bluuebunny/crossref_metadata_2025_split huggingface dataset:
SPS Measures as Hidden Barriers to International Trade within WTO and EAEU (theory and practice)
Authors: Vorontsova N. A. 
Published: July 2020

INTRODUCTION. Since there are many threats in the modern world, states consider the essence of security in its various manifestations. A rather extensive understanding of security should be noted, as this concept applies to multiple directions of our life. So-called SPS measures are one of the vectors aimed at ensuring safety (protection) of human life and health. The scientific literature covers rather extensively SPS measures, taken by states, which include mandatory sanitary, veterinary and quarantine phytosanitary requirements and procedures. The novelty of the study is that SPS measures will be analyzed in terms of their use as hidden barriers to international trade, as well as how often they are used when a particular sanitary or phytosanitary measure imposed by a state or maintained in force by a member of an international organization restrains or can potentially restrain export of its goods.MATERIALS AND METHODS. In international trade certain issues of the contemplated problem are regulated by Article XX of GATT, as well as by the Special Agreement on the Application of Sanitary and Phytosanitary Measures (SPS Agreement). Security measures reflected in the Article XXI of GATT-94 are not considered.RESEARCH RESULTS. Th author concluded that SPS measures construe hidden barriers to international trade. However, it is possible to establish "rules of the game", to agree on this problem in concluded agreements on the rules of application of SPS measures, minimizing the possibility of their unfair use. As for the EAEU law, it affects the development of international norms in the field under consideration.DISCUSSION AND CONCLUSIONS. The urgency of the issues dealt with in the article is based on the fact that every resident of any state in one way or another wants to be sure of the safety of all that he consumes and that the state or a number of states within the framework of an international organization are obliged to ensure this. The Eurasian Economic Union (EAEU) is no exception, it also faces similar tasks. The article analyzes the results of activities in the sphere of decision-making on SPS measures and the framework of the international organization of regional economic integration – the EAEU.
Typology of Interaction between the International Financial Law and the EU Law
Authors: Lifshits I. M. 
Published: July 2020

INTRODUCTION. Interaction between different legal systems is a substantial challenge for the international law science. Such an interaction becomes even more specific in integration states’ associations which peculiarity is direct effect of the legal acts of such associations with regard to individuals. The article examines various approaches to the interaction between international financial law as a brunch of international law and the EU law. Author outlines different types of the interaction.MATERIALS AND METHODS. Author researched different types of the interaction on the basis of legal empirical materials in the sphere of finance including international agreements, court decisions, recommendations and working documents. Th methodological basis of the research contains general scientific and special methods including logical, historical, analytical comparative and prognostic methods.RESEARCH RESULTS. Interaction typology can be made on the basis of various criteria. International financial law and the EU law use a model of interaction between general and special regime of international law as well as a model of implementation of international law in a domestic legal system. The first model has been applied in two cases. When the European Economic Community was established and when mew Members entered in it (genesis interaction) as well as when Member state left the EU (terminal interaction). In the course of current functioning of the EU gives the priority to the second model. The latter contains two methods of interaction: incorporation and reference. Incorporation of soft law rules has specific features since it may be realized not only via legal instruments but also via recommendations of the EU institutes and bodies.DISCUSSION AND CONCLUSIONS. Basing on the analysis of rule-making and application of law in the EU finance sphere author argues the distinction between monism and dualism is performed using the criterion of the self-execution of international agreements. Interaction of international financial law and the EU law is pursuing on the level of principles and global ideas and values of contemporary world. These principle and values may be declared in the framework of international fora and organizations. Interaction is pursuing on the level ‘general international law and the EU law as a whole’ as well as on the level ‘international financial law and the EU financial law’.
Pengaruh Gaya Kepemimpinan dan Pemanfaatan Teknologi Informasi pada Kualitas Laporan Keuangan Desa
Authors: Basudewa I Gede Teo , Asri Dwija Putri I G. A. M. 
Published: July 2020

The purpose of this study was to determine the effect of leadership style and the use of information technology on the quality of village financial reports. This research was conducted in all villages in the city of Denpasar. The number of villages used is 27 villages and the number of sampels used is 180 people, with the purposive sampling method the respondents chosen must know the management of village funds. The analysis technique used is multiple linear regression. Based on the analysis revealed that the leadership style and the use of information technology have a positive effect on the quality of village financial reports. The use of information technology has a positive and significant effect on the quality of village financial reports.
Keywords: Leadership Style; Utilization of Information Technology; Quality of Village Financial Reports.
Pengaruh Motivasi, Lingkungan Keluarga, Biaya Pendidikan pada Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntansi
Authors: Paramesti Ningrat Ida Ayu Ardhia , Krisna Dewi Luh Gede 
Published: July 2020

Accounting Study Program experiences continuous development, but there are only a few students who are interested in continuing into Professional Accounting Education. The research aims to examine the influence of career motivation, economic motivation, family environment, and perceptions of educational costs on students' interest to study at Accounting Professional Education. Study conducted at the Faculty of Economics and Business, Udayana University. The sample are students at accounting regular program class of 2016, with 181 respondents using simple random sampling. Data collected by questionnaire and analyzed by multiple linear regression. Based on the results, career motivation, economic motivation, family environment, and perceptions of educational costs have a positive effect on student interest in taking the Accounting Professional Education.
Keywords: Career Motivation; Economic Motivation; Family Environment; Perceived Education Costs.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kompetensi dan Lingkungan Kerja pada Kinerja Auditor
Authors: Pratiwi Ni Luh Yuni , Suryanawa I Ketut 
Published: July 2020

The purpose of this study is to obtain empirical evidence about the influence of intellectual intelligence, emotional intelligence, competence and work environment on auditor performance. This research was conducted at the Public Accounting Firm (KAP) in Bali. The population in this study are all auditors who work at KAP in Bali. The sample of this study was 55 respondents, carried out with saturated sampling technique. The data used are primary data with data collection methods namely questionnaires. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that intellectual intelligence, emotional intelligence, competence and work environment have a positive effect on auditor performance. The results of this study as input for the leadership of the Public Accounting Firm in seeking better performance, and for the auditor can be used as evaluation material to maintain and improve performance in conducting audits.
Keywords: Intellectual Intelligence; Emotional Intelligence; Competence; Work environment; Auditor Performance.
Komitmen Organisasi Memoderasi Pengaruh Partisipasi Anggaran, Asimetri Informasi, dan Self Esteem pada Budgetary Slack
Authors: Pramesti Putu Ayu , Sujana I Ketut 
Published: July 2020

This study purposed to figure out the effect of budgeting participation, information asymmetry, and self esteem on budgetary slack with organizational commitment as moderated variable in the Regional Organization of Badung Regency. The population in this study consisted by Head of Regional Organization, Head of Planning and Reporting and Head of Financial from the Regional Organization Unit of Badung Regency. Total number of respondents were 102 respondents by using saturated sampling method. Data analysis technique processed using Moderation Regression Analysis (MRA). The results showed that budgeting participation has a positive effect on budgetary slack, while information asymmetry and self esteem have a negative effect on budgetary slack. Organizational commitment proved to weaken the relationship between of budgeting participation, information asymmetry and self esteem on budgetary slack.
Keywords: Budgetary Slack; Budgeting Participation; Information Asymmetry; Self Esteem; Organizational Commitment.
Kepemilikan Manajerial, Institusional, Dewan Komisaris Independen, Komite Audit dan Kinerja Keuangan Perusahaan Food and Beverage
Authors: Agatha Bella Riantiarta , Nurlaela Siti , Samrotun Yuli Chomsatu 
Published: July 2020

This study aims to examine and analyze the effect of managerial ownership, institutional ownership, independent board of commissioners, and audit committee on the financial performance of food and beverage companies listed on the Indonesia Stock Exchange in the 2014-2018 period. This type of research is quantitative research. The population and sample used by all food and beverage companies listed on the Indonesia Stock Exchange in the 2014-2018 period by taking samples using purposive sampling method obtained a total of 13 companies that met the criteria. The data analysis technique used is multiple linear regression test. The results of this study indicate that managerial ownership, independent boards of commissioners, and audit committees have a positive and significant influence on financial performance. While institutional ownership has no effect on financial performance.
Keywords: Financial Performance; Managerial Ownership; Institutional; Independent Board of Commissioners; Audit Committee.
Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan
Authors: Anggraeni Novita 
Published: July 2020

This research aims to determine the effect of gender, independent commissioners, board size and audit committee on corporate social responsibility disclosure index. Sample used are companies listed on the Global Reporting Index database and listed on the Indonesia Stock Exchange for period 2013-2018, as many as 340 company-years. The sources of the data were taken from annual reports and sustainability reports. This research uses a quantitative approach and data analysis technique used is multiple linear regression analysis. The results shows that the size of the board and audit committee have a positive effect on corporate social responsibility disclosures. Independent commissioners have a negatif effect on corporate social responsibility disclosure, and no evidence of the effect of gender on corporate social responsibility disclosure.
Keywords: Corporate Social Responsibility Disclosure; Gender; Independent Commissioners; Board Size; Audit Committee.
Analisis Faktor – Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa di Kabupaten Lombok Tengah
Authors: Luthfiani Baiq Mira , Asmony Thatok , Herwanti Rr Titiek 
Published: July 2020

Accountability of village fund management is the responsibility of the village government to the community related to village fund management. This study aims to obtain empirical evidence of the influence of the competence of village officials, the application of the social security system, the tax treasurer compliance of the village treasury and community participation in the accountability of village fund management. The method in this research is descriptive quantitative with data analysis techniques using multiple linear regression test. The study was conducted in 127 in 12 districts of Central Lombok Regency. The samples in this study were 88 people who were determined using the purposive sampling method. Data collected by questionnaire method. The results showed the competence of village officials and community participation did not affect the accountability of village fund management, while the application of the siskeudes and tax treasury compliance of the village treasurer had a positive effect on the accountability of village fund management.
Keywords: Accountability; Device Competency; Siskeudes Application; Tax Compliance; Society Participation.
Aktivitas Antijamur Ekstrak Kecombrang (Etlingera elatior) Terhadap Aspergillus Flavus FNCC 6109
Authors: Rizky Nasution Yovanda , Selamet Duniaji Agus , Indri Hapsari Arihantana Ni Made 
Published: July 2020

The aim of this research was to determine the concentration of phenol compounds and antifungal activity of torch ginger (Etlingera elatior) on Aspergillus flavus FNCC 6109. This research was a completely randomized design with 10 concentrations of shoot, flower, and fruit extract which were 10%, 20%, 30%, 40%, 50%, 60%, 70%, 80%, 90%, and 100%. The data were analyzed with variance analysis then followed by Duncan Multiple Range Test (DMRT). Analysis were repeated 2 times resulting in 20 experimental units. Result showed that each concentration of shoot, flower, and fruit extract had significantly effect (P<0,05) in inhibition of Aspergillus flavus FNCC 6109. Shoot, flower, and fruit extract of torch ginger contained phenol compounds of 154,56 mgGAE/g, 127,22 mgGAE/g, and 261,52 mgGAE/g. The best antifungal activity for shoot extract of torch ginger was at 70% concentration with a diameter inhibition of 7,9 mm category medium, for flower extract of torch ginger was at 90% concentration with a diameter inhibition of 5,65 mm category medium, and for fruit extract of torch ginger was at 80% concentration with a diameter inhibition of 13,75 mm category strong. Fruit extract of torch ginger had the highest phenol compound which could inhibit Aspergillus flavus FNCC 6109.
Keywords : phenol, torch ginger, antifungal, Aspergillus flavus.
Pengaruh Perbandingan Terigu Dan Tepung Beras Merah (Oryza nivara) Terhadap Karakteristik Kue Lumpur
Authors: Sabila Maureen , Suter I Ketut , Timur Ina Putu 
Published: July 2020

The research aims to determine the effect of wheat flour and brown rice flour ratio to the characteristics of lumpur cake and to know the right ratio from wheat flour and brown rice flour to produce lumpur cake with the best characteristics. The Completely Randomized Design was used in this research with the treatment ratio of wheat flour and brown rice flour which consisted of six levels, such as 100% : 0%, 80% : 20%, 60% : 40%, 40% : 60%, 20% : 80%, and 0% : 100%. Each treatments was repeated 3 times so that obtain 18 experiment units. The datas were analyzed by analysis of variance and if there were some effects of the treatment, the analysis followed by Duncan's Multiple Range Test. The result showed that wheat flour and brown rice flour ratio had some effects on water content, crude fiber content, anthocyanin content, antioxidant activity and color of lumpur cake. Ratio of 0% wheat flour and 100% brown rice flour had the best characteristics, with 53.21 % water content, 7.61% crude fiber content, 20.20 mg/100g anthocyanin content, 72.27% antioxidant activity, with sensory characteristics color and aroma liked, texture, taste and overall acceptance netral.
Keywords: wheat flour, brown rice flour, characteristics, lumpur cake.
Pengaruh Lama Fermentasi Terhadap Karakteristik Fermented Rice Drink Sebagai Minuman Probiotik Dengan Isolat Lactobacillus sp. F213
Authors: Adi Wira Kusuma Gusti Putu , Ayu Nocianitri Komang , Kartika Pratiwi I Desak Putu 
Published: July 2020

This research aims to identify the effect of fermentation time on the characteristics of fermented rice drinks and to identify the proper fermentation time to produce fermented rice drink with the best characteristics. Fermentation of fermented rice drink used the Lactobacillus sp. F213 isolates. This research used a randomized block design (RBD) with fermentation time as treatment, namely 18, 20, 22, 24, and 26 hours. Each treatment was repeated 3 times resulting in 15 experimental units. The data were analyzed by analysis of variance (ANOVA) and if the treatment affected the variable, then proceed with the Duncan test. The results showed that the fermentation time had a significant effect on total LAB, total sugar, total acidity, pH, and sour taste score of fermented rice drink. The 22 hours fermentation time treatment produced the best characteristics of fermented rice drink, with the following criteria: total LAB 13,26 Log CFU/ml, total sugar 22, 35 %, total acidity 1,71 %, pH 3,99, the color and taste that sweet and rather sour were preferred, the aroma was rather preferred, and overall acceptance was preferred.
Keywords: probiotic, fermented rice drink, Lactobacillus sp. F213.
Perbandingan Cara Pengolahan Kakao Lindak (Bulk Cocoa) pada Perkebunan Besar Negara dan Perkebunan Swasta di Glenmore, Kabupaten Banyuwangi, Jawa Timur
Authors: Hatiningsih Sayi , Mayun Permana Dewa Gde , Suwasono Sony 
Published: July 2020

The excellent quality of the cocoa beans is closely related to the processing of cocoa beans. This study aimed to compare the processing of bulk cocoa on the government estate and the private estate on Glenmore, Banyuwangi, East Java. The method use observation, interviews, and literature study to record relevant information, then analyzed with descriptive and qualitative analysis. The result showed that the government estate and the private estate on Glenmore, Banyuwangi, East Java did pay attention to the quality of cocoa beans because of the processing methods of cocoa beans of that two cocoa estates had been good, especially with the fermentation of cocoa beans. The processing of cocoa beans on the government estate on Glenmore, Banyuwangi, East Java comprises receiving raw materials, fermentation, washing or rinsing, drying, tempering, sorting, packaging, and storing. The processing of cocoa beans on the private estate on Glenmore, Banyuwangi, East Java comprises receiving raw materials, pressing, fermentation, drying, sorting, packaging, and storing.
Keywords: processing of cocoa beans, Glenmore estate, fermentation.
Do Female Directors Manipulate Earnings?
Authors: Kontesa Maria , Chai Lee Sia , Brahmana Rayenda Khresna , Contesa Sisca 
Published: July 2020

This study aims to examine the effect of female directors in firm’s earnings management for a sample of 263 Malaysian listed firms over 2013-2017 period. After running a robust panel regression, the result of this study shows that firm that have higher participation rate of women in the boardroom will have a higher tendency of manipulating earnings. The reason why there is a significant relationship between female directors and earnings management might be caused by the corporate culture pressure on women. The findings provide insight for industry and policymakers on the impact of gender diversity on earnings management. It may serve as a guideline in their selection of the organization's top management and decision-making process.
Keywords: Female directors, earnings quality, women on board, earnings management.
Management of Local Own-Source Revenue in Belu Government: A Phenomenological Study
Authors: Taek Filemon Marselinus , Djamhuri Ali , Baridwan Zaki 
Published: July 2020

This study aims to determine the process of managing Regional Original Revenue (PAD) in the Belu Regency government based on the experience of the State Civil Apparatus and to understand and uncover the social meaning that is carried out. The researcher uses the interpretive paradigm understanding method to uncover the intentions and objectives of the informants and uses the Husserl phenomenology approach to explain or uncover the phenomenon of experience based on awareness that occurs by individuals, which in this case is ASN which directly manages PAD. The results of the study revealed that the informants had a lot of experience related to the management of PAD such as non-compliance of taxpayers related to local taxes, the management of regional wealth yields that were separated always exceeded the target and the management of retribution was constrained due to various obstacles. However, the informants interpret the management of PAD as a form of duty and responsibility.
Keywords: Government Accounting; Regional Original Revenue; Phenomenology
Research-Based Learning: An Interpretive Study
Authors: Laily Nujmatul , Rohimatullah Dewi Noor Fatikhah , Muhammad Muhammad 
Published: July 2020

This research aimed at understanding lecturers and students’ views on research-based learning (RBL) in accounting. This was a qualitative study with interpretive paradigm. The data were obtained observation, interview and documentation. Meanwhile, the stages to analyze the data included data reduction, understanding, and interpretation. The research result showed that lecturers had varied understanding on research-based learning. The research result also indicated the minimum use of RBL by lecturers in their teaching since the course was less compatible in terms of its characteristics with RBL model. An important finding in this research was that RBL could improve student’s critical thinking and creativity as well as increase their confidence in writing scientific paper. However, as acknowledged by the informants themselves, it was hard to implement RBL since it demanded a huge amount of costs and the lecturer’s own ability to implement RBL was still low.
Keywords: accounting, RBL, critical thinking
Cheating Intention of Students Based on Theory of Planned Behavior
Authors: Dewanti Patriani Wahyu , Purnama Ida Ayu , Siregar Merinda NN , Sukirno Sukirno 
Published: July 2020

The aim of this research is to examine empirically the form of Theory of Planned Behavior in predicting the intention of cheating in accounting students. The samples taken in this research were 426 accounting students. The research employed a mixed-method, with a regression analysis for the quantitative and an analytic induction for the qualitative method. The results of this research found that of all the variables tested, subjective norms were the variables that had the greatest influence on the intention to cheat accounting students, while the moral obligation variable had the second largest influence and perceived behavioral control as the third predictor on the intention to cheat accounting students. The implication of the research is that the main influence of the academic fraud is subjective norms.
Keywords: theory of planned behavior, subjective norms, academic integrity.