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All Journal Jurnal Ilmu Lingkungan SIGMA EPSILON - Majalah Ilmiah Teknologi Keselamatan Nuklir Jurnal Teknik Lingkungan Jurnal Gaussian Diponegoro Journal of Accounting Jurnal Pendidikan Ekonomi (JUPE) Jurnal Statistika Universitas Muhammadiyah Semarang Jurnal Online Mahasiswa (JOM) Bidang Pertanian JURNAL AKUNTANSI UNIVERSITAS JEMBER Wahana Teknik Sipil: Jurnal Pengembangan Teknik Sipil BISE: Jurnal Pendidikan Bisnis dan Ekonomi INKUIRI : Jurnal Pendidikan IPA Reviews in Civil Engineering Seminar Nasional Lahan Suboptimal Aksara: Jurnal Ilmu Pendidikan Nonformal Agroekotek View Jurnal Pengabdian Masyarakat Multidisiplin Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Journal of Marine and Coastal Science Jurnal Teknik Sipil Terapan JURNAL UMBANUA Jurnal Pengabdian pada Masyarakat Jurnal Bisnis Event Prosiding Seminar Nasional Unimus
Sudarno Sudarno
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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PERSEPSI TERHADAP E-GOVERNMENT PADA PEGAWAI DIREKTORAT JENDERAL PERBENDAHARAAN Putu Jaya Permana; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to analyze employees of Directorate General of Treasury perception towards e-government that measure the effect of system quality, information quality, perceived usefulness and perceived ease of use towards e-government user acceptance. There were five variables in this research that consist of four independent variables namely system quality, information quality, perceived usefulness and perceived ease of use and one dependent variable namely e-government acceptance. Statistical method used in this research is multiple regressionThe results of this study showed that perceived usefulness and perceived ease of use significantly affect user acceptance of Directorate General of Treasury e-government. 
PENGARUH KEPEMILIKAN ASING TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Aldila Khairina Sissandhy; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aimed to examine the effect of foreign ownership on firm value with Corporate Social Responsibility as an intervening variable. The use of CSR as an intervening variable because firms with foreign ownership has increased interest in CSR and CSR program is one factor that can increase the value of the firm value measured by Tobins'Q company.The study was conducted using purposive sampling method in manufacturing companies with criteria (1) manufacturing company listed on the Stock Exchange in 2009 to 2012 (2) Companies that issue and publish an annual report, especially social accountability reports from the period of 2009 up to 2012 complete. Based on 152 samples obtained criterion called the company for three years of observation. Then, there are 12 samples including outliers that must be excluded from the study sample. thus, the final number of viable samples observed is 140 companies. The analysis technique used is multiple regression analysis.The results of this study indicate that foreign ownership has a significant effect on firm value and foreign ownership also has a significant effect on CSR. CSR is not an intervening of foreign ownership on firm value. 
PENGARUH STRUKTUR KEPEMILIKAN DAN R&D TERHADAP LUAS PENGUNGKAPAN MODAL INTELEKTUAL Cut Nur Aisyah; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The objective of this study is to analyze the influence of ownership structure and R&D on Extent Intellectual Capital Disclosure (EICD). The analysis used independent variable such as management ownership, foreign ownership, government ownership, institutional ownership, and R&D. The dependent variable is Extent Intellectual Capital Disclosure (EICD). The sample used in this study was  the secondary data from Bursa Efek Indonesia (Indonesian Stock Exchange), i.e. the annual report of financial company listed  in BEI for the year 2012. The statistics method used in this study was multiplied linear regression analysis, the hypotheses testing used statistic t and F tests. The analysis showed that foreign ownership, government ownership, and R&D had significant influences on EICD. Meanwhile, management ownership and institutional ownership had no significant influences on EICD.
ANALISIS DAYA TAMPUNG BEBAN CEMAR DI DAS BENGAWAN SOLO SEGMEN KOTA SURAKARTA DAN KABUPATEN KARANGANYAR DENGAN MODEL QUAL2KW Taufik Dani; Suripin Suripin; Sudarno Sudarno
Jurnal Ilmu Lingkungan Vol 13, No 2 (2015): Oktober 2015
Publisher : School of Postgraduate Studies, Diponegoro Univer

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.938 KB) | DOI: 10.14710/jil.13.2.93-102

Abstract

Sungai Bengawan Solo adalah sumber air yang penting bagi masyarakat di pulau Jawa. Meningkatnya aktifitas di sepanjang badan sungai terutama di Kota Surakarta dan Kabupaten Karanganyar, berdampak pada menurunnya kualitas air sungai Bengawan Solo. Untuk mewujudkan upaya pengelolaan sungai dan pengendalian pencemaran, maka perlu dilakukan kajian daya tampung beban cemar dan penilaian resiko lingkungan sehingga dapat diketahui berapa besar beban cemar yang harus diturunkan dan penentuan strategi yang tepat. Metode penentuan beban cemar yang digunakan yaitu model Qual2Kw. Dari hasil penelitian diketahui bahwa status mutu air sungai menunjukan nilai 1 < IP ≤ 5 sehingga, status sungai Bengawan Solo di segmen kota Surakarta dan Kabupaten karanganyar  adalah tercemar ringan. Daya tampung beban cemar sungai Bengawan Solo untuk baku mutu peruntukan kelas II, telah terlampaui pada semua titik sampling.Dengan demikian, pada setiap segmen perlu diturunkan beban cemar BOD nya. Pada segmen 1 perlu diturunkan BOD sebesar 15.559,69 Kg/hari. Pada segmen 2 sebesar 16.186,48 Kg/hari. Pada segmen 3 sebesar 24.075,23 Kg/hari. Dan pada segmen 4 perlu sebesar 81.871,91 Kg/hari. Sementara untuk parameter COD, pada segmen 2 masih mempunyai daya tampung beban cemar sebesar 486,56 Kg/hari, sementara pada segmen 1,3 dan 4 telah melampaui daya tampung beban cemar baku mutu kelas II. Pada segmen 1, perlu diturunkan sebesar 30,207,81 Kg/hr. Pada segmen 3, diturunkan sebesar 8.305,21 Kg/hari. Pada segmen 4, diturunkan sebesar 31.338,07 Kg/hr.
Integrasi Pengolahan Air Limbah Lindi Hitam dengan COD dan TSS Tinggi dari Proses Pembuatan Bioetanol Ajeng Arum Sari; Sudarno Sudarno
Jurnal Ilmu Lingkungan Vol 17, No 1 (2019): April 2019
Publisher : School of Postgraduate Studies, Diponegoro Univer

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (908.668 KB) | DOI: 10.14710/jil.17.1.100-106

Abstract

Limbah lindi hitam merupakan limbah yang berasal dari proses pretreatment tandan kosong kelapa sawit menjadi bioetanol, dimana sampai saat ini tidak memiliki perhatian yang khusus. Limbah pada konsentrasi tertentu dengan melewati batas yang ditetapkan akan menimbulkan pencemaran dan dapat mempengaruhi kondisi lingkungan. Penelitian ini bertujuan untuk mengidentifikasi karakteristik dari lindi hitam dan juga untuk mengetahui efisiensi pengolahan limbah lindi hitam dengan menggunakan kombinasi dari metode koagulasi – flokulasi, AOPs fenton dan adsorpsi. Penelitian ini menggunakan metode jartest, dengan variabel bebas adalah parameter COD, TSS, dan warna. Pada hasil akhir pengolahan didapatkan efisiensi pada metode koagulasi dengan dosis PAC 30g/L efisiensi penurunan COD sebesar 81,68%, TSS sebesar 82,38%, warna sebesar 60,31%. pada metode fenton dengan dosis H2O2 100 ml/L efisiensi penurunan COD sebesar 66,81%, TSS sebesar 53,91%, warna sebesar 67,90%. Dan pada metode adsorpsi dengan karbon aktif 20 g efisiensi penurunan COD sebesar 93,30%, TSS sebesar 18,36%, warna sebesar 90,06%. Dari seluruh kombinasi metode pengolahan tersebut didapatkan efisiensi penurunan COD sebesar 99,47%, TSS sebesar 92,59%, warna sebesar 98,14%.
Strategi Pengembangan Pengelolaan Rantai Pasok Dalam Pengelolaan Sampah Plastik Kikis Dinar Yuliesti; Suripin Suripin; Sudarno Sudarno
Jurnal Ilmu Lingkungan Vol 18, No 1 (2020): April 2020
Publisher : School of Postgraduate Studies, Diponegoro Univer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jil.18.1.126-132

Abstract

Pengelolaan sampah rumah tangga masih menjadi salah satu masalah serius yang terjadi di kota besar. Pertambahan jumlah penduduk setiap tahunnya akan mempengaruhi volume, jenis dan karakteristik sampah yang dihasilkan setiap harinya. Dari hasil penelitian lapangan yang dilakukan di Kecamatan Semarang Tengah pada Tahun 2017 menunjukkan bahwa sampah yang dihasilkan mencapai hampir 0,98 kg  per orang setiap harinya. Adapun sampah yang dihasilkan terdiri dari  77,5 % sampah organik, 13,5 % sampah plastik, 5,5 % sampah kardus dan kertas, 2,2 %  logam / kaleng dan sisanya adalah kaca dan lainnya. Dari komposisi tersebut, sampah plastik merupakan sampah non organik yang memiliki prosentase tertinggi.  Subjek dalam penelitian ini adalah pelaku dalam rantai pasok pengelolaan sampah plastik. Dari subjek penelitian juga didapatkan faktor internal dan eksternal yang akan digunakan untuk menganalisis  kekuatan (strengths), kelemahan (weaknesses), peluang (opportunities), dan ancaman (threats) dalam meningkatkan dan menjaga keberlanjutan pengelolaan sampah plastik di Kecamatan Semarang Tengah.  Suatu sistem penyediaan bahan baku, proses produksi hingga proses pemasaran sampai ke tangan konsumen, dibutuhkan dukungan teknologi baik berupa aplikasi sederhana yang memberikan informasi tentang ketersediaan jenis dan jumlah bahan baku yang terupdate, sehingga dapat mempersingkat waktu produksi. Selain itu juga perlu dukungan sistem informasi untuk membantu pemasaran produk daur ulang, sehingga jangkauan pengguna / konsumen akan lebih banyak dan lebih luas. Keberadaan teknologi informasi memegang peranan penting sebagai media untuk mempercepat terpenuhinya supply dan demand serta menjamin keberlangsungan dan keberlanjutan usaha.STRATEGY FOR DEVELOPING SUPPLY CHAIN MANAGEMENT IN PLASTIC WASTE PROCESSING  ABSTRACT Household waste management is still one of the serious problems that occur in big cities. The increase of population each year will affect the volume, type and characteristics of waste produced every day. From the results of field research conducted in the District of Central Semarang in 2017 showed that the waste generated reached almost 0.98 kg per person every day. The waste generated consists of 77.5% organic waste, 13.5% plastic waste, 5.5% cardboard and paper waste, 2.2% metal / can and the rest is glass and others. From the results showed that plastic waste is non-organic waste which has the highest percentage. The subjects in this study were actors in the supply chain of plastic waste management.  The research subjects also obtained internal and external factors that will be used to analyze strengths, weaknesses, opportunities and threats in improving and maintaining the sustainability of plastic waste management in Central Semarang District. A system of supplying raw materials, the production process to the marketing process up to the hands of consumers, technology support is needed in the form of a simple application that provides information about the availability of types and quantities of updated raw materials, so as to shorten the production time. It also needs the support of information systems to help marketing recycled products, so that the coverage area of users / consumers will be more and wider. The existence of information technology plays an important role as a medium to accelerate the fulfillment of supply and demand and to ensure the sustainability of the business.
UJI FORMULASI PUPUK HAYATI DAN PUPUK NPK PADA PERTUMBUHAN BIBIT KELAPA SAWIT (Elaies guineensis Jacq.) DI PEMBIBITAN UTAMA Sudarno Sudarno; Adiwirman Adiwirman; Fifi Puspita
Jurnal Online Mahasiswa (JOM) Bidang Pertanian Vol 5 (2018): Edisi 1 Januari s/d Juni 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Pertanian

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Abstract

Palm oil plantations are plantation crops for Indonesia and plays an important role as a mainstay commodity for export or commodities that can increase farmers' income. To produce a good seedlings and the required quality of intensive management during the nursery stage one was fertilization. Fertilization is made to enhance the growth of oil palm seedlings, one of them with biological fertilizer combined with inorganic fertilizer. This study aims to determine the effect of the interaction of multiple doses of biological fertilizers and NPK fertilizers by administering several different doses on the growth of oil palm seedlings and to get the best interactions in the main nursery. This study was conducted at experimental field of Faculty of Agriculture, University of Riau with Inceptisol soil types. The research was conducted from January 2016 to April 2016. This study was conducted experiments using a completely randomized design (CRD) factorial consisting of two factors: Factor I: bacillusyang biological fertilizer consists of four levels IE K0: Without giving a biological fertilizer bacillus, K1: fertilizer biological active ingredient bacillus sp 10 ml / plant, K2: fertilizer biological active ingredient bacillus sp 20 ml / plant and K3: fertilizer biological active ingredient bacillus sp 30 ml / plant. Factor II: NPK fertilizer, which consists of four levels IE P0: Without giving NPK, P1: Delivery of NPK 5g / plants, P2: Delivery of NPK 10 g / plant and P3: Delivery of NPK 15 g / plant. The parameter those observed were the seedlings height (cm), stump diameter (cm), number of leaves (leaf), plant fresh weight (g), seedling dry weight (g), the volume of the roots of plants (ml) and the shoot to root ratio .The results showed that doses of biofertilizers 30 ml / plant and without NPK fertilizer showed the highest results, namely, plant height, diameter of the stump, leaf number, fresh weight of plants, plant dry weight, root volume and the ratio of canopy roots and several doses of NPK does not give effect to all the parameters of observation. 
INTELLECTUAL CAPITAL : PENDEFINISIAN, PENGAKUAN, PENGUKURAN, PELAPORAN DAN PENGUNGKAPAN Sudarno Sudarno; Nourma Yulia
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10 No 2 (2012)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v10i2.1256

Abstract

A paradigm shift of labour based business to knowledge based business has an impact on financial reporting. There are other things that are necessarily stated to financial report users which can explain value-added the company has such as innovation, findings, knowledge and skills of human resources, relations with consumers, etc. most frequently known as intellectual capital. The company’s inability to record intangible asset in the balance is because the current accounting standard has not yet been able to capture and report undertaken investment in order to gain non-physical resources. This research was conducted by qualitative approach (literature study) which explained the concept of intellectual capital from definition, recognition, measurement, reporting and disclosure. Keywords: Intellectual Capital, Definition, Recognition, Measurement, Reporting and Disclosure.
AKUNTANSI SUMBERDAYA MANUSIA: PERLAKUAN DAN PENGUKURAN Sudarno Sudarno
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8 No 1 (2010)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v8i1.1218

Abstract

The objective of this study is to examine the accounting treatment for human resource, whether human resource is recognized as an asset or as a periodical expense. Conventional accounting believe that investment on human resources is recognized as cost as its occured. However, investment on human resources meets criteria as an expense and also as an invesment which need to be capitalized. From various measurement method on human resource, the writer believe that human resources should be recognize as an asset and the best measurement method is historical cost since this method is more reliable and objective method. Keywords: human resources accounting, measurement of HRA
Pengaruh Kualitas Pelayanan (Service Quality), Penghargaan (Reward) dan Kepuasan Wajib Pajak Kendaraan Bermotor Terhadap Capaian Kinerja Lembaga (Studi Empiris di Unit Pelaksana Teknis Pendapatan Badan Pendapatan Daerah Provinsi Riau) Sudarno Sudarno; Hasmuri Hasmuri
INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia Vol. 1 No. 2 (2018): INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia - Edisi Maret 2018
Publisher : Forum Inovasi Bisnis dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.832 KB) | DOI: 10.31842/jurnal-inobis.v1i2.30

Abstract

Tujuan kajian ini adalah menganalisis pengaruh kualitas pelayanan (service quality), penghargaan (rewards) dan kepuasan wajib pajak kendaraan bermotor terhadap capaian kinerja lembaga. Regresi linier berganda untuk menguji model yang dihipotesiskan secara statistik, serta untuk menentukan sejauh mana menggunakan model yang diajukan konsisten dengan data sampel. Hasil penelitian menunjukkan bahwa kualitas pelayanan mempunyai pengaruh secara positif dan signifikan terhadap capaian kinerja lembaga kemudian penghargaan mempunyai pengaruh secara positif dan signifikan terhadap capaian kinerja lembaga dan kepuasan wajib pajak mempunyai pengaruh secara positif dan signifikan terhadap capaian kinerja lembaga unit pelaksana teknis pendapatan dinas pendapatan Provinsi Riau serta secara bersama-sama kualitas pelayanan, penghargaandan kepuasan wajib pajak berpengaruh secara positif dan signifikan terhadap capaian kinerja lembaga unit pelaksana teknis pendapatan dinas pendapatan Provinsi Riau. 
Co-Authors Abdul Hoyyi Achmad Tavip Junaedi Ade Lenty Hoya Adimulya Nurrahman Aditya Eka Laksana Adiwirman Adiwirman Afianti Sonya Kurniasari Agung Santoso Agus Sudrajat Ahmad Reza Aditya Ajeng Arum Sari Alan Prahutama Aldila Khairina Sissandhy Alfita Rakhmayani Amin Nursudi Aminuddin Aminuddin Anak Agung Istri Sri Wiadnyani Angga Saputra Desti Anik Waryanti Anissa Pangastuti Anya Amabell Syukuri Arifah Wulansari Ariffandita Nuri Muttaqin Ashri Febrina Rahmasari Atika Elsadining Tyas Avida Anugraheni Avida Nugraheni C. Ayu Ambarsari bagus aji Bambang Wasito Adi Bayu Ariawan Bayyina Zidni Falah Boedi Setya Rahardja Budi Warsito Chiarakania Chaniago Cut Nur Aisyah Darari Rahma Lalita Dedy Haryanto Despriyanti Despriyanti diah novitasari Diah Safitri Dian Ika Pratiwi Dita Oktavia Ningrum Dwi Ispriyansti Dwi Ispriyanti Dwi Safrudin Dwi Siwi Handayani Eka Triakuntini Endang Dewi Masithah Endro Sutrisno Erna Puspitasari evelyn wijaya Farid Abdu Salam Fathimatuzzahra Syahrozad Nuroqi Fatkhan Arissetya Febriane Paulina Makalew Feri Setyowibowo Fifi Puspita Fuad Muhammad Galih Maraseta W H Prasaja Galuh Ayu Prameshti Gusti Rusmayadi Harini Harini Hasbi Yasin Hasmuri Hasmuri Huriyah Huriyah Ibnu Athoillah Irawan Wisnu Wardhana Johan Adi Wicaksana Joko Purnomo Julidian Julidian Julius E. Tenda Junaidi Junaidi Khalida Hanum Khersna Bayu Sangka Khresna Bayu Sangka Kikis Dinar Yuliesti Kristiani Kristiani Kussigit Santosa Lintang Afdianti Nurkhasanah Lulut Fadhilah Lundu Bontor Sihite Luthfi Rachma Dita M. Husni Arifin Maidiah Dwi Naruri Saida Malik Hakam Maluw, Fandel Mamuroh Mamuroh Mardison Purba Mario Moningka Martha Ng Mintasih Indriayu Mintasih Indriayu Moch. Abdul Mukid Mohammad Al Hazmi Mohammad Rama Fadillah Soeroso Muhammad Amin Muhammad Fachri Maulana Mustafid Mustafid Nailatis Shofia Nany Yuliastuti Nesvi Intan Oktajayanti Nonik Brilliana Primastuti Nourma Yulia Nova Yanti Gultom Novi Melawati Nur Aeniatus Solekakh Nur Musrifah Rohmaningsih Pradana Sahid Akbar Pranata Anggakara Priska Rialita Hardani Putu Handoko Murti Putu Jaya Permana Qomaruddin, Mochammad Ramdhan Febrianto Rangkang, Jeanely Retza Bahtiar Anugrah Ridha Ramandhani Ririn Khoiriyah Rita Rahmawati Rizka Asri Brilliani Rizky Ade Putranto Rukun Santoso Rumbayan, Rilya S. Suripin Salman Alfarisy Totalia Sandy Kristiara Sarwanto Sarwanto Satrio Adi Wibowo Sekar Niken Kartika Sheny Nurul Aini Shofiyatul Afidah Sholikhah Septiarti Khusnul Wardatus SITI NURLATIFAH Slamet Effendy Yusuf Sudenroy Mentang Sugito Sugito Suhardjo Suhardjo Sukrismiati Sukrismiati Sulton Syafii Katijaya Sunarto Sunarto Suparti Suparti Supriyanto Supriyanto Sutrisno Anggoro Syanne Pangemanan Tampanatu P. F. Sompie Tarina Rahmayani Tarno Tarno Tatik Widiharih Taufan Fahmi Taufik Dani Testian Yushli Ana Tiani Wahyu Utami Titin Nurfiatin Tri Retnaning Nur Amanah Triastuti Wuryandari Veronika Ellyana Vica Nurani Wahyu Nugraha Widha Sunarno WINARTI WINARTI Winda Rosiana Pratiwi Wulan Merdeka Sari Yanuar Luqman Yovina Mulyadi Yuciana Wilandari