bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH FAKTOR KEUANGAN TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI
Authors: Sitanggang Piter 
Published: December 2022

Penelitian ini bertujuan untuk mengetahui pengaruh, leverage, ukuran perusahaan dan profitabilitas terhadap management laba diukur dengan metode real earning management laba yang dimoderasi kualitas audit . Penelitian ini menggunakan sampel dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2016-2018. Penarikan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh 33perusahaan yang digunakan sebagai sampel Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa leverage, ukuran perusahaan dan profitabilitas berpengaruh terhadap management laba .Hasil penelitan ini juga menunjukkan bahwakualitas audit sebagai pemoderasi memperlemah pengaruh leverage dan profitabilitas terhadap management laba .
PENGARUH PERSEPSI KONTROL PERILAKU DAN PERSONAL COST TERHADAP INTENSI WHISTLEBLOWING
Authors: Djaja Vonny 
Published: December 2022

Tujuan dari makalah ini adalah untuk mengetahui bagaimana persepsi kontrol perilaku dan personal cost yang dirasakan karyawan terhadap intensi untuk melakukan whistleblowing. Penelitian ini menggunakan data primer. Pengumpulan data disebarkan secara acak dengan melalui kuisioner dengan skala lickert dengan sampel sebanyak 69 responden. Penelitian ini ditujukan kepada karyawan di beberapa perusahaan yang telah memiliki sistem whistleblowing terutama pada bagian finance dan Accounting, marketing dan pengadaan yang selama ini cukup rentan terhadap terjadinya kecurangan. Temuan menunjukkan bahwa persepsi kontrol perilaku dan personal cost memiliki efek positif terhadap intensi karyawan untuk melakukan whistleblowing. Penelitian ini lebih menjelaskan mekanisme psikologis terhadap intensi melakukan whistleblowing yang dilakukan oleh karyawan dengan memberikan kontribusi kepada perusahaan untuk membuka permasalahan yang diketahui karyawan di dalam perusahaan untuk melakukan pelaporan tindakan kecurangan yang terjadi baik dari pihak internal maupun pihak eksternal.
ANALISIS PENGARUH RASIO KEUANGAN YANG DIMODERASI OLEH MANAEMEN LABA TERHADAP RETURN SAHAM STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN PERIODE 2013-2018.
Authors: Hendra Hendra , Herawaty Vinola 
Published: December 2022

Tujuan dari penelitian ini adalah menganalisa variabel rasio keuangan yang berpengaruh terhadap return saham pada sektor perbankan sebagai berikut rasio permodalan yaitu Capital Adequacy Ratio, Rasio Kualitas Aset yaitu Non Performing Loan – Net, Rasio Profitabilitas yaitu Return on Assets Rasio dan Rasio Beban Operasional Pendapatan Operasional dan Rasio Likuiditas yaitu Loans to Deposits Ratio dan dimoderasi oleh variabel earning management. Penelitian ini juga digunakan untuk membuktikan ketidakkonsistenan dari penelitian terdahulu. Sampel penelitian ini sebanyak 102 data dari 24 perusahaan perbankan yang terdaftar pada Bursa Efek Indonesia dari tahun 2014- 2018 dan dipilih menggunakan metode purposive sampling. Data-data tersebut dianalisis menggunakan analisis regresi linear berganda untuk menganalisa pengaruh antar varibel independen terhadap earning management. Hasil dari penelitian ini menunjukan bahwa rasio Keuangan ada yang mempunyai pengaruh signifikan dan juga ada yang tidak mempunyai pengaruh signifikan terhadap return saham. Dalam penelitian ini, earning management menjadi variabel moderasi untuk memperlemah pengaruh signifikan rasio keuangan terhadap return saham.
PENGARUH TEKANAN WAKTU DAN ETIKA AUDIT TERHADAP DYSFUNCTIONAL AUDIT BEHAVIOR DENGAN TURNOVER INTENTION SEBAGAI VARIABEL MODERASI
Authors: Putra Rendi Caya 
Published: December 2022

Tujuan dari penelitian ini adalah untuk menguji pengaruh dari tekanan waktu dan etika audit terhadap dysfunctional audit behavior dengan turnover intention sebagai variabel moderasi. Variabel independen dalam penelitian ini adalah tekanan waktu dan etika audit. Variabel dependen dalam penelitian ini adalah dysfunctional audit behavior. Variabel moderasi dalam penelitian ini adalah turnover intention.Penelitian ini menggunakan data primer dimana didapatkan dengan cara menyebarkan kuesioner secara online dan telah diisi oleh sebanyak 124 responden. Metode penentuan sampling adalah dengan cara convenience method, yaitu para auditor yang diberlakukan secara acak tanpa memperhatikan strata yang ada. Hasil penelitian ini bahwa (1) tekanan waktu memiliki pengaruh positif terhadap dysfunctional audit behavior (2) etika audit berpengaruh negatif terhadap dysfunctional audit behavior, (3) Turnover intention memperlemah pengaruh tekanan waktu, terhadap dysfunctional audit behavior, (4) Turnover intention memperkuat pengaruh etika audit terhadap dysfunctional audit behavior.
ARSITEKTUR KONTEKSTUAL DI BANGUNAN PUSAT BUDAYA SUMATERA BARAT
Authors: Sabila Siti 
Published: December 2022

ABSTRAK Pusat Budaya Sumatera Barat adalah wadah kegiatan seni budaya yang memiliki identitas budaya, serta menyesuaikan dengan lingkungan sekitar. Prinsipnya, arsitektur kontekstual sejalan dengan kebutuhan Pusat Budaya karena berhubungan dengan lingkungan, area, kondisi bangunan sekitar, masyarakat, dan budaya daerah setempat. Makalah ini memaparkan arsitektur kontekstual yang memengaruhi prinsip Pusat Budaya Sumatera Barat, serta hubungannya dengan lingkungan di sekitar bangunan. Metodenya menggunakan metode eksploratif. Variabelnya adalah atap, ornamen, dan gubahan massa. Hasil menunjukkan bahwa atap yang kontekstual adalah atap Gonjong. Ornamen yang kontekstual adalah seni ukir khas budaya Minangkabau. Komposisi gubahan massa yang kontekstual adalah simetris, selaras, dan bentuk bangunan persegi panjang.
ANALISIS DAMPAK PANDEMI COVID-19 TERHADAP KINERJA PETANI PADI DI KOTA SALATIGA
Authors: Susilo Tri Atmojo , Sunaryanto Lasmono Tri 
Published: December 2022

Tujuan dari penelitian ini adalah menganalisis dampak Covid-19 terhadap petani padi di Kota Salatiga dan menganalisis strategi yang dilakukan petani dalam mengatasi dampak Covid-19. Penelitian dilakukan pada bulan September-Oktober 2020 di Kota Salatiga. Jenis penelitian yaitu diskriptif kualitatif. Pengumpulan data melalui observasi, wawancara, dan studi dokumentasi. Data yang digunakan adalah data primer dan data sekunder. Pada penelitian ini menggunakan 3 partisipan yaitu petani padi yang akan memulai penanaman, petani padi yang sedang masa tanam, dan petani yang telah memulai pemanenan. Kemudian informan kunci adalah ketua kelompok tani. Teknik analis data berupa reduksi data, penyajian, dan penarikan kesimpulan. Uji keabsahan data dilakukan melalui triangulasi sumber dan teknik. Hasil Penelitian menunjukan bahwa pandemi Covid-19 tidak terlalu berdampak terhadap kinerja petani padi di Kota Salatiga. Petani saling bertukar informasi mengenai permasalahan dari kondisi tertentu dan solusi menghadapinya. Petani meracik sendiri untuk obat-obatan tanaman yang digunakan untuk menekan biaya dan menambah jumlah pupuk yang dipakai di lahan pertanian untuk tetap menghasilkan panen dan harga yang baik untuk membantu perekonomian.
Grammar in Spoken Discourse: A Need Analysis of English Education Study Program Students
Authors: Marlini Septi , Yunita Wisma , Syahrial Syahrial 
Published: December 2022

This research investigated the need analysis of Grammar in Spoken Discourse for the English Education Study Program. The objectives of this research were to find out: the current learning condition in teaching grammar at the English Education Study Program of University of Bengkulu and the needs for Grammar in Spoken Discourse course. This research used a mixed-method design. One hundred and fourteen students on fourth semester engaged as the correspondent of the questionnaire while four grammar lecturers were selected as the participant of interview. To gather the data, the questionnaire and interview were deployed and were further analyzed by using simple statistical of data analysis. The findings found that in the current conditions in learning grammar at English Education Study Program of University of Bengkulu already meet with the students’ needs in area of method, media and evaluation of learning. Then, Quantifier, Comparison, Form of Other, Stating Preference, How to Connect Ideas, Gerund, Infinitives, Modal Auxiliaries, Expressing Ability; Advice, Necessity, Requests, and Suggestions were materials needed for Grammar in Spoken Discourse course. There is difference between current learning situation and need analysis result for Grammar in Spoken Discourse in the context of material. The material prepares more contextual. Text which is related to the topic material of learning was prepared in order to enrich students’ knowledge.
Keywords: Grammar in Spoken Siscourse, Need Analysis, Teaching Grammar
Prophet Ibrahim (as), the Search for God and a Transformative Pedagogy Perspective
Authors: Hidayat Nurul , Naim Ngainun 
Published: December 2022

Transformative pedagogy is the latest trend in educational studies. This is inseparable from several concepts, one of which is the study of human nature. So far, pedagogic understanding emphasizes the ability to manage student learning rather than understanding human nature. On the other hand, studies on Prophet Ibrahim’s (as) search for God in the Quran is an important subject to investigate from the perspective of transformative pedagogy since it is related to human nature. This study is included in the literature research. The method used was tafsir maudlu’iy namely by gathering verses of the Quran that have the same theme and analyzing them with the rules of interpretation. The results of this study show that Prophet Ibrahim (as) is not passive, but has energy or magmatic. This energy shows Prophet Ibrahim (as) as autonomous “I” that is in the process of becoming. This process is a search for God. This process subsequently develops from ‘ilm al-yaqin to ‘ayn al-yaqin. This study has a contribution in developing the theory proposed by H.A.R Tilaar into Transcendental Transformative Pedagogy.
Keywords: Transformative Pedagogy, Educational Studies, Millenial Generation
Response, Peace-Loving Characters and Homeland Love Characters: Integrating Traditional Game of Petak Umpet
Authors: Asrial Asrial , Syahrial Syahrial , Kurniawan Dwi Agus , Zulkhi Muhammad Dewa 
Published: December 2022

The purpose of this research was to integrate the traditional games of Petak Umpet into learning process. This type of research a mix method that is qualitative and quantitatif. This study involved several variables as a category of research namely the response, the character of peace-loving and the character of homeland. The sample of research was 44 students. Analyzing data used descriptive and inferential statistics. The result showed that integration was carried out at State of Elementary School 64 Muara Bulian and Madrasah Ibtidaiyah 4 Batang Hari seen in the response, the character of peace-loving and the character of love of the homeland. As a result each variable of the response, the character of Peace love and the character of love of the motherland has a significant comparison, with a value of sig<0.05 and on each dominant variable in the good category. The integration of traditional games in learning can be used as an alternative to fun learning and in accordance with the age of elementary school children.
Keywords: Learning Traditional Games, Traditional Games, Petak Umpet Game
Development of Mobile Learning App Based on Islamic and Science Integration to Improve Student Learning Outcomes
Authors: Amin Saiful , Sumarmi Sumarmi , Mkumbachi Ramadhani Lausi , Prastiyono Hendri , Aliman Muhammad 
Published: December 2022

The integration of Islamic and science in Mobile Learning App (MLA) is an innovative and flexible digital learning media to help students learn during pandemic. This study aimed 1) to develop of MLA integrated with Islamic and science, 2) to determine the effect of MLA integrated with Islamic and science on students learning outcomes. This study used the Gall, Gall, & Borg Research and Development (R&D) model. The product fitness has been tested by the expert validators in learning media, materials, linguistics, and integration of Islamic and science, and the product effectiveness has been tested on students. The result showed that: 1) the integration of Islamic and science in MLA was fit to be used in learning with effective category and 2) the integration of Islamic and science in MLA was effective to improve student's learning outcomes in hydrosphere topic. Suggestions for media users include the following: 1) use media in an area with a strong network or internet connection; 2) conduct an outdoor study using mobile learning media; and 3) provide knowledge about using media before the lesson begins.This research provides positive energy for students as a provision to become agents of change in the 21st century, especially in mobile learning app based on Islamic and science.Research development using technology in science and Islamic curriculum also support to improve learning outcomes.
Keywords: Development Mobile Learning, Islamic & Science Integration, Learning Outcomes
Nilai Religius dalam Novel Nikah Tanpa Pacaran Karya Asma Nadia: Kajian Sosiologi Sastra
Authors: Aulia Syafrida Reza 
Published: December 2022

Abstrak: Penelitian ini bertujuan untuk menggali nilai-nilai religius dalam novel Nikah Tanpa Pacaran Karya Asma Nadia. Metode penelitian yang digunakan yaitu metode deskriptif kualitatif untuk mendeskripsikan fakta-fakta dan data yang dihasilkan berupa kata-kata yang berbentuk kutipan, melalui pendekatan sosiologi sastra. Data yang digunakan berupa kata, kalimat atau ungkapan yang mengandung nilai religius yang bersumber dari Novel Nikah Tanpa Pacaran karya Asma Nadia. Teknik yang digunakan berupa teknik analisis dan studi pustaka untuk menganalisis nilai-nilai yang terdapat dalam novel dengan teknik analisis isi (konten) sebagai teknik pengolahan data. Hasil dari penelitian ini yakni terdapat setidaknya tiga nilai-nilai religius dalam novel Nikah Tanpa Pacaran karya Asma Nadia, yakni Aqidah dan Tauhid yang berupa rukun iman, Ibadah yang berupa ibadah kepada Allah dan sesama manusia, dan Akhlaq yang berupa akhlaq baik dan buruk. Ketiga nilai tersebut dapat memberikan pesan kepada masyarakat untuk menjauhi perilaku pacaran, dan lebih meningkatkan kualitas ibadah kepada Allah.Kata kunci: nilai religius, novel nikah tanpa pacaran, asma nadia, sosiologi sastra Abstract: This study aims to explore religious values in the novel Nikah Tanpa Pacaran by Asma Nadia. The research method used is a descriptive qualitative method to describe the facts and the resulting data in the form of words in the form of quotations, through a sociological approach to literature. The data used are in the form of words, sentences, or expressions that contain religious values originating from the Novel Nikah Tanpa Pacaran by Asma Nadia. The technique is used in the form of analysis techniques and literature study to analyze the values contained in the novel with content analysis techniques (content) as a data processing technique. The results of this study are that there are at least three religious values in the novel Nikah Tanpa Pacaran by Asma Nadia, namely Aqidah and Tauhid in the form of the pillars of faith, Worship in the form of worshiping Allah and fellow human beings, and Akhlaq in the form of good and bad morals. These three values can give a message to the community to stay away from courtship behavior, and further improve the quality of worship to God.Key words; Religious Values, Novel Nikah Tanpa Pacaran, Asma Nadia, Sociology of Literature
Kearifan Orang Banjar dalam Cerita Rakyat Kalimantan Selatan “Mencari Ilmu Berumah Tangga”
Authors: Patricia Nidya Triastuti , Hidayatullah Dede 
Published: December 2022

Abstrak : Penelitian ini bertujuan mendeskripsikan bagaimana kearifan orang Banjar dalam berumah tangga yang tergambar dalam cerita rakyat Kalimantan Selatan “Mencari Ilmu Berumah Tangga”. Metode yang digunakan dalam penelitian ini adalah metode deskriptif. Sumber data primer penelitian ini adalah cerita rakyat Banjar yang berjudul “Mencari Ilmu Berumah Tangga” yang diperoleh dari buku Cerita Rakyat Daerah Kalimantan Selatan hasil penelitian Drs. Abdurrahman Ismail, dkk. yang diterbitkan oleh Departemen Pendidikan dan Kebudayaan. Teknik pengumpulan data yang digunakan dengan cara teknik dibaca dan dicatat, yaitu dengan mencatat dan mengkalsfikasi kearifan lokal yang terdapat dalam cerita rakyat “Mencari Ilmu Berumah Tangga”. Hasil penelitian menunjukkan adanya karifan lokal seperti budaya menuntut ilmu, kesetaraan jender dalam menuntut ilmu, mau bermodal dalam menuntut ilmu, tidak pelit membagi ilmu, tidak memperjualbelikan ilmu dengan cara yang buruk, dan mengaplikasikan ilmu yang berhubungan dengan rumah tangga. Hal ini menunjukkan bahwa masyarakat Banjar mengutamakan ilmu dalam setiap sisi kehidupan. Kata kunci: kearifan lokal, cerita rakyat, ilmu, dan rumah tangga Abstract: This study aims to describe how the wisdom of the Banjarese in the household is depicted in the South Kalimantan folklore “Mencari Ilmu Berumah Tangga”. The method used in this study is the descriptive method. The primary source of data for this study is Banjar folklore entitled “Mencari Ilmu Berumah Tangga” which was obtained from the South Kalimantan Regional Folklore book researched by Drs. Abdurrahman Ismail, et al. published by the Ministry of Education and Culture. Data collection techniques are used by reading and recording techniques, The results showed that there are local wisdom such as the culture of studying, gender equality in studying, being willing to be capitalized in studying, not being stingy in sharing knowledge, not selling knowledge in a bad way, and applying knowledge related to the household. This shows that Banjarese prioritizes knowledge in every side of life.Keywords: local wisdom, folklore, knowledge, household
MR.AGAIN (Monitoring, Report and Accumulate of Green AccountINg): Sistem Pengolahan Informasi Masyarakat Berbasis Responsive Web Design di Kabupaten Pasuruan
Authors: Sugiarto Warga Baroka , Hamdani Muhammad Korib , Prasetyo Tri Budi 
Published: December 2022

Every company must be interacted with Enviroment both the case on usage of nature resource and also the location to do activities operationally. More the intense of the company's industry activities 'caused the possibilities to Enviroment damage uprising either. The company's awareness act toward the Enviroment could be shown by green accounting. The background of this essay concern for enviromental pollution of the companies in Pasuruan district. The writer's solutions that offer in the case to resolved it is MR. AGAIN (Monitoring, Report and Accumulate of Green Accounting) as a bridge to social's complain about the enviromental pollution such a waste disposal of companies.it later to be analyzed in report of green accounting. Some features become operation system's website to push the advance of the company. MR. AGAIN as a role on this essay using the Analitical descriptive method by study of information and experience by collecting data. The result of the essay in 2020 concern of society complaint about Enviroment pollution in certain district uprised. So that, the exist of MR.AGAIN that based of Responsive Web design as real act of adjustment from rapid development of technology hope able to be solutions of problems above.
Green Accounting: Analisis Penerapan Green Innovation Pada Pengelolaan Limbah Pabrik Tahu di Kartasura
Authors: Nur Afra Hana Annisa Putri  , Alviani Indraswari  , Yahya Wulandari  , Ronnawan Juniatmoko  
Published: December 2022

The tofu industry is currently expanding in Indonesia, especially in Purwogondo Village, Kartasura District. In the village, the majority of the population produces tofu. Tofu production is still carried out using traditional and simple technology. This causes the level of efficiency in the use of water and raw materials is still low but the level of waste production is also relatively high. Based on the research that has been done, the human resources involved or the workers in the tofu factory in the village generally have a relatively low level of education, so that not many workers and the tofu industry themselves do waste treatment properly. This research was conducted at the Tofu Factory of Mr. Parji which is one of the tofu factories in Purwogondo Village, Kartasura District, the study aims to analyze how the application of green accounting through the concept of green innovation in the waste management of Mr. Parji's tofu factory. The research method used is descriptive qualitative, namely by means of observation, direct interviews with relevant informants and documentation studies in the form of pictures. The results obtained from the research that have been carried out show that the application of green innovation to the waste of Mr. Parji's tofu factory has been carried out but has not been maximized. Applications that have been made in the form of solid waste tofu dregs are resold for animal feed or used alone, so that this will have a positive impact on the factory in the form of additional income and the impact on the surrounding environment will not be polluted. As for the liquid waste from the tofu factory, it is left in a shelter so that it just flows into the river.
Meta Synthesis of Community Participation Model on Trans-Papua Road Development
Authors: Kambu Zepnat , Jinca M. Yamin , Pallu M. Saleh , Ramli M. Isran 
Published: December 2022

The Trans Papua road infrastructure is not only for physical growth but also for social and economic improvement (social, cultural, and environmental relations). Trans Papua establishes a new economic development center that will boost the community's income but must also reduce social, cultural, and environmental issues. Increasing community and indigenous Papuan engagement reduces social disputes. Trans-development Papua raises environmental problems in addition to economic benefits. Environmental disputes are avoided by not disturbing Lorentz National Park, which has the most comprehensive biodiversity and environment in Asia and the Pacific. To achieve Indonesia's commitment to the Sustainable Development Goals, the policy model for future consequences must be examined (SDGs). This project intends to build a dispute resolution paradigm and cooperative implementation strategies for Trans Papua road development. It starts with bottom-up perception discussions, alternative possibilities, concept creation, and Trans Papua infrastructure execution plans. This initiative intends to maximize social-community capital to speed the building of functional and efficient infrastructure for the Papuan community. The predicted benefits help the government evaluate prior Trans Papua road construction plans and guide future decision-making to accelerate and reduce road conflicts. Doi: 10.28991/CEJ-2022-08-11-08 Full Text: PDF