bluuebunny/crossref_metadata_2025_split huggingface dataset:
Dukungan Manajemen Puncak, Kemampuan Teknik, Pelatihan Karyawan dan Kinerja Sistem Informasi Akuntansi Perbankan
Authors: Priyo Susetyo Dwinanto , Sadeli Dadang , Surtikanti Surtikanti 
Published: March 2021

A B S T R A C T
This research is motivated by a number of banking companies are less able to provide good service to customers, especially relating to electronic transactions. The purpose of this study was to determine the effect of top management support, technical capabilities and training of employees on the performance of accounting information systems. This study used a survey by distributing questionnaires by 73 bank’s employees as of accounting information systems. The test results show that support of top management and the ability of users of information systems affect the performance of accounting information systems but employee training has no effect on the performance of accounting information systems.
A B S T R A K
Penelitian ini dilatarbelakangi oleh banyaknya perusahaan perbankan yang kurang dapat memberikan pelayanan yang baik terhadap nasabah khususnya yang berhubungan dengan transaksi elektronik. Adapun tujuan dari penelitian ini adalah untuk mengetahui pengaruh dukungan manajemen puncak, kemampuan teknik dan pelatihan karyawan terhadap kinerja sistem informasi akuntansi. Penelitian ini menggunakan survei dengan menyebarkan kuesioner sebanyak 73 pegawai bank di wilayah Sukabumi. Sampel yang diambil dari populasi tersebut adalah pemakai sistem informasi akuntansi. Hasil pengujian menunjukkan bahwa dukungan manajemen puncak dan kemampuan pemakai sistem informasi berpengaruh terhadap kinerja sistem informasi akuntansi tetapi pelatihan karyawan tidak berpengaruh terhadap kinerja sistem informasi akuntansi.
JEL Classification: M53, M41
Peran Pemediasi Motivasi pada Pengaruh Komitmen Organisasional dan Komitmen Profesional terhadap Kepuasan Kerja Auditor
Authors: Ika Sulistyawati Ardiani 
Published: March 2021

A B S T R A C T
Job satisfaction is very important for any profession, is no exception for professional auditors. Job satisfaction auditors increasingly paid attention to improving the performance of the company or organization so that objectives can be achieved. Many factors can increase job satisfaction, one of which is commitment. The commitment itself is divided into two organizational commitment and professional commitment. How far the influence of commitment on job satisfaction at the re-test in this study with the motivation as an intervening variable. The samples totaling 160 public accountant who worked at Public Accounting Firm (KAP) in Central Java. The method of analysis used path analysis using structural equation model. The hypothesis test result showed that organizational commitment and professional commitment have a significant influence on job satisfaction and motivatioan, motivation has a significan influence on job satisfaction. But contrary to the organizational commitment and professional commitment has no significant effect on employment satisfaction through motivation.
A B S T R A K
Kepuasan kerja sangat penting untuk profesi apa pun, tidak terkecuali bagi auditor profesional. auditor kepuasan kerja semakin memperhatikan meningkatkan kinerja perusahaan atau organisasi sehingga tujuan dapat dicapai. Banyak faktor yang dapat meningkatkan kepuasan kerja, salah satunya adalah komitmen. Komitmen itu sendiri dibagi menjadi dua komitmen organisasi dan komitmen profesional. Seberapa jauh pengaruh komitmen terhadap kepuasan kerja di re-test dalam penelitian ini dengan motivasi sebagai variabel intervening. Sampel berjumlah 160 akuntan publik yang bekerja di Kantor Akuntan Publik (KAP) di Jawa Tengah. Metode analisis yang digunakan analisis jalur menggunakan model persamaan struktural. Hasil uji hipotesis menunjukkan bahwa komitmen organisasi dan komitmen profesional memiliki pengaruh yang signifikan terhadap kepuasan kerja dan motivatioan, motivasi memiliki pengaruh signifikan terhadap kepuasan kerja. Tapi bertentangan dengan komitmen organisasi dan profesional komitmen tidak berpengaruh signifikan terhadap kepuasan kerja melalui motivasi.
JEL Classification: H83, L44
Determinan Tax Avoidance Perusahaan Manufaktur di Indonesia
Authors: Sutomo Hadi , Djaddang Syahril 
Published: March 2021

ABSTRACT
This study was conducted with the aim to analyze the effect of profitability, leverage, capital intensity, inventory intensity, and liquidity to tax avoidance. Samples of research are 330 data of manufacturing companies listed on Indonesia Stock Exchange 2011-2015. The results showed that profitability, capital intensity and inventory intensity are the determinants of tax avoidance while leverage and liquidity have no significant effect on tax avoidance. Nevertheless, the result of this research is still not optimal due to the limited of research object and the number of independent variables used and the ETR variable is still not accurate if used as a proxy to measure tax avoidance. Therefore for future research is suggested to expand the sample and increase the number of independent variables and use CTTOR variable as a proxy to measure tax avoidance so that the expected results of research becomes more optimal.
ABSTRAK
Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh profitabilitas, leverage, capital intensity, inventory intensity, dan likuiditas terhadap tax avoidance. Sampel penelitian sebanyak 330 data perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Hasil penelitian menunjukan bahwa profitabilitas, capital intensity dan inventory intensity merupakan determinan tax avoidance sedangkan leverage dan likuiditas tidak berpengaruh signifikan terhadap tax avoidance. Namun demikian hasil penelitian ini masih belum optimal dikarenakan terbatasnya objek penelitian dan jumlah variable independen yang digunakan serta variable ETR dinilai masih belum tepat apabila digunakan sebagai proksi untuk mengukur tax avoidance. Oleh karena itu untuk penelitian yang akan datang disarankan untuk memperluas sampel dan menambah jumlah variable independen serta menggunakan variable CTTOR sebagai proksi untuk mengukur tax avoidance sehingga diharapkan hasil penelitian menjadi lebih optimal.
JEL Classification: H26, G31
Faktor-Faktor Penentu Kredit Produktif Bank Pembangunan Daerah di Indonesia
Authors: Effendhi Erfin , Suyanto Suyanto 
Published: March 2021

ABSTRACT
This study aimed to analyze and goverment capital investment, capital adequacy ratio, non-performing loan, and operational efficiency ratio, to credit productive at Bank Pembangunan Daerah for the period 2010 -2015. The sample used in this study were 68 banks. Methods of data analysis using multiple regression analysis model. The test is done by multiple linear regression analysis. The result of this research is the effect of government capital investment and efficiency ratio toward productive credit. However, the ratio of capital adequacy and nonperforming loans is not a determinant of the provision of productive credit in the sample under study. The results of this research have implications on the importance of research findings related to the effect of other untested financial ratios in this study, including the ratio of the amount of loans disbursed to the receipt of funds from third parties.
ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh penyertaan modal, rasio kecukupan modal, kredit bermasalah dan rasio efisiensi bank terhadap kredit produktif pada bank pembangunan daerah. Sampel diuji sebanyak 68 bank selama 2010-2015. Pengujian dilakukan dengan analisis regresi linier berganda. Hasil penelitian adalah terdapat pengaruh penyertaan modal dan rasio efisiensi terhadap kredit produktif. Namun, rasio kecukupan modal dan kredit bermasalah bukan penentu pemberian kredit produktif pada sampel yang diteliti. Hasil penelitian berimplikasi pada penting temuan riset terkait pengaruh rasio keuangan lain yang belum diuji dalam penelitian ini, termasuk rasio jumlah kredit yang disalurkan dengan penerimaan dana dari pihak ketiga.
JEL Classification: G21, E50
Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Kecukupan Anggaran, dan Job Relevan Information Terhadap Kinerja Manajerial
Authors: Khoiriah Khoiriah , Wiratno Adi 
Published: March 2021

ABSTRACT
The purpose of this research is to know how budget participation, organizational commitment, budget adequacy, and job relevant information affect managerial performance. The background of this research is based on data of Budget Realization Report (LRA) that researcher gets from the finance department of education department office of Depok City in 2015, indicating the optimal budget realization is not achieved, so that the researcher is interested in doing this research.The framework of this research is that in building a good managerial performance, especially in managing the budget, a manager must involve lower level managers or parties related to budgetary issues, therefore participation is required in budgeting. Similarly, other factors affecting managerial performance should be improved such as organizational commitment, budget adequacy, and job relevant information. Data collection techniques used are survey data collection techniques.Based on the result of t-test, budget participation and job relevant information has no significant effect on managerial performance. Organizational commitment and budget adequacy has positive and significant effect on managerial performance.
ABSTRAK
Tujuan dari penelitian ini adalah mengetahui bagaimana partisipasi anggaran, komitmen organisasi, kecukupan anggaran, dan job relevan information mempengaruhi kinerja manajerial. Adapun latar belakang dilakukannya penelitian ini adalah berdasarkan data Laporan Realisasi Anggaran (LRA) yang peneliti dapatkan dari bagian keuangan dinas pendidikan Kota Depok tahun 2015, menunjukkan tidak tercapainya realisasi anggaran yang optimal sehingga peneliti tertarik untuk melakukan penelitian ini. Kerangka berfikir dari penelitian ini adalah bahwa dalam membangun kinerja manajerial yang baik khususnya dalam mengelola anggaran, maka seorang manajer harus melibatkan manajer tingkat bawah atau pihak-pihak yang berhubungan dengan masalah anggaran, oleh karena itu dibutuhkan partisipasi dalam menyusun anggaran. Begitu juga faktor lain yang mempengaruhi kinerja manajerial harus ditingkatkan seperti komitmen organisai, kecukupan anggaran, dan job relevan information. Teknik pengumpulan data yang digunakan adalah tehnik pengumpulan data survey. Berdasarkan hasil uji t diperoleh nilai sig variabel partisipasi anggaran dan informasi relevam terkait pekerjaan tidak berpengaruh terhadap kinerja manajerial. Komitmen organisasi dan kecukupan anggaran berpengaruh positif terhadap kinerja manajerial.
JEL Classification: H83, H72, 122
HUBUNGAN E-BUSINESS DAN SCM DALAM MANAJEMEN INTERNAL PT TSABITA CAKE & BAKERY
Authors: Habiba Azifa 
Published: March 2021

Penelitian ini bertujuan untuk menganalisis hubungan e-business dan SCM dalam manajemen internal PT Tsabita Cake & Bakery karena perusahaan tersebut yang awalnya masih menggunakan sistem manual akhirnya menggunakan SCM dan e-business. Metode yang digunakan adalah pendekatan kuantitatif dan analisis menganalisis faktor yang mempengaruhinya. Penelitian menggunakan faktor hubungan pelanggan, faktor administratif, faktor teknologi, proses produksi, dan hubungan pemasok sebagai variabel. Hasil yang dicapai adalah alarm yang apakah dengan menggunakan SCM dan e-business memberikan pengaruh pada manajemen internal suatu perusahaan. Apakah suatu perusahaan yang sudah menggunakan SCM dan e-business mampu meningkatkan produktivitas perusahaan melalui otomatisasi informasi antara mitra dalam rantai pasokan,. Penelitian ini menggunakan alat R Studio dan menghitung perhitungan menggunakan metode analisis pearson.
DETERMINAN PERILAKU PENDUDUK TENTANG HIGIENE DAN SANITASI DALAM MENERAPKAN CUCI TANGAN
Authors: Andre Andre , Listiono Heru , Sutriyati Sutriyati 
Published: March 2021

Latar Belakang: Cuci Tangan Pakai Sabun (CTPS) adalah salah satu tindakan sanitasi dengan membersihkan tangan dan jari-jemari menggunakan air dan sabun untuk menjadi bersih. Dipengaruhi beberapa factor seperti: Pengetahuan, Pendidikan, sarana cuci tangan, peran petugas tenaga kesehatan dengan cuci tangan yang baik. Tujuan: Mengetahui hubungan antara (pengetahuan, pendidikan, sarana cuci tangan, peran petugas tenaga kesehatan) dengan penerapan cuci tangan di wilayah RT 44 Kelurahan 3-4 ulu kecamatan seberang Ulu 1 Palembang tahun 2020. Metode: Desain penelitian ini adalah Cross sectional, penelitian dilakukan pada bulan Juni 2020 di RT 44 Kel 3-4ulu kec seberang Ulu 1 palembang dengan populasi masyarakat di wilayah RT 44 Kelurahan 3-4 ulu kecamatan seberang Ulu 1 Palembang dan sampel penelitian berjumlah 46 orang. Analisis data yang digunakan analisis univariat (proporsi), bivariat (uji chi square). Hasil: Hasil analisis menunjukkan bahwa Pengetahuan (p-value = 0,010), pendidikan (p-value = 0,009), sarana cuci tangan (p-value = 0,001) dan peran petugas tenaga kesehatan (p-value = 0,008,) ) memiliki hubungan signifikan dengan cuci tangan yang baik. Saran: Diharapkan pada setiap rumah dapat menyediakan tempat cuci tangan yang di lengkapi dengan sabun yang di letakkan di depan rumah agar mudah di jangkau. Kata kunci: Pengetahuan, Pendidikan, Sarana Cuci Tangan, Peran Petugas
The interplay between gaze and consistency in scene viewing: Evidence from visual search by young and older adults
Authors: Fernandes Eunice G. , Phillips Louise H. , Slessor Gillian , Tatler Benjamin W. 
Published: March 2021

AbstractSearching for an object in a complex scene is influenced by high-level factors such as how much the item would be expected in that setting (semantic consistency). There is also evidence that a person gazing at an object directs our attention towards it. However, there has been little previous research that has helped to understand how we integrate top-down cues such as semantic consistency and gaze to direct attention when searching for an object. Also, there are separate lines of evidence to suggest that older adults may be more influenced by semantic factors and less by gaze cues compared to younger counterparts, but this has not been investigated before in an integrated task. In the current study we analysed eye-movements of 34 younger and 30 older adults as they searched for a target object in complex visual scenes. Younger adults were influenced by semantic consistency in their attention to objects, but were more influenced by gaze cues. In contrast, older adults were more guided by semantic consistency in directing their attention, and showed less influence from gaze cues. These age differences in use of high-level cues were apparent early in processing (time to first fixation and probability of immediate fixation) but not in later processing (total time looking at objects and time to make a response). Overall, this pattern of findings indicates that people are influenced by both social cues and prior expectations when processing a complex scene, and the relative importance of these factors depends on age.
Letter and word identification in the fovea and parafovea
Authors: Scaltritti Michele , Grainger Jonathan , Dufau Stéphane 
Published: March 2021

AbstractWe investigated the extent to which accuracy in word identification in foveal and parafoveal vision is determined by variations in the visibility of the component letters of words. To do so we measured word identification accuracy in displays of three three-letter words, one on fixation and the others to the left and right of the central word. We also measured accuracy in identifying the component letters of these words when presented at the same location in a context of three three-letter nonword sequences. In the word identification block, accuracy was highest for central targets and significantly greater for words to the right compared with words to the left. In the letter identification block, we found an extended W-shaped function across all nine letters, with greatest accuracy for the three central letters and for the first and last letter in the complete sequence. Further analyses revealed significant correlations between average letter identification per nonword position and word identification at the corresponding position. We conclude that letters are processed in parallel across a sequence of three three-letter words, hence enabling parallel word identification when letter identification accuracy is high enough.
The concept of calculating the actual limit of fire resistance of building structures
Authors: Шебеко Юрий Николаевич , Шебеко Алексей Юрьевич 
Published: March 2021

Проведен краткий анализ понятий, связанных с расчетом пределов огнестойкости строительных конструкций. Дано определение термина «фактический предел огнестойкости», которое отсутствует в нормативных документах по пожарной безопасности. Отмечено, что это связано с использованием на практике значений пределов огнестойкости, определенных для стандартных температурных режимов пожара, в то время как на практике указанные температурные режимы, как правило, отличаются от стандартных. Предложена концепция определения фактического предела огнестойкости, основанная на моделировании воздействия на строительную конструкцию температурного режима реального пожара (например, с помощью программного комплекса FDS 6).
The brief analysis of definitions connected with estimation of fire resistance limits of building structures is conducted. There is given the determination of term “actual fire resistance limit” that is absent in fire safety normative documents. It is caused by practical application of the fire resistance limits determined for standard temperature regimes of fires only, but at the same time the temperature regimes of real fires as a rule differ from the standard regimes. There is proposed the method for determination of the actual fire resistance limit based on the modeling of influence of the real fire temperature regime on buildings structures. This modeling can be made by an application of CFD methods (for example, with the help of FDS 6 software complex). The required reliability of the building structure is considered. The proposed method can solve the problem of practical applicability of certain structural unit during designing buildings and structures, for which the use of the resistance limits obtained for the standard fire temperature regimes can lead to unjustified economic expenditures without an appropriate elevation of fire safety level of the object.
Suggestions to the test procedure for technical means of protection of steel welded domestic LPG gas cylinders from physical destruction in fire
Authors: Малкин Владимир Леонидович , Угорелов Владимир Александрович , Леончук Петр Алексеевич , Загуменников Руслан Андреевич 
Published: March 2021

Разработана методика проведения испытаний технических средств защиты стальных сварных бытовых баллонов для сжиженных углеводородных газов (СУГ) от физического разрушения при воздействии на них пожара. В методике содержатся требования к отбору газовых баллонов, рассматриваемым модельным сценариям, установке для испытаний, мероприятиям по подготовке испытаний, порядку их проведения, к отчету о проведении испытаний. Использование предлагаемой методики позволит с высокой степенью достоверности оценивать эффективность применения технических средств защиты стальных бытовых баллонов для СУГ от физического разрушения при воздействии пожара.
The paper contains proposals for inclusion in the testing methodology for technical means of protecting gas cylinders from physical destruction. The proposals relate to the choice of typical scenarios characteristic for emergencies and fire development in a room with LPG cylinders: the ingress of cylinders into the fire center, the impact on the cylinder surface of the heat flow of the adjacent fire center; the impact on the surface of the cylinder of LPG vapors jet combustion, simulating the effect of combustion of LPG vapors coming out of the outlet of the valve (safety valve or membrane) of the adjacent cylinder. The design of the installation for testing cylinders in accordance with the above scenarios is presented. There are given requirements for the test preparation procedure, including the verification of documentation, installation of technical protective equipment, filling and delivery of cylinders, checking for gas leaks from cylinders after delivery, installation for testing. A detailed description of the installation procedure is given in accordance with the presented diagrams for various test scenarios. The basic diagrams of the measuring system for the pressure inside the cylinder, mounting of thermocouples on the wall of the cylinder, and remote supply of liquid fuel to trays are described. There is described the test procedure, which consists of turning on the recording systems, gas supplying to the installation, activating the cylinder heating system, video recording of the experiment with timing, closing the valve in front of the pressure sensor after the end of combustion, discharging LPG from the sealed cylinder to the burner. The requirements for the composition of the test report are given, which make it possible to confirm the reliability of the experiments.
The Ancient Cytokine BAFF- and APRIL-like Molecule Regulates the Functionality of Teleost IgM+ B Cells Similarly to BAFF and APRIL
Authors: Simón Rocío , Díaz-Rosales Patricia , Tafalla Carolina 
Published: March 2021

Abstract
TNF superfamily (TNFSF) members, such as BAFF and a proliferation-inducing ligand (APRIL), emerged in vertebrates as key regulators of B cell homeostasis and activation. Many cartilaginous and teleost fish contain an additional gene, designated as BAFF- and APRIL-like molecule (BALM), of unknown function and lost in tetrapods. In this study, we have performed a wide characterization of the functions of BALM on naive B cells for the first time, to our knowledge, in teleosts using rainbow trout (Oncorhynchus mykiss) as a model. Similar to BAFF and APRIL, BALM increased the survival and promoted the proliferation of peripheral blood IgM+ B cells and cooperated with BCR cross-linking to increase the proliferation rate of IgM+ B cells. BALM also seemed to be a differentiating factor for trout IgM+ B cells, as it increased IgM secretion and increased cell size. Additionally, BALM appeared to increase the Ag-presenting properties of IgM+ B cells, augmenting MHC class II surface expression and upregulating the phagocytic capacity of these cells. Finally, the fact that there was no synergy between BALM and BAFF/APRIL in any of these functions strongly suggests that BALM signals through the same receptors as BAFF and APRIL to carry out its functions. This hypothesis was further supported in competitive BALM binding assays. The results presented provide relevant information for understanding how these TNFSF members cooperate in teleost fish to regulate B cell functionality, helping us to interpret the evolutionary relations between molecules of this family.