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Wacana Hukum 2013 Faculty of Law, Universitas Slamet Riyadi

Abstract: Jamsostek program is a form of economic and social protection programs to provideprotection in the form of compensation for the loss of income in the form of cash andprotection in the form of services, care or treatment at the time of a worker hit bycertain risks. Jamsostek existence as living safeguard employment in a company isvery beneficial, and therefore as a measure to ensure the life of labor, the companywill enter the workforce in Jamsostek program managed by PT. JAMSOSTEK.Key words: Jamsostek Program, Worker Protection Law

Linda Kurniasih, Butar Butar; Sri, Sudarsi

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

The aims of this research was to prove the influence of  size company, profitability, leverage, institutional ownership toward the income smoothing. Income smoothing is practice used by managers of a company to reduce the fluctuation of the reported income to achieve the target income either artificial or naturally. Index Eckel (1981) was used to determine the income smoothing. This research was carried out by using 12 food and beverages companies listed in Indonesia Stock Exchange during 4 years period from 2005 until 2008. The hypotheseses were tested using binary logistic regression. The result’s shows that the size of company was significant influence to income smoothing. The influence of profitability, leverage, institutional ownership was not significant. Key words: the size of company, profitability, leverage, institutional ownership, income smoothing

Doyoharjo, Anggo

Wacana Hukum 2012 Faculty of Law, Universitas Slamet Riyadi

ABSTRACT:   The price of farming commodity is always low during the harvest season Iit is resulted in the income of the farmers. The issue of warehouse financing will postpone the selling. In fact, warehouse financing can be purchased and even can be used as a credit guarantee.  Using this warehouse financing, farmers will have access in getting loans from banks with warehouse finance guarantee. If the credit is paid, the guarantee can be returned  and the owner has the right to regret the goods. In the other hand, if the owner cant pay the bill, the goods is cold in auction or through  direct by the bank to pay the owner’s credit. KEYWORDS: Warehouse system financing.

Carorin, Carorin

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

In the implementation of regional autonomy Regency / City in general will have three functions: allocation, distribution and stabilization. Implementation of local government functions in the areas of allocation, among others, are providing services and public facilities,which are embodied in the construction of terminals in the Village Mustakaharjo Pati regency. With the construction of this terminal will boost economic growth and support the development of Pati district surrounding the city, given enough Pati District strategic location adjacent to the Holy District, Jepara, Grobogan, Blora and Rembang. Location of this study is the Village Mustakaharjo Pati regency. The analysis used analysis tool net present value (NPV), payback period analysis, Analysis of Return on Investment (ROI), Analysis of the results of return (internal rate of return) / IRR and the analysis of government-private cooperation. The conclusions obtained are potential high traffic density in this region will provide income opportunities (Cash In Flow) of Rp 176 611 583 .. The investment cost of development in the region of Rp 30,765,745,000. With a limit of 25-year investment period, then obtained: DF 10%, payback period is 19 years, 1 month, DF 12%, is not feasible (above 25 years), DF 14%, it is not feasible (above 25 years)

Darwanto, Darwanto

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

Small-Medium Enterprise (SME) has important role in national economy on job creating and output. SME create job more than big industry. Eventhough SME role on share of national income is less than big industry. This situation is caused by weakness of competitiveness and productivity of small-medium enterprise. Empowering of competitiveness and productivity is important to overcome this problem. Increasing productivity and  competitiveness program on new sector that has high local resource and base on technology would be solution to empowering competitiveness of SME.