PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, KESESUAIAN TUGAS, DAN KEPERCAYAAN PENGGUNA ATAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDUAL (STUDI PADA RSUD DR. ZAINOEL ABIDIN BANDA ACEH)

Penelitian ini bertujuan untuk menguji pengaruh pemanfaatan teknologi informasi, kesesuaian tugas, dan kepercayaan pengguna atas sistem informasi akuntansi baik secara bersama-sama maupun secara terpisah terhadap kinerja individual pada Rumah Sakit Umum Daerah Dr. Zainoel Abidin Banda Aceh.Studi ini dilakukan pada Rumah Sakit Umum Daerah Dr. Zainoel Abidin Banda Aceh. Unit analisis dalam penelitian ini adalah staf Bidang Penyusunan Anggaran dan Pembendaharaan serta Bidang Akuntansi dan Mobilisasi Dana pada RSUDZA. Sumber data dalam penelitian ini menggunakan data primer yaitu hasil perolehan kuesioner dari responden penelitian. Sedangkan teknik pengumpulan data penelitian dilakukan dengan teknik dokumentasi yaitu penyebaran kuesioner. Metode analisis yang digunakan yaitu Analisis Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa pemanfaatan teknologi informasi, kesesuaian tugas, dan kepercayaan pengguna atas sistem informasi akuntansi baik secara bersama-sama maupun secara terpisah berpengaruh positif terhadap kinerja individual.Kata kunci: Pemanfaatan Teknologi Informasi, Kesesuaian Tugas, Kepercayaan Pengguna atas Sistem Informasi Akuntansi, Kinerja Individual

PENGARUH MANAJEMEN LABA DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

ABSTRACTThe aim offthis research is to findeempirical evidence about (1) the influence of profitability to CSR disclosure, (2) the influence of leverage to CSR disclosure, (3) the influence of earning management to CSR disclosure, and (4) the influence offmedia exposure to CSR disclosure. The populations of this research are companies manufacturing sector consumption goods industry which is listed on the Indonesian Stock  Exchange (IDX) in the period of year 2014-2016. The research samples are 20 companies with 60 observations. In this study, the variables used are profitability measured by Return On Asset (ROA), leverage measured using Total Debt To Total Assets (TDA), earning management measured using Discretionary Accrual (DA), and media exposure measured by dummy variable. The analysis method usediis multiple linear regression analysis with the instrument SPSS (Statistical Product and Service Solution). The result oftthis research indicates that profitability does not have significant positive effect on CSR, leverage does not have significant positive effect on CSR, earning management does not have significant positive effect on CSR, and media exposure has a significant positive effect on CSR. It has been found from the determination coefficient (R2) that the R square value is 0,478 or 47,8%, which means the ability of profitability, leverage, earning management and media exposure in explaining CSR disclosure variable as the dependent variable is still weak because it has R < 0,5. 

Analisis Pendapatan Asli Daerah dan Belanja Pembangunan terhadap Pertumbuhan Ekonomi di Kabupaten/Kota Jawa Timur

Economic growth is a change in the economic process in a country in a sustainable direction for the better in a certain period. Economic growth can also be interpreted as a process of increasing the production capacity of an economy that is realized in the form of an increase in national income. PAD-Free Variables (X1) Measured using: (1) Taxes, (2) Non-taxation, Development Expenditures (X2) Measured using: (1 ) Development, (2) Growth. Economic Growth Variable (Y) Measured using: (1) Efficiency ratio, (2) Effectiveness Ratio, (3) Independence ratio, (4) Ratio of economic growth activity.This means that if the income of the region will also cause an increase in economic growth achievements. which is very flexible in terms of utilization causes the regions to be more flexible in planning the allocation of expenditure budgets for development activities in accordance with their economic agenda which includes the development of basic facilities and infrastructure that play a role in supporting optimal economic growth. Keywords: PAD, Development Expenditure, Economic Growt

Perguruan Tinggi Agama Islam Swasta Antara Tuntutan dan Realita

AbstractLembaga pendidikan tinggi swasta merupakan lembaga tinggi yang setara dengan lembaga tinggi yang diselenggarakan pemerintah. Kiprah lembaga pendidikan swasta sama sebagaimana negeri, mereka ikut andil besar dalam mencerdaskan anak bangsa. Hal senada tentunya segala apa yang diharapkan dan diprioritasnya sama, namun kenyataan yang ada di alapngan, lembaga pendidikan tinggi yang dikelola oleh yayasan atau organisasi masyarakat selalu kurang mendapat perhatian, apa yang diharapkan terkadang pula masih jauh dari harapan. Lembaga Penjaminan Mutu, akhir-akhir ini muncul sebenarnya untuk menjembatani lajunya perjalanan lembaga tersebut untuk melayani, mengontrol dan mengevaluasi keberadaan lembaga tersebut. Kebutuhan lembaga ini tentunya harus mendapat dukungan oleh civitas akademika. Visi misi lembaga pendidikan yang dicanangkaan dan diharapkan oleh yayasan atau ormas yang menangani lembaga pendidikan, harus dapat dilihat bilamana Lembaga Penjaminan Mutu berjalan dengan baik. Begitu juga control yang dilakukan oleh pemerintah melalui Badan Akreditas Nasional Perguruan Tingngi (BAN PT) menjadi kebutuhan lembaga / instansi, karena melalui assesmen keberadaan lembaga tersebut layak mendapatkan pengakuan secara nasional, dengan harapan masyarakat pengguna tidak mengalami kekecewaan saat menempuh proses pendidikan. Kata Kunci : PTAIS , Lembaga Penjaminan Mutu, dan BAN PT

RESPONS PETERNAK TERHADAP SISTEM KEMITRAAN PADA USAHA PETERNAKAN AYAM BROILER DI KABUPATEN LOMBOK TIMUR

Penelitian ini bertujuan untuk mendeskripsikan respons peternak, dan untuk menganalisis korelasi antara karakteristik terpilih peternak dengan respons peternak terhadap sistem kemitraan pada usaha peternakan ayam broiler di Kabupaten Lombok Timur Provinsi Nusa Tenggara Barat. Penelitian dilakukan pada bulan April sampai dengan bulan Juli 2020 dengan menggunakan metode deskriptif-korelasional. Dalam penelitian ini, 30 orang peternak plasma dipilih sebagai sampel responden secara proporsional random sampling. Pengukuran variabel, baik variabel bebas maupun variabel terikat dilakukan dengan skala ordinal dan sistem skor. Analisis data dilakukan secara deskriptif dan uji statistik korelasi Rank Spearman. Hasil penelitian menunjukan, bahwa respons peternak terhadap sistem kemitraan pada usaha peternakan ayam broiler secara umum termasuk kriteria baik atau positif, serta korelasi antara beberapa karakteristik terpilih dan respons peternak bervariasi dari lemah sampai kuat. Dua variabel karakteristik yang berkorelasi kuat dengan respons peternak terhadap sistem kemitraan pada usaha peternakan ayam broiler adalah tingkat pendidikan (p<0,01) dan motivasi kemitraan (p,0,05

Quantum Certainty Mechanics

Quantum certainty mechanics is a theory for measuring the position and momentum of a particle. Mathematically proven certainty principle from uncertainty principle, which is basically one of the most important formulas of quantum certainty mechanics&nbsp; theory. The principle of uncertainty can be proved by the principle of certainty and why uncertainty comes can also be proved. The principle of certainty can be proved from the theory of relativity and in the uncertainty principle equation, the principle of certainty can be proved by fulfilling the conditions of the principle of uncertainty by multiplying the uncertain constant with the certain values of momentum-position and energy-time. The principle of certainty&nbsp; proves&nbsp; that&nbsp; the calculation of θ ≥π/2 between the particle and the wave involved in the particle leads to uncertainty. But calculating with θ=0 does not bring uncertainty. Again, if the total energy E of the particle is measured accurately in the laboratory, the momentum and position can be measured with certainty. Quantum certainty mechanics has been established by combining Newtonian Mechanics, Relativity Theory and Quantum Mechanics. Quantum entanglement can be explained by protecting the&nbsp; conservation law of energy.&nbsp

Perguruan Tinggi Agama Islam Swasta Antara Tuntutan dan Realita

AbstractLembaga pendidikan tinggi swasta merupakan lembaga tinggi yang setara dengan lembaga tinggi yang diselenggarakan pemerintah. Kiprah lembaga pendidikan swasta sama sebagaimana negeri, mereka ikut andil besar dalam mencerdaskan anak bangsa. Hal senada tentunya segala apa yang diharapkan dan diprioritasnya sama, namun kenyataan yang ada di alapngan, lembaga pendidikan tinggi yang dikelola oleh yayasan atau organisasi masyarakat selalu kurang mendapat perhatian, apa yang diharapkan terkadang pula masih jauh dari harapan. Lembaga Penjaminan Mutu, akhir-akhir ini muncul sebenarnya untuk menjembatani lajunya perjalanan lembaga tersebut untuk melayani, mengontrol dan mengevaluasi keberadaan lembaga tersebut. Kebutuhan lembaga ini tentunya harus mendapat dukungan oleh civitas akademika. Visi misi lembaga pendidikan yang dicanangkaan dan diharapkan oleh yayasan atau ormas yang menangani lembaga pendidikan, harus dapat dilihat bilamana Lembaga Penjaminan Mutu berjalan dengan baik. Begitu juga control yang dilakukan oleh pemerintah melalui Badan Akreditas Nasional Perguruan Tingngi (BAN PT) menjadi kebutuhan lembaga / instansi, karena melalui assesmen keberadaan lembaga tersebut layak mendapatkan pengakuan secara nasional, dengan harapan masyarakat pengguna tidak mengalami kekecewaan saat menempuh proses pendidikan. Kata Kunci : PTAIS , Lembaga Penjaminan Mutu, dan BAN PT

L(+)-Mandelate Dehydrogenase of the Yeast Rhodotorula graminis

1. Rhodotorula grandnis KGX-39 is an imperfect yeast and can grow on mandelate as sole source of carbon and energy. D(-)-Mandelate dehydrogenase and L(+)-mandelate dehydrogenase oxidise the respective enantiomers of mandelate to phenylglyoxylate which in turn is metabolized by peripheral and secondary metabolic pathways to succinate and acetyl-CoA and these enter into the central metabolic pathways. The objective of the work described in this thesis was to purify and characterise the L(+)-mandelate dehydrogenase and to compare it with other similar prokaryotic and eukaryotic enzymes

MANAGERIAL COMPETENCY OF MADRASAH PRINCIPAL IN DEVELOPING TEACHER MOTIVATION AT MAS PAB-2 HELVETIA

This study aims to describe the application of managerial competence in madrasah principals in the context of building teacher work motivation in MAS PAB-2 Helvetia. This research uses a qualitative approach. Data collected through observation, interviews, and documentation. The object of research is the headmaster of the madrasah of teachers and staff employees at MAS PAB 2 Helvetia. Based on the research analysis, the following data are obtained: (1) The madrasah head is not fully able to implement his managerial competence maximally. (2) The madrasah head always tries to approach and create a harmonious atmosphere among the teachers; find out what are the obstacles faced by teachers in teaching; routinely involving teachers in various development potentials of teachers; always motivating teachers in the form of rewards or punishments. (3) It is found that there are comfort and enthusiasm for the work of the teachers in carrying out their daily tasks of teaching and educating in the madrasah

The Meaning of The Word “Sufaha’” In the Qur’an

The meaning of the Qur’an is knowledge of the interpretation of the Qur’anic verses, their reasons, and their syntax. Indeed, the meaning in the Qur’an is very broad there is a relationship between words and meanings. This study aims to reveal simantic meaning of the word “Sufaha’” in the Qur’an. In collecting data, researchers used the methode of documentation. That is by examining the basic meaning and context of the word. An important conclusion from this research is to explore in depth the meaning of the word “sufaha’” in the Qur’an and some of the hadith, the opinions of scholars, and words that have a close meaning to ‘suhafa’”. Based on the results of research that has been carried out by researchers, it is hoped that every reader, especially those who make the Qur’an their main study, pay attention to every word in the Qur’an with a semantic perspective. And to all readers to pay more attention to every meaning in the verses of the Qur’an so that they can understand the content in the verses of the Qur’an and avoid misunderstanding in interpreting them