bluuebunny/crossref_metadata_2025_split huggingface dataset:
Respons pertumbuhan dan hasil tanaman hanjeli (Coix lacryma-jobi L.) terhadap kombinasi jarak tanam dan jenis pupuk kandang di dataran medium Sukasari, Sumedang
Authors: Ruminta Ruminta , Nurmala Tati , Irwan Aep Wawan , Surbakti Yakup Antonius 
Published: March 2020

Sari. Penelitian ini bertujuan untuk mengetahui pengaruh jarak tanam dan jenis pupuk kandang yang memberikan pengaruh terbaik terhadap pertumbuhan dan hasil tanaman hanjeli (Coix Lacryma-jobi L.). Penelitian ini telah dilaksanakan dari bulan Desember 2015 hingga bulan Mei 2016 di desa Sindangsari, Sukasari, Sumedang. Lokasi penelitian memiliki ketinggian ± 800 m di atas permukaan laut (dpl) termasuk tipe iklim C3 menurut klasifikasi Oldemann. Rancangan percobaan menggunakan Rancangan Acak Kelompok (RAK) terdiri dari sembilan perlakuan dengan tiga kali ulangan, sehingga total terdapat 27 petak percobaan, yaitu jarak tanam 50 x 50 cm + pupuk kandang ayam 5 ton/ha, jarak tanam 50 x 50 cm + pupuk kandang kambing 5 ton/ha, jarak tanam 50 x 50 cm + pupuk kandang sapi 5 ton/ha, jarak tanam 50 x 75 cm + pupuk kandang ayam 5 ton/ha, jarak tanam 50 x 75 cm + pupuk kandang kambing 5 ton/ha, jarak tanam 50 x 75 cm + pupuk kandang sapi 5 ton/ha, jarak tanam 50 x 100 cm + pupuk kandang ayam 5 ton/ha, jarak tanam 50 x 100 cm + pupuk kandang kambing 5 ton/ha, jarak tanam 50 x 100 cm + pupuk kandang sapi 5 ton/ha. Hasil penelitian menunjukkan adanya pengaruh jarak tanam dan jenis pupuk kandang terhadap indeks luas daun, bobot kering akar, dan bobot biji per rumpun. Secara keseluruhan perlakuan jarak tanam 50 x 75 cm + pupuk kandang ayam memberikan pengaruh lebih baik terhadap tinggi tanaman, jumlah daun, jumlah anakan, dan jumlah malai per rumpun.Kata Kunci: Hanjeli, jarak tanam, pupuk kandang Abstract. The objectives of this experiment were to obtain the best of Plant Spacing and Manure Type for growth and yield of job’s tears. This experiment was conducted from Desember 2015 to May 2016 at Sukasari Sumedang. Location of experiment have altitude of about ± 800 metres above sea level and climate type was C3 (Oldemann climate type). Experimental design used randomized block design (RBD), that consisted of nine treatments with three replications, so there are 27 experimental plots. The treatments were plant spacing 50 x 50 cm + chicken manure 5 ton/ha, plant spacing 50 x 50 cm + goat manure 5 ton/ha, plant spacing 50 x 50 cm + cow manure 5 ton/ha, plant spacing 50 x 75 cm + chicken manure 5 ton/ha, plant spacing 50 x 75 cm + goat manure 5 ton/ha, plant spacing 50 x 75 cm + cow manure 5 ton/ha, plant spacing 50 x 100 cm + chicken manure 5 ton/ha, plant spacing 50 x 100 cm + goat manure 5 ton/ha, plant spacing 50 x 100 cm + cow manure 5 ton/ha. The result of this research showed that plant spacing and manure type affected leaf area index, root dry weight, and seed weight. Plant spacing 50 x 75 cm + chicken manure 5 ton/ha gave a better effect on plant height, the number of leaves, number of tillers, and number of panicles.Keywords: Job’s tears, plant spacing, manure
Bone Montete Inda Posala-Sala: Kesetaraan di Hadapan Hukum Pada Kesultanan Buton
Authors: Afif Mahfud Muh. , Indarti Erlyn , Sukirno Sukirno 
Published: March 2020

Penelitian ini bertujuan mendeskripsikan pengaruh ajaran Islam dan pemisahan kekuasaan pada perumusan prinsip bone montete inda posala-sala. Penegakan hukum di Kesultanan Buton didasarkan pada prinsip kesetaraan di hadapan hukum yang disebut bone montete inda posala-sala. Penelitian ini merupakan penelitian yuridis normatif dengan menggunakan pendekatan konseptual dan pendekatan historis serta menggu-nakan data sekunder, yaitu bahan hukum primer dan bahan hukum sekunder. Hasil penelitian ini menunjukkan bahwa asas bone montete yinda posala-sala pada Kesultanan Buton dipengaruhi oleh ajaran Islam. Ini tampak dari ilmu tasawuf yang mendasari perumusan asas tersebut. Pemisahan kekuasaan di Kerajaan Buton turut mendukung implementasi asas bone montete yinda posala-sala. Fungsi peradilan yang dilaksanakan oleh sultan sebagai lembaga eksekutif diawasi Siolimbona sebagai lembaga legislatif. Direkomendasikan bahwa pemerintah mengadopsi nilai-nilai lokal dalam perumusan asas kesetaraan di hadapan hukum dan intensif mengkaji nilai-nilai lokal yang dapat berkontribusi dalam pengembangan hukum nasional. Bone Montete Inda Posala-Sala: Equality Before the Law in Buton Sultanate This research aims to describe the influence of Islamic teachings and the separation of powers in formulating the principle of “bone montete inda posala-sala”. Law enforcement in Butonese Sultanate is based on the equality before the law principle named “bone montete inda posala-sala”. This research apply normative juridical method by using conceptual and historical research based on secondary data namely primary and secondary legal materials. The results indicates that the principle of bone montete yinda posala-sala is influenced by Islamic teachings. This can be seen from the sufism that underlies the formulation of the principle. The separation of powers also supported the implementation of the principle. Judicial function under Sultan as an excecutive is supervised by Siolimbona as an legislative agency. It is recommended that the government should adopts local wisdoms in the formulation of the principle and intensively studies local values that can contribute to the development of national law.
Bank Liability in Trustee Agreement in Insolvency Status
Authors: Mifanyira Franciska , M. J. Indah Dwi , Dwi A Mega 
Published: March 2020

A trust agreement is a special agreement in banking gives the bank the right and authority to manage the customer's assets as stated to the agreement The assets of trust assets are the property of the customer, the management of the assets must be separately carried out to implement the Prudential Principle and Pacta Sunt Servanda in banking contract. This Legal Research use normative positivist with the using of Statute and Conseptual Approach along with three research sources. This Legal Research focus on the Legal Consequences in the Trustee Agreement and Liability of Bank in the case of Bank include the Settlor’s asset as the Insolvency Asset. The Research result are Bank only as a manager of Asset so every legal conduct must have approval of Settlor so If the asset is included the Insolvency Asset is a contract and law violation so it should be fixed by the contractual dispute settlement. Tanggung Jawab Bank dalam Trustee Agreement pada Keadaan Kepailitan Perjanjian kepercayaan adalah perjanjian khusus dibidang perbankan yang memberi-kan hak dan wewenang kepada bank untuk mengelola aset pelanggan sebagaimana dinyatakan dalam perjanjian. Aset kepercayaan adalah milik pelanggan, pengelolaan aset harus dilakukan secara terpisah untuk menerapkan Prinsip Kehati-hatian dan Pacta Sunt Servanda dalam kontrak perbankan. Penelitian Hukum ini menggunakan metode positivis normatif dengan menggunakan undang-undang dan pendekatan konseptual bersama dengan tiga sumber penelitian. Penelitian Hukum ini fokus pada konsekuensi hukum dalam perjanjian perwaliamanatan dan Pertang-gungjawaban Bank dalam kasus Bank termasuk aset Settlor sebagai Aset Kepailitan. Hasil Penelitian adalah bank hanya sebagai manajer Aset sehingga setiap tindakan hukum harus memiliki persetujuan Settlor sehingga jika aset dimasukkan Aset Aset Kepailitan adalah kontrak dan pelanggaran hukum sehingga harus diperbaiki dengan penyelesaian sengketa kontrak.
Pengaruh Keterampilan, Pengetahuan dan Karakter Pada Tingkat Profesionalisme Dosen di Perguruan Tinggi
Authors: Abiana I Gusti Ngurah , Rasmini Ni Ketut 
Published: March 2020

Professionalism is a trait, skill, and way of implementing things done by a professional. A lecturer is absolutely in need of sufficient professionalism because there is a demand, especially the accounting lecturer that if the lecturer is not professional it will produce accountants who are also unprofessional. The purpose of this study was to analyze the influence of skills, knowledge, and character on student perceptions of the professionalism of lecturers. The sample of this study is accounting students, Faculty of Economics and Business, Udayana University, with 171 respondents. This study uses a stratified random sampling method and data collection using a questionnaire. Data is analyzed using multiple linear regression analysis. The results of the analysis show that the skill, knowledge, and character have a positive effect and on the students' perceptions of the lecturers professionalism.Keywords: Skills, knowledge, character, professionalism.
Pengaruh Pengendalian Internal Pada Efisiensi Kredit Di Lembaga Perkreditan Desa (LPD) Se-Kecamatan Sukawati Kabupaten Gianyar
Authors: Wilatini Kadek Ari Dyah , Wirakusuma Made Gede 
Published: March 2020

The purpose of this research was to obtain empirical evidence of the influence of internal control elements on the efficiency of lending in the LPD of Sukawati district, Gianyar Regency. The data used in this research are primary in the form of questionnaire answers and secondary data in the form of non performing loan. The sampling uses a saturated sample technique. The sample used was 33 LPDs in Sukawati district. The analysis technique used was multiple linier regression. Based on analysis concluded that environment control, risk assessment, control activities, and monitoring have a positive effect on the lending efficiency, while the information and communication has negative effect on lending efficiency.Keyword: Internal control, lending efficiency, LPD.
Pengaruh Good Governance dan Budaya Organisasi pada Kinerja Aparatur Penyelenggara Pemerintahan Desa di Kota Denpasar
Authors: Raheni Ni Putu Rika , Asri Dwija Putri I.G.A.M 
Published: March 2020

This study aims to examine the effect of good governance and organizational culture on the performance of village government administrators in the city of Denpasar. The number of service villages in the city of Denpasar is 27 villages. Respondents in this study were village officials among others, Village Heads, Village Secretaries, Finance Chiefs, Village Consultative Bodies (BPD), and Community Empowerment Institutions (LPM) in each each village in the city of Denpasar. The number of samples obtained was 70 respondents using probability sampling methods with Slovin techniques. The data collection method used in this study was a questionnaire. The data analysis technique performed is the analysis of Multiple Linear Regression. Based on the analysis conducted, the results of this study indicate Good Governance and Organizational Culture have a positive effect on the Performance of Village Government Organizing Apparatus in the City of Denpasar.
Keywords: Good governance, organizational culture, apparatus performance.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, dan Perilaku Belajar Terhadap Pemahaman Akuntansi
Authors: Gayatri Ni Putu Laksmi , Wirawati Ni Gst. Putu 
Published: March 2020

This research was conducted on regular afternoon students in the accounting department of the Faculty of Economics and Business, Udayana University. This study uses primary data collected using a questionnaire as an instrument for collecting data distributed to respondents. The respondents of this study were regular afternoon students of the 2015 accounting department of the Faculty of Economics and Business, Udayana University. The number of samples obtained was 65 samples. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the variables of intellectual intelligence, emotional intelligence, spiritual intelligence, and learning behavior have positive and statistically significant effects on the understanding of accounting. This means that the better the intellectual intelligence, emotional intelligence, spiritual intelligence, and learning behavior, the better the understanding of accounting.
Keywords: Intellectual intelligence, emotional intelligence, spiritual intelligence, learning behavior, understanding of accounting.
Pengaruh Rasio BOPO, Modal Intelektual, dan Pengungkapan Corporate Social Responsibility Pada Profitabilitas Perusahaan Perbankan
Authors: Swendriani Putu Nesy , Krisna Dewi Luh Gede 
Published: March 2020

This study aims to obtain empirical evidence of the effect of BOPO ratio, intellectual capital, and corporate social responsibility (CSR) disclosure on profitability of banking companies. Research conducted on banking companies on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The sample is determined through non probability sampling method with purposive sampling technique. The number of samples used in this study were 60 observation samples. The data analysis technique used is the analysis of multiple linear regression analysis. The results of this study indicate that BOPO ratio show a negative effect on profitability of banking companies. The results also show that intellectual capital and CSR disclosure doesn’t affect the probability of banking companies. The research implications theoretically prove stakeholder theory, legitimacy theory, and resource-based theory in explaining the operational efficiency of banking companies.
Keywords: BOPO; intellectual capital; CSR; profitability.
Kinerja Individu Sebagai Pengukuran Kesuksesan Adopsi SIA dengan Model UTAUT dan Delone & Mc Lean
Authors: Pratama Gede Surya , Ariyanto Dodik , Aryista Dewi Ayu 
Published: March 2020

The research objective was to determine the effect of performance expectations, effort expectations, social influence and facilitation conditions as well as system quality and information quality on perceptions of individual performance in the Rural Bank accounting information system in Denpasar. The research population is individuals who use accounting information systems in carrying out their work. The research sample was taken using a purposive sampling technique, where the sampling process was based on certain criteria. So that the number of samples used in this study were 13 BPR with a total of 100 BPR employees. Data collection using questionnaires and data analysis techniques used are multiple linear regression analysis. The results of the analysis in the study showed that: performance expectations (performance expectations), business expectations (business expectations), social factors (social influences), facilitation conditions (facilitation conditions), system quality and information quality had a positive and significant effect on individual performance.
Keywords: UTAUT, De Lone and Mc Lean, individual performance.
Pengaruh Ukuran Perusahaan, Political Cost Dan Kinerja Lingkungan Terhadap Environmental Disclosure Dalam Laporan Tahunan
Authors: Ulan Noviani Ni Kadek Dwi Nana , Alit Suardana Ketut 
Published: March 2020

Environmental Disclosure is disclosure made by public companies related to their obligations to the environment and society. This study aims to determine the factors that influence Environmental Disclosure, namely the size of the company, political cots, and environmental performance. The study was conducted at companies listed on the Stock Exchange for the period 2014-2017 which are incorporated in the food and beverage sub-sector. The number of samples taken were 56 companies, with probability sampling methods. Data collection is done through analysis of company financial statements, which are analyzed by multiple linear regression. Based on the results of the analysis it was found that the size of the company partially had a positive effect on Environmental Disclosure. Political Cost has a positive effect on Environmental Disclosure. Environmental performance has a positive effect on Environmental Disclosure.
Keywords : Enviromental disclosure, Size, Political Cost, Performance.
Pengaruh Ukuran Perusahaan, Penerapan Good Corporate Governance, dan Pengungkapan Corporate Social Responsibility pada Nilai Perusahaan
Authors: Pradana Rivandi , Astika Ida Bagus Putra 
Published: March 2020

A company when it is established has a goal to be achieved. To achieve this goal a positive response from various parties is needed. This positive response tends to get the company to have good corporate value. To find out how the influence of company size, the application of GCG and disclosure of CSR on company value are the objectives of this study. All companies listed on the IDX during the 2013-2016 period and included in the manufacturing company sector are the population of the study. Samples obtained after using purposive sampling method were as many as 41 samples. Multiple linear regression is the analytical technique used. From the results of this study it can be concluded that the variable size of the company and the application of GCG have a positive effect on firm value, while for disclosure of CSR does not affect the value of the company.
Keywords : Corporate Value, Company Size, Corporate Governance Perception Index, Corporate Social Responsibility, Indonesia Stock Exchange.
Pengaruh Pengelolaan Keuangan Daerah terhadap Akuntabilitas Kinerja pada Satuan Kerja Perangkat Daerah Kabupaten Badung
Authors: Yasa Wirama I Made , Wirawati Ni Gusti Putu 
Published: March 2020

The purpose of this study is to determine the effect of regional financial management on performance accountability in the regional work unit of Badung Regency. To determine the influence of regional financial management, four variables are used to measure it, namely budget planning (X1), implementation/implementation of the budget (X2), reporting/budget accountability (X3), and performance evaluation (X4). Method of determined sample in this study used purposive sampling technique, so that obtained a total sample of 100 people consisted of the Regional Government Budget Team. The data analysis technique used to test the hypothesis of this research is multiple linear regression analysis. The results showed that budget planning, implementation of budget accountability budgets, and simultaneous budget evaluations had a significant positive effect on the performance of government agencies in the Regional Work Unit of the Badung Regency.
Keywords : Management; planning; implementation; reporting; accountability.
Pengaruh Asimetri Informasi, Moralitas Individu Dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi
Authors: Komala Rina , Piturungsih Endar , Firmansyah M. 
Published: March 2020

This study aims to analyze the effect of information asymmetry, individual morality and internal control on the tendency of accounting fraud on the use of village funds in Utan District, Sumbawa Regency. The number of respondents used in this study were 44 people. Data collection is done by survey method with data collection techniques using questionnaires. The results of the study is the information asymmetry variable has a positive influence on the tendency of accounting fraud; individual morality variable has a negative influence on the tendency of accounting fraud; and internal control variable has a negative influence on the tendency of accounting fraud.
Keywords : Asymmetry; Morality; Control; Accounting Fraud.
Analisis Rasio Keuangan Perbankan Terhadap Profitabilitas
Authors: Yunanto Yogi , Suhariadi Fendy , Yulianti Praptini 
Published: March 2020

This study was conducted to examine the effect of variable bank size, LDR, NPL, BOPO, NIM, on ROA in the regional development banking industry in Indonesia. The method in data collection, an explanation of the definition of operational variables, and a technical explanation of the analysis will be carried out using quantitative methods. The results of this study support the Bank Loan Rate Mark Up Theory where LDR, NPL and NIM affect ROA, with increasing interest gains can increase ROA.
Keywords : Financial Ratios; Profitability.
Proteksi Atas Barang Milik Daerah Dalam Mewujudkan Akuntabilitas di BPKAD Provinsi Sumatera Utara
Authors: Nasution Dito Aditia Darma , Erlina Erlina 
Published: March 2020

This research aims to analyze and describe the implementation of Regional Property protection in realizing accountability in BPKAD of North Sumatera Province. The method uses in this research is qualitative approach by interviews with employees in the field of accounting and assets. The result shows that the Regional Property protection in BPKAD of North Sumatera Province was effective but was not accountable yet. The newness that made this research different from previous research was researcher added Native Revenue (PAD) to assessed accountability in protect possession of the region.
Keywords : Regional Property Protection; Regional Original Income; Accountability.
Pengaruh Profitabilitas dan Ukuran Perusahaan Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi
Authors: Wasista I Putu Putra , Asmara Putra I Nyoman Wijana 
Published: March 2020

Profitability and company size are two of the many factors that influence a company's value. Implementation of Good Corporate Governance (GCG) is very important so that it can affect the relationship between profitability and company size on firm value. This research was conducted on 31 manufacturing companies with a 5-year observation period, namely 2013 to 2017, then the total sample of observations was 155 samples. Obtained 155 observational samples through the purposive sampling method. MRA or Moderated Regression Analysis is a data analysis technique used in this study. The results of data analysis obtained are that there is a positive influence between the relationship of profitability and firm size on firm value and found that GCG is a moderating variable that reinforces the effect of profitability and firm size on firm value.
Keywords : Profitability; Company Size; Good Corporate Governance; The Value of The Company.
Pengaruh Ukuran Perusahaan, Profitabilitas, Keputusan Investasi, dan Kebijakan Dividen Pada Nilai Perusahaan
Authors: Rizal Vonny , Stefanny Stefanny , Novianty Henny , Angelieca Angelieca , Tantowi Cindy , Intan Purba Mas 
Published: March 2020

The purpose of this study is to determine the significance of the effect of company size, profitability, investment decisions, and dividend policy on the value of corporate companies using industrial companies basic and chemicals found on the Indonesian stock exchange which has a population of 69 companies. The approach taken in this study is a quantitative approach, this type of research uses explanatory and causal or causal research characteristics. Types of data collection in the documentation and sampling obtained by 14 companies. Based on the results of company size, profitability, investment decisions and dividend policy in a multiparty-together have a significant effect on firm value. Based on the results partially shows that size company does not affect and is not significant top value of the company, profitability has a significant and significant effect on firm value, investment decisions have no effect on firm value, and dividend policy has a positive and significant effect on firm value.
Keywords : Company Size; Profitability; Investation; Dividend.
Pengaruh Good Corporate Governance pada Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi
Authors: Dika Putra Gede Marco Pradana , Wirawati Ni Gusti Putu 
Published: March 2020

A firm not only aims to get profits but also maximize its value which can be reflected in stock price. Research aims to examine the effect of good corporate governance on firm value with financial performance as a mediating variable. The study conducted on LQ45 companies listed on Indonesia Stock Exchange in 2017-2018. Sample determined by purposive sampling with 32 samples. Path analysis was used. analysis showed managerial ownership and institutional ownership had no effect on financial performance, managerial ownership and institutional ownership had no effect on firm value, financial performance had a positive effect on firm value, and financial performance was unable to mediate the relationship between GCG and firm value.
Keywords: Good Corporate Governance; Firm Value.