EVALUASI KEMAMPUAN MENGHASILKAN LABA STUDI KASUS PADA PERUSAHAAN TEGEL “MITRA” DI MOJOLABAN SUKOHARJO

Di dalam proses pengambilan suatu keputusan diperlukan informasi untuk menambah pengetahuan. Informasi merupakan komoditi yang sangat berharga. Adapun informasi terdiri dari suatu fakta, data, observasi, persepsi atau suatu lainnya yang menambah pengetahuan. Maka dengan adanya informasi akan menempatkan suatu perusahaan lebih fleksibel dalam menghadapi perkembangan ekonomi yang semakin kompleks. Informasi akuntansi dapat ditetapkan untuk melakukan pengukuran prestasi ekonomi perusahaan, karena di dalam informasi akuntansi mencantumkan seluruh pendapatan, biaya, dan aktiva. Di dalam menghasilkan laba perusahaan selama tahun 2009 kurang optimal, terbukti penilaian prestasi perusahaan dengan menggunakan informasi akuntansi menunjukkan nilai besaran ROI sebesar 11 %.Sehingga terjadi penyimpangan 9 %dari yang ditargetkan sebesar 20%. Ini merupakan penyimpangan yang kurang menguntungkan bagi perusahaan. Di dalam hasil analisis dapat diketahui bahwa prestasi perusahaan menunjukkan probabilitas penyimpangan biaya out of control sebesar 0.02 lebih besar dari probabilitas biaya investigasi dan manfaat sebesar 0.003. Ini menunjukkan bahwa prestasi ekonomi yang di capai perusahaan kurang sesuai dengan yang diharapkan. Kesimpulan :Apabila perusahaan tidak mengadakan penyelidikan mengenai penyimpangan tersebut akan menimbulkan kerugian, karena probabilitas biaya investigasi dan manfaat yang di peroleh lebih kecil dibanding dengan probabilitas biaya out of controlnya. Maka akan menimbulkan kerugian

Penciptaan Islamic Learning Community Pada Masyarakat Urban

Increasing the quality of human resources required a change in mental attitude of individuals and the creation and organization of a conducive learning environment. The process can be done with the creation of community learning. Learning community understands the concept of man as the figure of the learner (Learner), which puts the act of his life studying the totality of the scheme, not just in schools, universities and other educational institutions, but also within families and the general public. Mental construct of society is unwilling or lazy to learn to study hard or mentally as a human learner, not just by relying on internal change of their individual. Organizing the learning environment to be conducive to the establishment is a necessity that the learning environment. Learning environment that is expected to manifest both in the schools, families and communities. And through the creation of Islamic Learning Community is expected that the process of internalization of Islamic values ​​in society through the container and the behavior of religious activities in the community

Aktualisasi Sistem Nilai Dalam Budaya Organisasi Pada Madrasah Berprestasi Di Kota Malang

Providing education in both public and private schools can\u27t be separated from values, behavioral norms, beliefs and culture. Moreover, the schools run by religious foundations that nuance of course not merely seen as worldly matters, but also practice ukhrowi (religious), then the understanding of course can\u27t be separated from values of religious teachings. The values found in the organizational culture at the Madrasah achievers in Malang include: (a) the basic values of Islam which include: Tauhid (Oneness of Allah); worship (devotion) and the unity between the world of the Hereafter, (b) the values of citizens schools which include: jihad (struggle); trust (responsibility); sincere; ikhsan (quality); discipline; exemplary; brotherhood and kinship and values of students in academic increase

Studi Analisis Integrasi Nilai-Nilai Moderasi Beragama dalam Buku Ajar Pendidikan Agama Islam dan Budi Pekerti Kelas II Sekolah Dasar Edisi Revisi Tahun 2017

The rise of radicalism and extremism has recently prompted the Ministry of Religion to promote a program of religious moderation in every line of social life. In the field of education, for example, the values of religious moderation are integrated into certain subjects such as Islamic Religious Education and Moral Character. This research attempts to analyze the values of moderation that are integrated into the 2017 Revised Edition of PAI and Budi Pekerti textbooks for Class II SD. The data were obtained through a literature review from primary sources, namely textbooks, and secondary sources in the form of related literature as support. The results of the study show that the integration of religious moderation values in this PAI textbook covers all aspects, starting from core competencies, basic competencies, and subject matter. Strategies and approaches, picture illustrations, and evaluations contained in textbooks are also oriented towards forming an attitude of moderation in students. The research concludes that the values of moderation that are integrated in this textbook can be understood, and it would be better if they were refined again in the future

Total Transformative Learning Model in Child-Friendly School

This study aims to analyze about; 1) the profile of child-friendly schools in Indonesia, 2) the child-friendly school management model, and 3) the challenges of implementing child-friendly-based management models. A case study qualitative approach with a multi-site design is used in this study. The sites studied selected child-friendly schools representing various levels in Indonesia to obtain comprehensive data. The results showed that the management of child-friendly schools was carried out according to the process, namely planning, organizing, implementing, and supervising the implementation of safe, comfortable, healthy schools, free from acts of violence and discrimination, free to express opinions and participate in making decisions according to their capacity achievement of educational goals. Although the management model developed has different approaches and styles, it refers to a holistic management model that integrates the Total Quality Management Model and the Total Transformative Learning Model. Its main characteristics are sustainable development, growing awareness, and how collegial works. Meanwhile, the challenges faced in implementing Child-Friendly Schools are related to efforts to raise awareness of school residents and parents in forming a mindset according to the Child-Friendly School concept

Code Switching in Sigapokna Language Uttered by Minangkabau People in Sigapokna, Mentawai

This research contains the title "Code Switching in Sigapokna language changed by Minangkabau people in Sigapokna" viewed from a structuralism perspective, this research discusses language contact occurring in bilingual or multilingual communities, because in this society it uses more than one language. The occurrence of language code switching in Sigapokna is due to the mixing of two languages ​​between the Sigapokna language and the Minangkabau language, native speakers of the Minangkabau people who settled in Sigapokna. Limited to some basic ideas related to observation into three questions as follows: (1) What is the form of code switching in the Sigapokna language, (2) What is the Sigapokna matrix in Minangkabau speakers, (3) What are the causes of code switching in the Sigapokna language. used is from Nababan about sociolinguistics used to answer the purpose of this research. For data analysis methods, the research used is a qualitative and quantitative approach. This approach emphasizes the meaning and understanding of the mind, reasoning, definitions of certain situations (in some contexts), more to examine matters relating to daily life such as the culture of an area. The purpose of research is usually related to practical matters. Data analysis is also a process of simplifying data into forms that are easier to read and interpret to look for broader meanings and implications from the results of research over language codes in Sigapokna. Data collection techniques in this research, to get the data and information needed, researchers used literature research techniques. In literature studies, researchers use techniques that are played with interviews and record data, materials, or references related to the problem and purpose of the research. Using library research techniques in finding data relevant to the subject of analysis. From the data collected amounted to 563. Data in the Minangkabau language form was mixed with 280 and the language while in the Sigapokna language form was 283. From the collection, the matrix language was 280/283×100% of the Minangkabau language. Sigapokna language is mixed with Minangkabau 283 so, it can be concluded that the mixed Sigapokna language is 283/280 × 100%. The occurrence of language contacts or code switching depends on the location or where someone lives. If someone is in an area with different languages ​​and cultures, there will automatically be a code transfer between the speaker, the speech partner and the speech partner in order to avoid a misunderstanding. From the conclusion of the code switching data above, native Minangkabau speakers are more dominant using the Sigapokna language

The Economic Value of Predicting Stock Index Returns and Volatility.

In this paper, we analyze the economic value of predicting index returns as well as volatility. On the basis of fairly simple linear models, estimated recursively, we produce genuine out-of-sample forecasts for the return on the S\&P 500 index and its volatility. Using monthly data from 1954 to 1998, we test the statistical significance of return and volatility predictability and examine the economic value of a number of alternative trading strategies. We find strong evidence for market timing in both returns and volatility. Joint tests indicate no dependence between return and volatility timing, while it appears easier to forecast returns when volatility is high. For a mean-variance investor, this predictability is economically profitable, even if short sales are not allowed and transaction costs are quite large.

Evaluating Portfolio Value-at-Risk using Semi-Parametric GARCH Models

In this paper we examine the usefulness of multivariate semi-parametric GARCH models for portfolio selection under a Value-at-Risk (VaR) constraint. First, we specify and estimate several alternative multivariate GARCH models for daily returns on the S&P 500 and Nasdaq indexes. Examining the within sample VaRs of a set of given portfolios shows that the semi-parametric model performs uniformly well, while parametric models in several cases have unacceptable failure rates. Interestingly, distributional assumptions appear to have a much larger impact on the performance of the VaR estimates than the particular parametric specification chosen for the GARCH equations. Finally, we examine the economic value of the multivariate GARCH models by determining optimal portfolios based on maximizing expected returns subject to a VaR constraint, over a period of 500 consecutive days. Again, the superiority and robustness of the semi-parametric model is confirmed.multivariate GARCH, semi-parametric estimation, Value-at-Risk, asset allocation.

Evaluating Portfolio Value-at-Risk using Semi-Parametric GARCH Models

In this paper we examine the usefulness of multivariate semi-parametric GARCH models for portfolio selection under a Value-at-Risk (VaR) constraint. First, we specify and estimate several alternative multivariate GARCH models for daily returns on the S\&P 500 and Nasdaq indexes. Examining the within sample VaRs of a set of given portfolios shows that the semi-parametric model performs uniformly well, while parametric models in several cases have unacceptable failure rates. Interestingly, distributional assumptions appear to have a much larger impact on the performance of the VaR estimates than the particular parametric specification chosen for the GARCH equations. Finally, we examine the economic value of the multivariate GARCH models by determining optimal portfolios based on maximizing expected returns subject to a VaR constraint, over a period of 500 consecutive days. Again, the superiority and robustness of the semi-parametric model is confirmedmultivariate GARCH, semi-parametric estimation, Value-at-Risk, asset allocation