bluuebunny/crossref_metadata_2025_split huggingface dataset:
Una Perspectiva de la Integralidad. A 10 años de la creación del Consejo Social de la Universidad Nacional de La Plata
Authors: Adriani Héctor Luís , Iglesias Inés , Leavi Gardoni Carlos Alberto , Rial Silvina Soledad , Saralegui Gustavo David , Veira Verónica Yanet 
Published: February 2021

Desde la recuperación democrática las Universidades Nacionales Públicas han reconocido la importancia de la Extensión como la principal expresión del Compromiso Social Universitario. En la UNLP la reforma estatutaria del 2008 implicó un importante reconocimiento a la misma al precisarse sus alcances y significado. En base a ello y en un contexto de avance y consolidación de las organizaciones sociales en la vida social y política del país, la UNLP impulsó acciones que posibilitaron una mayor inserción en los territorios y una apertura a los diferentes actores sociales mediante la conformación del Consejo Social.
A través de la construcción consensuada de una agenda comunitaria y de un permanente trabajo interactoral, el Consejo Social se propone abordar las principales problemáticas socio económicas, políticas, culturales y ambientales de la Región y acordar colectivamente estrategias de abordaje de las mismas. Desde su creación el Consejo Social ha llevado a cabo una experiencia que espera contribuir a la reorientación de las prácticas de docencia, investigación, transferencia y extensión, contribuyendo a la formación integral de los futuros profesionales, aportando a la consolidación de ciudadanías cada vez más democráticas. El propósito de este artículo es presentar la perspectiva y reflexiones surgidas a partir de la experiencia del Consejo Social, desarrollada desde su creación en 2010.
Pengaruh Implementasi Total Quality Management pada Kinerja Manajerial Perusahaan Otobus Pariwisata di Kota Denpasar
Authors: Tri Bhuwana Dewi I Gusti Ayu , Putri I Gusti Ayu Made Asri Dwija 
Published: February 2021

Total Quality Management (TQM) is a modern management concept that seeks to provide an appropriate response to existing changes. The purpose of this study was to determine the effect of aspects on TQM, namely focus on customers, obsession with quality, continuous improvement and employee involvement and empowerment on the managerial performance of tourism OC. Respondents in this study were all employees of 8 tourism otobus companies in Denpasar that were determined by the non-probability sampling method, namely saturated sampling. Data collection is done by questionnaire with data analysis techniques, namely multiple linear regression. Based on the results of the analysis shows aspects of TQM namely customer focus, obsession with quality, continuous improvement and employee involvement and empowerment have a positive and significant effect on managerial performance on tourism OCs in Denpasar.
Keywords: Organizational Theory; Total Quality Management; Managerial Performance.
Analisis Perbedaan Kinerja Perusahaan antara Perusahaan yang Terindeks LQ45 dengan Perusahaan Non LQ45
Authors: Gandawati Ida Ayu Nyoman Utari , Wirakusuma Made Gede 
Published: February 2021

This study aims to determine and obtain empirical evidence about the difference performance of companies in LQ45 indexed companies and non-LQ45 companies. This research was conducted at non-financial companies on LQ45 indexed companies and non-LQ45 companies listed on the Indonesia Stock Exchange in 2016-2018. The sample of this study is chosen using purposive sampling technique and 45 non-financial companies were obtained for each LQ45 and non-LQ45 indexed group of companies, so the number of observations in this study was 270 observations. The data analysis technique used is the Mann-Whitney U Test. The results showed that the LQ45 indexed group of companies had a higher average liquidity and profitability compared to non-LQ45 companies, while in terms of average the leverage value of LQ45 companies was lower compared to non-LQ45 companies.
Keywords: Company Performance; LQ45; Non LQ45.
Transaksi Pihak Terkait atas Biaya Audit: Peran Efektivitas Komite Audit
Authors: Kristiyani Dian 
Published: February 2021

The purpose of this study is to analyze the effect of related party transaction and the effectiveness of audit committee on audit fee. This research uses samples a manufacturing company in Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 118 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 58,7 percent. The results show that related party transactions have a significant positive effect and the effectiveness of the audit committee has a significant negative effect on audit fees.
Keywords: Related Party Transaction; Effectiveness Of Audit Committee; Audit Fee.
Pengaruh Struktur Kepemilikan dan Faktor Keuangan terhadap Kebijakan Dividen
Authors: Benu Yohanes Rudolf 
Published: February 2021

The ownership structure and financial factors are considered influential to the dividend policy of a company. Thus the aim of this study is to examine the effects of institutional ownership, managerial ownership, liquidity, leverage, and profitability on dividend policy. This study uses quantitative approach and analyzes samples taken from the financial statements of 161 different manufacturing companies listed in the Indonesian Stock Exchange between 2015-2017. These samples are then selected using purposive random sampling in which only 49 samples fit the criteria. The data analysis technique used is the multiple linear regression analysis technique. This study concludes that institutional ownership, managerial ownership, liquidity, and profitability have positive and significant effects on dividend policy. However, leverage has a insignificant effect on dividend policy.
Keywords: Dividend Policy; Institutional Ownership, Managerial Ownership; Liquidity; Leverage; Profitability.
Pengaruh Implementasi Kebijakan Pemeriksaan dan Forensik Digital terhadap Kualitas Pemeriksaan dan Keberhasilan Penerimaan Pajak
Authors: Dian Shavitri Luh Putu , Sri Darma Gede 
Published: February 2021

This study aims to obtain empirical evidence on the influence of the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics toward tax audit quality and tax revenue in Bali Regional Office of Directorate General of Taxes. The approach that is used is quantitative approach using purposive sampling method in determining sample and Partial Least Square (PLS) method as data analysis technique. This study revealed that the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics has a positive and significant effect toward tax audit quality and tax revenue collection. Indonesia's tax ratio is still relatively low.
Keywords: Taxpayer Audit Priority; Bank Account Opening; Digital Forensics; Tax Audit Quality, Tax Revenue.
Kepemimpinan Etis pada Penerapan Strategi CSR dalam Perspektif Asta Brata
Authors: Anindita Ria , Hamidah Hamidah 
Published: February 2021

The leader's approach to the CSR program has positive results on achieving loyalty and customer satisfaction which can affect CSR performance. Weak public pressure on CSR reporting makes leaders understand the importance of CSR disclosure in company policy. The search for ethical leadership values can follow the teachings of Asta Brata's leadership values. The value of Asta Brata in describing the reality of CSR will be easier to digest and learn by using metaphors, especially for those who do not have direct experience. Asta Brata values include Mahambeg Mring Samudro, Mahambeg Mring Maruto, Mahambeg Mring Bhumi, Mahambeg Mring Angkasa, Mahambeg Mring Condro, Mahambeg Mring Dahana, Mahambeg Mring Suryo, and Mahambeg Mring Kartika. This value is the value that ethical leaders must have in influencing employees towards the goals of a shared CSR strategy. Value Asta Brata can answer the phenomenon of CSR programs but only symbolically and does not have ethical elements and concern for social and community issues.
Keywords: Ethical Leadership; CSR; Asta Brata; Metaphor.
Religiusitas, Persepsi Korupsi Pajak Pelayanan Fiskus dan Kepatuhan Wajib Pajak
Authors: Mahasurya I Gst Ngurah Agastya , Budiartha I Ketut 
Published: February 2021

This study aims to examine the effect of religiosity, perceptions of tax corruption, and the tax authorities on individual taxpayer compliance. This research was conducted at the Tabanan Primary Tax Service Office in Bali. The data analysis method used is multiple linear regression. The sample in this study was WPOP registered at Tabanan Primary Tax Office with 100 respondents. The method of determining the sample using convenience sampling, and data collected using a questionnaire. Based on the results of the study showed that religiosity, perceptions of tax corruption, and fiscal services affect the compliance of individual taxpayers in the Tabanan Primary Tax Office. This shows that religiosity, perceptions of tax corruption, and fiscal services can help taxpayers to carry out their tax compliance obligations.
Keywords: Religiosity; Perception of Tax Corruption; Fiscus Services; Personal Taxpayer Compliance.
Skeptisme Profesional, Independensi dan Pengungkapan Kecurangan: Studi pada Hotel di Kabupaten Badung
Authors: Mertanaya I Putu Eka , Wiratmaja I Dewa Nyoman 
Published: February 2021

Good fraud disclosure occurs when the internal supervisor as an auditor has aspects that support the fraud disclosure process. This study aims to determine the effect of professional skepticism and independence on fraud disclosure. This research was conducted at 3-star hotels and above in South Badung Regency with a total of 11 participating hotels. The technique used is purposive sampling technique which is included in nonprobability sampling. Data collection methods by conducting questionnaires and data analysis methods using multiple linear regression methods. The results of this study indicate that professional skepticism has no significant effect on disclosure of fraud and independence has a significant effect on disclosure of fraud. The lack of skepticism internal supervisors have due to mutual trust with coworkers. Both private and state companies, the auditors in a company still maintain its independence in conducting the audit process.
Keywords: Professional Skepticism; Independence; Fraud Disclosures.
Pengendalian Internal, Budaya Organisasi, dan Kecenderungan Kecurangan Akuntansi di LPD Kabupaten Tabanan
Authors: Pratiwi Ni Luh Gede Dandy Adi , Budiasih I Gusti Ayu Nyoman 
Published: February 2021

This study aims to obtain empirical evidence regarding the influence of internal control and organizational culture on the tendency of accounting fraud in LPD Tabanan Regency. Tabanan Regency LPD was chosen in this study because of the phenomenon of fraud that occurred in several Tabanan Regency LPDs. Multiple linear regression is a data analysis technique used in this study. The results show that internal control and organizational culture negatively affect the tendency of accounting fraud in Tabanan Village Credit Institutions. This research can support the theory of fraud triangle as a theoretical implication of research. This research can provide input to improve internal control, organizational culture and reduce fraud committed by internal LPD parties as a practical research implication.
Keywords: Tendency of Accounting Fraud; Internal Control; Organizational Culture.
Profitabilitas, Operating Leverage, Ukuran Perusahaan Pertumbuhan Penjualan pada Struktur Modal Perusahaan Perbankan
Authors: Puspita Kadek Angga Sintya , Juliarsa Gede 
Published: February 2021

This research was conducted to determine the effect of Profitability, Operating Leverage, Company Size and Sales Growth on the Capital Structure of Banking Companies. This research uses nonparticipant observation method. The sample used is 23 companies with a total sample of 115 observations in 5 years, through nonprobability sampling method with purposive sampling technique, and the number obtained is 115 observations. The data analysis technique used in this research is multiple linear regression analysis techniques. The results of this study indicate that profitability has a negative effect on the capital structure of banks. Operating leverage has a negative effect on the capital structure of banks. Firm size has a positive effect on banking capital structure. Sales growth has no effect on the banking capital structure.
Keywords: Profitability; Operating Leverage; Company Size; Sales Growth.
Reaksi Pasar terhadap Publikasi Opini Wajar Tanpa Pengecualian dengan Paragraf Penekanan Suatu Hal
Authors: Semitayani Ni Kadek Ayu , Rasmini Ni Ketut 
Published: February 2021

This study aims to examine the information content by looking at the market reaction to the publication of unqualified opinion with the paragraph emphasizing a matter as measured by abnormal returns and trading volume activity. This research is an event study with an observation period of 7 stock exchange days. The population in this study were manufacturing companies listed on the IDX in 2016-2018, totaling 177 companies. The sampling method used non-probability sampling with purposive sampling technique, in order to obtain a sample of 23 companies with 33 audited financial reports. The data analysis technique used paired samplesxt-test. The results of this study indicate that there is no difference in average abnormal return and average trading volume activity before and after the publication of unqualified opinion with an emphasis on a paragraph. This indicates that the publication of an unqualified opinion with an emphasis on a subject paragraph does not cause a market reaction because there is no information content on the event.
Keywords: Event Study; Abnormal Return; Trading Volume Activity.
Analisis Faktor – Faktor Yang Mempengaruhi Price Earning Ratio pada Perusahaan Manufaktur yang Listing di BEI
Authors: Sari Oktavia Komala , Handajani Lilik , Pituringsih Endar 
Published: February 2021

This study aims to analyze what factors can affect the Price Earning Ratio (PER). Several factors that are considered to be able to influence PER which is used as a variable in this study, namely Return On Asset (ROA), Debt To Equity Ratio (DER), Dividend Pay Out Ratio (DPR), and Profit Growth Rate. . The population used is manufacturing companies listed on the IDX for the 2016-2018 period. With the purposive sampling technique, obtained 13 companies that will be used as research samples. The data used are secondary data. To see the effect of the independent variable on the dependent variable, multiple linear regression analysis tests were carried out which previously carried out the classical assumption test. Based on the results of the study, it is known that partially the results show that ROA, DPR, and Profit Growth Rate respectively have a significant effect on PER while DER has no significant effect on PER.
Keywords: PER; ROA; DER; DPR; Profit Growth Rate.
Internal Corporate Governance Mechanisms and Corporate Tax Avoidance in Nigeria: A Quantile Regression Approach
Authors: Egbunike Francis Chinedu , Gunardi Ardi , Ugochukwu Udunze , Hermawan Atang 
Published: February 2021

The main objective of the study was to investigate the effect of corporate governance on tax avoidance of quoted manufacturing firms in Nigeria. The study focused on internal corporate governance mechanisms and specifically examined the effect of board size, board independence, board diligence, CEO duality, and audit committee diligence. The ex post facto research design was adopted. The population comprised of all quoted manufacturing companies on the Nigerian Stock Exchange (NSE). The sample was purposively drawn as all companies in the consumer goods sector of the NSE. The study relied on secondary data obtained from annual reports and accounts of the sampled companies. Both descriptive and inferential statistics were used to analyze the data. The hypotheses were validated using Quantile Regression technique. Results showed that board size, board independence, and board diligence were significant at the median and 75th quantile. CEO duality and audit committee diligence were not significant at the 25th, 50th, and 75th quantile. The study recommended among others moderate board sizes to improve efficiency of decision-making. In addition, the need for more independent directors and meeting frequency should be tailored to suit the needs of the company.
Keywords: corporate governance mechanisms, tax avoidance, quantile regression
Earnings Management in Companies that Missed and Beat Analyst Consensus
Authors: Pratiwi Ni Made Cesya , Wirama Dewa Gede 
Published: February 2021

The aim of this study is to analyze the differences of earnings management between companies that missed and beat analyst consensus. Nonfinancial companies listed in the Indonesia Stock Exchange in 2017–2018 and have analyst consensus data available are used as the research sample, which consist of 28 companies observed for four quarters. The final sample in the analysis consists of 94 observations (firm-quarters). The independent sample t-test is used for data analysis. Results show that companies that missed analyst consensus have greater discretionary accrual than the group of companies that beat analyst consensus. Therefore, differences in earnings management between companies that missed and beat analyst consensus exist. Companies that missed analyst consensus are more inclined to conduct earnings management in the following period. This finding opens the possibility to develop a new hypothesis in the positive accounting research framework.
Keywords: Analyst Consensus; Missed and Beat; Earnings Management.
HUBUNGAN ANTARA KUALITAS TIDUR DENGAN INDEKS MASSA TUBUH PADA MAHASISWA DI FAKULTAS KEDOKTERAN UNIVERSITAS UDAYANA
Authors: Purnamasari Ni Dyah Putu , Widnyana M. , Antari Ni Komang Ayu Juni , Andayani Ni Luh Nopi 
Published: February 2021

Mahasiswa merupakan individu dewasa muda yang produktif dan rentan mengalami kekurangan tidur. Kondisi kurang tidur memiliki dampak pada menurunnya konsentrasi belajar pada mahasiswa serta gangguan kesehatan salah satunya obesitas. Obesitas dan kegemukan merupakan masalah kesehatan yang mempertinggi risiko terjadinya penyakit non-infeksi antara lain kardiovaskular, diabetes, atau bahkan penyakit kanker yang menurut WHO memiliki angka kematian dua kali lipat lebih tinggi dari angka kematian akibat penyakit infeksi. Penelitian ini memiliki tujuan yakni mengetahui hubungan antara kualitas tidur dengan indeks massa tubuh pada mahasiswa di Fakultas Kedokteran Universitas Udayana. Rancangan penelitian yang digunakan yakni observasional analytic, menggunakan metode pendekatan studi cross sectional, serta teknik simple random sampling dalam pengambilan sampel. Sampel berjumlah 85 orang, yang dinilai kualitas tidurnya dengan kuesioner Pittsburgh Sleep Quality Index (PSQI) dan Indeks Massa Tubuh (IMT) menggunakan rumus yakni berat badan (satuan kg) dibagi dengan tinggi badan kuadrat (satuan meter). Hipotesis diuji menggunakan uji chi-square dengan tujuan menganalisis hubungan kualitas tidur dengan IMT. Analisis data memperoleh nilai p=0,000 (p < 0,05), sampel dengan kualitas tidur buruk berjumlah 52 orang (61,1%) dan dominan memiliki IMT berlebih (44,7%), sedangkan 33 orang (38,9%) tergolong kualitas tidur baik dan dominan memiliki IMT normal (25,9%). Simpulan yang didapatkan yakni ada hubungan antara kualitas tidur dengan IMT pada mahasiswa di Fakultas Kedokteran Universitas Udayana. Sampel dengan kualitas tidur buruk dominan memiliki IMT berlebih dengan nilai IMT 25,0 dan sampel dengan kualitas tidur baik dominan memiliki IMT normal dengan nilai IMT 18,5 ? < 24,9.
HUBUNGAN PEMBERIAN MASSAGE TERHADAP PENINGKATAN BERAT BADAN PADA BAYI USIA 3-6 BULAN DI KELURAHAN TONJA DENPASAR UTARA
Authors: Dewi Agung Avinda , Andayani Ni Luh Nopi , Saraswati Putu Ayu Sita , Nugraha Made Hendra Satria 
Published: February 2021

Berat badan merupakan indikator dan ukuran antropometrik terpenting dalam memenuhi nutrisi yang digunakan saat pemeriksaan kesehatan bayi pada semua kelompok usia. Bertambahnya berat badan dan tinggi badan bayi dapat dikatakan sehat. Peningkatan berat badan pada bayi dapat dilakukan dengan memberikan stimulus berupa massage. Massage pada bayi dilakukan dengan memberikan sentuhan dan usapan halus pada kulit bayi dengan beberapa gerakan dan sentuhan lembut yang dapat membuat bayi merasa tenang. Massage dapat dilakukan oleh orang tua bayi sendiri. Massage bertujuan untuk memperlancar peredaran darah dan mampu meningkatkan metabolisme sel. Penelitian ini bertujuan untuk mengetahui hubungan dari pemberian massage terhadap peningkatan berat badan pada bayi usia 3-6 bulan di Kelurahan Tonja Denpasar Utara.
Penelitian ini merupakan penelitian observasi analitik dengan metode pendekatan cross sectional dengan teknik pengambilan sampel consecutive sampling dengan jumlah sampel 56 bayi yang dimana terdiri atas dua kelompok. Pengumpulan data dilakukan dengan mengukur berat badan bayi pre dan post pemberian massage pada kelompok perlakuan dan tanpa perlakuan dengan menggunakan Kartu Menuju Sehat (KMS) sebagai tolak ukur dari peningkatan berat badan bayi.
Uji analisis data yang digunakan adalah uji statistik Chi Square yang berfungsi untuk mengetahui hubungan antara variabel independen yaitu massage dengan variabel dependen yaitu berat badan bayi, diperoleh hasil nilai p = 0,000 yang artinya bahwa nilai p < 0,005.
Berdasarkan hasil penelitian dan uji statistik diatas, maka dapat disimpulkan ada hubungan yang signifikan antara pemberian massage terhadap peningkatan berat badan pada bayi usia 3-6 bulan di Kelurahan Tonja Denpasar Utara.
ANALISIS POTENSI BUMDES MELALUI PENGEMBANGAN BAMBU SEBAGAI OBJEK WISATA DI DESA SENDIR KECAMATAN LENTENG KABUPATEN SUMENEP
Authors: Kusuma Nailah Aka , Malia Evi 
Published: February 2021

The research is aims to make bamboo potential as a tourist attraction that supports government programs that will make Sumenep atourism city. Research method is descriptive qualitative method with data collection methods using interviews and field observation at Sendir vilage, Kecamatan Lenteng, Kabupaten Sumenep. Analysis of the data is using the miles and hubberman method. First with data reduction, data presentation and starting conclusions. The results of this research are Desa Sendir has the potential to be used as a tourist attraction with bamboo as a tourist attraction in terms of tourism potential sources. Facilities, and Ancillary . Desa Sendir must consider several inhibiting factors to find a solution so that the formation of a bamboo tourism village in Desa Sendir supported by all parties, tourism community and the government.