bluuebunny/crossref_metadata_2025_split huggingface dataset:
Determination of Flavonoid, Tannin and Vitamin C Content from Methanol Extract Wrapping Stone Banana (Musa brachycarpa), Ketip Banana (Musa Paradisiaca Forma Typiaca) and Kepok Banana (Musa acuminata)
Authors: Astiti Ni Putu Adriani , Yulihastuti Dwi Ariani 
Published: April 2018

Research has been done to investigate the levels of flavanoid, tannin, and vitamin C of methanol extract of Stone banana (Musa brachycarpa), Ketip banana (Musa paradisiaca forma typiaca ), and Kepok banana (Musa acuminata). Jukut Ares is a Balinese traditional cuisine frequently served in any events of celebrations. The use of young stems of such banana varieties as the main raw materials in the process of making jukut ares has not been scientifically elucidated. Antioxidants are compounds with ability to inhibit oxidation-related reactions due to free radicals that cause disturbance of saturated fatty acids of cell membrane, blood vessels, DNA, as well as adipose tissues which lead to occurrence of various diseases. Plants components will have antioxidant activities if they contain compounds (phenol and flavanoid) with ability to scavenge free radicals. Tannin is a water based phenolic compound and vitamin C is also a water based vitamin that play important roles in preventing us from various diseases. Extraction was conducted by applying maceration method and to investigate the levels of flavanoid, spectrophotometric UV vis with aluminum chloride (AlCl3) was applied. The level of vitamin C of the materials was conducted by Iodine titration method, while the level of tannin was determind by applying spectrophotometri. The results showed that methanol extract of Ketip banana stem contained the highest level of flavanoid with a quantity of 53.13 mg/100gr QE, and this was followed by stone banana (36.28) and kepok banana (32.07) The highest vitamin C level was indicated in the extract of ketip banana (418.32 mg/100gr), which is followed by kapok banana and stone banana. In the calculation of tannin content, pisang ketip showed the highest level, while pisang batu contained the lowest level of tannin.
The Expression Of Cd4+ Lymphocytes Of Bali Cattle After Consuming Mixed Mirerals
Authors: Suwiti Ni Ketut , Windhu M , Watiniasih Ni Luh , Besung I Nengah Kerta , Suartha I Nyoman 
Published: April 2018

Minerals play an important role in activating the lymphoid cells. Mineral deficiency can cause interference prolifrasi in lymphocytes, particularly the expresion of CD4+. Bali cattle are hardly given additional mineral due to cattles are in semi-intensive breeding method. Therefore, this study aims to determine the expression of CD4+ lymphocytes Bali cattle after consuming of mixed mineral. The samples used were 32 male bali cattles reared in the village of Catur, Kintamani, Bangli regency. Samples were divided into 2 groups, those were: 16 individul of bali cattle was given 7.5gr additional of mixed mineral per individual/day, and theother 16 individual as acontrol. The treatmnes were conducted for 3 months. The results showed that administration of 7.5gr mixed mineral per individual/day did not show differences in the expression of CD4+ lymphocyte of bali cattle.
Biocompatible Material from Indonesian Natural Resource of Wild Silkmoth Cocoon
Authors: Nindhia Tjokorda Gde Tirta , Knejzlík Zdenek , Ruml Tomáš , Surata I Wayan , Nindhia Tjokorda Sari 
Published: April 2018

Silk can be produced by spider or insect and have prospect as biomaterial for regenerative healing in medical treatment. Silk having physical and chemical properties that support biocompatibility in the living things..In this research, silk that was obtained from Indonesia natural resource of Attacus atlas silkmoth was explored and then will be developed for biocompatible biomaterial. The treatment with NaOH was developed to separate the fiber from the cocoon. The obtained fiber is investigated its mechanical property by performing tensile test for single fiber. The biocompatibility testing was conducted with human cell (osteosarccoma) cultivation. The result identify that separation by using NaOH yield better better mechanical properties comparing konvenstional method with boiling in hot water. Biocompatibility testing indicate that the the fiber having good biocompatibility.
Authors: Widyastari Ni Kadek Widnyani , Ratna Sari Maria Mediatrix 
Published: April 2018

CSRD is an important component of the company’s operation, which voluntarily contribute to the environment. This study was aimed to test and provide empirical evidence of the effect of firm size, the board of independent commissioners , and foreign ownership on CSR disclosure. This research was conducted on property and real estate companies listed on Indonesia Stock Exchange during the period of research year 2013-2016 and the sample were 96 purposive sampling. Data analysis technique used by multiple linier regression. Based on the results of the analysis was fund that firm size had a significant positive effect on CSR disclosure. The board of independent commissioners has no significant effect on CSR disclosure. Foreign ownership has a significant negative effect on CSR disclosure. The results of this study can be a consideration for investor to invest their shares.
Keywords: CSR, firm size, foreign ownership, the board of independent commissioners
Pengaruh Penerapan E-system Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi
Authors: Ersania Gusti Ayu Raisa , Merkusiwati Ni Ketut Lely Aryani 
Published: April 2018

Penelitian ini bertujuan untuk mengetahui Pengaruh penerapan e-System perpajakan terhadap tingkat kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Denpasar Timur. Sampel dalam penelitian ini adalah 100 wajib pajak orang pribadi yang aktif dan terdaftar di KPP Pratama Denpasar Timur. Salah satu metode yang digunakan untuk menentukan jumlah sampel adalah menggunakan rumus Slovin. Metode analisis data yang digunakan adalah regresi linear berganda. Jenis penelitian ini merupakan data primer yang diperoleh dari jawaban wajib pajak orang pribadi yang terdaftar di KPP Pratama Denpasar Timur, yaitu jawaban terhadap serangkaian pertanyaan kuesioner yang diajukan dari peneliti mengenai faktor-faktor yang memengaruhi kepatuhan pajak. Sampel ditentukan menggunakan nonprobability sampling dengan teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa penerapan e-Registration, e-Billing, dan e-Filling berpengaruh positif terhadap kepatuhan Wajib Pajak orang pribadi pada KPP Pratama Denpasar Timur.
Kata kunci: e-Registration, e-Billing,e-Filling, Kepatuhan Wajib Pajak Orang Pribadi
Authors: Putri Putu Ayu Diah Widari , Budiasih I Gusti Ayu Nyoman 
Published: April 2018

Pentingnya informasi laba membuat manajer sering melakukan tindakan dysfunctional behavior dalam mengatur laba yang diterima perusahaan salah satunya yaitu income smoothing. Manajer melakukan income smoothing karena laba yang stabil dan tidak berfluktuasi dinilai sebagai prestasi yang baik. Tujuan penelitian ini yaitu untuk mendapatkan bukti empiris dan pembahasan tentang pengaruh financial leverage, cash holding, dan return on asset pada income smoothing pada seluruh sektor perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Penentuan jumlah sampel menggunakan metode purposive sampling, sehingga didapatkan sampel sabanyak 54 perusahaan. Pengujian hipotesis pada penelitian ini menggunakan teknik analisis regresi logistik. Berdasarkan hasil analisis regresi logistik di peroleh bahwa hasil pertama, financial leverage berpengaruh positif pada income smoothing. Hasil kedua, cash holding tidak berpengaruh pada income smoothing. Hasil ketiga, return on asset berpengaruh positif pada income smoothing.
Pengaruh Audit Tenure dan Financial Distress pada Audit Delay dengan Spesialisasi Auditor Sebagai Variabel Pemoderasi
Authors: Sawitri Ni Made Dwi Candra , Budiartha I Ketut 
Published: April 2018

Tujuan dari penelitian ini adalah untuk menganalisis spesialisasi auditor memoderasi pengaruh audit tenure dan financial distress pada audit delay pada perusahaan pertambangan di Di Bursa Efek Indonesia tahun 2012-2016. Sampel ditentukan menggunakan metode purposive sampling. Populasi penelitian ini berjumlah 42 perusahaan. Meneliti sebanyak 25 perusahaan dari 32 perusahaan yang termasuk dalam sampel. Penelitian ini menggunakan teknik analisis data uji Moderating Regression Analysis (MRA). Hasil penelitian ini yaitu spesialisasi auditor tidak memoderasi pengaruh audit tenure pada audit delay. Spesialisasi auditor memperlemah pengaruh financial distress pada audit delay. Audit tenure tidak berpengaruh pada audit delay. Financial distress berpengaruh positif pada audit delay.

Kata Kunci : audit tenure, financial distress, audit delay, spesialisasi auditor
pengaruh profesionalisme auditor pada keberhasilan auditor dalam menemukan kecurangan
Authors: Ayu Ambalika I Gusti Agung , Dwija Putri I Gusti Ayu Made Asri 
Published: April 2018

Auditor professionalism is important on the auditor work field. Auditor’s knowledge and skills would be very helpful to identify, judge, and evaluate any audit evidence in order to have a good quality audit evidence.This research was conducted at 7 Public Accounting Firm that existed in Bali by using questionnaire technique as a method of collecting data. The number of samples used in this study were 38 respondents. The analysis technique used is regression analysis test.Based on the results of research conducted, it is known that auditor professionalism has a significant effect on its success in finding fraud in financial statements in an organization. This can show that, the more professional an auditor the auditor's success in finding the cheating will be better.
Key Word : Auditor Profesionalism, Finding Fraud
Pengaruh Asimetri Informasi Pada Kebijakan Dividen Dengan Investment Opportunity Set Sebagai Variabel Pemoderasi
Authors: Linda Yasmita Ni Putu , Widanaputra Anak Agung Gde Putu 
Published: April 2018

The purpose of this study is to obtain empirical evidence of investment opportunity capability sets to moderate the influence of information asymmetry on dividend policy. This research was conducted at a manufacturing company listed on Indonesia Stock Exchange 2014-2016. Sampling method used is purposive sampling. The sample size is 30 with 72 observations. Technique Data analysis used is test of Moderated Regression Analysis (MRA).
Based on the results of the analysis, it is known that the investment opportunity set is not as a moderator of the influence of information asymmetry on the dividend policy. This suggests that when firms have high investment opportunities with high levels of asymmetry, it is not necessarily that the company will pay low dividends or not share them to the shareholders, since management will manage earnings annually as reserves to be reinvested without reducing the proportion of dividend payout to investors. This study provides implications for investors as a consideration in investing in a company to see how the bid ask and dividend payout ratio of the company's shares.
Keywords: asymmetry of information, investment opportunity set, dividend policy
Dewan Komisaris Independen sebagai Pemoderasi Pengaruh Financial Distress pada Kecepatan Publikasi Laporan Keuangan
Authors: Putri Ni Putu Wanda Anggeliana , Latrini Yenni 
Published: April 2018

Financial statement is an important instrument, because it can reduce the asymmetry of information that occurs between companies and the public. The velocity of publication of the financial statements may affect the users trust in the financial statements, this is because the information contained in the financial statements is required by the user to take an economic decision. The purpose of this study is to prove empirically and explain the impact of financial distress on the velocity of publication of financial statements with independent board of commissioners as a moderator variabel. This research was conducted at company of consumer goods industry sector which listed in Bursa Efek Indonesia in 2012-2016. The samples of research taken with non probability sampling method with purposive sampling technique, so that obtained sample of 22 companies with 110 observation. Moderate Regression Analysis is a data analysis technique to obtain the results, the result of research is financial distress have positive effect on the velocity of publication of financial report and independent board of commissioner weaken the effect of financial distress on the velocity of publication of financial statement.
Keywords: independent commissioners, financial distress, velocity of publication of the financial statements
Authors: Devi Putu Nirmala Chandra , Supadmi Ni Luh 
Published: April 2018

Getting maximum firm value, can be achieved by tax aggressiveness. However, this tax aggressiveness is could lead to agency conflicts between the manager and shareholders. Firm size is expected to minimize agency conflicts that occur and can increase the value of the firm. This study aims to obtain empirical evidence about the influence of tax aggressiveness on firm value and the role of firm size in moderating the influence of tax aggressiveness on firm value. This research was conducted at property and real estate company which listed in Indonesian Stock Exchange in 2012-2016 using non probability sampling method with purposive sampling as sample selection method. The number of samples is 65 samples. Data analysis technique used is Moderated Regression Analysis (MRA). The result of this analysis is tax aggressiveness negatively affect of the firm value and the firm size weakens the influence of tax aggressiveness on the firm value.
Keywords: firm value, tax aggressiveness, firm size
Audit Report Lag Memediasi Pengaruh Financial Distress dan GCG pada Ketepatan Waktu Publikasi Laporan Keuangan
Authors: Nopayanti Ni Luh Putu Ita , Ariyanto Dodik 
Published: April 2018

Perusahaan go public wajib untuk menyampaikan laporan keuangan yang telah daudit secara tepat waktu. Faktor intern perusahaan dan auditor independen dapat mempengaruhi ketepatan waktu publikasi laporan keuangan. Tujuan penelitian ini adalah untuk memperoleh bukti empiris pengaruh financial distress dan GCG pada ketepatan waktu publikasi laporan keuangan dengan audit report lag sebagai variabel intervening. Jumlah sampel yang diambil adalah sebanyak 45 sampel dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan menggunakan metode observasi non partisipan. Teknik analisis data yang digunakan adalah teknik analisis jalur (path analysis). Hasil penelitian menunjukan bahwa financial distress berpengaruh positif pada audit report lag. GCG berpengaruh negatif pada audit report lag. Financial distress dan GCG tidak berpengaruh pada ketepatan waktu publikasi laporan keuangan. Financial distress dan GCG berpengaruh pada ketepatan waktu publikasi laporan keuangan melalui audit report lag.
Kata kunci: ketepatan waktu publikasi laporan keuangan, financial distress, GCG, dan audit report lag
Authors: Negara Putu Ryan Sutha , Wirajaya I Gde Ary 
Published: April 2018

Public sector budgeting is an accountability instrument for public funds management and the implementation of programs financed by public money for the welfare of the people. The enactment of regional autonomy has led to changes in local financial management into a performance-based budget model through participation in budgeting. This study aims to examine empirical evidence of organizational commitment, opportunistic behavior and environmental uncertainty as moderating variables influence of budget participation on budgetary slack. This research was conducted at Organization of Jembrana District. The number of samples were 143 people using non probability sampling technique with purposive sampling approach. Methods of data collection conducted by survey method using a questionnaire. Data analysis technique used is test of Moderating Regression Analysis (MRA). Based on this research’s result, it’s known that organizational commitment variable and environmental uncertainty have an effect on budgetary slack, while opportunistic behavior has no effect on budgetary slack.
Keywords: budgeting participation, budgetary slack, organizational commitment, opportunistic behavior, environmental uncertainty
Pengaruh Usia, Pengalaman Kerja, Tingkat Pendidikan, dan Kompleksitas Tugas terhadap Efektivitas Pengguna Sistem Informasi Akuntansi
Authors: Anjani Putu Widya , Wirawati Ni Gusti Putu 
Published: April 2018

Setiap perusahaan membutuhkan pengelolaan yang baik dalam menjalankan usahanya agar tujuannya tercapai dengan baik. Pihak manajemen membutuhkan informasi yang akurat dari sistem informasi akuntansi. Tujuan diadakannya penelitian ini adalah untuk mengetahui pengaruh usia, pengalaman kerja, tingkat pendidikan, dan kompleksitas tugas terhadap efektivitas pengguna sistem informasi akuntansi. Sampel yang digunakan berjumlah 69 responden dengan metode purposive sampling. Pengumpulan data dilakukan dengan kuisioner dan wawancara. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil analisis menunjukan bahwa usia dan kompleksitas tugas berpengaruh negatif, sedangkan pengalaman kerja dan tingkat pendidikan berpengaruh positif terhadap efektivitas pengguna sistem informasi akuntansi. Untuk meningkatkan efektivitas pengguna sistem informasi akuntansi penting untuk memperhatikan faktor-faktor kemampuan karyawan dan mengadakan pelatihan untuk karyawan agar pengetahuan karyawan merata.
Kemampuan Laba dan Arus Kas Operasi dalam Memprediksi Laba dan Arus Kas Masa Depan
Authors: Lumbantoruan Frans AP Dromexs , Suaryana I Gusti Ngurah Agung 
Published: April 2018

This study aims to determine the ability of earnings and operating cash flows in predicting earnings and future cash flows. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange. The samples used by 20 companies with 40 observations. The sampling was done by nonprobability samplingmethod with purposive samplingtechnique. The analysis technique used is multiple linear regression analysis. Based on the result of the analysis, earnings influences in predicting future earnings. Likewise, earnings and operating cash flow have an effect in predicting future cash flows. However, operating cash flow is not influential in predicting future earnings.
Keywords: profitability, cash flow, property
Authors: Astiti Ni Putu Sukma , Damayanthi I Gusti Ayu Eka 
Published: April 2018

Companies must optimize the value of the firm to attract the interest of creditors and investors, but in fact optimization of firm value is always disrupted by the agency conflict. The manager has more complete information about the company, it provides an opportunity for managers to do earnings management. One of the earnings management motivations is Chief Executive Officer (CEO) turnover. The purpose of this study is to determine the effect of earnings management on the value of the firm after CEO turnover at the manufacturing company listed on Indonesia Stock Exchange (BEI) in 2008-2016. The number of samples in this study are 32 companies obtained by purposive sampling method. Data collection method of this research is non participant observation. Data analysis technique used is simple linear regression. The result of analysis shows that earnings management with income decreasing scheme during first year after CEO turnover has negative and significant effect on firm value, and earnings management with income increasing scheme during second year after CEO turnover has positive and significant effect on firm value.
Keyword: firm value, earnings management, CEO turnover.
Authors: Trisnayanti Ni Putu Mediana , Noviari Naniek 
Published: April 2018

Theepurposeeoffthissstudyywas conducted in order to analyze the difference of abnormal return on LQ-45 stock before and after Tax Amnesty policy. Event study is a method used in this study, by observation or observation of the average abnormal return for 5 days before the event, event date, and 5 days after the announcement event, the period I, II, and III Tax Amnesty. The secondary data used here is downloaded from IDX and Capital Market Data Center. The data used in this research is the closing stock price daily or closing price, LQ-45 stock index. The sample selected in this research is the shares of the companies listed in the LQ-45 list on the Indonesia Stock Exchange. Based on the result of the research analysis, it is found thattthereeissannabnormallreturn difference beforeeanddafterrTax Amnesty announcement, but thereeissnoodifferenceeof average abnormallreturnnbeforeeanddaftereperiod I, II, anddIII Tax Amnesty due to lack of observation time.
Pengaruh Pemanfaatan dan Relevansi Teknologi Informasi Serta Efektivitas Sistem Informasi Akuntansi Pada Kinerja Karyawan
Authors: Pratiwi Luh Putu Eka Agustina , Dharmadiaksa Ida Bagus 
Published: April 2018

Penelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan teknologi informasi, relevansi teknologi informasi, kepuasan sistem informasi akuntansi, dan efektivitas sistem informasi akuntansi pada kinerja karyawan. Penelitian ini dilakukan pada 51 BPR yang tersebar di Kabupaten Badung. Sampel yang digunakan dalam penelitian ini adalah sebanyak 101 responden. Metode penentuan sampel yang digunakan pada penelitian ini yaitu metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda. Hasil penelitian menunjukan bahwa semua variabel bebas yang digunakan dalam penilitian ini berpengaruh positif terhadap kinerja karyawan. Hal ini berarti pemanfaatan teknologi informasi, relevansi teknologi informasi, kepuasan sistem informasi akuntansi dan efektivitas sistem informasi akuntansi bermanfaat dalam meningkatkan kinerja karyawan.
Kata Kunci: kinerja karyawan, pemanfaatan teknologi informasi, relevansi teknologi informasi, kepuasan sistem informasi akuntansi, efektivitas sistem informasi akuntansi
Authors: Santiani Komang Novika , Muliartha Ketut 
Published: April 2018

The establishment of an audit committee is one of the implementation of GCG application. Audit Committee is formed by a board of commissioners who are in charge to assist the board of commissioners in controlling the company's financial reporting process. With the presence of the audit committee, it is expected that there will be no fraud, because the audit committee will be able to mediate the conflict between both of the parties so it can improve the quality of the financial’s report and accelerate the audit process by external parties. This study aims to determine the influence of independence, membership, competence, and gender of audit committee on Audit Delay. The research was conducted at manufacturing company that listed on Indonesia Stock Exchange 2014-2016. The sample of the research is 90 companies with purposive sampling method. Data analysis technique used is multiple regression analysis. The results of the analysis found that audit committee membership negatively affected audit delay, while the independence, competence, and gender of audit committee did not affect audit delay.
Keywords: independence, membership, competence, gender, audit delay.
Authors: Puri Agung Ridangga , Gayatri Gayatri 
Published: April 2018

The profit information that is part of the financial statements is often the target of management to maximize its personal interests. Improvement of corporate management is needed to suppress the fraud committed by the management, one of which is applying the concept of Good Corporate Governance (GCG) within the company. This study aims to obtain empirical evidence about the influence of lfinancial distress on earnings management with Good Corporate Governance (GCG) as a moderator. This research was conducted at the LQ45 company from 2012-2016 and listed on the Indonesia Stock Exchange. The method which is used in this research is Moderated Regression Analysis. The result of research, it is known that financial distress has effect on earnings management. The study also found that GCG is able to moderate the effect of leverage on earnings management.
Keywords: earnings management, leverage, good corporate governance