ANALYSIS OF THE ROLE OF THE INDEPENDENT AUDITOR ON REDUCING TIME LAGS IN FINANCIAL REPORTING AND EARNINGS MANAGEMENT

This study aims to analyze differences in the timeliness of financial reporting and earnings management in terms of auditor quality in manufacturing companies on the Indonesia Stock Exchange. The research design of this research is an event study. The population in this study are companies on the Indonesia Stock Exchange. The sampling technique used purposive sampling and obtained a sample of 37 companies so that during the 3 years of observation, the data processed were 111. The hypothesis was tested using a different independent samples test. The results showed that there was no difference in the level of audit delay between companies audited by Big Four and non-Big Four auditors. This shows that the role of independent auditors in reducing audit delay has not been successful. While the second result shows that there are differences in the level of earnings management between companies audited by the Big Four or non-Big Four. This shows that the role of independent auditors in reducing earnings management is successful. This research has implications for corporate governance theory about the importance of good corporate governance to ensure that financial statements are presented fairly

PENGARUH KARAKTERISTIK CEO TERHADAP PENGUNGKAPAN INFORMASI ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG)

This study intends to examine the effect of CEO characteristics on environmental, social, and governance (ESG) disclosure. We took sample by using pusposive technique in  public listed companies in Indonesia during 2012-2017 periods. A total of 159 firms-years observations were included in the sample. The results indicate that CEO’s tenure and CEO’s age impact ESG disclosure negatively, while educational background impact ESG disclosure positively. Our findings provide new evidence on the role of CEO on companies’s sustainability performance. The findings are expected to be able to ensure the importance of choosing the right CEO’s characteristics in order to enhance ESG disclosure

Pengaruh Tingkat Pengetahuan Keuangan, Sikap Keuangan dan Kepribadian Terhadap Perilaku Manajemen Keuangan

ABSTRACT The cause of the lack of awareness of MSME actors in budget planning is the perception of MSME actors that budget planning is not important and easy to manage and does not have a negative impact on the sustainability of their business operations obtained from data from the Financial Services Authority. This study aims to determine the influence of financial knowledge level, financial attitude and personality on financial management behavior in MSMEs in Medan City. This research was conducted by Micro, Small and Medium Enterprises (MSMEs) located in Medan City, totaling 96 MSMEs. The time of this study was carried out from March to completion. In this study 96 samples were obtained, samples obtained by distributing questionnaires as a form of data collection. The sampling technique used is based on the size of the sample using the formula of Isaac and Michael. The data analysis method used is structural equation modeling partial least square. The results showed that financial knowledge has a positive and significant influence on financial management. Financial attitudes have a positive and significant effect on financial management. The results showed that personality has a positive and significant effect on financial management.

UPAYA MENINGKATKAN KECERDASAN VISUAL SPASIAL MELALUI ALAT PERMAINAN EDUKATIF TANGRAM PADA ANAK TK A2 RA NURUS SYUJA’ SEMARANG TAHUN PELAJARAN 2013/2014

Penelitian ini dilatarbelakangi pentingnya kecerdasan visual spasial anak dalam mengenal bentuk-bentuk geometri, membedakan kanan kiri, dan sebagainya. Kurangnya kecerdasan visual spasial anak akan mengakibatkan bingung dan tergantung pada orang lain. Permasalahan yang diungkap dalam penelitian ini adalah bagaimanakah upaya meningkatkan kecerdasan visual spasial melalui Alat PermainanEdukatif Tangram pada anak TK A2 RA Nurus Syuja’ Semarang tahun pelajaran 2013/2014? Tujuan yang hendak dicapai dalam penelitian ini adalah untuk mengetahui cara meningkatkan kecerdasan visual spasial melalui Alat Permainan Edukatif  Tangram pada anak TK A2 RA Nurus Syuja’ Semarang tahun pelajaran 2013/2014.Jenis penelitian ini adalah penelitian tindakan kelas. Subjek penelitian ini adalah 20 anak dengan menggunakan teknik analisis deskriptif kualitatif. Data dalam penelitian ini diperoleh melalui instrument penelitian lembar observasi.Berdasarkan hasil analisis data penelitian setelah menggunakan APE Tangram, menunjukkan adanya peningkatan dalam penggunaan APE Tangram terhadap kecerdasan visual spasial anak TK A2 RA Nurus Syuja’ Semarang tahun pelajaran 2013/2014. Diperoleh data kriteria baik pra siklus sebesar 20.00% kemudian meningkat menjadi 40.00% pada siklus I, dan akhirnya meningkat menjadi 82.50% pada siklus II. Oleh karena itu dapat disimpulkan bahwa “APE Tangram dapat meningkatkan kecerdasan visual spasial anak TK A2 RA Nurus Syuja’ Semarang tahun pelajaran 2013/2014”.Saran yang hendak peneliti sampaikan hendaknya pendidik menggunakan APE Tangram untuk meningkatkan kecerdasan visual spasial anak TK A sehingga target pembelajaran tercapai.Kata Kunci: Kecerdasan Visual Spasial, APE Tangra

EVALUASI DEFLEKSI VERTIKAL PADA JEMBATAN PIPA AIR SUNGAI PROGO MAGELANG BERDASARKAN RSNI T 03-2005

Jembatan pipa air Sungai Progo Magelang yang berada pada perbatasan antara Kota Magelang dengan Kecamatan Bandongan, Kabupaten Magelang dibangun pada tahun 1988. Jembatan rangka batang pipa air yang melintasi Sungai Progo mengalami defleksi atau lendutan yang akan menyebabkan jembatan runtuh jika beban terlalu berat. Defleksi atau lendutan menimbulkan permasalahan bagi warga yang mengkonsumsi air dari PDAM Kota Magelang sehingga perlu dilakukan evaluasi jembatan rangka batang tersebut. Pengukuran jembatan pipa air Sungai Progo Magelang menggunakan alat Theodolite untuk mengetahui defleksi atau lendutan yang terjadi di lapangan. Perhitungan teoritis menggunakan metode titik buhul dengan rumus Castigliano untuk mengetahui defleksi atau lendutan yang terjadi pada rangka batang jembatan pipa air Sungai Progo Magelang. Defleksi yang terjadi akan dibandingkan dengan lendutan yang diijinkan berdasarkan RSNI T 03-2005. Hasil pengukuran menunjukkan defleksi atau lendutan existing pada jembatan rangka batang pipa air Sungai Progo Magelang sebesar 0,800 cm, sedangkan hasil perhitungan secara teoritis menunjukkan defleksi atau lendutan sebesar 1,164 cm dan defleksi atau lendutan yang diijinkan berdasarkan RSNI T 03-2005  sebesar 4,75 cm. Berdasarkan hasil pengukuran dan perhitungan secara teoritis jembatan pipa air Sungai Progo Magelang masih aman sebagai penyangga pipa air

OPTIMASI RULE PADA MODEL FUZZY DENGAN MENGGUNAKAN FUZZY C-MEANS (FCM) CLUSTERING UNTUK DIAGNOSIS KANKER PAYUDARA

Kanker menjadi penyebab kematian nomor 7 dari seluruh penyebab kematian di Indonesia. Estimasi insiden kanker payudara di Indonesia sebesar 40 per 100.000 perempuan. Jenis kanker tertinggi pasien rawat inap di rumah sakit seluruh Indonesia tahun 2010 adalah kanker payudara yakni 28,7%. Oleh karena itu, diperlukan adanya deteksi dini dan diagnosis payudara. Salah satu cara yakni menggunakan sistem fuzzy. Tujuan dari penelitian ini adalah menerapankan Fuzzy C-Means (FCM) clustering dalam optimasi rule pada sistem fuzzy mamdani untuk diagnosis kanker payudara dan mengetahui keakurasian dari sistem fuzzy tersebut. Penelitian mengenai optimasi rule pada sistem fuzzy dalam mendiagnosis kanker payudara menggunakan FCM clustering, diawali dengan membagi 200 data menjadi 160 data latih dan 40 data uji. Data yang digunakan berdasarkan Wisconsin Diagnostic Breast Cancer. Selanjutnya melakukan clustering dengan menggunakan metode Fuzzy C-Means. Hasil clustering yang berupa pusat cluster selanjutnya digunakan untuk membangun aturan dalam Fuzzy Inference System (FIS) Mamdani. Input yang digunakan terdiri dari 10 variabel yaitu radius, tekstur, perimeter, area, smoothness, compactness, concavity, concave points, symmetry, dan fractal dimension. Variabel output terbagi menjadi dua, yaitu tumor dan kanker. Proses defuzzifikasi menggunakan metode centroid. FIS yang terbentuk dapat digunakan untuk mendiagnosis kanker payudara. Hasil dari penelitian ini memiliki tingkat akurasi sebesar 91% untuk data latih dan tingkat akurasi untuk data uji sebesar 92,5%. Jumlah rule yang digunakan dalam membangun rule sebanyak 10 rules, lebih efisien jika dibandingkan dengan jumlah rule pada table look-up scheme yaitu sebanyak 160 rules

The Effect Of Sustainable Performance On Capital Structure : Case Of High Tech Companies In Indonesia

This study intends to examine the effect of sustainability performances on the capital structure of high-tech companies in Indonesia. High-tech companies faced uncertainty and high-risk in collecting capital due to market issues, a lack of resources, and also issues in technology implementations. Therefore, high-tech companies are facing sustainability performances issues that might affect capital structures. We analyzed 143 high-tech companies in Indonesia. We identified factors that affect capital structure of high-tech companies, such as firm performances, firm growth and CSR performances. Firm performances were measured by ROA and ROE, while firm performances were measured by asset growth and sales growth, and CSR performances were measured by employees, social, and environmental aspects. The result indicated that ROA and ROE were negatively impacted the capital structure of high-tech companies. Meanwhile, CSR performances and asset growth were positively affected the capital structure of the companies. In addition, sales growth has no effect on capital structure of high-tech companies. Our research used a new perspective of CSR performances that used more comprehensive indicators which are employees, social, and environmental individually. Our findings contributed to the development of legitimacy theory which focus on capital structure and sustainability aspects. Keywords : Sustainability performances, Capital structure, CSR performances, High-tech company.Sustainability performance plays an important role in the business entities. Recently, stakeholders are no longer focus on the single financial performance, but rather put their attention on the business sustainability comprehensively. Since the high-tech companies have the high level of innovation and high uncertainties, sustainability performance received more attention from business practitioners. The high technology in the company can greatly improve the world economy because it greatly affects the potential for global competitiveness. This study intends to examine the effect of sustainability performances on the capital structure of High-Tech Companies in Indonesia. High-Tech Companies faced uncertainty and high-risk in collecting capital due to market issues, a lack of resources, and also issues in technology implementations. Therefore, High-Tech Companies are facing sustainability performances issues that might affect capital structures. We analyzed 143 High-Tech Companies in Indonesia. We identified factors that affect capital structure of High-Tech Companies, such as firm performances, firm growth and CSR performances. Firm performances were measured by ROA and ROE, while firm performances were measured by asset growth and sales growth, and CSR performances were measured by employees, social, and environmental aspects. The result indicated that ROA and ROE were negatively impacted the capital structure of High-Tech Companies. Meanwhile, CSR performances and asset growth were positively affected the capital structure of the companies. In addition, sales growth has no effect on capital structure of High-Tech Companies. Our research used a new perspective of CSR performances that used more comprehensive indicators which are employees, social, and environmental individually. Our findings contributed to the development of legitimacy theory which focus on capital structure and sustainability aspects. &nbsp

PENDAMPINGAN PENERAPAN SISTEM AKUNTANSI BERBASIS AKRUAL DI RUMAH SAKIT ISLAM PURWODADI

Akuntansi berbasis akrual adalah suatu basis akuntansi di mana transaksi ekonomi dan peristiwa lainnya diakui, dicatat, dan disajikan dalam laporan keuangan pada saat terjadinya transaksi. Penerapan akuntansi berbasis akrual dimaksudkan untuk memperbaiki kualitas penyajian laporan keuangan rumah sakit dan menyajikan data yang akurat dalam mengukur kinerja rumah sakit. Kegiatan Pendampingan di RSI Purwodadi ini untuk memperbaiki kualitas penyajian laporan keuangan rumah sakit dan menyajikan data yang akurat sesuai dengan sistem akuntansi berbasis akrual. Hasil dari pendampingan ini yaitu Pihak RSI Purwodadi masih menggunakan pencatatan laporn keuangan berbasis kas, tetapi di tahun 2022 pihak rumah sakit ingin mengembangkan aplikasi yang selama ini telah digunakan dalam akuntansi berbasis kas menuju akuntansi berbasis akrual. Sementara yang menjadi hambatan dalam penerapan sistem ini adalah kurangnya sumber daya manusia yang memiliki kemampuan khusus di bidang akuntansi

GAMBARAN TERAPI SPIRITUAL PADA PASIEN SKIZOFRENIA : LITERATUR REVIEW

Spiritual merupakan aspek penting pada kehidupan manusia, dimana keyakinan spiritual membantu banyak pasien dalam melakukan koping  terhadap stres dan penyakit yang dialami. Literature review ini bertujuan untuk memberikan gambaran terapi spiritual pada pasien skizofrenia yang sudah dilakukan oleh peneliti sebelumnya. Metode yang digunakan dalam penulisan studi literature review menggunakan sumber pustaka  artikel, dimana proses   pencarian melalui Goglee Scolar, Science Direct. Tema dalam artikel yang dikumpuklan yaitu terkait gambaran intervensi spiritual pasien skizofrenia. Hasil dari beberapa artikel yang sudah dilakukan penelusuran terdapat terapi spiritual yang dapat dilakukan dalam memberikan intervensi kepada pasien dengan skizofrenia seperti pemenuhan kebutuhan spiritual dengan sholat, dzikir, beristigfar dan terapi mindfulnas dengan pendekatan spiritual.Ulasan ini memberikan pengetahuan terkait terapi spiritual yang dapat diberikan kepada pasien skizofrenia dalam membantu proses penyembuhan pasien Kata kunci : Skizofrenia, Terapi Spiritual, Mindfulness DESCRIPTION OF SPIRITUAL THERAPY IN SKIZOFRENIA PATIENTS: LITERATUR REVIEW ABSTRACTSpiritual is an imporyant aspect of human life, where spiritual beliefs help many patients in coping with stress and illness.This literature review aims to provide an overview of spiritual therapy in schizophrenic patients that have been carried out by previous researhers. The method used in writing literature review studies uses article library sources, where the search proses uses googlee scolar, science direct. The themes in the articles collected were related to the description of spiritual intervention in schizophrenic patients. The results of several articles that have been traced are spiritual therapies that can be done in providing intervention to patients with schizophrenic such as fulfilling spiritual needs with prayer, dzikir, istigfar and mindfulness therapy with a spiritual approach. This review provides knowledge related to spiritual therapy that can be given to schizophrenic patients in helping the healing process. Keywords: Schizophrenic, spiritual therapy,mindfulnes

Analisis Keuangan Untuk Mengukur Kinerja Keuangan Pada Perusahaan Kosmetik dan Barang Keperluan Rumah Tangga Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2018

The financial performance of a company can be interpreted as a prospect or future, growth and potential for good development for the company. Performance appraisal is 2 part of the management system by comparing the plans made and the results achieved, analyzing the deviations that occur and making improvements. Company leaders or management are very interested in the financial statements that have been analyzed, because these results can be used as a tool in making further decisions for the future. Therefore, the purpose of this study is to find out the performance of cosmetics companies and household goods listed on the Indonesia Stock Exchange in the 2013-2018 period when viewed from the analysis of its financial statements, to find out the development of the performance of cosmetic companies and household goods listed on the IDX period 2014-2018 when reviewed in cross section, to find out the development of the financial performance of cosmetics companies and household goods listed on the Indonesia Stock Exchange in the 2014-2018 period time series, to find out the development of the financial performance of PT. Unilever Indonesia for the period 2013-2018 when viewed from a commonsize analysis, and also to find out the development of the financial performance of PT. Unilever Indonesia for the period 2013-2018 when viewed from an analysis of indices / trends. The population in this study were cosmetics and household goods companies listed on the Indonesia Stock Exchange in 2013-2016 by taking data using a purposive sampling technique to obtain 5 sample companies. The analytical method in this study uses descriptive quantitative statistics. The results of this study state that the financial performance of cosmetics sector companies and household needs when viewed from the analysis of financial ratios namely liquidity ratios, activity ratios, profitability ratios, and solvency ratios are good enough, the development of financial performance of cement companies is reviewed in cross-section technique, it can be judging by the financial performance of Unilever Indonesia Tbk is the best. can be seen from each year, where the best financial performance is dominated by Unilever Indonesia, followed by Mustika Ratu Tbk, Martina Berto Tbk, Mandom Indonesia Tbk, and most recently Akasha Wira International Tbk, and the development of the financial performance of cement companies has been reviewed closely - technique, at Unilever Indonesia Tbk which has the best financial performance is in 2018. While at Mustika Ratu Tbk the best financial performance was in 2013, and the best financial performance of Martina Berto Tbk was in 2014, Mandom Indonesia Tbk which the best is in 2018. And finally, Akasha Wira International Tbk the best performance in 2013