bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Probability Of Audit Dan Gender Terhadap Perilaku Penggelapan Pajak
Authors: Ramadhan Rafiko , Helmy Herlina 
Published: June 2021

Tax evasion behavior will have an impact on the poor performance of taxation which can affect the government's ability to provide public services. It is important to identify the causes of tax evasion behavior in order to adopt a policy and reduce the negative effects of this phenomenon. Broadly speaking, there are two approaches to explain the factors that influence taxpayer behavior on compliance and tax evasion, namely the economic approach (external factors) and the socio-psychological approach (internal factors). This study used a quasi-experimental design with a 2x2 mixed factor design to test the effect of probability of audit (external factors) and gender (internal factors) on tax evasion behavior. The hypothesis in this study was tested using repeated measures ANOVA. The results of this study indicate that subjects in a low probability of audit condition tend to commit tax evasion. The results of this study also found that there was a gender influence on tax evasion behavior, where men were more likely to commit tax evasion than women. Furthermore, the results of this study found that there was an influence of the interaction between probability of audit and gender on tax evasion. This study contributes to the accounting and taxation literature, especially in the use of experimental methods which are still small in tax research
Pengaruh Remunerasi Terhadap Kinerja ASN Dengan Budaya Organisasi Sebagai Variabel Moderating
Authors: Niddin Sandri , Agustin Henri , Helmayunita Nayang 
Published: June 2021

This study aims to examine the effect of remuneration on the performance of state civil servants with organizational culture as a moderating variable. This study used a survey research design with data analysis using Partial Least Square (PLS). Respondents in this study were civil servants at the Public Works and Spatial Planning Office; and the Department of Education and Culture, amounting to 136 people. The results showed that remuneration can improve employee performance. In addition, the results of the study cannot prove that organizational culture as a moderating variable can strengthen the effect of remuneration on the performance of state civil servants, because the organizational culture that is implemented is not yet strong
Pengaruh Opini Audit, Kebijakan Hutang, dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan
Authors: Fadhillah Idris , Afriyenti Mayar 
Published: June 2021

Abstract:
The purpose of this study is to analyze: (1) The effect of audit opinion on firm value. (2) The effect of debt policy on firm value. (3) The effect of company growth on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2015-2019. While the sample collection technique in this study used purposive sampling technique with a sample size of 189 samples. The data analysis method used is multiple regression using SPSS 25 software. These results indicate that: (1) Audit opinion has a positive and significant effect on firm value with a significance of 0.007 <0.05. (2) Debt policy has a negative and significant effect on firm value with a significance of 0.001 <0.05. (3) Company growth has a positive and insignificant effect on firm value with a significance of 0.155> 0.05.
Analisis Keterlambatan Laporan Pertanggungjawaban Realisasi APBDes (Nagari)
Authors: Rafsanjani Nanda , Cheisviyanny Charoline 
Published: June 2021

This study aims to describe why the village goverment is late in submitting the village budget accountability report (APBDes) in West Pasaman Regency. This research is classified as a descriptive study. Sampling based on research objectives and data collection methods using interviews. This research was conducted in villages that were late in reporting the accountability for the realization of the (APBDes) in West Pasaman Regency. This study found that there are four obstacles that cause the village apparatus cannot make the report timely: quality of human resources, facilities & infrastructure, community participation, internal control. It suggested for further research to increase the sample and focus on comparing villages that are late and not late in reporting the budget realization accountability.
Riset Pelaporan Keuangan Pemerintahan Selama Satu Dekade di Indonesia : Sebuah Review Literature
Authors: Deviani Deviani 
Published: June 2021

This paper aim to provides the overview of the state of research in the fields of governmental financial reporting in Indonesia over the period 2005-2015 and also explore avenue for future research. To achieve the aim, this paper reviews prior research on governmental financial reporting in Indonesia encompassing the research papers published in nine university journals, Accounting National Symposium (SNA), theses and dissertation from selected universities. A total of 28 studies were identified. Review based on the following three research question: 1) What topiks of interest to researchers, 2) what research methods are most often used, 3) what paradigm approach used by the researchers. By so doing the government's financial reporting research mapping may be obtained. The results of the analysis conducted in this paper reveals a paradigm approach undertaken in research. Moreover, the result show that, most topik of interest is disclosure area, archival and questionaire research method are still dominated. Furthermore, although there are variation related to topiks theories and research methods, a mainstream in governmental financial reporting research seems to exist. The institutional and social aspects of financial reporting are still relatively unexplored. This review suggests in order to conduct research with the diverse paradigm approaches. Each paradigm should complementary and cooperate not isolated. The literature review is limited to research papers published in Indonesian university, Indonesian postgraduates students research from overseas excluded. Finally recommended to conduct financial reporting research by discussing the institutional and social aspects. Keywords: Public Sektor Accounting; Governmental Financial Reporting; Paradigm Approach
Technical Efficiency and Small Scale Maize Producers in Mwanza Region: A Stochastic Frontier Analysis
Authors: Kongolo Mukole 
Published: June 2021

This study measured technical efficiency and its determinants in maize production by small-scale producers in Mwanza region, using a stochastic frontier production function approach. A randomly selected sample of participants in the two districts was used. The Maximum Likelihood estimation procedure was followed to obtain the determinants of technical efficiency and technical efficiency levels of small-scale maize producers. The minimum and maximum values of technical efficiency were between 20% and 91%, indicating that the least practices of specific producer operates at a minimum level of 20%, while the best practice producers operate at 91% technical efficiency level respectively. The summary results of the mean technical efficiency was 63%. The main determinants of technical efficiency were labour, farm size, producer’s experience, producer’s age, family size which were all positive and statistically significant. The findings suggest that the average efficiency of small-scale maize producers could be improved by 37% through better use of existing resources and technology. These findings highlight the need for action by government to assist small-scale maize producers improve efficiency.
Literasi Digital Ibu Generasi Milenial terhadap Isu Kesehatan Anak dan Keluarga
Authors: Jati Wafdane Dyah Prima 
Published: June 2021

Perkembangan teknologi digital yang sangat pesat mempermudah ibu-ibu generasi milenial untuk mendapatkan informasi seputar kesehatan anak dan keluarga secara online. Tren pencarian informasi ini hendaknya disertai dengan kemampuan literasi digital yang baik untuk menjamin ketepatan dalam memilah informasi yang beredar. Penelitian ini mencoba untuk mendeskripsikan tingkat literasi digital ibu milenial dalam mengakses informasi terkait kesehatan anak dan keluarga. Metode penelitian yang digunakan adalah digital etnografi dengan paradigma post-positivisme. Data dikumpulkan melalui wawancara semi terstruktur terhadap tujuh ibu milenial yang berdomisili di beberapa kota besar di Indonesia, seperti Jakarta, Surabaya, dan Banjarmasin. Hasil dari penelitian ini memperlihatkan bahwa secara keseluruhan, kecakapan literasi digital mayoritas ibu milenial berada di tingkat sedang. Tingkat ini dipengaruhi oleh minat terhadap isu kesehatan tertentu serta pengalaman dari masing-masing ibu. Tingkat kecakapan literasi digital seorang ibu dapat mempengaruhi perilaku mereka sehari-hari. Lebih lanjut, temuan elemen penyebaran informasi dalam praktik literasi digital para ibu menambah kekayaan konsep dari literasi itu sendiri. The rapid development of digital technology made it easier for milenial generation mothers to get information online about child and family’s health. This information-seeking trend should be accompanied by excellent digital literacy skills to ensure accuracy in sorting out information. This study tried to describe the digital literacy competency of milenial mothers in accessing information related to child and family’s health. The research method used is digital ethnography with a post-positivist paradigm. Data were collected through semi-structured interviews with seven milenial mothers living in several major cities in Indonesia, including Jakarta, Surabaya, and Banjarmasin. The results of this study showed that the digital literacy skills of milenial mothers were at a moderate level. This level was influenced by their interest in specific health issues and their experiences. Their level of digital literacy skills could possibly affect their daily behavior. Furthermore, the finding about the element of information dissemination element in this digital literacy practice would add to the richness of the literacy concept itself.
Motivasi Milenial Menonton Layanan Streaming
Authors: Edwin Joseph , Irwansyah Irwansyah 
Published: June 2021

Ponsel cerdas semakin banyak digunakan untuk menonton subscription video-on-demand. Tingkat adopsi aktivitas ini pun sangat tinggi di kalangan kaum milenial di Indonesia. Ini memunculkan pertanyaan mengapa khalayak semakin terbiasa menonton SVOD di ponsel cerdas meski memiliki keterbatasan audiovisual dibandingkan televisi, laptop atau komputer. Penelitian ini bertujuan melihat apa kebutuhan-kebutuhan spesifik yang terpenuhi ketika khalayak mengonsumsi konten subscription video-on-demand (SVOD) melalui ponsel cerdas. Berlandaskan teori uses and gratifications, penelitian menggunakan pendekatan kualitatif dan strategi grounded theory. Berdasarkan wawancara dengan enam informan, ditemukan bahwa khalayak memiliki tipologi kebutuhan yakni informasi, mengisi waktu, pengalaman terkustomisasi dan media displacement. Muncul tipologi yang mengalami ekspansi yakni hiburan hedonistik/eudaimonik, pindah waktu/tempat, kenyamanan/relaksasi, dan pengalihan/pengalaman imersif. Sementara muncul tipologi yang belum ditemukan dalam penelitian sebelumnya, yaitu menonton maraton. Direkomendasikan untuk mengoperasionaliasikan tipologi-tipologi yang ditemukan secara kuantittif untuk penelitian selanjutnya. Smartphones are increasingly used to access videos, including subscription video-on-demand services. This is especially true among millennials, who are the primary adopters. This raises the question of why millennials watch SVOD through their smartphones when other wide-screened devices offer better audiovisual quality. This research aims to reveal the motivations satisfied by using uses and gratification theory through qualitative approach and grounded theory strategy. Based on in-depth interviews of six informants, we found classical UG typologies, namely Information and Passing Time, and typologies recurring in new media research, which are customized experienced and media displacement. The study also produced expanded typologies, including hedonistic/eudaimonic entertainment, time/place-shifting, comfort/relaxation, and diversion/immersive experience. Lastly, binge-watching was discovered to be an emergent typology. As this research analyzes data from one informant, the results cannot be generalized. Operationalizing these typologies by using a quantitative approach is recommended for future research.
MODA TRANSPORTASI TRADISIONAL JAWA (Traditional Transportation Equipment in Java)
Authors: Suranny Lilyk Eka 
Published: June 2021

The transportation technologies develop more rapidly along with the development of science and technology. One of consequences is the traditional transportation being abandoned by the community. Therefore, it needs cultural preservation efforts, especially in traditional transportation because it is a high historical value for Indonesia. This article describe some kind of traditional transportation modes in Java. It also described the role of society in the era of globalization. Data was collected using observation, interviews and literature study This study used a qualitative descriptive method. Based on the research of traditional modes of transportation used by the Java community is pedicab, wagon, gerobag and onthel bicycle. Traditional modes of transportation have a role namely the role of social, cultural, economic and environmental. AbstrakPerkembarvgan teknologi transportasi semakin pesat sejalan dengan perkembangan ilmu pengetahuan dan teknologi. Salah satu dampaknya adalah moda transportasi traditional semakin ditinggalkan oteh masyarakat. Oleh karena itu diperlukan upaya pelestarian budaya khususnya pada alat transportasi tradisional karena memiliki nilai historis yang tinggi bagi bangsa Indonesia. Tuiisan ini menguraikan beberapa jenis moda transportasi tradisional di Jawa. Seisin itu juga dijelaskan mengenai peranannya dalam masyarakat di tengah era globalisasi. Teknik pengumpulan data dilakukan melalui observasi, wawancara dan studi kepustakaan. Penelitian ini menggunakan metode deskriptif kualitatif. Berdasarkan basil penelitian moda transportasi tradisional yang digunakan oleh masyarakat Jawa yakni becak, delman, gerobag dan sepeda onthel. Moda transportasi tradisional memiliki peranan yaitu peran sosial, budaya, ekonomi dan lingkungan.
SITUS NEOLITIK MALLAWA MAROS, SULAWESI SELATAN (Suatu Hasil Analisis Keterkaitan antara Artefak dengan Sumber Daya Lingkungan) Neolithic Site at Mallawa Maros of South Sulawesi [A Result of Relevancy Analysis Between The Artefacts and The Environment Resources]
Authors: Hasanuddin NFN 
Published: June 2021

The Mallawa is an open site located in the eastern part of Maros, South Sulawesi. The topography of Mallawa site is wavy and took place in a hilly area. Dating of the site using C14 Analysis showed that the site is about 3550 ±130 BP and 2710 ±170 BP and 2281± 46 BP. The point of this site, besides of its plenty artifacts that signifying occupied-densely site of some hills, the site is also located nearby caves of Maros. From the perspective of periodization, Mallawa site relatively younger compared to occupancy period in Maros caves. It is likely to say that the occupancy of Mallawa cave is the further stage in development of past life that characterized by its material culture remains. Several pottery findings possesses various of interesting forms and ornaments. In this research has also found several interesting findings such as pottery fragments, beads and stone artifacts. The excavation brings out more findings then the surficial findings. Through XRD analysis, SEM and also, XRF of the pottery and soil sample shows that Mallawa pottery were made and produced by the Mallawa themselves and the people surrounding based on the fact that the pottery contains the same mineral with the soil that surrounding this site. ABSTRAKMallawa adalah situs terbuka yang terletak di bagian timur Maros, Sulawesi Selatan. Topografi situs Mallawa bergelombang dan terletak di daerah perbukitan. Pertanggalan situs dengan menggunakan Analisis C14 menunjukkan bahwa situs ini berumur sekitar 3550 ± 130 BP dan 2710 ± 170 BP dan 2281 ± 46 BP. Bagian penting dari situs ini, selain dari temuan artefak yang menandakan tempat berpenduduk padat di beberapa bukit, situs ini juga terletak di dekat gua-gua Maros. Dari segi periodisasi, situs Mallawa relatif lebih muda dibandingkan dengan masa hunian di gua Maros. Kemungkinan besar dikatakan bahwa hunian situs Mallawa merupakan tahap lanjutan dalam pengembangan kehidupan lampau yang ditandai oleh budaya materialnya. Beberapa temuan gerabah memiliki berbagai bentuk dan ornamen yang menarik. Dalam penelitian ini juga ditemukan beberapa temuan menarik seperti fragmen gerabah, manik-manik dan artefak batu. Penggalian tersebut menghasilkan lebih banyak temuan. Melalui analisis XRD, SEM dan juga, XRF dari gerabah dan sampel tanah menunjukkan bahwa gerabah Mallawa dibuat dan diproduksi di Mallawa sendiri berdasarkan fakta bahwa gerabah mengandung mineral yang sama dengan tanah di sekitar lokasi ini.
PENINGGALAN JEPANG DI SARMI PAPUA [Japanese Remains in Sarmi Papua]
Authors: Saberia NFN 
Published: June 2021

Sarmi is one of the areas Japan has made as its defense base in World War II. The purpose of this paper is to know the existence of Japan in Sarmi and the remnants of Japanese heritage located in Tanjung Batu Village, East Sarmi District Sarmi District. The method used in this paper is oral history and uses literature review. Remains of Japanese relics in World War II were found in Kampung Tanjung Batu, Sarmi proving that Japan was once in Sarmi. ABSTRAKSarmi merupakan salah satu wilayah yang dijadikan Jepang sebagai basis pertahanannya pada Perang Dunia II. Tujuan tulisan ini untuk mengetahui keberadaan Jepang di Sarmi dan sisa-sisa peninggalan Jepang yang terdapat di Kampung Tanjung Batu Distrik Sarmi Timur Kabupaten Sarmi. Metode yang digunakan dalam tulisan ini adalah sejarah lisan dan menggunakan kajian pustaka. Sisa-sisa peninggalan Jepang pada Perang Dunia II ditemukan di Kampung Tanjung Batu, Sarmi yang membuktikan bahwa Jepang pernah berada di Sarmi.
SENI TATAH SUNGGING DESA KEPUHSARI SEBAGAI WARISAN BUDAYA DI KABUPATEN WONOGIRI [The Arts of Tatah Sungging Kepuhsari Village As A Cultural Heritage in Wonogiri Regency]
Authors: Suranny Lilyk Eka 
Published: June 2021

The art of puppet making known in the community with tatah sungging art. In current society the tatah sungging art increasingly marginalized by the development era. This study used descriptive qualitative method. Initially tatah sungging art in the Kepuhsari village carried by a puppeteer named Ki Guno Wasito which was later revealed to posterity who subsequently developed in the community of Kepuhsari village. Tatah sungging art in the making of the puppet is a combination of the tatah (chisel) and sungging (coloring). The values contained in the tatah sungging art that is the economic values, moral / educational values, cultural and artistic value, historical value and cultural preservation. This values are deeply embedded in society ABSTRAKSeni pembuatan wayang dikenal dimasyarakat dengan seni tatah sungging. Dalam masyarakat saat ini seni tatah sungging semakin terpinggirkan akibat perkembangan jaman. Penelitian ini bertujuan untuk mendeskripsikan mengenai sejarah perkembangan seni tatah sungging di Desa Kepuhsari, teknologi pembuatan wayang kulit serta nilai-nilai yang terkandung dalam seni tatah sungging tersebut. Penelitian ini menggunakan metode deskriptif kualitatif. Awalnya seni tatah sungging di Desa Kepuhsari dibawa oleh seorang dalang bernama Ki Guno Wasito yang kemudian diturunkan ke anak cucunya dan selanjutnya berkembang di masyarakat Desa Kepuhsari. Seni tatah sungging dalam pembuatan wayang merupakan perpaduan dari tatah (pahat) dan sungging (mewarnai). Nilai-nilai yang terkandung dalam seni tatah sungging yaitu nilai ekonomi, nilai moral/edukatif, nilai seni dan budaya serta nilai historis dan pelestarian budaya. Nilai-nilai tersebut melekat dalam kehidupan bermasyarakat.
TRADISI PEMBUATAN GERABAH DI DESA NGRENCAK KABUPATEN TRENGGALEK [Traditional Pottery of Ngrencak, Trenggalek Regency]
Authors: Suroto Hari 
Published: June 2021

The tradition of making and using pottery has existed since prehistoric times, this tradition is also found in Ngrencak Village, Trenggalek Regency. The purpose of this research is to know Ngrencak traditional pottery technology and the impact of modem culture on Ngrencak pottery tradition. Data collection techniques used in ethnoarkeologi studies are direct communication or direct contact with the data provider or often referred to as interviews, observation, and literature study. Ngrencak pottery-making technique is made by hand combined with stitching technique and rotary wheel. Ngrencak pottery faces rival plastic containers. It also depends on market demand. ABSTRAKTradisi pembuatan dan penggunaan gerabah sudah ada sejakzaman prasejarah, tradisi ini juga terdapat di Desa Ngrencak, Kabupaten Trenggalek. Tujuan penelitian ini untuk mengetahui teknologi gerabah tradisional Ngrencak dan dampak budaya modern terhadap tradisi gerabah Ngrencak. Teknik pengumpulan data yang digunakan dalam studi etnoarkeologi yaitu komunikasi langsung atau kontak langsung dengan pemberi data atau sering disebut dengan wawancara, observasi, dan studi kepustakaan. Teknik pembuatan gerabah Ngrencak dibuat dengan tangan yang dipadukan dengan teknik tatap pelandas dan roda putar. Gerabah Ngrencak menghadapi saingan wadah plastik. Selain itu juga tergantung permintaan pasar.
COVID-19: A MOTIVATOR FOR CHANGE IN ENGINEERING EDUCATION?
Authors: Nelson Nancy , Brennan Robert 
Published: June 2021

Despite recent research and initiatives, learner-centered instructional practices have not made their way into post-secondary Science, Technology,Engineering and Math (STEM) classrooms, even though there is clear evidence showing the benefits include increased grades, higher student engagement, and deeper learning. STEM educators rank the barriers associated with active learning higher than their colleagues in other disciplines, and identify the inability to cover all the content as a key factor in their decision to adhere to didactic practices. Insights and instructional strategies and methods garnered from teaching-related faculty development opportunities are often tried, but their use is not generally sustained unless a personal experiencedrives that change in practice. Unquestionably, COVID-19 has had an immediate, global impact on higher education. Educators have been forced to alter their teaching practices to accommodate the switch to remote learning. Most Teaching and Learning Centers offered myriad workshops to facilitate this change. This quantitative study set out to determine if COVID-19 precautions created the personal experience necessary to initiate a change in STEM teaching practices. Using educator-related threshold concepts as a framework, it analyzed institutional registration records to determine the type of faculty development opportunitieschosen by engineering educators, and the extent to which they participated in those related to learner-centered instructional practices for remote delivery.Analysis shows that engineering educators participated proportionally less than their colleagues in other disciplines, and there is an indication that the pandemic may facilitate an ongoing change in the teaching practices of engineering educators. Opportunities for enhancing faculty development practices for engineering educators are proposed.