bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Interferensi Bluetooth 5.0 Terhadap Kinerja Jaringan 802.11b
Authors: Faizar Fany Fahmi 
Published: October 2020

IEEE 802.11b adalah standar teknologi komunikasi antar perangkat elektronik yang memanfaatkan gelombang radio frekuensi 2,4 Ghz sebagai media transmisi. Banyak jenis jaringan nirkabel yang juga memanfaatkan radio frekuensi 2,4 Ghz sebagai media transmisi, salah satunya adalah jaringan bluetooth. Jaringan bluetooth merupakan jaringan nirkabel dengan untuk komunikasi tanpa batas pada jarak yang pendek dan membutuhkan konsumsi daya yang rendah. Pertemuan 2 jaringan nirkabel yang memiliki spektrum pita frekuensi yang sama memungkinkan terjadinya penurunan performa pada jaringan nirkabel tersebut Pada penelitian ini menguji pengaruh dari jumlah interferensi bluetooth 5.0 terhadap kinerja jaringan Wi-Fi dengan menggunakan parameter QoS Video streaming sebagai tolak ukur untuk melakukan analisis data hasil pengujian. Dari hasil analisis, dapat diketahui semakin banyak jumlah interferensi bluetooth maka nilai delay maupun nilai packet loss semakin meningkat dan nilai throughput semakin menurun. Hal tersebut menunjukkan jumlah interferensi bluetooth yang bertambah menyebabkan kinerja jaringan Wi-Fi menurun.
Animasi Beladiri Judo Low Polygon Menggunakan Kinect
Authors: Achmadi Rizqi Nidzar , Cahyono Eko Budi , Husniah Lailatul 
Published: October 2020

Animasi merupakan sebuah proses yang dilakukan untuk menghiupkan sebuah benda mati melalui proses ilusi gerakan dari gambar statis yang dilakukan sedikit demi sedikit hingga memiliki kesan benda mati tersebut hidup. Penelitian ini dilakukan dengan tujuan menganimasikan gerakan bantingan beladiri Judo dengan menggunakan model 3D Low Polygon. Proses animasi menggunakan 2 kamera Kinect v1 yang diposisikan dengan sudut 60-90° dan posisi kamera 180° terhadap aktor. Gerakan animasi motion capture memiliki ketidakakuratan pada posisi kamera 60-90° terhadap aktor. Hasil gerakan animasi motion capture dengan posisi kamera 180° terhadap aktor dapat diterapkan pada model 3D dengan hasil yang baik. Dengan penelitian ini diharapkan bisa menjadi acuan untuk perbaikan teknik motion capture gerakan bantingan beladiri Judo secara lebih baik.
Analisis Malware Android Menggunakan Metode Reverse Engineering
Authors: Saputro Bagus Aji , Alfitra Lisan Iqbal , Oktaviaji Raykhan Bima 
Published: October 2020

Beberapa ancaman yang ada pada system operasi pada perangkat lunak android yang mengancam pengguna dari berbagai aspek yang dapat merusak bagian-bagian pada system operasi yang berhubungan dengan perangkat lunak jahat (malware) dengan menggunakan user untuk menggunakan system operasi android target untuk melakukan dengan serangan malware. Dengan melakukan perubahan kode aplikasi atau paket paket dengan memasukan kode yang berbahaya, dan mengemas ulang kode tersebut dengan script yang seperti yang asli dan mengupload aplikasi yang dibuat ke situs internet ataupun Play Store Android. Penelitian ini bertujuan untuk melihat kode pada sebuah aplikasi yang diduga tersisipi malware dengan metode reverse engineering, agar setiap pengguna untuk dapat sadar untuk dampak apa yang terjadi jika malware yang ada pada aplikasi yang ada di android dengan mengetahui isi code pada percobaan malware dengan menggunakan Analisa static. Android, sebagai system operasi berbasis Java yang jalan pada kernel 2.6 Linux. Aplikasi Sistem Android dikembangkan dengan Java mudah menyelelaraskan pada platform baru. Sistem Android dapat digambarkan seperti jembatan antara smartphone dan user, sehingga user dapat menggunakan smartphone dan bisa menjalankan aplikasi yang ada pada smartphone tersebut. Android merupakan sebuah sistem operasi dengan dasar linux pada smartphone yang meliputi sistem operasi, middle ware dan aplikasi yang terdapat didalamnya.
Perancangan Sistem Penjualan Suku Cadang Barang Elektronik Rumah Tangga Di Toko Aneka Jaya Sparepart Berbasis Android
Authors: Priyaka Mahawan Primbar , Hidayatullah Reko Syarief , Harli Eko 
Published: October 2020

Penjualan merupakan kegiatan yang bertujuan untuk menjual-belikan suatu barang atau jasa dengan kesepakatan dari pihak penjual dan pembeli. Kemajuan teknologi yang saat ini semakin pesat, terutama teknologi pada sistem berbasis android menuntut untuk mengembangkan teknologi salah satunya yaitu perancagan sistem penjualan suku cadang barang elektronik rumah tangga. Tujuan penelitian adalah untuk merancang sebuah sistem yang mempermudah pihak toko dalam proses pendataan suku cadang barang, melakukan penjualan suku cadang barang elektronik rumah tangga secara optimal, menyelesaikan masalah yang berhubungan dengan penjualan dan membuat laporan secara komputerisasi dengan akurat. Saat ini proses yang dilakukan pada pendataan, penjualan, hilangnya rekapan nota dan laporan stok barang maupun penjualan suku cadang barang elektronik rumah tangga saat ini masih menggunakan media kertas dalam melakukan proses berjalannya. Dengan dirancangnya sistem penjualan suku cadang barang elektronik rumah tangga, sistem ini dapat mempermudah dan mengoptimalkan proses yang berjalan pada sebelumnya. Dalam penelitian ini penulis menggunakan metode Research and Development (Metode Penelitian dan pengembangan). Metode Research and Development yaitu kajian tentang bagaimana membuat rancangan, mengembangkan atau menghasilkan produk dan menguji keefektifan kinerja produk tersebut. Dengan adanya perancangan sistem penjualan suku cadang barang elektronik rumah tangga meningkatkan dan mengoptimalkan penjualan barang secara akurat.
The Implementation of Akhlak-Based Local Content Curriculum in Bangka Tengah Regency
Authors: Suparta Suparta 
Published: October 2020

Akhlak or moral education, which should be applied in the family, at school, and in the societies, is considered as the key success of education. However, most children are equipped with only cognitive religious knowledge without any formation of faith foundation. As a result, most children are good at knowledge and intelligence but poor behaviour. To avoid such condition, it is necessary to consider Islamic teachings as not only the objects of study and memorization, but as the values that should also be implemented. This ideal condition is intended to minimize the tendency that many adolescence orient to the material welfare and hedonism, which have made them have poor morals and spirituality. As a result, they do not have an Islamic personality, but an instant personality influenced by destructive content they watch from various media. To avoid a further destruction and to improve such condition, there should be a moral-based local content curriculum.
Pengaruh Akuntansi Pertanggungjawaban pada Efektivitas Pengendalian Biaya dengan Motivasi Kerja sebagai Pemoderasi
Authors: Ayusta Devi Savitri Komang , Sri Harta Mimba Ni Putu 
Published: October 2020

A shopping center has extensive operational activities so that managers are unable to control costs without the help of other parties. Required application of responsibility accounting in helping to actualize the delegation of authority and responsibility in order to achieve effective cost control. The purpose of this study is to obtain empirical evidence about the effect of the application of accountability accounting on the effectiveness of cost control with work motivation as a moderating research. This study was conducted by taking the population of shopping centers in Gianyar Regency. Through the saturated sampling method the researcher obtained 37 research samples. The analysis technique used is Moderate Regression Analysis. The results obtained are the responsibility of accounting has a positive effect on the effectiveness of cost control. And work motivation is able to moderate the relationship between the application of responsibility accounting to the effectiveness of cost control.
Keywords: Responsibility Accounting; Cost Control; Work Motivation.
Peran Intelijen Perpajakan dalam Meningkatkan Penerimaan Pajak
Authors: Aditya Kusuma I Gusti Putu , Fredy Maradona Agus 
Published: October 2020

This study aims to explore the role of the tax intelligence unit in increasing tax revenues in Indonesia. This study employs a qualitative approach, particularly the case study method, using the Bali Regional Tax Office as a research setting. Through in-depth interviews and a data analysis that comprises of data condensation, data display, and conclusion drawing and verification, this study shows that the tax intelligence unit performs effectively in boosting tax revenues through three main steps: investigation, security, and accumulation. The findings of this study present substantial implications to the Indonesian tax authority in strengthening its tax intelligence and maximizing the tax revenues.
Keywords: Tax; Tax Intelligence Unit; Investigation; Security; Accumulation.
Pengaruh Rasio Keuangan pada Financial Distress
Authors: Mahaningrum A. A. Istri Agung , Merkusiwati Ni Ketut Lely Aryani 
Published: October 2020

The purpose of this study is to obtain empirical evidence about the effect of financial ratios on financial distress. This research was conducted on companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in the 2016-2018 period. The sample was determined using the nonprobability sampling method with a purposive sampling technique. The number of samples used was 39 companies and the overall observation data for the 2016-2018 period was 117 observation data. The analysis technique used is logistic regression analysis. Based on the results of the study, it was stated that liquidity ratios had no effect on financial distress, leverage ratios had a positive effect on financial distress, profitability ratios had a negative effect on financial distress, activity ratios had no effect on financial distress and growth ratios had no effect on financial distress.
Keywords: Financial Distress; Financial Ratios; Logistic Regression.
Pengaruh Keragaman Gender Dewan, Industri dan Ukuran Perusahaan terhadap Donasi Corporate Social Responsibility
Authors: Ayu Indriyani Dwi , Sudaryati Erina 
Published: October 2020

Business developments that embrace the concept of a triple bottom line (TBL) encourage companies to pay attention to environmental and social challenges rather than just focus on maximum profits. Companies must contribute by making donations in corporate social responsibility activities or known as corporate philanthropy as a form of accountability to stakeholders. Research on the factor of board gender diversity, industry type and company size on CSR donations. This research uses multiple regression method. The research sample uses companies listed on the Indonesia stock exchange period 2017-2018. The results showed that the board gender diversity and the type of industry had a significant effect on CSR donations, while the size of the company had no significant effect.
Keywords: Board Gender Diversity; Firm Size; Industry Type; Donation On Corporate Social Responsibility.
Pengaruh Kemampuan Teknik Personal dan Keterlibatan Pemakai pada Efektivitas Penggunaan SIA dengan Pelatihan sebagai Variabel Pemoderasi
Authors: Indrianto Ivana Elvaretta , Dharma Suputra I Dewa Gede 
Published: October 2020

This study was conducted to obtain empirical evidence about the influence of personal technical ability and user involvement on the effectiveness of using SIA with training as a moderator at the KSU in West Denpasar City. This research was conducted at 24 KSU in West Denpasar City. The sample of this study were 72 respondents with a purposive sampling method. Data collection is done by distributing questionnaires. The analysis technique used is multiple linear regression. The results of this study indicate that the ability of personal techniques has a significant positive effect on the effectiveness of the use of SIA. User involvement significantly positive effect on the effectiveness of the use of SIA. Training strengthens the influence of personal technical abilities and user involvement on the effective use of SIA.
Keywords: Personal Technical Ability; User Involvement; Effectiveness of SIA Use.
Pengaruh Penerapan Prinsip-Prinsip Good Governance dan Budaya Organisasi terhadap Kinerja Keuangan
Authors: Dhyana Putra I Gede , Asri Dwija Putri I G. A. M. 
Published: October 2020

This study aims to examine the effect of applying the principles of good governance and organizational culture on financial performance. This research was conducted at the Village Credit Institution (LPD) in Gianyar Regency. The sampling method uses proportionate stratified random sampling. The number of samples of this study were 25 LPDs spread in each district in Gianyar Regency. Data collection was carried out through a survey approach with a questionnaire method and also data collection in the form of LPD financial statements in 2018. The data analysis technique used was the Multiple Linear Regression Analysis test. Based on the test results, it was found that there was a positive influence from the application of good governance principles and organizational culture to the financial performance of LPD in Gianyar Regency.
Keywords: Good Governance; Organizational Culture; Financial Performance; Village Credit Institutions.
Budaya Organisasi Memoderasi Pengaruh Adopsi SIA pada Kinerja Organisasi
Authors: Yurinne Wahyudi Julia , Ariyanto Dodik 
Published: October 2020

The study aims to determine the effect of information quality, service quality, system quality on organizational performance with organizational culture as a moderating variable. The research population is starred hotel employees in Badung Regency who use technology-based accounting information systems, especially the accounting and front office departments. The data collection technique used is saturated samples. Sampling obtained research samples of 90 star hotel employees in Badung Regency. The data analysis technique used is moderated regression analysis. The results showed that information quality, service quality, system quality had an effect on organizational performance. Organizational culture can strengthen the influence of information quality, service quality, system quality on organizational performance. It can be concluded that the adoption of technology that is proxied by organizational performance is influenced by the quality of information, service quality, system quality, especially accounting information systems in hotels.
Keywords: Accounting Information System; Organizational Performance; Organizational Culture.
Pengaruh Idealisme, Kecerdasan Emosional dan Etika pada Persepsi Etis Mahasiswa Profesi Akuntansi dengan Kepercayaan Diri
Authors: Listya Adriani Sidartha Ayu , Sujana I Ketut 
Published: October 2020

This study aims to determine the influence of idealism, emotional intelligence and ethics on the ethical perceptions of accounting profession students regarding the ethical behavior of accountants with self-confidence as a moderating factor. The population in this study Accounting Professional Education Students (PPAk) and the total sample of 40 accounting profession students using the technique of determining the sample of saturated data. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that idealism, emotional intelligence and ethics have a significant positive effect on the ethical perceptions of accounting profession students regarding the ethical behavior of accountants and the results of research on self-confidence as a moderating variable, showing that self-confidence is able to strengthen the influence of idealism, emotional intelligence and ethics on ethical perception accounting profession students regarding the ethical behavior of accountants.
Keywords: Idealism; Emotional Intelligence; Ethics; Ethical Perception; Confidence.
Kepemilikan Institusional sebagai Pemoderasi Pengaruh Perencanaan Pajak dan Profitabilitas pada Manajemen Laba
Authors: Wirawan I Made Dwi Sumba 
Published: October 2020

This study examines the effect of tax planning and profitability on earnings management. In addition, this study also examines the ability of institutional ownership as a moderating variable. The number of samples analyzed was 75 samples of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (BEI) for five years. The sampling method was nonprobability with a purposive sampling technique. The analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that tax planning has a positive effect on earnings management. However, profitability has no effect on earnings management. Institutional ownership weakens tax planning in earnings management. However, institutional ownership does not moderate the effect of profitability on earnings management.
Keywords: Tax Planing; Profitability; Earning Management; Institusional Ownership.
Pengaruh Pemahaman Akuntansi dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak pada KPP Pratama Madiun
Authors: Trihatmoko Huda , Mubaraq Muhammad Raihan 
Published: October 2020

The research aims to provide empirical evidence of the influence understanding of accounting and understanding of taxation on taxpayer compliance. Measurement of variables in this study using a Likert scale from scale 1 to strongly disagree to scale 4 to strongly agree. The sample in this study was 112 individual taxpayers in KPP Pratama Madiun. Sampling refers to the Slovin formula with a purposive sampling method and analyzed using multiple linear regression. The results of this study indicate that the understanding of accounting has no effect on taxpayer compliance while understanding of taxation has an effect on taxpayer compliance.
Keywords: Understanding of Accounting; Understanding of Taxation; Taxpayer Compliance.
Kepemilikan Manajerial Sebagai Pemoderasi Pengaruh Capital Intensity Pada Agresivitas Pajak
Authors: Budiadnyani Ni Putu 
Published: October 2020

This study examines the effect of capital intensity on tax aggressiveness and tests the ability of managerial ownership as a moderating variable on the relationship of the effect of capital intensity on tax aggressiveness. The number of samples analyzed was 34 samples of manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange (IDX) for five years. The sampling method is nonprobability with a purposive sampling technique. The analysis technique used is linear regression and Moderated Regression Analysis (MRA). The analysis shows that capital intensity has a positive effect on tax aggressiveness. Managerial ownership weakens the effect of capital intensity on tax aggressiveness.
Keywords: Capital Intensity; Aggressiveness; Managerial Ownership.
Pengaruh Prinsip-Prinsip Good Corporate Governance pada Kinerja Keuangan Lembaga Perkreditan Desa
Authors: Dharma Suputra I Dewa Gede , Hendrayanti Ni Luh Putu 
Published: October 2020

This research was conducted at the Village Credit Institution (LPD) in North Kuta, Kuta and South Kuta Districts. The number of samples taken was 85 people with the Head and the LPD Supervisory Board as respondents, using non-probability sampling methods, especially saturated sampling. Data collection is done by questionnaire technique. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that transparency, accountability, responsibility, independence and fairness had a significant positive effect on financial performance. This shows that the more transparent in presenting information, responsible for managing LPDs, complying with applicable regulations, independent and fair and fair in giving tasks, the financial performance will increase.
Keywords: Financial performance; Transparency; Accountability; Responsibility; Independence; Fairness; LPD.
Pengaruh Integritas dan Moralitas Individu pada Kecurangan Akuntansi dengan Sistem Pengendalian Internal sebagai Variabel Mediasi
Authors: Yogi Anggara I Kadek , Bambang Suprasto Herkulanus 
Published: October 2020

This study aims to determine the effect of integrity and morality of individuals on accounting fraud with internal control systems as a mediating variable. The population in this study are 37 Regional Organizations in Badung. Determination of the sample using purposive sampling with 74 respondents. The results showed that individual integrity and morality had a negative effect on accounting fraud, integrity and morality of individuals had a positive effect on the internal control system and the internal control system had a negative effect on accounting fraud. Internal control system partially mediates the negative effect of Integrity on accounting fraud. Internal control system does not mediate the negative effect of Individual Morality on Accounting Fraud. The results are expected to be able to provide insight for relevant parties to pay more attention to internal control systems because they can influence mediating integrity against accounting fraud.
Keywords: Cheating; Aaccounting Fraud; Regional Organizations.
Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran dan Kohesivitas Kelompok terhadap Senjangan Anggaran
Authors: Evitania Precilia Ni Putu , Sri Harta Mimba Ni Putu 
Published: October 2020

The purpose of this study was to examine the effect of budget participation, clarity of budget targets and group cohesiveness on budgetary slack at the Mangusada Regional Hospital in Badung Regency. A total of 36 people were selected as respondents. The sampling method in this study is purposive sampling and the data analysis technique of this study uses multiple linear regression analysis. The results of this study indicate that budgetary participation and group cohesiveness have a positive effect on budgetary slack, while the clarity of budget targets has a negative effect on budgetary slack in the Mangusada Regional Hospital in Badung Regency.
Keywords: Budget Participation; Clarity of Budget Goals; Group Cohesiveness; Budgetary Slack.
Pengaruh Financial Distress, Total Asset Turnover, dan Audit Tenure pada Pemberian Opini Going Concern
Authors: Gani Damanhuri Abdul , Dwiana Putra I Made Pande 
Published: October 2020

The purpose of this study is to obtain empirical evidence of the influence of financial distress, total asset turnover, and audit tenure on going concern opinion. Research located on the Indonesia Stock Exchange (BEI) especially for the manufacturing sector for the period 2015-2018. The sample determined by using purprosive sampling technique, and obtained 23 companies as a samples with 4 years of observation so the total of sample it’s 92 samples. The hypothesis was tested using logistic regression analysis techniques. The test results reveal that financial difficulties have a significant effect on the implementation of opinion that is happening. Distributed TAT and tenure audits are negative on going concern opinion.
Keywords: Financial Distress; Total Asset Turnover; Tenure Audit; Going Concern Opinion.