PENGARUH EARNINGS MANAGEMENT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2008-2011)

Penelitian ini bertujuan menguji pengaruh earnings management terhadap pengungkapan Corporate Social Responsibility serta mekanisme corporate governance dalam memoderasi pengaruh antara earnings management dengan pengungkapan CSR. Mekanisme corporate governance pada penelitian ini diukur dengan proporsi komisaris independen, jumlah komite audit, kepemilikan institusional dan kepemilikan manajerial. Sedangkan untuk earnings management diukur dengan menggunakan discretionary accrual serta pengungkapan CSR diukur dengan menggunakan Corporate Social Disclosure Index (CSDI) berdasarkan item standar pelaporan Global Reporting Initiative (GRI) yang diungkapkan pada laporan tahunan perusahaan. Penelitian ini menggunakan sampel perusahaan manufaktur selama tahun 2008-2011, dengan menggunakan metode purposive sampling, diperoleh 104 sampel. Data yang digunakan diperoleh dari laporan tahunan dan laporan berkelanjutan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Dengan menggunakan metode purposive sampling, diperoleh 104 sampel. Hasil dari pengujian menunjukkan bahwa terdapat pengaruh positif signifikan antara earnings management terhadap pengungkapan CSR. Komisaris independen dan kepemilikan institusional memoderasi pengaruh earnings management terhadap pengungkapan CSR. Komite audit dan kepemilikan manajerial tidak memoderasi pengaruh earnings management terhadap pengungkapan CSR

KORUPSI DAN KEMISKINAN DI INDONESIA

ABSTRAKJudul:Korupsi dan Kemiskinan di IndonesiaPenulis:Ruhul HaifaNIM:1401101010101Fakultas/Jurusan:Ekonomi dan Bisnis/Ekonomi PembangunanPembimbing:M. Ilhamsyah Siregar, S.E., M.A.Konsentrasi:Ekonomi PublikPenelitian ini bertujuan untuk menganalisis hubungan antara korupsi dengan kemiskinan dan hubungan dua arah antara korupsi dengan kemiskinan. Metode yang digunakan dalam penelitian ini adalah metode analisis kuantitatif dengan menggunakan model Autoregressive Distributed Lag (ARDL). Data yang digunakan adalah data seri waktu tahun 1996 hingga 2017. Variabel yang digunakan adalah Indeks Persepsi Korupsi atau Corruption Perception Index (CPI) yang diterbitkan oleh Transparency International, dan Rasio Tingkat Kemiskinan yang bersumber dari World Bank. Hasil penelitian menunjukkan bahwa ada hubungan yang positif dan signifikan antara korupsi dan kemiskinan di Indonesia. Hubungan tersebut juga berlaku dalam jangka pendek dan dalam jangka panjang. Dari hasil penelitian juga ditemukan indikasi yang kuat adanya hubungan dua arah antara korupsi dan kemiskinan. Implikasi dari penelitian ini adalah bahwa pengambil keputusan di Indonesia perlu untuk senantiasa meningkatkan persepsi korupsi Indonesia dengan cara meningkatkan pengawasan, meningkatkan kualitas tata kelola pemerintah dan menegakkan hukum untuk meningkatkan persepsi korupsi Indonesia. Kata Kunci: Korupsi, Kemiskinan, Hubungan Dua Arah, ARDL, Indonesia

A COMPARATIVE STUDY BETWEEN STUDENTS’ MOTIVATION AND THEIR ACHIEVEMENT IN LEARNING MATHEMATIC THROUGH LISTENING TO CANON IN D MAJOR (PIANO) AND CONCERTO (PIANO AND ORCHESTRA) NO 1 IN B FLAT MINOR AT EIGHTH CLASS SMP NEGERI 1 SUMBER KABUPATEN CIREBON

Haifa Zahra.A Comparative Study Between Students Motivation And Their Achievement In Learning Mathematic Through Listening To Canon In D Major (Piano) And Concerto (Piano And Orchestra) No 1 In B Flat Minor At Eighth Class SMP Negeri 1 Sumber Kabupaten Cirebon. Mathematics is one of important things in the world. Everyone wants to get the best education about it for increasing their knowledge. But to get it, all of people especially for students at every level of education had to spend long time. It is because of sense boredom in the learning process that could decrease learning achievement. So that, many teachers offered some teaching techniques to arise student’s motivation that could improve their achievement. One of those techniques is listening music during learning process. Many education experts said that music is one way of increasing respond of brain stimulation. It was proven by their research about music. The purpose of this research is to know: 1) whether there is a significant influence of listening to Canon in D Major (Piano) on student’s learning motivation 2) whether there is a significant influence of listening to Canon in D Major (Piano) on mathematics learning achievement 3) whether there is a significant influence of listening to Canon in D Major (Piano) on both students learning motivation mathematics learning achievement 4) whether there is a significant influence of listening to Concerto (Piano and Orchestra) No 1 In B Flat Minor on student’s learning motivation 5) whether there is a significant influence of listening to Concerto (Piano and Orchestra) No 1 In B Flat Minor on mathematics learning achievement 6) whether there is a significant comparative of listening to Canon in D Major (Piano) and Concerto (Piano and Orchestra) No 1 In B Flat Minor on student’s learning motivation 7) whether there is a significant influence of listening to Canon in D Major (Piano) and Concerto (Piano and Orchestra) No 1 In B Flat Minor on mathematics learning achievement. And the frame of thinking in this research is about learning process. The entertaining and fun learning process will affect students’ psychology and make their feeling are more comfortable to learn. The feeling will give the extrinsic motivation and affects learning achievement. Then, this music will be correlated with student motivation and their achievement in mathematics learning and also compared between them. It is a comparative research. Population of this research is all students in class VIII SMPN 1 Sumber Kabupaten Cirebon in the second semester by eight classes and each of them is 28 students. The sample of this research is class VIII E and VIII H are numbered 54 students by random sampling technique. The collecting data are by questionnaire and test method. Analysis techniques are path analysis, spearman rank correlation coefficient, and kruskal-wallis test. The result of this research is: on significance level 0.05, first hypothesis; there is a significant influence of listening to Canon in D Major (Piano) on student’s learning motivation. Second hypothesis; there is no a significant influence of listening to Canon in D Major (Piano) on mathematics learning achievement. Third hypothesis; there is a significant influence of listening to Canon in D Major (Piano) on both students learning motivation mathematics learning achievement. Forth hypothesis; there is no a significant influence of listening to Concerto (Piano and Orchestra) No 1 In B Flat Minor on student’s learning motivation. Fifth hypothesis; there is no a significant influence of listening to Concerto (Piano and Orchestra) No 1 In B Flat Minor on mathematics learning achievement. Sixth hypothesis is; there is no a significant comparative of listening to Canon in D Major (Piano) and Concerto (Piano and Orchestra) No 1 In B Flat Minor on student’s learning motivation. Seventh hypothesis is; there is a significant influence of listening to Canon in D Major (Piano) and Concerto (Piano and Orchestra) No 1 In B Flat Minor on mathematics learning achievemen

The Effect of Using Computer Technology Tools to Enhance the Teaching-Learning Process in CAD-CAM-CNC Module in Mechanical Engineering Subject Area

This study presents the evaluation of Computer Assisted Learning (CAL) package included in the teaching and learning methodology of computer aided design- computer aided design - computer numerical control (CAD-CAM-CNC) module. Three groups of students with similar pre-abilities were exposed to three different teaching learning methodologies.The effectiveness of these three methods was determined by questionnaires completed by the students and collected by first author. Their answers were analysed quantitatively and qualitatively. The various categories used in the questionnaire was student’s attitudes towards learning CAD-CAM-CNC subjects, students’ opinions about their lecturers approaches to teaching process, students’ opinions and views about various aspects the CAD-CAM-CNC. The study concludes that the students taught with a combination of CAL package and traditional methods were more effective, efficient and satisfied with their learning experiences. So the proposed hybrid learning method (CAI plus traditional teaching method) is most suited for CAD-CAM-CNC teaching. Computer Technology; Computer-Assisted Instruction (CAI); Computer Assisted Learning (CAL); Computer Aided Design (CAD); Computer Aided Manufacturing (CAM); Computer Numerical Control (CNC)

TINGKAT EFEKTIVITAS PENERAPAN REGULASI PENGISIAN LOGBOOK PENANGKAPAN IKAN PADA KAPAL ? 60 GT DI PELABUHAN PERIKANAN SAMUDERA LAMPULO

ABSTRAKPenerapan regulasi logbook penangkapan ikan bertujuan sebagai salah satu strategi pengumpulan data yang benar dan relevan dalam mengumpulkan data statistik perikanan. Tingkat pemahaman dan kepatuhan nelayan saat mengisi form logbook merupakan acuan dalam menentukan keberhasilan dan tingkat efektivitas penerapan regulasi logbook di Pelabuhan Perikanan Samudera (PPS) Lampulo. Penelitian ini bertujuan untuk memetakan permasalahan dan menilai tingkat efektivitas dalam penerapan regulasi logbook penangkapan ikan berdasarkan Permen-KP. No.PER.48/MEN/, dan memetakan strategi dalam penerapan regulasi logbook penangkapan ikan di PPS Lampulo. Penelitian ini dilakukan pada 20 Februari hingga Juni 2018 yang bertempat di PPS Lampulo. Jumlah responden pada penelitian ini adalah 38 orang, yang terdiri dari nakhoda dan anak buah kapal yang berukuran ?60 GT serta petugas logbook di PPS Lampulo. Metode pengambilan data yang digunakan adalah secara sensus, sedangkan metode analisis data yang digunakan adalah pengukuran tingkat efektivitas dan analisis SWOT (strenght, weakness, opportunity, threath). Hasil penelitian yang diperoleh menunjukkan permasalahan yang terdapat pada regulasi logbook penangkapan ikan diantaranya ialah: data yang diisi oleh nelayan tidak lengkap, aplikasi e-logbook sering error, pengisian form logbook rumit, pengisian form logbook kurang valid, nelayan menganggap regulasi logbook tidak penting, dan pengisian form logbook tidak sesuai prosedur. Tingkat efektivitas penerapan regulasi logbook penangkapan ikan di PPS Lampulo dianggap kurang efektif dengan nilai 64%, sehingga dapat menerapkan strategi S-O (Strenght-Opportunity) untuk mengatasi permasalahan yang ada. Strategi yang dapat diterapkan meliputi: memperkuat aturan dan sanksi untuk meningkatkan kepatuhan nelayan dalam menjalankan regulasi, memanfaatkan kerja sama antara nelayan dan pemerintah untuk mensosialisasikan pentingnya regulasi logbook dan manfaatnya, dan mengisi form logbook penangkapan ikan dengan akurat untuk meningkatkan kualitas data PPS Lampulo sebagai sentra perikanan terbesar Aceh.Kata kunci: logbook, efektivitas, regulasi.ABSTRACTThe implementation of fishing logbook regulation aims as one of proper and relevant collecting data strategies in collecting fishery statistical data. The level of understanding and compliance of fishermen when filling out the logbook form is a reference in determining the success and effectiveness of the application of logbook regulation in the Port of Fisheries of Ocean (PPS) Lampulo. This study aims to map the issues and assess the level of effectiveness in the implementation of logbook fishing regulation based on the PERMEN-KP. No.PER.48 / MEN /2014, and its strategies in the implementation of logbook regulation of fishing in PPS Lampulo. This research was conducted from February 20 until June 2018 which was held in PPS Lampulo. Respondents in this study were 38 people, which consists of captain, ship skipper with size ?60 GT, and logbook officer in PPS Lampulo. The method of data collection was census, and it was analyzed by measurement of effectiveness level and SWOT (strenght, weakness, opportunity, threath) analysis. The result of the research showed that the problems found in fishing logbook regulations included: data filled by fishermen is incomplete, e-logbook application is often error, filling in the logbook form is complicated, filling in the logbook form is not valid, fishermen consider the logbook regulation not important, and filling in the logbook form is not according to the procedure. The level of effectiveness of the application of fishing logbook regulations in PPS Lampulo is considered to be less effective with a value of 64%, so Strenght-Opportunity strategy (S-O) should be applied to overcome the existing problems. Strategies that can be applied included: strengthen rules and sanctions to improve fisherman compliance in carrying out regulations, utilize cooperation between fisherman and the government to socialize the importance of logbook regulation and the benefits, fill out the fishing logbook form accurately to improve the quality of Lampulo fishing port data quality as the biggest fishery center. Keywords: logbooks, effectivenes, regulation

PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT, SUPPLY CHAIN MANAGEMENT, DAN ORIENTASI KEWIRAUSAHAAN TERHADAP KINERJA OPERASI (Studi pada Pengrajin Tas di Sentra Industri Tas Ciampea, Kabupaten Bogor)

The production processes are closely related to operations management. Operations management is the key driver of production processes, therefore, operational performance is fundamental for the sustainability of the company. Various production problems which encountered most of bags manufacturer in Ciampea, Bogor Regency, indicates the need for further study. This study purpose is to analyze the impact of Total Quality Management, Supply Chain Management, and entrepreneurial orientation on operational performance. Data collection technique used in this study are questionnaire. The sample is selected using simple random sampling technique and the number of respondents selected is 58 respondents. To analyze the impact of independent variables on dependent variable, multiple linier regression analysis is used. The result of this study showed that Total Quality Management have positive impact on operational performance (first hypothesis accepted). The second hypothesis which state that Supply Chain Management have positive impact on operational performance is accepted as well. The third hypothesis which state that entrepreneurial orientation have positive impact on operational performance is accepted. The coefficient of determination test result stated that all three independent variables have an impact of 53% on operational performance. Bag manufacturers in Ciampea, Bogor Regency are recommended to develop their employee, integrate with suppliers, and not too depend on intermediary traders

FAKTOR-FAKTOR YANG BERHUBUNGAN DENGAN PERILAKU MEROKOK SOPIR BUS AKAP DI TERMINAL TERBOYO KOTA SEMARANG

Sopir bus adalah pekerjaan yang banyak menghabiskan waktu di lalu lintas kota. Selain itu pekerjaan ini rentan untuk mendapatkan masalah-masalah kesehatan yang diakibatkan oleh perilaku yang tidak sehat, diantaranya seperti kebiasaan merokok. Hasil penelitian Lembaga Penanggulangan Masalah Merokok (LM3) dan Yayasan Pemberdayaan Konsumen Kesehatan Indonesia (YPKKI) terhadap 1.586 sopir dan kernet angkutan kota di lima kota di Indonesia memperlihatkan bahwa 82,2% diantaranya merokok. Tujuan penelitian ini adalah untuk menganalisis faktor-faktor yang berhubungan dengan perilaku merokok sopir bus Akap di terminal Terboyo. Jenis penelitian ini adalah studi kuantitatif dengan pendekatan cross sectional di mana populasinya adalah sopir bus Akap yang merokok di terminal Terboyo. Sampel diambil sejumlah 81 orang dengan teknik proportional random sampling. Analisis data menggunakan analisis univariat dan bivariat dengan uji statistik Chie-Square (taraf signifikasi 0.05). Berdasarkan hasil penelitian, didapatkan bahwa para sopir dengan kategori perokok berat sebanyak 79%. Hasil uji Chi-square menunjukkan bahwa faktor yang berhubungan dengan perilaku merokok sopir bus Akap diterminal terboyo adalah pengetahuan (p-value 0.041), ketersediaan rokok (p-value 0.001), keterjangkauan rokok (p-value 0.002), kebijakan Kawasan Tanpa Rokok (p-value 0.002) dan dukungan teman (p-value 0.008). Hasil penelitian menunjukan bahwa perilaku merokok dapat dipengaruhi oleh berbagai faktor baik faktor internal maupun faktor ekternal. Dalam penelitian ini pengaruh faktor eksternal lebih mendominasi terhadap perilaku merokok sopir bus Akap antaralain adanya ketersediaan rokok, keterjangkauan rokok, kebijakan tentang Kawasan Tanpa Rokok dan adanya dukungan dari teman. Sedangkan umur, tingkat pendidikan, pendapatan, sikap dan dukungan keluarga tidak ada hubungan dengan perilaku merokok sopir bus Akap. Kata Kunci: Rokok, perilaku merokok, Sopi