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P. Sihombing, Ranto; Palupi, Monika; Dyah Ayu, Stephana; Purnamasari, Vena

Dinamika Akuntansi Keuangan dan Perbankan 2015 Faculty of Economic and Business Universitas STIKUBANK

Environmental damage occurs at this time pushed corporations to change their business strategy into environmental strategy. Hence, performance measurement system is also used toward environmental. The Result of research conducted by Perego and Hartman (2009) has found relationship between environmental strategy and the use of performance measures mediated by performance measurement system (PMS). Based on the limitation of study conducted by Perego and Hartman (2009), this study replicate and meliorate by distributing questionnaires to corporate social responsibility (CSR) division of corporations in Indonesia. Because this division is part of the corporations, they are considered to understand more on the company's policy on social and environmental. Research of this study found that relationship between environmental strategy and the use of performance measurement system mediated manager sensitivity to environment and degree of congruity. Keywords: environmental strategy, uses performance measurement, company policy, sensitivity, congruity.

Herwiyanti, Eliada

Dinamika Akuntansi Keuangan dan Perbankan 2015 Faculty of Economic and Business Universitas STIKUBANK

This study aims to determine the effect information technology capability and quality of management accounting informationwith technological uncertainty as moderating variable. The highest business competition requires companies to be able tooptimize their resources. Company with information technology capability will able to produce good quality of information.The existence of changes in the external environment related to the rapid development of technology and uncertain technologyrequire companies to be able to respond precisely. Thus, the existence of technological uncertainty will stronger therelationship between information technology capability and quality of management accounting information. Data werecollected from companies that listed in Indonesia Stock Exchange. Respondent represented by accounting manager as of 95people were participated in filling out the questionnaire. Then, the data processed using SEM analysis technique. Thescreening stage of the data generated 94 responses that were used for decision making of the results study. Data processing hasbeen done using the software SPSS 16.0 and WarpPLS 4.0. The result of this study supports the hypothesis that states there arepositive effect of information technology capability toward quality of management accounting information. Whereas, thehypothesis that states technological uncertainty moderates the relationship between information technology capability andquality of management accounting information is not supported. This study is limited to the lack of connection between thevariables in the study due to the lack of the data and heterogeneous of the sample type selection.Keywords: information technology capability, technological uncertainty, quality of management accounting information

Aini, Nur

Dinamika Akuntansi Keuangan dan Perbankan 2014 Faculty of Economic and Business Universitas STIKUBANK

This study aimed to examine the effect of the Capital Adequacy Ratio ( CAR ) , Net Interest Margin ( NIM ) , Loan to Deposit Ratio ( LDR ) , Non Performing Loan ( NPL ) , Operating Expenses and Operating Income ( ROA ) and Asset Quality ( KAP ) Changes to income , the banking companies listed in Indonesia Stock Exchange. The study took 61 banks listed on the Indonesia Stock Exchange in 2009-2011 as the sample. The independent variables in this study are the Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) , Loan to Deposit Ratio (LDR) , Non Performing Loan (NPL) , Operating Expenses and Operating Income (OEOI/BOPO) and Asset Quality (AQ/KAP), and the dependent variable is Income Changes (IC/ROA). The Technique Applied in taking sample is purposive sampling .The data analysis applied is multiple linear regression based on OLS (Ordinary Least Squerst). Theresults of the study indicates that CAR variable has effect on the profit change with significance value at 0.011. NIMvariable has no effect on profit changes with significance value aat 0.306 , LDRvariablehas no significant effect on profit changes at 0.895, NPLvariable has positif effectbut, it is not significant on profit changes at 0.188, OEOI/BOPOBOPO variable has negatif effect but it is significant on profit changes at 0,044 and AQ/KAPvariable hassignificanteffect at 0,009.Key words: CAR, NIM, LDR, NPL, OEOI/BOPO, AQ/KAP and Profit change.

Artarina, Octa; Masdjojo, Gregorius

Dinamika Akuntansi Keuangan dan Perbankan 2014 Faculty of Economic and Business Universitas STIKUBANK

The aim of this research is to examine the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Operating Expense to Operational Earnings (OEOE), Non Performing Loan (NPL) to the charge of Rentability wich is proxy by Return On Assets (ROA). The research uses purposive sampling method to collect data and uses multi linear regression model to analyze data. The result shows that partially LDR has a significant positive impact on ROA and BOPO has a significant negative impact on ROA. While CAR and NPL has insignificant impact on ROA. Then simultaneously CAR, LDR, BOPO, and NPL have significant effect on ROA. The Adjusted R Square is 0.51. This indicates the predictive ability of the five variables on ROA is 51 % of ROA's change is depend on the variables in the model and the remaining 49% are influenced bythe other factors.Key words: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), O

-, Maryanto -

Wacana Hukum 2013 Faculty of Law, Universitas Slamet Riyadi

Abstract: The principles of legal certainty very dominating in the law enforcement inIndonesia. The principle of legal certainty that comes from century XVII/XVIIIin Europe is a great idea from tangible in writing, made by competentauthorities. The term of analytical jurisprudence indicates that the law shoulbe removed from the study of metaphysics. Doctrine analytical jurisprudenceannnot be implemented just after about two centuries introduction by theoriginators. It is doe to changes and development of society so rapidly. Forthose in law enforcement must look spirit and the time made law. Don’t justlook at the text but the context of the law with the purpose of the law.Key word: law enforcement, Analytical Jurisprudence,religion models of reinforcement.

HP, EDDY SURYANTO

Wacana Hukum 2012 Faculty of Law, Universitas Slamet Riyadi

Abstract :   The change of paradigm on local government implementation from   centralized government system to decentralized one and the centralization of authority on center government and local one (executive) to power sharing between the executive and local legislative should be followed up by changing of management of local government. The management of local government should have a change of value of which the previous of management executed by internal interest orientation of government organization toward an external one attached by the improvement of service and delegation of a part government service-duty to public one as well, so that the law enforcement authority must be cooperated to realize the justice and welfare of local autonomy era. Keyword : equity and democratization of law

HADIJANTO, HERU PURWADI

Wacana Hukum 2012 Faculty of Law, Universitas Slamet Riyadi

ABSTRACT The last will (wasiat) of deceased person is a part of law regulation that conducted by society. This regulation gene rally has been introduced by Islamic law and other system of law in Indonesia. The will according to fight is only one side’s action and it becomes charity agreement, meanwhile according to            Al-Qur’an and prophet tradition, the position of the will constitutes integrative position in term of Islamic inheritance law. For that reason, it needs reinterpreting so that the will becomes as an instrument to change family law in Indonesia. Keywords : Last will, Figh, Indonesia, Family of Law.

WIDIASTUTI, TRI WAHYU

Wacana Hukum 2012 Faculty of Law, Universitas Slamet Riyadi

Abstract: Law and societies are similarly dynamic and change through time. The changes and development of societies change law as well s that law is still useful to society. The development of science and technology influence the people behavior and the crimes as well, the quantity and the quality. Therefore, law must accommodate the changes t overcome the changing crimes. A god law gives justice and purpose to the society Keywords: social changes, evidence.

-, WIDIASTUTI

Wacana Hukum 2012 Faculty of Law, Universitas Slamet Riyadi

Abstract: The phenomenon in empirical domain of saving and credit cooperation is believed to have destroyed the ideal concept of cooperation. However, the norms can not protect the concept. Saving and credits are often used by the managerial, mostly businessmen to offer saving and draw credits from the society. The unbalance of of the contributed capital and the authority of drawing credit risks in the security of the creditors. The lack of the rules in cooperation Rules about if unmet of formal requirements causes the managerial to take the responsibility personally gives a lot of advantages to the managerial. It is because the managerial conduct cooperation as a firm with a very limited responsibility. Keywords: cooperation, changes of cooperation rules

Haryanto, Totok Dwinur

Wacana Hukum 2012 Faculty of Law, Universitas Slamet Riyadi

Abstract : Cooperative forest management is a social forestry strategy to improve community prosperity. Cooperative forest management not only produce timber but also use all the forest resources. Forest management has been change not only for company profits, it’s also for advantages of local community inside and around the forest. Keywords : Forest Resources Management

Nurs-Al Umar, Santoso Budi

Wacana Hukum 2012 Faculty of Law, Universitas Slamet Riyadi

AbstractsEnforcement of Environmental Law in Indonesia is still very poor although some times the legal framework related to environmental management are experiencing recent changes made ​​Act number 32 of 2009 on the Protection and Environmental Management. Environmental law enforcement problems occurred in addition to human resource issues are also global environmental problem that is both attractive differing interests between developed and developing countries, because environmental issues are not only related to criminal cases but also civil law. Perhaps the administrative problems to environmental problems must be resolved in a comprehensive and integral. Key words  :Enforcement of Environmental Law, the legal aspects related

Setiawan, Andi

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2011 Sekolah Tinggi Ilmu Ekonomi Totalwin

This article is a future research agenda for researchers in marketing. This article was formulated on the basis of notes and important facts found in the field. Facts where sales and market share to more extensive automatic scooter. Along with increased sales and increased market share, this article tries to explore further the factors that cause the behavior of consumers choose automatic scooter. It is interesting where the Indonesian market, including market times are difficult to change, efficient and economical image into realms consideration in every decision and became a behavior so far

Setiawan, Andi

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2011 Sekolah Tinggi Ilmu Ekonomi Totalwin

This article is a future research agenda for researchers in marketing. This article was formulated on the basis of notes and important facts found in the field. Facts where sales and market share to more extensive automatic scooter. Along with increased sales and increased market share, this article tries to explore further the factors that cause the behavior of consumers choose automatic scooter. It is interesting where the Indonesian market, including market times are difficult to change, efficient and economical image into realms consideration in every decision and became a behavior so far

Ningsih, Dewi Handayani Untari; ., Sunardi; Jananto, Arief

Dinamik 2003 Universitas Stikubank

Decision Support System couple the intellectual resource of individuals with the capabilities of the computer to improve the quality of decision. It's a computer based support system for management decision makers who deal with semi-structured problem. An integrated decision support system for use in an machine mollen product has been developed. It incorporates a linear Programming model that represents the contribution optimal and optimizes the production water pump and mollen machine. An optimization model is performed using a management scient model called linear programming approach in older to determine media selection. To use this model, the DSS needs ti interface with another software. Mathematical Programming is a technique used in mathematical models, particularly optimization models, to assist in decision making. The Simplex Method is "a systematic procedure for generating and testing candidate vertex solutions to a linear program." (Gill, Murray, and Wright, p. -137) It begins at an arbitrary corner of the solution set. At each iteration, the Simplex Method selects the variable that will produce the largest change towards the minimum (or maximum) solution. The  development of computer programs to be used as Decision Support Systems involves several tasks such as mathematical modeling, technical and data collection and development of a user friendly interface.

Suhari, Yohanes

Dinamik 2002 Universitas Stikubank

In today's fast growing demand of electronic transactions, with more people accessing the internet worldwide, online shopping becomes an increasingly profitable but risk, business. Selling online becomes a very competitive business and time is a critical factor in launching a web site for business. This paper studies the strategic planning process of an electronic business project and identifies how risks can be minimized by proper planning and how planning is implemented. It also describes how to detect any changes in the marketplace so that effective measures, can be made to avoid dropping out from competitor. The emphasis is on the planning tactics, particularly in ensuring accurate tracking that is specific to the e-business start up process.