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Dinamik
Vol 21
, No 1
(2016)
Beberapa permainan yang telah dibuat oleh komunitas baik dalam tingkat pemula maupun tingkatmahir dengan menggunakan fitur perangkat bantu Construct 2.0 menjadi tantangan tersendiri. Beberaparancangan desainer permainan berbasis construct memiliki fitur layout yang bervariasi ragam sertamenyebabkan kebutuhan kapasitas memori yang lebih besar. Upaya yang akan dijadikan tematik padapenelitian in adalah pengamatan terhadap kapasitas kebutuhan memori khususnya sebagai upayaminimalisasi kapasitas mem...
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PENGARUH PEMAHAMAN PERATURAN PAJAK DAN PELAYANAN APARAT PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI (Studi Kasus Pada UMKM yang terdaftar di KPP Pratama Demak)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 4
, No 1
(2015)
The purpose of this study re-write the understanding of the tax laws and officials tax service on taxpayer compliance with risk prefernces as a moderating variable. The population in this research in taxpayer MSMEs listed in KPP Pratama Demak. The sampling tehnique was convenience sampling method which produced a sample of 88 MSMEs. The analysis methode that used in study is a multiple linier regression analysis. The results showed that an understanding of the tax law and officials tax service h...
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FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK, WAJIB PAJAK INDIVIDU YANG MEMILIKI PEKERJAAN BEBAS (Studi pada UMKM di Semarang)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 4
, No 1
(2015)
Willingness to pay taxes is a necessary first step to carry out taxation. It's own volition arise based on many factors that influence it. This study was to find out how much influence the awareness factor to pay taxes, knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system, and the Sunset Policy jointly on the level of willingness to pay taxes in the region of UMKM Semarang. Data collection is done by collecting primary data in the form of quest...
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THE SURVEY OF ENVIRONMENTAL STRATEGY ON INDONESIA CORPORATIONS: A REPLICATION MODEL
Dinamika Akuntansi Keuangan dan Perbankan
Vol 4
, No 1
(2015)
Environmental damage occurs at this time pushed corporations to change their business strategy into environmental strategy. Hence, performance measurement system is also used toward environmental. The Result of research conducted by Perego and Hartman (2009) has found relationship between environmental strategy and the use of performance measures mediated by performance measurement system (PMS). Based on the limitation of study conducted by Perego and Hartman (2009), this study replicate and mel...
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PENGARUH FREE CASH FLOW, PERTUMBUHAN PERUSAHAAN, KEBIJAKAN DEVIDEN DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2013
Dinamika Akuntansi Keuangan dan Perbankan
Vol 4
, No 1
(2015)
Debt Policy is policy to decision finance is a policy in determining the company’s funds are sourced from external. Managers must determine the exact proportion of debt with due regard to the risks of the debt. The purpose of this research is to explore how the influence free cash flow, growth of the company, dividend policy and firm size toward the debt policy. Population in this study are all companies listed on the indonesia stock exchange year 2013 obtained 137 company. This research used pu...
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PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KONDISI FINANCIAL DISTRESS TERHADAP LUAS PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PERUSAHAAN
Dinamika Akuntansi Keuangan dan Perbankan
Vol 4
, No 1
(2015)
This study examines the mechanism of corporate governance and financial distress conditions on the voluntary disclosure in the annual report. Elements of mechanism corporate governance that are used consist of managerial ownership, institutional ownership, independent commissioners, board of commissioners, and audit committees. Research using secondary data from 2010 – 2012 annual reports of various companies manufacturing industrial sectors and consumer goods contained in the Indonesia Stock Ex...
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ANALISIS NILAI TAMBAH INDUSTRI KERIPIK TEMPE SKALA RUMAH TANGGA (Studi Kasus Desa Lerep Kecamatan Ungaran Barat Kabupaten Semarang)
Mediagro: journal of agricultural sciences
Vol 9
, No 2
(2015)
The purposes of this research are to know the value added of households scale tempe chips industries, to know the risks of tempe chips business in the Lerep Village and to know the feasibility analysis of households scale tempe chips industries. The research area sampling method is purposive in the Lerep Village West Ungaran District Semarang Regency, that is one of home industries centre of tempe chips. The analysis methods used in this research use value added analysis of Hayami’s method (19...
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ANALISIS KELAYAKAN USAHATANI JAMBU AIR MERAH DELIMA (Syzygium samarangense (Blume) Merr. & Perry.) DI KABUPATEN DEMAK (Studi Kasus di Kelurahan Betokan Kecamatan Demak Kabupaten Demak)
Mediagro: journal of agricultural sciences
Vol 9
, No 2
(2015)
The research objective was to determine why farmers cultivate delima water apple and analyze the costs, revenues, income, level of feasibility in terms of break even point (BEP) and return cost ratio (R/C ratio) on the farm delima water apple in Demak Regency. The methodology used is a case study in the Betokan Village, Demak District, Demak Regency in 2012. Recruitment of respondents was all farmers delima water apple, with has trees over 3 years of age. In this study of 26 respondents Betokan...
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AKUMULASI KADMIUM (CD) PADA IKAN NILEM SEBAGAI BIOINDIKATOR PENCEMARAN LOGAM BERAT DI KALIGARANG
Mediagro: journal of agricultural sciences
Vol 8
, No 2
(2015)
Industrial development along Garang Watershed has been worrying people for allegedly nearly all plants waste products into Garang watershed that would trigger changes in water quality, which can lead to contamination of the river water. Cadmium and Lead are toxic substances that cause chronic poisoning in human. Both types of heavy metals have very high toxicity value and much produced as industrial waste that is along Garang Watershed. This research is an exploratory observation with a quantita...
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ANALISIS STRATEGI PENGEMBANGAN AGRIBISNIS KOMODITAS SAYURAN UNGGULAN DI ASOSIASI ASPAKUSA MAKMUR KABUPATEN BOYOLALI
Mediagro: journal of agricultural sciences
Vol 8
, No 2
(2015)
This research aim to know profile effort and business area, internal factor and eksternal and alternative of association agribusiness strategy Aspakusa Makmur in expansion of pre-eminent vegetable agribusiness. Primary Data and secondary has been analysed to answer purpose of research. Analysis done by using matrik intenal/eksternal and matrik SWOT. Research responder consisted of official member of association, member of association, on duty agriculture and cooperation partner. Result of analys...
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