Warta Dharmawansa : Journal of Dharmawangsa University
Not a member yet
3034 research outputs found
Sort by
PENGARUH INFORMASI AKUNTANSI TERHADAP HARGA SAHAM
No full textThis study aims to analyze the effect of accounting information, consisting of profitability, firm size, and leverage, on stock prices of companies listed in the LQ45 index on the Indonesia Stock Exchange between 2022-2024. The results show that profitability and leverage have no significant effect on stock prices, while firm size has a positive effect. These findings indicate that investors in the Indonesian capital market, particularly those investing in companies listed in the LQ45 index, tend to pay more attention to the firm size factor rather than to accounting indicators such as profitability and leverage
TYPES OF TRANSLATION USED IN THE BATAK TOBA - INDONESIAN TRANSLATION OF SONG “Aut Boi Nian”
No full textThis research centered on analyzing types of translation used in the Batak Toba-Indonesian Translation of Song “Aut Boi Nian”. The primary objective of the research was to investigate the types of translation existed in Aut Boi Nian Song’s translation such as literal translation,free translation,idiomatic translation, ethnographic translation. This study employed a descriptive qualitative research methodology. The data were gathered from the Batak Toba-Indonesian translation lyrics. In this research, the data would be the song lyrics and the translation which have 18 sentences. The most dominant type used in the song lyrics was free translation with 66,667 % from the total of percentages. And the least dominant type was idiomatic translation with only 5.6% distribution to the total number of percentages. Based on the findings, it was indicated that free translation assist the audience conserve the emotional power of the lyric instead of its literal structure and also ensured that listeners feel the same way as the source audience by making sure that both pragmatic and affective meanings were same. The results contribute to the development of translation process,translation strategies, discourse analysis of another regional language text
Kinerja Keuangan dan Strategi Cash Holding Pada Perusahaan Artificial Intelligence (Ai) di Dunia: Menelaah Pengaruh Moderasi Dari Ukuran Perusahaan
No full textThis study aims to evaluate the influence of Return on Asset (ROA) and Return on Investment (ROI) on cash holding in global AI companies, considering firm size as a moderating variable. Employing a quantitative approach with associative hypothesis testing, the study was conducted on 13 prominent AI firms listed on stock exchanges in their respective countries. The sample was selected through a saturated sampling technique (census) covering the period from 2020 to 2024. Data analysis was performed using IBM SPSS 27 software to test the hypotheses with Moderation Regression Analysis (MRA). The results indicate that ROA does not have a significant effect on cash holding, either directly or through the moderating role of firm size. Conversely, the influence of ROI on cash holding shows a significant difference when firm size serves as a moderating variable. Although ROI does not have a significant direct effect, the relationship becomes significant through the moderation of firm size
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS DALAM MENDUKUNG PENGENDALIAN INTERNAL KAS PADA PT AGRO SINERGI NUSANTARA ACEH BARAT
No full textRapid economic development significantly drives company growth. This makes the role of accounting increasingly decisive in decision making related to company operations. This study aims to determine how the cash receipt and disbursement accounting information system at PT Agro Sinergi Nusantara Aceh Barat can support the effectiveness of internal control. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The data used in this study are primary data conducted by direct interviews with financial employees at PT Agro Sinergi Nusantara Aceh Barat and secondary data obtained from reference books, scientific papers, documents, previous researchers or other reading materials related to this study. The results of the study indicate that the cash receipt accounting information system at PT Agro Sinergi Nusantara Aceh Barat has been designed with good internal control principles, such as the separation of functions between cash recipients and recorders, as well as the use of official documents such as proof of transfer and account mutations and the cash disbursement accounting information system at PT Agro Sinergi Nusantara Aceh Barat involves the stages of submission, verification, payment, to reporting via Accurate Online. However, this system still faces obstacles in terms of delays in returning cash disbursement receipts which causes recording errors because bookkeeping is done the day after payment This shows that internal control over cash disbursements has not been running optimally and requires improvement to support the company's financial accuracy, transparency and accountability
PENGARUH TRANSPARANSI, KOMPETENSI, DAN SISTEM AKUNTANSI KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DENGAN PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH SEBAGAI VARIABEL MODERASI (STUDI KASUS KANTOR WALIKOTA LANGSA)
No full textThis research aimed to investigate the effects of transparency, competence, and financial accounting systems on the accountability of regional financial management, with the Government Internal Control System (SPIP) serving as a moderating variable. The study population comprised all 78 employees of the Finance Department at the Langsa Mayor’s Office, according to internal records as of January 2025. Using a saturated sampling technique, the entire population was included as the research sample, resulting in 78 respondents. Data were collected via questionnaires that had been validated and tested for reliability. The analysis was conducted using moderation analysis with SmartPLS 4.0 to assess both the direct impact of the independent variables on the dependent variable and the moderating effect of SPIP in enhancing or diminishing these relationships. The results show that transparency has a significant positive effect on the accountability of regional financial management, indicating that an increase in transparency can enhance the realization of accountable financial practices. The competency of regional government officials also demonstrates a significant positive effect, meaning that higher competency levels contribute to improved accountability in financial management. Furthermore, the financial accounting system shows a significant positive effect, suggesting that the effectiveness of accounting procedures and systems plays an important role in supporting accountability. Regarding the moderating effect of SPIP, transparency does not exhibit a significant influence, while both competency and the financial accounting system are strengthened by SPIP in their relationship with accountability. These findings highlight that SPIP serves as an important control mechanism that enhances the role of competence and financial accounting systems in achieving accountable regional financial management
SEMANTIC WEB IMPLEMENTATION FOR ENHANCING BUDGET TRANSPARENCY IN YOGYAKARTA CITY GOVERNMENT: AN ONTOLOGY AND RDF-BASED FRAMEWORK
No full textPenerapan teknologi Semantic Web dalam pengelolaan data pemerintah menjadi strategi penting untuk meningkatkan transparansi dan keterbacaan mesin terhadap data terbuka. Penelitian ini bertujuan untuk mentransformasikan data Anggaran Murni Kota Yogyakarta tahun 2022 dari format tabular ke dalam representasi semantik menggunakan Resource Description Framework (RDF) dan Web Ontology Language (OWL). Ontologi dikembangkan dengan mendefinisikan lima kelas utama, yaitu Anggaran, Daerah, KategoriAnggaran, KelompokAnggaran, dan JenisAnggaran, serta dilengkapi dengan object property dan data property yang menggambarkan relasi dan atribut antarentitas. Representasi RDF kemudian diuji menggunakan beberapa query SPARQL untuk mengekstraksi informasi, seperti total anggaran, surplus atau defisit, dan identifikasi entitas tanpa alokasi. Visualisasi struktur ontologi dilakukan menggunakan plugin OWLViz untuk memastikan konsistensi logis antar kelas dan properti. Hasil penelitian menunjukkan bahwa model ontologi yang dikembangkan mampu merepresentasikan struktur anggaran secara terstruktur, konsisten, dan mendukung kueri semantik. Penelitian ini memberikan kontribusi terhadap upaya keterbukaan data pemerintah daerah dan dapat dikembangkan lebih lanjut untuk integrasi lintas wilayah serta visualisasi interaktif berbasis Web Semantik
Pelatihan Komunikasi Penyuluhan Kesehatan dan Olahan PMT Balita bagi Kader Posyandu Melati, Kelurahan Macanan
No full textPosyandu merupakan wadah bagi masyarakat untuk meningkatkan kesehatan ibu dan anak, khususnya dalam pemenuhan gizi dan kesehatan balita. Di Kelurahan Macanan, kader Posyandu Melati memiliki peran penting dalam memberikan penyuluhan kesehatan dan menyusun Pemberian Makanan Tambahan (PMT) yang sesuai untuk balita. Namun, keterampilan komunikasi yang efektif dalam menyampaikan informasi kepada masyarakat masih perlu ditingkatkan. Oleh karena itu, program pengabdian masyarakat ini bertujuan untuk memberikan pelatihan komunikasi dan penyuluhan kesehatan bagi kader Posyandu Melati, serta memberikan keterampilan dalam mengolah PMT yang bergizi dan menarik bagi balita. Metode yang digunakan meliputi ceramah, diskusi interaktif, dan praktik langsung. Hasil pelatihan ini, kader posyandu dapat memahami cara komunikasi efektif dan menerapkan nya dalam menyampaikan informasi kesehatan kepada warga di wilayah. Hasil lain nya kader posyandu ditingkatkan kemampuan dalam menyediakan PMT yang variatif dan bergizi dari bahan baku singkong, sehingga dapat berkontribusi terhadap penurunan angka malnutrisi pada balita di wilayah tersebut. Dengan terselenggaranya kegiatan pengabdian masyarakat ini, kader posyandu mampu menerapkan komunikasi efektif dalam menyampaikan informasi kesehatan di forum-forum sosial ataupun secara antar personal ke ibu hamil, anak dan remaja. Serta menyediakan olahan yang memiliki nutrisi, bergizi dan menarik untuk dihidangka
ANALISIS PENERAPAN TARIF PEMOTONGAN PPH PASAL 21 TARIF PERATURAN PEMERINTAH NO. 58 TAHUN 2023 (Studi Komparatif di Yayasan Al-Fityan School Medan)
No full textThe objective of the research was to analyze the implementation of the Income Tax (PPh) Article 21 withholding rate in accordance with Government Regulation No. 58 of 2023 at Yayasan Al-Fityan School Medan. This regulation introduces the Average Effective Rate (TER) method to simplify income tax calculations for permanent employees. Although this regulation applies nationally, the foundation has not fully implemented the TER rate and still uses a progressive rate based on Article 17 of the HPP Law. The approach used in this research was descriptive qualitative, with data collected through interviews and documentation from the foundation's head of finance, treasurer, and financial staff. The analysis was conducted to assess administrative readiness, implementation challenges, and understanding of tax regulations. The research results indicate that the Average Effective Rate (TER) has not been implemented due to a lack of public awareness, human resources who do not understand the new provisions, and an inadequate payroll system. These findings indicate that although TER should simplify tax administration, its implementation still requires technical readiness and a good understanding from tax administrators. This research recommends that the foundation conduct training, evaluate payroll system, and develop internal policies in accordance with Government Regulation No. 58 of 2023. It is hoped that these results can serve as a reference for other non-profit educational institutions in responding to changes in tax policy
PENGARUH MOTIVASI KERJA TERHADAP PENINGKATAN KINERJA KARYAWAN PADA PT BRI ASURANSI INDONESIA CABANG MEDAN
No full textPenelitian ini bertujuan untuk mengetahui tingkat kinerja karyawan serta pengaruh motivasi kerja terhadap peningkatan kinerja karyawan di PT BRI Asuransi Indonesia Cabang Medan. Latar belakang penelitian ini adalah persaingan perusahaan yang semakin pesat di era revolusi industri, di mana kemajuan perusahaan sangat ditentukan oleh kualitas Sumber Daya Manusia. Motivasi kerja diyakini sebagai faktor pendorong penting bagi karyawan dalam mencapai kinerja yang optimal.Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis data berupa analisis regresi linear berganda. Populasi dalam penelitian ini adalah seluruh karyawan PT BRI Asuransi Cabang Medan yang berjumlah 48 orang, dengan sampel sebanyak 32 karyawan yang diambil menggunakan rumus Slovin. Data primer dikumpulkan melalui kuesioner yang disebarkan kepada responden.Hasil penelitian menunjukkan bahwa tingkat kinerja karyawan di PT BRI Asuransi Cabang Medan sudah sesuai dengan Standar Operasi Kerja (SOP) yang ditetapkan. Karyawan rata-rata memiliki keterampilan dan kemampuan yang sesuai dengan tugasnya, sehingga berdampak pada hasil kerja yang baik. Secara statistik, motivasi kerja terbukti berpengaruh signifikan terhadap peningkatan kinerja karyawan. Hal ini ditunjukkan dengan nilai koefisien determinasi (Adjusted R Square) sebesar 63,7%, yang berarti variabel motivasi kerja mampu menjelaskan 63,7% variasi peningkatan kinerja karyawan.Kesimpulan dari penelitian ini adalah motivasi kerja memiliki pengaruh yang positif dan signifikan terhadap peningkatan kinerja karyawan. Oleh karena itu, perusahaan disarankan untuk terus memberikan motivasi kepada karyawan guna mendorong kinerja yang lebih baik lagi
KRISIS EKSISTENSIAL DI ERA MODERN: ANALISIS KONTEKS SOSIAL PADA LIRIK LAGU “WHAT WAS I MADE FOR?” KARYA BILLIE EILISH
No full textLagu “What Was I Made For?” menceritakan tentang perjalanan emosional seseorang yang mengalami kebingungan identitas, kehilangan arah, dan pencarian makna hidup akibat tekanan sosial yang terus-menerus. Billie Eilish mencoba mencerminkan keadaan yang kerap kali terjadi dalam masyarakat berupa tekanan eksternal yang mendorong terciptanya perasaan keterasingan hingga mengarah ke krisis eksistensial. Wacana krisis eksistensial dalam lagu tersebut tergambarkan melalui penggunaan kata-kata yang mengandung kiasan, serta tema yang disajikan membuat peneliti ingin menganalisis lirik lagu “What Was I Made For?” dan bagaimana kaitannya dengan fenomena sosial saat ini.Penelitian ini bertujuan untuk mengetahui adanya wacana krisis eksistensial pada lirik lagu “What Was I Made For?” karya Billie Eilish. Metode yang digunakan dalam penelitian ini yaitu kualitatif deskripstif, dengan pendekatan analisis wacana kritis model Teun A. Van Dijk meliputi dimensi konteks sosial untuk mengetahui adanya wacana krisis eksistensial yang terkandung dalam lagu tersebut. Pengumpulan data dilakukan dengan teknik observasi teks, dan studi kepustakaan.Hasil dari penelitian ini menunjukkan bahwa lagu What Was I Made For? karya Billie Eilish merepresentasikan krisis identitas dan kegelisahan eksistensial yang relevan di tengah dinamika sosial masa kini. Dilihat dari dimensi konteks sosial, lagu ini menyoroti wacana mengenai tuntutan masyarakat yang tinggi, ketidakpastian ekonomi, dan perubahan sosial yang cepat, yang menyebabkan krisis eksistensial semakin relevan di kalangan generasi muda saat ini