bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH PENGALAMAN KERJA, SKEPTISME PROFESIONAL DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI FRAUD (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI DIY)
Authors: Anggriawan Eko Ferry 
Published: January 2019

Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman kerja, skeptisme profesional dan tekanan waktu terhadap kemampuan auditor dalam mendeteksi fraud. Populasi dalam penelitian ini adalah seluruh auditor independen di Daerah Istimewa Yogyakarta yang berjumlah 133 orang. Teknik pengumpulan data pada penelitian ini menggunakan kuesioner. Jenis penelitian ini adalah penelitian asosiatif kausal. Jumlah sampel yang terkumpul adalah 45 orang. Teknik pengambilan sampel yang digunakan adalah covenience sampling. Hasil penelitian ini menunjukan bahwa: 1) Pengalaman Kerja berpengaruh positif terhadap Kemampuan Auditor dalam Mendeteksi Fraud. 2) Skeptisme Profesional berpengaruh positif terhadap Kemampuan Auditor dalam Mendeteksi Fraud. 3) Tekanan Waktu berpengaruh negatif terhadap Kemampuan Auditor dalam Mendeteksi Fraud. 4) Pengalaman Kerja, Skeptisme Profesional dan Tekanan Waktu secara bersama-sama berpengaruh terhadap Kemampuan Auditor dalam Mendeteksi Fraud. Kata Kunci: Pengalaman Kerja, Skeptisme Profesional, Tekanan Waktu, Kemampuan Auditor, Mendeteksi Fraud.
PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI (Studi Empiris Pada Mahasiswa Akuntansi UNY Angkatan 2013 dan Angkatan 2014)
Authors: Aziz Toriq Ibnu , Taman Abdullah 
Published: January 2019

Abstrak Pengaruh Love Of Money Dan Machiavellian Terhadap Persepsi Etis Mahasisw Akuntansi (Studi Empiris Pada Mahasiswa Akuntansi UNY Angkatan 2013 dan Angkatan 2014). Penelitian ini bertujuan untuk : (1) Mengetahui pengaruh Love of Money terhadap persepsi etis mahasiswa akuntansi, (2) Mengetahui pengaruh Machiavellian terhadap persepsi etis mahasiswa akuntansi, (3) Mengetahui pengaruh Love of Money dan Machiavellian terhadap persepsi etis mahasiswa. Populasi penelitian ini adalah Mahasiswa S1 Program Studi Akuntansi angkatan 2013 dan 2014 Fakultas Ekonomi Universitas Negeri Yogyakarta yang berjumlah 160 orang, sampel yang diambil berjumlah 62 orang. Uji coba instrumen dilakukan dengan uji validitas dan reabilitas. Sebelum dilakukan analisis data, terlebih dahulu dilakukan uji prasyarat analisi data yang terdiri dari uji normalitas, uji lineralitas, uji multikolinearitas, dan uji heterokedastisitas. Analisis data yang digunakan untuk menguji hipotesis adalah dengan menggunakan teknik analisis regresi linear sederhana dan regresi linear berganda. Hasil penelitian menunjukkan bahwa (1) Love of Money berpengaruh negatif dan siginifikan terhadap persepsi etis mahasiswa akuntansi Universitas Negeri Yogyakarta, hal ini ditunjukkan oleh nilai koefisien regresi X1 sebesar -0,154, nilai thitung sebesar -7,728 yang nilainya dibawah -t tabel sebesar -1,671, dan koefisien determinasi (R2) yang diperoleh sebesar 0,341. (2) Machiavellian berpengaruh negatif dan signifikan terhadap persepsi etis mahasiswa akuntansi Universitas Negeri Yogyakarta, hal ini ditunjukkan oleh nilai koefisien regresi X2 sebesar -0,256, nilai thitung sebesar -8,682 yang nilainya di bawah -t tabel sebesar 1,671, dan koefisien determinasi (R2) yang diperoleh sebesar 0,557. (3) Love of Money dan Machiavellian secara bersama-sama berpengaruh negatif dan signifikan terhadap Persepsi Etis Mahasiswa Akuntansi, hal ini ditunjukan oleh F hitung sebesar 67,468 dan F tabel sebesar 3,1531, korelasi regresi (r) sebesar 0,834 dan nilai R square yang diperoleh sebesar 0,696. Kata kunci : Love of Money, Machiavellian, Persepsi Etis Mahasiswa Akuntansi.
PENGARUH PERGANTIAN MANAJEMEN, KESULITAN KEUANGAN, UKURAN KAP, DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun
Authors: Ruroh Farida Mas , Rahmawati Diana 
Published: January 2019

Penelitian ini bertujuan untuk mengetahui pengaruh Pergantian Manajemen, Kesulitan keuangan, Ukuran KAP, dan Audit Delay terhadap auditor switching pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2014 Jenis penelitian ini adalah penelitian kausal komparatif dengan pendekatan expos facto. Sampel diambil dengan menggunakan teknik purposive sampling berjumlah 72 perusahaan. Teknik analisis data yang digunakan adalah statistik deskriptif dan regresi logistik. Berdasarkan hasil penelitian ini menunjukkan bahwa (1) Pergantian Manajemen berpengaruh positif dan signifikan terhadap Auditor Switching, hal ini ditunjukkan dengan nilai koefisien regresi sebesar 0,803 dan nilai signifikansi sebesar 0,005 (0,005<0,05). (2) Kesulitan Keuangan berpengaruh negatif dan signifikan terhadap Auditor Switching, hal ini ditunjukkan dengan nilai koefisien regresi sebesar -0,683 dan nilai signifikansi sebesar 0,013 (0,013<0,05). (3) Ukuran KAP berpengaruh negatif dan signifikan terhadap Auditor Switching, hal ini ditunjukkan dengan nilai koefisien regresi sebesar -0.722 dan nilai signifikansi sebesar 0,009 (0,009<0,05). (4) Audit Delay berpengaruh positif dan signifikan terhadap Auditor Switching, hal ini ditunjukkan dengan nilai koefisien regresi sebesar 0,049 dan signifikansi sebesar 0,012 (0,012<0,05). (5) Pergantian Manajeman, Kesulitan Keuangan, Ukuran KAP, dan Audit Delay berpengaruh dan signifikan terhadap Auditor Switching, hal ini ditunjukkan dengan nilai signifikansi sebesar 0,000 (0,000<0,05). Kata Kunci: Auditor Switching, Pergantian Manajemen, Kesulitan Keuangan, Ukuran KAP, Audit Delay
PENGARUH KOMPENSASI, KEPUASAN KERJA, MOTIVASI KERJA DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN
Authors: Fernanda Rahadian , Sagoro Endra Murti 
Published: January 2019

Penelitian ini bertujuan untuk mengetahui Pengaruh Kompensasi, Kepuasan Kerja, Motivasi Kerja dan Gaya Kepemimpinan terhadap Kinerja Karyawan pada UMKM di desa Wisata Bobung Gunungkidul Yogyakarta. Penelitian ini menggunakan jenis penelitian survey. Sampel dalam penelitian ini adalah sebanyak 119 karyawan. Teknik pengumpulan data dalam penelitian ini mengunakan kuesioner dan observasi. Uji coba instrumen menggunakan uji normalitas, uji linieritas, uji multikolinieritas, uji heteroskedatisitas. Metode analisis data yang digunakan analisis regresi linear sederhana dan analisis regresi linear berganda. Hasil Penelitian menunjukkan bahwa: (1) Kompensasi berpengaruh positif terhadap Kinerja Karyawan. (2) Kepuasan Kerja berpengaruh positif terhadap Kinerja Karyawan. (3) Motivasi Kerja berpengaruh positif terhadap Kinerja Karyawan. (4) Gaya Kepemimpinan berpengaruh positif terhadap Kinerja Karyawan. (5) Kompensasi, Kepuasan Kerja, Motivasi Kerja dan Gaya Kepemimpinan secara bersama-sama berpengaruh positif terhadap Kinerja Karyawan. Kata kunci: Persepsi Mahasiswa, Konflik Kepentingan, Kesenjangan Anggaran, Anggaran Partisipatif
Vulnerability Analysis of Sea Level Rise In The Southern Coast of Bawean Island
Authors: Hidayah Zainul , Romadhon Agus , Witjarnoko Yudha 
Published: January 2019

Bawean island is one of numerous small islands in East Java. This island is famous for its natural resources and high level of environmental services. However in the last few years, effects of sea level rises on the island have been reported. Objective of this research was to identify and determine parameters that have significant impact on the vulnerability of the island due to sea level rise events. This research was conducted from July untill September 2017. The method used for this study was a combination of spatial analysis using remote sensing and Geographical Information System (GIS), field survey and interviews with local people. Vulnerability assesment was conducted for three parameters, namely Exposure, Sensitivity and Adaptive Capacity. The results showed that the vulnerability index in the southern part of the island is 3.381. It can be classified as low vulnerability.
Penerapan E-Learning dalam Inovasi Pendidikan
Authors: Silahuddin Silahuddin 
Published: January 2019

Perkembangan teknologi dan informasi yang cepat telah mempengaruhi dalam berbagai aspek kehidupan termasuk dalam bidang pendidikan, Oleh karena itu, lembaga pendidikan harus mampu mengantisipasi perkembangan tersebut dengan terus menerus mengupayakan suatu program yang sesuai dengan kebutuhan peserta didik.maka dalam penerapan perlu melakukan inovasi pendidikan, salah satu inovasi pendidikan dengan menerapkan e-learning, Elektronic Learning, merupakan cara baru dalam proses belajar mengajar yang menggunakan media elektronik khususnya internet sebagai sistem pembelajarannya. Harapan atas sistem E-learning di masa mendatang adalah penggunaan E-learning menjadi semakin efektif seiring dengan semakin berkembangnya teknologi dan metode pembelajaran yang digunakan. Pengembangan sistem E-learning juga diharapkan tidak hanya memperhitungkan masalah finansial dan profitabilitas, tetapi juga memperhatikan sisi psikologis pelajar dan mampu mengakomodasi berbagai kepribadian dan cara belajar masing-masing peserta.
Kata kunci: Penerapan, E-Learning dan Inovasi Pendidikan
Penggunaan Media IT Dalam Pembelajaran
Authors: Rahmayanti Rahmayanti 
Published: January 2019

Peningkatan Ilmu Pengetahuan dan Teknologi memberikan kemajuan teknologi yang memungkinkan manusia mendapatkan fasilitas yang canggih. Berbagai fakta dalam modernisasi, setiap hari disediakan baik oleh keluarga, masyarakat dan juga dunia informasi. Maraknya dunia periklanan memaksa informasi beredar lebih mudah, mampu menstimulasi rasa ingin tahu, rasa ingin mencoba sebagai akibat publikasi yang dirancang secara apik oleh para ahli komunikasi dengan biaya yang mahal dengan dampak meluas dan mendalam. Informasi lebih cepat hadir dari pada sarapan pagi kita, lebih cepat disantap dari pada nasehat orang tua. Informasi tersebut masuk melalui jendela-jendela ICT (information communication technology). Keberhasilan kegiatan pembelajaran pada suatu Sekolah dipengaruhi oleh berbagai faktor yaitu, faktor guru, siswa, kurikulum, lingkungan sosial dan sebagainya. Guru menjadi faktor penting dalam proses pembelajaran dengan tugas utama dalam membantu siswa agar dapat belajar sesuai kebutuhan dan minatnya. Pengunaan media ini diharapkan mampu meningkatkan hasil hasil pembelajaran siswa.
Kata Kunci: Media IT, Pembelajaran
TESTE DE CAMINHADA DE SEIS MINUTOS E SUAS APLICABILIDADES: UMA REVISÃO SISTEMÁTICA DA LITERATURA
Authors: Da Costa Teixeira Patrícia Luciene , Pereira Luciana Carvalho , Vieira Kelly de Souza 
Published: January 2019

Teste de caminhada de Seis Minutos- TC6 é um teste de fácil realização e consiste em avaliar e analisar as diversas funções corporais. Pode ser aplicado em indivíduos saudáveis ou portadores de alguma patologia. Abrangendo diversas enfermidades e ressaltando pontos relevantes ao tratamento, é uma forte ferramenta utilizada por profissionais da saúde para identificar as limitações e sinais apresentados pelo paciente durante uma atividade simples, realizada por grande parte da população, como é a caminhada. Diante disto, revisão teve por objetivo ampliar o conhecimento acerca do TC6 principalmente ao que se refere à prática do fisioterapeuta, evidenciando os benefícios que os resultados do teste podem influenciar no tratamento do paciente, tornando a terapêutica mais eficiente. Com esse estudo foi possível compreender a importância do TC6 para os profissionais da área da saúde, especialmente para a prática do fisioterapeuta.PALAVRAS CHAVE: Teste de caminhada de seis minutos, capacidade funcional, fisioterapia, exercício.
Espaços monstruosos: o Gótico na ficcionalização de Pedra Bonita e de Canudos
Authors: Castro Hélder Brinate , Oliveira Neto Godofredo De 
Published: January 2019

Ao contrário do que a crítica e a historiografia literárias dos séculos XIX e XX nos levam a crer, a literatura brasileira apresenta influxos góticos. Nesse contexto, a prosa regionalista desponta como uma ramificação mais desenvolvida da literatura de terror, horror e suspense no Brasil, em que o interior do país, especialmente os sertões, se transforma em um autêntico locus horribilis. Nos romances O reino encantado: crônica sebastianista (1878), de Araripe Júnior, e Os Jagunços: novela sertaneja (1898), de Afonso Arinos, os narradores, ao utilizarem uma retórica macabra e horrorizante para descrever, respectivamente, os movimentos messiânicos de Pedra Bonita e de Canudos, constroem uma paisagem nordestina lúgubre e macabra. Em ambas as narrativas, o espaço não é apenas o palco em que se praticam e sofrem as atrocidades das tramas, mas também é o principal responsável pela constituição de uma atmosfera opressora e funesta. Enquanto O reino encantado descreve o sítio dos rituais da seita de Pedra Bonita de forma a provocar sentimentos de horror e ojeriza, Os Jagunços utilizam-se da natureza sertaneja para explicitar o terror dos soldados republicanos diante dos canudenses.
Amalgam Strength Resistance to Various Contaminants
Authors: Roggenkamp C , Choi B , Chung J , Parhizkar R , Pham A , Robles R 
Published: January 2019

SUMMARY

Purpose:
The purpose of this study was to quantify the relative strength tolerance of 1-day and 30-day amalgam following saturation contamination with water, saliva, blood, and handpiece lubricant oil during condensation.

Methods and Materials:
Valiant PhD XT amalgam was tested with 300 shear-strength (N=15) and 120 compressive-strength (N=6) specimens, divided into 1-day and 30-day groups, each with control, water, saliva, blood, and lubricant oil contamination samples. Shear specimens were condensed in 4 × 4-mm anchor wells inundated with contaminant fluids before adding a ring mold with 3.5-mm-diameter central hole adapted immediately to the top for continued condensation under contaminant-submerged conditions. Compressive specimen samples were condensed while completely inundated by each contaminant using the American Dental Association Specification No. 1 amalgam mold apparatus. All specimens were tested with the Instron E3000 and E10000 at 0.5 mm/min, with data statistically evaluated using the Kruskal-Wallis procedure with IBM SPSS v25 and Wilcoxon signed ranks test.

Results:
Shear test values (mean±SD) following intracapsular and extracapsular contamination after 30 days under 100% humidity at 37°C were as follows: control, 30.97±5.41 MPa; water, 30.63 ±4.41 MPa; saliva, 27.54 ±4.56 MPa; blood, 24.92 ±3.48 MPa; lubricant oil, 26.06 ±4.06 MPa. Compressive strengths (±SD) of similarly contaminated samples were as follows: control, 447.7 ±76.3 MPa; water, 343.6 ±70.1 MPa; saliva, 307.7 ±24.0 MPa; blood, 281.6 ±35.2 MPa; lubricant oil, 227.8 ±16.9 MPa.

Conclusions:
Saliva, blood, and handpiece oil diminish compressive strength significantly, but water shows no statistically significant effect (p&gt;0.05). Amalgam 30-day shear strength is significantly altered by contamination with water, blood, or handpiece lubricant oil (p&lt;0.05). Remaining amalgam strength after extensive contamination may still be clinically functional relative to a previous ADA recommendation and when compared with resin-based direct restorative materials.
NASA, Astropreneurs and future markets: new models of the U.S. innovation policy for space industry
Authors: DANILIN I. V. 
Published: January 2019

Article analyzes the changes in the space economy, as well as the U.S. federal policy for preserving American domination in this area. The evolution of the space economy in the United States is briefly considered, including formation of venture businesses since late 1990s (due to the computer and Internet revolution and development of space technologies). Of particular importance is a so-called Astropreneurship – growth of startups, developing space launch systems and spacecrafts. Amid technological factors, the main driver for the rise of Astropreneurship was a suboptimal technological and market strategy of Boeing and Lockheed Martin duopoly. It created conditions for disruptive innovation development in the industry and transition to a new, more open model of innovation processes there. Although in the 1980–1990’s federal government enacted a business-friendly regulations for the commercial space sector and set measures to support it through public procurement, a new situation in the markets and in sectoral innovation system has become a challenge for national policy, enforced by budget constraints and other factors. Catastrophe of the Columbia space shuttle in 2003, which raised the issue of maintaining independent U.S. access to the International Space Station and, in the future, to other orbital operations after shuttles’ phase-out, triggered changes in federal policies for the industry. As a result, since 2006 NASA (with some DoD support) initiated several programs to develop new space launch and delivery systems. These programs were based on the public-private partnerships with active involvement of small and medium innovative enterprises, primarily startups. The results turned out to be more significant than originally intended: formation of a new model of federal industrial and technological policy in the space sector, almost similar to the DARPA principles. The new policy assumes the role of NASA and, more broadly, the federal government as an equal (rather than a dominant) participant in space industry innovative processes and as a more active organizer of the industry`s innovation system (considering changes in its nature). Despite all activities are mission-oriented, more attention is paid to the development of complex partnerships, ecosystems, etc. – with an emphasis both on satisfaction of government needs and on ensuring market leadership of the U.S. companies. However, this new model faces sever al problems: ambiguity of federal expenditures on space- related research and development; need to restructure NASA science and technology organization; efficiency of federal efforts in support of new partners and processes – taking into account specifics of available policy instruments. The future of federal efforts will be determined by the solution of these problems and by the need to extend new model and practices to the key (in terms of market size and technology advances) segments of space economy – satellite manufacturing and the use of space data.
Uji Kinerja Mesin Pencacah Plastik (Studi Kasus Bank Sampah Tasikmalaya (BST) di Kecamatan Singaparna, Kabupaten Tasikmalaya)
Authors: Sugandi Wahyu Kristian , Yusuf Asep , Herwanto Totok , Maulana Sidik 
Published: January 2019

ABSTRACTGarbage is solid waste, consisting of organic and inorganic substances or materials that are considered to have no longer beneficial and must be managed properly so as not to endanger the environment. Garbage has been a complicated problem especially in big cities. Singaparna, Tasikmalaya has been produced 154.72 m3 of plastic waste every day. Plastic waste collected by BST is only sort and sold at low prices to the city. To increase the sale value, the plastic waste needs to be chopped in advance. Therefore, the Laboratory of Agricultural Equipment and Machinery FTIP Unpad had developed a plastic waste counting machine to be applied to the community, especially in BST to produce the desired plastic count. However, this machine not yet performance testing data, so it needs to do research regarding performance tests. The purpose of this study is to examine the performance of the plastic counter machine which includes measuring the capacity of the machine, calculating the rendering yield, calculating the length of the enumeration measuring the engine noise level and measuring the engine vibration level. The research method used had descriptive analysis method, it was measuring and calculating the structural components and engine performance. The results of the study in measuring the performance test showed that the actual capacity of the machine was 19.18 kg / hour, the enumeration chopper was 84%, the percentage of plastic chopping length was 86.89%, the noise level was 104.77dB, and the engine vibration was 18.3 mm / s. Key Note : plastic chopper, performance test, tasikmalaya garbage bank
PEMBELAJARAN MATEMATIKA TERAPAN DENGAN MODEL PETRI NET DAN MATRIKS
Authors: Pertiwi Ruvita Iffahtur 
Published: January 2019

<p>Penelitian ini bertujuan untuk mengetahui model petri net dan matriks dari suatu permasalahan yang ada disekitar kita. Salah satunya adalah masalah antrian. Kita dapat memanfaatkan pembelajaran matematika untuk membuat model sistemnya. Petri net merupakan salah satu alat untuk memodelkan suatu permasalahan ke dalam bentuk diskrit. Selanjutnya, dapat diperoleh matriks dari model petri net tersebut untuk mengetahui keadaan selanjutnya. Penelitian ini menggunakan metode deskriptif kuantitatif dan desain petri net menggunakan <em>software</em> PIPE v.4.3.0. Pada penelitian ini dibuat model Petri net sistem pelayanan IGD RSUD Kota X dan menghasilkan model Perti net yang terdiri dari 15 <em>place</em> dan 17 transisi. Hasil representasi matriks <em>forward incidence, </em>matriks<em> backward incidence, </em>dan matriks<em> incidence </em>yang terbentuk memiliki banyaknya baris dan banyaknya kolom 17<em>.</em></p>
International Volunteers as Strangers in Szeklerland
Authors: Silló Ágota 
Published: January 2019

Abstract
This paper focuses on volunteer tourism, which is approached as a new phenomenon in a Romanian minority region, i.e. Szeklerland. Volunteer tourism has developed very fast in last decades at international level and mostly in the developed societies. As an alternative tourism form, it is very popular among the youth and gap-year students. Volunteer tourism is a kind of international volunteering which offers opportunity for someone to volunteer and travel at the same time in a foreign country. Volunteer tourism makes possible the meeting and collaboration between local community and international volunteers. As a new phenomenon in the case of Szeklerland, volunteer tourism was started here by a foreign person, originated from England, who has established himself in Miercurea Ciuc, Harghita County, Romania. In this region, this event was regarded as a strange action; here, local volunteering is also a new phenomenon. The communist rule had a negative effect on the developing of volunteer culture in Eastern Europe. Therefore, in the 21st century in Romania, volunteering is still a rare phenomenon. On the other hand, the presence of foreign volunteers in Szeklerland is an unusual phenomenon. Volunteer tourists are those who meet with locals and thereby are more close to the local people to whom these people speak in foreign languages, have foreign looks and cultures. Due to their lack of English language skills, local people and organizations do not know how to connect with them. So, international volunteering or volunteer tourism is that phenomenon which allows to meet different foreign cultures, where the common ground could be a commonly spoken language, i.e. the English.