bluuebunny/crossref_metadata_2025_split huggingface dataset:
Sumber Daya Manusia, Sistem Pengendalian Internal Pemerintah, Teknologi Informasi, dan Kualitas Laporan Keuangan
Authors: Minta Jesicha Isadora Illiony , Juliarsa Gede 
Published: December 2023

This research aims to determine the influence of the Quality of Human Resources, the Government's Internal Control System and the Use of Information Technology on the Quality of Regional Government Financial Reports. This research uses a quantitative-associative method which is located at the West Manggarai Regency Regional Work Unit. The sample used was purposive sampling and data collection was carried out by distributing questionnaires. The data analysis technique used in this research is multiple linear regression analysis with the help of the Statistical Package for Social Sciences program. The research results show that the quality of human resources, the government's internal control system and the use of information technology have a positive and significant effect on the quality of the West Manggarai Regency government's financial reports.
Keywords: Human Resources; Internal Control System; Information Technology; Financial Reports
Profitabilitas, Tekanan Stakeholder, Komite Audit, dan Kualitas Sustainability Report
Authors: Meinawati Kadek , Wirakusuma Made Gede 
Published: December 2023

Sustainability reports are reports issued by companies regarding performance in economic, social and environmental terms for stakeholders. Factors that influence the quality of the Sustainability report are profitability, stakeholder pressure, and the audit committee. The purpose of this study was to determine the effect of profitability, stakeholder pressure, and the audit committee on the quality of sustainability reports by using stakeholder theory and legitimacy theory. This research was conducted on banking subsector companies listed on the Indonesia Stock Exchange (BEI) during 2017-2020. The sampling technique used a purposive sampling method with a total of 44 samples obtained. The analysis technique used is multiple linear regression. The results showed that profitability, stakeholder pressure, and the audit committee had a significant positive effect on the quality of the sustainability report.
Keywords: Profitability; Stakeholder Pressure; Audit Committee; Sustainability report
Efektivitas Pengelolaan Bantuan Langsung Tunai Dana Desa pada Masa Pandemi Covid-19
Authors: Winanti Ni Kadek Astri , Gayatri Gayatri 
Published: December 2023

Karangasem Regency is one of 21 other regencies that has succeeded in disbursing Direct Cash Assistance from Village Funds reaching 59.7%. Manggis District is one of the sub-districts in Karangasem Regency that has disbursed Direct Village Fund Cash Assistance in 12 village areas. This research aims to examine the influence of accountability, transparency and community participation on the effectiveness of managing Village Fund Direct Cash Assistance. The sample used for this research was 119 village officials. Determining the sample in this research used a non-probability sampling method with a purposive sampling technique. Data was collected using a questionnaire method. The research results reveal that accountability, transparency and community participation have a positive effect on the effectiveness of managing Village Fund Direct Cash Assistance.
Keywords: Accountability; Transparency; Community Participation.
Love of Money, Idealisme pada Persepsi Etis Mahasiswa Akuntansi dengan Kecerdasan Inteletual sebagai Variabel Moderasi
Authors: Rinaldi Muhammad Bagas , Dewi Luh Gede Krisna 
Published: December 2023

This research aims to examine the influence of love of money and idealism on accounting students' ethical perceptions with intellectual intelligence as a moderating variable. Testing was carried out on accounting students from the Accounting Study Program, Faculty of Economics and Business, Udayana University class of 2017. The sample was selected using the purposive sampling method. The minimum number of samples was determined using the Slovin formula, which resulted in a sample size of 109 individuals. The data collection method in this research used a questionnaire method, and the data was analyzed using multiple linear regression models and moderated regression analysis (MRA). The results of the analysis show that there is no significant relationship between love of money and accounting students' ethical perceptions. However, idealism has a positive influence on accounting students' ethical perceptions. Intellectual intelligence does not moderate the relationship between love of money and idealism in accounting students' ethical perceptions.Kata Kunci: love of money, idealisme, kecerdasan intelektual, persepsi etis.
Keywords: love of money; idealism; intellectual intelligence; ethical perceptions.
Efektivitas Penggunaan SIA, Kemampuan Teknis Pengguna, Ekspektasi Usaha, dan Kinerja Individual LPD
Authors: Surya Kinanti Putu Indy , Widhiyani Ni Luh Sari 
Published: December 2023

The Village Credit Institution (LPD) is a financial institution owned by Pakraman village to manage the finances of the local village community. The increase and development of LPD is driven by information technology which is increasingly developing rapidly. The research was conducted to obtain empirical data about the influence of the effectiveness of AIS use, users' technical abilities and effort expectations on individual performance. Denpasar City LPD was used as the research location with a population of 237 people. The sample was determined using the nonprobability sampling method and purposive sampling technique. The data analysis technique in this research is multiple linear regression. The research output reveals that the effectiveness of using AIS, users' technical abilities, and business expectations have a positive and significant influence on the individual performance of Village Credit Institutions in Denpasar City. The results of this research support the Technology Acceptance Model (TAM) to make things easier for users.
Keywords: Effective Use of AIS; User Technical Capabilities; Business Expectations; Individual Performance
Evaluating Student Insights, Attitudes, and Understandings on Green Accounting within the Green Economy Framework
Authors: Hasinah Hasinah , Rismawati Rismawati , Supri Zikra 
Published: December 2023

This research aims to assess students' knowledge, attitudes, and perceptions regarding green accounting in the context of the green economy. Previous studies have predominantly focused on green accounting within corporations, while student perspectives are pivotal for the future of sustainable economics. Using a quantitative approach, this study involved 133 purposively sampled respondents. Multiple linear regression was used for data analysis. This research offers insight into how students' perceptions and attitudes towards green accounting can impact sustainable practices' adoption. It's among the few studies addressing students, future key players in the green economy. The findings contribute significantly to green accounting education and training. Moreover, it can aid policymakers and practitioners in designing more effective educational programs.
Keywords: Knowledge; Attitude; Perception; green accounting; economics.
Pendeteksian Kecurangan pada Laporan Keuangan dengan Pendekatan Fraud Triangle Model
Authors: Wibawa I Gusti Ayu Nadya Utami Dewi , Suprasto Herkulanus Bambang 
Published: December 2023

Pressure, opportunity and rationalization are three conditions that always occur in an act of fraud which is often called the fraud triangle, a theory developed by Cressey. This study aims to reveal aspects that support fraud using the fraud triangle model against entities listed on the Indonesia Stock Exchange, namely the property and real estate sectors in 2017-2019. This research used a population of all property and real estate companies and the number of samples used was 21 companies with observation years from 2017 to 2019, resulting in a final sample size of 63 financial reports. In this research, multiple linear regression was used as a method which was then processed first using IBM SPSS 21 software. This research obtained results that only the financial stability and ineffective monitoring variables had a positive effect on financial reporting fraud. Meanwhile, rationalization has a negative effect on fraudulent financial reporting.
Keywords : Financial Stability; Ineffective Monitoring; Rationalization; Fraudulent Financial Statements.
Partisipasi Anggaran dan Senjangan Anggaran Dengan Ketidakpastian Karir Sebagai Variabel Pemoderasi
Authors: Okayanti Ni Made Dwi , Dwija Putri I Gusti Ayu Made Asri 
Published: December 2023

The aim of this research is to analyze and obtain empirical evidence about the effect of budget participation on budgetary slack which is moderated by career uncertainty. This research was conducted at Regional Government Organizations (OPD) in the form of departments and agencies in Gianyar Regency. The research sample was determined using a purposive sampling method of 108 samples consisting of heads of departments/agencies, secretaries, finance sub-divisions and planning sub-divisions from each OPD. The data collection method used is a survey method with a questionnaire instrument. The data analysis technique used is Moderated Regression Analysis (MRA). The research obtained results that the budget participation variable had a positive effect on budget gaps and the career uncertainty variable weakened the effect of budget participation on budget gaps in the OPD of Gianyar Regency.
Keywords: Budgetary Participation; Career Uncertainty; Budgetary Slack
Pemahaman Akuntansi, Sistem Pengendalian Intern, Sumber Daya Manusia, Komitmen Organisasi, dan Kualitas Laporan Keuangan
Authors: Artiwi Putri , Kresnandra Anak Agung Ngurah Agung 
Published: December 2023

This research aims to determine the influence of understanding accounting, internal control systems, human resources, and organizational commitment on the quality of the Buleleng Regency Regional Apparatus Organization (OPD) financial reports. The sampling method used was purposive sampling and the sample size was 93 respondents. This research uses classical assumption test research techniques, multiple linear regression analysis, and the F test. The results of this research show that understanding accounting, internal control systems, and human resources have a positive effect, while organizational commitment has no effect on the quality of local government financial reports in Buleleng Regency. This research can provide additional empirical study information regarding the influence of understanding accounting, internal control systems, human resources, and organizational commitment on the quality of Buleleng Regency OPD financial reports, providing contributions and implications for Buleleng Regency OPD and providing a broader understanding for researchers and reader.
Keywords: Understanding of Accounting; Internal Control Systems; Human Resources; Organizational Commitment; Quality of Financial Reports
Profitabilitas, Ukuran Perusahaan, Growth, dan Corporate Social Responsibility Disclosure
Authors: Pratama I Putu Dedy Wijaya , Sisdyani Eka Ardhani 
Published: December 2023

The research aims to determine the effect of Profitability, Firm Size, and Growth on CSR Disclosure. The research was conducted on SRI-KEHATI indexed companies on the IDX in 2019-2021. The population of this study are all companies indexed by SRI-KEHATI and registered on the IDX during the 2019-2021 observation year. The sample in this study were all companies indexed in SRI-KEHATI and registered on the IDX during the observation year, namely 2019-2021, totaling 25 companies with 75 observations. Data analysis technique used multiple linear regression analysis. The results of the study show that profitability has a positive effect on CSR disclosure, which indicates that the higher the level of company profitability, the more Corporate Social Responsibility disclosure will increase. Company size has a positive effect on CSR Disclosure in large or small companies so that they have the same obligations and responsibilities for the environment around the company. Growth has a positive effect on CSR Disclosure which shows that the higher the company's growth rate, the more Corporate Social Responsibility Disclosure or CSR disclosure is made.
Kata Kunci: Profitabilitas, Ukuran Perusahaan, Growth, CSR Disclosure
Conceptualization of Agro-Ecotourism Based Environmental Accounting in Jeneponto District
Authors: Alam Syamsu , Tenriwaru Tenriwaru , Ariaty Arfah Eka 
Published: December 2023

This study aims to frame the agro-tourism landscape in Jeneponto Regency as a sought-after tourist locale while also positioning environmental accounting as an effective tool for raising public awareness. Utilizing a case study methodology, the research was conducted in Jeneponto Regency. The participants were selected using a snowball sampling technique. Primary data, consisting of opinions and observational findings, were collected through in-depth interviews with subject matter experts and Focus Group Discussions (FGDs). Secondary data were sourced indirectly through intermediary mediums and augmented by a thorough document analysis. The data analysis process encompassed techniques such as data reduction, data display, and the subsequent drawing of conclusions and verification. The study sample was determined by the scope of the FGD, which included six respondents. A hallmark of this research is its comprehensive approach to accounting analysis. This approach extends from evaluating investment financing calculations for financial viability to assessing environmental costs and culminates in the formulation of financial reporting. The overarching goal is to elucidate the feasibility, profitability, and long-term sustainability of agro-ecotourism ventures.
Keywords: agro-ecotourism, environmental accounting, jeneponto
Diagnosis of the Water Access Situation in the Neighborhood of Canudos, Belém – PA
Authors: Silva Nilton Ricardo de Oliveira , Pessoa Francisco Carlos Lira , Gonçalves Mariane Furtado , Paiva Paula Fernanda Pinheiro Ribeiro , Braga Thais Gleice Martins , Da Silva Júnior Orleno Marques 
Published: December 2023

Purpose: This work aims to develop a water indicator, using the IPH (Water Poverty Index) method that can evaluate the situation of access and use of water by inhabitants of urban areas in the North region, especially in the city of Belém – PA.

Theoretical framework: Access to safe drinking water, despite being a basic human right, has not been extended to all individuals, as regions with high water availability suffer from problems with access and quality of the resource offered. The Northern region of Brazil concentrates 81% of the country's water availability, however, this region presents divergent scenarios regarding access to water resources.

Method/design/approach: For the methodology used in this study, variables were selected that cover the dimensions: Capacity, Water Resources, Use, Access and Environment; the Delphi methodology was also used to develop the quantification of the data obtained to determine the IPH.

Results and conclusion: As a result of the field visits, we came across several complaints from neighborhood residents about the quality of the water supply service. It was concluded that the water situation in the neighborhood, despite the great availability of resources, is uncomfortable, requiring improvements in management.

Research implications: The research follows a line of importance for the management of water and health issues in the city of Belém, being carried out later in other neighborhoods of the capital.

Originality: The study contributes to the knowledge of water realities in the city of Belém, and shows the contrast between availability and access to water resources.
OMAH SENI: PENGEMBANGAN SENI LUKIS DI PASAR BARU JAKARTA
Authors: Teja Adrian Lucas , Machdijar Sutrisnowati 
Published: December 2023

Empathy means to feel and understand what another person is feeling. An architect must understand space and the thought process of its users. If an architect knows how the user sees and feels a space, it will be easy to design for them. Empathetic architecture is linked to the street painting community. In Indonesia, street painters are commonly seen as paintings across a sidewalk, in a store or even kiosks. Areas that are famous for their street artists include Pasar Baru, Kota Tua, Pasar Seni Ancol in Jakarta, Jalan Braga in Bandung, and Jalan Simpang in Surabaya. So this project was inspired from Architectural Empathy for the street artist community in Pasar Baru, Central Jakarta. They have recently experienced job withdrawals and a lack of customers due to a lack of interest by the younger generation in their paintings, as well as a location that does not support their work. This analysis is done with the descriptive-qualitative method based on personal data. This project aims to fix the life of the artists, by integrating prorams that will increase the demography of customers. The concept used is facadism because the project is situated in a building that has historic potential.
Keywords: Age; Potential; Sentra Lukis
Abstrak
Empati berarti merasakan dan memahami perasaan orang lain. Seorang arsitek harus memahami ruang dengan pola pikir penggunanya. Jika arsitek tahu persis bagaimana pengguna melihat dan mengalaminya, akan mudah merancang ruang untuk para seniman. Empati Arsitektur ini dikaitkan dengan komunitas seniman jalanan. Di Indonesia, jasa pelukis jalanan sering dijumpai dalam bentuk pajangan lukisan di sepanjang trotoar, di dalam ruko atau bahkan pada sederet kios yang disediakan pengelola setempat untuk para pelukis. Daerah-daerah yang terkenal dengan pelukis jalannya antara lain Pasar Baru, Kota Tua, Pasar Seni Ancol di Jakarta, Jalan Braga di Bandung, dan Jalan Simpang di Surabaya. Maka proyek ini diangkat dari Empati Arsitektur terhadap komunitas seniman jalanan di Pasar Baru, Jakarta Pusat. Mereka belakangan ini mengalami pengurangan lapangan kerja dan sepinya pelanggan yang dikarenakan kurangnya minat generasi muda terhadap lukisan mereka, serta lokasi yang kurang mendukung pekerjaan mereka. Penelitian dilakukan dengan metode deskriptif-kualitatif berdasarkan analisis pribadi dari wawancara masyarakat. Maka proyek ini bertujuan memperbaiki ruang hidup para seniman, dengan mengintegrasikan program-program yang diharapkan dapat meluaskan demografi pelanggan, menarik perhatian dunia terhadap komunitas seniman jalanan, serta mempersiapkan para seniman terhadap perkembangan zaman yang digital. Konsep desain yang digunakan adalah facadism karena proyek mengambil tapak dengan bangunan yang memiliki langgam arsitektur bersejarah.
METODE WALDORF PEDAGOGY DALAM TAHAP PENDEKATAN DESAIN WADAH PENGEMBANGAN KETERAMPILAN ANAK PEMULUNG
Authors: Chandra Adi , Huwae Stephanus 
Published: December 2023

The phenomenon of children working on the streets is a global phenomenon. The number of working children as scavengers in Jakarta, according to BPS in 2022, recorded 289 children with an average age of 6 to 18 years. North Jakarta, Cilincing District, is the largest contributor, with 48 percent. The main factor in child development that is not fulfilled educationally, spiritually, physically, or socially is the economic condition of the family. Insufficient economic problems require that parents include their children to work and make children a medium to earn money for survival. Children living in poverty are often trapped in a situation full of suffering and a bleak future and think that education is no longer important to them. this will continue to happen, and will continue to experience social inequality. This study aims to provide the right solution to breaking the cycle of poverty through empathetic architecture and the Waldorf pedagogy approach that puts forward three aspects of the user that are interrelated between children, parents, and nature. Therefore a concept is produced that can accommodate and provide practical skills training with the abilities they have and are interested in and develop children to the stage of the world of work so they can earn a decent living with the talents they have in the future.
Keywords: Child Labor, Scavengers, Skills, Waldorf Pedagogy
Abstrak
Fenomena anak-anak bekerja di jalanan merupakan suatu gejala global. Tercatat Jumlah anak pekerja sebagai pemulung di Jakarta menurut BPS pada tahun 2022 terdapat 289 anak dengan rata-rata usia 6 sampai 18 tahun. Jakarta Utara, Kecamatan Cilincing merupakan penyumbang terbesar dengan angka 48 persen. Faktor utama perkembangan anak yang tidak terpenuhi secara edukasi, rohani, jasmani maupun sosial yaitu kondisi ekonomi keluarga. Permasalahan ekonomi yang tidak mencukupi mengharuskan mereka para orang tua mengikutsertakan anak untuk bekerja dan menjadikan anak sebagai media untuk mencari uang demi keberlangsungan hidup. Anak-anak yang hidup dalam kemiskinan sering kali terperangkap dalam situasi penuh penderitaan serta masa depan yang suram dan mengganggap pendidikan tidak lagi penting bagi mereka. hal tersebut akan terus terjadi dan akan terus mengalami ketimpangan sosial. Penelitian ini bertujuan untuk memberikan solusi tepat dalam memutuskan mata rantai lingkaran kemiskinan mereka melalui arsitektur yang berempati dan pendekatan metode waldorf pedagogy yang mengedepankan ketiga aspek user yang saling berkaitan antara anak, orang tua, dan alam. Maka dari itu dihasilkan konsep yang dapat mewadahi serta memberikan sebuah pelatihan keterampilan praktis dengan kemampuan yang mereka miliki dan minati serta mengembangkan para anak-anak ketahap dunia kerja dan agar dapat memperoleh penghidupan yang layak dengan kemampuan bakat yang mereka miliki dimasa mendatang.