bluuebunny/crossref_metadata_2025 huggingface dataset:
Kaum Muda, Meme, dan Demokrasi Digital di Indonesia
Authors: Allifiansyah Sandy
Published: February 2017

Abstract: Internet appears as a new medium for youth generation to shape and to articulate discourses in a unique ways known as internet meme. In Indonesia, internet meme is not an expression of youth jokes, but also their reflection through everday lives issues, like democracy, social, and politics. The discourse battleground in particular internet memes expands the democracy itself. This research examines the dynamics of discourse in two biggest Indonesian political controversy in 2014 by using Anthony Giddens’ structuration.Abstrak: Internet menjadi medium baru kaum muda untuk membentuk wacana dan mengartikulasikannya ke dalam sebuah bentuk yang unik, yakni internet meme. Di Indonesia, meme digunakan sebagai ekspresi lelucon sekaligus refleksi kaum muda terhadap kehidupan sehari-hari menyangkut aspek-aspek demokrasi, sosial, dan politik. Adu wacana antar kaum muda via meme yang tersebar di internet mengenai isu-isu sosial politik, memperluas spektrum demokrasi. Riset ini melihat dinamika wacana dalam internet meme mengenai dua isu politik besar di Indonesia pada tahun 2014 dengan menggunakan pendekatan stukturasi milik Anthony Giddens.
Pemaknaan Lokal terhadap Teks Global Melalui Analisis Tema Fantasi
Authors: Sulistyani Hapsari Dwiningtyas
Published: February 2017

Abstract: This study focuses on exploring the use of Fantasy Theme Analysis for examining local interpretation on global media texts, particularly the way in which Indonesian girls interpret Disney princesses. The main theory used in this research is Symbolic Convergence Theory in which the theory is used as a tool to analyze the chain of meanings. This research uses fantasy themes analysis as the method of analysis. The results indicate that the girls perceive the beauty images constructed by Disney as ideal. Consequently, they have negative perception to the dominant physical characteristics of Indonesian women.Keywords: beauty codes, fantasy themes analysis, feminine codes, local meaningsAbstrak: Penelitian ini fokus pada eksplorasi penggunaan analisis tema fantasi untuk melihat pemaknaan lokal terhadap produk global melalui interpretasi anak perempuan di Indonesia terhadap film putri Disney. Teori utama yang digunakan dalam penelitian ini adalah Teori Konvergensi Simbollik dengan analisis tema fantasi sebagai metode. Hasil penelitian menunjukkan bahwa anak-anak perempuan menempatkan konstruksi kecantikan oleh Disney sebagai kecantikan yang ideal, sehingga mereka cenderung memiliki persepsi negatif terhadap karakteristik fisik dominan yang dimiliki oleh sebagian besar perempuan Indonesia.Kata Kunci: analisis tema fantasi, kode feminin, pemaknaan kecantikan, pemaknaan lokal
APLIKASI MODEL HIDROLOGI KONSEPTUAL IHACRES UNTUK PENGALIHRAGAMAN HUJAN DEBIT PADA DAERAH ALIRAN SUNGAI
Authors: Lita Darmayanti, Trimaijon Imam Suprayogi Yohanna Lilis Handayani
Published: February 2017

Proses transformasi hujan menjadi debit dapat ditiru dan disederhanakan dalam bentuk model yang lazim disebut model hujan debit. Tujuan utama penelitian ini adalah mengaplikasikan model guna mengatasi keterbatasan akan data debit untuk kebutuhan prediksi akan ketersediaan air di suatu Daerah Aliran Sungai (DAS). Metode pendekatan yang digunakan untuk memprediksi kebutuhan ketersediaan air suatu DAS adalah menggunakan model IHACRES yang dikembangkan di Inggris berdasarkan data curah hujan pada stasiun hujan Tanjung Pati, Sijunjung dan Sentajo periode 1995-2004 serta data klimatologi pada stasiun klimatologi Sentajo periode 1995-2004. Hasil utama penelitian membuktikan bahwa Model IHACRES yang diterapkan di stasiun duga air Lubuk Ambacang dapat dikatakan masih kurang handal karena nilai R2 yang dihasilkan pada tahap simulasi berkisar antara 0,245 – 0,485. Namun dalam hal penggunaannya di lapangan masih dapat diaplikasikan selama pemodelan hujan debit yang memberikan hasil yang lebih baik belum ditemukan.
DEVELOPING AND SELECTING SLOPE STABILIZATION TECHNIQUES IN MANAGING SLOPE FAILURES
Authors: Sandyavitri Ari
Published: February 2017

This paper objectives are to; (i) identification of risky slopes (within 4 Provinces in Sumatra including Provinces of Riau, West Sumatra, Jambi and South Sumatra encompassing 840 kms of the “Jalan Lintas Sumatra” highway) based on Rockfall Hazard Rating Systems (RHRS) method; (ii) developing alternatives to stabilize slope hazards, and (iii) selecting appropriate slopes stabilization techniques based on both proactive approach and value engineering one. Based on the Rockfall Hazard Rating Systems (RHRS) method, it was identified 109 steep slopes prone to failure within this highway section. Approximately, 15 slopes were identified as potential high-risk slopes (RHRS scores were calculated >200 points). Based on the proactive approach, seven riskiest slopes ware identified. The preferred stabilization alternatives to remedy most of these slopes are suggested as follow; either (i) a combination of retaining wall and drainage, or (ii) gabion structure and drainage. However, different approaches may yield different results, there are at least 2 main consideration in prioritizing slope stabilization; (i) based on the riskiest slopes, and(ii) the least expensive stabilization alternatives.
KEKUATAN LENTUR, MOE, DAN MOR KAYU ULIN (EUSIDEROXYLON ZWAGERI)
Authors: Johnny Gunawan Palapessy Yosafat Aji Pranata
Published: February 2017

Dalam perencanaan balok kayu (komponen struktur lentur), diperlukan parameter kekuatan lentur kayu (Fb) dan modulus elastisitas (MoE). Kekuatan lentur dapat diperoleh dari hasil pengujian eksperimental di laboratorium dengan acuan standar antara lain ASTM D143. Penelitian ini bertujuan melakukan pengujian eksperimental uji lentur kayu Ulin (Eusideroxylon Zwageri) dengan alat Universal Testing Machine (UTM). Hasil yang diperoleh adalah kekuatan lentur (Fb) pada beban batas proporsional, kekuatan lentur pada beban ultimit (MoR), dan modulus elastisitas (MoE) lentur. Jumlah benda uji adalah tiga benda uji ukuran penampang 50 mm x50 mm x 760 mm sesuai metode uji primer ASTM D143. Hasil yang diperoleh adalah Fb sebesar 52,45 MPa (deviasi standar 226,24 MPa dan koefisien variasi 25,40%), MoE sebesar 5573,79 MPa, MoR sebesar 85,92 MPa (deviasi standar 112,55 MPa dan koefisien variasi 7,71%).
Durabilitas Campuran Hot Rolled Sheet-Wearing Course (HRS-WC) Akibat Rendaman Menerus dan Berkalan Air Rob
Authors: Bagus Hario Setiadji Nahyo Sudarno
Published: February 2017

Fenomena air pasang yang sering terjadi di wilayah pesisir Indonesia mengakibatkan banjir, atau yang sering disebut  banjir pasang. Banjir pasang merupakan sebuah fenomena banjir yang disebabkan olehluapan pasang air laut ke daratan. Seringkali beberapa jalan yang terletak di wilayah pesisir yang menggalami  banjir pasang akan menggalami kerusakan. Oleh karena itu, perlu adanya penelitian untuk menyelidiki efek yang disebabkan oleh air genangan pasang terhadapan  perkerasan jalan.Penelitian ini bertujuan untuk mengetahui kinerja daya tahan campuran beton aspal dengan modifikasi Marshall. Penelitian menggunakan  dua metode standar perendaman dalam air pasang dan air di laboratorium. Water Immersion Method dibuat dengan merendam secara terus menerus (kontinu) dan periodik (intermiten). Merendam spesimen (benda uji) di dalamair pasang dengan variasi waktu 6 jam; 12 jam; 24 jam; 48 jam; dan 72 jam. Sementara perendaman periodik dilakukan dengan merendam spesimen (benda uji) selama 12 jam, kemudian diangkat dan didiamkan selama 12 jam berikutnya selama 3-hari. Untuk melihat kinerja daya tahan beton aspal campuran menggunakanbeberapa Indeks indikator yaitu Index of Retained Stability (IRS), First Durability Index(IDP), dan The second Durability Index (IDK).Hasil penelitian menunjukkan bahwa efek kerusakan perendaman secara terus menerus  lebih cepat dibandingkan perendaman biasa. Merendam campuran aspal Hot Rolled Sheet-Wearing Course (HRS-WC) baik secara kontinyu atau berkala di dalam air pasang  memiliki pengaruh yang lebih besar dibandingkan dengan penggunaan air laboratorium. Hal ini ditunjukkan dengan nilai daya tahan(durabilitas)  campuran aspal pada rendaman dengan air pasang  lebih kecil dibandingkan campuran aspal yang direndam dengan air  standar laboratorium .
Studi Penggunaan Air di PT. Holcim Indonesia Pabrik Cilacap
Authors: Widjayadi, Fa’iz Kurniawan Maria Krisnawati Sanidhya Nika Purnomo
Published: February 2017

Penelitian ini bertujuan untuk mengetahui titik konsumsi air terbesar dan efisiensi penggunaan air serta upaya yang dilakukan Holcim Indonesia Pabrik Cilacap dalam konservasi air. Analisis awal dilakukan dengan mengetahui tingkat penggunaan air perusahaan, baik untuk penggunaan air hujan maupun air PDAM serta jumlah flow meter yang terpasang sebagai alat ukur konsumsi air.Data yang digunakan diperoleh dari data konsumsi air Holcim Indonesia Pabrik Cilacap tahun 2010 – Juli 2014. Untuk mengetahui titik konsumsi terbesar digunakan analisis pareto terhadap data konsumsi air.  Dari hasil analisis dapat diambil kesimpulan bahwa penggunaan air PT Holcim Indonesia Pabrik Cilacap 2013 menurun 9% dari penggunaan air di tahun 2010, dengan komposisi air hujan lebih banyak dibandingankan dengan air PDAM. Jumlah flow meter yang terpasang mempengaruhi tingkat keakurasian pencatatan internal.Persentase selisih yang terjadi antara pencatatan internal dengan PDAM menurun seiring dengan peningkatan jumlah flow meter yang terpasang.Oleh karena itu,identifikasi kehilangan air belum dapat dilakukan karena masih ada titik – titik konsumsi yang belum terukur dengan flow meter.Hasil dari analisis pareto menunjukan bahwa departemen terkait dengan titik konsumsi torn dist dan supply RM mengkonsumsi air terbesar. Untuk mengetahui dan memantau keberhasilan pengelolaan penggunaan air, pada penelitian ini juga akan dilakukan studi perbandingan “Benchmarking” dengan beberapa Pabrik Semen di dunia dalam bidang penggunaan air. Dari hasil studi perbandingan diperoleh rata – rata pemanfaatan air terhadap produksi semen Holcim Indonesia Pabrik Cilacap lebih rendah dibandingkan dengan grup semen dunia lainnya, yaitu sebesar 103 l/t cli.
Pengaruh Substitusi Sebagian Agregat Halus Dengan Serbuk Kaca Dan Silica Fume Terhadap Sifat Mekanik Beton
Authors: Gabriella Agnes Luvena Suwignyo Johanes Januar Sudjati Aphrodita Emawati Atmaja
Published: February 2017

Limbah serbuk kaca dan pecahan kaca banyak yang dibuang langsung di tanah maupun di sungai dalam jumlah yang relatif banyak sehingga mencemari lingkungan. Salah satu upaya untukmengurangi volume limbah kaca adalah dengan memanfaatkannya sebagai bahan substitusi sebagian agregat halus dalam campuran beton. Dalam penelitian ini digunakan benda uji berbentuk silinder dengan ukuran tinggi 300 mm dan diameter 150 mm untuk uji kuat tekan, modulus elastisitas dan kuat tarik belah, dan silinder dengan ukuran tinggi 200 mm dan 100 mm untuk uji serapan air. Campuran beton dibuat tanpa menggunakan bahan tambah dan dengan bahan tambah silica fume sebanyak 5% dari berat semen. Serbuk kaca digunakan untuk menggantikan sebagian pasir dalam campuran beton dengan variasi 0%, 10%, 20%, 30% dan 40% terhadap volume pasir. Pengujian yang dilakukan meliputi: uji kuat tekan beton dan modulus elastisitas, uji kuat tarik belah dan uji serapan air yang dilakukan saat benda uji berumur 28 hari. Dari hasil pengujian diperoleh kuat tekat beton dengan silica fume meningkat rata-rata 21,16% dibanding kuat tekan beton tanpa silica fume. Benda uji yang diberi silica fume mengalami kenaikan modulus elastisitas sebesar rata-rata 23,79%. Kuat tarik belah pada benda uji yang diberi silica fume meningkat sebesar rata-rata 18,91%. Benda uji yang diberi silica fume memiliki penurunan serapan air sebesar rata-rata 9,90%.
Analisis Pengaruh Perubahan Tata Guna Lahan Terhadap Ketersedian Air Di Daerah Aliran Sungai (Das ) Siak, Provinsi Riau
Authors: Muhammad Iqbal Ari Sandhyavitri Sigit Sutikno
Published: February 2017

Tujuan penelitian ini adalah untuk mengembangkan model hidrologi yang mampu mewakili siklus hidrologi DAS Siak, Provinsi Riau, dan untuk menghitung ketersediaan air pada DAS tersebut.. Studi ini mengembangkan model hidrologi dengan bantuan software Soil and Water Assessment Tool (SWAT). Perubahan penggunaan lahan berkelanjutan selama periode 10 tahun (2002-2012) dalam DAS Siak yang dianalisis berdasarkan pengolahan oleh citra satelit. Berdasarkan penelitian ini, koefisien determinasi optimal (R2) yang diperoleh dari model keluaran SWAT adalah sebesar 0,59, dengan Nash-Sutcliffe Efisiensi (NSE) adalah 0,58. Koefisien determinasi (R2) untuk model validasi sebesar 0,55 (> R2min 0,4), dan NSE adalah 0,48 (> NES min 0,36). Tingkat ketersediaan air selama periode 2002-2012 (Qmax / Qmin) secara berurutanmasing-masing sebesar 10,72 (2002), 6,83 (2007) dan 12,95 (2012). Karena diperoleh rasio Qmax / Qmin makin tinggi dari tahun ke tahun yang mengindikasikan ketersediaan air yang makin kritis. Hal tersebut menggambarkan perubahan penggunaan tata guna lahan di DAS Siak mempengaruhiketersediaan sumber daya air.
ANALISIS DAYA DUKUNG BEBAN BALOK BETON BERTULANG TAMPANG T DENGAN PERKUATAN WIRE ROPE PADA DAERAH MOMEN NEGATIF MENGGUNAKAN PROGRAM RESPONSE-2000 DAN METODE PIAS
Authors: Haryanto Yanuar , Satyarno Iman , Sulistyo Djoko
Published: February 2017

Abstrak: Response-2000 adalah suatu program yang dapat digunakan untuk menganalisis elemen beton bertulang akibat beban aksial, momen, geser, maupun kombinasi ketiganya sehingga respon beban-lendutan dapat diprediksi dan kekuatannya dapat diketahui. Makalah ini membahas perbandingan kapasitas daya dukung beban hasil pengujian balok bertulang tampang T yang diperkuat wire rope pada daerah momen negatif dengan analisis menggunakan Response-2000 dan metode pias. Metode pias dilakukan dengan cara membagi penampang menjadi sejumlah pias dengan ketebalan tertentu, kemudian menganalisis gaya-gaya yang bekerja sampai tercapai keseimbangan sehingga dapat ditentukan kapasitasnya. Analisis dilakukan terhadap 3 model balok tampang T, masing-masing 1 balok tanpa perkuatan, 1 balok diperkuat dengan 2 wire rope, dan 1 balok dipekuat dengan 4 wire rope. Jenis wire rope yang digunakan adalah Independent Wire Rope Core (IWRC) dengan diameter 10 mm. Hasil analisis menunjukkan bahwa kurva hubungan beban-lendutan untuk semua balok berdasarkan analisis Response-2000 memiliki pola yang mendekati kurva hubungan beban-lendutan hasil pengujian. Namun demikian terdapat perbedaan pada kemiringan kurva di mana hal tersebut dapat disebabkan oleh adanya anggapan lekatan sempurna (perfect bond) pada program Response-2000. Hal yang sama juga berlaku pada analisis metode pias. Daya dukung beban hasil Response-2000 menunjukkan rasio sebesar 1,05; 0,95; dan 0,89 terhadap hasil pengujian, masing-masing untuk balok tanpa perkuatan, balok diperkuat dengan 2 wire rope, dan balok dipekuat dengan 4 wire rope. Sedangkan kapasitas daya dukung beban hasil analisis metode pias menunjukkan rasio sebesar 1,05; 0,85; dan 0,76 terhadap hasil pengujian.
KAJIAN SEGMENTASI PASAR DAN STRATEGI PEMASARAN USAHA JASA KONSTRUKSI DI NEGARA-NEGARA ASEAN (Studi Kasus : Indonesia vs Filipina)
Authors: Tanesia Randy Kristovandy , Suryani Dwi , Yudha Frederick Martce , Ramba Juniastuti
Published: February 2017

Abstrak : Tren pertumbuhan pasar konstruksi nasional terus meningkat dari tahun ke tahun seiring tingginya kebutuhan pembangunan infrastruktur di Tanah Air. Seperti halnya pada industri lain, pasar jasa konstruksi di Indonesia sangat dipengaruhi oleh daya beli dari masyarakat dan pemerintah, dimana daya beli ini berkaitan erat dengan perkembangan ekonomi makro Indonesia yang mengalami gangguan akibat krisis ekonomi yang terjadi pada tahun 1997/1998 tersebut. Sedangkan pertumbuhan perekonomian Filipina jatuh ke 0,6% pada 1998 dari 5% pada 1997, tetapi kembali ke sekitar 3% pada 1999, dan 4% pada 2000. Pemerintah Filipina telah berjanji untuk terus mereformasi ekonomi mereka untuk membantu negara sesuai dengan perkembangan negara-negara industri di Asia Timur. Strategi yang dilakukan termasuk peningkatan infrastruktur, merombak sistem pajak untuk menambah pendapatan pemerintah, deregulasi, dan penswastaan ekonomi, serta meningkatkan integrasi perdagangan di wilayah sekitar. Tujuan dari penelitian ini adalah untuk mengetahui segmentasi pasar, strategi pemasaran dan regulasi hukum yang mengatur tentang bisnis jasa konstruksi di Indonesia dan Filipina. Dari hasil analisis yang kami lakukan ini menunjukkan bahwa dalam segmentasi pasar dapat dilihat, potensi pasar konstruksi Indonesia lebih mendominasai pasar konstruksi ASEAN daripada pasar konstruksi Filipina, tetapi dari segi ketersediaan tenaga ahli, Filipina lebih unggul daripada Indonesia karena Pemerintah Filipina lebih memperhatikan kualitas SDM. Sementara itu, dari segi strategi pasar, pertumbuhan pasar konstruksi nasional tidak dapat dinikmati secara adil dan merata oleh kontraktor, khususnya kontraktor menengah dan kecil yang semakin sulit bersaing. Hal ini mempengaruhi daya saing, bukan tidak mungkin kita akan semakin sulit membendung kontraktor asing karena fakta menunjukkan bahwa kontraktor negara tetangga lebih maju seperti: Singapura, Malaysia, dan Filipina telah memenangkan pangsa proyek konstruksi diluar negeri, sebaliknya kontraktor nasional kita masih memperebutkan proyek pemerintah dan swasta.
PENGARUH PENAMBAHAN FLY ASH TERHADAP DAYA DUKUNG TANAH BEKAS TIMBUNAN SAMPAH ( LANDFILL)
Authors: Sudjianto Agus Tugas
Published: February 2017

Tanah bekas timbunan sampah (landfill) di lokasi eks TPA sampah perkotaan sampai saat ini banyak yang belum dapat digunakan untuk mendirikan bangunan, padahal luasnya cukup representatif untuk memacu pembangunan khusunya sektor perekonomian  suatu wilayah. Landfill ini menjadi lahan tidur karena mempunyai sifat yang buruk untuk bangunan yaitu daya dukung yang rendah dan komprebilitas yang tinggi. Guna mengatasi permasalahan tersebut maka diadakan penelitian perbaikkan landfill dengan menggunakan fly ash sebagai bahan stabilisasinya. Sampel landfill diambil dari eks TPA sampah Lhowok Doro, Gadang,  Kota Malang, sedangkan sampel fly ash diambil dari PLTU Paiton, Probolinggo. Komposisi campuran  fly ash sebesar 5%, 10%, 15, dan 20% dari berat kering landfill dengan masa perawatan 7 hari. Alat uji utama digunakan alat tekan bebas dan prosedur uji digunakan standar ASTM (2003). Hasil penelitian memperlihatkan bahan stabilisasi dengan fly ash dapat memperbaiki sifat fisis dan mekanik landfill. Pada sifat fisis : kadar air mengalami penurunan 9,14% dan spesific gravity mengalami peningkatan 0,13 setelah distabilisasi. Sementara pada sifat mekanik, kekuatan landfill menjadi semakin baik sebesar 3.02 kg/cm2.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, LIKUIDITAS DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Authors: Warianto Paulina , Rusiti Ch
Published: February 2017

The purpose of this study was to determine the efect of frm size, capital structure, liquidity and investment opportunity set (IOS) simultaneously and partially on the quality of earnings. Population in the study was all manufacturing companies listed on the Stock Exchange in 2008-2012. Sampling using purposive sampling technique that is specifc sample selection criteria, so that in can be sampled in this study were 360 companies manufacturing (72 per company). The analytical method used was the multiple linear regression. Te result shows simultaneous testing showed that the size of the company, capital structure, liquidity and investment opportunity set (IOS) efect on earnings quality. Partially, company size and liquidity signifcant positive efect on the quality of earnings. Capital structure and investment opportunity set (IOS) signifcant negative efect on the quality of earnings.Keywords: company size, capital structure, liquidity, investment opportunity set (IOS) and the quality of earnings.
PENGARUH KEPEMILIKAN ULTIMAT TERHADAP KEINFORMATIFAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Authors: Susilowati Isabella Henny , Sanjaya IPutu Sugiartha
Published: February 2017

Ultimate ownership is ownership directly and indirectly in public companies to identify the ultimate owners of public Vendor. Ultimate owner has the right greater control of cash fow rights is called the controlling shareholder. This causes problems between controlling shareholders and non-controlling shareholders, which will afect earnings informativeness. Informativeness proft is profit information that could afect stock returns. This study uses the 149 companies listed on the Stock Exchange in 2004-2009. Te data used in this study is proft and equity in the annual fnancial statements, as well as the ownership of the company. Tis test uses regression analysis moderasian with moderating variable Cash Flow Right Leverage (CFRL). CFRL is the diference between control rights to cash fow rights. The results of this study showed that the diference of control rights to cash fow rights owned by the controlling shareholders make a proft informativeness be low because shareholders can infuence policy to make accounting information, thus making proft informativeness be low.Keywords: ultimate ownership, control rights, cash fow rights, earnings informativeness.
PENGARUH DIVERSIFIKASI PORTOFOLIO KREDIT TERHADAP TINGKAT RISIKO KREDIT DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI (Studi pada Bank Umum di Indonesia)
Authors: Widyatini Ignatia Ryana
Published: February 2017

A formal control system supports the success of loan portfolio diversifcation strategy. Good corporate governance as a formal control system can support the success of the implementation of loan portfolio diversifcation strategy.Â  ThisÂ  willÂ  result in the low level of risk profle. The aim of this study is to explore the efect of loan portfolio diversifcation on the credit risk level with good corporate governance as a moderating variable. EViews 7.2 was used in the panel data analysis. General banks that had registered at BEI in the 2009-2012 period were used as samples. Data collection of 20 banks was based on certain criteria. The results of this research showed that good corporate governance moderate loan portfolio diversifcation strategy, so it can decrease t h eÂ  credit risk level. The positive efect of good corporate governance in moderating the efect of loan portfolio diversifcation on theÂ  credit risk level was consistent, not only based on the type of loan but also the economic sector.Keywords: loan portfolio diversifcation, credit risk, good corporate governanc.
Pemetaan Penerapan Standar Audit Berbasis ISA Pada Kantor Akuntan Publik (KAP) di Daerah Istimewa Yogyakarta
Authors: Sari Caecilia Mesian Anggit , Rustiana Rustiana
Published: February 2017

Abstrak Tujuan dari penelitian ini adalah untuk memetakan penerapan standar auditing berdasarkan International Standards on Auditing (ISA) di Kantor Akuntan Publik (KAP) di Yogyakarta. Penelitian ini merupakan penelitian kualitatif yang menggunakan wawancara mendalam dan kuesioner terbuka untuk mengumpulkan data dari KAP. Sampel penelitian adalah 6 dari 12 KAP di Yogyakarta. Analisis data menggunakan analisis deskriptif dan wawancara intensif dengan para pengambil keputusan dari KAP (manajer atau partner). Hasil penelitian menunjukkan bahwa 50% dari KAP di Yogyakarta berada pada tahap mengetahui (level 1), 17% pada tahap aplikasi (level 3), dan 33% pada tahap pendidikan (level 4). Implikasi dari penelitian ini adalah bahwa KAP di tingkat 1 harus berkontribusi secara aktif untuk mencari informasi tentang audit dari badan usaha kecil berdasarkan ISA yang telah diterbitkan oleh Ikatan Akuntan Indonesia. Pertanyaan dan Jawaban (TJ) buku pegangan berisi prinsip-prinsip audit yang berbasis ISA untuk badan usaha kecil dan menengah. Buku panduan ini dimaksudkan untuk membantu auditor dalam menerapkan standar audit yang relevan secara efektif dan efisien. Kata kunci: International Standards on Auditing (ISA), Kantor Akuntan Publik, Auditor Abstract The aim of this study is to map the application of the auditing standards based on the International Standards on Auditing (ISA) at public accounting firms in Yogyakarta. This study is a qualitative research that uses in-depth interviews and open-questionnaires to collect data from public accounting firms. The research sample consists of 6 of 12 public accounting firms. Data were analyzed by using descriptive analysis and intensive interviews with the decision makers of public accounting firms (managers or partners). The results show that 50% of public accounting firms in Yogyakarta are at the stage of knowing (level 1), 17% at the application stage (level 3), and 33% at the stage of education (level 4). The implication of this study is that the public accounting firms at level 1 should contribute actively to seek information about the audit of small business entities based on ISA which has been issued by the Indonesian Institute of Accountants. The Questions and Answers (TJ) handbook contains the ISA-based audit principles for small and medium business entities. This handbook is intended to assist the auditor in applying relevant audit standards effectively and efficiently. Keywords: International Standard on Auditing (ISA), Public Accounting Firm, Auditor
Pengaruh Nilai Tukar dan Suku Bunga Acuan Terhadap Neraca Transaksi Berjalan di Indonesia Periode 2005:1 – 2015: 1 (Pendekatan Error Correction Model)
Authors: Saputra Toni , Maryatmo R
Published: February 2017

AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh nilai tukar dan suku bunga acuan terhadap neraca transaksi berjalan di Indonesia periode 2005:1- 2015:1. Data yang digunakan merupakan data sekunder. Data sekunder bersumber dari website Bank Indonesia. Alat analisis yang digunakan adalah Errror Correction Model (ECM). Selanjutnya analisis deskriptif digunakan untuk menjelaskan hasil penelitian.Penelitian ini menghasilkan dua hal. Pertama, dalam jangka pendek nilai tukar tidak berpengaruh terhadap neraca transaksi berjalan Indonesia. Dalam jangka panjang nilai tukar memiliki pengaruh positif dan signifikan terhadap neraca transaksi berjalan. Kedua, dalam jangka pendek suku bunga acuan tidak berpengaruh terhadap neraca transaksi berjalan Indonesia. Dalam jangka panjang suku bunga acuan memiliki pengaruh negatif terhadap neraca transaksi berjalan. Kata Kunci: neraca transaksi berjalan Indonesia, nilai tukar, suku bunga acuan, Errror Correction Model AbstractThis study aims to determine and analyze the effect of exchange rates and interest rates on current account in Indonesia from 2005: 1 to 2015: 1. The data used is secondary data. Secondary data is sourced from the website of Bank Indonesia. The analysis tool used is Errror Correction Model (ECM). Further descriptive analysis is used to explain the study results.This research resulted in two things. First, in the short term exchange rate has no effect on the current account in Indonesia. In the long term the exchange rate has a positive and significant impact on the current account. Second, in the short-term benchmark interest rate has no effect on the current account in Indonesia. In the long-term benchmark interest rate has a negative effect on the current account. Keywords: current account in Indonesia, the exchange rate, the benchmark interest rate, errror Correction Model
PENGARUH KARAKTERISTIK KOMITE AUDIT, PREDIKSI KEBANGKRUTAN DAN KEPEMILIKAN PUBLIK TERHADAP AUDIT REPORT LAG
Authors: Ratnasari Inneke Kusuma , Ardiati Yanti
Published: February 2017

Submission of Annual Financial Statements in Indonesia organized by theFinancial Services Authority (Otoritas Jasa Keuangan/OJK). All of the Company thatthe shares are traded on the Indonesia Stock Exchange (IDX) shall submit the AnnualFinancial Report. The Indonesian Capital Market Supervisory Agency Rule (2003), listedcompanies are required to submit the audited annual financial statement to BAPEPAMand Indonesian Stock Exchange (IDX) at the latest at the end of the third month after thedate of the statement.This research was conducted in order to test the effect of the characteristics of theaudit committees, predictions of bankruptcy and public ownership lag effect on the auditreport. The study was conducted at the manufacturing companies listed in Indonesia StockExchange in 2010-2014.The results showed that the characteristics of the audit committee and bankruptcyprediction have effect on audit report lag but public ownership has no effect on audit reportlag.Keywords: audit committees characteristics, audit report lag, bankruptcy prediction,manufacturing companies, public ownership.
ANALISIS PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SELAMA PERIODE 2010–2014
Authors: Santosa Janice Ekasanti , Kurniawan Heni
Published: February 2017

Cost of debt borne by the company set by creditors based on how managementmanages the company. Effective and efficient management related to the way themanagement to increase revenue and suppress the load to obtain the maximum profit. Oneof the expense to be managed is the tax expense. Tax savings that they comply with the provisions of taxation known as tax avoidance. This study aims to reexamine the influenceof tax avoidance on the cost of debt on companies listed in the Indonesia Stock Exchange(BEI) in the period 2010-2014.This study uses financial statements of companies listed on the Stock Exchangeduring the period 2010-2014. Samples were selected using purposive sampling methodand obtained a sample of 49 companies with five years observation period, and the totalobserved data is of 245 data. Hypothesis testing is done by a simple linear regression.Based on the analysis, the result that tax avoidance positive effect on the cost of debton companies listed in the Indonesia Stock Exchange (BEI) in the period 2010-2014.Creditors consider tax avoidance as practices that involve risks thereby increasing the costof debt.Keywords: tax expense, cost of debt, tax avoidance, creditors, tax savings, manufacturingcompanies listed on the Stock Exchange.
PENGARUH WEBSITE INTERFACE FEATURES, BRAND AMBASSADOR DAN CREATIVE ADVERTISING TERHADAP ADVERTISING EFFECTIVENESS SERTA DAMPAKNYA TERHADAP ONLINE SHOPPING INTENTION
Authors: Wibowo Bambang Setia
Published: February 2017

This study examined the influence of brand ambassador reputation, websiteinterface features and creative advertising to advertising effectiveness and its impact toonline shopping intention. This study is the integration of previous studies to determinethe effect of simultaneous between variables and the variable advertising effectiveness asa mediating variable in the influence of brand ambassador reputation, website interfacefeatures and creative advertising to online shopping intention. Respondents of this studywere 115 university students who have ever seen e-commerce advertisements on electronicmedia participated in this reseach. There are several findings in this study. First, brandambassador reputation has positive effect to advertising effectiveness. Second, website interface features has positive influence to the advertising effectiveness. Third, creativeadvertising has positive effect to advertising effectiveness. Fourth, advertising effectivenesshas positive effect on online shopping intention. Fifth, advertising effectiveness perfectlymediate the effect of brand ambassador reputation, website interface features and creativeadvertising to the online shopping intention.Keywords : brand ambassador reputation, website interface features, creative advertising,advertising effectiveness, online shopping intention
PERSEPSI AKUNTAN PUBLIK TERHADAP ISU-ISU YANG BERKAITAN DENGAN AKUNTAN PUBLIK PEREMPUAN
Authors: Fitria Astri , Setyawardani Lydia
Published: February 2017

The purpose of this research is to analyze the perception among men and women in accountant public profession and also the s perception difference about women’s issues among them. The issues are chances for a female accountant, treatment to a female accountant, the acceptance to a female  accountant, a commitment of female accountant, and special accommodation for a female accountant.The results of the field research show that there are no significant differences for all the issues. Between female or male accountant have a fair perception that between female and male accountant have equality in  chances, acceptance, commitment, and for the special accommodation. Both also have the same opinion that there are no sexual harassment and different treatment to female accountant.
PERSPEKTIF BALANCED SCORE-CARD DALAM PENGUKURAN PRODUKTIVITAS ORGANISASI
Authors: Hidayat Rachmad
Published: February 2017

Balanced Scorecard system  may  affect the company’s productivity in the forms of financial perspective, internal business process perspective, and learning as well as growth perspective. A manager shall consider its benefits before implementic the system to the company.This research uses quantitative data obtained from accounting and producting staffs. Data are  analyzd by  using statistical experiment as the analysis tool to test the hypothesi using F test to find out the correlation of research variable simultaneously,  and t-test to find out the relationship of multiple linear regression of equality partialy. And the result is that  there is correlation between company’s productivity and perspectives in Balanced Scorecard. The dominant effect toward the company’s productivity is learning and growth perspective and internal business process perspective.
PENGEMBANGAN WILAYAH PESISIR KABUPATEN BARRU MELALUI KLASTER PENANGKAPAN IKAN LAUT
Authors: Supomo Supomo
Published: February 2017

As the emergence of regional autonomy commenced in the early 2001, the local government is expected not to repeat the central government’s inappropriate management by setting its development priorities. The first priority is to create development system which puts emphasis on the basic economy (people’s basic economy). The second priority is to develop of local leading products from local resources. The third priority is to develop agri-bussiness. The last priority is to establish modern industries based on the local leading products from local resources.In that case the local government of Barru has began to develop the sea fishing catchment cluster. By this cluster model, all of existing stakeholders are involved, until each of them knows their appropriate roles in the system. By developing entrepreneurship, mastering the science and technology, and the empowerment by the local  government, it is expected that the sea  fishing catchment cluster in the sea cluster could grow stronger.
STUDI KOMPARASI PEMBERIAN KREDIT PKM TERHADAP PENINGKATAN DAYA SAING USAHA KECIL SEPATU DALAM MENGHADAPI SERBUAN PRODUK CINA DI KABUPATEN SIDOARJO
Authors: Hermawan Sigit , Abdiyah Rifdah , Setiyono Wisnu P.
Published: February 2017

The objectives of the study are: (1) to identify the capital resources obtained by the shoes small businesses that get KPKM and those that do not in order to increase the competitive ability to cope with the Chinese products rush; (2) to compare the capital resources between the shoes small businesses that get KPKM and those that do not to cope with the Chinese products rush; and (3) to compare the competitive ability of the shoes small business that get KPKM and those that do not to cope with the Chinese products rush.The results of the study are: (1) the respondents have had various capital resources on the average, so that they do not only rely on the internal capital resources but also the external capital resources. Yet, most of them do not take the external capital resources from the legal organization, such as financial foundations, banks, and credit programs; (2) there is no real difference between UKM that has the capital resources for the shoes small business which get KPKM and those which do not; and (3) UKMs on the average are able to compete to cope with the Chinese products rush.
PERANAN INDUSTRI PENGOLAHAN KRIPIK ”TEMPE GETI” DALAM MENGGERAKKAN PEREKONOMIAN DAERAH NGAWI
Authors: Kunhadi Dedy , Harjanti Wulandari
Published: February 2017

Family income can be added through a manufacture industry e.g. Kripik Tempe Geti. The purpose of this article is to analyze the process of Kripik Tempe Geti business advisability and the role of Kripik Tempe Geti industry in the territory economy. This research was held in Ngawi on 2007. The collecting data is done by intensive interview to the Kri[pik Tempe Geti industry. The data collected was analyzed in a descriptive quantitative. The analysis shows that Keripik Tempe Geti industry has a big chance to be expanded. The process of Kripik Tempe Geti is suitable done by score Benefit/Cost at 0.62 ratio. As seen from the growth of territory economy, Kripik Tempe Geti industry has given working chance for the people in Ngawi, just like from the supplying of the row material, production process, or from the marketing side. The increase of the household income from Kripik Tempe Geti industry reach out at 2,064,375 Rupiahs per months, besides it also can increase the income of the market doer such as motorcycle driver (ojek) or food small shop.
ANALISIS PENGARUH FAKTOR EKONOMI MAKRO TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIC DI BURSA EFEK INDONESIA
Authors: Musthafa Musthafa
Published: February 2017

Stock investment is different from saving investment, deposits or foreign exchange, because stock investment always encounters many investors with their various profit expectations. Each stock investor has always to monitor the latest stock assurance development and observe the stock flow in the stock markets carefully and thoroughly, because they influence the stock prices.Many factors influence the stock prices, including the seller or buyer psychological factor, company condition, interest rate, rupiah exchange rate against foreign currency, economic condition, government policies, inflation rate, the country’s political and safety condition, and many others. This study analyzes the influence of those factors on the stock prices and is entitled “An Analysis of the influence of Macroeconomic Factors on Stock Prices in Go Public Manufacture Companies in Indonesia Stock Exchange “.The population are 151 manufacturing companies, 116 of which were analyzed in 3 years (2005 – 2007). The result shows that macroeconomic (inflation, SBI rates and rate of exchange) variables have  significantly influenced the stock prices.
CONFIRMATORY FACTOR ANALYSIS INTERNAL DAN EKSTERNAL KEUANGAN, FREE CASH FLOW, DAN RETURN SAHAM PERUSAHAAN MANUFAKTUR GO PUBLIC DI INDONESIA
Authors: Hidayat Widi
Published: February 2017

The negative impact of economic crisis in Asia to internal financial decision included investment decision, financing decision, and dividend decisions. This condition is loser if external factors such as inflation rate, interest rate, and exchange rate are not supported. Negative free cash flow including Economic Value Added and Market Value Added, depreciation of stock return indicate financial distress and reduction of shareholder wealth.The research used of Confirmatory Factor Analysis and the hypotheses are: 1.      The influence of Inflation Rate (IR), Interest Rate, and Exchange Rate are significant to External Factor.2.      The influence of Return on Equity (ROE), Fixed Asset Utilization (FAU), Capital Intensiveness (CI), Inventory Intensiveness (II), Receivable Intensiveness (RI), Margin Ratio (MR), Asset Profitability Ratio (APR) are  significant to Investment Decision.3.      The influence of Financial Leverage (FL), Short Term Liquidity (STL) and Cash Position (CP) are  significant to Financing Decision.4.      The influence of Plowback Ratio (PR) and Return On Fixed Asset are  significant to Dividend Decision.5.      The influence of Economic Value Added (EVA) and Market Value Added (MVA) are significant to Free cash flow.6.      The influence of Price Earning Ratio (PER), Dividend Yield (DY), and Capital Gain Yield (Cap.G) are  significant to Stock Return.The results of this research are significant influence to external factors, internal financial decision, free cash flow, and stock return; but inventory and receivable intensiveness, dividend yield are not significantly.
PENGARUH KINERJA PRODUK, PELAYANAN DAN SUMBERDAYA MANUSIA TERHADAP NIAT PEMBELIAN ULANG MELALUI CITRA PERUSAHAAN DAN KEPUASAN PELANGGAN PT ASURANSI JIWASRAYA
Authors: Ratih Ida Aju Brahma
Published: February 2017

Business environment, including in insurance industry,y is very dynamic and hypercompetitive, particularly in time of financial crises. Every company is continuously demanded to make any improvement to face some changes and competitive advantages for achieving its ultimate goals (company performances’ growth and development). Therefore, the efficiency, effectiveness and productivity of the company must be increased. on its product, service as well as human resource performances. When these performances are continuously improved, they may improve their customers’ trustworthy on the company’s product and or services, create the company’s image and customers’ satisfaction which can be proved by their intention to repurchase.The objectives of this study are to examine the effects of product, service and human resource performances on repurchase intention through company image and customer satisfaction of PT Asuransi Jiwasraya. 115 customers from 245 customers of six branch offices of PT Asuransi Jiwasraya Surabaya Region were selected as respondents, using simple random sampling technique and participated in this study. The data were collected in 2004 using questionnaires and analyzed using Structural Equation Modelling (SEM) analysis, which were processed using Amos 5.0 version of statistic computer program. Results of this study proved that product, service as well as human resource performances have positive and significant effects on company image as well as on customer satisfaction. Customer satisfaction also had a significant effect on repurchase intention. However, company image had insignificant effects on repurchase intention. Therefore, out of nine hypotheses proposed, only one hypothesis was rejected, which was the significant effect of company image on repurchase intention. This finding reminds  an important empirical evidence on the development of customer behavior theories and practices.
KUALITAS KINERJA PERUSAHAAN DAERAH (BUMD): ANALISIS BEHAVIORAL INTENTIONS PELANGGAN PADA PERUSAHAAN DAERAH AIR MINUM KOTA SURABAYA
Authors: Sukesi Sukesi
Published: February 2017

Drinking water District Company (PDAM) as a public service company must create professional service. The availability of fresh and healthy water is an important need for the dweller of Surabaya city  because the pure water pollution remains in high degree, and the source of PDAM’s water fountain is limited. PDAM as a service company that serves the society need and concerns with the basic need of human being that has not been substituted yet. For that reason, PDAM is required to give professional services continuously. PDAM as the only one public company that has the highest customer list in the matter of complaining as written in mass media. So that, it needs  evaluation and innovation forward the PDAM quality service.This research is done by survey in the form of questionnaire to the PDAM customer of Surabaya. Research sampling is  to the amount of 488 customers that  consist of three groups of customer based on their experience of getting problem; they are the group of uncomplicated customer, of complicated but can be solved customer, and of complicated and can not be solved customer. Using the technique of factor analysis, regression analysis, and chi-square simultaneously the quality of service influence toward the intention which is taken (behavioral intentions) for the complicated and can not be solved customer either simultaneously or partially the service quality that has not influenced toward the behavioral intentions of the PDAM customer of Surabaya.
PENGARUH KOMPETENSI DOSEN DAN PROSES PEMBELAJARAN TERHADAP KEUNGGULAN BERSAING PROGRAM STUDI DI PENDIDIKAN TINGGI
Authors: Sahyar Sahyar
Published: February 2017

The research aims to study and analyze the influence of lecturer’s competence and learning process on study program competitive advantage either in simultaneous and partiality at private higher education in North Sumatera. This research was conducted by census methods over 44 S1 Management studies in Private Higher Education Kopertis of Regional I North Sumatera. The data used in this research were primary data collected by questioners. The research respondents were head and students of study programs.  The validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing was the path analysis. This research concludes that: the role of lecturer’s competence and learning process influential significantly toward study program competitive advantage. Partially from both independent variables, the influence of lecturer’s competence toward study program competitive advantage is greater than learning process.
PENGARUH DESENTRALISASI DAN KOMITMEN ORGANISASIONAL TERHADAP HUBUNGAN ANTARA PENGANGGARAN PARTISIPATIF DAN KINERJA MANAJERIAL
Authors: Rihardjo Ikhsan Budi
Published: February 2017

The purposes of this research are to test empirically and analyze whether or not there is relationship between participative budgeting and managerial performance, as well as to test empirically and analyze whether  decentralization and organizational commitment as moderating variables influence the relationship between participative budgeting and managerial performance in local government. The samples of this research are taken from local government organization population, that is the partner of local apparatus working unit (Satuan Kerja Perangkat Daerah/SKPD) until two level under SKPD manager. From 420 shared questionnaires, there are founded 147 respondents whos return their answers, and only 98 questionnaires, which fulfill the requirement to be computed and involved in final analysis.Hypotheses testing technique that is used to test the relationship between participative budgeting and managerial performance is simple regression. And to test influential interaction of two contingency factor (decentralization and organizational commitment), Moderated Regression Analysis (MRA) is used. The empirical result using simple regression show that participative budgeting influences the managerial performance in local government organization. While empirical result using moderated regression analysis shows that the Interaction between participative budgeting and decentralization structure affects managerial performance significantly. Interaction between participative budgeting and organizational commitment does not affect managerial performance of local government organization significantly.