bluuebunny/crossref_metadata_2025_split huggingface dataset:
DEVELOPING ENGLISH MATERIAL FOR CRUISE LINE BARTENDER FOR STUDENTS OF INTERNATIONAL BALI INSTITUTE OF TOURISM
Authors: Rahayu Made Sri , Budasi I Gede 
Published: February 2021

This study aims to develop English for Cruise Line Bartender materials needed by Cruise Line Bartender students of The International Bali Institute of Tourism, to explain how the materials were developed, and to analyze the quality of the developed materials. This study adopts the design proposed by Dick and Carey (2001). The model proposed by Dick and Carey consists of several stages; 1) conducting need analysis (problem determination), 2) designing the model, 3) developing the model, 4) validating the model by experts, and 5) trying out the model (dissemination). The object of this study was the English for cruise line bartender at the International Bali Institute of Tourism. In collecting the data, three instruments were used namely questionnaires, guided interviews, and document analysis. The study shows that eight topics are required to be developed. The topics are getting to know you, setting up a bar, kinds of drink, drink recipe, and taking beverage order, we are sorry, cruise vacationers, and job interview. The materials were designed by following the English for Specific Purposes (ESP) material design involving input, content focus, language focus, and task. Since English for cruise line bartender is part of ESP that is under English for Occupational Purposes, the steps of the interactive data analysis method consist of data reduction, data display, and conclusion drawing. The results of expert judges' validation were analyzed descriptively by comparing the scores of two raters using Gregory's formula (2000). The quality of the developed materials was categorized as good material. Thus, it can be used as the source for learning by prospective the secretary of Cruise Line Bartender Program at The International Bali Institute of Tourism.Keywords: English Learning Materials, Cruise line, Bartender
Pengaruh Campuran High Purity Metanol (HPM) –Solar Menggunakan Sistem EGR terhadap Performa dan Emisi Jelaga Pada Mesin Diesel Injeksi Langsung
Authors: Setiawan Aa , Syaiful Syaiful 
Published: February 2021

Penelitian ini mempelajari pengaruh campuran HPM dan solar terhadap performa dan penurunan emisi jelaga pada mesin diesel. Parameter yang menjadi pertimbangan adalah torsi, daya, konsumsi bahan bakar spesifik dan efisiensi termal serta kepekatan asap. Sebuah mesin diesel injeksi langsung, 4 langkah, berpendingin air, naturally aspirated, Isuzu 4JB1, yang dilengkapi dengan sistem cooled-EGR digunakan pada penelitian ini dengan menggunakan campuran bahan bakar HPM-solar dengan rasio 0/100 5/95, 10/90, dan 15/85 berbasis volume dengan melakukan variasi pembebanan dari 25% sampai dengan 100% dengan interval 25%, pada putaran mesin konstan 2000 rpm. Pada setiap pembebanan, EGR divariasikan dengan laju EGR 0%, dan 100%.Hasil penelitian menunjukkan bahwa, dibandingkan dengan solar 100%, pemakaian campuran bahan bakar menurunkan daya mesin sebesar 4,69%, dimana daya semakin menurun seiring meningkatnya kandungan HPM. Diamati juga bahwa pemakaian campuran bahan bakar akan meningkatkan BTE sebesar 14,7%, sedangkan nilai BSFC,mengalami penurunan sebesar 10,29%. Pada sisi emisi, penggunaan campuran bahan bakar menurunkan emisi jelaga sebesar 59,32%dimana emisi jelaga menurun seiring dengan bertambahnya HPM dalam campuran bahan bakar. Berdasarkan hasil penelitian, kandungan H85M15 menghasilkan torsi dan daya yang mendekati diesel serta penurunan emisi jelaga tertinggi, sementaraH95M5 memberikan hasil terbaik dari sisi BSFC dan BTE.Kata kunci: Metanol Kadar Tinggi, EGR-Dingin, Mesin Diesel, Kepekatan Asap
THE ANALYSIS OF SETTLEMENT QUALITY USING GIS IN MEDAN LABUHAN
Authors: Podesta Ayu , Novira Nina 
Published: February 2021

This study aims to determine: (1) the quality of the residential neighborhood in the District of Medan Labuhan, (2) the distribution of the quality of the residential neighborhood in the District of Medan Labuhan. This research was conducted in Medan Labuhan District in 2020. All settlements in the Medan Labuhan sub-district are the research subjects. Data collection techniques used in this research are Image interpretation of Quickbird satellite imagery, field checks, and documentation. The data analysis technique used is descriptive qualitative analysis, quantitative analysis, and overlay analysis. The results of this study indicate that: (1) the quality level of the residential neighborhood in Medan Labuhan District is classified as medium with an area of 822.13 hectares or 84.24% of the residential area of Medan Labuhan District. (2) the distribution of the quality of the residential neighborhood is divided into three classifications, the widest one in the good quality level is in Pekan Labuhan with a total of 1 residential block covering an area of 21.1 Ha or 2.16% of the area of the residential block in Medan Labuhan District. Whereas for medium classification and poor classification, the widest range is in Kelurahan Besar with 22 settlement blocks covering an area of 216.36 hectares and poor classification with a total of 6 settlement blocks covering an area of 38.32 Ha or 22.17% and 3.92% of the area of the residential block in Medan Labuhan District respectively.
CHARACTER EDUCATION CARES ENVIRONMENT BASED ON LOCAL KNOWLEDGE IN URUG SOCIETIES BOGOR WEST JAVA
Authors: Irfani Fahmi , Bahagia Bahagia , Mangunjaya Fachruddin Majeri , Wibowo Rimun 
Published: February 2021

The objective of this research is to find out about character education cares environment based on local knowledge. The studies method used is ethnographic with qualitative approach. This method is implemented because the research is related to the social, traditional ceremony, customary societies, and social as well as cultural phenomena. The data are gathered through in-depth interview, observation, and documentation. The selection of respondent as samples uses purposive sampling technique. The result is probed meticulously through technique triangulation. The result shows that Urug societies have created societies character for the environment both social and ecology environment through applicating and conserve the tradition of heritage namely picking must ask for permission. The tradition is conducted collectively as societies habit when they release cultivating of paddies. There are two sorts of ceremony cultural such as Harvesting traditional ceremony (seren taun) and alms to earth (sedekah bumi). Permiting tradition in picking paddies must be conducted because they have the view that a person must admit to the god before planting paddies through alms to earth. When the time for harvesting coming, societies propose admitting again before collecting paddies in the field. Once after paddies have been stored, Urug societies held harvesting ceremony collectively as a form that they have been gratefully when they obtain paddies yield. The other is Urug societies avoid greedy principle, it enacts Urug societies avoid from the environment devastated typically land because they farm paddies only one time in a year rather than 3-4 periods in a year. Other is Urug societies have applicated environment ethics both ecocentrism and biocentrism perspective to preserve nature from ravage. They also select agriculture as their venue to survive because they think that farmer is honest person and vanish envy temper in their life. Farmer embedded cooperation, mutual assisting, and mutual supporting among them.
Blockchain Disruption on Management Accountant's Role: Systematic Literature Review
Authors: Saputro Vecco Suryahadi , Ritchi Hamzah , Handoyo Sofik 
Published: February 2021

Blockchain considered as an emerging technology that potentially disrupts how management accountant work and his role. This research intends to understand what Blockchain’s capabilities will disrupt the profession by conducting a systematic literature review (SLR). A protocol of SLR is inspired by Kitchenham, Van Akthley, and Okoli in their works. The protocol consists of identifying purpose and outcome research, definition research question, preparing search and review protocol, title and abstract screening, paper quality assessment, data extraction, and data analysis. MAXQDA was used to conduct the SLR protocol. Seven academic journal databases were used in the searching stage. Kitchenham’s guidelines inspire data extraction and narrative synthesis. This study finds that Blockchain enables the user to do real-time accounting, gather data for supervising and monitoring function, and streamline the accounting practice process. With these findings, the management accountant can prepare to blockchain disruption by upgrading his analytics and computation skills.
Perbedaan Reaksi Pasar terhadap Pelantikan Presiden dan Wakil Presiden Negara Indonesia Tahun 2019
Authors: Paramartha Daisuke Matsuzawa Gede , Mediatrix Ratna Sari Maria 
Published: February 2021

This research is an event study that aims to determine the market reaction arising from the inauguration of the president and vice president of Indonesia in 2019, against companies listed in the LQ45 stock sector on October 20, 2019, using the abnormal return indicator. Statistical tests used to test hypotheses are descriptive statistical tests, normality tests and paired sample t-test. The result of paired sample t-test on abnormal return is that there is no significant difference, which means the market does not respond to the event. These results indicate that the efficient market is not answered in the event of inducting the president and vice president of Indonesia in 2019 due to the absence of abnormal returns in it.
Keywords: Event Study; Market Reaction; Abnormal Return; President Election 2019.
Pengaruh Profitabilitas, Leverage dan Komite Audit pada Tax Avoidance
Authors: Antari Ni Wayan Desi , Ery Setiawan Putu 
Published: February 2021

The research aims to obtain empirical evidence regarding the effect of profitability, leverage, and audit committee on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The total population of 42 companies using the method of determining the sample is the method of non-probability sampling, especially purposive sampling so as to obtain a total sample of 168. Hypothesis testing is done by using multiple linear regression analysis techniques. The results showed the profitability and audit committee variable had no effect on tax avoidance. The leverage variable shows a significant positive effect on tax avoidance.
Keywords: Profitability; leverage; Audit Committee; CETR.
Faktor Pendukung dan Penghambat Niat Penggunaan Blockchain oleh Auditor di Kantor Akuntan Publik
Authors: Gero Vinsensa M. S. , Sadha Suardikha I Made 
Published: February 2021

This study aims to examine the factors that influence the intention to use Blockchain by auditors working at audit firm in Bali. The approach taken is based on a combination of the UTAUT and SQBT models. Performance Expectancy, Effort Expectancy, Socio-Cultural Factors and Facilitating Conditions are determined as enabler factors that support the intention to use Blockchain. The inhibiting factors were adapted from SQBT, namely Uncertainty, Loss Aversion, Sunk Costs and Regret Avoidance. The sampling method uses purposive sampling technique. The research data were obtained through a survey method and analysed using multiple linear regression. The results showed that effort expectancy and socio-cultural factors have positive influence on the intention to use Blockchain by auditors working at audit firm in Bali. Meanwhile, only sunk costs were found to have negative influence on the intention of using Blockchain by auditors.
Keywords: Blockchain; Enabler; Inhibitor; Auditor.
Perbandingan Reaksi Pasar atas Seasoned Equity Offering dengan Tujuan Investasi dan Membayar Utang
Authors: Bella Sri Lestari Ni Komang , Wirama Dewa Gede 
Published: February 2021

This research compares market reaction to seasoned equity offering (SEO) with investment purpose and debt repayment purpose. The research was triggered by pecking order theory’s. The sample of this research is 62 Indonesian public companies that carried out SEO during the 2013 to 2019 period. The SEO announcement date is used as event date. The event window is five days around the event date. Abnormal return is measured by market-adjusted model. The result of independent sample t-test shows that market reaction to SEO with investment purpose is better than market reaction to SEO with debt repayment purpose. Average cumulative abnormal return (CAR) of SEO with investment purpose is 0.038 and for SEO with debt repayment purpose is minus 0.006. The difference is statistically significant (p-value=0.011). Therefore, it is concluded that markets response to additional equity offering, in this case using SEO, depends on the purpose of the SEO.
Keywords: Seasoned Equity Offering; Market Reaction; Abnormal Return; Market-Adjusted Model.
Pengaruh Keahlian Profesional, Independensi, Tingkat Pendidikan dan Pengalaman Kerja terhadap Kinerja Pengawas Kas BPR
Authors: Cahyadi Hanafi , Wirakusuma Made Gede 
Published: February 2021

The purpose of this study was to determine the effect of professional expertise, independence, level of education and work experience on the performance of BPR Lestari Bali's cash supervisors. The sample collection technique used is the purposive sampling method. The determined number of samples was 31 Cash Supervisors at PT BPR Lestari Bali. The data analysis technique used is multiple linear regression analysis. The analysis showed that professional expertise, independence, level of education and work experience had a positive and significant effect on the performance of BPR cash supervisors. This indicates that the higher the professional expertise of the cash supervisor, the higher the independence attitude of the cash supervisor, the higher the level of education and the higher work experience a cash supervisor has, the more the performance of the BPR's cash supervisor in BPR Lestari Bali.
Keywords: Professional Expertise; Independence; Education; Experience; The performance.
Reaksi Pasar Atas Pengumuman Hasil Pemilihan Kabinet Kerja Jilid II Presiden Indonesia Tahun 2019
Authors: Putra Subawa I Gede , Sri Harta Mimba Ni Putu 
Published: February 2021

This study aims to determine the existence of market reaction to the Announcement of the Election Results of the Cabinet Work Volume II of the President of Indonesia in 2019. This research is an event study with event window for 7 days. The study was conducted on companies listed in the LQ-45 Index for the period August-January 2020. The population of this study were 45 companies listed in the LQ-45 index. The sampling method used is the purposive sampling method. Market reaction to the Announcement of the Election Results of the Cabinet Work Volume II of the President of Indonesia in 2019 was measured using abnormal returns. The data analysis technique used is the one-sample t-test. The test results show that there was a market reaction when the Announcement of the Results of the Election of Cabinet Work Volume II of the President of Indonesia in 2019.
Keywords: Event Study; Work Cabinet Announcement; Abnormal Return.
Love of Money, Machiavellian, Religiusitas dan Kinerja Auditor
Authors: Utami Dewi Ida Ayu Chintya , Gayatri Gayatri 
Published: February 2021

This study aims to determine the effect of love of money, machiavellian, religiosity on auditor performance. The population in this study were auditors working at the Public Accountant Firm in Bali which were listed in the Indonesia Public Accountants Institute Directory in 2019 so that a sample of 109 auditors was obtained using the technique of determining saturated sample data. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that love of money and machiavellian have a negative influence on the performance of auditors in public accounting firms in Bali and religiosity has a positive effect on auditor performance in public accounting firms in Bali. This research can provide information about love of money, machiavellian, religiosity on the performance of auditors of Public Accounting Firms in Bali, because it can affect the auditor's performance in achieving better work results.
Keywords: Love Of Money; Machiavellian; Religiosity.
Pengaruh Kebijakan Dividen terhadap Nilai Perusahaan dengan Kebijakan Hutang sebagai Variabel Moderasi
Authors: Santi Dharmastri Laksmi Ida Ayu , Budiartha I Ketut 
Published: February 2021

Firm value is defined as market value because firm value is able to provide prosperity for shareholders if the company's share price increases. The purpose of this study is to obtain empirical evidence of dividend policy on firm value and moderation of debt policy on dividend policy on firm value. The study used companies listed on the IDX for the 2016-2018 period with a sample of 37 samples. The analysis technique used is multiple linear regression analysis. Based on the research results, it is known that dividend policy has a negative effect on firm value, debt policy moderates the positive effect of dividend policy on firm value. Dividend policy has succeeded in improving company management. Debt policy can moderate dividend policy, because at the time of distributing dividends the dividend decision is determined by the amount of debt.
Keywords: Company Value; Dividend Policy; Debt Policy.
Pengungkapan Corporate Sosial Responsibility, Media Exposure dan Profitabilitas
Authors: Saraswati Erwin , Nindi Febryanti Upik , Sagitaputri Ananda 
Published: February 2021

This research examined the impact of corporate social responsibility (CSR) disclosure on firms’ profitability moderated by media exposure. The samples selected were 15 agricultural firms listed on Indonesian Stock Exchange for the period of 2016-2018. The data were analyzed using Moderated Regression Analysis (MRA). The result showed that CSR disclosure do not affect ROA, but media exposure had a direct effect to ROA. Based on the legitimacy theory, firms conduct CSR to align with societal values and norms. To earn legitimacy from the society, CSR needs to be communicated to channels that are easily accessed by the people, so the benefits of CSR can be realized into profits. Based on the research results, companies are expected to use their websites or social media more often to communicate their CSR activities.
Keywords: Corporate Sosial Responsibility; Disclosure; Profitability; Media Exposure.
Public Accounting Research and Theories: A Literature Review
Authors: Zamzami Faiz , Mukhlis Mukhlis 
Published: February 2021

The purpose of this study is to provide a structured overview of the literature on research on public accounting and the theories used by referring to articles published in four reputable international journals in 2009–2018. It is expected that this article can be a basis for future research and becomes a work request for more precise and focused research questions. A literature review-based approach with two important steps in the analysis of trends in public accounting research was used. First, journals as the source of the data are limited to four reputable international journals that published public sector research. Second, articles are divided into three areas that include financial accounting, management accounting, and auditing. A structured method was then used to analyze the relevant and identified articles. Results show that articles published in four leading international journals do not specifically discuss public accounting. So far, journals publishing public accounting remain rare. Of the four journals, articles in public reports are few. Ten popular theories on how to apply public accounting research were discussed.
g research.
Keywords: Public Accounting, Literature Review, Theory.
Analysis of Creating Shared Value in the Food and Beverage Industry
Authors: Saraswati Erwin 
Published: February 2021

This study analyzed the creating shared value (CSV) concept in the food and beverage industry using descriptive quantitative method. CSV is the practice of creating corporate policies and practices that enhance a company's competitiveness while simultaneously advancing the social and economic conditions in communities in which the company sells and operates. It is considered an enhanced version of CSR, which emphasizes the synchronization between social and economic progress. Thirteen listed food and beverage companies in Indonesia from 2015 to 2017 were analyzed, resulting in 39 firm-year observations. We conducted a content analysis on the sample CSR reports using Drozdz et al.’s (2015) indicators. Our analysis showed that companies created value mostly for their customers, since customers are especially important for these firms because of their prominent nature. The result supports the legitimacy theory, which stated that companies need to align their operations with the expectations of the society they operate in order to survive. In addition, the result suggests that food and beverage companies need to start creating more shared values for the society, their employees, the environment, and their suppliers. The CSV concept can be a strategic practice for companies.
Keywords: fiscal decentralization, inequality between regions/cities, regional spending, private investment, general allocation funds
Hubungan DAYA LEDAK OTOT LENGAN DAN DAYA LEDAK OTOT TUNGKAI TERHADAP AKURASI SMASH PADA PEMAIN BULUTANGKIS
Authors: Hera Helena Jelita , Winaya I Made Niko , Andayani Ni Luh Nopi , Sundari Luh Putu Ratna 
Published: February 2021

Bulutangkis merupakan salah satu cabang olahraga prestasi yang banyak diminati oleh masyarakat baik dari kalangan anak-anak sampai orang dewasa. Dari berbagai teknik dasar yang ada didalam permainan bulutangkis, smash merupakan teknik yang paling sering digunakan yaitu sekitar 53,9 % dengan tujuan untuk mendapatkan point. Salah satu unsur dari kemampuan fisik yang berperan dalam permainan bulutangkis yang mempengaruhi akurasi dari pukulan smash yaitu daya ledak otot baik yang berasal dari lengan maupun dari tungkai.
Tujuan dari penelitian ini adalah mengetahui gambaran umum dari daya ledak otot lengan, daya ledak otot tungkai dan akurasi smash pada pemain bulutangkis dan juga membuktikan adanya hubungan daya ledak otot legan dan daya ledak otot tungkai terhadap akurasi smash pada pemain bulutangkis. Penelitian ini adalah penelitian analitik cross sectional yang dilakukan pada bulan Maret 2019. Pengambilan sampel menggunakan teknik purposive sampling. Jumlah sampel penelitian yaitu 56 orang (29 laki-laki, 27 perempuan) yang berusia 18-20 tahun. Variabel independen pada penelitian ini yaitu daya ledak otot lengan yang diukur dengan menggunakan Medicine Ball Put Test dan daya ledak otot tungkai yang diukur dengan menggunakan Vertical Jump Test sedangkan variabel dependen yaitu akurasi smash yang diukur dengan menggunakan Tes Kemampuan Smash.
Hasil penelitian ini dengan menggunakan uji hipotesis korelasi ganda diperoleh nilai p 0,000 atau p < 0.05 dan nilai r 0,946.
Berdasarkan hasil penelitian tersebut maka dapat disimpulkan bahwa terdapat hubungan yang signifikan antara daya ledak otot lengan dan daya ledak otot tungkai terhadap akurasi smash pada pemain bulutangkis.