bluuebunny/crossref_metadata_2025_split huggingface dataset:
Has Excel Become a “Golden Hammer”: The Paradox of Data Analytics in SME Clusters
Authors: Church Kimberly Swanson , Riley Jennifer , Schmidt Pamela J. 
Published: December 2021

ABSTRACT
Demand for data analysis skills in the accounting profession is well-documented and necessarily informs accounting curriculum and pedagogy. This empirical survey study focuses on small- and medium-sized entities (SMEs). SME cluster research suggests different adoption rates for technology between this segment and large firms. Investigating SME demands for skills and abilities of new job entrants differs from the large organizations that served as the original drivers of analytic skills and technology recommendations. Findings in this study suggest SMEs continue performing their leading accounting tasks using Excel spreadsheets and lag in adoption of data analytics technology. SMEs are a significant business sector in the economy, competing with large firms but with fewer resources. The findings presented here may inform educators in SME markets regarding SME firms' need for a unique skillset from new hires.
Overreaction or Underreaction to Intra-Industry Earnings Information Transfer: A Cross-Country Analysis
Authors: Cheng C. S. Agnes , Fang Jing , Huang Yuan , Zhong Yuxiang 
Published: December 2021

ABSTRACT
We apply the moderated confidence hypothesis (MCH) to investigate overreaction and underreaction in intra-industry earnings information transfers in an international setting. MCH predicts that late announcing firms' investors overreact (underreact) to early announcing industry peers' earnings news when early announcing peers' earnings news is imprecise (precise) signals of late announcing firms' earnings. Consistent with this notion, we find that late announcing firms' investors overreact to early announcing peers' earnings news in a large sample of international firms. To the extent that the country-level information environment and culture share the precision of peers' earnings as signals of each other's earnings, we find that late announcing firms' investors are more likely to underreact in countries with a richer information environment, are more likely to overreact in countries with higher individualism, and are less likely to overreact in countries with higher uncertainty avoidance.
JEL Classifications: M41; G41; G15.
Inklusi Kesadaran Pajak dalam Pembelajaran MPK Bahasa Indonesia Sebagai Upaya Penguatan Karakter Nasionalis Pada Masa Pandemi
Authors: Ryantini Trina Des , Semadi Yoga Putra , Damayanthi Luh Putu Eka 
Published: December 2021

Penguatan nilai karater tidak hanya berkaitan dengan kesopanan dan kesantunan berperilaku tetapi juga bisa dikaitkan dengan kesadaran dan kepatuhan perpajakan. Kesadaran pajak sampai saat ini masih tergolong rendah sehingga berimbas pada rendahnya kepatuhan pajak. Penelitian ini bertujuan untuk mendeskripsikan inklusi kesadaran pajak dalam pembelajaran MPK Bahasa Indonesia sebagai penguatan karakter nasionalis sehingga mahasiswa memiliki sikap positif terhadap bahasa Indonesia dan kesadaran pajak sebagai wujud penunjang karakter nasionalis (cinta tanah air). Penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitiatif. Subjek penelitian ini adalah mahasiswa rombel MPK Undiksha sebanyak 130 orang. Penelitian ini menggunakan metode dokumentasi dengan instrumen penelitian berupa pedoman dokumentasi dan kuesioner. Data penelitian dianalisis dengan metode deskriptif kualitatif, yang meliputi pengumpulan data, reduksi data, penyajian data, dan verifikasi data. Hasil penelitian ini menunjukkan bahwa masih ada mahasiswa yang belum memiliki pengetahuan tentang definisi pajak; wajib pajak; dampak tidak membayar pajak; sanksi dan manfaat pajak sehingga berimbas pada kesadaran pajak. Penelitian inklusi kesadaran pajak ini dapat menguatkan karakter nasionalis mahasiswa, yaitu memupuk kesadaran pajak dan sikap positif sebagai penutur bahasa Indonesia. Hal ini membuktikan bahwa inklusi kesadaran pajak dalam pembelajaran MPK di perguruan tinggi, penting dan harus dilanjutkan sehingga dapat memberikan penguatan nilai-nilai karakter bangsa.
Profil Kompetensi Pedagogik Guru Sekolah Dasar
Authors: Kinanty Kinanty , Ramadan Zaka Hadikusuma 
Published: December 2021

Faktor yang mempengaruhi tercapainnya tujuan pembelajaran dan pendidikan di sekolah adalah kompetensi yang dimiliki oleh gurusalah satu kompetensi yang hasrus dikuasi guru dalam proses pembelajaran adalah kompetensi pedagofik. Tujuan penelitian ini adalah untuk mengetahui profil kompetensi pedagogik guru sekolah dasar. Penelitian ini menggunakan metode deskriptif kuantitatif. Subjek penelitiannya adalah guru yang mengajar di sekolah dasar. Data yang digunakan merupakan data yang dikumpulkan melalui observasi, angket dan studi dokumentasi. Analisis data menggunakan rata-rata dan presentase skor. Hasil penelitian ini menunjukkan kemampuan kompetensi pedagogik pada indikator memahami peserta didik secaraa mendalam (83,9%) merancang pembelajaran termasuk memahami landasan pendidikan untuk kepentingan pembelajaran (83%) melaksanakan pembelajaran (74%) merancang dan melaksanakan evaluasi pembelajaran (88%) mengembangkan kompetensi peserta didik untuk mengaktualisasikan berbagai kompetensinya (85%) secara keseluruhan kompetensi pedagogik di se kecamatan Ukui adalah (82%) dengan kategori sangat kuat. Jadi dapat disimpulkan guru yang berada di kecamatan ukui telah memiliki kompetensi pedagogik yang sangat kuat sehingga dapat memberikan kontribusi yang signifikan dalam pelaksanaan pembelajaran. Implikasi penelitian ini adalah dapat memberikan kesadaran pada guru akan pentingnya penguasaan kompetensi pedagogik.
ANALISIS KELAYAKAN FINANSIAL MESIN PEMANEN TEBU CANE HARVESTER (STUDI KASUS PADA PT LAJUPERDANA INDAH SITE KOMERING)
Authors: Agustina Rika , Haryono Dwi , Kasymir Eka 
Published: December 2021

This research aimed to analyses the productivity, thefinancial of feasibility and sensitivity of machine cane harvester. This research was a case study in PT Lajuperdana Indah Site Komering, South Sumatera. The data was collected in December 2016 andanalyzed by descriptive quantitative. The result of researchsuggested that big productivity machine cane harvester of 17.91 ton per hour work or 0.31 hectare per hour work or three hours of work to finish one hectare of land. The use of the machine cane harvester on PT Lajuperdana Indah Site Komering financially worth it to implement. The used of the machine cane harvester was sensitive at a change in the production of amounted to 19percent and increase in the17.58 percent but the value of payback period of the cane harvester was not sensitive.Key words: cane harvester machine, financially analyse, productivity.
POLA KONSUMSI DAN KETAHANAN PANGAN RUMAH TANGGA NELAYAN DI DESA MAJA KECAMATAN KALIANDA KABUPATEN LAMPUNG SELATAN
Authors: Ismah Khairunnisa , Zakaria Wan Abbas , Indriani Yaktiworo 
Published: December 2021

This research aimed to analyze consumption pattern, food security level, and factors that influence the consumption pattern of household fisherman marker. This research was conducted by survey method. Location of this research was determined purposively in Maja Village, Kalianda District, South LampungRegency. The amount of research samples of 40 fisherman labor with the respondents in the research were the heads of household and housewives.The data was collected in April-May 2018. Data analysis method used was quantitative analysis and multiple linear regression analysis. The consumption pattern was assessed by non-consecutively the Desirable Dietary Pattern (DDP) score based on the food recall of household consumption for 2x24 hours. The DDP score was calculated from the energy intake of each group of food consumed. The results showed that the number of types of food consumed by fisherman household was 10-13 kinds (62.5%) and the frequency of food consumed by fisherman household is rice. TheDesirable Dietary Pattern (DDP) score of fisherman household was 66.72. The level of food security of fishermanhousehold in Maja Village based on the results of cross classification between the level of energy sufficiency and share of food expenditure could be divided in four categories. There were11 households (27.5%) food resistant, 21 households (52.5%) less food, 4 households (10.0%) vulnerable food, and 4 households (10.0%) food insecure. The factors that influenced household’s consumption patterns at Maja Village were maternal age and household income.Key words: consumption patterns, fishing households, food security.
STRATEGI PENGEMBANGAN AGROINDUSTRI BERAS SIGER DI DESA WONOKARTO KECAMATAN SEKAMPUNG KABUPATEN LAMPUNG TIMUR DAN DESA MARGOSARI KECAMATAN PAGELARAN UTARA KABUPATEN PRINGSEWU
Authors: Puspanegara Rizky Ramdhani , Ismono Raden Hanung , Kasymir Eka 
Published: December 2021

This research aims to analyze development strategies of siger rice agroindustry. This research uses a case study method. The samples are two different siger rice agroindustries and stakeholders on agroindustry. The method of data analysis used are descriptive analysis and SWOT analysis. The results of this research showed that, for Wonokarto village, the combination of IFE and EFE values was 1.81 and 1.51, and for Margosari Village was 0.56 and 1.38. Both combinations in the IE matrix shows that the positions are in quadran, meaning that the agroindustries are in the growth position. The best priority strategies for growing agroindustry are increasing the quality of the product and making an innovation for the product.Key words: development strategy, siger rice, SWOT analysis
PENDAPATAN USAHA PENGOLAHAN IKAN PADA KUB BINA SEJAHTERA DI KELURAHAN KANGKUNG KECAMATAN BUMI WARAS KOTA BANDAR LAMPUNG
Authors: Darmilayanti Desi , Affandi Muhammad Irfan , Adawiyah Rabiatul 
Published: December 2021

This research aims to find out the benefit level of fish processing unit in Bina Sejahtera KUB, Bandar Lampung. This research uses a case study method, with descriptive data analysis by applying the formulation of economic evaluations consisting of revenue, Break Even Point (BEP), and R/C. The results of this study indicate that the level of fish processing business income of KUB Bina Sejahtera both, over cash cost and total cost, are >1 or profitable. Key words: BEP, fish processing, KUB, marketing mix, R/C
PENGARUH PROGRAM UPAYA KHUSUS TERHADAP PRODUKTIVITAS, BIAYA POKOK DAN PENDAPATAN USAHATANI JAGUNG DI KABUPATEN LAMPUNG SELATAN
Authors: Agung Syarinia Febriantika , Hudoyo Agus , Soelaiman Achdiansyah 
Published: December 2021

In 2014 corn production in Indonesia has not been able to meet its needs. Therefore, since 2015, the Government of Indonesia has launched a Special Effort Program (Upsus) to increase corn production through increasing its productivity and planting area. This study aims to determine the effects of Upsus program on productivity, standard costs, and income of corn farming in South Lampung Regency. The model used is multiple regression with productivity, standard cost, and income as the dependent variables, and Upsus and other control variables in the form of dummy variables as the independent variables. Data are the corn farming data in the rainy season (MH) and dry season (MK) during non-Upsus (2013/2014) and Upsus (2017/2018). The data were obtained from interviews with 32 respondents of corn farmers in Ketapang and Tanjung Bintang Districts. The results showed that the Upsus program had a statistically significant effects on increasing productivity, decreasing standard cost, and increasing corn farm income with 1% of the significance level. Its productivity increased from 4.89 tons / ha to 5.37 tons / ha or an increase of 9.81%. Its standard cost decreased from IDR1,282/kg to IDR1,016/kg or a decrease of 20.67%. Its income increased from IDR 6.11 million/ha to IDR 8.39million /ha or an increase of 37.22%.Key words: income, productivity, standard cost, Upsus
KELAYAKAN FINANSIAL DAN PENDAPATAN USAHA BUDIDAYA IKAN PATIN STUDI KASUS DI CV XYZ KECAMATAN BUMI RATU NUBAN KABUPATEN LAMPUNG TENGAH
Authors: Yuliana Vivi Ayu , Prasmatiwi Fembriarti Erry , Affandi Muhammad Irfan 
Published: December 2021

Patin fish culture requires a large amount in terms of cost in its implementation. This study aims to analyze business performance financial, production, and marketing aspects. The research method used is a case study in CV XYZ in Central Lampung District conducted in May-June 2019. Measurement of business performance from a financial aspect uses NPV, IRR, Net B / C, Gross B / C, and Payback Period with 12% interest rate. Measurement of business performance from the aspect of production uses the calculation of productivity and income during season one and season two. The study concludes that the patin fish culture business per 1,000 m2 was profitable to run, seen from the IRR value at 13.06%, NPV at 22,671,483.98, Net B/C at 1.05, Gross B/C at 1.01, and Payback Period at 7.67. The patin fish culture business from the aspect of production has been profitable based on the productivity obtained, namely per pond of 1.000 kg in season one and 750 kg in season two, per hectare at 50,000 kg in season one and 37,500 kg in season two.Key words: financial, income, patin fish
ANALISIS EFISIENSI DISTRIBUSI DAN TINGKAT KETEPATAN PENDISTRIBUSIAN PROGRAM RASTRA DAN BPNT PADA RUMAH TANGGA PENERIMA MANFAAT DI KELURAHAN YUKUM JAYA, KABUPATEN LAMPUNG TENGAH
Authors: Prihartini Annisa Nevy , Ismono Raden Hanung , Abidin Zainal 
Published: December 2021

This study aims to determine the distribution system, efficiency, and accuracy of the distribution of Beras Sejahtera (RASTRA) and Bantuan Pangan Non-Tunai (BPNT) programs in Yukum Jaya Village, Terbanggi Besar Sub-district, Central Lampung Regency. The attributes used in this study are right on target, right on amount, right on time, right on price, right on administration, right on quality consisting of color, aroma, rice cleanliness, and condition of eggs. The study uses a survey method involving 33 recipients of Rastra program and 31 recipients of BPNT program. The first and second objectives are analyzed using qualitative and quantitative descriptive analysis. The third objective is analyzed using Customer Satisfaction Index (CSI) and Importance Performance Analysis (IPA). The study shows that the distribution system of Rastra and BPNT are included in the semi-direct distribution category. The distribution efficiency of the Rastra program is 0..06 and the BPNT program is 0.04 which means that the distribution of rice in the two programs are efficient. The CSI of Rastra score is 54.36% or in quite proper category and BPNT is 68.94% or proper category. IPA analysis shows that the most suitable attribute of Rastra is the right on price attribute and for BPNT is the right on amount atrribute.Key words: accurate, BPNT, CSI, efficiency, Rastra
ANALISIS KERAGAAN AGROINDUSTRI KLANTING DI DESA GANTIMULYO KECAMATAN PEKALONGAN KABUPATEN LAMPUNG TIMUR
Authors: Aidawati Gusti Ayu Komang Theresia , Murniati Ktut , Riantini Maya 
Published: December 2021

This research aims to analyze the procurement process of raw materials that correspond to six rights (time, place, quality, quantity, type, and price), klanting agroindustry profit, and marketing mix with 7P (product, price, promotion, place, people (human resources), process, and physical evidence). This research uses the case study method at Klanting Agrondustry in Gantimulyo Village Pekalongan District. The location was chosen purposively considering that the village is a klanting production center in East Lampung Regency. Data of this research were collected from December 2019 to January 2020. The method data analysis used in this research is a descriptive qualitative analysis and quantitative. The results of this research indicated that the procurement of raw materials has not fulfilled all the six components precisely, because it does not match reality expected by agroindustry owners on components on time, the right type, right quality, and right quantity. On the right place and right price component, it is accordance with the agroindustry owner's expectations, because the location of raw materials is close to the agroindustry, and the price is low. The advantages of agroindustry are good, because it shows a positive advantage. That advantage obtained in one month at Mekar Sari Agroindustry amounting to IDR4,933,709.57, Mitra Tani Agroindustry amounting to IDR3,854,706.64, and Mitra Lestari Agroindustry IDR2,907,475.87. The agroindustry marketing strategy has implemented components of the 7P marketing mix, only the promotional components are missing applied optimally. Key words: agroindustry, klanting, marketing mix, performance
ANALISIS MANAJEMEN PRODUKSI TEPUNG TAPIOKA DI PT GUNUNG SUGIH KABUPATEN LAMPUNG TENGAH
Authors: Jayanti Rosi , Haryono Dwi , Gitosaputro Sumaryo 
Published: December 2021

This research aims to study the flow of tapioca agro-industry raw material procurement and how to manage tapioca flour agro-industry raw material procurement. This study uses a case study method at PT Gunung Sugih. Research respondents are owners and agro-industry companies and suppliers of agro-industrial raw materials selected by the candidates. Data analysis methods used are descriptive qualitative (raw material procurement planning and management applications) and quantitative descriptive (income analysis). The results showed that the five of the six components of raw material procurement were correct, except the inventory component, PT Gunung Sugih had approved the management function in all agro-industry activities. The agroindustry could be considered profitable because the results of the analysis of the income statement of the agro-industry gained a net profit of IDR8,190,800,833. Key words: agro-industry, cassava, profit, raw material
KERAGAAN AGROINDUSTRI BACANG AYAM EL SHADDAI FOOD MELALUI PEMASARAN KONVENSIONAL DAN ONLINE DI KECAMATAN PENJARINGAN, KOTA JAKARTA UTARA
Authors: Faviana Evelyn , Lestari Dyah Aring Hepiana 
Published: December 2021

This study aims to analyze the raw materials procurement based on six right components, standard cost, distribution channels, marketing margins, and the role of supporting services. This research uses a case study method at El Shaddai Food Agroindustry, Penjaringan District, North Jakarta City. The research data were collected in December 2019 to February 2020 and the data analyses method used were qualitative and quantitative descriptive analyses. The results showed that the six components of raw material procurement process had been done precisely. The standard cost of chicken bacang was less than the selling price so the business was profitable and the marketing channels consisted of two channels. Support services that have been utilized to the fullest were market and transportation.Key words: agroindustry, bacang, marketing, online, performance
SIKAP DAN FAKTOR-FAKTOR YANG MEMENGARUHI PEMBELIAN KONSUMEN TERHADAP ROTI KAMURA BAKERY DI KOTA BANDAR LAMPUNG
Authors: Devita Ria , Sayekti Wuryaningsih Dwi , Kasymir Eka 
Published: December 2021

This study aims to analyze the attitude of consumers toward the purchase of Kamura Bakery bread in Bandar Lampung City, the purchase pattern, and the factors that influence the number of bread purchased. This research was conducted at Kamura Bakery Sukarame branch in Bandar Lampung City. The research method is a survey with accidental sampling technique. Respondents were 60 Kamura Bakery consumers who had bought/consumed Kamura Bakery at least once in the last one month. The research data are analyzed using Fishbein Multi-attribute analysis, descriptive statistics, and multiple linier regression analysis. Data collection was conducted in June - July 2020. The results showed that the consumers bought bread at Kamura Bakery mostly because of the taste. The highest amount of Kamura Bakery’s bread purchased was chocolate flavor, the average number purchased was 28 pieces per household monthly, and the average frequency was seven times a month. The price of sweetened condensed milk and household income have a significantly negative effects on the number of purchase, while the number of family members has a significant positive effect on the number of bread purchased. Key words: bread, consumer attitude, purchasing factors, purchasing patterns
Mandoliiniorkesteri Euroopassa ja Helsingissä 1878–1930
Authors: Kurkela Vesa 
Published: December 2021

Artikkelin tutkimuskohteena on italialainen mandoliiniorkesteri, jonka vaiheet valottavat myös yleisemmin näppäilyluuttujen orkesteribuumia 1800-luvun lopulta alkaen. Aluksi teen katsauksen siihen, miten italialainen mandoliiniorkesteri syntyi, mikä oli sen historiallinen tausta ja musiikkikulttuurinen ympäristö. Tämän jälkeen katse kääntyy Helsinkiin 1900-luvun vaihteen molemmin puolin, ja valokeilaan nousee mandoliinin esittely ja omaksuminen suomalaiseen musiikkikulttuuriin.

Tarkastelun kohteena ovat ne ylirajaiset mallit, joita noudattamalla paikallinen mandoliininsoitto organisoitui ”italialaiseksi orkesteriksi” Euroopassa ja Helsingissä. Lisäksi arvioidaan muitakin kulttuurisen siirron kanavia ja välittymistapoja, joiden tuella mandoliinista tuli Suomessa joksikin aikaa pienryhmämusisoinnin suosikkisoitin ja sen soitosta olennainen osa suomalaista kansan- ja populaarimusiikkia. Tarkastelukausi ulottuu 1800-luvun lopulta 1920-luvulle.
Evaluasi Kebijakan Pembinaan Prestasi PSTI Kota Pariaman
Authors: Saputra Adek , _ Argantos 
Published: December 2021

Masalah dalam penelitian ini adalah rendahnya hasil pembinaan prestasi PSTI Kota Pariaman dari dua tahun belakangan ini tidak cukup baik.Ini setidaknya dapat dilihat dari menurunnya prestasi yang diraih oleh PSTI Kota Pariaman..Tujuan penelitian ini adalah untuk mengetahui tujuan prestasi dalam kebijakan pembinaan prestasi PSTI Kota Pariaman.Jenis penelitian ini adalah kualitatif dengan metode deskriptif, desain penelitian CIPP (Contex, Input, Process, Product).Informan penelitian adalah pengurus dan pelatih PSTI Kota Pariaman .Teknik pengumpulan data dengan metode wawancara, observasi, dan dokumentasi.Hasil penelitian 1) Evaluasi Context dalam evaluasi kebijakan belum mencapai tujuan pembinaan prestasi yang maksimal dalam pembinaan prestasi PSTI Kota Pariaman.2) Evaluasi Input dalam evaluasi kebijakan belum sesuai dengan perencanan yang di butuhkan, baikitu program latihan, pelatih, dan sarana dan prasarananya belum mendukung dalam pembinaan prestasi PSTI Kota Pariaman.3) Evaluasi Proses dalam evaluasi kebijakan sudah berjalan, namun materi yang di berikan belum sesuai atau relevan dengan kebutuhan atlet PSTI Kota Pariaman dalam melakukan pembinaan prestasi. 4) Evaluasi Product dalam evaluasi kebijakan kalau untuk atlet sendiri memiliki atlet yang berbakat dan memiliki sikap yang baik, namun masih ada atlet yang tidak baik prestasi dan sikap yang tidak baik dalam pembinaan prestasi