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moh muthohir; Laksamana Rajendra Haidar; Husamuddin Islami

Jurnal Elektronika dan Komputer 2018 STEKOM PRESS

The purpose of this research is to produce tangible results in providing comfort or convenience in turning on or off the night life at home everyday, especially for people who forget to turn off the lights. The method used in making microcontroller-based home lighting control using an android smartphone is. This research method consists of several stages, analysis methods, design methods, implementation testing methods, and maintenance. The results achieved are improving the aspects of comfort and convenience for agencies, where this series of tools works after bluetooth devices are available on android smartphones. connected to a bluetooth module which is connected to the Arduino microcontroller. Basically, the principle of using this tool is that users must be able to operate a smartphone based on the Android operating system. The conclusion of this research is that the Arduino-based light control device using bluetooth can fulfill its function to control the lights properly and the device is designed to be minimalist and safety so it is safe to use.

Jatmiko, Robby

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

This research analyzes the effect of perception on customer orientationand perception on company reputation on perception of strategic serviceorientation and its impact on customer satisfaction. The research problem isbased on 2 (two) issues: first is research gap based on previous researchbackground for example, referring to the borders and direction of researchwill come on and inconsistent with previous findings such as in Homburg etal., ( 2002); Chenet et al., (2000); Pelham, (1997); Doney and Cannon(1997). And the second comes from the research problems, which is found inthe data that gives an overview of the condition of PT. MandalatamaArmada Motor deals with the targets and sales realization of "Honda"brand products in Semarang region, where in 2005 PT. MandalatamaArmada Motor can not meet the targeted marketing of 869 units and canonly be realized 725 or 83% only.A model has been developed and five hypotheses have been formulatedto address this research problem. Sampling technique is purposive method(purposive sampling). Respondents from this study amounted to 120respondents, where respondents are customers of PT. Mandalatama ArmadaMotor. The data analysis tool used is Structural Equation Modeling (SEM)in AMOS 4.01 program. The results of this research data analysis show themodel and research results can be received well. And furthermore the resultsof this study prove the influence of perceptions on customer orientation toperceptions of strategic service orientation is a significant positip.Perceptions of a company's reputation have a positive effect on perceptions ofstrategic service orientation. Perceptions of customer orientation have apositive effect on customer satisfaction. And the influence of perceptions onthe company's reputation on customer satisfaction is a significant positively.As well as perceptions of the orientation of strategic services positively affectcustomer satisfaction

Novianti, Frida Putri; Astohar, Astohar

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

This study aims to examine the effect of the level of financial distress,corporate governance mechanisms and the quality of public accounting firmsto accounting conservatism. Accounting conservatism is the dependentvariable in this study is measured by the size of the accrual. Independentvariables measured include levels of financial distress, managerialownership,institutional ownership, the proportion of independent board,board size, audit committees, the number of partners who have permissionaccountants and public accounting firms size. The control variables in thisstudy are firm size and leverage.The populationof thisresearchis a property companylistedinIndonesiaStock Exchange (IDX) in 2009 to 2011. The total study sample was 31companies determined through purposive sampling. Useful analysis of data isdone with the classical assumption and hypothesis testing with multiplelinear regression method. The results of this study indicate that board sizeand firm size control variable positive influence on conservatism.Institutional ownership, audit committees and the quality of the publicaccounting firm based partner who has a negative effect on accountantlicense conservatism. For the level of financial difficulty, managerialownership, the proportion of independent board, the size of the firm and thecontrol variables do not leverage positive influence on conservatism.

Imaningati, Sri; Sari, Novita

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

This study aimed to examine the effect of goodwill, research anddeveopment (RnD) as well as the intellectual capital of the firm's marketvalue. Sampling method used is purposive sampling with the followingcriteria: (1) the Issuer is in the manufacturing industry that registered sharesare actively traded on the Indonesia Stock Exchange during the period from2009 to 2013, (2) the Issuer to publish a full annual financial statements forthe period December 31, 2009 - December 31, 2013, (3) the Issuer has arecord stock price at the close end of the year, (4) the Issuer has the value ofintangible assets is positive and (5) Has the complete data related to thevariables used in this study.Based on these criteria, of the 142 companies listed in the IndonesiaStock Exchange acquired 28 companies were used as a sample. Analyzerused to test the hypothesis of this study is multiple regression analysis.Theresult showed that (1) Goodwill negatively effect the market value of thecompany, (2) Research and development (RnD) positive effect about themarket value of the company and (3) Intellectual capital positive effect on themarket value of the company.

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

Supriyanti, Luluk; Astohar, Astohar

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

This study aims to determine whether the independent variables thatOperating Expenses to Operating Income and Loan to Deposit Ratio, andNet Interest Margin as a moderating variable jointly significantly affectearnings changes. As well as to determine which variable partial effect onearnings in the banking changes listed in Indonesian Banking Directory.Based on the above objectives, the study was conducted using purposivesampling method, meaning that the sample in this study were selected basedon specific criteria. The sample in this study from the year 2006 - 2012amounted to 90 banks. Data collection techniques based on secondary data.In this study, the secondary data obtained from the financial statements ofbanks registered in Indonesian Banking Directory in the year 2006-2012 .The results of hypothesis testing using t-test, showed that thevariable BOPO ratio has no significant influence on changes in income andLDR have a significant negative effect and not to changes in bank earnings .As for testing moderating ie, the variable is not a variable net NIMmoderating influence of variables on BOPO and LDR variables to changesin earnings in the bank listed in the directory of Indonesian banking (DPI).

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.

Rahmadhani, Sari

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

This study aimed to examine the effect of disclosure of intangible assetsin the banking company. Disclosure of intangible assets is an importantconcern for modern accounting disclosures aimed determine the ability of anintangible asset in improving profitability, productivity and marketvaluation. New types of intangibles such as employee competence,relationships with customers, simulation models, administration andcomputer systems are not recognized in the financial reporting model andconventional management. Testing of intangible assets is done by using thecomponents of capital, namely Physical Intellectual Capital, Human Capital,Structural Capital.This research was conducted by a quantitative method using secondarydata. The population of this study was obtained from the banks listed on theIndonesia Stock Exchange in the period 2008 - 2011. The study sample was12 Banks are selected using purposive sampling method. Analysis techniquesused is by using multiple linear regression model using SPSS. The resultsshowed results provide empirical evidence that the Physical capital does notaffect the profitability, productivity, and penilaiaan banking market inIndonesia. While human capital affect the profitability and marketpenilaiaan, but has no effect on the pebankan produkivitas. Structural capitaldoes not affect the profitability and market penilaiaan, but the effect on theproductivity of banking in Indonesia.

Murdapa, Purnama Andry

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

This study aims to examine and analyze the effect of workload,compensation and intrinsic motivation on employee productivity (studies onPT. Bank Perkreditan Rakyat Agung Sejahtera Semarang).The method usedin this sampling technique is to use a census or a sample saturated. Thesample used in this study was 50 respondents who constitute the entirepopulation. The method of data analysis used is multiple linear regressionanalysis. The results of the t test, workload, compensation and intrinsicmotivation positive and significant impact on employee productivity. F testresults indicate that all the independent variables have a significant effecttehadap employee productivity. The coefficient of determination (R2) of 0.510which shows that 51% of employees' work productivity variable can beexplained by the independent variable workload, compensation and intrinsicmotivation, while the remaining 49 % is explained by other variables.

Rahmanti, Ainnur; Raharjo, Kukuh

Jurnal Kesehatan Medika Udayana 2018 Sekolah Tinggi Ilmu Kesehatan Kesdam IX/Udayana

Hemodialysis is an action used in kidney failure patients to remove and clean up metabolic waste substances and other toxic substances. So you have to undergo hemodialysispatients undergoing hemodialysis must be limited to administration of fluids. The consequences of fluid restriction can lead to complaints of thirst and xerostomia. Giving xylitol gum can stimulate saliva to overcome xerostomia. The purpose of this case study is to describe the application of xylitol gum to reduce xerostomia in patients. The method used in this study is Quasy Experiment. The instrument used was SXI-D (Summated Xersotomia Inventory-Dutch Version). Subjects of 2 people over the age of 30 years. The intervention was done in the form of chewing 2 grains of xylitol gum 3 times a day after a large meal and brushing his teeth for 2 consecutive weeks. The results of case studies on subject 1 showed a decrease in xerostomia before being given the first hemodialysis measurement intervention, namely 23 severe xerostomia, on the last day of intervention, 7 mild xerostomia. In subject 2 there was a decrease in xerostomia before the first. gum administration is recommended as a nursing intervention in the management of patients with hemodialysis measurement intervention was given, 23 severe xerostomia, on the last day of intervention, 10 mild xerostomia. The application of xylitol xerostomia.

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

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.

Kelvin, Chen; Daromes, Fransiskus E.; Ng, Suwandi

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

The purpose of this research was to investigate the effect of carbon emissions disclosure on financial performance, operational performance and cost of equity, the influence of financial performance, operational performance, and cost of equity on firm value, and to investigate the effect of carbon emissions disclosure on firm value mediated by financial performance, operational performance, and cost of equity. Population used is the whole company public listed in Indonesia Stock Exchange period 2013- 2015. Number of samples are 86 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The result of analysis show that carbon emissions disclosure have positive and significant effect on financial performance, operational performance and cost of equity. While financial performancebhave positive but not significant effect on firm value, operational performance have positive and significant effect onfirm value, and cost of equityhave negative and significant effect on firm value. This research also shows that the operational performance and cost of equity plays a role in mediating carbon emissions disclosure on firm value, while financial performance do not mediate the effect of carbon emissions disclosure on firm value. The implication is the firms should pay more attention to the company's relationship with the surrounding environment so that the company's image can be improved because the firm’s sustainability are not only determined by the level of profitability, but also they have to combine economic performance, the concentration of social justice, and responsibility towards environmental sustainability. Keywords: carbon emissions disclosure, financial performance, operational   performance, cost of equity and firm value

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

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

Anggit Grahito Wicaksono, Ratna Widyaningrum

Adi Widya: Jurnal Pengabdian Masyarakat 2018 Lembaga Penelitian dan Pengabdian Masyarakat

This community service aims to (1) provide understanding in the preparation of learning tools that are integrated with environmental education, (2) socialize innovative programs as an effort to realize the school’s cares and cultured environment, and (3) inculcate the attitude of environmental concern and scientific attitude to students of elementary school. The place of the community service is done in SDN Prawit I No. 69 Surakarta. Methods of implementation of community service include: (1) the approach method undertaken from the survey, licensing and motivation stages for the teacher to be trained (2) the method of program implementation, including the preliminary stage, the socialization and audience stage, the implementation stage and the final evaluation stage. The expected output targets is the teacher who attended this training is able to arrange learning tools and able to realize the program to the school’s cares and cultured environment. The resulting output is educational environment-oriented learning tools, Green Club's extracurricular design, implementation program in realizing a caring and cultured school environment, and publication of community service articles in scientific journals. Based on the dedication that has been done, the teachers feel interested and start designing environmentally oriented learning tools, schools have implemented clean and healthy life behaviour, and start running programs to adiwiyata school.Keywords: Environmental Concern Attitude, Scientific Attitude, School’s Care and Cultured Environment.

Halifa Haqqi, Setyasih Harini

Adi Widya: Jurnal Pengabdian Masyarakat 2018 Lembaga Penelitian dan Pengabdian Masyarakat

Modern society is the result of joint relations between men and women. Nowadays, women’s subordination obstacle to women ‘s development and advancement. Women’s subordination as a kind of patriarchy system also deeper poverty. No progres of society without women activities. Empowering of women become a way to increase human security. The purpose is how to empower village women of Brujul, sub-district Jaten, Karanganyar regency. Increasing empowerment of village women is very important. It can develop and progress society in that village. There are three indicators of women empowerment: security, decision making and mobility. Method of this community service is meeting and discussion with the women of Brujul village. The result of this discussion that security of the women from Brujul still influenced by patriarchy system and lower education. Furthermore, the older married women had less power to increase their security. The younger married women with higher education have more power in decision making process of houshold and health. Higher education background can influence of women mobility. The women mobility also dependent upon how their family view women’s right. The result of this community service show that increasing knowledge about human right, human security and empowerment is very important for the women of Brujul village.Key words: women, empowerment, human security

Putro, Eko Adi

Adi Widya: Jurnal Pengabdian Masyarakat 2018 Lembaga Penelitian dan Pengabdian Masyarakat

There are symptoms of children in Alif Tsalatsa Surakarta experienced communication apprehension from the counseling interview conducted by the author to some children in the boarding school is a number of children when chatting with friends, as if the conversation is cornered him and then away from the crowd and choose alone when his friend was just joking. In addition one of the children said that if communicating with his friend even if it was just a casual conversation he felt confused to position himself, if gathered together in a small group between lodgers look worried, depressed from the sweaty hands, and nervous looking confused in starting the conversation and was afraid the topic was unattractive. In addition, if there is a problem with his friend, the student does not dare to express his heart. He prefers silence because when spoken of he is afraid of tipping the problem and afraid if the child is abandoned his friends.The training of group guidance services is able to cope with communication apprehension (In Children In Alif Tsalatsa Surakarta). Method of Implementation in this community service activities is with the provision of services group guidance. by using the game in this activity is in every meeting will discuss the topic of the task of the theme of communication in the process of its activities inserted game put forward by Suwarjo and Eliasa are: a) chain word; b) Our Picture; c) Trips of the Three Disabled; d) Continue my story; e) Standing Together. The Meaning of the Game has to do with the theme presented.Key Words ; Group Guidance, Communication Apprehension

Siswadi, Siswadi

Adi Widya: Jurnal Pengabdian Masyarakat 2018 Lembaga Penelitian dan Pengabdian Masyarakat

The Community Harmony Activities entitled "Hydroponic Solutions in Narrow Lands" were held at the Ngubo Ammuktiwa Farmer Group of Kestalan Sub-District of Banjarsari Surakarta with the aim of increasing the understanding of how to solve the problems that occur in densely populated urban areas where the land is very narrow. Such conditions need to be a third-party assistance to provide a little touch of technology with the hope that the narrow land is able to provide power and maximum utilization that is with the cultivation of plants hydroponically. While the specific target to be achieved is if Activities Devotion To community is implemented then it is expected that the community will have skills in the field of hydroponics, especially vegetable hydroponics. To achieve these targets, the method of implementation is by lecturing and discussion followed by direct practice which is always monitored and evaluated periodically for 8 months. The implementation of Community Service Activities held on 26 March to 7 October 2017.Keywords: Hydroponics, narrow land.