E-Journal Universitas Surakarta
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PENGARUH PERENCANAAN PAJAK, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP LAMA WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan Property dan Real Estate yang Listed di Bursa Efek Indonesia Tahun 2013-2015)
No full textThis study aims to provide empirical evidence on the influence of tax planning, managerial ownership and institutional ownership of the timeliness corporate financial reporting. The sample in this research is property and real Estate Company listed in Indonesia Stock Exchange year 2013-2015. Tax planning is measured using Effective Tax Rate (ETR). Managerial ownership and institutional ownership is measured by calculating the percentage of possession owned by managers and institutional investors in the scale with the total number of shares outstanding. The dependent variable in this study is the timeliness measured by looking at the date submission of financial statements to the Indonesia Stock Exchange since the end of the reporting period. Sampling method uses purposive sampling. These studies use a panel of data with the number of observations of 20 samples. Data analysis was performed with descriptive statistics and multiple linear regressions using SPSS (Statistical Package for Social Science) for windows version 22. The result testing of hypothesis shows that the incompletely tax planning has a significant effect on timely delivery of corporate financial statements. Managerial ownership and institutional ownership have no significant effect on the timeliness of corporate financial reporting. Simultaneously, all these independent variables have a significant influence on timely delivery of corporate financial statements
PENGARUH PRODUK (PRODUCT), HARGA (PRICE), TEMPAT (PLACE), PROMOSI (PROMOTION), KONDISI FISIK (PHYSICAL EVIDENCE), PROSES (PROCESS), DAN ORANG (PEOPLE) TERHADAP KEPUTUSAN PEMBELIAN PRODUK ORIFLAME DI KOTA SURAKARTA
No full textIn this study the authors have a goal to determine the influence of product, price, place, promotion, physical evidence, process, and people against the purchase decision of oriflame product in the city of Surakarta either partially or simultaneously. Hypothesis in this research are: product, price, place, promotion, physical evidence, process, and people against the purchase decision of oriflame product in the city of Surakarta either partially or simultaneously. In this study the population is all consumers of Oriflame members in the city of Surakarta, using primary data in the form of questionnaire method from a sample of 100 respondents. Data analysis used in this study is multiple linear regression test, t test, F test and test coefficient of determination. The analysis result show that multiple linear regression Y = -13,432 + 0,391X1 + 0,245X2 + 0,341X3 + 0,473X4 + 0,285X5 + 0,290X6 + 0,292X7. The result of the t test states that the product (X1) has a significant effect on purchasing decisions (Y) with thitung>ttabel which is 3.486>1.986. For price (X2) significant effect on purchasing decision (Y) with thitung>ttabel which is 2.182>1.986. Place (X3) has a significant effect on purchasing decisions (Y) with thitung>ttabel which is 4.468>1.986. Promotion (X4) has a significant effect on purchasing decisions (Y) with thitung>ttabel which is 3.408>1.986. Physical evidence (X5) have a significant effect on purchasing decisions (Y) with thitung>ttabel which is 2.543>1.986. The process (X6) has a significant effect on purchasing decisions (Y) with thitung>ttabel which is 2.173>1.986. People (X7) have a significant effect on purchasing decisions (Y) with thitung>ttabel which is 2.211>1.986. Based on the F test stated that simultaneously the independent variables (X1, X2, X3, X4, X5, X6, X7) significantly influence the dependent variable (Y) with Fhitung>Ftabel that is 78,641>2,20. The results of the Determination Coefficient (R2) were obtained at 0,846 or 84,6%, so the contribution of the independent variable to the dependent variable was 84,6% while the remaining 15,4% was influenced by other factors not included in this regression
PENGARUH PARTISIPASI PENYUSUNAN APBD BERBASIS ANGGARAN DAN PELIMPAHAN WEWENANG TERHADAP KINERJA MANAJERIAL PEMERINTAH DAERAH KABUPATEN KARANGANYAR
No full textThis study aims to: 1) Know the effect of budget-based budgeting participation on managerial performance of Local Government of Karanganyar Regency. 2) Determine the effect of delegation of authority on managerial performance of Local Government of Karanganyar Regency. 3) Knowing the influence of budget-based budgeting participation and delegation of authority on managerial performance of Local Government of Karanganyar Regency simultaneously. This research was conducted in Karanganyar District Government. The study population is 40 middle managers. Data collection techniques using questionnaires. Hypothesis testing uses inductive statistical techniques. Hypothesis testing using multiple regression analysis model with t test analysis, F test and R2 test. The results can be concluded: 1) The multiple linear regression equation is obtained simultaneously: Y = 2,907 + 0,593 X1 + 0,516 X2. 2) The result of the partial r calculation is known that the influence of participation of budget-based budgeting (X1) is obtained by tcount 4,145 > ttable 2,021 significance value 0,000 < 0,05, meaning the participation of budget-based budgeting influence on managerial performance. 3) The result of the partial r calculation is known that the effect of the delegation of authority (X2) is obtained tcount 4,455 > ttable 2,021 significance value 0,000 < 0,05, meaning the delegation of authority has an effect on managerial performance. 4) Based on the F test obtained Fcont 22.195 > Ftable = 3.25 significance value 0,000 < 0,05, it can be concluded that the participation of APBD-based budgeting and delegation of authority affect simultaneously to the managerial performance of Local Government of Karanganyar Regency. The conclusions of the research results indicate that the variables of budget-based APBD participation and delegation of authority can be used to predict the managerial performance of the Regional Government of Karanganyar Regency
PENGARUH KUALITAS PRODUK, HARGA DAN MEREK TERHADAP KEPUASAN PENGGUNA HAND PHONE MEREK SAMSUNG GALAXY J PRO DI SURAKARTA
No full textIn this study the authors have a goal to determine the effect of product quality, price and brand on mobile phone user satisfaction brand Samsung Galaxy J Pro in Surakarta either partially or simultaneously. Hypothesis in this research are: It is expected that product quality, price and brand have significant effect to user satisfaction of Samsung Galaxy J Pro brand mobile phone in Surakarta either partially or simultaneously. The data needed in this study is the primary data obtained from the questionnaires distributed to the respondents. Analytical techniques used in this study using multiple linear regression test, t test, F test and test coefficient of determination. The results of data analysis in this study can be concluded that product quality, price and brand significantly influence the user satisfaction of Samsung Galaxy J Pro brand mobile phone in Surakarta either partially or simultaneously
DISTRIBUTION OF AUTHORITIES OF FOREST MANAGEMENT THROUGH COMMUNITY JOINT FOREST MANAGEMENT PROGRAMS FROM THEORY OF LEGAL OBJECTIVES AND THE DEMOCRACY CONCEPT IN THE AREA
Get PDFThis paper aims to analyze and review policies and arrangements for the distribution of power or authority in forest management through the Collaborative Forest Management program. Furthermore, the policy of distribution of management authority will also be analyzed in terms of legal objectives, namely legal certainty, benefits and justice. Based on the results of the discussion it can be said; First, that normative arrangements and policies on forest management programs through the distribution of power or authority constitute a form of fulfillment of Law No. 41 of 1999 concerning Forestry, Government Regulation of the Republic of Indonesia about Forest Arrangement and Preparation of Forest Management Plans, and Forest Utilization, up to the Decree of the Directors of Perum Perhutani No: 268 / KPTS / DIR / 2007 concerning Guidelines for Managing Joint Forest Resources Plus (PHBM PLUS). Second, this policy of distribution of authority or power embodies the benefits of the law, when viewed from the principle that the law is for humans. Third, to create social justice, forest management with the community will help realize the spirit of Article 33 paragraph (3) of the 1945 Constitution of the Republic of Indonesia, not only for local forest village communities but also for more evenly distributed Indonesian societ
APPLICANT LEGAL STANDING BANKRUPTCY STATEMENT AGAINST SECURITIES COMPANY
Get PDFThis study aims to analyze and explain the legal standing of bankruptcy applicants against securities companies andinvestor protection in stock transactions, as well as the settlement process at securities companies PT. Andalan Artha Advisindo Securitas. This research is a normative research with a legislative approach and conceptual approach. The research data is in the form of primary legal material relating to the object of research. The results of the study indicate that the legal standing of the applicant's statement of bankruptcy against the securities company is confirmed in UUK and PKPU that only OJK has the authority to submit a statement of bankruptcy to the securities company. So, there should be no other institution or individual, except OJK which can submit a statement of bankruptcy against the securities company. In addition, investor protection in share transactions includes: forming a division that specifically deals with education and consumer protection in the financial services sector that is intended for investors or the general public in accordance with the prevailing laws and regulations. Whereas the alternative settlement process for securities companies is in two forms of preventive measures in the form of clear regulatory arrangements, the existence of standard guidelines, guidance and direct direction from OJK
UJI BENDING KOMPOSIT SERAT ILALANG SEBAGAI BAHAN ALTERNATIF PANEL KAMAR MANDI
Get PDFRumput ilalang yang berlimpah di alam sekeliling kita, diduga memiliki potensi sebagai bahan bangunan alternatif. Melalui penelitian ini, peneliti berusaha mengetahui salah satu sifat mekanik bahan (kekuatan bending) serat ilalang. Metode penelitian ini diawali dengan menyiapkan bahan penelitian tangkai ilalang, resin epoksi, alat yang digunakan pengaduk, meteran, timbangan digital, cetakan, oven, mesin bending dan mesin impak izot. Prosedur yang dilakukan dalam pengambilan data variasi perendaman NaOH tangkai ilalang 0%, 2%, 4%, 6%, 8% selama 1 jam, lalu dikeringkan dibawah sinar matahari dan dioven pada temperatur 110 °C selama 45 menit hingga menyisakan kadar air tangkai ilalang 4%. Tangkai ilalang yang sudah dipotong panjang 1 mm ditaruh diwadah dicampur dengan resin epoksi dengan perbandingan 40% tangkai ilalang dan 60% resin epoksi diaduk 70x selama 12 menit dituang dicetakan. Tahap pengujian untuk mengetahui kekuatan bending mengacu pada ASTM-6277 dengan metode four poin bending dengan dimensi spesimen panjang 127 mm, lebar 12,7 mm. Hasil penelitian diketahui bahwa kekuatan bending optimal dimiliki oleh komposit dengan alkali perendaman serat pada larutan NaOH 4% yaitu sebesar 97,71 MPa. Kesimpulannya bahwa potensi serat tangkai ilalang cukup besar dibuat sebagai bahan panel pintu kamar mandi
PERILAKU PEMILIHAN TEMPAT DUDUK PADA PERPUSTAKAAN JURUSAN TEKNIK ARSITEKTUR UNIVERSITAS GADJAH MADA
Get PDFFenomena konsep perilaku berupa privasi, teritori dan ruang personal hadir pada ruang baca perpustakaan Jurusan Teknik Arsitektur Universitas Gadjah Mada. Pola tempat duduk yang diatur secara linear memudahkan view pengunjung untuk melihat buku-buku yang dipajang. Selain banyaknya bacaan dan literatur pola pemilihan dan peletakkan tempat duduk sangat berpengaruh bagi jumlah pengunjung untuk mengunjungi perpustakaan. Tujuan penelitian ini adalah untuk : 1) mendeskripsikan faktor-faktor apa saja yang mempengaruhi kecendrungan pemilihan tempat duduk di perpustakaan Jurusan Teknik Arsitektur UGM dan 2) mendeskripsikan fenomena perilaku pemilihan tempat duduk pada ruang baca perpustakaan ini. Metodologi dalam penelitian ini menggunakan pendekatan deskriptif kualitatitif. Pendekatan deskriptif kualitatif bertujuan menggambarkan keadaan yang sedang berlangsung saat ini yang untuk mengidentifikasi kondisi eksisting dengan cara pemetaan perilaku berdasarkan place centered mapping. Hasil penelitian ini adalah faktor kesamaan secara grup/program studi dan usia yang sama, faktor tingkat privasi, faktor tingkat pencahayaan di dalam ruang, dan faktor berdasarkan teritori rak buku.Fenomena konsep perilaku berupa privasi, teritori dan ruang personal hadir pada ruang baca perpustakaan Jurusan Teknik Arsitektur Universitas Gadjah Mada. Pola tempat duduk yang diatur secara linear memudahkan view pengunjung untuk melihat buku-buku yang dipajang. Selain banyaknya bacaan dan literatur pola pemilihan dan peletakkan tempat duduk sangat berpengaruh bagi jumlah pengunjung untuk mengunjungi perpustakaan. Tujuan penelitian ini adalah untuk : 1) mendeskripsikan faktor-faktor apa saja yang mempengaruhi kecendrungan pemilihan tempat duduk di perpustakaan Jurusan Teknik Arsitektur UGM dan 2) mendeskripsikan fenomena perilaku pemilihan tempat duduk pada ruang baca perpustakaan ini. Metodologi dalam penelitian ini menggunakan pendekatan deskriptif kualitatitif. Pendekatan deskriptif kualitatif bertujuan menggambarkan keadaan yang sedang berlangsung saat ini yang untuk mengidentifikasi kondisi eksisting dengan cara pemetaan perilaku berdasarkan place centered mapping. Hasil penelitian ini adalah faktor kesamaan secara grup/program studi dan usia yang sama, faktor tingkat privasi, faktor tingkat pencahayaan di dalam ruang, dan faktor berdasarkan teritori rak buku
INOVASI PANEL KOMPOSIT LIMBAH SERAT AREN SEBAGAI ALTERNATIF MATERIAL PINTU KAMAR MANDI
Get PDFSerat alam sebagai material komposit mempunyai keunggulan dibandingkan dengan material homogen seperti; kayu, logam dan beton, dikarenakan serat alam tahan korosi, rasio antara kekuatan dan densitasnya cukup tinggi (ringan), murah, kuat dan proses pembuatannya mudah. Salah satu sumber serat alami yang melimpah keberadaannya adalah kulit tangkai/pelepah daun aren (sagu) yang mempunyai struktur serat kuat menyerupai helai-helai rambut. Dengan menggunakan metode penelitian eksperimen dekstruktif, yaitu memberikan perlakuan waktu perendaman serat aren kedalam larutan NaOH 3% dengan variasi 90, 120, 150 dan 180 menit, dimana variasi rendaman pada penelitian ini sebagai variabel bebas (independent), kekuatan mekanik sebagai variabel terikat (dependent) dan resin BQTN 157, NaOH sebagai variabel kontrolnya. Sedangkan untuk pengujian impak terhadap komposit memakai metode izot mengacu pada ASTM D-5921 dengan dimensi spesimen panjang 80 mm, lebar 10 mm, tebal 4,2 mm, menunjukkan hasil dari ketangguhan impak pada perendaman 90 menit memiliki nilai 4200,34 J/m2. Hal tersebut mengindikasikan lamanya waktu perendaman alkali, akan menghilangkan lapisan lilin yang berlebihan, mengakibatkan rusaknya struktur serat sehingga menjadi keropos dan rapuh, serta menurunkan ketangguhan impak material komposit
ANALISIS SISTEM PENGENDALIAN INTERN PEMBERIAN KREDIT (Studi Kasus pada Koperasi Wanita Aisyiyah Ngadiluwih)
No full textThe research aimed to find out how internal control system on crediting applied by Koperasi Wanita Aisyiyah Ngadiluwih; based on internal control system elements according to COSO, and to know if the internal control of crediting control system implemented by the Koperasi. This research uses a case study at Koperasi Wanita Aisyiyah Ngadiluwih. The research had been conducted during January to December 2017. The data was collected through interview and documentation. The technique of analyzing data used descriptive and internal control theory by COSO (2011). The researcher also used Stop-or-Go Sampling for effectiviness internal control system which applied by Koperasi Wanita Aisyiyah Ngadiluwih. The results of analyzing data are: (1) the internal control system on crediting applied by Koperasi Wanita Aisyiyah Ngadiluwih is less suitable with internal control of COSO, as the reason, there are still 4 activities in component of control activities which is not implemented yet, (2) internal control systems which applied in Koperasi Wanita Aisyiyah Ngadiluwih has been effective without problem in examination’s sample and AUPL=DUPL, as well as 5%