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Indarwati, Penta

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2018 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to examines the effect of ownership structure on corporateperformance of manufacturing companies listed in BEI or Indonesia StockExchange for the period 2010-2013. Ownership structure consisted offoreign ownership, government ownership, managerial ownership,institutional ownership and family ownership. Corporate performance ismeasured by ROE (Return on Equity). This study is used 216 samples ofmanufacturing companies listed in BEI or Indonesia Stock Exchange forthe period 2010-2013. This study is used a multiple regression. The resultsshow that foreign ownership, government ownership, institusionalownership and family ownership have a positive and significant effect toCorporate performance. Managerial ownershiphas no influenceonCorporate performance.

Kelerek, Kelerek; Astohar, Astohar

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2018 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to examine variable-variable firm size, profitability,financial leverage, managerial ownership and devident payout ratio to findcompanies that perform income smoothing practices and that not doingincome smoothing practices listed in the Indonesia Stock Exchange (IDX) ofthe year 2008-2012. This study uses a quantitative approach, where the dataused for the study are the financial statements of the years 2008-2012. Thesamples are 265 companies for 5 years in companies listed on the IndonesiaStock Exchange and were selected using purposive sampling method.Subsequently the samples were classified into groups grader profit and notincome smoothing using Eckel. Analysis of the data obtained performed usinglogistic regression analysis. The test results of five independent variables usinglogistic regression showed that company size and financial leverage effect onincome smoothing practices while to profitability, managerial ownership , anddevident payout ratio has no effect on income smoothing practices

Hartono, R. Djoko Setyo

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2018 Sekolah Tinggi Ilmu Ekonomi Totalwin

Knowledge sharing is a process in which individuals exchange theirknowledge (implicit and explicit) and they create new knowledge together.Knowledge is an valuable source for organizations that cause to survive incompetitive environment and can be used to achieve competitive advantage.Knowledge can be available to individuals and organizations, therefore,there must exit conditions in the organization that people be able to sharetheir knowledge with other individuals. In such situation, organizationscan improve employees performance and also organizationsperformance.This paper explores the antecedents and consequencesknowledge sharing.This study argued that social interaction ties, shared vision and trustshould be associated with knowledge sharing. Next, theconceptualrelationship between knowledge sharingand individual performance,organizational performance, and organization competitive has beenestablished.

Mustofa, Fauzi; Minar Savitri, Dhian Andanarini

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2018 Sekolah Tinggi Ilmu Ekonomi Totalwin

Intellectual capitalis recognizedas a strategic asset that provides acompetitive advantage to the organization for superior performance in themodern era of the knowledge-based economy. This study aimed to examinethe effect of the components of the Intellectual Capital (VAICTM) to marketperformance is proxied by TVA , CAR and MtBV.The Value Added Intellectual Coefficient (VAICTM) methode is used tomeasure ofIntellectual Capital. This study uses data from 120 publicly listedcompanies in Indonesian Stock Exchange between the years 2008 to 2012. Itis an empirical study using Partial Least Square (PLS).The results show that: Intellectual Capital influences positively to marketperformance. Its prove that manufacturing companies in Indonesia have beenmanaging knowledge assets well so its important role in the formation ofadded value and contribute to the improvement of company's marketperformance.

Suprihati, Suprihati; Suhestiningsih, Suhestiningsih

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2018 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this study was to analyze theprofitability of stock prices. The test results show onlyROA and EPS variables only have a significant effect onstock prices, while the ROE and NPM variables have nosignificant effect on stock prices. 43.9% indicates thepresence of other factors not participating in thisobservation. Investors can use ROA and EPSconsiderations to invest

Novius, Andri

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2018 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study detected the differences of the company earning before publicly traded, at the moment of publicly traded, and after publicly traded in manufacture entities. The sample was 22 manufacture on Initial Public Offering from 2005 to 2007 by using financial statement during five yearsThe data analyzed by Wilcoxon stage. The result shown that there is the difference before go public and at the moment of publicly traded. So that presence earning management practice by management of entities in order to collect cash from investor. At the moment of go public, there is no difference, because the performance of entities become better and earning management practice fared well

Yenni Yenni; Andi Tenri Angka

JURNAL KEPERAWATAN SISTHANA 2018 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

The aim of this research is to determine the description of adolescent knowledge about the early symptoms of sexually transmitted diseases based on the definition, early symptoms and types of STDs at SMA Negeri 11 Makassar. The type of research used was descriptive research, to determine adolescent knowledge about the early symptoms of sexually transmitted diseases at SMA Negeri 11 Makassar in 2018. The results of research conducted on 50 respondents at SMA Negeri 11 Makassar showed that there were 49 people (98 %) of respondents who answered correctly about the definition of sexually transmitted diseases, 47 people (94%) answered correctly about the symptoms of sexually transmitted diseases and 47 people (94%) answered correctly about the types of sexually transmitted diseases. From the results of the research the author draws the conclusion that adolescent knowledge based on the definition of sexually transmitted diseases is good with the highest percentage of 98%, based on the symptoms of sexually transmitted diseases is good with the highest percentage of 94%, based on the types of sexually transmitted diseases is good with the highest percentage of 94 %. It is recommended that students of SMA Negeri 11 whose level of knowledge is in the good category to be maintained and who are still lacking to motivate themselves to study and seek more information about sexually transmitted diseases.    

Parei, Atin Carolina; Andraini, Fitika

DINAMIKA HUKUM 2018 Universitas Stikubank

The issue of legal protection for consumers is one that is championed in order to provide protection for the community as consumers. BPOM Semarang City has the duty to provide services for the community to supervise the circulating products to ensure their safety, however, there are still products that contain hazardous substances in circulation. Therefore this thesis is entitled "The Function and Role of BPOM in Consumer Protection Against Foods Containing Hazardous Ingredients in Semarang City".                The problem under study is to find out how the function and role of BPOM in dealing with food containing hazardous ingredients, what efforts have been made by BPOM on foods containing hazardous ingredients and the rights obtained by consumers in order to be safer against substances that contain hazardous ingredients.                The research method used is the type of normative juridical legal research. Specific research is descriptive analysis of primary and secondary data sources. Data collection methods used are interviews and literature study with research locations at BPOM Semarang City.             Based on the research obtained shows that the position of consumers is weak compared to producers, so consumers need the existence of UUPK and POM agencies as supervisors on the feasibility and safety of drugs and food to avoid losses suffered by consumers considering that there are still dangerous substances in the circulating products. The role of the government needs to be maximized in controlling, supervising and coaching and counseling to consumers and businesses.

Kustiyono

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2018 LPPM Universitas Sains dan Teknologi Komputer

SMP Muhammadiyah Salatiga designing a Website which is also integrated with social networking is equipped with  several  facilities,  such  as  school  bulletin  board,  news,  articles,  schedule of  events,  photo  gallery,  downloadable content and web forums to provide convenience to members for sharing online. This  study  was  developed  using  the  method  of  system  development  Research  and  Developmnet  [1]  which consists  of:  Research  and  Information  Collection,  Planning,  Develop  Preliminary  Form  of  Product,  Preliminary  Field Testing,  Product  Revision  Main,  Main  Field  Testing,  Operational  Product  Revision,  Operational,  Field  Testing,  Final Product Revision, Dissemination and Implementation using the programming language PHP with MySQL database. The results showed that the system serves as a medium of information kominukasi with students, teachers, employees, alumni and the community as well as a media campaign.

Chotimah, Chusnul; Kartika, Andi

Dinamika Akuntansi Keuangan dan Perbankan 2018 Faculty of Economic and Business Universitas STIKUBANK

This study aims to examine and analyze empirically on the influence of gender, pressure of obedience, task complexity, and experience of auditors on audit judgment at auditors KAP Semarang, Solo and Yogyakarta. The population used in this study are all auditors KAP Semarang, Solo and Yogyakarta. The sampling method used is convenience sampling, which is sample selection based on convenience, so the author has the freedom to choose the most rapid and easy sample. In this study, the dependent variable used is audit judgment, while the independent variable consists of gender, pressure of obedience, task complexity, and experience of the auditor. Data analysis technique using multiple linear regression analysis. The results showed that gender has a positive and significant impact on audit judgment. The pressure of obedience has a positive and significant impact on audit judgment. The complexity of duties has a positive and significant impact on audit judgment. The experience of auditors has a positive and significant impact on audit judgment.Keywords: gender, pressure of obedience, task complexity, auditor experience and audit judgment

Aini, Nur; Susilowati, Yeye; Indarti, Kentris; Age, Ratna Fauziyyah

Dinamika Akuntansi Keuangan dan Perbankan 2018 Faculty of Economic and Business Universitas STIKUBANK

This study aims to examine and analyze the Influence of Corporate Age, Company Size, Leverage, Liquidity, Profitability and Environmental Performance on Disclosure of Islamic Social Reporting on companies listed in Jakarta Islamic Index (JII) in 2012 – 2015. Object of research on companies listed in Jakarta Islamic Index (JII) in the first period in 2012 - 2015 and obtained 56 companies that become the sample. Sampling technique using purposive sampling. The data analysis used in this research is OLS (Ordinary Least Squerst) multiple linear regression, to get a complete picture about the influence of each independent variable to the dependent variable.The results of this study found firm age, firm size, and liquidity significantly positive impact on the disclosure of Islamic social reporting, while leverage, Profitability and Environmental performance does not affect the disclosure of Islamic social reporting. Keywords: ISR, age of firm, company size, leverage, liquidity, profitability, environmental performan

Salipadang, Welly; Jao, Robert; Beauty, Beauty

Dinamika Akuntansi Keuangan dan Perbankan 2018 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this study was to investigate the effect of Good Corporate Governance mechanism including managerial ownership, institusional ownership, independent commissioner, and audit committees on the timeliness of financial reporting and stock return. This research represents the empirical test which used purposive sampling techniques in data collection. Data were collected using a secondary data from manufacturing company listed in Indonesian Stock Exchange 2015-2016. The results of this study indicate that the managerial ownership and institusional have a significantly and positively effect to the timeliness of corporate financial reporting. Independent commissioner and audit commitees have a positively effect but not significantly to the timeliness of corporate financial reporting. Furthermore, institusional ownership have a significantly and positively to the stock return. Managerial ownership, institusional ownership, and audit commitees have a positively effect but not significantly to stock return. But on the otherhand, the timeliness of corporate financial reporting do not have significantly and positively effect to stock return. Keywords: managerial ownership, institusional ownership, independent commissioner, audit committees, timeliness of financial reporting, and stock return

Marsela, Silviya Yenni; Maryono, Maryono

Dinamika Akuntansi Keuangan dan Perbankan 2018 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this research is to examine and analyze the influence of good corporate governance, Leverage, profitability and company size to earnings quality. The population is the entire company included in the CGPI ranking for the period of 2013-2016. Sampling technique using purposive sampling. The sample criteria in this study are (a) Companies that follow CGPI ranking in 2012-2016. (b) Companies listed on the Stock Exchange (c) The Company earns a positive profit. Analyzer used is multiple linear regression. The results of the analysis can be concluded that: Good corporate governance positive effect on earnings quality. Leverage has no effect on earnings quality. Profitability has no effect on earnings quality. Company size has a positive effect on earnings quality. Keywords: good corporate governance, leverage, profitability, firm size and earnings quality

Alfasadun, Alfasadun; Hardiningsih, Pancawati; Wakhidati, Indri Nur

Dinamika Akuntansi Keuangan dan Perbankan 2018 Faculty of Economic and Business Universitas STIKUBANK

This study aims to analyze the effect of the Original Income, the difference between the expenditure budget, and the Area of Capital expenditure with economic growth as a moderating variable. Population in this research is Regency / City of Province of Central Java counted 35 which consist of 29 regency and 6 municipality. Sample Samples selected were 35 districts / cities with census technique. Secondary data retrieval method using report from BPS in Regency / Municipality of Central Java Province. The analysis used multiple linear regression model of moderation model with the basis of interaction. The results showed that PAD has a positive effect on capital expenditure. Similarly, SiLPA has a positive effect on capital expenditure. The area has positive effect on capital expenditure. Economic Growth is a positive influence on capital expenditure. Economic growth strengthens the effect of PAD on capital expenditures. While Economic Growth is not proven to strengthen the influence of SiLPA on capital expenditure. Keywords: local original revenue, SiLPA, area, economic growth, capital expenditure

Widati, Listyorini Wahyu; Nafisah, Siti

Dinamika Akuntansi Keuangan dan Perbankan 2018 Faculty of Economic and Business Universitas STIKUBANK

This study aimed to analyze the influence of the company's growth, profitability, asset structure, business risk, tax and liquidity to funding decisions on manufacturing companies listed in Indonesia Stock Exchange.The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. Sample selection is done by purposive sampling method. Data were processed as many as 242 companies. Mechanical testing data is by using multiple linear regression analysis.The results of analysis show that the variable asset structure and tax significant positive effect on funding decision, the variable  liquidity (current ratio) significant negative effect on funding decision, while the variable  business risk does not affect to the funding decision on Manufacturing companies listed on the Indonesia Stock Exchange.Keywords: asset structure, business risk, tax, liquidity and funding decision

Oktovia Rukfani

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2018 Universitas Sains dan Teknologi Komputer

The development of technology is now something that is universal and can be utilized in various human lives. One of them is in business. In this era, it is undeniable that a computer is a component that must be owned by a company in running its business, in order to assist in processing data and help improve the quality of work and quality of service. In this case, Eka Jaya Electronics Shop is used as a place of research, because in this place the system is still manual and not well managed, so that errors often occur in making reports and in processing stock. The purpose of this study is to provide convenience when processing sales, purchasing, product data, supplier data and customer data, minimizing errors in recording. The research method used in this study is to use the R & D (Research and Development) method. This method is used to produce a certain product that is analytical and its effectiveness can be tested so it can be used in the wider community. In designing the system tools used are Flowcharts, Entity Relationship Diagrams and Context Diagrams, while for data collection using observation, interviews, and literature study. Database application development tools using MySQL and programming languages ​​using Visual Basic 6.0. With this information system, transaction data processing can be computerized so as to reduce errors in reporting. Keywords: Accounting Information Systems, Sales and Purchases, R&D Methods

Hajar Nuris Sofa

JURNAL ILMIAH KOMPUTER GRAFIS 2018 UNIVERSITAS STEKOM

Rapid technological advances have a strong influence on various fields of life, one of which is the field of education. In the field of computer education is a familiar tool for use in the learning process. An educational institution such as a school certainly needs a learning medium as one of the methods in the teaching and learning process. SDN 4 Krajan Kulon is one of the educational institutions that always strives to improve quality both in terms of achievement and service. SDN 4 Krajan Kulon needs a learning media that can support the learning process to improve student performance that is still lacking, especially in science subjects. The solution offered in this study is a learning media with self direct learning method that makes it easy for users to understand the material being studied. This research uses the Research and Development (RnD) product development method, using 6 out of 10 research stages, namely potential and problems, data collection, product design, design validation, design improvement and product trials. The results of this study are to produce learning media with the method of self-direct learning. As for the validity value of the media expert at 2.7 which is declared feasible, while the validity value of the material expert is 3.4 which is declared feasible, and increases the average grade of the class of students 4 SD is 12% from the initial average score of 71 to 83.56.

Rafika Ade Ristiyawati

JURNAL ILMIAH KOMPUTER GRAFIS 2018 UNIVERSITAS STEKOM

SP-Plast screen printing is a company engaged in the field of printing that uses tools or screen printing media. Company profile is a promotional media that can be used to support promotions that already exist on screen printing SP-Plast. Based on sales data available on SP-Plast screen printing, there was a decrease in the number of sales from March - May 2017. SP-Plast screen printing requires a media to help more attractive promotions to attract clients and keep customers from switching to other companies without eliminating the previous promotional media, namely with an interactive multimedia company profile. Company profile can be used to improve the presentation of company identity which was previously still in the form of print media, namely banners and business cards. The results of this design in the form of an interactive multimedia-based company profile that contains the history, vision & mission, screen printing production processes, contacts, and addresses SP-Plast screen printing. The results of this study are based on the validation test assessment of users is 3.13. These criteria are in the range of 2.51 - 3.25 which is included in the effective category, so this company profile tool can be said to be feasible.

Eka Maleka Hayati

JURNAL ILMIAH KOMPUTER GRAFIS 2018 UNIVERSITAS STEKOM

This study aims to design learning media that can increase enthusiasm, motivation and understanding of students towards Javanese script material, as well as media that can be used by teachers in learning Javanese language learning activities by reading Javanese characters and their partners. The method used by researchers is the R&D (Research and Development) method while the method used in the development of instructional media is the waterfall method. The material presented in the Javanese script learning media are (1) Introduction of Javanese script, (2) Sandhangan, (3) Couples, (4) Swara script, (5) Wilangan. In making learning media researchers used Adobe Flash CS6 software, CorelDraw X5, Adobe Photoshop CS6 and Adobe audition CS6, with the final product being an interactive CD (Compact Disk). Validation test from material experts and media experts got the criteria of "good" - "very good", while the results of the final product trial evaluation with 52 students stated "agreeing" - "strongly agreeing" with the use of Javanese script learning media. thus the Javanese alphabet learning media on elementary students of Muhammadiyah Weleri was declared feasible to be used in learning activities to read and understand Javanese script.

Rifky Hadi Ihsan; Efendi Efendi

JURNAL ILMIAH KOMPUTER GRAFIS 2018 UNIVERSITAS STEKOM

Multimedia-based learning media is a method of learning that can interact with its users besides having animated explanations of material. The problem at SMK Wisudha Karya Kudus about learning mechanical engineering drawings using AutoCAD is the difficulty of understanding the tools in the AutoCAD application, it becomes unattractive and difficult to understand the material in the teaching and learning process. The purpose of this research is to create an interactive learning media for machine engineering drawings using AutoCAD semesters I and II as media to assist student learning processes, providing alternative learning media to help teachers choose the right learning model for students. This type of research method uses the R&D method, the methods used include descriptive, evaluative and experimental methods. Descriptive method is used to collect data about existing conditions, evaluative methods are used to evaluate the trial process of developing a product and the experimental method is used to test the efficacy of the product produced. The results of this study are application programs, applications that have been designed can be used as an alternative to solving problems in SMK Wisudha Karya Kudus. By using electronic media in learning media, the benefits of creating alternative solutions from existing problems, namely in the form of Machine Engineering Image Learning Application, are able to provide complete video tutorials according to the basic competencies that the authors take from the source of mechanical engineering drawing books.