bluuebunny/crossref_metadata_2025_split huggingface dataset:
La educación médica desde el enfoque de la salud basado en derechos humanos
Authors: Vázquez Martínez Francisco Domingo , Sánchez Mejorada Fernández Jorge , Delgado Domínguez Carolina , Luzanía Valerio Manuel Salvador 
Published: October 2020

Introducción: El enfoque de la salud basado en derechos humanos (ESBDH) postula que la formación deficiente y las condiciones laborales desfavorables de los recursos humanos para la salud no solo dificulta la protección del derecho a la salud, sino que puede ser, paradójicamente, una fuente importante de violaciones al mismo. ¿Los programas de formación de médicos especialistas pueden violentar su derecho a la educación y al trabajo digno?Objetivo: Conocer la opinión de los médicos residentes sobre el respeto a su derecho a la educación y al trabajo digno.Método: Estudio transversal, descriptivo, realizado en una universidad pública de México a una muestra no aleatoria de 605 médicos residentes. Se aplicó de manera anónima, confidencial y voluntaria un cuestionario tipo Likert para valorar la opinión de los residentes sobre el respeto a sus derechos a la educación y al trabajo digno; integrado por 32 ítems (Alfa de Cronbach = 0.931). Se presentan frecuencias simples y, como medidas de resumen, la evaluación global del respeto al derecho, el porcentaje de manifestación de sucesos favorables y desfavorables y el puntaje obtenido por cada ítem.Resultados: La edad media de los participantes fue de 29.5 años (± 2.9), 58% hombres, 78.5% solteros y 79% sin hijos. 80% de los encuestados trabajó más de 80 horas a la semana. 65% de los residentes eran de primer y segundo años. La mayoría de los residentes (87%) considera que hubo un respeto medio o mayor a sus derechos. La evaluación global del respeto fue 57%. El porcentaje de manifestación de sucesos favorables fue de 55% y los sucesos desfavorables o violatorios a los derechos tuvieron una manifestación de 36%.Conclusiones: A la luz del enfoque de la salud basado en derechos humanos debe revisarse el actual sistema de formación de médicos especialistas.
Analisa Rekayasa Ulang Proses Bisnis Pada UD. Top Stiker
Authors: Aprilitasari Dewi , Nuryasin Ilyas , Setyaning Nastiti Vinna Rahmayanti 
Published: October 2020

Rekayasa ulang digunakan untuk mengindentifikasi, menganalisa, dan mendesain ulang proses bisnis inti perusahaan/organisasi bertujuan mencapai peningkatan dramatis pada pengukuran kinerja penting seperti biaya, kualitas, layanan dan kecepatan. Pencapaian dilakukan rekayasa ulang yaitu mendukung lebih sebuah misi perusahaan dan mengurangi biaya. UD. Top Stiker adalah salah satu perusahaan yang bergerak di bidang aksesoris telepon genggam, alat tulis dan kantor dansepeda motor yang saat ini sedang berkembang, sehingga perlu meningkatkan kualitas pelayanan semakin baik. Namun proses bisnis di UD. Top Stiker belum berjalan dengan baik dan memiliki permasalahan yang dapat mengganggu jalannya kegiatan operasional UD. Top Stiker. Menggunakan metode BPR dan analisis SWOT untuk menghasilkan strategi alternatif dan BPMN untuk pemodelan proses bisnis. Penelitian yang digunakan untuk mendapatkan data diperoleh melalui studi kepustakaan, observasi, wawancara dan memberikan kuesioner kepada pemilik UD. Top Stiker. Hasil akhir penelitian ini yang diperoleh adalah sebuah rekomendasi mendesain ulang proses bisnis dengan mengurangi beberapa tahapan proses dari 18 tahapan proses menjadi 13 tahapan proses sehingga menjadi lebih cepa dan sederhana.Sedangkan IFAS faktor kekuatan bernilai 1,55 dan faktor kelemahan bernilai 1,75, untuk EFAS faktor peluang bernilai 1,7 dan faktor ancaman bernilai 1,45.
Análisis morfológico, dietario y molecular de heces recolectadas en la Reserva Geobotánica Pululahua para la identificación del lobo de páramo (Lycalopex culpaeus, Molina 1782).
Authors: Sandoval Morejón Elizabeth Dayana , Jarrín- Porras Estefany , Llumiquinga Erika , Paredes-Machado Cristina , Heredia Mayra , Chávez - Larrea María Augusta , Segovia - Salcedo María Claudia 
Published: October 2020

El estudio de los hábitos alimenticios del lobo de páramo (Lycalopex culpaeus) es importante para entender su comportamiento y establecer medidas de conservación y manejo de esta especie, especialmente cuando comparte territorio con asentamientos humanos. Estudios a partir del análisis de heces fecales de fauna silvestre permiten un acercamiento no invasivo a los hábitos alimenticios del animal. El objetivo de esta investigación fue realizar el análisis morfológico y dietario de heces recolectadas en la Reserva Geobotánica Pululahua (RGP) para la identificación del lobo de páramo (L. culpaeus), ademásde llevar a cabo un análisis molecular complementario para confirmar dicha identificación. Se recolectaron 32 muestras de heces durante agosto de 2015, en la RGP y se realizó un análisis morfológico evaluando contenido, forma y lugar de recogida. En el análisis de la dieta las muestras fecales se disgregaron para recuperar restos de alimentos. Para el análisis molecular se procedió a la extracción de ADN siguiendo el método 2CTAB/CAI estandarizado para lobo de páramo, cuyas muestras posteriormente fueron amplificadas por PCR simple utilizando primers del gen cytb (citocromo b) específico para el género Lycalopex. Se identificaron plantas de la familia Poceae, con un 26 % del total de la alimentación, mamíferos pequeños (18 %) como roedores del género Microryzomys, Rhipidomys, Reithrrodontomys y Olygorizomys, aves, insectos, plásticos y carroña, siendo la mayoría de los animales parte de la fauna habitual en la RGP. En este estudio se determinó que el lobo de páramo es un organismo oportunista y su dieta varía según las condiciones del hábitat en el que se encuentre, además, no es el principal responsable de la disminución de aves domésticas que habitan en la reserva. De las seis muestras seleccionadas para el análisis molecular, sólo de cuatro muestras se logró extraer ADN con una pureza promedio de 1.78. En el análisis por PCR no se logró amplificar el fragmento cytb del citocromo b para la identificación de lobo de páramo.
Pengaruh Ukuran Perusahaan, DER, ROA, dan Pajak Penghasilan terhadap Praktik Income Smoothing
Authors: Mahendra Putu Rian , Jati I Ketut 
Published: October 2020

Income smoothing is one of the ways the company management manipulates earnings information. This research uses panel data from manufacturing companies listed in Indonesian Stock Exchange (BEI) in the period from 2013 to 2017 to analyze the effect between cash holding, firm size, growth, dividend payout ratio, and leverage to income smoothing. This results of this study are that companies size has a significant negative effect, debt to equity ratio doesn’t have a significant effect to income smoothing, return on asset and income tax have a positive and significant effect to income smoothing.
Keywords: Income Smoothing; Company Size; Debt To Equity Ratio; Return On Asset; Income.
Pengaruh Dewan Direksi, Komisaris Non Independen, dan Kepemilikan Manajerial pada Kinerja Perusahaan Manufaktur di BEI
Authors: Dany Yadnyapawita I Made , Aryista Dewi Ayu 
Published: October 2020

The purpose of this study was to determine the effect of the Board of Directors, Non Independent Commissioners, and Managerial Ownership to Manufacturing Company Performance on the Indonesia Stock Exchange. This research was conducted at food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. Data analysis uses multiple linear regression to determine the relationship between more than two variables. Based on the results of the study stated the Board of Directors statistically has no significant effect to company performance (ROA). Non independent commissioners statistically has no effect to company performance (ROA), Managerial ownership has no statistically significant effect to company performance (ROA).
Keywords: Board Of Directors; Independent Commissioners; Managerial Ownership; Company Performance.
Keberagaman Gender Dewan Komisaris dan Direksi terhadap Kinerja Perusahaan
Authors: Thoomaszen Sinye Polani , Hidayat Widi 
Published: October 2020

This study examined the influence of board gender diversity on the firm performance.the research sample use property and health companies listed in Indonesia stock exchange 2015-2018. total 30 companies. use quantitative methodology with panel regression data analysis techniques were used in this study. The results showed that the gender diversity of the board of commissioners did not have a positive effect on company performance (H1 was rejected) while the gender diversity of the board of directors had a negative effect on company performance (H2 rejected). SIZE and ID control variables also showed significant effect on company performance. For further research it is recommended to use two other methods such as Dummy or gender proportion to measure gender diversity so that the results can be compared, as well as more research data.
Keywords: Board Gender Diversity; Firm Performance; Size; Independen Director.
Pengaruh Tingkat Pendidikan, Pengalaman Kerja dan Gaya Kepemimpinan pada Efektivitas SPI Bank X Denpasar
Authors: Gimbara Gintar , Ramantha I Wayan 
Published: October 2020

The purpose of this study was to determine the effect of education level, work experience and leadership style on the effectiveness of the internal control system. This research was conducted at Bank X Denpasar City. The number of samples taken was 35 employees, with saturated sample technique. Data collection is done by distributing questionnaires. The analysis technique used is multiple linear regression. The results of this study indicate that the level of education, work experience and leadership style partially have a positive effect on the effectiveness of the Bank X Denpasar internal control system. Supervision of the internal control system is important to have a high level of education in order to increase the ability to conduct supervision in an effort to increase the effectiveness of the internal control system.
Keywords: Level of education; Work experience; Leadership Style; Effectiveness of the Internal Control System.
Pengaruh Risk Profile, Earnings, dan Capital terhadap Profitabilitas Perbankan di BEI Tahun 2016-2018
Authors: Yunita Gusti Agung Putu Dian , Wirawati Ni Gusti Putu 
Published: October 2020

Banks as financial intermediaries are important financial institutions for economic activities in a country. It is important for banks to have good financial performance. Bank performance is reflected in each banks financial statements or published banking reports, taking into account the banks profitability. The purpose of this study was to determine the effect of loan to deposit ratio (LDR), non performing loan (NPL), operational efficiency ratio, net interest margin (NIM), and capital adequacy ratio (CAR). This research was conducted at the Foreign Exchange National Private Commercial Bank listed on the Indonesia Stock Exchange in 2016-2018. Sample taken were 22 companies with a total of 66 research sample, through non-probability methods with purposive sampling technique. The analysis technique used in this research is multiple linear regression. The results shows that LDR and NPL did not affect on profitability. While operational efficiency ratio, NIM, and CAR significant affect on the profitability.
Keywords: LDR; NPL; Operational Efficiency Ratio; NIM; CAR.
Pengaruh Profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman
Authors: Pranata Eka Putra I Putu , Pande Dwiana Putra I Made 
Published: October 2020

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value.
Keywords: Profitability; Debt; Company Size; The Value Of The Company.
Faktor-Faktor yang Mempengaruhi Pengelolaan Keuangan Usaha Kecil Menengah dan Implikasinya terhadap Good Governance
Authors: Pituringsih Endar , Asmony Thatok , Basuki Prayitno 
Published: October 2020

The study aims to obtain empirical evidence about the influence of organizational commitment, accounting information systems and human resource capacity on Small Medium Enterprise (SME) financial management and the influence of SME financial management on good governance. The study was conducted on SMEs in West Lombok Regency. various regions in West Lombok Regency The results of the study indicate that organizational commitment does not significantly influence financial management Information technology and HR competencies significantly influence financial management and financial management significantly influence good governance.
Keywords: Commitment; Competent; Technology; Financial Management; Good Governance.
Study Etnografi pada Proses Penetapan Harga Belis di Rote Ndao
Authors: Tukan Viktor Maria Akbar Soratomo , Sawarjuwono Tjiptohadi 
Published: October 2020

The purpose of this study is to uncover the process of determining the price of belis in Rote Ndao and the meaning of the price of the belis tradition. This research uses Rosenberg's self-esteem theory approach. This research is qualitative using an ethnographic approach. This study also uses data obtained from interviews and observations. The results of this study indicate that the price-setting process is not different from the accounting price-setting process, because there are a variety of different factors. Researchers find four meanings of price. First, price as a form of appreciation. Second, price is a form of bonding. Third, price is a form of thanks. Fourth, price is a form of woman's selling price. Prices are not always seen based on material and numbers. Price has a different meaning from the point of view of the Rote Ndao.
Keywords: Belis; Pricing; Meaning The Price; Ethnography.
Kebijakan Pajak Indonesia Menanggapi Krisis COVID-19: Manfaat bagi Wajib Pajak
Authors: Padyanoor Aswin 
Published: October 2020

The economy has changed dramatically since the COVID-19 outbreak began. The impact that occurred in Indonesia was almost on all fronts, and the Government continued to issue policies due to this impact. Tax policies that are designed to provide incentives for affected taxpayers are expected to increase economic growth. This research was conducted to map 14 Tax Policies in three Regulations issued by the Government based on the objective of reducing the economic impact of the COVID-19 pandemic. The study used a qualitative method with a descriptive approach obtained. Then perform data analysis using three stages of analysis techniques in the form of data collection, data reduction, and concluding. The results of the study state that Indonesia has issued a policy to help taxpayers who are affected by COVID-19. Benefits for taxpayers, namely a reduction in rates to an exemption from income tax, the goal is that the economy which has stopped moving up becomes stable.
Keywords: Tax Incentives; Tax Policy; Taxpayers.
Perbandingan Reaksi Pasar di AS, China dan Indonesia terhadap Perundingan Perang Dagang AS-China
Authors: Da Costa Giovaninho Ferreira , Sukartha I Made 
Published: October 2020

This study aims to examine the market reaction in the American, Chinese, and Indonesian stock markets about the announcement of the results of the US-China trade war negotiations. The events of the trade war negotiations took place on 10-11 October 2019. This research used the event study method and the purposive sampling method. The population in this study consisted of Dow 30, SSE 50 and LQ45 stock indices with a total sample of 123 companies. The study used Cumulative Abnormal Return (CAR) as a variable which was data from the Dow 30, SSE 50, and LQ45 stock indices during the event window. Based on the results of the analysis, it was found that there was a market reaction on the American, Chinese, and Indonesian stock markets on the announcement of the results of the US-China trade war negotiations. So there is information content for the event. The results also showed that there were differences in reactions between the American, Chinese, and Indonesian stock markets on the announcement of the results of the US-China trade war negotiations.
Keywords: Market Reaction; Cumulative Abnormal Return; Trade War Negotiations.
Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan dan Perhitungan Tarif Pajak pada Kepatuhan Pajak Mahasiswa Pelaku UMKM
Authors: Suardana Komang Putra , Gayatri Gayatri 
Published: October 2020

The purpose of this study is to study the interaction of tax socialization, tax knowledge, and calculation of tax rates at the level of tax collection of students as SMEs. This research was conducted at the Accounting Study Program of the Faculty of Economics and Business, Udayana University, using a saturated sample. Where the number of samples in this study were 30 people, namely the entire population of accounting studies program students in 2016 and 2017 who have a business producing samples. The sample selection method uses a purposive sampling technique. The analysis technique used is Multiple Linear Regression Analysis. The results found that taxation socialization, tax knowledge, and calculation of tax rates at the level of tax participation of students as SMEs.
Keywords: Socialization; Knowledge; Rates; Tax Compliance.
Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Gaya Kepemimpinan Transformasional, Asimetri Informasi pada Budgetary Slack Hotel Berbintang
Authors: Palupi Devia Galuh , Sari Maria Mediatrix Ratna 
Published: October 2020

The purpose of this study was to obtain empirical evidence about the effect of budgetary participation, organizational commitment, transformational leadership style, and information asymmetry on budgetary slack in the 5-Star Hotel in the Nusa Dua Region. The population used was as many as 18 5-star hotels in the Nusa Dua area with a sample of 73 lower and middle level managers using purposive sampling methods and data analysis techniques used were multiple linear regression. Based on the results of this study, it was found that budgetary participation and information asymmetry had a positive effect on budgetary slack, while organizational commitment and transformational leadership style negatively affected budgetary slack in the 5-Star Hotel in the Nusa Dua Region.
Keywords: Participation; Commitment; Transformational; Asymmetry; Slack.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Asing pada Pengungkapan CSR
Authors: Elma Kardiyanti Ni Kadek , Ngurah Bagus Dwirandra A. A. 
Published: October 2020

CSR Disclosure is accountability of company management to stakeholders. Profitability and Company Size is influence CSR disclosure because it is a form of positive signal to stakeholders. Finally, foreign ownership is considered as a party that has awareness of CSR disclosures. This study aims to obtain empirical evidence about the effect of profitability, company size, and foreign ownership on CSR disclosures for the period of 2016 - 2018, with a sample of 84 companies. Testing using Multiple Linear Regression and Classic Asumption Test. The test results show that the profitability and size of the company have a positive and significant effect on CSR disclosure. However, foreign ownership has no effect on CSR disclosure.
Keywords: Probability; Company Size; Foreign Ownership; CSR Disclosure.
Pengaruh Ukuran Perusahaan, Leverage, Pengungkapan Lingkungan, dan Kinerja Lingkungan pada Nilai Perusahaan
Authors: Wirawati Ni Gusti Putu , Dwija Putri I  Gusti Ayu Made Asri , Badera I Dewa Nyoman 
Published: October 2020

This study aims to obtain empirical evidence regarding the influence of company size, leverage, environmental disclosure, and environmental performance on the value of the company in the LQ45 Index Companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sampling method used is purposive sampling. Data analysis techniques using the Multiple Linear Regression test. The results of this study indicate that company size and environmental disclosure have a negative and not significant effect on firm value. This means that the size of the company does not affect the value of the company. Leverage and environmental performance have a positive and significant effect on firm value. This means that the better the environmental performance achieved by the company, the higher the value of the company.
Keywords: Company Size; Leverage; Environmental Disclosure; Environmental Performance; The Value Of The Company.
Ideologi di Balik Iklan Komersial Berbahasa Bali
Authors: Muliana I Nyoman 
Published: October 2020

This study aims to reveal the meaning behind verbal, non-verbal sign, and ideological contained in advertisements written in Balinese-language. This study applied a critical descriptive approach. Eleven Balinese-language advertisements are the study data obtained from the field-observation and analyzed qualitatively by using semiotics, semantics and ideology theories. The results showed that the emergence of grammatical adjective category jaen dominated all culinary data used in this study. Jaen (delicious) is a taste to express food culinary production. There are two advertisements that use the word Jaen metaphorically, such as an expression for orgasmic activity in sexual intercourse, which is contextually understandable. Furthermore, certain verbs used are quite varied and contained a different ideology. Based on the sentence structure, all the study samples used simple sentences and an imperative sentence. There is no rhetorical device in the whole advertisements, but the ideology that stands out is to prioritize local content to persuade consumers.
Ikonografi Hindu Abad VIII-XII M di Kabupaten Gianyar, Bangli, dan Buleleng: Analisis Bentuk, Fungsi, dan Makna
Authors: Srijaya I Wayan , Prawirajaya R Kadek Dedy , Palupi Titasari Coleta , Bagus A. A. Gde , Rema I Nyoman 
Published: October 2020

Abstrak
Ikonografi adalah studi yang mempelajari seni arca. Arca adalah simbol dewa atau perwujudan tokoh masyarakat yang telah wafat. Di Indonesia pada umumnya dan Bali khususnya, tradisi memembuat arca mempunyai sejarah yang panjang, yaitu sejak zaman bercocok tanam hingga zaman berpengaruhnya peradaban Hindu-Budha. Pada zaman Hindu-Budha, berkembang pembuatan arca-arca yang bercorak Hindu dan Budha. Penelitian ini difokuskan pada arca-arca bercorak Hindu yang ditemukan di Kabupaten Gianyar, Bangli, dan Buleleng. Penelitian ikonografi Hindu bertujuan untuk memperoleh gambaran sejarah seni arca, bentuk, fungsi, dan maknanya dalam kehidupan masyarakat. Hasil penelitian memperlihatkan bahwa ikonografi Hindu di Bali mempunyai bentuk yang beraneka wujud, dengan fungsinya yang berbeda-beda dari fungsinya semula. Demikian juga maknanya bergantung pada masyarakat yang memberikan pemaknaan dalam konteks kekinian.
MODELOVANJE I UPRAVLJANJE TROFAZNIM BOOST ISPRAVLJAČEM
Authors: Zečar Marija , Katić Vladimir 
Published: October 2020

U radu je predstavljen model trofaznog boost ispravljača, i njegovo upravljanje. Korišćena je sinusna impulsno-širinska modulacija. Upravljanje se sastoji od strujno-naponske petlje. Prikazan je dq model ispravljača, određene su prenosne funkcije i proračunati parametri PI regulatora. Model je kreiran i emuliran u programskom paketu Typhoon HIL.
GENERATOR KLIJENTSKE I SERVERSKE WEB APLIKACIJE BAZIRAN NA GO PROGRAMSKOM JEZIKU I TOML SPECIFIKACIJI
Authors: Borovčanin Dušan 
Published: October 2020

U ovom radu je opisan dizajn domenskog jezika za specifikaciju klijentske i serverske web aplikacije. Projektovan je generator koda koji taj jezik koristi i opisana je implementacija generatora. Generator je implementiran upotrebom obrađivača šablona, a podržana je i integracija sa ručno pisanim kodom.