored by investors so that stock prices do not move much during the Covid-19 pandemic.

Keywords: Profitability; Leverage; Liquidity; Stock Price Performance.
Profitabilitas, Kecukupan Modal, Leverage dan Nilai Perusahaan dengan Pengungkapan Islamic Social Reporting sebagai Variabel Moderating
Authors: Tunjungsari Septi , Irkhami Nafis
Published: December 2021

The purpose of this study was to determine the effect of profitability, capital adequacy, and leverage on firm value with Islamic Social Reporting (ISR) as a moderating variable. The population of this research data is BUS in Indonesia for the period 2014-2019. The sampling method is purposive sampling, which uses several criteria so that there are 11 BUS as the research sample. The data were processed using multiple linear regression with the help of Eviews 10. The results showed that ROA had a significant positive effect on firm value, while ROE had a significant negative effect on firm value. CAR and leverage have no significant effect on firm value. ISR is not able to moderate CAR and leverage to firm value, while ROA and ROE are able to moderate ISR to firm value.

 Keywords: Profitability; ROA; ROE; CAR; Leverage; ISR.
Penerapan Good University Governance terhadap Kepuasan Mahasiswa dengan Excellent Service sebagai Variabel Moderasi
Authors: Putrika Kadek Eti , Putri I  Gusti Ayu Made Asri Dwija
Published: December 2021

This study aims to determine the extent of the influence of the implementation of good university governance, excellent service in increasing student satisfaction at the Faculty of Economics and Business, Udayana University. Respondents were 100 people who were members of one of the student institutions within the Faculty of Economics and Business, Udayana University. The sampling method in this study used purposive sampling. The data analysis technique used is Moderated Regression Analysis (MRA). The results of the analysis show that there is a relationship between good university governance and student satisfaction. There is a relationship between excellent service and student satisfaction. Excellent service strengthens the influence of good university governance on student satisfaction.

Keywords : Good University Governance; Excellent Service; Satisfaction.
Kepemilikan Keluarga, Tata Kelola Perusahaan, dan Audit Report Lag
Authors: Alvianti Umi , Setiawan Bambang Moertono , Rusmin Rusmin , Astami Emita Wahyu
Published: December 2021

The governance of family companies is still a concern for investors and other stakeholders. This study examines the effect of family ownership and corporate governance on audit report lag (ARL). The research sample is a non-financial company with a dominant family ownership and listed on the Indonesia Stock Exchange for the 2017-2019 period. Using the usual least squares analysis method and multiple regression techniques, the results showed that family ownership and the number of commissioners were able to encourage auditors to complete audit reports faster. Meanwhile, the presence of independent commissioners and audit committees does not significantly affect ARL. Additional analysis enriches the research findings that there are unique characteristics in terms of monitoring and expropriation effects of family ownership on ARL that up to a certain level of ownership, family members carry out the supervisory function well and can issue audited financial reports more quickly.

Keywords: Family Ownership; Board of Commissioners; Independent Commissioner; Audit Committee; Audit Report Lag.
Kinerja Keuangan, Tipe Industri dan Sustaiability Report
Authors: Arisandi Cika , Mimba Ni Putu Sri Harta
Published: December 2021

The number of issues of environmental damage due to company activities makes the sustainability report important to disclose. Disclosure of sustainability reports can explain how the company manages the social and environmental problems it causes. The purpose of this study was to determine the effect of financial performance, which is proxied by profitability, liquidity, and leverage as well as the effect of industry type on the disclosure of the sustainability report. This research was conducted on companies that won the Asia Sustainability Reporting Rating in 2017-2019. The sample in this study amounted to 16 companies, using purposive sampling technique. The analytical method used is multiple linear analysis. From the results of the analysis, it is found that profitability, liquidity, and type of industry have a significant effect on the disclosure of the sustainability report. Meanwhile, leverage has no significant effect on the disclosure of the sustainability report.

Keywords: Profitability; Liquidity; Leverage; Industry Type; ASRRAT.
Risiko Bisnis, Profitabilitas, dan Struktur Aktiva Sebagai Penentu Struktur Modal Perusahaan Makanan dan Minuman
Authors: Meitriyani Ni Wayan , Wirawati Ni Gusti Putu
Published: December 2021

The purpose of this study was to determine the effect of business risk, profitability, and asset structure on capital structure. This study takes samples from manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample used is purposive sampling. The analysis technique used is multiple linear regression. The results of business risk research have a significant positive effect on the capital structure of Food and Beverage Companies Listed on the IDX in 2015-2019 while profitability has a significant negative effect on the capital structure of Food and Beverage Companies Listed on the IDX, and asset structure has a significant positive effect on the capital structure in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2015-2019.

Keywords : Food and Beverage; Business Risk; Profitability; Asset Structure.
Struktur Modal, Profitabilitas, Likuiditas, Leverage dan Financial Distress
Authors: Dini Siti , Selvia Selvia , Octavia Venny , Sidebang Cyndi Natalia Br
Published: December 2021

This study aims to determine the effect of capital structure, profitability, liquidity and leverage in predicting the potential for financial distress. This research includes causative research to see the relationship between variables. The data used is quantitative data from the Indonesia Stock Exchange. The research population is large trading companies on the IDX for the 2017-2019 period. The sample used as many as 33 companies. This research uses binary logistic regression analysis technique with SPSS 26.0 tool. The results showed that capital structure with DER proxies, profitability with ROA proxies and liquidity with CR proxies had no effect on financial distress. Meanwhile, leverage with DAR proxy has a significant positive effect on financial distress.

Keywords : Financial Distress; Capital Structure; Profitability; Liquidity and Leverage.
Pengungkapan Corporate Social Responsibility, Mekanisme Good Corporate Governance dan Nilai Perusahaan
Authors: Dewi Gusti Ayu Intan Puspita , Badera I Dewa Nyoman
Published: December 2021

This study aims to examine the effect of corporate social responsibility disclosure and good corporate governance mechanisms on firm value. Elements of the good corporate governance mechanism are proxied into audit committees, independent commissioners, institutional ownership, and managerial ownership. The tests were carried out on mining companies listed on the Indonesia Stock Exchange in 2016-2019. The sample was selected using purposive sampling technique. Data were analyzed using multiple linear regression analysis. The results show that the more companies increase the disclosure of corporate social responsibility, the impact on increasing the value of the company. Maximizing the function of the audit committee, institutional ownership, and managerial ownership can increase firm value. However, maximizing the function of independent commissioners has no effect on increasing firm value.

Keywords : Corporate social responsibility; Good corporate governance; Firm Value.
Motivasi, Lingkungan Keluarga dan Pendidikan Kewirausahaan Terhadap Minat Berwirausaha Mahasiswa
Authors: Purnamiadi Ni Komang Febi , Wirajaya I Gde Ary
Published: December 2021

Fostering the entrepreneurial spirit of college students can be an alternative to reduce unemployment. The growth of the entrepreneurial spirit of students is expected to create job opportunities after graduating from college. The purpose of this study was to determine the effect of motivation, family environment and entrepreneurship education on the entrepreneurial interest of accounting students. The sample used was 160 students of the Accounting Study Program, Faculty of Economics and Business, Udayana University class 2017. The sampling technique was purposive sampling technique. The analytical tool used is multiple linear regression. The results showed that entrepreneurial motivation had a positive effect on interest in entrepreneurship, the family environment had a positive effect on interest in entrepreneurship and entrepreneurship education had a positive effect on interest in entrepreneurship.

Keywords : Motivation; Family Environment; Entrepreneurship Education; Entrepreneurial Interest.
The Influence of Liquidity Toward Capital Structure
Authors: Paramita Astriyani Sandya , Suhardjo Yohanes , Asri Marwan
Published: December 2021

Globalization and technological developments in the business world, both in the industry are growing rapidly. Most of the manufacturing companies use the debt as their capital structure which can be seen from the fluctuation of debt to equity (DER) ratio in 2014-2017. This research aims to examine the influence of liquidity toward capital structure in manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period, which are grouped by the company size.  The multiple linear regression analysis is used to test the hypothesis.  The results of this research indicate that liquidity has a negative influence toward leverage, reflects that the higher the liquidity of a company, the lower the level of leverage and vice versa. There is a consistency between large and small companies regarding the effect of liquidity on leverage. Capital structure for large and small companies still choose internal funds as the first choice.

Keywords : Capital Structure; Liquidity; Large Companies; Small Companies.
Profitabilitas, Leverage dan Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi
Authors: Dewi Made Ayu Bintang Cyntia , Budiasih I Gusti Ayu Nyoman
Published: December 2021

This study aims to obtain empirical evidence of the effect of profitability, leverage on CSR disclosure with firm size as moderating. This study focuses on mining companies, where mining companies have the greatest impact on environmental damage around the company's environmental area. The sample obtained was 33 companies using purposive sampling technique. The data analysis technique used was moderated regression analysis (MRA). The results show that profitability has a positive effect on CSR disclosure, leverage has a positive effect on CSR disclosure, firm size strengthens the effect of profitability on CSR disclosure and firm size is not able to strengthen the influence of leverage on CSR disclosure.

Keywords : CSR Disclosure; Profitability; Leverage; Company Size.
Gaya Kepemimpinan Situasional, Budaya Organisasi, Tingkat Pendidikan, Motivasi dan Kinerja Karyawan
Authors: Sudeva I Gusti Agung Oka , Rasmini Ni Ketut
Published: December 2021

In 2019-2020, 21.4 percent of the cooperatives were dissolved. The increased dissolution of cooperatives is thought to be due to poor cooperative management and employee performance. This study aims to determine the effect of situational leadership style, organizational culture, educational level, and motivation on employee performance of Klungkung Regency Cooperative with a quantitative approach. Data collection was carried out through a questionnaire. The population is all cooperatives located in Klungkung with cooperatives in Klungkung as samples through purposive sampling. The analysis technique used is multiple linear regression. Results show that situational leadership, organizational culture, education level and motivation have a positive effect on employee performance. These results support attribution theory and organizational behavior theory.

Keywords : Situational Leadership; Organizational Culture; Education Level; Motivation; Employee Performance
Determinan Niat Aparatur Daerah untuk Melakukan Whistleblowing pada Konteks Fraud
Authors: Mardah Mardah , Supri Zikra , Sari Nispa
Published: December 2021

This study aims to analyze organizational commitment, level of seriousness of fraud, and personal costs on the intention of whistleblowing fraud by the local apparatus of Palopo City. Sampling using purposive sampling technique. A total of 120 respondents were used as research samples. The sample is local officials who work at the PUPR and BPKAD offices. The data analysis technique was carried out using multiple linear regression analysis method with SPSS V.22 application. The results of the study indicate that the seriousness of fraud affects the whistleblowing intention of the regional apparatus of Palopo City. Meanwhile, organizational commitment and personal costs have no effect on the intention of whistleblowing fraud by the Palopo City apparatus.

Keywords : Organizational Commitment; Fraud Seriousness Level; Personal Costs; Intention of Whistleblowing Fraud.
Analisis Pengukuran Kinerja Koperasi Tani Duta Kartika Kencana dengan Pendekatan Balanced Scorecard
Authors: Kusuma I Gede Candra , Suryanawa I Ketut
Published: December 2021

Balanced scorecard research is based on various theories and backgrounds in different places. The research was conducted at the Duta Kartika Kencana Farmer's Cooperative, which still performs traditional measurements, which only looks at the financial aspect so that it is not in accordance with the targets to be achieved by the cooperative. Performance measurement based on the balanced scorecard is the goal of this research, especially at the Duta Kartika Kencana Farmers Cooperative. This type of research is a case study. Descriptive and comparative analysis are data analysis techniques. Finance, customers, internal business processes as well as learning and growth into a balanced scorecard perspective. Based on the results of the measurement analysis that has been carried out, it shows that the performance of the Duta Kartika Kencana Farmers Cooperative as a whole is quite good, this is shown from the scores generated by each perspective.

Keywords : Balanced Scorecard; Cooperative; Performance Appraisal.
Determinan Ketepatanwaktu Pelaporan Keuangan Pada Organisasi Perangkat Daerah Dengan Sistem Pengendalian Intern Sebagai Pemoderasi
Authors: Hidni Baiq Muslihan , Santoso Budi , Pituringsih Endar
Published: December 2021

This study aims to analyze the effect of organizational commitment, leadership style and SAKD on the timeliness of financial reporting with the internal control system as a moderating variable. The research population is the accounting staff at 38 OPDs of West Nusa Tenggara Province. The results show that organizational commitment has a positive and significant effect on the timeliness of financial reporting. Leadership style and SAKD have a positive and insignificant effect on the timeliness of financial reporting. While the internal control system is not able to strengthen the influence of organizational commitment, leadership style, and SAKD on the timeliness of financial reporting.

Keywords : Timeliness of Financial Reporting; Organizational Commitment; Leadership Style; SAKD; Internal Control System.
Risk Perception, Gender, dan Pengetahuan Investasi, pada Niat Berinvestasi
Authors: Dewi Luh Gede Krisna , Latrini Made Yenni , Penindra I Made Dwi Budiana
Published: December 2021

Penelitian ini bertujuan menganalisis pengaruh risk perception, gender, dan pengetahuan investasi pada niat berinvestasi mahasiswa akuntansi. Penelitian berlokasi di beberapa Universitas/Politeknik/Sekolah Tinggi Negeri dan Swasta Provinsi Bali dengan jumlah sampel 270 mahasiswa menggunakan metode purposive sampling. Urgensi penelitian ini karena mahasiswa akuntansi merupakan calon profesional dituntut memiliki kompetensi dalam mengelola keuangan terutama di bidang investasi. Penelitian ini menggunakan teknik analisis regresi linear berganda serta menggunakan instrumen kuesioner. Hasil penelitian menemukan bahwa risk perception dan pengetahuan investasi berpengaruh positif sedangkan gender berpengaruh negatif pada niat berinvestasi mahasiswa akutansi. Implikasi penelitian ini berguna bagi institusi pendidikan untuk mengembangkan pendidikan dalam bidang investasi.