bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analisis Pengaruh Profitabilitas, Likuiditas, Leverage, Tanggung Jawab Sosial Perusahaan terhadap Agresivitas Pajak
Authors: Alvin Alvin , Harsono Budi 
Published: September 2022

This research aims to analyze several factors that influence tax aggressiveness in Indonesia. The dependent variable in this research is tax aggressiveness. The independent variables used in this study are profitability, liquidity, leverage, and corporate social responsibility.
This study uses secondary data and panel regression analysis methods. The sample data of this study were obtained from the Indonesian Stock Exchange (IDX) as much as 1,285 company data with a period of 5 years from 2015 to 2019. The program used in this research was SPSS version 25 and E-Views Version 10.
The results of this study indicate that the leverage variable has a significant positive effect on tax aggressiveness, profitability and the liquidity variable has a significant negative effect on tax aggressiveness. While the result of the corporate social responsibility do not have a significant effect on tax aggressiveness.
Analisis Pengaruh Tata Kelola Perusahaan dan Karakteristik Perusahaan terhadap Pemilihan Auditor pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
Authors: Susanto Androni 
Published: September 2022

This study aimed to test the relative effect of corporate governance and firm characteristics in making client auditor choice in companies listed in the Indonesia Stock Exchange (IDX). Variables used in this study are independence of board of directors, board size, audit committee size, institutional ownership, foreign ownership, sponsor ownership, government ownership, ownership concentration, firm complexity, industry classification, firm risk, company size, leverage, and profitability.
Samples from this study using the companies listed on the Indonesia Stock Exchange and were selected using purposive sampling method. The data used in this study are the financial statements of each company published (www.idx.co.id). The data have been obtained will be tested with binary logistic regression. Program of Statistical Product and Service Solutions (SPSS) were used in this study research.
The results of this study indicate that the board size, audit committee size, institutional ownership, foreign ownership, ownership concentration, firm complexity, industry classification, company size, and profitability has positive significant impact on auditor choice. On the other hand, this study indicate that independence of board of directors and firm risk has negative significant impact on auditor choice. The other variables in this study like sponsor ownership, government ownership, and leverage has no significant impact on auditor choice.
This Pengaruh Return On Asset dan Leverage terhadap Tax Avoidance dengan Corporate Governance sebagai Variabel Pemoderasi pada Perusahaan Properti dan Real Estate di BEI
Authors: Octaviani Adelia , Trishananto Yudha 
Published: September 2022

Purpose - This study aims to answer the effect of return on assets (ROA) and leverage on tax avoidance with corporate governance as a moderating variable.
Research method - The data used in this research is secondary data, namely data in the form of annual financial reports on property and real estate companies that have been listed on the Indonesia Stock Exchange in 2018-2020. Sampling in this study used a purposive sampling method, namely taking samples according to certain criteria. The data analysis method used was multiple linear regression analysis, using the eviews version 9.0 program.
Findings - The results of testing the hypothesis show that ROA has no effect on tax avoidance. Leverage has a positive and significant effect on tax avoidance. Simultaneously ROA and leverage have a positive and significant effect on tax avoidance. Corporate governance can moderate the effect of ROA on tax avoidance. Corporate governance can moderate the influence of leverage on tax avoidance.
Implication - The corporate governance variable can strengthen the level of tax avoidance because the data obtained by the researcher describes the independent commissioner as a party who is not bound in any way with the controlling shareholder, has no affiliation with the board of directors or the board of commissioners and does not serve as a director in a company.
Pengaruh Kurs Valuta Asing terhadap Nilai Ekspor Teh Kayu Aro pada PT. Perkebunan Nusantara VI
Authors: Iqbal Johandri , Heriyani Heriyani , Wigiarti Anggun 
Published: September 2022

Purpose - The purpose of this research activity is to assess how much influence the foreign exchange rate has on the export value of orthodox wood aro tea exported by PT. Perkebunan nusantara VI.
Research Method - This study uses secondary data with the type of time series data or the so-called time series, the analytical method used is descriptive analysis which is arranged in tabular foem. Meanwhile, to assess the effect of the foreign exchange rate on the export value of tea kayu aro, the researchers used the Ordinary Least Square (OLS) model of regression analysis.
Findings - This result is fully supported by the theory of depreciation and appreciation of the exchange rate, both of which affect consumer demand and purchasing power. When the exchange rate depreciates, the selling price of export products will decrease in the international market. However, when there is an appreciation of the exchange rate, the selling price of export products will increase due to the high exchange rate
Implication - From the resukts of the study, it was stated that the foreign exchange rate had an effect on the export of tea kayu aro, but the effect was not too large. Therefore, it is hoped that later PT. Perkebunan Nusantara VI can pay more attention to the linkages and continuity of the export process of tea kayu aro, so that later the export value of tea kayu aro can always be at a stable amount.
Determinant Analysis of Company Debt Policy with Vector Error Correction Model Approach
Authors: Hamzah Amir , Rizky Mohamad 
Published: September 2022

Purpose- This study uses a VECM model that aims to see the short-run and long-term effects of managerial ownership, sales growth, free cash flow, and asset structure against debt policy. Vector Error Correction Model (VECM) is a model that can be used for time series data that is not stationary but has a cointegration relationship where in the model included stationary exogenous variables as additional regressors.
Research Method- The sample used in this research is quantitative data with a purposive sampling technique. Based on the criteria, the number of samples collected is 32 samples in the period 2013-2021.The data analysis techniques in this study use Vector Error Correlation Model (VECM) analysis, several stages that researchers must go through before determining the right model, namely data stationarity test, optimal lag length test, co-integration test, VAR model stability test, granger causality analysis, VAR/VECM empirical model, Impulse Response Function analysis and Variance Decomposition analysis.
Findings- The results of the analysis show that in the short term only sales growth and asset structure have a significant influence on debt policy. Meanwhile, in the long-term free cash flow, asset structure and sales growth have a significant influence on debt policy, while managerial ownership has an insignificant effect on debt policy.
Implication- For the company should reduce the proportion of funding from debt in the implementation of its operations so as to reduce financial distress, because funding from corporate debt causes financial distress and agency costs greater than tax savings from debt interest expense, as a result of which the company is very vulnerable to economic turmoil. For creditors who provide sources of debt funding, pay more attention to aspects of the company's asset structure to be used as collateral for debt, because the company usually uses loan funds for high-risk projects. For investors should take deeper considerations to invest in companies that have large free cash flow because companies that have large free cash flow tend to show good cash flow for the future.
Kajian Kriminologis atas Sanksi Adat ‘Cuci Kampung’ terhadap Pelaku Zina
Authors: Rahmadiana Annisa , Nabilah Putri , Rahmawati Tiara 
Published: September 2022

Artikel ini membahas mengenai pelaksanaan sanksi adat cuci kampung yang dilakukan oleh masyarakat di Desa Air Rambai, Provinsi Bengkulu terhadap pelaku zina. Metode penelitian yang digunakan adalah penelitian hukum normatif melalui studi kepustakaan atau dengan menganalisis data-data primer dan sekunder dari berbagai bahan bacaan. Maksud penulisan artikel ini adalah untuk mencari gambaran bagaimana pelaksanaan sanksi adat cuci kampung dalam pandangan kriminologis khususnya dari teori restoratif justice dan teori reintegrative shaming, hasil analisis selanjutnya menemukan kesimpulan bahwa keberadaan sanksi adat cuci kampung sejatinya dapat menekan perbuatan zina di kalangan masyarakat Air Rambai karena dalam pelaksanaannya memberi efek jera akibat rasa malu yang diterima pelaku setelah melakukan perbuatan yang dianggap hina dan tidak bermoral oleh masyarakat tersebut.
Seleksi Perangkat Desa dari Aspek Kognitif, Keterampilan Komputer dan Keterampilan Berbicara Guna Mewujudkan Good Governance di Desa Tasikmadu, Kecamatan Pituruh
Authors: Hamid Nasrullah  , Asni Tafrikhatin  , El Vionna Laellyn Nurul Fatich  , Wakhid Yuliyanto  , Ari Waluyo  
Published: September 2022

Adanya 1 (satu) kuota kekosongan perangkat Desa pada Jabatan Kasi Pemerintahan sehingga Desa Tasikmadu mengadakan Pelaksanaan Pengisian Perangkat Desa. Metode yang digunakan yaitu deskriptif-kualitatif sesuai dengan alur pelaksanaan mekansime pengisian perangkat desa yang tertera pada peraturan bupati Purworejo. Dalam pelaksanaan penyaringan calon perangkat desa yang dilakukan oleh Tim Pelaksana terdapat penentuan nilai bobot pendidikan dan pengabdian dibuktikan dengan dokumen-dokumen yang valid. Tim seleksi bertugas melakukan seleksi pada aspek kognitif, keterampilan komputer dan keterampilan berbicara. Hasil dari rekapitulasi jurnal nilai akhir 6 (enam) peserta seleksi terdapat 4 (empat) peserta seleksi yang dinyatakan tidak lulus karena terdapat hasil seleksi yang dibawah ambang batas minimal, dan 2 (dua) peserta seleksi yang dinyatakan lulus mendapatkan peringkat 1 dan 2. Setelah mendapatkan hasil peringkat 1 dan 2 kemudian dilaporkan kepada camat Pituruh. Dalam proses pelantikan yang berhak dilantik yaitu yang lulus sebagai peringkat 1. Dampak dari adanya proses seleksi dapat menentukan perangkat desa yang terbaik untuk menjadikan Desa Tasikmadu dari Status Desa Maju menuju Status Desa Mandiri.
Pembuatan Pupuk NPK Organik Cair Sebagai Peluang Usaha Memanfaatkan Limbah Dapur di Desa Dham Pulo Aceh Besar
Authors: Geta Ambartiasari  , Dewi Yana  , Chairil Anwar  
Published: September 2022

Hasil observasi dari potensi di desa Dham Pulo Kecamatan Ingin Jaya Kabupaten Aceh Besar menunjukkan bahwa disana cocok sosialisasi pembuatan pupuk NPK organik cair yang ramah lingkungan pada tanaman pertanian dan perkebunan. Hasil evaluasi menunjukkan bahwa limbah dapur/limbah rumah tangga dapat dijadikan pupuk organik dan banyak terdapat di Desa tersebut namun terdapat beberapa kendala yang menghambat pemanfaatan limah dapur ini, diantaranya kurangnya pengetahuan tentang pupuk organik serta masyarakat/petani lebih terbiasa menggunakan pupuk yang telah tersedia di pasaran. Padahal jika masyarakat fokus membuat sendiri pupuk organik maka dapat membuka peluang usaha rumah tangga di desa tersebut. Faktor pendukung dari kegiatan ini yaitu petani memang sangat membutuhkan pupuk yang ramah lingkungan dan aman untuk tanaman tanpa ada terkontaminasi zat kimia buatan. Masyarakat khususnya petani berharap kampus Politeknik Indonesia Venezuela sebagai salah satu perguruan tinggi di Aceh Besar dapat menjadi mitra petani dan dapat membantu memecahkan kendala-kendala yang ada di dalam budidaya tanaman.
Pelatihan Animasi “Elemen Desain Komunikasi Visual” Bagi Industri Kecil Menengah Bersama Dinas Perindustrian dan Perdagangan Provinsi Bali
Authors: Wardani Ni Wayan , I Nyoman Agus Suarya Putra  , Desak Dwi Utami Putra  , I Ketut Sutarwiyasa  , Putu Satria Udyana Putra  , Putu Gede Surya Cipta Nugraha  
Published: September 2022

Industri Kecil Menengah (IKM) merupakan roda penggerak ekonomi berbasis kerakyatan. Pertumbuhan jumlah IKM yang semakin meningkat khususnya di Bali mendapat perhatian khusus dari Pemerintah Provinsi Bali. Dinas Perindustrian dan Perdagangan (Disperindag) Provinsi Bali selaku dinas yang menaungi IKM dan UMKM Provinsi Bali sangat tanggap dan sadar akan kebutuhan IKM untuk dapat mempertahankan bisnis yang dijalankan. Salah satu kebutuhan IKM yang sangat penting adalah pemahaman terhadap desain grafis atau desain komunikasi visual yang merupakan elemen penting dalam proses pembangunan kesadaran akan sebuah brand dan dapat membawa interaksi antara produk dengan target pelanggan. Oleh karena itu Disperindag Provinsi Bali bekerja sama dengan Institut Bisnis dan Teknologi Indonesia (INSTIKI) mengadakan pelatihan animasi dasar dengan memperkenalkan elemen dasar komunikasi visual dengan tujuan untuk peningkatan kompetensi pengelola IKM. Pelatihan yang berlangsung selama 3 hari ini diikuti oleh 30 peserta pengelola IKM. Peserta mendapat kesempatan praktek langsung dan berdiskusi dengan tenaga pengajar dan seluruh peserta.
Deskripsi Kesulitan Belajar Siswa Kelas XI MIPA SMAN 2 Solok Selatan Pada Materi Hidrolisis Garam
Authors: Salmar Pepteti  , Latisma DJ  
Published: September 2022

Penelitian ini bertujuan untuk mendeskripsikan kesulitan belajar dan mengungkapkan faktor penyebab kesulitan belajar yang dialami oleh siswa kelas XI MIPA SMAN 2 Solok Selatan pada materi Hidrolisis Garam. Penelitian ini bertujuan untuk dapat membantu guru memberikan solusi terbaik dalam mengatasi kesulitan belajar peserta didiknya, sehingga tujuan pembelajaran dapat tercapai sebagai mana mestinya. Penelitian ini dilakukan dengan menggunakan instrumen tes diagnostik berupa essay terstruktur kimia yang sudah valid dan teruji reliabilitasnya. Selain itu, pada penelitian ini juga dilakukan pemberian angket/kuisioner untuk mengetahui penyebab kesulitan belajar siswa, baik dari faktor internal maupun faktor eksternalnya. Hasil analisis data pada penelitian ini menunjukkan bahwa kesulitan belajar siswa pada materi asam basa di kelas XI MIPA 1 SMA 2 Solok Selatan berada pada kategori tinggi yaitu sebesar 62,5% dengan-faktor penyebab kesulitan belajar berupa materi penghambat yaitu stoikiometri sebesar (5,36%), persamaan reaksi larutan (18,75%), dan asam basa (49,11%). Faktor penyebab internal berupa minat belajar sebesar (59,2%), bakat (48,2%), motivasi (69,6%), serta kebiasaan belajar yang kurang baik sebesar (56,7%). Sementara itu faktor penyebab eksternal yang berpengaruh berupa aspek cara mengajar guru sebesar (55,7%), singkatnya waktu pelajaran kimia (51,8%), dan fasilitas sekolah sebesar (71,4%). Faktor lingkungan yang berpengaru berupa lingkungan keluarga sebesar (64,1%) dan lingkungan sosial sebesar (62,2%).
Pengaruh Kemampuan Menghafal Al-Quran terhadap Pemahaman Konsep Matematika bagi Siswa Madrasah Aliyah Pondok Pesantren Pancasila Kota Bengkulu
Authors: Fatmi Fatmi , Fatrima Santri Syafri  , Poni Saltifa  
Published: September 2022

Penelitian ini dilatar belakangi dengan adanya menhafal Al-Quran dapat meningkatkan kecerdasan otak sehingga dapat meningkatkan prestasi dalam belajar. Dalam hal ini peneliti ingin mengetahui apakah ada pengaruh kemampuan menghafal Al-Quran terhadap pemahaman konsep matematika siswa. Penelitian ini merupakan penelitian kuantitatif dengan jenis penelitian kuantitatif korelasional dengan subjek 19 siswa kelas XI Madrasah Aliyah Pondok Pesantren Pancasila kota Bengkulu. Teknik pengumpulan data denga soal tes tertulis dan dan lisan, dimana tes tertulis berupa soal pemahaman konsep matematika dan tes lisan berupa hafalan Al-Quran siswa. Analisis data yang digunakan yaitu teknik regresi sederhana. Dari hasil penelitian ditemukan bahwa terdapat pengaruh yang signifikan antara kemampuan menghafal Al-Qur'an terhadap pemahaman konsep matematika dengan hasil analisis data yang diperoleh nilai Thitung = 4.533 dan sig = 0,000. Nilai sig lebih kecil dari 0,05. Maka terdapat pengaruh positif antara kemampuan menghafal al-Qur’an dengan pemahaman konsep matematika.
Effect Of The Addition Of Guar Gum And Red Palm Oil On The Physical And Chemical Of Mellorine Sari Tempeh
Authors: Martha Erza Alfida , Jariyah Jariyah , Rosida Rosida 
Published: September 2022

The study aimed to determine the effect of the addition of guar gum and red palm oil on the physicochemical characteristics of mellorine sari tempeh and obtain the best combination on mellorine.The study used a Complete Randomized Design (RAL) two-factor pattern with three repetitions.Factor I is the addition of guar gum (v/v) 0.4%;0.6%; and 0.8%. Factor II is the addition of red palm oil 3%, 6%, and 9%. The results of this study showed that mellorine sari tempeh has met SNI ice cream standards and meets european patent specification of mellorine standards .The best treatment obtained from the addition of guar gum 0.8% and red palm oil 9% produces mellorine with protein content of 4.024%, fat content of 6,317%, overrun 18,03%, melting time of 23,53 minutes, antioxidant capacity of 7,121%, total solids of 39,06%, emulsion stability 95,86%, viscocity of 2123mPa.s and Vitamin A of 2,89mg/100gr.
Productivity And Efficiency Of Input Use For Rice Farming In Srikaton Village Buay Madang Timur District Oku Timur Regency
Authors: Saputra Dimas Adi , Prihtanti Tinjung Mary 
Published: September 2022

Efficiency of the use of inputs in the farming field in the effort to reach an optimal profit in the farming field and environment continuity in agriculture. The correct inputs placement will increase the efficiency and productivity in the rice farming field. This research aims to analyze the impact of the use of seeds, urea, phonska, sp36, pesticides, and labor on the productivity of rice farming and the efficiency level in the use of production factors in the rice farming field in Desa Srikaton, Buay Madang Timur District, East OKU Regency. The quantitative method is used in this research. The data are collected by using questionnaire. There are 60 participants which are determined by cluster sampling technique. Primary and secondary data are used as supporting data. The data are analyzed by using regression technique, using Cobb-Douglas production function model, and allocative efficiency analysis. The result shows that urea, phonska, pesticides, and labor had a positive impact on rice production, while seeds and sp36 had no effect on rice production. In Desa Srikaton rice farming field, the production inputs such as seeds, urea, sp36, pesticide, and labor have not efficient yet, while production inputs such as phonska fertilizer are not efficient.
Characteristics Of Flavoring Mulberry Leaves And Shrimp Heads With Enzymatic Hydrolysis Using Papain And Calotropin
Authors: Fajriyah Amalia Rosida , Winarti Sri 
Published: September 2022

Mulberry leaves are currently used as food for silkworms and livestock. Judging from the high protein content, it can be used as alternative flavoring. Mulberry leaves are combined with shrimp heads which high glutamic acid. Making flavoring is through a protein hydrolysis process using papain and calotropin enzymes. The purpose to determine the effect of concentration combination of papain and calotropin enzymes, as well as the hydrolysis time on flavoring characteristics. This study used a completely randomized design (CRD) two factors, enzyme combination concentration (1; 2; 3)% and hydrolysis time (1; 2; 3)hours. The best treatment was the flavoring with treatment enzyme combination concentration 3% and hydrolysis time 1 hour, with a characteristic hydrolysis degree 76.58%, dissolved protein 43.40%, water solubility index 0.087 gr/ml, oil absorption 1.20 ml/gr, water content 7.08% and flavoring yield 13.70% and organoleptic test results for taste 3.35 (slightly like), aroma 3.55 (slightly like), color 3.40 (slightly like) and overall 3.60 (somewhat like), and glutamic acid 783.07 mg/100g.
Keywords: Calotropin; flavoring; mulberry leaves; papain; shrimp heads
Ekolojik Ayak İzi Tarih Yazıyor: Dünya Limit Aşım Günü
Authors: DEMİREL Murat 
Published: September 2022

İnsanlık, özellikle sanayi devrimi ile birlikte son derece hızlı bir üretim ve tüketim çarkının içine hapsolmuştur. Thomas R. Malthus’u muhtemel kıyametin en azından tarihi konusunda haksız çıkaran teknolojik gelişme ve üretim artışları, artmakta olan dünya nüfusunu besleme kapasitesine sahipse de bugün talebe ilişkin artışlar ile insanlık fazladan bir gezegene daha ihtiyaç duymaktadır. Tabiidir ki böyle bir istek en azından şimdilik gerçekleşmiş durumda değildir. Arz ile talep arasındaki açık giderek büyümekte, kaynak erişimi problemlerini derinleştirmektedir.
Sürdürülebilir kalkınma hedefi ile sürdürülebilirlik vurgusunu kalkınmaya/büyümeye yapan insanlık, bugün gezegenin doğal kaynakları üzerinde her çağdan daha fazla baskı oluşturmaktadır. İnsanlık tarafından oluşturulan doğal kaynak talebi; gıda ihtiyacı, hammadde temini ve karbondioksit gazının özümsenmesi gibi başlıklar çerçevesinde hesaplanmaktadır. Bu hesaplama ile Ekolojik Ayak İzi kavramına ulaşılmaktadır. Ekolojik Ayak İzi kavramı insanlığın gezegen üzerindeki baskısını ölçülebilir, sayısal bir değer olarak sunmakta ve tanımlamaktadır. Ekolojik bir ekonomi tanımlaması geliştirmek amacına hizmet etmektedir.
Bu çalışma, tarihsel bir dönüm noktasında bulunan insanlık için Ekolojik Ayak İzi ve Dünya Limit Aşım Günü kavramlarına odaklanmaktadır. Güncel ve önemli kavramlar olarak Ekolojik Ayak İzi ve Dünya Limit Aşım Günü kavramlarının genel bir değerlendirmesini yapmaktadır. Sorunun ölçülebilir, sayısal değerlerle ifade edilmesinin küresel tehdidin anlaşılırlığını güçlendirdiği fikrinin altını çizerken gelecekte piyasa mekanizmasının üstleneceği role dikkat çekmektedir.