bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Independensi, Keahlian Profesional, dan Pengalaman Kerja pada Kinerja Pengawas Koperasi Serba Usaha
Authors: Rurkiyasa Adi Putra Komang , Pradnyantha Wirasedana I Wayan 
Published: February 2021

The purpose of this study was to determine the effect of independence, professional expertise, and work experience on the performance of Koperasi Serba Usaha. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that independence, professional expertise, work experience have a positive and significant effect on the performance of Multipurpose Cooperative supervisors in East Denpasar Sub-District. Adjusted R2 is 0.831. This shows that 83.1% of the variation in supervisor performance can be explained by the variables of independence, professional expertise, and work experience, while the remaining 16.9% is explained by other variables outside the model.
Keywords: Independence, Professional Expertise; Work Experience; Employee; The Performance.
Pengaruh Struktur Aktiva, Likuiditas, Pertumbuhan Penjualan dan Risiko Bisnis terhadap Struktur Modal
Authors: Paramitha Ni Nyoman , Wijana Asmara Putra I Nyoman 
Published: February 2021

This study aims to determine the effect of asset structure, liquidity, sales growth and business risk on capital structure. This study took a sample of property and real estate companies listed on the Indonesia Stock Exchange in the period 2016-2018. The sample in this study was taken by the nonprobability sampling method using purposive sampling technique, so as many as 42 companies were obtained. The total sample taken for 3 years was 126 observations. The technique used in this research is multiple linear regression analysis. Based on the results of this research analysis proves that the structure of assets and sales growth has a positive effect on capital structure. Liquidity has a negative effect on capital structure. Business risk does not affect the capital structure.
Keywords: Asset Structure; Liquidity; Sales Growth; Business Risk; Capital Structure.
Whistleblowing System, Competence, Morality, and Internal Control System Against Fraud Prevention on Village Financial Management in Denpasar
Authors: Sujana I Ketut , Suardikha I Made Sadha , Laksmi Putu Santi Putri 
Published: February 2021

This study aims to test empirically the effect of the whistleblowing system, human resource competence, morality and internal control systems on fraud prevention in village financial management. The data source used is primary data from the results of distributing questionnaires to village officials who are involved as managers of village fund allocations as many as 97 respondents. The sampling technique was the total method or census, namely 27 Dinas Villages in Denpasar City and data analysis used multiple linear regression analysis. The results of this study indicate that the whistleblowing system has no effect on fraud prevention in village financial management. Meanwhile, human resource competence, morality, and internal control systems have a positive effect on fraud prevention in village financial management.
Keywords: Whistleblowing System; Human Resource Competence; Morality; Internal Control System; Fraud.
Kompetensi Sumber Daya Manusia dan Impementasi Sistem Keuangan Desa dan Akuntabilitas Pengelolaan Dana Desa
Authors: Ardianti Putu Ayu Ratih , Suartana I Wayan 
Published: February 2021

The purpose of this study was to determine the effect of human resource competencies and village financial systems on the accountability of village fund management in Badung Regency. This research was conducted in villages in Badung Regency using a sample of 126 respondents consisting of Village Heads, Village Secretaries, Treasurers and Section Heads, with probability sampling technique with proportionate stratified random sampling method. Data collection was carried out through questionnaires. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that human resource competence has a positive effect on village fund management accountability. The village financial system has a positive and significant effect on the accountability of village fund management.
Keywords: Competence; Village Financial System; Accountability.
Akuntabilitas Pengelolaan Keuangan Desa Berdasarkan Filosofi Tri Hita Karana di Desa Buduk, Kecamatan Mengwi, Kabupaten Badung
Authors: Astri Pramitari I Gusti Ayu , Nurhayanti Ketut 
Published: February 2021

This research was conducted to understand financial management in Buduk Village based on the Tri Hita Karana philosophy. This research uses qualitative approach with ethnomethodology method. The data was collected by interview, observation, and documentation. The results of this study indicate that the Buduk Village Government has implemented accountable financial management based on the Tri Hita Karana philosophy, which can be seen from accountability to God (Parahyangan), accountability to the community (Pawongan) and accountability to the environment (Palemahan).
Keywords: Accountability; Financial Reporting; Village Fund; Tri Hita Karana.
Partisipasi Penganggaran, Asimetri Informasi, Budaya Organisasi, Komitmen Organisasi dan Senjangan Anggaran
Authors: Nanda Narotama I Dewa Gde , Sujana I Ketut 
Published: February 2021

The purpose of this study is to empirically examine the effect of budgetary participation, information asymmetry, organizational culture and organizational commitment on budgetary slack. This research was conducted in all OPDs in Tabanan Regency. The number of OPDs used was 40 OPDs and the number of sample used by 120 peoples. The data analysis technique used is multiple linear regression analysis. The results of this analysis indicate that budgetary participation and information asymmetry have a positive effect on budgetary slack while organizational culture and organizational commitment have a negative effect on budgetary slack. This shows that the higher budgetary participation and information asymmetry results in higher budgetary slack, while higher organizational culture and organizational commitment results in lower budgetary slack rates.
Keywords: Budgeting Participation; Information Asymmetry; Organizational Culture; Organizational Commitment; Budgetary Slack.
Intellectual Capital, Leverage dan Profitabilitas Perusahaan Sub-Sektor Asuransi di Bursa Efek Indonesia
Authors: Paramita Putu Winda Agastya , Putri I Gusti Ayu Made Asri Dwija 
Published: February 2021

The company's financial performance can be used as a tool to measure the overall level of health of a company. One indicator that is often used to measure a company's financial performance is profitability. Profitability is the level of a company's ability to generate profits and measure operational efficiency and the efficiency of the use of its assets. There are several factors that are thought to affect profitability including intellectual capital and leverage. This study aims to determine the effect of intellectual capital and leverage on company profitability. This research was conducted on 11 insurance sub-sector companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used is non probability sampling with the purpose sampling method. The analysis technique used in this study is multiple linear regression. The final results show that intellectual capital has a positive effect on profitability and leverage has a negative effect on company profitability.
Keywords: Intellectual Capital; Leverage; Profitability.
Budaya Organisasi, Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Akuntabilitas Kinerja Instansi Pemerintah
Authors: Dhevi Sukma Dewi Ni Wayan , Alit Suardana I Ketut 
Published: February 2021

Public accountability and openness are part of good governance principles. The aim of this research is to know the influence of organizational culture, the clarity of budget targets, and the reporting system on the performance accountability of Badung Regency OPD. The research methods used are survey methods by spreading questionnaires to the Head of OPD, Head of Sub Division of General and Planning, and Head of Sub Division of Financial and Accounting. The data analysis technique used is multiple linear regression. The results showed that the clarity of the budget target was positively influential in performance accountability. Meanwhile, organizational culture and reporting systems negatively affect performance accountability.
Keywords: Organizational Culture; Clarity Of Target Budgets; Reporting System; Government Agency Performance Accountability.
Karakteristik Auditor Internal dan Eksternal terhadap Manajemen Laba pada Perusahaan Perbankan
Authors: Kurniawan Fauziyyah Sukmawati , Bernawati Yustrida 
Published: February 2021

Earnings management can be minimized by implementing good governance. The principles of good governance can be realized through: completeness and implementation of the committee's duties that carry out the internal control function, as well as the implementation of the audit function, and the implementation of the audit. This study shows the effect of the ratio of internal auditor certification, realization of internal auditors / audits, number of internal auditors, size of KAP, tenure of KAP, and KAP specialists on earnings management.. This study uses a quantitative approach with secondary data derived from the IDX website data. The sampling technique was carried out using a purposive sampling method. The analytical method used is multiple linear regression analysis. The results of the analysis show that the variables of the number of internal auditors, size of KAP, and tenure of KAP have a significant effect on earnings management of banking companies. Variables of certification, realization of internal auditors, and KAP specialists have no significant effect on earnings management of banking companies.
Keywords: Earning Management; Internal Auditor; External Auditor.
Bank Risk Profile and Credit Growth in Indonesia
Authors: Gurendrawati Etty , Khairunnisa Hera , Ulupui I Gusti Ketut Agung , Suryarini Trisni , Zakaria Adam 
Published: February 2021

Banks are one of the important industries in a country, whose importance is evidenced by the management of bank risks. The purpose of this research is to investigate the effect or impact of the risk profile disclosure on banking credit growth in Indonesia for the years 2016, 2017, and 2018. Commercial banks in Indonesia, which provide information related to a complete risk profile in the annual report from 2016 to 2018, were selected as the sample. The risk profile variable is an independent variable consisting of credit risk, market risk, and liquidity risk. Panel data regression with E-Views 8 was used for data processing. The results of the study prove that disclosure of credit risk, market risk, and liquidity have significant influences to the banking credit growth in Indonesia.
Keywords: risk profile, credit growth, credit risk, market risk, liquidity risk
HUBUNGAN PEMBERIAN MASSAGE TERHADAP KUALITAS TIDUR PADA BAYI USIA 3-6 BULAN DI KELURAHAN TONJA DENPASAR UTARA
Authors: Negara Luh Kadek Asri Junita Dewi , Winaya I Made Niko , Andayani Ni Luh Nopi , Sundari Luh Putu Ratna 
Published: February 2021

Pada saat tidur tubuh bayi mengeluarkan hormon pertumbuhan, yang dapat memicu perkembangan fisik, meningkatkan kerja otak bayi serta memberi kesempatan tubuh bayi untuk meningkatkan metabolisme. Jika bayi kekurangan waktu tidur, akan berdampak pada penurunan kekebalan tubuh, gangguan pertumbuhan dan perkembangan bayi. Massage dapat meningkatkan kualitas tidur karena memberikan sensasi sentuhan yang dapat memberikan efek relaksasi dan melancarkan aliran darah serta fungsi organ dalam tubuh bayi. Penelitian ini bertujuan untuk mengetahui hubungan pemberian massage terhadap kualitas tidur bayi usia 3-6 bulan.
Penelitian ini merupakan penelitian observasi analitik dengan metode pendekatan cross sectional dengan teknik pengambilan sampel consecutive sampling dengan jumlah sampel 54 bayi yang dimana terdiri atas dua kelompok. Pengumpulan data dilakukan dengan mengukur kualitas tidur menggunakan kuesioner.
Analisis data yang digunakan adalah chi square untuk mengetahui hubungan pemberian massage terhadap kualitas tidur bayi usia 3-6 bulan. Pada perhitungan analisis data, diperoleh p sebesar 0.000 sehingga p<0.05.
Berdasakan hasil penelitian dan uji statistik tersebut, maka disimpulkan bahwa terdapat hubungan yang signifikan antara pemberian massage terhadap kualitas tidur bayi usia 3-6 bulan di Kelurahan Tonja Denpasar Utara.
GAMBARAN LEBAR LANGKAH PADA LANSIA DI DESA BUDUK
Authors: Paramita Dewa Ayu Made Dhyana Pradnyan , Saraswati Putu Ayu Sita , Andayani Ni Luh Nopi , Widnyana Made 
Published: February 2021

Lansia merupakan tahap akhir dari proses kehidupan yang tidak dapat terelakkan oleh setiap manusia. Seiring bertambahnya usia, lansia mengalami penurunan kemampuan fungsional maupun struktural salah satunya adalah lebar langkah. Lansia dengan lebar langkah luas menandakan rendahnya kompensasi terkait ketidakstabilan postur, sedangkan individu yang menunjukkan lebar langkah sempit memiliki kecenderungan untuk jatuh ke samping. Tujuan dari penelitian ini yaitu untuk mengetahui gambaran lebar langkah pada lansia di Desa Buduk. Penelitian ini merupakan penelitian deskriptif cross-sectional yang dilakukan pada lansia di Desa Buduk pada bulan September-Oktober 2020. Pengambilan sampel menggunakan teknik total sampling. Jumlah sampel pada penelitian ini yaitu sebanyak 30 orang dengan usia 60-79 tahun. Variabel dalam penelitian ini yaitu lansia dan lebar langkah yang diukur dengan menggunakan footprint test. Teknik analisa data yang digunakan yaitu teknik analisis statistik deskriptif. Hasil penelitian menunjukkan bahwa terdapat lansia dengan lebar langkah tidak normal sebanyak 24 orang (80%), sedangkan lansia dengan lebar langkah normal sebanyak 6 orang (20%). Lebar langkah normal ditemukan lebih banyak pada usia 60-64 tahun (6,7%), 65-69 tahun (6,7%), 70-74 tahun (6,7%), dibandingkan dengan usia 75-79 tahun (0%). Lebar langkah normal ditemukan lebih banyak pada lansia yang tidak memiliki penyakit diabetes (20%), dibandingkan dengan lansia dengan penyakit diabetes (0%). Lebar langkah normal ditemukan lebih banyak pada lansia dengan risiko jatuh rendah (16,7%), dibandingkan dengan lansia yang memiliki risiko jatuh sedang (3,3%) dan tinggi (0%).
HUBUNGAN PENGETAHUAN DENGAN PERILAKU PENGGUNAAN GREEN PACKAGING DI MASYARAKAT DKI JAKARTA
Authors: Priambudi Anisa Nuraini , Deliana Yosini 
Published: February 2021

DKI Jakarta is a metropolitan city which is well-known as a flood subscriber and ranks number 1 as the region with the most waste in Indonesia. Various attempts have been done by the government to reduce the use of plastic as one of the waste that is difficult to decompose, both in the form of appeals to regulations. This study aims to determine the relationship of knowledge with the use of green packaging behavior in the people of DKI Jakarta. This research is a quantitative research using survey method and Pearson correlation analysis. The analysis shows that the higher level of public knowledge about green packaging will have a good effect on the behavior of using green packaging. The dominant factor that is considered by the public in recognizing and using green packaging is environmental care, social media and the surrounding social environment. Many people have already know about the Regulations of the Governor of DKI Jakarta Number 142 Year 2019 regarding the obligation to use environmentally friendly shopping bags at shopping centers, supermarkets and people's markets. In addition, the community is willing to start switching to green packaging little by little, such as carrying their own shopping bags, drinking bottles and lunch boxes, and educating people around them to do the same.
Study of the effect of CAG polymorphism of the androgen receptor (AR) gene on spermatological parameters in Russian men
Authors: Меликян Л.П. , Близнец Е.А. , Штаут М.И. , Седова А.О. , Сорокина Т.М. , Курило Л.Ф. , Поляков А.В. , Черных В.Б. 
Published: February 2021

Полиморфизм CAG-повторов в экзоне 1 гена андрогенового рецептора (AR/HUMARA) ассоциирован с патозооспермией и нарушением мужской фертильности, однако его влияние на сперматогенез и показатели семенной жидкости недостаточно изучено. В статье представлены результаты исследования влияния количества CAG-повторов гена AR на показатели спермограммы у российских мужчин с бесплодием в браке, связанным с патозооспермией (n=451), и у мужчин с нормозооспермией - контрольная группа (n=131). Не выявлено зависимости концентрации и общего количества сперматозоидов в эякуляте, доли (%) прогрессивно подвижных (PR), морфологически нормальных и живых сперматозоидов от количества CAG-повторов гена андрогенового рецептора. У пациентов с тератозооспермией количество CAG-повторов статистически значимо выше, чем у мужчин без тератозооспермии (22,37±3,20 против 22,15±3,12; р=0,02).
Polymorphism of CAG repeats in exon 1 of the androgen receptor gene (AR/HUMARA) is associated with pathozoospermia and male sub-/infertility, but its effect on spermatogenesis and seminal fluid parameters is under evaluated. The article presents the results of a study of CAG repeats in AR gene on semen parameters in Russian male patients from infertile couples with pathozoospermia (n = 451), and in normozoospermic men, a control group (n = 131). The analysis of the groups revealed no dependence of the concentration indices, the total amount and amount (%) of progressively motile («PR»), morphologically normal and live spermatozoa from the number of CAG repeats of the AR gene. Teratozoospermic patients have statistically significantly higher number of CAG repeats, than men without teratozoospermia (22.37 ± 3.20 versus 22.15 ± 3.12; p = 0.02).
A case of a small supernumerary ring chromosome r(20)(p12q12) in a 3-year-old boy with facial anomalies and speech delay
Authors: Антоненко В.Г. , Светличная Д.В. , Миньженкова М.Е. , Шилова Н.В. , Калиненкова С.Г. 
Published: February 2021

Представлен случай малой сверхчисленной маркерной хромосомы (мСМХ) у мальчика трех лет с лицевыми аномалиями и речевыми нарушениями. Структура маркерной хромосомы, установленная при FISH-анализе, была определена как r(20)(p12q12). Обсуждаются проблемы мСМХ, содержащих только околоцентромерные области, и вопросы корреляции генотип-фенотип.
We report on a case of small supernumerary marker chromosome (sSMC) in a 3-year boy with facial anomalies and speech delay. The constitution of marker chromosome was designated by mFISH analysis as r(20)(p12q12). The problems of diagnostics of sSMC, containing the pericentromeric regions only, and genotype-phenotype correlations are discussied.
MicroRNA hsa-miR-370-3p is a new biomarker for assessing the level of CYP2D6 gene expression, as well as the clinical efficacy and safety of mirtazapine in patients with depressive disorders comorbid with alcohol use disorder
Authors: Застрожин М.С. , Скрябин В.Ю. , Гришина Е.А. , Рыжикова К.А. , Буре И.В. , Иванов А.В. , Копоров С.Г. , Брюн Е.А. , Сычев Д.А. 
Published: February 2021

Проведено изучение влияния полиморфизма гена CYP2D6 на эффективность и безопасность терапии миртазапина у пациентов с депрессивными расстройствами, коморбидными с алкоголизмом. В группе из 106 пациентов с депрессивными расстройствами, коморбидными с алкогольной зависимостью, было продемонстрировано влияние полиморфизма 1846G>A гена CYP2D6 (rs3892097) на показатели профиля безопасности миртазапина, но не эффективности. При этом hsa-miR-370-3p остается перспективным биомаркером оценки уровня экспресии гена CYP2D6, так как уровень его плазменной концентрации отличался у носителей разных генотипов по полиморфному маркеру 1846G>A, хотя и не обнаружилась связь с клинической эффективностью и безопасностью.
The study of the effect of CYP2D6 gene polymorphism on the efficacy and safety of mirtazapine therapy in patients with depressive disorders comorbid with alcoholism was carried out. In a group of 106 patients with depressive disorders comorbid with alcohol dependence, the effect of the 1846G> A polymorphism of the CYP2D6 gene (rs3892097) on the safety profile of mirtazapine was demonstrated, but not on the effectiveness. At the same time, hsa-miR-370-3p remains a promising biomarker for assessing the level of CYP2D6 gene expression, since the level of its plasma concentration differed in carriers of different genotypes for the polymorphic marker 1846G> A, although no connection with clinical efficacy and safety was found.
Biosociality and bioidentity: current situation and ethical perspectives
Authors: Белялетдинов Р.Р. , Попов В.В. , Попова О.В. 
Published: February 2021

Развитие генетических технологий способствовало стремительной биосоциализации современного общества. Биосоциальность и биоидентичность - феномены, описывающие важнейшие глобальные и локальные процессы развития современной биомедицины, определяющие интересы все большего числа людей. Создание групп по биосоциальным признакам невозможно без принципа конвергенции усилий. Он работает на разных уровнях общественной жизни, оказывая влияние и на формирование научного знания. Телесность пациента может рассматриваться в качестве гибридной формы, где сплетается органика, знание, технологии и экзистенциальный опыт персональной истории болезни. Возможности легитимации в будущем генетических технологий улучшения человека закладывают основание для формирования новых локусов биосоциальности и биоидентичности.
The development of genetic technologies has contributed to the rapid biosocialization of modern society. Biosociality and bioidentity are phenomena that describe the most important global and local processes of development of modern biomedicine, which determine the interests of an increasing number of people. Creating groups on biosocial grounds is impossible without the principle of convergence of efforts. It works at different levels of social life, influencing the formation of scientific knowledge. The physicality of the patient can be considered as a hybrid form where organics, knowledge, technology and existential experience of a personal medical history are intertwined. The possibilities of legitimizing the future genetic technologies for human enhancement lay the foundation for the formation of new loci of biosociality and bioidentity.
Evaluation of public opinion on moral status of human embryo
Authors: Хаят С.Ш. , Курило Л.Ф. , Черных В.Б. 
Published: February 2021

Вопрос о правовом статусе эмбриона человека относится к ключевым проблемам современного национального, внутреннего и международного законодательства. В данной работе представлены результаты исследования общественного мнения о вопросе этико-правового статуса эмбриона человека методом анонимного анкетирования.
The moral status of human embryo is one of the key issues of modern national and international law. The study shows public opinion on the ethical and legal status of a human embryo according to the results of anonymous survey.
Influence of folatic cycle genes polymorphisms on lipid peroxidation parameters
Authors: Толочко Т.А. , Минина В.И. , Астафьева Е.А. 
Published: February 2021

Длительное воздействие повышенных доз излучения от радона провоцирует накопление ацилгидроперекисей в крови подростков. Установлено наличие ассоциаций полиморфизмов генов фолатного цикла с показателями интенсивности перекисного окисления липидов.
Prolonged exposure to increased of radon doses provokes the accumulation of acyl hydroperoxis in the adolescents blood. The folate cycle gene polymorphism associations with lipid peroxidation intensity have been established.