1,721,038 research outputs found
Peningkatan Karakteristik Perusahaan Terhadap Tingkat Pengungkapan Informasi Sosial Perusahaan : Studi Empiris Pada perusahaan yang Tergolong High Profile yang Terdaftar di Bursa Efek Indonesia
No full textEvery company has a different characteristics one another. It's shall be deemed to affect the decisions of companies' social disclosure in its annual report. The company characteristic can be seen from several factors, including company size, profitability, and leverage. This study aims to determine the effect of company characteristics in terms of company size, profitability, and leverage on the level of social disclosure in annual reports of companies partially or simultaneously. The study population is a hight profil firm listed in Indonesian Stock Exchange period 2008 and 2009, using purposive sampling the sample obtained 40 companies. The results of this study indicate that the partially only company size have positive significant influence to the social disclosure in corporate annual reports. But, simultaneously the variables company size, profitability and leverage have significant influence to social disclosure in corporate annual reports. Suggestions from this research are: further research are expected to use longer observation period in order to explain corporate social disclosure more perfectly, use research samples which is not only limited to high profile companies, and use othervariables to find new standard prediction model of corporate social disclosure, the company management is expected to be more open in revealing the activities related to social responsibility in its annual report and the government and LAI are expected to make new policy so the disclosure of corporate social responsibility could be mandatory disclosure, considering the companies social disclosure in Indonesia still in low level. Keywords: company characteristic, social disclosure, company size, profitabily, leverag
Analisis Perbandingan Peran Koperasi Dan Badan Usaha Milixk Desa Dalam Rangka Penguatan Perekonomian Desa
No full textIn the era of New Order (Order), development cooperation is very significant. Colored by the success of the movement of rural farmers who are members of the Village Unit Cooperatives (KUD). Cooperative rural economy emerged as the locomotive, including the distribution of agricultural inputs (saprotan), processing of agricultural products to Bulog and marketing activities to the general market. In addition, the cooperative also has become active in the field of animal husbandry, fisheries, services distribution / consumer, and savings and loans / credit. Cooperative activities have been received by the community as an economic movement of people within the community to realize that advanced, just, and prosperous. In the midst of global competition is more competitive, many economic actors who played a role in the process of growth and development of the village. One program that is being heavily promoted by the Ministry of the Interior is village-owned enterprises (BUMDes) as a driver of rural economies. BUMDes as an institution is a legal entity that houses various business units of the village, the business sector includes monetary (financial) as Microfinance Institutions (MFIs) and the real sector. The results showed that ecara institutional, cooperative existence is stronger than the legal umbrella BUMDes as contained in article 33 of the 1945 Constitution and Law, 25/1992. While the existence of BUMDes only regulated in Law. 32/2004 on Regional Government, where the activity is more relevant BUMDes to move to the real sector activities that still managed by the village, such as rural markets, rural tourism, rural electricity, and others. Whereas more optimized cooperative activities engaged in the financial sector (capital) for the community in accordance with laws and regulations of finance and distribution of goods / services. So that no conflict of interest between cooperative and BUMDes, it is necessary so that the synergy between the institutional strengthening of rural economies can be realized. Key words: Cooperative, Village Owned Enterprise
Two Stay Two Stray Model Integrated Learning Cycle to Increasing Activity And Achievement Accounting Student’s
No full textAccounting learning activities in SMANI Tumpang specially in social studies class XI still use the traditional method and delivery tasks. This causes the students are less active and only a few students who ask and answer questions posed by the teacher, This will impact on student learning outcomes that show many students wrho get low scores and exhaustiveness not meet the minimum standards set by the school that is e" 70. To overcome these problems required a method of learning that can enhance the activity and student learning outcomes. The purpose of this research is through the implementation of cooperative learning methods Two Stay Two Stray model (TSTS)-Leaming Cycle (LC) 5E expected to increase the activity and in SMAN I Tumpang. This type of research is the Classroom Action Research (PTK). The research was carried out in one cycle with matter Accounting Equation. The subject of this study is the student class XI IPS 3 which consists of 36 students. Data collection techniques of interviewing, observation, tests, questionnaires, field notes, and documentation. Analysis of data using a percentage score of activity and cognitive aspects of learning outcomes and affective aspects.The results showed that an increase in activity and student achievement. The percentage of the average score of student activity7 reached 85.61%. Student achievement also increased, the percentage of the average value of the cognitive aspects of students reach 38.9%. Based on these results, suggestions can be put forward, among others (1) For the schools studied, Cooperative Learning Two Stay Two Stray model (TSTS)-Learning Cycle (LC) 5E may be a consideration in the improvement efforts alternative learning strategies in SMA I Tumpang (2) For the student, never be afraid and hesitate to ask questions and express opinions and learning activities, and prepare yourself before teaching and learning activities take place (3) For other researchers, are doing similar studies with different subjects and materials as well as in addition to examining the results cognitive and affective learning are also meticulous in psychomotor learning outcomes Keyword; Cooperative Learning, Two Stay Two Stray Model, Laerning cycl
Masyarakat Etnis Cina Non Muslim Menabung di Perbankan Syariah (Studi Kasus Pada Nasabah Cina Non Muslim Bank Mandiri Syariah)
No full textInteresting phenomenon, whensomeMuslim communitiesare stilldebating the Islamic banking system (without interest), evenamongnon-Muslims enjoy rollicking bankproducts. Bank Syariah Mandiricus to merslargely consist/non-Muslim Chinese.This study initiated the possibility of applying the Sharia banking development strategy through increased focus attention on potential customers from China among non-Muslims that sharia PTBank Mandiri is a rational customer. The results showed that the factors that affect non-Muslim ethnic Chinese as a customer of PT Bank Syariah Mandiri is a promotion, location, service, Shari'ah and products. Promotion is the main factor to attract non-Muslim ethnic Chinese as a customer of PT Bank Syariah Mandiri, can be used as a cornerstone of marketing strategy. Keywords: factor analysis, shariah bankin
Komik Indonesia sebagai Media Komunikasi Alternatif dalam Menyampaikan Informasi Ilmiah
No full textComic is a popular artistic form in society life and become substance of reading material in the world. The comic's lovers consist of various level of society without differentiating of age, gender, and the profession. Comic is one of visual communication media which are having strengths to transfer information popularly and also easy to be understood because comic combines pictures and writings which is stringed up in one form. The picture and writing media could make easier to be understood, and the plot of story in the comic is also easier to be followed and remembered. As media of visual communications, comic could be implemented as a means of education assistance, one of form of business promotion, counseling, a form of opinion in mass media, and also as a means of campaign/propaganda. The form of comic is also very unique and special that are: brief, focus, and pictorial, so It has been fascinating power particularly for young people. The result of research revealed that growthof comic as an alternative media of communication in transferring information and knowledge has been found in some book. The comic has also been used a media of alternative in instruction learning for example for the subject of mathematics and Indonesian. Key words: Indonesia comic, alternative media of communicatio
Faktor-Faktor Yang Mempengaruhi Efektivitas Komite Audit Dalam Mewujudkan Tata Kelola Perusahaan Yang Baik (Good Corporate Governance)
No full textThe purpose of this research was to know factors that were perceived by auditor affecting the audit committee effectiveness in implementing good corporate governance. The research respondents were of 60 auditors who worked in the accounting firm in Malang and Surabaya (response rate was 72.9%). This research examined 6 variables, including (1) audit committee composition, (2) existence of the charier and clear sense of mission, (3) leadership of audit committee, (4) quality of relationship with internal auditor, (5) quality of relationship with external auditor, and (6) performance evaluation. Examination was conducted by using double regression analysis. Result of statistical test indicated that all independent variables had significant influence that was significant with dependent variables. However, only audit committee composition and performance evaluation had significant influence toward audit committee effectiveness perceived by auditors, while variable having most dominant influence toward the audit committee effectiveness perceived by auditor was performance evaluation. Keywords: effectiveness, good corporate governance, audit committee
Implementasi Corporate Social Responbility sebagai Upaya Mengatasi Konflik Saluran Udara Ekstra Tinggi (SUTET) (Studi Kasus pada PLN Kota Malang)
No full textPenelitian ini bertujuan untuk mengetahui (1) Untuk mengetahui penerapan Corporate Social Responsibility (CSR) pada PT. PLN (Persero) dalam mengatasi masalah Saluran Udara Tegangan Ekstra Tinggi (SUTET) dan (2) Untuk mengetahui bentuk Corporate Social Responsibility (CSR) yang dapat mengatasi konflik Saluran Udara Tegangan Ekstra Tinggi (SUTET). Berdaasarkan jenis data dan analisis yang digunakan, jenis penulisan ini adalah penulisan deskriptif, dimana menurut Saifudin Azwar (1998:7} penelitian deskriptif adalah penelitian yang menggambarkan secara sistematik dan akurat fakta dan karakteristik mengenai populasi atau bidang tertentu. Penulisan ini berusaha menggambarkan situasi dan kejadian tentang Saluran Udara Tegangan Ekstra Tinggi (SUTET). Data yang dikumpulkan bersifat deskriptif sehingga tidak bermaksud mencari penjelasan, menguji hipotesis, membuat prediksi maupun mempelajari implikasi. Data yang diperoleh dianalisis secara kualitatif. Dalam menjalankan operasinya sebagai penyedia jasa ketenagalistrikan, PT. PLN harus memperhatikan tanggung jawab sosial perusahaan seperti yang terjadi pada konflik SUTET. Sehingga setiap keputusan yang diambil dan tindakan yang dilaksanakan harus mempunyai tanggung jawab sosial. Kata-kata kunci: saluran udara ekstra tinggi (SUTET), PL
Penyusunan Strategi Kabupaten Layak Anak
No full textUndang-Undang Dasar 1945 menyatakan bahwa setiap anak berhak atas kelangsungan hidup, tumbuh dan berkembang, serta berhak atas perlindungan dari kekerasan dan diskriminasi. Hal ini diperkuat dalam Rencana Pembangunan Jangka Panjang (RPJPN) 2005-2025, yang diarahkan untuk mewujudkan tujuan negara sesuai UUD 1945 yaitu melindungi segenap bangsa dan seluruh tumpah darah Indonesia, memajukan kesejahteraan umum, mencerdaskan kehidupan bangsa dan ikut melaksanakan ketertiban dunia yang berdasarkan kemerdekaan, perdamaian abadi dan keadilan sosial. Dalam RPJMN 2010-2014 disebutkan bahwa program pembangunan perlindungan anak meliputi : kesehatan anak, pendidikan anak, perlindungan anaka dan kelembagaan
Analisis Triple Bottom Line Reporting Alternatif Pengungkapan Akuntansi Pertanggungjawaban Sosial Perusahaan
No full textShape of company's attention to it's enviroment, appears an it's activity and policy and lined by the company. Accounting as an unseparated part of business, also gives constribution on responding company's social attention with the development of the expression of social accounting, insluding social revealenue in Triple Botton Line Reporting. This research is description research and the population is annual report (2005) of go public companies in BEJ. The samples are SS companies (15% from all population ). The tool is Kruskal Walls Test. The purpose is to understand is there any difference on the theme of reucalane that has been done by group of company listed BEJ. The result of this reserch showed that there is no significant difference between company group on revealing public and enviromental there but there is significant difference on labour theme. It happened because of the different type of company activity, company sensivity and company target. Key words: Triple bottom line reporting, accounting responsibilit
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