bluuebunny/crossref_metadata_2025 huggingface dataset:
PENANGANAN SAMPAH ORGANIK DENGAN BAK SAMPAH KOMPOSTER DI DUSUN SUSUKAN KELURAHAN SUSUKAN KECAMATAN SUSUKAN KABUPATEN SEMARANG
Authors: Aklis Nur , Masyrukan Masyrukan
Published: November 2017

Not properly managed of garbage will impact the health, social and economic. It occurs in RT 03, RT 04 RW 1, Susukan Village, Semarang District. Most residents of both RT are still throwing garbage in any place, and others make puddles for landfills. This paper addresses the issue of handling organic waste from the initially discarded in places and wallow carelessly processed into compost and liquid fertilizer in a composter in Susukan Village , District of Semarang. The activities begins with making management team that are divided according to their respective RT, provision of trash for inorganic waste, manufacture and operation of the composter training for the management team, training provision and operation of the composter for residents. The results of activities undertaken resident of RT 03 RW 04 has a system to manage garbage, produce fertilizer so the impact on improving the quality of health and social citizens.
Qualidade de vida de candidata ao transplante de fígado após intervenção fisioterapêutica: relato de caso
Authors: Ivo Filho José , Nascimento Michelle Duarte , Reche Bruna Angélica , Correia Juliana Rodrigues , Cavenaghi Odete Mauad
Published: November 2017

O objetivo do presente estudo foi avaliar o impacto de um programa de reabilitação física sobre a qualidade de vida de uma paciente candidata ao transplante de fígado. Trata-se de uma paciente do sexo feminino, 43 anos, diagnóstico médico de cirrose biliar primária, fibrose porta-porta, há seis anos, Child B e MELD 17, antecedente de hipertensão arterial sistólica, diabetes mellitus e dislipidemia. Foi avaliada antes e após aplicação do protocolo de reabilitação em cinco sessões consecutivas, por meio do questionário Chronic Liver Disease Questionnaire (CLDQ). Observou-se uma resposta positiva na melhoria da qualidade de vida da paciente quando submetida ao programa de reabilitação física, porém, de forma discreta, devido à percepção de limitações funcionais pertinentes à doença, demonstrando alteração emocional. Este estudo permitiu uma abordagem criteriosa da candidata quanto às suas limitações pessoais e características da doença para servirem como parâmetro a um programa de tratamento fisioterapêutico, baseado na reabilitação e melhora da qualidade de vida. Novos estudos poderão ser desenvolvidos sobre o tema abordado, o que contribuirá de forma direta na ampliação do conhecimento, enriquecimento e atualização da literatura científica.
Achado incidental de feocromocitoma após exame de imagem
Authors: Teixeira Bianca Lara , Bernardo Mônica Oliveira
Published: November 2017

Feocromocitomas são tumores — 90% benignos — relativamente raros da medula da suprarrenal, produtores de catecolaminas. Cerca de 75% dos pacientes manifestam a tríade súbita clássica, caracterizada por hipertensão grave, palpitações e cefaleia. O diagnóstico é confirmado por meio da dosagem de metanefrinas urinárias, além de exames radiológicos, como ultrassonografia, tomografia computadorizada e ressonância nuclear magnética. O tratamento curativo consiste na retirada do tumor, sendo a videolaparoscopia a técnica cirúrgica utilizada. O presente relato descreve o caso de uma mulher que procurou a emergência com queixa de lombalgia à esquerda e, após exames de imagem, ficou evidenciada massa de grandes dimensões em suprarrenal. A paciente apresentava como sintomatologia ligada ao tumor secretor apenas a hipertensão arterial secundária. Optou-se pela cirurgia aberta devido às dimensões do tumor e, após adrenectomia esquerda, a paciente apresentou-se normotensa.
Efeito do estresse sobre o metabolismo glicídico de camundongos tornados obesos
Authors: Gozoli Gabriela Fernandes , Zeca Paula Regina Manuner , Calzzetta Bruna , Cesaretti Mário Luís Ribeiro
Published: November 2017

Introdução: Distúrbios do sono, isoladamente ou em associação a uma dieta rica em calorias, podem determinar alterações metabólicas no sistema nervoso autônomo e no eixo hipotálamo-hipófise-adrenal, os quais podem aumentar a glicemia e produzir intolerância à glicose. O estado de intolerância à glicose geralmente precede o aparecimento de diabetes tipo 2. Objetivo: Este estudo visou avaliar os efeitos da associação da privação de sono paradoxal e dieta hipercalórica sobre o comportamento alimentar e a tolerância à glicose de camundongos. Métodos: Camundongos Swiss foram distribuídos em seis grupos: (1) controle; (2) dieta hipercalórica; (3) privação de sono paradoxal; (4) privação de sono paradoxal + dieta hipercalórica; (5) monoglutamato de sódio (MSG); e (6) privação de sono paradoxal + monoglutamato de sódio (MSG+PSP). Durante as oito semanas de acompanhamento, o consumo alimentar foi avaliado e os camundongos pesados periodicamente. A privação de sono foi realizada semanalmente. Após oito semanas executou-se o teste de tolerância oral à glicose (TTGO) e de sensibilidade à insulina (TTI). Ao final, houve pesagem do coração e da gordura epididimal. Resultados: Houve aumento significante do peso corporal nos camundongos tornados obesos, que se associou com o avanço do conteúdo de gordura visceral. Todos os animais, obesos e com privação de sono paradoxal, tiveram piora no metabolismo de glicose medido pelo TTGO e TTI. Não houve mudança no peso cardíaco. Conclusão: A administração de uma dieta hipercalórica e a privação de sono paradoxal determinam intolerância à glicose e resistência à insulina, que nesse trabalho não foi sinérgico.
Determinantes externos e internos da reforma curricular do curso de medicina da Pontifícia Universidade Católica de São Paulo
Authors: Pavan Maria Valéria , Senger Maria Helena , Marques Waldemar
Published: November 2017

Introdução: Em 2006, o curso de Medicina da Faculdade de Ciências Médicas e da Saúde (FCMS) da Pontifícia Universidade Católica de São Paulo (PUC-SP) alterou seu projeto pedagógico, em prática desde a década de 1970, para utilizar métodos ativos de ensino/aprendizagem, ancorados na aprendizagem baseada em problemas. Como esperado, em uma instituição de ensino como a PUC-SP, que traz na história uma grande valorização do processo democrático, mudanças como essas não são impostas à comunidade acadêmica, mas se inserem em um contexto de ampla discussão, norteada por acontecimentos externos e internos à instituição. Objetivos: Identificar e analisar os principais determinantes externos e internos da reforma curricular de 2006. Métodos: Foram utilizadas pesquisa bibliográfica e consulta aos arquivos da FCMS da PUC-SP buscando identificar e contextualizar os movimentos sociais, institucionais e de órgãos governamentais da educação e da saúde que pretendiam mudanças curriculares nos cursos de Medicina no Brasil. Para entender os determinantes internos, buscou-se reconstruir o ambiente acadêmico no período da reforma, identificando os motivadores próprios da comunidade acadêmica. Resultados: A mudança do currículo do curso de Medicina da PUC-SP ocorreu dentro de um movimento externo amplo, voltado para a formação do profissional para além da especialização. Somou-se a isso um ambiente de insatisfação dos docentes com o modelo de ensino tradicional em prática. Conclusão: Optou-se por um modelo curricular adequado aos princípios da instituição, que incorporou as orientações das diretrizes curriculares nacionais com o compromisso de formar médicos comprometidos com o sistema de saúde do país.
Infecção por Clostridium difficile associada a antibioticoterapia: fisiopatologia, diagnóstico e tratamento
Authors: SANTOS Sandna Larissa Freitas dos , BARROS Karla Bruna Nogueira Torres , PRADO Regilane Matos da Silva
Published: November 2017

ObjetivoApresentar as evidencias cientificas sobre a infecção por Clostridium difficile associada a antibioticoterapia, bem como a fisiopatologia, o diagnóstico adequado e o tratamento eficaz. MétodosRevisão integrativa da literatura por meio da pesquisa nas bases de dados, LILACS, MedLine e Biblioteca Virtual de Saúde, utilizando as palavras-chave em português e inglês selecionados mediante consulta aos Descritores em Ciências da Saúde da Bireme: “Clostridium difficile”, “diarreia”, “terapia combinada”. Resultados Foi incluído pesquisas publicadas em inglês e português entre 2009 a 2016. De um total de 35 estudos encontrados, 16 publicações elencadas, onde 4 (25%) eram publicações em português e 12 (75%) em inglês.ConclusãoA produção das toxinas A e B estimula a produção de fator de necrose tumoral, interleucinas e aumento da permeabilidade vascular. O intenso processo inflamatório gera a destruição da lâmina própria intestinal, impedindo a absorção de nutrientes, e levando a quadro disabsortivo e translocação bacteriana. O diagnóstico baseia-se no quadro diarreico com toxina positiva em exame de fezes. A colonoscopia é indicada na colite quando a pesquisa nas fezes da toxina é negativa e há necessidade do diagnóstico rápido, ainda pode ser realizado o Ensaio de Imunoadsorção Enzimática para detecção das toxinas. Os dois principais antibióticos utilizados para tratamento são o metronidazol e a vancomicina. A formação de esporos é uma característica da bactéria, ou seja de qualquer espécie de Clostridium difficile, não estando relacionada com o uso de antibióticos com isso, justifica o estudo e a evidencia na pratica clínica para utilização racional de antibióticos para que seja prestado os cuidados de saúde em condições de segurança, qualidade e eficácia.
Pengembangan Media Komik Misugi Anaya Pembelajaran IPA Kelas III Materi Sumber Energi dan Kegunaannya
Authors: Wakhyudin Husni , Permatasari Raden Roro Novita
Published: November 2017

Tujuan penelitian ini adalah mendapatkan media yang layak digunakan dalam pembelajaran tentang sumber energi dan kegunaannya pada kelas III SD Negeri Pandeanlamper 04 Semarang. Penelitian ini merupakan penelitian pengembangan dengan subjek penelitian siswa kelas III SD Negeri Pandeanlamper 04 Semarang semester II. Pengumpulan data dilakukan menggunakan metode kuesioner, observasi, dan wawancara yang sebelumnya dilakukan uji validasi terhadap seluruh instrumen. Data dianalisis menggunakan analisis deskriptif kuantitatif dan kualitatif. Prosedur pengembangan media komik menggunakan model ADDIE yang dikelompokkan dalam lima tahap, yakni analisis, rancangan, pengembangan, implemetsi dan evaluasi. Pengembangan Media komik secara kuantitatif dan kualitatif layak diterapkan dalam pembelajaran. Hasil penilaian oleh validator didapatkan penilaian oleh pakar media 1 diperoleh persentase 88%, hasil penelitian oleh pakar media 2 diperoleh persentase sebesar 83%, dari hasil penilaian ahli materia 1 diperoleh hasil 88%, bahan expert assessment 2 diperoleh 80%. Sementara itu, penilaian yang diberikan oleh siswa diperoleh 90,71% dan praktisi guru memperoleh persentase 87,15%. Berdasarkan hasil penelitian menunjukkan bahwa media komik “Misugi Anaya” mampu meningkatkan minat belajar siswa, mempermudah siswa dalam belajar, dan mempermudah siswa mengingat materi pembelajaran.Kata Kunci: Pengembangan, Komik, Misugi Anaya
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT
Authors: Arianti Ririn
Published: November 2017

The purpose of this study to determinde the effect of competence and independence on audit quality. The variables which used in this research are competence and independence as a independent variable, and audit quality as a dependent variable. Competence is measured by knowledge, experience, and formal education, while independence is measured by auditor tenure, pressure from clients, peer review and nonaudit services. The results show that competence significantly influence on audit quality but independence has not significant influence on audit quality.Key words: Competence, Independence and Audit Quality
PENGARUH STRUKTUR CORPORATE GOVERNANCE, KONTRAK HUTANG, DAN POLITICAL COST TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR PERIODE 2006 - 2009
Authors: Wirawan Saldy
Published: November 2017

manajemen AGRO Adalah tindakan manajemen Yang memiliki Bentuk inteiference hearts Proses Penyusunan Laporan Keuangan DENGAN Maksud untuk review meningkatkan Kemakmuran Nilai Pribadi Dan also compcmy. Tesis Adalah. Yang Ditulis untuk review menganalisis Struktur pengaruh tata kelola Perusahaan, perjanjian Utang, Dan BIAYA Politik Terhadap manajemen AGRO PADA Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Metode Pemilihan sampel using Metode purposive sampling DENGAN populasi 193 Perusahaan Dari Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Ada 42 sampel ofmanufacturing Perusahaan DENGAN periode pengamatan selama lima Tahun (2005 6112009). software data diolah DENGAN using SPSS 15.0 for windows. Hasil Penelitian Penyanyi menunjukkan kepemilikan manajerial dan Politik BIAYA hctve berpengaruh terhadap manajemen AGRO, sedangkan variabel berbaring institusional kepemilikan seperti, Utang perjanjian, dan ukuran dewan direksi TIDAK pengaruh ke manajemen AGROKata kunci: Manajemen Laba, lebih pencatatan Discretioncoy, kepemilikan manajerial, kepemilikan institusional, perjanjian Hutang, BIAYA Politik, ske ofthe DIREKSI Papan.
ANALISIS PENGARUH STRUKTTUR CORPORATE GOVERNANCE TERHADAP PERUSAHAAN YANG MENGALAMI FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Publik yang tercatat di BEI pada tahun 2005 — 2009)
Authors: Siagian Dame
Published: November 2017

This study to investigate the influence of corporate governance structure on financial distress. The samples are manufactired firms which has been listed in Indonesia Stock exchange from 2005-2009. The research method is linier regression. The results show that the number of board of management, institutional ownership, family ownership and the number of audit committee have been influence on financial distress.Keywords : Corporate Governance Structure, and Financial Distress
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DANA PENSIUN
Authors: Hasanah Nur
Published: November 2017

This research aims to investigate the factors that influence to the quality of pension fund financial reports, a proxy with earnings management. These factors related to corporate governance. This research using 22 Pension Fund in Indonesia, which was established and approved by the Minister of Finance until 2005 and still actively running the business as the Pension Fund by the end of 2009. The research period is taken is 4 years, starting in 2006 until 2009. This research used multiple linear regression model.The independent variable in this research include variable performance of the Pension Fund, the rights of stakeholders, disclosure, and type of Pension Fund that is predicted significant influence on the quality of pension fund financial reports. The result of this research showed that only the audit quality has positive and significant influence on the quality of Pension Fundfinancial reports, whereas for the variable performance of the Pension Fund, the rights of stakeholders, disclosure, and type of Pension Fund showed no significant effect on the quality of the financial reports of the Pension FundVariable types of the Pension Fund (sharia and non-sharia), no significant influence on the quality of Pension Fund financial reports, this can be expected because up to this time there are no special regulations for sharia Pension Funds. Sharia arrangements in relation to aspects of Sharia Pension Funds activities, such as guidelines for preparing the financial reports of Sharia Pension Fund is still using regulations that apply to non-Sharia Pension Fund.Keywords: Good corporate governance, good pension fund governance, Pension Fund financial reports, sharia pension fund, earnings management.
PENGARUH SIKLUS BISNIS, KAPASITAS HUTANG, PROFITABILITAS DAN NILAI PASAR TERHADAP REAKSI PASAR PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Authors: Pontoh Winston
Published: November 2017

Invesments for stocks has a high risk compared with the other investments. Ability of company to make earnings is very demanded by investors in their investments to get dividend and maximized capital gain.The ability of company can be view by some aspects, there are, business cycle by Degree of Operating Leverage (DOL), debt capacity by Debt to Equity Ratio (DER) and Interest Coverage Ratio (ICR), profitability by Return on Equity (ROE) and Earnings Per Share (EPS), and market value by Price Earnings Ratio (PER).The objectives ofresearch are to analyze effect ofDegree of Operating Leverage (DOL), Debt to Equity Ratio (DER), Interest Coverage Ratio (ICR), Return on Equity (ROE), Earnings Per Share (EPS), dan Price Earnings Ratio (PER) to market stock price. The research use data of audited financial statements of manufacturing company from Indonesia Stock Exchange (Bursa Efek Indonesia) in period 2007 till 2009.The results show that as partial, DOL, ROED, PER, EPS, and DER significantly effect to market stock price, than ICR. Simultaneously, DOL, ROED, ICR, PER, EPS and DER significantly effect to market stock price.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP RETURN SAHAM
Authors: Murwaningsari Etty
Published: November 2017

The objective of this research is to analyze whether the factors such as institutionalownership and managerial ownership have influence to stock return. Sample inthis research consists of 53 manufacture and service industries that have listed inIndonesian Stock Exchange between the year 2001-2007 taken using purposivesampling method. Data analysis uses classical assumption tests prior to Multipleregressing Testing. The result of this research showed that on a significant rate5%, institutional ownership and managerial ownership have a positive andsignificant influence on stock return. While control variable gain or loss oncurrency, size and earnings volatility also proved to have significant influence onstock return. Only negative earnings hypothesis cannot be proven.Keyword: stock return, institutional ownership, managerial ownership, negativeearnings, gain or loss on currency, size and earnings volatility.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DANA PENSIUN
Authors: Hasanah Nur
Published: November 2017

This research aims to investigate the factors that influence to the quality of pension fund financial reports, a proxy with earnings management. These factors related to corporate governance. This research using 22 Pension Fund in Indonesia, which was established and approved by the Minister of Finance until 2005 and still actively running the business as the Pension Fund by the end of 2009. The research period is taken is 4 years, starting in 2006 until 2009. This research used multiple linear regression model. The independent variable in this research include variable performance of the Pension Fund, the rights of stakeholders, disclosure, and type of Pension Fund that is predicted significant influence on the quality of pension fund financial reports. The result of this research showed that only the audit quality has positive and significant influence on the quality of Pension Fund financial reports, whereas for the variable performance of the Pension Fund, the rights of stakeholders, disclosure, and type of Pension Fund showed no significant effect on the quality of the financial reports of the Pension Fund. Variable types of the Pension Fund (sharia and non-sharia), no significant influence on the quality of Pension Fund financial reports, this can be expected because up to this time there are no special regulations for sharia Pension Funds. Sharia arrangements in relation to aspects of Sharia Pension Funds activities, such as guidelines for preparing the financial reports of Sharia Pension Fund is still using regulations that apply to non Sharia Pension Fund. Simak
PEMAHAMAN KERANGKA DASAR PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN PSAK PADA AKUNTAN PUBLIK
Authors: , Murtanto , Kemala Aufa
Published: November 2017

The objective of research is to analyze further about understanding framework for the preparation and presentation of financial statements by public accountant.The method used in this research is explanatory method. This study takes 30 public account offices as a sample. The sampling technique in this research is the random method. The instrument that used is descriptive statistics and test of differences by independent sample test. Independent variable is conceptual framework and dependent variable understands of public accountant. In this research, the writer use SPSS 11.5 with a significance level of 5%.The results show that there is a difference understanding level between senior public accountant and junior public accountant.
OPINI AUDIT GOING CONCERN: KAJIAN BERDASARKAN MODEL PREDIKSI KEBANGKRUTAN, PERTUMBUHAN PERUSAHAAN, LEVERAGE DAN REPUTASI KANTOR AKUNTAN PUBLIK
Authors: Muhamadiyah Farid
Published: November 2017

Going-concern audit opinion is the auditor’s opinion regarding the ability of the entity to maintain the viability of their business is one of the important things to consider users of financial statements to make decisions especially berinvestas decisions. This study aimed to examine the effect of bankruptcy prediction models (Altman revised model), growth companies (earnings), leverage and reputation of the public accounting firm of the admission trends going concern audit opinion. The sample used in this study consisted of 32 financial statements of listed manufacturing companies in Indonesia Stock Exchange (IDX) during the period 2007-2010. The sample was selected by using the purposive sampling method. In this research, data analysis using SPSS by binary logistic regression analysis to test the hypothesis. From the analysis in this study suggests that the use of bankruptcy prediction model (Altman revised model) positive effect on revenue trends going concern audit opinion, while the company’s growth, leverage and reputable CPA firm negatively affect revenue trends going concern audit opinion.
STUDI HUBUNGAN SURPLUS FREE CASH FLOW TERHADAP KECENDERUNGAN MELAKUKAN EARNINGS MANAGEMENT PADA BADAN USAHA SEKTOR MANUFAKTUR DI BEI PERIODE 2010-2011
Authors: Surya Cecilia Liony , Darmadji Stevanus Hadi , Sutanto Aurelia Carina
Published: November 2017

The purpose of this study is to examine the relationship between surplus freecash flow (SFCF) and earnings management. This study argues that managersin companies with low growth and high surplus free cash flow tend to usediscretionary accounting accrual (DAC) to offset negative earning related to their investments with negative net present value (NPV). Besides that, we expect that the positive relationship between surplus free cash flow (SFCF) and earnings management is moderated by audit quality and institutional shareholder. This research uses quantitative approach with 205 companies listed in Bursa Efek Indonesia for the year 2010 – 2011 as a sample. The findings of this research show that there is positive significant relationship between high SFCF in company that has low growth with earnings management. This study failed to proof that audit quality and institutional shareholder moderate the relationship between high SFCF and earnings management.
PENGARUH EARNINGS, OPERATING CASH FLOW DAN ASSET GROWTH TERHADAP STOCK RETURN PERUSAHAAN YANG TERDAFTAR PADA INDEKS LQ 45 UNTUK PERIODE 2009-2011
Authors: , Yulius , Tan Yuliawati
Published: November 2017

The objective of this research is to test the impact of earnings, operating cash flow and asset growth to firm’s stock return which listed in LQ 45 index in Indonesian for 2009-2011. The result of this research is earnings, operating cash flow and asset growth have not significant effect to stock return both when those variabels is tested separately or silmutaneously.This result show that earnings, operating cash flow and asset growth are not only the one to be the basis of consideration for investor to make investment to get the stock return. Therefore, for making investment, investor should consider other factors which effect the firm’s stock return as macro economics and politics. Furthermore, from this result, be expected an improvement of quality financial statement which addopted IFRS.
PENGARUH CORPORATE ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL ACCOUNTING DISCLOSURE TERHADAP CORPORATE ECONOMIC PERFORMANCE
Authors: Wany Eva , Murni Siti Asiah , , Kholidiah
Published: November 2017

This research is aimed to recognize the effect of environmental performance and environmental disclosure to Economic Value Added as economic performance measurement by using some variables control such as, profit margin, ownership, environmental concern, and market performance. The type of research done is the type of research by using hypothesis testing which is a research in explaining the relation phenomena between variable. The data used in this research is from the annual financial report and also the continued report of manufactured company listed in BEI and PROPER in 2009-2012 with 17 companies. Analysis hypothesis used in this research is multy linear regression and before doing the test, the classic asumption test of the data has been done. The analysis shows that environmental performance and and socialaccounting disclosure affect to Economic Value Added as the economic performance measurement.From the hypothesis, we can get the result that environmental performance and social accounting disclosure doesn’t give any effect to the economic performance, butThe testing result hypothesis shows that environmental performance and social accounting disclosure jointly effect to the economic performance.
CSR, NILAI PERUSAHAAN DAN KINERJA KEUANGAN PERUSAHAAN PADA INDUSTRI PERTAMBANGAN DAN MANUFAKTUR DI INDONESIA
Authors: Margaretha Farah , Witedjo Chandra Gunadi
Published: November 2017

This study was done in order to determine the reversible effect from company CSR action on ROA and ROE, as well as to measure the company value using Tobin’s Q, size and leverage also used as control variable. In order to test the impact of the variables described above, 28 samples of mining and manufacturing company listed in BEI during two periods are used, which is for three years long, 2009-2010. Analysis model of the data used is the classical assumption, multiple regression and t test. Based on t test result CSR has no effect on Tobin’s Q. CSR is also found to have no relation to ROA and ROE, except for environmental dimension for which negative effect was found to ROE. The last finding of this study was ROA has a positive effect on environmental and labor disclosure of CSR, and no effect was found on the community dimension. ROE subsequently found to have a positive effect on the labor and community disclosure, while no effect was found on environmental dimension of CSR. As for that result it is recommended for companies to put CSR as an investment that should be considered in the process of capital budgeting, as CSR is a huge investment and still not being considered by investors and public.
ANALISIS PROSEDUR AKUNTANSI PENERIMAAN PAJAK DAERAH PADA PPK-SKPD DINAS PENGELOLAAN KEUANGAN DAERAH KOTA TANGERANG
Authors: Wati Irma
Published: November 2017

Each SKPD has rights and duties in collecting and calculating the local tax revenues in accordance with the provisions of the applicable legislation. The purpose of do internship, was to determine whether the accounting procedures of local tax revenue in the PPK-SKPD at DPKD is in conformity with the provisions of the applicable legislation. To obtain the necessary data, a writer collecting data by interviews, observation, and documentation. The results obtained in the implementation of internship in DPKD is the accounting procedures of local tax revenue in the PPK-SKPD are in accordance with Regulation 36 of 2012 Tangerang Mayor Annexes III and SE BAKD No. 900/316. The application of theaccounting procedures of local tax revenue in the PPK-SKPD has a major influence on the accountability of the financial statements. But in to result financial reports accountable, DPKD should doing an adequate evaluation of the application system are implemented and resources used.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPERCAYAAN, KEPUASAN DAN RELATIONSHIP COMMITMENT PELANGGAN PADA INDUSTRI JASA
Authors: , Saparso
Published: November 2017

The service industry has a substantial contribution compared to agriculture and industry with state revenues. Nevertheless, Indonesia is still the smallest compared to other large populated countries. It also proves that Indonesia has not maximized in exploiting the ability of purchasing power and economic growth achieved. The focus of this paper is to investigate the commitment commitment as central to the development of mercantile marketing. The factors that influence commitment to generate strong relationships are by maintaining a relationship to the level of customer commitment with the company. In particular, examine the factors that influence trust and satisfaction of the customer commitment. Therefore the proposed proposition is the factors that influence (economic content, resource content, social content, emotional content) trust (belief), satisfaction (satisfaction) and customer commitment relationship in the service industry.
PENGARUH HUMAN CAPITAL TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA)
Authors: Sudibyo Yvonne Agustine
Published: November 2017

The purpose of this research were to analyze individual capability, individual motivation, leadership factor, organizational climate will influence the public accountants’ performances in CPA Firm at DKI Jakarta. Data were collected by distributing questionnaires to external auditors working at CPA Firm and only 127 respondents returned and used in this research. The result of this research showed that individual capability, individual motivation and workgroup effectiveness have no influence on auditor performane, but significant influence from leadership and organizational climate. Future research should consider the experience of auditor in demographic respondent and used sample CPA from other big cities.
EVALUASI PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY PADA PT UNILEVER INDONESIA, TBK.
Authors: Suryawan Ian Nurpatria , Tjahyanti Setia , , Stefani
Published: November 2017

Corporate Social Responsibility is a must for companies, especially for a limited liability company. It is attested in chapter V Social and Environmental Responsibility in sections 74 subsection (1) until subsection (3) of law No. 40 year 2007 on limited liability company. This study uses secondary data and qualitative shape that is from the website of PT Unilever Indonesia, Tbk. regarding the activities of Corporate Social Responsibility the company has done and using research on Corporate Social Responsibility that has been done by researchers previously associated laws-an invitation about Corporate Social Responsibility. Corporate Social Responsibility is also always associated with Green Economy. The management of PT Unilever Indonesia, Tbk. was successfully implementing Corporate Social Responsibility as part of a strong organizational culture and also PT Unilever Indonesia, Tbk. has been successfully implementing adaptive culture.
MANAJEMEN LABA, RETURN SAHAM, DAN KINERJA OPERASI SEBAGAI PEMODERASI
Authors: Sumantri Farid Addy , . Purnamawati
Published: November 2017

The purpose of this study was to determine the indications of the practice of earnings management at the time of the IPO, one year after the IPO, and two years after the IPO. This study also examined the effect of earnings management on stock returns and operating performance in moderating the relationship between earnings management and stock returns.The study sample comprised 33 firms that go public in the year 2007 to 2011 using a purposive sampling method. Earnings management is proxied by discretionary accruals using the Modified Jones Model, which used proxy for the stock return is cummulative abnormal returns (CAR), while for the company's operating performance used proxy for the return on assets (ROA).The results showed that there were indications of earnings management at the time of the IPO, one year after the IPO, and two years after the IPO with a lower profit rate. No effect on earnings management is proxied by stock return cummulative abnormal returns (CAR). Operating performance of the company also can not moderate the relationship between earnings management with stock return. Keywords: Earning Management, Initial Public Offering, Cummulative Abnormal Return, Return On Asset
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MELALUI SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL MEDIASI
Authors: Widiastri Hindira
Published: November 2017

Penelitian ini bertujuan untuk menguji apakah partisipasi penyusunan anggaran berpengaruh terhadap kinerja melalui sistem akuntansi manajemen sebagai variabel mediasi pada kantor pertanahan kabupaten/kota di seluruh Jawa Timur. Populasi dalam penelitian ini adalah para eselon IV di 39 Kantor Pertanahan Kabupaten atau Kota yang ada di Jawa Timur dimana terdapat 6 pejabat eselon IV pada masing-masing Kantor Pertanahan Kabupaten atau Kota yang ada di Jawa Timur. Sampel dalam penelitian sebanyak 113 responden yang diperoleh dengan cara menggunakan purposive sampling yaitu pengambilan sampel yang terbatas pada jenis orang tertentu dimana orang tersebut dapat memberikan informasi yang diinginkan karena mereka memiliki atau memenuhi kriteria yang ditentukan oleh peneliti. Sumber data dalam penelitian ini menggunakan data primer yaitu berupa kuesioner dan data sekunder berupa laporan mengenai realisasi kinerja. Penelitian ini menggunakan path analysis untuk menganalisis data. Hasil penelitian ini menunjukkan bahwa partisipasi penyusunan anggaran berpengaruh positif terhadap kinerja, partisipasi penyusunan anggaran berpengaruh positif terhadap sistem akuntansi manajemen, sistem akuntansi manajemen berpengaruh positif terhadap kinerja dan partisipasi penyusunan anggaran berpengaruh positif terhadap kinerja melalui sistem akuntansi manajemen sebagai variabel mediasi.
PERAN MEDIASI KINERJA KEUANGAN TERHADAP HUBUNGAN ANTARA ASET TIDAK BERWUJUD TERHADAP KINERJA PASAR
Authors: Widhiastuti Susanti
Published: November 2017

The purpose of this study was to analyze the effect of intangible resources against stocks return mediated by the financial performance. The research was conducted on Trade sector companies listed on the Indonesia Stock Exchange in the observation period 2012-2015. The number of samples taken by using purposive sampling method. Multiple regression analysis and path analysis was used to analyze the hypothesis in this study. This research has not been able to prove that there is a mediation role in financial performance in the relationship between the intangible resources and stock returns. This is due to the external factors that affect stock returns. However partially, both of intellectual capital and goodwill proven their effect on stock returns. The results also showed that intangible resources such as goodwill and enterprise risk management capabilities have a positive effect on the company's financial performance. Otherwise intellectual capital have not been able to show its influence on the financial performance.
PENGARUH INDEPENDENSI, KUALITAS AUDIT, SPESIALISASI INDUSTRI AUDITOR DAN CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN
Authors: Tussiana Anisa Ayu , Lastanti Hexana Sri
Published: November 2017

This study aimed to empirically examine the effect of independency, audit quality, auditor industry specialization and corporate governance on integrity of financial statements. The population of the data is all of the companies which have been listed on the ranks in Corporate Governance Perception Index (CGPI) 2010-2013. This study used purposive sampling method to select sample from the population. Based on this method, sample of 72 firms were obtained from the period 2010-2013. The multiple linear regression was used to analyse data. Proxy measurements for audit quality is using discretionary accrual modified jones model. The results of this research showed that independency, corporate governance, and auditor industry specialization had no significant influences on the integrity of financial statements while audit quality influences significantly on the integrity of financial statements. Keywords : Integrity of financial statements, independency, audit quality, corporate governance, auditor industry specialization
PENGARUH GOOD CORPORATE GOVERNANCE DAN BUSINESS STRATEGY TERHADAP GOING CONCERN PERUSAHAAN
Authors: Banjarnahor Erliana , Ariani Marieta
Published: November 2017

This study aims to see the influence of corporate governance and business strategy on going concern companies. Sampling method using purposive random sampling that is manufacturing company listed in Bursa Efek Indonesia (BEI) or Indonesia Stock Exchange for the year 2012-2014. The research method used multiple linear regression. Test results shown differentiation strategy has a significant positive effect on Companies’s going concern, while cost strategy and corporate governance have no significant effect on Companies’s going concern. Keywords: Good Corporate Governance, Business Strategy and Company’s Going Concern.
ANALISIS PENGGUNAAN METODE ACTIVITY BASED COSTING (ABC) DALAM MENENTUKAN SUMBANGAN PEMBINAAN PENDIDIKAN (SPP) PADA POLITEKNIK HARAPAN BERSAMA
Authors: Farida Ida , Sunandar Sunandar , Hetika Hetika
Published: November 2017

The purpose of this study to determine the calculation of education and tuition fee by using Activity Based Costing at the Polytechnic Harapan Bersama and compare the education and tuition fee by using Activity Based Costing before and after. Politeknik Harapan Bersama not have a special method to determine the cost of education. At the Polytechnic Joint expectations are two sources of income, namely Login or registration fees and donations Education Support (SPP) to be paid each month. To determine the calculation of Education and tuition fee by using Activity Based Costing at the Polytechnic of Harapan Bersama. To determine the ratio of Education and tuition fee by using Activity Based Costing before and after. Data analysis method used is descriptive method. Descriptive analysis of the data is the processing of research data in order to make this data meaningful (meaningful). SPP of tariff calculation using Activity Based Costing known SPP tariff rate is Rp. 370 189; From the results of the SPP tariff calculation using the method of Activity Based Costing, when compared with the SPP tariff band is used by schools today are using the traditional method, for example Rp. 350,000; so that the difference in the amount Ro. 20 189 ;. Rate differences that occur due to charging of overhead on each product. Activity Based Costing has been able allocate cost to each activity.
ANALISIS SISTEM PERBENDAHARAAN DAN ANGGARAN NEGARA (SPAN) DALAM PROSES PENCAIRAN DANA APBN PADA KANTOR PELAYANAN PERBENDAHARAAN NEGARA JAKARTA II
Authors: Wijaya Tridasa Novany , Hamidah Hamidah , Fanani Zaenal
Published: November 2017

SPAN is a sub-program of the largest public financial reform program in Indonesia's history, called Government Financial Management and Revenue Administration Project (GFMRAP). The disbursement process of APBN is one of the processes implemented by SPAN under the name of payment management. This research aims to identify problems related to the disbursement process of APBN funds in SPAN. This research uses descriptive qualitative method which was conducted within disbursement area of KPPN Jakarta II.
The results of data analysis indicate that there are various obstacles in the process of disbursement of APBN funds in the work unit in the payment area of KPPN Jakarta II. The things that are analyzed are the volume of disbursement APBN funds, the quality of disbursement APBN funds, and the business process of disbursement APBN funds which then is reduced to the formulation of the policy against the constraints and problems faced in the process of disbursement of funds in the State Budget at KPPN Jakarta II.

Keywords: disbursement of funds, SPAN, work unit, Jakarta II
PENGARUH STRUKTUR KEPEMILIKAN, LEVERAGE, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI
Authors: Hasty Ayu Dwi , Herawaty Vinola
Published: November 2017

This study aims to examine the effect of ownership structure, leverage, profitability and dividend policy on earnings management. In addition, this study wanted to test audit quality as a moderating variable on the relationship between ownership structure, leverage, profitability and dividend policy on earnings management. Independent variables used in this research are managerial ownership, leverage, profitability, and dividend policy. Dependent variable used in this research is earnings management. While the moderation variable used in this research is audit quality. The sample in this research is a manufacturing company listed on Indonesia Stock Exchange in the period 2013-2015. The total sample used was 99 for three consecutive years, taken through purposive sampling. The method of analysis of this research using multiple linear regression analysis. The results of this study indicate that managerial ownership negatively affect earnings management, leverage and profitability have a positive effect on earnings management, while dividend policy has no positive effect on earnings management for model 1. As for model 2 shows that managerial ownership has a significant negative effect on earnings management, leverage, profitability and dividend policy have a positive effect on earnings management. Audit quality is not able to moderate the relationship between managerial ownership, leverage, profitability, dividend policy on earnings management.Keywords: managerial ownership, leverage, profitability, dividend policy, earnings management, audit quality
PRINSIP-PRINSIP AKUNTANSI ISLAM
Authors: Harahap Sofyan Syafri
Published: November 2017

"Dan Janganlah kamu memakan harta sesamamu dengan bathil dan kamu bawa perkaranya kepada hakim supaya kamu dapat memakan sebagian harta orang lain dengan cara berbuat dosa sedang kamu mengetahui" (Albaciarah 188)"...dan hendaklah seorang penulis diantara kamu menuliskannya dengan adil dan janganlah seorang penulis enggan menuliskannya sebagaiamana Allah telah mengajarkannya.. " (Albaciarah 282)"Hai orang orang yang beriman hendaklah kamu jadi orang orang yang menegakkan kebenaran karena Al­lah, menjadi saksi dengan adil. Dan janganlah sekali kali kebencian kamu terhadap sesuatu kamu mendorong kamu untuk berlaku tidak adil. Berlaku adillah karena adil itu lebih dekat kepada taqwa. Dan bertaqwalah kamu kepada Allah sesungguhnya Allah maha mengetahui apa yang kamu kerjakan" (Almaidah 8)
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PENDANAAN PERUSAHAAN: PENGUJIAN PECKING ORDER HYPHOTESIS
Authors: Mayangsari Sekar
Published: November 2017

ArtIkel ini bertujuan untuk menguji pecking order theory, yaitu teori keuangan yang menyatakanbahwa perusahaan lebih cendening memilih pendanaan yang bemsal dari internal dibandingkan ekstemal. Dengan demikian urutan pendanaan tersebut dmulai dari laba ditahan, utang dan yang terakhir penerbitan ekuitas.Tujuan lain adalah untuk mengidentifikasi pengaruh struktur asset, tingkat pedumbuhan, besaran pennahaan, profitabilitas, operating leverage, deviden pay-out ratio dan perubahan modal kola terhadap sumber pendanaan pennahaan manufaktur d Indonesia. Selain itu peneliti ini juga mengkaji kembali variabel-variabel yang clgunakan Thies, Klock serta Myers untuk melihat konsistensi dengan kondisi it Indonesia.Penelitian ini menggunakan perioda 1 tahun yaitu tahun 1996. Sampel perusahaan yang digunakan ada4ah perusahaan manufaktur. Sumber data yang digunakan diambil dal Capital Market Directory dan PACAP DATABASE MM-UGM.Hasil penelitian ini menunjukkan bahwa variabel-valabel yang secara statistis signifikan mempengaruhi kebijakan pendanaan ekternal adalah besaran perusahaan, profabilitas, struktur asset dan perubahan modal kerja. Hasil lain bahwa aktivitas-aktivitas yang seharusnya didanai dengan utang jangka panjang justru didanai dengan utang jangka pendek demikian pula sebaliknya. Kondisi ini sesuai dengan dugaan awal bahwa kebijakan pendanaan perusahaan-perusahaan di Indonesia lidakterencana dengan balk yang tercermin dengan banyaknya perusahaan yang collapse di saat krisis moneter yang mulai melanda Indonesia tahun 1997.
TINJAUAN ETIKA ATAS PENGAMBILAN KEPUTUSAN AUDITOR BERDASARKAN PENDEKATAN MORAL
Authors: Nutyatno Muhd. , Dewi Synthia
Published: November 2017

The purposes of this study are to find out whether professional auditor has under-stood ethic code values in Accountant Ethic Codes in Indonesia and whether there is correlation between ethic value understandings with decision-making based on moral standard approach.In this study the author uses descriptive and correlational research method. The purpose of descriptive method is to describe facts and the nature of research object systematically, actually and accurately. Whereas the purpose of correla-tional researches to see correlation between independent and dependent variables. The supporting variables used in this research are auditor understands of ethic values (properness, fair and moral value) and auditor's decision making. Primary data gathered from questionnaire, whereas secondary data gathered from literatures, books, reports and other science writing.Based on the result of data analysis, the author concludes the auditors generally are less understood in ethic values as their guidance, thus decision making is not in accondance with the provision of Indonesian Accountant Commission, espe-cially in understanding of accountant ethic codes. In relation to responsible decision-making, the author concludes that there is correlation between ethic values understanding and such decision making. It is affected by properness, fair and moral factors that relate to decision-making.Keywords: ethics, auditor decision, morale
PENGARUH PERILAKU BELAJAR TERHADAP PRESTASI AKADEMIK MAHASISWA AKUNTANSI
Authors: , Hanifah , Abdullah Syukriy
Published: November 2017

Riset ini menguji pengaruh perilaku belajar terhadap prestasi akademik mahasiswa akuntansi. Perilaku belajar diukur dengan kebiasaan mengikuti pelajaran, kebiasaan membaca buku teks, kunjungan ke perpustakaan dan kebiasaan menghadapi ujian, sedang prestasi akademik diproksi dengan indeks prestasi kumulatif (IPK). Data yang digunakan adalah data primer (diperoleh dengan menggunakan kuisioner tertutup dengan pengukuran skala Likert lima titik) dan data sekunder (I PK) dengan sampel mahasiswa akuntansi Universitas Syiah Kuala Banda Aceh. Alat analisis yang digunakan adalah regresi berganda. HasH analisis menunjukkan bahwa secara serentak faktor kebiasaan mengikuti pelajaran, kebiasaan membaca buku teks, kunjungan ke perpustakaan dan kebiasaan menghadapi ujian berpengaruh terhadap prestasi akademik mahasiswa, sementara secara parsial hanya faktor kunjungan ke perpustakaan dan kebiasaan menghadapi ujian yang signifikan.Kata kunci: perilaku belajar, mahasiswa akuntansi, prestasi akademik
EVALUASI STANDAR AKU TANSI AKTIVA TIDAK BERWUJUD DENGAN MODEL PREDIKTIF PASA MODAL
Authors: Hartono Budi
Published: November 2017

Teori akuntasi normatif tidak membawa perubahan yang berarti terhadap perlakuan aktiva tidak berwujud, terutarna dari pengembangan sendiri (intermally generated intangibles). Melalui prespektif Positive Accounting Theory dengan model prediktif pasar modal bahwa harga saham adalah benchmark dari pengungkapan informasi akuntansi. Aktiva tidak berwujud dapat dilihat eksistensi kebe daan dan nilainya dengan uji harga saham. Bukti-bukti dipasar modal menunjukkan bahwa R&D mempunyai nilai ekonomi di masa depan. Temyata standar akuntansi dad hasil revisi terkini belum banyak menyentuh perlakuan aktiva tidak berwujud dari pengembangan sendiri. Perbaikan standar akuntasi aktiva tidak berwujud dimasa depan haruslah mengungkap lebih banyak atas perolehan dari pengembangan sendiri dad investasi pada sumber daya tidak berwujud.