bluuebunny/crossref_metadata_2025 huggingface dataset:
Protestant Traditions of Bioethics Bases (Translation from German by Ganna Hubenko)
Authors: Sass Hans-Martin
Published: September 2018

The term and concept of bioethics  (Bio-Ethik) originally were developed by Fritz Jahr, a Protestant Pastor in Halle an der Saale in 1927, long before in the 1970ties bioethics in the modern sense was recreated in the US and since has spread globally. Jahr’s bioethical imperative, influenced by Christian and humanist traditions from Assisi to Schopenhauer and by Buddhist philosophy holds its own position against Kant’s anthropological imperative and against dogmatic Buddhist reasoning: ‘Respect each living being as an end in itself and treat it, if possible, as such’. Jahr interprets the 5th Commandment ‘Thou shalt not kill’ offensively and liberally as ‘common morality’ which includes the obligation of caring for one’s own health, public health and health education within the wider framework of a universal bioethical Sittengesetz. Pastor Fritz Jahr, who had no immediate influence during his times, built a strong first Protestant foundation for contemporary theological and ethical concepts in medical ethics, bioethics, and environmental ethics.
Integrative Pedagogical Bioethics as Prospect of Educational Discourse
Authors: Hubenko Аnna
Published: September 2018

The given article is devoted to author's impressions about The Sixth National Congress from Bioethics, which took place in Kyiv on 27-29 September, 2016. Reveals the theme of the plenary and breakout sessions of Congress, which was devoted to discussion of topical issues related to the development of new biomedical technologies and nanotechnology; legal structures in the field of bioethics; bioethical education and training; environmental bioethics; philosophical generalizations contemporary issues of bioethics. The members of the Congress are identified including generally domestic and foreign specialists: scientists, medicians, biologists, philosophers, lawyers, psychologists, educators, representatives of different religious confessions, practitioners and social workers. Updated transdisciplinary nature of modern bioethics. It is analyzed as different areas of bioethics differentiated education. The author calls for a creative rethinking of the structure and methodology of bioethics. Implementation and development of integrative pedagogical bioethics allow Ukraine to become a leader in the development of bioethics to make a qualitative leap in education reform in general.
Why need a revolution in school?
Authors: Shevchuk Dmytro
Published: September 2018

The article presents a review of Ken Robinson’s book “School of the Future”. In this book, the author states that governments of modern states make a mistake. They orient on standardization, competition, and corporatization in education. We live in the dynamic, changing world which does not have a linear organization. To answer the challenges of the modern world, we need to re-think of the principles of learning. Ken Robinson insists that in order to understand how education should look like, we need to appeal to first principles. Instead of a standardized education Ken Robinson suggests implementation the “organic education”. Education, in his view, should be seen as a biological system and therefore people need to provide the appropriate conditions to ensure that they reached the success.
Analisis Perbandingan Rasio Profitabilitas Perusahaan Penanaman Modal Asing Dan Penanaman Modal Dalam Negeri Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
Authors: Zulkifli Zulkifli , Wujayanti Dyah
Published: September 2018

This research is held due to the difference between Foreign Investment (PMA) company and Domestic Investment (PMDN) company, which gives PMA more superiority than PMDN. The aim of this research is to reveal whether there is significant difference between R O I and R O E of PMA manufacturing company and R O I of PMDN manufacturing company registered in BEI. This research utilizes qualitative and descriptive data analysis technique. The research result shows that there is significant difference between ROI (0.009) and ROE (0,013) of PMA manufacturing company and PMDN manufacturing company registered in Indonesian Stock Exchange (Bursa Efek Indonesia)
Analisis Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Gunung Kidul
Authors: Prasetyo Papang Permadi
Published: September 2018

Local tax is one of the main source of funding for supporting local government and development. The percentage of tax realization growth in BPS (Statistic Department) which is managed by the local government of Gunung Kidul District shows fluctuating data and sometimes going up and down. Local tax is a source of local income which contributes much to the original income of the local government. The aim of this research is to analyze the growth rate of local tax and to measure the contribution of local tax on PAD (Original Local Income) as long as 6 years, which is from 2006 to 2012. The data analysis method used in this research is quantitative descriptive analysis. The result of this research shows that the local tax growth and its contribution on PAD in Gunung Kidul District is in moderate level and can be improved.
Pengukuran Kinerja Berbasis Value For Money Studi Pada SMP Negeri 2 Banjarnegara
Authors: Sulastiningsih Sulastiningsih , Sulistyowati Ida
Published: September 2018

The purpose of this research is to evaluate the financial performance of SMP Negri 2 Banjarnegara using by the value for money method. Value for money method is an expansion scope from financial audit. Indicators of performance measurement in this research consist of economic, efficiency and effectiveness. The economic performance measurement related to how frugal expenditure was made. The efficiency associated measurement of usefulness budget. The effectiveness relates how to achievement target is appropriate. This research object is managing SMP Negeri 2 Banjarnegara School Budget Plan and School Budget Expenditure realization with based the data on year of 2010/2011. Data collection technique in this research using by interviews and documentation. Based on the analysis concluded that SMP Negeri 2 Banjarnegara yet to implement school-based performance assessment with value for money method. Based on the analysis of school-based performance assessment concluded that the value for money achieved economic level indicates the value of 96.19%, and based on economic criteria tables of financial performance is in less economical criteria. Degree of efficiency showed a value of 100%, based on the value of the efficiency of financial performance criteria is in less efficient criteria. The level of effectiveness showed a value of 96.19%, based on the value of the effectiveness criteria on financial performance criteria is in effective criteria.
Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Hasil Pemeriksaan Studi Di Inspektorat Kabupaten Wonosobo
Authors: Sulastiningsih Sulastiningsih , Susilo Agus
Published: September 2018

The purpose of this research is to determine the influence factors of supervisor work experience, supervisor independency, supervisor objectivity, integrity and competencies supervisor on the quality of the inspection results in Wonosobo regency Inspectorate. Population of this research was overall of Supervisor Officers, Auditors Functional Officers (PFA), P2UPD functional and technical staff who has been certified auditor functional. Population number of this research is 31 people, and all in the sample. Data collection method using by questionnaires. To test the quality of data used validity and reliability testing. Test results declared valid and reliable. After the classical assumption, namely normality test, multicollinearity and heteroskedasticity test revealed that linear multiple regression model enabled for predict the effect of work experience, independency, objectivity, integrity and competencies of inspectors against to quality of the audit results. Regression equation is : Y = -3.235 + 0.074X1+ 0.210X2+ 0.259X3+ 0.205X4+ 0.338X5. The results by testing the overall model obtained F value of 203.465 with a significance probability is 0.000. F value of 203.465 is greater than the F table (2.60), and the significance value 0.000 is less than the probability value of 0.05. Thus, work experience, independency, objectivity, integrity and competencies, has significantly affect simultaneously against the quality of test results. The results t-test obtained t-test value is greater than t-table for five independent variables, so the partial variable: work experience, independency, objectivity, integrity and competencies has significantly influences against the quality of inspection results.
Analisis Pengaruh Kualitas Pelayanan Terhadap Kepuasan Konsumen (Survei Padatamu Pelanggan Yang Menginap Di Harris & Pop Hotels Denpasar)
Authors: Widyastuti Niken
Published: September 2018

Basic mission of a business today is no longer a profit but value creation and value addition for customer. The survey was conducted in the reseach process to determine the level of customer satisfaction on service quality dimensions of Harris & Pop Hotels Denpasar. This research is based on five variables, Reliability (ability of the company to provide prompt service and reliable), Responsiveness (response-ability or alertness companies to help customers and provide fast service), Assurance (ability, courtesy, and trustworthiness which is owned by the staff, danger free, risk, and doubt), Empathy (the ease of having good communications and able to understand customer needs), and Tangible (physical facilities, equipments, employee performance, and means of communications). The analysis is performed based on an approach of importance-performance analysis that show the dimensions of empathy and assurance are considered the most influence on the customers decision to use the services of Harris & Pop Hotels Denpasar.
Studi Perilaku Anggota Unit Pengambil Keputusan Dalam Pembelian Organisasional: Sebuah Review Literatur
Authors: Wibowo Amin
Published: September 2018

Up to now, organizational buying is still interesting topic discussed. There are divergences among the findings in organizational buying researches. Different perspectives, fenomena observed, research domains and methods caused the divergences. This paper will discusse organizational buying behavior based on literature review, focused on behavior of decision making unit mainly on equipment buying. From this review literatures, it would be theoritical foundation that is valid and reliable to develop propositions in organizational buying behavior. Based on review literature refferences, variables are classified into: purchase situation, member of decision making unit perception, conflict among the members, information search, influences among members of decision making unit. Integrated approach is used to develop propositions relating to: purchasing complexity, sharing responsibility among the members, conflict in decision making unit, information search, time pressure as moderating variable between sharing responsibility and conflict in decision making unit, the influence among the members inside decision making unit and decision making outcome
Strategi Penyelenggaraan Diklat Dan Ujian Sertifikasi Keahlian Pengadaan Barang/ Jasa Pemerintah Di Lingkungan Pemerintah Kabupaten Magelang
Authors: Wiharyanto Wiharyanto
Published: September 2018

The study aims to analyze about the low graduation and certification exam training participants of the procurement of goods / services of the government and its contributing factors, and formulate a strategy of education and training and skills certification exams procurement of goods / services of the government. Collecting data using the method of study documentation, interviews, and questionnaires. Is the official source of information on the structural and functional Regional Employment Board, as well as the participants of the training and skills certification exams procurement of goods / services of the government in Magelang regency government environment. Analysis using 4 quadrant SWOT analysis, to determine the issue or strategic factors in improving the quality of education and training and skills certification exams procurement of government goods / services within the Government of Magelang regency. The results show organizer position is in quadrant I, which is supporting the growth strategy, with 3 alternative formulation strategies that improve the quality of education and training and skills certification exams procurement of government goods / services, and conducts certification examination of the procurement of government goods / services with computer assisted test system (CAT). Based on the research recommendations formulated advice to the organizing committee, namely: of prospective participants of the training and skills certification exams procurement of goods / services the government should consider the motivation of civil servants, is examinees who have attended training in the same period of the year, the need for simulation procurement of goods / services significantly, an additional allocation of training time, giving sanction to civil servants who have not passed the exam, the provision of adequate classroom space with the number of participants of each class are proportional, as well as explore the evaluation of education and training and skills certification exams procurement of goods / services for Government of participants.
Analisis Rasio Untuk Mengukur Kinerja Laporan Keuangan PT. Gudang Garam Tbk Yang Go Publik Di Bursa Efek Indonesia Periode 2011-2015
Authors: Hidayati Nur , Zulkifli Zulkifli
Published: September 2018

This study aims to measure the performance of the financial statements of companies that go public the Indonesian Stock Exchange (BEI). The analysis tool liquidity ratio, solvency, and profitability ratios are used to measure the performance of the company’s financial statements. The results showed that the performance of the financial statements. Gudang Garam Tbk during the five year period from 2011 to 2015 fluctuated or unstable.
Analisis Pengaruh Rasio Keuangan, Pertumbuhan Penjualan Dan Dividen Terhadap Perubahan Harga Saham Perusahaan Consumer Goods
Authors: Surya Yusuf Yoga Adi
Published: September 2018

This study aims to determine the effect of financial ratio i.e the ratio of liquidity and profitability to the stock price; the influence of sales growth on stock prices; and the effect of dividends on stock prices at the consumer goods company field of telecommunications services. This study used a sample of three telecommunications companies listed in Indonesia Stock Exchange, namely: PT Indosat, PT Telkom and PT XL Axiata with financial reporting data from 2011 to 2015. The method of analysis using multiple linear regression analysis as an analytical tool for analyzing the effect of the finance ratio, sales growth and dividends. Getting the results that the current ratio of significant positive effect on the stock price changes with stats t = 3.888, p = 0.002 <0.05. Return on equity is not significant positive effect on the stock price changes with stats t = 0.807, p = 0.437> 0.05. The sales growth was not significant positive effect on the stock price changes with stats t = 1.068, p = 0.311> 0.05. Dividend payout ratio is not significant positive effect on the stock price changes with stats t = -0.462, p = 0.654> 0.05.
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Variabel Intervening Profitabilitas
Authors: Tjahjono Achmad , Chaeriyah Siti
Published: September 2018

The Company was founded with the goal of increasing the value of the company as well as to provide prosperity for the owners or shareholders. Good Corporate Governance and profitability is an effort to enhance company value. This study aims to determine the influence of good corporate governance to company value with profitability as intervening variable. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2010 - 2014. The sample is taken by using purposive sampling method. Under this method, as many as 123 companies were obtained. The analysis tool to test the hypothesis is path analysis with AMOS software version 21. Data analysis method is descriptive analysis, path analysis, and sobeltest. The results of this study indicate that managerial ownership, the audit committee and the profitability have positive impact toward the of the company value, institutional ownership has positive impact but not significant, non-executive director with negative effect tendency on the company value. The results of this study also showed that profitability cannot mediate the effect of good corporate governance mechanisms on company value. It can be suggested to replace the intervening variable with other variables such as quality of earnings instead of profitability since it is declined as an intervening variable. non-executive director and institutional ownership does not contribute any positive and significant effect on company value and profitability. The following research can use another proxy in the measurement process and consider other theories that could explain comprehensively.
Pengaruh Kompetensi SDM, Penerapan SAP Berbasis Akrual, SIMDA, Dan Sistem Pengendalian Intern Terhadap Relevansi Laporan Keuangan Pemerintah Daerah
Authors: Ayem Sri , Husen Idham
Published: September 2018

This research was conducted to test the factors that affect the relevance of local government financial statements. The factors studied were the influence of Human Resources competencies, the application of the accrual-based government accounting standards, the regional management information system, and Internal Control System. The population that used in this study is the regional working units (SKPD) the that there inside Mayor’s Office Yogyakarta. The study sample was obtained from the structural officers, employees / staff the that performs the function of accounting / financial administration in their respective offices on SKPD, the that there inside Mayor’s Office Yogyakarta, then be obtained of the respondent as much 105 respondents. Collecting data in this study is to directly deploy questionnaires to the respondent. The data collected were processed using SPSS Version 17. The method used to test the hypothesis is multiple linear regression analysis. The results of this study indicate that : The influence of Human Resources competencies not the effect positive and significant on the relevance of local government financial statements, the application of the accrual-based government accounting standards the effect positive and significant on the relevance of local government financial statements, the regional management information system not the effect positive and significant on the relevance of local government financial statements, and Internal Control System the effect positive and significant on the relevance of local government financial statements.
Pengaruh Debt Covenant , Bonus Plan , Political Cost Dan Risiko Litigasi Terhadap Penerapan Konservatisme Akuntansi Pada Perusahaan Manufaktur
Authors: Sulastiningsih Sulastiningsih , Husna Jaza Anil
Published: September 2018

This study aims to examine the influence of debt covenants, bonus plans, political costs, and litigation risks to accounting conservatism. Accounting conservatism is the dependent variable in this study which is measured by total accrual (before depreciation). The independent variables in this research include debt covenant, bonus plan, political cost, and litigation risk. The sample of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period of 2010-2014. The sample in this study is determined by using purposive sampling method. The samples obtained in this research are 22 companies. Hypothesis testing is done by using multiple linear regression analysis method. Based on hypothesis test, it is concluded that the debt covenant variable proxied with leverage has no influence on accounting conservatism. Bonus plans proxied with managerial ownership structure have no significant influence on accounting conservatism. Political costs proxied with the firm size do not significantly influence accounting conservatism. The risk of litigation proxied with the firm measurement in terms of assets growth significantly influence accounting conservatism.
Employee Engagement PT. TWC Borobudur Prambanan, Dan Ratu Boko Tahun 2016
Authors: Suhartono Suhartono , Haris Abdul
Published: September 2018

Human resource is a very important asset for a company. A good human resourcemanagement will result to good output for company. Employee engagement is arelatively new term in the field of human resource management. According toTritch (2003), employees who have engagement value are those who have fulland enthusiastic involvement in their work. Another view of employee engagementis proposed by Macey & Schneider (2008) which states that employeeengagement does not only make employees contribute more, but also result tohigher loyalty which reduces the desire to leave the company voluntarily. Thomas(2007) provides an understanding of employee engagement as a stablepsychological state, the result of interaction between an individual and theenvironment in which the individual works. The factors or aspects that make upemployee engagement, popularly developed by the Kenexa EmployeeEngagement Index standards (EEI), are measured based on four components:Pride, Satisfaction, Advocacy and Retention. The sample of this research is all738 employees of PT. Taman Wisata Borobudur, Prambanan, and Ratu Bokoconsisting of 389 Organic Employees and 349 Cooperative Employees. Thisresearch is referred to as population research since the entire population is usedas a sample of the research.
Pengaruh Aspek-Aspek Manajemen Keuangan Daerah Terhadap Transparansi Pengelolaan Keuangan Daerah
Authors: Ledo Dominikus , Ayem Sri
Published: September 2018

This research aimed to test the effect of regional financial statement presentation, accessibility regional financial statement, internal control, implementation of performance-based budgeting, and implementatiton of accrual-based government accounting standard on the transparency of regional financial management. Data in this research obtained by method of survey with questionnaires. The population in this research is all employees in the SKPD city of Yogyakarta.The technique of sampling using nonprobability sampling method of purposive sampling.The sample in this research is the structural officers, employees/staff that carry out the functions of accounting/administration financial experience working for one year in each SKPD in the city of Yogyakarta.The questionnaire can be processed a total of 77 questionnaires. Data analysis techniques in this study using the technique of multiple linear regression.The results of regression test showed thatthe regional financial statement presentation no significant effect on the transparency of regional financial management.The accessibility of the regional financial statements significant effect on the transparency of regional financial management. Internal control no significant effect on the transparency of regional financial management.The implementation of performance-based budgeting no significant effect on the transparency of regional financial management. The implementation of accrual-based government accounting standards significant effect on the transparency of regional financial management.Keyword: presentationof regional financial statement, accessibility, internal control, performance-based budgeting, the governmental accounting standards accrual-based, transparency of regional financial management.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan
Authors: Wardani Fransisca Pangestu , Zulkifli Zulkifli
Published: September 2018

This study aims to determine the effect of good corporate governance to financial performance of companies listed on the Indonesia Stock Exchange Year 2011-2015. Good Corporate Governance in this study is proxied in the Proportion of Independent Commissioner Board, Audit Committee Size, Size of Board of Directors, Board of Commissioners size. The financial performance of proxies in ROA. The sampling method using purposive sampling method. The population of 143 companies listed in the Indonesia Stock Exchange in 2015, then obtained a sample totaling 56 companies, so the amount of data used as many as 280 data. The analytical tool used (1) Descriptive statistics (2) Classical Assumption Test: Normality Test, Test Linearity, Test multicoloniarity, Autocorrelation test and test Heteroskidastity (3) Regression Analysis: The coefficient of determination (R²), Test Statistic F, and test statistics t. The results showed that the variable proportion of independent board has no effect on the financial performance measured by ROA. The size of the variable audit committee has no effect on the financial performance is measured using ROA. The size of the variable board of directors affect the financial performance is measured using ROA. The size of the variable board of directors has no effect on the financial performance is measured using ROA. Based on the results of the F test analysis showed that the proportion of independent board, the size of the variable audit committee, the size of the board of directors and board size together not significant effect on ROA, or it could be concluded that good corporate governance is not a significant effect on the financial performance of the company.
Persepsi Auditee Terhadap Pelaksanaan Fungsi Satuan Pengawas Internal Universitas Sebelas Maret Surakarta
Authors: Abqory Mahanani , Halim Abdul
Published: September 2018

The research aims to deeply investigate auditee’s perception on the implementation of internal audit function to the Internal Supervisory Unit as the Internal Auditor at Sebelas Maret University viewed from its independence, competence, performance of audit, and added-value. The respondents of the research were auditees which were directly related to finance and asset management in UNS and were directly related to the Internal Supervisory Unit in internal audit activity. The research is intended to give suggestions to the management about the evaluation of the internal audit activity through auditee’s perception which can help management to come to the decision to increase the quality of the Internal Supervisory Unit as the Internal Auditor of Sebelas Maret University.The result of the research shows that the auditee has good perception to the Internal Supervisory Unit function as the Internal Auditor of Sebelas Maret University, viewed from its independence, competence, performance of audit, and added-value. Although it has some shortages in terms of audit planning process, coverage of audit, and intensity of accompaniment to the auditee. Keywords: Perception, Auditee, Internal Audit Function, Internal Audit Supervisory, UNS
Pengaruh Rasio Keuangan, Economic Value Added, Dan Market Value Added Terhadap Harga Saham Perusahaan Terindeks Pefindo 25
Authors: Kusuma Dheni Indra
Published: September 2018

The capital market has been progressing very rapidly. The annual financial statements of companies listed on the Indonesia Stock Exchange have become one of the investor analysis tools to take a business action. The decision of the investor will affect the value of the company reflected through the stock market price of the company. Financial ratios are still trusted by investors as the basis for analysis in decision making. Methods of Economic Value Added, and Market Value Added emerged as an alternative complement information for investors to analyze and make decisions.This study aims to examine the influence of financial ratios, Economic Value Added, and Market Value Added on stock prices. The sample to be observed are companies that are included in the index PEFINDO 25. The growing of beginner investors and Small and Medium Enterprises that entered the Indonesia Stock Exchange became the basis of interest researchers to conduct this research. Hypothesis testing was performed by using crosssectional regression for each year observation from 2010-2015 and all pooled regression years. This study uses observational company data selected by purposive sampling year 2010-2015 from all companies listed in Indonesia Stock Exchange included in index PEFINDO 25. The results shows that variables of DER, PER, EVA, and MVA affects in the companies. Keywords: Financial Ratios, Economic Value Added, Market Value Added
Good Corporate Governance Sebagai Pemoderasi Pengaruh Asimetri Informasi Pada Manajemen Laba
Authors: Wardani Dewi Kusuma , Wahyuningtyas Wening
Published: September 2018

This study aims to determine the effect of information asymmetry on earnings management moderated by Good Corporate Governance (GCG). The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange during the period 2012 to 2016. Samples are determined based on Purposive sampling to obtain 6 sample companies. The nature of quantitative data and data type data used is secondary data. Methods of data analysis in research used is linear regression and Moderated Regression Analysis (MRA). Test results showed that information asymmetry has a significant positive effect on earnings management with a significance level of 0.006<0.05. Good Corporate Governance (GCG) is proxied by factor score able to weaken the relationship between information asymmetry to earnings management with significance level 0,041< 0,05, so Good Corporate Governance (GCG) is quasi moderate variable. Keywords:information asymmetry,good corporate governance, earnings management, Moderated Regression Analysis (MRA).
Pengaruh Corporate Social Responsibility , Ukuran Perusahaan, Struktur Modal Dan Tax Avoidance Terhadap Nilai Perusahaan
Authors: Panggabean Muhammad Rizal
Published: September 2018

The purpose of this study is to examine the effect of Corporate Social Responsibility, Corporate Size, Capital Structure and Tax Avoidance on Firm Value simultaneously and partially. Population in this research is manufacturing company which entered in LQ45 at Indonesia Stock Exchange (BEI) period 2011- 2016. The type of data in this study is secondary data with sample selection technique used is purposive sampling with a period of research for six year. Methods of data analysis in this study is multiple regression analysis with a significance Level of 5%. The results showed that simultaneously Corporate Social Responsibility, Company Size, Capital Structure, and Tax Avoidance have a positive and significant effect to Firm Value. Partially, Corporate Social Responsibility has no significant effect on Firm Value, Corporate Size has negative and significant effect to Firm Value, Capital Structure has positive and significant influence to Firm Value, Tax Avoidance has negative and significant effect to Firm Value. Keywords: Corporate Social Responsibility, Company Size, Capital Structure, Tax Avoidance, and Firm Value
Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia
Authors: Sulastiningsih Sulastiningsih , Sholihati Rizka Imanita
Published: September 2018

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV
Pengaruh Kepuasan Kerja, Motivasi, Dan Budaya Organisasi Terhadap Kualitas Pelayanan PT. Solo Central Taxi Tahun 2011
Authors: Wuryandradi Dedi
Published: September 2018

Penelitian ini bertujuan untuk: (1) Mengetahui pengaruh kepuasan kerja terhadap kualitas pelayanan PT. Solo Central Taxi, (2) Mengetahui pengaruh motivasi terhadap kualitas pelayanan PT. Solo Central Taxi, (3) Mengetahui pengaruh budaya organisasi terhadap kualitas pelayanan PT. Solo Central Taxi, dan (4) Mengetahui pengaruh kepuasan kerja, motivasi dan budaya organisasi terhadap kualitas pelayanan PT. Solo Central Taxi. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh pegawai PT. Solo Central Taxi. Sampel diambil sebanyak 90 orang dengan menggunakan teknik purposive sampling.Pengumpulan data yang dilakukan dengan metode kuisioner. Teknik analisa data dengan menggunakan Analisa regresi berganda. Berdasarkan hasil analisis dapat disimpulkan bahwa: (1) Secara keseluruahan variabel yang diuji yaitu kepuasan kerja, motivasi, budaya organisasi dan kualitas pelayanan pegawai yang dipersepsikan responden atau pegawai PT. Solo Central Taxi dapat dikatakan “sedang”. Artinya kepuasan kerja, motivasi dan budaya organisasi dipersepsikan mampu membawa dampak bagi kualitas pelayanan ini ditunjukkan oleh sebagian besar responden yang menyatakan pendapat setuju atau sangat setuju, (2) Variabel kepuasan kerja memberikan pengaruh yang positif dan signifikan terhadap variabel kualitas pelayanan, hal ini mengindikasikan bahwa kepuasan kerja dapat membawa dampak yang positif artinya semakin tinggi kepuasan kerja yang dirasakan oleh pegawai maka kualitas pelayanan pegawai akan semakin tinggi pula, (3) Variabel motivasi memberikan pengaruh yang paling kuat positif dan signifikan terhadap variabel kualitas pelayanan, hal ini mengindikasikan bahwa motivasi dapat membawa dampak yang positif artinya semakin tinggi motivasi pegawai dalam bekerja maka kualitas pelayanan pegawai akan semakin tinggi pula, dan (4) Variabel budaya organisasi memberikan pengaruh yang positif dan signifikan terhadap variabel kualitas pelayanan, hal ini mengindikasikan bahwa budaya organisasi pada perusahaan tersebut dapat membawa dampak yang positif artinya semakin baik budaya organisasi pegawai aatau dapt diterimanya budaya organisasi oleh pegawai maka kualitas pelayanan pegawai akan semakin tinggi pula.
Evaluasi Kinerja Guru Pasca Sertifikasi Di UPT Dindikpora Kecamatan Pejawaran Kabupaten Banjarnegara Tahun 2013
Authors: Supriyadi Supriyadi , Priyastiwi Priyastiwi
Published: September 2018

Penelitian ini bertujuan untuk mengevaluasi kinerja guru pasca sertifikasi dan menerima tunjangan profesi. Populasi sekaligus sampel dalam penelitian ini adalah guru-guru di UPT Dindikpora Kecamatan Pejawaran Kabupaten Banjarnegara sebanyak 50 orang.Yang diukur dalam penelitian ini hanya pada kompetensi pedagogik dan kompetensi profesional. Data dikumpulkan dengan menggunakan format Penilaian Kinerja Guru (PK Guru) yang dilakukan oleh Kepala Sekolah dan Pengawas, kemudian dianalisis secara kualitatif. Hasil pengumpulan dan pengolahan data guru setelah menerima sertifikasi dan tunjangan profesi pada kompetensi pedagogik menunjukkan hasil 23 orang atau 46% berkategori Cukup, 24 orang atau 48% berkategori Baikdan 3 orang atau 6% beraktegori Amat Baik, dan pada kompetensi profesional menunjukkan hasil 20 orang atau 40% berkategori Cukup, 28 orang atau 56% berkategori Baik, dan 2 orang atau 4% berkategori Amat Baik.
Pengaruh Kesadaran Dan Pengetahuan Terhadap Kemauan Wajib Pajak Orang Pribadi Untuk Membayar Pph
Authors: Sulastiningsih Sulastiningsih , Prasanti Uriyanik Senko
Published: September 2018

This study examines the influence of the awareness and comprehension of taxpayers who have own Tax ID (NPWP) on the willingness to pay income tax. The number of sample in this study consists of 100 taxpayers. This study also uses questionnaires in the data gathering. Validity tests of independent and dependent variables are valid and reliable with Cronbach’s Alpha > 0,6. Using regression analysis, this study concludes that there is a significant influence of the awareness to pay taxes and the comprehension of tax regulation on the willingness to pay taxes. Coefficient of determination shows that the models of emplamation power have significantly at 21,8%
Analisis Kemampuan Keuangan Daerah Kabupaten Ngada Sebelum Dan Sesudah Pemekaran
Authors: Towa Maria Fransiska Wist , Halim Abdul
Published: September 2018

This research is to analyze the local financial capability of Ngada Regency before and after the expansion by measuring and analyzing local financial capacity indicated by Fiscal Autonomy Degree (DOF), Routine Capacity Index (IKR) and PAD Performance Index (IPPAD). It is also analyze the correlation between local financial capability with the economic development of Ngada Regency. The data used in this research was secondary data in the form of time series with the observation period was from 2002 to 2011. The analysis tools to answer the research’s purpose were the indicator of local financial capability through Fiscal Autonomy Degree (DOF), Routine Capacity Index (IKR) and PAD Performance Index (IPPAD), paired samples test and pearson correlation.The research finding showed that the local financial capability of Ngada Regency was still low, where the Fiscal Autonomy Degree (DOF) was very less because the ratio is < 10 percent, Routine Capacity Index (IKR) had shortage since it is < 20 percent and the ratio of PAD Performance Index (IPPAD) was poor because IPPAD was < 1. There was a significant difference of the local financial capability between before and after the expansion of Ngada Regency showed by Fiscal Autonomy Degree (DOF). There was no correlation between the indicators of local financial capability (DOF, IKR and IPPAD) with the indicators of economic development through the indicator of GDP’s Ngada Regency.
Riset Akuntansi Managemen: Telaah Tiga Perspektif
Authors: Nahartyo Ertambang , Utami Intiyas
Published: September 2018

The purpose of this paper is to discuss the development of management accounting research from three perspectives: reserach topics, theoretical foundations, and research methods. We base our discussion on previous literature reviews in the US, Australia, China, Finland, and other countries. We propose research opportunities in the field of management accounting in Indonesia. We argue that certain topics such as budgeting, performance evaluation, and management accounting techniques implementation are still interesting topics to study further in Indonesia context. As many studies have supported theoretical and practical development, we conjecture that management accounting research in Indonesia should be conducted to answer the question of ‘what does happen’ instead of ‘what should happen’. In line with the conjecture, we contend that research is to focus on practicality aspects and the endeavor to find new frontiers in management accounting practice.Keywords: management accounting research, management accounting theory
Evaluasi Pengelolaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan
Authors: Rahayu Hastanti Agustin , Halim Abdul
Published: September 2018

The legalization of the law No. 28 Year 2009 on Regional Taxes and Levies is one of changes in fiscal policy that is quite fundamental to the implementation of regional autonomy, including the regionalization of Land and Building Tax. The implementations such as the Yogyakarta Regional Regulation No. 2 of 2011 on Land and Building Tax effectedthe very significant consequences of changes, especially on the revenue management and the administration ofLand and Building Tax. This study aims to describe the management of Land and Building Tax (PBB P2) in Yogyakarta government, by using Friedman’s four quadrants analysis and ratio analysis. The result of this study is the effectiveness of the PBB P2 management in DPDPK Yogyakarta by 137.87% with very effectiveeffectiveness criteria. PBB P2 management efficiency in the first year was 2.99% with highly efficiency criteria. PBB P2revenue contribution gains 3.81% of theYogyakarta government’s local revenue in 2012. It’s “only” 0.28% with thevery low contribution criteria.PBB P2management in DPDPK Yogyakarta is based on Friedman’s four-quadrant approach in quadrant IV which is a quality quadrant of the impact. This shows a good management of tax collection againsts the potentials of PBB P2. The obstacles of PBB P2 management in DPDPK Yogyakarta include: there is no SOP of PBB P2management, assessment for NJOP reclassification, the Mayor’s regulations for NJOP, and updates of the database.

Keywords: Land and Building Tax, Friedman’s four-quadrant analysis, ratio analysis.
Pengaruh Budaya Terhadap Akuntansi, Auditing Dan Praktik Akuntansi Internasional
Authors: Priyastiwi Priyastiwi
Published: September 2018

The purpose of this article is to provide the basic model of Hofstede and Grays’ cultural values that relates the Hofstede’s cultural dimensions and Gray‘s accounting value. This article reviews some studies that prove the model and develop the research in the future. There are some evidences that link the Hofstede’s cultural values studies with the auditor’s judgment and decisions by developing a framework that categorizes the auditor’s judgments and decisions are most likely influenced by cross-cultural differences. The categories include risk assessment, risk decisions and ethical judgments. Understanding the impact of cultural factors on the practice of accounting and financial disclosure is important to achieve the harmonization of international accounting. Deep understanding about how the local values may affect the accounting practices and their impacts on the financial disclosure are important to ensure the international comparability of financial reporting. Gray’s framework (1988) expects how the culture may affect accounting practices at the national level. One area of the future studies will examine the impact of cultural dimensions to the values of accounting, auditing and decision making.

Key word : Motivation, leadership style, job satisfaction, performance
Pengaruh Kompetensi Dan peluang Sukses Terhadap Pemberdayaan Karyawan Pada Kepemimpinan Transformasional
Authors: Linawati Linawati
Published: September 2018

This research is intended to analyze the influence of competency and chances of success on the empowerment of employee based on syncretical model of charismatic/ transformational leadership.The respondents consist of 52 employees of PT. Angkasa Pura I Adisutjipto International Airport, Yogyakarta. Questionnaire are used to collect data from the respondents. The instrument of questionnaire from Behling and McFillen are used to measures the variable of competency, chances of success, and empowerment. The data were analized by Multiple Regression Analysis. The result of the study indicate that: (i) competency and chances of success has positive significant influence on the empowerment of employee, (ii). competency has no dominant influence on the empowerment of employee.

Keywords: Competency, Chances of Success, Empowerment, Transformational Leadership
Faktor-Faktor Yang Mempengaruhi Perilaku Overconfidence Investor Saham Di Yogyakarta
Authors: Kartini Kartini , Setiawan Dwika Apriliani
Published: September 2018

This study aims to determine the factors that influence the behavior of investor overconfidence in Yogyakarta. This study uses questionnaire distributed to 100 randomly selected respondents. A total of 80 questionnaires were used, hile the other 20 were disqualified because of unallocated or incomplete answers. The data were processed using SPSS measuring devices stepwise regression. This research gets the result and overconfidence of investor is influenced by variables advice, while age, gender, experience, past performance and management qualifications not influence toward overconfidence investor

Keywords: Behavioral Finance, Overconfidence, Age, Gender, Experience, Past Performance, Advices, Management Qualifications, Investor Shares in Yogyakarta.
Pengaruh Timbal-Balik Antara Pembayaran Dividen Dan Pertumbuhan Modal Sendiri Perusahaan Manufaktur Di Bursa Efek Indonesia
Authors: Sofiati Sofiati
Published: September 2018

This study extends previous research on dividend policy and funding decisions. Previous studies have focused on dividend policy or funding decisions alone,to determine the factors that influences.This study aims to determine the mutual influence between dividend payout and capital growth. The authors would like to exame that there are similarities between the factors that affect the distribution of dividends and capital growth include profitability,agency cost,and retained earnings. In this research,the sample comprises of 72 active stocks listed and traded in Indonesia Stock Exchange during the periode of 2011-2015. The test results demonstrate the usefulness of the model testing using indicators overall goodness of fit to meet the criteria recomended level of fitness. By using the non-statistical measure such absolute goodness of fit and parsimony goodness of fit value exceeds recomended levels, it has indicated a good fit between the data with the model proposed research.Key words: Dividend Payout, Capital Growth, Profitability, Agency Cost, Retained Earning.
Synthesis of nano Co1-xNixFe2O4 by sol-gel method and its properties
Authors: Nguyen Minh Truong Xuan , Pham Oanh Le Kieu , Huynh Ha Ky Phuong , Le Vien Minh
Published: September 2018

Nano ferrites have received considerable attentions due to their various applications such as magnetic or catalyst materials. In this work, nickel-cobalt ferrite (Co1-xNixFe2O4) was synthesized by sol-gel method using stearic acid. The effects of calcination temperature and nickel/cobalt ratios on the formation of structure were also investigated. XRD results show that all samples which were calcined from 6000C to higher temperature for 1 hour were in single cubic spinel phases. The magnetic properties include saturation magnetization (Ms) and coercivity (Hc) have been also investigated by using vibrating sample magnetometer (VSM). The saturation magnetization and coercivity of CoFe2O4 calcined at 6000C for 1hour is 74.4 emu/g and 1519.13 Oe, respectively. The saturation magnetization and coercivety of substituted materials decrease with increasing Ni content.
Factors affecting antibacterial activity of acrylic resin containing silver nanoparticles
Authors: Phan Phu Quoc , Nguyen Canh Vo Dang , Pham Le Thi , Tran Quyen Pham Thi To , La Ha Thi Thai
Published: September 2018

In this research, silver nanoparticles were dispersed into acrylic emulsion by high-speed stirring method using scattered disc at room temperature. Antibacterial activity of the mixture was examined through changes of some parameters such as nanosilver concentration, dispersing time and water addition amount. The antibacterial properties were evaluated via changes of number and size of colonies forming on the surface of the film casting from this mixture in petri dishes. Besides that, the silver nanoparticles distribution ability into the film was evaluated through the analysis of scanning electron microscope images. As results, the surfaces of the acrylic resin shown on the high antibacterial resistance rates reached about 97.89% for 1,500 ppm silver nanoparticles dispersing into acrylic emulsion in 3 hours with the water addition amounts about 5%.