bluuebunny/crossref_metadata_2025_split huggingface dataset:
Faktor Keuangan, Karakteristik Perusahaan dan Pengungkapan Corporate Social Responsibility
Authors: Damayanti Nyoman Padmi , Krisna Dewi Luh Gede 
Published: August 2022

This study aims to empirically examine the effect of financial factors consisting of profitability, leverage, and market capitalization as well as characteristic factors consisting of company age, company size, and company profile on the disclosure of Corporate Social Responsibility (CSR). The study was conducted on state-owned companies listed on the Indonesia Stock Exchange for the period 2016-2020. The population in the study amounted to 25 state-owned companies. Sampling using purposive sampling technique as many as 18 companies that meet the criteria. Analysis of research data using multiple linear regression analysis. The results showed that profitability, leverage, market capitalization, company age, and company size did not affect the disclosure of Corporate Social Responsibility, while the company profile had a positive effect on the disclosure of Corporate Social Responsibility. This research can theoretically confirm the use of stakeholder theory and legitimacy theory.
Keywords: Profitability; Market Capitalization; Company Age; Company profile; Corporate Social Responsibility.
Board Diversity, Koneksi Politik dan Financial Distress
Authors: Kharis Jassica Brigita , Nugrahanti Yeterina Widi 
Published: August 2022

This study aims to determine the effect of board diversity (gender diversity, educational background, proportion of independent boards) and political connections on financial distress. Altman Z-Score is used to measure financial distress. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The data analysis technique used in this study is panel data regression using data processing software Eviews 12. The results show that gender diversity and political connections have a negative effect on financial distress. While educational background has a positive effect on financial distress. The test results also show that the proportion of independent boards has no effect on financial distress.
Keywords: Financial Distress; Boards Diversity; Political Connection; Z-Score.
Ukuran Perusahaan, Leverage, Sales Growth dan Agresivitas Pajak
Authors: Antari Ni Kadek Dwi Putri , Merkusiwati Ni Ketut Lely Aryani 
Published: August 2022

Tax aggressiveness is a plan to reduce the tax burden through tax planning. The purpose of this study was to determine the effect of firm size, leverage, and sales growth on tax aggressiveness using the ETR proxy. This study uses LQ45 Index companies listed on the IDX for the 2016-2020 period. The method of determining the sample is non-probability sampling with purposive sampling technique and totaling 35 observations. The data collection method is non-participant observation and uses multiple linear regression analysis techniques. The results showed that company size had a negative effect on tax aggressiveness, while leverage and sales growth had a positive effect on tax aggressiveness.
Keywords: Firm Size; Leverage; Sales Growth; Tax Aggressiveness.
Transfer Pricing, Kompensasi Rugi Fiskal, Financial Distress dan Agresivitas Pajak
Authors: Iswatini Nisa , Asalam Ardan Gani 
Published: August 2022

This study aims to analyze the effect of transfer pricing, fiscal loss compensation, and financial distress on tax aggressiveness in mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. The research population uses 54 mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection used purposive sampling technique, in order to obtain 14 samples with a total sample of 70 for the 5 year study period. The analysis technique used is panel data regression with the use of Eviews 12 in processing the data. Based on the results of the study, it was found that financial distress had a positive effect on tax aggressiveness, while transfer pricing and fiscal loss compensation had no effect on tax aggressiveness.
Keywords: Tax Aggressiveness; Transfer Pricing; Fiscal Loss Compensation; Financial Distress.
Kompetensi Sumber Daya Manusia, Teknologi Informasi, dan Laporan Pertanggungjawaban Bendahara dengan Komitmen Organisasi sebagai Pemoderasi
Authors: Jumardi Jumardi , Rajagukguk Hendriko , Machmury Andri 
Published: August 2022

The accountability report is one aspect of the realization of the performance of the expenditure treasurer who plays a role in the accountability of the agency's performance. This study aims to examine and analyze the factors that affect the accuracy of the submission of the expense treasurer accountability report. This type of research is an explanatory research that explains the effect of the independent variable on the dependent variable. Data was obtained through a questionnaire involving 80 respondents consisting of expense treasurers in each work unit in the Makassar I KPPN area, then analyzed using multiple regression with the SPSS tool. The results showed that the competence of human resources and the use of information technology had an effect on the accuracy of the submission of the expenditure treasurer's accountability report. Organizational commitment can moderate the relationship between human resource competence and the use of information technology with the accuracy of the submission of the expense treasurer accountability report.
Keywords: Accountability Report; Human Resource Competence; Utilization of Information Technology; Organizational Commitment.
Tingkat Kesulitan Keuangan dan Risiko Litigasi Terhadap Kinerja Perusahaan dengan Konservatisme Akuntansi Sebagai Variabel Mediasi
Authors: Dewi Mira Triana , Bararoh Tantri , Yuliarini Sarah 
Published: August 2022

This study aims to analyze the effect of financial distress and litigation risk on company performance through the mediating role of conservatism accounting in property and real estate companies on the Indonesia Stock Exchange in 2020. The results of the study explain that the level of financial difficulty and litigation risk has no significant effect on company performance, while conservatism has a significant negative effect. The results also explain that the level of financial distress has a significant negative effect on the accounting conservatism of the company, but the risk of litigation has no significant effect on the accounting conservatism of the company. The results also explain that accounting conservatism can perfectly mediate the effect of the level of financial distress on company performance, but cannot mediate the effect of litigation risk on company performance.
Keywords: Financial Difficulty Level; Litigation Risk; Accounting Conservatism; Performance
Analisis Faktor-Faktor Yang Mempengaruhi Audit Delay (Studi Empiris pada Perusahaan LQ45)
Authors: Desiana Desiana , Nanda Ulfa Luthfia 
Published: August 2022

The purpose of this study is to analyze the effect of leverage, KAP reputation, audit committee, and complexity of operations, on audit delay. The population used in this study is LQ45 companies listed on the Indonesia Stock Exchange for 2016-2018, the sample was taken using purposive sampling with 84 observations. The analysis technique used in this research is multiple linear regression. The results showed that leverage had a negative effect on audit delay while the reputation of KAP, audit committee, operating complexity had no effect on audit delay.
Keywords: Leverage; KAP Reputation; Audit Committee; Operation Complexity; Audit Delay
Adopsi E-Commerce Memediasi Hubungan Kesiapan Teknologi, Lingkungan Eksternal dan Literasi Keuangan Terhadap Kinerja Keuangan UMKM
Authors: Maghfiroh Lailatul , Biduri Sarwenda 
Published: August 2022

This study aims to determine whether the variable adoption of e-commerce is able to mediate the relationship between technological readiness, external environment and financial literacy on the financial performance of MSMEs with a study on MSMEs in Sidoarjo Regency. The research population for implementing SMEs in the food and beverage sector in Sidoarjo Regency. The sampling technique used the slovin formula, so that the sample obtained was 125 respondents of MSME actors. The data analysis technique used SmartPLS version 3.0 software. The results showed that technology readiness and financial literacy had no effect on the financial performance of MSMEs. However, external environmental variables affect the financial performance of SMEs. The adoption of e-commerce has an effect on financial performance. The adoption of e-commerce does not mediate the effect of technology readiness on the financial performance of MSMEs. However, the adoption of e-commerce can mediate the influence of the external environment and financial literacy on the financial performance of MSMEs.
Keywords: E-Commerce Adoption; Technology Readiness; External Environment; Financial Literacy; MSME Performance
Struktur Pengendalian Intern dan Efisiensi Penyaluran Kredit pada Lembaga Perkreditan Desa (LPD)
Authors: Ariani Kadek Novi , Widhiyani Ni Luh Sari 
Published: August 2022

The research has the aim of carrying out empirical evidence of the influence of the internal control structure on the efficiency of lending in South Badung LPD. The data used is primary data, namely questionnaire answers and secondary data, namely LPD Non-Performing Loan (NPL) data. The sample used is 23 LPD in South Badung. Samples were taken by non-probability sampling method, saturated sampling technique. The analytical technique applied is multiple linear regression. The findings show that the control environment, risk assessment, control activities, information and communication, and monitoring have a positive influence on the efficiency of credit distribution. This means that a well-implemented internal control structure can increase the efficiency of lending.
Keywords: SPI; Efficiency Of Lending; LPD
Intensi Whistleblowing Mahasiswa dan Profesional Akuntansi: Aplikasi Theory Planned of Behavior
Authors: Wuryaningsih Wuryaningsih , Dzulhasni Sahilly 
Published: August 2022

This study aims to examine the factors in the Theory Planned of Behavior (TPB) on the whistleblowing intentions of students and accounting professionals. The study used an online survey method with a sample of 142, 84 were accounting students and 58 were accounting professionals. In addition, the study also compares whistleblowing intentions between accounting students and accounting professionals. Research data were analyzed using path analysis (SEM-PLS). The results showed that subjective norms were a strong factor in predicting the whistleblowing intentions of accounting students and accounting professionals both through internal and external channels, while attitudes towards whistleblowing were only proven through internal channels, and not proven for external channels. Furthermore, perceived behavioral control has a significant effect on whistleblowing intentions through external channels and has no effect on internal channels. In addition, there were no differences in whistleblowing intentions between students and accounting professionals through internal channels, but there were differences in whistleblowing intentions between the two groups through external channels.
Keywords: Whistleblowing Intention, Accounting Students, Accounting Professionals, Theory Planned of Behavior.
Modal Intelektual, Manajemen Pengetahuan dan Kinerja UMKM serta Kecepatan dan Kualitas Inovasi sebagai Variabel Mediasi
Authors: Cahyaningati Retno , Muttaqien Fauzan , Sulistyan Riza Bahtiar , Paramita Ratna Wijayanti Daniar , Ana Selvia Roos 
Published: August 2022

The study explores the relationship between intellectual capital, knowledge management on firm performance and the role of speed and quality of innovation as mediating variables. Data was collected from MSME actors through a structured questionnaire. The sample used as many as 275 MSME actors in Lumajang Regency and analyzed using Smart PLS 3. The results of the study prove that intellectual capital and knowledge management significantly affect innovation, both the speed of innovation and the quality of innovation. Intellectual capital cannot directly affect the company's performance, but knowledge management can directly affect the company's performance. Overall, the role of speed and quality of innovation mediates the relationship between intellectual capital and knowledge management on firm performance.
Keywords: Intellectual Capital; Knowledge Management; Innovation; MSME Performance.
Pengaruh Rasio Campuran Surfaktan dan Minyak Atsiri Jahe (Zingiber Officinale Var. Amarum) terhadap Karakteristik Mikroemulsi yang Dihasilkan
Authors: Dwipayana I Made , Suhendra Lutfi , Triani I Gusti Ayu Lani 
Published: August 2022

This study aims to determine the effect of the mixture ratio of surfactant and ginger essential oil on the characteristics of the resulting microemulsion and determine the best ratio of surfactant and ginger essential oil mixture to obtain the best microemulsion characteristics. This experiment used a simple randomized block design (RAK) with a mixture ratio of surfactant and ginger essential oil: 100:0; 98:2; 96:4; 94:6; 92:8; 90:10; 88:12; 86:14; 84:16; 82:18. Data were analyzed using analysis of variance and continued with the BNJ test. The best treatment was the highest ratio of ginger essential oil which still formed microemulsion. The microemulsion with the best ratio was tested for stability against pH and dilution during 8 weeks of storage with observations every 2 weeks. Data were analyzed using linear regression to determine the stability of ginger essential oil microemulsion. The results showed that the ratio of the mixture of surfactants and ginger essential oil had an effect on the characteristics of the resulting microemulsion. The ratio of surfactant and ginger essential oil 96:4 is the best treatment for making ginger essential oil microemulsion with the characteristics of having a transparent microemulsion appearance, turbidity index values before and after centrifugation of 0.225±0.011% and 0.294±0.008% and having a particle size of 12, 5±5.0 nm, the largest droplet size was 11 nm, and was stable for 8 weeks of storage.
Keywords: microemulsion, surfactant, ratio, Zingiber Officinale var. Amarum
Analisis Tingkat Kepuasan Konsumen terhadap Kualitas Produk dan Pelayanan Jaya Coffee Roasters menggunakan Metode Importance Performance Analysis dan Metode Customer Satisfaction Index
Authors: Wiratama I Made Adi , Wiranatha Agung Suryawan , Hartiati Amna 
Published: August 2022

This study aims to analyze the level of consumer interest in the quality of products and services at Jaya Coffee Roasters, analyze the performance level of product and service quality, and analyze the level of consumer satisfaction with the quality of products and services at Jaya Coffee Roasters. The method used in this study is the IPA (methodImportance Performance Analysis) and Customer Satisfaction Index (CSI) by using 75 consumers. The results of the study using themethod Importance Performance Analysis and questionnaire data processing concluded that the product quality attributes that became the main priority agenda to improve their performance were the consistency of drinks for each serving while the service quality attributes that became the main priority agenda to improve their performance were the attributes of comfort, cleanliness, and neatness. place, Cleanliness and tidiness of employees and Accuracy in service and presentation. For the Customer satisfaction index (CSI) product quality was obtained at 69.05% and the Customer satisfaction index (CSI) obtained for service quality was 74.12%. These results indicate that consumers of Jaya Coffee Roasters satisfied.
Keywords: Customer Satisfaction, Jaya Coffee Roasters, Importance Performance Analysis, Customer satisfaction index
Laju Kerusakan Krim Kunyit – Daun Asam (Curcuma domestica Val.-Tamarindus indica L.) pada Berbagai Konsentrasi Phenoxyethanol selama Penyimpanan
Authors: Savitri Ni Luh Putu Devi , Triani I Gusti Ayu Lani , Wrasiati Luh Putu 
Published: August 2022

This study aims to determine the relationship between the concentration of phenoxyethanol on the rate of deterioration of turmeric-tamarind cream and to determine the appropriate concentration of phenoxyethanol so as to produce turmeric-tamarind cream with a longer shelf life and meet SNI requirements. This study uses a linear regression analysis, with phenoxyethanol concentration treatment consisting of 6 levels, namely 0%; 0.2%; 0.4%; 0.6%;0.8% and 1%. The treatment was repeated 3 times so that there were 18 experimental units. The objective data obtained were analyzed using linear regression to determine the rate of deterioration of turmeric-tamarind cream during storage. The variables were observed in this study is homogeneity, ph, the specific gravity, viscosity, total phenolic, total plate count (ALT) and molds/yeasts (AKK). The results showed that the best concentration of phenoxyethanol preservative concentration was P6 (1%) treatment with a ph value of 5.46, specific gravity 0.99038 g/cm3, viscosity 10000 cps, total phenol 33.60036 mg GAE/g, ALT 0 colony/g and AKK 0 colony/g.
Keywords : Turmeric, Tamarind leaves, Phenoxyethanol, Shelf life
Pengaruh Konsentrasi Bahan Penguat terhadap Karakteristik Komposit Bioplastik Pati Talas (Xanthosoma sagittifolium) dan Kitosan
Authors: Sipayung Hamonangan , Hartiati Amna , Gunam I.B 
Published: August 2022

Taro starch is a carbohydrate contained in plants, especially chlorophyll plants. Naturally, starch contains amylose and amylopectin. Amylose gives a hard nature and gives a dark blue color on the iodine test, while amylopectin causes a sticky nature and does not cause a reaction. Chitosan is a linear polysaccharide consisting of the monomers N-acetylglucosamine (GlcNAc) and D-glucosamine (GlcN). Chitosan has the general formula (C6H9NO3)n or is referred to as poly(ß(1,4)-2-amino-2-Deoxy-D-glucopyranose). This study aims to determine the effect of the concentration of polyvinyl alcohol and polycaprolactone on the characteristics of the taro starch and chitosan bioplastic composites which produce the best bioplastic composites. This study used a randomized block design (RAK) with 6 treatments consisting of 3 levels of polyvinyl alcohol concentration and 3 levels of polycaprolactone concentration of 0%, 5% and 10% with taro starch and chitosan as raw materials 60:40. Each treatment was grouped into 3 based on the time of the bioplastic manufacturing process, so there were 18 experimental units. The variables observed were tensile strength, elongation at break, elasticity (Young's modulus), WVTR, swelling and biodegradation. The data were analyzed by analysis of variance (ANOVA) and continued with the Honest Significant Difference test if there was a significant effect. The results showed that the concentration of reinforcing material had a very significant effect on the characteristics of tensile strength, elongation at break, elasticity (Young's modulus), WVTR, swelling and biodegradation of taro starch and chitosan bioplastic composites. The best characteristic of taro starch and chitosan bioplastic composites was the concentration treatment of 10% polyvinyl alcohol with the greatest tensile strength 13.85 MPa, elongation at break 8.46%, elasticity 2.83 MPa, swelling 66.81%, WVTR 1, 85 g/m2day and biodegradation time for 7 days.
Keywords: bioplastic composites, concentration, taro-chitosan starch, polyvinyl alcohol and polycaprolactone
Karakteristik Komposit Bioplastik pada Perlakuan Rasio Campuran Karagenan-Glukomanan dan Suhu Gelatinisasi
Authors: Sitorus Timothy Ich Sudanton , Harsojuwono Bambang Admadi , Suwariani Ni Putu 
Published: August 2022

This study aims to determine the effect of the carrageenan-glucomannan mixture ratio and gelatinization temperature and their interaction on the characteristics of the carrageenan-glucomannan bioplastic composite and also to determine the carrageenan-glucomannan bioplastic composite on the ratio and gelatinization temperature that produces the best characteristics. This study used a factorial randomized experimental group design. The first factor is the ratio of carrageenan-glucomannan which consists of 6 levels, namely 65:35, 70:30, 75:25, 80:20, 85:15, 60:10 (w/w). The second factor is the gelatinization temperature which consists of 3 levels, namely 70±1, 75±1, 80±1oC. The variables observed in this study were tensile strength, elongation at break, elasticity, thickness expansion, water vapor transmission rate, biodegradation. The resulting data were analyzed for diversity and continued with Duncan's Multiple Comparison test. The results showed that the ratio of the material has a very significant effect on tensile strength, elongation at break, elasticity, and water vapor transmission rate. Gelatinization temperature has a very significant effect on tensile strength, elongation at break, elasticity, thickness expansion, and has a significant effect on the rate of water vapor transmission. The best carrageenan-glucomannan bioplastic composite was obtained at the treatment of carrageenan:glucomannan ratio = 75:25 at a gelatinization temperature of 75±1°C, which only met the standard tensile strength and biodegradation. With a tensile strength of 17,237 MPa, elongation at break 35.2%, elasticity 52.7 MPa, thickness expansion 92.121%, water vapor transmission rate 0.742 g/m2.hour, and biodegradation 6 days
Keywords: Bioplastic composite, carrageenan, glucomannan, material ratio, gelatinization temperature
Karakteristik Enkapsulat Ekstrak Pewarna Bunga Kenop (Gomphrena globosa L.) pada Perlakuan Perbandingan Gum Arab dan Karagenan
Authors: Naz Amenra Ramzi , Wrasiati Luh Putu , Wartini Ni Made 
Published: August 2022

Globe amaranth flowers can be used as food coloring because they contain betacyanin. Betacyanin compounds obtained by extraction and stored in the form of encapsulated powder. The aims of this study were (i) to determine the effect of the comparison of gum arabic and carrageenan as an encapsulation material on the characteristics of the encapsulated extract of globe amaranth flower dye extract, and (ii) to know the best comparative treatment of gum arabic and carrageenan to produce globe amaranth flower dye encapsulates. The experiment in this study used a randomized block design with a comparison of gum arabic and carrageenan consisting of 7 levels, namely (1:0), (0:1), (1:1), (1:1,5), (1: 2), (1:2,5) and (1:3). The results showed that the comparison of gum arabic and carrageenan had an effect on yield, water content, solubility, total betacyanin content, surface betacyanin content, encapsulation efficiency, brightness level (L), redness level (a*), yellowness level (b*), and antioxidant capacity. The best treatment in producing the encapsulated extract of the globe amaranth flower dye was the ratio of gum arabic and carrageenan (1:2) with the characteristics of yield 93,51%, water content 10,35%, solubility 41,75%, total betacyanin content of 233,75 mg/100g, surface betacyanin content 47,361 mg/100g, encapsulation efficiency 79,72%, brightness level (L*) 27,66, level of redness (a*) 17,37, level of yellowness (b*) 14,43, and antioxidant capacity 80,13 mg GAEAC/g.
Keywords: betacyanin, carageenan, comparison, encapsulation, gum arabic.