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AUDIT QUALITY, AUDIT COMMITTEE, INSTITUTIONAL OWNERSHIP AND INDEPENDENT DIRECTOR ON EARNING MANAGEMENT Ni Putu Desy Cristiana Yanthi; Dudi Pratomo; Kurnia Kurnia
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.4312

Abstract

This study aims to analyze audit quality, audit committees, institutional ownership and independent director on earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. The sampling method use purposive sampling for 5 years so its obtained 160 observation data samples. The results in this study indicate that earnings management that occur is the type of income decreasing. Simultaneously audit quality, audit committee, institutional ownership and independent directors significantly influence on income decreasing. Partially, audit quality and independent director variables have a negative effect on income decreasing. While audit committee independence has a positive effect on income decreasing. Furthermore, audit quality, audit committees, and institutional ownership have no effect on earning management type income decreasing.
Reformulasi dana alokasi umum, menghitung kebutuhan fiskal daerah berbasis unit cost Kurnia Kurnia
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 4 No 2 (2019): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara, dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (886.078 KB) | DOI: 10.33105/itrev.v4i2.124

Abstract

Saat ini Pemerintah sedang menginisiasi untuk melakukan revisi terhadap UU Perimbangan Keuangan. Salah satu muatan materi revisi UU Perimbangan Keuangan tersebut adalah perubahan formulasi perhitungan DAU yang sangat fundamental. Perubahan tersebut yakni mengubah variabel kebutuhan fiskal yang sebelumnya menggunakan proxy jumlah penduduk, produk domestik regional bruto per kapita, luas wilayah, dan indeks pembangunan manusia untuk mengukur kebutuhan fiskal dalam penyediaan pelayanan publik di daerah, diubah menjadi variabel kebutuhan layanan dasar seperti infrastruktur, kesehatan, pendidikan, layanan umum, administrasi pemerintahan dengan menggunakan perhitungan unit cost dan target layanan per kapita sebagai penentu jumlah kebutuhan fiskalnya. Kajian ini akan mengeksplorasi hal yang perlu dipersiapkan, serta kelebihan dan kekurangan dalam penerapan perhitungan kebutuhan fiskal berbasis unit cost melalui kajian desk study. Kajian menemukan fakta, bahwa pendekatan perhitungan berbasis unit cost memerlukan informasi yang sangat detil atas layanan dasar yang akan disediakan, identifikasi seluruh aktivitas dan biaya yang dapat memenuhi indikator capaian layanan standar. Namun demikian, terbatasnya resource envelope yang tersedia dapat menjadi kendala dalam pemenuhan indikator capaian layanan dasar tersebut.
Optimalisasi Pemanfaatan Media Sosial Bagi Pelaku Usaha Mikro Kecil dan Menengah (UMKM) Sebagai Solusi Pertahanan Ekonomidi Tengah Pandemi Covid-19 Azizah Azizah; Annisa Awwaliyah; Kurnia Kurnia; Sherina Kusramadhani; Ayu Safitri; Badianur Badianur; Edo Surya Bintoro; Latifah Nor Thoybah; Maharani Ad’ha; Rinto Efendi; M. Zaini Miftah
Dedikasi: Jurnal Pengabdian kepada Masyarakat Vol 14 No 2 (2021): Juli-Desember
Publisher : Pusat Pengabdian Kepada Masyarakat Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.432 KB) | DOI: 10.32678/dedikasi.v14i2.5465

Abstract

Abstrak: Coronavirus Diseanse (Covid-19) ditetapkan sebagai Public Health Emergency of International Concern, maka sejak itu pula muncul berbagai problematika ditengah kehidupan masyarkat. Tidak hanya berdampak pada masalah kesehatan, tetapi juga permasalahan sosial dan ekonomi lainnya. Pengangguran semakin meningkat sementara tingkat kesejahteraan masyarakat semakin menipis. Permasalahan ini tentu saja muncul karena adanya pengurangan tenaga kerja yang dilakuakan oleh suatu perusahan, Hal ini tanpa terkecuali juga berlaku terhadap Usaha Mikro Kecil Menengah (UMKM). Untuk itulah pentingnya melakukan upaya pemulihan di sektor UMKM yang salah satunya melalui optimalisasi pemanfaatan media sosial. Adapun permaslahan yang akan dibahas yaitu tentang bagaimana pengaruh pandemic Covid-19 terhadap UMKM dan bagaimana optimalisasi pemanfaatan media informasi bagi UMKM sebagai solusi pertahanan ekonomi ditengah pandemic Covid-19. Jenis Penelitian yang digunakan dalam penulisan ini adalah metode kualitatif. Adapun hasil dari penelitian ini menunjukan bahwa pemafaatan media sosial sebagai sarana pemasaran ataupun promosi bagi pelaku UMKM merupakan hal yang sangat efektif untuk dilakukan. Hal ini dikarenakan berdasarkan survei yang dilakukan oleh beberapa kalangan menunjukkan bahwa angka pengguna media sosial pada masa pandemi Covid-19 meningkat secara signifikan berbanding dengan sebelum adanya pandemi. Optimalisasi yang dapat dilakukan bagi pelaku UMKM diantaranya yaitu dengan melakukan promosi dengan iklan yang menarik melalui berbagai platform media sosial.
ACHIEVE CLASSROOM INTERACTION IN ENGLISH LEARNING Kurnia Kurnia; Junaeda Junaeda; Kaharuddin Kaharuddin; Jamaluddin Kamaruddin; Rusli Rusli
JURNAL EDUKASI NONFORMAL Vol 1 No 1 (2020): Jurnal Edukasi NonFormal
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Interaction is becoming more and more important in English learning. It is in relation with the need of the ability of the students to communicate in English. Success or failure in classroom language learning typically has something, if not absolutely everything, to do with the nature of interaction that takes place during lessons. The teacher interacted with the whole class by accepting feeling, praising or encouraging, accepting or using ideas of students, asking questions, lecturing, and giving directions. The teacher interacted with individual students by accepting feeling, praising or encouraging, accepting or using ideas of the student, asking questions, lecturing, giving directions, reminding noisy students, and helping the student’s work. The student interacted with the teacher by giving response to the teacher’s questions, and giving initiation. The students’ silence often happened when they were asked by the teacher. The student did not directly answer or respond to the teacher’s questions. The interaction among the students happened most of the time. In relation to the English lesson, the students interacted with their friends by talking about the activity asked by the teacher, discussing the teacher’s questions, and asking about difficult words or expressions. The results of this research were in the form of description and interpretation of the meaning of interaction. It enriched the knowledge in English Education Studies. It also gave better understanding for the students, teacher, other language learners and the researcher herself. For teachers, it would be useful as one of the references in applying the teaching method in class to get maximum result in English interaction in classroom. For students, it would be used as a reflection to make a better improvement in their participation in class and to interact more meaningfully. Interaction was not just the action of the language learners. It was an active process. There were willingness, awareness, intention, emotion, creativity, and feeling of relax in it. In the classroom, both the teacher and the students should have the willingness to participate in the interaction.
Analisis Keterampilan Komunikasi Dalam Penerimaan Karyawan Pada Lulusan Baru STIKOM Interstudi Nurul Mumtahanah; Kurnia Kurnia
Inter Script : Journal of Creative Communication Vol 4, No 1 (2022): Inter Script : Journal of Creative Communication
Publisher : Sekolah Tinggi Ilmu Komunikasi Inter Studi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.853 KB) | DOI: 10.33376/is.v4i1.1376

Abstract

Kemampuan kerja dari para lulusan menjadi perhatian banyak negara, termasuk Indonesia, dengan tingkat pengangguran yang tinggi di antara lulusannya, tingginya tingkat pengangguran diantara para lulusan sering dikaitkan dengan kurangnya keterampilan komunikasi sehingga terdapat permasalahan dimana kemampuan komunikasi para lulusan baru cenderung belum optimal. Pentingnya keterampilan komunikasi yang efektif bagi para lulusan tidak dibarengi dengan pelatihan keterampilan komunikasi yang memadai. Keterampilan komunikasi yang buruk tersebut mungkin disebabkan oleh tuntutan perguruan tinggi yang menginginkan para mahasiswa untuk cepat lulus tanpa diberikan keterampilan yang cukup dalam menghadapi dunia kerja Tujuan dilakukannya Penelitian ini untuk mengetahui gambaran keterampilan komunikasi dalam proses penerimaan karyawan pada lulusan baru STIKOM Interstudi. Penelitian ini menggunakan modul dari teori komunikasi Truman yang telah diuji melalui penelitian Krishnan, 2019 untuk komunikasi yang efektif ditunjukkan dengan 4C, 4C tersebut terdiri dari clarity, conciseness, completeness, dan correctness. Aspek komunikasi ini penting karena selama wawancara, narasumber perlu memberikan jawaban dan penjelasan yang jelas tentang ide atau topik terkait. Metode yang digunakan kuantitatif dengan pendekatan deskriptif. Hasil penelitian ini Lulusan STIKOM Interstudi yang menjadi subjek dalam penelitian ini ditemukan masih menunjukkan keterampilan komunikasi yang kurang optimal terkait komunikasi efektif 4C. Berdasarkan hasil penelitian ini, maka diketahui bahwa penting bagi universitas untuk menerapkan program yang dapat membantu mahasiswa dalam mengembangkan keterampilan komunikasinya secara baik.Kata Kunci; Keterampilan Komunikasi, Komunikasi, STIKOM InterStudi, Teori Komunikasi Truman 4Cs
PERAN KOMUNIKASI PRODUK DALAM MEMPERTAHANKAN KEPERCAYAAN KONSUMEN JANJI JIWA Tiika Dewi Utami; Kurnia Kurnia
Inter Script : Journal of Creative Communication Vol 4, No 1 (2022): Inter Script : Journal of Creative Communication
Publisher : Sekolah Tinggi Ilmu Komunikasi Inter Studi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.596 KB) | DOI: 10.33376/is.v4i1.1242

Abstract

Komunikasi bisnis membentuk strategi relasional untuk membangun kepercayaan konsumen. Kepercayaan menjadi bentuk komitmen komunikasi dan menjadi komponen utama dari keberhasilan komunikasi. Penelitian ini bertujuan untuk memahami peran komuniksi produk dalam membangun kepercayaan konsumen melalui studi kasus pada Janji Jiwa. Penelitian ini menggunakan metode kuantitatif dan teknik purposive sampling. Populasi penelitian ini adalah konsumen Janji Jiwa. Pengumpulan data dilakukan dengan pendistribusian kuesioner secara online dengan google form dan analisis data dilakukan dengan menggunakan SPSS melalui tahapan pengujian validitas, reliabilitas serta pengujian model regresi untuk menilai signifikansi statistik melalui hubungan yang dihipotesiskan. Hasil penelitian menunjukkan bahwa komunikasi bisnis melalui Product Communications terbukti secara positif dapat berimplikasi membangun Customer Trust kopi janji jiwa. Menjaga Product Communications merupakan hal yang penting bagi komunikasi bisnis kopi janji jiwa.Kata Kunci: Komunikasi Bisnis, Kepercayaan Konsumen, Komunikasi Produk
Pengaruh Motivasi dan Komunikasi Terhadap Kinerja Karyawan PT. Astra Credit Companies (ACC) Santi Dwi Yulisti; Kurnia Kurnia
Inter Script : Journal of Creative Communication Vol 4, No 2 (2022): Inter Script : Journal of Creative Communication
Publisher : Sekolah Tinggi Ilmu Komunikasi Inter Studi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (733.583 KB) | DOI: 10.33376/is.v4i2.1390

Abstract

The purpose of this study was to determine partially or simultaneously the independent variables of motivation and communication on the performance of employees of PT. Astra Credit Companies, and to find out which of the two variables has a dominant effect on the dependent variable. This research uses quantitative methods, a population of 65 employees and samples taken from the entire population. Data obtained from the process of interviews, observations, and distributing questionnaires to respondents, the data were analyzed using multiple linear regression analysis to answer the hypothesis.The results of this study are: (1) motivational variables and have a positive and significant effect on employee performance with a significant level of 0.006 < 0.05; (2) the communication variable has a positive and significant effect on employee performance with a significant level of 0.019 < 0.05; (3) the variables of motivation and communcation have a positive and significant effect simultaneously on employee performance; Keywords : Motivation, Communication, Performance
Analysis of the Main Character's Inner Conflict in the Novel "Milea Suara Dari Dilan" by Pidi Baiq Kurnia Kurnia; Nur Hafsah Yunus; Sudirman Sudirman
MEDIASI : Jurnal Kajian dan Terapan Media, Bahasa, Komunikasi Vol 4, No 1 (2023): January
Publisher : Politeknik Negeri Media Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46961/mediasi.v4i1.663

Abstract

This study aims to describe the forms of inner conflict, the causes of inner conflict, and the form of resolution of the main character's inner conflict in the novel “Milea Suara Dari Dilan” by Pidi Baiq. This type of research is descriptive qualitative where the data is in the form of written words or descriptions. Based on the results of the study it can be concluded that the form of inner conflict experienced by the main character includes disputes between choices that are not in accordance with desires, confusion in experiencing problems and desires that are not in accordance with reality. The cause of the main character's inner conflict consists of two causes, namely external and internal causes. The forms of solving the inner conflict of the main character in the novel are sublimation, repression, rationalization, and projection.
PENGEMBANGAN PRODUK KERAJINAN DARI ANYAMAN BAMBU DI DESA BABUSSALAM KECAMATAN GERUNG KABUPATEN LOMBOK BARAT Cahaya Rizki; Eva Mulyati; Kurnia Kurnia; Baiq Nurlaela Hardiana; Rahmat Hidayat; Ingka Safitri; Busro Busro; Safira Apriyulianti; Baiq Rufaida Agustina; Rubiyanti Rubiyanti
Jurnal Interaktif: Warta Pengabdian Pendidikan Vol 3 No 1 (2023): Edisi Juni 2023
Publisher : Jurusan Ilmu Pendidikan, FKIP, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/interaktif.v3i1.63

Abstract

The role of the creative industry is believed to be capable of becoming the newest economic axis in Indonesia and even becoming the backbone of the national economy. In the industrial era 4.0, Internet connectivity is something that cannot be separated in all fields. Given this, it is only appropriate for MSMEs to adapt various important things so that they are able to take advantage of the Industrial 4.0 era properly. In accordance with the objectives of the Babussalam Village Integrated KKN community service activities with the Desapreneur theme, namely to advance the village's creative economy. The method used in this community service activity is participatory action research through training, learning, Demonstration plots (Demplots) and ongoing mentoring and collaboration with the community in East Bermi hamlet. While the technique used in this activity is the weaving technique to get a craft product from woven bamboo. Before woven bamboo is formed into caterpillars which are used for weaving. The output produced in the implementation of Unram's KKN-PLP activities for the period December - February 2023 is in the form of knowledge of developing new innovations about how many hampers bamboo woven crafts are, and the community also knows how to promote techniques for the resulting woven bamboo products.
PEMBENTUKAN KELOMPOK KADER DAN IBU “SAGITA” (Sayang Ibu dan Balita) SEBAGAI UPAYA PENCEGAHAN STUNTING Kurnia kurnia; Retno Issroviatiningrum
Jurnal Humanis ( Jurnal Pengabdian Masyarakat ISTeK ICsada Bojonegoro) Vol. 8 No. 2 (2023): Jurnal HUMANIS
Publisher : LPPM STIKes ICsada Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

toddlers. Indonesia, which is a developing country, contributes to the growth in the stunting rate in toddlers in the world where currently Indonesia is ranked fifth in the world's incidence of stunting in toddlers. Stunting can be prevented by community empowerment activities, namely village involvement in detecting and preventing stunting. The purpose of this community service activity is to improve health status by forming a community, especially cadres and mothers who are aware of stunting "SAGITA" (Sweet Mothers and Toddlers) in Bandarharjo Village. Bandarharjo Village was chosen because it is part of the working area of ​​the Bandarharjo Health Center, North Semarang. With data on stunted children in June 2021, there were 86 stunted children aged 0-60 months, of which 60 (70%) were short children and 26 (30%) were very short children. 738 souls the number of normal toddlers. Meanwhile, data on stunted children in the Bandarharjo sub-district, North Semarang in June 2021, with data on toddlers aged 24-59 months, 26 people were very short, 60 people were short, and there were 60 toddlers who contributed to stunting at ages 48-60 months, male and female. The World Health Organization (WHO) since 2007 has socialized the Community-Based Management of Severe Acute Malnutrition program. One approach that can be taken is community empowerment. The "SAGITA" community service activity in Bandarharjo Village is preparing tools, health promotion media, and places used for program implementation. Activities in this community service consist of forming a group of mothers who are aware of nutrition, training on toddler development screening for cadres, counseling on breast milk (ASI) and complementary foods for breast milk (MPASI), counseling on balanced nutrition, hand washing training for pre-school children, and stimulate toddler development. Evaluation of this activity is carried out by measuring mother's knowledge related to nutrition and measuring the nutritional status of toddlers.