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HUBUNGAN PERMENDAG NO.53/M-DAG/PER/8/2012, BANK, FRANCHISOR DAN UMKM Warno, Warno
JURNAL STIE SEMARANG Vol 5 No 2 (2013): VOLUME 5 NOMOR 2 EDISI JUNI 2013
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

From the research conducted it can be concluded as follows: SMEs welcome party when there is co-operation to take over the process and minimarket franschise The bank approved  the agreement  which  required  a  decent  home loan  to  be funded. c. Franchisor approve the agreement because it can run the Regulation could also expand its business Welcomed the government for the establishment of cooperation between the Bank, SME and franschisor
SISTEM JARINGAN SOSIAL NASIONAL (SJSN) INDONESIA (Studi Kasus Persepsi Mahasiswa di Semarang) Warno, Warno
JURNAL STIE SEMARANG Vol 4 No 3 (2012): VOLUME 4 NOMER 3 EDISI OKTOBER 2012
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

The government has been implementing programs aimed at 6 programs for the welfare of the community, namely: a) Family Hope Program (PKH) b) Health Assistance For Poor Families c) Help the poor education d) rice for the poor (Raskin) e) community targeted poverty alleviation program (PNPM) f) business credit (KUR) The six pro-people program to reduce poverty and achieve social welfare, the government is drafting a new program is a continuation of the six program which is a program that aims to ensure the needs of people nationwide who were named National Social Network Systems (Navigation), and the plan was carried out in , 2014. From the analysis using SPSS was also obtained large coefficient of determination (R ²) is equal to 56.9%, this means that the dependent variable (welfare) can be explained by the six independent variables (PKH, JAMKESMAS, BOS, RASKIN, PNPM, KUR) and the rest amounted to 43.1% influenced by variables that do not exist in the study. The program of the government is good and will be implemented as well as the implementers of the program is also receiving a good run, the results showed fairly good influence of the pro- people programs, but also to be seen there are many other factors that affect the welfare of the people outside the government program . In addition to being critical of the government is the welfare of the people themselves, depending on how people attempt to change their lives when the state provides various facilities da variety of programs but no kerjasamnya eat would be impossible to realize Pancasila is prosperity for all the people of Indonesia. Limitations of this study is that the sample taken was the perception of students Semarang so it would be better if the sample used is the recipient of pro-people programs, another limitation is that welfare dipengaruhioleh many factors, especially from internal community itself so that other factors do not enter in research can have a big impact, the latter is perceived limitations of the study sample is not necessarily able to describe the recipients of the government's pro-people programs
PERSPEKTIF EKONOMI DARI SISI TASAWUF ISLAM Warno, Warno
JURNAL STIE SEMARANG Vol 4 No 1 (2012): VOLUME 4 NOMOR 1 EDISI FEBRUARI 2012
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

Economics is one area of study that tried to solve the problem of the principle purposes of human life through penggemblengan all economic resources available to  berasaskan certain principles and theories in an economic system that is considered effective and efficient, it emerged as the world's limited resources so that the rules need to be able to meet of human needs. There is the word of  Alloh "There is no a moving creature on earth, but has been guaranteed by God's sustenance ..." and also "The depth in the search for food that has been guaranteed by God's will, and reduce what is required of you, including the nature of the show is basirah (eye care) are covered. "and" and Alloh will not change the fate of a people unless they change "of some of God's word can be concluded that humans have an obligation to try, but it does not guarantee results because of the business as an intermediary is not a critical success . People work and move the world by using a variety of science among them is the economics of it as an intermediary of a natural law that has been established by God
INTELLECTUAL CAPITAL : PERSPEKTIF PENGAKUAN, PENGUKURAN DAN IMPLEMENTASI Warno, Warno
JURNAL STIE SEMARANG Vol 3 No 3 (2011): VOLUME 3 NOMOR 3 EDISI OKTOBER 2011
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

Intellectual capital is intangible corporate assets into an extremely valuable asset. As increasingly valuable intellectual capital as a company asset, providing a challenge for the accountants  to  be  able  to  identify,  measure  and  express  it  into  the  company's  financial statements. This is due to traditional accounting systems that have failed to disclose assets ini.Secara  general  intellectual  capital  is  divided  into  three  main  elements,  namely:  human capital that includes the knowledge and skills of employees, capital structure that includes technology and information infrastructure that supports it, costomer capital by building good relationships with consumers. These elements will interact dynamically, as well as continuous and wide so that it will generate value for companies In terms of measurement, there are many concepts of intellectual capital measurement that was developed by researchers today. But in general the methods developed can be grouped into two groups, namely: the measurement of non-monetary (non financial) and the measurement of the monetary (financial). From the measurement models are developed each have advantages and disadvantages, so that according to the authors to choose which model is most appropriate for use, an action that is not appropriate, because the measurement is simply a tool that can be applied to the situation and condition of the company with the specification certain. While the intellectual capital reporting is done by making measurements of non-monetary and report it as a supplement in the company's annual report. Such supplements are known by the term intellectual capital statement. Already there are some countries that reported intellectual capital in annual reports, for example, reports on the company's intellectual capital between Denmark, Sweden and the Australian
PENCATATAN DAN PENGAKUAN SUMBERDAYA MANUSIA DALAM AKUNTANSI Warno, Warno
JURNAL STIE SEMARANG Vol 3 No 2 (2011): VOLUME 3 NOMOR 2 EDISI JUNI 2011
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

In the literal sense, "human resource accounting" means accounting for people as an organizational resource. This involves measuring the costs incurred by business corporations and other organizations to recruit, select, hire, train and develop human assets. There are three functions of human resource accounting, namely (1) as a framework to assist decision making in human resources, (2) To provide quantitative information about the costs  and  value  of  human  resources  as  an  element  of  the  organization,  and  (3)  motivate managers to adopt HR information in making decisions concerning people. Several methods can be used to determine the value of human resources: - Capitalization of Salary or Wages - Costs of acquisition - Expenses beginning - Cost of replacement - Methods of economic value  
HUBUNGAN FORENSIK AUDIT, SINGLE IDENTITY NUMBER, MONEY LAUNDRY DAN KORUPSI Heridiansyahj, Jefri; Warno, Warno
JURNAL STIE SEMARANG Vol 1 No 1 (2009): VOLUME 1 EDISI KHUSUS 2009
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

Mass media mention that result of international transparency survey of  Indonesia to 900 company mention that 40% up to 60% acceptance  of corruption  lease  by government  officer,  even  this  state  enter  ranking  of corrupt state top three in the world, besides the state represent its heaven of money laundry. As according to System Management Bases data theory or of DBMS (  Database   Management   of  System)  is  software   to  define,   creating, managing and controling accessing of basisdata. DBMS is data aggregate which is program corps and interaction for data access, so SIN through to be   able  to  trace  every  information  of  individual  activity  in  this  country, because have integrated, with existence of DBMS hence in making an audit of ( Forensic Audit) in order to to know the existence of money laundry and corruption can be easier, because every data needed can be obtained that thing is because the information have been saved in data base
PENGARUH PENGAWASAN, MOTIVASI DAN BUDAYA KERJA CEMERLANG TERHADA KINERJA KARYAWAN Heridiansyah, Jefri; Warno, Warno
JURNAL STIE SEMARANG Vol 1 No 3 (2009): VOLUME 1 NOMOR 2 EDISI OKTOBER 2009
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

Banyak faktor   yang  menentukan  apakah  sebuah  organisasi  akan  berhasi/; sumber  daya  manusia  hanyalah  salah satunya.  Kemampuan untuk  bersaing, kemampuon untuk beradaptasi  terhadap perubahan da/am pasar, dan banyak masa/ah /ainnya yang terlibat.  Manajemen yang efektif menentukan arah yang harus dituju  organisasi, bagaimana cara untuk menuju ke sana, dan kemudian mengadakan eva/uasi secara rutin  bagi sumber daya manusia untuk  melihat apakah kinerja karyawan da/am organisasi sudah dapat meningkatkan produktivitas   orqanlsasionol,  membantu   untuk  menangani  kompetisi  secara efektif atau meningkatkan inovasi da/am organisasi.
PENGARUH SISTEM INFORMASI TERHADAP KEJUJURAN LAPORAN KEUANGAN MANAGER: SEBUAH PERSPEKTIF PERILAKU Warno, Warno; Suedi, Bambang
JURNAL STIE SEMARANG Vol 2 No 1 (2010): VOLUME 2 NOMOR 1 EDISI FEBRUARI 2010
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

This study aimed to tnvestiqate  the influence of information systems for financial reporting manager's honesty.  Based on the agency theory as grand theory, it can be drawn a relationship  between two variables, namely : information  systems and fairness of financial reports to the manager/principal (owner). Based on  theory study, it can be formulated that the consalidated  financial managers were more honest when there are no information  systems; and compared coarse information system with precise information system.
PENGARUH TIME BUDGET PRESSURE TERHADAP PERILAKU DISFUNGSIONAL DAN KUALITAS AUDIT PADA AUDITOR BPK JAWA TENGAH TAHUN 2008 Warno, Warno
JURNAL STIE SEMARANG Vol 2 No 1 (2010): VOLUME 2 NOMOR 1 EDISI FEBRUARI 2010
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

The  purpose   of  this   study   is  to  investigate    the   time   budget   pressure  for disfungtional    auditor's   behavior   at financial   audit  agency  in  Central  Java.  The primary   issue discussed  in this  study  is quality   audit.   The effect  of  time  budget pressure    to  audit's    quality    is  directly    and   through    the   intermediaries     of disfungtional    behavior  (under  reporting   of time, premature   sign off and replacing of  audit  procedure).   To examine   these  issues, Interview,   documentation    and  a mailing   survey  were  distributed   to auditors  of Financial  Audit  Agency  in Central Java.  The Structural   Equation  Modeling   (SEM) is used for  developing   theoretical and  analyzing   data.   The result  indicates   that  time  budget  pressure  as a main exogenous    variable    influence    audit's     quality     both    directly     and    through intermediaries,   disfungtional    behavior  (premature   sign off  and replacing  of audit procedure).   This findings   reflect  that  allocation  oftime   budget  is important   issue. The study  result  time'  budget.  pressure  can  effect  to auditor   to have  behavior disfungtional    (premature   sign off and replacing  of audit  procedure)  and the effect of  this  behaviour   does  not  reduce  audit  quality,   this  result  supported   by from interview   and they  recognized  that  there  is a disflJngtional   behaviour  of auditor, however,  this is on the prefessi"onal attitude   and if there  is a less dudit  time, some certain  rules  might  be lenghten   the  time,  so how  quality  of audit  in BPK (Badan Pemeriksa  Keuangan)   is not caused by the time.
MENSINERGlKAN DATA BERBAGAI DEPARTEMEN PEMERINTAH DAN LEMBAGA KEUANGAN SERTA PELATIHAN UKM UNTUK PENANGGULANGAN KEMISKINAN DAN PENGANGGURAN Warno, Warno; SR, Dwi Prawani
JURNAL STIE SEMARANG Vol 2 No 3 (2010): VOLUME 2 NOMOR 3 EDISI OKTOBER 2010
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

Kemiskinan  dan pengangguran   merupakan  permasalahan   yang  sulit terpecahkan,     pemerintah      bahkan     dunia    sudah     membuat     planing      untuk menyelesaikan     tersebut    namun   di/apangan    rencana    tersebut    tidak   berjalan maksimal   maka   diperlukan   pensinergian    dari   berbagai   lembaga  yang   terkait (lemabaga  pemerintah,   perbankan,   kampus,   UKM, dan  masyarakat   serta  lainnya yang  terkait)  sehingga  planing  tersebut  bisa dijalankan  secara  tepat
Co-Authors Abdul Ghofur Ali Murtadho Anak Agung Gede Sugianthara Asep Muhyidin Bambang Suedi Dwi Prawani SR, Dwi Prawani Fahmi, Ulul Fahmi, Ulul Fahrezi, Hafid Fitri Anggraini, Fitri Heridiansyahj, Jefri Hermawan, Nanang Juhandi Irnawati, Wati jefri Heridiansyah Juhandi Hermawan, Nanang Ketut Tirtayasa Maghfiroh, Tsaniyatul Mariana, Anita Megarani, Novia Miftahul Ulum Muheramtohadi, Singgih Nurdin, Burhan Pahamzah, Jhon Pangayow, Bill J.C Puji Harto Puspitasari, Ardea Nur Raden Arfan Rifqiawan, Raden Arfan Rahmiyanti, Firdha Ratno Agriyanto Riska Wijayanti Sartika, Farida Sri Wiranti Setiyanti Suprapta, Imam Tarmizi Achmad Wahid, Farid Ibnu Yuliawati, Neli