bluuebunny/crossref_metadata_2025_split huggingface dataset:
Frequency of clinical and radiographic evidence of inflammation associated with retained tooth root fragments and the effects of tooth root fragment length and position on oral inflammation in dogs
Authors: Ng Kevin K. , Fiani Nadine , Tennant Marc , Peralta Santiago 
Published: March 2020

Abstract

OBJECTIVE
To assess the frequency of clinical and radiographic evidence of inflammation (ie, evidence of inflammation) associated with retained tooth root fragments (RTRFs) in dogs and to determine whether evidence of inflammation was affected by RTRF length and position within the alveolar bone.

SAMPLE
148 RTRFs in 66 dogs.

PROCEDURES
For each dog, demographic information was recorded, and full-mouth radiographs were obtained and reviewed for RTRFs. For each RTRF, the length of the fragment was measured on intraoral radiographic images, and its location and position relative to the alveolar bone margin were recorded. The presence or absence of evidence of inflammation in association with each RTRF was also recorded. Descriptive data were generated. Generalized linear mixed models were used to identify factors associated with evidence of inflammation around RTRFs.

RESULTS
81 of 148 (54.7%) RTRFs had evidence of inflammation. For every 1-mm increase in RTRF length, the odds of inflammation increased by 17% (OR, 1.17; 95% confidence interval [CI], 1.04 to 1.34; P = 0.009). Odds of inflammation for RTRFs that protruded from the alveolar bone margin were 2.98 (95% CI, 1.02 to 8.72; P = 0.046) and 7.58 (95% CI, 1.98 to 29.08; P = 0.001) times those for RTRFs that were buried and level with the alveolar bone margin, respectively. Tooth root fragment length was a poor predictor of inflammation.

CONCLUSIONS AND CLINICAL RELEVANCE
Results indicated that most RTRFs were associated with evidence of inflammation and supported the current recommendation for extraction of RTRFs whenever feasible.
Pengaruh Partisipasi Penganggaran Pada Senjangan Anggaran Dengan Gaya Kepemimpinan Dan Karakter Personal Sebagai Variabel Pemoderasi
Authors: Mendi I Putu Suardi Antara Putra , Suparsto Herkulanus Bambang 
Published: March 2020

Every company in carrying out its operations has clear objectives as a guideline in carrying out its duties by each of its employees. This study aims to determine the effect of leadership style and personal character in moderating the relationship between budgetary participation on budgetary slack. The approach used in this study is a quantitative approach in the form of associative causality. The object of research in this study is budgetary slack. The method of determining the sample of respondents in this study using a purposive sampling method. The number of respondents used as the study sample is 80 people. Data collection methods used are by distributing questionnaires. The data analysis technique used is Moderated Regression Analysis (MRA). The results of this study are that budgetary participation has a negative and significant effect on budgetary slack. Leadership style and personal character strengthen the influence of budgetary participation on budgetary slack.
Keyword : Budgeting, leadership, personal character.
Pengaruh Persepsi Kegunaan, Kemudahan Penggunaan dan Risiko Terhadap Minat Mahasiswa Menggunakan Sistem Blockchain
Authors: Dita Witami Dewa Ayu , Suartana I Wayan 
Published: March 2020

The purpose of this study was to determine the effect of perceived usefulness, perceived ease of use and risk perception of interest in using the blockchain system in financial technology. The population of this study was undergraduate students majoring in accounting FEB Udayana University class of 2015-2018. Methods Determination of samples in this study using saturated sampling techniques. The sample in this study amounted to 294 people. The data collection method used is the survey method with a questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis it was found that perceived usefulness and perceived ease of use had a positive effect on the interest in using the blockchain system in financial technology. But the perception of risk has a negative effect on interest in using the blockchain system in financial technology.
Keywords: Perception of usability, perception of ease of use, perception of risk and interest in using the blockchain system.
Effect of Liquidity, Debt Policy, Company Growth, Board of Commissioners and Audit Committee on Dividend Policy
Authors: Pirdayanti Putu Desy , Wirama Dewa Gede 
Published: March 2020

This study aims to obtain empirical evidence regarding the effect of liquidity, debt policy, company growth, board of commissioners and audit committee on dividend policies of manufacturing companies listed on Indonesia Stock Exchange in 2013-2017. The method of determining the sample is using purposive sampling. The samples taken were 30 companies with 170 observations, by non-probability sampling method with purposive sampling technique. Data collected through non-participant observation. Based on the results of research, debt policy and company growth have a negative effect on dividend policy, while liquidity, board of commissioners and audit committee have no significant effect on dividend policy.
Keywords : Dividend policy, liquidity, debt policy, growth, board of commissioners, audit committee.
Pengaruh Sanksi Pajak dan Kesadaran Wajib Pajak pada Kepatuhan Wajib Pajak
Authors: Putra Pranata I Gusti Bagus , Jati I Ketut 
Published: March 2020

The purpose of this study was to determine the effect of tax sanctions and taxpayer awareness on corporate taxpayer compliance. The study was conducted at the Gianyar Pratama Tax Service Office. The number of samples taken as many as 100 corporate taxpayers, by convenience sampling method. Convenience sampling method is sampling taken randomly by considering the ease of access that can be reached by researchers. The analysis technique used is multiple linear regression. The results of the study mean that the higher the tax sanction, the higher the level of taxpayer compliance, and vice versa. Based on the results of this study the awareness of taxpayers has a positive effect on taxpayer compliance so that the second hypothesis in this study is accepted.
Keywords : Taxes; Taxpayers; Sanctions; Awareness; Compliance.
Faktor-faktor yang Memengaruhi Efektivitas Sistem Informasi Akuntansi Lembaga Perkreditan Desa se-Kecamatan Tegallalang
Authors: Wahyu Kusumaningsih Ni Wayan , Dharmadiaksa Ida Bagus 
Published: March 2020

This study aims to determine the factors that influence the effectiveness of information systems computer-based by using the TAM model. This research took place at the Tegallalang District LPD. The sampling method uses purposive sampling technique. Research data was obtained through survey methods with questionnaire techniques. Analysis of research data using multiple linear regression. The results of the study are in accordance with the TAM theory that is use namely the quality of information systems, technological sophistication and the ability of personal techniques that represent usability in TAM theory will affect personal perceptions to accept and use technology, so that it will positively affect the effectiveness of computer-based AIS. Based on the results of LPD research, it is expected to improve training in the use of accounting information systems so that the skills of employees in using the system become better so that work becomes more efficient.
Keywords : TAM; Quality Of Information Systems; Technological Sophistication; Personal Technical Capabilities.
Pengaruh Prinsip-Prinsip Good Governance Dan Budaya Organisasi Terhadap Kinerja Keuangan Lembaga Perkreditan Desa Kota Denpasar
Authors: Anggayana I Putu Novan , Wirajaya I Gde Ary 
Published: March 2020

The application of the principles of good governance and organizational culture is very important in managing the organization. The purpose of this study was to determine the effect of the principles of good governance and organizational culture on the financial performance of the Denpasar City Credit Institution (LPD). This research uses a quantitative approach using primary data. The population in this study were all LPDs in Denpasar City as many as 35 LPDs. The sampling method used in this research is the saturated sample method so that the entire population is sampled. The analysis technique used is multiple linear regression. Based on the results of the analysis note that the principles of good governance consisting of transparency, accountability, responsibility, independence and equality simultaneously have a positive effect on financial performance. While organizational culture has no effect on financial performance.
Keywords : Good Governance; Organizational Culture; Financial Performance.
Profitabilitas Memoderasi Pengaruh Financial Distress pada Opini Audit Going Concern
Authors: Oka Maheswara Anak Agung Gde , Dwirandra A.A. Ngurah Bagus 
Published: March 2020

The purpose of this study was to determine the effect of partial financial distress on the going concern audit opinion, to determine the effect of partial profitability on the going concern audit opinion and to know the moderating ability of profitability on financial distress that affects the going concern audit opinion. This research conducted at manufacturing companies listed on the Stock Exchange in 2015-2017. The research sample was obtained using purposive sampling technique. Data collection is done by non-participant observation methods. Data analysis techniques are carried out using the method of binary logistic regression analysis. The test results show that financial distress has an effect on the going concern audit opinion, profitability has no effect on the audit opinion, and profitability weakens the effect of financial distress on the going concern audit opinion.
Keywords : Financial Distress; Going Concern Audit Opinion; Profitability.
Menilai Dampak Evaluasi Produk konsumen dan Kepercayaan Pada Niat Pembelian Kembali Pada Lingkungan E-Commerce
Authors: Pratiwi Dwi Indah 
Published: March 2020

This study aims to analyze the factors that influence repurchase intentions in e-commerce. This research method uses quantitative descriptive method by distributing questionnaires as a method of data acquisition. The data analysis technique uses multiple linear regression. Data were obtained by 96 respondents from various Indonesian respondents through a web-based questionnaire. The results showed that the perceived trust, perceived usefulness, perceived competitive prices, had a significant and positive relationship with the intention to buy back in e-commerce.While perceived risk does not have a significant relationship with repurchase intention.
Keywords : E-commerce; Repurchase Intention; Perceived Consumer.
Meninjau Faktor Keberhasilan Implementasi Enterprise Resource Planning: Perspektif Organisasi
Authors: Akbar Nadra Ali 
Published: March 2020

Some previous studies assess the key to successful ERP implementation is the success of the organization. The purpose of this study is to analyze and re-evaluate the factors that influence the success of ERP implementation in an organizational perspective. The design of this study used descriptive quantitative methods. The data used are primary data with questionnaires as data collection. Technical analysis of data using multiple linear regression. A total of 60 respondents were obtained from service, manufacturing and banking companies in the city of Surabaya. Based on the results of the regression analysis of organizational culture and organizational leadership has a positive and significant relationship to the success of ERP implementation. While the support of top management and organizational environment does not have a significant relationship to the success of ERP implementation.
Keywords : ERP Implementation; Organization; Leadership.
Pengaruh Kecerdasan Emosional, Fasilitas Belajar dan Kompetensi Dosen Terhadap Persepsi Prestasi Akademik Mahasiswa Akuntansi
Authors: Wahyudi Putu Hendra Putra , Ratna Sari Maria Mediatrix 
Published: March 2020

Student academic achievement is a reflection of the quantity and quality of knowledge that has been mastered by students. The purpose of this study, among others, is to determine the effect, emotional intelligence, learning facilities and lecturer competence on the academic achievement of accounting students. The place to do this research is at the Faculty of Economics and Business, Udayana University. Multiple linear regression analysis is an analysis technique used in this study. The sample of this research is the 2016 accounting undergraduate students with the sample determination method using the Slovin formula. The types of data used in this study are qualitative and quantitative data. Data collection techniques using a questionnaire. The results showed that emotional intelligence, learning facilities and lecturer competence had a positive effect on academic achievement of accounting students.
Keywords : Emotional Intelligence; Learning Facilities; lecturer Competence; Academic Achievement.
Profitabilitas Sebagai Pemoderasi Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan
Authors: Putri Kadek Gita Amdika , Gede Wirakusuma Made 
Published: March 2020

Salah satu faktor yang memengaruhi nilai perusahaan yaitu Corporate Social Responsibility (CSR). Adanya inkonsistensi hasil penelitian diharapkan profitabilitas mampu memperkuat CSR dalam meningkatkan nilai perusahaan. Tujuan penelitian ini untuk mendapatkan bukti empiris mengenai profitabilitas sebagai pemoderasi pengaruh CSR pada nilai perusahaan sektor pertambangan yang terdaftar di BEI periode 2016-2018. Metode penentuan sampel yang digunakan adalah metode nonprobability sampling dengan teknik purposive sampling. Jumlah perusahaan yang memenuhi kriteria adalah 11 perusahaan dengan jumlah amatan sebanyak 43. Teknik analisis data yang digunakan adalah Moderated Regression Analysis. Hasil penelitian menemukan bahwa CSR berpengaruh positif pada nilai perusahaan. Profitabilitas memperlemah pengaruh CSR pada nilai perusahaan. Hasil penelitian ini diharapkan mampu memberikan informasi bagi pihak-pihak yang berpekentingan sebagai dasar pengambilan keputusan investasi.
Kata kunci: nilai perusahaan, corporate social responsibility, profitabilitas
Etika Profesional Konsultan Pajak Dalam Melaksanakan Perannya Sebagai Mitra Wajib Pajak Dan Pemerintah
Authors: Arvita Rizki , Sawarjuwono Tjiptohadi 
Published: March 2020

Penelitian ini dilakukan dengan tujuan untuk: 1) Menganalisis dan mendeskripsikan peran konsultan pajak dalam sistem perpajakan di Indonesia; dan 2) Menganalisis dan mendeskripsikan upaya upaya yang dapat dilakukan untuk menjaga etika profesionalisme konsultan pajak sebagai mitra wajib pajak dan pemerintah. Jenis penelitian ini adalah deskriptif kualitatif menggunakan data sekunder tentang perpajakan yang diperoleh dari pencarian internet. Analisis data menggunakan teknik kualitatif dengan tahapan pengumpulan data, reduksi data, dan penarikan kesimpulan.
Hasil penelitian menunjukkan: 1) Konsultan pajak berperan penting dalam sistem perpajakan di Indonesia, yaitu sebagai komponen perpajakan yang berkemampuan menjaga stabilitas, interaksi yang sehat dan dinamis antara wajib pajak dan pemerintah sesuai dengan peraturan pajak yang ditetapkan oleh pemerintah; dan 2) Pemerintah sebagai otoritas pajak perlu melakukan upaya intervensi pada pelaksanaan peran konsultan pajak untuk memastikan bahwa konsultan pajak mematuhi kode etik profesi, sehingga dapat meningkatkan peran konsultan pajak dalam menciptakan dan mendorong kepatuhan wajib pajak terhadap peraturan perpajakan Indonesia.
Kata Kunci : Konsultan Pajak, Kode Etik, Wajib Pajak, Profesionalisme
Perbandingan Reaksi Pasar pada Perusahaan LQ45 dan Non LQ45 atas Pengumuman Stock Split
Authors: Wahyudi Kadek , Putra I Nyoman Wijana Asmara 
Published: March 2020

Stock split announcements are believed to cause investor reaction. The LQ45 Index company that already has high liquidity in IDX is a stock split. This research aims to test the difference of the company's market reaction LQ45 before and after the stock split announcement, test the reaction difference of the non-LQ45 company market before and after the stock split announcement, and test the market reaction difference between LQ45 and non LQ45 companies on the stock split announcement. This research sample is a company that does stock split up during January 2007-July 2019. Market reactions are measured by abnormal return. The analytical techniques used are different tests. The results showed there was a reaction of the company's market LQ45 and non LQ45 on the stock split announcement, and there was a difference in market reaction between LQ45 and non-LQ45 companies over stock split announcements.
Keywords: Stock Split; Abnormal Return Difference; Market Reaction.
Study About the Causative Agents of Cervical Infections and Cytopathological Changes in Iraqi Women
Authors: Yaseen Safana Abdul Sattar 
Published: March 2020

Cervical infections are common problems among women, specially of reproductive age, in Iraq ,and are one of numerous risk factors for cervical intraepithelial neoplasia and cervical cancer .
The aim of this study was to investigate the causative agents of cervicitis and their association with cytopathological changes among 67 cases of women, aged from 16 to 60 years, who attended the National Cancer Research Center / University of Baghdad, Iraq , during the period from April to December 2018 .
The age group 36-40 had the highest percentage of cervical infections 13/16 (81.3%) while the age group 56-60 had the lowest percentage 2/6 (33.3%).
Specific microbial inflammations were found in 51/67(76.1%) of the cases, as detected by microbiological examinations, while 49/67(73.13%) were of non-specific inflammations. The main causative agent of cervical infections was Candida albicans: 36/67(53.7%) fallowed by : Neisseria gonorhoeae 5/67(7.5%) , enteric bacteria 6/67( 8.9%) and Trichomonas vaginalis 4/67(5.9%),.
The cyto-diagnosis , as detected by using pap smears examination, revealed some cases 6/67(8.9%) of suggestive of human papillomavirus HPV(Koilocytotic Atypia) with ASCUS (Atypical Squamous Cells of Undetermined Significance ) mixed with monillia infections and only two of these cases showed CIN1 (Cervical Intraepithelial Neoplasia ) 2/67( 2.98%).
The other cytopathological finding was atypical dysplasia of endocervical epithelial cell which showed in cases 18/36(50%) of monillia infections, 2/4(50%) of Trichomonas infections,3/6(50%) of enteric infections and in 4/5(80%) of Neisseria infections .While atypical Metaplasia found in cases 6/36(16.7%) of monillia infections ,1/6(16.7) of enteric infections and 1/5(20%) of Neisseria infections. There was only 1/36(2.8%) of AGUS (Atypical Glandular Cells of Undetermined Significance) found in case of monillia infections. Benign looking of cervical cells , as resulted in pap smear tests , mostly found in cases of Trichomonas infections 2/4(50%) , while showed in 2/6(33.3%) of enteric infections and in11/36(30.6%) of monillia infections. There were no benign looking cells of cervical in cases of Neisseria infections. Meanwhile, no women had adenocarcinoma according to Bethesda classification during this study.
Although there was no incidence of cervical malignant cells seen in our study and only few cases showed CIN1(premalignant disease of the cervix), cytological screening should gain much popularity and should be accessible to all in order to prevent such serious pathological problems.
In Iraq, more attention should be paid for the important causation of cervicitis in women suffering from it because inflammatory and atypical changes on cervical cytology among women tested often indicate the presence of a sexually acquired infection.
Computational Investigation of APOBEC3H Substrate Orientation and Selectivity
Authors: Hix Mark A. , Cisneros G. Andres 
Published: March 2020

There are several available crystal structures for APOBEC3H, however, none with bound substrate. Our manuscript presents a theoretical investigation of the binding orientation of the ssDNA substrate for the DNA deaminase APOBEC3H. Here, we have used classical MD simulations to explore the possiblebinding orientation of a dsDNA substrate, as well as the possible factors leading to the observed substrate sequence selectivity.
STUDI PERBANDINGAN PENDAPATAN USAHATANI PADI ORGANIK DAN PADI NON ORGANIK DI DESA AIK DEWA KECAMATAN PRINGGASELA KABUPATEN LOMBOK TIMUR
Authors: Hadi Mursyidin 
Published: March 2020

ABSTRAK
Penelitian ini bertujuan untuk mengkaji tingkat pendapatan usahatani padi organik dan padi non organik, mengkaji tingkat efisiensi penggunaan biaya produksi pada usahatani padi organik dan padi non organik, menganalisis faktor-faktor apa saja yang mempengaruhi pendapatan usahatani padi organik dan padi non organik. Penelitian ini dilaksanakan di Desa Aik Dewa Kecamatan Pringgasela, dengan metode komparatif dan teknik survey yaitu mewawancarai 70 petani responden yang terdiri dari 35 petani padi organik dan 35 petani padi non organik dengan berpedoman pada questioner. Hasil penelitian menunjukkan bahwa, pendapatan usahatani padi organik di Desa Aik Dewa sebesar Rp 14.361.941,23 per hektar dan pendapatan usahatani padi non-organik sebesar Rp 12,464,247.92 per hektar. Penggunaan biaya produksi usahatani padi non-organik lebih kecil daripada penggunaan biaya produksi usahatani padi organik dengan nilai Rp 6.189.873,95 per hektar untuk usahatani padi non-organik dan Rp 8.038.058,77 per hektar untuk usahatani padi organik. Selain itu, ditunjukkan dengan perbedaan R/C Ratio padi non-organik lebih efisien dari pada R/C Ratio padi organik dengan nilai 3,01 untuk padi non-organik dan 2,79 untuk padi organik. Faktor-faktor yang mempengaruhi pendapatan usahatani padi organik dan padi non-organik adalah luas lahan, biaya produksi, produktivitas dan sistem budidaya, sedangkan faktor-faktor lain seperti, pendidikan dan pengalaman tidak berpengaruh nyata terhadap pendapatan usahatani padi organik dan non-organik di Desa Aik Dewa Kecamatan Pringgasela. HAsil
MADURA DEVELOPMENT PLAN AS A DESTINATION SYARIAH INDONESIA TOURISM
Authors: Sutikno Sutikno , Kamil Ahmad , Hanapi Mohd Shukri 
Published: March 2020

This study aims analyze the potential of attractions in Madura to become sharia tourism destinations. Next will measure the level of community readiness and development strategies for Islamic tourism in Madura. To analyze the potential of sharia tourism objects, they use observational analysis and public perceptions about the suitability of tourism objects with sharia tourism. As for the analysis of the development of Islamic tourism on the island of Madura using the Analytical Hierarchy Process method. The results showed that, Madura has the potential to become a sharia tourist destination, because has a potential tourist attraction to be developed into an Islamic tourist attraction. Second , the Madurese people already have an understanding of sharia tourism, this will be a big capital for Madura to become sharia tourism destinations in Indonesia. Citizen Branding Strategy can be a top priority in efforts to develop Islamic tourism on the island of Madura.