bluuebunny/crossref_metadata_2025_split huggingface dataset:
Profitabilitas, Likuiditas, Ukuran Perusahaan dan Nilai Perusahaan
Authors: Damayani Kadek Asri , Wirawati Ni Gusti Putu 
Published: February 2022

The purpose of this study was to determine the effect of liquidity, profitability, and firm size on firm value. This study uses real estate and property companies from 2017-2019 listed on the Indonesia Stock Exchange as the population in this study. The method of determining the sample using purposive sampling technique. The number of research samples was 28 companies with an observation period of 3 years, resulting in 84 samples of observations. The hypothesis in this study was tested using multiple linear regression analysis techniques. The results of the analysis show that profitability, liquidity and firm size have a positive effect on the value of the property and real estate sector companies. So it can be concluded that profitability, liquidity and company size play an important role in determining the value of companies in the property and real estate sectors.
Keywords : Profitability; Liquidity; Firm Size; Firm Value.
Opini Audit Sebelumnya, Financial Distress, Auditor Switching dan Opini Audit Going Concern
Authors: Senjaya Kevin , Budiartha I Ketut 
Published: February 2022

This study aims to prove whether the previous audit opinion, financial distress, and auditor Switching on going concern audit opinion. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. Samples were obtained by purposive sampling method. The number of samples obtained is 43 companies. The data analysis technique used is the Wald test. Based on the results of the study, it is known that the previous audit opinion has no effect on the going concern audit opinion. Financial distress has a negative effect on going concern audit opinion. Auditor Switching has a positive effect on going concern audit opinion. The theoretical implication of this research is as an additional reference for further research related to going concern audit opinion and agency theory.
Keywords : Going Concern Audit; Previous Audit Opinion; Financial distress; Auditor Switching.
Carbon Emission Disclosure dan Nilai Perusahaan
Authors: Sari Kadek Heni Vitrya , Budiasih I Gusti Ayu Nyoman 
Published: February 2022

This study aims to obtain empirical evidence regarding the effect of carbon emission disclosures on company value in manufacturing companies on the IDX. The research uses stakeholder theory and legitimacy. The research population is all manufacturing companies listed on the IDX for the 2018-2019 period. The research sample is the annual report of manufacturing companies determined using purposive sampling technique. The data analysis technique used simple linear regression. The results of this study show that carbon emission disclosures have a positive effect on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2019. This means that the higher the disclosure of carbon emissions, the higher the value of the company.
Keywords: Carbon Emission Disclosure; Company Value.
Efektivitas Sistem Informasi Akuntansi, Kesesuaian Tugas, dan Pemanfaatan Teknologi Informasi pada Kinerja Pegawai
Authors: Udayana Dian Savitri , Juliarsa Gede 
Published: February 2022

Performance is the level of success achieved by a person in carrying out tasks compared to work standards or criteria that have been determined and agreed in advance. The purpose of this research is to provide empirical evidence regarding the effect of the effectiveness of the application of accounting information systems, the suitability of tasks with information technology, and the use of information technology on the performance of cooperative employees. This research was conducted at the Independent Farmers' Cooperative, Gadungan Village, Tabanan. The number of samples used as many as 40 samples, with the method used is the saturated sampling technique. Data was collected by means of a questionnaire. The analysis technique used is multiple linear regression analysis technique. The results of the study found that the effectiveness of the application of accounting information systems, task suitability, and the use of information technology had a significant positive effect on the performance of the employees of the Tani Usaha Mandiri cooperative in Gadungan Village, Tabanan.
Keywords : The Effect of The Efectiveness Accounting Information System Implementation; Duty Suitability; Utilization of Information Technolog; The Employee Performance.
Spesialisasi Auditor Memoderasi Kualitas Kantor Akuntan Publik, Opini Audit, Pergantian Auditor Terhadap Audit Report Lag
Authors: Sastrawan Rahman , Perdhana Ariefanda Iqbal , Toliang Ermina 
Published: February 2022

The purpose of this study was to analyze the effect of the quality of the Public Accounting Firm (KAP), audit opinion, and auditor turnover on audit report lag with auditor specialization as a moderating variable. The research was carried out on companies in the agricultural sector of the plantation sub-sector listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample data used were 13 companies with purposive sampling method, data were analyzed using the WarpPLS application with a Structural Equation Modeling (SEM) approach based on Partial Least Square (PLS), while the measurement of variables used dummy variables. The results show that the quality of KAP has a negative effect, so that it has an impact on shortening the audit report lag, while audit opinion and auditor turnover have no effect on audit report lag. Auditor specialization is able to strengthen the influence of audit opinion on audit report lag, so as to shorten audit report lag. Auditor specialization is not able to strengthen the effect of auditor turnover and KAP quality on audit report lag, so it can prolong audit report lag.
Keywords : KAP Quality; Audit Opinion; Auditor Change; Auditor Specialization; Audit Report Lag.
Pengaruh pelatihan terhadap kinerja karyawan di holiday inn resort bali benoa
Authors: Juliastuti Ni Made , Suarka Fanny Maharani , Sari Ni Putu Ratna 
Published: February 2022

Training is an effort to improve the skills, knowledge and performance of employees technically and can help employees to achieve certain skills and abilities in order to succeed in doing their jobs so that employees work according to existing operational standards of the company in order to improve employee performance. A complaint states that employee performance needs to be considered, so training is needed at the Holiday Inn Resort Bali Benoa. The purpose of this study was to determine the types of training at Holiday Inn Resort Bali Benoa and the effect of training on employee performance at Holiday Inn Resort Bali Benoa. Data collection techniques using observation, interviews, questionnaires, documentation and literature studies. The questionnaire was distributed to 100 respondents who were Holiday Inn Resort Bali Benoa employees with a proportional random sampling technique. The analytical method is descriptive qualitative and quantitative descriptive which includes the Likert scale, validity test, reliability test, simple linear regression analysis, correlation analysis, analysis of determination and t-test. The results of this study explain that the types of training conducted at the Holiday Inn Resort Bali Benoa are in-house training, inviting outside trainers and education and training programs. The results also showed a positive and significant effect of training on the performance of Holiday Inn Resort Bali Benoa employees. Training contributed 61.5% to employee performance, while the remaining 38.5% was influenced by other factors.

Keywords: Training, Employee Performance, Holiday Inn Resort Bali Benoa.
Mempelajari Laju Kerusakan Krim Kunyit - Lidah Buaya (Curcuma domestica Val. - Aloe vera) pada Berbagai Konsentrasi Phenoxyethanol selama Penyimpanan
Authors: Azizah Alfina Via , Mulyani Sri , Suhendra Lutfi 
Published: February 2022

This study aimed to: 1) Determine the effect of phenoxyethanol concentrations as a preservative of turmeric-Aloe vera cream. 2) Determine the right phenoxyethanol concentration to produce turmeric-Aloe vera cream with a longer self life and fulfil the requirement of SNI. This study used a Simple Linier Regression. The concentration of phenoxyethanol treatment consisted of 6 levels, namely 0% ; 0,2% ; 0,4% ; 0,6% ; 0,8% and 1%. Each treatment was repeated 3 times, so that 18 experimental units were obtained. The data was analysed using linier regression to showed the damage rate of turmeric-Aloe vera cream during storage. The variables observed in turmeric-Aloe vera cream are homogeneous, pH, specific gravity, viscosity, total phenol, total plate count, and yeast fungus score. The results of the study showed that the best concentrations of phenoxyethanol is 1% : homogeneous, pH 5, specific gravity 1,00130 g/cm3, viscosity 10400 cps, total phenol 6,33176 mg GAE/g, ALT 0 koloni/g dan AKK 0 koloni/g and also that is able to keep the physical properties of turmeric-Aloe vera cream in 41-53 weeks and can inhibits microbial growth until 6 weeks.
Keywords : turmeric, Aloe vera, preservative, phenoxyethanol
Konsentrasi Ekstrak Etanol Kulit Buah Kakao (Theobroma cacao L.) dan Suhu Pemanasan terhadap Karakteristik Krim Body Scrub
Authors: Rahayu Erna Sri , Wartini Ni Made , Wrasiati Luh Putu 
Published: February 2022

Cocoa pod husk extract can be used as a source of antioxidants in cosmetic preparations, namely cream body scrub. Cream body scrub is a type of cosmetic cleanser that is used to clean dead skin cells and nourish the skin. This study aims to (1) know the effect of the concentration of ethanol extract of cocoa pod and heating temperature on the characteristics of cream body scrub and to (2) determine the concentration of ethanolic extract of cocoa pod and the best heating temperature to produce cream body scrub. This study used a factorial randomized block design with two factors. The first factor is the concentration of the extract which consists of 3 levels, namely 1%, 2%, and 3%. The second factor is the heating temperature which consists of 2 levels, namely 65±2°C and 75±2°C. The results showed that the concentration of the extract and the heating temperature and their interactions affected the antioxidant capacity, antioxidant activity, pH, viscosity, spreadability, color, aroma and overall acceptance. Extract concentration of 3% and heating temperature of 65±2°C is the best treatment to produce cream body scrub with antioxidant capacity characteristics of 85.02±0.22 mg GAEAC/g, antioxidant activity 98.48±0.82 ppm (strong antioxidant), pH 6.66±0.02, viscosity 34200±200 cp, spreadability 4.78±0.10 cm, sensory evaluation: color 4.35±0.48(light brown to light brown), aroma 6.25 ±0.71 (fairly typical of cocoa to typical of cocoa) and overall acceptance of 6.25±0.71(like to very like).
Keywords: cocoa pod husk, concentration, temperature, characteristics, cream body scrub.
Pengaruh Konsentrasi Asam Stearat dan Lama Pengadukan Proses Gelatinisasi terhadap Karakteristik Komposit Bioplastik Maizena-Glukomanan
Authors: Haloho Reksi Julnigo , Hasojuwono Bambang Admadi , Suwariani Ni Putu 
Published: February 2022

This study aims to determine the effect of stearic acid concentration and the stirring time and also the interaction of both on the characteristic of the cornstarch-glucomannan bioplastic composite and also to determine the cornstarch-glucomannan bioplastic composite on the concentration of stearic acid and stirring time produce the best characteristic. The research used a factorial randomized block design. The first factor is the concentration of stearic acid consisting of 4 levels that is 0.1%; 0.2%; 0.3%; 0.4% (w/w). The second factor is stirring time consisting of 4 levels that are 3, 4, 5, 6 minutes. The observed variable on this study were tensile strength, elongation at break, modulus young, swelling, water vapour transmission rate (WVTR), biodegradation, and functional group profile. The data were analyzed of variant and continued with Duncan Multiple Range Test (DMRT). The result of this study indicate that the concentration of stearic acid and stirring time of gelatinization process has a very significant effect on the tensile strength, modulus young, swelling, water vapour transmission rate (WVTR), biodegradation, but the concentration of stearic acid had no significant effect on elongation at break. The interaction between treatments has a very significant effect on elongation at break. Concentration stearic acid 0.4% and stirring time 6 minutes treatment resulted in the best bioplastic composite with a tensile strength 22.17 MPa, elongation at break 8.55%, modulus young 260.87 MPa, swelling 81.58%, water vapour transmission rate 0.638 g/m2.hour and biodegradability 7 days. The composite of cornstarch-glucomannan and stearic acid consists of hydroxyl (O-H), carboxyl (C-O), carbonyl (C=O), and hydrocarbon (CH2)n.
Keywords : bioplastic, cornstarch, glucomannan, stearic acid, stirring time
Pengaruh Konsentrasi Penambahan Bubuk Kunyit (Curcuma domestica Val.) sebagai Pengampelas dan Antioksidan terhadap Karakteristik Krim Body Scrub
Authors: Megayanti SJ Ni Kadek , Wrasiati Luh Putu 
Published: February 2022

This study aims to determine the effect of the concentration of turmeric powder (Curcuma domestica Val.) as an abrasive and an antioxidant on the characteristics of a body scrub cream and to determine the concentration of adding turmeric powder (Curcuma domestica Val.) as an abrasive and an antioxidant to produce the best characteristics of body scrub cream. This study used a randomized block design with variations in the concentration of turmeric powder with six concentration (0%, 2%, 4%, 6%, 8%, and 10%). The treatments were grouped into 3 based on the time of making body scrub cream so that 18 experimental units were obtained. Data were analyzed by analysis of variance and continued with Tukey's test. The concentration treatment of adding turmeric powder greatly affects pH, viscosity, spreadability, adhesion, total phenol, and overall organoleptic acceptance. The concentration of adding turmeric powder 4% is the best treatment to produce a body scrub cream with the following characteristics: pH 6.52, viscosity 26.933.33 cp, spreadability 5.15 cm, adhesion 9.71 seconds, total phenol 3.19 mgGAE /g, separator ratio= 1, and overall organoleptic acceptance of 6.40 (like to like very much).
Keywords : Body scrub cream, Curcuma domestica Val., Antioxidant, Sandpaper
Peran Environmental Identity Terhadap Sikap Pariwisata Berkelanjutan Pada Masyarakat Desa Tuk-Tuk, Samosir, Sumatera Utara
Authors: Lauda Nikki , Christiawan Christiawan , Fransisca Nathalie , Kangginata Claresta , Elvinawanty Rianda 
Published: February 2022

This study aims to determine the existence of an environmental identity relationship to sustainable tourism attitudes in communities living in Tuk-Tuk Village, Samosir, North Sumatra. The hypothesis in this study is that there is a positive relationship between environmental identity and sustainable tourism attitudes in the people who live in Tuk-Tuk Village, Samosir, North Sumatra. The research subjects used in this study were 301 residents of Tuk-Tuk Siadong Village, Simanindo, Samosir. The sampling technique used was purposive sampling method. This research uses quantitative methods, research data is collected using a scale. The assumption test used consists of a normality test anda linearity test. Data were analyzed using Pearson Product Moment correlation test with the help of SPSS 20 for Windows. The results of the data analysis show that there is a positive relationship between environmental identity and the attitude of sustainable tourism in the people who live in Tuk-Tuk Village, Samosir, North Sumatra.
Keywords: Environmental Identity, Samosir, Sustainable Tourism.
Storynomics Bali Aga: Pemanfaatan Cerita Rakyat untuk Promosi Desa Wisata Sidetapa, Kabupaten Buleleng
Authors: Laksmita Sari Ida Ayu , Putra I Nyoman Darma , Purnawan Ni Luh Ramaswati , Suardiana I Wayan 
Published: February 2022

Stories about tourist attractions can add dimensions to the quality of the attraction and the tourist experience. This article analyzes the benefits of folklore in improving the quality of tourist attractions in Sidetapa Tourism Village, Banjar District, Buleleng Regency. The village, which is classified as an ancient Balinese village, has begun to develop itself as a tourist village and has a tourist attraction related to the village’s folklore. This qualitative research begins with identifying folklore and selecting those related to tourist attractions in Sidetapa Village. By using the storynomics approach, the selected stories are then arranged in two forms, namely the complete form and the concise form. This story is prepared for tourism-awareness groups that can be used as material in guiding tours. This article contributes to showing the reciprocal benefits of folklore and tourist attraction, in terms of the role of folklore to increase the dimensions of the quality of tourist attraction and the benefits of tourism activities in preserving folklore by introducing them to the public and tourists.
Keywords: folklore, storynomics, Sidetapa Tourism Village, tourist attraction, tourist experience
Peran Promosi Penjualan dalam Modifikasi Implementasi Technology Acceptance Model (TAM) Pada Niat Menggunakan E-wallet di Denpasar
Authors: Oktora P I Gede Nandya , Erliani Ni Kadek 
Published: February 2022

Electronic payments are a payment method that populer in Indonesia. One of the popular electronic payment methos is e-wallet. The development of e-wallet is supported by the increasing of e-wallet service providers and the increasing growth of merchants that serving payment with e-wallet. The aim of this research are to find out the effect of promotion, perceived ease of use, perceived usefullness on consumer’s attitude toward using and customer’s behavioural intention to use on e-wallet. The reseach was conducted with 300 respondends from different ranges of age in Denpasar City. The data is analyzed by PLS- based SEM. The result showed that promotion, perceived ease of use, and perceived usefullness had a positive and significant effect on consumer’s attitude toward using and consumer’s behavioural intentionto use e-wallet in Denpasar.
HUBUNGAN ANTARA AKTIVITAS FISIK TERHADAP KOORDINASI MATA TANGAN PADA LANSIA DI DESA GERIH
Authors: Parwangsa Ketut Resa Indar , Saraswati Putu Ayu Sita , Putra I Putu Yudi Pramana , Sutadarma I Wayan Gede 
Published: February 2022

Pendahuluan: Kemampuan fisik seseorang lambat laun akan menurun akibat dari proses penuaan. Koordinasi mata tangan merupakan salah satu kemampuan fisik yang menurun akibat penuaan. Suatu hubungan kompleks antara sistem visual dan motorik yang memiliki suatu tujuan seperti menunjuk, meraih, dan mencakup seluruh kegiatan sehari hari merupakan definisi dari koordinasi mata tangan. Salah satu cara untuk mencegah maupun meningkatkan fungsi koordinasi mata tangan yaitu dengan melakukan aktivitas fisik. Meningkatkan aktivitas fisik dipercaya sebagai tindakan pencegahan dan pengobatan terhadap penyakit dan kecacatan pada lanjut usia (Lansia). Tujuan dari penelitian ini adalah untuk mengevaluasi bagaimana hubungan aktivitas fisik terhadap koordinasi mata tangan pada lansia di Desa Gerih.Metode: Penelitian ini merupakan penelitian cross-sectional (potong lintang) dengan menggunakan teknik sampling total sampling. Jumlah sampel yang diperoleh pada penelitian ini adalah 44 sampel yang sesuai dengan kriteria inklusi, eksklusi dan drop out yang telah ditentukan. Pengumpulan data dilakukan dengan mengukur aktivitas fisik baecke index dan koordinasi mata tangan menggunakan alternate hand wall toss test.Hasil: Berdasarkan uji analisis non parametrik spearman rho didapatkan nilai p = 0,017 (p < 0,05) dan koefisien korelasi r = 0,359.Simpulan: Berdasarkan hasil yang didapatkan dari penelitian ini, bisa kita katakan bahwa terdapat hubungan antara aktivitas fisik terhadap koordinasi mata tangan pada lansia di Desa Gerih.
Kata Kunci: aktivitas fisik, koordinasi mata tangan, lansia
HUBUNGAN ANTARA KEKUATAN OTOT TUNGKAI BAWAH DENGAN RISIKO JATUH PADA LANJUT USIA DI DESA DAUH PURI KLOD, DENPASAR BARAT
Authors: Mustafa Dellania Grandifolia , Thanaya Sayu Aryantari Putri , Adiputra Luh Made Sri Handari , Saraswati Ni Luh Putu Gita Karunia 
Published: February 2022

Pendahuluan: Jumlah penduduk di Indonesia cukup padat, termasuk jumlah lansia yang akan terus meningkat. Tahun 2020 saja diprediksi jumlah lansia akan mencapai 27,08 juta dan akan terus meningkat setiap tahunnya. Pada lansia terjadi proses penurunan kemampuan fungsi organ dan sistem tubuh yang bersifat fisiologis yang merupakan akibat dari proses penuaan. Salah satu perubahan akibat penuaan adalah menurunnya kekuatan otot tungkai bawah yang akan menimbulkan dampak negatif seperti meningkatkan risiko jatuh. Penelitian ini bertujuan untuk apakah terdapat hubungan antara kekuatan otot tungkai bawah dengan risiko jatuh pada lansia.Metode: Penelitian ini adalah penelitian observasional analitik dengan desain cross-sectional yang dilakukan pada bulan Februari 2021. Sampel penelitian adalah orang lansia di Desa Dauh Puri Klod, Denpasar Barat dengan jumlah 65 sampel yang dipilih melalui teknik purposive sampling. Peneliti melakukan anamnesis dan pemeriksaan sesuai kriteria inklusi dan eksklusi, lalu mengukur kekuatan otot tungkai bawah menggunakan Leg dynamometer dan risiko jatuh menggunakan Tinetti balance and gait evaluation.Hasil: Analisis yang digunakan adalah analisis bivariat dengan uji Chi-square. Hasil analisis bivariat menunjukkan bahwa adanya hubungan yang signifikan (p=0,000), antara kekuatan otot tungkai bawah dengan risiko jatuh pada lanjut usia di Desa Dauh Puri Klod, Denpasar Barat.Simpulan: Dapat disimpulkam bahwa terdapat hubungan antara kekuatan otot tungkai bawah dengan risiko jatuh pada lansia di Desa Dauh Puri Klod, Denpasar Barat.
Kata Kunci: kekuatan tungkai bawah, risiko jatuh, lansia
GAMBARAN RISIKO TERJADINYA PENYAKIT PARU OBSTRUKTIF KRONIS PADA PEMAIN BRASS INSTRUMENT MARCHING BAND SMA DI DENPASAR
Authors: Putra I Made Andika Tresnanda , Antari Ni Komang Ayu Juni , Putri Sayu Aryantari Thanaya , Wiryanthini Ida Ayu Dewi 
Published: February 2022

Pendahuluan: Pemain alat musik tiup merupakan orang-orang yang secara terus-menerus dalam periode waktu yang lama melakukan kegiatan yang berhubungan dengan pernapasan. Oleh karena itu, pemain alat musik tiup berisiko mengalami perubahan mekanisme pada paru yang bisa menyebabkan terkena penyakit paru obstruktif. Pemain alat musik tiup banyak ditemukan di dalam tim marching band. Di Indonesia skrining awal risiko terjadinya Penyakit Paru Obstruktif Kronis (PPOK) bagi pemain alat musik tiup masih sangat jarang dilakukan sehingga kondisi fisik dari masing-masing pemain masih kurang diketahui. Tujuan dari penelitian ini adalah untuk mengetahui gambaran risiko terjadinya PPOK pada pemain brass instrument marching band SMA di Denpasar.Metode: Metode penelitian ini menggunakan metode penelitian deskriptif cross-sectional. Teknik pengambilan sampel pada penelitian ini menggunakan teknik total sampling dengan jumlah sampel sebanyak 50 orang. Skrining awal risiko terjadinya PPOK dilakukan dengan metode CAPTURE yang dapat mendeteksi secara dini adanya PPOK. Adapun faktor lain yang dicatat pada penelitian ini yaitu jenis kelamin, Indeks Massa Tubuh (IMT), dan kebiasaan merokok.Hasil: Hasil penelitian menunjukkan bahwa gambaran risiko terjadinya PPOK pada pemain brass instrument marching band SMA di Denpasar yaitu 66% tidak berisiko, 28% berisiko sedang, dan 6% beresiko tinggi mengalami PPOK.Simpulan: Responden dengan jenis kelamin laki-laki, IMT kategori kurus, dan yang memiliki kebiasaan merokok memiliki kecenderungan beresiko tinggi mengalami PPOK.
Kata Kunci: pemain alat musik tiup, PPOK, CAPTURE