bluuebunny/crossref_metadata_2025 huggingface dataset:
The level of milk production jersey cows depending on genealogy
Authors: Sanova Zoya
Published: March 2021

Abstract. The purpose of the research. Was to study the milk productivity and reproductive abilities of Jersey cows in the context of bulls and their fathers. Object of research. Cows, bulls-fathers of the Jersey breed in the breeding reproducer, data from the “Selex” program. Results and practical significance. The results of evaluating the use of Jersey bulls by a set of characteristics are shown. Indicators of daughters of some bulls-producers are given; milk productivity and reproductive qualities. A wide range of characteristics was evaluated – from milk productivity and reproductive qualities, to health indicators (milk yield coefficient, milk yield rate, and animal body weight (exterior). It is shown that there is a sufficient spread of productivity values in the herd for some indicators, the best are the daughters of some bulls, and for others, the daughters of others. The best bulls of VJ Lutz, VJ Hihl and DJ Hulk with productivity of daughters more than 6000 kg, as well as the worst bulls of Q Hirse and VJ Lurak with yields below 6000 kg were identified. The percentage of fat in milk (more than 6.0 %) was higher in the daughters of Q Hirse, VJ Lutz. The coefficient of dairy cows depending on the bulls-producers ranged from 1267 (father VJ Zdzhorup) to 1575 kg (father VJ Herodot). The conducted research will allow selection and selection of bulls and cows taking into account the genetic trend in generations, and regulate the level of intensity of the selection process in the population. Scientific novelty. Breeding work in cattle breeding Kaluga region is to increase breeding value and enhance the productive qualities of Jersey cattle. For the first time in the region, a comprehensive assessment of imported Jersey cows on productive, reproductive and technological characteristics was given.
The impact of Sino-US trade friction on Sino-Russian soybean trade cooperation
Authors: Chen' Cyucze
Published: March 2021

Abstract. Since entering the 21st century, trade frictions between China and the United States have occurred frequently. In response to the escalation of the US provocation, China began to impose a 25 % tariff on US soybeans. The hindrance of Sino-US soybean trade has brought new opportunities for the development of Sino-Russian soybean trade. Purpose. This article analyzes the current situation of China-Russia soybean trade cooperation in the context of Sino-US trade frictions, and analyzes the current constraints and favorable opportunities in the development of the Sino-Russian soybean trade industry. Methods. The study used monographic, abstract-logical methods and the method of comparative analysis. Results. It can be said that Sino-US trade friction has objectively injected new momentum into Sino-Russian agricultural cooperation, and soybeans have become a new growth point in Sino-Russian agricultural cooperation. In the context of the “Belt and Road” initiative and the long-term trade competition between China and the United States, it is of great significance to further strengthen Sino-Russian agricultural cooperation and increase the level of agricultural trade represented by soybeans between the two countries. The scientific novelty of the research lies in the analysis of limited factors of influence and indication of a new direction of cooperation in the field of soybeans between the PRC and the Russian Federation.
Tata Kelola Pembiayaan Pendidikan di Pesantren Modern
Authors: Wahyuni Anisa , Hijaz M Ihsan Alhusaeni , Irawan Irawan
Published: March 2021

Tujuan penulisan kajian ini yaitu untuk mengungkap tata kelola pembiayaan di pondok pesantren modern berdasarkan filsafat empiris David Hume dan filsafat positif Auguste Comte. Lokasi kajian yaitu Pesantren Modern Ummul Quro Al-Islami Leuwiliang Bogor. Metode kajian adalah filsafat empiris. Maksud dari kajian ini menggunakan filsafat empiris yaitu kajian ini ditulis berdasarkan pengalaman penulis sebagai sumber dari pengetahuannya yaitu melalui pengamatan/observasi. Hasil kajian ini menunjukkan bahwa tata kelola pembiayaan pendidikan di Pesantren Modern Ummul Quro Al-Islami telah sesuai dengan standar lembaga pendidikan, semua bentuk pengecekan dan pelaporan sudah menggunakan kwitansi sebagai bukti yang valid. Monitoring dan evaluasi pengelolaan anggaran dilaksanakan oleh sekretaris yayasan dan disetujui oleh pimpinan yayasan. Faktor pendukung pembiayaan di Pesantren ini yaitu banyaknya donatur yang secara sukarela menghibahkan sebagian hartanya seperti mobil, gedung dan lain sebagainya sedangkan faktor penghambatnya yaitu banyaknya santri yang kehilangan kwitansi pembayaran spp. Pengelolaan pembiayaan di lembaga pendidikan islam merupakan salah satu hal yang penting, salah satu manfaatnya yaitu meningkatnya efektivitas serta efisiensi pengelolaan keuangan. Jika pengelolaan pembiayaannya tidak dikelola dengan baik maka akan menimbulkan permasalahan yang substansial.
MASKULINITAS DAN FEMINITAS KEPEMIMPINAN PENDIDIKAN ISLAM: KAJIAN DEFERENSIASI OTAK LAKI-LAKI DAN PEREMPUAN PERSPEKTIF NEUROSAINS
Authors: Rosyidah Aisyatur , Suyadi Suyadi
Published: March 2021

Sikap komunikatif terhadap anggota dianggap sebagai peluang yang besar bagi perempuan dalam mengisi sector publik. Namun ternyata, kelebihan sikap tersebut tidak menjamin bahwa perempuan dapat mengimbangi presentase keterlibatannya secara signifikan menyamai laki-laki. Berdasarkan data dari Kementrian Pendidikan Dan Kebudayaan tahun 2019/2020 bahwa jumlah kepala sekolah perempuan di tingkat sekolah menengah Indonesia berjumlah 9.516 dan kepala sekolah laki-laki berjumlah 26.167. Selanjutnya, perempuan sudah lebih dulu tertampar paradigma bahwa memimpin berarti membawa sesuatu yang berat dan penuh risiko yang bertolak dengan sifat dasar feminim. Namun seiring berjalannya waktu, perempuan mulai menunjukkan eksistensinya dengan keluar dari ranah domestik.  Ketercapaian para pemimpin perempuan membuat gaya baru dalam memimpin yang tidak hanya mengandalkan otokratis dari maskulinitas laki-laki. Perbedaan gaya memimpin antara laki-laki dengan gaya maskulinnya dan perempuan dengan feminimnya memberikan kesan yang berbeda bagi tiap anggota. Gaya kepemimpinan yang maskulin cenderung berorientasi pada ketercapaian tugas dan gaya kepemimpinan yang feminim cenderung mengutamakan hubungan kinerja dengan anggotanya. Perbedaan dari sifat dasar maskulin pada laki-laki dan femimim pada perempuan tidak hanya disebabkan oleh konstruk budaya setempat, teapi berdasarkan struktur fisiologis otak laki-laki dan perempuan. Untuk itu, penelitian ini diharapkan dapat memberikan kejelasan tentang perbedaan struktur otak manusia yang menyebabkan lahirnya tipologi dalam gaya pemimpin maskulin dan feminim untuk selanjutnya diharapkan dapat memberikan implikasi besar pada dunia pendidikan, khususnya pendidikan Islam.
SEJARAH PERKEMBANGAN MANAJEMEN LEMBAGA PENDIDIKAN ISLAM
Authors: Na'im Zaedun
Published: March 2021

The existence of Islamic education institutions in Indonesia is a reflection of the development of Islamic education, this is because through educational institutions how the implementation of Islamic education is designed and developed, but what is still a problem is from the aspect of management or management. This is due to the fact that many institutional management do not apply good management. Therefore this paper seeks to dig deeper into how the history of the management of Islamic educational institutions is, so that later it can become a foothold or reference in managing institutions in accordance with the characteristics of these institutions. In this study or discussion the writer uses qualitative research with a library research approach and this research is descriptive in nature. The author will collect data in the form of references from books, journals or other sources and the next stage is an in-depth analysis to be able to produce a final conclusion. The result of the review of this article is that the history and dynamics related to the management of Islamic education institutions in this country are very diverse and of course what is of concern is what concrete steps for educational institutions from the management aspect are still not good to become better, and in this case it is our job. together to provide input and moral support to stakeholders to continue to improve the management system of the educational institutions they manage
IMPLEMENTASI STRATEGI MARKETING MIX DALAM UPAYA MENINGKATKAN JUMLAH PESERTA DIDIK DI TK AL HUDA KOTA MALANG
Authors: Fadlilah Azizah Nurul , Masfiah Saidah
Published: March 2021

This research aims to explain the implementation of marketing mix strategy in an effort to increase the number of students in Al Huda Kindergarten malang. This type of research belongs to qualitative research. Data is collected using observation, interview, and documentation techniques. The data analysis step consists of data presentation, data reduction, and then drawing conclusions. The results showed that Al Huda Kindergarten successfully used a marketing mix strategy in an effort to increase the number of students. In this effort, the marketing mix strategy used in the form of 7P method, which consists of: product, price, place, promotion, people, physical evidence, and process. The products offered by Al Huda Kindergarten are Islamic religious-based schools and care about the environment with a superior program of junk blessings. The cost stipulated adjusts the economic level of the surrounding residents. The location of the school is strategic. Promotional activities are conducted with print media, online, and into the field. Quality human resources and continuous efforts to develop. The physical evidence of Al Huda Kindergarten has good infrastructure and is constantly updated. While the learning process is carried out using a group learning model based on the angles of the activity.
MANAJEMEN SARANA PRASARANA MUTU PEMBELAJARAN DI SMK NEGERI 1 REJANG LEBONG
Authors: Murniyanto Murniyanto , Siswanto Siswanto
Published: March 2021

Good management of infrastructure is expected to create favorable conditions for teachers and students to be in school. the management of infrastructure in SMK 1 Curup is already maximal. Strengths: Facilitate the teacher in delivering learning material, facilitate students in understanding the material, facilitate in obtaining educational information, increase students 'interest in reading, develop students' talents, facilitate the implementation of practicum, develop psychomotor training participants in well-available family classes, first-class housing that is always conducive and comfortable, building maintenance one year ago can minimize maintenance costs. Weaknesses: Maintenance of media is less effective, instructions for the use of media are often not requested by students, infrastructure is poorly controlled. Authors' expectations, For the use and maintenance of educational facilities and infrastructure, all school members need to pay attention to the rules and instructions that have been listed for the smooth creation of the learning process and have a sense of responsibility, need infrastructure that can be well maintained and minimize damage.
Peningkatan Mutu Sumber Daya Manusia Lembaga Pendidikan Isalm Berbasis Sustainable Development Goals Di Yayasan Pendidikan Anak Saleh Kota Malang
Authors: Sa'dullah Anwar , Supriyatno Triyo
Published: March 2021

The dynamics of the development of educational institutions in Indonesia cannot be stopped, let alone limit the rapid development of institutions. Not a few institutions have closed down due to the lack of interest in the community to send their children to school. The problem basically concerns the quality of the institution, especially human resources who play a role as the subject or manager of the institution. For quality institutions, it is certain that they will not be displaced by global developments and the demands of the community for quality education. The research method of this article is qualitative research with a descriptive analysis approach. This type of research is a case study with a multi-case design considering the choice of two research institutions even though one shelter, namely early childhood education and primary school Anak Saleh Malang City. The results showed that early childhood education has four strategies in improving the quality of human resources, including: training, professional development, career development, and performance appraisal. One of the four strategies has the theme of developing human resources through workshops on the responsibilities of employees in schools and families. Meanwhile, the Saleh Children Primary School has three strategies for developing human resources, namely: monitoring, evaluation and follow-up. Among the three strategies, one of the activity designs is the awarding of employees through employee and teacher months including the involvement of parents in follow-up programs. Keywords: Quality, Human Resources, SDGs, Saleh Children
STRATEGI MANAJEMEN HUMAS DALAM MENINGKATKAN CITRA MADRASAH DI MTs AL MAARIF 01 SINGOSARI MALANG
Authors: Maulidiyah Choirotul
Published: March 2021

This study originated from the author's observations on the phenomenon of change in MTs Al Maarif 01, which was originally founded in 1923 AD, the Madrasah which was named Misbachul Wathon which continued to develop with demands for rules and regulations, so on July 1 1959 AD it changed to Madrasah Stanawiyah.  Nahdlotul Ulama and continues to grow until now to become MTs Al Maarif 01 Singosari Malang.  Based on this phenomenon, the writer intends to reveal the public relations strategy in enhancing the image of Madrasah Tsanawiyah Al Maarif Singosari Malang with sub focus: Public Relations Management Strategies in improving the image of Madrasah Tsanawiyah Al Maarif 01 Singosari, supporting and inhibiting factors in improving the image of MTs Al Maarif 01 Singosari.This research uses qualitative research with the type of case study research.  Data collection techniques using interviews, observation, and documentation.  While the data analysis technique, researchers used three interconnected components, namely data reduction, data presentation, and drawing conclusions.  To obtain objective data, it is done checking the validity of the data by making continuous observations, triggering data sources, methods and theories, checking members, checking the adequacy of references.The results of the research that have been carried out show that: 1) public relations strategies in improving the image of Madrasah Tsanawiyah Al Maarif 01 Singosari, namely public relations working with all members in madrasas such as the principal, Deputy Curriculum, Student Assistant and other teachers and staff, and also  have a work program.  2) supporting and inhibiting factors in improving Madrasah Image: supporting factors a.  Big names of foundations and madrasah founders (the NU scholars in 1957) b.  Fulfillment of facilities and infrastructure c.  trusted by related agencies and trusted by the community d.  good cooperation from all Madrasah, Pesantren and student guardians e.  Assignment of assignments by the foundation in accordance with the experts.  Inhibiting factors, namely: a. There are activities that coincide with the pesantren b.  Home visit is not smooth because the guardian is far away (outside the city, outside the island) and limited time c.  There are limited funds.
SCHOOL CULTURE SEBAGAI TINDAKAN PREVENTIF DAN SOLUTIF DALAM MANAJEMEN KONFLIK DI SMK DARUL KAROMAH SINGOSARI
Authors: Kholilulloh M
Published: March 2021

In management studies, the presence of educational conflicts cannot be separated from the daily problems felt by managers of educational institutions. This conflict occurs because the school is a gathering place for a variety of complex characteristics and characteristics, which meet with interactions within the school environment. SMK Darul Karomah is one of the vocational schools in the Randuagung area, Singosari, Malang which has good conflict management. This SMK is different from schools in general, where this school has certain steps or strategies in overcoming and preventing conflicts among students, or conflicts that occur inside or outside the school. One of the conflict management strategies contained in SMK Darul Karomah is the existence of School Culture.Based on the cases taken, the formulation of the research problem is to describe how the form of school culture at SMK Darul Karomah and to describe how school culture is a preventive and solution action in conflict management at SMK Darul Karomah. In this study, the method used is qualitative research located at SMK Darul Karomah Randuagung. The data collection techniques used were observation, interviews and documentation. Data analysis was carried out by collecting data which was then selected and simplified according to research findings, by presenting data that could be drawn conclusions. The data validity checking techniques used by the author in this study include: credibility, transfrability, independence, and confirmability.The results of this study can be concluded that: 1) school culture at SMK Darul Karomah has a pesantrenan nuance, there are daily, weekly, monthly and annual activities considering that this vocational school is in the middle of Darul Karomah Islamic boarding school. 2) school culture as a preventive and solution action in conflict management at SMK Darul Karomah in the form of cultivating habits, ishlah, tabayyun and punishment with pesantren nuances.
OPTIMALISASI PEMASARAN DALAM MENGEMBANGKAN LEMBAGA PENDIDIKAN DI SEKOLAH DASAR ISLAM BAITUL MAKMUR MALANG
Authors: Suyono Suyono
Published: March 2021

The existence of educational institutions depens on public interst, so that school are required to build a good image and good reputation of their educational institutations. Building a good image and good reputation of school on public requires a marketing. The marketing is not only how to intrpduce but also how tomake a feedback in the form of a sesnse of belonging the school, so the relationship between educatonal institutions and stakeholders are is well.The purpose of the research are: First, to describe the existing marketing in Sekolah Dasar Islam Baitul Makmur Malang. Second, to describe marketing optimalization for developing institutions in Sekolah Dasa Islam Batul Makmur malang.This study is qualitative research, case study type or field research. The method for collection the data are: observation, interviews and documentation. The analysis of data use; 1) data collection; 2) data condensation; 3) data presentation; 3) verification. The cheking of data use credibility and dependability.The results of this study are: 1) The marketing which used by Sekolah Dasar Islam Baitul Makmur Malang is implementation marketing mix, incuding product, price, place, promotion, physical evidence, people, and proses. 2) The optimalization of marketing is by make a special policy of every element marketing mix which pack those element marketing mix on promotion.
Kebijakan Pemimpin Pondok Pesantren Hidayaul Mubtadi’in Kembang Singosari Malang Dalam Pengembangan Pendidikan Formal
Authors: Nur Alimi Mirza
Published: March 2021

In educational institutions, both formal and non-formal, the policy of a leader becomes the center of discussion and attention of experts, namely in terms of science itself and other sciences. Based on these facts, especially those related to the policies of the boarding school leaders have the right to all authority and responsibility that exist in the foundation, especially in formal education under its auspices. Therefore it is necessary to re-examine the policies of the Islamic boarding school leaders in the development of formal education, so that in the development of education it is not only in Islamic boarding school education.          Based on the cases taken, the formulation of the research problem is to describe how the policies of the leader of the Islamic boarding school Hidayaul Mubtadi'in Kembang in the development of formal education, and to describe how the policy making process of the leader of the Islamic boarding school Hidayaul Mubtadi'in Kembang in the development of formal education. This research is a qualitative research. Data collection was carried out by conducting observations, interviews and documentation. Data analysis was carried out by collecting data which was then selected and simplified according to the research findings, by presenting data that could be drawn conclusions. In this study, the data validity checking techniques used were credibility, transfrability, dependability, and confirmability              The results of this study can be concluded that: 1) The policy of the leader of the Islamic boarding school Hidayatul Mubtadi'in Kembang in the development of formal education is made in a way that is always side by side, in line and continues to collaborate with the school. the policies are also very good, and very supportive of the existing programs in schools. Planning any policies before the start of each year of the education period. Planning references are the government's vision and mission, vision and mission of the institutions and pesantren programs. Policy efforts include meetings to evaluate development programs, strengthening collaboration, and building creativity and innovation in entrepreneurship. Policies are made on the basis of deliberation and the existence of responsible parties, namely caregivers, administrators, school principals and all WAKA, 2) The process of making policies for the leadership of the Hidayatul Mubtadi'in Kembang Islamic boarding school in the development of formal education, namely receiving input and suggestions by considering conditions and situations, communicate intensively, and use the alternative dar'ul mafasid muqoddamu 'ala jalbil masholih in the rules of ushul fiqh, accompanied by holding meetings and deliberations.
PERAN KEPALA MADRASAH DALAM PELAKSANAAN MANAJEMEN PESERTA DIDIK DI MI NURUL YAQIN BULULAWANG MALANG
Authors: Nahdiyatid Diniyah Aulatun
Published: March 2021

The main objective of educational institutions is the output of their students. Therefore it requires good student management as well as the role of the principal in running and managing it. This research uses a descriptive research method with a qualitative approach. The purpose of this research is to describe in real terms the implementation of student management and to know the role of the principal in the management of students at MI Nurul Yaqin Bululawang Malang. Data collection techniques include: observation, interviews and documentation. The research subjects were school principals, student staff, teachers, PPDB committee heads, students and alumni of MI Nurul Yaqin Bululawang Malang. The results showed that: 1) the implementation of student management at MI Nurul Yaqin Bululawang Malang was quite good. This is evidenced by implementing the stages of student management properly even though there are some that have not been implemented. 2) the role of the head of the madrasah in the implementation of student management has been carried out properly in accordance with its role as educator, manager, administrator, supervisor, leader, innovator and motivator.
Peran Kepala Sekolah Dalam Memotivasi Kinerja GurU dI MTs Darun Najah Karangploso Malang
Authors: Qonitah Annafisatul
Published: March 2021

The efforts of the principal in motivating teacher performance are very important to be investigated, especially at MTs Darun Najah because there is high enthusiasm from the teachers in carrying out their duties, as well as the principal who is pro-active in carrying out his role to always motivate all teachers. Therefore, this study aims to explore the role of the principal and the efforts made by the principal in motivating teacher performance at MTs Darun Najah.Based on the research context above, the researcher has the aim of (1) To describe the role of the principal in motivating teacher performance. (2) To find out the efforts made by the Principal to motivate the performance of Teachers at MTs Darun Najah. The type of research used by the writer is descriptive qualitative, while the method for collecting data is the method of interview, observation, and documentation taken from the principal, teachers and employees. Then performed data analysis by means of data reduction, presenting data and drawing conclusions. And finally checking the validity of the data by correcting the research method used, double-checking the results of the report in the form of descriptive data and triangulation is carried out to ensure the objectivity of the research.From the research conducted, it can be seen that the principal of MTs Darun Najah school has played a good role in motivating the performance of teachers at MTs Darun Najah starting from their role as educator, manager, administrator, supervisor, leader, innovator, and motivator. Some of the efforts made by the principal in motivating teacher performance by creating a safe and comfortable work atmosphere, as well as providing rewards and punishments to teachers who excel and violate rules, and always provide messages that can foster teacher motivation at work.
KECURANGAN AKADEMIK: FRAUD DIAMOND, PERILAKU TIDAK JUJUR, DAN PERSEPSI MAHASISWA
Authors: Ramadhan Anggun Putri , Ruhiyat Endang
Published: March 2021

Academic cheating, especially those committed by students, is a worrying phenomenon that should not occur. Dishonest behavior is one of the factors causing the fraud. Pressure, opportunity and rationalization are other factors that cause students to cheat. The purpose of this study was to determine the analysis of diamond fraud p, dishonest behavior, and student perceptions influence academic cheating, the control variables used were religiosity and technological progress. This research approach is a mix method (mix methods). The object of research is Pamulang University S1 Accounting Study Program in odd semester 2018/2019 with a sample of 142 people. All questions are submitted via Google Drive. For data processing using SPSS version 22. The result of data processing requires diamond fraud to have a significant positive effect on academic fraud. There are 1.5% of students stating academic cheating related to the absence and collusion during exams, this is due to the pressure and ability of more than the individual student. And 3.9% of students are proven to have plagiarism when e-learning and writing papers, this is done because of the often wrong rationalization of unscrupulous students. Person of the student usually justifies what he usually does not accustom the right. Student perceptions and dishonest behavior did not have a significant effect on academic fraud. Keywords:   Fraud diamond; dishonest behavior; student perception; academic cheating
Karakteristik Perusahaan dan Pemilihan Kebijakan Akuntansi
Authors: Khairina Adilla , Novita Nova
Published: March 2021

This research focuses on the relationship between firm characteristics and the choice of accounting policies by examining their accounting-policy disclosure Agroindustrial companies registered in Southeast Asia are represented by Malaysia, Thailand and Indonesia. This research uses positive accounting theory and agency theory. The research investigates managersâ€™ decisions related to accounting methods using panel data from the year 2014-2018. This study uses a sample of Agro-industry companies in 3 countries in ASEAN during the 2014-2018 period.Thirty companies listed on Bursa Malaysia, Stock Exchange of Thailand and Bursa Efek Indonesia were analyzed by using random-effect model. The result shows that financial leverage and ownership concentration are significant determinants of accounting policy choice. However, this paper did not find a significant relationship between accounting policy choices and profitability, firm size, investment opportunity set, and assets-in-place. The results of the study were also influenced by global commodity market that is experiencing a decline in the last three years. Keywords:   ASEAN; Accounting Policy Choices; Firm Characteristics; Income; Agroindustry; Earnings Management
PENGARUH INTELLECTUAL CAPITAL, TATA KELOLA PERUSAHAAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA
Authors: Kalbuana Nawang , R A. Nugroho Budi , Yulistiani Nita
Published: March 2021

Earnings management is defined as earnings engineering activities / actions with certain objectives carried out by management. This research is expected to obtain empirical evidence of the influence of intellectual capital, corporate governance and audit quality in influencing earnings management in transportation companies and was listed on the Indonesia Stock Exchange in 2014-2018. Data was collected using a purposive sampling method and there were 14 companies that met the research criteria and carried out by testing the multiple linear regression hypothesis through the application of SPSS 23. In this study produced variables of intellectual capital, corporate governance and audit quality simultaneously have an influence on earnings management. While partially only intellectual capital variables that affect earnings management. Companies that are audited by large KAPs may not be able to limit the occurrence of earnings management actions. The large share ownership should be able to make the institutional control of operational activities, but the reality of institutional ownership is not able to limit the existence of earnings management. Theoretical implications expected from research are able to make intellectual capital as one indicator in measuring the occurrence of earnings management in future research.  Keywords: Intellectual Capital; Institutional Ownership; Managerial Ownership; Audit Quality; Earnings Management
ANALISIS PENGARUH KONSERVATISME AKUNTANSI DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PERUSAHAAN
Authors: Millah Zuhrotul , Luhgiatno Luhgiatno , Wahyuningsih Panca
Published: March 2021

The company's financial performance is an indicator of the company's success in generating profits. Conservatism is also closely related to the value of a company's assets because it includes a slowdown in revenue recognition leading to lower retained earnings and faster loss recognition. This study aims to analyze the effect of Accounting Conservatism and Capital Structure on Company Financial Performance on sub property, real estate and building construction service companies registered in May 2015-2017. In this study there are 26 data companies property, real estate and building construction with the number of observations for 3 years (2015-2017) as many as 78 research samples obtained by purposive sampling method. Data collection method is done through documentation study. The data analysis technique used is multiple regression analysis. The results of this study indicate that accounting conservatism has no effect on financial performance while capital structure has an effect on financial performance. The use of corporate debt will be able to reduce the amount of tax borne by the company, so that the reduced tax borne by the company will improve the company's performance in terms of profitability. Keywords : Accounting Conservatism; Capital Structure; Financial Performance
RELEVANSI NILAI INFORMASI AKUNTANSI ALTERNATIF SERTA IMPLIKASINYA TERHADAP PROSES PENGAMBILAN KEPUTUSAN INVESTASI DENGAN MENGGUNAKAN SEQUENTIAL EXPLANATORY MIXED METHOD
Authors: Nugroho Mada Purwanto Wahyu , Syifaudin Ahmad
Published: March 2021

Distortion of information is one of the inherent accounting risks in financial statements. Financial statements are one of the fundamental sources of information that can be used in investment decision making in the Indonesia stock exchange. If investors use this information, then investors also have the same risk that is the distortion of information contained in financial statements. This research tries to test whether stock prices can be more explained through alternative accounting information or information contained in financial statements. This research was conducted using a sequential explanatory mixed method. Using data on companies listed in the Business 27 index, tested using path analysis through multiple regression models, the results of this research indicate that alternative accounting information has not been able to explain variations in stock price changes compared to accounting information contained in financial statements. Meanwhile, the results of the analysis using qualitative data indicate there is a match between the results of quantitative analysis and qualitative analysis. Keywords: Value Relevance; Alternative Accounting Information; Investment Decisions
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SUSTAINABILITY REPORTING
Authors: Nutriastuti Nutriastuti , Annisa Dea
Published: March 2021

This study aimed to get empirical evidence about the influence of Corporate Social Responsibility Disclosure and Quality Audit to Corporate Sustainability Reporting. Corporate Social Responsibility Disclosure was proxied by CSRDI (Corporate social responsibility disclosure index) based on indicators GRI 2016. Audit quality was proxied by big-four accounting firm or non big-four and measured by a dummy variable. The level of Corporate Sustainability Reporting disclosure measured through Sustainability Report Disclosure Index (SRDI) is expressed by comparing the number of disclosures by the company with a number of standar disclosure of the Global Reporting Initiative (GRI) 2016 index. The type of research is an associative quantitative research with the determination of samples testing purposive sampling method, of obtaining samples based on certain criteria. The data used is secondary data collected through companies listed on The Indonesia Stock Exchange. Hypothesis testing is done by technique, classic assumption test analysis and multiple linear regression test analysis used in this study to answer the main problem of research. The data collecied, then processed and analyzed using the program SPSS 25.0 for windows. The result of this study indicate that Corporate Social Responsibility has a significant positive effect on Corporate Sustainability Reporting. Audit Quality has no significant positive effect on Corporate Sustainability Reporting. SIZE has no significant positive effect on Corporate Sustainability Reporting. Simultaneous hypothesis testing shows that Corporate Social Responsibility, Audit Quality and SIZE together have a significant positive effect on Corporate Sustainability Reporting.
PERBANDINGAN TARIF JASA RAWAT INAP MENGGUNAKAN METODE TRADITIONAL COSTING DAN ACTIVITY BASED COSTING (STUDI KASUS RS JAMBI)
Authors: Zifi Meliza Putriyanti , Renaldo Zainal Arifin , Salsabila Raihania
Published: March 2021

This study aims to find out how to implement the activity based costing method as the basis for determining the rates of inpatient services at Jambi Hospital. In conducting this research, the method used by the writer is quantitative descriptive method. Based on the results of the study, the tariff setting uses the activity based costing method to produce cheaper rates for VIP, Class I, and Class II, while generating more expensive rates for Class III compared to the rates set by Jambi Hospital. Rates for inpatient services with an activity based costing method for VIP Rp 670.435, Class I Rp 431.491, Class II Rp 373.275, and Class III Rp 331.508.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENETAPAN TINGKAT DISKONTO DALAM ADOPSI METODE EKUITAS
Authors: Abdullah Mei K
Published: March 2021

This study aims to obtain empirical evidence of the effect of firm size, profitability, and leverage on the determination of the discount rate when the adoption of equity method. Firm size is measured by using natural logarithm of total company asset, Profitability is measured by Return on Equity (ROE), and Leverage is measured by Debt to Equity (DER). The discount rate is measured by the discount rate set by the company. The population in this study is a company listed Indonesia Stock Exchange during the year 2015-2016. The research data is obtained from the company's financial report on Bursa Effek Indonesia during the year 2015-2016. Pursuant to purposive sampling method, the sample obtained as many as 208 companies during 2015-2016. The hypothesis in this study was tested using multiple regression. The result of firm size analysis has negatif and not significant influence to the determination of discount rate and profitability and leverage analysis has positif and significant effect on the determination of discount rate at the time of adoption of equity method.
DAMPAK DANA DESA TERHADAP PEMBANGUNAN DESA DAN PEMBERDAYAAN MASYARAKAT DESA (STUDI KASUS PADA DESA CIBITUNG KECAMATAN SAGARANTEN KABUPATEN SUKABUMI)
Authors: Firmansyah Deri , Susetyo Dwinanto Priyo , Sumira Mira
Published: March 2021

The priority of village funds is used to finance the implementation of village programs and activities in the field of village development and village community empowerment. The development and empowerment of village communities can be carried out well if the management of village funds is carried out in a transparent, accountable, orderly and disciplined budget as well as the participation of various parties. The purpose of this study was to determine the effect of village funds on village development and village community empowerment (Case Study in Cibitung Village, Sagaranten District, Sukabumi). The research method used in this research is the mix method. The object of this research is the people of Cibitung Village, Sagaranten Sukabumi District, the sampling technique in this study was determined by quota sampling of 110 respondents. For statistical analysis simple linear regression analysis is used, the coefficient of determination and to test the hypothesis the t test is used. Based on the results of research and data analysis that has been done, the test results are obtained that the management and distribution of village funds on target can have an impact on the progress of village development and empowerment of rural communities so as to encourage the development of community independence and increase the welfare of village communities.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE BISNIS SYARIAH BUS DI INDONESIA
Authors: Eliana Eliana , Nurhayati Nurhayati , Ayumiati Ayumiati
Published: March 2021

The implementation of bad corporate governance does not only occur in the world's leading companies but in Indonesia also found several similar cases that befell several banks, namely Citibank and Bank Mega, both of these banks are known to violate the implementation of Good Corporate Governance which results in large losses and of course an impact on economic development. This study aims to determine the effect of company size, leverage, and profitability on the implementation of GCGBS in Islamic commercial banks in Indonesia. The sample used was 11 Islamic commercial banks.Regression test results explain that company size and leverage have no significant effect on the implementation of GCGBS in Islamic commercial banks, profitability has a positive and significant effect on the implementation of good corporate governance in Islamic business in Islamic commercial banks in Indonesia.
ANALISIS CREDIT SCORING DAN FAKTOR-FAKTOR YANG MEMPENGARUHI NPF PEMBIAYAAN MURABAHAH PADA PT BANK MUAMALAT INDONESIA
Authors: Nurrizqi Rahmadania Siti Aisyah , Nurismalatri Nurismalatri
Published: March 2021

Credit scoring is a tool for predicting the financial risk of loan customers and helping banks in analyzing new loans to be provided to customers which is useful for strengthening the credit risk management system. The purpose of this study was to determine how the application of the credit scoring model in mortgage financing or sharia housing in Muamalat banks and to determine the factors that influence murabahah financing Non Performing Financing (NPF). The research method used is descriptive research and quantitative research. The results of the first part of the study indicate that the credit scoring model has become a explanatory variable or potential indicator that has been used by Muamalat banks since 2013 in making mortgage loan decisions. There are 12 assessment parameters based on risk weights in them. The results of the second part of the study show that the rupiah exchange rate has a positive effect on NPF of murabahah financing, while inflation and GDP have no effect on the NPF of murabahah financing
Analisis Pengaruh Profitabilitas, Leverage dan Likuiditas terhadap Financial Distress
Authors: Rahma Ayumi
Published: March 2021

Financial Distress merupakan suatu kondisi yang terjadi sebelum kebangkrutan. Kondisi ini perlu diketahui sejak dini agar tindakan-tindakan perbaikan dapat diambil sehingga kebangkrutan bisa dihindari. Salah satu cara untuk dapat mendeteksi financial distress adalah dengan menggunakan rasio keuangan seperti profitabilitas, leverage dan likuiditas. Untuk itu, penelitian ini bertujuan untuk menguji secara empiris pengaruh profitabilitas, leverage dan likuiditas terhadap financial distress. Penelitian ini menggunakan perusahaan yang terdaftar pada sub sektor transportasi yang terdaftar di Bursa Efek Indonesia periode 2014-2019. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Pengujian hipotesis dilakukan dengan menggunakan regresi logistik. Hasil pengujian dalam penelitian ini adalah profitabilitas dan leverage memiliki pengaruh negatif terhadap financial distress. Di sisi lain, likuiditas tidak terbukti memiliki pengaruh yang signifikan terhadap financial distress.
Likuiditas, Solvabilitas dan Aktivitas Berpengaruh terhadap Profitabilitas pada Perusahaan Subsektor Perdagangan Eceran
Authors: Indrayani Lioni
Published: March 2021

This study aims to examine the effect of Current Ratio (CR), Debt to Total Asset Ratio (DAR), (TATO) to Return On Asset (ROA) of retail trade sub-sector companies. The population in this research is financial statements from retail trade sub-sector companies listed on the Indonesia Stock Exchange period 2012-2018. While the sample of this research was determined by purposive sampling. This research uses E-Views to analyst data panel regression with Fixed Effect Model (FEM). The result of the research showed Current Ratio (CR) has no effect on Return on Asset (ROA), Debt to Total Asset Ratio(DAR) and Total Asset Turn Over (TATO) had a significant positive effect on Return on Asset(ROA).
The Size of The Company is Moderating Earning Aggresiveness and Return on Asset on The Leverage
Authors: Malau Melinda
Published: March 2021

This study aims to examine and analyze whether earning aggresiveness affects the leverage, return on asset affects the leverage, the size of the company can moderate the effect of earning aggresiveness on the leverage, the size of the company can moderate return on asset on the leverage. The sample used in the study was 500 observations using data from manufacturing companies for the period 2014-2018. The first model is without moderation variable, while the second model is with moderating variable. The results of the first model and second model show that earning aggressiveness has a significant positive effect on the leverage. Return on asset has a significant negative effect on the leverage. Size strengthens the effect of earnings aggressiveness on the leverage. Size strengthens the effect of return on asset on the leverage. In making investment decisions, investors must evaluate the quality of earnings reporting.
Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Debt to Equity Ratio terhadap Konservatisme Akuntansi
Authors: PURWASIH DESY
Published: March 2021

Penelitian ini bertujuan untuk  menguji pengaruh pengaruh mekanisme corporate governance, ukuran perusahaan dan debt to equity ratio terhadap konservatisme akuntansi (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Penelitian ini adalah penelitian dengan pendekatan assosiatif kausalitas dengan menggunakan data kuantitatif yang dapat diolah atau dianalisis menggunakan teknik perhitungan statistika. Hasil penelitian : proporsi komisaris independen tidak berpengaruh terhadap konservatisme akuntansi, dengan nilai signifikansi sebesar  0.3797 >  0.05 dengan nilai thitung sebesar 0.887351 < ttabel sebesar 1.6579.  Kepemilikan manajerial tidak berpengaruh terhadap konservatisme akuntansi, dengan nilai signifikansi sebesar 0.5221 >  0.05 dengan nilai thitung sebesar 0,645218 < ttabel sebesar 1.6579. Kepemilikan institusional berpengaruh terhadap konservatisme akuntansi, dengan nilai signifikansi sebesar 0.0274 <  0.05 dengan nilai thitung sebesar 2,281724 >  ttabel sebesar 1.6579. Ukuran perusahaan berpengaruh secara signifikan dengan arah koefisien negatif terhadap  konservatisme akuntansi,dengan nilai thitung sebesar 2,114761 > ttabel sebesar 1.6579, sehingga penelitian ini menunjukkan. DER berpengaruh secara signifikan dengan arah koefisien negatif terhadap konservatisme akuntansi, nilai signifikansi sebesar 0.0211 <  0.05 dengan nilai thitung sebesar 0.2372741 < ttabel sebesar 1.6579. Kesimpulan : proporsi komisaris independen dan kepemilikan manajerial tidak berpengaruh terhadap konservatisme akuntansi, kepemilikan institusional berpengaruh positif signifikan terhadap konservatisme akuntansi ,debt to equity ratio dan ukuran perusahaan berpengaruh negatif signifikan terhadap konservatisme akuntansi. Proporsi komisaris independen, kepemilikan manajerial, kepemilikan institusional, ukuran perusahaan dan debt to equity ratio secara bersama-sama berpengaruh signifikan terhadap konservatisme akuntansi.
Pengaruh Rasio Keuangan Terhadap Profitabilitas Bank
Authors: Sumbayak Eko Leonardo , Manda Gusganda Suria
Published: March 2021

Krisis ekonomi pada tahun 2008, memiliki dampak yang cukup besar terhadap bank-bank di Indonesia, seperti menurunnya perolehan profitabilitas bank dikarenakan meningkatnya kredit macet serta berkurangnya keinginan masyarakat untuk menabung dan melakukan kredit. Besarnya perolehan profitabilias suatu bank, bisa dijadikan sebagai penilaian atas kinerja bank. Penelitian ini bertujuan untuk mengetahui pengaruh Capital Adequancy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional Pendapatan Operasional (BOPO), Net Performing Loan (NPL), Net Interest Margin (NIM), dan Inflasi terhadap Return On Assets (ROA) pada bank BUMN periode 2008-2018. Metode penelitian yang digunakan adalah metode kuantitatif. Penelitian ini menggunakan data sekunder berupa laporan keuangan per triwulan bank BUMN periode 2008-2018, yang diambil dari web resmi masing-masing bank BUMN. populasi pada penelitian ini adalah bank  BUMN, dan teknik sampling yang digunakan adalah sampling total/sensus. Alat untuk mengolah data menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa secara simultan, Capital Adequancy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional Pendapatan Operasional (BOPO), Net Performing Loan (NPL), Net Interest Margin (NIM), dan Inflasi berpengaruh secara signifikan terhadap Return On Assets (ROA) bank BUMN periode 2008-2018. Secara pasrsial, Capital Adequancy Ratio (CAR) dan Inflasi tidak berpengaruh secara signifikan terhadap Return On Assets ( ROA) pada bank BUMN. Sedangkan Loan to Deposit Ratio (LDR), Biaya Operasional Pendapatan Operasional (BOPO), Net Performing Loan (NPL), dan Net Interest Margin (NIM) berpengaruh secara signifikan terhadap Return On Assets (ROA) bank BUMN.