Pengaruh Kualitas Pelayanan terhadap Kepuasan Pasien dengan Perceived Value sebagai Variabel Mediasi pada RSUD Dr. Moewardi di Surakarta

The purpose of this study was to analyze the significance of the impact of service quality on perceived value, the effect of service quality on patient satisfaction, perceived value influence on patient satisfaction, and impact of service quality on patient satisfaction mediated by perceived value. The population in this study were 100 inpatients at the Mawar 1, Mawar 2, Melati 1, Melati 2, and Melati 3 RSUD Dr Moewardi. Data collection techniques with questionnaires, observation and documentation. The sampling technique using the technique of sampling and accidental convenience. Data were analyzed using validity, reliability, classic assumption test, multiple linear analyses, t test, F test, the coefficient of determination, path analysis and test the direct effect. The results of this study showed a significant effect on the quality of service to the perceived value, quality of service to client satisfaction, perceived value to client satisfaction and perceived value mediate the quality of service to client satisfaction

Faktor-faktor Penentu Dana Pihak Ketiga Bank Umum Syariah di Indonesia Tahun 2010-2017

Perkembangan dana pihak ketiga (DPK) Bank Umum Syariah (BUS) cenderung meningkat setiap tahun. Peningkatan ini diharapkan relevan dengan peningkatan kinerja keuangan USAhanya. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi dana pihak ketiga Bank Umum Syariah di Indonesia pada tahun 2010-2017. Metode analisis data menggunakan data panel dengan Random Effect Model (REM). Metode ini dipilih sebagai model terbaik berdasarkan Uji Chow, Uji Hausman, dan Uji Lagrange Multiplier. Data penelitian ini terdiri atas time series sebanyak 8 tahun dan cross section sebanyak 10 BUS. Sumber data penelitian diperoleh dari Bank Indonesia (BI) dan Otoritas Jasa Keuangan (OJK). Variabel independen dalam penelitian ini adalah bagi hasil, biaya promosi, dan jumlah kantor layanan. Hasil penelitian ini menunjukkan bahwa selama periode penelitian bagi hasil, jumlah kantor layanan, dan biaya promosi berpengaruh positif dan signifikan terhadap DPK BUS. Selain itu, hasil uji koefisien determinasi (R2) yaitu sebesar 0.869811. Hal tersebut menunjukkan bahwa sebesar 86.9811% variasi variabel dependen dijelaskan oleh variasi variabel independen. Untuk itu, BUS dapat mengkaji ulang penetapan tingkat bagi hasil, biaya promosi dan jumlah kantor layanan untuk mendorong capaian dana pihak ketiga secara progresif

Analisis Pengaruh Struktur Kepemilikan Institusional, Financial Leverage, dan Ukuran Kap terhadap Perataan Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi (pada Perusahaan Go Publik yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014)

The purpose of this study was to test the Effect of Institutional Ownership Structure, Financial Leverage, And Size Of Flattening Kap Profit By Company Size As Variable Moderation.The target population in this study include Property and Real Estate companies listed in Indonesia Stock Exchange in 2011-2014. The samples were selected by purposive sampling method. The data used in this research is secondary data. Data collection method used is the method of documentation. The analytical method used in this research is regression analysis moderation.Based on the data collected and testing has been done on the problem by using the method of regression analysis, it can be concluded: 1) Institutional Ownership has no significant effect on Income smoothing. 2) Financial Leverage has a significant effect on Income smoothing. 3) Auditor Size has a significant effect on Income smoothing. 4) Company Size has no significant effect on Income smoothing. 5) Interaction Institutional Ownership and Firm Size has no significant effect on Income smoothing. 6) Interaction Financial Leverage and Firm Size has a significant effect on Income smoothing. 7) Interaction Firm Size and Firm Size has a significant effect on Income smoothing

Tenunan Songket Melayu Riau di Kota Dumai Provinsi Riau

Riau Malay songket woven in Dumai City is a traditional cloth Melayu Riau Riau Malay cultural heritage. Current issues Malay songket weaving is not widely known outside the community of Riau, this study aimed to describe the Riau Malay songket woven In Kota Dumai which includes the type of thread, color, dye and dyeing yarnThe method used is descriptive qualitative method. Collecting data in this study is done by using observation, interviews and documentation. Source of data taken is shaped notes both written and non-written (recorded) derived from informants who were interviewed, documentation, literature study. Furthermore, the data reviewed and analyzed by the steps of data reduction, data presentation, drawing conclusions. Data validation was done with the extension of observation, increase persistence and triangulation.The results showed that the type of thread used to weave songket in Kota Dumai Riau Malay is cotton yarn (CSM) with an assortment of colors, embroidery thread and gold thread for motives. Riau Malay songket woven color in Dumai city which initially predominantly use original colors (red, yellow, green) has developed into unlimited colors, so that the use of color today are very diverse. Dyes used for dyeing yarn dye is artificial (synthetic). Substances in the form of powder or powder color is called dye procion. Natural dye is not used as a reason for the creation of a long natural dyes and natural dye material limitations that exist. The process of yarn dyeing yarn bleaching done in advance, after the bleached yarn dyeing yarn made into a synthetic dye.

Pengaruh Garam terhadap Hasil Pencelupan Bahan Sutera dengan Ekstrak Kulit Pohon Mahoni

The purpose of this study to reveal the resulting color dyeing silk using mahogany bark extract using a ratio much salt 10 grams, 30 grams and 60 grams, and the difference in outcomes dyeing (color, value, color and flatness). This type of research is experimental research. The variables of this study is the variable X as a control, the independent variables are X1, and Y variables dyeing color difference results (value and flatness of color). Types of data used are primary data. Sources of data in this study was a faculty department UNP KK FT 5 people and students by 5 people. Mechanical analysis of data processed and compiled, and analyzed by one-way analysis of variance. Processed using SPSS version 12.0. Based on the analysis of variance of data on the color (hue) colors obtained landing leads to Yellowish brown (Peru), with the addition of 10 grams of salt leads to a brown color (Chocolate), 30 grams of salt leads to a young brown color (Sienna), and 60 grams of salt leads to a young brown color (Sienna)

Pengaruh Partisipasi Anggaran Dan Efektivitas Pengendalian Anggaran Terhadap Timbulnya Kesenjangan Anggaran Yang Di Moderating Oleh Gaya Kepemimpinan (Studi Empiris Pada Skpd Di Pemerintahan Kota Pekanbaru)

This study was aimed to examine the effect of budgetary participation and budget control effectiveness to budgetary slack with leadership style as moderating variable on the SKPD Government in Pekanbaru City. This study used primary data by distributing questionnaires of 73 exemplar to government officials echelon III and IV. Data collected were analyzed using multiple regression analysis and regression analysis with moderating variables. The results provide evidence that budgetary participation and budget control effectiveness effect on budgetary slack at a significance level (α) of 5%. On the other hand, the leadership style to strengthen the influence of budget control effectiveness on budgetary slack at a significance level (α) of 5%. However, the leadership style actually weaken the effect of budgetary participation on budgetary slack at a significance level (α) of 5%

Relevansi Informasi Akuntansi: Peran Pengungkapan Corporate Social Responsibility Dan Dewan Komisaris Independen

Relevansi nilai informasi akuntansi dipengaruhi oleh faktor keuangan dan faktor non keuangan. Tujuan penelitian ini untuk menilai pengaruh pengungkapan Corporate Social Responsibility ( CSR) terhadap relevansi nilai informasi akuntansi. Dalam penelitian ini, informasi akuntansi yang dikaji meliputi nilai laba dan nilai buku. Kajian ini juga mengkaji perbedaan pengaruh pendedahan CSR terhadap nilai laba dan nilai buku untuk Perusahaan yang memiliki dewan komisaris independen dan Perusahaan yang tidak memiliki dewan komisaris independen. Hasil penelitian menunjukkan bahwa nilai laba dan nilai buku memiliki informasi nilai. Lebih jauh, penelitian menunjukkan bahwa pendedahan CSR memiliki pengaruh negatif terhadap relevansi nilai laba tetapi memiliki pengaruh positif terhadap relevansi nilai buku. Hasil analisis menggunakan uji Chow menunjukkan bahwa terdapat perbedaan pengaruh pendedahan CSR antara Perusahaan yang memiliki dan tidak memiliki dewan komisaris independen

Pengaruh Beban Kerja, Pengalaman Audit dan Tipe Kepribadian terhadap Skeptisme Profesional dan Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris pada Kap di Kota Medan, Padang dan Pekanbaru)

This study was aimed to examine the direct effect of workload, audit experience, types of personality to professional skepticism and fraud detection ability of auditors, and also indirect effect of workload, audit experience, types of personality to fraud detection ability of auditors with professional skepticism as intervening variable. Collecting data of this study using a questionnaire submitted to 120 auditors who work at Accounting Public Office in Medan, Padang and Pekanbaru cities. Data analysis for hypothesis test was done with Partial Lease Square (PLS). Result of this study give evidence that workload and types of personality have significantly effect toward professional skepticism; didn't find direct effect of audit experience toward professional skepticism; audit experience and professional skepticism have significantly effect toward fraud detection ability of auditors; didn't find direct effect of workload and types of personality toward fraud detection ability of auditor; workload and types of personality have indirect effect toward fraud detection ability of auditors through professional skepticism. The value of adjusted R square for fraud detection ability of auditors and professional skepticism is 16,43% and 14,20%, which mean that workload, audit experience and types of personality can explain 16,43% and 14,20% of fraud detection ability of auditors and professional skepticism