bluuebunny/crossref_metadata_2025_split huggingface dataset:
The occurrence of ovarian cancer in the population of urban and rural women, BRCA1 and BRCA2 genes mutation testing and the general rules on the patient’s consent to treatment
Authors: Połocka-Molińska Maria , Plagens-Rotman Katarzyna , Trusz Wojciech , Gwoździcka-Piotrowska Matylda , Jarząbek-Bielecka Grażyna , Molińska-Kulesza Anna , Kędzia Witold 
Published: May 2021

Abstract

Introduction. The BRCA1 and BRCA2 genes belong to suppressor genes that control the mechanisms of repairing various damages of the DNA double helix, regulate cell division, and the cell cycle. Mutations within these genes are associated with the hereditary ovarian and breast cancers.

Aim. Assessment of the frequency of testing BRCA1 and BRCA2 gene mutation in the population of women living in urban and rural environments with diagnosed ovarian cancer.

Material and methods. The study was conducted among 300 women seeking treatment or consulting a doctor from the Wielkopolska Oncology Center in Poznań, and patients treated in a home hospice in the Rawicz district in Wielkopolska province over the period 2016-2018.

Results. Among the respondents, the most were women aged from 36 to 40 (53.3%). The age of developing ovarian cancer for the women from cities is between 41 and 45. In the vast majority of women, i.e. 247 (82.3%), epithelial cancer was diagnosed. A marker that could indicate ovarian cancer, i.e. CA 125 antigen, was determined in more than half of 165 (55.0%). However, only in a few cases, in a total of 25 (8.3%) patients a test confirming the presence of BRCA1 and BRCA2 gene mutation was performed.

Conclusions. The possibility of testing for BRCA1 and BRCA2 gene mutation in all sick women and their closest family should be considered. Regardless of the age of women, it is important to raise awareness of the risk of ovarian cancer, encourage them to keep regular medical appointments, and perform diagnostic tests.
Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Kepemilikan Institusional dan Pengungkapan Sustainability Report
Authors: Madani Ni Kadek Novita , Gayatri Gayatri 
Published: May 2021

Sustainability report is measurable report that published by company regarding the economic, social, and environmental impacts of the company’s activity. This study aims to find the effect of profitability, company size, company age, and institutional ownership on sustainability report disclosures. The populations were listed companies on Indonesia stock exchange in 2016-2019 and published sustainability report as a sample. The method of determining sample using purposive sampling technique which is resulted 21 companies with 77 observations. The data analysis technique using multiple linier regression analysis which results profitability have no significant effect on sustainability report disclosure, company size in negative significant effect on sustainability report, companyaage have positive significant effect on sustainability report, and institutional ownership have no significant effectaon the sustainability report disclosure.
Keywords: Sustainability; Profitability; Size; Age; Institutional.
Penerapan Prinsip-Prinsip Good Corporate Governance dan Corporate Social Responsibility di Hotel Grahadi Kuta
Authors: Pramita I Gusti Ayu Adnya , Asri Dwija Putri I Gusti Ayu Made 
Published: May 2021

GCG and CSR in the tourism sector especially in the hotels industries do not show a significant development compared to other business sectors. Since hotels are using natural resources and involving the community to support their business, therefore it is necessary for hotel industries to implement GCG within their internal management as well as implementing their social responsibilities for the public. This study.aims to determine the implementation of GCG and CSR principles at Grahadi Hotel Kuta Bali. Data in this study were obtained through interviews with informants namely GM, HRD and accounting staff. Data generated in the form of manuscripts from in-depth interviews. The research method used is descriptive qualitative. Findings of this research showed that: 1) the implementation of the GCG principles of Grahadi Kuta Bali Hotel is in accordance with the 5 GCG principles. 2) The implementation of CSR Grahadi Kuta Hotel is in accordance with the Triple Bottom Line principle.
Keywords: Implementation; GCG Principles; CSR Principles; Grahadi Hotel.
Pergantian Auditor, Opini Audit, Financial Distress dan Audit Delay
Authors: Indrayani Putu , Wiratmaja I Dewa Nyoman 
Published: May 2021

Audit Delay is a period of time to complete the audit task from the closing date of the financial year to the date of completion of the audit report by an independent auditor. The purpose of this research is to examine whether there is an influence between auditor turnover, audit opinion and financial distress towards audit delay or not. This research was conducted at mining companies on the Bursa Efek Indonesia (BEI). There number of samples taken was 144, with nonprobability sampling method, especially purposive sampling. Data collection was carried out by non-participant observation. The analysis technique used is multiple linear regression analysis. The results of the analysis found that auditor switching had no effect on audit delay. These indicates prove that wether there is a change of auditors or not has doesn’t affect the audit delay. Opinion of audit brought a negative effect on audit delay. Financial distress brought a positive effect on audit delay.
Keywords: Audit Delay; Auditor Switching; Auditor Opinion; Financial Distress.
Good Corporate Governance, Motivasi, Gaya Kepemimpinan dan Kinerja Karyawan
Authors: Yanthi Ni Kadek Ari Kusna , Wirasedana I Wayan Pradnyantha 
Published: May 2021

BPD Bali’s bank is a commercial bank engaged in the banking sector. The achievement of Bank BPD Bali's credit targets cannot be separated from employee performance, because with the maximum performance of employees the target set will be achieved. This study aims to determine the effect of GCG, motivation, and leadership style on the performance of employees of Bank BPD Bali’s in Badung Regency. The populations used in this study were 2 branch offices and 7 sub-branch offices in Badung Regency with the determination of the sample using purposive sampling method, the total sampels was 57 respondents. The data analysis technique is multiple linear analysis. The results of the study showed that GCG, motivation, and leadership style had a positive effect on the performance of the employees of Bank BPD Bali’s in Badung Regency, by implementing Good Corporate Governance, motivation and leadership style will improve employee performance.
Keywords: Good Corporate Governance; Motivation; Leadership Style; Employee Performance.
Pengetahuan Perpajakan, Sanksi Pajak Kesadaran Wajib Pajak dan Kepatuhan WPOP Sektor UMKM
Authors: Kartikasari Ni Luh Gede Santhi , Yadnyana I Ketut 
Published: May 2021

The purpose of this study was to examine the effect of tax knowledge, tax sanctions, and awareness of taxpayers on MSME sector taxpayer compliance. A total of 98 individual taxpayers of the MSME sector were selected as respondents using the Slovin formula. The sampling method in this study is accidental sampling and the data analysis technique of this study uses multiple linear regression analysis. The results of this study indicate that tax knowledge, tax sanctions and awareness of taxpayers have a positive effect on tax compliance of SMEs.
Keywords: Time Budget Pressure; Pressure Management; Locus of Control; Dysfunctional Behavior; Auditor Performance.
Analisis Perbandingan Kinerja Keuangan Setelah Merger atau Akuisisi
Authors: Akhbar Rizky Trinanda , Nurdin Ali , Maspupah Ulfa Siti 
Published: May 2021

This study aims to investigate the company's financial performance before and after a merger or acquisition process. The research focuses on the financial performance of companies listed in Indonesia Stock Exchange that did a merger or acquisition in 2012. Secondary data from financial statements was collected and analyzed for four years before and four years after the merger or acquisition. The variables examined are profitability ratios (NPM, ROI, ROA and ROE), activity ratios (TATO and FATO), market ratios (EPS and PER), liquidity ratios (CR and QR) and solvency ratios (DR and DER). Non probability sampling method with a purposive sampling approach is used to determine the samples of this study. Using descriptive statistical test we find that financial performance before a merger or acquisition is fluctuating while after a merger or acquisition tends to decline. In other words, merger and acquisition not effective yet to improve company’s financial performance.
Keywords: Acquisition; Financial Performance; Merger.
The Future Of Accounting Profession in The Industrial Revolution 4.0: Meta-Synthesis Analysis
Authors: Rosi Ni Made Kariana , Mahyuni Luh Putu 
Published: May 2021

Various appearances of applied technology, such as Artificial Intelligence (AI), Internet of Things (IoT), and Big Data are all Industrial Revolution 4.0 characteristics that can change the business model. This research aims to explore how the advancement of Industrial Revolution 4.0 technology might disrupt the accounting profession. This research applied meta-synthesis method. The results of this study illustrated that the importance of development in the accounting sector is to keep pace with technological advances in industry 4.0. This must be balanced with the development of knowledge in the field of accounting so that all types of development can be carried out as well as possible. The findings showed that the appearance of various kinds new technology had a very significant impact in the development of the accounting profession. Further research should be able to discuss the Industrial Revolution 4.0 impact in more depth and can be linked to other accounting professions, such as internal auditors.
Keywords: Accounting Profession; Industrial Revolution 4.0; Technology.
Aksesibilitas Informasi, Sistem Pengendalian Internal, Pelatihan, dan Akuntabilitas Pengelolaan Dana Desa: Peran Teknologi Informasi
Authors: Shafira Alma Yumna , Utami Evy Rahman 
Published: May 2021

This research aims to examine the effect of village information accessibility, internal control systems, village apparatus training on the accountability of village fund management with the use of information technology as a moderating variable. The sample was selected using the proportional stratified random sampling method. Analysis technique uses multiple linear regression and linear regression with the absolute different value test. The results of this research showed that the accessibility of village information and the internal control system have a positive effect on the accountability of village fund management, the use of information technology reinforces the positive influence of the internal control system on the accountability of village fund management. However, training for village officials has no effect on the accountability of village fund management.
Keywords: Accessibility; Internal Control System; Training; The Information Technology; Accountability; Village Fund.
Peran Mediasi Skeptisme Auditor pada Pengaruh Kompleksitas Tugas dan Pengalaman Auditor terhadap Audit Judgement
Authors: Kiswati Novalita Budi , Sudaryati Erina 
Published: May 2021

This study aims to analyze the mediating role of auditor skepticism on the effect of task complexity and experience on audit judgment at KAP in Surabaya. This research is a quantitative study using a questionnaire as the research data instrument. The population of this study were auditors from Public Accountant Office Surabaya who were listed in IAPI in 2020. The sampling technique used was purposive sampling, so that the sample size was 45 active auditors in Public Accountant Office Surabaya.The data analysis technique used was path analysis and sobel test. The results showed that the complexity of the task and experience had a positive effect on audit judgment through the auditor’s skepticism. These results explain that auditors who increasingly show higher skepticism will be able to support the improvement of the quality of the audit judgment made even though the complexity of the audit task is getting heavier. On the other hand, auditors who are experienced or inexperienced in conducting audits will show better quality audit judgment when able to show more frequent skepticism.
Keywords: Task Complexity; Experience, Skepticism; Audit Judgment.
The Effect of Economic Openness, Democracy, and Institutional Quality on Indonesia Exports to ASEAN Plus Three
Authors: Wikantioso Wikanatioso 
Published: May 2021

The ASEAN Charter Agreement and the cooperation of the East Asia Free Trade Area ASEAN+3 provide momentum for ASEAN countries to increase economic openness, strengthen the application of democratic principles, and improve institutional quality to enhance trade cooperation. This study aims to explore the role of economic openness, democracy, and institutional quality in increasing Indonesia's exports to ASEAN countries plus three during the 1996-2017 period using the augmented gravity model. The results showed that the openness of ASEAN+3 to trade (trade% of GDP), democracy, and institutional quality of Indonesia and ASEAN+3 as Indonesia's export destination had positive effects in increasing Indonesia's exports to ASEAN+3. However foreign direct investment in Indonesia and ASEAN+3 does not affect the export.
Keyword: trade gravity model, economic openness, democracy, governance institution, Indonesia's export, ASEAN+3
Peran social media marketing gabag indonesia dalam mempertahankan brand equity pada pandemi covid-19
Authors: Azizah Sarah 
Published: May 2021

This study discusses the role of Gabag Indonesia's social media marketing in maintaining brand equity in the Covid-19 pandemic. The problem of this research is that the Covid-19 pandemic that occurred in Indonesia has caused many losses to the existing business and economic sectors and the cessation of direct sales, especially in the retail sector, and forcing brands to carry out activities online, namely through social media. The formulation of the problem in this study is how the role of social media Marketing for Gabag Indonesia in maintaining brand equity in the Covid-19 pandemic? Qualitative descriptive research method is used to analyze the problems that exist in this study. The conclusion of this study is the importance of the role of Social Media Marketing of Gabag Indonesia in maintaining brand equity during the Covid-19 pandemic. Keywords: Pandemic; Covid-19; Social Media; Marketing, Brand Equity.
Komunikasi dan pemaknaan nilai kewirausahaan di hipmi bpc kota padang
Authors: Himni Lailatul , Roem Elva Ronaning , Miko Alfan 
Published: May 2021

The phenomenon of entrepreneurship or what's knowing as entrepreneur this time involved a lot of young people. In the HIPMI organization, BPC Padang City also make young age a requirement to become member. Entrepreneur who have entrepreneurial values can survive in doing business development and they can also be said to win in competition. This achievement can't be separated from the role of communication. Communication experience played by entrepreneurs, verbal and non-verbal communication carried out by entrepreneur as leader can be effective communication so that it has an impact on business success. Through this qualitative research, the researcher will observe the experience of the role of entrepreneurial cultural communication. Researchers will find out how the role of cultural communication carried out by entrepreneurs can build and apply entrepreneurial values to their business. The value of entrepreneurship is the main key in achieving success. When someone has an entrepreneurial spirit, then of course they will continue to survive. The entrepreneurial value of entrepreneurs is very much needed in the business, because order to achieve their business goals and improve the quality of existing business competition. Keywords: Enterpreneur, Comunication Experiences, Meaning
PENGARUH DEBT TO EQUITY RATIO, PROFITABILITY DAN FIRM SIZE TERHADAP EFFETIVE TAX RATE SERTA DAMPAKNYA TERHADAP DIVIDEND PAYOUT RATIO
Authors: Gunawan Toni , Rusdianti Endang 
Published: May 2021

<p class="Default">Penelitian ini dilakukan untuk menguji pengaruh <em>Debt to Equity Ratio, Profitability</em> dan <em>Firm Size</em> terhadap <em>Efective Tax Rate</em> serta dampaknya terhadap <em>Dividend Payout Ratio</em>. Tujuan dari penelitian ini adalah untuk mengukur dan menganalisis pengaruh <em>Efective Tax Rate</em> dan rasio-rasio keuangan perusahaan (<em>Debt to Equity Ratio, Profitability</em> dan <em>Firm Size</em>) terhadap <em>Dividend Payout Ratio</em> pada perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2012 - 2016. Dan diperoleh sampel sebanyak 16 perusahaan. Teknik analisis yang digunakan menggunakan <em>Structural Equation Modeling</em> (SEM).</p><p class="Default"> Hasil penelitian menunjukkan hubungan signifikan antara variabel profitabilitas, <em>Profitability</em> dan <em>Firm Size</em> dengan <em>Efective Tax Rate</em> dan <em>Profitability</em> dan <em>Firm Size</em> dengan <em>Dividend Payout Ratio</em> . Penelitian ini juga menunjukkan hubungan tidak signifikan antara <em>Debt to Equity Ratio</em> dengan <em>Efective Tax Rate</em> dan variabel <em>Debt to Equity Ratio </em>dan<em> Efective Tax Rate</em> dengan <em>Dividend Payout Ratio</em>. Pada penelitian ini menunjukkan bahwa <em>Efective Tax Rate</em> tidak terbukti memediasi hubungan antara <em>Debt to Equity Ratio, Profitability</em> dan <em>Firm Size</em> terhadap <em>Dividend Payout Ratio</em>.</p>
PERAN MOTIVASI KERJA DALAM MENJEMBATANI ANTARA KARAKTERISTIK PEKERJAAN DAN KOMPENSASI TERHADAP KINERJA PEGAWAI NON ASN DI KECAMATAN PAKIS AJI, JEPARA
Authors: Setyawan Indra Hary Tri , Harahap Pahlawansyah 
Published: May 2021

<p>Tujuan dalam penelitian ini adalah untuk menganalisa pengaruh karakteristik pekerjaan dan kompensasi terhadap motivasi kerja, serta menganalisa pengaruh karakteristik pekerjaan, kompensasi dan motivasi kerja terhadap kinerja pegawai.</p><p>Populasi dalam penelitian ini adalah seluruh pegawai kelurahan non ASN di Kecamatan Pakis Aji, Jepara yang berjumlah 101 dengan metode penentuan sampel yang dipergunakan adalah sensus sampling, yang artinya keseluruhan jumlah populasi dijadikan sampel penelitian. Alat analisis menggunakan SEM (<em>struktur equitions modeling</em>)</p><p>Hasil penelitian membuktikan bahwa karakteristik pekerjaan dan kompensasi berpengaruh signifikan terhadap motivasi kerja. Karakteristik pekerjaan dan kompensasi tidak berpengaruh terhadap kinerja pegawai. Motivasi kerja berpengaruh signifikan terhadap kinerja pegawai.</p><p> </p><p>The purpose of this study is to analyze the effect of job characteristics and compensation on work motivation, and analyze the influence of job characteristics, compensation and work motivation on employee performance.</p><p>The population in this study were all employees of non-ASN urban villages in Pakis Aji Subdistrict, Jepara, which numbered 101 with the method of determining the sample used was census sampling, which means that the total population was used as the research sample. Analysis tools using SEM (structural modeling equations)</p><p>The results of the study prove that job characteristics and compensation have a significant effect on work motivation. Job characteristics and compensation do not affect employee performance. Work motivation has a significant effect on employee performance.</p><pre style="text-align: justify;"><em><span style="font-size: 11.0pt; font-family: 'Times New Roman','serif';">The purpose of this study is to analyze the effect of job characteristics and compensation on work motivation, and analyze the influence of job characteristics, compensation and work motivation on employee performance.</span></em></pre><pre style="text-align: justify;"><em><span style="font-size: 11.0pt; font-family: 'Times New Roman','serif';"> The population in this study were all employees of non-ASN urban villages in Pakis Aji Subdistrict, Jepara, which numbered 101 with the method of determining the sample used was census sampling, which means that the total population was used as the research sample. Analysis tools using SEM (structural modeling equations)</span></em></pre><span style="font-size: 11.0pt; font-family: 'Times New Roman','serif'; mso-fareast-font-family: Calibri; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;" lang="EN-US"> The results of the study prove that job characteristics and compensation have a significant effect on work motivation. Job characteristics and compensation do not affect employee performance. Work motivation has a significant effect on employee performance.</span>
PENGARUH TECHNOLOGY ACCEPTANCE MODEL (TAM) DAN TRUST TERHADAP INTENSI PENGGUNA INSTAGRAM
Authors: Sukma Erlangga Andi , Hadi Musthofa , Nikmah Farika 
Published: May 2021

<p>Studi ini meneliti perilaku adopsi individu dari situs jejaring sosial paling populer saat ini Instagram. Pengaruh pada intensi terhadap penggunaan jejaring sosial berdasarkan persepsi kemudahan penggunaan individu (PEU), persepsi kemanfaatan (PU) dan kepercayaan secara empiris diperiksa dengan kumpulan data primer dari 95 mahasiswa Administrasi Bisnis di Politeknik Negeri Malang, pengguna Instagram dikumpulkan dari survei kuesioner. Hasil penelitian menunjukkan bahwa model TAM media sosial yang diusulkan dalam penelitian ini mendukung semua hipotesis intensi terhadap penggunaan media sosial. Hasil penelitian ini memberikan bukti untuk pentingnya variabel kunci tambahan untuk TAM dalam mempertimbangkan keterlibatan pengguna di situs media sosial dan strategi bisnis terkait media sosial lainnya.</p><p><em>This study examines individual adoption behavior of the most popular social networking site Instagram. The influences on the intetion toward using social networkinf based on individual s perceived ease of use (PEU), perceived usefulness (PU) and trust is empirically examined with a primary data set of 95 students of Business Administration at State Polytechnic of Malang, users of Instagram gathered from a questionnaire survey. The results demonstrate that the revised social media TAM model proposed in this study supports all the hypotheses of intention toward using social medial. The results of this study provide evidence for the importance of additional key variables to TAM in considering user engagement on social media sites and other social-media related business strategies.</em></p>
DETERMINAN KINERJA PEGAWAI DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING
Authors: Ginanjar Muhammad Syukron , Indarto Indarto , Santoso Djoko 
Published: May 2021

<p>Penelitian ini bertujuan untuk mengetahui hubungan antara beban kerja dan kerjasama tim terhadap kinerja Pegawai dengan motivasi kerja sebagai variabel intervening. Jumlah populasi sejumlah 175. Sampel penelitian ini menggunakan 158 responden yaitu dari Pegawai Negeri pada Polri di Bagsumda Polres Jajaran Polda Jateng. Alat analisis yang digunakan pada penelitian ini adalah SEM. Hasil penelitian menunjukkan bahwa variabel independen (beban kerja) mempengaruhi kinerja Pegawai. Motivasi kerja terbukti sebagai variabel mediasi antara beban kerja terhadap kinerja Pegawai.</p><p>This study aims to determine the relationship between workload and teamwork on employee performance with work motivation as an intervening variable. The total population is 175. The sample of this study used 158 respondents, namely from the Civil Servants at the National Police in Bagsumda, Central Java Regional Police. The analytical tool used in this study is SEM. The results showed that the independent variable (workload) affected the employee's performance. Work motivation is proven as a mediating variable between workload and employee performance.</p><p> </p>