bluuebunny/crossref_metadata_2025_split huggingface dataset:
O combate à evasão fiscal do imposto sobre a renda da pessoa física
Authors: Zittei Marcus Vinicius Moreira , Santos Cintia Aparecida dos , Lugoboni Leonardo Fabris 
Published: July 2020

Este estudo tem por objetivo, a partir de uma abordagem descritiva, verificar o impacto das obrigações acessórias no combate a evasão fiscal do imposto sobre a renda da pessoa fisica no periodo de 2002 a 2012. Para tanto, é apresentado um referencial teorico que traz o processo pelo qual a Receita Federal passou, para chegar até a era digital e a suspensão da entrega das declarações de imposto sobre a renda em formato de papel , além de apresentar a lei que trata que a evasão fiscal é reconhecida como crime contra o Estado e opiniões de estudiosos, sobre a evasão fiscal. É uma pesquisa documental, onde foi utilizada a coleta de dados através de sites, como Receita Federal, Ministério da Fazenda, que ajudaram a concluir que a quando a Receita Federal entrou na era digital, evidenciado principalmente com a criação das obrigações acessórias, houve o aumento da entrega das declarações de imposto sobre a renda da pessoa fisica e consequentemente aumento a fiscalização quando a Receita Federal começou a analisar em conjunto as declarações de imposto sobre a renda da pessoa fisica e outras declarações como a DMED, para confrontar as informações apresentadas, assim demonstrando a diminuição da evasão fiscal.
RANCANG BANGUN SISTEM FERTIGASI DENGAN MENGGUNAKAN VENTURIMETER
Authors: Lanya Budianto , Laksono Prabowo Agung , Amin Mohamad , Zahab Ridwan 
Published: July 2020

Di Indonesia banyak petani belum mengenal teknologi-teknologi fertigasi yang akan membantu dan mempermudah pekerjaan para petani-petani di Indonesia. Penelitian ini bertujuan menciptakan alat sistem fertigasi venturimeter, mengetahui debit dari rangkaian sistem, dan debit keluaran nutrisi serta mengetahui debit total dan rasio larutan nutrisi. Penelitian ini dilaksanakan di Laboratorium Daya dan Alat Mesin Pertanian Universitas Lampung pada bulan Juli 2017 sampai Agustus 2017. Rancangan ini menggunakan pipa berukuran 1 inchi dan venturimeter berukuran 1 inchi. Telah dihasilkan alat sistem fertigasi dengan menggunakan venturimeter 1 inchi dengan debit rangkaian sistem irigasi 0,778 l/s, dan debit keluaran nutrisi 0,00106-0,00259 l/s. Alat ini juga memiliki debit total dan rasio larutan nutrisi bervariasi dari jarak vertikal hisap 44 cm, 52 cm, 79 cm, adalah 0,8091 l/s, 0,8038 l/s, 0,7907 l/s dan 0,32 %, 0,26 %, 0,13 %. Kata Kunci : fertigasi, fertigasi venturimeter, venturimeter, dan irigasi fertigasi menggunakan venturimeter.
ANALISIS RETURN ON EQUITY, PRICE EARNING RATIO DAN TOTAL ASSET TURNOVER DALAM MEMPREDIKSI PERUBAHAN LABA PERBANKAN
Authors: Damayanti Pratiwi Rosa 
Published: July 2020

Penelitian ini bertujuan untuk menguji dan menganalisis efek rasio keuangan (return on equity, price earning ratio dan total asset turnover) dalam memprediksi perubahan laba di masa yang akan datang perbankan. Populasi dalam penelitian ini yaitu seluruh laporan keuangan PT. Bank BNI (Persero) Tbk periode 2009-2018 dilihat dari per triwulan. Jumlah tahun pengamatan dalam penelitian ini dilakukan selama 10 tahun pengamatan, sehingga jumlah observasi adalah 10 tahun x 4 triwulan = 40 sampel pengamatan. Alat analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan Statistical Package for the Social Sciences Vers. 25. Hasil penelitian menunjukkan bukti bahwa hanya total asset turnover yang menghasilkan efek negatif dan signifikan, sementara return on equity, price earning ratio hanya mampu menghasilkan efek positif namun tidak signifikan dalam memprediksi perubahan laba di masa yang akan datangKeywords: Return On Equity, Price Earning Ratio, Total Asset Turnover dan Perubahan Laba.
ANALISIS RASIO PROFITABILITAS DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Febrianto Yosua Anggun , Ampauleng Ampauleng , Sjahruddin Herman 
Published: July 2020

Studi ini bertujuan untuk menguji efek profitabilitas dan likuiditas dalam meningkatkan struktur modal perusahaan asuransi di Bursa Efek Indonesia periode 2014-2018. Populasi pada penelitian ini terdiri dari 15 perusahaan dan penarikan sampel yang dilakukan menggunakan metode purposive sampling. Sampel yang digunakan sebanyak 10 perusahaan asuransi, terdapat 5 diantaranya dinyatakan tidak memenuhi kriteria. Alat analisis yang digunakan adalah analisis regresi liniear berganda yang bertujuan untuk menguji kembali pengaruh profitabilitas dan likuiditas terhadap struktur modal pada dengan menggunakan Statistical Package for the Social Sciences Vers. 25. Hasil penelitian menunjukkan bukti bahwa profitabilitas (ROA) dan likuiditas (CR) memberikan efek negatif signifikan dalam meningkatkan struktur modal.Keywords: struktur modal, profitabilitas, likuiditas
Private law branches under a totalitarian political regime (the case of Soviet
labor law development in the 1918–1930s)
Authors: Stepanov Vladislav E. 
Published: July 2020

The subject. Implementation of Soviet labor law in the context of totalitarianism. Particular
attention is paid to the formation of a repressive model of regulation of private law relations. The study of this problem is extremely important from the point of view of the totalitarian past of our country, covering all spheres of public life and entailing large-scale tragic
consequences.
The purpose of the article is to confirm or disprove hypothesis that a totalitarian political
regime seriously impacts on the essential characteristics of private law branches.
The theoretical and methodological basis of the study includes the principles of objectivity
and historicism, the formal logical interpretation of the Soviet legal acts concerning labor
relations and the method of system analysis, which allows us to reveal the subject of research comprehensively.
The main results, scope of application. During the formation of the Soviet totalitarian regime, administrative methods of governance in the branches of private law (and in labor
law, in particular) prevailed. The formation and development of Soviet labor law in the
1918-1930s. fully reflects the logic of the impact of a totalitarian state on the branches of
private law. The widely used system of repressive measures in the sphere of labor was provided not only by laws, but also by the adoption of numerous by-laws, which deformed the
system of private law relations based on decentralization and freedom of choice by legal
entities. Labor relations were used by the Soviet state as a means of political management
of significant masses of the population. Along with the codification of labor legislation (the
adoption of the RSFSR Labor Law Codes of 1918 and 1922), normative acts aimed at state
monopolization of labor regulation were adopted. A significant number of by-laws, which
actually had the highest legal force, often had a purely coercive nature and was used by
management as a means of achieving political goals. There was a de facto substitution of
the right to work with a labor obligation. In a totalitarian regime in 1918-1930. in fact, a labor obligation is being affirmed, and the relationship between the employee and the employer has ceased to be private in nature, being under the control of executive authorities.
Conclusions. Totalitarian political regime seriously changed the essential characteristics of
private law branches.
Award policy: types of awards for the municipal authorities
Authors: Shugrina Ekaterina S. 
Published: July 2020

The subject of the research is the establishment and application of official awards at the municipal level of government, including award legislation and the practice of its application.
The purpose of the article is to confirm or disprove the hypothesis of an existence of an
award policy and system of awards for the municipal level of government in Russia.
The methodological basis of the research is the general scientific dialectical method of cognition (such as methods of analysis and synthesis, abstraction and concretization, induction,
deduction and analogy), as well as the method of monitoring of legal acts, historical and
legal method, system analysis.
The main results of the research. A comprehensive analysis of existing regulations and description the general contours of the award policy for the municipal level of government were
made. The following classification of awards applicable to municipal authorities can be distinguished. By type of award: honorary titles, medals, distinctions and incentives, as well as
grants and prizes. Depending on the subject that establishes the award: state, municipal or
public awards; moreover, you should distinguish between awards established by a public legal
entity (award of the Russian Federation, of the constituent entity of the Russian Federation, a
municipality) or a separate public authority. Depending on the subject receiving the award
(the awarding subject): awards that are established both for the municipality as a whole, and
for individual officials or other employees of local self-government bodies; a separate category
consists of awards provided for the territorial bodies or their representatives. Currently, there
is no single document outlining the system of awards of the Russian Federation.
Conclusions. Monitoring of normative legal acts of local self-government bodies has shown
that it is quite rare to find documents that regulate the award policy of a municipality. There
is practically no award policy for local government bodies or their officials, as well as awards
for contributions to the development of local self-government.
La confección de epígrafes en la Edad Media: Las minutas
Authors: Morilla Alejandro García 
Published: July 2020

El proceso de elaboración de las inscripciones medievales es uno de los aspectos menos trabajado hasta el momento en Epigrafía Medieval. En buena medida se debe a la falta de indicios conservados sobre cómo pudo ser este proceso. Trabajos pioneros de los profesores García Lobo y Martín López dejan entrever que este proceso no debió distar mucho al utilizado en los talleres de época clásica y que sí se encuentra documentado. Hasta el momento nos hemos movido en el plano de lo teórico a la espera de indicios que pudieran indicar cómo fue verdaderamente este proceso.
Sin embargo, sí hemos conservado noticias sobre la existencia de pequeñas anotaciones –minutas- donde se recogían la información que después se trasladaría al soporte epigráfico. En ocasiones se incluía el texto extenso y en otras únicamente unas breves anotaciones con los datos más significativos que más tarde se completaría con formularios al uso. Se considera la primera fase de la conscriptio epigráfica. Sin embargo, en estudios actuales también hemos constatado la existencia de estos borradores en piedra cuyo significado e importancia queremos poner de relieve en las líneas que se suceden.
Preámbulos y fórmulas de inicio en donaciones reales del monasterio de Leire: retórica y relaciones culturales
Authors: Lopetegui Semperena Guadalupe 
Published: July 2020

El objetivo de este trabajo es analizar una serie de documentos atribuidos a los primeros reyes de Pamplona y conservados en el monasterio de Leire. Más concretamente, se han examinado las fuentes literarias utilizadas en la elaboración de preámbulos y fórmulas iniciales de carácter especialmente ampuloso con el fin de extraer conclusiones en relación con las circunstancias que motivaron su inclusión.
El análisis de esta documentación, mayormente manipulada y falsificada, nos ha permitido probar el intenso intercambio religioso y cultural que mantuvo el monasterio benedictino con cenobios aquitanos integrados en la red cluniacense. Tal intercambio puede considerarse como una consecuencia derivada del aperturismo político, religioso y cultural promovido por Sancho III el Mayor en la primera mitad del siglo XI.
KOMPENSASI DAN PENGEMBANGAN KARIR BERPENGARUH TERHADAP KEPUASAN KERJA DAN RETENSI KARYAWAN BPR LESTARI
Authors: Wirayudha Cokorda Alit , Adnyani I Gusti Ayu Dewi 
Published: July 2020

Retensi karyawan dalam suatu perusahaan atau instansi digambarkan dengan adanya kompensasi, pengembangan karir dan kepuasan kerja. Kompensasi dan pengembangan karir yang diberikan akan meningkatkan kepuasan kerja sehingga timbul rasa untuk tinggal lebih lama dalam perusahaan. Tujuan penelitian adalah untuk mengetahui pengaruh kompensasi dan pengembangan karir terhadap kepuasan kerja dan retensi karyawan. Penelitian ini dilakukan di BPR Lestari Teuku Umar Denpasar. Sampel sebanyak 83 orang melalui Simple Random sampling. Pengumpulan data melalui wawancara dan kuesioner. Teknik analisis yang digunakan adalah analisis jalur. Kompensasi dan pengembangan karir berpengaruh positif dan signifikan terhadap kepuasan kerja. Kompensasi, pengembangan karir dan kepuasan kerja berpengaruh positif dan signifikan terhadap retensi karyawan. kepuasan kerja memediasi pengaruh kompensasi terhadap retensi karyawan, dan kepuasan kerja memediasi pengaruh pengembangan karir terhadap retensi karyawan. ketika kompensasi dan pengembangan karir yang diperoleh oleh karyawan meningkatkan kepuasan kerja, maka kepuasan kerja yang dirasakan oleh karyawan menjadi semakin kuat sehingga berpotensi meningkatkan retensi karyawan.
Kata kunci : kompensasi, pengembangan karir, kepuasan kerja, retensi karyawan.
PERAN KEPUASAN KONSUMEN MEMEDIASI PENGARUH KUALITAS PELAYANAN DAN CITRA MEREK TERHADAP POSITIVE WORD OF MOUTH
Authors: Punkyanti Ni Putu Dema , Seminari Ni Ketut 
Published: July 2020

This study aims to determine the effesct of service quality, and brand image on positive word of mouth through customer satisfaction as a mediating variable. This research was conducted on Samsung Smartphone Consumers in Denpasar City, using Non-Probability Sampling techniques, as many as 100 respondents. Data collection was obtained from the distribution of questionnaires. Data analysis techniques used are path analysis and multiple test. The results showed that service quality had a positive and significant effect on positive word of mouth, brand image had a positive and significant effect on positive word of mouth, service quality had a positive and significant effect on customer satisfaction, brand image had a positive and significant effect on customer satisfaction, customer satisfaction positive and significant effect on positive word of mouth, the role of customer satisfaction mediates positively and significantly the relationship of service quality to positive word of mouth, and the role of consumer satisfaction positively and significantly relationship brand image to positive word of mouth.
Keywords: brand image, customer satisfaction, service quality, positive word of mouth
PENGARUH KOMITMEN ORGANISASIONAL TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOUR DENGAN KEPUASAN KERJA SEBAGAI VARIABEL PEMODERASI
Authors: Krisjayanti Ni Kadek Ryan , Supartha Wayan Gede 
Published: July 2020

Penelitian ini bertujuan untuk menyelidiki peran moderasi dari kepuasan kerja pada pengaruh komitmen organisasi terhadap Organizational Citizenship Behaviour (OCB). Lokasi penelitian dipilih di Dinas Sosial Kota Denpasar. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Berdasarkan hasil analisis yang dilakukan, didapatkan hasil bahwa komitmen organisasional berpengaruh signifikan pada OCB. Demikian juga pada variabel kepuasan kerja berpengaruh pada OCB pada pegawai Dinas Sosial Kota Denpasar. Kepuasan kerja memperkuat pengaruh komitmen organisasi pada OCB. Hasil penelitian ini memberikan sebuah implikasi teoritis bagaimana pentingnya komitmen organisasional dan kepuasan kerja dapat mempengaruhi Organizational Citizenship Behaviour (OCB).
Kata Kunci: Komitmen organisasi, organizational citizenship behavior, kepuasan kerja.
DISIPLIN KERJA, KESEHATAN DAN KESELAMATAN KERJA BERPENGARUH TERHADAP PRODUKTIVITAS KERJA KARYAWAN SARIASIH GARMENT
Authors: Ginting Briyan Artha , Suana I Wayan 
Published: July 2020

Productivity is the ability to achieve certain tasks in accordance with predetermined standards. Companies must create safe work environment to motivate employees so that they can increase overall company productivity. Purpose of the study is to explain the effect of work discipline, occupational health and safety on the work productivity of Sariasih Garment employees with 51 people as samples, using saturated sample method. Data collected through observation, interviews and questionnaires and analyzed by multiple linear regression. Based on the results, work discipline, occupational health and work safety have positive and significant effect on employee work productivity. It is expected that company pays attention to employees' compliance with regulations in doing their jobs and the company is able to create a safe, comfortable and clean work environment. Employees have enthusiasm and protection while working so that employees are able to increase work productivity in order to create maximum work results.
Keywords: work productivity, work discipline, work health and safety
PENGARUH NILAI UTILITARIAN DAN PERSEPSI KEMUDAHAN PENGGUNAAN TERHADAP KEPUASAN UNTUK MENINGKATKAN NIAT BELI ULANG (Studi pada Pengguna Aplikasi E-Money Merek OVO di Kota Denpasar dan Kabupaten Badung)
Authors: Charisma Lady , Suprapti Ni Wayan Sri 
Published: July 2020

The purpose of this study is to determine the effect of utilitarian value and perceived ease of use on satisfaction to increase repurchase intentions. The study was conducted in Denpasar City and Badung Regency involving 104 respondents who met the criteria based on purposive sampling technique. The questionnaire was tested on 30 respondents in advance to find out the accuracy and consistensy of the questionnaire through validity and reliability tests. Furthermore, the overall data received was analyzed using multiple regression analysis and simple regression analysis. The results found that utilitarian value and perceived ease of use have a positive and significant effect on satisfaction, satisfaction has a positive and significant effect on repurchase intention, and utilitarian value is the most variabel that affected the satisfaction.
Keywords: utilitarianivalue, perceivediease ofiuse, satisfaction, repurchaseiintention
KUALITAS KEHIDUPAN KERJA BERPENGARUH TERHADAP KINERJA KARYAWAN DENGAN KOMITMEN ORGANISASIONAL SEBAGAI VARIABEL MEDIASI
Authors: Putra I Putu Widnyana , Dewi AA. Sagung Kartika 
Published: July 2020

Employee performance is result of work in quantity and quality achieved by an employee in carrying out tasks with the responsibilities that have been given. Purpose of this is to determine the effect of quality of work life on employee performance with organizational commitment as mediator. This research conducted at Bukit Cili Rafting Karangasem with 45 samples, using saturation sampling method. Data collected through interviews and questionnaires and analyzed by path analysis. Based on results, quality of work life has positive and significant effect on employee performance and organizational commitment. Organizational commitment has positive and significant effect on employee performance. Organizational commitment as mediator influences quality of work life on employee performance. Quality of work life and organizational commitment can significantly improve employee performance, when quality of work life obtained by employees is high, it can increase organizational commitment to be higher and thus potentially improve employee performance.
Keywords: employee performance, quality of work life, organizational commitment
PERAN BURNOUT MEMEDIASI PENGARUH STRES KERJA TERHADAP TURNOVER INTENTION KARYAWAN KUTABEX BEACH FRONT HOTEL BALI
Authors: Nadia Sintyadewi Ni Putu Mas , Manuati Dewi I Gusti Ayu 
Published: July 2020

Penelitian ini bertujuan untuk menganalisis pengaruh stres kerja terhadap turnover intention dengan burnout sebagai variabel mediasi. Lokasi penelitian adalah di Kutabex Beach Front Hotel Bali. Populasi pada penelitian ini berjumlah 109 karyawan dengan sampel sebanyak 86 orang ditentukan melalui Rumus Slovin. Metode penentuan sampel adalah proportionate random sampling. Teknik analisis yang diterapkan untuk pengujian hipotesis adalah Path Analysis. Hasil penelitian menunjukkan stres kerja berpengaruh positif dan signifikan terhadap burnout dan turnover intention. Burnout berpengaruh positif dan signifikan terhadap turnover intention. Selanjutnya burnout secara signifikan memediasi pengaruh stres kerja terhadap turnover intention. Temuan penelitian ini memberikan implikasi terhadap strategi pengembangan sumber daya manusia di Kutabex Beach Front Hotel Bali untuk lebih memperhatikan karyawan agar tidak memiliki niat untuk meninggalkan perusahaan.
Kata Kunci: stres kerja, burnout, turnover intention.
Sikap Kerja Duduk-Berdiri Bergantian Menurunkan Kelelahan, Keluhan Muskuloskeletal Serta Meningkatkan Produktivitas Kerja Penyetrika Wanita di Rumah Tangga
Authors: Dinata I Made Krisna , Adiputra Nyoman , Adiatmika I Putu Gede 
Published: July 2020

Many routine activities undertaken in the household are repeated every day throughout the year so can potentially cause health problems if not applied theprinciples of ergonomics. From the survey and measurement of domestic workers in several places in Denpasar, we found that the most complained was the process of ironing so it’s a priority to look for a solution. That complaints arise because the process of ironing is in static and monotony position. In addressing this issue , we need a change in attitude of working so that static work posture can be avoided. The use of specially designed chairs can make workers to work with a dynamic working attitude that is alternating sitting-standing posture.This experimental study using teatment by subject design with two periodeintervension that sitting posture and alternating sitting-standing posture. The number of samples studied were 9 people using simple random sampling technique. The study was conducted in a place that has been designed such as a simulation. Data collection was conducted over three days to sitting posture and three days to alternating sitting-standing posture at 8:00 to 17:00 pm divided into three sessions.In the assessment of workload showed a decrease of 19.72 % working pulse and the reduction of %CVL was 19.80%. Musculoskeletal complaints fell by 13.15%. Pain in the waist and buttocks most complained at work sitting posture (waist 37.04%; buttocks 33.33% ). For fatigue assessment using Bourdon Wiersma Questionnaires obtained 11.79% increase in speed, 42.68% in accuracy, and 13.21% in constancy. There was an increase in productivity by 38.46%, which is associated with reduced workload and duration of work. After statistical tests, obtained all the change that occur significant (p<0.05). Working-time graph showed that workers could work for eight hours continuously.It can be concluded that alternating sitting-standing posture can reduce workload, fatigue, and musculoskeletal complaints, as well as increase productivity iron women in the household. The results of this research can be used to improve the quality of life of the worker in household.