bluuebunny/crossref_metadata_2025_split huggingface dataset:
Effect of Road Profile on Suspension System of Heavy Truck
Authors: F. Salman Salem 
Published: July 2020

All vehicles are affected by the type of the road they are moving on it. Therefore the stability depends mainly on the amount of vibrations and steering system, which in turn depend on two main factors: the first is on the road type, which specifies the amount of vibrations arising from the movement of the wheels above it, and the second on is the type of the used suspension system, and how the parts connect with each other. As well as the damping factors, the tires type, and the used sprungs. In the current study, we will examine the effect of the road roughness on the performance coefficients (speed, displacement, and acceleration) of the joint points by using a BOGE device.
Correlación del Queen’s College Step Test y ergoespirometría para estimación de VO2max
Authors: Galvis Rincón Juan Carlos , Mejía Cano Jorge Esneider , Espinosa Paulo José 
Published: July 2020

El sedentarismo es un factor de riesgo cardiovascular de gran importancia, por lo que conociendo el nivel de consumo de oxígeno máximo (VO2max), se pueden realizar mejoras en los niveles de actividad física y del ejercicio. El objetivo de este estudio es determinar la relación que existe entre la ergoespirometría y Queen’s College Step Test en hombres sanos y físicamente activos de los programas deportivos de una universidad de Bogotá – Colombia, debido a que el Queen’s College Step Test no ha sido validado en población colombiana.Los participantes fueron 52 hombres (Rango edad 17-35 años) a quienes se les realizaron cada una de las pruebas; se analizaron los resultados aplicando el coeficiente de correlación de Spearman, el cual fue débil con un r=0.312; generando una correlación poco significativa y una recomendación desfavorable en esta población.
Efektivitas Sistem Informasi Akuntansi dan Kemampuan Teknis Pengguna pada Kinerja Individual Lembaga Perkreditan Desa
Authors: Chintia Dewi Ni Putu Meydiani , Dewi Ayu Aryista , Kresnandra A.A.N.A. 
Published: July 2020

Individual performance greatly influences the success of an organization. Each individual is expected to work optimally so that the company's goals can be achieved to the maximum. There are several factors that can affect individual performance, among which are the effectiveness of accounting information systems and the user's technical ability. This research was conducted to obtain empirical evidence regarding the effect of the effectiveness of accounting information systems and the user's technical ability on individual performance. This research was conducted in 35 LPD in Denpasar City. The sample of this research was 105 respondents with a purposive sampling method. Data collection is done by distributing questionnaires. The analysis technique used is multiple linear regression. Based on the results of this study indicate that the effectiveness of accounting information systems and the user's technical ability has a positive effect on individual performance.
Keywords: Accounting Information System Effectiveness; User Technical Capabilities; Individual Performance.
Pengaruh Financial Distress dan Konservatisme Akuntansi pada Tax Avoidance
Authors: Swandewi Ni Putu , Noviari Naniek 
Published: July 2020

Tax avoidance can be interpreted as an effort to avoid tax that is done in a legal and safe way for taxpayers because it does not conflict with applicable tax laws. This study aims to empirically examine the effect of financial distress and accounting conservatism on tax avoidance which is proxied by using a cash effective tax rate (CETR). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 totaling 168 companies. The sample used was 44 companies with a total observation sample of 176 in 4 years. Data analysis technique used in this study is multiple linear regression analysis techniques. Based on the analysis, it was found that the financial distress variable had a significant positive effect on tax avoidance, and accounting conservatism had a significant negative effect on tax avoidance.
Keywords: Financial Distress; Accounting Conservatism; Tax Avoidance.
Pengaruh Gaya Kepemimpinan Transformasional dan Motivasi Kerja Pada Perilaku Etis Manajer Koperasi
Authors: Candra Kusuma Dewi Ni Kadek , Widanaputra A.A. Gde Putu 
Published: July 2020

The ethical behavior of managers greatly influences the success of an organization. But in practice, not a few managers who work outside the rules that have been set so that it behaves unethically. This research was conducted to obtain empirical evidence regarding the influence of transformational leadership styles and work motivation on the ethical behavior of cooperative managers. This research was conducted in 48 cooperatives in Tabanan Regency. Based on the results of this study indicate that the transformational leadership style has a significant insignificant positive effect on the ethical behavior of cooperative managers, which means that transformational leadership styles are not able to influence the ethical behavior of cooperative managers. Work motivation has a significant positive effect on the ethical behavior of cooperative managers, which means that the higher the work motivation of managers, the higher the ethical behavior of cooperative managers.
Keywords: Transformational Leadership Style; Work Motivation; Manager Ethical Behavior.
Pengaruh Kompetensi Sumber Daya Manusia dan Locus of Control terhadap Kualitas Laporan Keuangan LPD
Authors: Sudiarti Ni Wayan , Juliarsa Gede 
Published: July 2020

The purpose of this study to determine the effect of human resource competencies and locus of control on the quality of Institute of Countryside Credit (LPD) financial reports. The population in this study were all LPD of Klungkung Regency. The sample technique in this study using the Slovin formula with purposive sampling, as many as 46 samples. Data collection method used is a survey method by distributing questionnaires and documentation. The number of returned questionnaires was 126 questionnaires. The data analysis technique used is doubled linear regression analysis with SPSS. Based on research results, competence of human resources and locus of control have a positive and significant effect on the quality of financial statements. The results of this study are expected to provide additional insights into knowledge for those who play a role in preparing financial reports so as to achieve success in carrying out their duties.
Keywords: Financial Report Quality; Human Resource Competencies; Locus Of Control.
Kinerja Keuangan Sebelum dan Sesudah Penerapan Good Corporate Governance pada PT. Bank Pembangunan Daerah Bali
Authors: Odi Rezky Saputra Ida Bagus , Dwi Ratnadi Ni Made 
Published: July 2020

This research is in the form of observations on PT Bank Pembangunan Bali which has implemented Good Corporate Governance. The data collection method uses documentation study data and literature study. This is intended to obtain a clearer picture in order to solve the problem under study. Analysis of the data used includes an analysis of financial performance based on liquidity ratios, profitability and solvency. The results of this study indicate an increase in financial performance after the implementation of Good Corporate Governance when viewed using Return on Assets, Operating Expenses / Operating Income, Capital Adequacy Ratio, Non-Performing Loans. Meanwhile, if viewed through the ratio of Loan to Deposit and Return on Equity the study found a decrease in performance after the implementation of Good Corporate Governance.
Keywords: Good Corporate Governance; Financial Performance; Bank.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Praktik Perataan Laba (Income Smoothing)
Authors: Maotama Ngurah Surya , Astika Ida Bagus Putra 
Published: July 2020

The research aims to obtain empirical evidence about the effect of profitability, company size, and managerial ownership on income smoothing practices (Income Smoothing). This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange in 2015-2018. Sampling technique using purprosive sampling method obtained 18 selected companies to be sampled with 3 years of observation so as to get a total sample of 54. Hypothesis testing was tested using logistic regression analysis techniques. positive about income smoothing practices (Income Smoohing).
Keywords : Income Smoothing Practices; Profitability; Company Size; Managerial Ownership.
Faktor-Faktor yang Memengaruhi Pengungkapan Emisi Karbon pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
Authors: Witri Astiti Ni Nengah , Wirama Dewa Gede 
Published: July 2020

Global warming is one of the environmental problems that causes climate change, especially related to corporate carbon emissions. This study aims to examine the factors that influence the disclosure of carbon emissions. This research was conducted on all companies listed on the Indonesia Stock Exchange that revealed information related to carbon emissions in the annual report in 2018. The sample in this research was selected purposively, producing samples with 37 companies. The data analysis technique in this research is multiple linear regression. The analysis shows that company the type of industry and good corporate governance has a positive effect, while leverage has a negative effect on disclosure of carbon emissions. Company size and profitability do no affect carbon emissions disclosure.
Keywords: Global Warming; Climate Change; Carbon Emission Disclosures.
Pengaruh Karakteristik Organisasi, Kesesuaian Kompensasi, Sistem Pengendalian Internal dan Budaya Etis terhadap Fraud Pengadaan Barang/Jasa
Authors: Fithriani Nurlaili , Pituringsih Endar , Firmansyah M 
Published: July 2020

The purpose of this study is to examine whether the TPK characteristic variables, the suitability of compensation, internal control systems, and ethical culture have an influence on fraud procurement of goods / services. The study was conducted at the Village Government Agency in Central Lombok Regency. This research uses a quantitative approach using primary data collected by survey method through sending questionnaires to respondents. The sampling technique used was Claster Random Sampling, so that 195 people were obtained in 65 villages in Central Lombok Regency. The results showed that the characteristics of the Activity Management Team (TPK) and ethical culture had a significant negative effect on goods / services procurement fraud, compensation suitability had a significant positive effect on goods / services procurement fraud, while the internal control system had no effect on goods / services procurement fraud.
Keywords: Organizational Characteristics; Suitability of compensation Internal Control System; Ethical Culture; Goods / Services Procurement Fraud.
Faktor-Faktor yang Mempengaruhi Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening
Authors: Suryani Cahya , Handajani Lilik , Effendy Lukman 
Published: July 2020

This study aims to analyze the factors that affect Company Value by using profitability as an Intervening Variable. The research data was obtained from the annual financial statements of the banking sub-sector companies listed on the Indonesia Stock Exchange in 2016 to 2018. Data analysis used path analysis techniques. The analysis shows that the intellectual capital variable measured by VAICTM has no effect on profitability that is proxied by ROE and the value of the company is measured using the total amount of assets, this is because there are still many companies that do not pay attention to intellectual capial on their companies, companies tend to pay more attention tangible assets while Good corporate governance which is proxied by the number of audit committees only has a significant effect on firm value while profitability (ROE) has a significant effect on firm value.
Keywords: Company Value; Profitability; Intellectual Capital; Good Corporate Governance.
Optimasi Waktu Inkubasi Lactobacillus rhamnosus SKG 34 Dalam Produksi Enzim Penggumpal Susu
Authors: Setiadarma Wulandari , Mayun Permana Dewa Gede , Ayu Nocianitri Komang 
Published: July 2020

This study aims to determine the effect of incubation time on milk clotting enzyme (MCE) activity produced by L. rhamnosus SKG 34 and determine the optimum incubation time to produce the highest its activity. This study used a randomized block design (RBD) with incubation time as a treatment consisting of 8 levels, that were 6 hours, 12 hours, 18 hours, 24 hours, 30 hours, 36 hours, 42 hours, and 48 hours. Data were analyzed with Variance Analysis (ANOVA) than followed by Duncan Multiple Range Test (DMRT). The analyzed were repeated 3 times resulting in 24 experimental units. The results showed that the incubation time significantly affected protease activity, MCE activity, specific protease activity and ratio of MCE to protease but did not affect the total LAB. The optimum incubation time of L. rhamnosus SKG 34 is 12 hours with total LAB 1.83 x 109 CFU/ml and protease activity 180.67 U/ml, MCE activity 595.06 SU, protease spesific activity 73.149 U/mg and ratio of MCE to protease 3.29 SU/U.
Keywords : incubation time, Enzyme protease, Lactobacillus rhamnosus SKG 34, Milk clotting enzyme.
Pengaruh Perbandingan Terigu Dengan Tepung Kecambah Kacang Merah (Phaseolus vulgaris (L.) Terhadap Karakteristik Pancake
Authors: Arisonna Roring Lucky , Wisaniyasa Ni Wayan , Mayun Permana I Dewa Gede 
Published: July 2020

This study was aimed to determine the effect of wheat flour comparison with red bean sprout flour on the characteristics of pancakes and to determine the exact concentration of red bean sprout flour that was able to produce pancakes with the best characteristics. This study used a randomized block design with the ratio of flour and red bean sprouts (100%: 0%, 60%: 40%, 50%: 50%, 40%: 60%, 30%: 70%), repeated three times to obtain 15 units of experiment. The data obtained were then analyzed by variants and if there was any effect on the treatment, then continued with Duncan test. The variables observed were moisture content, ash content, protein content, fat content, carbohydrate levels, coarse fiber content, and sensory characteristics. The results showed that the addition of red bean sprout effected moisture content, ash content, protein content, fat content, carbohydrate content, crude fiber content, colour, aroma, taste, texture, and overall acceptance of pancake. The best characteristic of pancake substitution was 50% wheat flour and 50% red bean sprout flour that produced moisture content 36.14%, ash content 1.86%, fat content 24.15%, protein content 8.31%, carbohydrate content 29.53 %, crude fiber content 16.81%, light brown colour (liked), typical aroma of red beans (liked), soft texture (liked), flavour of red beans (liked), and overall acceptance (liked).
Keywords: wheat flour, red bean sprouts, characteristics, pancakes.
Pengaruh Suhu dan Lama Pelayuan Terhadap Karakteristik Teh Herbal Daun Kenikir (Cosmos caudatus Kunth.)
Authors: Aprilia Maria , Wisaniyasa Ni Wayan , Suter I Ketut 
Published: July 2020

This research aimed was to determine the effect of temperature and duration of withering on the characteristics of herbal tea of kenikir leaves (Cosmos caudatus Kunth.) and to know the right temperature and duration of withering time to get the best characteristics of herbal tea. The experimental design used was Completely Randomized Design with two factors which were withering temperature (70oC, 80OC, and 90oC) and withering duration (1, 2, and 3 minutes). All of the treatment was repeated two times to obtain 18 units of experiments. The data obtained were analyzed by variance and if the treatment had a significant effect followed by The Duncan Multiple Range Test. The results showed that interaction of temperature and withering time had a very significant effect on moisture content, total phenolics, total flavonoids, antioxidant activity, and color (scoring test). The results showed that interaction 90oC of withering temperature during 2 minutes was the best treatment to produce kenikir leaves herbal tea with the moisture content 6,76% b/b, extract content 32,89%, vitamin C 3,35 mg /g total phenolics 79,26 mg GAE/g, total flavonoids 161,01 mg QE/g and antioxidant activity 74,29% with IC50 valued 24,409 ppm. The brew of kenikir leaves herbal tea had a rather typical aroma of kenikir leaf and liked, yellow greenness color and liked, rather bitter taste and usual as well as with overall acceptance.
Keywords : characteristics of herbal tea, kenikir leaves, withering temperature, withering duration.
Pengaruh Lama Fermentasi Terhadap Karakteristik Minuman Probiotik Sari Buah Sirsak (Annona muricata Linn)
Authors: Agus Widyantara I Wayan , Ayu Nocianitri Komang , Indri Hapsari Arihantana Ni Made 
Published: July 2020

This research aims to identify the effect of fermentation time on the characteristics of soursop juice (Annona muricata Linn) probiotic drink as well as to determine the specific fermentation time that produces good characteristics of soursop juice probiotic drink. This study used a randomized block design (RBD) of one treatment factor with different periods of fermentation time that consist of 18 hours, 20 hours, 22 hours, 24 hours, and 26 hours. The treatment was repeated 3 times to obtain 15 experimental units. The data was analyzed with analysis of variance (ANOVA) and if the treatment had a significant effect, then followed by the Duncan test. The results showed that the length of fermentation in soursop juice probiotic drink did not significantly affect the total LAB, total sugar, total acid, pH, and sensory tests. Fermentation time of 18 hours resulted the best characteristics of soursop juice probiotic drinks with an average total value of BAL 10,87 Log CFU / ml, total sugar 10,61%, total acid 1,37%, total sugar, pH 3,92, colour, aroma, and taste rather liked with rather acidic and rather sweet criteria and overall acceptance is rather liked.
Keywords: fermentation time, soursop juice, probiotics.
Pengaruh Konsentrasi Sukrosa Terhadap Karakteristik Minuman Sari Buah Sirsak (Annona muricata Linn) Terfermentasi Dengan Isolat Lactobacillus sp. F213
Authors: Tryadi Pradipta A.A. Gd. , Ayu Nocianitri Komang , Mayun Permana I Dewa Gede 
Published: July 2020

Lactobacillus sp. F213 (LbF213) is a lactic acid bacteria (LAB) that has the potential as a probiotic because it can provide health effects for those who consume it, so it is necessary to make efforts to increase the application of LbF213 in the field of food processing. This study aims to determine the effect of sucrose concentration on the characteristics of fermented soursop juice with LbF213 isolates and get the right concentration of sucrose to produce fermented soursop juice with the best characteristics. The experimental design used was Randomized Block Design with sucrose treatment of 0%, 3%, 6%, 9%, and 12%. Each treatment was repeated 3 times to obtain 15 experimental units. LAB total was analyzed descriptively and the other variables were analyzed by ANOVA and if there was an influence between treatments continued with Duncan test. The results showed that sucrose treatment affected total sugar, taste (hedonic), sour taste and sweet taste (score), overall acceptance (hedonic). The 6% sucrose treatment produced the best fermented soursop juice with a total LAB 1,27 x 1010 cfu/ml, total sugar 12.91%, total acid 1.57%, pH 3.83, color and aroma rather liked, with a slight taste sour and rather sweet liked, and overall acceptance liked.
Keywords: fruit juice, lactobacillus sp. F213, sucrose concentration.
Pengaruh Jenis Pelarut Terhadap Aktivitas Antioksidan Ekstrak Cair Daun Turi (Sesbania grandiflora)
Authors: Gerald Masengi Jevon Misael , Diah Puspawati Gusti Ayu Kadek , Sri Wiadnyani A.A. Istri 
Published: July 2020

The purpose of this study was to determine the effect of solvent types on antioxidant activity of turi (Sesbania grandiflora) leaves liquid extract and to determine the compatible solvent types which have the highest antioxidant activity of turi leaves liquid extract. The research used a completely randomized design with the treatment of solvent types consisting of 4 level which is: aquadest; acetone 70%; methanol 70%; and ethanol 70%. The treatment was repeated four times so that they were obtained 16 experiment units. The data was analyzed with analysis of variance and if the treatment had a significant effect followed by a Duncan's Multiple Range Test. The results showed the type of solvent treatment had a significant effect on antioxidant activity, total flavonoid, total tannin, and vitamin C content. The best treatment was obtained from turi leaves liquid extract using acetone 70% solvent which had the highest antioxidant activity of 75.71% with the value of IC50 269.67, total flavonoid 0.185 mg QE/g material, total tannin 0.013 mg TAE/g material and vitamin C content 0.45 mg AAE/ g material.
Keywords : antioxidant activity, solvent types, turi leaves.
Strategies and Business Models of Sharing Economy: MSMEs Digital Creativity
Authors: Rimawati Yuni , Sula Atik Emilia 
Published: July 2020

Pesan Antar adalah bisnis yang dijalankan dengan menggunakan media sosial. Penelitian ini bertujuan untuk mengeksplorasi strategi bisnis Pesan Antar dan mempresentasikan model bisnisnya dengan mengacu pada model ekonomi berbagi antar UMKM Choi et al (2014). Analisis penelitian ini menggunakan metode Etnometodologi. Temuan penelitian ini adalah Pesan Antar telah melakukan strategi branding sebelum aktivitas usahanya dimulai. Untuk menjaga loyalitas kurir, Pesan Antar menggunakan mekanisme bagi hasil dan bonus jika memenuhi target serta organisasi yang dijalankan secara kekeluargaan. Strategi menjaga pertumbuhan usaha Pesan Antar dengan memperkenalkan produk UMKM (walau belum menjadi mitra) pada akun facebooknya dan tidak ada “biaya” saat telah menjadi mitra. Disisi lain, “tarif” yang dikenakan pada pelanggan adalah per kawasan. Sistem order yang menggunakan sosial media (bukan aplikasi), membuat operator, kurir, mitra dan pelanggan lebih saling mengenal serta loyal.
CSR Disclosure on Earnings Management with the Presence of Women in the GCG Structure
Authors: Wahyuningsih Alit , Rasmini Ni Ketut 
Published: July 2020

ABSTRAK
Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba dengan keberadaan wanita dalam mekanisme Good Corporate Governance sebagai variabel moderasi. Metode penentuan sampel yang digunakan adalah purposive sampling dengan kriteria perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia dan menerbitkan laporan tahunan serta laporan keberlanjutan (sustainability report) berturut-turut selama periode 2013-2017. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 40 sampel. Metode dokumentasi digunakan untuk mengumpulkan data. Teknik analisis data yang digunakan yaitu Moderated Regression Analysis. Penelitian ini menyimpulkan bahwa pengungkapan Corporate Social Responsibility berpengaruh positif pada manajemen laba. Keberadaan wanita dalam komite audit yang mewakili proksi dari variabel keberadaan wanita dalam mekanisme Good Corporate Governance mampu memperlemah pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba. Hasil penelitian ini sejalan dengan teori hipotesis biaya politik yang menyatakan bahwa perusahaan yang memiliki biaya politik yang tinggi cenderung akan melakukan manajemen laba.
Kata Kunci: manajemen laba, pengungkapan corporate social responsibility, good corporate governance