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DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD PENTAGON PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015 – 2017
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 2
(2019)
This study aims to examine the detection of Fraud's Financial Statementusing the pentagon theory. This research was conducted using the variable Financial Stability ,Financial Target, External Pressur, Personal Financial Need, Ineffective Monitoring, Nature of Industry , Rationalization , Capability and Arrogance . The population in this study are all Manufacturing Companies Registered on the Stock Exchange of the 2015-2017 Period. The sample selection uses a purpose sampling method, so that 44...
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STRUKTUR KEPEMILIKAN SEBAGAI MEKANISME KONTROL IDIOSYNCRATIC RISK UNTUK MENINGKATKAN NILAI PERUSAHAAN
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 1
(2019)
This research aims to investigate the impact of ownership structure (foreign ownership, promoter ownership, managerial ownership, and public ownership) on firm value mediated by idiosyncratic risk. The population used is the whole companies listed in Indonesian Stock Exchange (BEI) on the period of 2013-2017. The number of samples is 182 companies each year, which was selected by purposive sampling method. This research uses documentary data, i.e. the annual report and financial statements. Path...
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FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 1
(2019)
This study aims to analyze the effect of profitability, growth, liquidity, debt to equity ratio (DER) to dividend policy. About 128 samples used from annual report of mining companies listed on the Indonesia Stock Exchange in the period of 2013 -2016. The analytical method is using the logistic regression analysis method. The result of thids study is only profitability that affects to dividend policy (coefficient logistic regression: 0.220). It means if profitabillity is risen, the other v...
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FAKTOR PRNENTU KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA TENGAH (Studi Kasus Pada Kabupaten/Kota Se-Jawa Tengah Tahun 2015-2017)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 7
, No 1
(2019)
This study aims to analyze the Determinants of Financial Performance of District / City Governments in Central Java Province. This study discusses the financial determinants of local government using proxy measures (size), Prosperity (wealth), legislative measure, intergovernmental income and leverage.This study discusses the Local Government Financial Report (LKPD) by taking a sample of 35 districts / cities in Central Java in 2015-2017. The data used in this research is secondary data. The ana...
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Pengembangan Puzzle Trigonometri untuk Meningkatkan Motivasi Belajar Matematika Siswa Sekolah Menengah Atas
Jurnal Komunikasi Pendidikan
Vol 3
, No 2
(2019)
Penelitian ini bertujuan untuk mengembangkan media pembelajaran berupa alat peraga Puzzle Trigonometri yang layak dan tepat digunakan untuk meningkatkan motivasi dan pemahaman siswa kelas X Sekolah Menengah Atas pada pembelajaran matematika.. Prosedur penelitian dan pengembangan ini menggunakan ADDIE yaitu Analisis, menganalisis kebutuhan, materi dan peserta didik. Design, membuat rancangan media berupa gambar rencana alat peraga yang akan dibuat. Development, mengembangkan alat peraga ini denga...
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Peningkatan Nilai Tambah Produksi Tahu Bagi Kelompok Produsen Tahu di Sokaraja Tengah Kecamatan Sokaraja Kabupaten Banyumas
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 3
, No 1
(2019)
Sokaraja is one of the sub-districts included in the Banyumas Regency, led by a Regent named Ir. Achmad Husein and his deputy named Dr. Budhi Setiawan. Sokaraja aside from being a center for learning for students centered on the Kauman Mosque in Central Sokaraja, Sokaraja is also the birthplace of fighters such as R.Separdjo Roestam, Gatot Soebroto, and other high-ranking officials in Indonesia. Sokaraja is very famous for Soto Sokaraja, Batik Sokaraja and Getuk goreng, so most of the residents...
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Pelatihan Pembuatan Balsam Stik Dari Bahan Herbal Dan Perintisan Sebagai Home Industri
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 3
, No 1
(2019)
Balm, a pharmaceutical product that is no stranger to the community, therefore, this product is one of the most potential commodities developed into a home industry that can improve the economy of the community. relatively simple balm formulation and easy in material, is very possible to be applied in the community. This article is a form of publication of community service that has been carried out on Tuesday, February 6, 2018,at RW XXII Bibis Luhur Kel. Nusukan Kec. Banjarsari Surakarta Centra...
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Edukasi Kanker Serviks dan Pemeriksaan PAP Smear Pada Ibu-Ibu Di RW 04 Mojosongo Surakarta
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 3
, No 1
(2019)
The quality of public health needs to be improved through pap smear education and examination. This service activity was motivated by a lack of knowledge of cervical cancer and the willingness of residents to do pap smear examinations. The purpose of this service is to increase knowledge of cervical cancer, how to early detection and conduct pap smear examinations. This service is carried out in the form of education about cervical cancer and pap smear examination, reading of result and recommen...
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PUTUSAN LEPAS DALAM KASUS TINDAK PIDANA KORUPSI DI TINJAU DARI UU NO. 31 /1999 JO. UU NO. 20 TAHUN 2001 TENTANG PEMBERANTASAN KORUPSI (Studi Perkara No. 942/ Pid. B/2005/PN.Smg Jo.Putusan Kasasi No.898 K/Pid.Sus /2008)
DINAMIKA HUKUM
Vol 20
, No 2
(2019)
Article 67 of the Criminal Procedure Code states that defendants or public prosecutors have the right to appeal against decisions of the first level court except for acquittals, apart from all lawsuits concerning the problem of inaccurate application of the law and court decisions in rapid proceedings. Therefore, an appeal against a decision cannot be appealed, however, the fact is that there are prosecutors who appealed against the verdict as contained in the appeal deed number: 60 / Appeal / d...
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PEMENUHAN HAK ATAS BANTUAN HUKUM DALAM PERKARA PIDANA BAGI MASYARAKAT MISKIN KOTA SEMARANG
DINAMIKA HUKUM
Vol 20
, No 2
(2019)
The provision of legal aid to the poor is an effort to fulfill and simultaneously implement a rule of law that recognizes and protects and guarantees the human rights of citizens regarding the need for access to justice and equality before the law. The purpose of writing this thesis is to explain the mechanism for providing criminal legal aid for the poor in Semarang City, the fulfillment of the right to criminal legal aid for the poor, and the inhibiting factors for fulfilling the right to crim...
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