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MM, Tutang

Dinamik 2019 Universitas Stikubank

Hyper-V atau Virtualization merupakan solusi tepat untuk menambah server biaya murah dengan kemampuan yang tetap sebagaimana layaknya sebuah server. Pemanfaatan Hyper-V atau Virtualization merupakan salah satu Roles dari Windows Server 2008R2, sangat memungkinkan untuk digunakan sebagai mesin utama dan diatasnya bisa dipasang beberapa mesin virtual dengan kemampuan sama seperti mesin utamanya. Pusat Penelitian Bioteknologi LIPI saat ini memiliki mesin dengan sistem operasi Microsoft Windows Server 2008R2 dan diberi nama CURCUMA-CBN, kemudian ditambah Roles Hyper-V dan dibuat beberapa mesin virtual, yaitu mesin pertama bernama BACKUP-DC yang diinstal Windows Server 2008R2 dan digunakan sebagai Additional Domain, kemudian mesin virtual berikutnya adalah BLLYNCFE01 dan diinstal Windows Server 2012 yang akan digunakan sebagai Lync Server 2013. Ketiga server tersebut saling berkomunikasi sehingga terjadi sinkronisasi diantara ketiganya, di sini peran Domain Controler (ADDS) sangat penting dan semua client saling berhubungan dan berkomunikasi antara satu dengan  lainnya, karena semua user harus JOIN ke domain bioteknologi.net untuk mengakses data dan aplikasi yang diperlukan user tersebut.

Eka Satria Wibawa

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2019 Universitas Sains dan Teknologi Komputer

Efforts to collect taxes for the benefit of national development are still experiencing problems both from internal and external factors. In overcoming obstacles from internal factors, the Government has currently and is conducting tax reforms at the Directorate General of Taxes with the aim of, among others, improving the organization, work processes, data and information management from banks, and human resources. the level of compliance with the provisions of tax regulations in reporting taxpayers compliance in reporting Annual Tax Returns to the East Semarang KPP in 2018 is better and increased than in 2016 before meeting the expected target of the East Semarang Pratama Tax Office even though there are still taxpayers reporting in manually expected Taxpayers to report the annual tax return electronically With the Website Application, the role of the E-Filling system on Taxpayers can obtain convenience and input and at the same time help the Community of SPT Reports become faster and more efficient.

Sudarman Sudarman; Yetti Iswahyuni; Nanik Qosidah; Aniqotunnafiah Aniqotunnafiah

Jurnal Pengabdian Kepada Masyarakat Sisthana 2019 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Youth organizations have the potential to build the nation and as agents of change, therefore their existence needs to be managed professionally so that they truly contribute to regional development. Within the village environment, there are many potentials that can be developed as alternative capital for regional development. It is hoped that the implementation of strategic management in its management will produce work programs that are appropriate to the needs and potential resources owned by the village/kelurahan, as capital in developing the village. The concept of strategic management includes how an organization makes strategic plans, coordinates and implements programs and evaluates them. In several kelurahans within the sub-district, the existence of youth organizations tended to show less of their role in promoting village development. The existence of this organization seems to be just a formality to complement activities in the village. The awareness of residents to use this organization as a forum for activities and to participate in developing their area is very lacking. The organizing process requires funds to run the programs that have been planned. In general, the obstacles to realizing work programs include funding issues. With sufficient funding, young people can develop their potential, to empower villages and their communities (carry out the activities needed) and provide added value and increase welfare. However, in reality in society, these organizations are not managed properly and optimally because they are constrained by financing. One of the efforts to attract funds is by submitting proposals for funds to certain institutions, both government and non-government organizations. Most of them do not know how to make a proposal for funding an activity. Furthermore, the regional autonomy policy provides opportunities for regions to develop themselves and their communities in accordance with regional needs/interests, so the role of youth as a nation's potential and development constellation cannot be separated from village/sub-district development.

Hafidh, Rahmat; Andraini, Fitika

DINAMIKA HUKUM 2019 Universitas Stikubank

PT TASPEN (PERSERO) is an Indonesian State-Owned Enterprise engaged in pension fund insurance and taboo PT TASPEN (PERSERO) is an Indonesian State-Owned Enterprise engaged in insurance for pension funds and old age savings which refers to Government Regulation Number 20 of 2013 About Amendments to Government Regulation Number 25 of 1981 concerning Civil Servants' Social Insurance. PT TASPEN (PERSERO) in carrying out its role is not always able to fulfill the rights of Civil Servants on pension rights and old age savings because of the things that are needed in the fulfillment of pension rights and old age savings. These matters are concerning the role of PT TASPEN (PERSERO) in organizing pension and old-age savings programs that will later be entitled to receive severance pay and receive other pension rights based on applicable regulations. The problem in this study is about the risk of social insurance juridical for employees of PT TASPEN (PERSERO) Semarang Main Branch Office who apply for early retirement before the specified retirement age limit. This research is a type of normative juridical research that focuses on studying the application of positive legal norms or norms. From the results of this study indicate that, the juridical risk when applying for an early retirement is not legal unless the person concerned is in trouble, at the time of retirement will get administrative sanctions in the form of postponement of retirement or severance pay. With old age referring to Government Regulation Number 20 of 2013 concerning Amendments to Government Regulation Number 25 of 1981 concerning Civil Servants' Social Insurance. PT TASPEN (PERSERO) in carrying out its role is not always able to fulfill the rights of Civil Servants on pension rights and old age savings because of the things that are needed in the fulfillment of pension rights and old age savings. These matters are concerning the role of PT TASPEN (PERSERO) in organizing pension and old-age savings programs that will later be entitled to receive severance pay and receive other pension rights based on applicable regulations.

Putri Kinasih, Tri Rejeki; Muzayanah, Muzayanah

DINAMIKA HUKUM 2019 Universitas Stikubank

In Semarang city suspected of many cosmetic products packaging or wrap that is circulating in the community did not provide information that is clear, both in terms of composition that does not mention the substance or the standards set by the health department, products with labels that have expired, as well as product information is misleading, particularly outstanding in the traditional markets. It is then the background for the author to take the title: "Overview of Consumer Protection Laws Against Illegal Import Chinese Cosmetic Products in Semarang".            Formulation The problem in this case is (1) How are monitoring has been done by the government (BBPOM) to consumer protection in the field of cosmetic products illegally imported Chinese in Semarang? How can these obstacles to the implementation of supervision BBPOM against illegal imports of Chinese cosmetic products in the protection of consumers in Semarang? How are the remedies that have been taken by the government BBPOM to consumer protection related to the circulation of illegal imports of Chinese cosmetics in the city of Semarang The method used in this research is the method of approach to examine the rules of the applicable law, whereas the specification of the research is analytic descriptive only portray the legislation in force linked and analyzed with the theories of jurisprudence and a keadaaanatau particular object in a factual and accurate, and the data obtained will be analyzed qualitatively. The results showed that (1) Efforts to control the government has done (BBPOM) to consumer protection in the field of cosmetic products illegally imported Chinese in the city, carried out with the cooperation and coordination across relevant sectors, among others, by the District Government / City (Department of Health / Department of Industry / Department of Commerce), the National Police, as well as the Association as well as the role of the community. (2) The form of the obstacles to the implementation of supervision BBPOM against cosmetic products illegal Chinese imports in the protection of consumers in the city of Semarang, among others, actors utilize means and legal products, the perpetrator repackaging its products, the lack of public attention, the number of products containing hazardous materials, (3) Efforts the completion of which the government has done BBPOM to consumer protection related to the circulation of cosmetic illegal imports of Chinese in Semarang city is done by sanctioning criminal and administrative sanctions, but it is done through counseling, talk shows, seminars and the distribution of stickers to be vigilant and clever in choosing and using cosmetics that will be

Istiqomah, Istiqomah

DINAMIKA HUKUM 2019 Universitas Stikubank

ABSTRACT An environmental permit is a permit given to any person or initiator who wishes to undertake a business and / or activity that is required to be UKL-UPL in the framework of environmental protection and management as a condition of obtaining a business and / or activity license. Violations committed by PT. Hadi Putra Makmur related to the issue of obligations and prohibitions, especially regarding licensing, efforts to manage and monitor the environment, hereby the supervision of DLH enforces by giving administrative sanctions. The above is the basis for the author to take the title "ADMINISTRATIVE LAW ENFORCEMENT ON IMPORTANT ACTIVITIES THAT DO NOT HAVE DOCUMENTS UKL-UPL (Study of PT. Hadi Putra Makmur Semarang City)." In this research, the authors raise the problems, namely: a. How is administrative law enforcement for activities that have no significant impact that do not yet have UKL-UPL documents? b. What are the obstacles that arise in the administration of administrative law for activities that do not have significant impacts that do not have UKL-UPL documents? c. What is the Role of Administrative Law in Enforcement of Environmental Law? The method used is to use the type of juridical normative research with descriptive analytical research specifications, secondary data sources with data collection methods through literature study and interviews, and the method of presentation and data analysis methods using descriptive analytical methods. The purpose of this study is to explain the application of administrative sanctions for activities that do not have significant impacts that do not have UKL-UPL documents. Barriers that arise in the enforcement of administrative sanctions for activities that do not have a significant impact that do not have UKL-UPL documents, and the role of administrative law in environmental law enforcement. The results showed that PT. Hadi Putra Makmur has violated licensing, environmental management and monitoring efforts, DLH Semarang city has imposed administrative sanctions in the form of government coercion in accordance with PP no. 37 of 2012 concerning environmental permits. Administrative sanctions are legal instruments used for the first time by DLH in enforcing cases conducted by PT. Hadi Putra Makmur.   Keywords: Administrative Enforcement, Environmental Permit, UKL-UPL

A. Roedy Koesdyantho, Lydia Ersta Kusumaningtyas &

Adi Widya: Jurnal Pengabdian Masyarakat 2018 Lembaga Penelitian dan Pengabdian Masyarakat

The title of this devotion is "Tutoring to overcome learning difficulties" the guidance of learning is part of the guidance and counseling that has the purpose of guiding the child in order to achieve optimum learning achievement (according to his ability), especially for children who have learning difficulties or those whose value is ugly even though the IQ is not low. Parents and teachers are expected to be mentors for children who like it. However, not all parents and teachers can become mentors to children who are having difficulty learning it well. They need to know what they can do to overcome / guide the child in order to perform optimally. To overcome this it is necessary to have additional knowledge and understanding of learning guidance. The target audience in this devotion program is Non-Productive Society of teachers and parents of kindergarten Lakshmi 7 Surakarta. They need to be given additional knowledge because the kindergarten teacher Lakshmi 7 does not have S1 background but Lakshmi 7 kindergarten teacher only from SMK, so the knowledge about guidance and counseling that should be given to the child is not found in school and not understood at all. so also with the parents of students who only average background of high school graduates they also understand the Guidance and Counseling that should be given also for Children. So that both at school and home children do not get guidance as it should be. While the method used in this devotion is Lecture / counseling and discussion and training. In this case, counseling is deemed best suited to increase their knowledge and understanding of counseling and guidance for children. As the evaluation is used questionnaires and discussions to explore their implementation in the field after counseling. The results of this dedication of parents and teachers to understand the importance of tutoring for children overcome learning difficulties. While the results of training as a guide in learning obtained 77.8% (21 Parents and teachers) can carry out its role as a mentor learning for children. So it can be concluded that the implementation of the devotion of learning guidance to overcome learning difficulties in parents and teachers Kindergarten Lakshmi 7 Turisari Surakarta successful. This can be evidenced from the results of the training that was attended by 27 people already able to be a mentor of 21 people.Keywords: Counseling, Guidance learn to overcome learning difficulties, teachers and parents.

Heni Susilowati; Rizki Nurrisa R

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2018 Universitas Sains dan Teknologi Komputer

The purpose of this study was to determine the role of celebrity endorsers on buying decisions. Using purposive sampling technique with 70 respondents which obtained from distributing questionnaires to buyers at PT. Timbul Jaya Motor Boyolali. Based on the multiple linear regression analysis method, either partially or jointly, it shows that the variables of attractiveness, credibility, and expertise of the celebrity endorser studied have a significant effect on buying decision. The Adjusted R-Square value is 0.670, which means that 67% of the buying decision variables can be explained by the attractiveness, credibility, and expertise of celebrity endorsers, while the remaining 33% is explained by other variables that not examined in this study.

Danang Danang; Fatimah Indrawati

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2018 Universitas Sains dan Teknologi Komputer

Based on the implementation of an internship conducted by the author at PT. SAI APPAREL SEMARANG, the authors try to develop a system in accordance with the needs needed, namely by changing the data processing program inventory system (inventory) that is still using a manual system into a computerized inventory processing program (inventory) based on computerized programming language microsoft visual basic. This change aims to adjust the needs. The use of a computerized inventory system (inventory) in a company or office plays an important role. Because with the presence of a computerized system the data taken and made will be more precise and accurate, while the existing system at PT. SAI APPAREL SEMARANG still uses a manual system so reports that will be given to the leaders are slow.

Jatmiko, Robby

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

Academics as well as managers have long been interested in the roleof satisfaction with complaint handling (SATCOM) in shapingcustomers’ attitudes and repurchasing decisions. This interest hasgenerated a widespread belief that SATCOM is driven by the perceptionthat the complaint handling process is just. To test how SATCOM ismodulated by distributive, interactional, or procedural justice, weperformed a meta-analysis of 60 independent studies of the antecedentsand consequences of SATCOM. Results indicate that SATCOM isaffected most by distributive justice, then by interactional justice, and onlyweakly by procedural justice. We also find that SATCOM mediates theeffects of justice dimensions on word-of-mouth. However, contrary tocom-mon belief, SATCOM does not mediate the effects of justicedimensions on overall satisfaction and return intent. We draw on ourresults to suggest several avenues for further research.

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.

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.

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

Rahmadhani, Sari

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

This study examines financial difficulties can occur if the auditcommittee does not perform its roles and responsibilities effectively. Theperformance of an audit committee can be measured by its characteristics,including the size, independence, activity of the audit committee, and thecompetencies of audit committee members. Based on the discussion of researchresults described above, then there are some implications found and can addinformation for the company, investors and other parties associated with thecompany's activities. The results conclude that the size of the auditcommittee, the independence of the audit committee and the financialknowledge of audit committee members can not prove a significant influenceon financial difficulties. This research proves that the existence of women ingender audit committee is able to avoid the company from financialdifficulties. The frequency of meetings of audit committee members can proveto have a significant negative effect on the financial difficulty. This isbecause the frequency of meetings of members of the audit committee has arole in changing the pattern of management behavior and communicationamong members more structured so that the company's condition will notexperience financial difficulties.

Sutopo, Indi

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

This research applied to survey methode, with the three subdistrict are Bojongsari with  Kajongan and Brobot as villages sample, Karangjambu with Kajongan and Brobot villages samples, Karangreja subdistrict with  Karangreja and Gondang as village sample. The multivariet and regression methode be uses as tools of analysis to founds influences factor of the production and industrial productivity and so on will be use as arranging small industrial sapu glagah model. The analysis can be found that the sapu glagah small industrial have developed, but no coorporations in group efectivelly, inter coorporation of  firms, inter coorporation of productions, and market operations. Some time often are competitions inter firms in raw material buying and competition in market. The dominant factor of the small industrial cluster sapu glagah progress are the institutional, industrial productivity and the new technology iquipment and mechinerry. The initial of govement assistancy and other institutionals are make the group or institutional be come the firms sturdy, reinforce the role of dominant factors firms progrresion with the group empowerment. Keywords : Typology, Cluster, Small Industries, Agribusiness

Muhamad Sodik; Sarwo Nugroho

JURNAL ILMIAH KOMPUTER GRAFIS 2016 UNIVERSITAS STEKOM

Madrasah Aliyah Negeri (MAN) Purwodadi is a formal educational institution located on Jl. P. Diponegoro No. 22, the direction of Jalan Purwodadi - Solo. MAN Purwodadi as one of the Secondary Education Institutions in Purwodadi has an important role in the future, in the context of increasing the intelligence of the nation while preparing students who are faithful and devoted and possessing Science and Technology which are characteristic of their Islam. Some agencies including educational institutions in an effort to improve the image both in terms of promotion and information now, have begun to use website media that can be quickly accessed widely so as to improve the quality of service to the community. MAN Purwodadi in the current promotion and information efforts still use the method of manually explaining which will certainly take time and effort and still use print media that has limited reach and requires more costs for each print each year. MAN Purwodadi until now does not have a new alternative media in the form of a website that follows the times that if not followed up will certainly be less competitive in terms of promotion and information. Therefore, it is necessary to have new alternative media that are effective and efficient and sustainable which in addition to increasing positive value for MAN Purwodadi, can also support and cover up the weaknesses of promotional media and information that has been used before. In this study data were collected through a questionnaire method of 30 respondents in potential students using a Likert scale to find out the responses of respondents to each variable. Then do the analysis of the data obtained in the form of quantitative analysis. From the analysis obtained product information level score of 390 or 32.5%; the effective level of the product is 222 or 18.5%; and the product efficiency level of 399 or 33.25%. From the existing score indicators, if added together the results will show the extent of the feasibility of the website as a promotional media and MAN Purwodadi information. From the results of this analysis it can be concluded that Website Design as a Media Promotion and Information on MAN Purwodadi is considered "Very Effective". This is based on the calculation of the scale which states that if all the values ​​of the indicators are added up to produce a total value of 1011 where the value is between 976 - 1200 which states "Very Effective".

Rosyikhul F.S M Nango; Dewi Shinta Achmad; Tusaban Tusaban; Nur Jihan Fareranty Piu

Student Scientific Creativity Journal 2016 Pusat Riset dan Inovasi Nasional

Small pelagic fisheries play an important role in food security, coastal livelihoods, and local fishery economies in Indonesia. Sardinella fimbriata is one of the economically important small pelagic fish species widely utilized in coastal communities. However, increasing fishing pressure may alter population size structure and reduce reproductive sustainability. This study aimed to analyze the size structure, gonad maturity stage, and exploitation status of Sardinella fimbriata in Kwandang Waters, Tomini Bay, Indonesia. The research was conducted from August to November 2025 using a descriptive quantitative approach. A total of 1,560 fish samples collected from commercial landings were measured for total length and examined macroscopically for gonad maturity. Data were analyzed using length-frequency distribution, maturity proportion, and logistic regression to estimate length at first maturity (L₅₀). The results showed that fish length ranged from 8.0 to 19.9 cm and was dominated by the 12.0–15.9 cm size group, accounting for 75.45% of total samples. Immature gonads dominated the catch, representing 91.35% of individuals, while mature fish accounted for only 8.65%. Logistic regression estimated L₅₀ at 16.72 cm, whereas the average catch length was 13.56 cm with an Lc/L₅₀ ratio of 0.81. These findings indicate that most fish were captured before reaching reproductive maturity, suggesting growth overfishing conditions. The study highlights the importance of minimum catch size regulation, selective fishing gear, and routine biological monitoring to support sustainable management of small pelagic fisheries in Tomini Bay.

Rensiani Lebang Pasorong; Yehezkiel Siappa; Otniel Fradel Januar; Septian Rangga Rante Lembang; Ingrid Yuwiesia Allo Linggi

Sabar : Jurnal Pendidikan Agama Kristen dan Katolik 2016 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study explores the relevance of women’s position in leadership within the contemporary context by considering the roles of women throughout history as well as the values underlying perspectives on leadership in modern society. Through a critical analysis of biblical texts, particularly in the Old Testament, this journal seeks to understand how female figures in the Bible, namely Deborah, Ruth, and Esther, influence perceptions of women in leadership. The findings of this study provide profound insights into the relevance and challenges faced by women in pursuing leadership careers in the contemporary era. In the modern context, women still face a number of challenges that hinder their progress in attaining leadership positions. Some of these challenges include gender inequality. The importance of gender equality in the modern context can also be seen from the relevance previously mentioned regarding the position of women in contemporary leadership. This study highlights the importance of understanding and encouraging women’s participation in leadership as an integral part of creating a just, inclusive, and sustainable society. Gender equality is not only about providing equal rights to all individuals, but also about recognizing and appreciating the diverse contributions of all people, regardless of gender.  

., Winarsih

Dinamika Akuntansi Keuangan dan Perbankan 2015 Faculty of Economic and Business Universitas STIKUBANK

This study aims to investigate the effect of strategic performance measurement system on managerial performance that isdirectly tested through four variables; job relevant information, role ambiguty, role conflict and role overload. This studyused the perspective of goal setting theory and role theory in explaining inter-variable relationship. Data collected in thissurvey was primary data from 329 functional managers of state-owned transportation companies under the auspices ofMinistry of State Owned Enterprise. Samples were taken using stratified random sampling. Of 329 questionnaires, 264were used in this research with respon rate of 80,55%. Data analysis was conducted using structural equation models inLISREL 8,5. The result of statistictic test indicated that strategic performance measurement system was, but notsignificantly, associated with managerial performance. Further findings indicated that strategic performance measurementsystem was significantly associated with job relevant information, but no association was found with role ambiguity.However, strategic performance measurement system was significantly assosiated with role conflict and role overload.Furthermore, the result of research test indicated that job relevant information was not associated with role ambiguty; roleconflict and role overload, but significantly associated with managerial performance. Based on the result, it can beconferred that role ambiguity was positively related and had a significant impact on managerial performance. In the otherhand, role conflict and role overload are positvely but not significantly assosiated with managerial performance.The resultof the role test of mediating variables has shown that job relevant information, role ambiguity, role conflict and roleoverload significantly mediated the effect of strategic performance measurement system toward managerial performance.Keywords : Strategic Performance Measurement System, Job Relevant Information, Role Stress Characteristic andManagerial Performance

., Nurdhiana; Bodroastuti, Tri

Dinamika Akuntansi Keuangan dan Perbankan 2015 Faculty of Economic and Business Universitas STIKUBANK

The rapid economic and business development affects business actors to enhance their awareness to manage the businessby implementing Good Corporate Governance (GCG). The implementation is aimed to avoid deceitfulness that endangerscompany’s assets. GCG becomes a key of success for a company to grow and earn profit in a long term, so it can winglobal competitiveness. The implementation of GCG in BUMN is not easy. So, it needs more independent and professionalmanagement to do its tasks. The role of independent internal auditors is important in implementing GCG. The internalaudits are required to provide information on sufficiency and affectivity of company’s internal control. An internal auditormust be one who has competency in finance because his role is to watch managerial activities. Besides knowledge onauditing, an auditor is expected to have knowledge on audited substance. Therefore, the competency of internal auditorsare needed to bridge the needs of Commissioner Board on auditing roles and internal controls with constraints absorptionof technical problems in accounting, auditing, and internal control. The result of this research showed that most BUMNs inbanking sector in Central Java have implemented GCG. The internal audits are in line with Commissioner Board, if so theBoard makes mistakes, it will be easily detected.Key Word : Internal audit, Good Corporate Government