bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengembangan Media Pembelajaran Kartu Bergambar Untuk Meningkatkan Kecerdasan Interpersonal Anak
Authors: Rosalina Putu Pena , Ujianti Putu Rahayu , Paramita Made Vina Arie
Published: July 2021

Kecerdasan interpersonal anak menjadi salah satu kemampuan yang harus distimulasi sejak dini. Namun, stimulasi yang diberikan tidak difokuskan pada kecerdasan interpersonal anak. Penelitian ini bertujuan untuk mengembangkan produk media pembelajaran kartu bergambar untuk meningkatkan kecerdasan interpersonal yang layak digunakan sebagai media pembelajaran pada anak usia dini. Jenis penelitian ini adalah penelitian pengembangan, prosedur pengembangan menggunakan model ADDIE meliputi 5 tahapan yaitu: tahap analisis, desain, pengembangan, implementasi, dan evaluasi.Subyekdalam penelitian ini ada dua yaitu ahli materi dan ahli media. Ahli materi yang dimaksud adalah kepala sekolah di TK Kelompok B yang berperan untuk menentukan apakah materi yang di kemas dalam media pembelajaran kartu bergambar sudah sesuai dengan tingkat usia anak kelompok B, sedangkan ahli media adalah dosen atau pakar yang bisa menangani dalam hal media pembelajaran. Instrumen yang digunakan dalam penelitian ini adalah angket validasi ahli materi dan media. Analisis data yang digunakan yaitu teknik analisis deskriptif kuantitatif. Hasil validasi ahli materi masuk ke dalam kategori baik dengan jumlah rata-rata keseluruhan 4,37. Hasil validasi ahli media masuk ke dalam kategori sangat baik dengan jumlah rata-rata keseluruhan 3,75. Media yang dikembangkan layak digunakan sebagai media pembelajaran untuk meningkatkan kecerdasan interpersonal pada anak usia dini. Dengan adanya pengembangan media kecerdasan interpesonal ini diharapkan dapat menjadi referensi bagi praktisi dan peneliti lain dalam mengaplikasikan dan mengembangkan media-media di PAUD
Pendampingan Orang Tua Terhadap Hasil Belajar Matematika Dalam Pembelajaran Daring
Authors: Yanti Ni Kadek Kusmira , Suarjana I Made , Astawan I Gede
Published: July 2021

Matematika adalah salah satu mata pelajaran yang penting diajarkan kepada siswa. Namun dalam masa pandemi Covid19 ini sistem pendidikan menerapkan pembelajaran daring yang mana segala proses pembelajaran dilakukan dirumah dengan bantuan jaringan dan teknologi, sehingga peran orang tua dalam proses belajar anak dirumah sangat berpengaruh. Penelitian ini bertujuan untuk mengetahui hubungan yang signifikan antara pendampingan orang tua dalam pembelajaran daring dengan hasil belajar Matematika. Jenis penelitian yang digunakan dalam penelitian ini adalah jenis penelitian expost-facto. Populasi penelitian yang digunakan sebanyak 329 orang tua siswa, sedangkan sampel penelitian yang digunakan sebanyak 122 orang tua siswa. Metode yang digunakan pada penelitian ini adalah metode non tes berupa kuesioner, studi dokumentasi dan wawancara. Analisis data dalam penelitian ini yaitu analisis statistik deskriptif dan inferensial dengan analisis uji prasyarat yaitu uji normalitas dan uji liniearitas. Selanjutnya, dilakukan uji hipotesis dengan menggunakan analisis regresi sederhana. Berdasarkan hasil analisis, maka diperoleh terdapat korelasi antara pendampingan orang tua dalam pembelajaran daring terhadap hasil belajar Matematika dengan rxy = 0,674 dengan kontribusi sebesar 56,8% dan sisanya sebesar 43,2% dipengaruhi oleh faktor-faktor lain. Hal tersebut menunjukkan bahwa nilai rhitung>rtabel pada taraf signifikansi 5% = 0,176. Maka dari itu, H0 ditolak dan Ha diterima dan dapat disimpulkan bahwa terdapat hubungan yang positif dan signifikan antara pendampingan orang tua dalam pembelajaran daring dengan hasil belajar Matematika siswa di kelas VI SD.
E-Learning Berbasis Flipped Classroom pada Mata Pelajaran Matematika
Authors: Nirarta Anak Agung Gde Agung Dwi Angga , Jampel I Nyoman , Sudarma I Komang
Published: July 2021

Pada saat pandemi telah terjadi penurunan hasil belajar matematika dikarenakan guru terlalu sering menggunakan model pembelajaran teacher center dalam proses pembelajaran. Tujuan dari penelitian ini adalah untuk menguji kelayakan e-learning berbasis flipped classroom pada mata pelajaran matematika diera covid-19. Penelitian ini menggunakan model ADDIE sebagai model penelitian. Subjek penelitian yang digunakan dalam penelitian ini adalah para ahli dan siswa. Metode pengumpulan yang digunakan adalah wawancara, observasi, dan kuesioner. Sedangkan teknik pengumpulan data yang digunakan adalah teknik analis data deskriptif kualitatif dan deskriptif kuantitatif. Hasil dari penelitian pengembangan ini adalah pertama desain pengembangan model e-learning berbasis flipped classroom pada mata pelajaran matematika meliputi analisis, desain, pengembangan, implementasi, dan evaluasi. Kedua hasil uji validitas dari para ahli dan subjek uji coba produk mendapatkan predikat valid berdasarkan: hasil review ahli isi pembelajaran dengan kualifikasi sangat baik  (93%), hasil review ahli desain pembelajaran dengan kualifikasi baik (89%), hasil review ahli media pembelajaran dengan kualifikasi sangat baik (94%), hasil uji coba perorangan dengan kualifikasi baik (80%), dan  hasil uji coba kelompok kecil dengan kualifikasi baik (87%), serta  hasil uji coba lapangan dengan kualifikasi baik (84%). Ketiga hasil efektivitas model pembelajaran e-learning berbasis flipped classroom pada mata pelajaran matematika mendapatkan hasil efektif berdasarkan hasil uji efektivitas dengan hasil 10,65 dengan  thitung > ttabel dengan taraf signifikasi 5%. Jadi berdasarkan hasil penelitian tersebut, pengembangan e-learning berbasis flipped classroom layak digunakan dalam pembelajaran matematika dan dapat meningkatkan hasil belajar siswa.
Instrumen Penilaian Motivasi Belajar IPA
Authors: Yugakisha Made Savitri , Jayanta I Nyoman Laba
Published: July 2021

Permasalahan yang terjadi terkait instrumen penilaian ini adalah guru tidak mengetahui seberapa besar motivasi belajar siswa karena tidak bertemu siswa selama pembelajaran daring, belum dilakukannya pemetaan dan analisis motivasi belajar serta tidak memiliki instrumen penilaian yang layak. Dari permasalahan tersebut, dilakukan penelitian dengan tujuan untuk menguji kelayakan instrumen penilaian motivasi belajar IPA siswa dilihat dari validitas dan reliabilitas. Jenis penelitian ini adalah penelitian pengembangan (Research and Development). Model pengembangan yang digunakan adalah model RDR  yang terdiri dari 3 tahap yaitu tahap research, development  dan research.Tahap uji coba lapangan kelompok besar, diseminasi dan implementasi tidak dilaksanakan karena waktu dan kondisi yang tidak memungkinkan. Metode pengumpulan data yang digunakan adalah wawancara, observasi, dan kuisioner. Subjek dalam penelitian ini adalah 2 ahli instrumen dan 98 siswa. Teknik menganalisis data yang digunakan adalah rumus Gregory untuk menguji validitas isi, rumus product moment untuk menguji validitas butir dan rumus Alpha-Cronbach yang skornya bukan 1 dan 0 untuk menguji reliabilitas. Hasil uji ahli instrumen menunjukkan bahwa dari 30 pernyataan kuisioner, terdapat 24 pernyataan yang relevan dan 6 pernyataan yang tidak relevan. Kemudian hasil perhitungan validitas isi sebesar 0,92 dengan kriteria validitas sangat tinggi, validitas butir yang menunjukkan 2 pernyataan tidak valid dan reliabilitas sebesar 0,6474 dengan kriteria reliabilitas kuat. Simpulan dari hasil analisis data tersebut yaitu instrumen penilaian yang dikembangkan telah menunjukkan hasil yang valid dan reliabel sehingga layak digunakan untuk menilai motivasi belajar siswa pada pembelajaran IPA SD.
Discovery-Inquiry Meningkatkan Hasil Belajar Muatan Pelajaran IPA
Authors: Prathama I W. Gylank Okka , Wibawa I Made Citra , Sudiandika I Kadek Agus
Published: July 2021

Pembelajaran kurang menggunakan model inovatif yang menyebabkan hasil belajar muatan pelajaran IPA siswa kelas V sekolah dasar dibawah kriteria ketuntasan minimal, untuk memperbaiki hal tersebut diadakan penelitian yang bertujuan untuk meningkatkan hasil belajar muatan pelajaran IPA siswa kelas V dengan menerapkan model Discovery-Inquiry. Jenis penelitian ini adalah penelitian tindakan kelas yang terdiri dari dua siklus.  Subjek penelitian pada siswa kelas V terdiri dari 21 siswa dengan rincian 13 siswa laki-laki dan 8 siswa perempuan. Metode pengumpulan data yang digunakan yakni dengan tes pilihan ganda diberikan kepada siswa, sedangkan metode analisis data yakni analisis kuantitatif dengan menghitung mean, daya serap, dan ketuntasan belajar siswa tiap siklus. Hasil Analisis data dalam penelitian ini menyatakan rerata hasil belajar pada prasiklus sebesar 67,19, siklus I sebesar 70,95, dan siklus II 81,14. Secara berurut dari prasiklus ke siklus I, prasiklus ke siklus II, dan siklus I ke siklus II terjadi peningkatan sebesar 3,37 poin, 13,95 poin dan 10,19 poin. Terjadi peningkatan juga pada daya serap siswa dari prasiklus, siklus I, dan siklus II, yaitu 67,19%; 70,95%; 81,14%. Demikian pula terdapat peningkatan persentase siswa yang nilai hasil belajarnya memenuhi KKM dari prasiklus, siklus I, dan siklus II, yaitu 38,09%; 57,14%, dan 85,71%, Jadi model pembelajaran discovery-inquiry dapat meningkatkan hasil belajar muatan pelajaran IPA siswa Sekolah Dasar.
Model Discovery Learning Berbantuan Media Power Point Meningkatkan Hasil Belajar IPA Siswa SD
Authors: Aryantini Ni Kadek , Sujana I Wayan , Sri Darmawati I Gusti Ayu Putu
Published: July 2021

Kurangnya penggunaan media dan model pembelajaran yang inovatif menyebabkan rendahnya hasil belajar IPA. Oleh sebab itu diadakan penelitian tindakan kelas yang bertujuan untuk meningkatkan hasil belajar IPA siswa kelas V sekolah dasar melalui penerapan model discovery learning berbatuan media power point. Jenis penelitian ini adalah penelitian tindakan kelas yang ini terdiri dari 2 siklus dan masing-masing siklus terdiri dari tahap perencanaan, pelaksanaan, observasi, dan refleksi. Subjek peneitian ini adalah siswa kelas V sekolah dasar yang berjumlah 27 orang. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode tes. Instrumen penelitian yakni berupa tes pilihan ganda dengan 4 option. Teknik analisis data yakni analisis deskriptif kuantitatif yaitu; mencari mean, median, modus, daya serap, dan ketuntasan belajar siswa. Hasil penelitian tindakan kelas adalah model discovery learning berbantuan media power point dapat meningkatkan hasil belajar IPA siswa kelas V sekolah dasar yang diperoleh dari hasil peningkatan hasil belajar pada kegiatan pra siklus menuju siklus I terlihat cukup signifikan dengan perolehan peningkatan pada nilai rata-rata siswa sebesar 8,28 dan ketuntasan belajar sebesar 18,52%.  Sedangkan peningkatan hasil belajar siswa dari siklus I menuju siklus II terlihat signifikan karena perolehan peningkatan rata-rata nilai siswa sebesar 9,91 dan ketuntasan belajar sebesar 18,52%. Berdasarkan hasil penelitian tindakan kelas diperoleh simpulan yakni terjadi peningkatan hasil belajar IPA melalui model discovery learning berbantuan media power point.
Pengaruh Komitmen Organisasional terhadap Kepuasan Kerja
Authors: Dwiyanti Ida Ayu Kade Asri , Bagia I Wayan
Published: July 2021

The research aimed to obtain an explanatory finding was tested on the effect of organizational commitment on job satisfaction at PT BPR Nusamba Kubutambahan. The research design used in this study was quantitative with assosiative appoarch. The subject of this research is the employee at PT BPR Nusamba Kubutambahan and the object of this research  focuses on the variabels of organizational commitment and job satisfaction. The population used in this study amounted to 60 employees. The data were collected by questionnaire then analyzed by simple reggresion analysis. The result of this research shows that Organizational Commitmen partially influence on Job Satisfaction at PT BPR Nusamba Kubutambahan amounted to 82,8% with a large influence contribution is 68,6%.
Lingkungan Kerja Dan Motivasi Kerja Karyawan Hotel Matahari Beach Resort & Spa.
Authors: Swandini Luh Putu Erik
Published: July 2021

This study aims to examine the effect of work environment and motivation towards employee performance at Matahari Beach Resort & Spa Hotel. Research design used in this study is quantitative causal. The research subjects were 122 employee who worked at Matahari Beach Resort & Spa Hotel and the objects in this study were work environment, work motivation and employee performance. Data collected through questionnaire and analyzed using path analysis. The results showed that: (1) work environment has a positive and significant affect on employee performance (2) work motivation has a positive and significant affect on employee performance (3) work environment has a positive and significant affect on work motivation and (4) work environment has a positive and significant effect on employee performance through work motivation at Matahari Beach Resort & Spa Hotel
Pengaruh Lingkungan Kerja Serta Keselamatan Dan Kesehatan Kerja Terhadap Kinerja Karyawan Bagian Produksi Pada PT. Sari Sentana Arka
Authors: Syariffudin Machrup , Parma I Putu Gede
Published: July 2021

This study aimed to obtain explanative findings about the effect of (1) working environment on employee’s performance, (2) occupational safety and health on employee’s performance, (3) working environment on employee’s occupational safety and health, and (4) working environment on employee’s performance through Occupational Health and Safety. The research design used in this study was a causal quantitative research design. The subjects of this study were all production department employees at PT. Sari Sentana Arka. The population of this research was 32 people. Data were collected using questionnaire technique to obtain the data about the working environment, occupational safety and health and employee’s performance. Data were analyzed using path analysis. The results showed that: (1) the working environment had a significant effect on employee’s performance, (2) occupational safety and health had a significant effect on employee’s performance, (3) the working environment had a significant effect on occupational safety and health, and (4) the working environment had a significant effect on employee’s performance through occupational safety and health.
Pengaruh Pemahaman Good Governance, Profesionalisme, dan Independensi pada Kinerja Auditor Perwakilan BPKP Provinsi Bali
Authors: Widiantari Ni Putu Indah Wiwik , Yuniarta Gede Adi
Published: July 2021

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman good governance, profesionalisme, dan independensi terhadap kinerja auditor perwakilan di BPKP Provinsi Bali. Metode penelitian yang digunakan adalah distribusi kuesioner. Penelitian ini adalah penelitian kuantitatif dengan data primer yang diperoleh dari kuesioner dan diukur dengan menggunakan skala likert. Populasi penelitian ini adalah semua auditor BPKP Provinsi Bali sebanyak 74 responden teknik pengambilan sampel dengan menggunakan sampling jenuh. Analisis data yang digunakan dalam penelitian ini adalah (1) analisis deskriptif, (2) tes kualitas data meliputi uji validitas dan uji reliabilitas instrumen, dan (3) analisis regresi linier berganda dengan uji asumsi klasik meliputi tes normalitas, multikolinieritas, dan heteroskedastisitas (Ghozali), 2011). Semua pengujian analisis data menggunakan bantuan program IBM SPSS 24.0 untuk Windows. Hasil penelitian menunjukkan bahwa tata kelola yang baik, profesionalisme, dan independensi berpengaruh positif terhadap kinerja auditor.
Pengaruh Pelatihan dan Pengembangan Karier Terhadap Kinerja Karyawan Munduk Moding Plantation Nature Resort and Spa
Authors: Dewi Putu Elisia Sukma , Rahmawati Putu Indah
Published: July 2021

Penelitian ini bertujuan untuk menguji pengaruh: (1) pelatihan dan pengembangan karier terhadap kinerja karyawan,(2) pelatihan terhadap pegembangan karier, (3) pelatihan terhadap kinerja karyawan, (4) pengembangan karier terhadap kinerja karyawan. Penelitian ini menggunakan desain kuantitatif kausal. Populasi dalam penelitian ini adalah karyawan pada Munduk Moding Plantation Nature Resort and Spa yang berjumlah 78 karyawan. Data dikumpulkan melalui kuesioner dan kemudian dianalisis dengan teknik analisis jalur. Hasil penelitian menunjukan bahwa: (1) pelatihan dan pengembangan karier berpengaruh signifikanterhadap kinerja karyawan, (2) pelatihan berpengaruh positif dan signifikan terhadap pengembangan karier, (3) pelatihan berpengaruh positif dan signifikan terhadap kinerja karyawan, (4) pengembangan karier berpengaruh positif dan signifikan terhadap kinerja karyawan.
Pengaruh Motivasi Kerja Terhadap Kepuasan Kepuasan Kerja Serta Dampaknya Pada Kinerja Karyawan di Hotel Bali Niksoma Boutique Beach Resort
Authors: Kirani Kadek Dwi Balqis , Bagia I Wayan
Published: July 2021

Penelitian ini bertujuan untuk menguji pengaruh (1) motivasi kerja tehadap kinerja karyawan, (2) kepuasan kerja terhadap kinerja karyawan, (3) motivasi kerja terhadap kepuasan kerja, (4) motivasi kerja dan kepuasan kerja terhadap kinerja di Hotel Bali Niksoma Boutique Beach Resort. Desain penelitian yang digunakan pada penelitian ini adalah kuantitatif kausal. Subjek penelitian ini adalah seluruh karyawan pada di Hotel Bali Niksoma Boutique Beach Resort. Objek penelitian ini berfokus pada variabel motivasi kerja, kepuasan kerja dan kinerja karyawan. Populasi yang digunakan dalam penelitian ini berjumlah 124 orang. Data dikumpulkan dengan teknik wawancara dan kuesioner yang dianalisis dengan menggunakan analisis jalur. Hasil yang diperoleh dalam penelitian ini menunjukan bahwa, (1) motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan, (2) kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan, (3) motivasi kerja berpengaruh positif dan signifikan terhadap kepuasan kerja, (4) motivasi kerja dan kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawa di Hotel Bali Niksoma Boutique Beach Resort.
Pengaruh Kompetensi dan Kompensasi terhadap Kinerja Karyawan pada Hotel Aneka Lovina Villas and Spa Tahun 2019
Authors: Armada I Made , Heryanda Komang Krisna
Published: July 2021

This study aims to examine the effect of (1) competence and compensation for employee performance, (2) competence for compensation, (3) competence for employee performance, and (4) compensation for employee performance at various Lovina Villas And Spa hotels. The research design used in this study is causal quantitative. The subjects of this study were employees at the Hotel Aneka Lovina Villas and Spa and the object was competence, compensation, and employee performance. The population in this research is all employees of all employees who work at Aneka Hotel Lovina Villas and Spa, amounting to 44 employees. All populations are made as observation units, therefore this study is included as population research. Data collected by questionnaire technique, then analyzed by path analysis. The results showed that, (1) competence and compensation had a positive effect on employee performance, (2) competence had a positive effect on compensation, (3) competence had a positive effect on employee performance, and (4) compensation had a positive effect on employee performance at Aneka Lovina Hotel Villas and Spa. Keywords: employee performance, compensation, competence
Pengaruh Motivasi Kerja Terhadap Kinerja Pada Pegawai Puskesmas
Authors: Wulandari Putu Ayu Asri , Bagia I Wayan
Published: July 2021

Penelitian ini bertujuan untuk memperoleh penjelasan eksplanatif yang teruji mengenai pengaruh motivasi kerja terhadap kinerja pegawai pada Puskesmas Seririt III. Desain penelitian yang digunakan dalam penelitian ini adalah desain penelitian kuantitatif kausal. Jenis data yang digunakan adalah data primer dan dikumpulkan dengan metode kuesioner. Subjek penelitian ini adalah seluruh pegawai Puskesmas Seririt III yang berjumlah 32 orang, sehingga penelitian ini termasuk kategori penelitian populasi. Data yang diperoleh dianalisis menggunakan analisis regresi linier sederhana. Hasil penelitian menunjukkan ada pengaruh positif dari motivasi kerja terhadap kinerja pegawai pada Puskesmas Seririt III. Berdasarkan koefisien determinasi, motivasi kerja berpengaruh sebesar 68,8% terhadap kinerja pegawai dan sisanya sebesar 31,2% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
Pengaruh Relationship Marketing dan Kepuasan Pelanggan Terhadap Loyalitas Pelanggan Indihome pada PT. Telkom Datel Singaraja
Authors: Atmaja Putu Dibia , Yulianthini Ni Nyoman
Published: July 2021

Penelitian ini bertujuan untuk menguji pengaruh (1) relationship marketing tehadap loyalitas pelanggan, (2) kepuasan pelanggan terhadap loyalitas pelanggan, (3) relationship marketing terhadap kepuasan pelanggan, (4) relationship marketing tehadap loyalitas pelanggan melalui kepuasan pelanggan Indihome pada PT Telkom Datel Singaraja. Desain penelitian yang digunakan pada penelitian ini adalah kuantitatif kausal. Subjek penelitian ini adalah pelanggan Indihome pada PT Telkom Datel Singaraja. Objek penelitian ini berfokus pada variabel relationship marketing, kepuasan pelanggan dan loyalitas pelanggan. Jumlah sampel yang digunakan dalam penelitian ini berjumlah 100 orang. Data dikumpulkan dengan teknik observasi, pencatatan dokumen dan kuesioner yang dianalisis dengan menggunakan analisis jalur. Hasil yang diperoleh dalam penelitian ini menunjukan bahwa, (1) relationship marketing berpengaruh positif dan signifikan terhadap loyalitas pelanggan, (2) kepuasan pelanggan berpengaruh positif dan signifikan terhadap loyalitas pelanggan, (3) relationship marketing berpengaruh positif dan signifikan terhadap kepuasan pelanggan, (4) relationship marketing berpengaruh positif dan signifikan terhadap loyalitas pelanggan melalui kepuasan pelanggan Indihome pada PT Telkom Datel Singaraja
Pengaruh Kompetensi Aparatur Desa, Efektivitas Pengendalian Internal, dan Moral Sesitivity terhadap Pencegahan Fraud dalam Pengelolaan Keuangan Desa
Authors: Armelia Putu Ayu , Wahyuni Made Arie
Published: July 2021

This study aims to determine the effect of village apparatus competence, effectiveness of internal control, and moral sensitivity on fraud prevention in village financial management in the Banjar District. This study uses a quantitative approach. The research sample consisted of 51 respondents consisting of the village head, treasurer, and the chairman of the Village Consultative Body (BPD) from 17 villages in the Banjar District, determined by the nonprobability..sampling..method, namely purposive sampling. The type of data used is a questionnaire distributed directly to respondents. The data analysis technique used is multiple linear regression analysis and the presentation of data is assisted with the SPSS 22 program for windows. The results of this study indicate that the competence of village officials does not affect fraud prevention in village financial management, the effectiveness of internal control has positive and significante effect on fraud prevention in village financial management and moral sensitivity has a positive and significant effect on fraud prevention in village financial manageme inthe District Banjar Buleleng Regency.
Determinan Kualitas Laporan Keuangan Koperasi Pegawai Negeri: Pengujian Peran Moderasi Tingkat Penerapan Sistem Pengendalian Internal
Authors: Ardianti Ni Ketut Siti , Prayudi Made Aristia
Published: July 2021

The purpose of this research is to empirically prove the influence of understanding of cooperative accounting based on SAK-ETAP, and the use of accounting information systems on the quality of financial statements of KPN and to determine the effect of internal control systems in moderating the relationship between understanding of cooperative accounting based on SAK-ETAP, and the use of systems accounting information. The research method used is a causal quantitative method, the type of data used is primary data, using the instrument method in the form of a questionnaire. Samples were obtained using the purposive sampling method. Data analysis techniques used were t test and interaction test (Moderated Regression Aanlysis). The results of this study indicate that: (1) understanding of cooperative accounting based on SAK-ETAP has a positive and significant effect on the quality of the KPN financial statements, (2) the use of accounting information systems has a positive and significant effect on the quality of the KPN financial statements, (3) the system internal control strengthens the positive relationship between SAK-ETAP-based cooperative accounting understanding and the quality of the KPN financial statements, (4) the internal control system strengthens the positive relationship between the utilization of accounting information systems and the quality of the KPN financial statements.
Analisis Efektivitas Sistem Pengendalian Internal Dalam Mengatasi Kredit Macet Dengan Menerapkan Prinsip “Pang Pade Payu” Pada BUMDES Sidi Amerta
Authors: Erawati Made , Atmadja Anantawikrama Tungga
Published: July 2021

BUMDes Sidi Amerta is an official institution with a village managed by a joint and legal entity village, one of the operations of which is a savings and loan business. This study was intended to find out (1) How the internal control system applied by the Sidi Amerta Village Business Entity in implementing bad credit, (2) How to apply the "pang pade payu" principle to get bad credit at the Sidi Amerta BUMDes. In this study using a descriptive method with a qualitatitive approach. The data collection method was obtained through the observation method, the interview method, and the documentation method conducted at BUMDes Sidi Amerta. The data processing that has been collected is then completed through data reduction, data presentation and making conclusion.The results showed that the implementation of (1) the internal control system at BUMDes Sidii Amerta was quite good with supervision carried out effectively, but the management's knowledge in the field of accounting allowed for fraud; (2) The effectiveness of the application of the principle of "pang pade payu" for bad loans is quite effective, because it uses a family that makes the recipients get relief in paying for their needs without protection increasing the importance of care to pay for their needs; (3) Suggestions for follow-up actions carried out are more selective in granting loans in accordance with the ability of the credit assistance.
Analisis Perlakuan Akuntansi Asset Biologis Berdasarkan PSAK 69 Pada Organisasi Simantri Kelompok Tani Ternak Sapi “Sato Amerta Utama”
Authors: Mahendra I Kadek Agus Setya , Diatmika I Putu Gede
Published: July 2021

Biological assets are assets in the form of animals or plants undergoing transformation, resulting in qualitative and quantitative changes. The application of biological assets to date has not been widely used by entities engaged in livestock entities, even though the PSAK 69 standard is active in Indonesia on January 1, 2018. This research was conducted to determine the accounting treatment of biological assets in the Simantri organization Sato Amerta Utama cattle group , Baluk Village based on PSAK 69. The purpose of this study was to determine the measurement, recognition and disclosure of biological assets in Simantri Sato Amerta. This research was conducted using qualitative methods. Data obtained from interviews, observations and documentation. Furthermore, the data from these results are analyzed by data reduction, data presentation and conclusion drawing.This research aims to understand the accounting treatment of biological assets based on PSAK 69 in the Simantri organization of the Sato Amerta Utama cattle group in Baluk Village based on PSAK 69. In this study, to get the data validity is done by triangulation. Achievements in this research show that related to the measurement, recognition and disclosure of biological assets in Simantri Sato Amerta Utama is not fully in accordance with applicable standards, namely PSAK 69. See from the measurement still uses historical costs as acquisition prices and recording is still simple.
Peluang Riset Strategi Bumdes Sebagai Dasar Pengembangan Perekonomian Masyarakat: Sebuah Studi Literatur
Authors: Ihsan M , Irma Irma , Ladjin Burhanuddin , Widyatama Arif
Published: July 2021

The purpose of this article is to discover the potential for research on BUMDes strategies. This article is considered important because research on BUMDes is still very limited so that it can make a very large contribution to BUMDes research space. Bumdes has an important role in building the economy in the village. However, the condition that occurs is that there are still many conditions of rural community human resources, especially Bumdes officials, who do not have good management skills and financial literacy in managing Bumdes. This research was conducted with a literature study using Leximancer to determine the potential for future research. The results of this study indicate that there are 4 (four)  important variables that need to be considered by further research, namely environmental, business, innovation and performance.
Analisis Pemahaman Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Melalui Preferensi Risiko Sebagai Variabel Moderasi
Authors: Wulandari Retno
Published: July 2021

The purpose of the article is to test its effect and to analyze the understanding variables and tax sanctions on tax compliance with risk preference as a moderating variable regis-tered at KPP Malang Utara. Collecting data using a questionnaire distributed to WP with a purposive sampling approach that has reported SPT. The data technique used is multiple linear regression analysis and moderation analysis of the absolute difference value test approach. The results state that understanding and sanctions affect WP com-pliance. Risk preferences are also capable of modifying understanding and sanctions.
Stability analysis of wooden arches with account for nonlinear creep
Authors: Yazyev S. В. , Andreev V. I. , Chepurnenko А. S.
Published: July 2021

Introduction. The paper deals with the calculation of wooden arches taking into account the nonlinear relationship between stresses and instantaneous deformations, as well as creep and geometric nonlinearity, are considered. The analysis is based on the integral equation of the viscoelastoplastic hereditary aging model, originally proposed by A.G. Tamrazyan [1] to describe the nonlinear creep of concrete. Materials and Methods. The creep measure is taken in accordance with the work of I.E. Prokopovich and V.A. Zedgenidze [2] as a sum of exponential functions. The transition from the integral form of the creep law to the differential form is shown. The relationship between stresses and instantaneous deformations for wood under compression is determined from the Gerstner formula, and elastic work is assumed under tension. The solution is carried out using the finite element method in combination with the Newton-Raphson method and the Euler method according to the scheme that involves a stepwise increase in the load with correction of the stiffness matrix taking into account the change in the coordinates of the nodes with the sequential calculation of additional displacements of the nodes, which are due to the residual forces. The proposed approach for increasing the accuracy of determination of creep deformations at each step provides using the fourth-order Runge-Kutta method instead of the Euler method. Results. Based on the Lagrange variational principle, expressions are obtained for the stiffness matrix and the vector of additional dummy loads due to creep. The method developed by the authors is implemented in the form of a program in the MATLAB environment. Calculation examples are given for parabolic arches simply supported at the ends without an intermediate hinge and with an intermediate hinge in the middle of the span under the action of a uniformly distributed load. The results obtained are compared in the viscoelastic and viscoelastic formulation. The reliability of the results is validated through the calculation in the elastic formulation in the ANSYS software package. Discussion and Conclusions. For the arches considered, it is found that even with a load close to the instant critical, the growth of time travel is limited. Thus, the nature of their work under creep conditions differs drastically from the nature of the deformation of compressed rods.
Finite element modeling of the joint action of flow slide and protective structure
Authors: Gaidzhurov Р. Р. , Saveleva N. А. , Dyachenkov V. А.
Published: July 2021

Introduction. In the context of the problem of plane deformation, a finite-element model of a natural landslide slope is developed. It allows for the joint work of a flow slide and a protective engineering structure. The Drucker-Prager model is used to take into account the physical nonlinearity of the slope layer material. To activate the kinematic instability, a viscoelastic interlayer is introduced into the design scheme, along which the landslide layer slides.

Materials and Methods. Numerical experiments were performed using the ANSYS Mechanical software package, which implements the finite element method in the form of the displacement method. Slope discretization is performed on the basis of PLANE42 flat four-node finite elements. To simulate the displacement of the landslide layer relative to the fixed base, the combined viscoelastic elements COMBIN14 were used.

Results. A physically nonlinear model of a natural landslide slope consisting of a base, a landslide layer, and a viscoelastic interlayer, is formalized. An engineering technique for analyzing the stress-strain state of the “slopeprotective structure” system has been developed, taking into account the kinematic instability of the landslide layer. A series of computational experiments was carried out.

Discussion and Conclusion. Based on the calculations performed, it is shown that the proposed method enables to specify the force action of the landslide layer on the protective structure and, thereby, to increase the reliability of the risk assessment when activating the landslide process.
Visualization of internal defects using a deep generative neural network model and ultrasonic nondestructive testing
Authors: Vasiliev Р. V. , Senichev А. V. , Giorgio I.
Published: July 2021

Introduction. The development of machine learning methods has given a new impulse to solving inverse problems in mechanics. Many studies show that along with well-behaved techniques of ultrasonic, magnetic, and thermal nondestructive testing, the latest methods are used, including those based on neural network models. In this paper, we demonstrate the potential application of machine learning methods in the problem of two-dimensional ultrasound imaging.

Materials and Methods. We have developed an experimental model of acoustic ultrasonic non-destructive testing, in which the probing of the object under study takes place, followed by the recording of the response signals. The propagation of an ultrasonic wave is modeled by the finite difference method in the time domain. An ultrasonic signal received at the internal points of the control object is applied to the input of the convolutional neural network. At the output, an image that visualizes the internal defect is generated.

Results. In the course of the performed complex of numerical experiments, a data set was generated for training a convolutional neural network. A convolutional neural network model, which is developed to solve the problem of visualizing internal defects based on methods of ultrasonic nondestructive testing, is presented. This model has a small size, which is 3.8 million parameters. Its simplicity and versatility provide high-speed learning and a wide range of applications in the class of related problems. The presented results show a high degree of information content of the ultrasonic response and its correspondence to the real form of an internal defect located inside the test object. The effect of geometric parameters of defects on the accuracy of the neural network model is investigated.

Discussion and Conclusion. The results obtained have established that the proposed model shows a high operating accuracy (F1 > 0.95) in cases when the wavelength of the probe pulse is tens of times less than the size of the defect. We believe that the combination of the proposed methods in this approach can serve as a good starting point for future research in solving flaw defection problems and inverse problems in general.
Influence of stiffness of the mechanical part of the drive and cutting parameters on the shaping elastic deformation control
Authors: Zakovorotny V. L. , Gvindjiliya V. Е. , Zakalyuzhny А. А.
Published: July 2021

Introduction. One of the ways to improve the accuracy of manufacturing parts by cutting is related to the control of elastic deformations of the tool and the workpiece. This is particularly true for slender parts, whose stiffness law along the tool path is given. In this case, the control parameter, as a rule, is the return flow rate, which affects the cutting forces, whose change causes variations in elastic deformations. To provide the specified accuracy of the diameter, it is required to coordinate the controlled trajectory of the feed drive speed with the feed rate and a priori given law of change in the stiffness of the workpiece or the law of variation of the cutting process parameters. To do this, it is required to determine the law of converting the engine speed into the feed rate, and, ultimately, into elastic deformations. This law depends on the stiffness of the mechanical part of the feed drive and the changing parameters of the cutting process.

Materials and Methods. The paper presents mathematical modeling and, on its basis, analysis of the conversion of the feed rate into cutting forces, taking into account the final stiffness value of the mechanical part of the drive and the evolutionary parameters of the cutting process.

Results. It is shown that, starting from a certain critical value, the law of converting the feed rate into cutting forces becomes fundamentally dependent on the stiffness of the mechanical part of the drive. At the same time, there is an increase in time for setting a new force value when the feed rate varies, which affects the accuracy of providing forces that are consistent with the stiffness law of the part. The paper presents algorithms for calculating elastic deformations for a given stiffness law, as well as algorithms for calculating the trajectory of the feed rate at which the deformations remain constant. It is shown that the law of conversion is also affected by variations in the cutting parameters.

Discussion and Conclusion. The frequency and time characteristics of the conversion are discussed. A conclusion is made about the accuracy of the diameter formed through cutting, depending on the stiffness of the mechanical part of the feed drive and on some parameters of the cutting process.
Technology and equipment for friction stir preweld edge preparation
Authors: Lyudmirsky Y. G. , Soloviev А. N. , Soltovets М. V. , Kotlyshev R. R. , Mironov I. V. , Kramskoy А. V.
Published: July 2021

Introduction. Friction stir welding is widely used due to certain advantages of this method. Factors that reduce the strength of joints made of high-strength aluminum alloys are considered. When welding flat sheets, an effective way to increase the strength of the weld is edge thickening. The paper proposes a method for such thickening. A device is developed, calculations and experiments are carried out.

Materials and Methods. Laboratory equipment has been developed to provide simultaneous thickening of two edges to be welded. The main component of this equipment is a steel roller, which is rolled along the edges of two blanks and thickens them due to plastic deformation. The same setup can be used for the friction stir welding process. To calculate the geometry of the thickened edges and the parameters of the deforming roller depending on the value of the edge settlement, a mathematical model based on the contact problem for elastic (roller) and elastoplastic (blank) bodies with a bilinear hardening law has been developed. A three-dimensional simplified geometric model of the facility with account of its symmetry has been constructed. On the contact surfaces, special contact finite elements were selected and the finite element mesh was refined. The numerical implementation of the model was carried out in the ANSYS package.

Results. The theoretical model provides assessing the stress-strain state of interacting elements. On the basis of the developed finite element model, the parameters of the thickened edges are calculated, and the geometry of the thickened edges is defined. Using the developed laboratory equipment, full-scale experiments on thickening the edges of the blanks were carried out. The experimental results confirm the adequacy of the developed theoretical model and calculations based on it. The possibility of adjusting the size of the thickened edges is shown.

Discussion and Conclusion. A technology for obtaining thickened edges in places of welds is proposed. It will reduce the metal consumption of structures and ensure the bearing capacity of welded joints not lower than similar characteristics of the base metal. A theoretical model of the process is developed, and a numerical experiment providing the selection of the process parameters is carried out.
Rational Possibility of Generating Power Laws in the Synthesis of Cam Mechanisms
Authors: Paleva-Kadiyska B. I. , Roussev R. А. , Galabov V. В.
Published: July 2021

Introduction.The generation of polynomial power laws of motion for the synthesis of cam mechanisms is complicated by the need to determine the coefficients of power polynomials. The study objective is to discover a rational capability of generating рower law swith arbitrary terms number under s with an rbitrary number of terms under the synthesis of cam mechanisms.

Materials and Methods.A unified formula for determining the values of coefficients of power polynomials with any number of integers and/or non-integer exponents is derived through the so-called transfinite mathematical induction.

Results.A unified formula for determining the values of coefficients, which gives correct results for any number of even and/or odd exponents, is presented. The correctness of the derived formula is validated by the results on the multiple checks for different numbers, even and odd values of the exponents of quinquinomial and hexanomial power functions.

Discussion and Conclusions. A unified formula for determining the values of coefficients of power polynomials makes it possible to rationally define the laws of motion without finite and infinite spikes in the synthesis of elastic cam-lever systems. This provides a rational determination of the laws of motion without finite and infinite spikes in the synthesis of elastic cam-lever systems, and simple verification of the accuracy of the results obtained. The functions are particularly suitable for the synthesis of polydyne cams, as well as cams, since one polynomial can be used throughout the entire geometric mechanism cycle.
Control algorithm for an elastic-viscoplastic model to study processes of shock interaction of bodies
Authors: Lapshin V. L. , Zenkov Е. V.
Published: July 2021

Introduction. In engineering practice, dynamic processes, with the help of which mechanics of interaction of machine components and structural elements are described and studied, are of great importance. These dynamic processes are the cause of large deformations leading to the destruction. The research objective is to develop a more accurate shock simulation algorithm through the controlled transformation of the mechanorheological shock process model from elasticviscous to elastic-viscoplastic.

Materials and Methods. Differential equations of the model movement are proposed. The conditions for the transformation of the model during the transition from elastic to plastic deformations, from the stage of loading the model to the stage of unloading under the shock interaction with the surface, are considered. When calculating deformations, the assumption is made that elastic and plastic deformations occur simultaneously from the very onset of the impact. The model functioning method is considered in detail, the algorithm of the model operation is developed, the logic of its functioning is described in detail.

Results. To study shock processes, a mechanoreological elastic-viscoplastic model was developed. An important parameter of the model is the force corresponding to the onset of plastic deformation. As a result of the research, a more perfect algorithm was created, and a new computer program was developed to study the shock process using an elasticviscoplastic model with an adjustable elastic-plastic transformation.

Discussion and Conclusions. The results obtained can be used to improve the accuracy and reliability of simulation of shock processes in order to further develop the techniques for determining the physical and mechanical characteristics of materials by shock methods. Knowledge of the mechanical characteristics of materials is required when solving various research problems through mathematical modeling of vibration and shock processes. At the same time, an important task is to adapt the design model to the real shock process, for which it is required to develop appropriate methods and techniques.
Theoretical foundations of the organization of branches and repetitions in programs in the logic programming language Prolog
Authors: Zdor D. V.
Published: July 2021

Introduction. The organization of branches and repetitions in the context of logical programming is considered by an example of the Prolog language. The fundamental feature of the program in a logical programming language is the fact that a computer must solve a problem by reasoning like a human. Such a program contains a description of objects and relations between them in the language of mathematical logic. At the same time, the software implementation of branching and repetition remains a challenge in the absence of special operators for the indicated constructions in the logical language. The objectives of the study are to identify the most effective ways to solve problems using branching and repetition by means of the logic programming language Prolog, as well as to demonstrate the results obtained by examples of computational problems.  Materials and Methods. An analysis of the literature on the subject of the study was carried out. Methods of generalization and systematization of knowledge, of the program testing, and analysis of the program execution were used.  Results. Constructions of branching and repetition organization in a Prolog program are proposed. To organize repetitions, various options for completing a recursive cycle when solving problems are given.  Discussion and Conclusions. The methods of organizing branches and repetitions in the logic programming language Prolog are considered. All these methods are illustrated by examples of solving computational problems. The results obtained can be used in the further development of the recursive predicates in logical programming languages, as well as in the educational process when studying logical programming in the Prolog language. The examples of programs given in the paper provide using them as a technological basis for programming branches and repetitions in the logic programming language Prolog.