bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Perceived Usefulness dan Perceived Ease of Use Terhadap Keinginan Wajib Pajak Orang Pribadi Untuk Menggunakan e-Billing Pajak Versi 2
Authors: Livianto Fransiskus Peter 
Published: July 2019

The release of tax e-billing version 2 by the Directorate General of Taxes certainly got the pros and cons of the users. Any change of a certain system is not necessarily accepted by its users. In this case the conventional tax payment system is a paper-based Tax Payment Slip into a more modern Electronic Tax Payment Slip. Various factors can affect a person in the use of a technology, therefore this research would like to examine the factors that might affect the desire of individual taxpayers in the Cirebon City to use the tax e-billing version 2.
This study uses the theory of Davis F.D is the Technology Acceptance Model (TAM) this theory is very popular in research about the user perception of technology acceptance. In this study used two independent variables, first is perceived usefulness and the second is perceived ease of use and the dependent variable is behavioral intention to use.The study was conducted by spreading 500 questionnaires to Taxpayer in Cirebon City, and obtained valid questionnaires as many as 435 pieces. The questionnaire obtained will then be tested by means of regression test. In this study perceived usefulness and perceived ease of use significantly affect the desire of individual taxpayers to use the tax e-billing version 2.

Abstrak
Berbagai faktor dapat mempengaruhi seseorang dalam penggunaan sebuah teknologi, maka dari itu penelitian ini ingin menguji faktor-faktor yang mungkin saja mempengaruhi keinginan Wajib Pajak Orang Pribadi di lingkup Kota Cirebon untuk menggunakan e-billing pajak versi 2.
Penelitian ini menggunakan teori dari Davis F.D yaitu Technology Acceptance Model (TAM) yang sangat populer dalam penelitian tentang persepsi pengguna terhadap penerimaan teknologi. Dalam penelitian ini digunakan 2 variabel independen, yaitu perceived usefulness (persepsi kebermanfaatan) dan perceived ease of use (persepsi kemudahan dalam penggunaan) serta variabel dependennya behavioral intention to use (keinginan untuk menggunakan).Penelitian dilakukan dengan menyebar 500 buah kuesioner kepada Wajib Pajak Orang Pribadi yang terdaftar di Kota Cirebon, dan didapatkan kuesioner yang sah sebanyak 435 buah. Kuesioner yang diperoleh selanjutnya akan diuji dengan alat uji regresi. Dalam penelitian ini perceived usefulness dan perceived ease of use secara signifikan mempengaruhi keinginan Wajib Pajak Orang Pribadi untuk menggunakan e-billing pajak versi 2.
THE POSITION OF FATHER DUMITRU STANILOAE ON THE THEOPHANIES AND MARIAN APPARITIONS OF HIS TIMES
Authors: MUREȘAN Radu Petre 
Published: July 2019

During the interwar period, as well as the communist dictatorship, a number of miraculous apparitions occurred in Romania – both theophanies and Marian apparitions. They generated spiritual awakening movements among the members of the Romanian Ortodox Church. Such instances were the visions of shepherd Petre Lupu of Maglavit (1935), the visions of Mother Veronica of Vladimirești Monastery (1937), and those of Sister Virginia, respectively, which resulted in the establishment of the New Jerusalem Monastery in Pucioasa (1955). Like similar phenomena within the Roman-Catholic world, theophanies and Marian apparitions in Romania divided the lay and ecclesiastic elites by generating divergent opinions. This study presents the position of Father Dumitru Stăniloae on these unusual phenomena and their adherents. It is a very difficult issue, generally avoided by theological research as it presupposes a nuanced interpretation, like the one offered by the great theologian on the grounds of his vast erudition and deep theological insights, as well as his personal religious experience.
Consequences of Fiscal Adjustment and Public Finance Management. The Costs of Limiting the Fiscal Imbalance in Eurozone Countries
Authors: Postuła Marta , Tomkiewicz Jacek 
Published: July 2019

Abstract
This article focuses on the effects of corrections to the budgetary policy in eurozone economies. The goal of the text is to check if advancement in implementing modern tools of public management is helpful in the time of fiscal adjustment. We assume that the most important role of a performance approach in conducting fiscal policy is the ability of government to implement active policy meant as structural changes in the composition of public expenditures. In the case of the need to cut general levels of public spending, public sector managers who have knowledge of performance effects of public policies should be able to conduct fiscal adjustment in such a way as to minimise negative outcomes of spending correction on society. The structure of the text is as follows. First, we present some insights on the economic effects of fiscal adjustment. Then, we discuss the concept of performance management presented in the theory and policy agendas of international institutions such as the European Union or the OECD (Organization for Economic Cooperation and Development). Finally, we present the result of an empirical exercise that is designed to combine the level of advancement in implementing performance budgeting (PB) and the social cost of fiscal adjustment in eurozone economies. The most important finding of the research is that PB tools seem to have very limited usefulness in a time of fiscal adjustment. There is no statistical evidence that countries advanced in utilisation of PB tools conduct more active fiscal policy – approach of cutting all expenditures across the border by given percentage rather than looking at priorities and social outcomes of fiscal adjustment dominates in all cases.
Generalized reverse derivations and commutativity of prime rings
Authors: Huang Shuliang 
Published: July 2019

Abstract
Let R be a prime ring with center Z(R) and I a nonzero right ideal of R. Suppose that R admits a generalized reverse derivation (F, d) such that d(Z(R)) ≠ 0. In the present paper, we shall prove that if one of the following conditions holds:
(i) F (xy) ± xy ∈ Z(R)
(ii) F ([x, y]) ± [F (x), y] ∈ Z(R)
(iii) F ([x, y]) ± [F (x), F (y)] ∈ Z(R)
(iv) F (x ο y) ± F (x) ο F (y) ∈ Z(R)
(v) [F (x), y] ± [x, F (y)] ∈ Z(R)
(vi) F (x) ο y ± x ο F (y) ∈ Z(R)
for all x, y ∈ I, then R is commutative.
Dielectrical properties of living epidermis and dermis in the frequency range from 1 kHz to 1 MHz
Authors: Tsai B. , Xue H. , Birgersson E. , Ollmar S. , Birgersson U. 
Published: July 2019

Abstract
We determine the in-vivo dielectric properties—resistivity and relative permittivity—of living epidermis and dermis of human skin soaked with a physiological saline solution for one minute between 1 kHz and 1 MHz. This is done by fitting approximate analytical solutions of a mechanistic model for the transport of charges in these layers to a training set comprising impedance measurements at two depth settings on stripped skin on the volar forearm of 24 young subjects. Here, the depth settings are obtained by varying the voltage at a second inject on the electrical-impedance-spectroscopy probe. The model and the dielectric properties are validated with a test set for a third depth setting with overall good agreement. In addition, the means and standard deviations of the thicknesses of living epidermis and dermis are estimated from a literature review as 61±7 μm and 1.0±0.2 mm respectively. Furthermore, extensions to resolve the skin layers in more detail are suggested.
Possibilities in the application of machine learning on bioimpedance time-series
Authors: Tronstad Christian , Strand-Amundsen Runar 
Published: July 2019

Abstract
The relation between a biological process and the changes in passive electrical properties of the tissue is often non-linear, in which developing prediction models based on bioimpedance spectra is not trivial. Relevant information on tissue status may also lie in characteristic developments in the bioimpedance spectra over time, often neglected by conventional methods. The aim of this study was to explore possibilities in machine learning methods for time series of bioimpedance spectra, where we used organ ischemia as an example. Based on published data on the development of the bioimpedance spectrum during liver ischemia, a simulation model was made and used to generate sets of synthetic data with different levels of organ-to-organ variation, measurement noise and drift. Three types of artificial neural networks were employed in learning to predict the ischemic duration, based on the simulated datasets. The simulated prediction performance was very dependent on the amount of training examples, the organ-to-organ variation and the selection of input variables from the bioimpedance spectrum. The performance was also affected by noise and drift in the measurement, but a recurrent neural network with long short-term memory units could obtain good predictions even on noisy and drifting measurements. This approach may be relevant for further exploration on several applications of bioimpedance having the purpose of predicting a biological state based on spectra measured over time.
Pengaruh Employee Stock Option Plan (ESOP) pada Earnings Management dan Leverage Sebagai Variabel Pemoderasi
Authors: Bayu Kuta Waringin Gusti Ngurah , Dewi Luh Gede Krisna 
Published: July 2019

Tujuan penelitian ini adalah untuk mendapatkan bukti empiris kemampuan leverage memoderasi pengaruh ESOP pada manajemen laba. Populasi pada penelitian ini adalah perusahaan-perusahaan yang mendaftarkan sahamnya di Bursa Efek Indonesia tahun 2012-2016. Sampel pada penelitian ini diambil dengan menggunakan teknik purposive sampling berdasarkan teknik penentuan sampel dengan pertimbangan bahwa perusahaan sudah mencatatkan sahamnya dan mengumumkan ESOP di Bursa Efek Indonesia dalam periode 1 Januari 2012 sampai dengan 31 Desember 2016 serta memiliki data yang lengkap terkait dengan variabel yang digunakan dalam penelitian yaitu employee stock option plan, leverage, dan manajemen laba. Teknik analisis yang digunakan pada penelitian ini yaitu dengan menggunakan teknik Moderated Regression Analysis (MRA). Berdasarkan hasil penelitian menunjukkan bahwa leverage memperlemah pengaruh Employee Stock Option Plan (ESOP) pada manajemen laba perusahaan. Hal ini menunjukkan bahwa dengan adanya variabel leverage, maka pengaruh negatif ESOP terhadap manajemen laba akan semakin berkurang.
Kata kunci: employee stock option plan, leverage, manajemen laba
Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, Love of Money Pada Persepsi Mahasiswa Mengenai Etika Profesi Akuntan
Authors: Kurniasari Komang Intan , Budiasih I Gusti Ayu Nyoman 
Published: July 2019

This study aims to determine the effect of emotional intelligence, intellectual intelligence, and love of money on the perception of students about professional ethics of accountants. The theory used in this study is the Motivation Theory. The population in this study is all non-regular students class of 2015 in Faculty of Economics and Business Udayana University. The number of samples used in this study were 114 respondents with the technique of determining the sample purposive sampling method. Data collection was done by questionnaire method. The data analysis technique used was multiple linear regression analysis. The results showed that emotional intelligence, intellectual intelligence and positive influence of love of money negatively affect the perception of students about professional ethics of accountants.
Keywords: emotional intelligence, intellectual intelligence, love of money
Pengaruh Kualitas Sistem Informasi Akuntansi, Norma Subyektif dan Kemudahan Penggunaan pada Kinerja Individu
Authors: Saraswati Ni Luh Made Galih Putri , Damayanthi I Gusti Ayu Eka 
Published: July 2019

Information is one of the business resources. Information system quality and company success are influenced by individual performance. The performance of individuals with accounting information systems that are supported by subjective norms and ease of use of the system. This study aims to examine and provide empirical evidence about the factors that can lead to the success of the accounting information system that has an impact on improving individual performance. This study examines souvenir companies in Bali by taking samples of employees at the Bali Agung Company Souvenir based on non-probability sampling technique with purposive sampling method and a sample of 60 employees. Data collection was carried out using questionnaire and non-participant observation. The analysis technique in this study uses multiple linear regression analysis. The results of the analysis indicate that the Quality of Accounting Information Systems (SIA), Subjective Norms, and Ease of Use have an effect on Individual Performance.
Keywords: SIA quality, subjective norms, ease of use, individual performance
Pengaruh Gaya Kepemimpinan Situasional, Motivasi dan Pelatihan pada Kinerja Karyawan di Koperasi Pasar Srinadi Klungkung
Authors: Noviani Ni Luh Komang Sri , Widhiyani Ni Luh Sari 
Published: July 2019

The purpose of this study was to obtain empirical evidence of the influence of situational leadership style, motivation and training on employee performance in the Srinadi Klungkung Cooperative Market. This study was conducted on all 350 employees and spread across nine Koppas Srinadi Klungkung business units. The number of samples taken was 78 employees, with probability sampling method, proportional random sampling technique. Data collection was carried out through surveys and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis and testing of hypotheses situational leadership style has a positive effect on employee performance, motivation has a positive effect on employee performance and training has a positive effect on employee performance. The positive influence of the variable situational leadership style, motivation and training on employee performance, has proven the theory used is the organizational behavior theory.
Keywords: Situational leadership style, motivation, training, employee performance
Pengaruh Penerapan Sistem Administrasi Perpajakan Modern, Kualitas Pelayanan Dan Kesadaran Wajib Pajak Pada Kepatuhan WPOP
Authors: Yunika Antari Ni Luh Putu , Supadmi Ni Luh 
Published: July 2019

The purpose of this study was to determine the effect of the application of a modern tax administration system, service quality, and taxpayer awareness on individual taxpayer compliance (WPOP). This research was conducted at KPP Pratama Denpasar Timur. The data analysis technique used is multiple linear regression. Based on the results of the analysis obtained a modern tax administration system, service quality, and awareness of taxpayers have a positive and significant effect on WPOP compliance. This shows that if the tax administration system is implemented well, it will tend to increase compliance with WPOP reporting. Service quality also has a positive effect on WPOP compliance, this proves that the better the quality of services provided will make the taxpayer more compliant in fulfilling his obligations.
Keywords: modern tax administration system, service quality, and taxpayer awareness
Ukuran Perusahaan Memoderasi Pengaruh Free Cash Flow dan Leverage Terhadap Kebijakan Dividen
Authors: Trisna I Kadek Edi Rian , Gayatri Gayatri 
Published: July 2019

Determining the optimal cash dividend policy a company should consider several factors. An optimal dividend policy is required because it can create a balance between dividends and current growth in the next period. The purpose of this study is to obtain empirical evidence on the effect of free cash flow and leverage on dividend policy and firm size capability in moderating the effect of free cash flow and leverage against dividend policy. Companies going public listed on the Indonesia Stock Exchange (BEI) year 2013-2017 is the location of research with purposive sampling as a method of determining the sample. Companies that meet the criteria are 10 companies with a total of 39 observations. Moderated Regression Analysis (MRA) was used to test in this research. The result showed that free cash flow had positive and leverage effect negatively on dividend policy. The study also found that firm size is able to strengthen the effect of free cash flow on dividend policy and weaken the influence of leverage on dividend policy.
Keywords: dividend policy, free cash flow, leverage, company size..
Pengaruh Kemampuan Teknik Personal Pada Efektivitas Penggunaan SIA Dengan Budaya Organisasi Sebagai Variabel Pemoderasi
Authors: Suputeri I Gusti Ayu , Suardikha I Made Sadha 
Published: July 2019

Efektivitas adalah suatu ukuran yang memberikan gambaran seberapa jauh target dapat dicapai, baik secara kualitas maupun waktu, orientasinya adalah pada keluaran (output) yang dihasilkan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kemampuan teknik personal pada efektivitas penggunaan sistem informasi akuntasi dengan budaya organisasi sebagai variabel pemoderasi.Populasi dalam penelitian ini adalah 19 Rumah Sakit di Kota Denpasar dan sampel penelitian diambil menggunakan non probability sampling. Responden dalam penelitian ini berjumlah 131 orang karyawan. Pengumpulan data dilakukan dengan cara penyebaran kuesioner. Teknik analisis data yang digunakan adalah analisis Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa variabel kemampuan teknik personal berpengaruh positif pada efektivitas penggunaan sistem informasi akuntansi dan variabel budaya organisasi mampu memperkuat pengaruh kemampuan teknik personal pada efektivitas penggunaan sistem informasi akuntansi.
Kata Kunci : kemampuan teknik personal, efektivitas penggunaan SIA budaya organisasi
Pengaruh Good Corporate Governance Terhadap Agresivitas Pajak dengan Voluntary Disclosure Sebagai Variabel Pemoderasi
Authors: Pradnyawati Ni Putu , Suprasto Herkulanus Bambang 
Published: July 2019

Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh Good Corporate Governance (GCG) terhadap agresivitas pajak dengan voluntary disclosure sebagai variabel pemoderasi. Penelitian dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017. Penentuan sampel menggunakan metode non probability sampling dengan teknik purposive sampling. Teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA). Berdasarkan hasil analisis ditemukan bahwa kualitas audit berpengaruh negatif terhadap agresivitas pajak. Hal tersebut menjelaskan bahwa kualitas audit mampu mengawasi tindakan agresivitas pajak. Semakin baik kualitas audit suatu perusahaan maka tindakan agresivitas pajak akan semakin rendah. Tiga pengujian lainnya tidak mampu membuktikan hipotesis yang menyatakan kepemilikan publik berpengaruh negatif terhadap agresivitas pajak, volumtary disclosure dapat memerkuat pengaruh kualitas audit terhadap agresivitas pajak, dan voluntary disclosure dapat memerkuat pengaruh kepemilikan publik terhadap agresivitas pajak.
Kata kunci: kualitas audit, kepemilikan publik, voluntary disclosure, agresivitas pajak
Pengaruh Kualitas Pelayanan, Kewajiban Moral, Sanksi Pajak dan Tapping Box pada Kepatuhan Wajib Pajak Hotel
Authors: Mitha Pratiwi Ni Putu , Merkusiwati Ni Ketut Lely Aryani 
Published: July 2019

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kualitas pelayanan, kewajiban moral, sanksi pajak dan penerapan alat perekam transaksi (Tapping Box) pada kepatuhan wajib pajak hotel di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Gianyar. Penelitian ini dilakukan pada semua hotel yang telah di pasangkan alat tapping box yang tersebar di Kabupaten Gianyar. Jumlah sampel yang digunakan adalah 144 wajib pajak hotel yang telah di pasang Tapping Box metode penentuan sampel yang digunakan adalah metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil penelitian, penelitian ini menunjukkan bahwa variabel kualitas pelayanan, kewajiban moral, sanksi pajak, dan penerapan alat perekam transaksi (Tapping Box) berpengaruh positif pada kepatuhan wajib pajak dalam membayar pajak hotel di di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Gianyar. Artinya, semakin baik kualitas pelayanan, kewajiban moral, sanksi pajak, dan penerapan alat perekam transaksi (Tapping Box) akan mendorong wajib pajak untuk memenuhi kewajiban perpajakannya.

Kata kunci: kualitas pelayanan, kewajiban moral, sanksi pajak, tapping box
Moderasi Preferensi Risiko Pada Hubungan Kualitas Pelayanan Account Representative dan Kepatuhan WPOP
Authors: Ayu Disnayanti Ni Kadek , Agung Pradnya Dewi I.G.A 
Published: July 2019

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan account representative terhadap kepatuhan wajib pajak orang pribadi dengan preferensi risiko sebagai variabel moderating di Kantor Pelayanan Pajak Pratama Denpasar Timur. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Denpasar Timur. Jumlah sampel yang digunakan dalam penelitian ini adalah sebanyak 100 responden dari 76.543 populasi wajib pajak orang pribadi yang masih efektif di Kantor Pelayanan Pajak Pratama Denpasar Timur pada tahun 2017. Besarnya sampel dihitung berdasarkan rumus slovin dengan teknik penentuan sampel metode accidental sampling. Pengumpulan data dalam penelitian ini dilakukan dengan metode kuesioner. Teknik analisis data yang digunakan adalah moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa kualitas pelayanan account representative berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi dan preferensi risiko memperlemah kepatuhan wajib pajakorang pribadi
Kata kunci: Kualitas pelayanan, preferensi risiko, kepatuhan wajib pajak
Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaa Manufaktur Yang Terdaftar di BEI Periode 2014-2016
Authors: Adi Gunawan I Made , Pituringsih Endar , Widiastuty Erna 
Published: July 2019

Tujuan penelitian ini untuk menganalisis faktor-faktor yang mempengaruhi nilai perusahaan manufaktur di Bursa Efek Indonesia (BEI). Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2014-2016 sebanyak 146 perusahaan. Pengambilan sampel dengan teknik purvosive sampling dengan beberapa kriteria sehingga didapatkan sampel sebanyak 15 perusahaan dalam periode 3 tahun. Analisis data dalam penelitian ini menggunakan regresi linier berganda. Berdasarkan hasil analisis data statistik baik secara uji simultan (Uji Statistik F) maupun uji parsial (Uji Statistik t), ditemukan hasil penelitian bahwa kebijakan dividen, likuiditas, profitabilitas, struktur modal, dan ukuran perusahaan berpengaruh signifikan terhadap nilai perusahaan serta mempunyai arah yang positif.
Kata kunci : Kebijakan dividen, likuiditas, profitabilitas, struktur modal, ukuran perusahaan, nilai perusahaan
Pengaruh Asimetri Informasi, Ukuran Perusahaan, Leverage dan Profitabilitas pada Manajemen Laba
Authors: Yanti Tia Rahma , Ery Setiawan Putu 
Published: July 2019

Manajemen laba muncul sebagai dampak persoalan keagenan dimana terjadi ketidakselarasan kepentingan antar pemilik dan manajemen. Penelitian ini bertujuan untuk mengetahui apakah asimetri informasi, ukuran perusahaan, leverage, dan profitabilitas berpengaruh pada manajemen laba.Penelitian ini dilakukan pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2016. Jumlah sampel dalam penelitian ini sebanyak 33 perusahaan manufaktur.Penelitian ini menggunakan pendekatan nonprobabilitas sampling dengan metode purposive sampling.Teknik analisis yang digunakan yaitu analisia regresi linear berganda.Berdasarkan hasil analisis penelitian dapat diketahui bahwa variabel asimetri informasi tidak berpengaruh pada manajemen laba. Ukuran perusahaan yang diukur dengan log aktiva berpengaruh negatif signifikan pada manajemen laba. Sedangkan leverage dan profitabilitas berpengaruh positif dan signifikan pada manajemen laba.
Kata Kunci: Manajemen laba, asimetri informasi, ukuran perusahaan, leverage, dan profitabilitas.