bluuebunny/crossref_metadata_2025_split huggingface dataset:
Motivasi, Lingkungan Keluarga dan Pendidikan Kewirausahaan Terhadap Minat Berwirausaha Mahasiswa
Authors: Purnamiadi Ni Komang Febi , Wirajaya I Gde Ary 
Published: December 2021

Fostering the entrepreneurial spirit of college students can be an alternative to reduce unemployment. The growth of the entrepreneurial spirit of students is expected to create job opportunities after graduating from college. The purpose of this study was to determine the effect of motivation, family environment and entrepreneurship education on the entrepreneurial interest of accounting students. The sample used was 160 students of the Accounting Study Program, Faculty of Economics and Business, Udayana University class 2017. The sampling technique was purposive sampling technique. The analytical tool used is multiple linear regression. The results showed that entrepreneurial motivation had a positive effect on interest in entrepreneurship, the family environment had a positive effect on interest in entrepreneurship and entrepreneurship education had a positive effect on interest in entrepreneurship.
Keywords : Motivation; Family Environment; Entrepreneurship Education; Entrepreneurial Interest.
The Influence of Liquidity Toward Capital Structure
Authors: Paramita Astriyani Sandya , Suhardjo Yohanes , Asri Marwan 
Published: December 2021

Globalization and technological developments in the business world, both in the industry are growing rapidly. Most of the manufacturing companies use the debt as their capital structure which can be seen from the fluctuation of debt to equity (DER) ratio in 2014-2017. This research aims to examine the influence of liquidity toward capital structure in manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period, which are grouped by the company size. The multiple linear regression analysis is used to test the hypothesis. The results of this research indicate that liquidity has a negative influence toward leverage, reflects that the higher the liquidity of a company, the lower the level of leverage and vice versa. There is a consistency between large and small companies regarding the effect of liquidity on leverage. Capital structure for large and small companies still choose internal funds as the first choice.
Keywords : Capital Structure; Liquidity; Large Companies; Small Companies.
Profitabilitas, Leverage dan Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi
Authors: Dewi Made Ayu Bintang Cyntia , Budiasih I Gusti Ayu Nyoman 
Published: December 2021

This study aims to obtain empirical evidence of the effect of profitability, leverage on CSR disclosure with firm size as moderating. This study focuses on mining companies, where mining companies have the greatest impact on environmental damage around the company's environmental area. The sample obtained was 33 companies using purposive sampling technique. The data analysis technique used was moderated regression analysis (MRA). The results show that profitability has a positive effect on CSR disclosure, leverage has a positive effect on CSR disclosure, firm size strengthens the effect of profitability on CSR disclosure and firm size is not able to strengthen the influence of leverage on CSR disclosure.
Keywords : CSR Disclosure; Profitability; Leverage; Company Size.
Gaya Kepemimpinan Situasional, Budaya Organisasi, Tingkat Pendidikan, Motivasi dan Kinerja Karyawan
Authors: Sudeva I Gusti Agung Oka , Rasmini Ni Ketut 
Published: December 2021

In 2019-2020, 21.4 percent of the cooperatives were dissolved. The increased dissolution of cooperatives is thought to be due to poor cooperative management and employee performance. This study aims to determine the effect of situational leadership style, organizational culture, educational level, and motivation on employee performance of Klungkung Regency Cooperative with a quantitative approach. Data collection was carried out through a questionnaire. The population is all cooperatives located in Klungkung with cooperatives in Klungkung as samples through purposive sampling. The analysis technique used is multiple linear regression. Results show that situational leadership, organizational culture, education level and motivation have a positive effect on employee performance. These results support attribution theory and organizational behavior theory.
Keywords : Situational Leadership; Organizational Culture; Education Level; Motivation; Employee Performance
Determinan Niat Aparatur Daerah untuk Melakukan Whistleblowing pada Konteks Fraud
Authors: Mardah Mardah , Supri Zikra , Sari Nispa 
Published: December 2021

This study aims to analyze organizational commitment, level of seriousness of fraud, and personal costs on the intention of whistleblowing fraud by the local apparatus of Palopo City. Sampling using purposive sampling technique. A total of 120 respondents were used as research samples. The sample is local officials who work at the PUPR and BPKAD offices. The data analysis technique was carried out using multiple linear regression analysis method with SPSS V.22 application. The results of the study indicate that the seriousness of fraud affects the whistleblowing intention of the regional apparatus of Palopo City. Meanwhile, organizational commitment and personal costs have no effect on the intention of whistleblowing fraud by the Palopo City apparatus.
Keywords : Organizational Commitment; Fraud Seriousness Level; Personal Costs; Intention of Whistleblowing Fraud.
Analisis Pengukuran Kinerja Koperasi Tani Duta Kartika Kencana dengan Pendekatan Balanced Scorecard
Authors: Kusuma I Gede Candra , Suryanawa I Ketut 
Published: December 2021

Balanced scorecard research is based on various theories and backgrounds in different places. The research was conducted at the Duta Kartika Kencana Farmer's Cooperative, which still performs traditional measurements, which only looks at the financial aspect so that it is not in accordance with the targets to be achieved by the cooperative. Performance measurement based on the balanced scorecard is the goal of this research, especially at the Duta Kartika Kencana Farmers Cooperative. This type of research is a case study. Descriptive and comparative analysis are data analysis techniques. Finance, customers, internal business processes as well as learning and growth into a balanced scorecard perspective. Based on the results of the measurement analysis that has been carried out, it shows that the performance of the Duta Kartika Kencana Farmers Cooperative as a whole is quite good, this is shown from the scores generated by each perspective.
Keywords : Balanced Scorecard; Cooperative; Performance Appraisal.
Determinan Ketepatanwaktu Pelaporan Keuangan Pada Organisasi Perangkat Daerah Dengan Sistem Pengendalian Intern Sebagai Pemoderasi
Authors: Hidni Baiq Muslihan , Santoso Budi , Pituringsih Endar 
Published: December 2021

This study aims to analyze the effect of organizational commitment, leadership style and SAKD on the timeliness of financial reporting with the internal control system as a moderating variable. The research population is the accounting staff at 38 OPDs of West Nusa Tenggara Province. The results show that organizational commitment has a positive and significant effect on the timeliness of financial reporting. Leadership style and SAKD have a positive and insignificant effect on the timeliness of financial reporting. While the internal control system is not able to strengthen the influence of organizational commitment, leadership style, and SAKD on the timeliness of financial reporting.
Keywords : Timeliness of Financial Reporting; Organizational Commitment; Leadership Style; SAKD; Internal Control System.
Sumber Daya Manusia, Teknologi Informasi, Sistem Akuntansi Manajemen dan Kinerja Manajerial UMKM dengan Ketidakpastian Lingkungan sebagai Variabel Moderasi
Authors: Abidin Zainal , Furkan Lalu M. , Suryani Embun 
Published: December 2021

This study aims to analyze the effect of human resources, information technology, management accounting systems on managerial performance with environmental uncertainty as moderating. The research population was all 116 Pharmacy managers/owners in Mataram City. In this study, only two hypotheses were accepted, namely the second and third hypotheses, besides that the hypothesis was rejected. The results showed that human resources had a negative and insignificant effect on managerial performance at the Mataram City Pharmacy, while Information Technology and Management Accounting Systems had a positive and significant effect on managerial performance. Meanwhile, environmental uncertainty does not strengthen or weaken the influence of human resources, information technology and management accounting systems on managerial performance.
Keywords : Human Resources; Information Technology; Management Accounting System; Environmental Uncertainty; Managerial Performance.
Modal Sosial dan Keberlanjutan Usahatani Jagung di Kecamatan Tanjung Lago Kabupaten Banyuasin
Authors: Wardani Azqia , Yazid M , Yunita Yunita - 
Published: December 2021

Keberadaan modal sosial memiliki peran yang sama penting dengan modal ekonomi. Modal sosial merupakan faktor penting bagi petani untuk melakukan inovasi dan mendukung keberlanjutan. Pertanian berkelanjutan dapat diwujudkan dengan cara setiap usahatani harus berorientasi pada proses pencapaian produksi yang menguntungkan dan efisien dengan menekankan pada perbaikan manajemen dan pencegahan penyakit. Kabupaten Banyuasin termasuk kabupaten/kota terbesar yang memproduksi tanaman jagung di provinsi Sumatera Selatan. Kecamatan yang paling banyak menghasilkan jagung adalah Kecamatan Tanjung Lago. Dengan demikian, perlu diukur mengenai modal sosial dalam mendukung keberlanjutan usahatani jagung. Penelitian ini bertujuan untuk mengukur (1) modal sosial petani jagung di Kecamatan Tanjung Lago; (2) keberlanjutan usahatani jagung di Kecamatan Tanjung Lago. Lokasi penelitian ditentukan dengan sengaja (Purposive Method). Pengambilan sampel menggunakan teknik simple random sampling. Data yang digunakan adalah data primer dan data sekunder yang dianalisis secara tabulasi kemudian dianalisis secara matematis dan diuraikan secara deskriptif. Hasil penelitian menunjukkan bahwa (1) Modal sosial petani di lokasi penelitian berada pada kategori sedang; (2) peluang keberlanjutan usahatani jagung di Kecamatan Tanjung Lago Kabupaten Banyuasin bernilai 54,47 % artinya cukup berkelanjutan.
Key words: usahatani jagung, modal sosial, keberlanjutan
Studi Kelayakan Usahatani Kelor dan Kelapa Pandan Wangi pada PT. Bali Agro Investama Unit Perkebunan Penyaringan, Jembrana
Authors: Adnyasari Putu Sri , Ambarawati I GAA , Budiasa I Wayan 
Published: December 2021

Bali Agro Investama unit perkebunan Penyaringan, Jembrana salah satu yang memiliki potensi tinggi dalam pengembangan kelor dan kelapa pandan wangi. Penelitian ini bertujuan untuk (1) Menganalisis kelayakan usahatani kelor dan kelapa pada PT. Bali Agro Investama; (2) Untuk menganalisis kelayakan usahatani kelor dan kelapa pada PT. Bali Agro Investama.

Data yang digunakan yaitu data primer dan data sekunder. Dirancang dengan analisis deskriptif dan analisis kelayakan usaha menggunakan kriteria investasi yaitu NPV (Net Present Value (NPV)), IRR (Internal Rate of Return (IRR)), Net Benefit-Cost Ratio (Net B/C), payback period, serta analisis sensitivitas. Data dikumpulkan melalui wawancara mendalam, observasi, dokumentasi, dan studi pustaka. Adapun variabel dalam penelitian ini ada dua yaitu variabel manfaat dan biaya.
Hasil penelitian pada aspek non finansial dimana perusahaan ini memenuhi kelima aspek yaitu aspek hukum, aspek pemasaran, aspek manajemen, dan aspek teknis. Analisis kelayakan usaha menggunakan kriteria investasi didapat hasil yaitu sebagai berikut (1) NPV > 0 (2) IRR > 1%. (3) Net B/C > 1. (4) Payback period tanpa pembiayaan bank selama 6,85tahun dan dengan pembiayaan bank selama 7,52 tahun. Berdasarkan hasil analisis sesitivitas, proyek ini sensitif terhadap perubahan biaya operasional dan perubahan penerimaan.
Dari hasil penelitian ini dapat disimpulkan bahwa usahatani kelor dan kelapa pandan wangi di PT. BAI layak untuk dijalankan. Hasil penelitian ini diharapkan dapat menjadi referensi bagi pihak yang membutuhkan.
Analisis Distribusi Pasar dan Margin Pemasaran Gabah - Beras dalam Ketahanan Pangan di Bali
Authors: Wahyuni Made Adi , Kariada Ketut - , Darmawati A.A. Istri Mas 
Published: December 2021

Ketahanan Pangan adalah kondisi terpenuhinya pangan bagi negara sampai dengan perseorangan, yang tercermin dari tersedianya pangan yang cukup, baik jumlah maupun mutunya, aman, beragam, bergizi, merata, dan terjangkau serta tidak bertentangan dengan agama, keyakinan, dan budaya masyarakat, untuk dapat hidup sehat, aktif, dan produktif secara berkelanjutan Penelitian ini bertujuan untuk : (i) menggambarkan keragaan alur pemasaran gabah/beras mulai dari petani (produsen) sampai konsumen akhir, (ii) menganalisis komponen biaya, dan besarnya margin pemasaran pada setiap pelaku pemasaran, (iii) menghitungdan tingkat efisiensi tertinggi dalam saluran distribusi pemasaran, dan (iv) mengidentifikasi permasalahan pada margin pemasaran beras. Penelitian dilaksanakan Tahun 2021 di Propinsi Bali dari Bulan Mei – Juli 2021. Penelitian ini bersifat deskriptip menggunakan metoda Participatory Rural Appraisal (PRA) dengan pendekatan Snow Ball Sampling sebagai titik awal (starting point). Hasil Penelitian ditemukan 2 (dua) aliran distribusi pemasaran Gabah/Beras di Proviunsi Bali. (80 %) I (Pertama), 20 % ke II (Kedua), beras pada Saluran I (Pertama), margin tertinggi diperoleh pelaku usaha Penggilingan/RMU, sebesar Rp.435,475/Kg Beras (34,22%), disusul oleh Pedagang Besar (Pedagang Grosir) sebesar Rp. 393/Kg Beras (30,81%), Pedagang Eceran sebesar Rp. 320/Kg (25,15 %) disusul pada Penebas/Pedagang Pengumpul Rp.125/Kg Beras (9,82 %). Sedangkan Margin Pemasaran Saluran II (Kedua), margin tertinggi diperoleh pelaku usaha Gapoktan/Penggilingan/RMU (Pedagang Grosir), sebesar Rp. 234/Kg Beras (53,90%), disusul oleh PMT/TTIC/TTI (Pedagang Eceran) sebesar Rp. 200/Kg Beras (46,10 %). Dari hasil analisa tingkat efisiensi pemasaran, maka saluran distribusi I (pertama) lebih efisien dibandingkan dengan saluran ke II (dua).
Analisis Kalimat Dalam Siniar Spotify Merry Riana Periode Oktober-November 2019
Authors: Dea Ellisa Ivana , Pastika I Wayan , N. Widarsini Ni Putu 
Published: December 2021

The topic of this article is "Sentence analysis in Merry Riana's Spotify broadcast for the period October-November 2019". As the background of this study is that, in the 41 broadcast episodes chosen, Merry uses modern Indonesian, making it easier for the researchers to review when this analysis is carried out. Second, research on Merry Riana's spotify siniar with sentense structure has never been done. Third, this study may be motivating and increasing researchers' insight. In this study, two research questions were raised, namely what types of sentences are contained in Merry Riana's spotify podcast and how is the structure of the sentence function filler in Merry Riana's spotify podcast. The purpose of this study is to find out the types of sentences contained in Merry Riana's spotify podcast and to find out how the structure of the filler function is. Qualitative and quantitative descriptive study which is presented in the form of data excerpts containing sentences and table of data percentage. In the data collection method, observation supported by listening technique followed by note-taking techniques were applied. The results of this research data analysis are presented in formal and informal methods. The results of this study obtained eight types of sentences, namely single sentences, compound sentences, declarative sentences, interrogative sentences, imperative sentences, exclamative sentences, complete sentences, and incomplete sentences. In this study, it is also found 23 variations of syntactic functions consisting of seven variations of single sentences and 16 variations of compound sentences.
Patologia Oncológica no Domicílio: Um Ano de Experiência
Authors: Mariano Paula , Silva Soraia , Calmeiro Maria Eufémia , Antunes Isabel , André Maria Eugénia 
Published: December 2021

Introdução: A neoplasia é considerada a segunda doença com maior morbi-mortalidade. Os cuidados de nível hospitalar são muitas vezes inevitáveis. O objetivo da Hospitalização Domiciliária (HD) é de minimizar as complicações hospitalares e proporcionar maior satisfação ao doente e ao familiar/ cuidador.
Material e Métodos: Este artigo relata um ano de experiência de HD da Unidade Local de Saúde de Castelo Branco no que diz respeito aos doentes com patologia oncológica.
Resultados/Discussão: No primeiro ano de HD, foram internados 99 doentes, sendo que 22,2% (n = 22) tinham patologia oncológica. Sessenta e quatro por cento eram do sexo masculino, média de idade 65,9 anos (±12,8). Tempo médio de internamento foi 6,8 dias (±3,4). Setenta e sete por cento tinham doença oncológica ativa. As principais neoplasias foram: 31,8% pulmão, 22,7% hematológica, 18,1% próstata e 13,6% mama. Destes, 58,8% sob quimioterapia e 17,6% tinham sido submetidos a cirurgia recente ou radioterapia. As principais comorbilidades foram: hipertensão arterial, diabetes mellitus tipo 2, síndrome da apneia obstrutiva do sono e dor crónica. Os principais motivos de internamento foram: neutropenia febril (36,3%), infeção respiratória (27,2%) e controlo da dor (13,6%). Faleceu um doente, um foi transferido para o hospital e três foram reinternados. Noventa dias após a alta, 63,6% não recorreram ao hospital.
Conclusão: O internamento em doentes com neoplasia é muito comum. Estes têm risco acrescido de adquirirem infeções intra-hospitalares, aumentando a mortalidade. A HD é vantajosa porque reduz as intercorrências e fornece maior qualidade de vida aos doentes, visto estarem a fazer tratamento qualificado na sua própria casa.
Infeções Urinárias da Comunidade: Um Estudo Comparativo entre 2013 e 2015
Authors: Cruz Marli , Barros Rui , Calado Elsa , Carneiro António 
Published: December 2021

Introdução: As infeções do trato urinário (ITU) constituem um dos principais motivos de avaliação na urgência e de prescrição de antibióticos. O nosso objetivo foi caracterizar as ITU da comunidade e padrões de prescrição de antibióticos em dois anos.
Material e Métodos: Estudo observacional retrospetivo, incluindo doentes avaliados nos primeiros semestres de 2013 e de 2015 com o diagnóstico de ITU da comunidade, avaliados no atendimento urgente de adultos.
Resultados: Identificaram-se 1981 diagnósticos aos quais corresponderam 448 uroculturas positivas. A Escherichia coli foi a bactéria mais frequente, observando-se uma diminuição significativa da sua prevalência entre os dois períodos. Encontrou-se uma diminuição da resistência da Escherichia coli à ciprofloxacina e ao co-trimoxazole (sulfametoxazol/ trimetoprim) e um aumento da resistência da Klebsiella pneumoniae à nitrofurantoina. A nitrofurantoína, as quinolonas e as cefalosporinas apresentaram sensibilidades globais superiores a 90%. No período de dois anos, a prescrição de quinolonas diminuiu enquanto a de fosfomicina e nitrofurantoína aumentou.
Discussão: O perfil de resistência da Escherichia coli às quinolonas encontrado no nosso estudo é inferior ao documentado previamente em Portugal. Verificou-se uma aproximação às normas nacionais através da diminuição da prescrição de quinolonas e co-trimoxazole, tendo levado a uma melhoria do perfil de sensibilidades a estes antibióticos.
Conclusão: Apesar da tendência de diminuição de prescrição de quinolonas, esta classe de antibióticos continua, ainda, a ser a mais prescrita, sendo necessária uma otimização da prescrição local.
Os Cuidados Paliativos no Ensino Médico Pré-Graduado: Perspectivas dos Estudantes Finalistas De Medicina e dos Internos de Formação Geral
Authors: Frazão Pedro , Reis-Pina Paulo 
Published: December 2021

Introdução: Em Portugal, o envelhecimento populacional e a elevada prevalência de doenças crónicas justificam o investimento na educação dos profissionais de saúde em cuidados paliativos (CP). Este estudo teve como objectivo principal avaliar o ensino pré-graduado de CP e o seu contributo para a profissão médica, na percepção dos alunos do curso de Medicina e dos internos recém-formados.
Material e Métodos: Estudo qualitativo, com questionário electrónico e tratamento descritivo dos dados, cujos participantes foram alunos finalistas das Escolas Médicas de Portugal e médicos internos de formação geral.
Resultados: Dos 221 participantes (61% estudantes), a maioria teve aulas de CP, com duração <8 horas. Os inquiridos consideraram pertinente a disciplina de CP na educação médica, mas esta deveria ter maior carga horária e deveria conceder os conhecimentos necessários para qualquer médico generalista. Deveria existir mais ensino sobre os sintomas dos doentes terminais, os sinais físicos de morte iminente e a comunicação de más notícias. Os inquiridos revelaram um bom conhecimento sobre a filosofia dos CP e sentiam-se familiarizados com os principais conceitos dos CP. Os estudantes não tinham acesso a um ambiente prático, especializado em CP.
Conclusão: Em Portugal, embora o ensino pré-graduado em CP seja insuficiente, tem tido um efeito positivo, com elevados conhecimentos teóricos, mas com pouca prática em CP. As Escolas Médicas devem investir mais no ensino pré-graduado de CP, através do currículo obrigatório e da prática regular (contacto clínico), capacitando os estudantes para uma relação, empática e compassiva, entre o médico e o doente em CP.
D-Dímeros no Diagnóstico de Tromboembolismo Venoso num Serviço de Urgência
Authors: Soeiro Bárbara , Greenfield Helena , Sousa Sílvia , Guedes Carolina 
Published: December 2021

Introdução: O tromboembolismo venoso (TEV) engloba a trombose venosa profunda (TVP) e a embolia pulmonar (EP). O doseamento de D-dímeros tem uma sensibilidade superior a 95% e um elevado valor preditivo negativo para TEV. Propusemo- nos a analisar episódios de urgência em que foram doseados D-dímeros. As variáveis pesquisadas foram: sintomas ou sinais presentes, a adequabilidade do pedido de D-dímeros de acordo com a probabilidade pré-teste, a realização de tomografia computorizada com angiografia (angio-TC) e a confirmação/ exclusão de TEV.
Métodos: Análise retrospetiva dos episódios de urgência de 1 de julho a 31 de dezembro de 2017, referentes a doentes com mais de 18 anos, com doseamento de D-dímeros.
Resultados: Foram incluídos 589 episódios. O género feminino representou 61,3% (n = 361) da amostra e a idade média foi de 62 ± 19 anos. Observamos doseamento de D-dímeros em doentes sem clínica sugestiva de TEV, em 110 episódios (19%). Em quatro doentes com alta-probabilidade pré-teste foi efetuado doseamento de D-dímeros; os D-dímeros estavam elevados em 55,5% de todos os episódios (327/589), mas apenas 28,1% (n = 92) destes fizeram angio-TC. O número total de casos de TEV confirmados foi de 27 (4,6%).
Discussão e Conclusão: Os resultados obtidos estão de acordo com a literatura. Reportam-se 3 erros na abordagem diagnóstica: doseamento de D-dímeros em doentes sem clínica sugestiva de TEV; doentes com alta-probabilidade submetidos a doseamento de D-dímeros; doentes com elevação de D-dímeros sem realização de angio-TC. Realçamos o interesse desta análise do ponto de vista económico e de não-maleficência no que respeita ao uso excessivo de exames no diagnóstico de TEV.