bluuebunny/crossref_metadata_2025_split huggingface dataset:
Political blogs on Fiji: A ‘cybernet democracy’ case study
Authors: Walsh Crosbie 
Published: March 2020

Political blogging in politically unstable and repressive countries has been seen as a form of cybernet democracy. This research article examines this claim in post-coup Fiji in the wake of the 2006 military takeover, details the author’s experiences with blogging, comments on the Fiji blogosphere in a climate of conflict, and attempts an analysis of the overall pro and anti-government blog landscape that involves more than 70 political blogs. Unlike earlier published research on Fiji blogs, it is an ‘insider’ view, written by an academic who is also a blog publisher—publishing Fiji As It Was, Is and Can Be (FAIW).
COP 15 and Pacific Island states: A collective voice on climate change
Authors: Ryan Yasmine 
Published: March 2020

Commentary: Pacific Island states battled to have their perspectives taken into account at the United Nations Climate Change Conference in Copenhagen in December 2009. Though widely accepted as being among the first victims of climate change, most developed countries, along with some emerging economies, put their own geopolitical interests ahead of what Pacific leaders argued was their right to survival as viable nations and cultures. The Pacific Island states negotiated collectively for shared goals, with Tuvalu often taking a leadership role. Australia and New Zealand, meanwhile, pursued strategies at marked odds with their smaller neighbours. Papua New Guinea broke ranks with other island nations, concentrating overwhelmingly on forestry negotiations to the exclusion of other common objectives. The PNG delegation also pushed to weaken the safeguarding of indigenous rights in the draft text on forestry. Much of the civil society present in Copenhagen, however, gave vocal support for the position taken by the Pacific Island states. This article is based largely on interviews with delegates and commentators at COP 15 in December 2009.
Respons jagung (Zea mays l.) akibat jarak tanam pada sistem tanam legowo (2:1) dan berbagai dosis pupuk nitrogen pada tanah inceptisol Jatinangor
Authors: Wahyudin Agus , Yuwariah Yuyun Yuwariah , Wicaksono Fiky Yulianto , Bajri Reza Aed Galib 
Published: March 2020

Di Indonesia jagung menjadi sumber karbohidrat kedua setelah padi. Selain sebagai sumber kebutuhan pangan jagung juga dapat digunakan sebagai sumber pakan ternak dan bahan baku industri.Penelitian ini bertujuan untuk mengamatiinteraksi sistem tanam legowo (2:1) dengan pupuk N yang menghasilkan pertum-buhan dan hasil terbaik pada tanaman jagung (Zea mays L.) Hibrida Pertiwi 3, di Jatinangor mulai bulan November 2016 sampai Maret 2017. Percobaan menggunakan Rancangan Acak Kelompok Pola Faktorial. Perlakuan terdiri dari dua faktor, masing-masing faktor terdiri dari tiga taraf dan diulang tiga kali. Faktor pertama adalah sistem tanam legowo (2:1) dengan menggunakan jarak tanam yang terdiri dari tiga taraf yaitu 75 cm x 25 cm x 25 cm, 75 cm x 30 cm x 30 cm dan 75 cm x 35 cm x 35 cm. Faktor kedua adalah dosis pupuk N terdiri dari tiga taraf, yaitu 200 kg/ha (2,25 g/lubang), 300 kg/ha (3,75 g/lubang) dan 400 kg/ha (5 g/lubang).Hasil percobaan menunjukkan bahwa terdapat interaksi antara jarak tanam legowo 2 : 1 denganpemberian pupuk N terhadap Indeks Luas Daun tanaman jagung. Jarak tanam legowo 2 : 1 memberikan hasil terbaik yaitu pada jarak tanam 75 cm x 25 cm x 25 cm dengan hasil (12264.00 g/petak atau 11,68 ton/ha) dan dosis pupuk N 400 kg/ha dengan hasil (11036.27 g/petak atau 10.05 ton/ha) terhadap bobot biji pipilan kering per petak dan per hektar. Kata kunci: Jagung, Sistem Tanam Legowo (2:1), Dosis Pupuk N
Pengaruh pupuk biosilika terhadap pertumbuhan, hasil, dan kekerasan biji tanaman hanjeli (Coix lacryma-jobi L.) varietas batu dan pulut
Authors: Nurmala Tati , Yuniarti Ani , Firdawati Winna , Qosim Warid Ali 
Published: March 2020

Sari. Tujuan dari penelitian adalah untuk mengetahui dosis pupuk silika organik yang tepat yang memberikan pengaruh terbaik terhadap pertumbuhan, hasil, dan kekerasan biji hanjeli (Coix lacryma-jobi L.). Penelitian dilaksanakan di Kebun Percobaan Fakultas Pertanian UNPAD, Ciparanje, Jatinangor, sejak bulan Desember 2015 sampai Mei 2016. Rancangan percobaan yang digunakan adalah Rancangan Acak Kelompok (RAK) yang terdiri dari 12 perlakuan dan 4 ulangan. Perlakuan terdiri enam taraf dosis pupuk biosilika (arang kulit biji hanjeli pulut yang mengandung 12% SiO2) masing-masing per ha adalah 0 kg; 150 kg; 300 kg; 450 kg; 600 dan 750 kg pada dua jenis hanjeli batu (var. Stenocarpa) dan pulut (var. Mayuen). Data dianalisis menggunakan Sidik Ragam dengan Uji F pada taraf nyata 5%, sementara nilai beda dengan Uji Duncan pada taraf nyata 5%. Hasil penelitian menunjukkan bahwa pupuk biosilika berpengaruh terhadap jumlah malai per rumpun, indeks panen, dan kekerasan biji hanjeli pada kandungan silika tanah tinggi. Dosis 150 kg/ha dan 750 kg/ha pada hanjeli batu berpengaruh terhadap jumlah malai per rumpun dibandingkan kontrol. Dosis 600 kg/ha memberikan IP terbaik dibandingkan kontrol pada hanjeli pulut. Semua dosis silika berpengaruh terhadap kekerasan biji hanjeli batu dibandingkan kontrol. Kata Kunci: Hanjeli, Biosilika, Pertumbuhan dan hasil, Kekerasan biji Abstract. The research was conducted to determine the dosage of organic silica that can give the best effect to the growth, yield, and seed hardness of Job’s tears. This research was conducted from Desember 2015 to May 2016 at Ciparanje Experiment Station, Jatinangor, West Java in Faculty of Agriculture, Padjadjaran University. The experimental design used Randomized Block Design of twelve treatments and four replication. Treatments consisted of biosilica fertilizer (kg/ha): 0; 150; 300; 450; 600 and 750; that given to two varieties of job’s tears: stenocarpa and mayuen. Data were analyzed by Anova (F test) at 5% significance level, then tested by Duncan test at 5% significance level. The results showed that the biosilica fertilizer influenced panicle number, harvest index; and seed hardness. Dosage of 150 kg/ha and 750 kg/ha biosilica affected panicle number on Stenocarpa. Dosage of 600 kg/ha gave the better harvest index than no silica fertilizer on Mayuen. All of silica dosage gave higher seed hardness than no silica fertilizer on Stenocarpa.Keywords: Job’s tears, Growth and yield, Seed hardness
Cuando el privilegio de lo singular orienta en lo múltiple
Authors: Rojo Carolina María 
Published: March 2020

En este trabajo exploramos la posibilidad de que la función deseo del analista opere en cada integrante de un equipo terapéutico de atención a las adicciones. Para ello trabajamos con un grupo de formación y un grupo de expertos, revisando la noción deseo del analista desde lo conceptual, y explorando lo que sucede en la experiencia de un programa de tratamiento a las adicciones. Pudimos concluir que el deseo del analista es una posición ética que comanda la experiencia analítica, y que, clínicamente no conviene pensar a todo el equipo operando desde esta función, ya que cada integrante desde su saber contribuye a alojar al paciente y a construir un pasaje a un segundo tiempo en donde la problematización por el consumo abra las puertas de un posible análisis. El tratamiento institucional a las adicciones debe ser con otros, y haciendo una apuesta por el sujeto y el síntoma.
Pergeseran Rezim Sistem Pemilihan Kepala Daerah di Indonesia
Authors: Safwandy Ahmad Mirza , Jalil Husni , Rasyid Moh Nur 
Published: March 2020

Penelitian ini bertujuan menguraikan pergeseran sistem pemilihan kepala daerah dari rezim pemilihan umum ke rezim Pemerintahan Daerah. Pergeseran ini berdampak kepada peralihan kewenangan penyelesaian sengketa dari Mahkamah Konstitusi ke Mahkamah Agung sebagai konsekuensi Putusan MK Nomor 97/PUU–XI/2013. Putusan MK berimpilikasi kepada sistem pemilihan kepala daerah (Pilkada) yang berada di rezim pemilihan umum beralih ke rezim pemerintahan daerah, setelah putusan tersebut undang-undang mengamanatkan pembentukan peradilan khusus Pilkada yang berada di bawah kekuasaan Mahkamah Agung. Penelitian ini menggunakan pendekatan yuridis normatif dengan bertumpu pada studi dokumen berupa bahan hukum. Penelitian menyimpulkan bahwa meski tidak lagi menjadi kewenangan MK untuk mengadili perkara Pilkada, MK masih mengadili sengketa Pilkada hingga peradilan khusus Pilkada terbentuk. Peradilan khusus Pilkada selain mengadili sengketa hasil dapat mengadili sengketa proses, terkait sengketa administrasi Pilkada, sengketa Pidana Pilkada termasuk mengadili perihal election fraud dan corrupt campaign practice. Sistem penyelesaian sengketa Pilkada dilakukan melalui satu atap, sehingga tidak terjadi tumpang tindih putusan seperti yang terjadi selama ini. Shifting of Regime on Regional Election System in Indonesia This study aims to describe the shift of the regional election system from the general election regime to the regional district regime. The shift has an impact on the tranfer of authority to resolve disputes from Constitutional Court to Supreme Court as a consequence of the Constitutional Court Decision Number 97/PUU-XI/2013. The decision implied to the regional election system (Pilkada) which was in the electoral regime moved to the regional government regime, after the ruling mandated the establishment of a special election court under the authority of the Supreme Court. This research uses a normative juridical approach by analyzing law documents. The research concluded that although adjudicating of regional election disputes was no longer under the jurisdiction of the Constitutional Court, but the Court still adjudicate election disputes until a special court was formed. In addition to adjudicating disputes over results, the Election Special Court can also adjudicate election disputes related to process, administrative, criminal disputes including hearing about election fraud and corrupt campaign practice. Pilkada dispute resolution system is done through one roof, so there is no overlapping of decisions as has happened so far.
Pengaruh Keterlibatan Pengguna pada Efektivitas Penggunaan SIA dengan Kapabilitas Personal Sistem Informasi Sebagai Variabel Pemoderasi
Authors: Baskara Ida Bagus , Ary Wirajaya I Gde 
Published: March 2020

This study aims to determine the effect of user involvement on the effectiveness of the use of accounting information systems and to determine the personal capabilities of information systems in moderating the influence of user involvement on the effectiveness of using accounting information systems at PT. Bali Regional Development Bank. The number of respondents used in this study were 52 people who served as executors in the Information and Accounting Technology (TIA) section. Data collection is done by survey method with data collection techniques used in the form of questionnaires. Data analysis techniques were carried out using moderation regression analysis. The results of the study show that user involvement supported by the personal capabilities of information systems is able to increase the effectiveness of the use of accounting information systems at PT. Bali Regional Development Bank.
Keywords: User involvement, SIA, personal capabilities of information system.
Good Corporate Governance sebagai Pemoderasi Pengaruh Financial Distress pada Opini Audit Going Concern
Authors: Wulandari Ketut Memi , Muliartha Ketut 
Published: March 2020

This research uses manufacturing companies listed on the Indonesia Stock Exchange as research’s objects. The number of samples are 210 with using the purposive sampling method. Data collection is done using documentation. The data analysis technique used is Moderated Regression Analysis. Based on the results of the analysis, it was found that the application of good corporate governance to the company is able to weaken the influence of financial distress on the going concern audit opinion. The implications of the results of the study support the signal theory seen in the results of the financial distress which tends to signal the auditor to give a going-concern audit opinion. The results of the study also support agency theory where the tendency for information asymmetry between agents and principals, especially for companies in experience financial distress.Keywords: Financial distress, good corporate governance, going-concern audit opinion.
Awareness Mahasiswa Akuntansi Pada Konvergensi International Financial Reporting Standards (IFRS) Di Provinsi Bali
Authors: Putri Tania Magetsu , Ariyanto Dodik 
Published: March 2020

This study aims to provide and empirical awareness of accounting students that is measured by the level of interest, knowledge, challenges, and benefits in influencing IFRS convergence. This research was conducted at six universities in Bali Province and in Higher Education and Private Universities in the VIII Conference area and have an active Bachelor of Accounting program, accounting students. Methods of data collection were conducted by survey method using questionnaire. Data analysis technique used is the Analysis of Multiple Linear Regression. The final result of the study states that the variable level of interest, knowledge, and benefits has a positive effect on awareness of IFRS convergence. While the level of challenge variable has a negative effect towards IFRS convergence awareness.
Keywords : Interest level, knowledge level, challenge level, benefit level, awareness of IFRS convergence.
Pengaruh Tax Avoidance Dan Mekanisme Corporate Governance Pada Manajemen Laba
Authors: Maysani Putu , Agung Suaryana I Gusti Ngurah 
Published: March 2020

Earnings management is one of the actions taken by management to manipulate profits generated by the company for certain purposes. The research aims to find evidence about how the influence of tax avoidance and corporate governance mechanisms on earnings management is carried out by company managers. The study population is a manufacturing company listed on the IDX for the period 2013-2017, then the sample is determined by a probability sampling method with the results of 12 companies. The results of the study show that tax avoidance and board of directors have a positive effect on earnings management; independent commissioners, audit committees, institutional ownership, and managerial ownership have a negative influence on earnings management.
Keywords : Earnings Management, Tax Avoidance, Corporate Governance.
Pengaruh Idealisme, Tingkat Pengetahuan dan Love of Money Pada Persepsi Etis Mahasiswa Akuntansi
Authors: Eka Prilly Kartika Putri Ni Luh , Krisna Dewi Luh Gede 
Published: March 2020

This study aims to determine how students 'perceptions of accountants' unethical behavior with several variables, namely idealism, level of knowledge and love of money. This study uses questionnaire data as an instrument distributed to respondents. Respondents of this study were students of the accounting department of the Faculty of Economics and Business, Udayana University class 2015. The number of samples use 142 samples with nonprobability sampling technique. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, the higher idealism in holding ethical principles, the students will always behave ethically, the higher level of knowledge possessed by students, the more ethical or responsive input will be and the higher love of money, the effort to do everything so that needs are met not in accordance with ethics.
Keywords : Idealism; Level Of Knowledge; Love Of Money and Ethical Perception.
Reaksi Pasar Modal Atas Kenaikan The Federal Funds Rate Pada Tanggal 26 September 2018
Authors: Indrayuda Anak Agung Gede Agung , Sukartha I Made 
Published: March 2020

In the modern economic system, the role of the capital market is very important as a place where emiten and investors meet. Internal information and external information are needed by investors as a basis for consideration in investment decision making. By looking at the presence or absence of average abnormal returns and average trading volume activity around the event period, this study aims to examine the market reaction to the Federal Funds Rate increase on September 26, 2018. LQ45 is a stock index used as a sample in this study using a purposive sampling technique as a method in sample selection. This study uses one sample t-test, paired sample t-test, and Wilcoxon signed rank test as data analysis techniques. The finding of the significance of average trading volume activity around the event period indicates that the market reacted to the FFR increase on September 26, 2018. However, the results of the study showed no significance of average abnormal return around the event period. Keywords: event study, abnormal return, trading volume activity.
Keywords : Event Study; Abnormal Return; Trading Volume Activity.
Pengaruh Pertimbangan Pasar Kerja, Pelatihan Profesional, Dan Personalitas Terhadap Minat Mahasiswa Akuntansi Pada Pemilihan Karir
Authors: Dananjaya I Dewa Gde Ngurah , Rasmini Ni Ketut 
Published: March 2020

Careers are an important part of life. In choosing a career there are a number of considerations, namely consideration of the labor market, consideration of professional training and also recognition of personality. These three considerations form the basis of career selection where choosing a career is a major decision that impacts the future. Accounting students at the Faculty of Economics and Business, Udayana University, are the study population. Of the 217 respondents who had been determined through purposive sampling, only 182 respondents filled out the questionnaire. Data analysis in this study uses multiple linear regression analysis. The results found are that there is a positive influence between the variables of labor market considerations, professional training and personality on accounting students' interests in career selection.
Keywords : Labor Market Considerations; Professional Training; Personality.
Pemanfaatan Awig-Awig dan Perarem dalam Pengelolaan Keuangan Desa Adat
Authors: Diantari Ni Made Ambar , Wirawati Ni Gusti Putu 
Published: March 2020

The development of accounting isidely applied by social organizations in society. Accountability is seen as not only limited to accountability and guidance for the organization, but has other functions of interaction between the ethical, social, and accounting environment. Traditional villages in Bali carry out accounting functions based on awig-awig and perarem as agreed by all customary officers and customary manners. This research was conducted to find out how indigenous villages can carry out their accounting functions based on awig-awig and perarem. This study using the methods of observation, interviews, and documentation. To ensure the data presented are valid, this study uses triangulation techniques. The results indicate that the use of awig-awig and perarem in the management finances is carried out by the Adat Awan village commander based on understanding and knowledge of funding sources, mobilization and allocation of funds, and financial accountability based on Tri Hita Karana.
Keywords : Customary Village; Accountability; Awig-Awig; Perarem.
Analisis Potensi Pajak Hotel dan Konstribusinya Terhadap PAD Kabupaten Badung
Authors: Iswari Kadek Clara Sintha , Dwi Ratnadi Ni Made 
Published: March 2020

Hotel tax is one of the regional taxes as a contributor to the Regional Original Income (PAD) which has the potential to increase in Badng Regency. The purpose of this study was to determine the hotel tax potential and its contribution in the North Kuta District of the PAD in Badung Regency. The hotel taxpayer population is 405 units. The sample is determined by the non probability sampling method with the saturated sample technique. Data collection through documentation studies and interviews. The analysis technique used is the calculation of hotel tax potential and calculation of hotel tax contributions to PAD. Based on the results of the analysis, there are potential hotel taxes that can still be explored. The contribution of the realization of hotel taxes in the North Kuta District to the Badung Regency PAD was 6.13 percent and 8.35 percent of the Badung Regency Regional tax in 2018.
Keywords: Hotel Tax; Potential; Contribution; Local Original Income.
Kajian Kritis Terhadap Strategi Reformasi Perpajakan Dalam Menyambut Era Digital
Authors: Mayasari Risa , Narsa I Made 
Published: March 2020

The research aims to find and uncover the challenges of implementing tax reform in the digital age and formulate suitable strategies for tax reform. This research use descriptive qualitative, which use secondary data, collected in two stages, namely: searching and collecting relevant literature, and determining categories, and analyzing data with qualitative techniques. The results of the study revealed tax reform faces an increasingly greater challenge in the digital age, which is not only the challenge of increasing the capability and integrity of the tax authority, but also the challenge of integrating various occured changes because of digitalization and the industrial revolution 4.0. So that the right strategy in implementing tax reforms in the digital era is to increase the trust and compliance of taxpayers by increasing the capability and integrity of tax authorization through the modernization of the system and controlling tax human resources.
Keywords: Tax Reform; Industrial Revolution 4.0; Tax Strategy; Taxpayers Complience.
Analisis Hasil Program Rehabilitasi Klien Ketergantungan Penyalahgunaan Narkoba di BNN Provinsi Kalimantan Timur
Authors: Wahyuda Hendri Eki , Sumadi Sumadi , Wulandari Kartina 
Published: March 2020

Latar Belakang:Narkoba adalah zat yang memiliki daya adiksi (ketagihan), daya toleran (penyesuaian), daya habitual (kebiasaan) yang sangat kuat, sehingga berpengaruh negative pada penggunanya.Tujuan :Penelitian ini bertujuan Mengetahui pengetahuan klien, sikap klien, tindakan klien, peran dukungan sosial klien saat dan dalam mengikuti program rehabilitasi ketergantungan penyalahgunaan Narkoba di Badana Narkotika Nasional Provinsi Kalimantan Timur. Metode Penelitian:Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan fenomenologi melalui teknik wawancara (interview), oberservasi, dan dokumentasi pada enam informan yaitu klien rehabilitasi, orang tua klien, dan staff konselor Badan Narkotika Nasional Provinsi Kaliman.Hasil : Dari hasil penelitian melalui wawancara dapat diketahui bahwa pengetahuan klien dalam program rehabilitasi sudah sangat baik dan klien juga mampu mengingat ilmu apa saja yang didapat saat menjalani program rehabilitasi, terbukti dengan sikap klien yang mampu menjelaskan dan menerima, klien menunjukan perubahan yang ikut dirasakan keluarga,klien dapat menerapkan atau mempraktekkan hal-hal yang didapat dari program rehabilitasi,dukungan yang diberikan oleh keluarga pun selalu diberikan sehingga berpengaruh terhadap kesembuhan klien agar tidak Relapse.Kesimpulan: Pengetahuan klien sudah sangatlah baik dan klien juga mampu menjelaskan/mengingat ilmu apa saja yang didapat saat menjalani program rehabilitasi, klien dapat merubah sikapnya dari kepribadian yang buruk dan penuh emosi dan juga menerima setiap arahan yang diberikan dan mampu menjalani setiap langkah-langkah yang ada pada saat mengikuti program rehabilitasi, dan klien pun mampu berinteraksi dengan baik kepada sesama klien maupun terhadap konselor dan mampu terbuka untuk menceritakan masalah pada klien saat mengikuti program rehabilitasi, klien menunjukan perubahan yang signifikan terhadap dirinya, dukungan yang diberikan orang tua maupun konselor sangatlah berpengaruh terhadap penyembuhan klien.