bluuebunny/crossref_metadata_2025_split huggingface dataset:
Respon pertumbuhan bibit nilam aceh (Pogostemon cablin benth.) Klon sidikalang pada media tanam subsoil dengan pemberian pati beras dan pupuk hayati
Authors: Ariyanti Mira , Suherman Cucu , Dewi Anjarsari Intan Ratna , Santika Dewi 
Published: March 2020

Media tanam berupa topsoil masih menjadi andalan untuk mendukung pertumbuhan tanaman nilam karena kandungan mineral dan bahan organiknya yang tinggi. Seiring dengan pemanfaatannya, ketersediaan topsoil semakin berkurang dan dirasa perlu untuk mencari alternatif lain yaitu dengan memanfaatkan subsoil. Peningkatan unsur hara dalam subsoil dilakukan dengan cara pemberian pupuk organik berupa pati beras dan pupuk hayati. Percobaan dilakukan di Kebun Percobaan Fakultas Pertanian Universitas Padjadjaran Jatinangor pada Juni 2011- September 2011. Penelitian menggunakan rancangan acak kelompok terdiri dari 11 kombinasi perlakuan diulang tiga kali. Perlakuan percobaan meliputi top soil, sub soil + pupuk anorganik N 1.75 g, sub soil + 25 g pati beras, sub soil + 50 g pati beras, sub soil + 75 g pati beras, sub soil + 25 g pati beras + pupuk hayati EMAS 2.5 g, sub soil + 50 g pati beras + pupuk hayati EMAS 2.5 g, sub soil + 75 g pati beras + pupuk hayati EMAS 2.5 g, sub soil + 25 g pati beras + pupuk hayati EMAS 5 g, sub soil + 50 g pati beras + pupuk hayati EMAS 5 g, sub soil + 75 g pati beras + pupuk hayati EMAS 5 g. Hasil penelitian menunjukkan bahwa pemberian 25 g pati beras + PHE 2,5 g pada media tanam subsoil menghasilkan pengaruh yang paling baik terhadap pertambahan tinggi, pertambahan jumlah daun, pertambahan cabang, luas daun, bobot segar tanaman, bobot kering tanaman, dan bobot kering akar tanaman nilam. Pati beras mengandung 0.8% N, 0.29% P2O5, 0.07% K2O, 1.48% CaO, 1.14% MgO, 10.04 % C-organik.
Pengaruh perlakuan ethyl methanesulphonate terhadap perkecambahan dan pertumbuhan kentang granola (biji)
Authors: Suteja Hanifah Nuraeni , Rostini Neni , Amien Suseno 
Published: March 2020

Sari. Tujuan penelitian adalah mengevaluasi pengaruh ethyl methanesulphonate (EMS) terhadap pertumbuhan tanaman kentang Granola dari biji botani dan memperoleh konsentrasi efektif untuk mendapatkan mutan berdaya hasil tinggi. Percobaan dilakukan dalam dua tahap. Tahap pertama dilakukan di laboratorium kultur jaringan BALITSA, Lembang, yang terdiri dari tahap perlakuan EMS pada biji dengan konsentrasi 0,01%; 0,03%; 0,05%; 0,07%; 0,10%; 0,13%; 0,15%; 0,17%; dan 0,20%; selama 3 dan 6 jam, penanaman biji pada media kultur MS, perbanyakan planlet dan pengamatan planlet. Tahap kedua dilakukan di rumah kasa di Pangalengan yang terdiri dari tahapan aklimatisasi menggunakan Rancangan Acak Kelompok dengan 14 perlakuan EMS yang diulang 3 kali dan pengamatan pertumbuhan tanaman. Hasil menunjukkan bahwa EMS menyebabkan penurunan pada daya kecambah. Pengamatan pertumbuhan di rumah kasa menunjukkan tinggi tanaman, jumlah daun, indeks kandungan klorofil, dan berat ubi pertanaman hasil perlakuan memiliki hasil yang lebih rendah dibandingkan kontrol. Konsentrasi EMS 0,07% dengan perendaman 3 jam dan konsentrasi 0,01% dengan perendaman 6 jam menghasilkan genotipe 3D12 dan 6A8 yang memiliki hasil panen tinggi. Kata kunci: kentang, EMS, mutasi, pertumbuhan. Abstract. The aim of the study was to evaluate the effect of ethyl methanesulphonate (EMS) on true potato seed germination and growth of potato Granola also obtained effective concentrations of EMS to produce mutants with high yield. Experiment was conducted in two stages. The first stage was carried out in BALITSA tissue culture laboratory, Lembang which consisted of EMS treatment steps in seeds with concentrations of 0.01%, 0.03%, 0.05%, 0.07%, 0.10%, 0.13%, 0.15%, 0.17%, and 0.20% for 3 and 6 hour; seeds planting on MS culture media; planlet propagation and plantlets observations. The second stage was carried out in screen house in Pangalengan which consisted of acclimatization stages using a randomized block design with 14 EMS treatment repeated 3 times and observations of plant growth, and yield. The results showed that EMS caused a decrease in germination. Growth observation results at screen house showed plant height, number of leaves, chlorophyll content index, and weight of tubers from treatment had lower than controls. Treatment with 0.07% EMS concentration for 3 hours and 0.01% consentration for 6 hours produced 3D12 and 6A8 mutan genotypes which had high yields. Keywords: potato, EMS, mutation, growth.
Pengaruh Time Budget Pressure, Komitmen Organisasi,Pemahaman Good Governance dan Kompleksitas Tugas Pada Kinerja Auditor
Authors: Susanti Ni Ketut Ari , Sujana I Ketut 
Published: March 2020

This study aims to examine the effect of time budget pressure, organizational commitment, understanding of good governance and complexity of tasks on auditor performance. This research was conducted at the BPKP Representative of Bali Province. The number of samples taken was 55 respondents using the saturated sampling method. Data collection was carried out using a research questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it was found that budget time pressure and task complexity negatively affected auditor performance. This shows that the higher the time budget pressure and the complexity of the task causes the auditor's performance to be lower. While organizational commitment and understanding of good governance have a positive effect on auditor performance. This shows that the higher organizational commitment and understanding of good governance lead to higher auditor performance.Keywords: Performance, time budget, commitment, good governance, complexity.
Pengaruh Motivasi, Penghargaan Finansial, Pelatihan Profesional, Pertimbangan Pasar Kerja, Lingkungan Pada Karir Akuntan Publik
Authors: Rahayu Putu Nanda , Asmara Putra Nyoman Wijana 
Published: March 2020

The purpose of this study was to obtain empirical evidence of the influence of career motivation, economic motivation, financial rewards, professional training, consideration of the job market, the environment of friends and family in choosing a career as a public accountant. Methods Determination of samples in this study using purposive sampling technique. The sample of this study were regular accounting students at FEB Udayana class of 2015, amounting to 142 people. Data collection methods used with the questionnaire method in the form of a questionnaire. The data analysis technique used is the classic assumption test and multiple linear regression analysis. Based on the results of the analysis it was found that motivation which included career and economic motivation, financial rewards, professional training, consideration of the job market, friend and family environment had a positive effect on career choice as a public accountant.
Keywords: Career motivation, financial rewards, professional training, consideration of the labor market, environment, and selection of a career in public accounting.
Pengaruh Motivasi Pada Minat Mahasiswa Non Akuntansi Program Reguler Mengikuti Pendidikan Profesi Akuntansi
Authors: Jeniari Aven Maria , Dwija Putri I.G.A.M Asri 
Published: March 2020

This study aims to determine the effect of social motivation, career motivation, quality motivation, economic motivation and degree motivation on the interest of non accounting students to take part in the accounting profession education program (PPAk). This research was conducted at the Faculty of Economics and Business, Udayana University, in the non-accounting S1 regular program students, using questionnaire techniques as data collection. The number of respondents in this study was 169 people. The analysis technique used is multiple linear analysis techniques. Based on the results of the research analysis, it is known that social motivation, career motivation, degree motivation, economic motivation, and quality motivation influence the interest of non accounting students to take part in Accounting Professional Education. Knowledge .
Keywords : Social motivation, career motivation, degree motivation, economic motivation, quality motivation, interest in joining PPAk.
Pengaruh Intensitas Pengungkapan dalam Sustainability Report dan Return On Asset pada Return Saham
Authors: Nusantara I Kadek Bayu Putra , Mertha I Made 
Published: March 2020

The research population is all companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2017 that issued sustainability reports. The sample is determined by purposive sampling technique with criteria that do not include financial companies and companies that publish sustainability reports for the 2014-2017 period in a row to obtain a sample of 15 companies. The analysis technique used is Multiple Linear Regression Analysis. The results of the analysis show that there is no influence between the relationship between the intensity of disclosure in the sustainability report on stock returns while. Tests on the second hypothesis get the result that there is an influence between the relationship of return on assets to the stock returns that the company will receive. Investors in investing in the capital market are expected to pay attention to conditions in the company such as ROA in order to get the desired stock return.
Keywords : Sustainability report, asset returns, stock returns.
Pengaruh Due Profesional Care, Independensi dan Pengalaman Kerja Pada Kualitas Audit Dengan Reward Sebagai Pemoderasi
Authors: Krisna Naradipa I Dewa Agung Gede , Supadmi Ni Luh 
Published: March 2020

Audit quality is very important, because high audit quality is expected to produce relevant and reliable financial statement information as the basis for decision making. The purpose of this study was to determine the effect of care due professional, independence and auditor work experience on audit quality with reward as moderating variables in KAP in Bali Province in 2018. The population of this study, all auditors working in KAP in Bali, amounting to 76 people . non probability sampling is a sample research method used, with data analysis techniques using Moderated Regression Analysis. The results of the analysis indicate that: care due professionals, independence, and work experience, statistically have a positive effect on audit quality. The results also show that the reward variable strengthens Due Professional Care relationship and work experience with audit quality, but the reward variable is not able to moderate the relationship of independence with audit quality.
Keywords : Care Professional; Independence; Experience; Reward; Quality Audit.
Pengaruh Moralitas Individu, Pengendalian Intern Dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi
Authors: Dewi Ni Komang Ayu Anita , Wirakusuma Made Gede 
Published: March 2020

Fraud can be seen from a deliberate form of policy and actions that aim to commit fraud or manipulation that can harm other parties. Fraud is an intentional act of fraud, generally in the form of a lie, plagiarism and theft. The purpose of this study was to examine the effect of individual morality, internal control, and organizational ethical culture on accounting fraud tendencies. The population used is 23 KSP in Tegallalang, Gianyar Regency. Methods of data collection using questionnaires, multiple linear regression analysis techniques used in. The results of the study show that individual morality, internal control and the ethical culture of the organization negatively affect accounting fraud tendencies. This means that the better the individual morality, internal control, and the application of organizational ethical culture in KSP, it will be able to reduce the level of accounting fraud tendencies that occur in KSP in Tegallalang District.
Keywords : Individual morality; internal control; accounting fraud tendency; organizational ethical culture.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility
Authors: Adiputri Singal Patrisia , Wijana Asmara Putra I Nym 
Published: March 2020

One of the factors of corporate governance that influence the implementation of CSR is the ownership structure. The emergence of corporate ownership structures results from a comparison of the number of shareholders in the company. The purpose of this study was to determine the effect of institutional ownership, managerial ownership, and foreign ownership on disclosure of corporate social responsibility (CSR). This research was conducted on the Indonesia Stock Exchange in the period 2013-2017. The sample of this research was 40 Infrastructure, Utilities and Transportation companies using purposive random sampling, where samples were taken based on certain criteria. Data collection of this study uses secondary data. The analysis technique used is the Analysis of Multiple Linear Regression. The results of this study indicate that institutional ownership and managerial ownership have a positive effect on CSR, while foreign ownership has no significant negative effect on disclosure of CSR.
Keywords : Institutional Ownership; Managerial Ownership; Foreign Ownership; Disclosure Of Corporate Social Responsibility.
Pengaruh Kualitas Pelayanan, Pemahaman Peraturan dan Sanksi Perpajakan Pada Kepatuhan WPOP
Authors: Widian I Made Yoga , Jati I Ketut 
Published: March 2020

One way to increase government revenue from the tax sector is by increasing taxpayer compliance itself. The purpose of this study was to determine the effect of service quality, understanding of regulations and taxation sanctions on individual taxpayer compliance registered at North Badung KPP Pratama. The study was conducted at the KPP Badung Utara in 2018. The sample selection was 100 taxpayers using the Slovin formula. Data collection was carried out by distributing questionnaires to WPOP registered in North Badung KPP Pratama and the analysis techniques using multiple linear regression analysis. Based on the results of the analysis, it is known that service quality, understanding of regulations and taxation sanctions have a positive effect on individual taxpayer compliance registered in North Badung KPP Pratama, with the value of calculating each variable greater than the label, and having a significance value greater than 0.05.
Keywords : Quality Of Service; Understanding Of Tax Regulations; Tax Sanctions; Individual Taxpayer Compliance.
Pengaruh Penganggaran, Budget Empahasis, Asimetri Informasi Pada Budgetary Slack Dengan Locus Of Control Sebagai Pemoderasi
Authors: Dwi Riantari Kadek Ayu Mika , Ratna Sari Maria Mediatrix 
Published: March 2020

This study aims to determine the effect of budgeting, budget emphasis and information asymmetry on budgetary slack and to find out locus of control as moderating participatory budgeting, budget emphasis and information asymmetry on BPR budgetary slack in Tabanan Regency. This research was carried out by rural banks spread across Tabanan Regency. The population were budget compilers in 22 BPRs. The technique of determining the sample purposive sampling with criteria of selected informants who had occupied the position / part of at least 2 years and contributed to the preparation of the budget. Data collection by distributing questionnaire. Data analysis technique used is MRA. The results indicate that budgetary, empahasis budget, information asyimmetry has a positive effect on budgetary slack. Locus of control moderates the influence of participatory budgeting, budget empahasis and information asymmetry on budgetary slack.
Keywords : Budgeting; Budget Empahasis; Information Asymmetry; Budgetary Slack; Locus Of Control.
Konsentrasi Kepemilikan, Transaksi Pihak Berelasi, dan Kinerja Perusahaan
Authors: Pangesti Nitami Galih , Hidayat Widi 
Published: March 2020

Agency theory describe that ownership concentration is a good corporate governance system that helps to reduce agency problems arising from the divergence of interest between shareholders and managers. But, when ownership concentration becomes high, lead to another agency problem that is conflict between controlling shareholders and minority shareholders. This study purposed to examine the relation of ownership concentration and related party transactions on firm performance. This research uses quantitative descriptive method with associative approach. Sample used in this study was 474 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. We used multiple linear regression as analysis technique. Results showed that ownership concentration had a positive effect on firm performance and related party transactions had a positive effect on firm performance.
Keywords : Ownership Concentration; Related Party Transactions; Firm Performance.
Pengaruh Pengungkapan CSR, Karakter Eksekutif, Profitabilitas, Dan Investasi Aktiva Tetap Terhadap Penghindaran Pajak
Authors: Merkusiwati Ni Ketut Lely Aryani , Eka Damayanthi I Gst Ayu 
Published: March 2020

Tax avoidance is one way to reduce the amount of tax legally that does not violate tax regulations, in contrast to tax evasion, which uses unlawful methods to reduce or eliminate the tax burden while tax avoidance (tax avoidance) ) utilizing loopholes in tax regulations to avoid paying larger amounts of tax. This study was conducted to determine the effect of Corporate Social Responsibility (CSR), executive character, profitability and investment in fixed assets in tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Sampling using a purposive sampling technique. The data analysis technique used in this study is multiple linear regression. Regression test results show that CSR and executive character negatively affect tax avoidance. while the profitability and investment of fixed assets have no effect on tax avoidance.
Keywords : CSR; Executive Character; Profitabilitas; Capital Intensity; Tax Avoidance.
Pengaruh Kompetensi SDM dan Locus Of Control Pada Pencegahan Fraud dalam Pengelolaan Dana Desa
Authors: Dewi Ni Ketut Putri Pramesti , Rasmini Ni Ketut 
Published: March 2020

This research is aimed to acquire the empirical evidence of the influence of human resource competencies and locus of control on fraud prevention in the management of dana desa. This research has been selecting all of the 27 desa dinas in denpasar as the population. 108 respondent were collected as the sample. One of the non-probability sampling using census to obtained the data. Multiple linear regression technique analysis is applied to analyzing the data. This research shows that human resource competencies and locus of control, have given such an positive impact to the fraud prevention in the vilaage fund management .
Keywords : Human Resource Competencies ; Locus Of Control Fraud.
Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Pemoderasi
Authors: Purawan Ngakan Made Dwi , Wirakusuma Made Gede 
Published: March 2020

This study aims to determine the effect of Corporate Social Responsibility disclosure on company value and determine environmental performance moderating the effect of Corporate Social Responsibility disclosure on company value on the Indonesia Stock Exchange. This research was conducted on oil palm plantation sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample in this study used a purposive sampling technique. The analysis technique used is the Moderated Regression Analysis (MRA) technique. The results showed that Corporate Social Responsibility did not affect the value of the company. This shows that even though the company has revealed CSR, it does not guarantee an increase in the value of the company. Environmental performance is not able to strengthen the effect of Corporate Social Responsibility disclosure on firm value. This shows that the items of environmental performance do not match the CSR disclosures made by the company.
Keywords: CSR; Company Value; Environmental Performance.
Studying the Effect of Laser Pump Pulse Energy and Delay Time on Conversion Efficiency of KTP
Authors: Jamal Raied K. , Rustum Russul Khalil 
Published: March 2020

In this study, the effect of increasing pump pulse energy and delay time on the energy conversion efficiency of the Potassium Titanyl Phosphate (KTP) crystal at room temperature was investigated. It was found that the higher the pump pulse the greater the efficiency at a certain value of the delay time. Moreover, at the delay time 3.524ns, we found that the efficiency of the conversion of energy increases from 0.0112 to 0.0159. We also observed that the lower delay time between the pump and the probe pulses leads to increase the rate of energy conversion efficiency of the KTP crystal, where the reaches up to 3, which is higher than the value recorded in the absence of a pump pulse. The highest value of the rate of energy conversion efficiency recorded in this study was 0.0159. This work was achieved at room temperature.
Analytical Study of Earth Tides on Low Orbits Satellites
Authors: Izzet Ahmed K. , Hamwdi Mayada J. , Jasim Abed T. 
Published: March 2020

The main objective of this paper is to calculate the perturbations of tide effect on LEO's satellites . In order to achieve this goal, the changes in the orbital elements which include the semi major axis (a) eccentricity (e) inclination , right ascension of ascending nodes ( ), and fifth element argument of perigee ( ) must be employed. In the absence of perturbations, these element remain constant. The results show that the effect of tidal perturbation on the orbital elements depends on the inclination of the satellite orbit. The variation in the ratio decreases with increasing the inclination of satellite, while it increases with increasing the time.
Jovellanos: La reconstrucción de un clásico
Authors: Ocampo Suárez-Valdés Joaquín 
Published: March 2020

Hasta el año 2012, la bibliografía jovellanista sumaba algo más de 3.900 referencias, indicador del éxito editorial pero también del riesgo de que los intérpretes de Jovellanos, de seguir incrementándose, lleguen a superar algún día a sus propios lectores. Indudablemente, dentro de tal vorágine bibliográfica, abundan toda clase de usos, abusos y distorsiones, que no dejan de ser parte del lastre que persigue a cualquier autor que haya alcanzado la condición de «clásico». En este artículo se trata de explicar tanto la facilidad de esa proliferación de usos y abusos de «jovellanismo», como de remitirla a los contextos históricos específicos que la alimentan.
A reeducação das relações étnico-raciais e a série Everybody Hates Chris: algumas notas
Authors: Oliveira Pereira Vinícius 
Published: March 2020

O artigo analisa os episódios que compõem a primeira temporada do seriado norte-americano Everybody Hates Chris e dialoga com a bibliografia das ciências humanas e sociais sobre a questão racial (NOGUEIRA, 2006), (BICUDO, 1955) a fim de: (1) debater as configurações das relações étnico-raciais no Brasil e nos Estados Unidos; (2) identificar como a questão racial é tratada na série; (3) discutir as possibilidades para a reeducação das relações étnico-raciais no ambiente escolar. As considerações finais do presente artigo perpassam pelo reconhecimento do racismo como um sistema operante no Brasil, apesar da valorização da mestiçagem como elemento formador do povo brasileiro, a compreensão do racismo como processo de não reconhecimento da individualidade de sujeitos negros e a presença de elementos semelhantes entre a questão racial apresentada na série e a realidade social brasileira.
Kontinuierliche Weiterentwicklung von Prozessstandards
Authors: Weindl Stephanie 
Published: March 2020

Kurzfassung
In kleinen und mittelständischen Unternehmen ist die kontinuierliche Weiterentwicklung von Logistikstandardprozessen aufgrund von personalkapazitiven Engpässen der taktischen Logistikplanung gefährdet. In diesem Beitrag werden daher Anforderungen für neue Ansätze ermittelt, um die Logistikplaner zukünftig bei der Weiterentwicklung besser unterstützen zu können. Auch wird geprüft, ob bereits Lösungsansätze hierfür existieren.