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PENGARUH LAPORAN KEBERLANJUTAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP COST OF DEBT (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA YANG MENGUNGKAPKAN SUSTAINABILITY REPORT PERIODE TAHUN 2013-2016) , HERNINGSIH; , HARIYATI
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aims to examine the influence of sustainability report and institutional ownership on cost of debt with firm size as a control variable. The purposive sampling technique was used to select samples. So that a sample of 134 companies revealed the sustainability report listed on the Indonesia Stock Exchange during the 2013-2016 period. Data analysis techniques. Used in this study is multiple linier regression analysis. Using SPSS software 23. The results of the study show that sustainability reports and institutional ownership do not affect the cost of debt. Information in the form of a sustainability report is considered, by the creditor, only a set of share ownership by institution investors is held by a foreign institution so that supervision is carried out when there is an opportunity. Companies with large sizes usually have a large total assets as well, so they are expected to be able to repay loans and interest in the coming period of formation that is not guaranteed the truth.Keywords : Cost of Debt, Institutional Ownership, Sustainability Report
IMPLEMENTASI MODEL PEMBELAJARAN BERBASIS MASALAH DENGAN TEKNIK KLARIFIKASI NILAI MATA PELAJARAN PPKN DI SMA Herningsih; Ihsan
Civic-Culture : Jurnal Ilmu Pendidikan PKN dan Sosial Budaya Vol 4 No 1 (2020): March
Publisher : Penerbit STKIP PGRI Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.943 KB) | DOI: 10.31597/cc.v4i1.178

Abstract

Research that aims to determine the implementation of problem-based learning model with values ??clarification techniques on the learning PPKn of class X SMA.This study was a quantitative approach with the quasi experimental research methods.The study design was a randomized control group pretest posttest. The data were collected using cognitive test, observation, and  questionnaire. Data were analyzed using t-test and analysis of variance (Anova)and gain score. The research finding that the application of problem based-learning use with values ??clarification techniques in teaching civic is more effective on civic learning. It can be seen from the outcomes, that the significance level which is lower  than 0.05 (p = 0.000 <0.05) and the gain score. The experimental class obtained the gain score of 0.57 which is in the "medium" category of effectiveness. The control class obtained gain score of 0.30 which is in the "low" category of effectiveness.
Kebijakan Pemerintah Papua dalam Pelestarian Tradisi Bakar Batu Herningsih Herningsih
Millati: Journal of Islamic Studies and Humanities Vol 3, No 2 (2018): Millati
Publisher : Institut Agama Islam Negeri (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.53 KB) | DOI: 10.18326/mlt.v3i2.209-226

Abstract

Papua which is geographically located on the eastern tip of Indonesia is an area which has a wealth of not only very abundant natural resources but also cultural traditions diversity and traditional arts. Every ethnic group in the area that was formerly known as Irian Jaya has typical of each traditional art. In order to preserve other cultural and artistic traditions, according to Law Number 21 Year of 2001 concerning Special Autonomy for the Papua Province, the central government gives authority to the Government of Papua to regulate and preserve themselves within the NKRI (The Unitary State of the Republic of Indonesia) framework, including the authority to empower, conserve and develop traditional arts as the cultural identity of the Papuan people such as the tradition of stone burning carried out by the Komunitas Muslim di Bumi Cendrawasih (moslem community in Papua). This paper discusses the policy of the Government of Papua in preserving the stone burning tradition among muslims, traditional arts and the inhibiting and supporting factors in implementing the policy.