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Antara "Otonomi" Sultan dan "Kepatuhan" pada Pusat di Era Reformasi: Studi Kasus Daerah Istimewa Yogyakarta (DIY) Ratnawati, Tri
Jurnal Pascasarjana : GOVERNANCE Vol 2, No 1 (2011): GOVERNANCE Vol. 2, No. 1, November 2011
Publisher : Jurnal Pascasarjana : GOVERNANCE

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Abstract

Pada era Reformasi tuntutan akan demokratisasi bergerak hingga ke tingkat daerah. Daerah Istimewa Yogyakarta (DIY) adalah salah satu daerah yang menghadapi permasalahan ini. Statusnya sebagai daerah istimewa memberinya sejumlah “perlakuan” khusus, salah satunya mengenai kedudukan sultan. Tulisan ini mencoba menganalisa mengenai peran Sultan Hamengku Buwono sebagai Raja Yogyakarta serta Gubernur Provinsi Daerah Istimewa Yogyakarta pada era Reformasi.Keywords: Democratization, Local State Relationship, Local Government
PENGARUH LANGSUNG DAN TIDAK LANGSUNG FAKTOR EKSTERN, KESEMPATAN INVESTASI DAN PERTUMBUHAN ASSETS TERHADAP KEPUTUSAN PENDANAAN PERUSAHAAN YANG TERDAFTAR PADA BURSA EFEK JAKARTA (Studi pada Industri Manufaktur Masa Sebelum Krisis dan Saat Krisis) Ratnawati, Tri
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2007): NOVEMBER 2007
Publisher : Institute of Research and Community Outreach - Petra Christian University

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Purpose of the study is to examine direct and indirect effect of the external factor, investment opportunity, assets growth on financial decisions that firms listed in Jakarta Stock Exchange. Structural Equation modeling use to proof direct and indirect effect, this result of the models is acceptable (fit). Amount of the sample is 195 analysis unit for before crisis and 196 analysis unit for that moment of the crisis. Before crisis, direct effect external factors to financial decision are positive significance and indirect effect pass through investment opportunity is negative significance, direct effect exceed of indirect effect. Financial decision does not direct effect to asset growth and does not indirect effect pass through investment opportunity. Abstract in Bahasa Indonesia : Penelitian ini bertujuan menguji pengaruh langsung dan pengaruh tidak langsung faktor eksternal, kesempatan investasi, pertumbuhan assets terhadap keputusan pendanaan perusahaan yang terdaftar di Bursa Efek Jakarta dengan menggunakan Structural Equation Modeling. Sampel yang digunakan adalah 195 unit analisis sebelum krisis dan 196 unit analisis pada saat krisis. Hasil studi menunjukkan bahwa sebelum krisis pengaruh langsung faktor eksternal adalah positif signifkan dan pengaruh tidak langsung melalui kesempatan investasi adalah negatif signifikan. Pada saat krisis, faktor eksternal tidak mempunyai pengaruh langsung terhadap keputusan pendanaan, bagaimanapun pengaruh tidak langsung adalah negatif signifikan. Pengaruh langsung faktor eksternal terhadap kesempatan investasi. kata kunci : faktor eksternal, pertumbuhan assets, kesempatan investasi
UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DALAM ERA OTONOMI DAERAH Ratnawati, Tri
DIE Vol 5, No 2 (2009)
Publisher : DIE

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The Action of Local Original Income growth is the growth of local tax and local retribution with some step is optimalization tariff system, growth of tariff, development the object of tax. Local original income can growthed by local asset management with some step is local asset revitalization with exploration local asset potential through value for money added, by local asset management give effect. Multipleer to growth of local original income, the development of SIMBADA, optimalization BUMD and BUMS contribution, optimalization activity of corporate social responsibility. Keywords :     Local original income, optimalization contribution BUMD and BUMS, asset management
VARIABEL PEMBEDA KEPUTUSAN PENDANAAN JANGKA PENDEK, JANGKA MENENGAH DAN JANGKA PANJANG BAGI INDUSTRI MANUFAKTUR YANG LISTED DI BURSA EFEK INDONESIA Ratnawati, Tri
DIE Vol 5, No 1 (2008)
Publisher : DIE

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Discriminant analysis use for evidence to difference Short Term, Medium Term, Long Term Financing Decision, before crisis and at that moment of the crisis. Amount of the sample is 424 analysis unit of each, this result cause someone to repant Net Working Capital (NWC) and Leverage Short Term (LST) domination for Short Term Financing Decision, Profitability Medium Term (PMT) and Leverage Medium Term (LMT) domination for Medium Term Financing Decision and Dividend Payout Ratio (DPR) domination for Long Term Financing decision before and ant that moment of the crisis. Key Word:    Financing Dicision, discriminant analysis, before crisis, at that moment of the crisis
MENDETEKSI KECURANGAN LAPORAN KEUANGAN PERUSAHAAN Ratnawati, Tri; Salean, Dantje; Maqsudi, Achmad
JEB17: Jurnal Ekonomi dan Bisnis Vol 1, No 01 (2016)
Publisher : JEB17: Jurnal Ekonomi dan Bisnis

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Seiring dengan perkembangan ekonomi saat ini adalah hasil dan proses pembangunan,telah membuat dunia usaha lebih hidup, kompleks, beragam dan dinamis. Masing-masingperusahaan berusaha untuk mengeksplorasi semua potensi yang ada untuk bertahan hidup danmemenuhi kebutuhan pelanggan. Namun, seperti yang dialami oleh negara-negara maju dannegara berkembang, setiap kemampuan prestasi di bidang ekonomi, yang mungkin disertaidengan munculnya bentuk-bentuk baru dari kejahatan, baik di bidang ekonomi dan sosial.Dalam melakukan deteksi penipuan, tentu saja, tidak dapat dilepaskan dan pengetahuantentang hal-hal yang memicu terjadinya penipuan dan siapa atau pihak mana kemungkinanuntuk melakukan penipuan. Hal ini sangat diperlukan untuk mengetahui oleh pihak yangmempunyai tugas untuk membuat deteksi penipuan, karena dengan mengetahui faktor pemicupenipuan dan siapa atau pihak mana yang dilakukan akan lebih terfokus. Rumusan Masalahini Bagaimana mendeteksi laporan keuangan penipuan dari perusahaan untuk menghindariasimetri informasi?. Tujuan Penelitian ini bertujuan untuk mengidentifikasi dan menganalisiscara mendeteksi penipuan dengan teknik analisis laporan keuangan perusahaan atau metodeyang digunakan. Setiap perusahaan harus memiliki titik kritis yang sering digunakan sebagaipenipuan. Jika penipuan terjadi pada saat itu, akan mudah diketahui. Namun, dalam banyakkasus keberhasilan pelaku penipuan menyebabkan lebih keterampilan dalammenyembunyikan kegiatan mereka antara transaksi yang ada. BPA adalah teknik di manamelalui pemeriksaan catatan akuntansi, gejala manipulasi dapat diidentifikasi. Hasilnyaadalah gejala atau kemungkinan penipuan, yang pada gilirannya menyebabkan penyelidikanlebih rinci. Metode ini dapat digunakan pada setiap perusahaan. Lebih akurat dankomprehensif catatan, semakin efektif teknik ini dalam mengetahui gejala penipuan.Kata Kunci : Deteksi Kecurangan Laporan Keuangan
STRATEGI PENGEMBANGAN DESA WISATA DI KAWASAN HINTERLAND GUNUNG BROMO JAWA TIMUR Mujanah, Siti; Ratnawati, Tri; Andayani, Sri
JHP17 Vol 1, No 01 (2016)
Publisher : JHP17

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The aims of this study is to find an effective strategy in the development ofHinterland Tourism Village in Mount Bromo area, so itwill becomes selfsufficientvillages and able to provide the facilities, infrastructure for local andforeign tourism. This research is include as Descriptive explanatory researchwich to obtain field data to build a model of the grand design of rural tourismdevelopment in the Hinterland region of Bromo Mountain. The Object of thisresearch are three tourist villages around Bromo Mountain, while datacollection was done by interviews with rural principiples, SMEs and bothtourist local and international as the sample respondents. Data were analyzedwith SWOT analysis to determine the strategy gathering an the other one isAnalytical Hierarchy Process (AHP) to determin the ranking of ODTW. Theresults of SWOT analysis based on the weight and value scores of respondentsindicate that the development of rural tourism was scored in the first quadrantis a strategy to optimize the strengths and opportunities, while the results showthat the AHP Wonokitri village has the highest number and the second isNgadisari and ranked third village is Ngadas village. The model of strategyrural tourism could developed when supported optimally by the community, thegovernment such as the Government Center for TNBTS, Department ofTourism, PU, Cooperatives and SMEs, and the Department of SocietyEmpowerement, while also supportby private sectors, SMEs and local investorsand also education Institutions.Keywords: Model Strategy, and Rural Tourism Development
INTERNAL AUDIT ACTIVITY BASED MANAGEMENT UNTUK MENILAI EFESIENSI DAN EFEKTIFITAS PADA DEPARTEMEN PRODUKSI CV. HERBA BAGOES MALANG KOTA Ratnawati, Tri; Kusniawati, Amelia
JEA17 Vol 1, No 01 (2016)
Publisher : JEA17

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In the market competition, many UKM (small and medium sized business) as the manufacturers of Herbal medicine, better known as IKOT (Traditional Medicine Small Industries) have not been able to expand its business due to the lack of capital to meet consumer demand and yet to adopt reporting systems accounting effectively and efficiently. It was thus making the IKOT have not been able to minimize the cost of production. It is therefore needed an necessary training in preparing the accounting reports that can be used to support cost savings. So, we need an application of proper accounting system in the form of the system of Activity Based Management. Activity Based Management is an integrated approach that uses cost of activities efficienciently and effectively, and thus can provide added value for customers and increasing profits as well. The purpose of this study was to Assess the Role of Internal Audit in the Implementation of Activity Based Management and evaluate how efective and effecient the implementation of Activity Based Management . This research is conducting by using qualitative techniques, mathematical techniques and analytical techniques that consists some stages of identifying the activity, analyzing segregation, analyzing the cost drivers, analyzing the activity charges, as well as the analyzing of the performance measurement activities. Then, the results were classified by the conditions, criterias, causes, consequences to provide some recommendations on the raised issues. The survey results revealed that CV. Herba Bagoes has not been implementing Activity Based Management but has been using a system of Activity Based Costing. By implementing Activity Based Management, It can minimize the cost of up to 1.30%. Activities that are non value-added to the CV. Herba Bagoes are sortaging, washing (purificating) and storaging. Storaging can be removed, while the purification activity can be replaced with immersion and storage activities can be minimalized. To overcome the problems occurred, CV. Herba Bagoes need to implement Activity Based Management.Keywords: Internal Audit, Efficiency and Effectiveness, Activity Based Management
IbMKELOMPOKUSAHA KECIL KRUPUK DI KENJERAN KOTA SURABAYA Mujanah, Siti; Ratnawati, Tri; Retnaningsih, Wiwik
JPM17: Jurnal Pengabdian Masyarakat Vol 2, No 01 (2016)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

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The purpose of the activities for the community IbM is to provide appropriatetechnology for Small Businesses engaged in Krupuk Shells. The objective of this activityis IbM three (3) business owners in the field of crackers in the area Kenjeran. Problemsfaced by Sme Krupuk is the low capability in the production of chips so that theirproducts are less if the fries are less able to expand and it does not feel as most vitsin,besides chips business is done by hand in mixing the chips is by churning by hand, aswell as in cooking with pot coming from the drums were very doubtful of hygiene andhealth, in addition to the practice of business management has not been in touch in theconduct of business, for example, to market the production to just wait for customers tocome, and there are no financial records so that they confuse the money business withthe household money. Proposer activities IbM have agreed with all three partners toprocure the technology in the production of which is to buy machinery Mixer materialcrackers, pot to cook the dough crackers, accompanied by the also given training in theproduction of crackers are tasty and higienes, as well as training in businessmanagement, finance and marketing strategy.Keyword : Crackers production, appropriate technology, and BusinessManagement
PENGARUH FINANCIAL BEHAVIOR, SPIRITUAL QUOTIENT, EMOTIONAL QUOTIENT, FINANCIAL PLANNING, FINANCIAL INCLUSION TERHADAP FINANCIAL LITERATION DAN FINANCIAL QUOTIENT ratnawati, tri; kartika, ika saridewi; rahmiyati, nekky
JEB17: Jurnal Ekonomi dan Bisnis Vol 3, No 01 (2018)
Publisher : JEB17: Jurnal Ekonomi dan Bisnis

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ABSTRAKThe purpose of this research is to get empirical evidence about the influence of Financial Behavior, Spiritual Quotient, Emotional Quotient, Financial Planning, Financial Inclusion Against Financial Literation and Financial Quotient for Wives of Marine Soldiers at Base Defense Battalion V Surabaya. This research is focused on the wife of Marine Base Defense Battalion V Surabaya because it has a double role, the first role in supporting the duties and responsibilities of husbands who need full support from family, especially wife. Second, a wife hold the responsibility of managing family finances when the husband is on duty. In addition, they also serves as a housewife who experienced problems that are almost often faced by other housewives namely the problem of managing family cash flow, debt management and taking care of monthly investment. This research was conducted in Marine Base Defense Battalion V Surabaya and the number of samples used as many as 100 respondents. Sampling Technique in this research use Saturation Sampling technique that is sample determination technique when all member of population used as sample. Another term saturated sample is the census, where all members of the population are sampled. The research design used in this research is survey method. Data collection method used is questionnaire method. For this study data analysis using Partial Least Square (PLS) approach. PLS is an alternative approach that shifts from a Covarian-based SEM approach to a variance-based. SEM-based covariance generally test the causality / theory while PLS is more predictive model. The results showed that: (1) Financial Behavior has no significant effect on Financial Literation. (2) Financial Behavior has no significant effect on Financial Quotient. (3) Spiritual Quotient has significant effect on Financial Literation. (4) Spiritual Quotient has significant effect to Financial Quotient. (5) Emotional Quotient has significant effect to Financial Literation. (6) Emotional Quotient has significant effect to Financial Quotient. (7) Financial Planning has significant effect on Financial Literation. (8) Financial Planning has significant effect on Financial Quotient. (9) Financial Inclusion has significant effect on Financial Literation. (10) Financial Inclusion has significant effect on Financial Quotient. (11) Financial Literation has significant effect on Financial Quotient. Keywords : Financial Behavior, Spiritual Quotient, Emotional Quotient, Financial Planning, Financial Inclusion, Financial Literation, Financial Quotient.
Edukasi Strategi Financial Inclusion Dalam Rangka Meningkatkan Kesejahteraan Masyarakat Industri Kawasan Wisata Kabupaten Gresik Jawa Timur Ratnawati, Tri; Mujanah, Siti; Lokajaya, Nyoman
JHP17: Jurnal Hasil Penelitian Vol 3, No 02 (2018)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

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This research aims to produce an educational model of strategy financial inclusion in order to prosper the community, industry, district, gersik, East Java. Basedon the issue of financial inclusion, indicators produced from financial inclusion arebanking, banking products and facilities, banking which is a very important indicator. inimproving the welfare of the industrial community. The education that must be given iscredit management consunier knowledge of credit guidelines over.in debtedness,savings and deposit functions. The strategy, which must be carried out in the short termbased on the attributes found in the research, is to educate financial.inclusion by payingattention to attributes which are significant, providing assistance starting from financialplanning to the preparation of financial statements providing motivation for separatingbetween family finances and business finances of the government is expected to emulatethe role of cooperatives as sitmpau-pinjam institutions not only piniaman saia so loansharks do not play a role.Keywords: Strategy Education, Financial Inclusion, Community Welfare