Publication Search

Madrasah Aliyah Negeri (MAN) Purwodadi is a formal educational institution located on Jl. P. Diponegoro No. 22, the direction of Jalan Purwodadi - Solo. MAN Purwodadi as one of the Secondary Education Institutions in Purwodadi has an important role in the future, in the context of increasing the intelligence of the nation while preparing students who are faithful and devoted and possessing Science and Technology which are characteristic of their Islam. Some agencies including educational institutions in an effort to improve the image both in terms of promotion and information now, have begun to use website media that can be quickly accessed widely so as to improve the quality of service to the community. MAN Purwodadi in the current promotion and information efforts still use the method of manually explaining which will certainly take time and effort and still use print media that has limited reach and requires more costs for each print each year. MAN Purwodadi until now does not have a new alternative media in the form of a website that follows the times that if not followed up will certainly be less competitive in terms of promotion and information. Therefore, it is necessary to have new alternative media that are effective and efficient and sustainable which in addition to increasing positive value for MAN Purwodadi, can also support and cover up the weaknesses of promotional media and information that has been used before. In this study data were collected through a questionnaire method of 30 respondents in potential students using a Likert scale to find out the responses of respondents to each variable. Then do the analysis of the data obtained in the form of quantitative analysis. From the analysis obtained product information level score of 390 or 32.5%; the effective level of the product is 222 or 18.5%; and the product efficiency level of 399 or 33.25%. From the existing score indicators, if added together the results will show the extent of the feasibility of the website as a promotional media and MAN Purwodadi information. From the results of this analysis it can be concluded that Website Design as a Media Promotion and Information on MAN Purwodadi is considered "Very Effective". This is based on the calculation of the scale which states that if all the values ​​of the indicators are added up to produce a total value of 1011 where the value is between 976 - 1200 which states "Very Effective".

This study analyzed the influence of bank capital adequacy level to profitability by using credit risk as moderating variable. The data used in this study is conventional banking listed on the IDX period 2011- 2014.The results of this study indicate that the capital adequacy does not affect the profitability, credit risk negatively affect profitability and credit risk can not moderate the influence of capital adequacy rate on bank profitability in Indonesia.

The study aims to analyze the influence of internal control systems and the use of information technology on the quality of financial reports, with human resource competence serving as a mediating variable. The study was conducted at 18 Community Health Centers (Puskesmas) in Gresik Regency, with the main indicators being internal control systems, the use of information technology, financial report quality, and human resource competence. Using purposive sampling, a sample of 70 respondents comprising the population of Puskesmas employees in the Gresik region was selected for the study. The Partial Least Squares Structural Equation Modeling (SEM-PLS) method was used as the data analysis technique after all primary data were collected via a questionnaire specifically designed to represent the relevant variables. Based on the research results, the quality of financial reports has a positive impact when utilizing an information technology-based internal control system. However, human resource competence does not have a maximal impact on the utilization of the internal control system; nevertheless, a positive impact can be leveraged through the use of information technology. Further mediation analysis indicates that human resource competency mediates the correlation between internal control systems and financial statement quality. Conversely, human resource competency does not mediate the relationship between the utilization of information technology and financial statement quality. This study underscores the importance of internal control systems, the utilization of information technology, and human resource competency in producing optimal financial statement quality.

Employee performance in a company is needed. This researchconcerning employee performance problem, Samples used by all population are36 respondents with Samleng Census technique data analysis used instrumenttest, multiple regression analysis and hypothesis test.The results of this studyPartial regression coefficient Motivation work (X1) on employee workdiscipline. After analyzed obtained value tcount X1 (3.602)> ttable (2.03), thenHo is rejected and Ha accepted the conclusion of variables Motivation of workhave a positive and significant impact on employee discipline.2. PartialRegression Coefficient of Leadership Style (X2) on Employee Work Discipline.After analyzed, tcount X2 (4,549)> ttable (2.03), hence Ha accepted and Horejected conclusion of Leadership Variable have positive and significantinfluence to employee work discipline.Partial regression coefficient Motivationwork (X1) on employee performance. After analyzed obtained value tcount X1(1.396)> ttable (2.03), then Ho is rejected and Ha accepted the conclusion ofwork motivation variable and has no effect and not significant on employeeperformance.4. Partial Regression Coefficient of Leadership Style (X2) onemployee performance. After analyzed obtained value tcount X2 (3.895)> ttable(2.03), then Ha accepted and Ho rejected conclusion Variable Style Leadershave a positive and significant impact on employee performance.Regressioncoefficient Discipline work (Y1) on Employee Performance. After analyzedobtained tcount Y1 (6,075)> ttable (2.03), hence Ha accepted and Ho rejectedconclusion Variable of work discipline have positive and significant effect toemployee performance.

The research was conducted to examine the moderating effects ofboard independent directors on the relationship between managerialownership on dividend policy and debt. The purpose of this study to determinehow much influence managerial ownership on dividend policy and debt aswell as the moderating effects of independent directors on the relationshipbetween managerial ownership on dividend policy and debt.The research wasconducted by quantitative methods using secondary data. Secondary data werefrom Indonesia Capital Market Directory (ICMD) and annual reports listedcompanies on the Indonesia Stock Exchange (IDX). The research populationis a company listed on the Stock Exchange, then the samples were taken bypurposive sampling with the criteria listed companies from 2007 to 2011 andhave the data required in this study. The analysis used the multiple regressionanalysis to see the effect of independent variables on the dependent variableeither jointly or individually. Before being tested by multiple linear regressionfirst tested the classical assumptions.The results showed that the significant negative effect of managerialownership on dividend policy, managerial ownership has no effect on debtpolicy. Independent directors are moderate the relationship betweenmanagerial ownership to dividend policy, but did not moderate therelationship between ownership and debt managerial. Control variables affectthe profitability of dividend policy, size does not affect the dividend policy.While variables affect the profitability and size of debt policy.

This study aimed to analyze the influence of Return On Investment,Debt To Equity Ratio, Economic Value Added, and Inflation on StockReturns. This study was made as there are differences between the results ofresearch with each other and so can be used to predict fluctuations stockreturns.Sample of this research is 135 others company in IDX with methodpurposive sampling.This study uses multiple linear regression statistic to testthe hypothesis. The variable used in this study Return On Investment, DebtTo Equity Ratio, Economic Value Added, Inflation, and Stock Returns. Typeof data used in the form of secondary data is data such as notes and reportstaken from Indonesian Capital Market Directory.The results showed that simultan independent variables effect on stockreturn. While research is partially showed Return On Investment positive andnot significant effect on stock returns. While Debt To Equity Ratio negativeand significant effect on stock returns. Meanwhile Economic Value Addedpositive and significant effect on stock returns. And then inflation negativeand not significant effect on stock returns. In addition it was found that thevalue of adjusted R square is 5,8%. This means that 5,8% of the movement ofstock returns can be predicted from the four variables, while at 94,2% isexplained by other variables outside the model

This study analyzes the effect of bank lending to profitability by usingcredit risk as a moderating variable. The data used in this study isconventional banking listed on the IDX period 2011-2014. The results ofthis study indicate that loan disbursement negatively affects profitability,credit risk negatively affect profitability and credit risk can not moderate theeffect of credit distribution on the profitability of banks in Indonesia.Keywords: lending ratio, credit risk, profitability

The purpose of this study re-write the understanding of the tax laws and officials tax service on taxpayer compliance with risk prefernces as a moderating variable. The population in this research in taxpayer MSMEs listed in KPP Pratama Demak. The sampling tehnique was convenience sampling method which produced a sample of 88 MSMEs. The analysis methode that used in study is a multiple linier regression analysis. The results showed that an understanding of the tax law and officials tax service have positif significant effect on taxpayer compliance MSMEs partially in Demak residence. The risk preferences cannot the relationship between the understanding of the tax laws with tax compliance and the relationship between officials tax service with tax compliance. Keywords: the understanding of the tax laws, officials tax service, taxpayer compliance, risk preferences

Debt Policy is policy to decision finance is a policy in determining the company’s funds are sourced from external. Managers must determine the exact proportion of debt with due regard to the risks of the debt. The purpose of this research is to explore how the influence free cash flow, growth of the company, dividend policy and firm size toward the debt policy. Population in this study are all companies listed on the indonesia stock exchange year 2013 obtained 137 company. This research used purposive sampling method. The analysis show that they have one variable is dividend policy has positive influence to debt policy. As for the other three variables independent are free cash flow, growth of the company, and firm size that insignificant influence to debt policy. The conclusions of this study proved that the dividend policy can improve the company’s debt policy. Suggestion for future research to use an independent commissioner and the implementation of good corporate governance to supervise the activities of the company and improve its performance. Keywords: Free cash flow, debt policy, dividend policy, firm size, growth of the company

This study aims to examine and analyze the influence of workdiscipline, supervision, and motivation to job satisfaction that impact onmorale. The data was collected through questionnaires distributed andimplemented to 79 employees working at PT.Carefast in Semarang. Thedata analysis in this study used SPSS version 17.The result of analysisshows that discipline, motivation, competency have positive effect onperformance variable.

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

This study aims to investigate the effect of strategic performance measurement system on managerial performance that isdirectly tested through four variables; job relevant information, role ambiguty, role conflict and role overload. This studyused the perspective of goal setting theory and role theory in explaining inter-variable relationship. Data collected in thissurvey was primary data from 329 functional managers of state-owned transportation companies under the auspices ofMinistry of State Owned Enterprise. Samples were taken using stratified random sampling. Of 329 questionnaires, 264were used in this research with respon rate of 80,55%. Data analysis was conducted using structural equation models inLISREL 8,5. The result of statistictic test indicated that strategic performance measurement system was, but notsignificantly, associated with managerial performance. Further findings indicated that strategic performance measurementsystem was significantly associated with job relevant information, but no association was found with role ambiguity.However, strategic performance measurement system was significantly assosiated with role conflict and role overload.Furthermore, the result of research test indicated that job relevant information was not associated with role ambiguty; roleconflict and role overload, but significantly associated with managerial performance. Based on the result, it can beconferred that role ambiguity was positively related and had a significant impact on managerial performance. In the otherhand, role conflict and role overload are positvely but not significantly assosiated with managerial performance.The resultof the role test of mediating variables has shown that job relevant information, role ambiguity, role conflict and roleoverload significantly mediated the effect of strategic performance measurement system toward managerial performance.Keywords : Strategic Performance Measurement System, Job Relevant Information, Role Stress Characteristic andManagerial Performance

The purpose of this study is to evaluate the effect of corporate governance mechanism on financial performance in thebanking sector. The independent variables consist of institutional ownership, management ownership, independent boarddirector, board of directors and audit committee. Bank performance is measured by Return On Equity (ROE). Thepopulation in this study is the bank listed in Indonesia Stock Exchange (IDX) in the period 2011-2013. This study datacome from bank annual reports obtained from the Indonesian Stock Exchange website and Indonesian Capital MarketDirectory (ICMD). By purposive sampling method, this research got28 samples in each period, so 84 (28 sample × 3years) annual report will be used in this research. The analysis technique used to test the hypothesis is multiple regressionwith SPSS 16.The results show that the board of directors have a positive effect to the bank performance. Iinstitutionalownership has a negative effect to bank performance. However, management ownership, independent board and auditcommittee have no influence to bank performance.Keywords: Institutional ownership, Management ownership, Independent board directors, Board of directors, Auditcommittee, Return on equity, corporate governance

The objective of this research is to empirically examine about the factors affecting the Composite Stock Index in Indonesia Stock Exchange. The factors are SBI Rate, World Oil Price, World Gold Price, and Exchange Rate of Indonesia Rupiah. The sample of this research is monthly data of the SBI Rate, World Oil Price, World Gold Price, Exchange Rate of Indonesia Rupiah, and Composite Stock Index from October, 2007 until September, 2012. This research uses multiple regression analysis.The result of this research shows that the SBI Rate negatively affect the composite stock indeks (IHSG), while the world oil price and world gold price positively affect the IHSG. But, the exchange rate of Indonesia rupiah is not affect the IHSG. The value of adjusted R square is 0.519%. This means that 51.90% IHSG movement can be predicted by the movement of the four independent variables. Keywords: sbi rate, world oil price, world gold price, exchange rate of indonesia rupiah, IHSG

This study examines the effect of time budget pressure as a moderating variable on the relationship between individual factors, namely accountability, ethical awareness, and auditor independence and audit quality on BPK Representative Maluku province. Respondents are auditors working on BPK RI Representative Maluku Province. Population are42 respondents, but only 34 respondents who returns quesionary and can be used in data processing. The sampling method used is census sampling. Data processing is performed using moderated regression analysis (MRA) and assisted by SPSS version 17.0. The results showed that time budget pressure to moderate the relationship between accountability and audit quality as well as moderate the relationship between ethical awareness and the audit quality, but time budget pressure has not influence moderate therelationof auditor independence and audit quality. Keywords: accountability, ethical awareness, auditor independence, time budget pressure, audit quality

The objective of this study is to compare the level of intellectual capital disclosure in any banking company in Indonesia and Thailand listed on the Indonesia Stock Exchange ( IDX ) and the Securities Exchange of Thailand ( SET ) in 2011 based in the characteristics of the company. The variables used in this study is the level of intellectual capital disclosure and corporate characteristics represented by profitability, leverage, and the size of the company. The sample used consists of 39 banks listed on the BEI and 11 banks listed on the SET in 2011. The findings in this study showed no difference between intellectual capital disclosure in Indonesia and Thailand. Keywords : intellectual capital disclosure, profitability, leverage, company size

The purpose of this research is to analyze the influence of the quality ofteaching, and the quality of service in conjunction with satisfaction andloyalty student of the STIE Totalwin Semarang. Data were obtainedthrough a questionnaire and analyzed using Structural EquationModeling (SEM). The results showed that student loyalty can be builtfrom a variable learning through student satisfaction and student loyaltycan also be constructed from the quality of service through studentsatisfaction.

Globalization is a process of economic activity and trade, where countriesaround the world into a single market forces increasingly integrated with theterritorial limits of the country without hindrance. Developments in this eraof globalization impact to human life. Based on these conditions, affect theappearance of many engaged in the retail trade of daily consumer goods invarious cities in Indonesia. This study aims to analyze the effect of Display,Positive Emotion and Store Atmosphere toImpulse Buying.This study used accidental sampling method on the visitor AlfamartCitarum Raya Semarang. Data obtained by distributing 100 questionnairesto the visitors Alfamart Citarum Raya Semarang. The independent variablein this study is the Display of Positive Emotion and Atmosphere Store whilethe dependent variableis the Impulse Buying. The statistical methods used inthis study is the Multiple Linear Regression AnalysisThe results oft his study indicate that the variable Display and PositiveEmotion there is a significant effect on Impulse Buiyng. As for theAtmosphere Store variables showed no significant effect on Impulse Buying.The results of this study also showed that the value of R Square of 21.6%while the remaining 78.4% is explained by other variables that are notproposed in this study.

This study aims to analyze the factors that affect the capital structure. Factors examined as independent variables are profitability, company size, business risk, growth opportunities and managerial ownership. Variable profitability, company size, business risk is analyzed in the perspective of the pecking order theory and variable growth opportunities and managerial ownership is analyzed in the perspective of agency theory.Hypothesis testing using multiple regression. The population in this study is manufacturing companies listed in Indonesia Stock Exchange. Sampling technique using purposive sampling method. The samples used 222 observations are pooled data from 2008 to 2010. Types of data used are secondary data. Statistical tests showed hypotheses for the variables profitability and business risk accepted. This means that the profitability and business risk significantly and negatively related to capital structure. Hypothesis testing results for firm size variable positive and significant impact on capital structure. Thus the hypothesis is rejected due to size of company direction opposite hypothesis. Variable growth opportunities and managerial ownership and significant negative effect on capital structure.Keywords: capital structure, profitability, company size, business risk, growth opportunity, managerial ownership, the pecking order theory, agency theory.

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.