bluuebunny/crossref_metadata_2025 huggingface dataset:
MENELUSURI PENGARUH KOMPETENSI PROFESIONAL DAN MOTIVASI KERJA TERHADAP KINERJA ANALIS KREDIT MIKRO PADA LEMBAGA KREDIT MIKRO PERBANKAN MAUPUN LEMBAGA KEUANGAN MIKRO
Authors: Wahyudiono Bambang
Published: July 2019

Abstract:Credit quality and Non performing loan emerged during credit periode depend on credit analyst workindicator. Other factors are any activities done after drawdown bank loan to small and micro entriprizesas well. This research will explore non performing loan based on credit analyst performance. Analystperformance will be depend variable and professional competence and motivation will be independentvariables. Based on regression and correlation analysis, the result of the analysis show that Sig on theAnova tabels show Sig = 0.033 or less than probability value 0,05. The consecuenties Ho is refused anHa accepted. This mean that professional competence and motivation significantly and simultaneouslyinfluences performance. The regression line equation is -122,685 0,122x1 + 0,749x2. Determinantcoefisien or R = 0.5322. That is mean 53,2% analyst performance contributed by professionalperformance and motivation. Proporsion 46,8% will be determined by other unidentified factors.Keywords: Professional competence, Motivation, Credit analyst performance, Regression, Correlation,Credit analyst, Credit committee, Marketing Staf, Salses, Micro Credit.
MANAJEMEN PERUBAHAN PADA PERUSAHAAN KELUARGA: STUDI KASUS PT RODA BAHARI
Authors: Irawan Arie Wibowo
Published: July 2019

ABSTRACTFamily business is the main driving of Indonesian economy. This sector contribute about 82,44% of total Indonesian GDP. The number of family business is about 99% of total Small Medium Enterprise (SME) in Indonesia. However, only a little family business can survive and scalling up. PT. Roda Bahari that become object of this research is one of the family business. The aim of this research is to analyze change management process and company cycle. This research is important to formulate and prepare for every stage of the transformation process required by PT. Roda Bahari in order to create a professional business entity. The study was conducted in Bogor. The method analysis used is descriptive and the type of data is qualitative. Qualitative data collection was done by interviews and FGD (Focus Group Discussion). The number of responden are 10 person including stakeholder, top management, and staff. To identify the changes that has occured was used Lewins Three Step Model and to identify the changes that will be done was used Kotter Eight Stage Change Process. The result shows that this family business currently in managing phase indicated by company's growth and involvement of the extended family. In order to move to the next phase (transformation phase), PT. Roda Bahari should apply change management. This change management process, require internal agent of change, who has competency, involve in day to day business, and also has strategic access to owner. Based on the identification using Kotter theory, it is known that PT. Roda Bahari should make change in organizational structure, corporate culture, and company policies toward transformation phase.Key Words: Family Business, Change Management, Company Cycle
ANALISIS KORELASI PEMANFAATAN HASIL PERKEMBANGAN TEKNOLOGI INFORMASI TERHADAP TINGKAT KELULUSAN MAHASISWA PADA FAKULTAS EKONOMI UNIVERSITAS PAKUAN BOGOR
Authors: Satsangkaryon Satsangkaryon
Published: July 2019

ABSTRACTThe development of information technology (IT) is now very rapidly and their impact on student learning can be both positive and negative. From the data graduation in 2009/2010 known to students with graduation "Faster" and "On Time" as much as 32.79%, 21.12% in 2010/2011 and 2011/2012 as much as 25.54% of them with graduation " Too late "and" It's Too late "means the Faculty of Economics Unpak mostly less working hard to speed up graduation. Based on the answers of 100 respondents, namely the Faculty of Economics students in 2009/2010 and 2010/2011 Unpak known as much as 74% stated "quite agree" that they have made use of IT results in the learning process to obtain answers to the exam or the plagiarism and those included in the forecast graduation category of "late" (27%) and "very late" (7%). Those who expressed "quite agree" to abuse the results of IT and categorized behave "moderate" (81%) so that it can be concluded that the abuse of IT results and student behavior are correlated to the level of graduation. Based on the results obtained correlation rs = .242 and P_ value of 0:15 or less than 0.05 and based on regression test result R = 37.9% (R square = 14.4%) so it can be concluded that the rate of Conduct and Level IT misuse has relatively strong correlation to the level of graduation.Keywords: Estimated Graduate Student, Behavior, Information Technology Misuse results
PENGARUH ADVERTENSI DAN LAYANAN PURNA JUAL TERHADAP KEPUASAN PELANGGAN PADA PT ELECTRONIC CITY CABANG BOGOR
Authors: Basri Hasan
Published: July 2019

ABSTRACTThe objective of this research is to find out the effect of advertisement and after-sale service on customer satisfaction at PT Electronic City Bogor. The research was held from November 2011 to Januari 2012. The population is customer of PT Electronic City Bogor, the reachable population is 130 by random sampling. The conclusions from the study are as follows: 1) There is a positive and significant (? = 0.05) effect of advertisement on customer satisfaction with regression equation ? = 72.406 + 0.347 X1; 2) There is a positive and significant (? = 0.05) effect after sale service on customer satisfaction with regression equation ? = 67.375 + 0.365 X2; 3) There is a positive and significant (? = 0.05) effect of advertisement and after-sale service altogether on customer satisfaction with regression equation ? = 42.871 + 0.283 X1 + 0.303 X2. The implications of the research results are as follows: 1) The higher of advertisement offered, will lead to the higher customer satisfaction; 2) The higher the after sale service offered, will lead to the higher customer satisfaction; 3) The higher of advertisement and after-sale service offered altogether, will lead to the higher customer satisfaction.Keywords: Advertisement, after-sale service, and customer satisfaction.
ANALISIS EKONOMI KAWASAN WISATA TAMAN NASIONAL GUNUNG GEDE PANGRANGO KECAMATAN CIPANAS KABUPATEN CIANJUR
Authors: Sinurat James , Fitrianti Dewi
Published: July 2019

ABSTRACT The objectives of this research are: (1) To know the contribution of the National Park of Pangrango Gede Mountain to the peoples income of Cimacan Village, District Cipanas, Cianjur Regency; (2) To know the contribution of infrastructure and facilities of the National Park of Pangrango Gede Mountain to the peoples income of Cimacan Village, District Cipanas, Cianjur Regency; and (3) To know the contribution of promotion of the National Park of Pangrango Gede Mountain to the peoples income of Cimacan Village, District Cipanas, Cianjur Regency. Data analysis methods used are: 1) Analysis data test (normality, multicolinearity, heteroskedasticity and autocorrelation); 2) Test regression and correlation using SPSS to see the effect of attraction management of the Natonal Park of Pangrango Gede Mountain against peoples income of Cimacan Village, District Cipanas, Cianjur Regency. The results showed that: 1) The attractions of the Natonal Park of Pangrango Gede Mountain has significant effect on public revenues of Cimacan Village, District Cipanas, Cianjur Regency; 2) Infrastructure and facilities of the National Park of Pangrango Gede Mountain have significant effect on peoples income of Cimacan Village, District Cipanas, Cianjur Regency; 3) Promotion of attraction management of the National Park of Pangrango Gede Mountain has real impact on peoples income of Cimacan Village, District Cipanas, Cianjur Regency. Keywords: People's Income, Infrastructure and Facilities, and Promotion of Tourism Object
PENGARUH KEDISIPLINAN PEGAWAI DALAM IMPLEMENTASI PERWALI NO 15 TAHUN 2016 TERHADAP KEPUASAN PENERIMA HIBAH/BANSOS DI KOTA BOGOR
Authors: Susanto Heri , Muis Abdul
Published: July 2019

AbstractThis study aims to analyze the effect of employee discipline in implementation of Perwali No. 15 Year 2016 to the satisfaction of Hibah/Bansos receipt in Bogor City.The type of research used is associative and quantitative researc. Further, this research also aims to know the causal relationship between variables that is the influence of discipline of regulation, service and attitude in the implementation of Hibah/Bansos fund to receiver's satisfaction in Bogor City Region. Based on the results of analyzed data using multiple regression, it is known that the discipline variable of service that most influence the satisfaction of people who apply for Hibah/Bansos in Bogor City rather than the attitude discipline variable. The Public Welfare Division at Bogor Regional Government is expected to improve its discipline especially in terms of hospitality and greeting in providing services to community who submitted Hibah/Bansos in Bogor City.Keywords: Discipline, Service, Rules, Attitude, Satisfaction
INFLASI, TINGKAT BUNGA, DAN HARGA SAHAM
Authors: Herdiyana Herdiyana
Published: July 2019

ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui hubungan antara inflasi dengan suku bunga, serta pengaruh inflasi dan suku bunga secara parsial dan simultan terhadap IHSG. Penelitian yang dilakukan merupakan penelitian kuantitatif atau pengujian hipotesis. Objek dalam penelitian ini yaitu tingkat inflasi, tingkat suku bunga dan Indeks Harga saham Gabungan (IHSG). Periode penelitian yaitu dari tahun 2010 sampai 2015. Data yang digunakan merupakan data sekunder yang dikumpulkan secara elektronik. Metode analisis menggunakan regresi linier berganda dengan pengujian hipotesis uji statistik t dan uji statistik F. Hasil penelitian menunjukkan bahwa: 1) antara inflasi dengan suku bunga terdapat hubungan yang signifikan; 2) antara inflasi dan suku bunga yang memiliki pengaruh signifikan terhadap IHSG adalah suku bunga. Namun secara simultan, kedua variabel tersebut berpengaruh signifikan terhadap IHSG.Kata Kunci: Inflasi, Tingkat Suku Bunga, dan Indeks Harga Saham Gabungan
SEVERAL INFLUENCES OF SYSTEM INFORMATION QUALITY TO USER SATISFACTION AND ITS IMPLICATION ON INDIVIDUAL PERFORMANCE
Authors: Anjarwati Sri , Apollo Apollo
Published: July 2019

Research aimed to analyze several influences of system quality, information quality and perceived usefulness to user satisfaction on financial accounting software and its impact on individual performance. Sampling technique was using purposive sampling based on questionnaires distributed to users of financial accounting software who work at international freight forwarding. The number of samples was 200 respondents. The analytical method used was Structure Equation Models (SEM) with Lisrel 8.75 full version. The result of study showed that system quality and information quality have significant influenced the perceived usefulness. System quality, information quality, and perceived usefulness have significant influenced to user satisfaction. User satisfaction had significant influenced to individual performance. The highest influence from overall model was shown by the influence of system quality on perceived usefulness.
HUBUNGAN HARGA DENGAN KEPUASAN PASIEN DI RUMAH SAKIT BHAKTI MEDICARE, CICURUG, KABUPATEN SUKABUMI
Authors: Hasrul Hasrul
Published: July 2019

The purpose of this study is to determine the presence or absence of price relationships with patient satisfaction in Bhakti Medicare, Cicurug, Sukabumi.  The population of this research is 130 Bhakti Medicare’s patients, Cicurug, Sukabumi consisting of patients in Jasmine Room, Rose Room, Dahlia Room and Orchid Room. This amount fulfills the minimum sample for Slovin formula. The collected data is then processed using simple correlation and multiple correlation techniques using SPSS software. The results show that there is positive relation between price and satisfaction with correlation coefficient value equal to (ry.1) = 0,679, while price contribution to patient satisfaction equal to r2 = (ry.1)2 = 46,2%. In addition, price contribution is considered strong against patient satisfaction which means increased price will ensure patient satisfaction in Bhakti Medicare hospital, Cicurug, Sukabumi regency. In the most important dimension of price variable, the relationship is the dimension of "payment period" (X14) which has the strongest relationship with "consistency" dimension (Y3) on patient satisfaction variable with correlation coefficient 0,641. Therefore it can be concluded that the price dimension that most determine patient satisfaction at Bhakti Medicare Hospital, Cicurug, Sukabumi Regency is the dimension of price.
ANALISIS MARKET SEGMENTATION, TARGETING, DAN POSITIONING TRANSPORTASI ONLINE GRAB DI KOTA BOGOR (STUDI KASUS PADA MAHASISWA UNIVERSITAS PAKUAN)
Authors: Herdiyana Herdiyana , Salmah Salmah
Published: July 2019

This research aim is to find out the segmenting, targeting, and positioning on online transportation Grab in Bogor City by using Pakuan University students as the research sample. This research uses descriptive survey method to researches the phenomenon about online transportation service and learns various relevant aspects with segmenting, targeting and positioning. The population of the researhes is 14.138 student of Pakuan University and 389 students were taken as the sample. The sampling method uses probability sampling with proportional cluster sampling technique, the determination of the number of samples using the Slovin method. The results of this research shows the segmentation from online transportation Grab in Bogor City which is from West Bogor, used by most female, having home lifestyle, and having extrovert personality. The reason using Grab is for travelling and looking for convenience and paying the cheap price compared with the competitors. Grab users know that Grab having promos through Grab application. Loyalty Grab users are included in enough loyal category. Target market from Grab is selective specialization, on this market pattern, Grab enters a number of market segmentation by offering different products. And for this thing Grab enters segmentation as a transportation tool and also as goods delivery service. Grab positioning is to make their brand staying in consumer’s mind from usage side, which is as a transportation tool and service that provides convenience, comfort, safe, and fast.
HUBUNGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PRICE TO BOOK VALUE DENGAN RETURN ON ASSET SEBAGAI VARIABEL MODERASI
Authors: Pramiana Omi
Published: July 2019

Sebuah perusahaan didirikan memiliki tujuan yang jelas. Salah satu tujuan perusahaan adalah memaksimalkan nilai perusahaan yang tercermin pada harga sahamnya. Penelitian ini bertujuan untuk membuktikan pengaruh Corporate social responsibility terhadap price book value dengan profitabilitas sebagai variabel moderasi. Penelitian ini menggunakan Moderating Regression Analysis karena diantara variabel independent dengan variabel dependep terdapat variabel moderating yang mempengaruhi. Hasil penelitian menjelaskan bahwa tidak terdapat pengaruh Corporate Social Responsibility Disclosure Index terhadap Price Book Value dengan t hitung Corporate Social Responsibility Disclosure Index sebesar 1.393 dan t tabel sebesar 1.703 sehingga t hitung lebih kecil dari t tabel (1.393 < 1.703) serta nilai signifikasi sebesar 0.175 lebih besar dari 0,05 (0.175 > 0,05) artinya naik turunnya Corporate Social Responsibility Disclosure Index tidak mempengaruhi Price Book Value. Interaksi antara CSR dan prosentase Return on Asset berpengaruh signifikan terhadap nilai perusahaan dengan nilai t hitung sebesar 2.180 dan nilai signifikasi sebesar 0.038 artinya Return on Asset sebagai variabel moderating dapat meningkatkan Price Book Value saat pengungkapan CSR meningkat.
PENINGKATAN KINERJA GURU MELALUI PENGEMBANGAN MOTIVASI KERJA DAN EFEKTIVITAS KOMUNIKASI ANTAR PRIBADI
Authors: Yusnita Nancy
Published: July 2019

Penelitian ini bertujuan untuk menemukan upaya-upaya yang dapat dilakukan melalui analisis i hubungan antara motivasi kerja dan efektivitas komunikasi antar pribadi baik secara sendiri-sendiri maupun secara bersama-sama dengan kinerja guru Sekolah Dasar Negeri di Lingkungan Kecamatan Bogor Tengah. Penelitian ini merupakan penelitian korelasional yang terdiri atas dua variabel bebas yaitu motivasi kerja dan efektivitas komunikasi antar pribadi dan satu variabel terikat yaitu kinerja. Metode penelitian yang digunakan adalah metode survey yang dilaksanakan di 13 Sekolah Dasar Negeri di Lingkungan Kecamatan Bogor Tengah dengan responden terdiri dari 98 orang guru yang berstatus pegawai negeri sipil. Teknik pengambilan sampel dilakukan dengan menggunakan teknik sampel acak proporsional (proportional random sampling). Teknik analisis data menggunakan teknik korelasi dan regresi linier sederhana serta korelasi dan regresi ganda. Berdasarkan hasil penelitian ini, dapat dinyatakan bahwa peningkatan kinerja dapat dilakukan dengan cara meningkatkan motivasi kerja melalui peningkatan pada aspek: berorientasi pada tujuan; kegigihan menyelesaikan pekerjaan; usaha mencari umpan balik;  harapan meraih keberhasilan; keterlibatan dengan tugas yang dikerjakan; kemauan mengembangkan diri  serta pengembangan efektivitas komunikasi antar pribadi melalui peningkatan pada aspek: saling percaya; saling terbuka; tatap muka; saling menghargai; kejelasan pesan; umpan balik.
PENETAPAN PERENCANAAN PRODUKSI GUNA MENENTUKAN BESARAN PRODUKSI YANG TEPAT PADA PT GOODYEAR INDONESIA TBK
Authors: Taurusyanti Dewi , Hermawan Wawan
Published: July 2019

ABSTRAKMenanggapi permintaan fluktuasi PT. Goodyear Indonesia, Tbk upaya untukmengantisipasi permintaan yang harus dipenuhi. Namun, PT. Goodyear Indonesia, Tbkmelakukan produksi yang berkesinambungan sehingga permintaan tidak dapat dipenuhisecara optimal.Tujuan penelitian ini adalah bahwa permintaan untuk produk dapat terpenuhi. Lokasipenelitian dilakukan di PT. Goodyear Indonesia, Tbk. Upaya untuk memberikan keputusandasar dalam menentukan jumlah yang tepat dari produksi yang adalah metode peramalan.Objek penelitian adalah pembentukan perencanaan produksi untuk menentukan jumlahproduksi.Penelitian, metode kuadrat terkecil dengan tingkat kepercayaan 68% dari 3,925.52 s /d 4,828.48; 95% dari 3,474.04 s / d 5,279.96 dan; 99% sebesar 3.022,56 s / d 5.731,44.Moving Average Mei s / d Desember 424,09; 352,43; 428,20; 441,71; 399,42; 430,55;431,73; 472,84. MAD = 29 702 unit.Kata kunci: Produksi Magnitude, Perencanaan Produksi, Peramalan, Least Square, MovingAverage, MAD
HUBUNGAN DISIPLIN KERJA DENGAN PRESTASI KERJA PEGAWAI PADA KANTOR KECAMATAN BABAKAN MADANG KABUPATEN BOGOR
Authors: Husnul Yetty , Muharommah Yuliani
Published: July 2019

ABSTRAKTujuan dari penelitian ini untuk mengetahui pelaksannan disiplin kerja pegawai pada Kantor Kecamatan Babakan Madang Kabupaten Bogor dan untuk mengetahui tingakat prestasi kerja pegawai pada pada Kantor Kecamatan Babakan Madang Kabupaten Bogor, serta untuk mengetahui hubungan disiplin kerja dengan prestasi kerja pegawai pada pada Kantor Kecamatan Babakan Madang Kabupaten Bogor.Penelitian menggunakan jenis penelitian kualitatif dengan metode analisis yang digunakan adalah analisis korelasi pearson product moment, analisis koefisien determinasi dan uji hipotesis koefisien korelasi.Hasil analisis korelasi pearson product moment = 0,823. Artinya, disiplin kerja dengan prestasi kerja mempunyai hubungan yang kuat. Sedangkan, untuk hasil analisis koefisisen determinasi diperoleh dsiiplin kerja dapat mempengaruhi turun naiknya kinerja sebesar 67,73% dan sisanya sebesar 32,27% dipengaruhi oleh faktor lain di luat prestasi kerja.Hasil uji hipotesis koefisien korelasi menunjukkan thitung >t-tabel (7,674 > 0,823) maka Ho ditolak Ha diterima, artinya terdapat hubungan yang nyata antara disiplin kerja dan prestasi kerja.Kata kunci: Disiplin Kerja, Prestasi Kerja
PERANAN AUDIT OPERASIONAL ATAS PIUTANG USAHA DALAM RANGKA MEMINIMALKAN PIUTANG TAK TERTAGIH PADA PT BINAKARSA SWADAYA
Authors: Satsangkaryon Satsangkaryon , Meliyani Holilah
Published: July 2019

Permasalahan PT. Binakarsa Swadaya lemahnya pengawasan atas piutang usaha yang mengakibatkan meningkatnya penyisihan piutang tak tertagih. Penelitian ini bertujuan: 1) untuk mengetahui pelaksanaan audit operasional atas piutang usaha pada PT. Binakarsa Swadaya; 2) untuk mengetahui upaya-upaya yang dilakukan manajemen PT. Binakarsa Swadaya dalam meminimalkan PT. Binakarsa Swadaya piutang tak tertagih; 3) untuk mengetahui peranan audit operasional atas piutang usaha dalam upaya meminimalkan piutang tak tertagih pada PT. Binakarsa Swadaya. Untuk memudahkan proses analisis, penulis mengklasifikasikan variabel asatu yaitu Peranan Audit Berdasarkan hasil penelitian terhadap penilaian pelaksanaan audit operasional atas piutang usaha pada PT. Binakarsa Swadaya telah diterapkan dengan baik, sedangkan berdasarkan penelitian terhadap meminimalkan piutang tak tertagih pada PT. Binakarsa Swadaya dapat terlihat dari tingkat perputaran piutang usaha selalu menurun setiap tahunnya.Kata Kunci: Perencanaan Audit, Pelaksanaan Audit, Pelaporan, Upaya Meminimalkan, Piutang Tak Tertagih.
PERKEMBANGAN AUDITING: SUATU KONSEP
Authors: Indrayono Yohanes
Published: July 2019

Auditing merupakan cabang ilmu pengetahuan telah berkembang pesatsampai dengan saat ini dan terusberkembang pada masa yang akandatang sesuai perubahan lingkunganbisnis. Sebagaimana sejarahperkembangan akuntansi, auditing yangsangat terkait dengan akuntansi jugatelah berkembang sesuai konsepperubahan ilmu pengetahuan menurutThomas Kuhn. Dalam The Structure ofScientific Revolutions (Kuhn 1962), ilmupengetahuan tidak berkembang melaluia linear accumulation of new knowledgetetapi melalui perubahan yangberlangsung secara periodik, atau yangdisebut "perubahan paradigma. Dalamarticle A Revolutions in AccountingThought dikatakan bahwa: The notion ofa revolution in accounting is taken fromKuhns The Structure of ScientificRevolutions (M.C. Wells, 1976).Selanjutnya Wells mengatakan tahaptahapperkembangan ilmu pengetahuansejalan dengan pemikiran Kuhn. Prosesperubahan ide yang lama ke ide yangbaru oleh para masyarakat ilmuwan melalui beberapa tahapan yaitu: 1. Recognize of anomalies2. A period of insecurity3. Development of alternative sets of ideas4. Identification of schools of thought5. Domination of new practices or ideas (M.C. Wells, 1976)
PENGARUH EFISIENSI MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Authors: Octavianty Ellyn , Syahputra Defi Jumadil
Published: July 2019

Working capital and liquidity will affect the level of corporate profitability. If the working capital and liquidity levels increase the company's profitability will decline. This study aimed to determine the effect of working capital (working capital turnover, receivable turnover, inventory turnover,) and liquidity (current ratio). This research is about the effect of working capital and liquidity to profitability made on the Pharmaceutical Sector Sub listed on the Stock Exchange by using secondary data, purposive sampling method. The analytical method used inferential statistics, namely multiple linear regression analysis using SPSS version 20.Results of the study revealed the fact that 81.1% of profitability (return on assets) are influenced by working capital (working capital turnover, receivable turnover, inventory turnover) and liquidity (current ratio). While 18.9% is influenced by other variables not included in the regression model. Company's pharmaceutical sector has fluctuated development of working capital and the amount is not much, while the level of liquidity is quite good. This has resulted in a low level of profitability generated.Keywords: Efficiency Working Capital, Liquidity, Profitability
PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL ATAS BIAYA PRODUKSI AIR MINUM DALAM KEMASAN 240ML PADA PT. AQUA GOLDEN MISSISSIPPI TBK.
Authors: Hardiyanto Arief Tri
Published: July 2019

This study shows how the role of internal audit is adequate can play a role in supporting the effectiveness of internal controls over the production cost of bottled water 240ml at PT. Aqua Golden Mississippi Tbk. (Branch Mekarsari). The method used in this research is descriptive statistic by using Spearman Rank correlation coefficient with n = 15 and a significant level of 0.05. Based on the research that has been described, it can be concluded that the respondents in the role of internal audit is adequately provide answers strongly agree and agree amounting to 96.1% of respondents regarding the effectiveness of internal control over production costs by 97.02% answered strongly agree and agree, The role of internal audit in supporting the effectiveness of internal controls over the production cost of bottled water 240ml including a very strong, which is 89.96%. While the remaining 10.04% influenced by other factors not included in the research conducted by the author. Thus it can be said that adequate internal audit was instrumental in supporting the effectiveness of internal controls over the production cost of bottled water 240ml at PT. Aqua Golden Mississippi Tbk. (Branch Mekarsari).Keywords: Internal Audit, Internal Control, Cost of Production
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT BANTU MANAJEMEN DALAM MENILAI KINERJA BAGIAN PRODUKSI PT. CEMANI TOKA PERIODE 2013-2014
Authors: Haq Akhsanul , Christhyaningrum Ardiana
Published: July 2019

Penelitian ini bertujuan untuk mengetahui penerapan akuntansi pertanggungjawaban sebagai alat bantu manajemen dalam menilai kinerja bagian produksi dengan studi kasus pada PT. Cemani Toka.Data penelitian ini diperoleh dari data hasil pengematan secara langsung pada perusahaan serta wawancara dengan pemimpin pada PT. Cemani Toka. Dengan metode analisis yang digunakan diskriptif kualitatif.Hasil penelitian menunjukan bahwa penerapan akuntansi pertanggungjawaban pada PT. Cemani Toka telah dilakukan dengan baik. Perusahaan telah penerapkan struktur oraganisasi, perencanaan anggaran, sistem akuntansi dan laporan pertanggungjawaban pada perusahaan. Sedangkan kinerja untuk bagian produksi pada PT. Cemani Toka menunjukkan kinerja yang cukup baik, bagian produksi sudah membuat laporan pertanggungjawaban dengan melaporkan antara biaya anggaran dengan biaya realisasinnya yang dapat digunakan manajer dalam mengendalikan biaya. Sehingga penerapan akuntansi pertanggungjawaban sebagai alat bantu manajemen dalam menilai kinerja bagian produksi pada PT. Cemani Toka mempunyai peran yang sangat penting.Kata Kunci: Penerapan Akuntansi Pertanggungjawaban dan Kinerja Bagian Produksi
IMPLEMENTASI TAX PLANNING TERHADAP PERHITUNGAN PPh BADAN PADA PT CITRA ABADI SEJATI
Authors: Budianti Wiwik , Ana Ihda Okta Evi
Published: July 2019

Tujuan penelitian ini adalah untuk mengetahui (1) gambaran kebijakan penyusutan aset tetap pada PT. Citra Abadi Sejati, (2) penerapan metode penyusutan aset tetap pada PT. Citra Abadi Sejati dengan metode alternatif sesuai dengan ketentuan perpajakan, (3) apa pengaruh penerapan perencanaan pajak aset tetap terhadap efisiensi beban pajak penghasilan badan pada PT. Citra Abadi Sejati. Jenis penelitian yang digunakan dalam skripsi ini adalah Penelitian Eksplanatori dengan metode penelitian studi kasus, dan teknik penelitian analisis kuantitatif. Untuk memperoleh data dan informasi yang diperlukan, maka penulis melakukan penelitian terhadap unit analisis pada PT. Citra Abadi Sejati, yaitu sumber data dan informasi yang diperoleh dari bagian Akuntansi. Dari hasil penelitian dapat disimpulkan bahwa implementasi tax planning terhadap aset tetap berpengaruh terhadap efisiensi beban pajak peghasilan badan dan saran yang dapat penulis berikan adalah agar perusahaan melakukan perencanaan pajak terhadap aset tetapnya dengan memilih metode penyusutan garis lurus sehingga dapat memperkecil beban pajak penghasilannya.Kata Kunci: Implementasi Tax Planning, Perhitungan PPh Badan
PENYAJIAN PENDAPATAN KOMPREHENSIF LAIN: INVESTIGASI PADA INDUSTRI INFRASTRUKTUR DAN UTILITAS
Authors: Sidantha Bagus , Ahmar Nurmala , Mulyadi JMV
Published: July 2019

The purpose of this study was to investigate how the implementation of the presentation of other comprehensive income (OCI) after IFRS implementation in the industrial sector of infrastructure and utility that is listed in the Indonesia Stock Exchange in 2012-2015. The samples were processed as many as 48 companies. OCI component is observed on foreign exchange IAS 10, IAS 24, employee benefits, IAS 55 available for sale and cash flow hedges, IAS 16/19 revaluation of tangible and intangible, and SFAS 15 associations and venture. These research data analysis methods were using cross tabulation and analysis done by testing different test Cramer's V because the data being tested were nominal and non-parametric. Results of the study were that the foreign exchange component of OCI, employment benefits and securities available for sale were the components most often served. As for the foreign exchange component was found a difference in the presentation. Research on the future OCI can be done by digging a further impact on the condition value of OCI micro and macro enterprises.Keywords: Other Comprehensive Income, Foreign Exchange, Employee Benefits, Securities Available for Sale and Hedging, Revaluation of Tangible and Intangible, and Association
Pengaruh Karakteristik Perusahaan dan Corporate Governance terhadap Praktik Publikasi Sustainability Report pada Perusahaan Publik di Indonesia
Authors: Tumewu James
Published: July 2019

Publication of sustainability report (SR) in Indonesia is still voluntary, but the interests and priorities of the company to publish SR increases. The aim of this research is to examine the effects of profitability, liquidity, leverage, activity ratio, total assets, number of employees, capital structure, the number of audit committee meetings, the number of board meetings, and governance committee to the publication of sustainability report (SR). The population of this research is listed companies in the Indonesia Stock Exchange (IDX) in the year 2007-2010. The selection of this sample uses purposive sampling method. Based on purposive sampling method, the samples of firms that publish sustainability report (SR) are 24 companies while the number of companies that do not publish sustainability report (SR) are 19 companies. The analysis tool to test the hypothesis is the discriminant analysis. Results of this research indicate that total assets, number of employees, board meetings, and committee governance have a positive effect on publication of SR. The leverage indicates a negative effect on publication of SR. While return on assets, current ratio, inventory turnover, capital structure, audit committee meetings showed no effect on SR publications.
PENGARUH KONVERGENSI IFRS, PREDIKSI KEBANGKRUTAN, KOMITE AUDIT, KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP TIMELINES PERUSAHAAN TAMBANG
Authors: Palupi Ariani , Suratno Suratno , Amilin Amilin
Published: July 2019

ABSTRACT This study aims to investigate the effects of IFRS convergence, bankruptcy prediction, audit committee, independent commissioner, and quality audit on timelines. The samples used in this study are 25 mining companies listed on the Indonesia Stock Exchange Year 2012-2015 which obtained in accordance with certain criteria. This research uses secondary data which applied regression model of panel data (pooled data) using statistical tools Eviews. From the result of hypothesis tests by using panel data regression analysis, it can be concluded that: bankruptcy predictions and independent commissioner have a significant impact on timelines, while IFRS convergence, audit committee and audit quality has no significant effect on timelines. Keywords: Timelines, IFRS Convergence, Bankruptcy Prediction, Audit Committee, Independent Commissioner, Quality Audit
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI
Authors: Fadillah Haqi
Published: July 2019

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh tax avoidance terhadap nilai perusahaan dan menganalisis pengaruh tax avoidance terhadap nilai perusahaan dengan kepemilikan institusional sebagai variabel pemoderasi pada perusahaan-perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Populasi yang dalam penelitian ini adalah perusahaan subsektor makanan dan minuman yang ada di Bursa Efek Indonesia selama periode 2013-2017 yang berjumlah enam belas perusahaan. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling, sehingga didapat tujuh sampel perusahaan. Metode yang dipakai dalam menganalisis pengaruh variabel independen terhadap dependen dalam penelitian ini adalah dengan analisis regresi data panel menggunakan software Eviews 10. Hasil penelitian menunjukkan bahwa tax avoidance berpengaruh negatif terhadap nilai perusahaan. Hal ini menunjukkan bahwa adanya aktifitas yang berkaitan dengan penghindaran pajak yang dilakukan oleh perusahaan bisa mempengaruhi nilai perusahaan. Meski demikian, bukan berarti kenaikan nilai perusahaan belum tentu hanya karena tax avoidance. Keterbatasan dalam penelitian ini adalah tidak memasukkan unsur variabel lain di luar tax avoidance yang bisa jadi dapat mempengaruhi nilai perusahaan. Selain itu, kepemilikan institusional memperlemah hubungan antara tax avoidance dan nilai perusahaan. Hal ini menunjukkan bahwa masih kurangnya corporate governance dalam hal pengawasan yang lebih optimal terhadap kinerja manajemen, sehingga manajemen dapat melakukan tax avoidance agar dapat meningkatkan nilai perusahaan.
Fraudulent Financial Reporting Based of Fraud Diamond Theory: A Study of the Banking Sector in Indonesia
Authors: Achmad Tarmizi , Pamungkas Imang Dapit
Published: July 2019

The research aims to analyse whether external pressure, financial stability, financial targets, ineffective monitoring, rationalization and capability effect on fraudulent financial reporting. The population this study is banking company listed on the Indonesia Sctock Exchange with a total sample of 87 banking companies in 2011-2016. Based on the results of research using regression analysis, only external variables of incentive and financial targets have a positive effect on fraudulent financial reporting. Meanwhile, financial stability and capability have a negative impact on fraudulent financial reporting. Further, other variables such as ineffective monitoring and rationalization do not affect fraudulent financial reporting.
Pengaruh corporate governance dan variabel keuangan terhadap nilai perusahaan
Authors: AGUSTINA DEWI
Published: July 2019

The purpose of this study is to determine and examine corporate governance (board of commissioner, independent commissioner, institutional ownership, managerial ownership and audit committee) and financial variabel measured by financial ratio such as leverage, activity, profitabilityand liquidity in affecting firm value in non financial companies listed in Indonesia Stock Exchange. This research used 91 listed non financial companies in Indonesia Stock Exchange, selected using purposive sampling method in period 2013 to 2015. The analysis was performed using multiple linear regressions analysis method to determine the model of research. The research results show that the board of commissioner, managerial ownership, leverage and profitability had influence towards firm value whereas, the independent commissioner institutional ownership, audit committee, activity and liquidity had no influence towards firm value.
Faktor-faktor yang mempengaruhi kualitas laba pada perusahaan manufaktur
Authors: SOLY NATASHA , WIJAYA NOVIA
Published: July 2019

The purpose of the study is to get empirical evidence about factors that affect earnings quality of manufacturing listed company. Eight selected variables are board of directors, board size, managerial ownership, firm size, capital structure, liquidity, dividend payment, and profitability. Multiple regression method was applied on samples of 35 manufacturing listed companies that have been listed in Indonesia Stock Exchange (BEI) from period 2012 until 2015. Samples were selected based on purposive sampling method. The results showed that dividend payment and profitability had influence on earnings quality. Meanwhile, board of directors, board size, managerial ownership, firm size, capital structure, and liquidity had no effect on earnings quality.
Pengaruh corporate governance, dan faktor-faktor lainnya terhadap manajemen laba
Authors: FIRNANTI FRISKA
Published: July 2019

The objective of this research is to obtain empirical evidence of board of independence, institutional ownership, board of size, managerial ownership, profitability, firm size, audit quality, audit committee, and leverage as independent variables to earnings management. Earning management as dependent variable in Indonesian manufacturing companies.The research period is three years from 2012-2014 and population in this research is all listed companies in Indonesian Stock Exchange. Samples are obtained through purposive sampling method, listed manufacturing companies in Indonesian manufacturing companies meet the sampling criteria, resulting 185 data. Multiple linear regressions is used as the data analysis method in this research.The result of this research shows that profitability,  firm size, audit quality, and leverage statistically have effect on the earningsmanagement. While other variables such as board of independence, institutional ownership, board of size, managerial ownership, and audit committee have no effect on earnings management.
KARAKTERISASI ASAM LEMAK HASIL HIDROLISIS PADA MINYAK BIJI KELOR (Moringa oleifera) DENGAN METODE KROMATOGRAFI GAS-SPEKTROSKOPI MASSA
Authors: Salimi Yuszda K , Ischak Netty Ino , Ibrahim Yusni
Published: July 2019

This research aims at finding out characterization of a hydrolyzed fatty acid from moringa seeds oil (Moringa oleifera). Samples analyzed are dried and wet seeds which extracted through n-hexane to obtain oil. The extracted oil is analyzed for acid value and saponification value. Then, the hydrolysis of extracted oil with KOH solution and H2SO4 catalyst becomes free fatty acids, fatty acids analysis is then converted to be methyl ester using CH3OH solvent and H2SO4 as catalyst. This research uses gas chromatography mass spectrometry analysis, fatty acids of dried moringa seeds were lauric acid, paltoleic acid, palmitic acid, oleic acid, stearic acid, and arachidic acid. Meanwhile, fatty acids of wet moringa seeds were paltoleic acid, palmitic acid, oleic acid, stearic acid, eicosanoid acid, arachidic acid, behenic acid, and lignoceric acid. The highest component of methyl ester on both moringa seeds are methyl oleate with each presentation is 38,08% and 38,84%Keywords: Moringa seeds, Fatty acid, GC-MSPenelitian ini bertujuan untuk mengetahui karakterisasi asam lemak hasil hidrolisis biji kelor (Moringa oleifera) dengan metode kromatografi gas-spektroskopi massa. Sampel yang digunakan dalam penelitian ini adalah biji kelor kering dan basah. Sampel biji kelor diekstraksi menggunakan n-heksan untuk memperoleh minyak. Ditentukan bilangan asam dan bilangan penyabunan. Menghidrolisis minyak hasil ekstraksi dengan larutan KOH dan katalis H2SO4 menjadi asam lemak bebas, analisis asam lemak kemudian dikonversi menjadi metil ester dengan menggunakan pelarut CH3OH dan H2SO4 sebagai katalis. Penelitian ini menggunakan Kromatografi Gas-Spektroskopi Massa untuk mengidentifikasi asam lemak dalam sampel. Dari analisa Kromatografi Gas-Spektroskopi Massa yang telah dilakukan, asam lemak minyak biji kelor kering yang dihasilkan adalah asam laurat, asam palmitoleat, asam palmitat, asam oleat, asam stearat, dan asam arakidat. Sedangkan untuk asam lemak minyak biji kelor basah yang dihasilkan adalah asam palmitoleat, asam palmitat, asam oleat, asam stearat, asam eikosenat, asam arakidat, asam behenat, dan asam lignoserat. Dimana komponen terbesar metil ester pada biji kelor kering dan biji kelor basah adalah metil oleat dengan persentasi masing-masing 38,08% dan 38,84%.Kata Kunci: Biji Kelor, Asam Lemak, KG-SM
Supramolecular structure and thermal stability of polyamide composite fi lms containing polyfl uorinated alcohol
Authors: Kudashev S. V. , Shapovalov V. M. , Valenkov A. M. , Gres I. M. , Odintsovа M. V. , Chernysheva L. V. , Podobed D. L.
Published: July 2019

The infl uence of 1,1,9-trihydroperfl uorononanol-1 immobilized on montmorillonite nanoclay, supramolecular structure polycaproamide fi lms and their stability at elevated temperatures. The gaseous products of thermal degradation of polyamide fi lms, including carbon oxides, water, ε-caprolactam, aldehydes and methanol, have been studied by FTIR and mass spectroscopy. The method of thermogravimetry shows that the fl uorine-containing polyamide has a high thermal stability.
The rheological methods of a research in a powder production
Authors: Sirazieva D. R. , Eneykina T. A. , Gatina R. F. , Mihaylov Yu. M.
Published: July 2019

The analysis of the rheological methods, which are used in the production of the cellulose-nitrate powders carried out in this article, allowed to systematize the obtained information and to recommend the specifi c rheological methods in the course a reprocessing of the cellulose-nitrate masses in the wide concentration limits (20-50%) into powders, depending on the technology of their production.
Migración. Un fenómeno del siglo XXI
Authors: Aldana Zavala Julio Juvenal , Isea Josía
Published: July 2019

Recibido: 29 de octubre del 2018Aprobado: 1 de diciembre del 2018El artículo genera la revisión de la tendencia migratoria en Latinoamérica en aras de ubicar su tendencia en el actual siglo, caracterizado por la globalidad tecnológica, siendo necesario germinar políticas públicas de integración de los migrantes en equidad de generar una ciudadanía que le permita contribuir en el crecimiento integral del país receptor, siendo pertinente que los países prevean reglas claras en el juego de la sociedad migrante, siendo indispensable percibir al migrante desde una óptica de progreso y no de mero asistencialismo, a lo largo del trabajo se contextualiza puntualmente en el accionar generado en la frontera colombo – venezolana como espacio pensado para la proyección de políticas que sirvan de modelo de integración al resto de la región.
Incidencias de la Tecnología web 2.0 en el contexto de la gobernanza y la gobernabilidad
Authors: Chirinos Martínez Ana Cristina , Perozo Martín Rubén Ulises
Published: July 2019

Recibido: 11 de abril del 2019Aprobado: 29 de mayo del 2019La  Web 2.0 se considera como la evolución vislumbrada en Internet, desde las webs tradicionales a las aplicaciones  dirigidas a usuarios, cuyo uso ha sido la    interacción y redes sociales; que pueden servir contenido introduciendo webs interactivas y visuales. El presente artículo  tiene como objetivo analizar los enfoques teóricos referentes a la Web 2.0, contribución en la rendición de cuentas en la gobernanza, gobernabilidad; gobierno abierto, transparencia y la participación ciudadana  La metodología consistió en efectuar un recorrido sobre artículos arbitrados e investigaciones científicas  sobre el desarrollo de diversas aplicaciones en Internet  a partir de fuentes primarias. Concluyéndose que el uso de la Web 2.0 debe  apuntar a mejorar las relaciones de los gobiernos con sus ciudadanos, otras dependencias gubernamentales y con la empresa privada, para elevar los niveles de confianza de los ciudadanos en sus gobiernos y eliminar la opacidad en los procesos administrativos y de rendición de cuentas.
A comparative study on handle properties of bamboo and cotton fabrics
Authors: SÜPÜREN MENGÜÇ GAMZE , DALBAŞI EYLEN SEMA , ÖZGÜNEY ARIF TANER , ÖZDİL NILGÜN
Published: July 2019

Softeners are of great importance in textile processing. The aim of this treatment is to achieve a soft handle to facilitate
the processability and improve wettability. In this study, it was aimed to investigate the effect and washing durability of
various softeners on handle properties of cotton and bamboo knitted fabrics. Six types of softeners were applied to the
fabrics. Moreover, the washing durability of the softeners after 5, 10 and 20 washing cycles were tested. Handle
characteristics such as drapeability, kinetic friction coefficient and circular bending rigidity were measured. The results
were statistically evaluated. It was determined that softening treatment does not have a successful performance in bamboo
fabrics as it has in cotton fabrics.
A Romanian case study of clothes and accessories upcycling
Authors: PARAS MANOJ KUMAR , CURTEZA ANTONELA , PAL RUDRAJEET , CHEN YAN , WANG LICHUAN
Published: July 2019

The present paper aims to investigate the practice of upcycling and redesign. The study draws on the multiple
organizations involved in the redesigning activities. The organizations selected for the study are located in the northern
part of Romania. Semi-structured interviews along with direct observations were used to collect information. The paper
provides practical insights to upcycling process.Various kinds of redesigned products are made out of consumer and
industrial wastes such as redesigned clothes, accessories for ladies, handbags, ladies purses and office stationery.
Upcycling is generally considered as economically non-feasible. However, this study has found contradictory results. The
demand-based redesign activities can help an organization to earn a profit. Two out of three selected organizations are
able to self-sustain. One of the organizations is newly entered into the Romanian used clothing markets and ables to
compete with existing players. This study could be seen as one of the early attempts to empirically explore the practice of
textile and accessories upcycling practice in Eastern Europe. The findings from the current case study can provide several
useful insights for other similar companies to make redesign activities profitable.
Life cycle assessment of the electroconductive textiles functionalized by
advanced technologies (plasma) and metallic micro/nanoparticles deposition
Authors: AILENI RALUCA MARIA , RADULESCU RAZVAN ION , CHIRIAC LAURA , SURDU LILIOARA
Published: July 2019

This paper presents aspects concerning the life cycle assessment of the electroconductive textile functionalized by
advanced RF plasma technology based on argon and oxygen gases and deposition of the metallic micro/nanoparticles. In
order to obtain the textiles with electroconductive properties, the preliminary plan consisted functionalization of the textiles
by using RF plasma technology based on argon and oxygen gases and processes for micro/nanoparticles deposition such
as foulard, direct printing, and thin film position. It was analyzed the life-cycle inventory (LCI) and was provided the study
for life-cycle assessment (LCA) using SimaPro software and Eco-indicator 99. In order to obtain the LCI, we used to input
and output technical data, from the plasma process, and the SimaPro software for generating the LCI and LCA. The input
data about raw material, energy, chemical substances, have been collected by direct measurements on machinery, device
log, and specifications of the equipment (technical books) and processes. The output data was obtained using SimaPro
software connected to internet-specific databases. The purpose of our research has been to study the life cycle
assessment of the electroconductive textiles functionalized by RF plasma technology in comparison with classical
functionalization treatments.