bluuebunny/crossref_metadata_2025_split huggingface dataset:
Decrease in Reported Rates of Catheter Ablation-Related Adverse Events During the COVID-19 Pandemic
Authors: Bhatia Sujata K. , Kang Sungjoon 
Published: May 2022

Because the coronavirus disease 10 (COVID-19) pandemic has significantly
altered cardiovascular care, we sought to investigate whether the number
of reports of adverse events attributed to percutaneous catheter
ablation devices changed over the course of the pandemic, specifically
examining three medical device classes: cardiac ablation percutaneous
catheters; cardiac ablation percutaneous catheters for treatment of
atrial fibrillation; and cardiac ablation percutaneous catheters for
treatment of atrial flutter. Using data from the Food and Drug
Administration (FDA) Manufacturer and User Facility Device Experience
(MAUDE) database, we compared weekly reported rates of adverse events
for each device during the year immediately preceding the pandemic
(March 2019-March 2020) to those during the first year of the pandemic
(March 2020-March 2021). We report a 19% decrease in reported
malfunctions related to cardiac ablation percutaneous catheters during
the pandemic compared to pre-pandemic. We further report a 23% decrease
in reported malfunctions related to cardiac ablation percutaneous
catheters for atrial fibrillation during the pandemic compared to
pre-pandemic. Finally, we report a 25% decrease in reported injuries
related to cardiac ablation percutaneous catheters for atrial flutter
during the pandemic compared to pre-pandemic.
Bimbingan Karir dalam Mengembangkan Minat Siswa Melanjutkan Pendidikan (Sudi Kasus di SMP Negeri 2 Lokop Kec. Lokop Serbajadi)
Authors: Khadijah Khadijah , Siregar Mawardi , Pohan Rizky Andana 
Published: May 2022

Penelitian ini bertujuan untuk mengetahui bagaimanakah minat siswa dalam melanjutkan pendidikan dan bagaimanakah pelaksanaan bimbingan karir dalam mengembangkan minat siswa untuk melanjutkan pendidikan di SMP Negeri 2 Lokop. Metode yang digunakan kualitati dengan teknik pengumpulan data, observasi, wawancara dan dokumentasi. Data di analisis menggunakan teknik analisis deskriptif yaitu menggambarkan fenomena yang ada di lapangan. Hasil penelitian yang dilakukan yaitu pertama, lemahnya minat siswa dalam melanjutkan pendidikan setelah tamat dari SMP Negeri 2 Lokop, dapat di lihat pada Tahun 2016 hanya 45% dan pada Tahun 2017 55% yang melanjutkan pendidikan, hal tersebut dapat diketahui dari indikator minat yaitu: : 1) perhatian siswa semakin berkembang terhadap pendidikan 2. Perasaan senang 3) ketertarikan 4) keingian dan 5) siswa tidak giat dalam belajar. Kedua, pelaksanaan bimbingan karir, layanan yang dierapkan dalam pelaksanaan bimbingan karir ialah a. Layanan orientasi b. Layanan informasi c. layanan bimbingan kelompok dengan metode ceramah dan diskusi langkah-langkah pelaksanaan bimbingan karir ialah, tahap pertama pendahuluan kedua tahap inti ketiga tahap penutup dan evaluasi. Hasil dari pelaksanan bimbingan karir ini, berhasil dapat dilihat pada Tahun 2018 66% dan pada Tahun 2019 75% siswa yang melanjutkan pendidikan, dapat ketahui dari indikator minat: 1) perhatian siswa semakin berkembang terhadap pendidikan 2. Perasaan senang 3) ketertarikan 4) keingian dan 5) siswa terlihat semakin giat dalam belajar.
Las elecciones portuguesas de 1975 en la prensa: cobertura informativa y propaganda política en la campaña electoral
Authors: Lima Helena 
Published: May 2022

Las elecciones portuguesas para la Asamblea Constituyente, realizadas a 25 de Abril de 1975, fueron el momento histórico en el que el pueblo portugués pudo ejercer el derecho al voto, después de 48 años de dictadura. Los medios de comunicación tuvieron un papel fundamental en la difusión de las campañas partidarias. Sin embargo, la evolución del proceso revolucionario tuvo un impacto en el periodismo portugués. Este estudio busca comprender la influencia de la propaganda en la prensa durante la campaña electoral, analizando el contenido de las noticias publicadas, los elementos de composición periodística y también ciertos efectos discursivos, con el fin de comprender posibles procesos de sesgo informativo. Después de la Revolución de Abril de 1974, se produjo un fortalecimiento del poder de los militares y una radicalización de la vida política, contexto en el que se celebraron las primeras elecciones democráticas. Las elecciones son reconocidas como centrales en la agenda de noticias y las organizaciones periodísticas a menudo desarrollan estrategias para una cobertura completa y capaz. Sin embargo, el foco noticioso de este proceso puede haber sido desviado, ya que el papel de los periodistas (Mesquita, 1994b; Gomes 2014) o la intervención directa de la V División del MFA actuaron como factores activos de propaganda (Ribeiro, 2014).
Model based on the principles of smart agriculture to mitigate the effects of frost and improve agricultural production in the Cundiboyacense plateau
Authors: Toledo Carlos A. , Villegas Angela M. , Muñoz Luz A. 
Published: May 2022

Abstract
In this article, a model was proposed based on Smart Agriculture technologies to mitigate the effects of frost, which is one of the phenomena that significantly affects the Cundiboyacense plateau agricultural production. The basis of this model is data from real-time environmental information to generate forecasts and alerts that would be used to activate irrigation or fertilizer systems and help farmers in the decision-making process. Despite encountering some investment, cultural and accessibility barriers if the model is applied, it is intended that the long-term economic and product quality benefits would be higher.
Umur dan Ukuran Perusahaan Memoderasi Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan
Authors: Yudha Nyoman Tryadi Kusuma , Ariyanto Dodik 
Published: May 2022

This study aims to determine the effect of corporate social responsibility on firm value moderated by age and firm size. Stakeholder theory, signaling theory and legitimacy theory are used as the theoretical basis. The number of samples obtained as many as 25 companies with purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). The results of the research analysis show that the type of moderation is quasi moderation which indicates that corporate social responsibility has a positive effect on firm value, age and firm size can moderate the effect of corporate social responsibility on firm value. The implication of this research is that it can provide investors with an overview of the company's performance which is reflected in the annual report so that they can make the right decisions.
Keywords: Company Age; Company Size; Corporate Social Responsibility; Firm Value.
Keterlibatan Perempuan, Selisih Kompensasi, dan Kinerja Keuangan
Authors: Adji Elizabeth Karina , Wirama Dewa Gede 
Published: May 2022

The purpose of the study was to see the effect of women's involvement in the board of directors on the company's financial performance. The researcher also added the variable of director compensation difference as a moderator variable on the effect of women's involvement in the board of directors on the company's financial performance. The sample used in this study was taken by purposive sampling method and obtained 211 observation samples. This study uses Partial Least Square (PLS) Regression Model analysis to answer the two hypotheses proposed. The results showed that the involvement of women in the board of directors can positively affect the company's financial performance and the difference in compensation in the board of directors can weaken the effect. The results of the research are expected to be a reference for the authorities specifically in considering the involvement of women in the board of directors and determining the compensation gap, because it can affect financial performance.
Keywords: Women Involvement; Top Management; Board Of Directors Compensation Gap; Company's Financial Performance.
Pengaruh Penggunaan E-Commerce, Financial Technology dan Media Sosial Terhadap Peningkatan Pendapatan UMKM Kota Dumai
Authors: Agnesia Vionna , Saputra Agung Joni 
Published: May 2022

This study aims to show how much influence the use of e-commerce technology, financial technology and social media has on increasing the income of MSMEs in Dumai City. This research uses probability sampling method with simple random sampling technique. The population in this study is the owner of MSMEs in Dumai City. The data analysis technique in this study used multiple linear regression analysis. The results of the study prove that the use of e-commerce and financial technology has no effect on increasing MSME income. Meanwhile, social media has a positive effect on increasing the income of MSMEs in Dumai City. However, the use of e-commerce, fintech and social media has a simultaneous effect on increasing the income of MSMEs in Dumai City. This proves the importance of knowledge and education about the use of technology in running a business to gain greater profits than before.
Keywords: E-Commerce; Financial Technology; MSME Income; Social Media.
Analisis Perilaku Herding pada Indeks Sri-Kehati saat Kondisi Pandemi COVID-19
Authors: Simanjuntak Elvira Maytasya , Dewi Vera Intanie 
Published: May 2022

This study aims to analyze the presence of herding behavior on the SRI-KEHATI Index for the period January 2, 2020 to December 30, 2021. Herding behavior can be identified through the relationship between stock return dispersion and market return. In calculating stock return dispersion using the Cross Sectional Absolute Deviation or CSAD method. This study uses data on the daily closing price of the SRI-KEHATI index and data on the daily prices of 17 company stocks that are always on the SRI-KEHATI index during the observation period. The analytical method used is ordinary least square regression analysis. The time period used is when the market is in a state of uncertainty which is indicated by more herding behavior. The results showed that there was no indication of herding behavior on the SRI-KEHATI Index during the COVID-19 Pandemic condition which was marked by no non-linear relationship between the CSAD variable and the squared market return variable.
Keywords: Herding Behavior; CSAD; Market Return.
Pengaruh Kunjungan Wisatawan, Industri Pariwisata Pada Penerimaan Pajak Hotel, Restoran Serta PAD di Wilayah SARBAGITA
Authors: Ibrahim Muhammad Emil , Supadmi Ni Luh 
Published: May 2022

This study aims to analyze the effect of the number of tourist visits and the tourism industry on hotel restaurant tax receipts in the SARBAGITA Region, Bali Province. The data used is panel data for 2012-2019 with path analysis techniques. The results of the analysis show that the number of tourist visits has no effect on hotel and restaurant taxes; while the tourism industry has a positive effect. The number of tourist visits has no effect on PAD in the SARBAGITA area; the tourism industry and hotel and restaurant taxes have a significant positive effect on PAD in the SARBAGITA region of Bali Province. Hotel and restaurant taxes do not mediate the effect of the number of tourist visits on PAD in the SARBAGITA area of Bali Province. However, hotel and restaurant taxes mediate the influence of the tourism industry on PAD in the SARBAGITA area of Bali Province.
Keywords: Tourist Visits; Tourism Industry; Hotel Restaurant Taxes; PAD.
Sales Growth Memoderasi Transfer Pricing, Thin Capitalization, Profitabilitas, dan Bonus Plan Terhadap Tax Avoidance Practice
Authors: Suryantari Ni Putu Lissya , Mimba Ni Putu Sri Harta 
Published: May 2022

The study was conducted to obtain empirical evidence testing the moderating effect of sales growth on the effect of transfer pricing, thin capitalization, profitability and bonus plans on tax avoidance. Tax avoidance is a tax planning practice to reduce the company's tax burden by taking advantage of imperfections in the law. The research population is multinational companies in the manufacturing sector which are listed on the Indonesia Stock Exchange in 2016-2020. The data analysis technique used is Moderated Regression Analysis (MRA). The results of the analysis provide evidence that thin capitalization and profitability have a positive effect on tax avoidance, while transfer pricing and bonus plans have no effect on tax avoidance, then sales growth is able to weaken the effect of thin capitalization, profitability and bonus plans but is unable to weaken the effect of transfer pricing on tax avoidance.
Keywords: Tax Avoidance; Transfer Pricing; Thin Capitalization; Profitability; Bonus Plans; Sales Growth.
Faktor Yang Mempengaruhi Tax Aggressiveness: Bagaimana Pengaruh Board Gender Diversity?
Authors: Anggelina Bella , Trisnawati Estralita , Firmansyah Amrie 
Published: May 2022

This study aims to analyze the effect of audit quality, size of the board of directors, and capital intensity on tax aggressiveness with gender diversity of directors as a moderating variable. The research was conducted on mining companies based on the IDX-IC classification on the IDX for 4 years, 2016-2019 period. The sample obtained was 47 observations with cross-sectional data method and multiple linear regression test. The results show that audit quality is negatively related to tax aggressiveness, capital intensity is positively related to tax aggressiveness, and gender diversity of directors weakens the positive effect of capital intensity on tax aggressiveness.
Keywords: Tax Aggressiveness; Capital Intensity; Board Gender Diversity; Audit Quality; Board Size.
Work-Life Balance Memoderasi Equity Sensitivity dan Internal Locus of Control Pada Perilaku Etis Auditor
Authors: Darmawan I Putu Ari , Widanaputra Anak Agung Gde Putu 
Published: May 2022

The purpose of the study was to examine and analyze the work-life balance variable moderating equity sensitivity and internal locus of control on the ethical behavior of auditors. The research uses ethical theory as a grand theory. The sample used was 77 auditors. Sampling using purposive sampling as a sampling technique. The analysis technique uses Partial Least Square (PLS). The results showed that work-life balance was able to moderate the effect of equity sensitivity and internal locus of control on the ethical behavior of auditors. Research contributes to the importance of the role of work-life balance in the ethical behavior of auditors.
Keywords: Ethical Behavior; Equity sensitivity, Internal locus of control; Work-life balance; Ethical Theory.
Good Corporate Governance dan Manajemen Laba Governance Memoderasi Hubungan Related Party Transaction Pada Agresivitas Penghindaran Pajak
Authors: Widiana I Gusti Ketut Wira , Dwirandra Anak Agung Ngurah Bagus , Budiartha I Ketut , Putri I  Gusti Ayu Made Asri Dwija 
Published: May 2022

This study aims to examine the relationship of related party transactions (RPT) on aggressiveness of tax avoidance with good corporate governance and earnings management as moderating. The study was conducted in rural banks throughout Bali with a sample size of 137 rural banks. The sample was collected by using purposive sampling technique. Data collection is done through the publication of data from the Financial Services Authority (OJK). The data analysis technique used Moderated Regression Analysis (MRA). The results show that related party transactions have a negative but not significant effect on the aggressiveness of tax avoidance. While good corporate governance is not proven to reduce the aggressiveness of RPT tax avoidance and earnings management increase the influence of RPT on the aggressiveness of tax avoidance.
Keywords: Management of Profit; Good Corporate Governance; Related Party Transaction; Aggressiveness of Tax Avoidance.
Determinan Kepatuhan Wajib Pajak Hotel dan Restoran dengan Trust kepada Pemerintah sebagai Variabel Mediasi
Authors: Negara I Ketut Surya , Sisdyani Eka Ardhani 
Published: May 2022

This study aims to examine the effect of the determinants of hotel and restaurant taxpayer compliance with trust to the government as a mediating variable. The study population was 8,688 hotel and restaurant taxpayers registered with the Regional Revenue Agency/Pasedahan Agung, Badung Regency. Determination of the sample using a cluster random sampling technique with a total sample of 383 registered taxpayers from 2015 to 2020. The research data was obtained through distributing questionnaires and processed using the Smart PLS program. The results showed that the tax audit variables and tax sanctions had no effect on taxpayer compliance, while service quality and tax knowledge had a direct effect on taxpayer compliance. Trust to the government is able to mediate the effect of tax audits, tax sanctions and service quality on taxpayer compliance but is unable to mediate the effect of tax knowledge on taxpayer compliance.
Keywords: Attribution Theory; Moral Theory; Tax Compliance; Trust to the Government.
Motivasi, Biaya, Dan Lama Pendidikan dan Minat Mahasiswa Akuntansi Untuk Melanjutkan Pendidikan Magister Akuntansi
Authors: Suriastra Gede Eka Prasetya Putra , Putra I Nyoman Wijana Asmara 
Published: May 2022

The purpose of the study was to determine the effect of motivation, education costs, and length of education on the interest of accounting students to continue their Masters in Accounting Education during the covid-19 pandemic. The research was conducted at the Faculty of Economics and Business, Udayana University. The total population is 535 students and the number of samples is 85, with non-probability sampling method using purposive sampling technique. Data was collected by means of a questionnaire. The data collected were analyzed using multiple linear regression analysis techniques. The results showed that quality, career, and economic motivation had a positive effect, while the cost of education and length of education had a negative effect on the interest of accounting students to continue their Master of Accounting Education during the COVID-19 pandemic.
Keywords: Motivation; Education Cost; Length of Education; Interest in Continuing Master in Accounting.
Budaya Suku Sasak Memoderasi Gaya Kepemimpinan, Independensi, Pemahaman Good Governance Pada Kinerja Auditor
Authors: Pituringsih Endar , Basuki Prayitno , Akram Akram 
Published: May 2022

This study aims to examine the influence of lokal culture of Sasak auditors as a moderating influence of leadership style, independence and understanding of good governance on the performance of internal auditors. The study population was all auditors who carried out inspections at the Inspectorate of the entire island of Lombok, as many as 215 people. The sampling technique used was purposive sampling. From these criteria, a research sample of 129 auditors was obtained. The analytical tool used in the research is Moderated Regression Analysis (MRA) with SPSS 17. The research proves that leadership style, independence and understanding of good governance affect the performance of internal auditors. Another finding is that the understanding of good governance has a significant effect on the performance of internal auditors with the lokal culture of the Sasak tribe as a moderating variable. This is because a good understanding of good governance will improve the performance of auditors so that organizational goals can be achieved.
Keywords: Local Sasak Culture; Leadership Style; Independence; Understanding of Good Governance; Performance of the Inspectorate Auditor.
A Verbal and Non-Verbal Signs of Walt Disney Posters
Authors: Simarmata Yustina Juita , Suastini Ni Wayan , Eka Pratiwi Desak Putu 
Published: May 2022

This study aims to find out the verbal and non-verbal signs found in Walt Disney posters and analyze the meaning of verbal and non-verbal signs found in Walt Disney posters. Verbal sign is about text or words that appear in the Walt Disney poster. For the non-verbal signs appears as characters and colors used. The data of the research were downloaded from the pinterest. This study used a descriptive qualitative method. This study used a theory by Saussure in Chandler (2007) to analyze verbal and non-verbal signs. While the theory from Barthes (1977) to analyze the meaning of signs, and the supporting theory from Cerrato (2012) to analyze color terms. This research reveals that 6 verbal signs and 6 non-verbal signs were found in Walt Disney posters. These signs also contained 5 denotative and 9 connotative meanings from the story line in the poster. These meanings were found in the words and picture of Walt Disney posters.
Politeness Maxim Used By Characters in Forever My Girl Movie
Authors: Purnami Ni Putu Mega , Qomariana Yana , Mas Indrawati Ni Luh 
Published: May 2022

Maxim is a linguistic rule in lingual interaction between the speaker and the interlocutor. Politeness maxim is an important aspect that contributes in maintaining the social harmony. This study is entitled Politeness Maxim Used by The Characters in “Forever My Girl” movie. Qualitative research is used in this study. The aims in this study are to find what maxim are performed in utterance used by the characters and what scale of politeness shown by the characters in the movie. The both theories applied are based on Leech theory (1983) which are politeness maxim and the scale of politeness. The data were collected by using documentation method and note-taking technique. In the result shows that there are six types of politeness maxim and the researcher found each types of politeness scale. The most commonly maxim used is Agreement Maxim and the dominant scale is social distance.
PERKEMBANGAN KONSEP STRICT LIABILITY SEBAGAI PERTANGGUNGJAWABAN PERDATA DALAM SENGKETA LINGKUNGAN DI ERA GLOBALISASI
Authors: Sodikin Sodikin 
Published: May 2022

Abstrak Perkembangan ilmu pengetahuan dan teknologi yang semakin maju membutuhkan suatu aturan hukum yang dapat memberikan rasa keadilan bagi masyarakat. Aturan hukum sekarang ini dibutuhkan dalam rangka mewujudkan Indonesia sebagai negara berdasar atas hukum. Salah satu konsep hukum yang diadopsi dari sistem hukum Anglo Saxon adalah konsep pertanggungjawaban mutlak (strict liability). Konsep pertanggungjawaban mutlak (strict liability) merupakan salah satu bentuk tanggung jawab perdata yang tidak mensyaratkan adanya unsur kesalahan, tetapi hanya mensyaratkan adanya unsur kerugian sebagai syarat mengajukan tuntutan ganti kerugian model perbuatan melawan hukum. Selain itu, penanggung jawab kegiatan (potential polluter) akan memperhatikan baik tingkat kehati-hatiannya (level of care) dalam melakukan kegiatannya. Kata kunci: Tanggung jawab mutlak, Perbuatan melawan hukum, Kesalahan, Kerugian Abstract The development of increasingly advanced science and technology requires a rule of law that can provide a sense of justice for the community. The current rule of law is needed in order to realize Indonesia as a state based on law. One legal concept adopted from the Anglo Saxon legal system is the concept of strict liability. The concept of strict liability is one form of civil liability that does not require the existence of an element of fault, but only requires the existence of an element of loss as a condition to file a claim for compensation for the torts model. In addition, potential polluter will pay level of care in carrying out its activities. Keyword: Strict Liability, Torts, Fault, Loss.