Articles

HARMONISASI AKUNTANSI INTERNASIONAL: DARI KEBERAGAMAN MENUJU KESERAGAMAN Maryono, Maryono
Jurnal Ilmiah Kajian Akuntansi Vol 2, No 1 (2010): Vol. 2 No. 1 Pebruari 2010
Publisher : Jurnal Ilmiah Kajian Akuntansi

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Abstract

As a social scienc, accounting standard and practice will be dependent of economic growth,funding resources, educational grade, taxable and law, inflation etc. where accounting there. Inorder to minimize defferenciation of standard and practice in accounting, internationalaccounting harmonization as a milestone to accounting convergency.Keywords: Harmonization, Convergency, Comparability
PERKEMBANGAN DAN PERMASALAHAN DANA PENSIUN DI INDONESIA maryono, Maryono
Dinamika Keuangan Dan Perbankan Vol 2, No 2 (2010): Vol.2 No. 2 Nopember 2010
Publisher : Dinamika Keuangan Dan Perbankan

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Abstract

Pensiun Fund in Indonesia comprised of two types, namely Employer≫s Pensiun Fund (EPF) and Financial Institution Pensiun Fund (FIPF). EPF is a pensiun fund established by an individual or entity having employees, as the founder, to provide a defined benefit pensiun program or a defined contribution pensiun program, for the benefits of all or partial employees as participants, and inflicting obligation toward the employer. FIPF is a pensiun fund established by a bank or life insurance company to provide a defined contribution pensiun program for individual, either for employee or the employer itself. Meanwhile, there were 2 (two) types of pensiun program in such pensiun fund, namely Defined Benefit Pensiun Program (DBPP) and Defined Contribution Pensiun Program (DCPP). Defined Benefit Pensiun Program is a pensiun program, benefits of which are specified in Pensiun Program regulation. Defined Contribution Pensiun Program is a pensiun program, contribution of which is specified in Pensiun Program regulation, and all Contributions As Well As Its Investment Development Are Recorded In Respective Participant≫S account as the pensiun benefit. Up until the end of 2009, total active pensiun fund in Indonesia was 276 pensiun funds, comprising of 251 EPFs and 25 FIPFs. From such total number of pensiun funds, the total assets value of pensiun fund were up to Rp 112.36 trillion or about 2.0%  coverage of Indonesia Gross Domestic Products (GDP) in 2009 (at 2000 constant market price). From such total amount of assets, 96.01% of pensiun fund assets were absorbed in the form of investment. Keywords: saving, assurance, pensiun
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2012 – 2014) Nemia Kulamega Abugau, 11.05.52.0209; Maryono, Maryono
Students' Journal of Accounting and Banking Vol 5 No 1 (2016): Vol. 5 No. 1 Edisi April 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to identify and analyze the effect of firm size, institutional ownership, dividend policy and the free cash flow to debt policy. The research sample with the criteria that have been determined acquired a total of 17 manufacturing companies that go public in Indonesia Stock Exchange for 3 years, so the data is processed as many as 51 data. Methods of research data analysis using linear regression. The test results showed that there was a positive effect but significant correlation between the size of the company against debt policy, there is a negative effect but not significant between institutional ownership of the debt policy, there is a negative effect but not significant between dividend policy on debt policy, and there is a positive effect but not significant between free cash flow for debt policy. Keywords: Company Size, Institutional Ownership, Dividend Policy, Free Cash Flow, Debt Policy
INTERAKSI PELAKU DAUR ULANG SAMPAH MELALUI UJI REGRESI LINEAR DI KELURAHAN PANGGUNG LOR, KUNINGAN DAN BANDAR HARJO KOTA SEMARANG Maryono, Maryono; Andriyani, Riki
JURNAL PRESIPITASI Vol 7, No 1 (2010): Vol 7, No 1 (2010)
Publisher : Department of Environmental Engineering

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Abstract

Recycling  process  and  activities  are  part  of  the  solid  waste  management.  Informal  Actor  such  as Scavengers,  Small  Middleman  and  Big  Middleman  has  a  unique  networking.  The  interaction  can beclassified  as node, subpoint and centerpoint. They has a relationships which representation of solid waste  transport  among  area  and  region.  Based  on  Sejati  research  (2009),  the  networking  and relationships among the informal actor of Recycling process like can be astimated as a mathematic model. Regrestion analysis was running to test the mathematic model. Panggung Lor, Bandarharjo and  Kuningan,  at  Semarang  was  chosen  as  location  study  because  of  the  characteristic  of  the Recycling activities. 
ANALISIS EFISIENSI TEKNIS DAN PENDAPATAN USAHATANI PADI PROGRAM BENIH BERSERTIFIKAT: PENDEKATAN STOCHASTIC PRODUCTION FRONTIER Rachmina, Dwi; Maryono, Maryono
Jurnal Agribisnis dan Ekonomi Pertanian Vol 2, No 2 (2008): Agribusiness and Agricultural Economics Journal
Publisher : Departemen Agribisnis, FEM-IPB

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Abstract

Indonesian Ministry of Agriculture launched the certified rice seed program in order to increase rice production and productivity where the pilot project was implemented in Karawang. The objectives of this research are to analyze the technical efficiency, structure of cost and income, and to evaluate the implementation of new innovation technology for certified rice seed program. Stochastic frontier production function, with MLE, showed that the technical efficiency has decreased after the implementation of program. The result of technical inefficiency effect before the implementation of program showed that the significant variables were dummy organic and legowo, whereas after the implementation of program were the experience, education, and urea-TSP ratio. This condition showed that the increasing profit was caused by the change of price, not by the increase of productivity. The implementation of farming technology was not successful where only 9.68 percent of respondents used organic fertilizer, 6.45 percent planted young seedlings, 12.90 percent practiced legowo, and 45.16 percent applied fertilizers efficiently.
Land Acquisition Strategy of PT Krakatau Industrial Estate Cilegon to Acquire Land with Reasonable Price and Without any Future Problem Maryono, Maryono; Soedjarno, Alibasjah I
The Indonesian Journal of Business Administration Vol 2, No 15 (2013)
Publisher : The Indonesian Journal of Business Administration

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Abstract

As an industrial estate company PT KIEC’s performance still very dependent on the industrial land sales. Ratio of land sales to non-land sales was around 70:30 and the ratio of land and non-land profit is 85:15. With this business profile condition, PT. KIEC faced a problem with land banking that becomes very limited. Balance of the land to be sold by December 2012 was 80 ha. This condition is feared could disrupt corporate business sustainability. PT. KIEC must immediately undertake land acquisition proces, but until the end of year 2012 the process cannot run well. It faced many obstacles such as limited land supply, land allocated as industrial area occupied by resident, the existence of land speculators, land acquisition method, ability to approach the society and limited fund. To start land acquisition, KIEC needs to analyze and decide the location and release the strategy which is considering the existing obstacles. Site location selection is done through a rating analysis of several alternative locations. The primary parameters to be analyzed are land allotment base on the spatial planning, site potential to grow, accessibility, availability of infrastructure and utilities, availability of waste water receiving bodies, land contours, distance from housing, current land use and land prices. Besides, it also conducted a brief study of the feasibility study, which calculates estimated investment cost and its returns. From the several location alternatives, it was selected two priority locations, those are Tegalratu and  Makamaja village, with potential land to be acquired are 70 ha and 40 ha respectively. But only Tegalratu location will be deployed in detail. Land acquisition strategy is prepared by considering the analysis of legal aspects, social aspects and risk analysis. Transactions of land acquisition should be done with the legitimate owners of the land, as evidenced by certificate of ownership (underlying right). In order to do land acquisition quickly, it needs to learn the characteristics of the relevant stakeholders. And to minimize the things that are not desirable in the future, it needs to conduct risk analysis to map the potential risks and its mitigation measures. By considering these things hence land acquisition is done by using the services of an arranger. Land price is estimated by considering land transaction price around the location in recent month and analyzed further by appraiser consultant To acquire the land at Tegalratu village with total area 70 ha, it needs investment cost about Rp. 176 billions and it will take time about 1 year. The executor of land acquisition is an arranger that needs to be selected further. And as a partner from the internal is Land acquisition team of PT. KIEC. Keywords: land acquisition, prudent, fair price
THE INFLUENCE OF SPRAWL DEVELOPMENT, INCOME, AND INFRASTRUCTURE ON ENERGY CONSUMPTION IN CENTRAL JAVA PROVINCE, INDONESIA Buchori, Imam; Pramitasari, Angrenggani; Sugiri, Agung; Sejati, Anang Wahyu; Maryono, Maryono; Basuki, Yudi
Geoplanning: Journal of Geomatics and Planning Vol 5, No 2 (2018): (October 2018)
Publisher : Department of Urban and Regional Planning, Diponegoro University

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Abstract

Energy consumption is influenced by many factors. Sprawl development is often alleged as one of its driving factors. Other factors like the increase of community welfare and the improvement of regional infrastructures are often indicated to trigger energy consumption. This study is aimed at investigating the influence of sprawl development and other relevant factors on the energy consumption in Central Java Province, Indonesia. Other variables denoted to influence energy consumption used in this study are road density, people’s income represented by local Gross Domestic Product (GDP) per capita, and GDP growth rate. The observed energy is limited on vehicle fuels. After investigating the significance of correlations among variables, a multiple regression model is employed. By eliminating GDP per capita because of its multicollinearity with other dependent variables, the developed formula shows that fuel consumption is generated by 47.84 of sprawling index, added by 17.21 of road ratio and 17.5 of GDP growth rata, and reduced by a constant of 26.18. These measurements are expected to be useful for urban and regional managers in developing their region, especially in estimating the fuels’ consumption considering the determined regional policies.
PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE, KEPEMILIKAN PUBLIK, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2011-2014) Ajeng Laliddya N, 12.05.52.0105; Maryono, Maryono
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

Financial statement disclosure is essential for the user information. The purpose of this study was to determine the effect of liquidity, profitability, leverage, public ownership, firm age and size of the company on the completeness of the disclosure of financial statements. The population in this research is manufacturing companies listed on the Stock Exchange 2011-2014 period. Samples were taken by using purposive sampling and acquired 35 companies over four years. Mechanical analysis using multiple linear regression analysis. So getting the results of research showing that Profitability, Leverage, Public ownership, company size has a negative effect on the completeness of the disclosure of financial statements. But Age companies and Liquidity positive effect on the completeness of the disclosure of the report. Keywords: Completeness of Financial Statements, Liquidity (CR), Leverage (DER), Profitability, Public Ownership, Age Company and Company Size
MOTIVASI BELAJAR PRODUKTIFITAS DAN PROFITABILITASNYA Maryono, Maryono
Jurnal Penelitian Pendidikan Vol 1, No 1 (2009): Jurnal Penelitian Pendidikan
Publisher : STKIP PGRI PACITAN

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Abstract

Motivasi merupakan dorongan dasar yang menggerakkan seorang individu untuk melakukan suatu perbuatan. Karena itulah, baik buruknya perbuatan seseorang dapat bergantung pada motivasi yang mendorong perbuatan tersebut. Apalagi motivasi tersebut, digunakan untuk meningkatnya produktifitas dan profitabilitas pembelajaran.
ANALISIS DEFORMASI TANAH DAN SHEET PILE AKIBAT PEMANCANGAN TIANG PADA TANAH LUNAK Maryono, Maryono
E-Journal Graduate Vol 1, No 1 (2014): Part C - Civil Engineering
Publisher : E-Journal Graduate

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Abstract

Pada dasarnya pemancangan tiang akan merubah struktur tanah dan akan terjadi pembentukan ulang pada tanah disekitarnya. Pada makalah ini akan meninjau sejauh mana efek desakan tanah akibat pemancangan di tanah lunak.Penelitian  ini dilakukan di daerah Jakarta Utara dimana pada proyek tersebut dilakukan pemancangan kurang lebih 5000 titik pada tanah lunak, dan untuk memonitor  pergerakan horizontal dari tanah dipasang inclino meter sebanyak 3 titik, dan pengukuran pergerakan caping beam pada turap beton. Dalam penelitian ini dilakukan analisis dengan menggunakan program palxis 2D.Berdasarkan hasil monitoring baik itu  inclino meter maupun caping beam, selama pemancangan telah terjadi pergerakan pada tanah dan dari hasil monitoring tersebut dilakukan perhitungan kemudian dibuat suatu grafik displacement ratio (Rahardjo, 2013) terhadap displacement sehingga dapat diketahui seberapa jauh jarak yang berpengaruh  terhadap suatu bangunan/struktur akibat pemancangan di tanah lunak. Dari hasil perhitungan dan analisis dengan menggunakan program plaxis dapat disimpulkan bahwa jarak yang berpengaruh akibat pemancangan ditentukan oleh urutan dari pemancangan itu sendiri.Kata kunci : pemancangan tiang, pergerakan sheet pile, tanah lunak
Co-Authors 07.05.52.0041 Aswatul Khasanah 08.05.52.0017 Easy Natalia, 08.05.52.0017 08.05.52.0148 Ninda Triana 08.05.52.0179 Fuad Hasan 08.0552.0028 Zumroatun Akyuni 0835030714 Masroka Priyo Utomo 0835030718 Unik Wiyarsini 0835030726 Ambar Mulyani 09.05.52.0040 Bhaskoro Adhi Nugroho 09.05.52.0114 Rizky Nur Saputra 09.05.52.0140 Kurnianto Nur Utomo 09.05.52.0173 Nur Inayah 10.05.52.0021 Yuni Puji Astutik 10.05.52.0051 Yogi Agustio Sayogo, 10.05.52.0051 10.05.52.0064 Andi Utomo 10.05.52.0082 Ade Imamul Muwachidin 10.05.52.0138 Eny Widayani 10.05.52.0139 Tukirah 10.05.52.0160 Dhanis Harsetiadi 10.05.52.0207 Galih Raharjo 11.05.52.0209 Nemia Kulamega Abugau, 11.05.52.0209 11.05.62.0001 Andryana Riajayanti 12.05.52.0038 Dewi Wahyu Lestari, 12.05.52.0038 12.05.52.0045 Rahma Syawari Mustika, 12.05.52.0045 12.05.52.0116 Dwi Nofiana, 12.05.52.0116 12.05.52.0165 Endrix Wibowo, 12.05.52.0165 12.05.52.0184 Wahyuning Astuti, 12.05.52.0184 Aditya, Dina Mei Eka Afif Irwan Septiandy, 15.05.52.0006 Afrinal, Afrinal Agung Sugiri Agus Prastiono, 12.05.52.0079 Agus Prastiono, 12.05.52.0079 Ajeng Laliddya N, 12.05.52.0105 Ajeng Laliddya N, 12.05.52.0105 Albino Da Cruz Dos Santos, 12.05.52.0051 Albino Da Cruz Dos Santos, 12.05.52.0051 Alibasjah I Soedjarno Alvi Rosyidi Amaliah Amaliah ANISAK KURNIASIH Antin, Anang Athina Novi Hapsari, 14.05.52.0084 Atik Widarti, 12.05.52.0125 Atik Widarti, 12.05.52.0125 Bagana, Batara Daniel Bagana, Batara Daniel Bambang Moyoretno, Bambang Bramanthyo Heru Wahyudi, Bramanthyo Heru Candra Kusumawati, 16.05.62.0039 Cristiana, Intan Dessy Amalia, Dessy Desty Rachmawati, 13.05.52.190 Desty Rachmawati, 13.05.52.190 Devi Irianti Lestari, 14.05.52.0134 Devi Yasmin, Devi Dina Mei Eka Aditya, 14.05.52.0238 Dina Mei Eka Aditya, 14.05.52.0238 Dina Restuti Dewi, 13.05.52.0169 Dwi Rachmina Dwi Wahyu Artiningsih Elpiani Br Sitepu, 14.05.62.0016 Elpiani Br Sitepu, 14.05.62.0016 Emy Rahmawati Endah Setyo Anjarwati, 13.05.52.0047 Endah Setyo Anjarwati, 13.05.52.0047 Fahrianoor Fahrianoor Febriana Kiranti, 14.05.52.0008 Fera Estiana, 15.05.52.0160 Ferina Intan Lutfia, 14.05.52.0256 Furi Mutiara Nugraheni, 15.05.62.0016 Ghalib, Saladin Gresella Junita Samosir, 13.05.52.0177 Gresella Junita Samosir, 13.05.52.0177 Harini Harini Hefni Effendi Hernadi, Fitri Ichda Septi Maulika, 14.05.52.0249 Ichda Septi Maulika, 14.05.52.0249 Iis Alafiyah, 11.05.52.0047 Iis Alafiyah, 11.05.52.0047 Ika Ulinuha Aditia Swari, 15.05.52.0324 Imam Buchori Imam Prasetiyo, 12.05.52.0103 Imam Prasetiyo, 12.05.52.0103 Imansyah, Noor Indah Yulitasari, 12.05.52.0019 Indah Yulitasari, 12.05.52.0019 Intan Cristiana, 13.05.52.0236 Irfan Ali Mustofa, 14.05.52.0160 Irwansyah Irwansyah Latte, Jumai Lely Nurma Jayanti, 13.05.62.0026 Lely Nurma Jayanti, 13.05.62.0026 Lutviyani Indasah, 15.05.52.0248 M. Imad Abdul Majid, 13.05.52.094 M. Imad Abdul Majid, 13.05.52.094 Majariana Krisanti Maridi Maridi Marsela, Silviya Yenni Mega Andani Putri, 13.05.52.0052 METTI SETYOWATI Muhammad Abdul Latif, 15.05.52.0342 Muhammad Wakhid Musthofa, Muhammad Wakhid Nur Aliyah, 15.05.52.0309 Nur Aliyah, 15.05.52.0309 Nurjanah, Fathah Onny Imanuella Gunawan, 15.05.62.0013 Pramitasari, Angrenggani Putri, Syachna Maheswari Rahmad Rahmad Rasyidi Rasyidi, Rasyidi Riki Andriyani Riris Ning Pambudi Untari, 14.05.62.0030 Riris Ning Pambudi Untari, 14.05.62.0030 Riyaningsih, Etik Riyaningsih, Etik Rizky Zulfa Rihhadatul Aisy, 14.05.52.0272 Saebani Saebani, Saebani Samsuddin Samsuddin Sapti Dwi Mukti, 15.05.52.0320 Sejati, Anang Wahyu Septa Yudha Ardiansyah, Septa Yudha Septi Wulandari Santoso, 15.05.52.0351 Silviya Yenni Marsela, 13.05.62.0013 Silviya Yenni Marsela, 13.05.62.0013 Sulaiman, Hasnuryadi Surajiman Surajiman Syachna Maheswari Putri, 15.05.52.0353 Taharuddin Taharuddin Tri Septiyantono, Tri Tri Windari Ulfa Puji Utami, 13.05.52.0114 Ulfa Puji Utami, 13.05.52.0114 Wahyu Candra, 14.05.52.0262 Wiwik Nur Hidayah, 14.05.52.0128 Wiwik Nur Hidayah, 14.05.52.0128 Yudi Basuki, Yudi Yunita Ramanda, Yunita Yunita Sari Yusuf Jayusman, Yusuf Zyad Rusdi