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Analytics

Jaeni, Jaeni; Anggana L, Greg.

Dinamika Akuntansi Keuangan dan Perbankan 2017 Faculty of Economic and Business Universitas STIKUBANK

Regional autonomy makes the region able to develop in accordance with its capabilities and does not depend on the Central Government. Efforts to increase the Original Revenue will not give meaning if not followed by an increase in regional economic growth. This study aims to analyze the effect of Local Revenue and Provincial Assistance on Capital Expenditures Moderated by Regional Economic Growth The research was conducted in the administrative area of Central Java Province Regency, which is 35 districts / cities consisting of 29 districts and 6 municipalities. The analytical technique used moderate quasi-model regression with the basis of interaction. The results of the hypothesis show that the Original Revenue, Provincial Assistance, and Economic Growth affect the Capital Expenditure. While Economic Growth is also proven to moderate the influence of Original Revenue on Capital Expenditure. The results of this study show that the model is able to explain the variance of Capital Expenditure of 85.5%. Keywords: Local Revenue, Provincial Assistance, Economic Growth, Capital Expenditure.

Kapti Rahayu Kuswanto, Niko Listiyo, Nanik Suhartatik &

JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI) 2017 Universitas Slamet Riyadi Surakarta

Penelitian ini dilakukan dengan tujuan untuk mendapatkan isolat Bakteri. Asam Laktat (BAL) halofil yang mampu menghasilkan enzim proteolitik. Isolat yang diperoleh diidentifikasi awal untuk menentukan genus bakteri, sehingga didapatkan isolat yang potensial untuk dikembangkan sebagai kultur starter pada pembuatan kecap ikan lele.Dalam penelitian ini, kecap ikan lele dibuat dengan kadar garam 10% dan difermentasi selama 3, 5, dan 7 hari, dilakukan analisis total populasi BAL dengan cara ditumbuhkan pada medium deMann Rogosa Sharpe (MRS) yang telah ditambahkan CaCO3 1%, NaCl 7% dan Na Azida. Pengujian isolat BAL penghasil enzim proteolitik, dilakukan dengan cara menumbuhkan pada medium yang ditambahkan kasein 2%. Bakteri asam laktat yang tumbuh pada medium dengan kadar garam 7%, selanjutnya dilakukan skrining sifat penghasil enzim proteolitik, dengan menumbuhkan pada medium yang ditambahkan kasein 2%. Isolat yang diperoleh, dikarakterisasi menggunakan metode standar antara lain: uji morfologi sel, pengecatan Gram, uji katalase, uji produksi gas, uji pertumbuhan pada suhu, dan pH.Isolasi bakteri selama fermentasi kecap ikan lele, diperoleh isolat sebanyak 71 isolat bakteri penghasil asam. Namun berdasarkan uji konfirmasi hanya diperoleh 6 isolat BAL, dari 6 isolat tersebut dipilih 2 isolat BAL. Dengan melihat sifat-sifat karakterisitik fenotip yang muncul, berdasarkan Bergey’s Manual of Determinative Bacteriology, isolat diidentifikasi sebagai genus Pediococcus sp.Kata kunci: BAL halofil proteolitik, isolasi, identifikasi, kecap ikan lele

Widanti, Yannie Asrie

JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI) 2017 Universitas Slamet Riyadi Surakarta

Stunting merupakan salah satu kondisi kegagalan pertumbuhan fisik yang diukur berdasarkan tinggi badanmenurut umur. Batasan stunting menurut WHO yaitu tinggi badan menurut umur berdasarkan Z‐score samadengan atau kurang dari ‐2SD di bawah rata‐rata standar. Studi pustaka ini bertujuan untuk mengetahuiprevalensi stunting pada anak usia sekolah di Indonesia, serta faktor risiko stunting dan upaya pencegahannya.Prevalensi stunting di Indonesia masih cukup tinggi yaitu 37,2% pada balita (Riskesdas, 2013), 27,6 sampai 37,7% pada anak laki‐laki usia 5 – 12 tahun dan 25,1 sampai 35,8% untuk anak perempuan. Angka tersebut masihmelebihi batas non public health WHO yaitu 20%. Stunting disebabkan oleh berat bayi lahir rendah (BBLR),defisiensi gizi kronis sejak bayi, kurangnya asupan kalori, protein, vitamin dan mineral, terutama vitamin D.Stunting mengakibatkan kemampuan pertumbuhan yang rendah pada masa berikutnya, baik fisik maupunkognitif, dan akan berpengaruh terhadap produktivitas di masa dewasa.Kata Kunci : Stunting, Faktor Risiko, Anak Usia Sekolah

Linda Kurniawati, Suratmiyati, Akhmad Mustofa &

JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI) 2017 Universitas Slamet Riyadi Surakarta

Nata merupakan makanan yang banyak digemari masyarakat, yang selama ini dibuat dari air kelapa.Tetapi air kelapa semakin lama semakin sulit untuk didapatkan. Selama ini setiap keluarga menghasilkan limbah leri yang dihasilkan dari pencucian beras yang akan dikonsumsi setiap harinya. Tetapi limbah leri oleh masyarakat hanya dibuang karena dinilai tidak mempunyai nilai ekonomis. Dalam air limbah leri masih mengandung karbohidrat jenis pati sebanyak 85-90%. Jenis karbohidrat dalam beras berupa pati dapat terbuang bersama air ketika proses pencucian. Kandungan karbohidrat ini memenuhi syarat pertumbuhan bakteri Acetobacter sp. dalam pembuatan Nata. Bakteri akan mensintesis selulosa dari karbohidrat yang terkandung dalam air cucian beras sehingga dihasilkan Nata de Leri.Penelitian dilakukan dengan menggunakan Rancangan Acak Lengkap (RAL) faktorial yang terdiri dari 2 faktor. Faktor pertama yaitu jenis beras hitam, merah, dan putih. Faktor kedua yaitu lama fermentasi 8, 10, 12, 14 hari. Hasil penelitian menunjukkan kombinasi perlakuan jenis beras merah dengan lama fermentasi 14 hari adalah yang terbaik yang memiliki kadar air 97,48%; kadar abu 0,048%; kadar serat 2,57%, dan kadar gula yang dimanfaatkan dalam proses fermentasi 5,64%; ketebalan nata 0,61 cm; berat nata 521 gram; tekstur 28,85 mm/g; cairan sisa fermentasi 100 ml serta warna nata de leri coklat muda.Kata Kunci : Leri, Nata de leri, jenis beras, lama fermentasi

Adyatma, Erdi; Meita Oktaviani, Rachmawati

Dinamika Akuntansi Keuangan dan Perbankan 2016 Faculty of Economic and Business Universitas STIKUBANK

The local government allocated funds in the form of capital expenditure in the local budget to increase fixed assets. During this shopping areas more used to spending relatively less productive routine. The purpose of this study is to prove empirically the effect of regional revenue and general allocation funds for capital expenditures in the District / City Central Java Province Year 2011-2013 with moderation variables Economic Growth. The population in this study is the Regency / City Central Java province which consists of 35 District / City. This study uses secondary data such as Realization Report 2011-2013 budget. In this study, the test model for hypothesis testing will be done using Moderated Regression Analysis. The data has been collected and analyzed in advance with the classic assumption test. Based on the results of this study concluded that the original income has no effect on Capital Expenditure. General Allocation Fund has a positive influence on Capital Expenditure. Directions regression coefficient is positive, meaning that an increase in the General Allocation Fund will increase capital expenditures. Economic growth does not affect the Capital Expenditure. Economic growth does not moderate relationship with the Regional Income Capital Expenditure. Economic growth does not moderate the relationship with the general allocation fund capital expenditures. Keywords:  Local Revenues, General Allocation Funds, Economic Growth and Capital Expenditure

Rahmawati, Teti

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2016 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aim to examine the effect of the ratio likuiditas, leverage,operating capacity, sales growth, audit committee size, independentcommissioner and public ownership on financial distress.The population ofthis study is manufacture company listed on the Indonesia Stock Exchangefor period of 2009-2015. Based on purposive sampling method, this sampleof this study are 281 companies (159 financial distress and 122 nonfinancial distress). The criteria is used to categorize a financial distresscompany in this study based on earning per share (EPS) negative. Dataanalysis using regression logistic.The result show that the sales growth,operating capacity, independent commissioner and public ownership have asignificant on financial distress.

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

Nawatmi, Sri

Dinamika Akuntansi Keuangan dan Perbankan 2014 Faculty of Economic and Business Universitas STIKUBANK

The research want to analysis about corruption and economic growth. The method of analysis use pooling data. Number of cross-section data are 33 provinces and times-series data are three years. The best model obtained from redundant fixed effect test and correlated random effects-Hausman test. The model used an estimation methodin whichthe cross-section is none and the period is fixed. Based on regression output, corruption has negative significant to Indonesia economic growth. So,corruption becomea grease of wheel for indonesia economics. The meaning is corruption increase economic growth. There areten provincesin which theCPI variable significantly to economic growth. Two provinceshave negatif significant and others positif significant to economic growth. If the ten provinces removed from regression,CPI becomes insignificant. So, the ten provinces have big influence to Indonesia economics, especially in CPI.Key words: CPI, economics growth, pooling data, none, fixed, and grease of wheel

HARYANTO, TOTOK DWINUR

Wacana Hukum 2012 Faculty of Law, Universitas Slamet Riyadi

Abstrak; Pesatnya laju pembangunan seiring pertumbuhan jumlah penduduk kebutuhan tanah meningkat, tanah bukan hanya untuk pertanian saja, tetapi juga sektor lain dengan harapan dapat memberikan kemakmuran, untuk mengurangi gejolak penggunaan tanah peretanian yang dialih fungsikan ke non pertanian diatur usaha-usaha pembatasan dan pencegahan, yang salah satunya melalui ijin lokasi, diharapkan perubahan penggunaan tanah pertanian ke non pertanian sesuai dengan peruntukan dan penggunaannya. Kata kunci :