In the face of an increasingly complex business environment required performancemeasurement methods that can assess the company's performance accurately and thoroughly,method can be used is the Balanced Scorecard. This study aims to measure the performanceof Perusahaan Daerah Air Minum (PDAM) Kabupaten Gresik by using the concept ofBalanced Scorecard with the four perspectives, namely financial perspective, customerperspective, internal business process perspective and learning and growth perspective.Research case study, data collection using primary data and secondary data. Primary dataobtain…
This study aims to determine liquidity risk in BNI period 2007-2011, which refers to theattachment 13/24/DPNP Bank of Indonesia Number 25 October 2011. This research usesdescriptive quantitative method with secondary data from published financial statements PT BNITbk period 2007-2011. The results showed that channeling funds for operational activities inliquid assets BNI increased from year to year, but the rate of return of their funding ratiosrelative decline, so the magnitude of the risks must be borne by BNI on bad debt level (NPL) arealso getting bigger. However on the approach of total l…
This purpose of this research to know influence performance environmental of theReturn On Assets and Return On Sales. In this research measured environmentalperformance using the PROPER while profitability using ROA and ROS. To take the sampleusing Purposive sampling method. The company which became the sample is 6 companieswhich listed on Bursa Efek Indonesia (BEI). This research using Structural EquationModeling analysis (SEM) by approach Partial Least Square (PLS). This research resultindicates that environmental performance influential negative to ROA and ROS.Keywords: PROPER, Return On As…
The convection business is a profitable business, because of the people needs forclothing have increased all the time. However, these circumstances make thecompany confused if the order is less than or exceed the production capacity. Oneof these companies is Zahra Langgeng Konveksi dan Sablon. The purpose of thisstudy was to determine the extent of differential cost analysis influenced thedecision to accept orders. With description research trough calculating andanalyzing the simple financial notes. The author reach a conclusion that ZahraLanggeng Konveksi dan Sablon still receives a special o…
In Indonesia there are two Islamic credit card, Dirham card first and thesecond is Hasanah BNI card. Issuance of Islamic credit cards is a new productthat is still many people who do not understand about this Islamic credit card.Here the authors chose to use the card as research hasanah to discuss about theaccounting treatment of credit card fine of Islamic banks. There are manydifferences between a conventional credit card and credit card syariah, frominterest and penalties provided. The result is derived from fines penalties due on aconventional credit card entry in the company's revenue, bu…
Cases of fraud often occur in the banking sector. Because of that, this study examinesfactors of fraud triangle in detection of financial statement fraud. The independent variablesof the fraud triangle are financial stability, personal financial need that proxy, and ineffectivemonitoring and dependent variable is financial statement fraud. The population of this studyis the banking companies listed in Indonesia Stock Exchange in 2011. Data analysis wasperformed with the classical assumption and hypothesis testing using linear regression. Theresults of this study indicate that the financial sta…
This article aims to provide an argument about the transaction alert system that willbe implemented in Indonesia. At this time, transaction alert system is believed as a solution toprevent the crime of misuse of credit cards. The purpose of this study is to examine whetherthe transaction alert system can be implemented in Indonesia. This study is a comparativestudy toward countries that have implemented transaction alert system. It is compared toUnited States, India, and Malaysia. The results of a comparative study shows that theimplementation of the transaction alert in each country are not m…
This study aimed at developing content and language integrated English speaking learning materials for the students of international accounting study program to help them learn, practise and improve their speaking skills first in content subjects classes and then in their future career. The study  involved 27 third year students of Accounting Department, Faculty of Economics, Yogyakarta State University. The data were collected through an interview, classroom observation, and a students’ questionnaire. The research findings show that, the students prefer: business, accounting bas…
The aims of this research were to describe experiential meaning variation of English BBC news texts (T1) and Bahasa Indonesia BBC news texts (T2) which were functional grammatically represented in transitivity clause units, to identify the factors that cause the experiential meaning breadth variation of T1-T2, and to map the context of highest variation of T1-T2. This qualitative research applied semantic content analysis of experiential meaning with the researcher as research instrument. The results of this study show that experiential meaning variation of T1-T2 is dominated by highest scale …
Penelitian ini bertujuan untuk menjelaskan bahasa kasar Dialek Banyumasan di Desa Kedungreja Kabupaten Cilacap. Penelitian ini menjelaskan wujud, referen, dan fungsi bahasa kasar Dialek Banyumasan yang digunakan di Desa Kedungreja Kabupaten Cilacap. Penelitian ini termasuk ke dalam jenis penelitian deskriptif. Data dari penelitian ini yaitu kata-kata kasar dialek Banyumasan di dalam masyarakat Desa Kedungreja Kabupaten Cilacap. Sumber data dari penelitian ini yaitu tuturan lisan masyarakat Desa Kedungreja Kabupaten Cilacap dalam kegiatan sehari-hari di tempat yang banyak terjadi proses interak…
This research aimed to develop reading supplementary materials and to verify the appropriateness of the materials to support the learning process of the grade XI students at Madrasah Aliyah Al Ma’Had An-Nur. This research was a research and development study. The results of the research are as follows. First, this research produced a set of extensive reading supplementary materials. Second, the results of material validation by material and graphic designer experts, the try-outs by grade XI students, and the perception of the English teacher showed that the extensive reading supplementa…
Penelitian ini bertujuan untuk mendeskripsikan (1) bentuk dan jenis tindak tutur direktif yang terdapat dalam buku ajar bahasa Prancis Écho 1, (2) sumbangan hasil kajian tindak tutur direktif yang terdapat dalam buku ajar bahasa Prancis Écho 1 terhadap pembelajaran bahasa Prancis. Teknik pengumpulan data menggunakan metode simak dengan teknik dasar teknik sadap, dilanjutkan dengan teknik SBLC (Simak Bebas Libat Cakap) dan teknik catat. Data bentuk tindak tutur direktif dianalisis menggunakan metode agih. Untuk menganalisis jenis tindak tutur direktif digunakan metode padan pragmatis. H…
This case study aimed to: (1) reveal how intercultural language learning occurred within a sister school partnership in an Indonesian public high school in Yogyakarta, and (2) describe student behaviours perceived to be indicative of intercultural language learning. Using an ethnographic approach through observations and dialogues, this study investigated real life interactions occurring among the research participants within the uniqueness of the partnership between an Indonesian public high school in Yogyakarta and its Australian school partner. The results showed that intercultural language…
This research was aimed at developing autonomous listening learning materials for TOEFL preparation for learners at independent language learning center (ILLC) of the language development center at YSU to help them improve their listening skills. This research was a Research and Development study which refers to development model proposed by Tomlinson (1998). The subjects of this research were 30 learners who are members of ILLC. Data were collected using questionnaires and open-ended interviews. The data were analyzed qualitatively and quantitatively. The results of the research reveal that t…
Penelitian ini bertujuan untuk menghasilkan perangkat pembelajaran menulis teks eksposisi berdasarkan pendekatan PBM bagi siswa SMP yang layak, praktis, dan efektif. Penelitian pengembangan ini mengacu pada langkah yang dikembangkan oleh Borg and Gall. Desain pengembangan dikelompokkan dalam lima tahap prosedur pengembangan yang meliputi: studi pendahuluan, desain produk, validasi produk, uji coba terbatas dan luas, dan produk akhir. Subjek uji coba terbatas terdiri atas 10 siswa kelas VII SMPN 1 Jawai, sedangkan subjek uji coba luas terdiri atas 20 siswa kelas VII SMPN 2 Jawai Selatan Kabupat…
This study aimed to find out the differences in the students’ achievement in writing the hortatory exposition text among the students taught by using video, pictures, and the lecturing method with the genre-based approach. This study was quasi-experimental research with the pretest and the posttest design. The sample consisted of grade eleven students of majoring science comprising three classes chosen by cluster random sampling. Two classes were for the experimental groups taught using video and pictures and the control group taught using the lecturing method. The data were collected u…
Penelitian ini dilakukan untuk mendapatkan hasil dan data untuk mencari dan membedah kalimat koordinatif dalam bahasa Melayu Serdang (BMS) yang menggunakan teori X-bar. Penelitian ini juga bertujuan untuk membuktikan bahwa struktur dalam BMS dan bahasa Indonesia itu tidak berbeda. Baik berdasarkan pola kalimat maupun kontruksinya. Penelitian ini menggunakan metode padan yang memadankan antara bahasa Indonesia dan BMS. Jadi, dalam membedah struktur batin yang terdapat dalam BMS yang menggunakan teori X-bar itu disepadankan dengan bahasa Indonesia. Adapun objek kajian yang ditelaah adalah kalima…
Hasil penelitian bertujuan untuk mengetahui apa yang menjadi wewenang Jaksa Penuntut Umum yang ditentukan oleh Undang-undang dan bagaimana Proses Penghentian Penuntutan oleh Jaksa Penuntut Umum. Pertama, Penuntut Umum mempunyai wewenang (Pasal 14 KUHAP): Menerima dan memeriksa berkas perkara penyidikan dari penyidik; mengadakan prapenuntutan apabila ada kekurangan pada penyidikan; memberikan perpanjangan penahanan, melakukan penahanan atau penahanan lanjutan.; membuat surat dakwaan; melimpahkan perkara ke pengadilan; melakukan penuntutan dan menutup perkara demi kepentingan hukum. Kedua, Pengh…
Tujuan dilakukannya penelitian ini adalah untuk mengetahui bagaimana substansi (materi pokok) dari Pasal 51 ayat (1) KUHPidana dan bagaimana substansi (materi pokok) dari Pasal 51 ayat (2) KUHPidana. Dengan menggunakan metode penelitian yuridis normatif dapat disimpulkan, bahwa: 1. Substansi (materi pokok) dari perintah jabatan yang diberikan oleh pejabat yang berwenang adalah: pejabat, penguasa, pegawai negeri (Belanda: ambtenaar), menurut yurisprudensi adalah setiap orang yang diangkat oleh pemerintah dan diberi tugas, yang merupakan sebagian dari tugas pemerintah, dan yang melakukan pekerja…
Penelitian ini bertujuan untuk mengetahui bagaimana pertanggungjawaban yuridis tindakan aborsi provucatus ditinjau dari aspek pidana berdasarkan hukum berlaku dan bagaimana faktor-faktor yang menjadi kendala dalam penanganan tindakan abortus provacatus criminalis beserta upaya-upaya penanggulangan dan pencegahannya. Pertama, menurut hukum-hukum yang berlaku di Indonesia, aborsi atau pengguguran janin termasuk kejahatan, yang dikenal dengan istilah âAbortus Provocatus Criminalisâ. Tindakan aborsi menurut Kitab Undang-undang Hukum Pidana (KUHP) di Indonesia dikategorikan sebaga…