bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Good Corporate Governance pada Kinerja LPD dengan Budaya Organisasi Berorientasi Tim sebagai Variabel Mediasi
Authors: Darmayanti Ni Putu Gita , Dwi Ratnadi Ni Made , Aryista Dewi Ayu , Wirawan Yasa Gerianta 
Published: February 2021

This research was aims to obtain to empirical evidence of the influence of GCG on the performance of LPD, the effect of GCG on team-oriented organizational culture, the influence of team-oriented organizational culture on LPD performance, examine the culture of team-oriented organizations as mediating the relationship between GCG on LPD performance. The research population was 50 LPD in Penebel, Tabanan. The sample was determined by the nonprobability sampling method with a purposive sampling technique, obtained as many as 25 LPD. The data are analyzed using path analysis. The analysis shows that GCG has a positive effect on LPD performance. GCG has a positive effect on team-oriented organizational culture. Team-oriented organizational culture has a positive effect on LPD performance. Team-oriented organizational culture mediates a part of the influence of GCG on LPD performance.
Keywords: Good Corporate Governance; Team-Oriented Organizational Culture; Performance of Lembaga Perkreditan Desa.
Faktor-Faktor yang Memengaruhi Pengungkapan Corporate Social Responsibility
Authors: Alit Ariawan I Dewa Nyoman , Budiasih I Gusti Ayu Nyoman 
Published: February 2021

This research is an empirical study that aims to determine the effect of managerial ownership, leverage, profitability, and type of industry on the disclosure of Corporate Social Responsibility (CSR). The population uses all companies listed on the Indonesia Stock Exchange in 2018 and the sample is chosen using purposive sampling. Managerial ownership is measured by the percentage of shares owned by management. The level of leverage is measured by the debt ratio (DER). Profitability is measured by ROA, and industry types are grouped into high-profile and low-profile. CSR is measured by the CSR index, CSRDI. Data were tested for normality, multicollinearity, and heteroscedasticity. Data analysis uses multiple linear regression analysis techniques. The results indicate that managerial ownership has no effect on CSR disclosure. The level of leverage has a negative effect on CSR disclosure. Profitability has a positive effect on CSR disclosure. Industry type has no effect on CSR disclosure.
Keywords: Leverage; Profitability; Industry Type; Corporate Social Responsibility.
Moderasi GCG dan Leverage terhadap Pengaruh Ukuran Perusahaan pada Tax Avoidance
Authors: Intan Sri Devi Dewa Ayu , Bagus Dwirandra A.A. Ngurah 
Published: February 2021

The size of the company has a positive effect on Tax Avoidance but it is suspected that it is not always linear due to the presence of contingency factors, two of which are GCG and Leverage. This study aims to examine the effect of company size on tax avoidance with corporate governance and leverage as a moderator. This research was conducted on mining and financial services companies listed on the Indonesia Stock Exchange for the period 2014-2018 there were 40 observations using data analysis techniques, namely the moderated regression analysis (MRA) test. The results of the study found that company size had a positive effect on tax avoidance. GCG can weaken the influence of company size on tax avoidance. Leverage can strengthen the effect of company size on tax avoidance.
Keywords: Tax Avoidance; Size of Firm; GCG; Leverage.
Sistem Pengendalian Internal Pemerintah, Sistem Informasi Manajemen Keuangan Daerah, Good Governance dan Kualitas Laporan Keuangan di Kabupaten Jembrana
Authors: Swastika Ida Bagus Putu Julio , Sari Widhiyani Ni Luh 
Published: February 2021

The purpose of this study was to determine the effect of government internal control systems, regional financial management information systems and good governance on the quality of regional financial reports. This research was conducted in Jembrana Regency Government. The number of samples taken was 50 employees using a purposive sampling method. Data collection is done through questionnaires and documentation. The analysis technique used is multiple linear regression. Based on the results of the analysis shows that the government's internal control system, regional financial management information systems and good governance have a positive effect on the quality of regional financial reports in Jembrana Regency. This means that the better the government's internal control system, the regional financial management information system and good governance implemented in regional government, the higher the quality of the regional financial reports produced.
Keywords: SPIP; SIMDA; Good governance; Quality of Regional Financial Statements.
Sistem E-Filing dan Kepatuhan Wajib Pajak Orang Pribadi: Studi D&M IS Success Model pada KPP Pratama Denpasar Timur
Authors: Garnetia Pramanita I Gusti Agung Ayu Ngr. , Ketut Rasmini Ni 
Published: February 2021

This study aims to analyze the effect of information quality, system quality, service quality, use, and user satisfaction of e-filing systems on individual taxpayer compliance. This research was conducted by distributing questionnaires online and offline to e-filing individual taxpayers at KPP Pratama Timur Denpasar. The total sample is 100 individual taxpayers using convenience sampling techniques. The data analysis technique used is partial least square with SmartPLS 3.2.8 application. The results of this study indicate that information quality and system quality have a positive effect on the use of e-filing systems. Information quality, system quality and service quality influence the satisfaction of e-filing system users, the use and satisfaction of e-filing system users have a positive effect on taxpayer compliance. The results of this study can be used as input by the government in an effort to increase the use of e-filing by individual taxpayers.
Keywords: E-filing; Updated D&M IS Success Model; Taxpayer Compliance.
Kompetensi dan Kinerja Auditor: Peran Moderasi Struktur Audit dan Supervisi Audit
Authors: Leny Pebriyaningrum Ni Made , Dwirandra A. A. N. B 
Published: February 2021

The purpose of this study was to determine the moderation of the audit structure and audit supervision on the effect of competence on auditor performance. The location of this research was conducted at the Public Accounting Firm (KAP) of the Province of Bali. This research data uses primary data that is processed through the distribution of questionnaires with data analysis techniques using moderation regression analysis. The results of this study indicate that competence has a positive effect on auditor performance. The results showed that the audit structure strengthened the positive effect of competence on auditor performance in the Public Accounting Firm. The results also showed that audit supervision strengthened the positive effect of competence on auditor performance in the Public Accounting Firm.
Keywords: Audit Structure; Audit Supervision; Competence; Auditor Performance.
Solusi Atas Problematika Perilaku Budgetary Slack Ditinjau Berdasarkan Etika Akuntan Manajemen
Authors: Muria Rahadias Danar 
Published: February 2021

This article objective to find solution for the problematic of budgetary slack behavior based on management accountant ethics. This article examines the problem of budgetary slack and then connecting with management accountant ethics and ends with the preventive solution. This research using qualitative approach with descriptive methods. This article finds that if it's related to management accountant ethics, sanctions for violating the principles of integrity, objectivity, confidentiality, and professionalism are by reducing the annual bonus, rotating positions, demoting positions, and the most extreme by dismissing the employee. Prevention efforts can be done by improving the ethical work climate. While, the violation of the competency principle is by giving warning letter with sanctions for reducing the annual bonus and rotating positions in other divisions. Prevention efforts can be done are providing education and training to improve the competence of the accountants.
Keywords: Solution; Budgetary Slack; Management Accountant Ethics.
Analisis Potensi, Efektivitas Pemungutan, dan Kontribusi Pajak Hotel pada Pendapatan Asli Daerah
Authors: Cahya Pramadya Utami Putu , Supadmi Ni Luh 
Published: February 2021

The purpose of this study was to determine the magnitude of the potential, effectiveness of collection, and hotel tax contributions in the District of South Kuta as a source of PAD in Badung Regency. This research was conducted at 54 star hotels, 50 jasmine hotels, and 88 tourist lodges in South Kuta District with the method of determining the sample of simple random sampling. Data collection was carried out through non-participant observation and surveys. The analysis technique used is quantitative descriptive. Based on the results of the study found the magnitude of the hotel tax potential in the District of South Kuta, amounting to 1,857,185,535,800 rupiah. The effectiveness of tax collection is 66 percent and classified as less effective. The contribution of hotel taxes in Kuta Selatan District is 10 percent of Badung Regency's PAD revenue.
Keywords: Potency; Effectiveness; Contribution; PAD.
Opini Audit dan Kinerja Keuangan Pemerintah Daerah dengan Realisasi PAD sebagai Pemediasi
Authors: Dwi Pradnyani Ni Made , Sri Harta Mimba Ni Putu 
Published: February 2021

The purpose this study was determine effect of audit opinion on the financial performance District / City Governments in Bali Province with local revenue as mediator based on legitimacy theory. This research was conducted at Provincial Government of Bali in 2013-2017 using the saturated sample method. Data analysis technique used path analysis. Analysis found that audit opinion had a positive effect on local own-source revenue. Shows that good audit opinion tends to increase the resources provided by local community specifically regional original income. Audit opinion has positive effect on the financial performance of District / City Governments in Bali Province in 2013-2017. Realization PAD has positive effect on financial performance of District / City Governments in Bali Province in 2013-2017. The realization of regional own-source revenue mediating variable in the relationship between audit opinion and local government financial performance.
Keywords: Audit Opinion; Local Revenue; Local Government Financial Performance.
Sustainability Balanced Scorecard and Management Communication in Evaluating A Company’s Performance
Authors: Sri Werastuti Desak Nyoman 
Published: February 2021

This study examines the effectiveness of Sustainability Balance Scorecard (SBSC) and management communication in evaluating company performance. Furthermore, to determine the role of the use of high management communication and the use of the sustainability balanced scorecard in increasing the manager's bonus award decisions. Laboratory experiment was carried out on 94 students of accounting, Faculty of Economics, Ganesha University of Education. Results show that the use of the SBSC influences in evaluating performance. In addition, environmental perspective and the high level of management communication have a significant influence on the decision of managers on bonus allocation.
Keywords: environmental perspective, sustainability balanced scorecard, management communication, performance evaluation.
Determinant of The Corporate Social Responsibility Disclosure: Evidence of Indonesian Manufacturing Companies
Authors: Ikhsan Arfan , Nurlaila Nurlaila , Suprasto Herkulanus Bambang , Batubara Febi Yanti 
Published: February 2021

Following the necessity to provide transparent information on social activities, corporate social responsibility (CSR) disclosure is important for companies in Indonesia. This study aims to examine and analyze the effect of information ofCEO Power (CEOP), Board Capital (BCAPDUM), Media Disclosure (PMED), and Profitability (ROA) on CSR. This research usedmanufacturing companies listed on the IDX in 2016 as the subject. Using thepurposive sampling method, 26 companies were selected as the research sample. Research findings showed thatCEOP, PMED, and ROA haveastatistical effect on CSR disclosure, whereas BCAPDUM has no effect on CSR disclosure. Therefore, CEOP, PMED, and ROA have a positive and significant effect on CSR disclosure.
Keywords: CEO Power, Board Capital, Media Disclosure, Profitability, CSR
Moderation of Contingency Factors on the Effect of Fiscal Decentralization Inequality between Regencies/Cities in the Province of Bali
Authors: Dwirandra Anak Agung Ngurah Bagus 
Published: February 2021

Fiscal decentralization affects inequality between regions but is not always linear because of contingent factors. The purpose of this study is to confirm the effect of fiscal decentralization on inequality between regions in the Bali Province. Specifically, this research aims to examine the moderating effect of contingent factors, such as regional spending, private investment, and general allocation funds, on fiscal decentralization. Secondary data published on the local government/municipal government website and Bali provincial statistics agency were used. Data were analyzed using moderated regression analysis techniques. Results conclude that fiscal decentralization has no significant negative effect on inequality between regions. Both regional expenditures and general allocation funds are unable to moderate the negative effect of fiscal decentralization on inequality between regions. On the other hand, private investment moderates the negative effect of fiscal decentralization on inequality between regions.
Keywords: fiscal decentralization, inequality between regions/cities, regional spending, private investment, general allocation funds.
Sustainable Banking and Bank Performance
Authors: Handajani Lilik , Akram Akram , Rifai Ahmad 
Published: February 2021

This research aims to examine the impact of sustainable banking practices and bank characteristics on bank performance. Structural equation models were used to analyze 11 banks listed on the Indonesia Stock Exchange that published sustainability reports consistently during the periods of 2015–2018. Results indicate that while the internalization of sustainability issues in banking business practices does not have a significant impact on bank performance, the characteristics of a bank, which are reflected by institutional and foreign ownership and bank age, have a significant effect on bank financial and nonfinancial performance. The implications of sustainable banking practices are indicated to gain legitimacy from regulators for the existence of financial entities and meet stakeholder expectations, which in practice require trade-off of interests among stakeholder groups.
Keywords: sustainable banking, bank performance, bank characteristic
Estimasi Maksimum Likelihood Melalui Algoritma Ekspektasi Maksimasi Untuk Model Regresi Linear dengan Data Hilang
Authors: S Hariza Hayu 
Published: February 2021

Data merupakan salah satu poin penting dalam setiap analisis data, karena tidak akan mungkin analisis dapat dilakukan jika datanya tidak lengkap. Data yang digunakan diharapkan merupakan data yang baik. Namun pada kenyataannya, seringkali data tidak sesuai dengan yang kita harapkan. Data yang tidak lengkap menyebabkan proses mengambil kesimpulan mejadi lebih sulit. Jika data yang hilang diabaikan, maka akan menyebabkan kesimpulan bias atau tidak valid. Dalam penelitian ini akan digunakan model regresi linear. Analisis regresi adalah analisis statistik yang dilakukan untuk memodelkan hubungan antara (variabel dependen) dan variabel random kategorik (variabel independen). Untuk variabel kontinu dan variabel diskrit, dengan mengasumsikan variabel yang seluruhnya teramati dan terdapat beberapa variabel yang hilang. Adapun klasifikasi data hilang yang akan dibandingkan terdiri dari tiga klasifikasi yaitu: MCAR, MAR, dan MNAR. Pembahasan ini diakhiri dengan studi kasus mengenai estimasi nilai data hilang pada variabel presentasi data xerostomia dengan menggunakan algoritma EM untuk menghitung maksimum likelihood estimasi (MLE) pada model regresi linear dengan tiga klasifikasi data hilang.
Estimasi Koefisien Regresi Linear Berganda dengan Metode Goal Programming
Authors: Fitasari Baiq Diah 
Published: February 2021

The alternative method that can be used to determine the value of a multiple linear regression variable coefficient is goal programming method. The kind of data used in this research is secondary data namely the production of freshwater fish pond system data in the Province of West Nusa Tenggara based on Fisheries Service of West Nusa Tenggara Province year 2018. Software used to assist in reckoning is POM for Windows.Settlement calculation procedure in this research was conducted in two stages, namely the calculation with variable ????????4 and the calculation without variables ????????4. The results obtained with the variable ????????3 namely ????????1 = ????????0 = 64,08 ; ????????2 = ????????1 = 2,67 ; ????????3 = ????????2 = 0,27 ; ????????4 = ????????3 = 0, and the results obtained without variables ????????4 namely ????????1 = ????????0 = 64,08 ; ????????2 = ????????1 = 2,67 ; ????????3 = ????????2 = 0,24. The production of fresh water fish pond system in the Province of West Nusa Tenggara were affected by extensive fish ponds and food availability, while the number of domestic aquaculture freshwater fish do not affect production.
Keywords : Multiple Linear Regression, Goal Programming, Production of Fish.
Perancangan Knowledge Management System Berbasis Web pada Tenaga Kependidikan Fakultas Teknik Universitas PGRI Madiun
Authors: Anardani Sri , Riyanto Slamet , Setiawan Dimas 
Published: February 2021

<p class="Abstrak">Tenaga kependidikan merupakan barisan terdepan pelayanan administrasi yang dituntut mampu beradaptasi dengan cepat terhadap perubahan di lingkungan kerja. Secara rutin Universitas PGRI Madiun melaksanakan kegiatan mutasi, rotasi dan pensiun terhadap tenaga kependidikan. Hal ini berdampak pada banyaknya pengetahuan yang hilang karena dibawa oleh tenaga kependidikan yang dipindah atau sudah pensiun. Penelitian ini bertujuan menganalisa perancangan <em>Knowledge Management System</em> berbasis web untuk mengolah data pengetahuan tenaga kependidikan di Fakultas Teknik Universitas PGRI Madiun. Metodologi yang digunakan pada penelitian ini merujuk pada kerangka kerja 10-<em>Step Knowledge Management Roadmap</em> milik Amrit Tiwana. Metode perancangan sistem menggunakan pendekatan berorientasi objek dengan <em>tools</em> UML (<em>Unified Modelling Languange</em>). Untuk pengujian kebutuhan fungsioanl sistem menggunakan metode FGD dengan responden tenaga kependidikan fakultas teknik. Penelitian ini menghasilkan dokumen rancangan aplikasi KMS yang dapat memberikan rekomendasi bagi lembaga untuk membangun aplikasi KMS di masa depan.</p><p class="Abstrak"> </p><p class="Abstrak"><em><strong>Abstract</strong></em></p><p class="Judul2"><em>Educational staff are at the forefront of the administration which is demanded to be able to quickly change in the work environment. The PGRI Madiun University routinely carries out mutation, rotation and retirement activities for educational staff. This has an impact on the amount of knowledge lost because it is carried by the transferred or retired teaching staff. This study aims to analyze the design of a web-based Knowledge Management System to process the knowledge of educational staff in the Faculty of Engineering, University of PGRI Madiun. The methodology used in this study refers to Amrit Tiwana's 10-Step Knowledge Management Roadmap. The system design method uses object-oriented approach with UML (Unified Modeling Language) tools. To test the system functional requirements requirements using FGD method with engineering faculty respondent. This research produces a KMS application design document that can provide recommendations for institutions to build KMS applications in the future.</em></p><p class="Abstrak"><em><strong><br /></strong></em></p>
Analisis Kualitas Layanan Penyedia Data di Indonesia Menggunakan Metode Servqual
Authors: Sularto Lana 
Published: February 2021

<p>Tujuan utama penelitian ini untuk melakukan evaluasi kualitas layanan penyedia data serta mengukur tingkat kepuasan masyarakat pengguna data di Indonesia dengan menggunakan model SERVQUAL. Kualitas layanan diukur dari perspektif masyarakat pengguna data di wilayah Sumatera Utara, Jawa Timur, Sulawesi Selatan, Kalimantan Selatan, NTB, Maluku dan Papua Barat, sehingga dapat lebih mewakili kebutuhan para pengguna data di wilayah Indonesia. Kuisioner terdiri dari kuisioner persepsi dan harapan dengan menggunakan 5 dimensi SERVQUAL : Reliability, Tangibles, Responsiveness, Empathy dan Assurance. Hasil dari penelitian adalah bahwa kelima dimensi menunjukkan adanya nilai kesenjangan yang negatif, dengan nilai kesenjangan (gap) tertinggi pada dimensi Empathy. Hal tersebut menunjukkan ketidakpuasan pengguna data terhadap layanan penyedia data. Dapat diambil kesimpulan bahwa kualitas layanan penyedia data di Indonesia, belum memenuhi kebutuhan dan keinginan para pengguna data, sehingga perlu dilakukan upaya perbaikan terhadap setiap dimensi yang telah diukur agar dapat meningkatkan kualitas atas layanan.</p><p> </p><p class="Judul2"><strong><em>Abstract</em></strong></p><p class="Abstract"><em>The main purpose of this research is to conduct a quality of service of data provider institutions for various business and research purposes as well as measuring the level of satisfaction of the user community in Indonesia using the SERVQUAL model. Measurement of service quality from the point of view of data user communities in the regions of North Sumatra, East Java, South Sulawesi, South Kalimantan, NTB, Maluku and West Papua, to represent user needs of data in Indonesia. The questionnaire consisted of a perception and expectation questionnaire using 5 SERVQUAL dimensions namely Reliability, Tangibles, Responsiveness, Empathy and Assurance. Results showed a negative gap value for all 5 dimensions, where the dimension of empathy has the highest gap. These findings indicate dissatisfaction with data provider services, the conclusion is the quality of data provider services in Indonesia, does not meet the users needs and desires, so it is necessary to make improvements to each dimension that has been measured (eliability, Tangibles, Responsiveness, Empathy and Assurance) in order to improve the quality of data provider services.</em></p><p class="Judul2"><strong><em><br /></em></strong></p>