bluuebunny/crossref_metadata_2025_split huggingface dataset:
Riset Eksperimen: Whistleblowing System dan Literasi Tax Audit Terhadap Tindakan Tax Evasion
Authors: Supangat Mahesa Dicky Taruna , Apandi R. Nelly Nur 
Published: June 2022

AbstractThis research examines specifically about tax evasion action based on tax audit literacy as an internal factor of tax payers and the whistleblowing system’s condition as a control factor of the tax payers. The research method that used in this research is the experimental method with 2x2 factorial design. This research was conducted to undergraduate accounting studies of Indonesia University of Education that were selected using simple random sampling technique. Main hypothesis testing in this research uses Two Way ANOVA. The data that obtained is a tax evasion action in the form of amount of taxable income that will be reported (in percent), where as the result of the decision has previously received treatment of the condition of whistleblowing system and the existence of tax audit literacy. The result of this research in general indicate a decrease in tendency of someone will do the tax evasion. It can be achieved if the Directorate General of Taxation provide a good whistleblowing system as a control or the educational institution provide learning about tax audit literacy to their students.
Kesalahan Penetapan Harga oleh Usaha Mikro Kecil Menengah yang Menyebabkan Kesulitan Likuiditas
Authors: Wattimena Kevin Timothy , Irmansyah Irmansyah 
Published: June 2022

AbstractThis study discusses the failure of Small and Medium Micro Enterprises in pricing which has an impact on the disruption of PT X's liquidity. This study is to answer the research question, namely how the pricing method at PT. X, why failure on pricing can occur at PT X, why failure in pricing can disrupt the liquidity of PT X how the right solutions and evaluations to overcome the failure of pricing in PT X. This study discusses the causes of failure in setting prices at PT X. The purpose of this study is to provide a solution in overcoming the failure of pricing in PT X.This research is a qualitative study using a case study method. The results of this study explain that bad pricing will affect the disruption of cash flow taken from the side of current assets and cause liquidity problems in the company.Keywords. Pricing; liquidity; family business; microfinance AbstrakStudi ini membahas tentang kegagalan Usaha Mikro Kecil Menengah dalam penetapan harga yang berdampak pada likuiditas PT X. Penelitian ini untuk menjawab pertanyaan penelitian yaitu bagaimana metode penetapan harga pada PT. X, mengapa kegagalan pada penetapan harga dapat terjadi pada PT X, mengapa kegagalan penetapan harga dapat mengganggu Likuditas pada PT X bagaimana solusi dan evaluasi yang tepat untuk mengatasi kegagalan penetapan harga pada PT X. Penelitian ini membahas penyebab kegagalan dalam menetapkan harga pada PT X. Tujuan penelitian ini untuk memberikan solusi dalam mengatasi kegagalan penetapan harga pada PT X.. Penelitian ini adalah penelitian kualitatif dengan menggunakan metode studi kasus. Hasil dari penelitian ini menjelaskan bahwa penetapan harga yang tidak baik akan berdampak terganggunya arus kas yang berasal dari sisi aset lancar dan menyebabkan kesulitan likuiditas perusahaan.Kata kunci. penetapan harga; likuiditas; bisnis keluarga; keuangan mikro.
Apakah Kualitas Supreme Audit Institutions dan Tipe Hukum Negara Mempengaruhi Tingkat Korupsi?
Authors: Robiah Intan Siti , Apandi R. Nelly Nur 
Published: June 2022

AbstractEradicating corruption is important in sustainable development. This study aims to empirically examine the effect of SAI quality on the level of corruption, and to examine whether variable of state legal types can moderate the relationship between the two. Research using quantitative method with populations are all United Nations member countries in 2012, 2015, and 2017. The research sample was 55 countries. The level of corruption is proxied by Corruption Perception Index. SAI quality is measured using SAI index score, while the legal type variable is in the form of a dichotomy variable with two categories, civil law and common law. The results showed that the quality of SAI has a positive effect on the corruption perception indeks anf the state legal types strengthened the effect of SAI quality on the level of corruption. The implication of this study provide an empirical evidence to regulators that the role of SAI is very important in eradicating corruption.Keywords: civil law; common law; coruption perception index; SAI. AbstrakPemberantasan tindakan korupsi menjadi hal yang penting dalam pembangunan berkelanjutan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh kualitas SAI terhadap tingkat korupsi, dan menguji apakah variabel tipe hukum negara dapat memoderasi hubungan di antara keduanya. Penelitian menggunakan metode kuantitatif dengan populasi penelitian adalah seluruh negara anggota PBB pada tahun pengamatan 2012, 2015 dan 2017. Jumlah negara yang menjadi sampel penelitian sebanyak 55 negara. Tingkat korupsi diproksikan dengan Indeks Persepsi Korupsi. Kualitas SAI diukur menggunakan skor indeks SAI, sedangkan variabel tipe hukum berbentuk dikotomi (dummy) dengan dua kategori, civil law dan common law. Hasil penelitian menunjukkan bahwa kualitas SAI berpengaruh positif terhadap indeks persepsi korupsi dan tipe hukum negara memperkuat pengaruh kualitas SAI terhadap tingkat korupsi. Implikasi penelitian ini memberikan bukti empiris kepada regulator bahwa peran dari SAI sangat penting dalam mengurangi tindak korupsi.Kata kunci: civil law, common law, indeks persepsi korupsi, SAI
Pendidikan Dialogis nan Membebaskan: Kajian bagi Pendidikan Akuntansi (Kritis)
Authors: Widianingsih Luky Patricia 
Published: June 2022

AbstractThis article is motivated by the awareness that education must give freedom to learners in the process of producing and reproducing knowledge through the learning process. Realizing that education can bring changes to social realities, the educational paradigm must be changed to lead to an innovative learning culture. Therefore, this paper provides inspiration from the thoughts of an educational philosopher, namely Paulo Freire. The focus is on how Paulo Freire's thoughts can be useful for developing accounting education and scholarship as an alternative to critical paradigms. Relevant literature review is used as a research approach to describe ideas of thought. Dialogic education will encourage the realization of emancipatory and transformative goals. This article can have at least two implications. First, accounting can be understood more broadly in the perspective used to see the social reality of accounting where a critical approach can be an alternative that strengthens the contribution of accounting as an active science. Second, to achieve the first goal, the conventional approach used for knowledge transfer must also be transformed into a liberating dialogical approach to give learners the courage to be more innovative and creative in seeing their social reality.Keywords: accounting education, critical accounting, dialogic education, Paulo Freire's thoughts AbstrakArtikel ini dilatarbelakangi oleh kesadaran bahwa pendidikan harus memberikan kebebasan kepada peserta didik dalam proses produksi dan reproduksi pengetahuan melalui proses pembelajaran. Menyadari bahwa pendidikan dapat membawa perubahan pada realitas sosial, maka pendekatan pendidikan konvensional tidak dapat lagi dijalankan. Paradigma pendidikan harus diubah untuk mengarah pada budaya belajar yang inovatif. Oleh karena itu, tulisan ini bertujuan untuk menyajikan pendekatan alternatif dalam pendidikan akuntansi yang terinspirasi dari pemikiran seorang filsuf pendidikan, yaitu Paulo Freire. Fokus artikel ini adalah bagaimana pemikiran-pemikiran Paulo Freire dapat bermanfaat untuk mengembangkan pendidikan dan keilmuan akuntansi sebagai alternatif dari paradigma kritis. Tinjauan pustaka yang relevan digunakan sebagai metode untuk mendeskripsikan ide-ide pemikiran. Pendidikan dialogis akan mendorong terwujudnya tujuan emansipatoris dan transformatif. Artikel ini setidaknya dapat memiliki dua implikasi. Pertama, akuntansi dapat dipahami secara lebih luas dalam perspektif yang digunakan untuk melihat realitas sosial akuntansi dimana pendekatan kritis dapat menjadi salah satu alternatif yang memperkuat kontribusi akuntansi sebagai ilmu yang aktif. Kedua, untuk mencapai tujuan pertama, pendekatan konvensional yang digunakan untuk transfer ilmu juga harus diubah menjadi pendekatan dialogis nan membebaskan untuk memberikan keberanian kepada pembelajar agar lebih inovatif dan kreatif dalam memandang realitas sosialnya.Kata Kunci: pendidikan akuntansi, akuntansi kritis, pendidikan dialogis, pemikiran-pemikiran Paulo Freire
Pengaruh Literasi Keuangan Terhadap Pemilihan Investasi Pada Ibu Rumah Tangga di Kota Bandung
Authors: Kesumaningtyas Salsabila , Krisnawati Astrie 
Published: June 2022

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan terhadap pemilihan investasi. Hal ini dikarenakan dalam pengambilan keputusan investasi dibutuhkan literasi keuangan yang baik agar memperoleh tingkat pengembalian investasi yang maksimal dan terhindar dari penipuan investasi illegal. Kuesioner dibagikan kepada ibu rumah tangga di Kota Bandung sebagai sampel dengan jumlah sebanyak 400 responden. Pengambilan sampel menggunakan teknik non probability sampling dengan pendekatan purposive sampling. Selanjutnya, untuk menguji pengaruh antara Literasi Keuangan terhadap Pemilihan Investasi pada penelitian ini menggunakan analisis regresi linear sederhana, uji t, dan koefisien determinasi. Berdasarkan hasil analisis regresi linier sederhana dan uji-t, dapat disimpulkan bahwa literasi keuangan berpengaruh positif signifikan terhadap pemilihan investasi pada Ibu Rumah Tangga di Kota Bandung. This study aims to determine the effect of financial literacy on investment choices. This is because in taking investment, good financial literacy is needed in order to obtain the maximum investment return and avoid illegal investment fraud. The questionnaires distributed to housewives in Bandung as a sample with a total of 400 respondents. The sampling uses a nonprobability sampling technique with a purposive sampling approach. Furthermore, to examine the effect of Financial Literacy on Investment Selection in this study using simple linear regression analysis, t test, and the coefficient of determination. Based on the results of simple linear regression analysis and t-test, it can be concluded that financial literacy has a significant positive effect on investment choices in housewives in Bandung City.
Analisis Dampak Penerapan PSAK 73 Atas Sewa Terhadap Kinerja Keuangan Pada Industri Jasa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019
Authors: Maulana Jaka , Satria M. Rizal 
Published: June 2022

PSAK 73 merupakan standar akuntansi sewa terbaru yang mulai berlaku tanggal 01 Januari 2020 diadopsi dari IFRS 16. PSAK 73 akan mengarah pada kapitalisasi sebagian besar sewa operasi saat ini oleh lessee. Penulis menganalisis dampak standar akuntansi sewa terbaru pada laporan keuangan perusahaan dengan menggunakan metodelogi kapitalisasi kontruktif sewa yang sebelumnya sudah digunakan oleh penelitian sebelumnya Imhoff dkk (1991) PSAK yang kemudian sudah di modernisasi oleh Öztürk Meryem dan Sercemeli (2016) . Tujuan dari penelitian ini adalah untuk menguji laporan posisi keuangan lessee perusahaan setelah transisi ke standar pelaporan keuangan baru PSAK 73 yang akan berdampak pada perubahan rasio keuangan. Hasil studi menunjukkan bahwa jika sewa operasi di neraca akan menyebabkan peningkatan pada aset dan liabilitas serta penurunan pada ekuitas, akibatnya terdapat rasio yang mengalami dampaknya seperti peningkatan dalam rasio solvabilitas DAR dan penurunan rasio profitabilitas ROE.
Pengaruh Kesiapan dan Gaya Belajar Terhadap Prestasi Belajar Siswa
Authors: Nihaya Shella Siti , Yuniarsih Tjutju 
Published: June 2022

The main problem in this research was the low student achievement. This research aimed to measure the effect of readiness and learning style on students learning achievement. Eplanation survey is the method of this research with quantitative research approach. The population included all of the students of 10th grade of the Automation Skill and Office Management Program in SMK Nasional Bandung. The data analysis technique which used in this research was multiple regression analysis. Based on students' perception, the conclusion is the learning readiness was in the high category, students' learning style was in the effective category, and the students' learning achievement was in a moderate category. Hypothesis testing informed that the readiness and students' learning style had a significant positive effect on students learning achievement.ABSTRAKPermasalahan yang menjadi kajian penelitian ini ialah rendahnya prestasi belajar peserta didik. Adapun tujuan penelitian ini untuk mengukur pengaruh kesiapan dan gaya belajar terhadap prestasi belajar siswa pada mata pelajaran Kearsipan. Metode yang digunakan dalam penelitian ini adalah survey explanasi, dengan pendekatan kuantitatif. Populasi penelitian mencakup seluruh siswa Kelas X Program Keahlian Otomatisasi dan Tata Kelola Perkantoran di SMK Nasional Bandung. Regresi ganda digunakan sebagai teknik analisis data. Berdasarkan persepsi siswa yang menjadi responden, dapat disimpulkan bahwa kesiapan belajar mereka berada pada kategori tinggi, gaya belajar berada dalam kategori efektif, prestasi belajar berada dalam kategori sedang. Uji hipotesis menunjukkan bahwa kesiapan belajar dan gaya belajar berpengaruh positif signifikan terhadap prestasi belajar siswa.
Keterlibatan pekerja: studi kasus pada konteks sekolah menengah kejuruan negeri di Indonesia
Authors: Sari Reni Permata , Meilani Rini Intansari 
Published: June 2022

In every organization, employee engagement is one of the keys that affect the performance of individual workers and the organization as a whole. In the context of schools, teacher involvement is also very necessary because it will affect the improvement of the quality of education of particular schools as well as at national level. This article reports the results of a study that aims to determine differences in the level of teacher involvement based on demographic factors such as gender, education level, age, and years of service. By adopting the explanatory survey research method, data were obtained from 76 permanent teachers of a State Vocational School in Indonesia by administering a set of questionnaires. The questionnaire was developed under three dimensions of worker involvement variables, namely vigor, dedication, and absorption. The results of descriptive and inferential statistical analyses of the collected data indicate that there is no difference in the level of teacher involvement based on gender and teacher education levels, but there are differences in the level of teacher involvement based on the age factor and the teacher's tenure. The variability in the level of work involvement of teachers indicates the need to create a comfortable work environment and the fulfillment of complete facilities to support the teaching and learning process.ABSTRAKDalam setiap organisasi, keterlibatan pekerja(employee engagement) menjadi salah kunci yang berpengaruh terhadap performa individu pekerja maupun organisasi secara keseluruhan. Di konteks sekolah, keterlibatan guru pun sangat diperlukan karena akan berpengaruh terhadap peningkatan kualitas pendidikan di sekolah tertentu maupun secara nasional. Artikel ini melaporkan hasil penelitian yang bertujuan untuk mengetahui perbedaan tingkat keterlibatan guru didasarkan kepada faktor demografis seperti jenis kelamin, jenjang pendidikan, usia, dan masa kerja. Dengan mengadopsi metode penelitian survei eksplanatori, data diperoleh dari 76 guru tetap di sebuah SMK Negeri di Indonesia melalui penyebaran angket yang meliputi tiga dimensi variable keterlibatan pekerjayaitu vigor, dedication, dan absorption. Hasil analisis statistik deskriptif dan inferensial terhadap data yang terkumpul menunjukkan bahwa tidak terdapat perbedaaan tingkat keterlibatan guru berdasarkan faktor jenis kelamin dan jenjang pendidikan guru, namun terdapat perbedaan tingkat keterlibatan guru berdasarkan faktor usia dan masa kerja guru. Variabilitas tingkat keterlibatan kerja yang dimiliki guru mengidikasikan perlunya diciptakan lingkungan kerja yang nyaman serta pemenuhan fasilitas yang lengkap untuk mendukung proses pembelajaran yang diselenggarakan.
Komunikasi interpersonal sebagai determinan tehadap kinerja guru
Authors: Sojanah Janah , Rodiah Rika Siti , Kodri Kodri 
Published: June 2022

Teacher performance is not yet optimal as a focus of research reviewed by researchers. The fact is to improve performance can be influenced by certain factors, one that attracts the attention of researchers is interpersonal communication. In its implementation the researchers used the explanatory survey method and a questionnaire with a Likert scale model that researchers distributed to 72 respondents to gather data for the study. Researchers used the theory of Organizational Behavior Luthans and Gibson et al. Simple regression analysis is used in the technical analysis of this study. The results of this study indicate a positive effect of interpersonal communication on teacher performance. Judging from the value of the correlation coefficient of 0.466 with a determination coefficient of 21.70%. If interpersonal communication increases, performance will increase. ABSTRAKBelum optimalnya kinerja guru sebagai fokus penelitian yang dikaji oleh peneliti. Faktanya untuk meningkatkan kinerja dapat dipengaruhi oleh faktor tertentu, salah yang menarik perhatian peneliti adalah komunikasi interpersonal. Dalam pelaksanaannya peneliti menggunakan metode survey eksplanatory dan angket dengan model skala likert yang peneliti distribusikan kepada72 orang responden guna merumpun data untuk penelitian. Peneliti menggunakan teori Perilaku Organisasi Luthans dan Gibson et al. Analisis regresi sederhana digunakan dalam teknis analisis penelitian ini. Hasil penelitian ini menunjukan adanya pengaruh positif dari komunikasi interpersonal terhadap kinerja guru. Dilihat dari nilai koefisien korelasi sebesar 0, 466 dengan koefisien determinasi 21,70%. Jika komunikasi interpersonal meningkat, maka kinerja pun akan meningkat.
PENGARUH HEDONIC SHOPPING VALUE, UTILITARIAN VALUE, DAN STORE ATMOSPHERE TERHADAP IMPULSE BUYING PADA MINNISOU LIPPO PLAZA KENDARI
Authors: Shaleha Waode Maratun , Hamid Nisrina , Adnan Hakim Al Asy Ari 
Published: June 2022

ABSTRACT : The purpose of this research is to analyze the effect of hedonic value, utilitarian value and store atmosphere on impulse buying. The population in this study were consumers in Kendari City who had shopped and visited Minnisou Lippo Plaza Kendari. The population in this study is infinite which means unlimited. The number of samples in this study amounted to 96 respondents (based on the Lemeshow formula). Data analysis method in this research uses multiple linear regression. The results showed that hedonic shopping value has a positive effect on impulse buying, utilitarian value does not have a positive effect on impulse buying, store atmosphere has a positive effect on impulse buying, and hedonic shopping value, utilitarian value and store atmosphere together positively influence positive impulse buying. Keywords: Hedonic Shopping Value; Utilitarian Value; Store Atmosphere, Impulse Buying ABSTRAK : Tujuan dalam penelitian ini adalah untuk menganalisis pengaruh hedonic value, utilitarian value dan store atmosphere terhadap impulse buying. Populasi dalam penelitian ini adalah konsumen di Kota Kendari yang pernah belanja dan mengunjungi Minnisou Lippo Plaza Kendari. Adapun jumlah populasi pada penelitian ini bersifat infinite yang artinya tidak terbatas. Jumlah sampel dalam penelitian ini berjumlah 96 responden (berdasarkan rumus lemeshow). Metode analisis data dalam penelitian ini menggunakan regresi linear berganda. Hasil penelitian menunjukan bahwa hedonic shopping value berpengaruh positif terhadap impulse buying, utilitarian value tidak berpengaruh positif terhadap impulse buying, store atmosphere berpengaruh positif terhadap impulse buying, dan hedonic shopping value, utilitarian value dan store atmosphere secara Bersama-sama berpengaruh positif terhadap impulse buying. Keywords : Hedonic Shopping Value; Utilitarian Value; Store Atmosphere, Impulse Buying
LOAD BALANCING-FAILOVER METHODS USING STATIC ROUTE WITH ADDRESS LIST, ECMP, PCC, AND NTH FOR OPTIMIZING LAN NETWORK : A COMPARISON
Authors: Christanto Febrian Wahyu , Susanto Susanto , Priyanto Agus 
Published: June 2022

Internet network is a means of infrastructure to support the learning and working process. Some internet network problems that often occur are internet connection is lost, the connection is slow, and the output does not match the bandwidth that is owned. This can be accommodated by using 2 (two) internet modem units from different ISP combined with the Load Balancing process. Load Balancing used to combine two internet modems so that one connection can become a backup connection if the main connection is lost. Nowadays Load Balancing has 4 (four) methods, they are Static Router with Address List, ECMP, PCC, and Nth. The problem is choosing the best method for Load Balancing. This research uses the PPDIOO network development method. From the results of tests conducted in this research indicate the balance of internet access and bandwidth performance owned by ISP1 and ISP2 after the Load Balancing process is carried out. From testing 4 (four) Load Balancing methods, the results show that the Nth method produces 79.2% bandwidth by testing for 40 (forty) days. The conclusion is that the Nth method is more effective to be applied on a LAN network compared to other Load Balancing methods because it can divide the internet connection path when browsing, downloading, and can do a failover. Expectations going forward after applying Load Balancing Nth method can improve internet performance that is used every day for learning and working activities in an organization. Keywords: Load Balancing, Failover, Static Route with Address List, ECMP, PCC, Nth.
Comparing the Ability of FAST and CT scan in Determining Free Fluid in Stable Patients with Blunt Abdominal Trauma
Authors: Mohamad Karimi Naser , Anvari Motahare , Nezam al Hosseini Seyed Alireza , Raee Ali , Jafari Mohamadali , Zeinali Faeze 
Published: June 2022

Background: Blunt abdominal trauma (BAT) has a high rate of morbidity and mortality. In the past few years, focused assessment with sonography in trauma (FAST) and computerized tomography (CT) scan have been extensively utilized and studied in management of BAT. The present study aims to compare the diagnostic accuracy of FAST and CT scan in detection of free fluid in BAT patients.
Methods: In this cross-sectional study, patients with BAT were evaluated by both FAST and CT scans in Shahid Sadoughi Hospital, Yazd, Iran, from May 2017 to February 2018. The results were compared and the sensitivity, specificity, and accuracy of FAST and CT scan were calculated. In addition, the accuracy of FASTs performed by emergency medicine residents (EMR) was compared with those procedures performed by radiology residents (RR) in detecting abdominal free fluid following blunt trauma.
Results: In this study, 175 patients were participated and most of them were males. The commonest cause of trauma was a road traffic accident (RTA). When FAST was performed by EMRs, sensitivity was 96.3%, specificity 75%, 60% positive and 98.1% negative predictive values and 94.8% accuracy in true evaluating free fluid , and Sensitivity 97.5%, specificity 83.3%, 71.4% positive and 98.8% negative predictive values when FAST was performed by RRs.
Conclusion: Based on this study finding, it seems that FAST is highly sensitive, specific and accurate in the initial evaluation of patients with BAT.