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MENGGUGAT NARASI BESAR DAN SIMULAKRA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 2
(2018)
The purpose of this article is to describe Corporate Social Responsibility(CSR) Disclosure using postmodern perspectives, Lyotard’s and Jean Baudrillard’s thinking. From Lyotard’s thinking, CSR disclosure can be viewed as grand narration used to camouflage real social and environmental problems.CSR disclosure guideliness arranged by Global Reporting Initiative (GRI) is a form of universalims that strongly opposed by postmodernism. CSR disclosure practices that accommodate Indonesian cultures and...
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PENGARUH KOMPETENSI, INDEPENDENSI, ETIKA, PENGALAMAN AUDITOR, SKEPTISME PROFESIONAL AUDITOR, OBJEKTIFITAS DAN INTEGRITAS TERHADAP KUALITAS AUDIT (Studi Pada Kantor Akuntan Publik Di Kota Semarang)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 2
(2018)
This study examines the factors that affect the quality of audits at the existing KAP offices in the city of Semarang. This research was conducted in seven offices of KAP located in Semarang city by using auditor's analysis unit working in KAP office.The sampling method using Convenience sampling. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results showed that the competence variables have a po...
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PENGARUH PROGRAM KEPEMILIKAN SAHAM DAN KUALITAS LABA TERHADAP BIAYA EKUITAS
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 2
(2018)
The flavor program can align management interests with company owners, in addition it is expected to improve the performance of agents that will be reflected in the quality of corporate profits. Companies that implement the program. Have, employees, management, and executives, with their prisipals. Employees will also enjoy such results. With so risky that the company can continue to be minimized. Investor and creditor confidence will ensure their funds will make the company's capital cost decre...
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PENGARUH LDR, DAN BOPO TERHADAP ROA DENGAN NIM SEBAGAI VARIABEL INTERVENING Studi pada Bank Umum di Indonesia Periode Tahun 2011-2013
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 2
(2018)
This study is performed to test the effect of LDR, and BOPO toward NIM to increase ROA. The objective to analyze the effect of the bank financial ratios performance (LDR and BOPO) toward NIM to increase ROA in banking industry over period 2011-2013. Sampling technique used here is pusposive sampling. The data was taken Otoritas Jasa Keuangan (OJK). It is gained sample amount of 114 data. The analysis technique used here is multiple regression with the least square difference and hypothesis test...
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ANALISIS RASIO KEUANGAN PERBANKAN SEBAGAI ALAT UKUR KINERJA KEUANGAN BANK (Studi Kasus PT. Bukopin (Persero), Tbk periode 2014-2015)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 2
(2018)
This study aims to describe the financial performance of banks based on the results of banking financial ratio analysis. The type of research used in this study is descriptive research type using a quantitative approach. The results of banking financial ratio analysis on liquidity ratio analysis shows the condition of financial performance of PT. Bukopin (Persero), Tbk period 2014-2015 can be said good. The average CR of 17.57%, RR 539,239 LDR of 85.12%, LAR of 68.97% has met the standards set b...
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PENEGAKAN HUKUM BAGI PELAKU KEJAHATAN TERHADAP BENDA CAGAR BUDAYA DI KOTA SURAKARTA
Wacana Hukum
Vol 23
, No 1
(2018)
Kota Surakarta memiliki banyak sekali benda atau bangunan peninggalan bersejarah danpurbakala. Keberadaan cagar budaya di Kota Surakarta masih sangat rawan dari kerusakan,kehilangan, dan mungkin sampai kemusnahan. Hal tersebut dapat disebabkan oleh faktoralam atau dapat juga dari perbuatan manusia. Penelitian ini menggunakan jenis penelitiankualitatif dan sifat penelitian yang digunakan ialah penelitian yang bersifat deskriptif, yaitudengan cara menuturkan atau menafsirkan data-data yang berkait...
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SISTEM PENDUKUNG KEPUTUSAN PENERIMAAN BERAS UNTUK KELUARGA MISKIN MENGGUNAKAN METODE SIMPLE ADDITIVE WEIGHTING DI KANTOR KEPALA DESA GUMPANG
Jurnal Teknologi Informasi dan Komunikasi (TIKomSiN)
Vol 6
, No 1
(2018)
The Gumpang Village Head Office is one of the village government offices that provide both economic and social services. In the service of the village head, there is a social program that every month there is a program for poor families, which is included in certain criteria governed by the rule of government in the village head gumpang. The all citizens are entitled to get Raskin, but only for those who belong to the poor family scope and food insecurity to support his family. For that in deter...
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SISTEM PAKAR DIAGNOSA KERUSAKAN MOTOR 4 TAK HONDA VARIO DENGAN ALGORITMA C4.5
Jurnal Teknologi Informasi dan Komunikasi (TIKomSiN)
Vol 6
, No 1
(2018)
Users of motorcycle vehicles more and more, it is necessary a system that can help motorcycle users to solve the problem of damage that occurred on the motorcycle especially Honda Vario in 2006 -2013. The system is knowledge-based to identify motorcycle damage that is displayed using a web-based programming language. The research method for this expert system using algorithm C4.5 Algorithm C4.5 is to form decision tree and used to classify damage become damage which most influence motor to light...
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SISTEM PENUNJANG KEPUTUSAN CALON DESA PENERIMA AIR BERSIH DI KECAMATAN SUMBERLAWANG SRAGEN MENGGUNAKAN METODE SIMPLE ADDITIVE WEIGHTING
Jurnal Teknologi Informasi dan Komunikasi (TIKomSiN)
Vol 6
, No 1
(2018)
The purpose of this study is to make a decision support system that makes it easier for Sumberlawang District in terms of determining candidate villages receiving clean water in the area. So that the determination of distribution becomes faster and precise. The system built by the author uses a decision support method that is Simple Additive Weighting (SAW). In performing attribute selection, the author uses 4 criteria in determining the selection of water recipient village candidates. The progr...
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