Publication Search

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

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

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

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

Posisi Samuel dalam 1-2Sam sangat besar. Dialah kingmaker yang dipilih oleh Allah. Dengan diurapinya Saul dan Daud sebagai raja, Israel memasuki suatu periode baru yang penting. Samuel lebih dikenal sebagai nabi, meskipun panggilannya yang terjadi di bawah bimbingan Imam Eli di Rumah Tuhan sangat pantas ‘dicurigai’ menempatkan posisi Samuel sebagai imam juga. Artikel singkat ini bertujuan untuk mencari bukti-bukti intrabiblis dari 1Sam 3,1-15 akan martabat dan status imamat Samuel. Ini tidak mudah pertama-tama karena mengingat institusi imamat pada masa Samuel belum terdefinisikan secara penuh. Belum lagi ditambah dengan latar belakang Samuel yang bukan berasal dari Suku Lewi. Untuk membedah masalah-masalah ini saya akan menggunakan kritik teks sederhana dan pendekatan sinkronistis.

Utilization of a mobile device with the Android operating system that is used as a supporting medium and supplement in improving learning outcomes combined with demonstration and discovery learning or demon-disco learning methods is needed to help students improve learning outcomes in vocational competence subjects in hydroponic crop cultivation in vocational high schools Kristen Terang Bangsa, because the use of android-based applications can provide new experiences regarding the use of information and communication technology, as well as provide opportunities for students to be able to learn more independently. The concept chosen as a learning media is to explain the material about understanding, introduction of parts, types, and quiz containing questions about hydroponic plant cultivation. This research uses the Research and Development (RnD) product development method, using 6 out of 10 stages research that is the potential and problems, data collection, product design, design validation, design improvement, product trials. The results of this study are to produce learning media in the form of Android-based applications. The validity value of media experts is 2.6 which is declared feasible, while the validity value of material experts is 3.6 which is declared feasible, and is able to increase the average value in the subject of vocational competence in hydroponic cultivation in Christian Terang Bangsa Vocational Schools which initially 67 (with 13 students who had not yet reached KKM) to 80 (with 4 students who had not yet reached KKM).

Jl Karanglo RW 03 Pedurungan Semarang is a densely populated environment, its people are very hungry for fast and accurate information. The internet is available which is relatively expensive as the main choice in finding the information needed. However, the cost is very expensive for a connection that must be paid every month. Although currently many CDMA and GSM modems available on the market are not enough to meet the need for speed of an internet connection. Although there are internet cafes established, they have not streamlined the cost and time of internet users in the area. The purpose of this study is to save the cost of bandwidth rental per month for unlimited connections, provide a stable internet connection that can be used for 24 hours straight, provide data transfer with bandwidth management, so as to better guarantee the quality of the internet connection. The system development method used is Prototyping which stages include identifying user needs, making a prototype, agreeing to the user, using a prototype. As a server, using Mikrotik Os where in Mikrotik Os there are several important and interesting features provided by Mikrotik itself, among those features are bandwidth management, firewall, DNS client chacing, and many other features provided by Mikrotik. With this Mikrotik provides stability of internet data transfer in accordance with the management of Mikrotik Os as a server. The client uses a Windows-based operating system, this is because the driver tool used is more compatible using a Windows operating system than using a Linux-based operating system, because it has to compile the driver.

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

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.

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.

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.

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.

Calculation of Cost of Production is one of the important aspects in carrying out business activities. Cost of Production is one of the determinants of the selling price of a product. Besides the cost of production can indicate a company's profit. But the activity of recording the cost of production at PT Semeru Karya Buana still uses a manual method that is using excel. This causes ineffectiveness in time, the resulting information will take longer because they have to look for the components one by one. Not to mention the data generated is most likely an error in the calculation. This research is intended to study the system that is already running. And later it will produce a program to calculate the cost of production as a determinant of the selling price which is implemented with the PHP programming language and MYSQL database. The calculation method uses the Job Order Costing Method where the price of the product to be given to consumers is calculated by dividing all costs incurred to produce a product by the number of orders. So the benefits of each product can be directly calculated. The more accurate the data produced, the better the company is in carrying out the buying and selling process.

Pelaksanaan pengabdian kepada masyarakat ini merupakan tindak lanjut dari fenomena-fenomena kepemudaan yang harus senantiasa ditingkatkan, diantaranya tenggang rasa, kerja sama, kebersamaan, hard skill, soft skill, dan sebagainya, dan untuk mengembangkan potensi, bakat, dan minat pemuda yang implikasinya pada peningkatan soft skill dan hard skill baik dilingkungan keluarga, sekolah/tempat bekerja, maupun masyarakat. Bahasa sebagai media komunikasi verbal maupun tulisan memiliki peranan baik secara interpersonal maupun transaksional untuk menunjang kompetensi berkomunikasi sehingga pesan yang tersurat maupun tersirat akan tersampaikan dan difahami sesuai maksud dari interlocutor. Bahasa asing (Inggris) berperan sebagai media untuk memudahkan komunikasi pemuda dengan anggota masyarakat maupun dengan bacaan tertulis. Interaksi dengan anggota masyarakat bermakna bahwa pemuda memerlukan bahasa Inggris untuk berinteraksi dengan sesama pengguna bahasa Inggris untuk mencapai tujuan tertentu, diantaranya interaksi dengan tenaga pendidik bahasa Inggris (apabila pemuda masih menempuh pendidikan), interaksi dengan rekan kerja maupun relasi asing, dan sebagainya. Interaksi dengan bahasa cetak bermakna aktifitas pemuda terhadap bahasa tulis, diantaranya materi bacaan cetak maupun non-cetak berberbahasa Inggris, dan sebagainya. Materi pengabdian ini adalah strategi belajar mendiri menggunakan ebooks dan media sosial. Belajar mandiri merupakan suatu kegiatan belajar secara sadar baik didalam maupun diluar kelas sebagai bentuk tanggung jawab peserta didik untuk mencapai tujuan tertentu. Self-study dilatarbelakangi kesadaran dan kemauan peserta didik untuk belajar. Media sosial merupakan media komunikasi verbal maupun non-verbal sehingga dapat dipergunakan untuk mempraktikkan penggunaan bahasa secara interpersonal maupun transaksional. Pengabdian ini telah dilaksanakan pada 11 pemuda Desa Jetak 02/03, Wonorejo, Gondangrejo, Karanganyar. Pada hari Sabtu, 26 November 2016 pukul 16.00 -17.00. Hasil pengabdian ini adalah (1) para pemuda memahami penggunaan media sosial tidak hanya sekedar mengirim dan menerima informasi namun juga sebagai sarana praktik penggunaan bahasa Inggris secara tertulis; (2) pemuda memahami dan akan mencoba mempraktikkan belajar mandiri menggunakan ebooks sebab waktu mereka untuk belajar bahasa Inggris dibawah bimbingan guru hanya disekolah dan beberapa jam dilokasi les; dan (3) pemuda membentuk group blackberry dan whats up sebagai tindak lanjut dari pengabdian ini untuk mempraktikkan komunikasi non-verbal dengan sesama pengguna.

Tujuan dari penelitian ini adalah mengetahui implementasi Model Pembelajaran Kooperatif Tipe STAD untuk meningkatkan aktivitas dan hasil belajar PKn Siswa kelas V semester II SD Muhammadiyah 2 Denpasar. Subjek penelitian ini adalah siswa kelas V SD Muhamadiyah sebanyak 30 orang. Data yang dianalisis menggunakan deskriptif kuantitatif untuk menunjukan rata–rata skor aktivitas, hasil belajar, dan kriteria ketuntasan yang digambarkan dalam bentuk grafik poligon. Hasil penelitian ini menunjukan bahwa implementasi Model Pembelajaran Kooperatif Tipe STAD efektif untuk meningkatkan aktivitas dan hasil belajar PKn. Hal ini ditunjukan dengan peningkatan skor nilai dalam aktivitas dan hasil belajar yang dicapai oleh siswa pada tiap–tiap siklus, pada siklus I rata-rata hasil belajar PKn sebesar 67 dan aktivitas sebesar 46,3 serta ketuntasan belajar siswa sebesar 37% meningkat pada siklus II dimana hasil belajar PKn mencapai 76,3 dan aktivitas sebesar 61 serta ketuntasan belajar siswa sebesar 70%. Pada siklus III terjadi peningkatan rata-rata hasil belajar PKn sebesar 83 dan aktivitas sebesar 82 termasuk kategori sangat tinggi serta ketuntasan belajar siswa mencapai 100%.   The purpose of this study: Implementation Cooperative Instruction Model, STAD Type to Improve (1)The Activity and (2)Learning Achievement on Civilization Study  for the fifth Grade Students at Second Semester in Muhammadiyah 2nd Primary School, Denpasar. The population of this study was 30 students . The data was analyzed by using descriptive statistic by finding the mean scores of activity, learning achievement, and students passing grade criteria which was continued by drawing those all into a polygon graphic. The result was Implementation Cooperative Instruction Model, STAD Type is effective to improve the activity and learning achievement of civilization study. This was shown by the improvement of the student mean scores on activity and learning achievement achieved by the students in each cycle where in cycle I it was rate of Learning Achievement on Civilization Study is 67,  the activity is 46,3, and result of learning achievement is 37%. On cycle II, it increased into 76,3 of learning Achievement, the activity is 61 and the result of learning achievement is 70%.However, in cycle III, it increased into 83 of learning Achievement, the activity is 82 and the result of learning achievement is 100%.

One of the biggest state revenue to support the country's life is taxes. Tax compliance is one of the factors that affect the size of a state income tax. This study aimed to examine the effect of tax knowledge, tax awareness, quality of service tax authorities, tax rates, and tax penalties on tax compliance SMEs.The population in this study is the taxpayer SMEs in Gayamsari, Semarang City as much as 80 SMEs that are in 7 villages namely, Gayamari, Tambakrejo, Kaligawe, large rice fields, Siwalan, Tendean Lamper, Sambirejo. The sampling method is done by census sampling method, the number of taxpayers SME population in Sub Gayamsari entirely used as a sample in the study. The analysis tool used is multiple linear regression.The results showed that knowledge of tax significant positive effect on the SME tax compliance, tax awareness significant positive effect on the SME tax compliance, service quality fiskus significant positive effect on the SME tax compliance, tax rates significant positive effect on the taxpayer kepatuhaan SMEs, and tax penalties significant positive effect on the SME. Keywords: Knowledge Tax,Tax Awareness,Service Quality authorities,Tax Rate Tax Sanctions, Taxpayer Compliance SMEs.

The flavor program can align management interests with company owners, in addition it is expected to improve the performance of agents that will be reflected in the quality of corporate profits. Companies that implement the program. Have, employees, management, and executives, with their prisipals. Employees will also enjoy such results. With so risky that the company can continue to be minimized. Investor and creditor confidence will ensure their funds will make the company's capital cost decrease. The data in this study is obtained from the Indonesia Stock Exchange.19 The sample of companies implementing the MCC program during 2008 to 2014. The amount of observation that during that period was 60 observations, this is because the implementation period of each company MCC is different. Testing this research hypothesis using path analysis test using SmartPLS 2.0 M3 software. The empirical results of this study indicate the presence of PKS is also significantly positive and significant to the cost of corporate equity. Profit quality is proxied by significant discretionary accruals and significant to the cost of equity. The MCC does not reflect on the costs to be paid. There is no effect between the cost of the MCC on the cost of the company's capital. Keywords: share ownershop program, profit quality, cos of equity

This study aims to describe the financial performance of banks based on the results of banking financial ratio analysis. The type of research used in this study is descriptive research type using a quantitative approach. The results of banking financial ratio analysis on liquidity ratio analysis shows the condition of financial performance of PT. Bukopin (Persero), Tbk period 2014-2015 can be said good. The average CR of 17.57%, RR 539,239 LDR of 85.12%, LAR of 68.97% has met the standards set by Bank Indonesia and has also exceeded the average of the Commercial Bank of the Company (BUP). The results of solvency ratio analysis, financial performance condition of PT Bukopin (Persero) Tbk in 2014-2015 can be said good because the average CAR of 13.88%, LDAR of 2.39%, DER of 1057.92%, the value has been meet the requirements of Bank Indonesia. In the analysis of earnings ratio, the condition of financial performance can be said not good, because the average on ROA is only 0.97%, ROE of 11.20%, and BO / PO of 88.39%, NPM of 9.49%, the value is still below the average BUP and under the terms of Bank Indonesia. From all financial ratio analysis hence can be known how financial condition of PT. Bukopin (Persero), Tbk. Keywords: financial ratios, corporate financial condition

This study examines the factors that affect the quality of audits at the existing KAP offices in the city of Semarang. This research was conducted in seven offices of KAP located in Semarang city by using auditor's analysis unit working in KAP office.The sampling method using Convenience sampling. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results showed that the competence variables have a positive and significant impact on audit quality. The independence variable has a positive and significant influence on audit quality. The ethical variable of the auditor has a positive and significant influence on audit quality. The auditor experience variable has a positive and significant influence on audit quality. Professional skepticism audit variables have a positive and significant impact on audit quality,. The auditor's objectivity variable has a positive and significant influence on audit quality,. The auditor's integrity variable has a positive and significant influence on audit quality.  Keywords:  competence, independence, auditor ethics, auditor experience, professional skepticism of auditors, auditor objectivity, auditor integrity and audit quality.

This study is performed to test the effect of LDR, and BOPO toward NIM to increase ROA. The objective to analyze the effect of the bank financial ratios performance (LDR and BOPO) toward NIM to increase ROA in banking industry over period 2011-2013. Sampling technique used here is pusposive sampling. The data was taken Otoritas Jasa Keuangan (OJK). It is gained sample amount of 114 data. The analysis technique used here is multiple regression with the least square difference and hypothesis test using t-statistic to examine partial regression coefficient and f-statistic to examine the mean of mutual effect with level of significance 5%. In addition, classical assumption is also performed including normality test, multicolinearity test, and heteroscedasticity test. The result shows LDR and BOPO to have influence toward NIM at level of significance less than 5%, and LDR and BOPO, and NIM have influence toward ROA at level of significance more than 5%. Key words:LDR, BOPO, ROA, Net interest margin