PERANAN KUALITAS AUDIT DALAM HUBUNGAN KEPEMILIKAN MANAJEMEN DAN INFORMATF LABA PERUSAHAAN NON-KEUANGAN INDONESIA

This research aimed to determine the effect of management ownership to the informativeness of accounting earnings, with the quality of audit as moderating. The sample consisted of 110 firms (non-financial) listed at Indonesia Stock Exchange from 2012 - 2014 by using a purposive sampling method. The theory in this research is signalling theory. And proxy of the informativeness of accounting earnings is earnings response coefficient (ERC).The results of this research showed the effect of management ownership didn’t negative to the informativeness of accounting earnings. Then, the quality of audit (dummy variable) found moderating the effect of management ownership to the informativeness of accounting earnings

Dampak Sertifikasi Terhadap Kinerja Guru di SD Negeri Sendangwungu 2 Kecamatan Banjarejo, Kabupaten Blora Tahun Ajaran 2011/2012

Sertifikasi merupakan salah satu usaha pemerintah dalam meningkatkan profesionalisme kinerja guru dalam mengemban amanat sebagai pendidik dalam satuan pendidikan. Guru yang benar-benar memiliki kompetensi, maka ia akan memiliki kinerja yang baik.. Hal inilah yang dilakukan oleh guru di SD Negeri Sendangwungu 2 Kecamatan Baanjarejo, Kabupaten Blora bahwa beberapa diantara guru yang ada telah mengikuti sertifikasi guna meningkatkan kinerjanya. SD Negeri Sendangwungu 2 merupakan salah satu sekolah yang mengutamakan kualitas pendidikan, sehingga guru-guru di SD Negeri Sendangwungu 2 tersebut diberi fasilitas berupa sarana dan prasarana serta pelatihan-pelatihan yang bertujuan untuk meningkatkan kinerjanya sebagai tenaga pendidik. Dari sinilah, penulis tertarik untuk melakukan penelitian terkait usaha peningkatan kualitas pendidikan di SD Negeri Sendangwungu 2 Kecamatan Banjarejo. Dengan demikian penulis mengambil judul “Dampak Sertifikasi Terhadap Kinerja Guru di SD Negeri Sendangwungu 2 Kecamatan Banjarejo Kabupaten Blora Tahun Pelajaran 2011/2012”. Masalah yang diangkat dalam penelitian ini adalah adakah dampak sertifikasi terhadap kinerja guru di SDN Sendangwungu 2 Kecamatan Banjarejo Kabupaten Blora Tahun Pelajaran 2011/2012, serta faktor pendukung dan faktor penghambatnya. Sehingga penelitian ini bertujuan untuk mendeskripsikan dampak sertifikasi terhadap kinerja guru di SDN Sendangwungu 2 Kecamatan Banjarejo Kabupaten Blora Tahun Pelajaran 2011/2012, serta mendekripsikan faktor pendukung dan faktor penghambat sertifikasi terhadap kinerja guru tersebut. Jenis penelitian ini adalah lapangan, dengan 4 orang guru dan kepala sekolah. Adapun metode yang digunakan dalam pengumpulan data adalah wawancara, dokumentasi dan observasi. Setelah melakukan analisis data dengan menggunakan metode deskripsi kualitatif, maka diperoleh kesimpulan: 1) Pelaksanaan Sertifikasi Guru SD Negeri Sendangwungu 2 Kecamatan Banjarejo, Kabupaten Blora dilaksanakan dibawah naungan Pendidikan Nasional (Diknas) dan Kementerian Agama. 2) Dampak Sertifikasi Terhadap Kinerja Guru di SD Negeri Sendangwungu 2 Kecamatan Banjarejo Kabupaten Blora meliputi Perencanaan pembelajaran, Pelaksanaan Pembelajaran, Penggunaan Media, dan Evaluasi/penilain pembelajaran. 3) Faktorfaktor yang mempengaruhi kinerja guru di SD Negeri Sendangwungu 2 meliputi: Pertama, faktor internal, yaitu Motivasi, kemampuan dan kecakapan yang dimiliki oleh guru dan kepribadian. Kedua, faktor eksternal : gaji, suasana lingkungan kerja, penghargaan bagi guru yang berprestasi, dan sarana yang menunjang

PENGARUH KOMPENSASI NON FINANSIAL DAN KEPUASAN KERJA TERHADAP KOMITMEN PEGAWAI : studi pada pegawai pt.saung angklung udjo

Fokus utama peneliti adalah komitmen pegawai Saung Angklung Udjo. Banyak faktor yang mempengaruhi komitmen pegawai dan yang menarik peneliti adalah kompensasi non finansial dan kepuasan kerja. Saung Angklung Udjo merupakan perusahaan yang baru bergerak secara profesional dan mendirikan PT, sehingga banyak perubahan kebijakan yang menyebabkan komitmen pegawai berubah. Tujuan penelitian ini adalah untuk mengetahui gambaran mengenai kompensasi non finansial, kepuasan kerja dan komitmen pegawai pada Saung Angklung Udjo, pengaruh kompensasi non finansial terhadap komitmen pegawai nya, pengaruh kepuasan kerja terhadap komitmen pegawai nya, dan pengaruh kompensasi non finansial dan kepuasan terhadap komitmen pegawai nya. Jenis metode penelitian adalah metode deskriptif dan verifikatif dengan populasi dalam penelitian sejumlah 100 pegawai dan responden berjumlah 100 pegawai karena menggunakan sampel jenuh. Teknik analisis yang digunakan adalah koefisien korelasi pearson product moment dan analisis regresi berganda. Pengujian hipotesis menggunakan uji T dan uji F. Hasil penelitan menunjukan gambaran kompensasi non finansial dan komitmen pegawai Saung Angklung Udjo tinggi, sedangkan kepuasan kerja berada pada kategori sedang. Perhitungan korelasi menunjukan kompensasi non finansial dengan komitmen pegawai memiliki hubungan positif dengan klasifikasi sedang, sedangkan kepuasan kerja terhadap komitmen pegawai memiliki hubungan positif dengan klasifikasi tinggi. Pada nilai Adjusted R Square komitmen pegawai dipengaruhi oleh kompensasi non finansial dan kepuasan kerja yang berada pada klasifikasi sedang.;---The main focus of the researcher is on employes commitment of Saung Angklung Udjo. Many factors that can affect employee commitment and which attract researchers in this study are the Non Financial Compentation and Job Satisfaction. Seeing that Saung Angklung Udjo has going to proffesional system (PT) lately, so the corporate policy has been change cause employee commitment change. The purpose of this research is to know the description of non compentation financial, job satisfaction and employee commitment in Saung Angklung Udjo, the influence of non financial compentation towards employee's commitment, the influence of job satisfaction towards employee's commitment, and the influence of non financial compentation and job satisfaction of employee commitment. The type of research method is descriptive and verifikatif method with the 100 population of Saung Angklung Udjo’s employee and respondents amounted to 100 employee because of using saturated sample. Analysis technique used is correlation coefficient pearson product moment and multiple regression analysis. Hypothesis testing using T test and F test. The research results show that the implementation of non financial compentation, and job satisfaction in Saung Angklung Udjo are in the high category while the job satisfaction are in the middle category. The correlation counts show that the corelation between non financial compentation and employee commitment are positive with middle classification, while the correlation between job satisfaction and employee commitment are positive with high category. At Adjusted R Square values, employees' commitmens influenced by non financial commitment and job satisfaction in middle classification

THE CIVIC ENGAGEMENT AND RELIGIOUS HOSPITALITY IN OPEN DAG PPME AL IKHLASH AMSTERDAM

This article describes and analyses the Open dag event held by PPME Al Ikhlas Amsterdam. It is an annual event and a form of religious hospitality in which the members of PPME Al Ikhlas Amsterdam warmly welcome the guests or strangers. This study uses a perspective of hospitality from either scriptural or theoretical basis. In terms of scripture, religious hospitality is highly commended by Islamic and Christian scriptures. While in terms of theoretical perspective, there are many scholars who discussed the theme based on various approaches; theology, sociology, ethics. I found that Open Dag allows people from various backgrounds to meet in person and to become aquianted with the existence of PPME Al Ikhlas Amsterdam. The civic engagement which is gained through religious hospitality practiced by PPME Al Ikhlas Amsterdam leads to peace building among communitie

ABDURRAHMAN WAHID’S CONCEPT OF NON-VIOLENT APPROACH TO BUILDING PEACE

Abdurrahman Wahid is a prominent moslem scholar in Indonesia and Indonesia’s fourth president (and the first president voted by people’s representative council). He was born from traditionalist muslim family. His grand father is Hasyim Asy’ary, the founder of Nahdlatul Ulama’, the biggest islamic organization in theworld with 25 million member. His father, Wahid Hasyim, is the first minister of religious affairs. He was also the chairman of Nahdlatul Ulama’ for several periods.His contribution to create peace is countless. He is well known as the father of pluralism in Indonesia. After his death, many people started to fund organizations learning about his thoughts of pluralism, culture and religion, protecting minorities, respecting diversities, creating peace, etc.This article is attempting to explain his non-violance approach to create peace, in the case of terrorism prefention. Firstly, the writer define the term terrorism in general and Abdurrahman Wahid’s version. Secondly, it is explained three backgrounds of the emergence of terrorism; (1). the feeling of inferiority (2). Superficial understanding towards religion (3) the weak system of Indonesia government. And the third is the solution of those three causes; (1). Dialogue (2). Islamic Education (3). Improving the system of the government

HOUSE of QUALITY METHOD for DEVELOPING SOCIAL MEDIA MARKETING INITIATIVES

The number of SMEs in Indonesia keeps increasing anually. To winning the competition SME must be stand out from the SME crowd. One way to win competition is by using Social Media Marketing, Unfortunately until now the use of social media is only limited for point of sales. Department of Trade and Industry (Disperdagin) of Surabaya as an agency accomodating SMEs in Surabaya has initiated to help its managed SMEs to promote their products by using social media which later will be organized by Disperdagin.This paper aimed to identify prioritize action needed for Disperdagin to Initiate Social media marketing. The method use in this paper is using House of Quality Framework. The result shown that there are 4 prioritize action needed to carry on to ensure succesful social media strategy. Majority of the action is concerning with capabilities in managing social media marketing

Amalan Psikolinguistik dalam Pemahaman Bahan Bacaan Asas Bahasa Melayu dalam Kalangan Pelajar Muda

The research seeks to identify and examine the psycholinguistics practices that has been instilled and inculcate by the teacher in their teaching methods and could be aquired effectively by the Year 1 pupils. The psycholinguistics experiences enable the Year 1 pupils to understand and acquire the basic Malay (Bahasa Melayu) resource materials better. This experimental research based on test and retest were administered on 50 Year 1 pupils of SK Morak in the district of Tumpat, Kelantan. The research findings were obtained from two consecutive tests based on the items contained in the Malay Basic Reading Module. This topic was approved by the senate meeting. Apart from using the quantitative experimental research, the researcher also used qualitative controlled observational method on all the subjects studied. Survey based on a set of questionnaires were carried on the teachers involved and the subjects studied. Unstructural interviews protocol, were also conducted on the parents and guardians. The data obtained through the achievement records were analysed and studied. The findings on the subjects showed that the subjects enable to acquire the basic reading skills better and more effective after instilling the psycholinguistics practices in the teaching and learning methods. The improvement in acquisition of basic reading skills was due to the exposition to various psycholinguistics teaching materials, techniques, learning strategies and a systematic teaching and learning approach based on psycholinguistics practices. Suitable level based items were constructed to test the subjects. From the research, we can deduce that the application of psycholinguistics has a very significance influence on the understanding and acquisition of the basic reading skills in bahasa Melayu. The implication from the research is that the application of psycholinguistics need to be developed from young and this is one of the challenges that teachers will have to confront and aknowledge especially to prepare pupils in the acquisition of the basic reading skills

Weed Diversity Under Different Water Regimes in Irrigated Direct-Seeded Rice Cultivation

This study comprised two sets of experiment. The field trials were conducted at MARDI Bertam Rice Research Station in Seberang Perai, Penang, while the experiments on weed seed viability were done in a glass house and the Weed Biology Laboratory at Universiti Putra Malaysia. This study began in February 2004 and ended in June 2006. All field trials and weed seed viability studies were done in Off Season 2004 and Main Season 2004/2005. The objectives of the study were: a) to investigate the population and status of dominant weeds and their effect on rice yield under different water regime treatments in field condition; b) to determine the total weed seed reserve, species composition of the entire weed seed bank in the soils and their viability after being treated under different water regime treatments in the rice field. Five water regime treatments were used namely; T1 = continuous flooded condition until maturity, T2 = early flooding until 55 DAS (day after sowing) followed by saturated condition until maturity, T3 = early flooding until 30 DAS followed by saturated condition until maturity, T4 = continuous saturated condition until maturity, T5 = continuous field capacity condition throughout the experiment period. Results from field trials indicated that in unweeded plots (no weed control treatment involved), T1 and T2 showed the lowest number of weed m-2 and weed biomass m-2 compared to the other water regime treatments. Plots treated with T1 and T2 significantly suppressed weed population to approximately 18 – 58% and reduced weed biomass to 14 – 57% as compared to the highest in T5 at all sampling dates (30, 60 and 90 DAS) in both Off Season 2004 and Main Season 2004/2005. For weed composition across the water regime treatments, 11 weed species were recorded in Off Season 2004 and 10 weed species in Main Season 2004/2005. Broadleaved weeds mostly Monochoria vaginalis and Limnocharis flava were the most dominant weeds in most of the water regime treatments. The SDR values of broadleaved weeds were 48.7% (T2) > 46.4% (T1) > 44.2% (T3) > 40.7% (T5) > 35.8% (T4) in Off Season 2004. In Main Season 2004/2005, the SDR values for broadleaved weeds increased to 79.5% (T2) > 68.2% (T1) > 62.4% (T3) > 62.2% (T4) > 50.57% (T5). Sedges mainly Fimbristylis miliacea and Cyperus iria were dominant in Off Season 2004 with SDR value more than 34% in all water regime treatments, but decreased to less than 23% in Main Season 2004/2005. For grasses, mostly Echinochloa crus-galli, Echinochloa colona and Leptochloa chinensis, SDR value more than 20% were recorded in T4 and T5 in Off Season 2004 while in Main Season 2004/2005, SDR value between 21 – 34% were observed in T1, T3 and T5.Meanwhile rice plants treated with T1 significantly produced the highest rice grain yield, followed by T2 and T3, while T4 and T5 were the lowest in weeded plots in both planting seasons. However, rice yield in unweeded plots were not significantly different in all water regime treatments. The rice productions in weeded plots were in the range of 22 – 60% higher in Off Season 2004 and 56 – 78% higher in Main Season 2004/2005 than in unweeded plots. Weed control treatment evidently showed stronger influence than water regime treatments. The percentages of reduction in weeded plots from the highest rice yield in T1 to lowest in T5 were 40% in Off Season 2004 and 44.4% in Main Season 2004/2005. Meanwhile the reduction of rice yield in unweeded plots compared to weeded plots was much higher, which recorded the highest of 59.1% (in T1) in Off Season 2004 and 78.3% (in T4) in Main Season 2004/2005. The effect of different water regime treatments on viability of weed seeds in rice field was evaluated. Total weed seed reserves in soils taken from Off Season 2004 rice plots were dominated by broadleaved weeds (90625 seeds m-2) mainly Hedyotis corymbosa, Monochoria vaginalis and Ludwigia hyssopifolia, followed by sedges (34257 seeds m-2), mostly F. miliacea and Cyperus iria, while grasses (20647 seeds m-2), predominantly Leptochloa chinensis recorded the lowest number in all water regime treatments. In soils taken from Main Season 2004/2005 rice plots, sedges (53041 seeds m-2) mainly Fimbristylis miliacea along with broadleaved weeds (54624 seeds m-2), predominantly Monochoria vaginalis and Ceratopteris pteridoides dominated in most of the water regime treatments, while grasses, mainly Leptochloa chinensis and Panicum repens again recorded the lowest number (24935 seeds m-2). 10 weed species, which were not observed in the field trials, were recorded from the same soil in the weed seed bank experiment.Differences in water regime treatments did not significantly reduce the viability of weeds seeds in the soil in Off Season 2004. However, a small reduction in seed viability (approximately 8%) was observed in Main Season 2004/2005. As for the similarity between weed seed bank composition and aboveground weed flora composition, a moderate value (62.07 - 73.33%) was observed in Off Season 2004, while in Main season 2004/2005, the value was slightly lower (51.65 – 64.29%)