bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Kompetensi, Independensi dan Religiusitas Auditor terhadap Kualitas Audit
Authors: Bona Nainggolan Timbul , Suratno Suratno , Rachbini Widarto 
Published: March 2021

ABSTRACT
The purpose of this study was to obtain empirical evidence about the influence of competence, independence and religiosity of auditors on audit quality. Determination of sampling by using probability sampling with the type of proportionate stratified random sampling. The object of this research is auditors in Inspectorate General Ministry of Education and Culture with a total sample of 192 auditors. After the data is obtained, the results will be presented descriptively and analyzed to test the hypothesis. Data were analyzed using multiple linear regression analysis. The results showed that independence had an effect on audit quality, while the competency and religiosity variables had no influence. This study only discusses 3 (three) independent variables that influence audit quality, there may be other variables that can influence. Data in this study were obtained from instruments based on respondents’ answers. This can cause problems, if the respondent’s perception is different from the actual situation. For further research, it is better to understand the meaning of the instrument for measuring the research variables or developing the instruments themselves.
ABSTRAK
Tujuan penelitian ini dilakukan untuk memperoleh bukti empiris tentang pengaruh kompetensi, independensi dan religiusitas auditor terhadap kualitas audit. Penentuan sampling dengan menggunakan probability sampling dengan jenis proportionate stratified random sampling. Objek penelitian ini adalah auditor di lingkungan Inspektorat Jenderal Kemendikbud dengan jumlah sampel sebanyak 192 auditor. Setelah data diperoleh, hasilnya akan dipaparkan secara deskriptif dan dianalisis untuk menguji hipotesis. Data dianalisis dengan menggunakan analisa regresi linear berganda. Hasil penelitian menunjukkan bahwa independensi berpengaruh terhadap kualitas audit, sedangkan variabel kompetensi dan religiusitas tidak mempunyai pengaruh. Penelitian inihanya membahas 3 (tiga) variabel independen yang berpengaruh terhadap kualitas audit, kemungkinan masih ada variabel lain yang dapat mempengaruhi. Data pada penelitian ini diperoleh dari instrumen yang berdasarkan atas jawaban responden. Hal ini dapat menimbulkan masalah, jika persepsi responden berbeda dengan keadaan yang sebenarnya. Bagi penelitian selanjutnya hendaknya lebih memahami makna dari instrumen pengukuran variabel penelitian atau mengembangkan sendiri instrumen tersebut.
JEL Classification: M41, M42
Partisipasi Anggaran, Komitmen Organisasi dan Kinerja Manajerial dengan Gaya Kepemimpinan dan Budaya Organisasi sebagai Pemoderasi
Authors: Pemi Pangestu Andika  
Published: March 2021

ABSTRACT
The success of an organization in achieving its goals depends largely on managerial performance. This study aims to analyze organizational participation and commitment to managerial performance through leadership styles and organizational culture as moderating variables. This study uses a quantitative approach by testing the hypothesis to see the correlation between budgetary participation and organizational commitment to managerial performance with leadership style and organizational culture as a moderating variable. The leadership style does not moderate budget participation and organizational commitment to managerial performance. Organizational culture moderates budget participation in managerial performance but organizational culture does not moderate the organizational commitment to managerial performance in the scope of the Directorate of Disease Prevention and Control of the Ministry of Health.
ABSTRAK
Keberhasilan suatu organisasi dalam mencapai tujuan sebagian besar tergantung pada kinerja manajerial. Penelitian ini bertujuan untuk menganalisis partisipasi penyusunan dan komitmen organisasi terhadap kinerja manajerial melalui gaya kepemimpinan dan budaya organisasi sebagai variable moderasi. Gaya kepemimpinan tidak memoderasi partisipasi anggaran dan komitmen organisasi terhadap kinerja manajerial. Budaya organisasi memoderasi partisipasi anggaran terhadap kinerja manajerial tetapi budaya organisasi tidak memoderasi antara komitmen organisasi terhadap kinerja manajerial di ruang lingkup Direktorat Pencegahan Dan Pengendalian Penyakit Kementerian Kesehatan.
JEL Classification: M41, H83
Analysis and Evaluation of Environmental Management System Implementation in Indonesian Zoo
Authors: Sang Ayu Putu Thania Parameswari Eka Putri  , Rafika Yuniasih  
Published: March 2021

ABSTRACT
This study aims to analyze and evaluate the environmental management system implementation at Bali Zoo. This study was conducted using a case study method. Results show that Bali Zoo does not implement an environmental cost reporting based on environmental management accounting and has yet to focus on developing a competitive advantage on its resources based on the resource-based view theory. This study helps Bali Zoo in preparing environmental cost report to evaluate the efficiency of resources used in the environmental management and to integrate the concept of environmental management accounting in Bali Zoo’s environmental management system.

ABSTRAK
Penelitian ini bertujuan untuk menganalisis dan mengevaluasi penerapan sistem manajemen lingkungan pada Bali Zoo. Penelitian ini dilakukan menggunakan metode studi kasus. Hasil penelitian menujukkan bahwa Bali Zoo tidak menerapkan penyusunan laporan biaya lingkungan berdasarkan akuntansi manajemen lingkungan dan belum berfokus untuk menciptakan keunggulan kompetitif pada sumber daya berdasarkan resource-based view theory. Penelitian ini membantu Bali Zoo dalam penyusunan laporan biaya lingkungan untuk mengevaluasi efisiensi sumber daya alam yang digunakan dalam pengelolaan lingkungan serta sebagai bentuk integrasi konsep akuntansi manajemen lingkungan terhadap sistem manajemen lingkungan pada Bali Zoo.
JEL Classification : M41, Q56
Kepemilikan Manajerial, Kepemilikan Institusi dan Komisaris Independen Terhadap Nilai Perusahaan Dengan Peran Integrated Reporting Sebagai Pemoderasi
Authors: Wahyudin Yudi , Suratno Suratno , Suyanto Suyanto 
Published: March 2021

ABSTRACT
The purpose of this study is to obtain empirical evidence of the influence of Good Corporate Governance towards Firm Value and after being moderated by the quality of Integrated Reporting. The sample in this study consisted of 95 financial statements of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The analysis technique uses Partial Least Square. The results and findings of the study show that Managerial Ownership and Independent Commissioners do not have affect towards Firm Value, while Institutional Ownership have affect towards Firm Value. Meanwhile, Managerial Ownership and Institutional Ownership do not have affect towards Firm Value after being moderated by Integrated Reporting. Meanwhile Independent Commissioners have a significant effect on Company Value after being moderated by Integrated Reporting.
ABSTRAK
Tujuan dalam penelitian ini untuk mendapatkan bukti empiris pengaruh Good Corporate Governance terhadap Nilai Perusahaan dan setelah dimoderasi oleh kualitas Integrated Reporting. Sampel dalam penelitian ini terdiri dari 95 laporan keuangan perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014-2018. Teknik analisis menggunakan Partial Least Square. Hasil dan temuan penelitian menunjukkan bahwa Kepemilikan Manajerial dan Komisaris Independen tidak berpengaruh terhadap Nilai Perusahaan, sedangkan Kepemilikan Institusi berpengaruh terhadap Nilai Perusahaan. Sementara itu, Kepemilikan Manajerial dan Kepemilikan Institusi tidak berpengaruh terhadap Nilai Perusahaan setelah dimoderasi oleh Integrated Reporting. Sedangkan Komisaris Independen berpengaruh signifikan terhadap Nilai Perusahaan setelah dimoderasi oleh Integrated Reporting.
JEL Classification : M41, G32
Determinan Net Profit Margin Laporan Keuangan Konsolidasian PT. ABC Power Group
Authors: Syafruddin Reinza 
Published: March 2021

ABSTRACT
This study aims to determine the effect of cash turnover, funding decisions, sales growth and company size on net profit margins at PT. Abcpower Group. This company is an electricity producer. The sample is 11 subsidiaries. Process data with EVIEWS 9.0 software. The Chow test is performed in testing panel data by selecting the fixed effect on the option panel›s cross section. The Haussman test is used to determine the most appropriate model to use is the fixed effect model. The results showed that cash turnover had an effect on the net profit margin. Funding decisions (DER) have no effect because existing funds are preferred to pay for operational costs. Sales growth has a significant positive effect on sales because the only way to increase current profit. The size of the company has no effect because many assets are not utilized optimally. The results of the study are expected to contribute to the company›s decision making. Future research can test other financial performance so that empirical evidence can be found regarding the relationship between the company›s financial components.
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh cash turnover, funding decisions, sales growth dan ukuran perusahaan terhadap net profit margin pada PT. Abcpower Group. Perusahaan ini merupakan produsen listrik. Sampel adalah 11 anak perusahaan. Olah data dengan software EVIEWS 9.0. Uji Chow dilakukan dalam pengujian data panel dengan memilih fixed effect pada cross section panel option. Uji Haussman digunakan untuk menentukan model yang paling tepat digunakan adalah model fixed effect. Hasil penelitian menunjukkan bahwa cash turnover berpengaruh terhadap net profit margin. Funding decisions (DER) tidak berpengaruh karena dana yang ada lebih diutamakan membayar biaya operasional. Sales growth berpengaruh signifikan secara positif terhadap karena penjualan satu- satunya cara untuk meningkatkan profit saat ini. Ukuran perusahaan tidak berpengaruh karena banyak aset yang tidak termanfaatkan secara optimal. Hasil penelitian diharapkan dapat memberikan kontribusi dalam pengambilan keputusan perusahaan. Riset mendatang dapat menguji kinerja keuangan lain agar dapat diketahui bukti empiris terkait hubungan antara komponen finansial perusahaan.
JEL Classification: M41, O43
Fraud Diamond dan Deteksi Kecurangan Laporan Keuangan Perusahaan Food and Beverage di Bursa Efek Indonesia
Authors: Rasiman Rasiman , Rachbini Widarto 
Published: March 2021

ABSTRACT
The development of the national economy in the foreseeable future still shows uncertainty due to increasing competition in the business world. The food and beverage industry also has an important role in the development of the industrial sector. Its contribution to the Gross Domestic Product (GDP) of the non-oil industry is the largest compared to other subsectors which reached 33.6 percent in the third quarter of 2016. This research is to test and analyze the influence of diamond fraud factors (pressure, opportunity, rationalization and capability) against financial statement fraud. This study uses secondary data. The research sample was a Food and Beverage company listed on the Indonesia Stock Exchange in the period 2012 to 2016, with a total sample of 60. The sample method used was the documentation and literature. This study uses Partial Least Squares (PLS) version 3.0 for processing data with the results of the study showing that the pressure variable is measured by indicators of financial stability, opportunity variables as measured by the nature of industry, rationalization variables measured by auditor changes and capability variables measured by director changes affect financial statement fraud.
ABSTRAK
Perkembangan ekonomi nasional dalam beberapa waktu kedepan masih menunjukkan ketidakpastian akibat dari semakin ketatnya persaingan di dunia bisnis. Industri makanan dan minuman juga mempunyai peranan penting dalam pembangunan sektor industri. Kontribusinya terhadap Produk Domestik Bruto (PDB) industri non migas merupakan yang terbesar dibandingkan subsektor lainnya yang mencapai 33,6 persen pada triwulan III pada tahun 2016. Penelitian ini adalah menguji dan menganalisis pengaruh faktor- faktor fraud diamond (pressure, opportunity, rationalization dan capability) terhadap financial statement fraud. Penelitian ini menggunakan data sekunder. Sampel penelitian adalah perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia pada periode 2012 sampai 2016, dengan jumlah sampel sebanyak 60. Metode sampel yang digunakan penelitian adalah dokumentasi dan kepustakaan. Penelitian ini menggunakan Partial Least Squares (PLS) versi 3.0 untuk pengolahan data dengan hasil penelitian menunjukan bahwa variabel pressure yang diukur dengan indikator financial stability, variabel opportunity yang diukur dengan nature of industry, variabel rationalization yang diukur dengan auditor changes dan variabel capability yang diukur dengan director changes berpengaruh terhadap financial statement fraud.
JEL Classification: M40, M48
Kepatuhan Wajib Pajak UMKM: Pengetahuan Pajak, Sanksi Pajak, dan Modernisasi Sistem
Authors: Putra Afuan Fajrian 
Published: March 2021

ABSTRACT
This research aims to examine the factors that have an influence on tax compliance. The independent variables used in this study are the variables of tax knowledge, tax sanctions, and tax modernization that will be tested partially and simultaneously on their influence on tax compliance. This study will examine these factors both simultaneously and partially. The population of this study is all MSMEs registered in the Office of Cooperatives, Small and Medium Enterprises, Sleman Regency. While the determination of the number of samples in this study using the Slovin formula and obtained the results of 100 respondents. However, not all data can be processed but as many as 85 respondents. Data collection techniques used in this study were to use a questionnaire and data analysis methods using multiple regression with analysis tools using SPSS version 16. The results of this study indicate that partially and simultaneously variables of tax knowledge, tax sanctions, and modernization have a significant effect on MSME tax compliance.
ABSTRAK
Penelitian yang dilakukan ini bertujuan untuk menguji faktor-faktor yang memiliki pengaruh terhadap kepatuhan pajak. Variabel independen yang digunakan dalam penelitian ini adalah variabel pengetahuan pajak, sanksi pajak, dan modernisasi pajak yang keseluruhannya akan diuji pengaruhnya baik secara parsial maupun simultan terhadap kepatuhan pajak. Populasi dari penelitian ini adalah seluruh UMKM yang terdaftar di Dinas Koperasi, Usaha Kecil, dan Menengah Kabupaten Sleman. Sedangkan penentuan jumlah sampel dalam penelitian ini menggunakan rumus Slovin dan didapatkan hasilnya sebanyak 100 responden. Akan tetapi tidak semua data dapat diolah melainkan sebanyak 85 responden. Teknik pengambilan data yang dilakukan dalam penelitian ini adalah menggunakan kuesioner dan metode analisis data menggunakan regresi berganda dengan alat analisis menggunakan SPSS versi 16. Hasil dari penelitian ini menunjukkan bahwa secara parsial dan simultan variabel pengetahuan pajak, sanksi pajak, dan modernisasi berpengaruh signifikan terhadap kepatuhan pajak UMKM.
JEL Classification: H25, D90
Aspek Religi dan Kepribadian dalam Novel Tuhan, Aku Kembali Karya Haidar Musyafa
Authors: Rusli Sri Mulyani 
Published: March 2021

This research is motivated by aspects of Islamic religious values with the personality contained in the novel by Haidar Musyafa, namely God I Return. The value aspects reviewed include the values of aqidah, sharia values and moral and personality values.
This research aims to describe the values of aqidah, sharia and morals as well as the personalities of the characters in the Haidar Musyafa novel. This study uses a qualitative type with descriptive analysis method. Analysis of the data taken is based on religious and psychological data so that it can be concluded that the value of aqidah in the Haidar Musyafa novel includes (a) having faith in Allah SWT which is seen in Umi's character who is flat in his statement that Allah's pleasure depends on the pleasure of parents. (b) having faith in the book of Allah SWT which can be seen in the character of Jefrrey who always reads the Koran in every step. (c) have faith on the Day of Judgment which is seen when Uje dreams of death and repents.
The value of sharia is reflected in the character of Apih who always reminds her children to always pray in congregation and not to leave prayers. The moral values contained in the novel include (a) morals towards the creator, namely Allah SWT, which is reflected in the character of Jefrrey who initially behaved badly then repented to become a good person. (b) morals towards fellow human beings which is reflected in the character of Jefrrey who likes to do bad things, behaves rudely and is disobedient to his parents.
Who finally got the guidance to be a good person. (c) Moral towards oneself is reflected in the character of Uje who realizes his mistakes and does not torture himself any longer from disobedience. The personality aspect is reflected in the behavior of Uje who really does Allah's orders after receiving guidance, And habits that often give charity.
Coming together at a distance: How language researchers across the globe met for the 1st Educational Role of Language online Session “Language and Teacher Language Identity” – A report
Authors:   University of California, USA, Bailey Alison L. 
Published: March 2021

The 1st Educational Role of Language online session on the theme of “Language and Teacher Language Identity” organized and hosted by the International Association for the Educational Role of Language took place on May 5, 2020 in the homes and offices of language researchers all across the globe. A total of 16 papers was presented in workshop-style over the course of a day, spanning multiple time zones. Presenters hailed from across several continents, including Europe, North America and Asia. Attendees numbered 40 and joined from all around the world.	For many participants, the virtual gathering was an unexpected respite to the relentless challenges of this pandemic-stricken year. Academic conferences everywhere were being cancelled at the last minute. Where disappointment abounded, Michał Daszkiewicz (University of Gdańsk, Poland) and Dragana Božić Lenard (University of Osijek, Croatia), both part of the Educational Role of Language Network, were able to offer a unique and uplifting solution to our new “normal”. Folks came together using online communication technologies (Google Drive, Webex) to circumvent the dangers of gathering together at an in-person conference. Moreover, the virtual venue offered a much more collegial and intimate setting than can often be gleaned even from an in-person conference when attendees shift between different break-out sessions and rarely get to collectively experience a sustained set of presentations and follow-up conversations.
Efektifitas Komunikasi Melalui Komunikasi Primer Dan Sekunder Dalam Pembelajaran PAI Di SMP Negeri 2 Luyo Kecamatan Luyo Kabupaten Polewali Mandar
Authors: Yusuf Aco Fadly 
Published: March 2021

Penelitian ini bertujuan untuk mengetahui efektifitas komunikasi primer dan komunikasi sekunder dalam pembelajaran PAI di SMP Negeri 2 Luyo Kecamatan Luyo Kabupaten Polewali Mandar. Jenis penelitian ini adalah penelitian deksriptif dengan pendekatan kualitatif dan juga merupakan penelitian lapangan (field reseacrh). Adapun yang menjadi subjek penelitian ini adalah Guru PAI dan peserta didik di SMP Negeri 2 Luyo Kecamatan Luyo Kabupaten Polewali Mandar. Jenis data yang dikumpulkan adalah data primer dan sekunder. Metode pengumpulan data yang digunakan adalah metode observasi, wawancara dan telaah dokumen. Data-data yang telah dikumpulkan selanjutnya dianalisis dengan teknik analisis deskriptif kualitatif pola interaktif dengan aktivitas data reduction (reduksi data), data display (penyajian data), dan conclusion drawing/verification (penarikan kesimpulan/verifikasi.
Hasil penelitian menunjukkan bahwa komunikasi primer yang terjadi dalam pembelajaran PAI di SMP Negeri 2 Luyo Kecamatan Luyo Kabupaten Polewali Mandar adalah terlaksana secara efektif yang ditandai dengan adanya proses: (1) Guru menjelaskan materi pelajaran dengan bahasa yang mudah dipahami; (2) Memberikan motivasi kepada peserta didik; (3) Guru kreatif dalam tata kelas; (4) Guru bersikap ekspresif sebagai penguat komunikasi; dan (5) Komunikasi yang dua arah. Komunikasi sekunder yang terjadi dalam pembelajaran PAI di SMP Negeri 2 Luyo Kecamatan Luyo Kabupaten Polewali Mandar telah terlaksana secara efektif yang ditandai dengan: (1) Guru menggunakan power point sebagai alat bantu dalam komunikasi; (2) Tersedianya buku paket yang memadai sehingga dapat digunakan oleh guru dan peserta didik; dan (3) Adanya penggunaan LKS dalam proses pembelajaran.
Okul Yönetiminde Kültürel Sermaye ve Liderlik
Authors: GÖKALP Serkan 
Published: March 2021

Bu kitap, okul yönetiminde kültürel sermaye ve liderlik konularını ele almaktadır. Yazar, okul yöneticilerinin kültürel sermaye yeterliklerini ve kültürel liderlik rollerini incelerken, örgüt kültürü, okul kültürü, liderlik ve kültürel liderlik gibi kavramları da açıklamaktadır. Kitap, okul yöneticilerinin kültürel liderlik davranışlarını ve rollerini anlamak için önemli bir kaynak olarak değerlendirilebilir. Ayrıca, okul yöneticilerinin kültürel liderlik becerilerini ve yeterliklerini geliştirmek isteyenler için de faydalı olabilir. Bu çalışma, Dr. Serkan GÖKALP'in doktora tezinden üretilmiştir ve okul yönetiminde kültürel sermaye ve liderlik konularında daha fazla bilgi edinmek isteyenler için önemli bir kaynak olabilir.

This book addresses the topics of cultural capital and leadership in school management. The author explores the cultural capital competencies and cultural leadership roles of school administrators, while also explaining concepts such as organizational culture, school culture, leadership, and cultural leadership. The book can be considered an important resource for understanding the cultural leadership behaviors and roles of school administrators. Additionally, it can be useful for those who want to enhance their cultural leadership skills and competencies in school management. This study is based on Dr. Serkan GÖKALP's doctoral thesis and can be a valuable source for those who want to gain more knowledge on cultural capital and leadership in school management.