Publication Search

Vegetables are an important commodity, whose prices contribute to the inflation rate in some regions of Indonesia. Inflation and deflation are inseparable from the type of food and vegetable groups because the majority of the population have jobs as vegetable farmers. Selo Boyolali is a vegetable-producing region, but currently can not meet the needs of its own region. Supply of vegetables began to decrease due to pest and vegetable turnover into tobacco. If the delivery of vegetables is hampered there will be a scarcity of vegetables that lead to price increases. The length of the distribution channel has a negative impact, namely the price of commodities set by the middlemen or traders who distribute vegetables from the producers. So sometimes local farmers do not have bargaining power on vegetable pricing. This study aims to analyze the pattern of price formation and vegetable distribution in Boyolali. The analytical framework used in this research is supply chain management framework. The method used in this research is quantitative and qualitative indepth interview.

The existence of governance structure such as board ofcommissioners and audit committee implies a better monitoring functionon the financial reporting process that represent manager actions.Nevertheless, the quality of the monitoring function depends on howeffective the board and the audit committee perform their duties. Thisstudy examines how the effectiveness of the board of commissioners andaudit committee in a two tierboard structure influences the taxaggressiveness.This study develops a score for board and audit committeeeffectiveness by using a checklist which captures how the independence,activity, size, and competence characteristics are reflected in the board ofcommissioners and audit committe.Hypothesis testing is carried out byusing a multiple regression model of 105 observations (firm-year) withthe sample taken from manufacture companies listed on the IndonesianStock Exchange during t.Results of this study provide robust evidencethat a more effective board of commissioners and audit committee willdecrease tax aggressiveness.

Pancasila adalah dasar dan Ideologi Negara Republik Indonesia yang ada sejaknegara Indonesia belum berdiri. Pancasila adalah pilar bangsa yang mengandung nilainilaiBermasyarakat, Berbangsa, dan Bernegara. Kedudukan Pancasila sebagai Dasardan Ideologi Negara yaitu sebagai fondamen, filsafat, pikiran yang mendalam,pandangan hidup, dan pemersatu bangsa. Studi ini menggunakan metode deskriptifanalitik yakni dengan menganalisis secara kritis terhadap permasalahan secaramendalam mengenai globalisasi, dengan mengedepankan alternatif penyelesaianpermasalahan melalui Pancasila.Rumusan sila-sila dalam sila Pancasila adalah hukumpositif indonesia secara yuridis-konstitusional sah, berlaku, dan mengikat seluruhlembaga negara, lembaga masyrakat, dan setiap warga negara tanpa terkecuali.NamunPancasila yang begitu penting tidak lagi dipikirkan. Pengaruh globalisai kehidupan yangsemakin meluas dan persaingan antar bangsa yang semakin tajam. Karakteristikglobalisasi yang individual-liberal menggerus nilai-nilai keluhuran Pancasila. Olehkarena itu kita sebagai bangsa indonesia perlu kembali menjadi karakter dasar bangsaIndonesia sendir yaitu Pancasila dan penumbuhan Eksistensi Pancasila yang bernilaifilosofis dan sosiologis menjadi hal perlu di era globalisasi ini.Kata kunci : Eksistensi, Pancasila, Globalisasi

This study aims to determine whether the independent variables thatOperating Expenses to Operating Income and Loan to Deposit Ratio, andNet Interest Margin as a moderating variable jointly significantly affectearnings changes. As well as to determine which variable partial effect onearnings in the banking changes listed in Indonesian Banking Directory.Based on the above objectives, the study was conducted using purposivesampling method, meaning that the sample in this study were selected basedon specific criteria. The sample in this study from the year 2006 - 2012amounted to 90 banks. Data collection techniques based on secondary data.In this study, the secondary data obtained from the financial statements ofbanks registered in Indonesian Banking Directory in the year 2006-2012 .The results of hypothesis testing using t-test, showed that thevariable BOPO ratio has no significant influence on changes in income andLDR have a significant negative effect and not to changes in bank earnings .As for testing moderating ie, the variable is not a variable net NIMmoderating influence of variables on BOPO and LDR variables to changesin earnings in the bank listed in the directory of Indonesian banking (DPI).

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.

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

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.

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

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

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

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

Pengabdian masyarakat ini dilaksanakan di Karang Taruna Eka Karya yang beralamat di desa Slametan RT 10, RW 04, Gatak, Ngawen, Klaten, Jawa Tengah. Waktu pelaksanaan Pengabdian kepada masyarakat ini yaitu dari tanggal 13 Oktober sampai 15 Oktober 2017. Pengabdian ini dengan berlandaskan pada sebuah penyadaran akan pentingnya sumber daya manusia yang berpotensi untuk masa depan yang lebih baik. Dengan adanya manusia sebagai sumber daya yang sangat berpotensi, maka dari itu, penting adanya sebuah peningkatan ilmu pengetahuan terutama bahasa. Hal itu akan mendampingi mereka dalam proses modernisasi yang semakin banyak membutuhkan pemahaman dan pengertian yang lebih. Penting bagi mereka untuk mendapatkan ilmu bahasa untuk menghadapi modernisasi yang semakin maju. Beberapa permasalahan yang dihadapi para pembelajar bahasa adalah pemikiran bahwa belajar bahasa asing sukar dan membosankan. Bagi mereka yang telah bekerja, belajar bahasa asing dengan mendatangi lembaga bimbingan belajar juga kurang fleksibel waktunya, di masyarakat belum terdapat platform interaktif sebagai media pembelajaran, biaya yang mahal serta beberapa permasalahan lain yang banyak dihadapi oleh pembelajar bahasa. Untuk mengatasi beberapa permasalahan tersebut maka aplikasi mobile untuk belajar Bahasa khususnya bahasa Inggris hadir untuk menjadi solusi bagi masyarakat yang ingin belajar bahasa asing dengan cara yang lebih efektif, efisien dan fleksibel dalam masalah waktu. Para pembelajar bahasa juga dapat belajar bahasa asing dimanapun dan kapan saja mereka suka. Dengan hadirnya Aplikasi mobile tersebut, maka diharapkan akan banyak masyarakat Indonesia baik di kota dan pedesaan yang mampu menguasai bahasa asing dengan cara yang mudah dan menyenangkan.Kata Kunci : Digital Lietarcy, Aplikasi Belajar Bahasa di smarthpone

This study aims to describe the financial performance of banks based on the results of banking financial ratio analysis. The type of research used in this study is descriptive research type using a quantitative approach. The results of banking financial ratio analysis on liquidity ratio analysis shows the condition of financial performance of PT. Bukopin (Persero), Tbk period 2014-2015 can be said good. The average CR of 17.57%, RR 539,239 LDR of 85.12%, LAR of 68.97% has met the standards set by Bank Indonesia and has also exceeded the average of the Commercial Bank of the Company (BUP). The results of solvency ratio analysis, financial performance condition of PT Bukopin (Persero) Tbk in 2014-2015 can be said good because the average CAR of 13.88%, LDAR of 2.39%, DER of 1057.92%, the value has been meet the requirements of Bank Indonesia. In the analysis of earnings ratio, the condition of financial performance can be said not good, because the average on ROA is only 0.97%, ROE of 11.20%, and BO / PO of 88.39%, NPM of 9.49%, the value is still below the average BUP and under the terms of Bank Indonesia. From all financial ratio analysis hence can be known how financial condition of PT. Bukopin (Persero), Tbk. Keywords: financial ratios, corporate financial condition

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.

The purpose of this article is to describe Corporate Social Responsibility(CSR) Disclosure using postmodern perspectives, Lyotard’s and Jean Baudrillard’s thinking. From Lyotard’s thinking, CSR disclosure can be viewed as grand narration used to camouflage real social and environmental problems.CSR disclosure guideliness arranged by Global Reporting Initiative (GRI) is a form of universalims that strongly opposed by postmodernism. CSR disclosure practices that accommodate Indonesian cultures and values will be able to break grand narration in CSR disclosure. From Baudrillard perspective, CSR disclosure can be viewed as simulacrum. The simulacrum is shown by (a) the disconnect between reality and its representations, especially the lack of tranparancy in negative business impact disclosures; (b) The control and manipulation of information, and (c) the proliferation of misleading images. To break the CSR disclosure simulacra, it takes CSR concept that based on love, which are love to God, love to human being and love to nature.  Keywords: corporate social responsibility disclosure, posmodernism, grand naration, simulacra

The flavor program can align management interests with company owners, in addition it is expected to improve the performance of agents that will be reflected in the quality of corporate profits. Companies that implement the program. Have, employees, management, and executives, with their prisipals. Employees will also enjoy such results. With so risky that the company can continue to be minimized. Investor and creditor confidence will ensure their funds will make the company's capital cost decrease. The data in this study is obtained from the Indonesia Stock Exchange.19 The sample of companies implementing the MCC program during 2008 to 2014. The amount of observation that during that period was 60 observations, this is because the implementation period of each company MCC is different. Testing this research hypothesis using path analysis test using SmartPLS 2.0 M3 software. The empirical results of this study indicate the presence of PKS is also significantly positive and significant to the cost of corporate equity. Profit quality is proxied by significant discretionary accruals and significant to the cost of equity. The MCC does not reflect on the costs to be paid. There is no effect between the cost of the MCC on the cost of the company's capital. Keywords: share ownershop program, profit quality, cos of equity

This study is performed to test the effect of LDR, and BOPO toward NIM to increase ROA. The objective to analyze the effect of the bank financial ratios performance (LDR and BOPO) toward NIM to increase ROA in banking industry over period 2011-2013. Sampling technique used here is pusposive sampling. The data was taken Otoritas Jasa Keuangan (OJK). It is gained sample amount of 114 data. The analysis technique used here is multiple regression with the least square difference and hypothesis test using t-statistic to examine partial regression coefficient and f-statistic to examine the mean of mutual effect with level of significance 5%. In addition, classical assumption is also performed including normality test, multicolinearity test, and heteroscedasticity test. The result shows LDR and BOPO to have influence toward NIM at level of significance less than 5%, and LDR and BOPO, and NIM have influence toward ROA at level of significance more than 5%. Key words:LDR, BOPO, ROA, Net interest margin

Tujuan penulisan jurnal ini adalah untuk mengetahui bagaimana penerapan hukum adatdalam mencapai ketertiban umum, sebagai salah satu opsi pemecahan masalah pelanggaranketertiban umum yang terjadi pada lingkungan masyarakat di Indonesia. Di samping hukumpidana yang berlaku di Indonesia, hukum adat juga memiliki peradilan untuk mengadilipelanggar ketertiban umum. Peradilan yang dimiliki hukum adat lebih bersifat kekeluargaan,berupa musyawarah untuk tercapainya mufakat, sanksi yang tepat untuk pelanggar ketertibanumum tersebut.Apabila hukum pidana di Indonesia hanya melakukan sistem peradilan saja maka hukumadat mempunyai sistem yang lebih kompleks. Sistem pencegahan, perundingan, peradilan,dan pemberian sanksi terhadap suatu tindak pidana dalam masyarakat pada hukum adatmempunyai tingkat keefektifan yang lebih baik daripada hukum pidana yang hanya melakukanperadilan. Hukum adat dalam satu daerah dengan daerah yang lain di Indonesia berbedabeda.Penerapan pencegahan sampai pemberian sanksi pun berbeda-beda, tergantung darimasyarakat yang menerapkannya.Kata kunci: hukum adat, ketertiban umum, hukum pidana

-

Kota Surakarta memiliki banyak sekali benda atau bangunan peninggalan bersejarah danpurbakala. Keberadaan cagar budaya di Kota Surakarta masih sangat rawan dari kerusakan,kehilangan, dan mungkin sampai kemusnahan. Hal tersebut dapat disebabkan oleh faktoralam atau dapat juga dari perbuatan manusia. Penelitian ini menggunakan jenis penelitiankualitatif dan sifat penelitian yang digunakan ialah penelitian yang bersifat deskriptif, yaitudengan cara menuturkan atau menafsirkan data-data yang berkaitan dengan cagar budayadi Kota Surakarta. Hasil penelitian ini ialah bahwa sejarah cagar budaya di Indonesia sejakzaman Belanda dengan adanya Monumenten Ordonantie No. 19 Tahun 1931, selanjutnya zamanOrde Baru dengan adanya Undang-Undang Nomor 5 Tahun 1992 tentang Benda Cagar danpada era Reformasi ini sudah disempurnakan dengan Undang-Undang Nomor 11 Tahun 2010tentang Cagar Budaya. Perlindungan hukum cagar budaya di Kota Surakarta ialah denganadanya Undang-Undang Nomor 5 Tahun 1992 tentang Benda Cagar dan disempurnakan denganUndang-Undang Nomor 11 Tahun 2010 tentang Cagar Budaya dan Peraturan Daerah KotaSurakarta Nomor 10 Tahun 2013 tentang Pelestarian Cagar Budaya. Penegakan hukum bagipelaku kejahatan terhadap benda cagar budaya, yaitu berupa hukuman penjara sesuai denganpasal-pasal yang dilanggarnya.Kata kunci: penegakan hukum, kejahatan, benda cagar budaya, Surakarta