bluuebunny/crossref_metadata_2025_split huggingface dataset:
EVALUASI BIAYA AGGREGATE PLANNING PADA PERUSAHAAN MJNUMAN RINGAN P.T.COCA COLA TIRTALINA BOTLING COMPANY UNIT JAWA TIMUR
Authors: Rahayu Rahayu 
Published: February 2017

In order to efficient costs related with enormous production quantity, in less than a year a company should balance its resources compare to the plan so that the cost could be minimized. This research is about aggregate planning cost of a soft drink company, P.T. COCA-COLA TIRTALINA BOTTLING COMPANY East Java Unit. Cost elements of the company including: product storage cost, raw material storage cost, and direct workers cost. A specific and thorough account of available input usage is needed in order to balance production level with the company's resources, and this accounting process required an analysis model that could the amount of minimum cost in a plann ing process.The research 'purpose is to evaluate efficiency lebel of aggregate planning cost at a soft drink company, PT COCA COLA TIRTALINA BOTTLING COMPANY East Java Unit. The evaluated aggregate planning data are those three-moonth plans from the third three-moonth period of 1996 until the second three-moonth period of 1999. Based on high demands and aggregate planning cost realization the company had spent, if the accounting output using linear programming analysis model is less (<) than the aggregate planning cost realization the company had spen, it could be said that PT. COCA TIRTALINA BOTTLING COMPAN'Y East Java Unit aggregate planning cost is notyet optimal (efficient).Research, results show that accounting using linear programming analysis model has less accounts compared to company's aggregate planning cost is not yet optimal (efficient). While the cause of aggregate planning cost inejfciency at a soft drink company, PT. COCA COLA TIRTALINA BOTTLING COMPANY East Java unit, are:- Jn product storage cost, this cost element is efficient enough because it is related to the company's policy to anticipate expired products in the market possibility and to maintain product's quality.- Jn raw material storage cost, it could be said that the aggregate planning cost inefficiency main cause is this cost element because of high storage cost of cocentrate material and soda-brix. This high cost is related to the company's concentrate raw material supply by using dropping system- In direct works cost, the inefficiency cause is idle capacity happenings, especially on machine operators, they work ejfective(v only for 30 minutes in an hour working time. In this section a lot of time is wasted for preparations for supervising and for cleaning thefloor from broken glasses that always happens. Inefficiency also caused by the 21 hour working time that divided into 3 shifts, because on the third shift the way workers work are greatly influenced by their physical condition, they are exhausted, sleepy, and lacking of supervision, they work slow.
PERAN LOCUS OF CONTROL TERHADAP PERSEPSI INDEPENDENSI AUDITOR
Authors: Sri Kustono Alwan 
Published: February 2017

This study has purposes to examine the effect of locus of control in considering acceptance of auditing. Locus of control is believed to able to explain a human behavioral because it determine perception of something. Two hypotheses that relate between auditor's LoC and acceptance to audit viewed from independency aspect. Instrument of this study use cross tabulation to view its contingency coefficient.The questionnaire is used to measure auditor's preference. Data collected from 57 respondents to analyze lhe relation between LoC and independency. The result shows that LoC does not influenced the consideration value of auditor's independency. Auditors have the same consideration to tend to the auditing fee (64,9%). Therefore, the null hypotheses that state is an influence of LoC in considering independency aspect are rejected.
VALIDITAS SAHAM-SAHAM UNGGULAN DAN PEMBENTUKAN PORTOFOLIO OPTIMAL PADA LQ 45 DI PT. BEJ Berbasis Pendekatan Mod el Markowitz
Authors: Rahyuda Ketut , Komang Ardita Pande 
Published: February 2017

Investor who want invest their fi md in capitaI market can't avoid from risk and return which their hope from the investment, The relationship between risk and return during the investment process must be observe more smartly.It aims to know which priorities shares are become members of optimize portfolio, proportion of the investmehi in each shares of optimize portfolio at minimum risk and certain return, validity of shares as optimize portfolio members, are they risk and return of optimize portfolio share member have equal direction.The analysis uses Markowitz Model to define optimize portfolio, to prove the hipotesis, statistical test are used, F test are used to prove validity and one direction t-student test are used to prove the direction equality.The results show that nine shares are belong to members of optimize portfolio which proportion 35, 17% f or KLBF; '29,81% fbr c'-i'MGR;'-8; 79% j(>r MP/>A; 7, 15% for AS!!; 6,3 7%for CMNP; -I.08% for !NDF; 3,05% fi>r /SAT ; 2,95% for TIXM; and 2,63% for HM SP. The minimum risk (variance) of the optimize portfolio is 0,06% at 0,35% certain return.From statistical tests show that not all of priorities shares as optimize portfolio members, risk and return of optimize portfolio shares members have equal direction.
PENGARUH ETIKA KERJA ISLAM TERHADAP SIKAP AKUNTAN DALAM PERUBAHAN ORGANISASI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING
Authors: Fitria Astri 
Published: February 2017

The objective of the study is to analyze the impact of Islamic work ethic toward accountant attitude lo changing organization with commitment organization as a variable intervening. Population for this research is all of intern accountants, education accountants and accountant staf working Islam-organization basic in Indonesia. Data were collected via questionnaires. A total of 295 accountants were responded to this research. Data were analyzed by using Structural Equation Model (SEM).The result of the analysis support four hypotheses proposed in this research, there are; Islamic work ethic positive impact affective commitment, continuance commitment and normative commitment; Islamic work ethic positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; affective commitment positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; there is a negative impact between continuance commitment to cognitive, affective and behavioral tendency from attitude toward changing organization; normative commitment positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; affective commitment mediated Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization; continuance commitment mediated Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization; normative commitment mediated Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization.
PENGUKURAN KINERJA PERUSAHAAN DAERAH RUMAH POTONG DEWAN KOTA SURABAYA DENGAN MENGGUNAKAN KONSEP BALANCED SCORECARD DAN PERSPEKTIF KEBIJAKAN
Authors: Soedjono Soedjono 
Published: February 2017

A company named "Stach Ploats Gemente Sourabaia " was built in 1927, and the company's name was changed to Perusahaan Daerah Potong Hewan Kodya Dati II Surabaya. (Animal slaugtering company owned by Local Government Surabaya) by Local Regulation (Perda) No. 11, 1982 and Peraturan Daerah (local Regulation) No. 5, 1988. This research title is Performance Measurement on Surabaya Animal Slaughtering Company Using Balanced Scorecard Consept and Polily Perspective . The company has main duty to manage animal slaughtering sen1ice, such as cows, goats and pigs to Surabaya community forwards hygiened meat which is healty. Futhermove, the company has also duty to increase regional goverment income and social fanction. The objective of this research is to identity measured performance aspects, performance measurement results and healty level of the company, also effectiveness policy need to be done to develop existence of the company.Method of this research is descriptive method for policy making. Techniques for collecting primary data are interviews, observations and questionnaires . Technique for collecting secondary data is the use of .financial and company performance reports . Process and analysis of data are used to measure company peiformance using Balanced Scorecard concepts and policies which are internal business process perspective , customers, financials, learning process, growth and policies . Also, this research uses ratio analysis comparations, trends, likert scale, data reductions, data displays, confirmations, and decision making. Each performance measurement perspective is weight {°/o), scored (number) and valued (number), and also grouped of company healty level (less until very halthfal).Based on Balanced Scorecard concept plus policy, the result of this research shows that company performance from internal business process perspective is weighted 25% (score 21), customers 10% (score 7, I), financial 50% (score 45), learning process and growth 10% (score 8,50) and policy 5% (·core 4,2) so that the total score is 85,80, which means the healty company level is very healty. Based on finance ministry decree number 198/ KMK.01611988 Public Accountant Drs. H. Muhammad Fadjar conduct company performance measurement from .financial aspect, which is weighted 70% (score 65), operation 15% (score 12,60), and administration 15% (score 6) so that the total score is 83,60. The score means the healty level of the company is called healthfal and can be classified as AA. Thefact that main duty and.function of the company is vital in animal slaughtering service/production related to economic, source of regional gov ernment income and social. ft is expected the company will grow and develop in the future.
PENERAPAN TOTAL QUALITY CONTROL (TQC): PENGARUH QUALITY CONTROL CIRCLE (QCC), PLAN-DO-CHECK-ACTION (PDCA) DAN KESADARAN AKAN MUTU TERHADAP MOTIVASI KERJA KARYAWAN (Studi Empiris pada Perusahaan Manufaktur dan Jasa di Gresik)
Authors: Diamastuti Erlina 
Published: February 2017

The purpose of the study is to find out the application of total quality control on manufactur and services industries in Gresik by finding out on how the influence of quality control circle (GCC). Plan-do-Check-Action and the quality awareness as the dimension of total quality control toward the employee 's work motivation. The researcher has .formulated the hipotesis of this study that are Quality Conlrol Circle (QCC). Plan-Do-Check-Action and the quality awareness have influence toward the employee's work motivation. The quality control circle has sign!ficance influence among those third variables.From the result of the analysis shows that quality control circle (QCC), quality awareness and Plan-Do-Check-Action have significance influences toward the employee's work motivation. This conclusion relied on the calculation showing the value of ratio F of 19,552 ·· F table - 1,53. Based on I-test might be concluded that quality control circle has significance influence toward work motivation, while the quality awareness and Plan-Do-Check-Action doesn't have significance influence toward the employee's work motivation.
TINJAUAN GENDER IDENTITY - RESPON DAN PERSEPSI TERHADAP IKLAN TELEVISI
Authors: Utami Whidya 
Published: February 2017

This paper seeks lo challenge the tendency lo represent gender as a unitary theoretical construct, and would argue for a more di.fjerentiated view of how the psychological aspect of gender influence the perception of advertising This paper use a small-scale exploratory study to examine the potential impact o,f'gender identity within consumer' self - schemas on their perception of advertising. Bern's ,)'ex Role Inventory (SRI) was administered to 20 young adults who then watched video clips of television advertisements. The focus group discussions about the advertisements were analyzed within the context of the respondents ' gender schemas identified via the Bern SRI score: masculine. feminine, androgynous or und(tferentiated. The centrality of gender identity to self-schemas affected how consumers processed and interpreted the advertising. This provides support for a more differentiated approach to representing men and women within gender research and advertising.
INDIKATOR PEMBANGUNAN BERKELANJUTAN (SUSTAINABLE ­ DEVELOPMENT): SEBUAH PERSPEKTIF RUANGAN
Authors: Masron Tarmiji , Rainis Ruslan , Widi Oetomo Hening 
Published: February 2017

Pertumbuhan kola diseluruh dunia, khususnya di negara-negara herkembang seperti Malays ia telah mengakibatkan timbulnya pros es pem ekaran kota (urban sprawl). Proses tersebut berkaitan !angsung dengan alokasi penggunaan tanah dan lanskap kota serta kawasan sekitarnya. Tanpa adanya pengendalian yang sempurna maka akan terjadi pergeseran tata-ruang yang akan menyulitkan pemhangunan jan gka panjang sebuah kota. Untuk itu perlu diwujudkan indikator yang menunjukkan lingkat pembangunan sebuah kota. Ada banyak indikator yang dapat diciptakan, misal: indikator ekonomi, sosial, budaya dan sebagainya, namun dalam kajian ini akan difokuskan pada indikator ruangan.Alat dan kaedah penggunaan tanah merupakan hal penting bagi pemerintah lwta dalam tugasnya mengukur. menilai dan memantau perubahan guna tanah. Kertas kerja ini mencoba melihat peranan yang dapat dilakukan oleh informasi Uin real estate (IJin Pengembangan. Real Estate) dalam mewujudkan indikator pembangunan berkelanjutan dalam persp ektif "ruangan. Sistem lnjormasi Geograji akan digunakan sebagai alat untuk membantu analisis dan pemaparan indikator yang dihasilkan pada skala ruang.
TANGGUNG JAWAB LINGKUNGAN DAN INFORMASI BIAYA LINGKUNGAN DALAM PENGAMBILAN KEPUTUSAN MANAJEMEN
Authors: Andayani Andayani 
Published: February 2017

The aim of this research is to know the company’s environmental responsibility, the opinion of the internal accountant to information which has to do with environmental costs and the types of environmental costs is considered important, and also the use of the environmental cost information in taking management decisions.The type of this research is qualitative, and this research is done in PT SIER (Persero), PT SDM Lab., and PT HMS, Tbk. Data is collected by questionnaire, interview, observation, and documentation. Interview is done with the internal accountant, financial manager, and company’s production manager, or the side who represent.The result of this research shows that the company’s environmental responsibility can be known through the result of measurement of environmental performance by identifying through the key elements ISO 14001. The company’s internal accountant has the opinion that environmental costs are the costs which related to company production process and product influencing company net profit, also costs related to society, company community. Some type of environmental costs were said very important although according to spectrum of environmental costs is stated to have very difficult level in measuring. It happened because there is no the standard of accounting that arrange the problem of environmental reporting and measurement. The company’s internal accountant can play an important role in transforming the data become information about environment by identification environmental costs that is important, informing it as cost information, and integrating the costs in management decisions. Whether or not a cost is environmental, the goal is to ensure that relevant costs receive appropriate attention.
TINJAUAN PENERAPAN AKUNTANSI MANFAAT KARYAWAN
Authors: Jazid Jazid 
Published: February 2017

Accountancy of employees benefit arranges confession; measurement and reporting of obligation (or assets) of post employee benefit. Next, burden of employees benefit was allocated to during year of service employees. To reach best estimate in measurement of employees benefit obligation (at the time of terminating year of service employees) and converting to present value was needed an assumption actuarial. The practice of this accountancy is visible at existence of confession and reporting of obligation (or assets) of employee’s benefit in financial position report, and burden of employee’s benefit in accounting of loss and profit report. The reporting give influence to less to the company performance, because it can decreasing to the ratio of financing structure health and the profit.The practice of accountancy of employee's benefit for Indonesia have arranged by SFAS 24 and 57. Although these SFAS have gone into effective of commencing from date of January 1st 1995 and from date of January 1st 2001, but the applying is still less. Condition prerequisite to applying accountancy of benefit employees require confession for obligatory past event and commitment to fulfill the law obligation. The low of enforcement of law in general including compliance of UU ketenagakerjaan, domination of the practical consideration of business, and complication of the actuarian calculation is cause such weak precondition.The practice of accountancy of employee's benefit for Indonesia is more effctive at the emiten and or the public company, for the financial statement including cover of period of commencing from January 1st 2000. It is motivated for applying of the good corporate governance and the Kepmennaker 150/2000. This positive growth are more better since of application of UU Ketenagakerjaan 13/2003 and SFAS 24 revised at year 2004 (earlier application are recommended).To evaluate how far the practice of accountancy of employee's benefit is needed an evaluation to the regulation which have relation to developing of precondition above; and also to the accountancy of benefit employees itself.
ANALISA PENGARUH INVESTASI DAN GDP RIIL TERHADAP PEMAKAIAN KONSUMSI ENERGI LISTRIK
Authors: Wahyu Ermawati Dyah , Kaluge David 
Published: February 2017

The objective of this research is to analyze the impact of real GDP (Gross Domestic Product) and investment on the consumption of electricity energy in the ASEAN countries (Malaysia, Phillippine and Indonesia). From the result of the analysis, it is found that there are significant influences of the real GDP and investment on the consumption of the electricity energy. Partially, real GDP and investment doesn’t have any significant influence on the consumption of electricity for Malaysia and Indonesia. Estimation model show that an increasing trend of consumption of electricity, investment and real GDP.
ANALISIS PENGARUH TARIF STEVEDORING, CARGODORING, DAN RECEIVING/ DELIVERY TERHADAP VOLUME BONGKAR MUAT MAKANAN TERNAK
Authors: Budi Sasono Herman 
Published: February 2017

The implementation of reloading activity is based on the rule which is exist and behaved according to each port’s condition, where the training and supervising are done and consist of the government thoroughly, the reloading workers and the reloading company factor. In the reloading activity, any kind of problems and the consideration of reloading company expands large cost for reloading taxes which is consist of stevedoring, cargodoring, and receiving/ delivery, so it can decrease the export import volume. In addition to make efficiency, in reloading operation needs absolute plan, so it can make an effective work plan with an optimal result. Corporation between each person in the field or the person who take a hand in the administration will be influenced much from the reloading taxes problem. For the increasing reloading taxes to face the competition between company, international competition intervention, the economic condition which is unstable and the fast growing technology development are the external factors which make the company should find a new trick to functioned the human resources and the budget more effective and efficient. The aim of this research is to investigate the influence of stevedoring, cargodoring, and receiving/ delivery taxes toward pet feed reloading volume at Tanjung Perak Port, Surabaya in 1995 - 2004. The analysis which is used in this research are double linier regression. From this regression can be found Y = 203153,8 +16,128X1 – 484,036X2+ 224,570X3. Regression analysis also shows that all of the independent variable simultaneously have significant effect toward pet feed reloading volume at Tanjung Perak port Surabaya. Nevertheless, based on partial test, only stevedoring variable and cargodoring which have significant effect on reloading volume.
THE PRACTICAL ACCOUNTING INFORMATION SYSTEM TO CONTROL AND TO MAINTAIN THE FUND EFFECTIVELY AT FOREIGN COMPANY (BASED ON A CASE STUDY)
Authors: Marettini Sera 
Published: February 2017

The writer has observed how to maintain and to control cash effectively at one of foreign companies in Surabaya. It is applied for one of the companies which has a head office in the United States of America. The head office controls all financial things in Indonesia’s company due to the size of branch in Indonesia. The head office itself has many branches almost worldwide. There are some constraints to control the cash maintenance in this case; since a final controlling role will be performed by the head office and an executor role will be performed by the branch, and both of them are separated for thousand miles away, no available on-line accounting system and the branch is not allowed to have a bank account by itself, the only similar thing is they utilize the same program for accounting system. The PCs used in the branch are stand-alone computers. Herewith the writer would like to share an applied system to minimize the mistakes and to smoothen the cash maintenance and control.
MODEL DAN FORMULASI DANA ALOKASI UMUM NAGARI (DAUN) UNTUK MENGATASI KETIMPANGAN FISKAL NAGARI (STUDI KASUS DI KABUPATEN PADANG PARIAMAN SUMATERA BARAT)*
Authors: Adli Adli 
Published: February 2017

This research uses the term Dana Alokasi Umum Nagari (Henceforth DAUN), general allocation fund for village as the replacement of the term village block grant. This research especially aims to solve tree major problems in DAUN policy, namely allocation, distribution, and the problem of priority DAUN program for the improvement of Nagari. This research uses case study approach that took place in Padang Pariaman West Sumatera. There are two data categories used in this research. First the data about stakeholders perception. The data gained through questionnaire that include 22 respondents selected through purposive sampling. Second, the data about the characteristic of Nagari that explain about the need and ability of Nagari in managing its governance. This secondarily data was collected from documentary study of Nagari.By using analytic hierarchical process (AHP) in analyzing the data, this study found, first the proportional fund for regency and Nagari was 86 : 14. Second compared with its fiscal capability the fiscal need dimension showed 59% in the formulation of the DAUN. Third, the first priority DAUN program was the improvement of Nagari infrastructure, the last priority was the improvement of Nagari economic affairs.
PEMBERDAYAAN KOPERASI MELALUI VALUE CHAIN UNTUK MENCIPTAKAN KEUNGGULAN BERSAING
Authors: Mildawati Titik 
Published: February 2017

The research issue is to know whether value chain analysis can be at cooperation to competitive advantage especially in Duta Niaga Cooperation in Jember or not. Value chain analysis can be with choosing value added activity. Linked Business Units are food supplier, rice milling unit, and transportation unit.The result shows that by choosy are cooperation must buy field dry rice (gabah kering sawah/GKS) in cooperation warehouse especially in harvest, thine and must process being mill dry rice (gabah kering giling/GKG). Also cooperation must use outsourcing transportation service at application of milling contract.