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Analytics

Sri Suryani

Prospect : Jurnal Manajemen dan Akuntansi 2018 STIE Rajawali Purworejo

This study aims to determine the extent to which the influence of own capital against the SHU in Koperasi Pegawai Negeri (KPRI) Tirta Manunggal Sejahtera Balai Pusda and Taru Probolo Kutoarjo fiscal year 2012 - 2016. This research uses quantitative and qua litative data analysis methods with simple regression analysis tool, Determination, Test f and T test. The result of the research by using SPSS program showed that there is a positive and significant influence between the Deposit and Mandatory Deposit vari able on the change of SHU in KPRI Tirta Manunggal Sejahtera where Y =-1.061 - 0,253x1 + 0,17x2, seen from the value of the constant coefficient of 1.061 which has meaning when the Deposit and Mandatory Saving is equal to zero (0) units then SHU is - 1,061. The Basic Deposit Value is the coefficient of linear regression direction which means that each increase of Staple Deposit by 1 unit while Deposit Mandatory is considered fixed, it will be followed by SHU decline.Mandatory Deposit Value of 0.17 is a coefficient of linear regression direction which means the increase of Mandatory Deposit by 1 unit while the Main Deposit is considered fixed, it will be followed by a SHU increase of 0.17. Similarly, based on the value of f arithmetic and f value tables that ha ve been in can, f arithmetic> ftable or 78.74> 19.00 then this means that HO rejected and H3 accepted in other words that simultaneously there is a positive and significant influence between dependent variable of Main Deposit and Deposit to the change of SHU in KPRI Tirta Manunggal Sejahtera for the last 5 years. The amount of own capital derived from Deposit Principal and Compulsory Deposit is a strong influence on the SHU means that the greater the capital itself the greater the acquisition of SHU.

Victoria Andriani

Prospect : Jurnal Manajemen dan Akuntansi 2018 STIE Rajawali Purworejo

The purpose of this study is to determine the effect of brand image with purchase decisions at Restaurant Lezzat Kutoarjo. Sampling technique in this research use Accidental Sampling. Since the population is large and the number is unknown and can not be measured with certainty, then the sample used is 100 people. Data analysis techniques used are simple regression, coefficient of determination,and t test. Based on the research that the authors do ultimately obtained the regression equation of the effect of brand image on the purchase decision as follows: Y = 5.163 + 0.646X. This means that, if the value of the brand image variable in the research object is equal to zero, then the level or amount of decision variable purchasing fried chicken products Leete 5.163. The amount of change of decision variable of purchase of fried chicken product of Lezzat Restaurant is 0,545, this means purchasing decision of 54,5% influenced by brand image variable, while 45,5% influenced by other variable not examined, such as price, strategic location, life, role and social status, and so on. The hypothesis produces a positive and significant influence between the brand image and the purchase decision.

Danang Danang; Fatimah Indrawati

Jurnal Ilmiah Komputerisasi Akuntansi 2018 Universitas Sains dan Teknologi Komputer

Based on the implementation of an internship conducted by the author at PT. SAI APPAREL SEMARANG, the authors try to develop a system in accordance with the needs needed, namely by changing the data processing program inventory system (inventory) that is still using a manual system into a computerized inventory processing program (inventory) based on computerized programming language microsoft visual basic. This change aims to adjust the needs. The use of a computerized inventory system (inventory) in a company or office plays an important role. Because with the presence of a computerized system the data taken and made will be more precise and accurate, while the existing system at PT. SAI APPAREL SEMARANG still uses a manual system so reports that will be given to the leaders are slow.

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).

Yuli Fitrianto; Toni Samkhaji

JURNAL ILMIAH KOMPUTER GRAFIS 2016 UNIVERSITAS STEKOM

Sector The development of information and communication technology is very fast resulting in changes in various aspects. 3D technology is now widely used in various ways, for example in making films, games, educational media and also promotional media. This type of 3D media promotion is very necessary to promote tourist attractions of historic buildings such as Lawang Sewu in Semarang which has beautiful architectural buildings. In addition to offline promotions using 2D media, 3D media are also considered quite effective if used as promotional media to eliminate the mystical and horror impressions of the people at Lawang Sewu. The solution offered in this study is the use of 3D Virtual Reality as a promotional tool that displays a virtual feel, where 3D promotions will be more interesting and look more real so that people will get a pleasant impression in visiting these tourist attractions. This research uses Research product development methods and Development (RnD), using 6 out of 10 stages of research namely potential and problems, data collection, product design, design validation, design improvement and product trials. The results of this study are to produce promotional aids by utilizing 3D VR technology. The validity value of media experts is 3.4 which is declared feasible, while the validity value of material experts is 3.2 which is declared feasible, and increases the audience's understanding and interest as a user from 33% up to 67%.

Wina Puspita Sari; Afina Ruqayyah; Rico Fernando Siregar; Adrian Maulana Malik Ibrahim; Arrumaisha Ghaida Puspitasari +2 more

Jurnal Pengabdian Masyarakat Terapan 2016 Lembaga Pengembangan Kinerja Dosen

This community service activity is motivated by the importance of Strengthening digital communication capacity within environmental communities to support the sustainability of community-based environmental conservation movements. The MAT PECI Community (Indonesian Community for Ciliwung Care) as an active partner in conservation and education along the Ciliwung River still faces limitations in managing digital organizational communication, particularly in documentation, publication, and social media optimization aspects. This activity aims to enhance the capacity of community members in utilizing digital media as a means of communication, education, and environmental advocacy. The method used is Participatory Action Research with a participatory approach that involves the community actively from problem identification, planning, implementation, to evaluation. The program includes digital communication training, mentoring in social media content creation, basic photography and videography training, and the development of community digital publication strategies. The results show an increase in members’ understanding and skills in using social media, behavioral changes toward more structured documentation, greater awareness of the importance of digital communication, and the formation of a more directed organizational communication system. The findings indicate that strengthening community-based digital communication is effective in social empowerment and supports the sustainability of environmental conservation movements.

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