A Model of Mixed Strategic Orientations Based on Environment in Achieving a Tough Performance of MSMEs

This study aims to design a model in achieving superior performance of MSMEs. The mixed strategic orientations of demography, economy and cultural values are used to design this model. The mixed strategic orientations consist of customer, competitor and innovation orientations. Demographic variables consist of age, experience and education. Economic variables consist of government, price, income and growth. Cultural value variables consist of Javanese, Chinese and Padang cultural values. Customer orientation variables have an antecedent variable that consist of entrepreneurship, reward and learning. The change orientation variable moderates the customer and competitor orientations to the innovation orientation. Variable of competitive advantage mediates customer and competitor orientations on MSMEs’ performance. The population of this study consists of food MSMEs in Central Java. The 750 samples are chosen with convenient sampling technique. Data analysis mrthod used the Cross-tab Analysis and Structural Equation Model (SEM). The result of this research is a model explaining that demography, economy and cultural values influence antecedent variables of customer orientation, dimension of strategic orientations and organizational performance. The antecedent variables affect customer orientation; the dimension of strategic orientations affects performance; Variable of change of capacity unmoderates customer and competitor orientations on innovation orientation. Variable of competitive advantage unmediates customer, innovation and competitor orientations on performance. An abstract should accompany each manuscript; it should be completely self-consistent (i.e., with no figure, table, equation or reference citations), not exceeding 250 words and written as a single paragraph

A MODEL OF MIXED STRATEGIC ORIENTATIONS BASED ON ENVIRONMENT IN ACHIEVING ATOUGH PERFORMANCE OF SMEs

Abstract: This study aims to design a model in achieving superior performance of MSMEs. The mixed strategic orientations of demography, economy and cultural values are used to design this model. The population of this study consists offood MSMEs in Central Java. The 750 samples are chosen with convenient sampling technique. Data analysis method used the Crosstab Analysis and Structural Equation Model (SEM). The result of this research is a model explaining that demography, economy and cultural values influence antecedent variables of customer orientation, dimension of strategic orientations and organizational performance. The antecedent variables affect customer orientation; the dimension of strategic orientations affects performance; Variable of change of capacity unmoderated customer and competitor orientations on innovation orientation. Variable of competitive advantage unmediated customerand competitor orientations on performance. Keywords: Mixed strategic orientations, Demography, Economy, Cultural values, Performanc

Analisis Penerapan Standar Akutansi Keuangan Untuk Entitas Tanpa Akuntabilitas Publik (SAK – ETAP) ‎‎(Studi Kasus UMKM Batik Aksara Incung Kerinci)‎

Penelitian ini bertujuan untuk menganalisis laporan keuangan yang dibuat UMKM Batik Aksara Incung Kerinci. Mengingat batik sudah dimmasukkan kedalam 76 warisan budaya tak benda oleh UNESCO, untuk tetap menjaga kelestariannya tentu UMKM harus Batik harus delengkapi laporan keuangan yang sesuai standar laporan keuangan untuk entitas tanpa akuntabilitas publik (SAK –ETAP). Analisis data dalam penelitian ini menggunakan model Miles dan Huberman,  pnegambilan data dengan cara observasi, wawancara dan dokumnetasi. Hasil penelitian ini menunjukan bahwa UMKM Batik Aksara Incung belum menerapkan laporan keuangan SAK ETAP, kendala yang dihadapi dalam pnerapan SAK ETAP adalah ketidak tauan UMKM atas Standar tersebut, seta kurangnya sosialisasi dari pemerintah atau instansi terkait standar tersebut. Kata Kunci:   Akuntansi, UMKM, SAK-ETA

Analisis Perbandingan Tingkat Kesehatan Bank Berdasarkan Risk Profile, Good Corporate Governance, Earnings Dan Capital (Rgec)Pada Bank Bumn dan Swasta (Studi Pada Bank BUMN dan Swasta yang Terdaftar di BEI Tahun 2012-2014)

Bank Indonesia issued regulation on the rating of commercial banks based on PBI No. 13/1/PBI/2011 using RGEC methods that include these components: Risk profile, Good Corporate Governance (GCG), Earnings and Capital. This research aims to determine the condition of commercial banks are in very healthy condition, healthy condition or quite healthy condition, and comparing the level of health in the state-owned commercial bank with the national private-owned bank foreign exchange. The researcher measured the ratio of the bank using three assessment factors: Risk profile using NPL and LDR ratio, Earnings using ROA and NIM ratio and Capital using CAR ratio. The research was conducted on the four State-Owned Commercial Banks and twenty two National Private-Owned Commercial Bank Foreign Exchange as sample. This study shows that the total overall ratio (NPL, LDR, ROA, NIM, CAR) in the year 2012-2014 to the National Private-Owned Commercial Bank Foreign Exchange higher than the State-Owned Commercial Banks

PERSEPSI MAHASISWA ATAS KEGIATAN MERDEKA BELAJAR KAMPUS MERDEKA (MBKM) DI LINGKUNGAN PRODI AKUNTANSI UNIKOM

The purpose of this study was to examine student perceptions of the Merdeka Belajar Kampus Merdeka (MBKM) policy, which intends to create a superior generation with a high level of creativity, inovative ideas, and ready to learn under any conditions. The MBKM policy provides opportunities and freedom for students to choose programs and activities to gain knowledge and a different academic atmosphere, to enrich their knowledge and skills. This research is descriptive quantitative in nature. The respondents in this study were 257 active students of the Unikom Accounting Study Program. The results showed that most students had a good and positive understanding of MBKM policy and the benefit in the forms of improved hard and soft skills, regardless of the challenges. For future advancement, the university needs to continuously socialize and facilitate the University's MBKM policy implementation.   Penelitian ini bertujuan untuk mengkaji persepsi mahasiswa atas kegiatan Merdeka Belajar Kampus Merdeka (MBKM) untuk menciptakan generasi unggul dengan kreativitas, ide, inovasi dan siap belajar hal baru. Kebijakan MBKM ini memberikan peluang kepada mahasiswa untuk mengembangkan potensi diri, memilih lingkungan kampus untuk menimba ilmu sehingga untuk menemukan atmosfer akademik yang berbeda untuk memperkaya pengetahuan dan skills. Jenis penelitian ini adalah penelitian deskriptif kuantitatif. Populasi dan sampel pada penelitian ini adalah 257 mahasiswa aktif Program Studi Akuntansi Unikom. Hasil penelitian menunjukkan bahwa sebagian besar mahasiswa telah memahami kebijakan dan program MBKM serta manfaatnya dalam memberikan tantangan dan kesempatan bagi mahasiswa untuk pengembangan inovasi, kreativitas, kapasitas, kepribadian, serta terbentuknya hard skills dan soft skills mahasiswa. Untuk pelaksanaan ke depan universitas secara berkesinambungan perlu melakukan sosialisasi dan fasilitasi MBKM dengan lebih intens

Majalah SMK bisa-hebat edisi kedua

Berpikir kritis bagi guru dan siswa SMK, sudah tidak bisa ditawar. Sekarang sudah eranya teknologi, baik siswa maupun guru dituntut dapat bersama-sama menjalani proses belajar dan mengajar dengan tetap berpikir sebelum bertindak dan kritis sesuai kompetensi yang dimiliki menghadapi abad 21

IMPLEMENTATION OF CHILD-FRIENDLY SHOWS THROUGH SCHOOL TV CHANNELS

Early childhood education according to its goals must be able to cultivate character, talent, and mental and physical conditions and teach them about understanding, peace, gender equality, and friendship between people while respecting their own culture and that of others. In line with this, of course, schools must ensure that children's rights to develop their interests, character, and self-confidence can be accommodated through activities carried out at school. To facilitate this problem, the existence of a School TV channel program can be the solution. Writing this article aims to find out the implementation in providing children-friendly shows through the School TV channel. The method used is a qualitative method with observation techniques and data collection in the form of information about the benefits of school TV channels for students, teachers, and parents. The results obtained show that the existence of School TV provides many benefits, especially for students in growing self-confidence, developing creativity, and limiting children's access to inappropriate information due to the development of an unrestricted flow of information. The right of children to get appropriate/child-friendly broadcasts will be fulfilled with information and educational services that are safe and follow their needs and age development because they are facilitated by their schools

In vitro study: Soybean meal substitution with maggot on sheep digestibility and rumen fermentation

The in vitro study aimed to evaluate the utilization of maggot flour from selected substrates as a substitute for soybean meal in sheep rations on digestibility and rumen fermentation in vitro. Maggot were reared using three different substrates i.e., sheep feces, household waste and bread waste. The BSF maggot product with feces substrate showed the highest protein was used in this study. The treatments in this study were T1=100% soybean meal, T2=50% soybean meal + 50% maggot flour, T3=100% maggot flour. In vitro rumen fermentation and digestibility were conducted and the parameters were pH, NH3, volatile fatty acid (VFA), dry matter digestibility (DMD) and organic matter digestibility (OMD). Maggot rearing data were presented descriptively while the in vitro data were analyzed using analysis of variance. The result showed that the treatments had no significant effect (P>0.05) on pH, VFA, DMD and OMD, but replacement of soybean meal (100% maggot flour) affected NH3 production. The utilization of maggot as a substitute for soybean meal in sheep ration did not have a negative impact on in vitro fermentability and rumen digestibility