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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

Indarwati, Penta

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

This study aims to examines the effect of ownership structure on corporateperformance of manufacturing companies listed in BEI or Indonesia StockExchange for the period 2010-2013. Ownership structure consisted offoreign ownership, government ownership, managerial ownership,institutional ownership and family ownership. Corporate performance ismeasured by ROE (Return on Equity). This study is used 216 samples ofmanufacturing companies listed in BEI or Indonesia Stock Exchange forthe period 2010-2013. This study is used a multiple regression. The resultsshow that foreign ownership, government ownership, institusionalownership and family ownership have a positive and significant effect toCorporate performance. Managerial ownershiphas no influenceonCorporate performance.

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

Rahmanti, Ainnur; Raharjo, Kukuh

Jurnal Kesehatan Medika Udayana 2018 Sekolah Tinggi Ilmu Kesehatan Kesdam IX/Udayana

Hemodialysis is an action used in kidney failure patients to remove and clean up metabolic waste substances and other toxic substances. So you have to undergo hemodialysispatients undergoing hemodialysis must be limited to administration of fluids. The consequences of fluid restriction can lead to complaints of thirst and xerostomia. Giving xylitol gum can stimulate saliva to overcome xerostomia. The purpose of this case study is to describe the application of xylitol gum to reduce xerostomia in patients. The method used in this study is Quasy Experiment. The instrument used was SXI-D (Summated Xersotomia Inventory-Dutch Version). Subjects of 2 people over the age of 30 years. The intervention was done in the form of chewing 2 grains of xylitol gum 3 times a day after a large meal and brushing his teeth for 2 consecutive weeks. The results of case studies on subject 1 showed a decrease in xerostomia before being given the first hemodialysis measurement intervention, namely 23 severe xerostomia, on the last day of intervention, 7 mild xerostomia. In subject 2 there was a decrease in xerostomia before the first. gum administration is recommended as a nursing intervention in the management of patients with hemodialysis measurement intervention was given, 23 severe xerostomia, on the last day of intervention, 10 mild xerostomia. The application of xylitol xerostomia.

Yenni Yenni; Andi Tenri Angka

JURNAL KEPERAWATAN SISTHANA 2018 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

The aim of this research is to determine the description of adolescent knowledge about the early symptoms of sexually transmitted diseases based on the definition, early symptoms and types of STDs at SMA Negeri 11 Makassar. The type of research used was descriptive research, to determine adolescent knowledge about the early symptoms of sexually transmitted diseases at SMA Negeri 11 Makassar in 2018. The results of research conducted on 50 respondents at SMA Negeri 11 Makassar showed that there were 49 people (98 %) of respondents who answered correctly about the definition of sexually transmitted diseases, 47 people (94%) answered correctly about the symptoms of sexually transmitted diseases and 47 people (94%) answered correctly about the types of sexually transmitted diseases. From the results of the research the author draws the conclusion that adolescent knowledge based on the definition of sexually transmitted diseases is good with the highest percentage of 98%, based on the symptoms of sexually transmitted diseases is good with the highest percentage of 94%, based on the types of sexually transmitted diseases is good with the highest percentage of 94 %. It is recommended that students of SMA Negeri 11 whose level of knowledge is in the good category to be maintained and who are still lacking to motivate themselves to study and seek more information about sexually transmitted diseases.    

Nurraharjo, Eddy

Dinamik 2018 Universitas Stikubank

Sistem deteksi RFID memiliki beberapa kelebihan untuk proses pengambilan data uniknya secaraotomatis atau pengenalannya terkait dengan obyek tertentu, dibandingkan dengan penggunaan sistemlainnya, sehingga kesempatan penelitian saat ini adalah mencoba untuk melakukan penambahan fiturterhadap sebuah penelitian sebelumnya sistem berbasis Arduino dengan menggunakan sensor frekuensiradio, berupa fitur pencacah. Implementasi peneltiian ini dengan menggunakan RFID RC522, yangmerupakan modul siap pakai dan kompatibel dengan Arduino UNO R3.Sistem pencacahan ini dirancang sedemikian rupa dengan menggunakan masukan dari 2 tipe tag yaitusebuah kartu kosong dan sebuah gantungan kunci. Sistem diharapkan akan mampu memberikan deteksiterhadap ketiga masukan tag tersebut, dan divisualisasikan keluarannya berupa LED.Pada hasil realisasinya, sistem pencacah terhadap perangkat identifikasi frekuensi radio ini dapatdirakit dengan baik dengan beberapa perangkat library dari Arduino, yaitu AddicoreRFID.h, yang akandigunakan sebagai modul pengendali untuk perangkat RFID, dan SPI.h yang digunakan untuk melakukankomunikasi secara serial melalui port USB. Sistem pencacahan identifikasi dibentuk dengan menggunakanfungsi IF …, yang akan menentukan kriteria masukan tag dan memberikan batasan jumlah cacahan, namunhingga penelitian ini masih diperlukan fitur dengan kemampuan maksimal dalam menangani sejumlah datayang lebih besar.Sistem dasar ini telah mampu untuk memberikan hasil pencacahan identifikasi dari kedua tipe tagyaitu masing-masing adalah “BLANK MAN” dan “BLUE KEY”.

Parei, Atin Carolina; Andraini, Fitika

DINAMIKA HUKUM 2018 Universitas Stikubank

The issue of legal protection for consumers is one that is championed in order to provide protection for the community as consumers. BPOM Semarang City has the duty to provide services for the community to supervise the circulating products to ensure their safety, however, there are still products that contain hazardous substances in circulation. Therefore this thesis is entitled "The Function and Role of BPOM in Consumer Protection Against Foods Containing Hazardous Ingredients in Semarang City".                The problem under study is to find out how the function and role of BPOM in dealing with food containing hazardous ingredients, what efforts have been made by BPOM on foods containing hazardous ingredients and the rights obtained by consumers in order to be safer against substances that contain hazardous ingredients.                The research method used is the type of normative juridical legal research. Specific research is descriptive analysis of primary and secondary data sources. Data collection methods used are interviews and literature study with research locations at BPOM Semarang City.             Based on the research obtained shows that the position of consumers is weak compared to producers, so consumers need the existence of UUPK and POM agencies as supervisors on the feasibility and safety of drugs and food to avoid losses suffered by consumers considering that there are still dangerous substances in the circulating products. The role of the government needs to be maximized in controlling, supervising and coaching and counseling to consumers and businesses.

Kustiyono

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2018 LPPM Universitas Sains dan Teknologi Komputer

SMP Muhammadiyah Salatiga designing a Website which is also integrated with social networking is equipped with  several  facilities,  such  as  school  bulletin  board,  news,  articles,  schedule of  events,  photo  gallery,  downloadable content and web forums to provide convenience to members for sharing online. This  study  was  developed  using  the  method  of  system  development  Research  and  Developmnet  [1]  which consists  of:  Research  and  Information  Collection,  Planning,  Develop  Preliminary  Form  of  Product,  Preliminary  Field Testing,  Product  Revision  Main,  Main  Field  Testing,  Operational  Product  Revision,  Operational,  Field  Testing,  Final Product Revision, Dissemination and Implementation using the programming language PHP with MySQL database. The results showed that the system serves as a medium of information kominukasi with students, teachers, employees, alumni and the community as well as a media campaign.

Chotimah, Chusnul; Kartika, Andi

Dinamika Akuntansi Keuangan dan Perbankan 2018 Faculty of Economic and Business Universitas STIKUBANK

This study aims to examine and analyze empirically on the influence of gender, pressure of obedience, task complexity, and experience of auditors on audit judgment at auditors KAP Semarang, Solo and Yogyakarta. The population used in this study are all auditors KAP Semarang, Solo and Yogyakarta. The sampling method used is convenience sampling, which is sample selection based on convenience, so the author has the freedom to choose the most rapid and easy sample. In this study, the dependent variable used is audit judgment, while the independent variable consists of gender, pressure of obedience, task complexity, and experience of the auditor. Data analysis technique using multiple linear regression analysis. The results showed that gender has a positive and significant impact on audit judgment. The pressure of obedience has a positive and significant impact on audit judgment. The complexity of duties has a positive and significant impact on audit judgment. The experience of auditors has a positive and significant impact on audit judgment.Keywords: gender, pressure of obedience, task complexity, auditor experience and audit judgment

Widati, Listyorini Wahyu; Nafisah, Siti

Dinamika Akuntansi Keuangan dan Perbankan 2018 Faculty of Economic and Business Universitas STIKUBANK

This study aimed to analyze the influence of the company's growth, profitability, asset structure, business risk, tax and liquidity to funding decisions on manufacturing companies listed in Indonesia Stock Exchange.The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. Sample selection is done by purposive sampling method. Data were processed as many as 242 companies. Mechanical testing data is by using multiple linear regression analysis.The results of analysis show that the variable asset structure and tax significant positive effect on funding decision, the variable  liquidity (current ratio) significant negative effect on funding decision, while the variable  business risk does not affect to the funding decision on Manufacturing companies listed on the Indonesia Stock Exchange.Keywords: asset structure, business risk, tax, liquidity and funding decision

Kelvin, Chen; Daromes, Fransiskus E.; Ng, Suwandi

Dinamika Akuntansi Keuangan dan Perbankan 2018 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this research was to investigate the effect of carbon emissions disclosure on financial performance, operational performance and cost of equity, the influence of financial performance, operational performance, and cost of equity on firm value, and to investigate the effect of carbon emissions disclosure on firm value mediated by financial performance, operational performance, and cost of equity. Population used is the whole company public listed in Indonesia Stock Exchange period 2013- 2015. Number of samples are 86 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The result of analysis show that carbon emissions disclosure have positive and significant effect on financial performance, operational performance and cost of equity. While financial performancebhave positive but not significant effect on firm value, operational performance have positive and significant effect onfirm value, and cost of equityhave negative and significant effect on firm value. This research also shows that the operational performance and cost of equity plays a role in mediating carbon emissions disclosure on firm value, while financial performance do not mediate the effect of carbon emissions disclosure on firm value. The implication is the firms should pay more attention to the company's relationship with the surrounding environment so that the company's image can be improved because the firm’s sustainability are not only determined by the level of profitability, but also they have to combine economic performance, the concentration of social justice, and responsibility towards environmental sustainability. Keywords: carbon emissions disclosure, financial performance, operational   performance, cost of equity and firm value

Salipadang, Welly; Jao, Robert; Beauty, Beauty

Dinamika Akuntansi Keuangan dan Perbankan 2018 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this study was to investigate the effect of Good Corporate Governance mechanism including managerial ownership, institusional ownership, independent commissioner, and audit committees on the timeliness of financial reporting and stock return. This research represents the empirical test which used purposive sampling techniques in data collection. Data were collected using a secondary data from manufacturing company listed in Indonesian Stock Exchange 2015-2016. The results of this study indicate that the managerial ownership and institusional have a significantly and positively effect to the timeliness of corporate financial reporting. Independent commissioner and audit commitees have a positively effect but not significantly to the timeliness of corporate financial reporting. Furthermore, institusional ownership have a significantly and positively to the stock return. Managerial ownership, institusional ownership, and audit commitees have a positively effect but not significantly to stock return. But on the otherhand, the timeliness of corporate financial reporting do not have significantly and positively effect to stock return. Keywords: managerial ownership, institusional ownership, independent commissioner, audit committees, timeliness of financial reporting, and stock return

Aini, Nur; Susilowati, Yeye; Indarti, Kentris; Age, Ratna Fauziyyah

Dinamika Akuntansi Keuangan dan Perbankan 2018 Faculty of Economic and Business Universitas STIKUBANK

This study aims to examine and analyze the Influence of Corporate Age, Company Size, Leverage, Liquidity, Profitability and Environmental Performance on Disclosure of Islamic Social Reporting on companies listed in Jakarta Islamic Index (JII) in 2012 – 2015. Object of research on companies listed in Jakarta Islamic Index (JII) in the first period in 2012 - 2015 and obtained 56 companies that become the sample. Sampling technique using purposive sampling. The data analysis used in this research is OLS (Ordinary Least Squerst) multiple linear regression, to get a complete picture about the influence of each independent variable to the dependent variable.The results of this study found firm age, firm size, and liquidity significantly positive impact on the disclosure of Islamic social reporting, while leverage, Profitability and Environmental performance does not affect the disclosure of Islamic social reporting. Keywords: ISR, age of firm, company size, leverage, liquidity, profitability, environmental performan

Alfasadun, Alfasadun; Hardiningsih, Pancawati; Wakhidati, Indri Nur

Dinamika Akuntansi Keuangan dan Perbankan 2018 Faculty of Economic and Business Universitas STIKUBANK

This study aims to analyze the effect of the Original Income, the difference between the expenditure budget, and the Area of Capital expenditure with economic growth as a moderating variable. Population in this research is Regency / City of Province of Central Java counted 35 which consist of 29 regency and 6 municipality. Sample Samples selected were 35 districts / cities with census technique. Secondary data retrieval method using report from BPS in Regency / Municipality of Central Java Province. The analysis used multiple linear regression model of moderation model with the basis of interaction. The results showed that PAD has a positive effect on capital expenditure. Similarly, SiLPA has a positive effect on capital expenditure. The area has positive effect on capital expenditure. Economic Growth is a positive influence on capital expenditure. Economic growth strengthens the effect of PAD on capital expenditures. While Economic Growth is not proven to strengthen the influence of SiLPA on capital expenditure. Keywords: local original revenue, SiLPA, area, economic growth, capital expenditure

Marsela, Silviya Yenni; Maryono, Maryono

Dinamika Akuntansi Keuangan dan Perbankan 2018 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this research is to examine and analyze the influence of good corporate governance, Leverage, profitability and company size to earnings quality. The population is the entire company included in the CGPI ranking for the period of 2013-2016. Sampling technique using purposive sampling. The sample criteria in this study are (a) Companies that follow CGPI ranking in 2012-2016. (b) Companies listed on the Stock Exchange (c) The Company earns a positive profit. Analyzer used is multiple linear regression. The results of the analysis can be concluded that: Good corporate governance positive effect on earnings quality. Leverage has no effect on earnings quality. Profitability has no effect on earnings quality. Company size has a positive effect on earnings quality. Keywords: good corporate governance, leverage, profitability, firm size and earnings quality

Angelo Luciani Moa Dosi WODA

Jurnal Filsafat dan Teologi Katolik 2018 STIKAS Santo Yohanes Salib Kalimantan Barat

Tidak  dapat  disangkal  bahwa  Didache  yang  dikenal  sebagai  “ajaran Tuhan  kita  Yesus  Kristus  melalui  tradisi  para  rasul”  menunjukkan kesaksian otentik Gereja universal sejak pertengahan abad pertama hingga saat ini. Kendati, dijumpai pelbagai macam pertanyaan berkaitan dengan ajaran iman dan moral Kristiani, sesungguhnya Didache menunjukkan intisari iman Kristiani yang bersumber dari misteri Yesus Kristus dan Tradisi Apostolik. Itulah sebabnya, betapa pentingnya memahami perkembangan  ajaran  iman  Kristiani  dalam  Tradisi  Gereja  perdana hingga saat ini. Refleksi iman Kristiani menunjukkan bahwa tak ada berubah dalam iman Kristiani, hanya cara kita mengungkapkannya yang berkembang sesuai dengan perkembangan zaman. Penghayatan liturgi Gereja,  terutama  Sakramen  Inisiasi  sejak  era  Didache  hingga  saat ini tetap, konsisten, dan dinamis, namun Tradisi mencatat adanya perkembangan yang signifikan dan kekayaan ritus liturgi Gereja sepanjang zaman.