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THE ROLE OF MULTIPLE INTELLIGENCES ON AUDITOR’S ETHICAL JUDGMENT
Get PDFThe main objective of this study is to examine the role of personal factors in influencing auditor’s ethical judgment. The personal factors that influence auditor’s ethical judgment are multiple types of intelligences, consisting of intellectual, emotional, spiritual, and adversity intelligences.
The sample in this research uses simple random sampling method. The sample in this research is independent auditors who work at public accounting firms in the City of Semarang. The data obtained is analyzed by using SPSS 23rd version. The data processing consists of descriptive statistics, data quality test, classical assumption test, and multiple regressions analysis.
The result of multiple regressions analysis indicates that all independent variables (intellectual, emotional, spiritual, and adversity intelligences) simultaneously influence dependent variable (auditor’s ethical judgment). However, there is no significant influence of intellectual intelligence on auditor’s ethical judgment partially. While emotional, spiritual, and adversity intelligences have significant influence auditor’s ethical judgment partially
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada SKPD Kabupaten Demak)
Get PDFThis study aims to examine the factors that influence the quality of regional
financial reports in the Demak District SKPD. As well as knowing the efforts made by
the Government of Demak Regency to obtain fair opinions without exceptions. These
efforts need to get appreciation from local government officials. The aim of this
Government is to improve the reliability of the quality of the financial statements
produced, especially in terms of asset management.
The sample used in this study were 141 respondents with purposive sampling
technique in Demak Regency. Data was obtained by distributing questionnaires.
Questionnaires returned were 138 questionnaires. Data analysis used is test
instrument, descriptive statistics, classical assumption test and hypothesis test.
The results showed that the competence of human resources had a significant
positive effect on the quality of financial statements, while government accounting
standards, did not affect the quality of financial reports and the role of internal audit
had a significant negative effect on the quality of financial statements
ANALISIS PERUBAHAN PEMANFAATAN RUANG PERMUKIMAN MENJADI KOMERSIAL DI KAWASAN JALAN KARTIKA, KENTINGAN, SURAKARTA
Get PDFPemanfaatan ruang yang tidak sesuai dengan rencana merupakan fenomena umum yang terjadi di
kota-kota berkembang. Konversi pemanfataan ruang biasanya disebabkan oleh ketidaksesuaian antara
alasan yang mendasari rencana kota dan penilaian pasar serta pertambahan penduduk (Purwanto,
Ernawati, & Wijaksono, 2017). Dalam satu sisi, penggunaan lahan diharapkan mempertimbangkan
kebutuhan masyarakat dan semua aturan teknis. Di sisi lain, permin taan pasar memiliki kekuatan yang
tidak dapat dikontrol dengan mudah (Kurniati & Erlambang, 2015). Fenomena perubahan pemanfaatan
ruang saat ini juga terdapat pada pusat pertumbuhan baru yang terjadi di kawasan pendidikan.
Penempatan kawasan tersebut merupakan salah satu usaha pemerintah untuk melakukan pemerataan
pembangunan terutama di pinggiran perkotaan
ANALISIS PENGARUH ORIENTASI KEWIRAUSAHAAN DENGAN KEUNGGULAN BERSAING, INOVASI DAN KAPABILITAS PEMASARAN SEBAGAI VARIABEL INTERVENING TERHADAP KINERJA PEMASARAN (Studi Pada Usaha Mikro Kecil dan Menengah di Kota Semarang)
Get PDFThe purpose of this study is to analyze analyze the effect of entrepreneurial
orientation on marketing performance with competitive advantage, innovation and
marketing capabilities as intervening variables. The population in this study were
Micro, Small and Medium Enterprises owners, where respondents were owners of
Micro, Small and Medium Enterprises in the city of Semarang. The number of
samples used was 128 respondents. The method of data collection is done through
a questionnaire method. This study uses Structural Equation Modeling (SEM)
analysis techniques using the AMOS 24 analysis tool.
The results of this study indicate that the entrepreneurship orientation has
a positive and significant effect on competitive advantage, entrepreneurship
orientation has a positive and significant effect on innovation, the entrepreneurship
orientation has a positive and significant effect on marketing capability,
competitive advantage has a positive and significant influence on marketing
performance, innovation has a positive and significant effect on marketing
performance, marketing capability has a positive and significant effect on
marketing performance
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING ( Studi pada Perusahaan Manufaktur Sektor Aneka Industri yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016)
Get PDFThis study aims to analyze the factors that effects capital structure with
profitability as the intervening variable on Miscellaneous Industry Sector in
Indonesia Stock Exchange (IDX) in the 2012 -2016 period. Debt to Equity Ratio
(DER) is the dependent variable in this study. There are three independent
variables used, they are Firm Size (SIZE), Asset Structure (AS), Current Ratio
(CR), and Return on Asset (ROA) as the intervening variable.
The population used in this study consisted of Miscellaneous Industry Sector
listed on IDX in the 2012-2016 period, bringing total population is consist of 44
companies. The sampling in this study using purposive sampling, so that the total
samples are 18 companies. The data analysis methods which are used is the
classical assumtion test, path analysis and Sobel Test to analyze the mediation
effect of the intervening variable.
The result of this study shows that SIZE has insignificant positive effect to
ROA, CR has significant positive effect to ROA, and AS has significant negative
effect to ROA. SIZE, CR, AS, ROA have significant negative effect to DER. ROA
can’t mediate the effect of SIZE and CR to DER, while the ROA may mediate the
effect of AS to DER
PENGARUH PENAMBAHAN AIR PERASAN JERUK NIPIS (Citrus aurantiifolia) DALAM AIR MINUM TERHADAP KUALITAS DAGING AYAM BROILER
Get PDFPenelitian bertujuan untuk mengetahui pengaruh penambahan air perasan
jeruk nipis dalam air minum terhadap kadar protein, kadar lemak, dan pigmentasi
warna kulit karkas. Penelitian dilaksanakan pada bulan Januari – Februari 2017 di
kandang postal Laboratorium Produksi Ternak Unggas, Fakultas Peternakan dan
Pertanian Universitas Diponegoro.
Materi penelitian menggunakan ayam broiler strain Lohman unsex dengan
jumlah 90 ekor dan dipelihara mulai umur 1 hari dengan bobot badan 38 + 0,1
g/ekor. Perlakuan mulai ditetapkan pada saat ayam broiler berumur 21 hari
dengan bobot badan rata-rata 1069,83 + 163,60 g (CV=0,28%). Ayam broiler
dibagi menjadi 18 pen yang masing-masing berisi 6 ekor ayam broiler. Penelitian
menggunakan rancangan acak lengkap (RAL) dengan 3 perlakuan dan 6 ulangan.
Perlakuan yang diberikan adalah air perasan jeruk nipis dalam air minum (T0)
0%, (T1) 0,5%, (T2) 1%. Parameter yang diteliti adalah kadar protein daging,
kadar lemak daging dan pigmentasi warna kulit karkas. Data yang diperoleh
dianalisis dengan analisis ragam dengan uji F 5%.
Hasil penelitian menunjukkan bahwa penambahan air perasan jeruk nipis
tidak memberi pengaruh nyata (P>0,05) terhadap kadar protein daging, kadar
lemak daging, pigmentasi warna kulit karkas ayam broiler. Rata - rata persentase
kadar protein daging pada T0, T1, dan T2 masing-masing 22,18, 22,70, 22,01%.
Rata – rata persentase kadar lemak pada T0, T1, dan T2 masing-masing 8,46,
8,48, 7,94% dan rataan pigmentasi warna kulit karkas pada T0, T1, dan T2
masing-masing 3; 3 dan 4.
Simpulan penelitian yaitu penambahan air perasan jeruk nipis dalam air
minum hingga level 0,5% sampai 1% belum dapat memperbaiki kualitas daging
ayam broiler
PEMETAAN JEJAK KARBON DI UNIVERSITAS DIPONEGORO SEKTOR ENERGI - LISTRIK
Get PDFPEMETAAN JEJAK KARBON DI UNIVERSITAS DIPONEGORO SEKTOR ENERGI - LISTRIK
Disusun oleh
Zeus Priadika Priyono
21080114120046
DEPARTEMEN TEKNIK LINGKUNGAN
FAKULTAS TEKNIK
UNIVERSITAS DIPONEGORO
SEMARANG
2019
ABSTRAK
Salah satu aspek penilaian dalam konsep berkelanjutan kampus yaitu jejak karbon. Universitas Diponegoro perlu memetakan jejak karbon guna pengembangan kampus terutama sektor energi dari penggunaan listrik. Diketahui bahwa jejak karbon juga dapat berasal dari penggunaan energi sebuah bangunan. Universitas Diponegoro kampus Tembalang memiliki 60 ID Pelanggan Listrik. Besar jejak karbon Universitas Diponegoro tahun 2017 sebesar 13426,74 ton CO2eq dan pada tahun 2018 mempunyai hasil sebesar 13953,22 ton CO2eq. Besar baseline emisi tahun 2017 hingga 2019 mengalami peningkatan. Terdapat dua analisis yang dilakukan yaitu analisis berdasarkan facility performance (Intensitas Konsumsi Energi/IKE) dan kebutuhan energi berdasarkan ruang dan populasi. Analisis IKE menggunkan standard IKE dari Green Building Council Indonesia (GBCI) dan Peraturan Menteri ESDM No.13 Tahun 2012. Jejak karbon terbesar berdasarkan hasil analisis IKE yaitu Unit Pelayanan Terpadu (UPT) Laboratorium Terpadu, ICT Centre, dan Gedung A Fakultas Hukum, Gedung A Fakultas Ilmu Sosial dan Ilmu Politik, Gedung A Fakultas Ilmu Budaya, dan Gedung A Fakultas Perikanan dan Ilmu Kelautan. Disisi lain jejak karbon terbesar dari kebutuhan energi berdasarkan ruang dan populasi yaitu Fakultas Teknik . Nilai yang didapatkan dari hasil olah data kemudian divisualisasikan dalam bentuk peta dengan bantuan perangkat lunak berbasis Sistem Informasi Geografik (SIG). Berdasarkan hasil pemetaan diketahui bahwa jejak karbon terbesar dihasilkan oleh Fakultas Teknik, Kompleks RSND, dan Kompleks ICT Centre. Strategi usaha pengurangan emisi yang dapat dilakukan yaitu dengan pendekatan konservasi dan efisiensi energi.
Kata Kunci : Konsep Keberlanjutan, Universitas Diponegoro kampus Tembalang, Jejak Karbon, Pemetaan, IKE, Energi berdasarkan Populasi dan Ruang, SIG, Strategi Usaha Pengurangan Emis
THE DEVELOPMENT MODEL OF LIVING HOUSES WITH THE MIX USE GENDER BASED PATTERN CASE STUDY KAMPUNG GAJAHMUNGKUR SEMARANG
Get PDFThe existence of Kampung Jajan Pasar in Gajahmungkur Administrative Village, as the village (kampong) in Semarang City that produces traditional snacks for its commodity, has made its people utilize their living houses as a production room to produce food for home industry. Having limited area and facing the demand to extend the rooms for their home industry, these villagers, mostly females, eventually add another use for rooms of their living houses (mix use). These living houses have become the socio-economic places which describe gender equality (for females) in business related to the utilization of rooms using mix use pattern. This research tries to describe the potency of the villagers and their village that has been appointed as the thematic village with topic scope of adaptation resilience at living house towards the production room function. This result is used as the base for the development model of living houses wit h the gender-based mix use pattern at Kampung Jajan Pasar in Gajahmungkur, Semarang. The data collecting method were literature studies, observations, interviews, and primary and secondary data extraction. The development of the model used graphic design model and the layout design. The given output is a graphic design model of living houses development based on gender and the layout of environmental space as the center of traditional snacks in Semarang City