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All Journal ELKHA : Jurnal Teknik Elektro PEMBELAJAR: Jurnal Ilmu Pendidikan, Keguruan, dan Pembelajaran Jurnal Ilmiah Akuntansi Kesatuan Jurnal Kaganga : Jurnal Ilmiah Sosial dan Humaniora Metris: Jurnal Sains dan Teknologi
Yanto .
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Implementasi Asi International Financial Reporting Standard dalam Rangka Indeks Gray Leverage terhadap Pengungkapan Laporan Keuangan Efrianti, Desi; ., Yanto
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 2 (2017): JIAKES Edisi Agustus 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.327 KB) | DOI: 10.37641/jiakes.v5i2.87

Abstract

Disclosure of financial statements is a mean of delivering information by the company’s internal to stakeholders outside of the company. On this globalization era, IASC (International Accounting Standard Committee) tries to create a custom standard for all in order to financial statement can be understood by all users in different countries, and so the IFRS (International Financial Reporting Standard) is published. It certainly brings a big impact on accounting study in Indonesia. One of those is about convergence of IFRS into PSAK as base of financial reporting as one form of disclosure to stakeholders outside of the company. This study was conducted to obtain empirical evidence about the effect of the implementation IFRS on the disclosure of financial statements as measured by leverage in this case the Gray index. The populations in this study are all listed banks in Indonesia Stock Exchange for the period of 2009-2014. Sample was 30 banking firms selected using purposive sampling method with predetermined criteria. Independent variable is in the form of leverage Gray index. Analysis used in this study is a descriptive analysis and simple linear regression analysis with SPSS as tool for calculation. The result showed the implementation of IFRS in the leverage Gray index has no effect on financial disclosure. Conclusions of the research are implementation of IFRS itself has effect on the financial disclosure but Gray index leverage has no significant effect under the IFRS standards. Result from t-test value is -0.122 and smaller than t-table value of 2.048. Thus, the variable of Gray index leverage is not recommended to be used to measure the width of financial reports disclosures under the standards of IFRS. There are still many aspects to be studied to determine the effect of accounting standards using other representations of company characteristics.
Perancangan Sistem Informasi Kepegawaian Pada Perusahaan Daerah Air Minum Kabupaten Kubu Raya Irwansyah, M. Azhar; ., Yanto
ELKHA : Jurnal Teknik Elektro Vol 4, No 1 (2012): Edisi Bulan Maret
Publisher : Faculty of Engineering, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.27 KB) | DOI: 10.26418/elkha.v4i1.348

Abstract

Abstrak- Data pegawai merupakan salah satu informasi penting dalam sebuah instansi, karena data tersebut menyangkut data pribadi, data pendidikan dan data prestasi dan konstribusi selama bekerja di suatu perusahaan. Berhasilnya tidak suatu perusahaan ditentukan oleh pegawai yang bersangkutan, sehingga data pegawai tersebut harus dirancang seefektif mungkin agar memudahkan dalam pencarian data pegawai untuk keperluan tertentu. Beberapa keperluannya seperti pemeriksaan daftar data keseluruhan pegawai dan pemeriksaan kenaikan gaji berkala dan kenaikan pangkat yang biasanya diperiksa setiap sebulan sekali secara manual dengan membongkar arsip-arsip data pegawai untuk mengetahui pegawai yang akan mendapat kenaikan. Sistem informasi kepegawaian, diharapkan dapat menutupi kekurangan-kekurangan yang ada dan menyajikan data pegawai secara sistematis, salah satunya seperti menyajikan informasi lengkap seorang pegawai yang dapat ditinjau/diperiksa dan dicetak sewaktu-waktu. Kata kunci-: Sistem, Sistem Informasi Kepegawaian
Pencitraan Positif Dalam Aktivitas Keprotokolan Sekretariat Daerah Kota Bengkulu Hasmarini, Triana; ., Yanto; ., Asnawati
Jurnal Kaganga: Jurnal Ilmiah Sosial dan Humaniora Vol. 4 No. 2 (2020)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jkaganga.4.2.48-57

Abstract

 Penelitian ini bertujuan untuk mengetahui pencitraan positif dalam kegiatan protokol Sekretariat Daerah Kota Bengkulu. Metode penelitian yang digunakan adalah teknik pengumpulan data deskriptif kualitatif berdasarkan observasi, wawancara, dan dokumentasi. Informan penelitian ditentukan dengan menggunakan metode purposive sampling, yaitu tiga informan, informan kunci dan dua informan utama. Dalam penelitian ini, pencitraan positif dianalisis berdasarkan jenis gambar menurut Frank Jefkins, yaitu gambar cermin, gambar saat ini, beberapa gambar, gambar perusahaan dan gambar yang diharapkan (gambar harapan) yang terkait dengan kegiatan protokol yang telah dilakukan. Hasil penelitian menunjukkan bahwa kegiatan protokol di Sekretariat Daerah Kota Bengkulu memiliki citra positif, hal ini dapat dilihat dari setiap kegiatan protokol yang dilakukan selalu menghasilkan dampak atau pendapat positif dari pimpinan dan masyarakat. Pencitraan positif lebih banyak dilakukan terhadap gambar yang diharapkan (wish image), artinya kegiatan protokol sesuai dengan apa yang diharapkan oleh pimpinan dan masyarakat.
Penerapan Spiritual Emotional Freedom Technique (Seft) Untuk Mereduksi Kecemasan Siswa dalam Belajar Ayuningtias, Eka Wahyu; ., Yanto; Amalianita, Berru
PEMBELAJAR: Jurnal Ilmu Pendidikan, Keguruan, dan Pembelajaran Vol 9, No 1 (2025): Volume 9 Nomor 1 April 2025
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pembelajar.v8i2.71299

Abstract

Penelitian ini menggunakanpendekatanKuantitatifEksperimenjenisSingleSubjectResearch(SSR) dengan desainA-B-A. Populasi penelitian ini berjumlah 72 siswa kelas X SMAN 9 Tebo.TeknikpengambilansampelmenggunakanPurposiveSampling.Kriteria dalam penelitianiniadalahsiswayangmemilikikecemasansangatberatdenganskortertinggi berdasarkanpengukuranSkalaDASS-21(Depression,Anxiety,andStressScale).Dari 72siswa tersebutdidapatkansampelsebanyak3siswa. Alat pengumpulandatadalam penelitian ini yaitu Skala DASS-21. Berdasarkan uji Wilcoxon Rank Test SPSS 22, hasil penelitian menunjukkan bahwa Spiritual Emotional Freedom Technique (SEFT) dapat menurunkan kecemasan belajar pada siswa SMA N 9 Tebo dengan signifikansi 0,00.
A Survey of the Thickness of the Shoe Sole among Junior High School Students in Greater Jakarta for Shoe Correction in Seat Height-Popliteal Height Equation ., Yanto
Metris: Jurnal Sains dan Teknologi Vol. 21 No. 01 (2020): Juni
Publisher : Prodi Teknik Industri, Fakultas Teknik - Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/metris.v21i01.2429

Abstract

This paper aimed to present a survey result of the thickness of the shoe sole among junior high school students in Greater Jakarta, Indonesia. A number of 160 samples of the shoe wearing by junior high school students (85 boys and 65 girls) from Grade 7-Grade 9 was measured. The thickness of the sole of the shoe wearing by them were measured. The results were presented in mean and SD for each grade and gender. T-test results showed that no significant differences were found for thickness of the sole of the shoe wearing by boys and girls within the same grade. Anova test results also revealed that no significant differences were found for thickness of the sole of the shoe among boys in Grade 7-9 (F=0.54, p=0.58) and girls (F=1.06, p=0.35). Findings in this study revealed that a 20mm shoe correction, as often used by many researchers, which is added to the popliteal height to dimension the seat height (SH) is appropriate to be used for population under study. The results of this study provided sufficient justification for the use of a 2 cm shoe correction (SC) in addition to popliteal height when determining seat height of the chair.
Survei Penggunaan Uji Statistik dalam Penelitian Tugas Akhir Mahasiswa dengan Topik Ergonomi di Prodi Teknik Industri Unika Atma Jaya Jakarta ., Yanto
Metris: Jurnal Sains dan Teknologi Vol. 21 No. 02 (2020): Desember
Publisher : Prodi Teknik Industri, Fakultas Teknik - Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/metris.v21i02.2491

Abstract

This study presented a survey results of the statistical tools used by undergraduate university students in Department of Industrial Engineering,Faculty of Engineering, Atma Jaya Catholic University of Indonesia. A number of 26 reports of students’ final project from 2018-2020 was identified and studied. A checksheet form was developed to record the 14 statistical tools used by students consists of descriptive statistics (2 items), inference statistics (10 items), multivariate (1 item) and statistical package used (1 item). The data were analyzed for its frequency and percentage. Results showed that all reports used descriptive statistics to present participant’s demography of their research, as well as the summary of statistics. For inference statistics, the students used a variety of normality test, 2 t-test, anova, equal variance, proportion test, a few nonparametric tests, regression and correlation and multivariate statistics. For statistical package, most students used Minitab (46,2%), followed by SPSS (34,4%) and other such as AMOS, Listrel, PLS(15.4%). Among them, 11.5% used more than one software. In addition, the results of this study could be used to evaluate the contents of the relevant course.
Co-Authors Amalianita, Berru Asnawati Asnawati Ayuningtias, Eka Wahyu Desi Efrianti Hasmarini, Triana Muhammad Azhar Irwansyah Ruhenda, Ruhenda