Publication Search

71,387 articles from 644 journals · 2,111 citations tracked

Showing 9201-9220 of 9,250

Analytics

Irawan, Feri

In this modern age, homes are becoming an increasingly increasing number of basic needs for society. However, critical urban middle communities begin to adopt an Islamic lifestyle by utilizing a sharia-based mortgage facility on sharia housing provided by the Developer Property. The purpose of this study is to determine the influence of religious conformity factors and operational factors on consumers in purchasing home mortgages developer sharia. The research method used is multiple linear regression sourced from the primary data by distributing questionnaires to home consumers KPR developer sharia as much as 90 respondents. Sampling technique used is purposive sampling technique and data using SPSS software version 22 for windows. The results of this study indicate that religious conformity factors partially no significant effect on the purchase of home mortgage developer sharia with Sig value. (0.154> 0.05) and the value of t-count (-1.439 <1.987). Operational factors partially no significant effect on the purchase of home mortgages developer sharia with Sig value. (0.416> 0.05) and the value of t-count (0.818 <1.987). While simultaneously between the factors of religious suitability and operational factors also stated no effect on the variable home mortgages developer sharia.

Prabekti, Angga Dwi; Andraini, Fitika

DINAMIKA HUKUM 2019 Universitas Stikubank

Lending often occurs in a loan agreement (credit), which is a State party to the debtor's inability to pay an obligation that has been mutually agreed by the lender so that losses on the part of creditors as occur at the KSP Artha True Semarang. As for the purpose of this research is to know and understand what factors being the cause of the occurrence of loans (bad credit) as well as settling the loan (bad credit) happens on the KSP Artha True Semarang. The methods used in the writing of this is empirical method that uses an approach from the aspect arising in field, which has the nature of a real legal who live in thecommunity. Formulation of the problem examined in this thesis is how writing reviews of juridical agreement loan (credit) in cooperative Artha True Semarang, what are the factors that led to the loan (kreditmacet) on Cooperative Artha True Semarang, and how the process of rescue and settlement of loans (kerdit jam) of the true Artha padaKoperasi Semarang Formulation of the problem examined in this thesis is how writing reviews of juridical agreement loan (credit) in cooperative Artha True Semarang, what are the factors that led to the loan (kreditmacet) on Cooperative Artha True Semarang, and how the process of rescue and settlement of loans (kerdit jam) of the true Artha on Cooperative Semarang From this research can generate external factors which are the cause of loan (kerdit jam) is the debtor experienced barriers/difficulties in economic needs due to an accident causing late payment in pay off in installments. While the internal factor is the weak information and oversight in causing the credit turnaround supervision be not maximum. And the efforts made in the settlement of bad debts in the KSP Artha Semarang is True through the settlement outside the Court/non litigation and settlement in court, as well as save existing assets.

Utami, Yesi Putri

DINAMIKA HUKUM 2019 Universitas Stikubank

The purpose of this study are (1) to analyze the factors that cause violations of traffic signs by motorcycle riders in the city of Semarang. (2) To analyze criminological studies of violations of traffic signs by motorcyclists in Semarang City. The approach method is done juridically sociologically, specification descriptively using primary data and secondary data, through interviews and literature, then analyzed qualitatively. The results of the discussion show that (1) the factors that cause violations of traffic signs by motorcyclists in Semarang City are human factors, among others, the driver's indiscipline, the intent of the driver and the pretense of the driver. (2) Criminological study of violations of traffic signs by motorcycle riders in the city of Semarang, namely the presence of awareness, discipline, public interest in having a vehicle, incompetence factor

Putu Intan Daryaswanti

Jurnal Pengabdian kepada Masyarakat Wahana Usada (WUJ) 2019 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Hyper cholesterol is a risk factor for cardiovascular disease which is a major cause of death and illness worldwide. Chronic and non-infectious diseases are generally caused by bad lifestyle factors, which can actually be modified. Some of the factors that are at risk for heart disease and stroke are hypertension, cigarette consumption, diabetes, lack of physical activity, unhealthy diets, dyslipidemia, overweight and obesity. The purpose of this community service was to find out an overview of the prevalence of hypercholesterolemia in the area, this screening activity was also expected to be able to initiate cadres and the community to be more active in implementing post-natal activities. Method: This community service activity uses the Community Service approach, by carrying out screening activities forhypercholesterolemia through cholesterol checks on the people in Banjar Tulang Ampian and Banjar Kerta Sari Pemecutan Kaja Village, North Denpasar. Results: A total of 31 people netted had high cholesterol levels of 40240 mg / dL which was dominated by women (63.49%), the most age group was ?51 years (38.62%), most subjects were self-employed / traders (38 , 10%). Conclusion: Increased blood cholesterol levels with age increase are associated with a reduction in cholesterol elimination as bile salts and a decrease in receptors that mediate the clearance process of plasma LDL. Cholesterol levels increase with increasing age and the incidence of coronary heart disease.

Dewi, Ni Luh Made Asri

Bali Health Published Journal (BHPJ) 2019 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: Prosocial behavior is one type of social-emotional development among preschoolers which can influence development at a later stage. Untreated social-emotional development can lead to aggressive, shy, timid, destructive behaviors, powerful behavior, violent behavior, negativism and selfishness. Objective to describe the prosocial behavior among preschoolers (5-6 years). Methods: This study used a descriptive design with a survey approach. The sampling technique used in this study was probability sampling: total sampling, namely 66 preschoolers (5-6 years old) at Maria Fatima Kindergarten, Jembrana, Bali. The data collection tool used here was a questionnaire in the form of a scale that was developed based on prosocial behavior indicators. Data analysis used univariate analysis in the form of categories. Results: The study results showed the characteristics of respondents namely male children of 48.5%, female children of 51.5%, five years old of 69.7%, six years old of 30.3%. The minimum score of prosocial behavior was 25 (low category) and the maximum score was 39 (moderate category). Conclusion: This study found that most of prosocial behavior of preschoolers (5-6 years old) was in the moderate category (74.2%). Further studies should be conducted regarding the factors that influence prosocial behavior.

Daryaswanti, Putu Intan

Bali Health Published Journal (BHPJ) 2019 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: Etiology of  pruritus uremic has not yet been found specifically, but there are risk factors of the pruritus such as dry skin, reduced pruritogenic transpidermal elimination, hyperparathyroid, high calcium, magnesium and phosphate levels. Pruritus is a common and sad symptom that affects patients with chronic kidney disease. Purpose:  to describe the skin moisture level in patients with Chronic Kidney Failure who undergo Hemodialysis in the Hospital of Buleleng. Method: This research is a quantitative research using descriptive method design. The population of this study was CRF patients who underwent regular HD at Buleleng Hospital. Sampling using simple random sampling technique with a total of 52 respondents. Respondents studied were CRF patients who underwent regular HD twice a week with a description of characteristics including age, sex, education, occupation and length of HD. Result: showed that the majority of respondents (38.4%) were in the category of 30-45 years old with a greater number of male respondents (69.2%). Most of the respondents' education levels were in secondary education (42.3%) and respondents did not work as many as 10 respondents (19.2%). Furthermore, the length of HD is mostly for 0-5 years, which is as much as 75%. the skin moisture level of CRF patients undergoing Hemodialysis in Buleleng General Hospital found that all respondents obtained dry skin (100%). Patients who undergo HD for approximately 5 years have experienced dry skin. Conclusion: Chronic kidney failure can cause changes in the sweat glands and oil glands which cause the skin to lose its natural ability to moisturize itself. This condition can also be caused by metabolic changes in CRF, which are interrelated with the fluid volume of patients undergoing dialysis.

Safik Faozi, Ragil Wahyuningsih,

DINAMIKA HUKUM 2019 Universitas Stikubank

The occurrence of crime is caused by several factors, namely criminal biology, criminal psychology, and criminal sociology. Even though there are many factors related to an offender committing an act of sexual abuse based on that basis, I took a research entitled: "Criminological review of the causes of people committing an act of sexual immorality (Study of the Demak State Decision No.115.Pid.Sus / PN / Dmk August 10, 2016) ". Formulated as follows what factors cause people to commit criminal acts of sexual abuse? And what about the criminology review of the perpetrators of obscene criminal acts in the Demak District Court for the study of obscene decisions based on the decision of the Demak District Court No.115.Pid.Sus / 2016 / PN / Dmk 10 August 2016 ?. A type of sociological juridical study, the specifications of this study are analytical descriptive. Descriptive qualitative analysis data with the aim of describing the exact characteristics, state of symptoms of a particular individual or group can be concluded later stages. Based on the research results obtained: the conclusion of biological factors, psychological factors, sociocultural factors. Criminal psychology factors on the condition of the perpetrators can be seen from the way they do, sociocultural factors seen from the economic conditions, changes in the social status of rural communities to the city. Crimes related to criminal psychology, criminal biology, sociocultural: 46 year old convict R as a criminal biologist who committed crimes such as sexual abuse, convicted R male sex. Biologically criminal acts of sexual abuse committed by men rather than women, convict R has a normal mental state that psychologically has the ability to be responsible for the crimes committed.   Keywords: Criminology, Causes of Crimes, Crimes for obscenity.  

Rochmani, Aprisylia Dwi Hapsari,

DINAMIKA HUKUM 2019 Universitas Stikubank

Vigilantism itself is an offense that still often occurs in the community around us. This violates the provisions of article 170 paragraph (1) and (2) of the Criminal Code, article 351 paragraph (2) and (3) of the Criminal Code, article 354 paragraph (1) and (2) of the Criminal Code. Violations of vigilantism are not justified because it is as if the community as the perpetrators of vigilantism ignores the legal process in force in Indonesia. Then there needs to be protection for the suspect or victim of vigilantism even though he is a criminal. It aims to achieve justice and legal processes in this country. The formulation of the problem of this research is What are the factors - factors that cause the occurrence of vigilante actions, How is law enforcement against perpetrators of vigilante acts (Study in the Legal Area of ​​the West Semarang District Police). The type of research used in this study is juridical normative. The research specifications are analytical descriptive. This study uses two sources of cracked data: primary data and secondary data. The method of presenting data in research is done in a descriptive way. The analysis used in writing this thesis is qualitative. The results showed that, the factors that caused the act of vigilantism were spontaneous arising from a group of people who came from social pressure factors, lack of public trust in law enforcement officials, lack of knowledge of people who conduct vigilante about the law and busy people capture the moment of vigilante with a cellphone rather than having to break up. Law enforcement against perpetrators of vigilante conduct (Studies in the Legal Area of ​​the West Semarang District Police) by conducting, overcoming, and minimizing the occurrence of vigilante acts both from the policy of penal policy (repressive) in accordance with article 27 paragraph (1) of the 1945 Constitution, article 170 paragraph (1) and (2) KUHP, article 351 paragraph (2) and (3) KUHP, article 338 KUHP article 354 paragraph (1) and (2) as well as non-penal (preventive) is done by conducting counseling to the community in the area - areas considered to be the scene of vigilantism and carrying out routine patrols.   Keywords: Factors, Enforcement, Self-Performing Judges.  

Fitika Andraini, Tira Hana Kristina,

DINAMIKA HUKUM 2019 Universitas Stikubank

Freight of goods and passengers in Indonesia With the availability of goods and transportation needed by transportation, there are many entrepreneurs or transportation service companies in the three transportation routes. PT. Pandu Logistik is a company engaged in the transportation of goods which is a legal entity in the Commercial Postal Service as stipulated in article 18 paragraph (1) of Law Number 38 of 2009 concerning Postal. During the process of shipping goods sometimes it does not need to be done with problems, for example regarding expenditures, both originating from nature, human actions or from the nature of the goods themselves. In answering this law, the approach method is carried out using the sociological juridical method with descriptive analytical specifications and the analysis is done qualitatively. The results of this study indicate that the standard agreement in the transportation agreement determined by the carrier according to the position of the parties is not balanced and there is no freedom of transfer to determine the contents of the agreement. Factors that cause ownership change, damage or loss of goods in PT. Pandu Logistics is 2 factors, the first factor which is a factor of PT. Pandu Logistik itself and the second is external factors such as circumstances and accidents that cannot be done in the transportation of goods. The responsibility of PT. Pandu Logistics Semarang for lost or damaged goods that is by way of compensation of 10 times the shipping fee or a maximum of Rp. 1,000,000 (one million rupiah), except if PT. Pandu Logistik Semarang can prove right and wrong that PT. Pandu Logistik Semarang, apart from the negligence and mistakes of the sender of the goods or because there is something about the cargo that does not reach the recipient of the goods, this is what frees PT. Pandu Logistik from Semarang sent by the goods sender. This is in accordance with article 10 paragraph (2) letter i Government Regulation Number 15 Year 2013 concerning Regulation Number 38 Year 2009 concerning Postal   Keywords: Standard Agreement, Factors, Responsibility, Delivery of Goods

Prasetya, Adhitya Yoga

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2019 Sekolah Tinggi Ilmu Ekonomi Totalwin

E-commerce has been giving a lot of benefits to small andmedium enterprises (SMEs), but there are only a few SMEs whichhave adopted it. Therefore, it is necessary to find out what are thefactors that support SMEs to adopt E-commerce. So far, researcheson E-commerce have been done on foreign-large-scale businesses,while researches on SMEs especially about the adoption of E-commerce have been a few. That is why this research will discussthe adoption of E-commerce on Indonesian SMEs and will includethe factors that support E-commerce adoption. The problems in thisresearch are elaborated into research questions, i.e. do, topmanagement support, organizational readiness, external pressure,and perceived benefits have significant positive effect to E-commerce adoption? And does the adoption have significantpositive effect to company’s performance? The purpose of thisresearch is to analyze factors that support E-commerce adoption onIndonesian SMEs and to analyze whether the adoption improves theperformance of the SMEs. This technique is chosen because it is thesecond generation of multivariate analyzing technique that enablesresearchers to test the relation between complex variables to get anoverall view of the whole model. Besides, SEM can also test a seriesof a complicated relation simultaneously. The results of thisresearch explain that top management support, organizationalreadiness, external pressure, and perceived benefits haveSignificant positive effect to E-commerce adoption, and theadoption have significant positive effect to company’s performance.

Sofha, Dewi; Utomo, St. Dwiarso

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

Tax evasion could be seen as an ethical deed or not depends on several factors. They are among others: gender, religiosity and Love of Money (LoM). The goal of the current research is to examine the effect of gender, religiosity, and LoM towards tax evasion ethical perception. The population of the research is undergraduate (S1) accounting students of private universities in Semarang. The sample used in the researchcovers the undergraduate accounting students of Dian Nuswantoro University, Soegijapranata Catholic University, Sultan Agung Islamic University, State University of Semarang, and University of Muhammadiyah Semarang. The sampling technique used in the research is accidental sampling. As much as 100 questionnaires have been delivered to the chosen respondents and all of them are declared properly to use. The analysis results using Smart-Partial Least Squares (PLS) 3.0 model show that gender and religiosity have impact on tax evasion ethical perception, however LoM does not. The results of the research show that religiosity and LoM do not mediate the relationship between gender and tax evasion ethical perception.

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

Nurjanah, Irwanti Bunga; Kartika, Andi

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

This study examines the factors that affect the quality of audits at the existing KAP offices in the city of Semarang. This research was conducted in seven offices of KAP located in Semarang city by using auditor's analysis unit working in KAP office.The sampling method using Convenience sampling. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results showed that the competence variables have a positive and significant impact on audit quality. The independence variable has a positive and significant influence on audit quality. The ethical variable of the auditor has a positive and significant influence on audit quality. The auditor experience variable has a positive and significant influence on audit quality. Professional skepticism audit variables have a positive and significant impact on audit quality,. The auditor's objectivity variable has a positive and significant influence on audit quality,. The auditor's integrity variable has a positive and significant influence on audit quality.  Keywords:  competence, independence, auditor ethics, auditor experience, professional skepticism of auditors, auditor objectivity, auditor integrity and audit quality.

Cristiana, Intan; Maryono, Maryono

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

This research aims to investigate and analyze factors that influence provincial government disclosurefiscal years 2013-2015. Disclosure of goverment financial statements is a form of goverment transparency and accountabilit, but many local goverments do not disclose the full financial statements. Population of this research are provincial goverment financial statements in Indonesia fiscal year 2013-2015 based on Government Accounting Standard. Samples are included in the criteria of this study were 101 financial statements using purposive sampling method. This research data analysis methods using the multiple linear regression analysis by SPSS 23.0. The results showed that realized of revenue and number of units under Provincial (SKPD) have positiveand significant influence on the disclosure level of provincial government financial statements. While total asset have negative effect and significant influence on the disclosure level of provincial government financial statements. However, the level of dependence,population, number of audit findings and level of financial irregularities do not significantly influence the disclosure level of provincial government financial statements. Keywords: Influence provincial government disclosure, BPK audit results, Government Accounting Standard.

Oktaviani, Rachmawati Meita; Adellina, Sheila

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

One of the biggest state revenue to support the country's life is taxes. Tax compliance is one of the factors that affect the size of a state income tax. This study aimed to examine the effect of tax knowledge, tax awareness, quality of service tax authorities, tax rates, and tax penalties on tax compliance SMEs.The population in this study is the taxpayer SMEs in Gayamsari, Semarang City as much as 80 SMEs that are in 7 villages namely, Gayamari, Tambakrejo, Kaligawe, large rice fields, Siwalan, Tendean Lamper, Sambirejo. The sampling method is done by census sampling method, the number of taxpayers SME population in Sub Gayamsari entirely used as a sample in the study. The analysis tool used is multiple linear regression.The results showed that knowledge of tax significant positive effect on the SME tax compliance, tax awareness significant positive effect on the SME tax compliance, service quality fiskus significant positive effect on the SME tax compliance, tax rates significant positive effect on the taxpayer kepatuhaan SMEs, and tax penalties significant positive effect on the SME. Keywords: Knowledge Tax,Tax Awareness,Service Quality authorities,Tax Rate Tax Sanctions, Taxpayer Compliance SMEs.

Yenni Yenni; Andi Tenri Angka

JURNAL KEPERAWATAN SISTHANA 2018 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

Stunting is defined as the condition of children aged 0 – 59 months, where the height for age is below minus 2 Standard Deviations (<-2SD) from the WHO median standard. The aim of the research is to determine the factors associated with the incidence of stunting in toddlers at Community Health Centers. Rumbia, Jeneponto Regency. The type of research used was an analytical survey with a cross sectional study approach. The sample was 72 toddlers in Rumbia village using a purposive sampling technique. The results of the research show that there is a relationship between maternal employment and the incidence of stunting in toddlers at the Rumbia health center, Jeneponto Regency with a p value = 0.034 < ? 0.05, there is a relationship between maternal education and the incidence of stunting among toddlers at the Rumbia health center, Jeneponto Regency with a p value = 0.003 < ? 0.05, there is a relationship between the number of children and the incidence of stunting in toddlers at the Rumbia health center, Jeneponto Regency with a p value = 0.016 < ? 0.05. Conclusion: There is a relationship between mother's employment, mother's education and number of children with the incidence of stunting among toddlers at the Rumbia Community Health Center, Jeneponto Regency.

Shelomita Selamat

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

Human being is a rational animal who has the capability to think. The activity of thinking distinguishes man from other animals. Nevertheless, there are some people who do not use their capability to think. Many people just follow what other people said without really considering what they actually do. For Hannah Arendt, this is one of the factors that causes many evils have occurred in our daily life. Moreover, she used the term of the banality of evil to describe the evil that has  happened  because of  the culprit’s  inability  to think.  Therefore,  she emphasized the importance of thinking in every human being. For her, thinking makes human to avoid grave evil.

Minar Savitri, Dhian Andanarini; Rahmawati, Ita Nur

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2017 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study analyzes the factors that affect tax aggressiveness by comparing NPM companies with NPM industry. The sample used in this study is a manufacturing company listed on the BEI 2010-2015. Testing is done by logistic regression. The results showed that leverage, inventory intensity, and fixed asset intensity had no effect on tax aggressiveness. While profitability have a positive effect on tax aggressiveness.

Hendriyanto, Asepta

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2017 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study is to determine what factors affect the performance of SMEs. The population in this study are all the owner of SMEs in the Central Java. Sampling was conducted with a purposive sampling criteria were used in the consideration that SMEs are already running at least five years. The sample in this study is intended as representative of the population to be studied, totaling 67 (sixty seven). The data were then processed andanalyzed by using the computer program of SPSS 20 for Windows. Based on the results of testing the partial regression analysis can be concluded: The competitiveness and marketing access is partially affect performance significantly and positively. This means that the higher competitiveness and marketing access the higher performance. Meanwhile, competitiveness and marketing access have influence on SME’s performance through network capabilities.

Praptitorini S, Mirna Dyah; Rahmawati, Ita Nur

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2017 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to examine the factors that affect the persistence of earnings.Factors affecting earnings persistence consist of permanent differences, temporarydifferences, Large Positive Book Tax Differences (LPBTD), Large Negative Book TaxDifferences (LNBTD), and debt levels. The sampling method used is pruposive samplingwith the following criteria, 1. Manufacturing companies listed on the BEI and publishthe audited financial statements as of December 31 consistently and completely from2010-2013 and not delisted during the observation period of the study. 2 The financialstatements are denominated in rupiah. Due to the research conducted in Indonesia, thefinancial statements used are those which are stated in Rupiah. 3. The Company did notincur any losses in commercial financial statements and fiscal financial statements duringthe year of observation. The reason is that carryforward losses are a deduction of deferredtax expense and recognized as deferred tax assets so as to obscure the meaning of booktax differences (Hanlon, 2005). 4. The Company did not compensate tax due to lossduring the previous years.There are 146 companies that have been rated corporate governance index.Based on the criteria of this study obtained 71 companies used as sample research. Theanalysis technique used to analyze the hypothesis of this research is multiple linearregression analysis. The results of this study show that permanent differences have anegative and significant effect on profit persistence. Temporary differences have asignificant negative effect on earnings persistence. Large Positive Book-Tax Differences(LPBTD) has no significant effect on earnings persistence. Large Negative Book-TaxDifferences (LNBTD) have no significant effect on earnings persistence. The debt levelhas no significant effect on earnings persistence. This means that debt levels can notpredict earnings persistence.