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Nikmatul Khasanah

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

STIKES Karya Husada Semarang, located on Jl. Intan Raya No.1, STIKES Karya Husada Semarang in processing data values ​​using Microsoft Excel so that the data storage has not been integrated because it is still individually not stored in one database and can only be accessed by 1 user. Fast and accurate information is really needed by STIKES in delivering information. To overcome the problems at STIKES Karya Husada Semarang, information systems need to be fast and accurate in conveying information. One information system that can provide information quickly is to use a multiuser system. To design this multiuser system using the main software Microsoft Visual FoxPro 9.0, and Microsoft Visual FoxPro 9.0 to manage the database. Therefore the final project entitled "Multiuser Based Value Data Processing Information System at STIKES Karya Husada Semarang" is an effective information system for delivering information at STIKES.

Nagasus, Indrawan; Fujiama Diapoldo Silalahi

Jurnal Elektronika dan Komputer 2018 STEKOM PRESS

SMK Kyai Ageng Pandanaran Semarang  is one of the private vocational high school that want to improve quality of teaching and learning to produce quality graduates. During these teaching and learning methods that are used less than maximum, students are easily saturated, study time is limited and there are no facilities for new teachers to learn service and auto repair material  efficiently. The authors develop a learning media services and auto repair expert system based that aims to resolve the issue. Learning media is developed by prototype approach. Expert system technology advanced trace method is applied into the learning media through   the facilities of diagnosis and troubleshooting to help new teachers and student learning to identify the damage automobile. Database can be managed and updated by senior teachers by utilizing the MySQL database and PHP programming language. In addition, this learning media also features video demonstration of the *.swf file and the theoretical material in the form of a *.pdf file. The results of the development has produced a new system of web-based expert system as a supplement learning media services and auto repair in the process of teaching and learning activities.

Siswanto, Siswanto

Jurnal Elektronika dan Komputer 2018 STEKOM PRESS

PT. Vermindo Utama Semarang having its address at Jl. Pawiyatan Luhur Number 25 Semarang is a company engaged in the distribution and production of goods, especially health products. PT. Vermindo Utama Semarang has dozens of Salesmen and a leader. PT. Vermindo Utama Semarang carries out the process of buying and selling wholesale with various customers, the majority of whom are Pharmacies and supermarkets. In running its business, PT. Vermindo Utama Semarang still sells conventionally by using salesmen. And the marketing area still covers Central Java and East Java. Based on the problems above, the writer wants to propose a web-based booking system design to be considered in helping in the promotion of goods from PT. Vermindo Utama Semarang. Application Order System PT. Vermindo Utama Semarang by using PHP and MySql database. Making this application is expected to be one of the efforts that can be done to overcome the problems that often occur so as to increase the effectiveness of work which will certainly affect the quality of service to customers.

Anita Trisiana, Wartoyo &

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2018 Prodi PPKn Universitas Slamet Riyadi

Tujuan penelitian ini adalah menganalisis integrasi Pendidikan Karakter dalampembelajaran Pendidikan Kewarganegaraan untuk meningkatkan Kedisiplinan mahasiswaUniversitas Slamet Riyadi Surakarta. Penelitian ini menggunakan metode Kualitatif,dengan teknik pengumpulan data melalui cara Observasi, Wawancara, Dokumentasi.Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan bahwa EfektifitasPengintegrasian Kurikulum Pendidikan Karakter dalam Kedisiplinan mahasiswa secaraefektif di terapkan dalam kegiatan belajar mengajar dengan mengabungkan nilai-nilaikedisiplinan di kampus, masyarakat, berbangsa dan bernegara dalam upaya menjadikanmahasiswa yang berkarakter kuat dan menjadi pribadi-pribadi yang berkarakter sebagaipenerus bangsa saat ini. Pola penanaman kedisiplinan, diwujudkan dalam pembiasaanmulai dari kegiatan pembelajaran sampai dengan kegiatan evaluasi pembelajaran.Kata Kunci : Pendidikan Karakter, Pendidikan Kewarganegaraan, Kedisiplinan

Sugiaryo, Sigit Sugeng Riyadi &

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2018 Prodi PPKn Universitas Slamet Riyadi

Tujuan penelitian ini adalah 1). Untuk mengetahui pengembangan model literasiuntuk peningkatan Civic Virtue pada siswa SMAN 6 Surakarta tahun ajaran 2017/2018.2). Untuk mengetahui pemanfaatan media sosial pada siswa SMAN 6 Surakarta tahunajaran 2017/2018. 3). Untuk mengetahui pengembangan model literasi melaluipemanfaatan media sosial untuk meningkatkan civic virtuepada siswa SMAN 6Surakarta tahun ajaran 2017/2018. SMA N 6 Surakarta terletak di jalan Mr. SartonoNo.30 Surakarta, Kelurahan Nusukan, Kecamatan Banjarsari, Kota Surakarta dengankode pos 57135.Metode penelitian yang digunakan adalah penelitian deskriptif kualitatif yaituWakil Kepala Sekolah bagian Kurikulum, Guru PPKn dan siswa SMAN 6Surakartasebagaisubjek. Sedangkan data yang di kumpulkan dalam penelitiam iniadalah data primer dan data sekunder tentang pengembangan model literasi melaluipemanfaatan media sosial guna meningkatkan civic virtue siswa di SMAN 6 Surakarta.Teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Untukteknik analisis data dengan menetapkan informasi kunci yang merupakan informan yangdipercaya dapat membuka informasi kepada peneliti dalam berwawancara. Setelah itu,perhatian peneliti pada objek penelitian dan memulai membuat instrumen wawancaradeskripsi, jadi proses penelitian ini berangkat dari luas kemudian memfokuskan, dankemudian meluas lagi sehingga kemudian dapat di ambil kesimpulan dari narasumberyang disajikan dengan bentuk narasi. Sebelum melakukan wawancara, penelitimelakukan observasi pada kelas 11 MIPA SMAN 6 Surakarta.Hasil penelitian menunjukan bahwa 1) Pengembangan model literasi terintegrasimelalui rencana pelaksanaan pembelajaran yang di sisipkan dalam setiap pembelajaran.2) pemanfaatan media sosial sebagai media pembelajaran PPKn memberi dampakpositif dan dampak negatif. 3) dengan pembiasaan berliterasi dalam pembelajaran yangmemanfaatan media sosial dapat meningkatkan civic virtue siswa sehingga menjadikansiswa berperilaku baik di sekolah maupun di masyarakat.Kata Kunci : Pengembangan Model Literasi, Media Sosial, CivicVirtue.

Sugiaryo, Wahyu Rama Dhiana &

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2018 Prodi PPKn Universitas Slamet Riyadi

Penelitian ini bertujuan untuk mengetahui ada tidaknya hubungan kedisiplinansiswa dan pembelajaran pendidikan karakter dengan perilaku menyimpang pada siswakelas XI MAN 1 Surakarta . Populasi dalam penelitian ini adalah seluruh siswa kelas XIMAN 1 Surakarta. Sampel dalam penelitian ini adalah sebanyak 30 siswa dengan teknikpengambilan sampel menggunakan Random Sampling yaitu sampel random sampling ataucara pengambilan sampel secara undian dimana semua individu dalam populasi baik secarasendiri-sendiri atau bersama-sama diberi kesempatan yang sama untuk dipilih sebagaianggota sampel. Teknik pengumpulan data dalam penelitian ini menggunakan metodeangket. Metode angket digunakan untuk mengumpulkan data mengenai hubungankedisiplinan siswa dan pembelajaran pendidikan karakter dengan perilaku menyimpangsiswa. Uji coba instrument menggunakan uji validitas dan uji reliabilitas dengan rumusProduct moment dinyatakan valid untuk angket tentang kedisiplinan siswa (X1),pembelajaran pendidikan karakter (X2) dan perilaku menyimpang (Y). Teknik analisis datamenggunakan korelasi product moment.Hasil penelitian menunjukkan bahwa: ada Hubungan kedisiplinan siswa danpembelajaran pendidikan karakter dengan perilaku menyimpang pada siswa kelas XI MAN1 Surakarta tahun 2017/ 2018, dibuktikan dengan nilai F hitung yaitu F = 16,689 > F tabel5% = 3,354.Kata kunci: Kedisiplinan, Pembelajaran, Pendidikan Karakter, Perilaku Menyimpang

Siti Supeni, Sindi Eka Putri, Yusuf &

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2018 Prodi PPKn Universitas Slamet Riyadi

Penelitian ini bertujuan untuk mengetahui peranan antara pembelajaran PendidikanKewarganegaraan (PKn) dan kegiatan ekstrakurikuler Kerohanian Islam (ROHIS) terhadappembentukan karakter siswa MAN 1 Surakarta Tahun Ajaran 2017/2018 berbentukdeskriptif kualitatif, dengan strategi studi evaluasi dengan pemberian penilaian untukmenarik suatu kesimpulan yang dilakukan secara struktual kepada responden sebagaisumber informasi untuk keterangan peranan pendidikan kewarganegaraan (PKn) dankegiatan ekstrakurikuler kerohanian islam (rohis) terhadap pendidikan karakter siswaMAN 1 Surakarta Tahun Ajaran 2017/2018. Sumber data berupa data primer dan datasekunder. Subyek penelitian antara lain: Wakil Kepala Sekolah, Pembina Rohis, PengurusRohis dan siswa anggota rohis. Obyek penelitian, peranan pendidikan kewarganegaraandan kegiatan ekstrakurikuler kerohanian islam (rohis) terhadap pendidikan karakter.Teknik pengumpulan data: observasi, wawancara, dokumentasi. Keabsahan datamenggunakan trianggulasi metode. Teknik analisis data terdiri: reduksi data, penyajiandata dan penarikan kesimpulan.Hasil penelitian menunjukkan pembelajaran PKn yang dilaksanakan guru telahberjalan dengan baik, siswa mampu memahami dan mengamalkannya, siswa bisamenghargari orang lain, bisa bertoleransi dengan sesamanya, berkata jujur, bersikap sopandengan orang lain. Kegiatan Rohis telah memberikan peran yang sangat berarti dalampembentukan karakter siswa, program-program yang direncanakan telah dijalankan denganbaik, sehingga siswa bisa terbiasa melakukan kegiatan yang bersifat positif, seperti halnyamelakukan sholat dhuha, menjalankan sholat wajib tepat waktu, melakukan bakti sosial,berperilaku sopan, dan berperilaku disiplin.Kata Kunci : Pembelajaran PKn, Kegiatan Rohis, Pembentukan Karakter

Anita Trisiana, Felisia Mega Sri Ayu &

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2018 Prodi PPKn Universitas Slamet Riyadi

Pancasila adalah dasar dan Ideologi Negara Republik Indonesia yang ada sejaknegara Indonesia belum berdiri. Pancasila adalah pilar bangsa yang mengandung nilainilaiBermasyarakat, Berbangsa, dan Bernegara. Kedudukan Pancasila sebagai Dasardan Ideologi Negara yaitu sebagai fondamen, filsafat, pikiran yang mendalam,pandangan hidup, dan pemersatu bangsa. Studi ini menggunakan metode deskriptifanalitik yakni dengan menganalisis secara kritis terhadap permasalahan secaramendalam mengenai globalisasi, dengan mengedepankan alternatif penyelesaianpermasalahan melalui Pancasila.Rumusan sila-sila dalam sila Pancasila adalah hukumpositif indonesia secara yuridis-konstitusional sah, berlaku, dan mengikat seluruhlembaga negara, lembaga masyrakat, dan setiap warga negara tanpa terkecuali.NamunPancasila yang begitu penting tidak lagi dipikirkan. Pengaruh globalisai kehidupan yangsemakin meluas dan persaingan antar bangsa yang semakin tajam. Karakteristikglobalisasi yang individual-liberal menggerus nilai-nilai keluhuran Pancasila. Olehkarena itu kita sebagai bangsa indonesia perlu kembali menjadi karakter dasar bangsaIndonesia sendir yaitu Pancasila dan penumbuhan Eksistensi Pancasila yang bernilaifilosofis dan sosiologis menjadi hal perlu di era globalisasi ini.Kata kunci : Eksistensi, Pancasila, Globalisasi

Siti Supeni, Dewi Anggraini &

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2018 Prodi PPKn Universitas Slamet Riyadi

Penelitian ini bertujuan untuk menganalisis korelasi antara civic knowledge dalamPendidikan Pancasila dan Kewarganegaraan dengan kesadaran hukum berlalu lintaspada siswa kelas X SMA Muhammadiyah 2 Gemolong Tahun Pelajaran 2016/2017.Populasi yang diteliti dalam penelitian ini adalah keseluruhan siswa kelas X SMAMuhammadiyah 2 Gemolong Tahun Pelajaran 2016/2017, yang berjumlah 120 siswa,terdiri atas 5 kelas yaitu kelas X A sampai kelas X E. Sampel sebanyak 25% dari jumlahpopulasi 120 yaitu 30 siswa dengan teknik Sample Random Sampling dan SamplingKuota. Teknik pengumpulan data menggunakan kuesioner, observasi dan dokumentasi.Instrumen penelitian yang digunakan dianalisis menggunakan uji validitas danreliabilitas. Teknik analisis data Korelasi Product Moment.Berdasarkan hasil penelitian yang telah dilakukan, diketahui nilai r hitung sebesar0,824, kemudian dikonsultasikan dengan N = 30, yang menunjukkan ttabel pada tarafsignifikansi 5% = 0,361 dan taraf signifikansi 1% = 0,463. Nilai rhitung lebih besardaripada rtabel, atas dasar taraf signifikansi 5% maupun 1% atau (0,361 < 0,824 >0,463). Sehubungan dengan hal tersebut, maka hipotesis yang diajukan yaitu: ”Adakorelasi yang kuat antara civic knowledge dalam Pendidikan Pancasila danKewarganegaraan dengan kesadaran hukum berlalu lintas pada siswa kelas X SMAMuhammadiyah 2 Gemolong Tahun Pelajaran 2016/2017”, terbukti kebenarannya.Kata kunci : Civic Knowledge, danKesadaran Hukum Berlalu Lintas.

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

Jatmiko, Robby

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

Academics as well as managers have long been interested in the roleof satisfaction with complaint handling (SATCOM) in shapingcustomers’ attitudes and repurchasing decisions. This interest hasgenerated a widespread belief that SATCOM is driven by the perceptionthat the complaint handling process is just. To test how SATCOM ismodulated by distributive, interactional, or procedural justice, weperformed a meta-analysis of 60 independent studies of the antecedentsand consequences of SATCOM. Results indicate that SATCOM isaffected most by distributive justice, then by interactional justice, and onlyweakly by procedural justice. We also find that SATCOM mediates theeffects of justice dimensions on word-of-mouth. However, contrary tocom-mon belief, SATCOM does not mediate the effects of justicedimensions on overall satisfaction and return intent. We draw on ourresults to suggest several avenues for further research.

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).

Rahmawati, Ita Nur

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

Relevant information to predict the future of the company can beexpressed through several sources, including: annual reports, interim reports,press releases, conference calls, and direct communication with analysts.Among the sources of such information widely used in research analysis is thecompany's annual report. This is because the annual report has traditionallybeen the main medium for delivering detailed information on the company'sfinancial and non-financial information. Research and discussion on theeffect of the company's performance on future information in the company'sannual report, yields several conclusions as follows:The average disclosurerate of the sample company FLI is 42.60% (below 50%), meaning there arestill many companies that are less likely to convey future information. This isdue to the pessimism of future expectations and the reluctance to reveal toomuch information that might undermine the competitive position in themarket.Company size is the only independent variable that influences futureinformation. This means large size companies tend to convey futureinformation in their annual reports. Other independent variables of companyperformance (leverage, profitability and liquidity) have no effect on futureinformation

Hartono, R. Djoko Setyo

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

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

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

Suprihati, Suprihati; Suhestiningsih, Suhestiningsih

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

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

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.

Carorin, Carorin

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

Dalam pelaksanaan otonomi daerah Pemerintah Kabupaten/Kota pada umumnya mempunyai 3fungsi yaitu alokasi, distribusi dan stabilisasi. Pelaksanaan fungsi Pemda di bidang alokasi antaralain adalah memberikan pelayanan dan fasilitas publik, yang diwujudkan dalam pembangunanterminal di Desa Widorokondang Kabupaten Pati. Dengan dibangunnya terminal ini akanmendorong pertumbuhan ekonomi Kabupaten Pati dan mendukung perkembangan kotasekitarnya, mengingat Kabupaten Pati letaknya cukup strategis yaitu berbatasan denganKabupaten Kudus, Jepara, Grobogan,Blora dan Rembang. Lokasi penelitian ini adalah DesaWidorokondang Kabupaten Pati. Adapun alat analisis yang digunakan Analisis net present value(NPV), Analisis payback period, Analisis Return on Investment (ROI), Analisis hasilpengembalian (internal rate of return)/IRR serta analisis kerjasama Pemerintah-Swasta.Kesimpulan yang diperoleh adalah Potensi kepadatan lalu lintas tinggi di kawasan ini akanmemberikan peluang pemasukan (Cash In Flow) sebesar Rp 149.743.501. Biaya investasipembangunan di kawasan ini sebesar Rp29.515.745.000. Dengan batas masa investasi 25tahun, maka didapatkan :DF 10%, Payback periode adalah 23 tahun, DF 12%, tidak layak (diatas 25 tahun), DF 14%, tidak layak (di atas 25 tahun)

Novius, Andri

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

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