bluuebunny/crossref_metadata_2025 huggingface dataset:
Optimalisasi Pengelolaan Pertanian Terpadu Guna Mendukung Terwujudnya Desa Mandiri Energi di Desa Sokawera, Kabupaten Banyumas
Authors: Hadi Sapto Nugroho , Widiyawati Ida , Furqon Furqon
Published: July 2020

Most residents in Sokawera Village work as farmers. Population income figures are relatively low, averaging less than IDR 10,000/capita/day. Sokawera village has local potentials that have not been optimally managed, namely independent cattle farms and smallholder coconut plantations. The aim of this activity is to empower the community to optimize the management of eco-friendly integrated agriculture sourced from local potential to support the realization of an energy self-sufficient village. The strategy used in this activity is through the PRA (Participatory Rural Appraisal) approach through the methods of education, training, demonstration plots, and assistance and are equipped with learning techniques while working (learning by doing). This activity began with the implementation of extension activities and transfer of knowledge about the benefits of eco-friendly integrated agriculture, training on the making and utilization of local resources to support the optimization of the management of eco-friendly integrated farming systems such as cattle dung into biogas, biogas waste into liquid and solid organic fertilizers, and coconut shell waste into liquid smoke biopesticides, training in making demonstrations and plots (demonstration plots) of healthy vegetable cultivation, training in processing local agricultural products into value-added products, and training in product marketing strategies through the design and manufacture of attractive product packaging. This activity provides knowledge and skills to the target community regarding the management of local potential such as cow dung waste and coconut shell to optimize environmentally friendly integrated agriculture. This activity is also a starting point for the realization of an energy self-sufficient village. Biogas which is processed from livestock manure is used successfully to replace LPG.
Strategi Penguatan Potensi Desa dengan Karakteristik Degradasi Lahan di Desa Panggung Duwet, Kabupaten Blitar
Authors: Santoso Wahyu , Priyadharshini Rossyda , Maroeto Maroeto
Published: July 2020

The purpose of the Student Study Service Programs are 1) Synergizing socio-cultural local wisdom with community economic characteristics for preventing degradation of agricultural land through the KKN program. 2) Formulate strategies to increase the potential of villages towards developed and independent villages. The method of collection is done in two kinds, namely primary data by means of surveys, questionnaires and interviews with the village secretary, village apparatus, community leaders, farmer groups and residents around of Panggung Duwet Village’s related to the KKN program, and secondary data in the form of well-documented data such as Blitar Regency in the Numbers, Kademangan District in the Numbers as well as the Report on the Implementation of the Village Administration and/or the Report on the Accountability of the Panggung Duwet Village’s in 2018. The data analysis method was conducted using the social intervention and SWOT analysis approaches. The results of the implementation of the Student Study Service Programs in Panggungduwet Village, Kademangan District are implemented into a work program that is greening, processing waste into organic fertilizer and crafts, processing food commodities such as corn silk syrup, cassava donuts and cassava chips. Analysis of the village situation shown still has weaknesses, namely lack of water supply, especially in the dry season, especially agriculture in line with the opportunities that exist, namely seeking organic fertilizer by utilizing waste and wood sawdust crafts for sale so that the potential is expected to be a catalyst for village development to become advanced and independent. The existence of the Student Study Service Programs can leave a good impression so that the community is willing to begin to change the bad behavior of agricultural land management that ignores the rules of conservation and increased knowledge and skills of processed waste and food processed in order to improve the economic welfare of the community.
Pengembangan Usaha Minyak Kelapa Tradisional untuk Meningkatkan Pendapatan IKM Desa Posso, Kabupaten Gorontalo Utara
Authors: Azis Rosdiani , Akolo Ingka Rizkyani , Pomalingo Moh. Fikri , Staddal Ikrima
Published: July 2020

Posso is one of the villages which is located in Kwandang sub-district, North Gorontalo, Province of Gorontalo. It has the potential of coconut plantations with a production capacity of around15,000 coconuts/month. In order to increase the potential of village, the government formed a jointly successful SMEs that are produces traditional coconut oil. The purpose of this activity is to develop a traditional coconut oil business to increase SMEs incomes. The method applied are technology transfer, provision of tools, application of technology and production assistance. Based on the results showed activities obtained training results of packaging design and packaging process that is good and proper nd business management can improve partners' skills in designing attractive packaging and able to manage this business. After this coconut oil business development’s activity, it produced knowledge about the fermentation method in making oil, how to operate coir peeling tools with a chicken paw method, management of a traditional coconut oil processing business, and an increase in partner assets which oil production increased to 150 L or around 200 bottles a month. Overall, this program is well implemented and has benefits for SMIs, especially in developing a successful SME business together.
A abordagem de jogos educacionais nos livros didáticos de matemática
Authors: Melo Alice Juliana Garcia de , Marcatto Flávia Sueli Fabiani
Published: July 2020

Este artigo apresenta uma investigação sobre como os livros didáticos de Matemática, do Ensino Fundamental II, aprovados pelo Programa Nacional do Livro Didático (PNLD) de 2017 apresentam e prescrevem a utilização dos jogos didáticos. Metodologicamente a pesquisa é de cunho qualitativo, onde foram analisados o conteúdo de cinco das onze coleções do PNLD considerando as seguintes categorias: Jogos de Aplicação, Curiosidades, Material Didático e Situação-Problema. Para este trabalho selecionamos os Jogos de Aplicação e Curiosidades, categorizados em jogos de estratégia, de conhecimento, pré-instrucionais, coinstrucionais e pós-instrucionais. No material avaliado prevalecem os jogos de aplicação inseridos, na maioria das vezes, ao final da seção do livro didático como uma forma de aprofundamento do conteúdo em estudo.
Razonamiento de estudiantes de bachillerato ante una situación binomial
Authors: Begué Nuria , Batanero Carmen , Gea María M. , Díaz-Levicoy Danilo
Published: July 2020

O objetivo do trabalho foi avaliar a compreensão intuitiva da distribuição binomial de estudantes do ensino médio. São analisadas as respostas de 127 estudantes de espanhol a uma tarefa na qual eles devem fornecer quatro valores prováveis da distribuição binomial e justificar os valores fornecidos. A média e a faixa dos quatro valores em suas respostas são analisadas e os argumentos são classificados seguindo uma metodologia de análise de conteúdo. A maioria dos estudantes fornece valores cuja média e faixa estão na faixa aceitável, mostrando o raciocínio distributivo. Entre os argumentos corretos, destacamos aqueles baseados na estimativa correta de probabilidade, por meio de uma atribuição de frequências (56,7% dos estudantes) e a observação da convergência e variabilidade da variável (40,2%). Encontramos argumentos incorretos, como viés de equiprobabilidade ou crenças errôneas sobre a aleatoriedade. Cerca de 22% não conseguem justificar a resposta.
Algumas técnicas de resolução das equações diofantinas do primeiro grau a duas incógnitas em Z
Authors: Doumbia Cheick Oumar , Carvalho Geciara Da Silva , Almouloud Saddo Ag
Published: July 2020

Este trabalho tem por objetivo evidenciar técnicas de resolução de equações diofantinas visando valorizar os axiomas, teoremas e propriedades desenvolvidos ao longo do curso de licenciatura em matemática, tais como, axioma da escolha, teorema de Euclides, teorema de Bézout, teorema de Gauss, congruências etc. Consideramos nesta pesquisa que existem técnicas eficazes de resolução destas equações que não emergem nas praxeologias pessoais dos estudantes. Dentro de uma perspectiva qualitativa, fizemos uma análise institucional sob o olhar da Teoria Antropológica do Didático. A experimentação evidenciou que existem técnicas que os alunos têm conhecimentos necessários para aplicar. Mas, devido às práticas de classe, eles privilegiam as técnicas tentativa e erro, Algoritmo de Euclides / Teorema de Bézout / Teorema de Gauss, embora elas não se mostrassem sempre eficazes para obtenção das soluções de equações diofantinas lineares de 1º grau em Z. Portanto, faz-se necessário uma reorganização e rearticulação dos conhecimentos dos estudantes para que possam ampliar suas organizações matemáticas de modo que elas se tornem eficazes na resolução de problemas que envolvem as equações diofantinas.
ANALISIS PENGARUH VOLUME PERDAGANGAN SAHAM TERHADAP RETURN SAHAM PADA PERUSAHAAN PERAIH PENGHARGAAN ANNUAL REPORTING AWARD (ARA)TAHUN 2014
Authors: Firmansyah Hamdan , Hadijono Sri
Published: July 2020

Participation in the Annual Report Award 2014 is a manifestation of Good Corporate Governance and can be a means for companies to obtain input from various sources on how well the annual report and at the same time strengthen the company's presence in the industrial communities. The purpose of this study was to determine the effect of the volume of stock trading on stock return on the award-winning Annual Report Award (ARA) companies in 2014. It also determined empirically whether there were differences in the volume of stock trading and stock returns before and after the announcement of the Annual Report Award ( ARA) in 2014. The approach and type of this research was quantitative descriptive. The population in this study were the companies that became the winner of the award Annual Report Award (ARA) year 2014. The sample was the company went public listed on the Indonesia Stock Exchange (BEI) award recipient Annual Report Award (ARA) in 2014, as many as 11 companies. Data used by the author was secondary data, where the data was taken in the form of the annual closing price of those companies. As the announcement of ARA held on October 16, 2014, the period of this study conducted over 10 days, five days before the announcement (D - 5), and 5 days after the announcement (D + 5). The results showed that the t test for variable stock trading volume on stock returns had t count of -1.229 with a significant level of 0.222 where the sig value is greater than 0.05 (0.222> 0.05), it can be concluded that there is no significant effect on the correlation between the volume of stock trading on stock returns of the companies. The average mean trading volume of shares of the companies prior to the announcement was 0.0003782 compared to 0.0003703, after the announcement. It showed a decreasing of 0.00000795. It can be concluded that there were differences in the volume of stock trading company's award-winning Annual Report Award (ARA) in 2014 before and after the date announcement. The average stock return prior to the announcement was 0.0006284 and the average stock return after the announcement was 0.0044502. It increased by 0.0038218. It was concluded that there were no differences in stock returns of ARA award-winning companies in 2014 before and after the date of announcementKeywords: Good Corporate Governance, Annual Report Award, the volume of stock trading, stock returns
ANALISIS PENGARUH UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PERUSAHAAN LQ45
Authors: Gonawan Steven Habel , Trihastuti Adiati
Published: July 2020

ABSTRACTCompetition in the business, making each company seeks to improve performance so that all the company's goals can be achieved. The main task of the company management is to determine the target capital structure which included a proportion of funding by the company's debts. One measure of success in the management of the company is profitability. LQ 45 group are a group of the company's shares that are of interest and concern to investors. The purpose of this study is determine significant influence partially and simultaneously company size and capital structure on profitability in LQ45 company. This research is causality using a quantitative approach. This study design using the design of quantitative research methods. This research was conducted in LQ45 companies listed on the Indonesia Stock Exchange, when the study was conducted in January-April, 2016. The population in this study are LQ45 companies listed on the Indonesia Stock Exchange. The research sample used are LQ 45 companies on the Indonesia Stock Exchange 2011-2014 period. The sampling technique used is sampling non-probability. The sampling method in this study using purposive sampling method. Data were analyzed using linear regression. Based on the analysis, it can be concluded that the variable company size and its capital structure has a significant influence simultaneously and partially on profitability in the LQ45 company. It is known from the value of F (significance level) at t is smaller than ? (0.05). Keywords: company size, capital structure, profitability
AUDIT SUMBER DAYA MANUSIA TERHADAP KINERJA GURU DI SMK NEGERI 1 KEMLAGI MOJOKERTO
Authors: Kurniawan Deni , Bhayangkara I.B.K.
Published: July 2020

ABSTRACTHuman resources are one of the important factors in increasing the ability of productivity to maintain and restore school probabilities. Schools must also pay attention to the level of teacher satisfaction so that teachers can work productively. The productivity of a school is influenced by various factors, one of the important factors is the quality of human resources owned. Began degan (recruitment) based on (job description). To determine the compensation that is given up to human resource maintenance activities (1) To find out and identify problems related to human resource management in the implementation of teacher performance appraisal in the State High School 1 Kemlagi Mojokerto (2) To find out the Role of HR Audit (human resources) in evaluating teacher performance at SMK Negeri 1 Kemlagi Mojokerto (3) Providing recommendations that might be used for HR function at SMK Negeri 1 Kemlagi Mojokerto. This research belongs to the type of evaluative research, and the suitable research approach is descriptive qualitative, which is supported by quantitative data collection through structured interviews or, questionnaires, observations and documentation (1) SMKN has not been maximized in providing facilities for the learning process to participants students (2) SMKN is still lacking in many shortcomings and weaknesses obtained from the findings to be improved (3) Not all the teaching material facilities have been fulfilled in the classroom. Keywords: Evaluation, Human Resources, Teacher Performance
ANALISA DAMPAK REVALUASI ASET TETAP BERDASARKAN PERATURAN MENTERI KEUANGAN NO.191/PMK.010/2015 TAHUN 2015 DALAM PERHITUNGAN BEBAN PAJAK PENGHASILAN (Studi Kasus Pada Pt. XYZ di Mojokerto)
Authors: Syukroni Muhammad Amar , Hwihanus Hwihanus
Published: July 2020

ABSTRACTThis research discusses the implementation of revaluation of fixed assets by taking a case study at PT. XYZ in 2015. PT. XYZ is a company engaged in industrial services for a variety of special works of metals and metal goods. PT. XYZ conducts revaluation of fixed assets for taxation purposes. Tax regulations which are the basis for the revaluation of fixed assets at PT. XYZ is PMK 191 / PMK.010 / 2015, PMK 233 / PMK.03 / 2015, and PMK 29 / PMK.03 / 2016. The research method used is descriptive qualitative with the aim to determine the application of PMK 191 / PMK.010 / 2015 to the implementation of revaluation of fixed assets at PT. XYZ and the impact on the financial statements. The results of this study are the revaluation of fixed assets by PT. XYZ is in accordance with applicable tax regulations. Impact arising on the financial statements of PT. XYZ is an increase in the balance of fixed assets, equity, tax debt, and a decrease in the ratio of debt to equity. Tax implications that arise are PT. XYZ must pay taxes on revaluation of Rp 251,006,279. Depreciation expenses which increase due to increasing value of fixed assets are a deduction from operating income in the calculation of corporate tax expenses. However, it should also be considered that revaluation creates new costs, including appraisal services fees and Final Income Tax debt. Keywords: revaluation of fixed assets, taxes, PMK 191 / PMK.010 / 2015, financial statements
PERANAN SISTEM INFORMASI AKUNTANSI DALAM PROSEDUR PENGGAJIAN UNTUK MENINGKATKAN PENGENDALIAN INTERN PADA CV. MARGA SARANA ABADI SURABAYA
Authors: Pamungkas Bagas Prayoga Septian , Hariyanto Sugeng
Published: July 2020

ABSTRACTThe purpose of this study was to determine how the application payroll accounting system on a CV . Marga Sarana Abadi Surabaya and to determine whether the payroll accounting system adopted by the company can assist management in internal control salary. This type of research is a kind of descriptive research that uses primary data such as interviews with the companies and the secondary as the organizational structure . Data was collected using observation , interview , and literature . Data analysis method used is descriptive method . This research was conducted in the office CV. Marga Sarana Abadi Surabaya is located in Jl . Kedung Asem PN - 01 Ruko Pondok Nirwana Surabaya and the time the study began in May 2016 until the completion of this thesis. The results of this study indicate that the accounting system applied to CV . Marga Sarana Abadi Surabaya to handle payroll and wages have been sufficient to help the company management in internal control salaries. This is good because the company employs a staff of various levels and the number of fairly and rewarded for their services in the form of salary , so the company must have an effective accounting system . Keywords : payroll , internal control , accounting information systems
ANALISIS EFISIENSI DAN EFEKTIVITAS MANAJEMEN MODAL KERJA DALAM MENINGKATKAN PROFITABILITAS PADA PERUSAHAAN KELOMPOK INDUSTRI OTOMOTIF DI BURSA EFEK INDONESIA
Authors: D. Pipy Carolla Chyntia , Hidayat M. Taufiq
Published: July 2020

ABSTRACTWorking capital is very important for the company. Companies that do not have adequate working capital would be difficult to carry out its activities. Without sufficient working capital, a company will lose the opportunity to improve the quantity and quality of the product. Working capital has a very vital role for the survival of a company in achieving the aim of gaining profit. This study aims to determine the effect of working capital turnover, turnover of cash, accounts receivable turnover and inventory turnover on profitability, simultaneously or partially. The sample in this study is the automotive industry companies in the Indonesia Stock Exchange. The data used are the financial statements of the period 2010 to 2014. The data analysis technique used is multiple linear regression, F test and t test. The results showed that the turnover of working capital, cash turnover, receivable turnover and inventory turnover simultaneously affect the profitability. Working capital turnover did not affect the profitability. Cash turnover did not affect the profitability. Accounts receivable turnover affect the profitability. Inventory turnover affect the profitability. Keywords:     working capital turnover, cash, accounts receivable, inventory, profitability
ANALISIS KINERJA KEUANGAN PERUSAHAAN MENGGUNAKAN ANALISIS RASIO KEUANGAN DAN COMMON SIZE (Studi PT. Sekar Bumi Tbk. , PT. Sekar Laut Tbk. dan PT. Mayora Indah Tbk. Periode 2011 - 2014 periode 2011 - 2014)
Authors: Lupitasri Nur Indah , Hidayati Cholis
Published: July 2020

ABSTRACTPT. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk is some food company that manufactures and sells consumer goods - day. The three companies are competing to increase its profit and to conduct its business expansion. Is inseparable from the three companies that are required to assess each year whether the financial statements are already meet the standard conditions of the financial performance of companies using financial statement analysis. For that conducted research at PT. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk with the aim of analyzing the results of the company's financial performance when seen from the analysis of the financial statements of these companies. The financial statements of the three companies are measured using financial ratios of liquidity ratios, activity ratios, solvency ratios and profitability ratios as well as using common size analysis. From the analysis conducted is as follows ratio of the financial statements. Sekar Bumi Tbk. PT Sekar Laut, Tbk. and PT Mayora Indah Tbk shows the average - average financial performance is good. Keyword: Financial Statement Analysis, Financial Performance
ANALISIS ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDESA) SEBELUM DAN SESUDAH PENERAPAN UNDANG-UNDANG NOMOR 6 TAHUN 2014 DI KABUPATEN JOMBANG (Survey pada desa Kedungpapar kecamatan Sumobito Periode 2012-2016)
Authors: Sumarwiyah Ninik , Sandari Tries Ellia
Published: July 2020

ABSTRACTAfter the passing of Law No. 6 of 2014 on 15th January 2014 This is a phenomenon that is quite large. Amendment Act 6 of 2014 occurred considerable changes ranging from power to regulate their own village to changes in the budget revenue and expenditure of the village. The purpose of this study was to determine how the budget revenue and expenditure village before and after the application of the law no.6 of 2014. This study used descriptive qualitative method. Types of data sources used are primary data and secondary data. The technique of collecting data by interview and documentation. Results of the discussion in this study is the budget revenue and expenditure village before and after the application of law No. 6 of 2014 concerning the village were analyzed by law no.6 of 2014 and related government regulations and can be obtained from the difference in the format of the structure, development and a recording system used in the kedungpapar village. This conclusion shows that before and after the application of law No. 6 of 2014 on the village applied in villages there are some fundamental differences from the format structure, up to the recording system development and preparation of budget revenue and expenditure of the village. So it takes the human resources better in order to improve the quality in the budget statement of revenue and expenditure of the village and in the preparation of the budget system is required to be accountable, transparent and participatory. Keywords: Budget, Budget revenues and expenditures of the village, a law on village
ANALISIS RASIO KEUANGAN DAN ECONOMIC VALUE ADDED (EVA) SEBAGAI PENILAI KINERJA KEUANGAN PADA PT. PRIMARINDO ASIA INFRASTRUCTURE, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014
Authors: Sugiharto Putri Maria Qibtiyah , Hardi Meiril
Published: July 2020

ABSTRAKPenelitian ini bertujuan untuk menilai kinerja keuangan perusahaan dengan menggunakan analisis rasio keuangan dan Economic Value Added (EVA). Obyek dalam penelitian ini adalah PT Primarindo Asia Infrastructure Tbk yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010-2014. Jenis penelitian yang digunakan adalah deskriptif dengan pendekatan kuantitatif. Teknik analisis data menggunakan metode analisis rasio keuangan dan Economic Value Added (EVA). Analisis rasio keuangan adalah kegiatan membandingkan angka-angka yang ada dalam satu laporan keuangan atau antar laporan keuangan dalam satu periode ataupun beberapa periode tertentu. Rasio yang digunakan adalah rasio likuiditas yaitu rasio lancar dan rasio cepat, rasio solvabilitas yaitu debt ratio dan debt to equity ratio, rasio aktivitas yaitu inventory turn over, fixed assets turn over dan total assets turn over, seta rasio profitabilitas yaitu gross profit margin, nett profit margin, return on investment dan return on equity. Sedangkan Economic Value Added (EVA) adalah pengukuran kinerja keuangan perusahaan yang didasrkan atas pengurangan laba operasional bersih setelah pajak (NOPAT) dengan nilai biaya modal yang digunakan oleh perusahaan. Standar penilaian kinerja dengan menggunakan Economic Value Added (EVA) adalah jika EVA > 0 maka telah terjadi proses nilai tambah ekonomis pada perusahaan, jika EVA = 0 maka menunjukkan posisi impas, dan jika EVA < 0 maka menunjukkan tidak terjadi proses nilai tambah ekonomis bagi perusahaan. Hasil dari penelitian menjelaskan bahwa hasil kinerja keuangan perusahaan diukur menggunakan analisis rasio keuangan dikatakan kurang efektif, karena ekuitas yang bernilai negatif dan persentase masih banyak yang mengalami fluktuatif. Sedangkan hasil dari metode Economic Value Added (EVA) dalam periode 2010-2014 memiliki nilai yang positif (EVA > 0), yang artinya perusahaan berhasil menciptakan nilai tambah ekonomis bagi perusahaan dan pemilik modal. Kata Kunci : Analisis Rasio Keuangan, Economic Value Added (EVA), dan Kinerja Keuangan
PENGARUH ANALISIS ELEMEN MODAL KERJA TERHADAP PROFITABILITAS ( ROI ) PADA PT. HANJAYA MANDALA SAMPOERNA , Tbk.
Authors: Musianah Musianah , Amiranto Jianto B.
Published: July 2020

ABSTRACTThe Company was established with the aim to obtain operating profit. One way that can be done is to increase the profitability of the company. The company's profitability is influenced by a variety of financial factors which can be measured using financial ratios. The purpose of this study was to analyze the influence of the elements utuk rotation modes of work, namely perputran working capital, cash perputran receivable turnover and inventory turnover perusahanaan on profitability (Return On Investment) company. Population peneleitian is manufacturing companies listed in Indonesia Stock Exchange (BEI) is a renowned roko Company PT. HANJAYA MANDALA, Tbk. Samples used in this research are secondary data from reports keuanagan the period 2011 to 2015. The data obtained from the company's financial reports the official website of the Stock Exchange www.idx.co.id. And from the Indonesia Stock Exchange that are in UNIVERSITAS TUJUH BELAS AGUSTUS SURABAYA. Classical assumption test and multiple regression analyzes were performed using an SPSS version 22.0The results of this study indicate that the regression model is compliant with the study that there are no symptoms heteroskedastisitas, multikoliniearitas, and autocorrelation as well as the data used beristribusi normal. Regeresi multiple analysis results indicate that the F test, cash turnover , accounts receivable turnover, and inventory turnover significant effect on profitability (ROI). In test T cash turnover , receivables turnover and inventory turnover significant effect on profitability (ROI) Keywords: Cash Turnover , Accounts Receivable Turnover, Turnover supplies of , Profitability (ROI).
PENGARUH PENERAPAN SISTEM E-FILING, E-BILLING DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA TEGALSARI
Authors: Nurchamid Muhammad , Sutjahyani Dewi
Published: July 2020

AbstractThis study aims to determine: (1) the influence of the application of e-filing system at the Pratama Surabaya Tegalsari tax service office (2) the effect of implementing e-billing system on Pratama Surabaya Tegalsari tax service office (3) the influence of understanding taxation on taxpayer compliance at the office Pratama tax service in Surabaya Tegalsari (4) the influence of the application of e- filing, e-billing and taxation understanding of taxpayer compliance at the Pratama Surabaya Tegalsari tax service office. This study uses primary data by distributing online questionnaires aimed at taxpayers who meet the criteria determined by the researcher. The population in this study are taxpayers who are registered as e-filing and e-billing taxpayers at the Pratama tax service office in Surabaya Tegalsari. In this study using a sample of 100 respondents, the sampling method uses self- selected respondents, ie someone who chooses himself to participate becomes a respondent voluntarily of his own volition because of interest in the research being conducted. The results of this study indicate that (1) the application of e-filing system does not affect taxpayer compliance (2) the application of e-billing system does not affect taxpayer compliance (3) understanding of taxation does not affect taxpayer compliance (4) implementation of e-system -filing, e-billing and understanding of taxation have a simultaneous effect on tax compliance at the Pratama Tax Office Surabaya Tegalsari. Keywords: e-filing, e-billing, understanding of taxation, compliance of taxpayers.
KAJIAN AKUNTANSI KOPERASI SIMPAN PINJAM /UNIT SIMPAN PINJAM PROVINSI JAWA TIMUR
Authors: Hadijono Sri , RATNAWATI TRI , Trihastuti Adiati
Published: July 2020

ABSTRACTSavings and Loan Cooperatives or KSP and Savings and Loans Unit or USP is a cooperative whose capital is obtained from principal savings and mandatory savings and others from cooperative members. The capital that has been collected is then lent to members and prospective cooperative members who need a loan. To each borrower, the savings and loan cooperative or KSP attracts interest on loans and administrative costs. Because the deposits and loans are from members to members, the flow of money in and the flow of money out must be really made and must be carried out with discipline, meaning that it must be recorded and recorded in an orderly manner. Healthy cooperatives are cooperatives that are managed professionally, meaning all funds and power must be optimized for smoothness and added value for the cooperative. Therefore KSP / USP management must pay attention to the needs of their employees must base the required competencies. Healthy cooperatives certainly every certain period report the performance results of management in the form of financial statements.Keywords: Healthy KSP / USP, Cash Flow Discipline and orderly accounting
PENGARUH PROFESIONALISME, PENGALAMAN KERJA DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Pada Auditor Kantor Akuntan Publik Di Surabaya) Tahun 2019
Authors: Sryiyanti Retno , Jianto Jianto
Published: July 2020

ABSTRACTThis study is a study that aims to find out: Effect of Auditor Professionalism on Audit Quality, Effect of Auditor Work Experience on Audit Quality, Effect of Auditor Independence on Audit Quality, and Effect of Professionalism, Work Experience and Auditor Independence on Audit Quality. The population of this research is all auditors who work at the Public Accounting Firm (KAP) in Surabaya. The sample used in this study were 50 respondents. The method of collecting data using the questionnaire method. The validity test uses the Pearson Product Moment correlation test, while the reliability test uses Cronbach alpha. Classic assumption tests include normality test, multicollinearity test, heteroscedasticity test and Autocorrelation test. Hypothesis testing in this study uses simple regression analysis, and multiple regression analysis. The results of this study indicate that: (1) Auditor Professionalism has a significant effect on Audit Quality as indicated by Value Professionalism (X1) on audit quality (Y) of 0.016 <ttable 0.05. (2) Auditor Work Experience influences Audit Quality (Y) as indicated by the value of Auditor Work Experience (X2) on Audit Quality (Y) of 0,000 <ttable 0.05. (3) Auditor Independence influences Audit Quality (Y) as indicated by Auditor Independence tcount (X3) to Audit Quality (Y) of 0.012 <from table 0.05. (4) There is a positive and significant influence of Independence, Work Experience and Independence simultaneously influencing Audit Quality as indicated by R2 value of 0.654 or 65.4%, Value of Fcount = 28.947 with a significance level of 0.000 which is smaller than 0.05 and the regression line equation Y = 0.997 + 0.251X1 + 0.385X2 + 0.174 X3 + 0.321. Keywords: Professionalism, Work Experience, Independence and Audit Quality.
FINDING THE HARMONY OF FINANCIAL TECHNOLOGY IN ISLAM PERSPECTIVE: A PHENOMENON IN INDONESIA
Authors: Narastri Maulidah , Kafabih Abdullah
Published: July 2020

ABSTRACTThe purpose of this article is to find out how harmony between the era of financial technology is compared with Islamic principles in Indonesia. Financial technology that is intended for humans to meet ever-increasing needs, increasingly rapid human mobilization, as well as increasing human activity. The method used in the discussion of this article is a critique of the phenomenon that developed in the era of financial technology in Indonesia as a developing country that supports the era of financial technology from developed countries. The literature used in this paper is published by national and international scientific journals and is supported by scientific books from various scientists. This article is expected to provide additional knowledge, become an opening point for further research, and be made as a guide in conducting business at various levels that discuss using financial technology. Keyword:  Financial Technology, Islamic Perspective, Regulation
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN PUBLIK TERHADAP TAMAN KOTA SEBAGAI RUANG PUBLIK DI KOTA SURABAYA
Authors: Trihastusti Adiati , Santoso Sigit , Soepriyadi Nono
Published: July 2020

ABSTRACT The city of Surabaya as a metropolitan city is experiencing a rapid development revolution to meet heterogeneous public demand, which is certainly a concern for the city government. As a metropois city that is growing rapidly in economic development, of course it is also followed by a rapid population as well. The rapid development also still considers environmental aspects and the beauty of the city of Surabaya, so the government is expected to provide public space or Green Open Space (RTH) that can be utilized by the community. In Law No. 26 of 2007, the need for the provision and utilization of green open space with a proportion of the area set at least 30 percent of the total area of the city. RTH is utilized as a public space and by Surabaya Mayor B Risma is built a public facility in the form of a city park, which is an active park and its facilities in the city of Surabaya. RTH service efforts are also being intensified by the Surabaya City Green and Open Space Agency at present. The number of vacant lots in the middle of the city is now used as city parks and urban forests, and there are dozens of city parks owned by Surabaya City. Therefore, it is necessary to conduct research to determine the impact, benefits, influence and satisfaction of the community towards this policy. From the results of the analysis and discussion it is known that the Sports Facilities, Wifi Area, Street Vendors, and Recreation Areas variables have a positive influence on people's satisfaction. Where the city park as a public space part of green space has a contribution of 89.5% to the satisfaction of the community, with the facilities contained in the city park. Therefore Surabaya Mayor B Risma's program builds public facilities in the form of city parks, namely active parks and their facilities in the Surabaya city area, which are very significant and beneficial to the public. Keywords: kepuasan publik, taman kota (Sarana Olahraga, Area Wifi, Pedagang Kaki Lima /Kuliner, Tempat Rekreasi), Ruang Publik.
PERANAN WORK ETHICS KARYAWAN TERHADAP KINERJA KARYAWAN PADA PERUSAHAAN KELUARGA DI INDONESIA
Authors: Tandiyono Tan Evan
Published: July 2020

Artikel ini sendiri, berasal dari penelitian yang telah dilakukan sebelumnya dan memiliki objek penelitian yaitu perusahaan keluarga di Indonesia. Objek penelitian ini dirasa penting, karena di Indonesia sendiri, banyak perusahaan - perusahaan masih didirikan berdasarkan kekeluargaan. Masalahnya perusahaan keluarga seringkali cenderung tidak dapat menampilkan sisi profesionalisme karyawan dalam bekerja. Perusahaan keluarga juga cenderung kesulitan untuk mendorong karyawan agar dapat bekerja berdasarkan Work Ethics. Begitu mendesaknya kebutuhan akan peningkatan Kinerja Karyawan oleh perusahaan, menyebabkan perusahaan mau tidak mau harus menelusuri seberapa pentingkah Work Ethics karyawan di dalam pekerjaan dan bagaimanakah peranannya terhadap peningkatan Kinerja Karyawan secara keseluruhan. Penelitian ini mengambil data dengan menggunakan kuisioner pada sebuah perusahaan keluarga yang sudah memiliki sejarah pendirian lebih dari 30 tahun dan telah berpindah tangan sebanyak 3 generasi kepemimpinan. Sampel diambil adalah sebanyak 109 karyawan perusahaan (tidak termasuk staff) yang memiliki pengalaman kerja antara 1 â€“ 30 tahun selama berdirinya perusahaan tersebut. Selain itu, penelitian ini karena bersifat kuantitatif maka data yang diperoleh akan diolah dengan uji statistik dengan menggunakan SPSS untuk ditemukannya Peranan Work Ethics Karyawan Terhadap Kinerja Karyawan. Data yang diperoleh akan melalui tahap uji asumsi klasik dan uji hipotesis.
PENGARUH GAYA KEPEMIMPINAN DEMOKRATIK, BUDAYA ORGANISASI DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN
Authors: Santir Yeni Kumala
Published: July 2020

Manajemen sumber daya manusia adalah hal utama dalam suatu organisasi atau perusahaan. Fokus penelitian ini adalah bagaimana mengelola unsur manusia untuk mencapai tujuan organisasi atau perusahaan itu sendiri. Ada beberapa faktor yang dapat mempengaruhi perusahaan dalam menjalankan bisnisnya, seperti gaya kepemimpinan, budaya organisasi dan kepuasan kerja karyawan. Objek penelitian ini adalah PT. Katwara adalah salah satu perusahaan manufaktur dan eksportir di Gresik. Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan demokratis, budaya organisasi dan kepuasan kerja terhadap kinerja karyawan, baik secara simultan maupun parsial. Penelitian ini mengambil 89 orang sebagai sampel penelitian dari total populasi sebanyak 114 orang. Teknik penentuan jumlah sampel adalah dengan menggunakan pendekatan Slovin dan memakai metode pengambilan sampel secara random. Semua instrumen penelitian juga melalui uji validitas dan reliabilitas, yang telah dinyatakan valid serta reliabel. Metode analisis digunakan regresi berganda untuk mengetahui kekuatan pengaruh antara variabel independen terhadap variabel dependen baik secara simultan maupun parsial, dan selanjutnya juga dilakukan analisis koefisien determinasi, untuk mengetahui seberapa besar kontribusi variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa gaya kepemimpinan demokratis, budaya organisasi dan kepuasan kerja berpengaruh signifikan terhadap kinerja karyawan PT. Katwara Gresik, baik secara simultan maupun parsial.
ANALISIS RASIO LIKUIDITAS, RASIO SOLVABILITAS DAN RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA INDUSTRI ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017
Authors: Suci Putri Kurnia
Published: July 2020

Penelitian ini membahas mengenai bagaimana kinerja keuangan industri rokok yang terdaftar di Bursa Efek Indonesia dilihat dari rasio likuiditas, rasio solvabilitas, dan rasio profitabilitas pada perusahaan yang go public yang bertujuan untuk mengetahui dan menganalisis kinerja keuangan industri rokok yang terdaftar di Bursa Efek Indonesia. Populasi pada penelitian ini adalah semua industri rokok yang terdaftar di Bursa Efek Indonesia yang terdiri dari empat sampel industri rokok yaitu PT. Gudang Garam Tbk., PT. Handjaya Mandala Sampoerna Tbk., PT. Bentoel International Investama Tbk., dan PT. Wismilak Inti Makmur Tbk. Metode penelitian yang digunakan adalah metode kuantitatif dengan teknik analisis deskriptif dengan menggunakan rasio keuangan kemudian di jabarkan dalam bentuk narasi. Simpulan dari penelitian ini, PT. Handjaya Mandala Sampoerna Tbk. yang memiliki kinerja keuangan yang bagus dibandingan dengan standarisasi secara teori, yang kedua adalah PT. Wismilak Inti Makmur Tbk., yang ketiga adalah PT. Gudang Garam Tbk., dan yang terakhir adalah PT. Bentoel Internasional Investama Tbk.
PENGARUH KUALITAS PELAYANAN, PERSEPSI HARGA, DAN LOKASI TERHADAP KEPUTUSAN PEMBELIAN DI TOKO PERHIASAN EMAS LANCAR JAYA SEKARAN LAMONGAN
Authors: Adipramita Vionna
Published: July 2020

Penelitian ini bertujuan untuk menganalisis dan membuktikan: (1) pengaruh kualitas pelayanan terhadap keputusan pembelian; (2) pengaruh persepsi harga terhadap keputusan pembelian; (3) pengaruh lokasi terhadap keputusan pembelian; (4) pengaruh kualitas pelayanan, persepsi harga dan lokasi terhadap keputusan pembelian; dan (5) variabel manakah yang paling dominan diantara variabel kualitas pelayanan, persepsi harga, dan lokasi terhadap keputusan pembelian di Toko Perhiasan Emas Lancar Jaya Sekaran, Lamongan. Penelitian ini menggunakan metode penelitian kuantitatif dengan jumlah sampel 100 responden. Teknik pemgambilan sampel dalam penelitian ini adalah menggunakan non-probability sampling yaitu accidental sampling. Kriteria yang digunakan adalah responden yang telah melakukan pembelian di Toko Perhiasan Emas Lancar Jaya Sekaran, Lamongan. Pada penelitian ini variabel bebasnya terdiri dari kualitas pelayanan, persepsi harga, dan lokasi. Variabel terikatnya keputusan pembelian. Pengujian instrument menggunakan uji validitas dan reliabilitas. Analisis data menggunakan koefisien determinasi, analisis regresi linier berganda, uji t dan uji F. Hasil penelitian menunjukkan bahwa koefisien determinasi sebesar 0,585. Berarti variabel kualitas pelayanan, persepsi harga, dan lokasi berpengaruh terhadap keputusan pembelian sebesar 58,5%. Sedangkan sisanya 41,5% dipengaruhi variabel lain diluar model regresi. Hasil uji t variable Kualitas Pelayanan thitung 3,784 > ttabel (0,677) mendukung hipotesis pertama. Variabel Persepsi Harga thitung 2,963 > ttabel (0,677) mendukung hipotesis kedua. Variabel Lokasi thitung 4,253 > ttabel (0,6770) mendukung hipotesis ketiga. Uji F dengan membandingkan Fhitung (45,064) > Ftabel (2,70) signifikansi 0,000 < taraf signifikansi 0,05 mendukung hipotesis keempat.
PERAN FIRM VALUE SEBAGAI MEDIATOR PADA PENGARUH STRUKTUR MODAL TERHADAP IMBAL HASIL PERUSAHAAN
Authors: Tirta Wishnu Okky Pranadi
Published: July 2020

Penelitian ini bertujuan untuk menguji pengaruh Struktur Modal terhadap Imbal Hasil Saham melalui mediasi Nilai Perusahaan di Indonesia selama tahun 2013 – 2017. Sampel pada penelitian ini adalah 780 perusahaan. Metode yang digunakan pada penelitian ini adalah analisis regresi untuk melihat pengaruh antar variable dan analisis jalur untuk melihat efek mediasi dari variable intervening atau mediasi. Hasil penelitian menunjukkan bahwa Nilai Perusahaan dapat menjadi mediasi pada pengaruh Struktur Modal terhadap Imbal Hasil Saham di Indonesia. Hasil tersebut dapat dilihat dari menurunnya koefisien regresi dari Struktur Modal terhadap Imbal Hasil Saham ketika setelah memasukkan Nilai Perusahaan sebagai mediasi dibandingkan sebelum memasukkan Nilai Perusahaan.Kata Kunci : Capital Structure, Firm Value, Return, Mediation.
Awareness Is Not Enough: A Double-Blind Randomized Controlled Trial of the Effects of Providing Discipline Disproportionality Data Reports to School Administrators
Authors: McIntosh Kent , Smolkowski Keith , Gion Cody M. , Witherspoon Lauren , Bastable Eoin , Girvan Erik J.
Published: July 2020

One commonly used strategy used in attempts to decrease racial disproportionality in school discipline across the country is sharing data with school administrators that discipline disparities are a problem in their schools with the assumption that it will increase attention to equity and improve outcomes. The purpose of this study was to assess the effects of providing monthly disciplinary equity reports to school administrators in 35 schools on levels of (a) disciplinary equity report viewing, (b) disciplinary equity, and (c) inclusion of disciplinary equity into school improvement plan goals. We used a small, double-blind randomized controlled trial in which half of the schools were randomly assigned to receive either monthly disciplinary equity reports or monthly general discipline reports. Results showed that schools receiving the equity reports had significantly increased rates of viewing equity reports but no meaningful change in disciplinary equity or equity goal setting.
Caracterização bioclimática de microrregiões do Estado de Alagoas para o cultivo do mamoeiro
Authors: Lyra Gustavo Bastos , Souza José Leonaldo de , Santos Erikson Amorim dos , Lyra Guilherme Bastos
Published: July 2020

Objetivou-se avaliar as características bioclimáticas de cinco microrregiões do Estado de Alagoas para o cultivo do mamoeiro. Avaliaram-se as microrregiões do Litoral Norte, Zona da Mata, Agreste, Sertão do Alto São Francisco e Alto Sertão Alagoano. Na caracterização climática consideraram-se períodos decendiais (10 dias) da temperatura e umidade relativa do ar, velocidade do vento e insolação e o acumulado da precipitação pluvial e da evapotranspiração de referência para séries superiores a 30 anos. Para Zona da Mata a série foi de 1973 a 2003, enquanto para as demais microrregiões as séries foram de 1977 a 2006. Determinaram-se as probabilidades de ocorrências dos elementos climáticos aos percentis P25, P50 e, ou P75. Esperou-se que a precipitação decendial (> 33 mm) atenda as necessidades de água do mamão apenas em parte do período úmido do Litoral Norte (53 %) e da Zona da Mata (44 %). A umidade relativa apresentou-se abaixo do adequado (< 60 %) em 44,4 % dos decêndios do Sertão do Alto São Francisco, coincidindo com o período de menores precipitações. No período úmido da Zona da Mata, a umidade foi acima do adequado (> 85 %), enquanto a duração diária do brilho solar (< 5,5 h) foi inferior às necessidades da cultura. A Zona da Mata não apresenta características climáticas aptas ao cultivo do mamão. As demais microrregiões são aptas com restrições, principalmente, pela precipitação pluvial, sendo necessária a suplementação de água para a cultura via irrigação.
Estimativa da produtividade de soja usando irrigação na época das chuvas no bioma Cerrado
Authors: Silva Lorena Pereira , Battisti Rafael , Knapp Fábio Miguel , Santos Thaynara Garcia , Alves Junior José
Published: July 2020

O déficit hídrico é o principal fator de quebra de produtividade da cultura da soja no Brasil. Assim, este trabalho teve como objetivo avaliar a resposta da produtividade da cultura da soja utilizando manejos de irrigação no período chuvoso para o Cerrado. O estudo foi realizado para Rio Verde, GO, Cristalina, GO, Barreiras, BA e Peixe, TO, com série histórica climática entre 1980 e 2015. As semeaduras foram 10/ Out, 25/Out e 10/Nov, com três manejos de irrigação: sequeiro, fase reprodutiva e todo o ciclo. O solo de textura média foi utilizado com capacidade de água disponível de 80 mm. Para irrigação no período reprodutivo, a produtividade foi de 9255 kg ha-1 em 10/out para 9544 kg ha-1 em 10/nov. Esse manejo apresentou maior eficiência do uso da água de irrigação, variando de 11,7 e 14,6 kg de incremento mm-1. Os maiores ganhos com irrigação foram em Barreiras, de 5491 kg ha-1 no sequeiro para 10140 kg ha-1 no irrigado todo o ciclo, com irrigação de 371 mm ciclo-1. Portanto, a irrigação resultou em aumento de produtividade, em que o aumento da eficiência do uso da água depende da adoção de manejos complementar (data de semeadura e manejo de irrigação), adequados a região.