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Analytics

Saefurrohman, Saefurrohman; Ningsih, Dewi Handayani Untari

Dinamik 2016 Universitas Stikubank

Desain Motif batik merupakan salah satu kegiatan dalam pembuatan batik, baik itu untuk batik tulis,batik cap maupun printing. Dalam melakukan desai motif batik banyak yang bisa dilakukan dengan caramengali imajinasi maupun dengan menyimbolkan dari beberapa benda yang ada yang kemudian diterjemahkan dalam bentuk alur tu;ilsan di selembar kain batik.Menarik atau tidaknya suatu batik tergantung pada desain motif yang dihasilkan sehingga disukai olehpelanggan. Kepiawaian desain motif juga akan mempengaruhi nilai jual suatu batik. Motif juga bisamenggambarkan dan mencirikan asal muasal satu batik dengan ciri khas lokalnya.Batik Fraktal adalah batik yang sentuhan desainnya (corak dan ragam hiasnya) dibuat dengan rumusrumus matematika yang dikerjakan dengan teknologi komputer. Secara proses pembuatan batik fraktalmenjadi satu produk batik dibagi menjadi 2 tahap, tahap pertama adalah pembuatan desain yang dilakukanoleh tim desain fraktal, dan tahap kedua dilakukan oleh tim pembuat batik. Bentuk Fraktal mudahdimodelkan dengan metode L-System. L-System terdiri dari himpunan karakter , kumpulan aturan yangdikembangkan ke setiap karakter menjadi string karakter yang

Sukur, Muji; Nurraharjo, Eddy

Dinamik 2016 Universitas Stikubank

Beberapa permainan yang telah dibuat oleh komunitas baik dalam tingkat pemula maupun tingkatmahir dengan menggunakan fitur perangkat bantu Construct 2.0 menjadi tantangan tersendiri. Beberaparancangan desainer permainan berbasis construct memiliki fitur layout yang bervariasi ragam sertamenyebabkan kebutuhan kapasitas memori yang lebih besar. Upaya yang akan dijadikan tematik padapenelitian in adalah pengamatan terhadap kapasitas kebutuhan memori khususnya sebagai upayaminimalisasi kapasitas memori yang dibutuhkan dengan menggunakan teknik single layout multilayer,dibandingkan dengan penggunaan teknik sebelumnya yaitu multi layout dan multilayer. Hal ini akandikomparasi dalam model tabulasi terkait. Adapun tujuan dalam penelitian pada kesempatan kali ini adalahMengimplementasikan salah teknik animasi gambar dengan teknik single layout. Mengetahui implementasiteknik single layout multilayer. Adapun kesimpulan yang dapat ditarik berdasarkan hasil dan analisapenelitian ini bahwa Teknik single layout multi layer mampu didesain dengan baik dengan menggunakanperangkat Construct 2.0, namun dalam pengamatan terhadap kapasitas memori sejauh pengamatan tidakmemberikan pengaruh secara signifikan, dimana hal ini dipengaruhi oleh beberapa hal diantaranya: sejumlahresolusi gambar yang terlibat (karakter, latar belakang, animasi), sejumlah media audio yang terlibat,sejumlah animasi dari sejumlah framenya, sejumlah event-action yang terlibat dalam permainan(kompleksitas permainan).

Al-Amin, Imam Husni; Santi, Rina Candra Noor; Hartono, Budi

Dinamik 2016 Universitas Stikubank

Graf memuat objek titik dan objek garis yang menghubungkan titik. Properti penting yang dimilikioleh graf adalah arah dan bobot pada garis. Graf berbobot adalah graf yang setiap garis atau sisinya diberisebuah harga (bobot). Bobot ini dapat menyatakan jarak antara dua buah kota, biaya perjalanan, waktutempuh yang dibutuhkan, dan sebagainya.Penelitian ini melakukan analisa pada salah satu bentuk graf yaitu pohon, khususnya pada prosespenyusunan dan pembentukan pohon rentang minimum (minimum spanning tree) menggunakan algoritmaKruskal dan Prim. Kedua algoritma ini menghasilkan struktur pohon rentang minimum yang sama,meskipun proses penyusunannya berbeda.Proses penyusunan melalui dua buah contoh graf akan divisualisasikan menggunakan perangkat lunakpengolah dokumen LaTeX. Graf A disusun oleh 7 buah titik dan 11 garis sedangkan graf B memiliki 7buah titik dan 12 garis. Hasil visualisasi disimpan ke dalam berkas PDF (portable document format). Berkasini dapat digunakan sebagai modul ajar yang menarik, khususnya untuk pokok bahasan pohon rentangminimum.

Februariyanti, Herny; Santoso, Dwi Budi

Dinamik 2016 Universitas Stikubank

Informatika dan Program Studi Sistem Informasi Fakultas Teknologi Informasi UniversitasStikubank Semarang. Fakultas Teknologi Informasi dipilih karena jumlah data penelitiannya cukupbanyak. Setiap tahunnya Fakultas Teknologi Informasi meluluskan mahasiswa dengan penelitian skripsiyang beragam. Setiap tahunnya jumlah data skripsi selalu bertambah. Semakin bertambahnya penelitianskripsi dengan mata kuliah terbatas menyebabkan semakin banyak pula mahasiswa yang mengambilpenelitian yang mirip tema, objek, atau metode penelitian dengan penelitian sebelumnya. Pengelompokandata penelitian yang umumnya berbentuk teks dapat dilakukan dengan text mining.Algoritma yang digunakan adalah Partitioning Around Medoids (PAM) Clustering untuk melihatgambaran umum kemampuan akademik mahasiswa. Aplikasi dapat memberikan layanan pemilihanmedoids sejumlah 3 dokumen sebagai objek medoid. Untuk menghitung similaritas antar dokumen yangdiuji dengan medoids yang telah ditentukan menggunakan algoritma Jaccard Coefficient.Aplikasi dapat memlakukan proses menentukan sejumlah 3 (tiga) medoids oleh user dari dokumenabstrak skripsi mahasiswa.. Aplikasi juga dapat melakukan perhitungan jarak antara dokumen abstrakskripsi yang dipilih sebagai medoids dengan dokumen diluar medoid dan menampilkan hasil klasteringdokumen abstrak skripsi menggunakan algoritma PAM

Amin, Fatkhul; Purwatiningtyas, Purwatiningtyas

Dinamik 2016 Universitas Stikubank

Proses pengembalian kata dasar bahasa Jawa ngoko dari kata jadian (tembung andhahan) menjadikata dasar yang salah akan mengakibatkan kata dasar menjadi rusak, tidak memiliki arti yang benar dantidak bisa digunakan untuk proses seteleah Stemming. Bahasa Jawa Ngoko memiliki morfologi dalampenyusunan kata yang didalamnya terdapat awalan (ater-ater), sisipan (seselan) dan akhiran(penambang). Penguasaan morfologi Bahasa Jawa ngoko membantu menciptakan cara untuk pengambilankata dasa dalam bahasa jawa ngoko secara benar. Stemmer Bahasa Jawa ngoko metode Affix Removaldigunakan untuk mendapatkan kata dasar dari hasil proses pengurangan awalan, sisipan dan akhiransecara benar. Hasil pengembalian kata dasar menggunakan Stemmer Bahasa Jawa ngoko metode AffixRemoval mampu membuat kata dasar dalam bahasa Jawa ngoko dengan hasil benar mencapai 62%.Kemampuan stemmer ini masih harus ditingkatkan sampai mencapai tingkat kebenaran dalampengembalian kata dasar mencapai 100%.

Ardhianto, Eka

Dinamik 2016 Universitas Stikubank

QR Code merupakan singkatan dari Quick Response Code atau yang dapat diterjemahkan sebagaikode respon cepat. QR Code ini telah dikembangkan oleh Denso Corporation sejak 1994 yang pertama kalidigunakan sebagai pengenal kendaraan dibagian manufaktur. Seiring dengan perkembangan kebutuhan, QRCode mulai menggeser penggunaan Bar Code di beberapa bidang hal ini karena QR Code dapat digunakanhanya dengan menamfaatkan kamera digital bahkan kamera webcam dan kamera telephon.Selain pemanfaatan QR Code sebagai salah satu perangkat keamanan dokumen dan QR Codemerupakan salah satu metode pengenalan cepat. Maka pada penelitian ini penulis mencoba untukmemanfaatkan QR Code sebagai perangkat cepat dalam melakukan presensi kehadiran mahasiswa. Hal yangmenjadi salah satu alasan adalah bahwa kehadiran mahasiswa dalam setiap pertemuan masih mejadi salahsatu poin penilaian dan penggunaan kamera digital sudah meluas dalam berbagai hal, tidak luput juga adalahsetiap laptop yang digunakan oleh para pengajar / dosen / instruktur sehingga presensi dapat dilakukan secaramudah dengan memanfaatkan webcam yang terintegrasi dalam lapotop.Hasil dari peneliatian ini adalah, adanya aplikasi yang dapat memanfaatkan QR Code sebagai mediapresensi mahasiswa dengan menggunakan webcam pada laptop pengajar/dosen/instruktur sehingga prosespresensi dilakukan dengan mudah dan langsung terupload pada sistem informasi akademik. Dengan cara inijuga, mahasiswa tidak dapat melakukan manipulasi presensi kehadiran.

Poluan, Godeliva; Nugroho, Paskah Ika

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

This study examines the mechanism of corporate governance and financial distress conditions on the voluntary disclosure in the annual report. Elements of mechanism corporate governance that are used consist of managerial ownership, institutional ownership, independent commissioners, board of commissioners, and audit committees. Research using secondary data from 2010 – 2012 annual reports of various companies manufacturing industrial sectors and consumer goods contained in the Indonesia Stock Exchange (IDX). The sampling method used in this study was purposive sampling. The sample consists of 47 companies. The results show that the independent commissioners, board of commissioners, and financial distress condition have a significant effect on voluntary disclosure. While managerial ownership, institutional ownership, and audit committees does not significantly influence voluntary disclosure. Keywords: corporate governance, financial distress, voluntary disclosure.

Gasperz, Jefry 0000000

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

This study aims to investigate the influence of Problem-Based Learning/PBL) to increase student’s softskills in Accounting Department at Ambon City and then simultaneously generate accounting learning model that can be used by universities to improve the quality of learning both personal qualities and scientific quality through analytical skills, creativity, and open to innovation and new findings. The population in this study were students from the Department of Accounting at the Faculty of Economics and Faculty of Economics, Pattimura University in Darussalam Ambon. Samples were students from the Department of Accounting that would  taken courses in Management Accounting at Department of Accounting - FE Pattimura University, and Darussalam University in Ambon City. In every department, sampling of 30 people. The sampling technique used is nonprobability sampling with purposive sampling. Methods of data collection begins with the class treatments (to make small groups, giving the case/problem, advice by the facilitator, discussion in small group, resume small group, and facilitators make conclusions on the problems discussed), then a questionnaire distributed to respondents for answering that how perception’s respondent of PBL influence to  increase in student’s softskills. The results of hypothesis testing with simple regression analysis showed that problem-based learning (PBL) to have significant effect on the increase student’s softskill in university of state and university of private at Ambon City.   Key Words: Problem-Based Learning, Softskills

Susilowati, Enny; Nur DP, Emrinaldi

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

The research examines the marketing system and a simple accounting bookkeeping transaction-based online web 2.0. The system Web 2.0 is used as trend center of the SMEs RiauMelayu songket to promote their products as well as typical local wisdom elevates the Melayu Songket. The success of SystemWeb 2.0 is themodel ofweb-based marketing system with simple accounting bookkeeping can run effectively and efficiently, which is built with each character SMEs Riau Melayu songket. The purpose ofthis systemof Web 2.0 is good customer in teraction to the system.Consumers SMEs are willing to share knowledge songket product and satisfied with the service of the products such as ease of payment because it supported a good simple accounting bookkeeping. Some of the SMEs to transform knowledge into innovative products or services. This research use sample consisted of 45 people from SMEs Riau who act as the owner, co-owner, accounting, labor, marketing, songket weavers scattered in the RIAU area. The data are taken with the collecting of data into observation, interviews and questionnaires central. Selection of samples by using purposive sampling.The method is a descriptive to explore Marketing Model and application of financial records Riau SMEs based on systemweb 2.0. The result of the research Indicated integrated system that combines all the elements of art and Riau Melayu culture and its financial records in a web site that is easily accessible web bases or very useful. This is not only aimed at the improvement of the economy craftsmen and merchants SMEs Riau Melayu batik and songket, but also it’s means of promotion, enhancement obedient bookkeeping, as well as increased regional revenue for the province of Riau

Dwi Suryani, Ade; Khafid, Muhammad

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

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

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.

Wahjudi, Djoko; Himmawan, Arief

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

Willingness to pay taxes is a necessary first step to carry out taxation. It's own volition arise based on many factors that influence it. This study was to find out how much influence the awareness factor to pay taxes, knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system, and the Sunset Policy jointly on the level of willingness to pay taxes in the region of UMKM Semarang. Data collection is done by collecting primary data in the form of questionnaires. The research sample consists of 131 taxpayers who have been willing to fill in questionnaires. While a decent sample processed in this study were 125 questionnaires. Method to answer the research question is processed by linear regression using SPSS. Results of research showed that: (1) consciousness of paying taxes and a significant positive effect on willingness to pay taxes. (2) Knowledge and understanding of tax regulations have a negative influence and no significant on willingness to pay taxes. (3) A good perception of the effectiveness of the tax system has positive affect and significant on willingness to pay taxes. Key words: Willingness to pay taxes, Consciousness of paying taxes, Knowledge and understanding of tax regulations, a good perception of the  effectiveness of the tax system

., Suntono; Kartika, Andi

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

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

Sahami, Rahmad; Dyah P, Mirna

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2015 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study examines the effect of audit committee, independent auditcommittee, and shariah supervisory boar on earnings management inIndonesia sharia banking. Population in this study were all Islamic banks inIndonesia, which fully published annual report for the year 2010-2012 andhas complete data about the profile of audit committee and the shariasupervisory board. Based on purposive sampling method, 33 samples wereobtained by observation data. Secondary data was collected throughdocumentation and analyzed with multiple linearregressionanalysis.Theresults of this study indicate that numbers of audit committee andindependent audit committee has significant influence on earningsmanagementinIndonesiashariabanking.ButTheSharia Supervisory Board has to significant effect on earningsmanagement in Indonesia sharia banking.

Noval, Muhammad

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2015 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this research is to examine the effect of CEO power onfirm performance and the moderating influence of independent board on therelationship between CEO power and firm performance. Indicator of CEOsPower studied were the CEO ownership in the company (CEO Ownership).The firm performance studied with the calculation of PE Ratio. Then, theindependent board is a proportion of independent board on the board ofcommissioners.The research is conducted by quantitative methods using secondarydata. Secondary data comes from the company's annual report listed on theIndonesian Stock Exchange. This research population is company listed onthe Indonesian Stock Exchange, and then the samples were taken bypurposive sampling with criteria manufacture company that not sufferedlossesduringthe observation process and have the data required in this study,in order to obtaina sample of 267 companies. This study use sregressionanalysis to the test the parameters individually significant (t - test).The result of the hypothesis test indicates that the CEO Powerwith CEO ownership as indicator has no effecton the firm performance withPE ratios are calculated, and the independent board based on the proportionof independent board does not have a moderating effecton the relationshipbetween CEO power and firm performance.

Nurrofi, Akhmad

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2015 Sekolah Tinggi Ilmu Ekonomi Totalwin

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.

Hartono, Daniel Felimanto; Nugrahanti, Yeterina Widi

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

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

Wahjudi, Djoko; Himawan, Arief

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

This study aims to determine the condition of payment of income tax of SMEs in the Region of Semarang, how therecording of tax payments and whether taking notes in case of underpayment or overpayment. The population in this studyare all taxpayers SMEs located in the County of Semarang. While the sample studied through primary data by distributingquestionnaires to be addressed, direct interviews and secondary data through the office of the Department of Cooperativesand SMEs in Semarang. The sampling technique used is convenience sampling. Data analysis was performed usingdeskretif qualitative analysis to see how the map SMEs in the Region of Semarang on the condition of their businessactivities, capital and liabilities that can be known perpajakanya deficiency or excess. The research results in graphicalform shows that the conditions of tax payments made by the respondents most of the information obtained from pertugastaxes, the taxpayer has to pay taxes on time, taxpayers will determine tax rates and the calculation. Results show that theknowledge of the taxpayer, an understanding of the tax laws and benefits are fulfilled contributed to the reporting oftaxation, and SMEs have experienced an overpayment or underpayment in tax payments, SMEs also make adjustments incase of overpayment or underpayment although the adjustment is done not in accordance with Financial AccountingStandards for Small and Medium Enterprises.Keywords: UMKM, tax payment, registration tax, tax adjustment.

Lukitasari, Yunia Putri; kartika, Andi

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

The purpose of this reseach is to examine influence of Third Party Funds, Operating Expanse to Operating Income, CapitalAdequacy Ratio, Loan to Deposit Ratio, Non Performing Loan throught financial performance of public banking listed atIndonesian Stock Exchange during 2010-2012. Population of this research are Commercial Bank that resgistered inIndonesian Stock Exchange from 2010 till 2012. Data on this research are coming from Indonesian Stock Exchange (ISX).Sample are choosen by purposive sampling method at least 27 company. Data’s test technique by using multiple linearregression analyze. The result showed that the Thirt Party Funds, Capital Adequacy Ratio and Non Performing Loan hasno effect on Return On Asset,Operating Expenses to Operating Income negatively effect the Return On Asset and Loan toDeppoosit Ratio has a positive effect on Return On Asset.Keyword: thirt party funds, operating expense to operating income, capital adequacy ratio, loan to deposit ratio, nonperforming loan and return on asset.

Daromes, Fransiskus Eduardus; ., Suwandi Ng

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

Lecturer certification is a process and forms of recognition of a faculty member associated with qualification, competenceand contribution that deserve to be called a professional lecturer. This study aims to empirically examine the effect ofcertification on faculty members in the perspective of performance measurement systems to psychological empowermentand mental model building and subsequent impact on the performance of the lecturer. The research model was built on thebasis of goal setting theory. We collected data using a mail survey on lecturers who have been certified in the province ofSouth Sulawesi, Indonesia. The selection of respondents was based on the consideration that the respondent hasexperienced the whole certification process and have benefited directly and carry out the legal consequences of thecertification. Data analysis was conducted using structural equation modeling. The results showed that the measurementsystem on lecturers certification have both positive and significant relationship to the dimensions of psychologicalempowerment and the mental models. Further more, mental models have positive and significant influence on theperformance of the lecturer. Similarly, the dimensions of psychological empowerment were positively related to managerialperformance, but only the dimension of meaning tha thave a significant effect. The research findings reveal importance ofbehavioral aspects in deciding lecturer certification systems during the certification process and the implementation.Further more, this paper contributes to the literature on lecturer certification, performance measurement systems, andmental models.Keywords: lecturer certification, performance measurement systems, mental model, and psychological empowerment,lecturers’ performance