Lampung University

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    \ud The Influence of Budgeting Participation, Organization Commitment, and Environmental Uncertainty on Budgetary Slack\ud \ud

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    Penelitian ini bertujuan untuk menguji pengaruh dari Partisipasi Penganggaran, Komitmen Organisasi, dan Ketidakpastian Lingkungan terhadap Slack Anggaran. Populasi yang digunakan dalam penelitian ini yaitu Satuan Kerja Perangkat Daerah (SKPD) Pelayanan Dasar pada Pemerintah Provinsi Lampung. Data penelitian ini berupa kuesioner yang diberikan kepada mereka yang terlibat dalam penyusunan anggaran pada Satuan Kerja Perangkat Daerah (SKPD) Pelayanan Dasar. Penelitian ini terdiri dari variabel dependen yaitu Slack Anggaran, sedangkan variabel independennya yaitu Partisipasi Penganggaran, Komitmen Organisasi, dan Ketidakpastian Lingkungan. Metode analisis data yang digunakan dalam penelitian ini yaitu menggunakan Uji Hipotesis melalui uji signifikansi regresi berganda secara parsial (uji t), dan Uji Asumsi Klasik. Hasil dari penelitian ini menerima hipotesis alternatif ketiga, sementara untuk hipotesis alternatif pertama dan kedua ditolak karena tidak sesuai dengan apa yang diharapkan.\ud \ud Kata kunci : Slack Anggaran, Partisipasi Penganggaran, Komitmen, Organiasi, Ketidakpastian Lingkungan.\ud \u

    PENGARUH INFORMASI LABA BERSIH DAN ARUS KAS TERHADAP HARGA SAHAM\ud (Studi Empiris pada perusahaan Manufaktur yang terdaftar di BEI)\ud \ud

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    Tujuan penelitian ini adalah untuk mengetahui pengaruh informasi laba bersih dan arus kas terhadap harga saham. Penelitian ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2005-2007. Pemilhan sampel berdasarkan metode purposive sampling, sehingga di perolehsebanyak 35 data observasi.\ud \ud Pengujian hipótesis dilakukan dengan menggunakan uji regresi linear berganda. Pengujian dilakukan dengan menggunakan laba bersih dengan memasukkan unsur arus kas (operasi, investasi, pendanaan) untuk mengetahui secara parsial arus kas.\ud \ud Hasil penelitian ini membuktikan bahwa informasi laba bersih berpengaruh terhadap harga saham, sedangkan arus kas dari aktivitas operasi, investasi, dan pendanaan tidak berpengaruh terhadap harga saham. Hasil ini menunjukkan indikasi bahwa informasi mengenai laba bersih lebih banyak dipakai oleh investor dalam menilai kinerja perusahaan manufaktur di BEI dari pada informasi arus kas\u

    \ud THE RELATION BETWEEN COMMUNICATION \ud AND THE EMPLOYEES’ JOB DISCIPLINE AT CHANDRA \ud SUPER STORE TANJUNG KARANG BRANCH IN BANDAR LAMPUNG\ud \ud

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    Chandra Super Store Tanjung Karang Branch as the third branch of Candra Super Store is one of retail companies in Bandar Lampung. Increasing of competitors’ number at the same area makes the management of Chandra Super store Tanjung Karang improves their products’ quality. The maximum results as the objective of the company will be easily to be reached by the existence of high job discipline from all of the employees. One of the ways that must be conducted to achieve high job discipline for all of the employees is by using effective communication. The problem discussed in this research is: “is there any relation between the conduction of communication and the improvement of the employees’ discipline at Chandra Super Store Tanjung Karang Branch in Bandar Lampung.\ud \ud The objective of the research is to find out the relation between communication and the employees’ job discipline at Chandra Super Store Tanjung Karang Branch. The hypothesis is communication has positive relation with the improvement of the employees’ discipline at Chandra Super Store Tanjung Karang Branch. The taking of the sample had been conducted by non probability sampling with purposive sampling as the technique chosen. It had been gotten 86 respondents as the sample after the counting had been conducted. The analysis used is quantitative. The approaches used are correlation of product moment and qualitative analysis.\u

    THE RELATION BETWEEN COMMUNICATION \ud AND THE EMPLOYEES’ JOB DISCIPLINE AT CHANDRA \ud SUPER STORE TANJUNG KARANG BRANCH IN BANDAR LAMPUNG\ud

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    Chandra Super Store Tanjung Karang Branch as the third branch of Candra Super Store is one of retail companies in Bandar Lampung. Increasing of competitors’ number at the same area makes the management of Chandra Super store Tanjung Karang improves their products’ quality. The maximum results as the objective of the company will be easily to be reached by the existence of high job discipline from all of the employees. One of the ways that must be conducted to achieve high job discipline for all of the employees is by using effective communication. The problem discussed in this research is: “is there any relation between the conduction of communication and the improvement of the employees’ discipline at Chandra Super Store Tanjung Karang Branch in Bandar Lampung.\ud \ud The objective of the research is to find out the relation between communication and the employees’ job discipline at Chandra Super Store Tanjung Karang Branch. The hypothesis is communication has positive relation with the improvement of the employees’ discipline at Chandra Super Store Tanjung Karang Branch. The taking of the sample had been conducted by non probability sampling with purposive sampling as the technique chosen. It had been gotten 86 respondents as the sample after the counting had been conducted. The analysis used is quantitative. The approaches used are correlation of product moment and qualitative analysis.\u

    THE RELATION BETWEEN COMMUNICATION \ud AND THE EMPLOYEES’ JOB DISCIPLINE AT CHANDRA \ud SUPER STORE TANJUNG KARANG BRANCH IN BANDAR LAMPUNG\ud

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    1.1 Latar Belakang Masalah\ud \ud Tujuan dasar dari setiap perusahaan adalah untuk memperoleh keuntungan yang maksimal serta meningkatkan kesejahteraan karyawannya. Untuk mencapai tujuan tersebut dibutuhkan karyawan yang berkompeten, memiliki kinerja serta disiplin kerja yang tinggi agar dapat memberikan kontribusi bagi perusahaan dalam mencapai tujuan. Dalam hal ini peran seorang pemimpin perusahaan sebagai pembuat dan pengambil keputusan sangat penting untuk dapat memberikan perhatian dan penghargaan kepada setiap bawahannya, sehingga mereka dapat mengetahui tugas dan kewajibannya serta paham atas kebijakan dan tujuan perusahaan.\ud \ud Keberhasilan suatu perusahaan tergantung pada sumber daya manusia yang dimilikinya, karena besarnya kontribusi sumber daya manusia dirasakan jauh melampaui peran yang diberikan sumber-sumber lain, seperti faktor modal, manajemen, alat-alat produksi dan bahan baku. Pendayagunaan sumber daya manusia yang tepat dalam mengelola suatu organisasi atau perusahaan menjadi penentu kelangsungan hidup perusahaan, sehingga pengelolaannya harus dilaksanakan dengan sebaik mungkin agar perusahaan memperoleh manfaat yang optimal. Pengelolaan yang tepat dari faktor manusia adalah dengan menerapkan prinsip-prinsip manajemen personalia.\u

    Pengaruh Diamater Dan Massa Zeolit Granular Teraktivasi Fisik Terhadap Prestasi Mobil EFI

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    The Demand increase of motorcycles and automobiles (cars) leads to energy crysis and air pollution. Herry Wardono has utilized zeolites on internal combustion engines applications. Engines fuel consumption was significantly reduced by using Zeolites, those are 11.2% (laboratory petrol engine), 17% (motorcycles), and 23% (carburator car). It is still required to observe this success on EFI car. Experiments was performed at stasionary and mobile experiments. Stasionary experiments was performed at 1000, 2000, and 3000 rpm for 20 minutes, whereas mobile experiments was performed at avarage engine speed of 60 kph for 20 km, and acceleration of 0-100 kph. Zeolites used are 1.5 and 2 mm in diameter, with 50, 100, 150, and 200 grams. Zeolites in frame was put in the car air filter casing. These experiments have succesfully proved the ability of physical activated zeolites to save EFI car engine performance. At stasionary experiments, the highest save of fuel consumption occurred in using physical activated zeolites of 2 mm with 150 gram that is 43.33 ml (12.79%). Meanwhile, it was 443.33 ml (19.59%) at mobile experiments. The best acceleration occurred in using zeolites of 1.5 mm with 50 gram

    \ud \ud PENGARUH INFORMASI LABA BERSIH DAN ARUS KAS TERHADAP HARGA SAHAM\ud (Studi Empiris pada perusahaan Manufaktur yang terdaftar di BEI)\ud \ud \ud

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    A. Latar Belakang Masalah\ud \ud Perkembangan dunia usaha yang semakin meningkat seiring dengan majunya tekhnologi informasi, semakin menambah tingkat persaingan perusahaan dalam memperoleh keuntungan. Investasi pada hakikatnya merupakan penempatan sejumlah dana pada saat ini dengan harapan untuk memperoleh keuntungan di masa depan. Pihak investor dalam melakukan investasi tentunya mempertimbangkan resiko atas dana yang mereka investasikan. Prospek keuntungan yang diharapkan dapat diperkirakan dengan melihat harga saham yang selalu naik turun dan informasi akuntansi yang dikeluarkan oleh perusahaan.\ud \ud Menurut Fama (1990) dalam Natalia (2007) pasar modal yang efisien terjadi bila harga-harga saham yang diperdagangkan selalu menggambarkan sepenuhnya (fully reflect) seluruh informasi yang terjadi di pasar. Investor sebagai pihak yang ingin menanamkan dananya di pasar modal berkepentingan untuk mengetahui pola resiko atas dana yang mereka invstasikan yaitu dengan melihat harga saham suatu perusahaan. Perubahan harga saham perusahaan di pasar modal sangat dipengaruhi oleh tinggi rendahnya permintaan investor terhadap suatu saham. Semakin tinggi permintaan investor terhadap suatu saham, semakin tinggi pula harga saham tersebut dan sebaliknya.\u

    Aplikasi Zeolit Granular Asal Lampung Pada Knalpot Racing Untuk Mereduksi Emisi Gas CO dan Menghemat Konsumsi Bahan Bakar Sepeda Motor Bensin 4-Langkah

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    Petrol engine air pollution and energy crisis are now the main problem which is necessarily to solve. Muffler silencer is one of the factors being able to enhance petrol engine performance. Racing muffler silencer is equipped with glasswoll in order to decrease sound levels and controll air flow emitted by the engine. Zeolites can be used to substitute glasswool. Beside decrease sound levels and controll air flow, zeolites can be utilized to decrease emission levels emitted by the engine. The experiments were performed in a four-stroke petrol motorcycle. The results showed that smallest particle size of zeolites could reduce highest level of CO emission, as well as motorcycle’s fuel consumption. The highest reduction of CO occurred at the highest amount of zeolites volume (240 ml) as big as 22.31% and 19.53% for zeolite 2.36 mm and 4.75 mm, respectively. Nevertheless, zeolite volume of 80 ml gave lower motorcycle’s fuel consumption than zeolite volume of 160 and 240 ml. The highest reduction of fuel consumption was 17.3% occurred at zeolite volume of 80 ml.\ud Keywords: CO Reduction and Save energy, Zeolites and Muffler silencer\u

    Studi Perilaku Kegagalan Sambungan Las Tipe T-conjuction pada Baja Karbon Rendah dengan Pendekatan Eksperimen dan Numerik

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    This research is conducted to investigate failure behavior of welding structure in T—conjunctions type. Welding joint failures were analyzed by both experimental and finite element analysis (2D) approach in terms of stress intensity factor mode I (Kd. The stress at the welding zone was strongly influenced by specimen geometries and the ratio of L/hI. The stress intensity factor (SIF) was increased significantly. Whereas, the minimum SIF of specimen #XI and # Y3 are 58 MPa. √m and 165 MPa√m, respectively. Failure of welding specimen was more dominated in the zone with the highest stress concentration and also affected by material discontinuity at which the stress was not generated continuously, but localized in any certain area. Specimen without welding did not yield a maximum stress. However, plastic zone formation locally decreases the stress concentration. Discontinuity in the welding specimen does not give rise to plastic stream, thus it will raise the stress concentration at the welding extension region. Discontinuity can be observed by the Von Misses stress pattern at stress welding zone for the welding specimen whereas the specimen without welding was only occurred near the extension zone

    PRODUCTION UNIT ANALYSISOF INFLUENCE ONREALWAGES AND LABOR ABSORPTIONININDUSTRIALOFTAPIS

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    Thebasic problem is tomaximize economicdevelopment in aproductivejob creation is sustainable.Inan effort to placeof employment provision as a starting \ud \ud pointin attemptinghumansIndonesia became themain forceof development.In Indonesia, therateofpopulation growth is not matched with the equitable distribution and lack of labor market.\ud \ud Problem of expansion of employment opportunities isoneof themain problems oftoday,but basicallythereis a wayto expand employment opportunity,namely through the developmentof labor-intensive industries (LaborIntensive)which absorbs relativelymorelaborin their production process. Relation to the economy, small industries, especiallyindustrial ofTapis can improvethe economy, especiallydeveloping countries likeIndonesia, which hasaworkforce that quitealot.\u

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