Struktur Modal dan Keberlangsungan Lembaga Keuangan Mikro

This study purpose to test the theory of capital structure (grants, equity, profits, savings, deposits, lingkage, subordinated loans and quasy capital) and its effect on sustainability in microfinance, particularly regulated institutions. The investigation involved a panel of 322 samples of conventional banks (BPR) throughout Indonesia for the period 2012-2014. The sampling method was based on proportional samples in the provinces/ districts. This research uses SEM analysis tool with WarpPLS to test hypothesis. Methods of data analysis were done by evaluating the measurement model and structural model. The results showed the equity, profit, savings and lingkage affected sustainability in microfinance. Meanwhile, grants, deposits, subordinated loans and quasy had no effect on the sustainability of microfinance. The implications of the policy show that savings and lingkage can be maintained and enhanced because they have an impact on improving the sustainability of the BPR. This research can be a reference for developing research related to the capital structure of microfinance in the future

Pembuatan Model Customer Relationship Management (Crm) E-government Di Dinas Kelautan Dan Perikanan D.i.y.

Perkembangan sistem informasi di Dinas Kelautan dan Perikanan DIY pada dasarnya sudah dikembangkan namun belum secara optimal. Masih banyak sistem yang belum terintegrasi dengan menyeluruh yang disesuaikan dengan relationship antara Dinas Kelautan dan Perikanan DIY dengan customer. Masalah sistem informasi berbasis web belum menyediakan informasi dan layanan untuk masyarakat khususnya nelayan, keterbatasan fasilitas pendukung pelayanan juga membuat interaksi antara Dinas Kelautan dan Perikanan DIY dengan Customer tidak berjalan dengan baik serta kurangnya waktu untuk mempersiapkan sumber daya manusia yang benar-benar siap dan paham tentang E-government dengan menerapkan model CRM sehingga pengembangan E-government menuju good governance tercapai.Subyek yang akan dibahas pada penelitian ini adalah “Pembuatan Model CRM di Dinas Kelautan dan Perikanan DIY”. Model ini diharapkan bisa digunakan untuk acuan dalam rangka mengoptimalkan kinerja E-government di Dinas kelautan dan perikanan DIY. Adapun dalam penelitian ini terdapat tahapan-tahapan dalam pembuatan model CRM. Tahapan tersebut antara lain pencarian data dengan metode observasi, wawancara dan studi pustaka, analisis data meliputi operational, analytical dan collaborative, dan pembuatan model CRM mulai dari rencana strategi, strategi pengembangan layanan, pembuatan arsitektur sistem informasi, arsitektur infrastruktur jaringan, dan pengujian perancangan sistem dengan menggunakan uji kelayakan.Dari penelitian yang dilakukan menghasilkan model sistem yaitu : “Kerangka Model CRM di Dinas Kelautan dan Perikanan DIY” yang dapat memberikan kemudahan dalam berinteraksi dengan customer melalui media layanan yang tersedia. Hasil uji kelayakan sistem menunjukan bahwa sistem yang di usulkan dapat diimplementasikan dan dapat membantu mendukung strategi organisasi dalam meningkatkan pelayanan E-Goverment di Provinsi DIY khususnya di Dinas Kelautan dan Perikanan DIY, sehingga terjalin sebuah hubungan yang kondusif dengan customer terkait

Peningkatan Kepekaan Ritme melalui Latihan Jepin Tabuh di SMP

Tujuan dari penelitian ini adalah pendeskripsian peningkatan kepekaan ritme melalui latihan jepin tabuh 1 dan 2 siswa kelas VII SMP Negeri 1 Mentebah Kabupaten Kapuas Hulu. Penelitian ini menggunakan metode deskriptif dengan jenis penelitian PTK (Penelitian Tindakan Kelas), serta sifat penelitian kualitatif. Lokasi penelitian di SMP Negeri 1 Mentebah Kabupaten Kapuas Hulu, Jalan Lintas Selatan. Nanga Mentebah. Subjek penelitian siswa SMP Negeri 1 Mentebah, dengan jumlah siswa 25 orang, terdiri dari 11 orang putra dan 14 orang putri. Teknik pengumpul data lebih banyak pada observasi, wawancara, dan dokumentasi. Hasil penelitian antara lain nilai rata-rata siswa pada latihan jepin tabuh 1 dan 2 pada siklus 1 adalah 66,6, pada siklus II setelah dilakukan tindakan kedua nilai rata-rata siswa menjadi meningkat yaitu 7,8. Dari hasil penelitian tersebut dapat disimpulkan bahwa implementasi jepin tabuh 1 dan 2 dapat meningkatkan kepekaan ritme dalam memainkan gendang rebana sebagai media yang cocok untuk diterapkan pada siswa dalam kegiatan pembelajaran. Kata Kunci: Kepekaan Ritme, Jepin Tabuh, 1 dan 2 Abstrack: The purpose of this study is the description of an in crease in sensitivity of percussi onr hythms through he xercise jepin1 and 2 students of class VII SMP Negeri 1 Mentebah Kapuas Hulu. This study used adescrip tive method with the type of research PTK (Class room Action Research), as well as the nature of qualitati vere search. Location research in SMP Negeri 1 Mentebah Kapuas Hulu, South Cross Road. Nanga Mentebah. The subject of research students of SMP Negeri 1 Mentebah, the number of students 25 people, consisting of 11 sons and 14 daughters. Techni ques collecting more data on observation, interviews, and documentation.The results ofthe study include the average valueof student sinexercises 1 and 2 percussion jepin in cycle1was 66.6, in the second cycleafter the action boththe average value of 7.8 student sbeincreased. From these resultsit can be concluded that the implementati on of percussion jepin 1 and 2 canincrease the sensitivity of the drum rhythmin playing tambourine as a medium whic his suitable to be applied to the studentin learning activities

Pengaruh Auditor Relationships terhadap Kualitas Audit pada Perusahaan Manufaktur di Indonesia (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2011)

The objective of this study is to provide empirical evidence on the association of audit quality with audit tenure which would support the argument for auditor rotation being prescribed by regulation in Indonesia. Audit tenure is measured having regard to both the duration of relations between the lead audit partner and client firm management (person to person relations), as well as the duration of the audit firm\u27s engagement by the client (firm to firm). Using the setting of when Indonesia firm were adopting the International Financial Reporting Standards (IFRS). We examine 79 publicly listed Indonesia firms period of 2011. By using regression analysis technique, the results show that evidence of a negative association between the length of tenure between the lead audit partner and client firm management (person-to-person relations) and audit quality. Conversely we find a negative relation between audit firm engagement by the client (firm-to-firm) and audit quality

Faktor–faktor Yang Mempengaruhi Biaya Audit Eksternal Dengan Risiko Litigasi Sebagai Variabel Intervening

This study aimed to analyze the relationship between factor-factor influencing external audit fee with litigation risk as an intervening variable on manufacturing companies. Factor-factor influencing external audit fee is represented by size, complexity, and status of audit firm.. This research refers to research conducted by Nasser (2016).This study uses secondary data obtained from the financial statements of manufacturing companies listed on the Indonesian stock exchanges in 2013 - 2015. This study used as many as 64 samples with purposive sampling method. Data analysis was done by testing classical assumption, and hypothesis testing with multiple linear regression model, and path analysis. For then the result will be tested with Sobel test to know the indirect effect.The results obtained from this study are external audit costs directly influenced by company size, company complexity, firm audit size and litigation risk. litigation risk can be an intervening variable that connects size, comp, aust with audite fee

Hubungan Penerapan Corporate Governance dan Social Corporate terhadap Manajemen Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015)

This study aims to examine the effect of the number of boards of commissioners, the percentage of independent commissioners, the amount of compensation board of commissioners, audit committee, and Corporate Social Responsibility to corporate tax management. This study used multiple linear regression analysis using SPSS. The population used in this study consists of manufacturing companies listed in Indonesia Stock Exchange for the period 2012-2015. Samples were obtained in this study as many as 30 companies, bringing the total overall sample to be observed during the years 2012 to 2015 a total of 120. The results show that there is a significant positive effect on the number of commissioners tax management. There is a significant positive effect on the percentage of independent board tax management. There is a significant positive effect on the amount of compensation commissioners tax management. There is no influence of the audit committee of the tax management. There is no influence of Corporate Social Responsibility for the management of taxes. There is no effect of firm size on tax management. There is a significant positive effect on the profitability of tax management

Peningkatan Keterampilan Bernyanyi dengan Pendekatan Tehnik Vokal SMP Negeri 1 Teluk Pakedai

The purpose of this study is the description of the process and the resulting increase in singing skills to approach vocal techniques at a seventh grade students of SMP Negeri 1 Pakedai Gulf of Kubu Raya. The method used in this research is descriptive method, a form of research PTK (Classroom Action Research). This study was conducted by two cycles of the two meetings, each cycle consists of four stages: planning, action, observation, and reflection. Assessment indicators in singing skills are: vocal technique, intonation and articulation. Songs in decision vocal practice is the song "To you Affairs". Once the action is performed first cycle and second cycle students' activity has increased, ie the first cycle of the average value of 68.11 students later in the second cycle after improvement, the presentation of the activity of the average value of students increased to 75.75 so well categorized. From these results it can be concluded that increasing the skills singing with vocal techniques approach can increase the activity of students in singing