bluuebunny/crossref_metadata_2025_split huggingface dataset:
Educación Virtual con Alumnos de Primer Año de Ingeniería en Tiempos de Aislamiento Social Obligatorio
Authors: Trigueros Artemisa , Compagnoni Mabel Haydee , Toro Larisa Vanesa 
Published: April 2021

Ante la necesidad de seguir impartiendo una educación de excelencia en el marco del aislamiento social, la Universidad Nacional de La Matanza (UNLaM), incorporó la enseñanza mediada por las TIC. Este artículo presenta información relativa a la experiencia del cursado de materias incorporando la modalidad virtual de enseñanza como consecuencia de la pandemia, durante el primer cuatrimestre del año 2020, mediante los resultados de una encuesta realizada a los alumnos de la cátedra Fundamentos de TICs correspondiente al primer año de las carreras de Ingeniería de UNLaM. La investigación realizada examinó la valoración del alumnado en relación con las herramientas pedagógicas provistas por las nuevas tecnologías, indagó acerca de la percepción del alumnado referida a la interacción sincrónica con el docente, recabó la apreciación de los alumnos en relación con las ventajas y desventajas de la modalidad virtual de cursado y brindó detalles respecto a distintos aspectos referidos a la experiencia de cursado de una materia de primer año de ingeniería mediante la modalidad virtual en tiempos de aislamiento social obligatorio. Se concluye que una propuesta pedagógica sustentada con un adecuado uso de las plataformas tecnológicas posibilitó una trayectoria satisfactoria del proceso virtual de enseñanza.
Estrategias de colaboración con docentes universitarios para la migración de la enseñanza a la virtualidad en el contexto de la pandemia COVID19
Authors: Pedragosa María Alejandra , Barranquero María Fernanda 
Published: April 2021

La Unidad Pedagógica de la Facultad de Ciencias Económicas de la UNLP llevó adelante un trabajo colaborativo con los docentes de la casa durante la migración forzosa de la presencialidad a la virtualidad de la enseñanza en el contexto de la pandemia de Covid19. Este acompañamiento se realizó a través de acciones que incluyeron la realización de una encuesta que registró las inquietudes de los docentes en torno a la virtualización y en base a su experiencia del primer semestre. Los resultados se utilizaron para crear tres talleres para abordar los núcleos centrales emergentes, ligados al acompañamiento de los estudiantes del primer año, la mediación tecnológica de contenidos y actividades y la evaluación virtual. Los lineamientos que orientaron el diseño de los talleres se vinculan con la potencialidad de la mediación educativa a través de las TIC, concebir el binomio sincrónico /asincrónico como un continuo de interacción que debe pensarse en términos de andamiaje, así como re-pensar la relación entre enseñanza y evaluación para el diseño de evaluaciones. Este trabajo presenta los emergentes de la encuesta inicial, lineamientos de corte socioconstructivista desde los cuales se idearon los talleres, así como los contenidos y orientaciones abordados en cada uno de ellos.
Reformasi Administrasi Perpajakan, Implementasi Penerapan E-Faktur dan Kepatuhan Pelaporan Wajib Pajak
Authors: Desy Ari Paramitha Putu , Supadmi Ni Luh 
Published: April 2021

This study aims to determine how the influence of tax administration reforms that are applied as well as the application of e-invoices on tax compliance reporting of taxable entrepreneurs (PKP). The method for determining the sample is using the Accidental Sampling method. The number of samples is 73 respondents obtained from sample calculations with Slovin formula. Data collected by questionnaire. The questionnaire uses a 4-point Likert scale. Data analysis uses multiple linear regression analysis techniques. From the results of data analysis, the results obtained are a positive and significant relationship from the implementation of tax administration reforms and the application of e-invoices to PKP compliance in tax reporting.
Keywords: Tax Administration Reform; E-Invoice Implementation; PKP Reporting Compliance.
Total Quality Management, Partisipasi Anggaran, Sistem Penghargaan, Budaya Organisasi dan Kinerja Manajerial
Authors: Ari Pramesti Putu Nadira , Asri Dwija Putri IGAM 
Published: April 2021

The purpose of this study is to analyze the research of Total Quality Management (TQM), Budget Participation, Reward System and Organizational Culture of Managerial Performance. The population in this study is the General Manager and Department Managers in 5 hotels sheltered by Grandmas Hotels Group, with a sample of 60 people. Data collection method used is a survey method with a questionnaire technique. The regression model in this study uses multiple linear regression analysis. The results in this study indicate that TQM has a positive effect on managerial performance at Grandmas Hotels Group. Budget participation is positive for managerial performance at the Grandmas Hotels Group. The Rewards System has a positive effect on managerial performance at Grandmas Hotels Group. Grandmas Hotels Group provides positive support for managerial performance towards managerial performance.
Keywords: Total Quality Management; Budget Participation; Reward System; Organizational Culture; Managerial Performance.
Partisipasi Penyusunan Anggaran, Kompetensi, Self-Efficacy Sistem Pengukuran Kinerja dan Kinerja Manajerial
Authors: Gitariani Ni Kadek Dwi , Sri Harta Mimba Ni Putu 
Published: April 2021

The purpose of this study was to examine the effect of budgeting participation, competence, self-efficacy and performance measurement systems on managerial performance. This research was conducted at the Regional Apparatus Organization (OPD) of Tabanan Regency. This research was conducted at the Regional Apparatus Organization (OPD) of Tabanan Regency. A total of 102 people were selected as respondents. The sampling method used in this study was purposive sampling and the data analysis technique used in this study was multiple linear regression analysis. The results of this study indicate that budgetary participation, competence, self-efficacy and performance measurement systems have a positive effect on managerial performance.
Keywords: Participation in Budget Formulation; Competence, Self-Efficacy; Performance Measurement System; Managerial Performance.
Intellectual Capital, Good Corporate Governance, Pengungkapan Corporate Social Responbility dan Kinerja Keuangan Perusahaan
Authors: Dumanauw Olive Gracely , Agung Suaryana I Gusti Ngurah 
Published: April 2021

This study was conducted to examine the effect of intellectual capital, good corporate governance and disclosure of corporate social responsibility on the financial performance of companies listed on the Indonesia Stock Exchange for the 2014-2016 period. This research is associative research. The population of this study was 90 companies and was observed during 2014 to 2016. The sampling technique used in this study was purposive sampling. Based on this technique, 30 companies were obtained as samples. The data collection method used in this study is a non-participant observation method. The researcher used multiple linear regression as an analysis technique. Based on the results of the analysis, it can be concluded that Intellectual Capital has no effect on financial performance, good corporate governance and disclosure of corporate social responsibility influences financial performance.
Keywords: Intellectual Capital; Good Corporate Governance; Corporate Social Responsibility; Financial Performance.
Independensi, Motivasi, Keahlian Profesional, Tingkat Pendidikan, Pengalaman Kerja dan Kinerja Pengawas Lembaga Perkreditan Desa
Authors: Sentosa Komang Gede Arya Abdi , Budiartha I Ketut 
Published: April 2021

The purpose of this study is to obtain empirical evidence related to the influence of Independence, Motivation, Professional Skills, Level of Education, and Work Experience on Internal Supervisor Performance. This research was conducted in 74 LPD in Klungkung Regency. The data analysis technique used is multiple linear regression. The results of this study indicate that Independence, Motivation, Professional Skills, Level of Education, and Work Experience have a positive and significant effect on the performance of internal supervisors. This shows the higher independence, motivation, professional expertise, education level, and work experience of a supervisor, the supervisor's performance will be better. For the LPD the results of this study can provide additional information related to factors that influence the performance of internal supervisors, so it is expected to be useful in improving the performance of LPD supervisors in Klungkung Regency.
Keywords: Independence; Motivation; Professional Expertise; Level Of Education; Work Experience.
Determinan Tingkat Kepuasan Mahasiswa Vokasi Mengikuti Kuliah Daring di Masa Pandemi Covid-19
Authors: Supardi Supardi , Ashari Sidiq 
Published: April 2021

This article investigates the relationships between social presence, cognitive absorption, and satisfaction of vocational college students in online learning. A hypothesized structural equation model was developed to study these critical variables that may influence interaction in online learning environments. Data was obtained through questionnaires from 448 students of vocational college at Yogyakarta. Data was analyzed by Structural Equation Modelling - Partial Least Square (PLS) using Smart PLS 2.0. The results of this research shows that the social presence and cognitive absorption of vocational college students is impact satisfaction directly.
Keywords: Social Presence; Cognitive Absorption; Student Satisfaction.
Analisis Efektivitas dan Kontribusi Pajak Hotel terhadap Pendapatan Asli Daerah (PAD) Kota Medan
Authors: Arisandy Aruan Deasy , Putri Purba Dianty 
Published: April 2021

The purpose of this research is to find out how the effectiveness and contribution of hotel taxes in increasing the source of regional revenue. Sources of data used in this study are secondary data, there’s the form of targets and realization of hotel tax revenue and realization of regional revenue (PAD) Medan City from 2014 to 2018. The data analysis technique used in this study is to use descriptive analysis. To determine the level of effectiveness is to compare the hotel tax realization value with the hotel tax target that has been set by the Regional Government of Medan City. And to find out how to analyze the contribution of hotel tax to Regional Revenue (PAD) is to compare the value of hotel tax realization with the realization of regional revenue (PAD) in Medan City. The research result states that in 2014-2018, the effectiveness and contribution of hotel tax tends to fluctuate every year. The value of hotel tax effectiveness is in the value of 93-114% and is in the very effective criteria, except in 2015 entering the effective criteria. Meanwhile, the contribution is worth 5-7%, so that it is in the very poor criteria in increasing the regional revenue (PAD) of Medan City.
Keywords: Hotel Tax; Regional Revenue (PAD).
Peran Fraud Triangle dalam Mendeteksi Financial Statement Fraud di Perusahaan Perbankan ASEAN
Authors: Yuwono Yuliana Pertiwi , Marlina Maria Assumpta Evi 
Published: April 2021

This research aims to determine the effect of fraud triangle theory toward Financial statement fraud. Financial statement fraud is proxied by earnings management. Population in this study is non-Islamic commercial banking companies listed on SGX, MYX, SET, PSE and IDX. The sampling technique used purposive sampling. The total sample in the study was 66 non-Islamic commercial banking companies. The data analysis method used is multiple linear regression. The research results proved that Financial targets and change of auditors had a positive effect on Financial statement fraud while external pressure had a negative effect on Financial statement fraud. Financial stability and ineffective monitoring had no effect on Financial statement fraud. This research can be used as a reference by investors, the public, government and users of other financial statement information in order to detect Financial statement fraud through the fraud triangle theory.
Keywords: Financial statement fraud; Earnings Management; Fraud Triangle.
January Effect di Indonesia Periode 2017 – 2019
Authors: Ratrini Gusti Ayu , Suartana I Wayan 
Published: April 2021

The January Effect is one of the seasonal anomalies, which reveals that stock returns in January tend to be higher than in months other than January. This study aimed to examine and analyze the existence of the January effect using abnormal return and trading volume activity (TVA) variables. The presence of the January Effect was researched on companies listed on the Indonesia Stock Exchange (IDX) and continues to be included in the Investor33 Index during 2017-2019. The samples studied were 25 companies. It was selected using purposive sampling method. The results of the normality test showed that the data was not normally distributed. Thus, only the non-parametric test, namely the Wilcoxon Signed Rank Test, can be used as a data analysis technique. Based on the analysis conducted, it was found that there was a significant difference in abnormal returns and no significant difference in TVA in January and other than January. Therefore, it can be concluded that statistically, the January Effect occurred in Indonesia during the test period indicated by abnormal returns.
Keywords: January Effect; Abnormal Return; TVA.
Determinan Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI): Pendekatan Human-Organization-Technology (HOT) Fit Framework
Authors: Harnowo Sudi , Santoso Budi , Suryani Embun 
Published: April 2021

This study was conducted to examine and analyze the effect of the implementation of the Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) on user satisfaction and condition of organization, condition of organization on user satisfaction, the effect condition of organization and user satisfaction on net benefit. The population of this study were all 105 SAKTI users within the Ministry of Finance in West Nusa Tenggara Province and 43 samples with a random sampling technique. Partial Least Square Structural Equation Modeling (PLS-SEM) was used to process the data. The study revealed there are five positive and significant influences: first, information quality on user satisfaction, second, system quality on condition of organization, third, service quality on condition of organization, fourth, user satisfaction on net benefits, and condition of organization on net benefits.
Keywords: SAKTI, HOT-Fit Framework, Net Benefits.
Indikator Risk Based Bank Rating, Kinerja Keuangan dan Perusahaan Perbankan
Authors: Bayu Indrawan Ida Bagus Made , Wirasedana I Wayan Pradnyanta 
Published: April 2021

The research aims to prove empirically the influence of Non-Performing Loans, Loans to Deposit Ratio, Good Corporate Governance, Net Interest Margin, and Capital Adequacy Ratio on financial performance of banking companies listed on the IDX. Agency theory and Productive theory of credit are the theories used in this study. The study population is all Banking Companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018 totaling 45 companies. The research sample of 30 companies with non-probability sampling method with purposive sampling technique. The data analysis technique used is multiple linear regression. The research results obtained by Non Performing Loans are considered negative, Loan to Deposit Ratio and Good Corporate Governance are not approved and are significant, Net Interest Margin and Capital Adequacy Ratio have positive and significant effect on financial performance.
Keywords: Non Performing Loan; Loan to Deposit Ratio; Good Corporate Governance; Net Interest Margin; Capital Adequacy Ratio; Financial Performance.
Discursos de ciencia, naturaleza, religión, historia y poder en los feminismos de La Mujer Mexicana (1904-1907)
Authors: Laris Pardo Jorge Alejandro 
Published: April 2021

El propósito de este trabajo es plantear las diversas maneras como las escritoras de la revista feminista La Mujer Mexicana (1904-1907) entendían la relación entre feminidad, naturaleza y búsqueda del conocimiento. En las páginas de esta publicación, distintas autoras expresaron ideas sobre ciencia, religión, historia y poder. A través de este ejercicio de análisis, no sólo se busca contribuir a la comprensión de los feminismos durante el porfiriato, sino hacer patentes las complejidades discursivas con que en la revista en cuestión, entre otras fuentes, se expresó una gama realmente amplia y plural de visiones sobre el papel que las mujeres de entonces debían desempeñar en la sociedad mexicana.Palabras clave: Discurso, Feminismo, Historiografía, Prensa femenina Discourses of science, nature, religion, history and power in the feminisms of La Mujer Mexicana (1904-1907)SummaryThe purpose of this work is to present the different ways in which the writers of the feminist magazine La Mujer Mexicana (The Mexican Woman) (1904-1907) understood the relationship between femininity, nature and the search for knowledge. In the pages of this publication, different female authors expressed ideas about science, religion, history and power. Through this exercise of analysis, it is not only sought to contribute to the understanding of feminisms during the Porfiriato, but to make patent the discursive complexities with which in the magazine in question, among other sources, a truly wide and plural range of views about the role that women of that time had to perform in Mexican society was expressed.Keywords: Speech, Feminism, Historiography, Women's press Discours de science, nature, religion, histoire et pouvoir chez les féminismes de La Mujer Mexicana (1904-1907)RésuméLe but de ce travail est celui d’exposer les diverses manières à travers lesquelles les écrivaines de la revue féministe La Mujer Mexicana (1904-1907) comprenaient la relation parmi féminité, nature et recherche de la connaissance. Dans les pages de cette publication, diverses auteures ont exprimé des idées sur science, religion, histoire et pouvoir. À travers cet exercice d’analyse, on ne cherche pas seulement à contribuer à la compréhension des féminismes pendant le Porfiriat, mais aussi contribuer au fait de mettre en évidence les complexités discursives avec lesquelles la revue mentionnée a exprimé, entre autres sources, une gamme vraiment grande et plurielle des visions sur le rôle que les femmes d’autrefois devraient jouer dans la société mexicaine.Mots clés : Discours, Féminisme, Historiographie, Presse féminine
PENERAPAN HIGIENE DAN SANITASI PENGELOLAAN MAKANAN UNTUK MENJAMIN KEAMANAN PANGAN DI KANTIN PUJA SERA UNIVERSITAS ANDALAS
Authors: Firdani Fea , Djafri Defriman , Alfian Azyyati Ridha , Rahman Aulia 
Published: April 2021

Penerapan higiene dan sanitasi pengelolaan pada Kantin Puja Sera DPR (Dibawah Pohon Rindang) sangat penting karena merupakan kantin dengan aktivitas yang cukup tinggi di lingkungan Universitas Andalas. Berdasarkan hasil survey 6 Februari 2020 diketahui kondisi Kantin Puja Sera DPR (Dibawah Pohon Rindang) masih perlu penerapan higiene dan sanitasi pengelolaan agar menjamin kesehatan pengunjung atau mahasiswa. Solusi yang ditawarkan yaitu edukasi mengenai cara produksi pangan yang baik untuk industri rumah tangga (CPPB-IRT). Metode yang digunakan untuk merealisasikan penerapan higiene dan sanitasi penanganan makanan meliputi Identifikasi dan Pemeriksaan Higiene dan Sanitasi, Penilaian hasil pemeriksaan, Pemberian edukasi pada Penjamah Makanan yang Tidak/Belum/Kurang Memenuhi. Hasil pemeriksaan menjadi acuan untuk perbaikan kekurangan dari penerapan higiene dan sanitasi di Kantin Puja Sera DPR (Dibawah Pohon Rindang) Unand untuk dilengkapi sesuai persyaratan kantin sehat sehingga Kantin Puja Sera DPR (Dibawah Pohon Rindang) Unand bisa memenuhi persyaratan menjadi kantin sehat. Hasil dari pemeriksaan untuk penerbitan sertifikat produksi pangan industri rumah tangga (SPP-IRT) dari 14 kriteria penilaian menunjukkan Kantin Puja Sera DPR termasuk pada level III, ditemukan 1-4 masalah serius yang seharusnya dilakukan perbaikan untuk mendapatkan sertifikat SPP-PIRT. Masalah serius diantaranya: 1) bangunan dan fasilitas, 2) suplai air dan sarana penyedia air, 3) fasilitas dan kegiatan higiene dan sanitasi, 4) kesehatan dan higiene karyawan.
APLIKASI TEKNOLOGI FERMENTASI KULIT BUAH COKLAT UNTUK MENINGKATKAN KUALITAS PAKAN TERNAK DI NAGARI LURAH AMPALU KECAMATAN VII KOTO PADANG PARIAMAN
Authors: Fridarti Fridarti , Mulyani Sri 
Published: April 2021

Nagari Lurah Ampalu merupakan salah satu sentra produksi coklat(cacao) yang terbesar di Sumatera Barat, dengan demikian limbah kulit buah coklat cukup banyak tersedia tapi belum termanfaatkan dengan optimal, Untuk perlu penyuluhan tentang teknologi sederhana yang dapat dipergunakan dalam pengolahan limbah tersebut. Salah satu teknologinya adalah fermentasi dalam pengabdian masyarakat ini menggunakan metode penyuluhan (dialog interatif) antara masyarakat dengan teim tentang : teknologi fermentasi, Pemanfaatan limbah coklat, pemeliharaan ternak yang baik dan masalah yang dihadapi oleh masyarakat. Hasil kegiatan ini adalah: adanya antusias masyarakat yang tinggi, pendidikan yang masih rendah dengan pengalaman yang sudah cukup lama. Hasil fermentasi cukup baik (bau harum, warna tidak berubah dari asalnya, dan tidak ada jamur) dan hasil pengamatan saat diberikan pada ternak cukup baik dimana ternak sangat menyukai dengan demikian tingkat konsumsi meningkat dan pertambahan berat badan meningkat dengan pemberian 25 % dari Hijauan.
ANALISIS KOMPARASI KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL DENGAN PENDEKATAN CAMEL PADA PT BANK BNI SYARIAH, TBK dan PT BANK BNI, TBK PERIODE 2014 – 2018
Authors: Olivia Monica 
Published: April 2021

This study aims to examine the comparison of the financial performance of bni syariah banks and conventional bni banks using the CAMEL method, in the period 2014-2018. The method used in this study is a descriptive research method, with a quantitative approach. The type of data used is secondary data, in the form of company financial statements. The test was carried out using the Independent Sample T-Test method using the SPSS 20 program. The results of this study indicate that car and fdr/ldr are not significant differences, but npf/npl, bopo and roa are significant differences between bni syariah banks and conventional bni banks. Keywords : Bank BNI Syariah, Conventional BNI Bank, CAMEL, CAR, FDR/LDR, NPF/NPL/BOPO, ROA
Paper People
Authors: Chabot Claire 
Published: April 2021

The intersection of art and science is a space useful not only to communicate scientific concepts to the general public but also to allow those of us studying biology in depth to view our work in a different light. I myself enjoy playing with the universality of anatomy, that is its bits and pieces that compose every human being. In mixing these with an array of mediums, colours, and textures, I hope to evoke a multiplicity of emotions in the viewer.