PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING PADA PERUSAHAAN PESERTA INDONESIA SUSTAINABILITY REPORTING AWARDS (ISRA)

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap pengungkapan sustainability reporting. Variabel independen dalam penelitian ini adalah likuiditas, aktivitas dan profitabilitas. Sedangkan variabel dependen adalah pengungkapan sustainability reporting pada perusahaan peserta Indonesia Sustainability Reporting Awards (ISRA). Penelitian ini menggunakan data sekunder yang diperoleh dari situs yang dimiliki oleh website BEI (www.idx.co.id) dan website NCSR (www.ncsr-id.org). Sampel penelitiannya adalah perusahaan yang mengungkapkan sustainability reporting pada perusahaan peserta Indonesia Sustainability Reporting Awards (ISRA) dengan periode penelitian tahun 2008-2012. Teknik pemilihan sampel adalah metode purposive sampling. Sampel yang digunakan adalah 67 perusahaan. Penelitian ini menggunakan regresi linear berganda untuk analisis data. Hasil penelitian menunjukkan bahwa variabel independen yang berpengaruh secara positif terhadap pengungkapan sustainability reporting adalah likuiditas, sedangkan aktivitas dan profitabilitas tidak berpengaruh terhadap pengungkapan sustainability reporting. Kata Kunci: Likuiditas, Aktivitas, Profitabilitas, Sustainability Reporting This research aims to determine the influence of financial performance towards the disclosure of sustainability reporting. The independent variable in this research are liquidity, activity and profitability. While the dependent variable is the disclosure of sustainability reporting on participant Indonesia Sustainability Reporting Award (ISRA). This research uses secondary data obtained from the IDX website (www.idx.co.id) and NCSR website (www.ncsr-id.org). The research sample is a company from Indonesia Sustainability Reporting Awards (ISRA) in 2008-2012 period. Engineering sample selection was purposive sampling method. The samples used were 67 companies. This research uses linear regression doubled to the data analysis. The results showed that the independent variables that influence positively towards the disclosure of sustainability reporting is liquidity, while activity and profitability do not influnced the disclosure of sustainability reporting. Keywords: Liquidity, Activity, Profitability, Sustainability Reportin

Pengaruh Metode Eksperimen Terhadap Motivasi dan Hasil Belajar Siswa Kelas X pada Materi Gerak Lurus

This study aims to examine the effect of experimental method on student learning motivation and student learning outcomes on rectilinear motion material in grade X at MAN Kendal. This is a quantitative research with a sample of 34 students of class X MIPA 4 as an experimental group and 32 students of class X MIPA 2 as a control group. Data collection techniques using test, questionare, observation, interview, and documentation. The experimental class is given learning using experimental methods and control classes using conventional methods. The hypothesis was tested using t test and simple linear regression. The results of hypothesis test show that learning motivation of the experimental class students is higher than the control class and learning outcomes of the experimental class are better than the control class. Based on the results of data analysis, it was concluded that there was a correlation between the experimental method of student motivation and learning outcomes

Pengaruh Metode Eksperimen Terhadap Motivasi dan Hasil Belajar Siswa Kelas X pada Materi Gerak Lurus

This study aims to examine the effect of experimental method on student learning motivation and student learning outcomes on rectilinear motion material in grade X at MAN Kendal. This is a quantitative research with a sample of 34 students of class X MIPA 4 as an experimental group and 32 students of class X MIPA 2 as a control group. Data collection techniques using test, questionare, observation, interview, and documentation. The experimental class is given learning using experimental methods and control classes using conventional methods. The hypothesis was tested using t test and simple linear regression. The results of hypothesis test show that learning motivation of the experimental class students is higher than the control class and learning outcomes of the experimental class are better than the control class. Based on the results of data analysis, it was concluded that there was a correlation between the experimental method of student motivation and learning outcomes

Design, Analysis and Testing of Square Bar Welded and Bent Chasis for Indonesian Rural Transport Vehicles

The chassis design has been done for rural transportation vehicles in Indonesia with welding and bending methods. The result of static analysis using ANSYS software shows that the chassis produced by the welding and bending method has the same performance if seen from bending load and torque. Likewise with the results of construction tests, welded chassis and bent chassis has a linear approaching deformation characteristic, proportional to the force load. However, the characteristic of chassis deformation of bent chassis is only linear up to 3.3 Nm load, then decreases drastically at more than 3.3 Nm of loading. In torsional tests, welded chassis and bent chassis have the same linear deformation characteristics, but the performance of the welded chassis is better than the bent chassis. Overall, ANSYS simulation and Static test results for a 250 Nm load indicates that the welding chassis and bent chassis are both still under the permitted critical conditions or it is secure against the provided loads

Pelaksanaan Kegiatan Ekstrakurikuler di Sekolah Dasar

Ekstrakurikuler merupakan kegiatan pengayaan dan peningkatan yang berkaitan dengan program setelah sekolah dan program di dalam sekolah. Kegiatan ini dapat digunakan sebagai wadah bagi para siswa yang untuk mengembangkann minat dan bakat yang dimiliki. Di dalam kurikulum, kegiatan ekstrakurikuler dibagi menjadi 2 yaitu ekstrakurikuler wajib dan juga ekstrakurikuler pilihan. Dalam penelitian ini, para peneliti menggunakan metode kualitatif. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana proses perencanaan, pengorganisasian, pelaksanaan, dan penilaian kegiatan ekstrakurikuler di SD negeri maupun swasta Penelitian ini dilakukan di dua sekolah yang berlokasi di jatinangor, yakni SDN Cibeusi dan SDIT Imam Bukhari

INTENSIFIKASI KOMPETENSI PAJAK PADA RELAWAN PAJAK DI UNIVERSITAS TERBUKA

This study aims to determine the role of the Tax Center at Universitas Terbuka and the intensification of competence for tax volunteers before being deployed to taxpayers in assisting activities in filling out tax returns. This research was conducted through a qualitative method by presenting descriptive data obtained from literature studies and observations at the Tax Center Universitas Terbuka. Intensification is held by providing training materials, namely: Communication and Leadership, Tax Awareness and Annual SPT, Completing Annual Individual SPTs, and Code of Conduct. In addition, webinars, sharing sessions, and literacy clubs are held. All of these activities are a form of Pengabdian Masyarakat as part of Tridharma Perguruan Tinggi and establish synergy with the Banten Regional Office of the Directorate General of Taxes. Based on the evaluation results of Taxpayers who receive assistance from Tax Volunteers, they are satisfied with the services provided by Tax Volunteers, both from their role in providing assistance and also from the way they communicate with Taxpayers, which is considered helpful with the existence of Tax Center activities and hoping that the activities consistently exist annually. Keywords: Tax Competency Intensification; Tax Center; Tax Volunteers.

Naskah Akademik Program Studi S-1 Perpajakan

Program Studi S1 Perpajakan Fakultas Hukum Ilmu Sosial dan Ilmu Politik (FHISIP) UT ditawarkan atas dasar kebutuhan pasar. Ketersediaan Sumber Daya Manusia (SDM) bidang perpajakan yang dapat mendukung upaya peningkatan kesadaran masyarakat dalam memenuhi kewajiban pajaknya masih sangat kurang. Kebutuhan yang tinggi di bidang perpajakan, belum diimbangi dengan ketersediaan SDM bidang perpajakan. Jika di lihat jumlah perguruan tinggi yang menyelenggarakan program perpajakan, hanya sekitar 4 Perguruan Tinggi. Rata-rata mereka memiliki mahasiswa program perpajakan jenjang D-1 sampai D-4/S-1, kurang dari 1000 mahasiswa. Penelitian ini menggunakan pendekatan kualitatif, karena peneliti ingin mengetahui potensi pasar bidang perpajakan secara menyeluruh dan komplek. Untuk mendapatkan data yang diperlukan, peneliti melakukan survai awal kepada 521 responden tentang minat masyarakat terhadap Prodi S1 Perpajakan UT, dilanjutkan dengan melakukan studi banding ke beberapa perguruan tinggi yang memiliki Program Studi S1 atau D4 Perpajakan atau Fiskal, dan studi dokumentasi. Hasilnya menunjukkan bahwa 53 persen dari responden mengatakan bahwa Prodi S1 Perpajakan dipilih karena sesuai dengan pekerjaannya saat ini. Kemudian 80,8 persen memilih kuliah di UT karena waktunya dapat fleksibel, sehingga tidak mengganggu mereka untuk tetap bekerja. Sedangkan potensi pasar yang ada, dari Lembaga pemerintah, estimasinya sekitar 1.204 orang; dan dari Lembaga BUMN, BUMD, dan perusahaan swasta lainya, estimasinya sekitar 59.848 orang

Pemberdayaan Kelompok Wanita Tani dalam Memanfaatkan Pekarangan Rumah Produktif Kelurahan Kamanisan Kecamatan Curug Kota Serang

Empowerment is the principle of maximizing the potential of the individual and the environment in order to make more valuable benefits in improving the well-being of the self, the family and the community. Housekeeping becomes profitable when the land is used and managed properly. Market management will be more creative and innovative if training and support are first done. The next step is the Women's Party (KWT) and the people around it can follow up by planting a variety of vegetables and the like in the courtyard of the house. The purpose of the dedication is to open up the insights and knowledge of the peasant women's group in the use of the home market and to foster creativity and innovation in the utilization of the house market to be more productive. The materials needed were vegetable plants, fertilizers, plastic polybags, mulches, nets, water pumps. The methods used are supporting, training, focus group discussion. (FGD). The result of the training activities is the growing awareness of the Women's Group and the community to take advantage of the home market. The participants were equipped with theory and also practiced growing vegetables and methods of maintenance and fertilization. They're quite enthusiastic about the activity. The conclusion is that the Women's Group and the citizens are pleased to be given training and support on the use of the home market. The use of the marketplace in addition to promoting a healthy lifestyle also creates a clean and healthy home market environment

Pengembangan Taman Kota di Kawasan Perkotaan Kabupaten Bantul

Kabupaten Bantul merupakan salah satu kabupaten di Daerah Istimewa Yogyakarta yang mengalami kecenderungan urbanisasi dan membuat persentase lahan terbangun meningkat, sehingga berdampak pada jumlah ketersediaan taman kota. Taman kota yang terdapat di Kabupaten Bantul jumlah dan persebarannya terbatas. Taman yang ada juga kondisinya kurang memadai untuk dapat memenuhi fungsi sosial pada taman. Kurangnya sebaran vegetasi, minimnya perawatan, dan tidak tersedianya fasilitas yang dibutuhkan membuat masyarakat hanya datang pada saat tertentu. Tujuan dilakukannya penelitian ini adalah untuk mengetahui kondisi eksisting dan menyusun konsep pengembangan berdasarkan persepsi pengunjung yang datang ke taman. Variabel didapatkan dari teori Project for Public Space (2009) yaitu akses dan hubungan, kenyamanan, penggunaan dan aktivitas, dan keramahan. Metode yang digunakan adalah kuantitatif dengan analisis deksriptif kondisi eksisting (Scoring Analysis), analisis persepsi pengunjung (Importance Performance Analysis) dan analisis persandingan. Data diperoleh dari observasi lapangan, wawancara dengan pihak terkait, dan kuesioner pengunjung. Sampel dihitung menggunakan Nomogram Harry King. Hasil dari penilaian kondisi eksisting, Taman Trirenggo dan Taman Desa Tamanan termasuk ke dalam kategori standar dan Taman Kecamatan Kasihan tidak memenuhi standar. Hasil dari penilaian berdasarkan persepsi, terdapat sembilan atribut pada Taman Trirenggo dan Taman Desa Tamanan yang termasuk ke dalam kuadran I dan 18 atribut pada Taman Kecamatan Kasihan yang termasuk ke dalam kuadran I. Rekomendasi dari hasil analisis persandingan adalah pengadaan fasilitas yang belum tersedia, penambahan fasilitas yang masih kurang, serta perbaikan fasilitas yang rusak atau tidak layak. Konsep pengembangan pada Taman Trirenggo dan Taman Desa Tamanan adalah taman rekreasi, sedangkan Taman Kecamatan Kasihan adalah taman difabel