bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Love of Money, Machiavellian, dan Idealisme pada Persepsi Etis Mahasiswa Akuntansi
Authors: Prabowo Putu Pandhu , Widanaputra A. A. G. P 
Published: April 2018

Kode etik penting dimiliki oleh seorang akuntan dalam mengambil keputusan. Namun, pada praktiknya banyak akuntan yang masih bekerja tanpa menggunakan kode etik profesional. Menentukan kredibilitas dan integritas seorng akuntan dapat tercermin dari perilaku etis akuntan tersebut. Etika profesi sangat penting dimiliki oleh seorang akuntan, maka fokus pengembelajaran etika profesi kepada mahsiswa akuntansi sangatlah penting karena mahasiswa akuntansi merupakan titik awal pengembangan dari profesi akuntansi. Tujuan penelitian ini adalah untuk mengetahui pengaruh love of money, machiavellianisme, dan idealisme pada persepsi etis mahasiswa akuntansi. Metode penentuan sampel dilakukan dengan teknik purposive sampling. Populasi penelitian ini yaitu 200 orang Mahasiswa Program Studi Akuntansi angkatan 2014 Fakultas Ekonomi Universitas Udayana yang telah menempuh mata kuliah akuntansi perilaku, sampel yang diambil untuk penelitian adalah 200 orang. Teknik analisis data yang digunakan yaitu regresi linear berganda. Hasil penelitian yaitu love of money berpengaruh negatif pada persepsi etis. Machiavellian berpengaruh negatif pada persepsi etis. Idealisme berpengaruh positif pada persepsi etis.
Kata kunci: love of money, Machiavellian, idealism, persepsi etis.
Authors: Mirnasari Putu Diah , Suardhika I Made Sadha 
Published: April 2018

This study aims to determine the influence of the use of information technology, the effectiveness of accounting information systems, and internal control system on employee performance. This research was conducted at the Rural Bank in Denpasar City. In this research use saturated sampling technique. Respondents in this study as many as 75 employees who use computers in doing their work. The data in this research is obtained through observation, interview and questionnaire. Analytical techniques used are multiple linear regression analysis techniques and t test previously conducted testing of research instruments such as validity test, reliability and classical assumption test. Based on the result of research, it is known that the variable of information technology usage (X1), effectiveness of accounting information system (X2), and internal control system (X3) as a whole have positive effect on employee performance (Y). This study is expected to provide insight into the use of information technology, the effectiveness of accounting information systems and internal control systems on employee performance and will contribute positively to all parties, especially for the company.
Keywords: Information technology, effectiveness of information system, internal control, employee performance.
Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Pemoderasi
Authors: Suryadewi Ida Ayu Intan , Rasmini Ni Ketut 
Published: April 2018

Corporate Social Responsibility (CSR) is a business commitment to contribute to sustainable economic development that is implemented by establishing a partnership with employees, corporate representatives and the general public. A company's CSR can be affected by tax aggressiveness and firm size. The purpose of this study is to determine the effect of tax aggressiveness on corporate social responsibility and to determine whether firm size can moderate the effect of tax aggressiveness on corporate social responsibility. This research was conducted on mining companies listed on the Stock Exchange Indoneisa (BEI) in 2014-2016. The sampling method was purposive sampling. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the results of research, it is known that tax aggressiveness negatively affect corporate social responsibility. This research also shows that firm size is able to moderate the influence of tax aggressiveness on corporate social responsibility.
Keywords: Corporate Social Responsibility, Tax Aggressiveness, Firm Size
Intellectual Capital Sebagai Pemoderasi Pengaruh Debt To Equity Ratio dan Ukuran Perusahaan Pada Profitabilitas
Authors: Winahyu Ni Wayan Rina , Mimba Ni Putu Sri Harta 
Published: April 2018

Peningkatan angka laba salah satunya dengan peningkatan penjualan dengan memanfaatkan modal investasi yang dimiliki perusahaan. Penilaian kinerja keuangan suatu perusahaan pada dasarnya dapat dilakukan dengan menggunakan analisis rasio, salah satunya adalah rasio profitabilitas. Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh debt to equity ratio dan ukuran perusahaan pada profitabilitas perusahaan dengan intellectual capital sebagai variabel pemoderasi. Penelitian ini dilakukan pada perusahaan property dan real estate yang terdaftar di BEI tahun 2014-2016 yaitu sebanyak 47 perusahaan. Teknik pengambilan sampel yang digunakan adalah non probability sampling dengan teknik purposive sampling. Teknik analisis data yang digunakan adalah uji moderated regression analysis.Berdasarkan hasil analisis ditemukan bahwa DER dan ukuran perusahaan berpengaruh pada profitabilitas perusahaan. selain itu IC memoderasi debt to equity ratio dan ukuran perusahaan pada profitabilitas perusahaan.
Kata kunci: DER, ukuran perusahaan, IC, profitabilitas.
Pengaruh Perlakukan Alkali terhadap Sifat Fisik, dan Mekanik Serat Kulit Buah Pinang
Authors: Kusuma kencanawati Cokorda putri , Gede Sugita I Ketut , Suardana NPG , Suyasa I Wayan Budiasa 
Published: April 2018

Makalah ini menganalisis pengaruh perlakukan alkali dan tanpa perlakukan alkali terhadap karakateristik fisik, morfologi dan sifat mekanik serat kulit buah pinang (areca Catechu L.). Selama ini pemanfaatan limbah pertanian belum dilakukan secara maksimal, sehingga dapat menimbulkan pencemaran terhadap lingkungan. Serat kulit buah pinang (Areca Husk Fiber/AHF) selama ini hanya dipergunakan sebagai bahan bakar biomassa dan media tanam sedangkan untuk pemanfaatan lain belum ada sama sekali. AHF diberi perlakukan NaOH 2,5%, 5%, 7,5% dan 10% dengan waktu perendaman 2 jam pada temperatur kamar, untuk mengetahui karakteristik fisik AHF maka dilakukan pengukuran panjang dan diameter serat, pengujian densitas, pengujian kadar air dan moisture sedangkan untuk mengetahui karakteristik mekanik dilakukan pengujian tarik serat tunggal sesuai dengan ASTM D 3379. Dari penelitian ini diketahui bahwa diameter AHF mengalami pengurangan diameter akibat perlakukan alkali, hal ini terkait dengan hilangnya kandungan lignin, pektin dan wax. Densitas AHF menurun dengan meningkatan prosentase NaOH bila dibandingkan dengan AHF tanpa perlakukan NaOH. Kekuatan tarik bervariasi dengan adanya perlakuan alkali. Kekuatan tarik AHF tertinggi pada serat yang mengalami perlakukan NaOH 5% yaitu sebesar 165 Mpa dan kekuatan tarik terendah pada AHF dengan perlakuan Alkali 10% yaitu sebesar 137 MPa .
This paper analyzes the effect of alkali and non-alkali treatments on the physical characteristics, morphology and mechanical properties of betel nut huks fiber (areca Catechu L.). the used of agricultural waste has not been done optimally, causing environmental pollution. Areca Husk Fiber (AHF) only used as biomass fuel and planting medium, while for the other uses it has not existed. AHF was given 2.5%, 5%, 7.5% and 10% NaOH treatment with 2 hours immersion at room temperature, to known the physical characteristics of AHF then measured the length and diameter of fiber, density test, water content and moisture test. Mechanical characteristics of single fiber tensile testing in accordance with ASTM D 3379. From this study that known the diameter of AHF has a reduction in diameter due to alkaline treatment, this is related to loss of lignin, pectin and wax content. The density of AHF decreases with the percentage increase of NaOH when compared with AHF without the treatment of NaOH. Tensile strength varies with alkaline treatment. The highest AHF tensile strength in treated fibers was 5% NaOH of 165 Mpa and lowest tensile strength in AHF with 10% Alkali treatment of 137 MPa.
Pengaruh Perlakuan Temperatur dan Waktu Penahanan Pack Carburizing Terhadap Umur Lelah Baja St 42
Authors: Suarsana Ketut , Putri K Cok Istri , Astika I Made 
Published: April 2018

Pack carburizing merupakan suatu proses laku panas untuk memperoleh pengerasan hanya pada bagian permukaan dengan menggunakan media carburizer padat. Dengan memberikan temperatur pemanasan dan waktu penahanan yang tepat diharapkan dapat meningkatkan umur lelah suatu material baja St.42. Metode pada penelitian ini mengunakan pack carburizing padat berupa serbuk, yang dibuat dalam bentuk kotak dan didalamnya diisi serbuk carbon. Penelitian ini membahas tentang pengaruh waktu penahanan dan temperatur pack carburizing terhadap umur lelah baja ST 42 dengan menggunakan variasi temperatur pemanasan adalah : 850, 900 dan 950°C dan waktu penahanan 4, 6 dan 8 jam. Kedua variabel ini diamati pengaruhnya terhadap umur lelah. Berdasarkan hasil penelitian bahwa waktu penahanan dan temperatur pack carburizing berpengaruh nyata terhadap umur lelah, dimana umur lelah tertinggi yaitu pada 993.089 cycle pada temperatur pemanasan 950 °C dan waktu penahanan 8 jam. Umur lelah paling rendah adalah 440.613 cycle terjadi pada temperatur pemanasan 850 °C dan waktu penahanan 4 jam.
Pack carburizing is a hot-selling process to obtain only hardening on the surface by using solid carburizer media. Providing proper heating temperature and retention time is expected to increase the fatigue life of a steel material of St.42. The method in this study using a solid pack carburizing of powder, which is made in the form of a box and inside it is filled with carbon powder. This study discusses the effect of detention time and pack carburizing temperature on ST 42 fat age by using variation of heating temperature are: 850, 900 and 950?C and holding time 4, 6 and 8 hours. Both of these variables were observed to influence the fatigue life. Based on the result of research that the holding time and temperature of pack carburizing have a significant effect on fatigue life, where the highest fatigue age is 993,089 cycles at heating temperature 950 ?C and 8 hours of detention time. The lowest fatigue period was 440,613 cycles occurring at a heating temperature of 850 ?C and a 4 hour detention time.
Optimization of Initial Folding Square Sections for the Crashworthiness Design
Authors: Muthusamy M Yoggaraj , Kamaruddin Kamaruddin , Choiron Moch. Agus 
Published: April 2018

In this study, crash behavior of optimization of initial folding square sections are evaluated. Three parameters of design are set as width (w), height (h) and thickness (t) with three levels. Deformation mode of crash box and energy absorbing due to frontal load is observed. Response surface method is used to optimize the Initial folding square sections. Box-Bhenken is chosen to provide this setting and 13 models is built. Computer simulation is used to determine the energy absorption by using Software Finite Element Analysis. Based on computer simulation results, it can be denoted that w =1.1 mm, h = 0.9 mm and t = 2.75 mm produce the highest of energy absorption.
Cefixime-induced hepatotoxicity and acute renal failure: a case report
Authors: Al Haboob Ali Abdu N. 
Published: April 2018

Background:
Cefixime is widely used in treating infections in children, and it can commonly cause minor gastrointestinal adverse effects. However, hepatotoxicity and acute renal failure are among the rarely reported serious adverse drug reactions of cefixime and other cephalosporins.

Case Presentation:
We report the case of a 7-month-old infant who was previously well but was admitted to the pediatric intensive care unit (PICU) as she developed acute onset hepatic and renal failure 2 days after cefixime treatment. Her liver enzymes were more than five-times the upper normal limit and her kidney function deteriorated acutely and rapidly over a short period, with evident acute renal parenchymal disease on abdominal ultrasound.

Conclusion:
Given the nature of rapid resolution of all organ-related insults and no other confirmed diagnosis and with the support of Naranjo and Roussel Uclaf Causality Assessment Method scales, this is probably the first case of cefixime-induced hepatotoxicity and acute renal failure.
Early identification of aortic dissection with pre-hospital ultrasound: a case report
Authors: Zanatta Mirko , Scorpiniti Margherita , Cianci Vito 
Published: April 2018

Background:
Several studies have demonstrated the feasibility of pre-hospital ultrasound (US) in patients with trauma, cardiac arrest, and respiratory insufficiency. It should be rapid, problem based and the use of specific protocols (focused assessment of sonography for trauma, focused echocardiography in life support, and rapid ultrasound for shock and hypotension) prevents delays.

Case Presentation:
We present a case of a 50-year-old man with a syncope while he was working. When the ambulance arrived, he was hemodynamically unstable, indicated dorsal–lumbar pain, an asymmetry of the radial pulses was found, and the electrocardiography did not register any ST segment alterations. A pre-hospital US showed a dilation of the ascendant aorta and a floating flap inside the aortic arch and the abdominal aorta. The computed tomography scan confirmed a dissection from the aortic bulb to the left femoral artery and the patient was transported rapidly to the nearest heart and thoracic surgeries.

Conclusion:
The evaluation of the aorta should be considered a new indication of pre-hospital US.
Agen Perubahan dalam Model Komunikasi Pemasaran Sosial Kampung Wisata
Authors: Febriani Nufian Susanti , Tamitiadini Dian 
Published: April 2018

This paper aims to develop an effective model of social marketing communications in the tourism village tour by utilizing green energy independently in the village as a tourist attraction. The method used to develop the model is qualitative research. Through this research we get a model of social marketing communication that can survive and sustain through the use of a change agent. To change, establish and maintain new positive behaviors that arise, an agent of change must consistently and continuously influence its target adopter until the desired goal is achieved. Subjects in this study is Glintung tourism village of East Java which has gained national recognition as a green tourist village of independent energy. Through his change agent, Glintung tourism village is able to market itself while creating green energy independently for the environment. Keywords: Agent of Change, Social Marketing Communications, Tourism Village
Kelas Sosial Dan Perempuan Generasi Z di Surabaya Dalam Membuat Keputusan Setelah Lulus Sekolah Menengah Atas
Authors: Putranto Teguh Dwi 
Published: April 2018

This paper describes how the social class determines the women generation Z in making decision after graduating from high school. From the results, it was obtained that women generation Z in Surabaya from upper middle and middle lower classes both have plans to continue their education to the university level after high school graduation. They both found that early-age marriege is not a goal when they have graduated from high school, because there are many things that should be prepared when they will reach the level of marriage. According to them the experience after graduating from high school such as working or pursuing their education at the university level is important for their lives in the future. Thus, it can be concluded that social class is so influential for the women generation Z in making decisions after graduating from high school. In addition, in the next six years the number of marriages of women generation Z will be decreased from the marriage of women generation Y. In the working world in the next six years will be fulfilled by many women generation Z Surabaya. Keywords: Social Class, Women, z generation
Sistemas eleitorais e prevaricação no congresso: comparando senadores e deputados brasileiros em casos na suprema corte
Authors: Hiroi Taeko 
Published: April 2018

Este artigo contribui para o nosso entendimento da relação entreos sistemas eleitorais e improbidade legislativa ao examinar a questão dovoto individual, da magnitude do distrito eleitoral e da accountability póseleitoral.Estudos que enfatizam a responsabilidade individual do eleitorargumentam que sistemas eleitorais de voto direto, individual, promovemo bom desempenho por parte dos políticos eleitos e restringem sua máconduta ao permitirem que os eleitores identifiquem, monitorem eresponsabilizem os políticos em quem votaram. Outra vertente da literaturaafirma que distritos eleitorais de ampla magnitude asseguram adisponibilidade de bons políticos e competição eleitoral, o que reduziria aprevaricação. À primeira vista, sistemas de voto individual com distritoseleitorais relativamente maiores, como o de representação proporcionalcom lista aberta, parecem combinar os melhores atributos dos sistemaseleitorais, os quais estudos anteriores mostraram diminuir a prevaricação.O estudo presente desenvolve a proposição que, devido aos altos custosde informação para os eleitores que têm à sua disposição muitoscandidatos, sistemas de voto direto com muitos membros por distritoeleitoral acabam por enfraquecer, ao invés de fortalecer a accountability doscandidatos eleitos. Assim, a combinação de voto individual e distritoseleitorais de alta magnitude pode paradoxalmente encorajar a entrada demaus políticos, facilitando a eleição destes e falhando em detê-los em suas más condutas uma vez que tenham assumido seus cargos.Examinando dados sobre prevaricação no Congresso do Brasil, este estudoconclui que os deputados, que são eleitos através de uma lista relativamentegrande em sistema de lista aberta e representação proporcional, são maispropensos a receber notificações judiciais de acusações contra eles quesenadores, eleitos pela regra da pluralidade.
Eleições majoritárias nas capitais estaduais brasileiras: independência e interdependência federativa
Authors: Soares Márcia Miranda , Burni Aline 
Published: April 2018

O artigo explora as implicações da dimensão federativa nocomportamento eleitoral brasileiro. A partir de literatura internacional enacional, é apontado como a federação pode modelar as disputas políticasdentro de um país e influenciar na definição do voto, quando eleitoresescolhem seus representantes nos diferentes níveis de governo. No casobrasileiro, a federação é essencial na modelagem eleitoral. São três níveisautônomos de competição eleitoral – União, estados e municípios – paraos cargos políticos dos poderes executivo e legislativo, o que possibilitaaos partidos se organizarem em bases territoriais distintas, mas também aconexão entre essas bases no processo de decisão do voto. Para aprofundaro debate, o artigo explora o impacto das eleições executivas nacionais eestaduais sobre as eleições municipais nas 26 capitais estaduais brasileirasno período de 1994 a 2008. Busca verificar, a partir de análise econométrica,se a votação de um partido para presidente e/ou governador influenciana sua votação para prefeito. Os resultados apontam que sim. O bomdesempenho do partido na votação para presidente ou para governadorimpacta positivamente a votação para prefeito. Ainda, a eleição governatorial influencia mais a eleição majoritária municipal. Os achadosconfirmam a importância das conexões eleitorais federativas para oentendimento do voto, algo que apresenta padrões distintos entre os partidose os entes federados, merecendo mais pesquisas e publicações.
İznik Çini Fırınları Kazısı’nda Ortaya Çıkarılan Pişmiş Toprak Kalıp Parçalarının Değerlendirilmesi
Authors: DEMİRSAR ARLI Vesile Belgin , Kaya Şennur 
Published: April 2018

İznik Çini Fırınları kazı çalışmaları sırasında, kalıba baskı tekniğinde kullanılan çok sayıda kalıp parçası da ele geçmiştir. Kırmızı sert hamurdan imal edilmiş kazı buluntusu kalıplar; kalın düz dipli, konik ya da basık küre gövdeli, düz ağızlıdır. Ele geçen kalıp parçaları arasında yalnızca üç örnek bu genellemenin dışında kalmaktadır. Bunlar, alçak ayaklı olup biri hafif dışa dönük kenarlıdır. Bu kalıpların ağız çapları 14-23,5 cm, dip çapları 6-10 cm, yükseklikleri 5-9 cm aralığında değişmektedir. Kalıpların iç yüzeyine oyma, kazıma ve baskı teknikleriyle uygulanan desenleri de kalıp baskı tekniğinde yapılmış gövde parçalarında olduğu gibi geometrik, grift bitkisel ve örgülü kompozisyonlar oluşturmaktadır. Bu kalıp parçaları arasında gövde parçalarında rastladığımız desenlerle birebir örtüşen örnekleri de görmek mümkündür. Bunlar arasında yazı dekorlu kalıp parçası ilgi uyandırmaktadır. Ancak ele geçen parçanın mevcut kısımlarında görülebilen harflerden bir anlam çıkmaması, bu yazının dekoratif amaçlı yapılmış olabileceğini düşündürmektedir. Bunların dışında, yiv dekorlu kalıplar da ayrı bir grup oluşturmaktadır. İznik’te bulunan kalıp parçaları, form, desen ve boyutları bakımından Anadolu dışı İslam seramik sanatında ve Anadolu’da kullanılan kalıplarla benzerlik göstermektedir.
Analisis Pengembangan Usaha Pemanfaatan Limbah Bonggol Jagung Menjadi Produk Kerajinan Multiguna
Authors: Mahardhika Mahardhika , Dewi Farida Ratna 
Published: May 2018

<p>Sisa pengolahan industri pertanian pada jagung akan menghasilkan limbah berupa bonggol jagung yang jumlahnya akan terus bertambah seiring dengan peningkatan kapasitas produksi. Peningkatan produksi pertanian jagung dalam hal ini harus disertai dengan upaya lebih lanjut dalam bentuk manajemen, pelestarian, dan penggunaan limbah bahan bonggol jagung yang telah diproduksi tidak mengurangi estetika lingkungan atau tidak menyebabkan pencemaran lingkungan. Oleh karena itu, salah satu ide kreatif dalam mengurangi volume limbah bonggol jagung dan meningkatkan nilai tambahnya adalah dengan memanfaatkan limbah bonggol jagung untuk diubah menjadi produk kerajinan yang multiguna. UKM Kerajinan Bonggol Jagung adalah sebuah UKM yang menghasilkan kerajinan multiguna melalui pemanfaatan limbah bonggol jagung. Keuntungan yang ada di produk ini terletak pada nilai estetika dan keunikan tersendiri yang dapat ditampilkan oleh sifat dan struktur dari bahan baku bonggol jagung. Tujuan dalam penelitian ini adalah 1) Menganalisis kelayakan pengembangan usaha pada UKM Bonggol Jagung Craft ditinjau dari aspek pasar, aspek teknis, aspek manajemen, aspek sosial ekonomi, dan aspek lingkungan; 2) Menganalisis kelayakan pengembangan usaha pada UKM Bonggol Jagung Craft dilihat dari sisi kriteria analisis NPV, IRR, Net B/C, PBP, R/C Ratio, ROI, dan BEP; 3) Menganalisis tingkat kepekaan (sensitivitas) usaha pemanfaatan limbah bonggol jagung menjadi produk kerajinan multiguna pada Bonggol Jagung Craft apabila terjadi peningkatan total biaya, penurunan penjualan, serta kombinasi antara peningkatan total biaya dengan penurunan penjualan. Hasil penelitian ini menunjukkan bahwa aspek pasar, aspek teknis, aspek manajemen, aspek sosial ekonomi dan aspek lingkungan, serta aspek keuangan adalah layak.</p>Kata kunci: bonggol jagung, kerajinan multiguna, UKM, analisis kriteria, sensitivitas, kelayakan