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PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP COST OF EQUITY CAPITAL

Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

This study aimed to examine the effect good corporate governance and intellectual capital disclosure on cost of equity capital. This research was conducted on issues of banking sector in the Indonesia Stock Exchange during the period 2012-2014. The sample of this research totally are 90 data from the manufacturing sector in the Indonesia Stock Exchange with a purposive sampling method. The analytical method used is multiple regression analysis. Statistical t-test was performed before analysis of multiple regression equation, in the first phase of testing performed classical assumption of normality, multicollinearity, heteroscedasticity, and autocorrelation. The next step is to test the hypothesis that is done using the t test to determine the effect of each independent variable. Based on the analysis, it is known that institutional ownership, managerial ownership, the proportion of independent board and the proportion of independent audit committees do not affect the cost of equity capital. While intellectual capital disclosure positive effect on the cost of equity capital. The coefficient of determination that saw the influence of the independent variables used in the study model of the dependent variable was 9.4%, while the rest (90.6%) is explained by other variables.

URGENSI PEMBENTUKAN MODEL PEMBINAAN DAN PEMBIMBINGAN BERBASIS KOMPETENSI BAGI NARAPIDANA PELAKU CYBERCRIME

Arena Hukum Vol 7, No 1 (2014)
Publisher : Arena Hukum

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Abstract

AbstractThe judge imprison all cybercrime convicts in Indonesia to be trained in house of correction. Nonetheles, the application of training model for inmate in house of correction.(Lembaga Pemasyarakatan/LAPAS) or even mentoring model for inmate in correctional center (Balai Pemasyarakatan/BAPAS) has not used the principles of modern penology. This fact causes the purpose of imprisonment the convicts cannot be obtained optimally. One of the evidences is the inmates repeating their crimes (residive).  Therefore, it is necessary to develop new model based on modern penology for training and mentoring the inmates. The purpose of this research is finding out the urgency and the specification of new model training. The achievement of  goals is conducted using research techniques development in LAPAS and BAPAS on territory East Java and D.I Yogyakarta. The new model is called as Training and Competency-Based Mentoring for cybercrime convict. The reason of the urgency this new model is the inmates individually have a potential in the field of Information and Communication Technology. They also want to get more value in LAPAS. Now, there is no law governing the specific training for cybercrime inmates. Therefore, it is necessary to develop a new model of training the inmate based on rational and scientific approaching. While, the specification of the model and the construction of the model is based on the inmates’ need and what they need to get job in accordance with 9 competency of information and technology experts, as well as in accordance with visionary modern penology. Key words: model, inmate, cybercrime, competency, penology  AbstrakHakim menjatuhkan pidana penjara terhadap semua pelaku tindak pidana cybercrime di Indonesia, dan dibina di Lembaga Pemasyarakatan (LAPAS). Namun, model pembinaan di narapidana di LAPAS dan pembimbingan narapidana di BAPAS belum menggunakan prinsip-prinsip penologi modern, sehingga tujuan pemidanaannya belum tercapai secara optimal. Salah satu buktinya, banyak narapidana yang mengulangi kejahatannya (residive). Karena itu, perlu konstruksi model baru pembinaan yang sesuai dengan prinsip penologi modern. Tujuan penelitian ini untuk menemukan urgensinya dan spesifikasi model pembinanan. Pencapaian tujuan dilakukan dengan menggunakan teknik penelitian pengembangan di LAPAS dan BAPAS pada wilayah Jawa Timur dan Daerah Istimewa Yogyakarta. Model temuan disebut pembinaan dan pembimbingan narapidana cybercrime berbasis kompetensi. Urgensi penemuan model ini karena secara individual narapidana mempunyai potensi dalam bidang Teknologi Informasi dan Komunikasi (TIK), mereka ingin mendapat “nilai tambah” dalam LAPAS,  belum ada ketentuan hukum yang mengatur pembinaan khusus pada terpidana cybercrime, perlu pembinaan narapidana yang didasarkan pada pendekatan-pendekatan yang rasional dan ilmiah. Sedangkan spesifikasi dan konstruksi modelnya didasarkan pada kebutuhan narapidana dan kompetensi yang dibutuhkan di lapangan kerja, sesuai dengan standar kompetensi pemasyarakatan dan standar kompetensi 9 bidang kompetensi ahli teknologi informasi, serta sesuai dengan visi penologi modern. Kata kunci: model, narapidana, cybercrime, kompetensi, penologi

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN

MIX: JURNAL ILMIAH MANAJEMEN Vol 3, No 3 (2013): MIX: Jurnal Ilmiah Manajemen
Publisher : MIX: JURNAL ILMIAH MANAJEMEN

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Abstract

Abstract: This study aims to determine the effect on the value of the companys financial performance with the dividend policy as a moderating variable. The population in this study are all banking companies listed on the BEI. Sampling method performed with saturated sampling method, and based on predetermined criteria, the number of samples is a sample of 15 banking companies that pay dividend during the period 2007-2012.The research data is secondary data obtained from the Indonesian stock exchange (www.idx.co.id) and ICMD 2007-2012. The results showed that: 1) capital are significant positive influence to the firm value, 2) dividend policy are able to significantly moderate influence to the capital on the value company, 3) asset quality are not significant positive influence to firm value, 4) dividend policy are not able to significantly moderate influence to the asset quality on the value company, 5) earningare not significant positive influence to the firm value, 6) dividend policy are able to significantly moderate influence to the earning on the value company, but with negative effect, 7) liquidity are significant negative influence to the firm value, 8) dividend policy are able to significantly moderate influence to the liquidity on the value company.Keywords: financial performance, firm value, dividend policy  

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN

MIX: JURNAL ILMIAH MANAJEMEN Vol 3, No 3 (2013): MIX: Jurnal Ilmiah Manajemen
Publisher : MIX: JURNAL ILMIAH MANAJEMEN

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Abstract

Abstract: This study aims to determine the effect on the value of the companys financial performance with the dividend policy as a moderating variable. The population in this study are all banking companies listed on the BEI. Sampling method performed with saturated sampling method, and based on predetermined criteria, the number of samples is a sample of 15 banking companies that pay dividend during the period 2007-2012.The research data is secondary data obtained from the Indonesian stock exchange (www.idx.co.id) and ICMD 2007-2012. The results showed that: 1) capital are significant positive influence to the firm value, 2) dividend policy are able to significantly moderate influence to the capital on the value company, 3) asset quality are not significant positive influence to firm value, 4) dividend policy are not able to significantly moderate influence to the asset quality on the value company, 5) earningare not significant positive influence to the firm value, 6) dividend policy are able to significantly moderate influence to the earning on the value company, but with negative effect, 7) liquidity are significant negative influence to the firm value, 8) dividend policy are able to significantly moderate influence to the liquidity on the value company.Keywords: financial performance, firm value, dividend policy  

GAMBARAN PENGETAHUAN IBU TENTANG TAHAP PERKEMBANGAN ANAK USIA 3–5 TAHUN DI DESA MAYANGREJO KECAMATAN KALITIDU KABUPATEN BOJONEGORO TAHUN 2014

Jurnal Penelitian Kesehatan Vol 6, No 2 (2015): Asuhan Kesehatan Jurnal Penelitian Kesehatan
Publisher : AKADEMI KESEHATAN RAJEKWESI BOJONEGORO

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Abstract

ABSTRACT            Capabilities and development of children aged 3-5 years including being able to walk on tiptoe, capable toileting in place, eat, wear shoes, and wear their own clothes. Phenomena that occur in the village Mayangrejo many children aged 3-5 years who should be able to feed themselves still fed her, should be able to wear their own clothes and shoes still dressed in her mother. The purpose of the study wanted to find a picture of mothers knowledge of developmental stages of children aged 3-5 years in the Village District of Kalitidu Mayangrejo Bojonegoro2014.            Descriptive research design with a survey approach. The population of all mothers with children aged 3-5 years in 2014 Mayangrejo village 85 respondents. Large sample of 75 respondents using non-probability purposive sampling technique. Data were collected by questionnaire, and then in the editing, coding, scoring, tabulating presented in the form of frequency tables and narrative confirmed by percentage.             The results of the study of 75 respondents in the village Mayangrejo obtained 17% (13 respondents) have good knowledge, 31% (23 respondents) knowledgeable enough, and 52% (39 respondents) are less knowledgeable.             The conclusion of this study is more than most mothers have less knowledge about the developmental stages of children aged 3-5 years. It is expected that more active mother came to posyandu, actively participates in every activity counseling and asked the health workers. Health workers can be expected to conduct outreach programs regularly about child development stages that aims to provide information to mothers Keywords: Knowledge, Mother, Child Development 3-5 years of age

PERBEDAAN IMUNITAS BATITA (USIA 1-3 TAHUN) YANG DIBERIKAN ASI EKSKLUSIF DAN TIDAK DIBERIKAN ASI EKSKLUSIF

Jurnal Penelitian Kesehatan Vol 6, No 1 (2015): Asuhan Kesehatan Jurnal Penelitian Kesehatan
Publisher : AKADEMI KESEHATAN RAJEKWESI BOJONEGORO

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Abstract

ABSTRACT The first best food for newborns is breast feeding . Breast feeding contain of  various nutrients needed in the process of growth and development of infants primarily act as immunity . Infants fed mothers milk exclusively for six months after birth does not get sick in the future. The purpose of research is analizing the difference Immunity children age 1-3 Year Provided And Not Granted Exclusive breastfeeding.Analytical research design correlation with crosssectiona approach . Population 36 respondents , sample 18 respondents with a history given exclusive breastfeeding and 18 respondents were not given . Purposive sampling . Exclusive breastfeeding study variables and were not given exclusive breastfeeding and immunity . Data processing using the editing , coding , scoring , tabulating and analyzed by Chi - Square test , and the closeness of the correlation coefficient Phi Results of the study respondents with a history of taking exclusive breastfeeding, better immunity, namely 10 respondents ( 55.6 % ) and the respondents who are not exclusively breastfe, mostly with weak immunity , namely 14 respondents ( 77.8 % ) . Then from the Chi - Square test with significant p value ( 0.04) > α ( 0,05 ) , which means H0 is rejected , meaning that there is a difference Immunity (age 1-3 years) were given exclusive breastfeeding and was not given exclusive breastfeeding.In conclusion the exclusive breastfeeding in the first six months after new born have goodimmune because the immune respondents have formed from an early age. Advice all breastfeeding mothers  should give exclusively 6 months so as not susceptible to disease . Keywords : Exclusive breastfeeding , Immunity , Infants under 3 years                ABSTRAK Makanan terbaik pertama bagi bayi baru lahir adalah Air Susu Ibu.  ASI mengan­dung berbagai zat gizi yang dibutuhkan dalam proses pertumbuhan dan perkembangan bayi utamanya berperan sebagai imunitas. Bayi yang diberi Air Susu ibu secara ekslusif selama 6 bulan setelah lahir tidak mudah sakit dikemudian hari. Tujuan penelitian menganalisa Perbedaan Imunitas anak Usia 1-3 Tahun Yang Diberikan ASI Eksklusif Dan Tidak Diberikan ASI Eksklusif.Desain penelitian analitik korelasional dengan pendekatan crosssectiona. Populasi 36 responden, Sampel 18 responden dengan riwayat diberikan ASI Eksklusif dan 18 responden yang tidak diberi. Sampling dengan purposive. Variabel penelitian pemberian ASI Eksklusif dan tidak diberi ASI Eksklusif dan imunitas. Pengolahan data menggunakan editing, coding, skoring, tabulating dan dianalisa dengan uji Chi-Square, serta keeratan korelasi dengan Koefisien Phi.Hasil penelitian responden dengan riwayat mengkonsumsi ASI eksklusif,  imunitasnya lebih baik yaitu 10 responden (55,6%) dan pada responden yang tidak  ASI eksklusif, sebagian besar dengan imunitas yang lemah yaitu 14 responden (77,8%). Kemudian dari hasil uji Chi-Square dengan nilai signifikan p (0,04) > α (0,05) yang berarti H0 ditolak, yang artinya ada perbedaan Imunitas (Usia 1-3 Tahun) yang diberikan ASI eksklusif dan tidak diberikan ASI eksklusif.Kesimpulannya dengan memberikan ASI eksklusif pada enam bulan pertama setelah kelahiranmaka kekebalan tubuh responden baik karena kekebalan tubuh telah terbentuk dari usia dini. Saran semua ibu menyusui hendaknya memberikan air susu secara ekslusif 6 bulan supaya tidak mudah terserang penyakit. Kata kunci :ASI Eksklusif, Imunitas, Bayi dibawah 3 tahun

STUDI KOMPARASI NYERI PADA PASIEN YANG DIPASANG KATETER MENGGUNAKAN JELLY DENGAN LUBRICATION ADEKUAT DI IGD RSUD Dr. R SOSODORO DJATIKOESOEMO BOJONEGORO TAHUN 2014

Jurnal Penelitian Kesehatan Vol 6, No 1 (2015): Asuhan Kesehatan Jurnal Penelitian Kesehatan
Publisher : AKADEMI KESEHATAN RAJEKWESI BOJONEGORO

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Abstract

Abstract Installation of catheter represents action of invasive and can generate to pain, because when catheter is set will make a friction between after catheter and urethra wall. Technics setting jelly into urethra could minimalize mount of irritation and pain. Target of this research is to know difference of pain at patient attached with catheter between using jelly and lubrication adequate.The research method of analytic comparison with population all patient to be attached with catheter in IGD RSUD Dr. R Sosodoro Djatikoesoemo Bojonegoro, sample some of patient appropriate with the criterion of inclusion, sampling use accidental sampling. This research variable is pain at patient attached with catheter using jelly and lubrication adequate. Collecting data by observation, then processed with editing, coding, tabulating and analyzed by using test of Mann Whitney U-Test.Result of research from 20 respondents which attached catheter use jelly, more than half respondents feel moderate pain, 13 responder (65%), and less than half respondents feel heavy pain, 7 responder (35%); while 20 respondents which attached catheter use adequate lubrication, more than half respondents feel light pain, 12 people (60%), and less than half respondents feel moderate pain, 8 people (40%), and the result of Mann Whitney U-test obtained r : 0,000 < a (0,05).Conclusion, there is difference of pain at patient attached with catheter between using jelly and lubrication adequate. Suggested for the installation of catheter use adequate lubrication on male patient. Keywords: Pain, Catheter, Jelly, Lubrication Adequate.   Abstrak Pemasangan kateter merupakan tindakan invasif dan bisa menimbulkan rasa nyeri, karena ketika selang kateter dimasukkan akan terjadi gesekan antara selang kateter dengan dinding uretra. Tehnik memasukkan jelly ke dalam uretra akan meminimalisir tingkat iritasi dan rasa nyeri. Tujuan penelitian ini untuk mengetahui perbedaan nyeri pada pasien yang dipasang kateter menggunakan jelly dan lubrication adekuat.Metode penelitian ini analitik komparasi dengan populasi seluruh pasien yang akan dipasang kateter di IGD RSUD Dr. R Sosodoro Djatikoesoemo Bojonegoro, sampel sebagian pasien yaitu sebanyak 40 responden, samplingnya accidental sampling. Variabel penelitian ini adalah nyeri pada pasien yang dipasang kateter menggunakan jelly dan lubrication adekuat. Cara penghitungannya dengan prosentase dan pengambilan data yang digunakan observasi selanjutnya pengolahan data dengan editing, coding, tabulating  dan dianalisa dengan menggunakan uji Mann Whitney U-test.Hasil penelitian dari 20 responden yang dipasang kateter menggunakan jelly  lebih dari sebagian mengalami nyeri sedang 13 responden (65%) dan kurang dari sebagian mengalami nyeri berat 7 responden (35%), sedangkan 20 responden yang dipasang kateter menggunakan lubrication adekuat  lebih dari sebagian mengalami keluhan nyeri ringan 12 orang (60%), sedangkan kurang dari sebagian mengalami nyeri sedang 8 orang (40%), dan hasil uji statistik dengan menggunakan Mann Whitney U-test didapat nilai r : 0,000 < a (0,05).Dapat disimpulkan bahwa ada perbedaan nyeri pada pasien yang dipasang kateter menggunakan jelly dengan lubrication adekuat. Disarankan untuk pemasangan kateter menggunakan lubrication adecuat pada pasien laki-laki. Kata kunci : Nyeri, Kateter, Jelly, Lubrication Adekuat. 

STUDI KINERJA PT BNI SYARIAH SESUDAH PEMISAHAN (SPIN OFF) DARI PT BANK BNI (PERSERO) TBK

Akuntabilitas Vol 7, No 2 (2014): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

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Abstract

The purpose of this study was to analyze the performance of BNI Syariah beforethe spin-off compared with after the spin-off and to analyze the performance of BNI Syariahafter the spin-off compared with the performance of BJB Syariah after the spin off. Both of theperformance analysis based on CAR, NPF, NPM, ROA, ROE, and FDR. The study wasconducted by using analysis Paired Sample T-Test and analysis Independent Sample T-Test.The results showed that the performance of BNI Syariah before and after the spin-off does notdifference significantly. Likewise for the comparation of BNI Syariah and BJB Syariah afterspin off, some ratios (NPF, NPM, ROA, ROE) did not differ significantly with probabilitygreater than 0.05, and for CAR and FDR, there was a significant difference with probabilitylower than 5 percen

PRAKTIK PENGUNGKAPAN ASPEK TATA KELOLA PERUSAHAAN DALAM LAPORAN TAHUNAN DAN RELEVANSINYA BAGI INVESTOR (STUDI PADA PERUSAHAAN PUBLIK SEKTOR MANUFAKTUR)

Media Riset Akuntansi, Auditing & Informasi Vol 5, No 2 (2005): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

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Abstract

The objectives of this research are to find out empirical evidence of (1) the value disclosures rank of the corporate governance disclosures to investor’s decisions, and (2) the impact of corporate governance disclosures on stocks price and stock transactions.The population of this study was listed companies in the manufacturing sector at the Jakarta Stock Exchange, and the sample was determined based on the following criteria: (a) the annual report ended 31 December, and (b) book value of equity is positive. There werw 92 companies meeting the criteria. Data analysis was carried out in terms of pool cross-section covering annual report during 2001-2002. Corporate governance disclosures were measured by score based on investment manager opinion. The stock price and the transaction volume were measured based on average price and volume for three days observation. The research hypothesis were tested using multi regression with earnings per share and book value per share as control variables.The results of this research show that (1) disclosures of non financial performance and the background of independence commissioner and directors are the most relevance to investor’s decisions, (2) disclosures of corporate governance have significant impact on stock price and stock transactions.

GAMBARAN SIKAP ANAK USIA 13-17 TAHUN YANG MENGIKUTI PERGURUAN BELADIRI PSHT TERATE DI DUDUK TLOTOK DESA BUBULAN KECAMATAN BUBULAN KABUPATEN BOJONEGORO

Jurnal Penelitian Kesehatan Vol 7, No 1 (2016): JURNAL PENELITIAN KESEHATAN
Publisher : AKADEMI KESEHATAN RAJEKWESI BOJONEGORO

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Abstract

Elements of Indonesian culture that is worth sublime , one of which is Pencak Silat . Through martial arts martial arts, then the child will gain experience which is closely related to personal impressions were pleasant , the various expressions of creative , innovative , motor skills , physical fitness , healthy lifestyle , knowledge and understanding of human motion , also will be able to establish a positive personality and balanced . This study aims to describe the attitude of children aged 13-17 years who follows college martial PSHT In Tlotok Dukuh Village Bubulan Bubulan District of Bojonegoro in 2013 .          Research using descriptive methods , descriptive survey approach , population and sample all children aged 13-17 who follow college martial PSHT in Dukuh Village Tlotok Bubulan Bubulan District of Bojonegoro , as many as 20 respondents with a total sampling techniques ( sampling saturated ) . How data retrieval questionnaires are then processed by means of editing , coding, scoring , tabulating presented in tabular form confirmed by the percentage frequency and narration .          The results of the 20 respondents largely favourabel to have the attitude that as many as 15 people ( 75.00 % ) .             For that is expected of parents continue to provide surveillance and control their attitudes and actions that follow college martial especially PSHT Terate , besides parents are advised to establish good communication with the child , because of the good communication can safeguard children from the negative influence of the environment