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Analytics

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.

-, Puspaningrum

Wacana Hukum 2012 Faculty of Law, Universitas Slamet Riyadi

Abstract : The Constitutional Court was established by Act No. 24 of 2003 (State Gazette number 98 of 2003). Constitutional Court as the new state institutions have a crucial role in the constitutional system of the Republic of Indonesia. The authority of the Constitutional Court provided for in Article 24 C of the 1945 Constitution. The constitution of the Constitutional Court has the four powers which shall be final, that is to test laws against the Constitution Act 1945, to decide disputes between state institutions whose authorities are granted the 1945 Constitution and an obligation that is the opinion of the Parliament to decide on alleged violations committed by the President and / or Vice President. Key Words : Constitutional Court, Authority, Elections

Handayani, Dwi Lusi

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2011 Sekolah Tinggi Ilmu Ekonomi Totalwin

In the effort to increase the performance and prosperity of hospital employees, the organization needs to manage the job satisfaction, commitment of organization norms. Target of this research, was to test the effect of job satisfaction and organizational commitment in employees performance on BRSUD Sukoharjo. This sample research used purposive sampling technique and the data collected by questionare. The hypothesis tested by simple regression analysis and double regression with test, f test and coefficient of determination. Result of research found that there are positive andsignificant influence between satisfaction of job, organizational commitment, toword the employees performance of BRSUD sukoharjo employees, either through partial and simultan.Based on that results, we suggest the way to increase performance in the future, management must employees performance it’s performance. Beside that, the hospital’s management have to evaluate and implement activities during the periodically for better employees performance with organizational commitment, and job satisfaction.

Palupi, Dyah Ayu Putri

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2011 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study examined variables that predict employee turnover intentions. Influence of trust in the organization as a mediator variable in this relationship was also examined. Questionnaires completed by 380 employees of the company's operating divisions garment. Hierarchical regression analysis used to test this relationship. The results was supported the hypothesis, the result states that in order to enhance the trust of employees in the organization and to reduce turnover intentions, garment companies needs to maintain the continuity and development of training programs, conduct a formal and fair appraisal system , provide a clear and adequate career progression for employees. Suggestions and limitations for future research are also given.

Widaryanti, Widaryanti

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2011 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study seek to examined factors that affect the timeliness of corporate internet reporting (CIR) in listed companies on the Indonesian Stock Exchange. Key factors used firm characteristics (firm size, type of bussiness, profitability, leverage, liquidity, issuance of stock) and corporate governance variables (public ownership structure, proportion of supervisory board and supervisory board size).Population of this study was Indonesian Listed Company in 2008 at Indonesian Stock Exchange .The sample was 195 firms Based on purposive sampling technique. Multiple regression analysis used to test the hypothesis.The regression analysis found that a significant relationship between the timeliness of CIR and firm size. However, others variable like type of bussiness, profitability, leverage, liquidity, stock issues, public ownership structure, proportion of supervisory board and supervisory board size was not significant relationship with timeliness of CIR.. This results indicated that firms typically in big size se modisclore timely information on their web sites

Sukur, Muji; Saefurrohman, Saefurrohman; Wibisono, Setyawan

Dinamik 2011 Universitas Stikubank

This research made for applying adaptive tutoring system for programming languages learning.Adaptive tutoring system that developed have ability to present learning material, providing quiz problem,test problem and pretest. System has ability to present learning material accords ably student materialmastery. Material representation bases prerequisite material probability that accounted by bayes'stheorem, meanwhile student material mastery is accounted bases time that is utilized to study material,assess quiz that is reached and student test point. Developed system gets web basis to be able to beaccessed by a lot of student on one time and learning get at call been done. In this research is concludedthat adaptive tutoring system can help student does navigation learning material, recommending learningaim and presents learning material thread.

Jananto, Arief

Dinamik 2011 Universitas Stikubank

Academic data increases every year in line with the increase of students. Abundant data store is alsoan abundance of information. Data mining technology is a tool for extracting information on largedatabases and has been widely used in many domains. Predicting student performance (study evaluation) isan activity to determine a future state based on existing data. Data in the field of academic research hasbeen done with various methods and algorithms, but the use of algorithm SLIQ (Supervised Learning InQuest) has not been done.SLIQ is an algorithm developed by the IBM's Quest project team in 1996 for mining large datasets.SLIQ algorithm classify and predict the students performance, beginning with the data cleaning, conductedelection training and testing data. By calculating gini index of each attribute and then selecting thesmallest gini index data table is split according to the criteria until find the same class. From the results ofthe calculation process can produce a set of rules that can be used to predict student performance.From the experiment it can be concluded that the algorithm SLIQ with decision tree technique canbe used as an alternative in designing a system datamining applications. Tests conducted system showedthat the constructed model can be used to predict the performance of new students. The resulting accuracyof the model system in fact has a lower score than the accuracy of other applications that are used as acomparison of Tanagra. Advantages of the proposed system is in its design does not need complexcalculations in obtaining the gini index attributes.

Carwoto, Carwoto

Dinamik 2011 Universitas Stikubank

Genetic Algorithm is a kind of search algorithm based on the mechanics of natural selection and genetics. This algorithm can  search  for a global optimum  solution using multiple path and  treat  integer problem naturally. This paper presents application of Genetic Algorithm for determining the size, location, type, and number of capacitors to be placed on radial distribution system. The objective is to minimize the peak power losses and energy losses in the distribution system considering the capacitor cost. The algorithm was implemented in Delphi programming language and tested for a realistic physically­existing feeder to show its feasibility and capabilities.

Sudarmaji, Heri

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2011 Sekolah Tinggi Ilmu Ekonomi Totalwin

The use of revenue sharing between depositors mudharabah saving and the bank in the operation of Islamic Banks, has created an agency problem. Regarding with this problem, Banks should provide both financial and non financial information for the depositors mudharabah saving. This research tests again there is gap in the information provided by banks as the provider of information to the depositors as the user of the information. Based on asymmetry information theory, depositors as a party with less information, would demand more information to the banks. However for some reasons, banks might restrict the information provided to the depositors mudharabah savingOne hundred seventy-five customers consists of mudharabah saving account customer, mudharabah investment account customer, wadiah current account customer and financing customer and ninety seven staffs of Islamic banks in Semarang using technical convenience sampling have been surveyed with questionnaire.This research used independent sample t-test in analyzing the expectation gap of the two groups. The result shows that in general, there is no expectation gap between overall customers and Islamic Banks Managers in both financial and non financial disclosure. But there exists expectation gap between mudharabah investment account customer and Islamic Bank Managers in financial and non financial disclosure.

Muslim, Much Aziz

Dinamik 2010 Universitas Stikubank

Pemanfaatan penggunaan router Open Source sebagai router yang murah, handal, tepat guna yang dapat dikonfigurasi berdasarkan pada tingkat kebutuhan tanpa mengurangi efektifitas dankegunaannya merupakan salah satu alternatif tersendiri selain dapat mengurangi biaya operasional dalam pembelian software selain itu dapat menggunakan PC lama menjadi router yang mampu bersaing dengan router komersial lainnya. Perbandingan kedua router tersebut menunjukkan jumlah hasil tingkat kecepatandownstream dan upstream yang berbeda. Pada sisi Router Slackware lebih cepat bila dibandingkan dengan Router Mikrotik hal ini dibuktikan dengan hasil speed test dari sisi client yang telah ditest ke link internasional, kemudian dengan speedtest link IIX (local) dalam jaringan sesama provider kemudian speedtest ke server lain lintas provider menunjukkan tingkat hasil yang berbeda.

Anggraeni, Wahyu

Dinamik 2010 Universitas Stikubank

Layanan online payment pada electronic commerce digunakan untuk berbagai keperluan, yaitu untuk pembayaran tagihan telepon, pemesanan tiket pesawat terbang, dan lain-lain. Terdapat tiga entiti yang terlibat pada sistem yang menyediakan layanan online payment ini. Ketiga entiti ini adalah billing, payment gateway dan payment point. Pada penelitian ini akan dirancang dan dibuat suatu aplikasi yang berada pada billing untuk menjembatani proses transaksi keuangan antara payment point dengan basisdata billing pada penyedia jasa telepon dengan menggunakan standar keuangan ISO 8583. Standar ini digunakan untuk mengelola transaksi jaringan yang terdiri dari Sign On, Sign Off dan Echo Test. Transaksi keuangan yang dilakukan adalah transaksi tagihan telepon, pembayaran tagihan telepon dan pembatalanpembayaran tagihan telepon antara billing penyedia jasa telepon dengan institusi keuangan/collecting agent pada payment point. Pengujian yang dilakukan pada aplikasi ini untuk menguji fungsionalitas komunikasi dan transaksi keuangan pembayaran tagihan telepon pada e-commerce. Pelanggan telepon melakukanpembayaran melalui collecting agent dan kemudian transaksi pembayaran tersebut dikirimkan ke billing penyedia jasa telepon.

Supriyanto, Edy

Dinamik 2010 Universitas Stikubank

             Testing software merupakan suau kegiatan yang dibahas pada hampir semua metode software engineering. Ada 3 kategori testing dalam hal ini, yaitu : testing input, testing output dan testing proses. Berbagai jenis testing tersebut dibahas dan diberikan contohnya pada pembahasan tulisan ini.

Asoka Sakti, Tutus Alun

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2010 Sekolah Tinggi Ilmu Ekonomi Totalwin

Investor always hoping to get return in their investation of stock. Purpose of this research is to analyse independent variable that consist of return asset on and debt to equity ratio manufacturing company listed of Indonesia Stock Exchange (IDX).Sample of this research is 113 manufacturing company in IDX with method purposive non random sampling. This research used multiple regression test is done by normality test, variation test of classic assumption (multikolinearity, heteroskedastisity and autocorrelation), hypothesis test ( t and F) and test coefficient of determination.The result of this research that return on asset have positive influence and doesn't signifikan to stock return listing manufacturing campany of Indonesia Stock Exchange. Debt to equity ratio has negatif influence signifikan to stock return manufacturing company listing of Indonesia Stock Exchange.

Ningsih, Dewi Handayani Untari; ., Sunardi; Jananto, Arief

Dinamik 2003 Universitas Stikubank

Decision Support System couple the intellectual resource of individuals with the capabilities of the computer to improve the quality of decision. It's a computer based support system for management decision makers who deal with semi-structured problem. An integrated decision support system for use in an machine mollen product has been developed. It incorporates a linear Programming model that represents the contribution optimal and optimizes the production water pump and mollen machine. An optimization model is performed using a management scient model called linear programming approach in older to determine media selection. To use this model, the DSS needs ti interface with another software. Mathematical Programming is a technique used in mathematical models, particularly optimization models, to assist in decision making. The Simplex Method is "a systematic procedure for generating and testing candidate vertex solutions to a linear program." (Gill, Murray, and Wright, p. -137) It begins at an arbitrary corner of the solution set. At each iteration, the Simplex Method selects the variable that will produce the largest change towards the minimum (or maximum) solution. The  development of computer programs to be used as Decision Support Systems involves several tasks such as mathematical modeling, technical and data collection and development of a user friendly interface.

Eniyati, Sri

Dinamik 2003 Universitas Stikubank

Teknik Rekayasa Perangkat Lunak tidak saja berlaku bagi system yang bersifat besar dan organisasional, tetapi teknik ini juga dipakai secara pribadi. Salah satu database pribadi yang dapat dibuat untuk itu adalah database perpustakaan. Rekayasa Software untuk SIPP (Sistem Informasi Perpustakaan Pribadi) terdiri dari langkah-langkah : planning, design, coding, testing, maintenance. Dalam tahap analisis yang perlu dilakukan adalah : identification of need,  feasibility study, analisis secara teknis dan architecture design. Pada desain software langkah-langkah yang dilakukan adalah : membuat scope, reference documents, design description dan membuat rancangan input dan output.