bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analisis Determinan Keberhasilan Program Gerakan Pembangunan Desa Terpadu (Gerbang Sadu) Mandara di Kecamatan Karangasem
Authors: Dewi Ni Luh Yuliani , Utama Made Suyana 
Published: September 2019

Permasalahan yang dihadapi bangsa-bangsa yang membutuhkan proses penanganan yang tepat adalah kemiskinan. Sebagai bagian dari pembangunan, penanggulangan kemiskinan memerlukan kesamaan persepsi dari pihak-pihak terkait serrta membutuhkan keselarasan dalam pelaksanaannya supaya memperoleh hasil yang tepat sasaran, efektif, efisien dan berkelanjutan. Dalam berbagai program penanggulangan kemiskinan, strategi yang diterapkan menggunakan prinsip bahwa jika masyarakat miskin memiliki kesempatan dalam pengambilan keputusan secara mandiri, maka mereka akan dapat berbuat banyak hal untuk diri sendiri, keluarga serta masyarakatnya. Upaya yang sudah dilakukan oleh Pemerintah Provinsi Bali dalam peningkatan kesejahteraan dan penanggulangan kemisinan melalui beberapa strategi dan kebijakan. Pemerintah Provinsi Bali telah mencanangkan Program Gerakan Pembangunan Desa Terpadu Mandara/Gerbang Sadu Mandara (GSM) sebagai tempat bagi masyarakat perdesaan secara bersama-sama membangun diri dan komunitasnya secara mandiri dan partisipatif. Program Gerbang Sadu Mandara meliputi pembangunan infrastruktur pedesaan dan pengembangan usaha ekonomi produktif di perdesaan yang merupakan salah satu program utama dalam mempercepat penanggulangan kemiskinan di Provinsi Bali. Penelitian ini bertujuan untuk menganalisis pengaruh langsung maupun tidak langsung antara variabel Pemberdayaan, Kepemimpinan Kepala Desa, Partisipasi Masyarakat dan Keberhasilan Program Gerakan Pembangunan Desa Terpadu Mandara di Kecamatan Karangasem. Serta pengaruh moderasi variabel pendampingan pada hubungan pemberdayaan dan kepemimpinan kepala desa terhadap partisipasi masyarakat. Penelitian ini menggunakan teknik analisis deskriptif dan persamaan struktural dengan alternatif SEM PLS. Hasil penelitian menunjukkan bahwa variabel Pemberdayaan dan Kepemimpinan Kepala Desa berpengaruh positif dan signifikan terhadap Sistem Partisipasi Masyarakat dengan nilai R-Square sebesar 0,795. Selain itu, variabel Pemberdayaan, Kepemimpinan Kepala Desa, Partisipasi Masyarakat juga berpengaruh positif dan signifikan terhadap Keberhasilan Program dengan nilai R-Square sebesar 0,867.
EFFECT OF SATISFACTION OF BENEFITS TO CONTIUNANCE COMMITMENT AND INTENTION TO LEAVE IN HOSPITAL DENPASAR CITY
Authors: Purnama Putra Ida Bagus Putu , Supartha I Wayan Gede 
Published: September 2019

The reward satisfaction is the point determinant towards continuance commitment and employee's desire to leave the organization. This research has aims to determine the influence of reward satisfaction and commitment continuance with the desire to leave from the organization. Apply with 103 samples from 138 non-paramedic employees in the General Hospital in the city of Denpasar. The Data Analyzed by Structural Equation Modeling (SEM) using smart PLS.
The results of the research Showed that reward satisfaction had a significant influence positive effect to the continuance commitment and significant negative to the employee's desire to leave from the organization. Thereby, continuance commitment has a significant negative influence to the employee's desire to leave the organization. The implication of this research is to reduce the level of employee's desire leave from organization to increase of reward satisfaction and then continuance commitment will increase.
PENGARUH MOTIVASI KERJA, KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KEPUASAN KERJA KARYAWAN SERTA KINERJA PERUSAHAAN PT. ERHA CLINIC INDONESIA
Authors: Agustini I Gusti Ayu Ari 
Published: September 2019

The purpose of this study is to investigate the relationship between work motivation, leadership, organizational culture, employee satisfaction and its influence on the performance of the company PT. Erha Clinic Indonesia. To answer these research purposes, then an examination of the whole employees of PT. Erha Clinic Indonesia, amounting to 112 people. The method used is descriptive analysis and analysis of structural equation modeling (SEM). Based on the results of analysis show that motivation, leadership, and organizational culture has a significant impact on job satisfaction of employees of PT. Erha Clinic Indonesia. The result of the analysis also states work motivation, leadership, organizational culture, and employee job satisfaction significantly influences the performance of the company PT. Erha Clinic Indonesia. The implications of this research is to improve leadership skills and organizational cultures that exist, so that aspects of employee job satisfaction can be met, because in general a high employee job satisfaction will increase their work motivation and performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PARTISIPASI ANGGOTA KOPERASI DAN KESEJAHTERAAN ANGGOTA PADA KOPERASI UNIT DESA (KUD) DI KABUPATEN JEMBRANA
Authors: Catur I Ketut , Setiawina Nyoman Djinar 
Published: September 2019

Factors of low quality of human resources that have an impact on the management of organization and business; members of the cooperate are generally small people, so it's pretty hard to empower them; the low participation of members that is visible from the small amount of paid-up capital of members and Member utilization of services business cooperate; the location of the cooperation tend to be less/no strategic for business; as well as the culture of the Organization cooperate that is less conducive to developing the business.
This research aims to analyze the influence of cooperate knowledge, the ability of administrators, service cooperatives, cooperate interest and participation of the members of the cooperative in the cooperate against the welfare of society in Jembrana Regency, analyzed with partial least square (PLS). The location of the research done in Jembrana Regency. Types of data used in this research is quantitative and qualitative. The source of the data used in this research is the primary data from the results of the questionnaire to respondents.
The results of the analysis showed that n knowledge, the ability of administrators, service quality of cooperation and interest in cooperate on the positive and significant participation of influential members of the village Jembrana Regency. Cooperate knowledge, the ability of the Executive Board, and the Ministry of cooperatives was not significant effect against the welfare of society, while the interest and participation of the members of the cooperative in the village of positive and significant effect against community welfare in Jembrana Regency. The participation of members of the cooperative in the village mediated significantly influences the ability of the Executive Board, the Ministry of cooperation and interest in cooperate against the welfare of the community, but the influence of perkoperasian knowledge against the welfare of society mediated by the insignificant participation of members of the cooperative in the village Jembrana Regency.
EFEKTIVITAS DAN EFISIENSI PENERIMAAN DAERAH DISTRIK DILI
Authors: Araujo Miguel De , Wiagustini Ni Luh Putu , Purbawangsa Ida Bagus Anom 
Published: September 2019

This research was conductedat the Department ofTaxation of DiliBased on the analysis,the rate of growth of revenue receipts Dili districts experiencing growth fluctuating.Level RentalTaxrevenue receipts effectiveness Dili district experienced a fluctuating level, at this level as very effective.Level efficiency of the revenue receipts of the results of the analysis
This suggeststhat local governments have been able to work very well because it has been able to meet the targets seteven exceeding the targetit self,this suggests that the government's performance has been very good.
ANALISIS KINERJA KEUANGAN DENGAN METODE RADAR PADA PT SEMEN BATURAJA (PERSERO) TBK
Authors: Mardiana Siska , Muhammad Danial R. Deni , Sunarya Erry 
Published: September 2019

The purpose of this study is to assess the financial performance of PT Semen Baturaja (Persero) Tbk by comparing the performance of PT Semen Baturaja (Persero) Tbk in several similar companies that have been listed on the Indonesia Stock Exchange. The data used are financial statement data of PT Indocement Tunggal Prakarsa Tbk, PT Semen Baturaja Persero Tbk and PT Holcim Indonesia Tbk for the period 2015-2017. The research method used is descriptive with quantitative data. The analysis technique used with the radar method. Radar analysis includes 5 ratios, namely profitability, productivity, asset utility, stability and growth potential. The results showed that the best profitability ratio of PT Semen Baturaja (Persero) Tbk, from the best productivity ratio of PT Holcim Indonesia Tbk, was seen from the best utility ratio of PT Indocement Tunggal Prakarsa Tbk, on the stability ratio of PT Holcim Indonesia Tbk and on the best growth potential of PT Semen Baturaja (Persero) Tbk.
Kohesivitas Kelompok Sebagai Pemoderasi Pengaruh Partisipasi Penganggaran, Asimetri Informasi, dan Self Esteem Pada Senjangan Anggaran
Authors: Yuna Aditya Nyoman Putra , Wirakusuma Made Gede 
Published: September 2019

Budgeting activities are carried out as a measure of manager's performance, there tends to be a discrepancy between the budgeted and realized as stated by several BPR leaders in the city of Denpasar. The purpose of this study was to obtain empirical evidence of the influence of group cohesiveness in moderating the effect of budget participation, information asymmetry, and self esteem on budgetary slack. The population in this study were all officials or employees involved in the budgeting process for 21 BPR in Denpasar City. Samples were taken using purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the study, group cohesiveness was not able to moderate the effect of budgetary participation on budgetary slack, but group cohesiveness was statistically able to moderate the influence of information asymmetry and self esteem on budgetary slack in rural banks throughout the city of Denpasar.
Keywords: Budget participation, information asymmetry, self esteem, budgetary slack.
Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan WPOP Dengan Preferensi Resiko Sebagai Variabel Pemoderasi
Authors: Ayu Utari Putu Devi , Ery Setiawan Putu 
Published: September 2019

Badung Utara, Badung Utara, Badung Utara. To find out whether the preference must be able to moderate the relationship between understanding of tax regulations on individual taxpayer regulations in the North Badung region. The minimum number of samples used in the study were 100 (one hundred) individual taxpayers at North Badung KPP Pratama. This study uses the accidential sampling method. The method of data collection uses the questionnaire method. The data analysis technique used is Moderated Regression Analysis (MRA). The results obtained related to understanding tax regulations, positive and significant to taxpayer obligations, as well as risk preferences can moderate the relationship of understanding tax regulations with taxpayer assistance.
Keywords: Understanding of Taxes, Tax Compliance, Risk Preference.
Pengaruh Akuntabilitas, Transparansi, dan Partisipasi Masyarakat Pada Efektivitas Pengelolaan Dana Desa
Authors: Putra I Made Yoga Darma , Rasmini Ni Ketut 
Published: September 2019

The effectiveness of managing village funds is necessary to be able to run the village government well. Factors that influence the effectiveness of village fund management including accountability, transparency, and community participation. This study aims to determine the effect of accountability, transparency, and community participation on the effectiveness of village fund management in the Abiansemal District of Badung Regency. The sample of this study was 18 villages in Abiansemal Subdistrict with 72 respondents. The sample selection method used a purposive sampling method, data was collected using a questionnaire. Data were analyzed using multiple linear regression analysis. The results of this study indicate that accountability, transparency, and community participation have a positive effect on the effectiveness of village fund management in the Abiansemal District of Badung Regency. This shows that the better the accountability, transparency, and community participation, the better the management of village funds in Abiansemal Subdistrict, Badung Regency.
Keywords: Accountability, transparency, community participation, effectiveness of village fund management.
Pengaruh Audit Operasional dan Pengendalian Internal Terhadap Kinerja Karyawan
Authors: Manuaba Ida Ayu Dewi Prayogi , Muliartha RM Ketut 
Published: September 2019

The research objective is to determine the effect of operational audits and internal controls on employee performance. This research was conducted at the hospitality service company Ayodya Resort Bali. Data collection was conducted through interviews and questionnaires with a sample of 40 respondents who were auditees from the accounting department, human resource department, sales and marketing department, engineering department, front office department, food and beverage department, housekeeping department, and security department. The data analysis technique used is multiple linear regression analysis. Based on the result of the study indicate that operational audits and internal control have a positive effect on employee performance at the Ayodya Resort Bali hotel.
Keywords: Operational audit, internal control, employee performance.
Pengaruh Kecerdasan Emosional, Intelektual, Spiritual, Love Of Money Pada Sikap Mahasiswa Mengenai Etika Profesi Akuntan
Authors: Pratama Ida Bagus Putu Weda , Astika Ida Bagus Putra 
Published: September 2019

The purpose of this study was to obtain empirical evidence of the influence of emotional intelligence, intellectual intelligence, spiritual intelligence and love of money on student attitudes regarding professional ethics of accountants. The research approach used in this study is a quantitative approach using primary data. The sampling technique used is nonprobability sampling with purposive sampling method. The number of samples used in this study were 107 samples. The analysis technique used is multiple linear regression. The results of this study indicate that emotional intelligence, intellectual intelligence and spiritual intelligence have a positive effect on student attitudes regarding professional ethics of accountants while love of money has a negative effect on student attitudes regarding professional ethics of accountants. Practical implications for students that they must prepare for their ethical attitude before entering the workforce.
Keywords: Emotional intelligence, intellectual intelligence, spiritual intelligence, love of money, student attitudes regarding professional ethics of accountants.
Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Profitabilitas dan Leverage pada Tax Avoidance
Authors: Cahya Dewanti I Gusti Ayu Dwi , Sujana I Ketut 
Published: September 2019

The results of the study show that firm size of company does not affect tax avoidance because the size of a company that is measured through total assets owned does not affect the company's decision to take tax avoidance actions. Leverage does not affect tax avoidance because the higher the level of debt of a company, it will not affect the practice of tax avoidance. Profitability has a negative effect on tax avoidance because the higher the value of corporate profitability, the lower the tendency for companies to take tax avoidance actions. CSR has a negative effect on tax avoidance, this is in accordance with the legitimacy theory which states that the company in maintaining its survival always strives to gain legitimacy or good recognition from its stakeholders. The higher the level of CSR disclosure of a company, the more the company avoids the existence of tax avoidance actions.
Keywords: Company size, corporate social responsibility, profitability, leverage, tax avoidance.
Implementasi Corporate Social Responsibility Dan Dampaknya Terhadap Kinerja Keuangan
Authors: Putri Putu Claudia Tamara , Wirajaya I Gde Ary 
Published: September 2019

The purpose of this research is to find out the form of CSR implementation implemented by the St. Regis Bali Resort and to find out the impact of implementing CSR on hotel financial performance. The type of data used is qualitative data, with primary and secondary data sources. Primary data in the form of interviews, and secondary data in the form of hotel financial statements for several periods before and after conducting CSR. The technique of collecting data is by interview, observation, and documentation. The results of the study show the hotel The St. Regis Bali Resort applies several forms of CSR, namely (1) social sector, (2) environmental field. CSR has a positive impact on financial performance, seen from the increase in the number of sales. Increasing the number of sales, it will affect sales and income which will affect the level of profit.
Keywords: Corporate social responsibility, financial performance, CSR.
Pengaruh Good Government Governance, Pengendalian Intern, dan Budaya Organisasi Terhadap Kinerja Organisasi Perangkat Daerah (OPD)
Authors: Yudhasena I Gede Iswara , Putri I G. A. M. Asri Dwija 
Published: September 2019

The Regional Devices Organization (OPD) of Karangasem Regency needs to pay attention to the application of the principles of Good Government Governance (GGG), internal control and organizational culture to improve regional organizational performance (OPD). This study aims to obtain empirical evidence of the effect of GGG, internal control and organizational culture on regional organizational performance (OPD) in Karangasem Regency. The method of data collection in this study is the survey method using questionnaire techniques. The sampling method uses a saturated sampling technique. The sample used amounted to 3 employees in each regional device organization (OPD) with a total number of 32 (OPD). The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the effect of GGG, internal control and organizational culture has a positive effect on the performance of regional organizational organizations (OPD) in Karangasem Regency.
Keywords: Good Government Governance, internal control, organizational culture, Regional Organizational Performance (OPD).
Pengaruh Penerapan E-Filling, Sosialisasi Perpajakan, Kinerja Account Representative, dan Sanksi Pajak terhadap Tingkat Kepatuhan WPOP
Authors: Kusumayanthi Lyana Oka , Suprasto Herkulanus Bambang 
Published: September 2019

This study aims to examine the effect of the application of e-filling, tax socialization, account representative performance and taxation penalty on individual taxpayer compliance at KPP Pratama Gianyar. This research was conducted at KPP Pratama Gianyar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that the application of e-filling, account representative performance and taxation penalty had a positive effect on WPOP compliance at KPP Pratama Gianyar, while tax socialization did not affect the WPOP at KPP Pratama Gianyar.
Keywords: E-filing, tax socialization, account representative performance, taxation penalty, and individual taxpayer compliance.
Pengukuran Kinerja Bank Perkreditan Rakyat Werdhi Sedana Kabupaten Gianyar Dengan Teknik Balanced Scorecard
Authors: Andira Sari Pande Made Hierra , Suryanawa I Ketut 
Published: September 2019

This research was conducted at BPR Werdhi Sedana from 2015 - 2017. The population is all employees and customers of BPR Werdhi Sedana. The sample for employees was 41 and the samples for customers used were 99 savings customers, 87 deposit customers and 96 credit customers. The technique used to take samples is simple random sampling.. The data analysis technique used is perspective on the Balanced Scorecard. The financial perspective got results that are categorized as good. The customer perspective can increase customer satisfaction that produces good numbers and is supported by an increase in the number of customers. The internal business perspective uses infrastructure capacity which has decreased and on innovation growth, BPR has been able to increase innovation in 2018. Then, the learning and growth perspective shows an increase in employee productivity and employee satisfaction.
Keywords: Performance assessment, balance scorecard.
Pengaruh Kualitas Situs Web, Nilai Hedonis, Dan Nilai Utilitarian Terhadap Niat Membeli Kembali
Authors: Kusumadewi Dyan Febrina , Soewarno Noorlailie , Isnalita Isnalita 
Published: September 2019

This study aims to determine the impact of website’s quality, hedonic value, and utilitarian value toward repurchaseintention on the Lazada marketplace. This study consisted of 107 respondents of Lazada users collected through online surveys. The results indicate that the quality of information has a positive and significant effect on repurchase intention. While the quality of the system and service quality have no significant effect on repurchase intention. In addition, hedonic values ??and utilitarian values have a positive and significant effect on repurchase intention.
Keywords: Website quality, hedonic value, utilitarian value, repurchase intention.
Analisis Komparatif Kinerja Reksa Dana Konvensional dan Syariah pada Periode Krisis dan Non Krisis
Authors: Anggriawan Firman Ananda Oktadino , Wirawan Yasa Gerianta 
Published: September 2019

The purpose of this study was to determine the differences in the performance of conventional and syariah mutual funds in the crisis and non-crisis periods. To measure the performance of mutual funds, the method used is the Sharpe method. The sample in this study was selected using a purposive sampling method. The samples taken in this study is as many as 8 samples of mutual funds consisting of 4 conventional mutual funds and 4 syariah mutual funds in 2008 and 38 samples of mutual funds consisting of 19 conventional mutual funds and 19 syariah mutual funds in 2016. Techniques The analysis used was the Independent Sample T-test. Results of the analysis show that the performance of syariah and conventional mutual funds in 2008 did not differ. In 2016, the results of the Independent T-Test showed that there were differences in performance between syariah and conventional mutual funds.
Keywords: Performance, mutual funds, conventional, syariah.
Determinan Carbon Emission Disclosure Perusahaan Manufaktur
Authors: Dewi Luh Gede Krisna , Yenni Latrini Made , Rsi Respati Ni Nyoman 
Published: September 2019

Company activities has role in increasing the levels of gas carbon in the atmosphere. Accounting practises assesed by several parties as the trigger for the environmental crisis. As the response, the company began to pay more attention to the effort of the carbon emissions reduction and conduct comprehensive disclosure associated with it. Research uses mutiple regression analysis to seek the effect of economic, social, financial market, and regulatory pressure on the carbon emission disclosure of manufacturing companies listed on the BEI. The result of the data analysis discover that regulatory pressure was able to influence carbon emission disclosure of manufacturing company. While the pressure factor comes from economic, social and financial market has no effect on the area of carbon emission disclosure. The implication of this research become an input for the standard setter in compiling and policies evaluation process with voluntary disclosure in the company’s financial report.
Keywords: Carbon emission disclosure, economic, social, financial market, regulatory pressur