bluuebunny/crossref_metadata_2025 huggingface dataset:
KEMAMPUAN KOMUNIKASI MATEMATIS DENGAN PENDEKATAN KONSTRUKTIVISME PADA PESERTA DIDIK DI SMA
Authors: Mutiara Ranum Rasdindra  , Ahmad Yani T  , Dona Fitriawan
Published: August 2024

Terdapat banyak aspek pengajaran dan pembelajaran yang dapat meningkatkan serta mendukung peserta didik selama studi mereka. Potensi yang perlu dimiliki perserta didik yaitu kemampuan komunikasi matematis yang tinggi harus didukung dengan pendekatan yang tepat sesuai dengan proses pembelajaran di sekolah. Ketika mereka mempunyai kemampuan komunikasi matematis yang baik maka ia akan mampu menyajikan ide-ide mereka secara efektif dan akurat yang bertujuan untuk mendukung keseluruhan suatu pendekatan pembelajaran misalnya pendekatan pembelajaran konstruktivis. Pendekatan kontruktivisme merupakan pendekatan pembelajaran yang menekankan pada peserta didik sebagai partisipan aktif ketika menemukan ide-ide baru baik melalui proses belajar mengajar maupun melalui pengalaman sehari-hari, dan dalam hal ini pendidik sebagai fasilitator dalam proses belajar mengajar. Metode penelitian yang digunakan adalah inferensi kuantitatif dengan menggunakan pendekatan pembelajaran pra eksperimen atau desain kelompok untuk mengungkap dan menjelaskan bagaiman perbedaan yang terjadi sebelum dan sesudah perlakuan. Hasil yang ditunjukkan dalam penelitian ini bahwa kemampuan komunikasi matematis peserta didik yang menggunakan pendekatan yang digunakan oleh guru atau konvensional relative rendah. Hal ini dibuktikan dari hasil pra riset. Sebelum menerapkan pendekatan kontruktivis terlebih dahulu dilakukan pre-test bertujuan untuk mengetahui kemampuan awal komunikasi matematis peserta didik, dan setelah menerapkan pendekatan konstruktivis dilakukan post-test untuk mengetahu derajat komunikasi matematis peserta didik yang dilakukan pada bagian akhir. Hasil akhir penelitian menunjukkan bahwa terdapat perbedaan kemampuan komunikasi matematis peserta didik sebelum dan sesudah diterapkan pendekatan kontruktivis yang berdampak positif terhadap kemampuan komunikasi matematis peserta didik.
PENGEMBANGAN MODUL AJAR GEOMETRI RUANG DENGAN MENGGUNAKAN MODEL PROJECT BASED LEARNING (PjBL) UNTUK MENINGKATKAN KEMAMPUAN PEMECAHAN MASALAH
Authors: Safran  , Orin Asdarina
Published: August 2024

Penelitian dan pengembangan ini dilakukan untuk menghasilkan modul ajar geometri ruang dengan menggunakan model Project Based Learning (PjBL) untuk meningkatkan kemampuan pemecahan masalah di SD Negeri 10 Susoh. Metode penelitian yang digunakan adalah Research and Development (R&D) dengan model pengembangan ADDIE yang terdiri dari lima langkah: analisis, desain, pengembangan, implementasi, dan evaluasi. Penelitian ini dibatasi sampai tahap pengembangan. Berdasarkan penilaian dari tiga validator, modul ajar geometri ruang dengan menggunakan model PjBL ini dinilai valid dari aspek materi dan media, modul ajar mendapatkan nilai rata-rata sebesar 84% dengan kategori sangat valid. Sedangkan dari aspek media, modul ajar mendapatkan nilai sebesar 91% dengan kategori sangat valid. Maka dari itu, dapat disimpulkan bahwasanya modul ajar geometri ruang dengan menggunakan model Project Based Learning (PjBL) untuk meningkatkan kemampuan pemecahan masalah telah memenuhi kriteria kevalidan dari kedua aspek yang dievaluasi.
Analisis Disain Sistem Pengelolaan Dana Desa Menggunakan Model Proses SCRUM
Authors: Ginting Andre Chenaro
Published: August 2024

Kantor desa Nagori Purba Dolok, Kecamaatan Purba, Kabupaten Simalungun dalam menyelesaikan permasalahan yang berhubungan dengan pengelolaan dana desa membutuhkan waktu yang relatif lama. Berdasarkan hasil wawancara penulis dengan perangakat desa, Bapak Renhard Purba, hal ini dikarenakan masih menggunakan sistem yang sederhana, yaitu dengan menggunakan Microsoft Office dan data dana desa pada kantor masih disimpan dalam sebuah arsip. Untuk mengatasi masalah tersebut dapat dilakukan dengan penambahan pegawai, namun hal tersebut kurang tepat dilakukan karena akan menambah biaya operasional instansi. Maka penulis merancang sebuah sistem pengelolaan dana desa dengan memanfaatkan teknologi HTML5 dan PHP, yang diharapkan dapat mempermudah penyelesaian masalah yang dihadapi pihak kantor desa Nagori Purba Dolok. Dengan adanya sistem ini petugas dapat melakukan pengolahan dana desa dengan mudah dan menjadi bahan masukan kepada pimpinan untuk pengembangan sistem pengelolaan dana desa kedepannya.
Pemberian Edukasi Pencegahan Gagal Jantung Dalam Upaya Peningkatan Pengetahuan
Authors: Fauziansyah Ahmad , Arifin Mohammad Fahrul , Faqih Moh. Ubaidillah , Karyo Karyo
Published: August 2024

The level of knowledge can influence whether a person takes preventive measures against the risk of disease. People with high blood pressure, diabetes, high cholesterol and obesity are at risk of developing heart failure. The risk can be prevented if the sufferer is aware and adopts a healthy lifestyle. The aim of this non-profit activity is to spread knowledge about risk factors and proactively increase the number of people affected by risk groups. The partners of this charity are residents of Semanding Village who are included in the risk group for heart failure. The methods used by the team are lectures and demonstrations, community service activities lead to increased knowledge before and after training, this is shown by seven questions that can be answered before training 2-3 and post training 5-6. It was concluded that health education provided to people at risk of heart failure will most likely increase knowledge, prevention efforts and positive attitudes of the community towards heart failure.
Asuhan Keperawatan Ansietas pada Remaja dengan Kekerasan Seksual
Authors: Pirez Rosalina Gastao
Published: August 2024

Adolescence is the most important period of human development, representing the human transition from childhood to adulthood. Adolescence experiences emotional changes that are proportional to the physical changes experienced. This triggers sexual attraction to the opposite sex. This event can lead to sexual violence in adolescents. Emotionally, victims of sexual violence experience stress, feelings of guilt, fear of connecting with others, and anxiety. The role of nurses is needed to help identify the anxiety experienced and the level of knowledge about sexual violence. This case study aims to describe changes in anxiety levels and levels of sexual knowledge before and after the intervention. Nurses provide nursing actions to 6 adolescent clients with anxiety. The results of the intervention proved a decrease in the level of anxiety in clients before and after being given nursing interventions.
GEMOY (GERAKAN MONITORING DEBAY): OPTIMALISASI MENINGKATKAN PENGETAHUAN IBU HAMIL TENTANG PEMANTAUAN GERAK JANIN
Authors: Rahmawati Veronica Yeni Rahmawati , Puspasari Jehan , Fitria Dian
Published: August 2024

Monitoring fetal movements in the womb is still not optimal for pregnant women. This is due to the lack of knowledge of pregnant women regarding ways or techniques to monitor fetal well-being which can be done at home or outside the home while working. The aim of this community service is to increase pregnant women's knowledge regarding monitoring fetal movements independently. The method used is an introduction to the stages of fetal development and health education to monitor fetal movements through fetal movement cards. Based on the results of the pretest and posttest questionnaires, it shows that there was an increase in participants' knowledge before being given education who had good knowledge by 5 people (33.3%) then after being given education participants who had good knowledge about monitoring and monitoring fetal movements increased by 13 people (88.6 %).  Providing face-to-face education and socializing the recording of fetal movement monitoring cards has been proven to increase pregnant women's knowledge in monitoring fetal movement.
Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Intervening
Authors: Bharata Risma Wira , Pramudyastuti Octavia Laksmi , Sunaningsih Suci Nasehati
Published: August 2024

Penelitian ini mempunyai tujuan untuk mencari pengaruh partisipasi anggaran terhadap senjangan anggaran dengan komitmen organisasi sebagai variabel intervening pada sekolah inklusi di Kabupaten Gunungkidul.
Penelitian ini menggunakan metode survai dengan menyebarkan kuesioner yang terdiri dari 6 item pertanyaan untuk senjangan anggaran, 5 item pertanyaan untuk partisipasi anggaran, dan 9 item pertanyaan untuk komitmen organisasi. Sampel penelitian ini adalah 100 kepala sekolah inklusi dan 10 pegawai dinas pendidikan yang menangani anggaran sekolah inklusi. Penentuan sampel menggunakan purposive sampling. Setelah data terkumpul, selanjutnya diolah menggunakan analisis jalur atau Partial Least Square (PLS) dengan software PLS 3.0
Penelitian ini menghasilkan bahwa partisipasi anggaran mempunyai pengaruh terhadap senjangan anggaran dengan nilai t-statistic 0.431, partisipasi anggaran terhadap komitmen organisasi 0.866  dan komitmen organisasi berpengaruh terhadap senjangan anggaran dengan t-statistic 0.822, ketiga hipotesis ini tidak terdukung (hipotesis tidak ditterima) karena mempunyai nilai kurang dari1,64
Internal Control Pemerintah Desa Dalam Pengelolaan Dana Desa
Authors: Sari Retno Murni
Published: August 2024

Dalam rangka mewujudkan penyelenggaran negara yang bersih dan bebas dari korupsi perlu adanya komitmen pemerintah dengan membangun Sistem Pengendalian Intern Pemerintahan (SPIP) sebagaimana untuk mencapai pengelolaan keuangan negara yang efektif, efisien, transparan, dan akuntabel wajib melakukan pengendalian atas penyelenggaraan kegiatan pemerintahan. Perlunya penerapan prinsip akuntabilitas pelaporan dana desa dan transparansi diharapkan akan terjadi kepatuhan di pemerintah desa dalam mengelola dana desa mulai dari tahap perencanaan dan penganggaran. Sebab selama ini pengelolaan dana desa tidak sesuai dengan ketentuan yang telah ditetapkan oleh pemerintah. Penelitian ini bertujuan untuk menganalisis pengendalian internal pemerintah desa dalam pengelolaan Dana Desa tahun 2018 dengan mengambil  Pemerintah Desa Pojok, Kecamatan Ngantru, Kabupaten Tulungagung, Jawa Timur. Data yang digunakan adalahdata primer yang diperoleh langsung dari sumbernya dengan cara observasi dan wawancara terstruktur kepada Aparat Pemerintah Desa Pojok (Kepala Desa, Kaur Keuangan, Kaur Pembangunan, dan BPD).  Data sekunder yang diperoleh dari pihak ketiga atau literature, dokumentasi, buku-buku referensi, Undang-Undang, dan media elektronik. Metode analisis data yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa penerapan Sistem Pengendalian Intern Pemerintah dalam pengelolaan Dana Desa dan pelaksanaan pembangunan desa telah dilaksanakan sesuai dengan peraturan yang berlaku, melaksanakan dengan keterbukaan dan akuntanbel, serta mengajak masyarakat desa setempat untuk berpartisipasi dalam pembangunan desa menggunakan Dana Desa tahun 2018.
Pengaruh Kinerja Keuangan dan Opini Audit terhadap Audit Report Lag pada Perusahaan Perbankan 2014 – 2017
Authors: Ani Fitri , Chomsatu Yuli , Dewi Riana R
Published: August 2024

Tujuan dari penelitian iniaadalah untuk menguji pengaruh profitabilitas, solvabilitas, likuiditas, ukuran perusahaan danaopini audit terhadap audit report lag perusahaan. Peneliti menggunakan 31 perusahaan yangaterdaftar di Bursa Efek Indonesia periode 2014 – 2017 dari perusahaan yang telah diaudit.
Berdasarkanahasil pengujian hipotesis 1 yang menyatakan profitabilitas berpengaruh terhadap auditareport lag perusahaan didukung dengan bukti empiris. Pengujian hipotesis 2 yang menyatakanasolvabilitas berpengaruh terhadap audit report lag perusahaan tidak didukungadengan bukti empiris. Pengujianahipotesis 3 yang meyatakanan likuiditas berpengaruhaterhadap audit report lag tidakadidukung dengan bukti empiris. Pengujian hipotesis ke 4 yang menyatakan ukuran perusahaan berpengaruhatehadap audit report lag tidak didukung dengan bukti empiris. Sedangkan hipotesis ke 5 yang menyatakanaopini audit berpengaruh terhadap audit report lag tidak didukung dengan empiris.
Islamic Corporate Social Responsibility and Environmental Performance as Determinants of the Profitability of Islamic Banking in Indonesia
Authors: Aisyah Esy Nur , Riswanti Riswanti
Published: August 2024

In carrying out corporate social responsibility, islamic banking must carry out Corporate Social Responsibility in accordance with Islamic law or called Islamic Corporate social Responsibility and pay attention to environmental management, so as to make a good contribution ffrom the community towards the company. This study aims to determine the effect of Islamic Corporate Social Responsibilty and envoromental performance on profitability. The sample used in this study were 11 islamic commercial bank with the study period of 2011-2015. The analytical tool used is multiple regression analysis. The test result show that Islamic Corporate social Responsibility has a significant positive effect on profitability and environmental performance has a significant negative effect on profitability. And based on the result of the determinant test (R square), the ICSR and environmental performance variables are able to explain its effect on profitability by 26%, while the rest is explained by other variables.
Keywords: Environmental Performance, Islamic Corporate Social Responsibility, Islamic Banking, Profitability.
The Effect of Income Smoothing, Accounting Conservatism, and Earning Information on the Earnings Response Coefficient
Authors: Ahalik Ahalik , Christian Kelvin
Published: August 2024

This research aims to analyze the influence of income smoothing, conservatism accountancy, and earnings informastion towards earnings response coefficient. The population in this research are all of the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015 - 2017. The sample selection by  using purposive sampling and obtain a sample of 78 companies or 234 observation data. The data analysis method used in this multiple regression analysis by using SPSS version 24. The simultaneously result showed that income smoothing, conservatism accountancy and earnings information with simultaneously affect to earnings response coefficient. The partially result showed that conservatism accountancy affect negatively to earnings response coefficient while income smoothing and earnings information do not affect to earnings response coefficient.
Productivity of Company Assets and Disclosure of Public Health Activities in Manufacturing Companies
Authors: Adam Helmy , Sari Kristina Mevita
Published: August 2024

This study aims to describe and analyze various public health activities that are revealed in the annual publications of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2017-2018. Base on 93 companies that were observed, 84 companies (95.2%) had disclosed their public health activities, while 9 companies (4.8%) did not make any consecutive disclosures for 2 (two) years. The results of this study also indicate that, disclosure of aspects of public health was influenced by Return on Assets (ROA) which means that public health programs are influenced by the productivity of company assets in generating profits.
Peta Informasi Penyusutan Aset Tetap Menggunakan Metode Garis Lurus
Authors: Suhendro Dedi , Hasibuan Ade Septian , Sitorus Candra Wiranto
Published: August 2024

Sistem penyusutan aktiva tetap pada penelitian ini dengan menggunakan metode garis lurus dan mengembangkan sistem informasi penyusutan aktiva agar terkomputerisasi. Subjek penelitian adalah di PT Perkebunan Nusantara III (persero) kawasan khusus Sei Mangkei Kabupaten Simalungun dan objek penelitian mengenai sistem penyusutan aktiva tetap dengan menggunakan metode garis lurus. Penyusutan aktiva ini meliputi penyusutan gedung, peralatan kantor, kendaraan dan aktiva tetap lainnya yang digunakan dalam penelitian, dengan teknik pengumpulan data yang digunakan meliputi wawancara, observasi dan studi keperpustakaan. Hasil penelitian menunjukkan bahwa pengembangan sistem penyusutan aktiva tetap dengan menggunakan metode garis lurus dapat memproses data pada saat menghitung biaya penyusutan, dan laporan penyusutan yang di butuhkan oleh PT Perkebunan Nusantara III (persero).
Karakteristik Wirausaha dan Spiritualitas sebagai Penentu Keberhasilan Usaha UMKM di Jawa Barat
Authors: Khatimah Husnul Khatimah
Published: August 2024

Penelitian ini bertujuan melihat kontribusi karakteristik wirausaha atau karakteristik entrepreneur dan karakteristik wirausaha muslim dalam menentukan keberhasilan usaha UMKM di wilayah Jawa Barat. Populasi penelitian tersebar di wilayah Jawa Barat, namun dikhususkan pada wilayah Bekasi dan Bandung serta Cimahi. Dari hasil penelitian menunjukkan Karakteristik Entrepreneur Muslim dan Karakteristik Wirausaha mampu menjelaskan variabel dependen yaitu Keberhasilan Usaha sebesar 85,5% sedangkan sisanya 14.5% dijelaskan atau dipengaruhi oleh variabel lain. Hasil Goodness of Fit (GoF) adalah 0,806 yang mana lebih besar dari 0,38, artinya bahwa model yang dibangun memiliki Goodness of Fit yang baik. Dengan demikian melakukan tahap analisis pengujian R-Square, Q-Square dan Goodness of Fit maka dapat dikatakan bahwa model yang dibentuk adalah robust (kuat). Pengaruh variabel Karakteristik Entrepreneur Muslim terhadap variabel Keberhasilan Usaha memiliki tingkat pengaruh yang medium karena melebihi nilai 0.35 yaitu sebesar 2.675. Demikian pula Variabel Karakteristik Wirausaha memiliki tingkat pengaruh yang lemah terhadap variabel Keberhasilan Usaha dengan nilai 0.012 karena kurang dari nilai 0.2. Dengan demikian, berarti bahwa secara ideal mereka meyakini bahwa kedua karakteristik tersebut harus dimiliki wirausaha, namun dalam persepsi dan pelaksanaan mereka belum menerapkannya dengan baik.
 
Kata kunci : Karakteristik wirausaha, karakteristik entrepreneur muslim, keberhasilan usaha.
Pengaruh Penerapan PP Nomor 23 Tahun 2018 dan Modernisasi Perpajakan Serta Tingkat Kepatuhan Wajib Pajak UMKM di Kota Bekasi
Authors: Risa Nurma , Sari Mayta Rizky Puspita
Published: August 2024

Penelitian bertujuan untuk mengetahui pengaruh Penerapan PP No. 23 Tahun 2018 terhadap Kepatuhan Wajib Pajak dan Modernisasi Perpajakan terhadap Kepatuhan Wajib Pajak. Jenis Penelitian ini merupakan penelitian deskriptif kuantitatif. Data yang digunakan adalah data primer yang bersumber dari kuesioner responden Wajib Pajak UMKM di Kota Bekasi. Populasi pada penelitian ini sebanyak 206.941 Wajib Pajak UMKM yang terdaftar di Kota Bekasi. Sampel dalam penelitian ini diambil menggunakan metode Accidental sampling. Jumlah sampel yang digunakan yaitu sebanyak 100 responden. Data yang diperoleh dianalisis dengan menggunakan teknik analisis PLS (Partial Least Square) melalui software SmartPLS 3.0. Hasil penelitian menunjukkan bahwa Penerapan PP No. 23 Tahun 2018 dan Modernisasi Perpajakan berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak. Penelitian selanjutnya diharapkan dapat memperluas cakupan penelitian dan menambah variabel maupun faktor-faktor lain.
Negative Effect of Job Insecurity in the Relation between Ethical Leadership and Emotional Exhaustion in Auditor
Authors: Yustina Andi Ina , Satrio Rudy Aunallah Bumi , Shaleh Khairul
Published: August 2024

This research examines the moderating role of job insecurity, whether ethical leadership affects emotional exhaustion. A web-based survey is used in deploying and delivering questionnaires to 184 auditors from Indonesia. Result shows that ethical leadership affect significantly towards the emotional exhaustion. The result also demonstrates that job insecurity moderates the effect of ethical leadership on emotional exhaustion. This study suggests that by having leaders with good ethical leadership can reduce the effect of emotional exhaustion in auditors that affected by job insecurity. It is recommended for organization to prevent the effect of emotional exhaustion by training its leaders with ethical leadership development and recruiting ethical leaders.
The Effect of Professional Orientation Toward Role Conflict WithBudget Participation and Orientation of System Goal As Moderating Variables
Authors: Sabaruddinsah Sabaruddinsah
Published: August 2024

Professionals (physicians) who work in Public Hospital and hold a structural position would have dual role both as a physician and a manager. As a physician, they should orientate on their professional values. As a manager, they have to work based on efficiency and achievement of organizational goal in running any activity.  This research aims to analyze the effect of professional orientation toward role conflict and the effect of budget participation and orientation of system goal as moderating variables toward the relationship between professional orientation and role conflict. This research is performed by census method. The respondents are the physicians who hold a position as a Chief of Satuan Medik Fungsional (SMF) in public hospital of class A and B in Bekasi. The data analysis of hypothesis testing uses the Simple Regression Analysis and Moderated Regression Analysis (MRA).  The results indicate that professional orientation influence role conflict positively. Budget participation and orientation of system goal are moderating variables which have negative effects toward the relationship between professional orientation and role conflict.
KAJIAN AKADEMIS DALAM PERTIMBANGAN PENYUSUNAN UPAH
Authors: Fajarwati Diana
Published: August 2024

In order to provide a unified view in terms of wage determination, the Board has the task of recommending equal pay wages to the Mayor to get the governor setting. Many things need to be assessed in terms of wage determination because without we realize that each element has different interests, so that academic research is needed to be realistic setting of wages for workers, employers and government sides.
ANALISIS PERSEPSI MAHASISWA AKUNTANSI TERHADAP KODE ETIK AKUNTAN
Authors: Risa Nurma
Published: August 2024

This study purposes to examine wether there is different perception of the ethic code ofthe Indonesian accountants associate between accounting students on individual factors (year ofstudy, program, GPA (Geade Point Average), gender, and job experience), and to find out theadequacy of ethic in accounting curriculum. The populations of this research are accountingstudent in Universitas Islam ’45 Bekasi (UNISMA Bekasi) who still in the first and last year. Theanalysis of this research using independent sample t-test dan Mann whithney u-test as aconfirmation.The result of hypothesis test shows there is significantly ethical perception differences between first year student and last year student. And there is no signifantly ethical perception differences between diploma student and bachelor student, between male and female student, between student with GPA more than three and less than three, and between working student and not working student.The result of survey of adequacy of ethic in accounting curriculum show that the recent accounting curriculum is not adequate to give ethical lesson for the student when they are working.
PENGUJIAN TECHNOLOGY ACCEPTANCE MODEL (TAM) DAN THEORY PLANNED BEHAVIOR (TPB)
Authors: Lucyanda Jurica
Published: August 2024

The purpose of this study is to examine the factors that determine intention of the accounting student to adopt internal software My Quick Accounting System (My QAS) in economic faculty of Islamic University “45” Bekasi. To identify the factors that affect intention to adopt internal software using a research model based on Technology Acceptance Model (TAM) and Theory of Planned Behavior (TPB). The behavior factors that using in this study are perceived usefulness, perceived ease of use, attitude, subjective norms, self efficacy, and technology support. The respondent in this study that only the accounting students who have participated in accounting computer course. This study using the survey method for data collection (personally administrated questionnaires).The results indicate that the accounting student’s intention to adopt My QAS determine by behavior factors such as: perceived usefulness, perceived ease of use, attitude, subjective norms and technology support.
PERKEMBANGAN AKUNTANSI DI INDONESIA
Authors: Putri Anisa
Published: August 2024

Accounting is a tool to inform the financial information to everyone who needs. Informing such information, it is used the report of accounting or financial report. The dynamics of develophing the standart of accountancy since IAI established in 1957 till now. At last, there are three historical milestones that have been reached in develophing the standard of financial accountancy in Indonesia. First, before activating the money market in Indonesia in 1973. Second, in 1984, and third in 1994 IAI totally revised PAI 1984 it is converted in SAK per 1st October 1994. Since 1994 IAI also pas decided to harmonize with international accountancy standart in develophing it’s standart by declaration, it is hoped that the entity has enough time to prepare as well as possible in anticipating the process on confergence done by IAI.
IMPLIKASI TINDAKAN PERATAAN LABA TERHADAP PENGAMBILAN KEPUTUSAN BAGI INVESTOR
Authors: Cahyati Ari Dewi
Published: August 2024

Net revenue or earnings often use to evaluate management performance. Therefore management tend to do disfunctional behaviour. One kind of disfunctional behaviour is income smoothing. The purpose of income smoothing is to increase stock price. Income smooting is logic and rationale for manajer with use inherent weakness in incounting. Although income smoothing can reduce reliability of financial statement and disserve of investor because it’s can make investor wrong in decision making, income smoothing is legally practise because not violate generally accepted accounting principles.
INFORMASI KEUANGAN DAN NON KEUANGAN TERHADAP RETURN SAHAM DI PASAR PERDANA
Authors: Lestari Yona Octiani
Published: August 2024

Financial statement and Non Financial statement need investor at initial market (IPO). The underpricing fenomenal in Initial Public Offering (IPO) is investor get positif return in initial market. The one is caused by asimetry informations in initial market. Investor need some informations, but the informations was getting prospectus informations only. And this research explain to test aboute financial statement and non financial statement to return in initial public offering. The sampling of research were 58 manufacturing and non manufacturing were listing in Bursa Efek Indonesia (Idx) at 2002-2004. Sampling method with purposive sampling. The ones must underpricing and prospectus statement full disclosure. The analyse used multiple regretions. To find relations of auditor reputations, guarantor reputation, old age company, equity percentage which on the market, ROA, leverage, industrial sector with initial return. Result of analysis indicate that there is two variable having an effect on significance to initial return that is emission guarantor reputation and auditor reputation. Assess significance T for the auditor reputation is 0.037 meaning significance at 5%. While result of test correlation indicate that emission guarantor reputation variable can explain initial return equal to 0.200 or equal to 20% positive to initial return. This result support research which have been done by Balvers ( 1998) that is emission guarantor reputation and auditor reputation have an effect on negativity significance to initial return. Value of significance T for the emission guarantor reputation is 0.044 meaning significance at  = 5%. Result of examination of this corellation indicate that emission guarantor reputation variable can explain initial return -0.306 or equal to 30.6% negative to initial return. Result of this research support research done by Carter and Dark ( 1992) that emission guarantor reputation, procentage share tender, old age company have an effect on negativity significance to initial return.
PENGARUH GENDER, TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, PENGETAHUAN DAN PENGALAMAN TERHADAP AUDIT JUDGMENT
Authors: Hayati Nur
Published: August 2024

Audit judgment is a policy or consideration of the auditor in determining the result of its audit opinion that refers to the formation of an idea, opinion or estimate of an object or event. Objectives of this study is to examine how gender, comflexity of tasks, knowlwdge and experience influence ti audit judgment.
Respondent of this study is auditor who works in the office of public accountants in east java., both the level of auditor junior and senior auditor. The sampling technique in this study simple random sampling. Data were obtained through questionaires sent direcly and through the mail survey (postal). Of the 118 questionaires sent, only 89 can be analyzed. Data analysis technique using multiple regression .
Based on the result of statistical test, indicates that gender, did not significant affecet to the auditor judgment. Pressure of compliance, complexity of task, knowledge and experience affrect of the audit judgement.
CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN KEPADA MASYARAKAT STUDI KASUS PADA PT GOLD COIN SPECIALITIES
Authors: Risa Nurma , Sulastri Tuti , Pramono Joko
Published: August 2024

The purpose of this study is to provide a real picture of the company's image from the point of view of the surrounding community as a result of the implementation of CSR programs and business operations of the company towards its stakeholders, particularly to residents around the company.
This study used a qualitative approach, with descriptive-qualitative method.This research will be directed descriptive to find out CSR programs conducted by PT GCS, which has a direct impact to the community around the company. Then the survey was also carried out to communities around the company to see what the community regarding CSR PT GCS program, which includes welfare and community satisfaction, community participation in CSR programs, as well as the image of the company according to the community.
The results show, it turns out the company has no specific CSR programs. Giving grants for religious activities and posyandu are recognize as company's CSR activities. However, communities around company are not satisfied with what the company has done, especially in the form of environmental pollution of air pollution that is odor and dust that sometimes interfere community activities. While the company considers the pollution is coming from leaks in the production process and is not a serious problem. This problem led to disharmony between communities and companies that lead to prolonged conflict and the community gives a bad image to the company.
For advice, company needs to review the concept of CSR and formulate more precisely what and how their relationships with the community will be built. In addition, society itself seems also to be invited participation in designing CSR programs. With so expected dissemination and implementation of new concepts that CSR can occur in a good partnership between the companies with the community.
KAJIAN: FRAUD (KECURANGAN) LAPORAN KEUANGAN
Authors: Putri Anisa
Published: August 2024

Fraudulent misstatement or omission is deliberate amount or disclosures in financial statement. Perpetrators of fraud from people within the company can be from outside the company. Triggers fraud was caused by greed, needs, pressures, opportunities and rational.Financial statements contain material misstatements may result in financial statements are not presented fairly, in all material respects. Misstatement of financial statements may occur as a result of mistake or fraud. In order companies have a fraud prevention system, then the company makes detection systems, monitoring, reviewing policies and systems in the fields of human resources and operations.
INTELLECTUAL CAPITAL: PENGUKURAN, PENGELOLAAN DAN PELAPORAN
Authors: Cahyati Ari Dewi
Published: August 2024

Keberhasilan perusahaan selain dipengaruhi oleh sumber daya berwujud juga dipengaruhi oleh sumber daya tidak berwujud atau yang disebut intellectual capital. Intellectual capital terdiri atas human capital, structure capital dan relational capital. Banyak para ahli yang mengemabngkan alat ukur untuk mengukur Intellectual Capital (IC) . Intellectual Capital dapat dikur dengan pengukuran non moneter diantaranya menggunakan : Balanced Scorecard, Skadia navigator, Brooking`s Technology Broker Method , IC Index, Intangible asset monitor. Sedangkan pengukuran moneter menggunakan EVA, MVA, Tobin’s q dan VAIC model. Kok (2005) menyatakan bahwa IC dapat dikelola dengan pendekatan Inovasi sebagai strategi bisnis dan penciptaan knowledge management. Walaupun IC merupakan hal yang sangat penting dalam keberhasilan bisnis, namun tidak semua IC dapat dilaporkan sebagai asset dalam laporan keuangan. IC yang tidak memenuhi karakteristik asset dilaporkan sebagai biaya dalam laporan keuangan.
DAMPAK PRIVATISASI PADA KINERJA KEUANGAN BADAN USAHA MILIK NEGARA (BUMN) DI INDONESIA
Authors: Aprilina Vita
Published: August 2024

This study aims to examine the differences in financial performance before and after the privatization of state enterprises. The population in this study is all state-owned companies in Indonesia, while the sample in this study for phase I testing of the years 1993-2010, phase II testing of the years 2007- 2011, namely, doing an IPO and listing on the Indonesia Stock Exchange selected by purposive sampling method. This study used t-test. The results showed there is no difference performance in the company's financial before and after the privatization of state enterprises.
ZAKAT SEBAGAI PENGURANG PAJAK PENGHASILAN PADA BADAN AMIL ZAKAT
Authors: Andriani Sri , Fathya Fitha
Published: August 2024

Tax is become the highest acceptance for a country. There is no one country in the world get higher acceptance sector than tax. Because of its high proportion for a country, the tax acceptance is struggled by the government. In case, tax is so important for a country acceptance, then the society awareness came along for the importance of zakat too. Both of tax and zakat need a right management. Bad management of both will make productions contradictive for the building of the nation. One of them is a double load to pay tax and zakat. Goal of this research is to analyze the effectiveness management of zakat as subtrahend of tax in BadanAmil Zakat (BAZ), East Java. This research using descriptive qualitative approach and will describe systematically about the research focus (zakat as subtrahend of tax). Data analysis is done to simplify the data, so that the data will be easy to read and interpreted. The data collection is done by observation, interview, and documentation. Data analysis by three phases : data reduction, data presentation, and verification. From this research, BAZ in East Java shows that zakat as subtrahend of tax has a big impact for the potential tax acceptance. Then, it can be concluded that realization of the law of zakat and tax must be increased.
PENGARUH KUALITAS DIPA DAN AKURASI PERENCANAAN KAS TERHADAP KUALITAS PENYERAPAN ANGGARAN PADA SATKER WILAYAH KPPN MALANG
Authors: Seftianova Ratih , Adam Helmy
Published: August 2024

This research is purposed to analyze the influence of quality of DIPA (Budget Implementation Document) and the accuracy of cash forecasting to budget absorption quality of working unit in the  KPPN Malang's working area. This research is a survey research which was conducted by distributing questionnairies and collecting secondary data. The questionnaire was distributed to every financial functionary and staf at working unit in the KPPN Malang’s working area. While, secondary data was obtained from the acts and reports of KPPN Malang. Working unit in the KPPN Malang’s working area was sampled by simplerandom sampling method to get high level of generalizability of all the population. Hypotheses testing used multiple regression analysis. The result of research shows that quality of DIPA positively affects to the budget absorption quality either from the level of budget absorption or proporsionality of budget absorption inter period. While, accuracy of cash forecasting does not affect budget absorption quality either from the level of budget absorption or proporsionality of budget absorption inter period.
MODEL PELAPORAN CORPORATE SOCIAL RESPONSIBILITY TEMA KEMASYARAKATAN, LINGKUNGAN DAN PRINSIP PENGUNGKAPAN PADA PT. ALAM MAHAMERUDI KOTA MALANG
Authors: Murniati Aniek
Published: August 2024

This research is to study implementation of corporate social responsibility report (society and environment theme) at PT. Alam Mahameru in Malang and to known disclosure report consistency (full disclosure). This research is descriptive research with data type qualitative, which is described and explains obtained data of PT. Alam Mahameru. Collecting data with some method of like semi interview structure to some employees of PT. Alam Mahameru, observation non participant and documentation in the form of document, soft copy, hard copy and also other media exist in PT. Alam Mahmeru.Result of Research indicate that PT. Alam Mahameru have applied corporate social responsibility society and environment theme as according to rules and regulations of No. 40 Year 2007 ( UUPT) but PT. Alam Mahameru have not consist use CSR report consistency (full disclosure).
 CSR implementation in PT Alam Mahameru expected the company to have sustainability reporting (SR) who reported social, economic and environmental aspects of a company. This report is beyond the concept or reported separately to the financial statements conformed to the applicable accounting standards.This report is expected to be included in the annual report, so the company is able to reveal the social impact of the company with the principle of full disclosure (full disclosure).
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA
Authors: Aprilina Vita
Published: August 2024

The purpose of this study is to obtain empirical evidence of the efficiency of value added(VAICTM) with the major components of a firm’s resource base (physical capital, human capitaland structural capital) and dimensions of financial banks performance: capital: CAR, aseetsquality: NPL, earnings: ROA, liquidity: LDR. The population of the study is the listed banks on Indonesia Stock Exchange period 2008until 2010. Determination of the sample in this study is carried out by using the method ofpurposive sampling. The hypotheses are tested using multiple regression analysis. The results show that: intellectual capital is measured from human capital (VAHU)positive significant influential to financial performance with CAR and LDR, negative significantinfluential to financial performance with NPL and ROA, not influential to financial performancewith LDR. Intellectual capital is measured from structural capital (STVA) positive significantinfluential to financial performance with NPL and ROA, negative significant influential tofinancial performance with LDR, not influential to financial performance with CAR. Intellectualcapital is measured from physical capital (VACA) positive significant influential to financialperformance with NPL, negative significant influential to financial performance with CAR andLDR, not influential to financial performance with ROA
PENGARUH PENGETAHUAN DAN SOSIALISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP EFEKTIVITAS PEMANFAATAN TEKNOLOGI INFORMASI PERPAJAKAN BAGI WAJIB PAJAK ORANG PRIBADI
Authors: Mandasari Yanti , Risa Nurma
Published: August 2024

This study examines the influences of knowledge and sosialization of tax administration system on theeffectiveness of using tax information technology for individual tax prayer. The responden areindividual tax-payers in Bekasi area. Hypothesis test using t-test and F-test. And data analysis usingregression. The results determine that knowledge and sosialization positive and significantly influencethe effectiveness using tax information technology. It means that tax payers will use technologyinformation if they have enough knowledge about tax administration system.
ANALISIS PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP VARIASI HARGA SAHAM SYARIAH
Authors: Aisyah Esy Nur
Published: August 2024

Stock price traded on the exchange is closely related to the achievements of the company. Achievementsof the company can be judged from the magnitude of the financial performance during a certain period. Thefinancial performance of the company can be observed from the financial statements issued periodically.Therefore, this study aims to examine the determinants of stock prices in the Indonesian sharia (JII) over aperiod of three years from 2011 to 2013. The results of the regression analysis of the six independent variablesassociated with the use of data from shares sharia (JII) listed on the Stock Exchange. Adjusted R-square value(0.88) indicates that the stock prices of sharia almost 88% depending on the independent variables are EVA,EPS, DPS, ROE, PER and DER, which is owned by the company. Significance Tests showed that EPS and PERis an important determinant of stock prices in the Indonesian sharia. On the other hand, the research also foundthat the explanatory variable is not an explanatory variable explanatory variables EVA, DER, DPS, and ROE isnot strong explanatory variables to determine the price of shares of sharia in Indonesia.
EVALUASI PENERAPAN SAK ETAP DALAM PELAPORAN ASET BIOLOGIS PADA PETERNAKAN UNGGUL FARM BOGOR
Authors: Cahyani Ranny Catary , Aprilina Vita
Published: August 2024

This research aims to evaluate the implementation of SAK-ETAP in the reporting of biological assets at Unggul Farm Bogor Plantation. This research use descriptive-evaluative method that describe measurement, recognition and presentation of biological assets. Document techniques is used to collect data related to biological asset owned Unggul Farm Bogor Plantation then compared it with SAK ETAP. Unggul Farm Bogor Plantation has not present cash flow statement yet. Biological assets in Unggul Farm Bogor Plantation are growing animal, one day old chicken, 48 weeks broilers, and reject eggs. They are recognized as inventory, measured at cost and presented at balance sheet. Chicken breeders (chicken at production period) and immature breeding flocks (growth chicken) are recognized as other current asset, measured at cost and presented at balance sheet.
PENGARUH PENGALAMAN, KEAHLIAN, SITUASI AUDIT, ETIKA, DAN GENDER TERHADAP KETEPATAN PEMBERIAN OPINI AUDITOR MELALUI SKEPTISISME PROFESIONAL AUDITOR
Authors: Sutrisno Sutrisno , Fajarwati Diana
Published: August 2024

The purpose of this study is to provide empirical evidence of how much direct influence between the experience,expertise, audit situation, ethics, and gender of the accuracy of the provision of the auditor's opinion as well asindirect influence between the experience, expertise audit situations, ethics and gender of the accuracy of theprovision of the auditor's opinion through skepticism professional auditor as an intervening variable. This researchuses descriptive method, with questionnaire as a tool to collect data. This research disclosed that experience, theaudit situation, ethics and gender does not have a significant positive effect to the accuracy of the auditor's opinion,while expertise has significant positive effect to the precision of the auditor's opinion, and experience, expertise,ethics, gender was not a significant positive effect on the accuracy of the provision of the auditor's opinion by theauditor's professional skepticism positive effect while the audit situation and significant precision giving theauditor's opinion by the auditor's professional skepticism
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN
Authors: Risa Nurma
Published: August 2024

The purposes of this study are to prove that budgeting participation and organization commitment can influencethe budget lack at UNISMA Bekasi. Using structural equation model (SEM) method, with Partial Least SquarePath Modelling, this study prove that budgeting participans are tend to do budget lack. On the other hand, a person with high commitment to organization is tend to minimize budget lack and will do everything to achiveorganization goals.
STUDI PARTISIPASI PENGANGGARAN, PENGENDALIAN ANGGARAN, STRUKTUR ORGANISASI TATA KERJA (SOTK), BUDAYA NASIONAL, PRILAKU DISFUNGSIONAL DI PEMERINTAH KOTA DAN KABUPATEN BEKASI
Authors: Sabaruddinsah Sabaruddinsah
Published: August 2024

This study aims to test whether the national culture can bertindah as a mediating variable in therelationship between budget participation, budget control and working procedures of theorganizational structure of the dysfunctional behavior of the officials in the implementation ofregional autonomy in the City and Bekasi. The method used is descriptive quantitative method with acorrelation approach. Sampling technique in this study using the technique side perposive samplingtechnique using specific criteria. To analyze the data used Structural Equation Modeling (SEM) withSmartPLS program (Partial Least Square). The test results of the parameter coefficients of eachvariable is participation showed positive influence 0222 budget, with the t-statistic values of 3,773and significant at the 0.05, the coefficient of the variable parameters control the budget withdysfunctional behavior positively influences menunujukkan 0786, with a value of t-statistics for 22 116and significant at 0.05, and the coefficient of the variable parameters governance organizationalstructure working with the national culture menunujukkan no positive effect 0.313, with t-statisticvalues of 8,063 and significant at 0.05. From the results of this study concluded that budgetaryparticipation variable positive and significant effect on dysfunctional behavior, budget control provedto significantly influence the national culture and national culture proved positive and significantconsequences for dysfunctional behavior and participation variable budgeting, budgetary control andorganizational structure affects the functioning of the dysfunctional behavior, but national culture isnot a variable that can strengthen or weaken the influence of national culture but it is one that arisesamong the variables that can be directly related to management control systems and dysfunctionalbehavior.
PENGARUH FEEDBACK DAN FEED-FORWARD DALAM MEMBANGUN KAPABILITAS MARKET ORIENTATION & ENTREPRENEURSHIP DAN ORGANIZATIONAL PERFORMANCE
Authors: Asiah Neng
Published: August 2024

he purpose of this study are to determine the effect of feedback control, feed-forward control on themarket orientation and entrepreneurship, the effect of market orientation on organizational capabilities andinfluence the ability of entrepreneurship performance to organizational performance. The population of this study are all managers of manufacturing companies in the City and County ofBekasi. The sampling technique used was purposive sampling. The respondents of this study are middlemanagers. This study uses the approach of Structural Equation Model (SEM) using software Partial LeastSquare (PLS). PLS is a structural equation modeling (SEM) based components or variant (variance). The results are feed-back control has positive effect on market orientation, this is consistent withresearch Graftonet al. (2010). And feed-back control also positively effect to Entrepreurship, this is concurswith research Graftonet al. (2010). the use of PMS interactively / feed-forward control has positive effect onboth market orientation and entepreneurship, this is consistent with Henri (2006). Market orientation has positifeffect to organizational performance, this is consistent with the study of Graftonet al. (2010). Entrepreneurshiphas positive affects to organizational performance, this is consistent with the study of Graftonet al. (2010)