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Warno Warno
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PENY AJIAN AKTIVITAS CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM LAPORAN KEUANGAN Warno, Warno
JURNAL STIE SEMARANG Vol 3 No 1 (2011): VOLUME 3 NOMOR 1 EDISI FEBRUARI 2011
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

The existence  of the concept  of CSR requires  companies  to have a broader  view is that companies   also  have  responsibilities    towards   other  parties   such  as  employees,   suppliers, consumers,  local communities,  society  at large, governments,   and groups  - other groups.  11 In this case,  if the previous footing   limited  liability  company  only at the financial   side only (single bottom  line),  now  known  as  the concept  of'triple    bottom  line',  namely  that  the  responsibility rests on three  basic  companies,  namely: financial,   social  and environmental   or also known  as 3P                                         (profit,                                         people,                                          planet). CSR  report  is a part  that  can  not  separate   the  components   of financial   statements. Where  in Indonesia   the components   complete financial   statements   based  on SFAS  1 (revised 2009)   consists   of  statements    of  financial    position    of   the   end   of   the  period,    reporting comprehensive   income,  changes  in equity, statement  of changes  in financial  position,  statement of financial   position   of  the  beginning   of  the period   and  notes  to financial   statements.   CSR reports separatelyfrom    the components  of financial  statements
KOMUNIKASI DATA VIA KOMPUTER Warno, Warno
potensio Vol 9, No 01 (2008): Volume 09 Nomor 1 Juli 2008
Publisher : potensio

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Abstract

Computers became indispensable in the development ofinformation and communication, computer media and advancesin communications technology has an effect on thedevelopment of data processing. The majority of computerusers is available at companies or offices, and a large companyoften have branch offices. With so required data maybe transferred from one branch to another branch with telecommunicationsequipment, which encourage the functioningof a computer to generate information that truly reliableand fixed time. In broad outline of a circulation system consistingof data processing from data collection, processing,and distribution. For the data using a computer, data transmissionusing an electronic transmission system, usuallyreferred to as data communication. In response to this, theneed for skilled workers and who have knowledge of datacommunications is required. This paper will describe the technicalworkings of how data communications using a computer.Components required for data communication andother forms of data communication itselfKey word: Communication, computer
PERANAN SISTIM INFORMASI MANAJEMEN BAGI ORGANISASI PUBLIK warno, warno
potensio Vol 10, No 02 (2009): Volume 10 Nomor 2 Januari 2009
Publisher : potensio

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Abstract

The development of public organizations in the context ofthe state administration has been so rapid in ManagementInformation Systems, both at the level of development ofboth theoretical and empirical context. Theoretically,organizational theory has evolved not only limited to formalorganizational terms, often associated with bureaucracy.Starting from the distinction Search Public and PrivateOrganizations, Public and Private OrganizationalCharacteristics and tried several approaches used to identifypublic organizations (Caiden, 1987). For public managementinformation systems. In the framework of managementinformation systems actually are two concepts that relatedirectly to decision-making, namely SDS, structured decisionsystem with the DSS, decision support system (Gorry andMorton in Golembiewski).Key words: management information systems, decisionstructurted system, DSS
Sistem Informasi Pemasaran Sebagai Sistem Informasi Sumber Daya Informasi Warno, Warno
potensio Vol 8, No 02 (2008): Volume 8 Nomor 2 Januari 2008
Publisher : potensio

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Abstract

Complexity and tight business require a business to developInformation Organization System to give an excellence competitionin business. The important point in Marketting Information Systemthat is: Accounting Information System, Marketing Risset andMarketting Inteligence procesed with database to produce: product,promotion, place and price oriented in customer satisfaction. IRIS issystem that provided an information about information companyresources for the user in a company.Key Words : 4P (product, promotion, place, price); IRIS
BACKMATTER (AUTHOR GUIDELINES, ACKNOWLEDGEMENT, AND BACK COVER) Warno, Warno
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

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Abstract

BACKMATTER (AUTHOR GUIDELINES, ACKNOWLEDGEMENT, AND BACK COVER) Warno, Warno
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

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Abstract

THE EFFECT OF TAX PLANNING, COMPANY VALUE, AND LEVERAGE ON INCOME SMOOTHING PRACTICES IN COMPANIES LISTED ON JAKARTA ISLAMIC INDEX Megarani, Novia; Warno, Warno; Fauzi, Muchammad
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.637 KB) | DOI: 10.21580/jiafr.2019.1.1.3733

Abstract

Purpose - The purpose of this paper is to identify the effect of tax planning, company value, and leverage on income smoothing practice in companies listed on the Jakarta Islamic Index for the period 2010-2017.Method - The data in this study consisted of 12 companies listed on the Jakarta Islamic Index for the period 2010-2017. Samples are selected using the purposive sampling method. Eckel Index classification uses two types of earning as the target of incomee smoothing, namely operating income and income before tax. Hypothesis testing uses a logistic regression analysis model.Result - Result of simultaneously logistic regression tests tax planning, company value, and leverage affect income smoothing. And results of the partial logistic regression test of company value variable have a significant effect on income smoothing practices, while the tax planning and leverage variables have no significant effect on income smoothing practices.Implication - This study proves that tax planning, corporate value, and leverage simultaneously have a significant effect on income smoothing practices but partially not so that there are many variables that play a role.Originality - The research is the first study that describe use sharia relate income smoothing.
PENGARUH TAX AVOIDANCE DAN BIAYA AGENSI TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LQ45 Warno, Warno; Fahmi, Ulul
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v11i2.9225

Abstract

This study aims to examine the influence of tax avoidance andcosts agencyon firm value and wants to test audit quality in strengthening and weakening the relationship between tax avoidance and firm value. The population in this study are companies listed in the LQ45 index in theEffect Exchange Indonesia2016-2018 period. Sampling in this study was carried out using purposive sampling with a total sample of 90 companies in a period of three years. This study uses a quantitative approach by using the SEM-PLS analysis method using WarpPLS 4.0 software. The results ofstudy this indicate that the variable tax avoidance that is projected using CashETR and agency costs projected with sales to total assets (STA) significantly influence the value of the company that is projected with Tobins'Q. The results of this study also show that the audit quality projected by bigfournot canweaken or strengthen the relationship that occurs between tax avoidance on firm value. 
PENGARUH TAX AVOIDANCE DAN BIAYA AGENSI TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LQ45 Warno, Warno; Fahmi, Ulul
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v11i2.9225

Abstract

This study aims to examine the influence of tax avoidance andcosts agencyon firm value and wants to test audit quality in strengthening and weakening the relationship between tax avoidance and firm value. The population in this study are companies listed in the LQ45 index in theEffect Exchange Indonesia2016-2018 period. Sampling in this study was carried out using purposive sampling with a total sample of 90 companies in a period of three years. This study uses a quantitative approach by using the SEM-PLS analysis method using WarpPLS 4.0 software. The results ofstudy this indicate that the variable tax avoidance that is projected using CashETR and agency costs projected with sales to total assets (STA) significantly influence the value of the company that is projected with Tobins'Q. The results of this study also show that the audit quality projected by bigfournot canweaken or strengthen the relationship that occurs between tax avoidance on firm value. 
PENERAPAN SUPERVISI UNTUK MENINGKATKAN KOMPETENSI GURU DALAM MENYUSUN ALAT EVALUASI PEMBELAJARAN Warno, Warno
Pedagogiana : Jurnal Pendidikan Dasar Vol. 8 No. 84 (2021): Pedagogiana - Jurnal Pendidikan Dasar
Publisher : Lembaga Kajian dan Pengembangan Profesi Pendidik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47601/AJP.31

Abstract

Kondisi objektif yang terjadi di sekolah binaan peneliti, kemampuan guru penjaskes masih rendah. Guru belum memahami prinsip-prinsip utama dalam menyusun soal tes hasil belajar yang baik. Berdasarkan hasil observasi awal yang dilakukan peneliti melalui supervisi, soal yang dibuat guru masih belum memenuhi kriteria penyusunan soal tes hasil belajar secara lengkap. Dengan adanya supervisi dari pengawas sekolah, guru akan termotivasi untuk penyusunan alat evaluasi pembelajaran siswa dengan sungguh-sungguh, dan sebaik mungkin. Metode penelitian yang digunakan dalam kajian ini adalah penelitian tindakan kelas, dengan subjek penelitian guru SDN Bantarsari 04 Kecamatan Pebayuran Kabupaten Bekasi yang merupakan sekolah binaan penulis yang bertugas sebagai pengawas sekolah dasar. Hasil penelitian menunjukkan bahwa terjadi peningkatan kemampuan guru dalam penyusunan alat evaluasi pembelajaran melalui supervisi. Hasil observasi pada pelaksanaan penyusunan alat evaluasi pembelajaran siswa dimulai pra siklus sampai ke siklus kedua. Pada pra siklus nilai rata-rata komponen pelaksanaan proses pembelajaran sebesar 56,35%, kemudian pada siklus kesatu nilai rata-rata komponen pelaksanaan proses pembelajaran naik menjadi 75,18% dan pada siklus kedua naik menjadi 82,59%. Penerapan supervisi dalam membina guru untuk meningkatkan kemampuan dalam menyusun soal tes hasil belajar, sangat dimungkinkan kemampuan guru dalam menyusun soal tes hasil belajar, terasah dan mengalami peningkatan. Sebab dalam supervisi ini pengawas sekolah melakukan pembinaan kepada guru untuk berlatih menyusun soal tes belajar sampai guru benar-benar paham dan cakap dalam membuat soal tes hasil belajar siswa.
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