bluuebunny/crossref_metadata_2025_split huggingface dataset:
Bahasa IndoAnalisis Kesuksesan SIPKD Berdasarkan Model Delone & Mclean Pada Sekretariat Daerah Kabupaten Bulelengnesia
Authors: Indra Rai I Putu G. Lanang , Sadha Suardikha I Made 
Published: March 2020

The success of an accounting information system in managing regional finances of government agencies is very important to note. Especially if there is a phenomenon of switching from one system to another. The success or failure of the system used can have an impact on employee performance. The purpose of this study is to assess the successful use of the SIPKD based on the DeLone & McLean Model (2003). The study was conducted at the Regional Secretariat of the Regency of Buleleng. This study uses non-probability sampling method with saturated sample technique. The analysis technique used is partial least square analysis. The results of the analysis found that there was a significant influence between the variables of information quality on system use, information quality on user satisfaction, system use on individual performance, and user satisfaction on individual performance. The level of success of the system measured at this level of effectiveness found that the implementation of SIPKD in the Regional Secretariat of Buleleng Regency was classified as successful.
Keywords : DeLone & McLean Model; SIPKD; SIA Succes; Individual Performance
Pengaruh Gaya Kepemimpinan, Komitmen Organisasi dan Motivasi Kerja Terhadap Kinerja Perusahaan
Authors: Sartika Ni Kadek Putri , Wijana Asmara Putra I Nym 
Published: March 2020

This research was conducted at PT. Prosperous Indobali Trada all branches in Bali. Data collection is done by questionnaire with saturated sampling technique. The number of employees who become respondents is as many as 46 people. Data Analysis Method used in this research is to use multiple linear regression analysis. Based on the results of the analysis found Leadership Style has a positive and significant effect on company performance. This shows that the greater the leadership style the company will increase. Positive and significant organizational commitment to the company's performance. This shows the higher level of organizational commitment, the higher the company will be. Positive and significant work motivation on company performance. This shows the higher level of work motivation, the higher the increase in the company.
Keywords : Leadership Style; Organizational Commitment; Motivation; Performance.
Pengaruh Komponen Risk Based Bank Rating Pada Nilai Perusahaan Perbankan
Authors: Savitri Ketut Krisna , Ramantha I Wayan 
Published: March 2020

This study aims to empirically examine the effect of the risk-based bank rating component as measured by non-performing loans, loan to deposit ratio, good corporate governance, return on assets and capital adequacy ratio on the value of banking companies listed on the Indonesia Stock Exchange (BEI) Year 2013-2017. The research sample was selected using the nonprobability sampling method with a purposive sampling technique and obtained as many as 6 banking companies, so that the number of observations with a study period of 5 years was 30 observations. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that non-performing loans and loan to deposit ratios have a negative effect on the value of banking companies. Return on assets and capital adequacy ratio have a positive effect on the value of banking companies and good corporate governance does not affect the value of banking companies.
Keywords : Risk Based Bank Rating; Company Value; Banking.
Dampak Reverse Stock Split terhadap Nilai Perusahaan yang Terdaftar di Bursa Efek Indonesia
Authors: Budiarti Evelin , Putra Astika Ida Bagus 
Published: March 2020

Maximizing the firms value is one of the company’s goals in running its business. The value of a company is often affected by the share price. The stock price itself changes because of the demand and supply in the market. In making investment decisions, investors consider several factors, such as information of corporate actions. Reverse stock split is one type of corporate action. The purpose of this study is to obtain empirical evidence regarding differences of firms value before and after reverse stock split. This research was conducted at companies published on the Indonesia Stock Exchange in 2009-2018. Samples were selected using purposive sampling method so as many as 15 companies were obtained. The data analysis technique used in this study was the Wilcoxon test. The results of this study indicate there is no difference of firms value between before and after a reverse stock split.
Keywords : Reverse Stock Split; Stock Split Down; Firms Value.
Pengaruh Kompetensi SDM, Moralitas, Whistleblowing dan SPI Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa
Authors: Jayanti Luh Sri Isa Dewi , Suardana Ketut Alit 
Published: March 2020

The purpose of this study was to empirically examine the effect of human resource competence, morality, whistleblowing and internal control systems on fraud prevention in partial village financial management. This research was conducted in 27 Dinas Villages in Denpasar City using total or census methods. Respondents used were 108 people. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that human resource competence, morality, whistleblowing, and internal control systems have a positive effect on fraud prevention in village financial management. This means, with the competence of human resources, good morality and a strong internal control system, it can prevent fraud in the management of village finances.
Keywords : Human Resource Competence; Morality; Whistleblowing; Internal Control System; Fraud.
Analisis Pengaruh Direktur dan Komisaris Wanita terhadap Performa Perusahaan Asuransi Jiwa di Indonesia
Authors: Kandrasyah Arya , Denita Graciala , Ambar Dyah , Fresno Musa , Hanggraeni Dewi 
Published: March 2020

This research aims to determine whether the composition and attributes of female in the company’s board influence the performance of life insurance companies in Indonesia. The method used in this research is quantitative method, with pooled least square multiple regression technique. This research sample consist of 22 life insurance company in Indonesia on the 2014-2018 period. This research result shows that the female composition on the company’s board influences the performance of life insurance companies in Indonesia. While the educational and multi-directorship attributes, as well as corporate governance affect the performance of life insurance companies in Indonesia.
Keywords : Performance; Female director; Female commissioner; Corporate Governance; Life Insurance.
Dampak Privatisasi BUMN Terhadap Kinerja Keuangan BUMN Indonesia
Authors: Annisa Tapi Omas , Khusnu Alif Jeffits 
Published: March 2020

This study aims to examine the differences in state-owned companies before privatization and after privatization is conducted in terms of the company’s financial perfomance. The company’s financial performance uses 10 financial of Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Return On Assets, Return on Investment, Current Ratio, Total Debt to Total Asset Ratio, Total Debt to Equity Ratio, Fix Asset Turnover Ratio, Net Asset Turnover Ratio. This study method uses quantitative research. Data analysis uses mann-whitney different test. The sample of state-owned companies with a period consisting of 4 years before privatization and 4 years after privatization. Hypothesis test results show that the financial performance of state-owned companies after privatization is better than before privatization.
Pengaruh Penerapan Prinsip GCG pada Persepsi Kualitas Informasi Keuangan PERUMDA Air Minum Tirta Sewaka Darma
Authors: Pratama Giri Gede Rudi Harta , Supadmi Ni Luh 
Published: March 2020

The purpose of this study is to empirically assess the principle of transparency, accountability, accountability, independence and fairness/equality. This research was conducted at PERUMDA Air Minum Tirta Sewaka Darma with a quantitative approach that is in the form of associative. This research uses primary data of secondary data. A population of 340 employees and samples were selected using the purposive sampling technique of 56 employees. Data analysis techniques are double linear regression. Based on the results shows that transparency, accountability, responsibility, independence and fairness/equality influence positive and significant to the quality of financial information.
Keywords: Transparency; Accountability; Responsibility, Independency; Fairness.
Analisis Pengaruh Fraud Triangle Terhadap Kecurangan Akademik (Academic Fraud ) Mahasiswa Akuntansi Universitas Udayana
Authors: Sihombing Michael , Budiartha I Ketut 
Published: March 2020

Academic fraud is dishonest behavior committed by individuals in an academic environment in order to obtain their own benefits. This research aims to examine fraud triangle (pressure, opportunity, and rationalization) on the academic fraud of accounting students at Udayana University. The number of samples is 228 people, with the method of puposive sampling, especially non-probability sampling. Data collection is done through google form. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that pressure, opportunity, and rationalization had a positive and significant effect on academic fraud.
Keywords: Pressure; Opportunity; Rationalization; Academic Fraud.
Pengaruh Komite Audit dan Managerial Entrenchment terhadap Agresivitas Pajak serta Implikasinya terhadap Kinerja Keuangan Perusahaan
Authors: Andika Noviawan Lalu , Handajani Lilik , Ardana Putra I Nyoman Nugraha 
Published: March 2020

This study aims to analyze the relationship between the audit committee and managerial entrenchment on tax aggressiveness and its implications for the company’s financial performance. A total of 71 manufacturing companies on the Indonesian Stock Exchange during the 2015-2017 periode were research samples. The results of data analysis using Partial Least Square show that managerial entrenchment and tax aggressiveness have a significant negative effect on financial performance. Managerial entrenchment reduces the company’s demand for monitoring of managers which results in a decrease in financial performance. Meanwhile, tax aggressiveness can cover managers’ rent extraction actions that impact on declining financial performance.
Keywords: Audit Committee; Managerial Entrenchment; Tax Aggressiveness; Financial Performance.
Um estudo sobre o gênero digital HQtrônica em língua inglesa
Authors: Testa Luana Fossatti , Denardi Didiê Ana Ceni , Muniz-Oliveira Siderlene 
Published: March 2020

Devido às inúmeras transformações que o contexto educacional vem sofrendo nos últimos anos, o professor necessita desenvolver um trabalho que desperte o interesse dos alunos. Isso pode ser possível por meio dos gêneros digitais. Objetivamos neste artigo analisar o gênero digital HQtrônica, para posterior construção de um modelo didático e de sequências didáticas. Embasamo-nos na abordagem teórica do Interacionismo Sociodiscursivo, dos gêneros textuais e digitais, HQtrônicas, multimodalidade e ressemeotização. Na análise verificou-se a situação de produção, os mecanismos textuais e enunciativos, e os processos multimodais e ressemióticos do gênero. Foi possível concluir que o gênero digital HQtrônica é um importante objeto de estudo a ser utilizado pelo professor no ensino de línguas.
An Economic Study of a Wind Energy Project Using Different Sources of Wind Data
Authors: Hadi Firas A. , Oudah Samah Shyaa , Al-Baldawi Rafa A. 
Published: March 2020

In this study, a preliminary economic feasibility study of the project of wind power at the site of Al-Shehabi (Wasit-Iraq) was conducted using measured wind data at altitudes of 10, 30, 50 and 52 m per 10 minutes. For the purpose of comparison, data from NASA were used at the same location at 50 m height. The lowest unit cost of electricity from wind energy was found to be 0.028 $/Kwh and 0.0399 $/Kwh by using the standard methodologies of Levelized Cost of Energy (LCOE) equation and Net Present Value (NPV) procedure, respectively. Furthermore, RETScreen software was used to perform the economic prefeasibility study of a proposed wind farm. The study concludes that this site is economically feasible if a wind farm with 5.0 MW of ten wind turbines (EWT DW54) was established, with an NPV of $11,309,956, after-tax IRR of 24.7%, a simple payback period of 6.1 years, and a capacity factor of 38.34%. Finally, this wind farm development will result in a reduction in greenhouse gases of 31876 tCO2 per year. The sensitivity and risk analysis were performed and guarantee the safety of specified financial input parameters values.
In Vitro Oncolytic activity of non-virulent Newcastle Disease Virus LaSota Strain against Mouse mammary adenocarcinoma
Authors: Hassan Sarah A.H. , Allawe Aida B. , Al-Shammari Ahmed Majeed 
Published: March 2020

Newcastle disease virus (NDV) is a wide-spectrum anti-tumor agent. The oncolytic selectivity of NDV, a family of Paramyxoviridae, depends on the differential type of inducing different death pathways. This work was conducted to further understand the oncolytic effect of LaSota strain. A mouse breast cancer model (Murine mammary adenocarcinoma cell line AMN3) was used in this study. Methyl Thiazolyl Tetrazolium (MTT) viability assay tested different NDV multiplicity of infection (MOI) values on mouse mammary adenocarcinoma cells incubated for 72 hours post-infection. The IC50 values and anti-tumor activity of LaSota strain against AMN3 cell line were determined. Following Hematoxylin and Eosin Stain, we examined the morphological modifications of IC50 along with 10 MOI values of NDV. The induction of NDV apoptosis in AMN3 cells was investigated using the technique of staining acridine orange and propidium iodide (AO / PI). Immunocytochemistry assay was performed using anti-NDV mAbs and caspases 8 and 9 to study NDV replication and apoptosis induction mechanisms. The lentogenic LaSota NDV strain, a live vaccine, demonstrated the oncolytic effect on mammary cancer cells of the AMN3 mouse and showed that LaSota strain triggered a dose-dependent increase in infected cellsâ€™ apoptosis relative to untreated mammary cancer cells. The immunocytochemistry study showed that NDV infected cells were positive for virus infection and that caspase9 in mouse mammary cancer cells after LaSota strain infection was significantly enhanced compared to caspase 8. In conclusions, NDV LaSota strain had oncolytic effects by destroying tumor cells and triggering the intrinsic apoptosis pathways in mouse mammary cancer cells. However, the mechanisms of the in vivo anti-tumor activity need to be better understood.
Typ temperamentu i poziom samokontroli emocjonalnej u młodocianych przestępców
Authors: Lammek Mateusz Jan 
Published: March 2020

Celem badania jest poznanie związku między typem temperamentu a poziomem samokontroli emocjonalnej u młodocianych przestępców. W badaniu zostały użyte następujące narzędzia badawcze: Kwestionariusz temperamentu Littauer, Kwestionariusz temperamentu Bussa i Plomina (EAS-D) oraz Kwestionariusz samokontroli emocjonalnej Jerzego Brzezińskiego (KKE). Badania przeprowadzono na grupie mężczyzn (N = 36) w wieku 18–21 lat, odbywających karę pozbawienia wolności w jednostkach penitencjarnych na terenie Okręgowego Inspektoratu Służby Więziennej w Gdańsku.Wyniki wykazały, że młodociani więźniowie charakteryzują się mieszanym temperamentem. Ponadto mają oni tendencję do reagowania negatywnymi emocjami – niezadowoleniem oraz strachem. Dodatkowo przejawiają motywację emocjonalną oraz niski poziom kontroli sytuacji. Badani wykazywali wysoką pobudliwość emocjonalną. Przeprowadzane analizy przyczyniają się do zwiększenia wiedzy na temat funkcjonowania młodocianych sprawców przestępstw. Można je także wykorzystać wobec nieletnich. Wyniki mogą być wykorzystane do stworzenia bardziej indywidualnych programów resocjalizacyjnych oraz pomocy psychologicznej.
Minat Frontliners Bank Syariah Terhadap Sertifikasi Kompetensi Untuk Meningkatkan Kompetensi Keahlian (Studi kasus di Bank Syariah Anak Perusahaan Bank BUMN dan UUS Bank BUMN di Yogyakarta)
Authors: Rahayu Nur Ellyanawati Esty 
Published: March 2020

Kompetensi menjadi sesuatu yang mutlak mengingat tantangan bankir di masa depan akan semakin berat, terutama disebabkan oleh meningkatnya intensitas persaingan yang menuntut perbankan untuk menyediakan jasa/produk yang semakin kompleks dan berisiko, serta adanya pengaruh faktor-faktor global seperti perlunya melakukan adopsi international best practices serta era globalisasi yang memudahkan masuknya investor asing baik dari aspek permodalan maupun aspek sumber daya manusia/ekspertise. Dengan semakin tumbuh berkembangnya dampak globalisasi maka profesionalisme dalam industri perbankan memerlukan sumber daya manusia yang kompeten, yaitu yang meliputi sikap, penampilan, dan pengetahuan atau skill. Kompetensi keahlian karyawan ini harus ditunjukkan lisensinya yaitu melalui sertifikasi kompetensi. Sertifikasi Kompetensi merupakan kebijakan yang dibuat oleh pemerintah guna meningkatkan kualitas tenaga kerja di Indonesia, termasuk bidang perbankan. Melalui kepemilikan sertifikasi kompetensi, pihak bank dapat menilai kompeten tidaknya seorang karyawan dalam melakukan suatu tugas, karena telah terukur secara pasti melalui kepemilikan sertifikat kompetensi. Penelitian ini bertujuan untuk menganalisa minat frontliners bank syariah terhadap sertifikasi kompetensi untuk meningkatkan kompetensi keahlian. Pendekatan yang digunakan peneliti adalah dengan deskriptif-kualitatif. Sumber data diperoleh dalam penelitian ini melalui melalui penyebaran kuestioner, wawancara dan observasi. Bank Syariah yang dijadikan penelitian adalah Bank Syariah Anak Perusahaan Bank BUMN dan UUS Bank BUMN di Yogyakarta. Hasil penelitian menunjukkan pada tahun 2019 karyawan frontliners pada saat memasuki dunia kerja tidak memiliki sertifikasi kompetensi keahlian, bahkan karyawan sebagian besar tidak mengetahui sertifikasi kompetensi dan manfaatnya. Namun karyawan tersebut memiliki minat yang tinggi untuk mengikuti sertifikasi kompetensi keahlian untuk kemajuan karier di bank setelah mengetahui pentingnya sertifikasi kompetensi.
Pencemaran Pestisida pada Sungai Batang Gadis, Mandailing Natal, Sumatera Utara
Authors: Atifah Yusni , Lubis Mutiara , Lubis Laila Tussifah , Maulana Amsar 
Published: March 2020

Background: Sungai Batang Gadis merupakan sungai yang sangat penting sebagai penyedia air untuk mendukung kelangsungan hidup dan kegiatan perekonomian utama masyarakat, yaitu pertanian. Disepanjang pinggiran sungai Batang Gadis banyak ditemukan daerah pertanian masyarakat yang memanfaatkan irigasi dari aliran sungai Batang Gadis. Tujuan dari penelitian ini adalah untuk menentukan tingkat pencemaran pestisida di Sungai Batang Gadis Mandailing Natal. Metode : Metode survey digunakan dalam penelitian ini dengan mengambil dua titik sampling yaitu Muara Mais dan Tamiang. Penentuan titik sampling menggunakan Purposive sampling method. Pengambilan sampel air, tanah dan ikan yang diambil dianalisis menggunakan Gas Kromatografi. Hasil : Hasil penelitian menunjukkan residu pestisida hanya ditemukan pada stasiun II (Muara Mais). Residu pestisida yang ditemukan pada air, sedimen tanah dan ikan dari golongan organofosfat yang terdeteksi adalah diazinon, malation, dan klorfirifos sedangkan dari golongan organoklorin aldrin, dieldrin dan endosulfan. Selain residu pestisida juga ditemukan residu pupuk yaitu fosfat, amonia, nitrat, nitrit dan sulfida. Kesimpulan : Residu pestisida pada Sungai Batang Gadis yang ditemukan hannya pada titik lokasi yang ditemukan daerah pertanian disepanjang pinggiran sungai tersebut. Kadar residu pestisida dan juga residu pupuk yang ditemukan masih berada di bawah Batas Maksimal Residu (BMR) pestisida. Konsentrasi residu pestisida organofosfat tersebut yang terbesar terdapat pada tanah, lalu ikan dan terakhir air, sedangkan organoklorin terbesar pada ikan, air kemudian tanah.
Analisis Wacana Kritis Teun A. Van Djik Terhadap Pidato Gubernur Anies Baswedan Tentang Ungkapan Kata "Pribumi"
Authors: Tamrin Andi - 
Published: March 2020

Media adalah alat strategis untuk membantu manusia mengetahui sebuah informasi telah terjadi dimanapun terjadi. Media juga sebagai alat yang dijadikan untuk melakukan politk, sering kali para politik terjebak dalam media itu sendiri (media menjadi bumerang), seperti yang terdapat pada pidato Anies Baswedan saat setelah dilantik sebagai Gubernur Jakarta. Dimana ia mengucapkan kata-kata “Pribumi” dalam pidato politik pertamanya sebagai Gubernur. Sebelum ia mengklarifikasi kata “Pribumi”, dengan cepat berkembang pidatonya tentang kata “Pribumi” ditelinga warga Jakarta khususnya dan indonesia umumnya. diketahui larangan memakai kata “Pribumi” sebagaimana terdapat dalam UU No 40 tahun 2008 tentang penghapusan diskriminasi dan Etnis, selain UU tersebut, hal ini juga diatur dalam instrksi Presiden Nomor 26 tahun 1998 tentang menghentikan penggunaan istilah “Pribumi” dan non”Pribumi” dalam semua perumusan dan penyelenggaraan kebijakan ataupun pelakasanaan kegiatan penyelenggaraan pemerintahan. Adapun metode penelitian yang digunakan adalah pendekatan analisis wacana kristis Teun A. Van Dijk, studi tentang struktur pilihan bahasa dan gramatika bahasa yang dipakai. Dari hasil analisis wacana kritis Teun A. Van Djik terhadap pidato Gubernur Anies Baswedan tentang ungkapan kata “Pribumi” Gubernur Anies Baswedan membacarakan historis Indonesia yang dijajah oleh klonialis, dengan tujuan memberikan semangat baru kepada masyarakat Jakarta untuk sama-sama membangun Jakarta, sehingga masyarakat Jakarta dapat memberikan kemudahan untuk Gubernur Anies Baswedan dalam menjalankan janji-janji ketika berkampanye.Kata kuci: Analisis Wacana Kritis Teun A. Van Djik, Pidato dan “Pribumi”
Analisis Prinsip-Prinsip Komunikasi Dalam Persektif Al-Qur'an
Authors: Kurniawati Erna 
Published: March 2020

Tugas komunikasi tidak lepas dari implementasi untuk mendekatkan dan merekatkan hubungan manusia dengan sesamanya dan juga kepada penciptanya, tentunya dengan menerapkan prinsip-prinsip yang ada dalam Al-Qur’an di kehidupan sehari-hari. Untuk metode penelitian ini menggunakan penelitian pustaka (library research) dan sifat dari penelitian ini adalah deskriptif analisis, dengan metode pengumpulan datanya menggunakan kajian tertulis dan analisis data dalam penelitian ini memanfaatkan hubungan keilmuan yaitu antara prinsip-prinsip komunikasi dalam Al-Qur’an yang disesuaikan dengan era dewasa ini. Dengan demikian hasil penelitian ini menunujukkan bahwa delapan prinsip komunikasi dalam perspektif Al-Qur’an mampu diterapkan dalam konteks saat ini, jika para komunikator dan komunikan mampu memahami dengan baik prinsip-prinsip tersebut dan disesuaikan dengan realitas yang ada. Kata Kunci : Dasar-dasar Komunikasi, Perspektif Al-Qur’an
Erfolgsfaktor Agilität in der digitalen Transformation
Authors: Mörth Oliver , Hulla Maria , Ramsauer Christian 
Published: March 2020

Kurzfassung
Ein unbeständiges Geschäftsumfeld, undurchsichtige Wirkungszusammenhänge und ungewisse Entwicklungen resultieren in eine steigende Bedeutung von Agilität. Digitalisierung stellt dabei sowohl einen Beweggrund, um Agilität im Unternehmen aufzubauen, als auch eine Maßnahme zur Steigerung der Agilität im Bereich der Operations dar. Daher wird in diesem Beitrag ein Vorgehensmodell zur Erhöhung der Agilität eines Unternehmens unter Berücksichtigung der Auswirkungen der Digitalisierung vorgestellt.