Articles

STUDI PENGARUH JENIS DAN KOMPOSISI KATALIS PADA PROSES PERTUMBUHAN CARBON NANOTUBE (CNT) DENGAN METODE CATALYTIC CHEMICAL VAPOUR DEPOSITION (CCVD) Sutanti, Retno; Handayani, Susi
JURNAL TEKNOLOGI KIMIA DAN INDUSTRI Volume 2, Nomor 2, Tahun 2013
Publisher : JURNAL TEKNOLOGI KIMIA DAN INDUSTRI

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Abstract Carbon nanotube is one of the nanotechnology that applicated in a variety of science such as electronics, chemistry and etc. In this research staked with system Catalytic Chemical Vapour Deposition (CCVD) process to syntheses Carbon nanotubes from acetylene gas using Co/Al2O3 and Fe/Al2O3 catalysts with catalyst heavy 0,3 gram,operation temperature 700oC, flow rate rasio of N2 and acetylene gas is 1 : 1. From analysis result by Scanning Electron Microscopy (SEM), CNT was formed MWNT type with difference diameter, where in order to larger active component concentration resultant diameter of CNT larger. Whereas product severe sintheses result turn inside out collating with active component. The larger of active component, product weight syntheses result smaller. For Fe/Al2O3 catalyst was given CNT diameter larger compared with CNT syntheses used Co/Al2O3. catalysts.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2002-2011 YUSTINA SARI, MELINDA Yustina; HANDAYANI, SUSI
JURNAL AKUNTANSI UNESA Vol 1, No 3 (2013): Volume 1 Nomer 3 Mei Tahun 2013
Publisher : JURNAL AKUNTANSI UNESA

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The main objective of this research was to determine the effect of Good CorporateGovernance to the financial performance of the company. Total observation are200 they are 20 companies that listed on Bursa Efek Indonesia by 2002 to 2011.They were chosen by purposive sampling method. Analysis model of the data usedin this research was a simple linear regression model. Corporate Governance asmeasured by CGPI based on the rating that has been prepared by IICG and thefinancial performance is measured by Return On Equity. The results of thisresearch show that GCG has no effect on the financial performance partially.ROE can not be explained by the GCG.Keywords: Good Corporate Governance, Return on Equity
“ANALISIS KEBIJAKAN CSR TERHADAP KESEJAHTERAAN MASYARAKAT DI MOJOKERTO TAHUN 2011” (STUDY KASUS PADA BANK JATIM CABANG MOJOKERTO) JUSTICE, ANISA; HANDAYANI, SUSI
JURNAL AKUNTANSI UNESA Vol 1, No 3 (2013): Volume 1 Nomer 3 Mei Tahun 2013
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Bank Jatim is one of state owned corporations who does corporate social responsibilitythat focuses on four areas including education, culture, health and social. The purpose of thisjournal is to know the Bank Jatim’s CSR policy and the effect for prosperity publik in Mojokerto.This research use qualitative descriptive method. Objects of the research are Bank Jatim branchMojokerto and public around Mojokerto, the technique of collecting data by interviews andobservations. The result of this research showing that Bank Jatim’s CSR policy branchMojokerto in social area are giving free camp for cadger and occupancy improvement. Thepolicy have an impact to cadger income and security at home that has been repaired.Key words: Bank Jatim’s CSR policy, Corporate Social Responsibility, prosperity public
PENGARUH KINERJA LINGKUNGAN TERHADAP RETURN ON ASSETS DAN RETURN ON SALES PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007-2011 YUNIAR P, RIZKY Yuniar; HANDAYANI, SUSI
JURNAL AKUNTANSI UNESA Vol 1, No 3 (2013): Volume 1 Nomer 3 Mei Tahun 2013
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This purpose of this research to know influence performance environmental of theReturn On Assets and Return On Sales. In this research measured environmentalperformance using the PROPER while profitability using ROA and ROS. To take the sampleusing Purposive sampling method. The company which became the sample is 6 companieswhich listed on Bursa Efek Indonesia (BEI). This research using Structural EquationModeling analysis (SEM) by approach Partial Least Square (PLS). This research resultindicates that environmental performance influential negative to ROA and ROS.Keywords: PROPER, Return On Assets, Return On Sales
PENGARUH INFLASI, TINGKAT SUKU BUNGA SBI, EARNING PER SHARE,PRICE EARNING RATIO DAN PRICE BOOK VALUE TERHADAP HARGA SAHAM RAHWIDHIYASA, DEWI; HANDAYANI, SUSI
Jurnal Ilmu Manajemen (JIM) Vol 1, No 4 (2013): Volume 1, Nomor 4, Tahun 2013
Publisher : Jurnal Ilmu Manajemen (JIM)

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Bank is a financial institution that contributes to improvingthe economy of a country, bank can obtain funds from public throughthe bank’s own products or sell shares in the stock exchangesIndonesia The stock share have a nominal stock prices. stock pricescan be formed  from any transaction that is determined by thedemand and supply for a stock and the stock price will be influencedby fundamental factors and technical factors.The Purpose of thisstudy is to know the effect of inflation, SBI interest rate, EPS, PERdan PBV on stock price of banking companies listed on the stockexchange year 2008-2012. Data analysis method used is multiplelinear regression. The research found that the simultaneoulslyInflation, SBI interest rate, EPS, PER and PBV have a significanteffect on stock price on banking company at Indonesia stockExchange 2008-2012 period. While from t test shows that Inflationand PBV have negative effect to stock price. SBI interest rate, EPS,PER have positive effect to stock price.Keywords: inflation, interest rates SBI, earning per share, price  earning ratio, price book value, and the bankingcompany’s stock price 
Determinan Perubahan Harga Saham Perusahaan Sektor Aneka Industri di BEI Periode 2008-2012 ROSID, ; HANDAYANI, SUSI
Jurnal Ilmu Manajemen (JIM) Vol 1, No 5 (2013): Volume 1, Nomor 5, Tahun 2013
Publisher : Jurnal Ilmu Manajemen (JIM)

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Abstract: The analysis of securities is a fundamental and essentialfor investors to understand. Stock is one of securities that frequentlyhave price changes. This study uses fundamental analysis. Thepurpose of this study was to determine the effects of EPS, PER,ROA, ROE, DER, DPR, interest rates and inflation on stock pricemovements of miscellaneous industry sector 2008-2012. The methodused in this study is the use of multiple linear regression. Thesamples in this study is 16 companies that were taken usingpurposive sampling method. Data collection techniques used isdocumentation. The results of this research showed thatsimultaneously EPS, PER, ROE, DER, DPR, SBI interest rates andinflation does not affect the stock price change miscellaneousindustry sectors from 2008-2012. It can be caused by investors inmiscellaneous industry sectors do not see the conditions of internaland external corporate fundamentals.Keywords: fundamental factors, changes in stock prices. 
PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2013 NUR IHTIARI WAHYUDI, SOFA; HANDAYANI, SUSI
JURNAL AKUNTANSI UNESA Vol 2, No 3 (2014): Volume 2 No 3 Mei 2014
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Theresearchpurpose to analyze the relationship and influence of Value Added Intellectual coeficient (VAIC) on financial performance miscellaneous industry of sectors of the industrys profitability as measured by ROA and ROE. The IC analysis as a step to increase the value of the company and achieve good performance as stock competition in the industry. Of all populations in the various industry sectors acquired 13 companies already comply with the criteria that were visited during the year 2010-2013. Analysis of the data used in the test VAIC and financial performance adalaah multiple linear regression analysis. The results of this study indicate that there are significant Intellectual postitif coeficient on the companys financial performance (profitability) and significant influence. Keywords: Intellectual Capital, Value Added Intellectual Coeficient (VAIC), ROA, ROE, and Miscellaneous Industry Sector.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SAFINA, DEWI; HANDAYANI, SUSI
JURNAL AKUNTANSI UNESA Vol 2, No 3 (2014): Volume 2 No 3 Mei 2014
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Indonesia adalah negara berkembang yang tidak menganut atau bertolak dengan Agency Cost Model. Agency cost model merupakan biaya yang timbul dalam rangka mengendalikan atau memonitor tindakan manager agar sesuai dengan kepentingan principal (pemegang saham atau pemilik perusahaan). Dalam konteks agency cost model, kebijakan dividen digunakan untuk meminimalisasi agency cost yang timbul dari potensi conflict of intersts antara agent (manajer) dengan principal (pemilik perusahaan) akibat adanya pemisahan di antara kedua belah pihak tersebut. Di sisi lain, pada struktur modal, berdasarkan agency cost model, perusahaan yang memiliki struktur modal lebih banyak melibatkan modal asing (dari kreditur), maka lebih intensif pula pengawasan yang dilakukan oleh kreditur terhadap manajemen. Populasi dari penelitian ini adalah seluruh perusahaan non-keuangan yang listing di BEI pada tahun 2009-2011. Sampel diambil dengan menggunakan metode purposive sampling sehingga diperoleh 271 perusahaan yang memenuhi syarat sebagai sampel. Penelitian ini menggunakan metode analisis regresi untuk mengetahui pengaruh variabel bebas yang terdiri dari Devidend Policy, Profitabilitas, Risiko bisnis, Struktur aset, Likuiditas, dan Ukuran perusahaan. Hasil penelitian menunjukkan bahwa Devidend Policy tidak berpengaruh terhadap Leverage. Risiko bisnis berpengaruh negatif terhadap Leverage. Profitabilitas, Struktur aset, Likuiditas, dan Ukuran perusahaan berpengaruh positif terhadap Leverage. Kata kunci : Struktur Modal, Agency Theory
THE EFFECT OF MANAGERIAL OWNERSHIP, FINANCIAL PERFORMANCE, AND FIRM SIZE TO SOCIAL RESPONSIBILITY (CSR) DISCLOSURE OF MANUFACTURING COMPANY TO GO PUBLIC IN INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2007–2009 Fidiana, Meta; Handayani, Susi
Jurnal Akuntansi Aktual Volume 3, Nomor 1, Januari 2015
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The high level of public awareness as the impact of environmental degradation and pressurefrom stakeholders regarding the development of the business world, it creates new awareness about theimportance of implementing corporate social responsibility (CSR) in the company. One of the way tocommunicate and interact with stakeholders is by disclose corporate social responsibility which isreported in the company’s annual report. Corporate social responsibility disclosure is affected bymanagerial ownership, financial performance, and firm size. The purpose of this study is to examine andto analyze the influence of managerial ownership, financial performance, and firm size on corporatesocial responsibility (CSR) disclosure manufacturing company that go public on the Indonesia StockExchange 2007–2009. This study applies purposive sampling method to take samples, so that it obtainsnumbers of 19 manufacture companies. The method of analysis is applied multiple linear regressionanalysis with the help of analysis tools SPSS version 16. Based on the results of data analysis can beconcluded that there is a simultaneous effect among managerial ownership, financial performance, andfirm size on corporate social responsibility (CSR) disclosure. While partial, financial performance, andfirm size have a significant influence on the of corporate social responsibility (CSR) disclosure. Whereasmanagerial ownership has no significant effect on the corporate social responsibility (CSR) disclosure.Keywords:Corporate Social Responsibility (CSR), managerial ownership, financial performance, firmsize, corporate manufacturing
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP EARNING RESPONSE COEFFICIENT (ERC) DENGAN GOOD CORPORATE GOVERNANCE (GCG) SEBAGAI VARIABEL MODERASI OKTAVIA LESTARI, RISKI Oktavia; HANDAYANI, SUSI
JURNAL AKUNTANSI UNESA Vol 3, No 1 (2014): Volume 3 No 1 September 2014
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This study examines Corporate Social Responsibility (CSR) disclosure to Earning Response Coefficient (ERC) with Good Corporate Governance (GCG) as a moderating variable proxied by managerial ownership, institutional ownership, the proportion of independent board and audit committee. Samples from this study are companies listed on the Indonesia Stock Exchange in 2008-2012 after eligible purposive sampling so that amounts to 45 companies. The data analysis technique used in this study is hypothesis testing with multiple linear regression method.The results showed that the variables of corporate social responsibility disclosure, managerial ownership and audit committee does not effect to earning response coefficient. Variables such as institutional ownership and the proportion of independent board effect to earning response coefficient. While good corporate governance has no effect on corporate social responsibility disclosure relationship with earning response coefficient.Keywords: earning response coefficient, corporate social responsibility, good corporate governance