bluuebunny/crossref_metadata_2025_split huggingface dataset:
Describing Food Availability in Schools Using Different Healthy Eating Guidelines: Moving Forward with Simpler Nutrition Recommendations
Authors: McIsaac Jessie-Lee D. , Ata Nicole , Kirk Sara F.L. 
Published: October 2018

Purpose: Internationally, there is debate on whether a nutrient or a food-based approach to policy is more effective. This study describes the food/beverage availability in schools in Nova Scotia through a comparison of a traditional nutrient classification (“Maximum/Moderate/Minimum”), currently used in the provincial school policy and a simplified food-based system (“Core/Extra”). Methods: School food environment audits were conducted in schools (n = 25) to record the food and beverages available. Registered dietitians categorized information using both the nutrient-based and simplified food-based classification systems. Number and percent in each category were described for items. Results: Food and beverage items consisted of breakfast, lunch, snacks, beverages, and vending of which 81% were permissible by the policy, whereas only 54% were categorized as Core. Many snacks and vending items classified as Extra fell within either Moderate (45% and 35%, respectively) or Minimum (29% and 33%, respectively) categories. Conclusions: Dietitians have a role to support interpretation of classification systems for school nutrition policies. The nutrient-based classification used in the policy permitted some items not essential to a healthy diet as defined by the Extra food-based classification. However, the food-based Core/Extra categorization had less detail to classify nutrients.
Dietary Changes Albertan Women Make During Pregnancy: Thematic Analysis of Self-reported Changes and Reasons
Authors: Nichols Sarah Frank , Galesloot Suzanne , Bondarianzadeh Dolly , Buhler Susan 
Published: October 2018

Purpose: To explore dietary changes Albertan women make during pregnancy, reasons they make changes, and alignment with prenatal nutrition recommendations. Methods: Women up to 6 months postpartum were recruited in public health centres and Primary Care Networks. Qualitative data were collected through a self-administered survey including 2 open-ended questions that asked about changes made to food/beverage intake during pregnancy and why these changes were made. Results: A majority (n = 577) of the 737 women completing the survey described changes they made to their food/beverage intake during pregnancy and 193 respondents provided reasons for these changes. Increased intake of fruits/vegetables, meat, milk, and their alternatives (n = 600); limiting or avoidance of foods/beverages known to be harmful during pregnancy (n = 445); and increased food/fluid intake or meal/snack frequency (n = 405) were commonly reported dietary changes. Motivations relating to health and to control physiological changes/manage health conditions were the most frequent reasons provided. Conclusions: Women make diverse dietary changes and have various motivations for food choices during pregnancy. A majority make dietary changes to support a healthy pregnancy. However, the motivation to control discomforts and respond to hunger and thirst sensations reflect a stronger influencer on women’s choices than is currently addressed in prenatal nutrition messages.
Pengaruh Gender Dan Muatan Etika Dalam Pengajaran Akuntansi Keuangan Pada Persepsi Etika Mahasiswa
Authors: Triani Andina Ayu 
Published: October 2018

This research is an experimental research which is conducted to examine the effect of gender and ethics toward ethical perceptions for accounting students.
The objects of this research were students who were taking intermediate accounting class at Multimedia Nusantara University and Bakrie University. For the data analysis techniques, validity of data was analyzed by using Confirmatory Factor test analysis (CFA), the reliability test data was analyzed by using the Cronbach Alpha Coefficient (α), and hypothesis tests was analyzed by using simple regression (Simple Regression).
All of the data used in this research are valid and reliable. The classical assumption test was done before the hypothesis test was analyzed. From the results of hypothesis testing, Ha1 was rejected which means that gender variables cannot be used to predict the perception of ethics and Ha2 was rejected which means that charges of ethics cannot be used to predict the perception of ethics.
Keywords: gender, ethics, perception of ethics
engaruh Motivasi Kerja dan Budaya Organisasi Terhadap Kinerja Karyawan Bank Syariah
Authors: Prakosa Nursatrio Adi 
Published: October 2018

This research is a causal The purpose of this research was to determine the effect of motivation and organizational culture on employees’ performance of Islamic banks. The object in this study are the employees of Syariah Mandiri bank located in Jakarta area and Muamalat bank located in Bekasi area, which amounted to 101 respondents. Tests used in this research are validity test, reliability test, classic assumptions test, and hypotheses test using multiple linear regression analysis. The result of this research showed that motivation and organization culture have significant impact towards employees’ performance on Islamic banks both partially and simultaneously.
Keyword: motivation, organizational culture, performance
Pengaruh Skeptisisme Profesional Auditor, Risiko Audit, Pengalaman Audit, Keahlian, Dan Independensi Terhadap Ketepatan Pemberian Opini Audit
Authors: Christiani Agnes Puji , Kurnia Ratnawati 
Published: October 2018

The purpose of this research is to determine the impact of between the auditor’s professional skepticism, audit risk, audit experience, audit expertise, and independence with the accuracy of audit opinion by public accountant. This research done by survey method the responden are senior auditors, supervisors, managers, and partners in public accountant office in Jakarta and Tangerang. The samples were taken by non-probability sampling method with using convenience sampling. The total samples used in analysis are 102 responden. Data analysis conducted by using multiple regression. Hypothesis testing to determine whether any significant relationship between auditor’s professional skepticism, audit risk, audit experience, audit expertise, and independence with the accuracy of audit opinion by public accountant. The result of hypothesis testing showed that professional skepticism, auditors, audit risk, the audit experience, expertise, and independence as simultaneously have significant influence to the accuracy of audit opinion by public accountant. Meanwhile, only audit experience and independence has significant influence to the accuracy of audit opinion by public accountant. Other three variables, which auditor’s professional skepticism, audit risk, audit expertise have no significant influence to the accuracy of audit opinion by public accountant.
Keyword: auditor’s professional skepticism, audit risk, audit experience, audit expertise, and independence with the accuracy of audit opinion by public accountant.
Analisis Pemahaman Wajib Pajak dan Iklan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Dalam Pajak Bumi dan Bangunan di KPP Tangerang Timur
Authors: Darmawan Nico 
Published: October 2018

This research was conducted to analyze relationship between the understanding of the taxpayer and the tax advertising towards compliance of taxpayer to pay Land and Building Tax (PBB) in the Tax Office (KPP) East Tangerang especially in sub-district Ciledug. Objects of this research are taxpayers who pay PBB in KPP East Tangerang especially in sub-district Ciledug and had seen tax advertising in both mass media and electronic media. The samples were taken by non-probability sampling method by using convenience sampling. The total samples used in analysis are 100 respondents. In the technique of data analysts, this research do the validity test by pearson correlation, reliability testing with coefficient Cronbach’s alpha, the classical assumption test, hypothesis testing multiple regression, t test, and F test. The result showed that the understanding of taxpayer have a significant effect on compliance of taxpayer and the tax advertising have insignificant effect on compliance of taxpayer, meanwhile the understanding of taxpayer and tax advertising simultaneously had a significant effect on compliance of taxpayer.
Keywords: Tax Advertising, Compliance of Taypayer, The Understanding of Taxpayer
Pengaruh Indikator Ekonomi Makro, Kinerja Keuangan Perusahaan, Dan Risiko Sistematis terhadap Harga Saham
Authors: Fatrin Hellen Tiara , Kurnia Ratnawati 
Published: October 2018

The objective of this research is to examine the effect of macroeconomic factors, financial performance and also systematic risk partially and simultaneously toward stock price. The macroeconomic factors are proxied by inflation and Bank Indonesia interest rate, company financial performance are proxied by Price Earning Ratio (PER), Earning per Share (EPS), Return on Asset (ROA), and Return on Equity (ROE), and also systematic risk is proxied by beta. The object of this study are companies which have listed in Indeks LQ-45 in period 2007-2011. The samples are 11 companies determined based on purposive sampling. Data used in this study is secondary data such as financial statements, annual reports, inflation rate, Bank Indonesia interest rate, and stock price. The results of this study are (1) macroeconomic factor proxied by inflation does not have partial significant effect to stock price (2) macroeconomic factor proxied by Bank Indonesia interest rate does not have partial significant effect to stock price (3) company financial performance proxied by Price Earning Ratio has partial significant effect to stock price (4) company financial performance proxied by Earning per Share has partial significant effect to stock price (5) company financial performance proxied by Return on Asset does not have partial significant effect to stock price (6) company financial performance proxied by Return on Equity does not have partial significant effect to stock price (7) systematic risk proxied by Beta does not have partial significant effect to stock price (8) macroeconomic factors,company financial performances, and systematic risk have simultaneous significant effect to stock price.
Keywords: macroeconomic factor, financial performance, systematic risk, inflation, Bank Indonesia interest rate, Price Earning Ratio (PER), Earning per Share (EPS), Return on Asset (ROA), and Return on Equity (ROE), beta, stock price.
Pengaruh Kompensasi Terhadap Kinerja Karyawan Dengan Motivasi Sebagai Variabel Intervening
Authors: Wijaya Oei, Francis Elizabeth , Zaroni Zaroni 
Published: October 2018

The objective of this research is to examine the effect of compensation towards employee’s performance with motivation as the intervening variable. The data of this research consisted of primary data that was collected by distributing questionnaires to 100 employees in several banks and investment companies in Semarang for the year 2012. The sample in this study determined based on convenience sampling method. The regression analysis and path analysis are used in this study. Based on the analysis data, the result of this study are (1) compensation has a positive influence toward employee performance, (2) compensation has a positive influence toward motivation, (3) motivation has a positive influence toward employee performance, (4) compensation has a positive influence toward employee performance with motivation as the intervening variable.
Keywords: compensation, motivation, employee performance, intervening variable.
Pengaruh Kualitas Pelayanan Pajak dan Penerapan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Kosambi - Tangerang
Authors: Ariesta Cindy , Suryaningsih Rosita 
Published: October 2018

Tax revenue has a significant role for Indonesia towards the state expenditure budget every year. The purpose of this research is to analyze the influence of tax service quality and tax penalties towards individual tax payer’s compliance. Objects in this study are the individual tax payers who are listed in Tax Service Office (Kantor Pelayanan Pajak) Kosambi - Tangerang. The samples are selected by Convenience Sampling Method. Data sources used in the form of primary data and techniques of data collection is done by distributing the enclosed questionnaire instruments that have been given a score. The results of this study are (1) Tax Service Quality has significant impact towards individual tax payer’s compliance, (2) Tax Penalties has significant impact towards individual tax payer’s compliance.
Key word: Tax Service Quality, Tax Penalties, Tax Payer’s Compliance
Pengaruh Ukuran Perusahaan, Debt to Equity Ratio, Return on Equity, Produktivitas dan Current Ratio Terhadap Peringkat Obligasi
Authors: Martinus Martinus , Suryaningsih Rosita 
Published: October 2018

The objectives of this research is to examine the effect of Company Size proxied by Total Asset, Debt to Equity Ratio (DER), Return On Equity (ROE), Productivity proxied by Total Asset Turn Over (TATO), and Current Ratio (CR) both partially and simultaneously towards Bond Rating. Bond rating is important to be considered by investors and creditors since it can indicate the company’s default risk. The objects of this study are financial institution which were entire financial companies that issuing bonds and rated by PT PEFINDO for 2012, 2013, and 2014, and listed at the Indonesia Stock Exchange periode 2011-2013. Total sample in this research are 18 companies that selected with purposive sampling and analyzed by using multiple regression method. The data used in this study are secondary data such as financial statements and list of bond rating PT PEFINDO. The result of this research indicates that (1) Company Size proxied by Total Asset had a significant affect towards bond rating (2) Debt to Equity Ratio (DER) had no effect towards bond rating (3) Return On Equity (ROE) had no effect towards bond rating (4) Productivity proxied by Total Asset Turn Over (TATO) had no effect towards bond rating (5) Current Ratio (CR) had no effect towards bond rating (6) Company Size, Debt to Equity Ratio (DER), Return On Equity (ROE), Productivity, and Current Ratio (CR) simultaneously have a significant effect towards Bond Rating.
Keywords: Company Size, Debt to Equity Ratio (DER), Return On Equity (ROE), Productivity, Current Ratio (CR), Bond Rating
Implementasi Tata Kelola Perusahaan Terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan di Indonesia
Authors: Diana Patricia 
Published: October 2018

Indonesia as one of developing countries should prepare for intense business competition in international market by continuously improving their financial performance which reflected by profitability enhancement. In order to achieved this goals, companies should build synergic relationship between stakeholders. Implementation of corporate governance is believed can assist companies in improving firm value by minimizing cost and maximize companies’ profit. This study aims to investigate the effect of corporate governance implementation on Indonesian companies. Corporate Governance Perception Index (CGPI) which establish by Indonesian Institute of Corporate Governance (IICG) used as proxy for corporate governance implementation, and ROA used as proxy for firm value. All the data obtain from Indonesia Stock Exchange (IDX) database and period 2008 to 2012 used as observation period. The result show that implementation of corporate governance has significant effect with firm value proxy by ROA. This study also concludes that market will be more concern on CGPI which generated through documentation and presentation indicators and also observation indicators rather than self-assessment indicators. This indicates that market would trust the information which comes from independen external parties. The result will be useful for investor in making their investment decision which based on profitability consideration.
Keywords: Corporate Governance, CGPI, ROA, profitability
Pengaruh Penerapan Sistem Informasi Akuntansi, Pemanfaatan Sistem Informasi, Efektivitas Penggunaan Sistem Informasi Akuntansi, Kepercayaan Atas Teknologi Sistem Informasi Akuntansi, Dan Teknologi Informasi Terhadap Kinerja Individu Karyawan
Authors: Lukiman Renaldy , Lestarianto JB Widodo 
Published: October 2018

The purpose of this research was to examine the effect of Implementation of Accounting Information Systems, Use of Information Systems, The Effectiveness of The Use of Accounting Information Systems, Confidence in the Technology of Accounting Information Systems, and Information Technology towards The Individual Employees Performance. The analysis method used in this research is multiple regression analysis. The sample of this research were the employees who work at Manufacturing Company’s Accounting and Finance and using accounting information system. The sample in this research based on nonprobability sampling method, and the sampling technique was convenience sampling. The data used in this research was primary data. The results of this research are: (1) Implementation of Accounting Information Systems has not influence towards The Performance of Individual Employees, (2) Use of Information Systems, The Effectiveness of The Use of Accounting Systems, Confidence In The Technology of Accounting Information Systems, and Information Technology has significant influence towardsThe Performance of Individual Employees, (3) Implementation of Accounting Information Systems, Use of Information Systems, The Effectiveness og The Use of Accounting Information Systems, Confidence in the Technology of Accounting Information Systems, Information Technology simultaneously have significant influence towards Performance of Individual Employees.
Key Words: Confidence in the Technology of AIS, Implementation of AIS, Information Technology, Performance, Effectiveness of the Use of Accounting Information System, Use of Information Systems.
Likuiditas, Good Corporate Governance, Ukuran Perusahaan, Dan Dampaknya Terhadap Kinerja Perusahaan
Authors: Simon Suwandi , Kurnia Ratnawati 
Published: October 2018

Financial Statements provides information about financial condition that can be used by stakeholders to analyze firm performance to make the right decisions. The objective of this study was to obtain empirical evidence about the effect of liquidity proxies by Current Ratio, Good Corporate Governance and Firm Size towards Firm Performance proxies by Return on Asset, listed at Indonesia Stock Exchange for the period 2013 2015. Good Corporate Governance proxies by Managerial Ownership, Director Size, Board of Commissioner and Independent Commissioner The object in this research was manufacturing companies listed at Indonesia Stock Exchange (IDX) for the period 2013-2015. The sample was selected by using purposive sampling method. There were 19 companies that fulfill the sample criteria. The secondary data used in this research was analyzed by using multiple regression method. The results of this research were current ratio, managerial owneship, director size, board commissioner, and independent commissioner simultaneously had significant effect towards firm performance. Partially, Director Size and Current Ratio have positive significant effect towards Firm Performance. But Managerial ownership, board of commissioner, and independent commissioner had no positive significant effect towards firm performance.
Keywords: Current Ratio, Firm Performance, Firm Size, Good Corporate Governance, Return On Asset I
The Role of New Media in Facilitating Entrepreneurship in Tourism - Case Study: Promoting Komodo Island in East Nusa Tenggara
Authors: Kania Dessy 
Published: October 2018

Tourism is an important of the Indonesia economy as well as a significant soure of the country’s foreign exchange revenues. According to the Center of Data and Information- Ministry of Culture and Tourism, the growth of foreign visitor arrivals to Indonesia has increased rapidly by 9.61 percent since 2010 to present.
One of the most potencial tourism destinations is Komodo Island located in East Nusa Tenggara. With the island’s unique qualities, which include of habitat of the Komodo dragons and beautiful and exotic marine life, it is likely to be one of the promising tourism destinations in Indonesia and in the world. In 1986, the island has been declarated as a World Heritage site by UNESCO.
The Ministry of Culture and Tourism countinously promotes many of the country’s natural potential in tourism through various media: printed media, television and especially new media. However, there challenges for Indonesian tourism industry in facilitating entrepreneurship skills among the local people in East Nusa Tenggara. According to the Central Boreau of Statistics (2011), East Nusa Tenggara is considered as one of the poorest provinces in Indonesia where the economy is lower than the average, with a high inflation of 15% , and unemployment of 30%. This research is needed to explorefurther the phenomenon behind the above facts, aiming at ex-amining the role of new media in facilitating entrepreneurship in the tourism industry in Komodo Island. The result of this study are expected to provide insights that can help local tourism in East Nusa Tenggara.
Keywords: Tourism, Enterpreneurship, New Media
Tradisi Hermeneutika dan Penerapannya dalam Studi Komunikasi
Authors: Putra R. Masri Sareb 
Published: October 2018

Tradisi “Hermeneutika” sudah dikenal dalam mitologi Yunani lewat figur Hermes yang dikenal piawai menafsirkan pesan “dunia atas” atau realitas ontologis untuk disampaikan kepada manusia. Kemudian, Hermeneutika dipraktikkan para pakar untuk menemukan makna hakiki sebuah teks alkitab.Sekolah Frankfrut kemudian mengembangkan metode Hermeneutika sebagai cabang filasafat yang mencapai puncaknya pada Gadamar. Akan tetapi, hermeneutika baru menarik perhatian para pakar Amerika pada 1976.Di Indonesia, Hermeneutika belum banyak digunakan untuk studi komunikasi, padahal hermeneutika dapat membongkar makna yang terselubung di balik realtias yang ada di balik teks dan wacana secara radikal.