bluuebunny/crossref_metadata_2025_split huggingface dataset:
Budaya Organisasi Berorientasi Hasil dan Komitmen Organisasi Sebagai Pemoderasi Pengaruh Partisipasi Penganggaran Pada Senjangan Anggaran
Authors: Widyasari Putu Indah , Ratnadi Ni Made Dwi 
Published: July 2019

A budget is used by management to communicate plans, allocate resources, and coordinate operational activities and corporate strategies. Employee participation in budgeting and performance assessment based on budgets can lead to dysfunctional behavior by performing the budgetary slack. This study aims to empirically test the capability of organizational culture of results oriented and organizational commitment to moderate the influence of budgetary participation on budgetary slack. The study was conducted at 3.4 and 5 star hotels located in Denpasar. Respondents are Head of Department who is involved in the process of preparing and implementing the budget, amounting to 84 respondent. The analysis technique used is regression analysis of moderation. The results show that organizational culture that is result oriented and organizational commitment moderate the influence of budgetary participation on budgetary slack. The higher budgeting participation causes less budgetary slack when there is a high result-oriented organizational culture and organizational commitment.
Keywords: Organizational culture, commitment organizational, budgetary participation, budgetary slack
Kinerja Pemerintah Desa Dalam Pengelolaan Dana Desa (Studi Pada Desa Dore Kecamatan Palibelo Kabupaten Bima)
Authors: Asmawati Ika , Basuki Prayitno , Riva'i Ahmad 
Published: July 2019

This research aimed to analyze qualitatively the performance of Village Fund execute at Dore Village Bima Regency. it is undeniable that most villages in Indonesia make village head elections in a family manner, regardless of their abilities or competencies that greatly affect their performance, as also applies in the village of Dore, Palibelo District, Bima Regency. In this study, researchers focused on the performance of village officials, not just the village head. This study used a qualitative approach, retrieval and collection of data using observation, interview, and documentation techniques to the informant as much as five (5) persons within the Performance Analysis Management of Village Fund at Dore Village Bima Regency. The research result showed that the Performance Analysis Management of Village Fund at Dore Village Bima Regency had not yet run well as from 5 (five) dimention investigated, 4(four) dimensions did not work well such as dimension of responsibility, service quality, productivity and accountability but one was only that worked well enough is responsiveness. Based on these findings, improvements such as training or courses are recommended for village officials and the provision of media as a tool to account for the management of village funds so that the performance of the Dore Village government is expected to be more optimal than before.
Keywords: Productivity; Service Quality; Responsiveness; Responsibility; Accountability
Pengaruh Ukuran Perusahaan, Profitabilitasdan Financial Leverage Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur
Authors: Nanda Ayunika Ni Putu , Yadnyana I Ketut 
Published: July 2019

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris awareness mahasiswa akuntansi yang diukur dengan tingkat interest, knowledge, challenge, dan benefit terkait konvergensi IFRS. Penelitian ini dilakukan pada enam Universitas di Provinsi Bali. Jumlah responden yang digunakan sebanyak 282 mahasiswa akuntansi yang dipilih menggunakan teknik purposive sampling dengan kriteria responden yaitu mahasiswa akuntansi di Perguruan Tinggi serta Perguruan Tinggi Swasta di wilayah koordinasi VIII dan memiliki program Sarjana Akuntansi berstatus aktif. Mahasiswa akuntansi semester V dan VII dan telah mengambil dan sedang menempuh mata kuliah Teori Akuntansi . Metode pengumpulan data dilakukan dengan metode survei menggunakan kuesioner. Teknik analisis data yang digunakan adalah Analisis Regresi Linier Berganda. Hasil akhir penelitian menyatakan bahwa variabel tingkat interest, knowledge, dan benefit berpengaruh positif terhadap awareness konvergensi IFRS. Sedangkan variabel tingkat challenge berpengaruh negatif terhadap awareness konvergensi IFRS.
Kata kunci: tingkat interest, tingkat knowledge, tingkat challenge, tingkat benefit, awareness konvergensi IFRS
Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan dengan Likuiditas Sebagai Variabel Moderasi
Authors: Adi Putra Ida Bagus , Astika Ida Bagus Putra 
Published: July 2019

Tujuan penelitian ini adalah untuk mengetahui pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Likuiditas Sebagai Variabel Moderasi. Penelitian ini dilaksanakan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2013-2016. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 11 perusahaan yang diperoleh dengan teknik non-probability sampling dengan metode purposive sampling. Teknik analisis data dilakukan dengan menggunakan teknik analisis moderated regression analysis. Berdasarkan hasil penelitian, menunjukkan bahwa Corporate Social Responsibility berpengaruh positif signifikan terhadap nilai perusahaan. Penelitian ini juga menemukan bahwa likuiditas mampu memoderasi pengaruh Corporate Social Responsibility terhadap nilai perusahaan.
Kata Kunci: corporate social responsibility, nilai perusahaan, likuiditas
Pengaruh Profesionalisme Dan Time Budget Pressure Pada Kinerja Auditor Dengan Motivasi Auditor Sebagai Variabel Pemoderasi
Authors: Wikanadi Made Irna , Suardana Ketut Alit 
Published: July 2019

This research was conducted at the BPKP Representative of Bali Province. The sample in this study were all auditors with a total auditor number of 74 people. The number of research samples used was 51 respondents, with a saturated sampling method. The data collection method used was using a questionnaire that was distributed directly to the auditors who worked in BPKP Representatives of Bali Province. The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the results of multiple linear regression analysis found that professionalism has a positive effect on auditor performance and time budget pressure has a negative effect on auditor performance. Based on the regression moderation results that auditor motivation increases the influence of professionalism and time budget pressure on auditor performance.
Keywords: professionalism, time budget pressure, auditor motivation, auditor performance
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, dan Kecerdasan Spiritual Pemilik pada Kinerja UMKM di Kabupaten Gianyar
Authors: Laras Witrisanti Bayu Ni Luh , Sukartha I Made 
Published: July 2019

Kinerja Usaha Mikro Kecil Menengah perlu diteliti karena nilai ekspor UMKM dinilai terus mengalami peningkatan yaitu menyentuh 19,9 juta dollar AS dan berdasarkan data Badan Pusat Statistik, kontribusi UMKM pada perekonomian cukup besar mencapai 61,41%, sementara dalam penyerapan tenaga kerja UMKM mendominasi 97% dari total tenaga kerja nasional. Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual pemilik pada kinerja Usaha Mikro Kecil Menengah. Obyek penelitian adalah kinerja UMKM di Kabupaten Gianyar. Teknik penentuan sampel yang digunakan dalam penelitian ini adalah Probably sampling digunakan dengan menggunakan teknik random sederhana. Terdapat 100 UMKM sebagai sampel dengan jumlah 71 pernyataan. Berdasarkan hasil analisis penelitian diperoleh Kecerdasan Intelektual berpengaruh positif pada Kinerja UMKM, Kecerdasan Emosional berpengaruh positif pada Kinerja UMKM, dan Kecerdasan Spiritual berpengaruh positif pada Kinerja UMKM.
Kata kunci: Kecerdasan intelektual, kecerdasan emosional, kecerdasan spiritual
Pengaruh Pengalaman, Independensi, dan Profesionalisme Auditor Internal Dalam Mencegah Kecurangan Pada Bank Perkreditan Rakyat
Authors: Andriyanti Dwi , Latrini Made Yenni 
Published: July 2019

Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman, independensi, dan profesionalisme auditor dalam mencegah kecurangan pada Bank Perkreditan Rakyat di Kabupaten Badung. Penentuan sampel dalam penelitian ini peneliti menggunakan teknik sampling jenuh. Responden dalam penelitian ini sebanyak 49 orang. Metode pengumpulan data yang digunakan adalah metode sensus dengan instrumen kuesioner. Hasil dari kuesioner penelitian ini diukur dengan menggunakan skala likert. Metode statistik yang digunakan yaitu analisis regresi linier berganda.Hasil penelitian ini menunjukkan bahwa pengalaman, independensi dan profesionalisme auditor internal berpengaruh positif dalam mencegah kecurangan di Bank Perkreditan Rakyat Kabupaten Badung. Hal tersebut berarti semakin baik pengalaman, sikap independensi, dan sikap profesionalisme semakin baik upaya yang dilakukan dalam mencegah kecurangan di Bank Perkreditan Rakyat (BPR) Kabupaten Badung.
Kata kunci: kecurangan, auditor internal, pengalaman audit
Pengaruh Efektivitas Penerapan SIA, Pemanfaatan TI, Kesesuaian Tugas, dan Keahlian Pemakai Komputer pada Kinerja Karyawan
Authors: Anjani Dewantari Ni Made Fikiyaya , Putra I Made Pande Dwiana 
Published: July 2019

Tujuan penelitian ini yaitu untuk mengetahui pengaruh efektivitas penerapan sistem informasi akuntansi, pemanfataan teknologi informasi, kesesuaian tugas dan keahlian pemakai komputer pada kinerja karyawan. Penelitian ini dilakukan di PT Karya Luhur Permai Denpasar. Berdasarkan hasil penelitian, dinyatakan bahwa efektivitas penerapan sistem informasi akuntansi, pemanfataan teknologi informasi, kesesuaian tugas dan keahlian pemakai komputer berpengaruh positif dan signifikan pada kinerja karyawan. Hal ini berarti semakin tinggi efektivitas penerapan sistem informasi akuntansi, pemanfataan teknologi informasi, kesesuaian tugas dan keahlian pemakai komputer, makan kinerja karyawan akan semakin meningkat. Penelitian ini telah membuktikan bahwa efektivitas penerapan sistem informasi akuntansi, pemanfataan teknologi, kesesuaian tugas dan keahlian pemakai komputer mempunyai pengaruh positif terhadap kinerja karyawan, sehingga sangat mendukung konsep dari TAM, Teori TPC, dan Teori Kontingensi.
Kata Kunci : SIA, keahlian pemakai komputer, kinerja karyawan.
Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Disfungsional Auditor
Authors: Limanto Melinda , Sukartha I Made 
Published: July 2019

This study aims to obtain empirical evidence of the influence of time budger pressure, machiavellian , internal locus of control, and organizational comitment on auditor’s dysfungsional behavior. Auditor’s dysfungsional behavior is an behavior of auditor that reduces audit quality and causes the audit process to fail. The study was conducted at the R I BPKP Representative of Bali Province in 2019. Respondents in this study were determined using the saturated sample method. Data collection using the questionnaire method. The data analysis technique used is multiple linear regression. The results showed time budget pressures, and machiavellian traits had a positive effect on auditor dysfunctional behavior. Internal locus of control variables, and organizational commitment negatively affect auditor dysfunctional behavior.Keywords: Dysfungsional, machiavellian, internal control, comitment
Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance
Authors: Pitaloka Syifa , Aryani Merkusiawati Ni Ketut Lely 
Published: July 2019

Tax avoidance is an action taken to minimize tax payments legally by utilizing loopholes in tax regulations. This study aims to examine the effect of profitability, leverage, audit committee, and executive character on tax avoidance. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017, with a total sample of 68 companies so that the number of observations was 204 selected as samples in this study. The sample selection uses probability sampling with purposive sampling technique. Based on the result of multiple linear regression analysis the results show that profitability, leverage, and executive character have a positive effect on tax avoidance, while the audit committee has a negative effect on tax avoidance.
Keywords: Tax avoidance, profitability, leverage, audit committee, character executive
Pengaruh Kondisi Keuangan Perusahaan, Sosialisasi Perpajakan, dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak Hotel
Authors: Deinara Nyoman Nadia Naissa , Jati I Ketut 
Published: July 2019

Kepatuhan wajib pajak merupakan aspek terpenting dalam sistem perpajakan di Indonesia yang menganut self assesement system yang memberikan kepecayaan dalam menghitung, membayar, dan melaporkan sendiri besarnya pajak yang terutang. Penelitian ini bertujuan untuk menguji secara empiris pengaruh kondisi keuangan perusahaan, sosialisasi perpajakan, dan sanksi perpajakan pada kepatuhan wajib pajak hotel. Penelitian ini menggunakan data primer dengan cara penyebaran kuesioner. Populasi adalah seluruh wajib pajak hotel aktif yang terdaftar pada Badan Pendapatan Daerah Kabupaten Badung yaitu sejumlah 2.456 hotel. Metode penentuan sampel yang digunakan adalah metode accidental sampling dengan menggunakan rumus slovin, sehingga diperoleh sampel sebanyak 96 hotel dengan tahun pengamatan 3 tahun. Teknik analisis menggunakan analisis regresi linear berganda. Berdasarkan hasil analisis, ditemukan bahwa kondisi keuangan perusahaan, sosialisasi perpajakan, dan sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak hotel.
Kata Kunci: Kondisi keuangan, sosialisasi pajak, sanksi pajak, kepatuhan pajak
Pengaruh Profesionalisme, Independensi dan Pelatihan Auditor Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Provinsi Bali
Authors: Devi Ni Putu Haris Candra , Pande Dwiana Putra I Made 
Published: July 2019

The purpose of this study is to obtain empirical evidence of the influence of professionalism, independence and auditor training on auditor performance. The location of this research is at the Public Accountant Office (KAP) in Bali Province in 2018 and has been registered with the Indonesian Institute of Certified Public Accountants (IAPI). The method of determining the sample used in this study is the saturated sample method. The method of data collection in this study is the questionnaire method. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis shows that professionalism, independence and auditor training have a positive effect on auditor performance. This research is expected to provide more in-depth information and understanding, and it is hoped that the auditor can uphold the professionalism and independence when conducting audits, so that the auditor's performance will be good.
Keywords: Professionalism, independence, auditor training, auditor performance
Pengaruh Kesadaran WP, Pelayanan Fiskus, Sanksi Pajak, dan Tax Amnesty Pada Kepatuhan WPOP
Authors: Darma Wicaksana I Gusti Putu Agung , Supadmi Ni Luh 
Published: July 2019

This study aims to determine the effect of taxpayer awareness, tax authorities, tax sanctions, and tax amnesty on individual taxpayer compliance at the Tabanan Primary Tax Office. This research was conducted at the Tabanan Primary Tax Office. The number of samples taken is 100 taxpayers. The method used is nonprobability sampling, with a purposive sampling technique. Data collection is done by distributing questionnaires and nonparticipant observations. Data were analyzed using multiple linear regression analysis. Based on the results of the study showed that the awareness of taxpayers, tax authorities, tax sanctions, and tax amnesty had a positive effect on the compliance of individual taxpayers at Tabanan Primary Tax Office. The results showed that the awareness of taxpayers, tax authorities, tax sanctions, and the implementation of the tax amnesty policy could increase taxpayer compliance at the Tabanan Primary Tax Office.
Keywords: Awareness of the taxpayer, service tax authorities, tax penalties, tax amnesty, taxpayer compliance
Reaksi Pasar Atas Pengumuman Corporate Governance Perception Index
Authors: Putra I Gede Krisna Dharma , Damayanthi I Gusti Ayu Eka 
Published: July 2019

CGPI is the result of research from the Indonesian Institute for Corporate Governance (IICG) in collaboration with SWA magazine. This study aims to determine the reaction of the capital market on the CGPI announcement. The research was conducted at the company surveyed by CGPI for the period 2013-2016 by accessing the Indonesia Stock Exchange, IICG, Yahoo finance and SWA magazines. The population in this study were the companies surveyed by the Corporate Governance Perception Index (CGPI) for the period 2013-2016. The number of samples taken was 61 using the purposive sampling method. The data analysis technique used is the one sample t-test. Based on the results of the analysis, it was found that during the seven days of stock trading around the announcement of the Corporate Governance Perception Index (CGPI) without involving the comfounding effect (other announcements) there was no market reaction around the CGPI announcement date.
Keywords: Corporate Governance Perception Index (CGPI), abnormal return, market reaction
Effects of Head and Neck Positions on Blood Flow in the Vertebral, Internal Carotid, and Intracranial Arteries: A Systematic Review
Authors: Kranenburg Hendrikus Antonius “Rik” , Tyer Rob , Schmitt Maarten , Luijckx Gert Jan , van der Schans Cees , Hutting Nathan , Kerry Roger 
Published: July 2019

Background Manual therapy interventions targeting the neck include various positions and movements of the craniocervical region. The hemodynamic changes in various spinal positions potentially have clinical relevance. Objectives To investigate the effects of craniocervical positions and movements on hemodynamic parameters (blood flow velocity and/or volume) of cervical and craniocervical arteries. Methods A search of 4 databases (PubMed, Embase, CINAHL, and Index to Chiropractic Literature) and, subsequently, a hand search of reference lists were conducted. Full-text experimental and quasi-experimental studies on the influence of cervical positions on blood flow of the vertebral, internal carotid, and basilar arteries were eligible for this review. Two independent reviewers selected and extracted the data using the double-screening method. Results Of the 1453 identified studies, 31 were included and comprised 2254 participants. Most studies mentioned no significant hemodynamic changes during maximal rotation (n = 16). A significant decrease in hemodynamics was identified for the vertebral artery, with a hemodynamic decrease in the position of maximum rotation (n = 8) and combined movement of maximum extension and maximum rotation (n = 4). A similar pattern of decreased hemodynamics was also identified for the internal carotid and intracranial arteries. Three studies focused on high-velocity thrust positioning and movement. None of the studies reported hemodynamic changes. The synthesized data suggest that in the majority of people, most positions and movements of the craniocervical region do not affect blood flow. Conclusion The findings of this systematic review suggest that craniocervical positioning may not alter blood flow as much as previously expected. Level of Evidence Therapy, level 2a. J Orthop Sports Phys Ther 2019;49(10):688–697. Epub 5 Jul 2019. doi:10.2519/jospt.2019.8578
The value of 5% topical imiquimod cream for the treatment of flat warts in a sample of Iraqi patients
Authors: Asmaa Abdul Jaleel Swadi  , Akeel Hamed Jabur  , Suhad Jassim Abdlkadhim  
Published: July 2019

Flat warts are mainly caused by HPV type 3 and 10. The condition is usually seen in young people in visible skin areas such as the back of hands, face, and forehead. Medical treatment may be prolonged in some situations for months and rarely for years making patients unsatisfactory Surgical approaches such as electrocoagulation, cryosurgery, and laser are used when medical treatment fails to control the disease, but surgical removal carries the risk of scar formation and is usually costly. The current study was planned and carried out to evaluate the response of plane warts to 5% imiquimod cream in a sample of Iraqi patients with plane warts. The present cohort study included 20 patients with plane warts. Those patients were selected from the pool of patients visiting the dermatology consultation unit at Al-Diwaniyah teaching hospital, Al-Diwaniyah Province, Iraq during the period from September 2018 through June 2019. Age, gender, and duration of disease were the main variables included in the study; the outcome was a response to treatment classified as complete, partial, and incomplete. All patients were treated by topically applied 5% imiquimod cream once daily and were followed up for a period of time, ranging from 2 weeks to 12 weeks. The results of the current study revealed that treatment duration and response to treatment is shown in table 2. Mean duration of treatment was 7.95 ±3.33 weeks, and it ranged from 2 to 12 weeks. Complete response was seen in 60 %, partial response was identified in 30 %, and no response was the outcome in 10 % of patients. Treatment response was not correlated to the age or gender of patients, but longer duration of disease predicted poor response to treatment. In view of available data in the current study and in previous reports, 5% topical imiquimod cream appears to be an efficient and safe mode of treatment for flat warts.
Menentukan Koefisien Restitusi Tumbukan dengan Analisis Konversi Sudut Penyimpangan
Authors: Kholifudin M. Yasin 
Published: July 2019

Physical practicum-based learning on collision was been carried out with the aim of knowing the magnitude of the coefficient of restitution of collision of 2 toy balls that are hung on station with a rope by analyzing the conversion of angle of the deviation before and after collision to the magnitutde of velocity. The instruments used in the practicum were“ tek-tek” balls, “ping-pong” balls, clear rubber ball, bow, stationary. Data collection was taken from the 8 practicum groups each of which consists of 4 students in class X IPA 1 of Senior High School 2 Kebumen in the 2nd semester of the school year 2017/2018. Conclusions obtained from data analysis are the conversion of angle of deviation before and after collision to the magnitude of velocity, average collision coefficient; between “tek-ball” was 0.18, “tek-tek” ball with clear rubber ball was 0.26, “tek-tek” ball with “pingpong” ball was 0.64. So that the three collisions include a partially resilient collision which has a range of restitution coefficients 0 ˂ e ˂ 1.Students did the practicum carefully, students had fun learning while playing and collision. This practicum can be done as an alternative to teach the competency on KI-4