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Analytics

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

Meiranto, Wahyu; Widiastuti, Kiki; Puspitasari, Elen

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

One of the important role of Management Accounting Information System (MAS) is to provide information to the right people, the right way at the right time to improve management capabilities in understanding the circumstances around it, so it was able to identify the relevant activities appropriately. The purpose of this study is to empirically examine the role of MAS as variables that mediate the effect of information technology and interdependence on performance managerial of employees inthe local government enterprises are rural banks and financial institutions sub-Central Java (PD BPR BKK). The samples in this study were obtained according to the purposive sampling technique based on criteria derived from population consisting of employees or the manager at PD BPR BKK contained in Central Java. Data were analyzed using Partial Least Square (PLS) in a of Structural Equation Modeling (SEM). Role of characteristics of MAS as variable which mediate the effect of information technology and interdependence on managerial performance examined using Sobel Test. The results of this study indicate that information technology has an indirect positive effect and significant impact on managerial performance through MAS. Interdependence also has an indirect positive effect and significant impact on managerial performance through MAS. It can be concluded that the MAS has a role as a mediating influence between the variables information technology and interdependence on managerial performance.Keywords: management accounting information system, information technology, interdependence, mediating, managerial performance.

-, Maryanto -

Wacana Hukum 2013 Faculty of Law, Universitas Slamet Riyadi

Abstract: The principles of legal certainty very dominating in the law enforcement inIndonesia. The principle of legal certainty that comes from century XVII/XVIIIin Europe is a great idea from tangible in writing, made by competentauthorities. The term of analytical jurisprudence indicates that the law shoulbe removed from the study of metaphysics. Doctrine analytical jurisprudenceannnot be implemented just after about two centuries introduction by theoriginators. It is doe to changes and development of society so rapidly. Forthose in law enforcement must look spirit and the time made law. Don’t justlook at the text but the context of the law with the purpose of the law.Key word: law enforcement, Analytical Jurisprudence,religion models of reinforcement.

Jatmiko, Robby

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2013 Sekolah Tinggi Ilmu Ekonomi Totalwin

This research analyses the influence of customer participation,customer problem management, and educational customer to customerloyalty. Technique of sampling applied is accidental sampling method.The responders in this research are 121 responders, and all responderare customers of Vitalac. Tool of data analysis’s used is usingcomputer program of SPSS.The result of data analysis shows that the model developed and theresearch result can be accepted. Hereinafter, the result proves thatthere is positive influence of customer participation, customer problemmanagement, and educational customer to customer loyalty.

-, Supriyanta -

Wacana Hukum 2013 Faculty of Law, Universitas Slamet Riyadi

ABSTRAK :Sistem peradilan pidana untuk pertama kali diperkenalkan oleh pakar hukumpidana dan para ahli dalam “criminal justice science” di Amerika Serikat seiringdengan ketidakpuasan terhadap mekanisme kerja aparatur penegak hukum daninstitusi penegakan hukum yang didasarkan pada pendekatan hukum danketertiban. Dalam literatur dikenal beberapa model peradilan pidana yakni CrimeControl Model, Due Process Model,Family Model dan Integrated Model.Kata Kunci : Sistem peradilan Pidana

Achmad, Badjuri

Dinamika Akuntansi Keuangan dan Perbankan 2013 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this research is to examine the effect of job experience, independence, objectivity, integrity, and competence on the quality of audit results at Representatives BPKP of Central Java. Job experience was measured by indicators the length of works as an auditor and the number of inspection tasks are performed. Independence was measured by indicators of independence in programming, in the execution of work, and independence in reporting.Objectivity was measured by indicator, free from conflict of interest and disclosure of factual conditions. Integrity was measured by indicator honesty, courege, prudence, and responsibility that auditors have. Competency was measured by indicator personal quality, general knowledge, and specialized expertise. While quality of audit results was measured by indicator of compliance with auditing standard and quality of examination report. The population of this study is civil servants whose work at Representatives BPKP of Central Java with sample is the civil servants has been following education and training as functional auditor. Data analysis was performed with multiple linear regression model. Test result showed that job experience, independence, and objectivity has no effect on quality of audit result at representatives BPKP of Central Java. While the integrity and competence have influence to quality of audit result at representatives BPKP of Central Java. Key words: job experience, independency, objectivity, integrity, competency, quality of audit result.

Amin, Fathkul

Dinamik 2013 Universitas Stikubank

The objective of designing  information retrieval system (IRS)   with Vector Space Model (VSM) Method is to facilitate users to search Indonesian documents. IRS Software is designed to provide search results with the optimum number of documents (low recall) and accuracy (high precision) with VSM method that users may get fast and accurate results. VSM method provides a different credit  for each  document  stored in  a  database which in turns  to determine  the  document most similar  to  the query, where  the documents with the highest credits are placed on the top of  the search results.   The evaluation of search results with IRS is conducted under recall and precision tests. This study  fascinatingly creates a  system which can preprocess  (tokenizing,  filtering, and stemming) within computation time of four minutes forty-one seconds.    Keywords: IRS, Vector Space Model, recall, precision

Sukur, Muji; Ningsih, Dewi Handayani Untari

Dinamik 2013 Universitas Stikubank

Identifikasi potensi area perkebunan  dilakukan berdasarkan klasifikasi  dengan melakukan skoring berdasarkan faktor-faktor yang mempengaruhi produksi tanaman perkebunan. Rekomendasi pemilihan wilayah-wilayah di Kabupaten Semarang sesuai dengan kebutuhan dan karakterisik jenis-jenis tanaman perkebunan. Pemodelan  dengan berbantuan  Sistem Informasi Geografi menawarkan satu mekanisme untuk mengintegrasikan banyak skala data yang dikembangkan untuk tujuan penelitian pertanian. Kata kunci : generator model keputusan,potensi wilayah,sistem informasi geografi

Wibowo, Jati Sasongko

Dinamik 2013 Universitas Stikubank

Semua proses dalam penerimaan mahasiswa ini sangat penting terutama pada tes masuk yang merupakan sebagai filter untuk dapat menerima mahasiswa baru sesuai dengan kompetensinya. Ada beberapa model untuk tes masuk penerimaan mahasiswa baru, salah satunya menggunakan media lembar jawab komputer (LJK). Walaupun pada saat ini tes online juga sudah banyak digunakan tetapi penggunaan lembar jawab komputer masih sangat relevan untuk digunakan terutama apabila tes dilakukan secara kolektif disekolah yang tidak tersedia koneksi internet, dan dengan ljk ini dapat mengkoreksi lebih cepat dibandingkan dengan koreksi manual dan tidak membutuhkan alat pemindai khusus yang mempunyai teknologi optical mark reader.

Nurrofi, Akhmad

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2013 Sekolah Tinggi Ilmu Ekonomi Totalwin

This research analyzes the influences of organizationalcommitment toemployee performance. Respondents of this research are 130 Respondent areproduction staff in XYZfirm Semarang. This research use StructuralEquitation Modeling (SEM) under AMOS 21 program as analysis toolsThe model of relationship between the three variables studied shownthat the organizational commitment that comprise of affective commitment,continuance commitment, have a significant effect on employee’s performancewith positive signs. The studied also shown that normatif commitment, haveno significant effect on employee’s performance.

Jatmiko, Robby

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2013 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to analyze the factors that affect the standardization ofproduct quality to improve product superiority. Standardization of product qualityevolved into an important discourse when the study of Zineldin, (2000); Zou andCavusgil, (2002) Leonidou (1996) still can not explain the key to successful productexcellence. Therefore the formulation of this research problem is to analyze the factorsthat affect the standardization of product and develop product standardization model toimprove product superiority. In the literature review and modeling framework has beenprepared justification for the four formulation of research hypotheses proposed in thisstudy. Sampling technique used sampling census. The sample of this research is 118respondents, where the respondent is the leader or quality manager of a manufacturingcompany that has done standardization in Central Java. Data analysis tool used isStructural Equation Modeling (SEM) in AMOS program.The results of this study prove that the influence of technological variables havea positive and significant effect on the standardization of product quality. Furthermore,TQM formulated on the standardization of product quality is a significant positive.Empirical evidence indicates a customer orientation is positive towards thestandardization of product quality. Furthermore, it can be concluded that customerorientation positively affect the product superiority. Then the technology has a positiveand significant impact on product superiority. Furthermore, it has gained justificationand empirical evidence of product superiority through product quality standardization ispositively significant.

Meiranto, Wahyu; Agustyan, Pratama

Dinamika Akuntansi Keuangan dan Perbankan 2012 Faculty of Economic and Business Universitas STIKUBANK

Several models have been constructed to analyze and understand the factors that influence theacceptance of the use of computer technology such as Theory of Reasoned Action (TRA), Theoryof Planned Behavior (TPB) and Technology Acceptance Model (TAM). Another model developedby Doll and Torkzadeh (1988) is a model of End User Computing Satisfaction (EUCS). Thisresearch is the study on the TAM and EUCS model of the acceptance and user satisfaction ofcomputer based information system (CBIS). Purpose of this study is trying to use and test the twomodels of acceptance technology, the TAM and EUCS models by examining their influence on theuse and utilization of systems that will ultimately affect the level of user satisfaction (usersatisfaction) as an indicator of the success of a system. Samples used in this study were obtainedfrom the sampling technique based on the criteria (purposive sampling)of a trading company inSemarang, Central Java on the sub-sector (according to the incorporated trading companydirectory-BPS). Test of the hypothesis is formulated using regression models. Three of the sevenstated hypothesis is rejected, while based on the results of the indirect analysis it can be concludedthat the variable utility (usefulness), ease of use, accuracy and timelines in the use of a system alsoaffects the user’s satisfaction.Key Words: Technology Acceptance Model, End User Computing Satisfaction, Computer BasedInformation System, User’s Satisfaction.

Hardiningsih, Pancawati; Oktaviani, Rachmawati Meita

Dinamika Akuntansi Keuangan dan Perbankan 2012 Faculty of Economic and Business Universitas STIKUBANK

The aims of this study is to analyze the impact of the variables free cash flow, Profitability,Growth, Tangibility, Retained Earning and Managerial Ownership on debt. Research usingpurposive sampling method for taking samples. Data obtained on the basis of the publication ofIndonesian Capital Market Directory (ICMD), Samples of this research is manufacturing firmwhich listed in Indonesian Stock Exchange during 2007-2011. This research obtained 135 samplesof manufacturing firms. Analysis technique used is multiple regression analysis. Based on the teststatistic F indicates that the model is fit because has a significance value less than 5% of Alphavalue. The Result of analisys show that the four independent variables have significant influenceto DER and other independence variables have no significant influence to DER. Profitability hassignificant positive influence toward debt, growth has significant negative influence toward debt,tangibility has significant positive influence toward debt, retained earning has significant negativeinfluence toward debt, but free cash flow and managerial ownership have no significant influencetoward debt.Key Words :Determinant, Agency Theory, Pecking Order Theory, Debt Policy,

Kartika, Andi

Dinamika Akuntansi Keuangan dan Perbankan 2012 Faculty of Economic and Business Universitas STIKUBANK

This research is a study that tested the effect of Financial Condition, Audit Quality, Audit Opinions ofPrior Year, the Company’s Growth, Opinion Shopping of the acceptance of Going Concern in themanufacturing companies listed at Indonesia Stock Exchange. In this study, researchers usedpurposive sampling and sample size to obtain a sample of 80 manufacturing companies listed on theStock Exchange in the year 2006-2009. The method of analysis used was logistic regression. Theresults of this study indicate Financial Condition, audit quality and Opinion Shopping do not affect thegoing concern opinion reception while the previous year's audit opinion and the Company Growtheffect on the acceptance of going-concern opinion.This study’s limitation is the study sampling periodis only 4 years old so not ideal for seeing a trend of the influence of financial condition other models,like another Alman Model Revisi. Therefore advisable to consider for using other main variable andbanking company as research source in the future studies to discover the difference.Keywords: Going Concern, Financial Condition, Quality Audit, Audit Opinions Prior Year, CompanyGrowth, Opinion Shopping

Sudiyatno, Bambang; Setiyowati, Rini

Dinamika Akuntansi Keuangan dan Perbankan 2012 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this study is to analyze the influence of BOPO, NPL, NIM and CAR on thefinancial performance of banks listed on the Indonesia Stock Exchange in the period 2006 to 2009.Samples were taken based on purposive sampling of 28 banking companies with the followingcriteria: the company issued financial statements for four consecutive years ie 2006 to 2009. Thetype of data used are secondary data and data collection methods through technicaldocumentation. Analysis technique used is normality test, the classical assumption, and multiplelinear regression based on the merging of data time series and cross section called the polleddata. The results showed that variables significantly and negatively related BOPO against thebank's financial performance, the NPL variable has negative and significant impact on thefinancial performance of banks, NIM variable has positive and significant impact on the financialperformance of banks and CAR does not affect the bank's financial performance. The ability of thebank's financial performance could be explained by variables BOPO, NPL, NIM and the CAR of97.5%, Sebagimana shown by the Adjusted R-Square of 0.975. The remaining 2.5% is explained byother factors outside the model.Key Words: BOPO, Non-Performing Loans, Net Interest Margin, Capital Adequacy Ratio and thebank's financial performance.

Prasetya, Adhitya Yoga

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2012 Sekolah Tinggi Ilmu Ekonomi Totalwin

Penelitian ini menganalisis faktor yang berpengaruh pada keunggulanproduk dalam rangka meningkatkan kinerja pemasaran. Sebuah model telahdikembangkan dan tiga hipotesis telah dirumuskan untuk menjawab masalahpenelitian yaitu meningkatkan kinerja pemasaran melalui keunggulanbersaing produk. Responden dari penelitian ini adalah perusahaanbatikskala menengah di Pekalongan. Alat analisa data yang digunakanadalah SPSS. Hasil penelitian ini menunjukkan bahwa teknologi berpengaruhpositip dan signifikan terhadap keunggulan bersaing produk. Inovasi jugaberpengaruh positip dan signifikan terhadap keunggulan bersaing produk.Selanjutnya keunggulan bersaing produk berpengaruh positif terhadapkinerja pemasaran.

Hendriyanto, Asepta

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2012 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to test the effects of salesperson selling skills and servicequality of sales person to salesperson sales performance. .The study used severalcustomer of Glaxo Smith Klein as sample. Data analyze instrument used by thewriter is SPSS 17.Data analyze result shows that the research model has wellappropriateness and all hypothesis of the study are able to be evidenced.Summary said that salesperson selling skill, and service quality are positivelyeffected to salesperson performance.Based on the result of the study, managerial implication given to thecompany is suggestion or input to management of Glaxo Smith Klein to give moreconcern at the salesperson selling skill, as it is the most dominant factor effectedto salesperson sales performance.

Nugroho, Edhi

Dinamik 2012 Universitas Stikubank

Berbagai model untuk memvisualkan pengembangan sistem informasi telah diajukan dan digunakan untuk berbagi proyek sistem informasi. Pengembangan sistem informasi berbasis web mempunyai karakteristik yang berbeda dengan sistem informasi lain. Karakteristik yang berbeda tersebut membutuhkan model visualisasi yang tepat. Kajian terhadap model DFD dan OOD menunjukkan bahwa karakteristik web tidak dapat ditunjukkan dengan jelas sehingga diperlukan model visualisasi yang berbeda. Penulis mengusulkan sejumlah model untuk menggambarkan situs web atau tepatnya arsitektur informasi yang merupakan dasar pengembangan situs web.

HARYANTO, TOTOK DWINUR

Wacana Hukum 2012 Faculty of Law, Universitas Slamet Riyadi

Abstract: Land, water and all treasures in it are the source for people wealth. Therefore, we need to control its usage. The land usage as a chain of controlling, supplying and distribution in a well planned activity are used to give wealth to people. There are three models of it, namely closed (zoning) opened and the usage that aims at serving to the development. Indonesia applies three of them. Keyword: land usage models

Hendriyanto, Asepta

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2012 Sekolah Tinggi Ilmu Ekonomi Totalwin

In a high level of competitive environment, every business must maintain their customer. This study, therefore, intent to search several variables’ effect which is probably able to rise customer satisfaction.The study used several customer of PT WAHANA KREASINDO UTAMA as sample. Data analyze instrument used by the writer is SPSS 17. Data analyze result shows that the research model has well appropriateness and all hypothesis of the study are able to be evidenced. Summary said that personal approach of salesperson, product quality and price are positively effected to customer satisfaction. Based on the result of the study, managerial implication given to the company is suggestion or input to management of PT WAHANA KREASINDO UTAMA to give more concern at the price, as it is the most dominant factor effected to customer satisfaction.