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Sugiarti, Rara; Margana, Margana; Setiyoko, Nanang

Adi Widya: Jurnal Pengabdian Masyarakat 2020 Lembaga Penelitian dan Pengabdian Masyarakat

UKM Batik Anisa encounters several problems including limited creativity and innovation to create new designs and iconic motifs that can represent regional characteristics, limited variations in batik color, limited market network, marketing strategies, and promotional media for batik products, limited knowledge about tourism and the important role of souvenir, and limited tools and materials that are relevant for initiating the development of new batik motif called pithecanthropus erectus (PE). This is innovative motif that has the potential to become iconic batik product of Ngawi. This activity aims to overcome problem faced by UKM Batik Anisa. Methods include counseling, discussing, training, and assisting. Results of the activity include innovations of new batik design and motifs (pithecanthropus erectus), variation of batik color through diverse combination of color, website to expand market networks, knowledge improvement concerning tourism and opportunities to create iconic souvenirs, and new tools to increase productivity of UKM Batik Anisa. Keywords: batik; design; iconic; pithecanthropus erectus.

Anwar, Fuad; Kusumandari, Kusumandari; Iriani, Yofentina; Yunianto, Mohtar

Adi Widya: Jurnal Pengabdian Masyarakat 2020 Lembaga Penelitian dan Pengabdian Masyarakat

Community service activities for Muhammadiyah Elementary School Teachers in Polokarto Subdistrict, Sukoharjo Regency have been carried out. The background of this activity is the information obtained that the teachers in the school still use books and blackboards especially for subjects related to Science so that students become less creative and innovative thinking. activities carried out in the form of ongoing activities, namely training in the use of props style, motion and energy as many as 10 kits, presentation of the results of the practice of using props and the process of dissemination to students. The results obtained that all participants in understanding the teaching aids that have been trained, seen from the activeness of the participants, the ability of participants in the presentation and the results of dissemination to students in their respective schools

Ainul Yaqin

Gemawisata: Jurnal Ilmiah Pariwisata 2020 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Penelitian ini dilakukan pada Museum Jawa Tengah Ranggawarsita yang bertujuan untuk menganalisis dan menjelaskan pengaruh kualitas pelayanan dan amenitas terhadap kepuasan pengunjung yang mana mengalami kondisi kurang baik fasilitas umum, sarana prasarana akomodasi yang memadai, serta tangible, reliability, responsiveness, assurance, serta emphaty yang mana dalam kondisi pelayanan yang diberikan oleh pelayanan oleh seorang pramuwisata masih kurang baik dalam meyakinkan wisatawan dalam melakukan kunjungan ulang pada daya tarik wisata.  Data penelitian diperoleh melalui kuesioner dan wawancara. Sampel yang digunakan dalam penelitian sebanyak 58 responden. Hasil penelitian diharapkan dapat memberikan informasi yang berguna bagi pihak pengelola maupun kepuasan pengunjung. Data yang diperoleh diolah dengan menggunakan analisis deskriptif dan analisis statistik kuantitatif. Analisis kuantitatif menggunakan analisis regresi berganda untuk mengetahui pengaruh variabel independent terhadap variabel dependent, uji model, uji hipotesis, dan namun sebelum dilakukan uji tersebut dilakukan dahulu uji validitas dan uji reliabilitas.  Hasil analisis regresi menunjukkan bahwa kualitas pelayanan yang baik serta peningkatan sarana dan prasarana yang memadai terhadap kepuasan pengunjung. Maka hasil uji analisis regresi berganda menunjukkan nilai F yang signifikan, dengan nilai korelasi determinasi adjusted R2 square sebesar 0,636. Hal ini menunjukkan bahwa kualitas pelayanan dan amenitas mempengaruhi secara nyata terhadap kepuasan pengunjung secara bersama-sama dengan keeratan hubungan sebesar 63,6%. Hal ini menunjukkan bahwa untuk meningkatkan kepuasan pengunjung pada Museum Jawa Tengah Ranggawarsita perlu adanya peningkatan kualitas pelayanan yang baik terhadap wisatawan, serta peningakatan sarana prasarana amenitas.

Samtono Samtono

Gemawisata: Jurnal Ilmiah Pariwisata 2020 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

. Menu makanan khas jawa ayam goreng sampai saat ini masih menjadi menu favorit untuk semua usia dan semua lapisan masyarakat jawa, ribuan orang setiap minggu merasakan ayam goreng di Bu Toha yang terletak di Desa Lopahit Tuntang Semarang. Saat ini pengembangan wisata kuliner merupakan jalur strategis penyangga ekonomi nasional lewat Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian dilakukan dengan pendekatan diskriptif kualitatif dengan metode pengumpulan data, depth interview, swot analisis dan observasi baik secara langsung maupun tidak langsung terhadap beberapa informan atau nara sumber yang terseleksi atau terpilih khususnya para karyawan, pelanggan, dan pemilik warung makan. Hasil penelitian yang diperoleh melalui Analisis SWOT dilakukan berdasarkan teknik EFAS dan IFAS, kemudian dihitung dengan perhitungan AFE dan IFE yaitu analisis faktor eksternal dan fakor internal menunjukkan para konsumen merasa puas akan pelayanan yang diberikan oleh warung makan ayam goreng “Bu Toha”. Posisi warung makan ayam goreng “Bu Toha”. berdasarkan diagram  kortesius SWOT berada di kwadran I, artinya kuat dan berpeluang. Rekomendasinya adalah strategi yang diberikan progresif. Dalam rangka meningkatkan omzet pendapatan usahanya maka dapat menambah varians atau jenis menu yang disajikan konsumen serta mengembangkan usahanya dengan membuka anak perusahaan.

Syariful Anhar Harahap; Dwita Hadi Rahmi

Gemawisata: Jurnal Ilmiah Pariwisata 2020 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Penelitian ini bertujuan untuk mengetahui kualitas daya tarik wisata budaya Kotagede, minat kunjungan wisatawan nusantara ke Kotagede dan pengaruh ke dua variabel tersebut. Dengan menggunakan metode penelitian kuantitatif dan hasil akan dianalisis menggunakan statistik deskriptif dan statistik inferensial.Hasil penelitian terhadap pengaruh kualitas daya tarik wisata budaya dan minat kunjungan wisatawan nusantara ke Kotagede yaitu: (1) daya tarik wisata budaya Kotagede memiliki nilai yang baik dan yang menjadi daya tarik utama wisata budaya Kotagede adalah keunikan dari bangunan arsitektur dan keunikan kawasan Kotagede, (2) minat kunjungan wisatawan nusantara ke Kotagede sangat tinggi dan keunikan bangunan arsitektur serta kemudahan menjangkau Kotagede menjadi faktor utama wisatawan nusantara untuk mengujungi Kotagede, (3) berdasar hasil uji person productmomentdan uji t-test maka diperoleh nilai rhitung 0,540 > rtabel 0,195 dan nilai t-test thitung 6,356 > ttabel 1,661 maka dapat dinyatakan bahwa pengaruh antara kualitas daya tarik wisata budaya terhadap minat kunjungan wisatawan nusantara sebesar 0,540 adalah signifikan digeneralisasikan untuk populasi di mana diambil (Ho: tidak ada hubungan di tolak).

Pranoto Pranoto

Gemawisata: Jurnal Ilmiah Pariwisata 2020 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Lembaga Pendidikan Profesi Perhotelan sebagai salah satu sumber tenaga kerja terampil, dituntut untuk selalu melakukan inovasi penyesuaian program belajar dan strategi pembelajaran sehingga menghasilkan peserta didik yang sesuai dengan kebutuhan industri perhotelan. Strategi pembelajaran bidang housekeeping yang diterapkan di LPP Graha Wisata Semarang adalah menggunakan strategi geladi karya. Strategi pembelajaran Geladi Karya, disusun untuk mengajarkan pengetahuan dan keterampilan di bidang housekeeping, menyiapkan peserta didik dengan pola pikir dan kesiapan mental untuk menjadi seseorang  Integrated Housekeeper.  Langkah strategis ini adalah berupa pembelajaran melalui pembentukan pola pikir sebagai seorang housekeeper, pengembangan  product knowledge, dan pembentukan keterampilan melalui praktikum secara berulang-ulang. Penerapan strategi Geladi Karya menghasilkan peserta didik yang memiliki integritas terhadap bidang housekeeping, memiliki  kemampuan penyesuaian diri di lingkungan industri perhotelan dan mampu bersaing di bursa tenaga kerja baik yang sifatnya lokal maupun internasional. Kendala yang dihadapi yaitu masih munculnya anggapan bahwa housekeeping adalah pekerjaan yang tidak menjadi favorit dan tidak bergengsi di industri perhotelan, sehingga minat peserta didik tidak maksimal. Adapun faktor yang mendukung penerapan strategi ini adalah adanya kebebasan bagi Instruktur untuk mengembangkan bahan ajar dan strategi pembelajaran, serta kesiapan lembaga untuk menyediakan sarana-prasarana pembelajaran. Geladi Karya perlu ditindaklanjuti sebagai sebuah strategi pembelajaran yang memberikan kesempatan lebih bagi peserta didik untuk menguasai pengetahuan dan keterampilan yang terintegrasikan dalam diri seorang housekeeper.

Aletta Dewi; Ahmad Mansur; Tuwuh Adhistyo

Gemawisata: Jurnal Ilmiah Pariwisata 2020 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Jagung sebagai bahan pangan akan semakin diminati konsumen, terutama bagi yang mementingkan pangan sehat, dengan harga terjangkau bagi semua kalangan. Selain sebagai sumber karbohidrat, jagung juga merupakan sumber protein yang penting dalam menu masyarakat di Indonesia. Tujuan penelitian ini adalah : 1) mengetahui kandungan vitamin B1 pada pasta spagetty tepung jagung dengan massa jagung 250 gram, 300 gram dan 350 gram. 2) mengetahui kandungan vitamin B2 pada pasta spagetty tepung jagung dengan massa jagung 250 gram, 300 gram dan 350 gram. 3) mengetahui kandungan vitamin protein pada pasta spagetty tepung jagung dengan massa jagung 250 gram, 300 gram dan 350 gram. Metode pengumpulan data yang digunakan adalah penilaian subyektif dengan spektro photo meter (DppH) dalam analisis kandungan B1, B2 dan protein pada pasta spagetty menggunakan bahan dasar tepung jagung. Analisis destripsi prosentase pada uji kesukaan konsumen. Hasil penelitian pasta spagetty dari jagung yaitu 1) sampel A (massa jagung 250 gram) vitamin B1 49, 053 %, protein 5, 671 % dan air 52, 865 %. 2) sampel B (massa jagung 300 gram) B1 52, 089 %, protein 5, 391 % dan air 56,897 %  3) sampel C (massa jagung 350 gram) B1 54,897 %, protein 5, 082 % dan air 60, 482 %. Kesimpulan pada penelitian ini bahwa kandungan dari spagetty dari bahan dasar tepung jagung local bisa memiliki kwalitas yang tidak jauh berbeda dengan spagetty pada umumnya sehingga kedepannya dapat di jadikan alternative olahan makanan bahan dasar jagung.

Henry Yuliamir; Renny Aprilliyani

Gemawisata: Jurnal Ilmiah Pariwisata 2020 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Ekowisata adalah salah satu industri wisata yang makin berkembang. Salah satu kendala dalam manajemen ekowisata adalah bagaimana mencari keuntungan disamping tetap menjaga keaslian lingkungan dan meningkatkan kesadaran masyarakat lokal. Salah satu keunikan ekowisata adalah bagaimana memberikan pengalaman unik berinteraksi langung dengan satwa Kera asli Indonesia. Penelitian ini menganalisa pengelolaan dan tantangan yang ditemukan di Goa Kreo, Desa Kandri, Gunungpati Semarang sebagai salah satu ekowisata yang mengandalkan keberlanjutan komunitas Kera jinak penunggu goa. Metode Penelitian ini Menggunakan Metode Kualitatif dengan pendekatan Studi Kasus. Pengumpulan data melalui wawancara mendalam dengan pengelola Goa Kreo, petugas kebersihan, dan pengunjung. Data dikumpulkan melalui proses in-depth interview. Hasil temuan di lapangan adalah masih terbatasnya anggaran pakan kera dari pengelola Goa Kreo dan lemahnya pengawasan seperti bebasnya pengunjung yang memberi sembarang makananan dan minuman pada Kera yang menjadi nilai negatif dalam keberlanjutan komunitas Kera. Diharapkan dengan menerapkan strategi ekowisata yang benar, pengelola bisa memanfaatkan peluang yang ada seperti menjual produk pakan khusus kera pada pengunjung, sehingga kesehatan kera bisa lebih terjaga. Perlu dibuat event-event wisata unik untuk lebih menarik pengunjung.

Widiastini, Luh Putu Widiastini; Karuniadi, I Gusti Agung Manik

Jurnal Kesehatan Medika Udayana 2020 Sekolah Tinggi Ilmu Kesehatan Kesdam IX/Udayana

Background: Childbirth is a physiological thing where there is a series of processes that end with the release of the conception by the mother. The labor process is identical with the pain that will be experienced. All women who give birth will experience pain during labor and statistically, labor pain cannot be tolerated by two out of three mothers. Purpose: The purpose of this study was to determine the effect of Pranayama Yoga on First Stage Childbirth Pain. Methods: Pre-experimental research design with one group pretest posttest design. This research will be carried out for first-time active mothers in Midwife Independent Practice in November-December 2018. The sample that will be used in this study are all first-phase active mothers in Midwife Independent Practice in November-December 2018. Results: The results of this study are partly Most respondents experienced severe pain before being given Yoga Pranayama as many as 27 people (90%), and most respondents experienced moderate pain after being given yoga pranayama as many as 16 people (53.3%). The results of this study found that there was an influence of Pranayama Yoga on Active Stage I Stage Pain Pain with a value of p 0.00, indicating there was an influence of Pranayama Yoga on Phase I Active Stage Pain in Midwife Independent Practice with a value of 0.00 <0.05. Conclusion: There is a significant effect of Yoga Pranayama on the Pain of the Active Phase I Labor. ABSTRAK Latar Belakang: Persalinan merupakan hal yang fisiologis dimana terjadi rangkaian proses yang berakhir dengan pengeluaran hasil konsepsi oleh ibu. Proses persalinan identik dengan rasa nyeri yang akan dijalani. Seluruh wanita yang melahirkan akan mengalami nyeri selama proses persalinan dan secara statistik rasa nyeri persalinan tidak dapat ditoleransi oleh dua dari tiga orang ibu bersalin. Tujuan: Tujuan dari penelitian ini untuk mengetahui Pengaruh Yoga Pranayama terhadap Nyeri Persalinan Kala I. Metode: Desain penelitian praeksperimental dengan one group pretest posttest design. Penelitian ini akan dilaksanakan pada Ibu bersalin kala I Fase Aktif di Praktik Mandiri Bidan (PMB) pada bulan  November-Desember 2019. Sampel yang akan digunakan pada penelitian ini adalah semua Ibu bersalin kala I Fase Aktif di PMB pada bulan  November-Desember 2019. Hasil: Hasil penelitian ini sebagian besar responden mengalami nyeri berats ebelum diberikan Yoga Pranayama yaitu sebanyak 27 orang (90%), dan sebagian besar responden mengalami mengalami nyeri sedang setelah diberikan yoga pranayama sebanyak 16 orang (53,3%). Hasil penelitian ini mendapatkan hasil bahwa terdapat pengaruh Yoga Pranayama terhadap Nyeri Persalinan Kala I Fase Aktif dengan nilai p 0,00, menunjukan ada pengaruh Yoga Pranayama terhadap Nyeri Persalinan Kala I Fase Aktif di PMB denganp value 0.00 < 0.05. Simpulan: Terdapat pengaruh yang signifikan Yoga Pranayama terhadap Nyeri Persalinan Kala I Fase Aktif.

Aslindar, Dwi Astarani; Lestari, Utami Puji

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to examine the effect of profitability, liquidity and growth opportunities on firm value with capital structure as an intervening variable in the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample was selected using purposive sampling technique. The number of samples is 13 companies or 65 data for 5 years. This study uses multiple linear regression analysis and path analysis. The results of hypothesis testing on capital structure show that profitability has no effect on capital structure, while liquidity and growth opportunities have an effect on capital structure. The results of hypothesis testing on firm value show that profitability and capital structure affect firm value, while liquidity and growth opportunities have no effect on firm value. The results of the analysis using path analysis show that profitability and growth opportunities affect firm value not through capital structure as an intervening variable, while liquidity affects firm value through capital structure as an intervening variable.

Lullah, Nurzikri; Taswan, Taswan; Waruwu, Penunjang

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to determine the performance of commercial banks as a dependent variable able to be influenced by the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Ownership Concentration and Bank Size as independent variables. This study uses a period of three years starting in 2016 to 2018 using Purposive Sampling as a sampling method. This research uses regression analysis. The results explained that bank performance was significantly affected by CAR and bank Size. Individually, ROA is positively and significantly affected by CAR and Company Size, and bank performance is not affected by LDR and Ownership Concentration.   Keywords:  capital adequacy ratio (CAR), loan to deposit ratio (LDR), ownership concentration, bank size, and bank performance

Setiawan, Setiawan; Wulansari, Putri; Kusuma Dewi, Rani Putri

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to determine the financial performance and nonfinancial performance in Islamic banks in seven countries ranked GFIR 2017. This research method uses descriptive quantitative. Quantitaf is used to calculate each ratio and then analyzed descriptively describing the calculation scheme. Measurement of financial performance in this study using the method of Economic Value Added (EVA). Measurement of non-financial performance in this study using maqashid syariah index consists of six ratios of ten ratios available. The ratios consist of the ratio of education funding, research cost ratio, training cost ratio, promotion cost ratio, fair return ratio, functional distribution ratio, interest-free product ratio, profit / profit ratio, personal income ratio, and real sector investment ratio. From the research result, it is found that all sharia banks have good financial performance by generating positive EVA value. In non-financial performance, the result of bank rankings with good performance are as follows: Bank Islam Malaysia, Bahrain Islamic Bank, Bank Mandiri Syariah, Kuwait Finance House, Abu Dhabi Islamic Bank, Al-Rajhi Bank.   Keyword: Bank Syariah, Economic Value Added (EVA), Maqashid Syariah Index (MSI)

Ulfa, Trias Umi; Widati, Listyorini Wahyu

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This  research  analyzes  the  effect  of   Working  Capital  Turnover,  Growth,  Size  and  Liquidity  on  Profitability  (Study  at  Manufacture  Companies  listed  on  the  Indonesia  Stock  Exchange  for  the  2016-2018  period).  There  are  population  of  143  Manufacture  Companies  listed  on  the   Indonesia  Stock  Exchange.  The  sample  selection  method  uses  purposive  sampling  which  is  based  on  predetermined  criteria,  then  obtained  total  sample  are  44  manufacture  companies  during  2016-2018  period. The  analytical  tool  use  is  multiple  linear  regression  .  The  results  this  research  show  that  working  capital  turnover  and  growth  have not  effect  on  profitability,  while  size  and  liquidity  have effect on profitability.  Keywords : Working  Capital  Turnover,  Growth,  Size,  Liquidity,  Profitability

Sianipar, Ruth Tridianty; Sembiring, Lenny Dermawan; Silitonga, Hery Pandapotan

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

Investors ineed iinformation iabout ithe icompany's iperformance ito imake iinvestments. iThe icompany's ivalue iis ithe ichoice iof iinvestors iin igetting ithat iinformation. iThe ipurpose iof ithis istudy iis ito idetermine ithe ieffect iof iprofitability ion ifirm ivalue, iand iwhether icapital istructure ican imoderate iprofitability ion ifirm ivalue. iData ianalysis itechniques iwith ithe iclassical iassumption itest, imultiple ilinear iregression, ihypothesis itesting icoefficient iof idetermination, iand iModerated iRegression iAnalysis i(MRA). iThe iobjects iin ithis istudy iare icompanies iin ithe iOil iand iGas iMining iSub-Sector ithat iare iListed ion ithe iIndonesia iStock iExchange ifor ithe iperiod i2012 i- i2018. iThe iresults iof ithis istudy ifound ithat isimultaneous iROA iand iROE isignificantly iinfluence iTobin's iQ. iPartially iROA ihas ipositive iand inot isignificant ieffect ion iTobin's iQ, iand iROE ihas ipositive iand isignificant ieffect ion iTobin's iQ. iThe iMRA itest iresults iobtained iLtDER iresults ido inot imoderate ithe ieffect iof iROA iand iROE iAgainst iTobin's iQ. iThe icoefficient iof idetermination inamely iROA iand iROE ican ibe iexplained iby iTobin's iQ iby i66.3%. iCompanies imust ibe icareful iin iusing idebt ito iincrease itheir iactivities, ibecause ithe iuse iof iexcess idebt ihas ithe ipotential ifor ibankruptcy.  Keywords: LtDER, ROA, ROE, Tobins Q

Pratiwi, Ririh Dian; Pandji MAD, Ngurah

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to determine the impact of the servant leadership of lecturers on student satisfaction in accounting lectures online. The servant leadership style has five dimensions including altruistic calling, emotional healing, wisdom, persuasive mapping, and organizational stewardship. This study uses a population of all Accounting students from one of the tertiary institutions in Semarang. Samples were obtained by random means with a sample size of 100 respondents obtained from calculations using the Slovin formula. Data were analyzed using Multiple Linear Regression analysis. This research obtained the result that the research model was stated well. Partially, only the wisdom and persuasive mapping variables that influence student satisfaction in accounting online-based lectures. While the other three independent variables, namely altruistic calling, emotional healing, and organizational stewardship, were not proven to affect student satisfaction. The limitation of this research is that the scope of the object used is limited, so it is expected that further research can expand the object, namely various universities in Semarang to be examined.  Keywords: Servant leadership, satisfaction, accounting lectures

Putri, Juan Anastasia; Silitonga, Hery Pandapotan; Inrawan, Ady

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

the purpose of this research is to know debt to assets ratio (roa) and debt to equity ratio (der) to return on assets (roa). data analysis technique used is the classic assumption test, multiple linear regression, coefficient of determination, f test and t test. objects in the metal sub sector sector and the like which are listed on the indonesia stock exchange in 2016-2018. the results of the study can be concluded as follows: 1. the results of multiple linear regression analysis test results obtained dar has a positive effect and der  has a negative effect on roa. 2. determination results of 19%, this means that the dar and der can affect the roa of 19% 3. hypothesis tests, for the f test results obtained dar and der have a significant effect on roa, and t test that the dar has a positive and insignificant effect on roa, and and the der has a negative effect and no significant roa.  Keyword: DAR, DER, ROA

Rahma Danti, Dwi Suci; Oktaviani, Rachmawati Meita

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to study the influence of machiavellian and religiosity as a moderating variable on tax evasion in this study are all individual taxpayers registered in the North West Java KPP Pratama. The number of samples used in this study were 100 respondents from 101,055 taxpayers received. The sample selection technique uses random purposive sampling. Data collection in this method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results showed that machiavellian had a positive effect on tax evasion, religiosity had a negative impact on tax evasion and that religion did not moderate the relationship of positive machiavellian influence on tax evasion.  Keywords: machiavellian, relogiusity, tax evasion

Mardani, Andreas; Kristanto, Ari Budi

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

The development ofcapital marketrequires a high need for informations. Company’s informationsare useful as an input for external parties in order to make a decision. This research aims to verify the influence of director characteristicstoward Forward-Looking Information (FLI) disclosure on Indonesian manufacturing companies. In this research, the board characteristics are consist of director’s over-confidence, gender and age. The population consist of all manufacturing companies which are registered on Bursa Efek Indonesia during the year of 2017-2018. The sample were taken using purposive sampling method, and obtained 60 companies. The level of FLI disclosure being measured by FLI score. The method of analysis used in this research was panel data regression analysis. The research result showed (1) the directors over-confidence has no significant effect on FLI disclosure, (2) the directors gender has no significant effect on FLI disclosure, (3) the directors age has a negative and significant effect on FLI disclosure in Indonesia manufacturing companies.  Keywords: disclosure index; forward looking information disclosure; characteristic director; excessive confidence

Murdiyanto, Agus

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to analyze the effect of the Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) and Operational Costs compared to Operating Income (BOPO) to Return On Assets (ROA) (Conventional Commercial Bank Studies 2013 to 2019). This research uses several analytical methods, namely descriptive analysis, Classic Assumption Test, Multiple Linear Regression Test. The LDR independent variable test results have a positive and not significant effect on the dependent variable ROA. CAR, NIM, BOPO have a negative and significant effect on the dependent variable ROA. Simultaneously there is a significant influence between Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) and Operational Costs Compared to Operating Income (BOPO) to Return on Assets (ROA). Adjusted R2 Return on Assets (ROA) can be explained by variations of the four independent variables Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) Variables, Operational Cost Variables compared to Operating Income (BOPO) .   Keywords: ROA, LDR, CAR, NIM and BOPO

Qoidul Khoir

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2020 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This article aims to describe the review of Islamic law on the obligations of a father who abandoned the maintenance of the child in the decision of the Supreme Court number 608/K/AG/2003 and describing a living madliyah children after divorce based on the protection of children's rights in Law Number 23 Year 2002 on the Protection of Children. This research is included in the type of normative legal research, using a statutory approach and a conceptual approach. The processing of legal materials in normative legal research is by means of literature studies which are described and then linked between one legal material and other legal materials, especially the relationship between the elements covered in the research problem. So it is presented in a systematic writing form to answer the problems that have been formulated in this research. The result showed that the duty of a father to meet child support does not become payable if the elapsed time, but it could be due to maintenance if there is a decision of the judge. This imposition on the grounds that the father in condition to be able to work deliberately remiss. Supreme Court Decision No. 608/K/AG/2003 does not conflict with Islamic law. Every parent has an obligation to be responsible for nurturing, nurture, educate, and protect children. Deliberateness of a father neglects the obligation to provide maintenance, so that children can not get their rights and suffer a loss, then it can be described as acts of negligence as regulated in Law Number 23 of 2002 on the Protection of Children