Pengaruh Partisipasi Anggaran dan Kejelasan Sasaran Anggaran terhadap Job Relevant Information Serta Implikasinya pada Senjangan Anggaran (Studi pada Pemerintah Daerah Kabupaten Bireuen)

The purposes of this research were to know: (1) the effect of budgetary participation on budget objective clarity; (2) the effect between budgetary participation and the clarity of budget objectives on job relevant information simultaneously and partially; (3) the effect of budget, budget objective clarity, and job relevant information on budgetary slack either simultaneously and partially. The result showed that the budgetary participation affected the budget objective clarity. The result also showed that budgetary participation and budget objective clarity influenced simultaneously and partially on job relevant information. The Budgetary participation, budget objective clarity and job relevant information affected simultaneously and partially the budgetary slack

Analisis Eko-efisiensi Pada USAha Kecil Dan Menengah (UKM) Batik Tulis Bakaran (Studi Kasus Pada Batik Tjokro)

Eco-Efficiency is an efficiency concept that incorporates aspects of natural resources and energy or a production that minimizes the use of raw materials, water, energy and environmental impacts per unit of product. This study itself aims to determine the application of eco-efficiency in small and medium enterprises (UKM) batik tulis bakaran, precisely on Tjokro batik tulis. The type of research used is case study, model analysis using descriptive analysis with qualitative approach. Data collection using oral interviews, observation (observation), eco-efficiency measurement, and literature study. Based on the analysis once per production that is 30 pieces per day can be obtained, the total cost of NPO is Rp 519.579,64 per day or per 30 pieces of batik cloth. According to the data, there are 20 SME Batik Bakaran with total production volume of 3,821 sheets, resulting in NPO cost of Rp 66.177.121,72 per month. Suggestions for SMEs Batik Tulis Tjokro in terms of eco-efficiency is the use of raw materials in the production process should pass precise and thorough measurements, it is done so that not a lot of raw materials are wasted, and produce the cost of NPO (Non Product Output) the minimum

Faktor-faktor Yang Mempengaruhi Pengungkapan Modal Intelektual Studi Empiris Pada Perusahaan Yang Listing Di Jakarta Islamic Index 2012-2014

In the „knowledge based business‟ paradigm, intellectual capital have become a pre-eminent economic resources and the basis for competitive advantages. The main objective of this study was to examine factors - factors that affect the disclosure of intellectual capital in the companies listed in Jakarta Islamic Index (JII) in 2012 - 2014. The variables used are the Intellectual Capital Disclosure Item, Firm Age, Firm Size, Leverage, Profitability, Level of Intellectual Capital, and the type of Auditors. Measurement of intellectual capital items using models of Bukh et al. 2005, namely employees, customers, information technology, processes, and reporting strategies. This study indicates that the voluntary disclosure of intellectual capital finding suggest that the age, size, and type of auditor found to have an influence on the amount of intellectual capital disclosure. Other factors, such as leverage, profitability, and level of intellectual capital were found not to have an influence on the amount of intellectual capital disclosure. The method is applied using multiple regression analysis, the statistical test of hypothesis testing and statistical test t F. The results showed that the age of the firm and the size, has a significant influence on the intellectual capital disclosure. Type of auditor have an influence on the amount of intellectual capital disclosure. However, this study did not find a positive effect on leverage, profitability and level of intellectual capital on the disclosure of intellectual capita

Pengaruh Pelayanan Sistem Online, Tarif, Dan Publikasi Terhadap Keputusan Pembelian Secara Online Tiket Kereta Api Relasi Semarang – Jakarta (Studi Kasus Pada PT.Kereta Api Indonesia DAOP IV Semarang Tawang)

PT.KAI is a transportation company that provides online purchase. High public interest for purchasing online ticket, make PT.KAI presenting the latest innovations in order to facilitate the users of the railway. This study aimed to determine the effect of an online system services, tariffs, and the publication of the decision purchasing train tickets online relationships Semarang and Jakarta. The type of this research is eksplanatory research with data collection tool is questionnaire. This study uses the 100 respondents who made a purchase train tickets online relationships Semarang and Jakarta. The sampling technique of this study was accidental sampling. The analysis instrument is validity test and reliability test. Data analysis that used is correlation coefficient, coefficient of determination, simple linear regression, t test, multiple linear regression, and F test.Based on the results of analysis show that in partial service online system contributes influence on purchasing decisions online by 14.4%, variable rates contributed influence on purchasing decisions online by 10.1% and publications variables contributing influence on purchasing decisions online at 8.1%. Simultaneously service online systems, tariffs, and publications contributing influence on purchasing decisions online at 21.2%. The conclusion of this study shows online system services, tariffs, and publications partially and simultaneously influence purchasing decisions online train tickets relation Semarang and Jakarta. Based on these results, PT.Kereta Api Indonesia DAOP IV Semarang must be able to maintain and continue to develop online systems services, the tariffs that were set according to the expected benefits for the consumer, and PT.KAI expected to increase the intensity of publications and information dissemination channel diversity

The Analysis on Factors Influencing Costumers to Do Shopping at Sriratu Supermarket Pemuda Branch Semarang

Along with the rise of people's daily need, numbers of small retail start to grow with its own characteristics. It results in a tight competition among retail outlets. To win the competition so that it won't be left by the consumers, those small retail should understand and fill the consumer's needed. One of the small retail in Semarang is Pasaraya Sri Ratu Pemuda Semarang. But nowadays in line with the increasing number of small retail it causes the decreasing of sales of Sri Ratu Pemuda year by years.The objective of this research is find out the influencing factors for consumers to shop at Pasaraya Sri Ratu Pemuda Semarang. This research used exploratory research. The technique of sampling is nonprobability sampling and incidental sampling. The sample of this research is about 100 people who visited and shopped at Pasaraya Sri Ratu Pemuda Semarang. The measurements scale used Likert scale. SPAS 20.0 is also used to help the analysis.For the result, it can be seen that the factor which influence the costumers to shop at Pasaraya Sri Ratu Pemuda Semarang include of price, product, location, service quality and other factors. The price factor variable is divided into two, they are primary price factor and secondary price factor. The product factor variable is divided into two, they are the main factor and product attribute factor. The location variable in this research analysis is getting reduced so one of the remaining factor is safety and location comfort factor. The service quality variable is divided into four factors, they are the ability of workers in giving service , the communication ability with consumer, physical and supporting facilities factor. The other variable is divided into two, they are utilitarian value and hedonic value.It is suggested that the company pay attention for some factors such as pricing strategy, providing variety of product line, increasing the service quality and supporting facilities so that the consumers feel comfortable in shopping

IDENTITAS VISUAL PARIWISATA KABUPATEN TEGAL

Pariwisata merupakan sektor ekonomi penting di Indonesia karena merupakan salah satu penyumbang devisa terbesar. Potensi pariwisata Indonesia yang tersebar hampir di seluruh wilayah Indonesia ini pun membuat tiap daerah ikut serta mengembangkan potensi wisatanya masing-masing. Termasuk kabupaten Tegal yang gencar melakukan promosi wisata sehingga kunjungan wisata pada tahun 2015 mengalami kenaikan yang signifikan. Hal tersebut mengindikasikan bahwa sudah saatnya kabupaten Tegal mem-branding pariwisatanya, namun pariwisata kabupaten Tegal belum memiliki identitas visual. Hal ini menjadi kendala karena identitas visual merupakan salah satu syarat penting dalam branding. Melalui observasi, studi pustaka, wawancara pada narasumber, kuisioner dan dokumen terkait, diperoleh data tentang objek wisata di kabupaten Tegal beserta kearifan lokalnya dan data pesaing sejenis, kemudian dianalisis dan merancang identitas visual pariwisata kabupaten Tegal yang akan mendukung keberhasilan promosi wisata yang telah dilakukan Dinas Pariwisata dan Kebudayaan kabupaten Tegal dalam upaya mem-branding pariwisata kabupaten Tegal. Perancangan Tugas Akhir ini akan membantu dalam pembentukan identitas visual pariwisata kabupaten Tegal untuk merepresentasikan potensi wisatanya. Selain itu, perancangan ini juga dapat menjadi langkah awal untuk meningkatkan pariwisata kabupaten Tegal

Sintesis Tio2-n/zeolit untuk Degradasi Metilen Biru

Penelitian ini dilakukan untuk sintesis fotokatalis yang dapat mendegradasi metilen biru. TiO2 dimodifikasi dengan penambahan dopan N dan didukung oleh zeolit sebagai pengemban. Sintesis TiO2-N/Zeolit dibuat dengan komposisi N dalam TiO2-N dengan perbandingan mol 20:2 dan 20:3 yang diimpregnasi kedalam zeolit. Fotokatalis hasil sintesis dikarakterisasi menggunakan spektrofotometer IR, spektrometer UV-Vis DR dan instrumen analisis ukuran partikel. Fotokatalis TiO2-N/zeolit sebanyak 50 mg diuji aktivitasnya menggunakan 25 mL larutan metilen biru 20 mg/L. Radiasi yang digunakan adalah sinar matahari dan sinar UV. Percobaan dalam kondisi gelap dilakukan sebagai kontrol. Filtrat larutan metilen biru setelah penyinaran diukur dengan menggunakan spektrofotometer UV-Vis pada λ= 664 nm untuk menentukan konsentrasi metilen biru. Hasil karakterisasi fotokatalis dengan FTIR menunjukkan terbentuknya ikatan Ti-N dalam permukaan zeolit dengan serapan 505,31-680,83 cm-1. Pengukuran energi celah pita menggunakan spektrometer UV-Vis DR menghasilkan energi celah pita TiO2, TiO2-N dan TiO2-N/zeolit secara berturut-turut yaitu 3,35 eV, 3,34 eV dan 3,33 eV. Ukuran diameter fotokatalis meningkat ketika diembankan kedalam zeolit

Indonesia’s Village Law: enabler or constraint for more accountable governance?

Village underdevelopment is considered a major contributor to Indonesia’s high levels of inequality. Law No.6 / 2014 (‘Village Law’) on villages’ governance and finance is regarded as the most progressive policy in the history of local governance in Indonesia, and has great potential for rural development. This study investigates the implementation of the Village Law, asking whether it is functioning as an enabler or a constraint for more accountable governance. Indonesian non-governmental organisation PATTIRO carried out the study and visited six villages, which were selected as examples of good practice in governance. The study finds that, overall, the law both enables and constrains positive changes towards more accountable governance. It is an enabler in that its stipulations have generally encouraged some village reforms, compared with the previous law, and has helped to increase national and district funds going to villages. But the law also constrains village governments from optimising their development programmes in various ways, including by imposing a complex reporting burden. It fails to define roles and responsibilities clearly and accurately, perpetuating ambiguities that impede better functioning and accountability. Citizen participation within the framework of the law is also not optimum: first the law does not enable all village citizens to monitor village elections; second, there are restrictions on who can participate in village forums (Musdes); third, implementation of the law limits the authority of ‘the village’, subordinating it to district government for governance and finance. Based on these findings, PATTIRO offered recommendations for different government authorities for strengthening the Village Law’s implementation and has created research uptake spaces to share knowledge and practical experience of implementing the Village Law.DFIDUSAIDSidaOmidyar Networ