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FAKTOR – FAKTOR INTERNAL YANG BERPENGARUH TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia) Prama Handitya Wardhana; Darsono Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to analyze the factors that affect audit report lag of financial reports to the manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are solvability, liquidity, ownership concentration, board independence and audit committee as the independent variable, profitability and size company as the control variable, while the audit report lag as the dependent variable. The sample consists of 440 companies listed in the Indonesia Stock Exchange (IDX) and submitted financial reports to Bapepam in the period 2010-2012. The data that was used in this research was secondary data and selected by using purposive sampling method. Model analysis using multiple linear regression analysis. Using the F-test to determine the effect of simultaneous between company characteristics and capital structure. Using t-test to examine the partial correlation of each independent variable on capital structure. Based on analytical results shows that only variable ownership concentration have significant influence toward audit report lag, while variable solvability, liquidity, board independence and audit committee doesn’t have significant influence toward audit report lag.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Christa Evandini; Darsono Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyzed the factors that influence CSR disclosure in annual reports companies listed in Indonesia Stock Exchange ( IDX ) . CSR is the practices of the company to meet the expectations of the public , thus creating public legitimacy for the existence of the company . The examined factors are profitability , board size , public ownership , firm size , leverage , and growth of the company as an independent variable while CSR disclosure as the dependent variable .         The data used in this study are secondary data and selection of samples using purposive sampling method . The method used to measure CSR disclosure is the content analysis . The measurement method of content analysis is done by providing a checklist on the items of the financial statements of CSR in the company's annual report. Sample consisted of 223 companies that listed in Indonesia Stock Exchange ( BEI ) in the period 2009-2012 . Model analysis for this study using multiple linear regression analysis .         Based on the analysis results of the study showed that the only variable board size , firm size, leverage significantly affect the disclosure of CSR , while the variable profitability , public ownership , the growth of the company does not have a significant influence on the disclosure of CSR companies listed on the Stock Exchange .
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP STRUKTUR MODAL PERUSAHAAN PEMANUFAKTURAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA Ratri Dian Hestuningrum; Darsono Darsono
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this research is to find out the influence of firm characteristics on capital structure in pecking order theory perspective of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Characteristics of firms that allegedly affect the capital structure include: firm size , profitability, liquidity, asset structure, price earnings ratio, and growth.The population in this research is a manufacturing company listed on the Stock Exchange period 2005-2010. With purposive sampling method obtained totaling samples 501 companies. Model analysis using multiple linear regression analysis. Using the F-test to determine the effect of simultaneous between company characteristics and capital structure. Using t-test to examine the partial correlation of each independent variable on capital structure.The results showed that the variables of liquidity, profitability, and asset structure have negative and significant influence on capital structure. While the variable firm size and firm growth positively influence the capital structure. The other variable, price earnings ratio do not have influence toward capital structure.
PERSEPSI AKADEMISI DAN PRAKTISI AKUNTANSI TERHADAP AKUNTANSI FORENSIK SEBAGAI PROFESI INDONESIA Adhysti Kartika Zamira; Darsono Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to analyze the difference between academic and practitioner perceptions regarding forensic accounting as a profession in Indonesia on the issues of theory and intellectual technique, relevance, training period, motivation, autonomy, commitment, sense of community and the code of ethics. The object research was academics and practitioners in Semarang City.This research used purposive sampling technique in data collection. Data was obtained by distributing 100 questionnaires in state university and government institution such as BPK and BPKP in Semarang. 66 respondents (66%) that consist of 31 academics and 35 practitioners give their responses. Data was analyzed by Independent Sample T Test by SPSS version 22 software package.The result of this research shows that there is no significant difference in the perception between academics with practitioner in theory and intellectual technique, relevance, training period, motivation, autonomy, and the code of ethics. The result of this research shows that there is a significant difference in the perception between academics with practitioner in commitment and sense of community. Moreover, the overall respondents give a positive perception to the eighth research variables which means that according to the respondents, forensic accounting met the eighth criteria that distinguish the occupation and profession according to Pavalko’s  criteria.
Perbandingan Keterampilan Sosial Menggunakan Model TT dan JIGSAW II Memperhatikan Kecerdasan Emosional Ragil Dwi Setyo Putri; Darsono Darsono; Pujiati Pujiati
Jurnal Studi Sosial / Journal of Social Studies Vol 5, No 3 (2017): Jurnal Studi Sosial
Publisher : Faculty of Teacher Training and Education, University of Lampung

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Abstract

The purpose of this research was to find out the effectiveness of social skill of students using TT and Jigsaw II learning model by emotional quotient. The method used was quasi experiments. Population in this research is all student of class VIII SMP Dwi Pangga Bandar Lampung in 2016/2017 Academic Year and the sample 69 students with determined by random cluster sampling technique. Data collection techniques using social skill observation and emotional quotient questionnaires. The result of the research showed that there are differences of students' social skills between TT learning model and Jigsaw II model on Integrated Social Studies subjects, social skills learning using TT learning model is better than using Jigsaw II learning model for students who have high emotional quotient In Integrated Social Studies subjects, social skills learning using Jigsaw II learning model is better than those using TT learning model for students who have low emotional quotient on Integrated Social Studies subjects, there is interaction between the use of learning model with emotional quotient on the subjects of social studies Integrated.Tujuan penelitian ini untuk mengetahui efektivitas keterampilan sosial siswa yang menggunakan model pembelajaran TT dan Jigsaw II dengan memperhatikan kecerdasan emosional. Metode yang digunakan adalah eksperimen semu. Populasi dalam penelitian ini adalah seluruh siswa kelas VIII SMP Dwi Pangga Bandar Lampung Tahun Pelajaran 2016/2017 dan sampel 69 siswa yang ditentukan dengan teknik cluster random sampling. Teknik pengumpulan data menggunakan observasi keterampilan sosial dan angket kecerdasan emosinal. Pengujian hipotesis menggunakan anava dan t-test. Hasil penelitian menunjukkan terdapat perbedaan keterampilan sosial siswa antara model pembelajaran TT dan model Jigsaw II pada mata pelajaran IPS Terpadu, keterampilan sosial yang pembelajarannya menggunakan model pembelajaran TT lebih baik dibandingkan dengan menggunakan model pembelajaran Jigsaw II bagi siswa yang memiliki kecerdasan emosional tinggi pada mata pelajaran IPS Terpadu, keterampilan sosial yang pembelajarannya menggunakan model pembelajaran Jigsaw II lebih baik dibandingkan dengan yang menggunakan model pembelajaran TT bagi siswa yang memiliki Kecerdasan emosional rendah pada mata pelajaran IPS Terpadu, terdapat interaksi antara penggunaan model pembelajaran dengan kecerdasan emosional pada mata pelajaran IPS Terpadu.Kata kunci : keterampilan sosial, model TT, model jigsaw II, kecerdasan emosional.
Implementasi Model Pembelajaran Berbasis Masalah Untuk Meningkatkan Hasil Belajar Kognitif Dan Kemampuan Memecahkan Masalah Mala Rusdawati; Darsono Darsono; Pujiati Pujiati
Jurnal Studi Sosial / Journal of Social Studies Vol 5, No 4 (2017): Jurnal Studi Sosial
Publisher : Faculty of Teacher Training and Education, University of Lampung

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Abstract

This aims to determine the improvement of cognitive learning outcomes and problem-solving skills. Learning model used is problem based learning.This study is a classroom action research consisting of three cycles.The subject of this research is the students of class VIII in Gunadharma Junior High School Bandar Lampung, which amounts to 25 people. Data collection techniques used include observation, interviews and tests. The results showed an increase per cycle. In the first cycle cognitive learning results increased by 64%, and in the second cycle increased by 72%. Next on the third cycle reached 84%. The increase also occurred in problem solving ability seen in the first cycle of 60%, on the second cycle of 68%. Furthermore, in the third cycle of 80% means that in cycle III both the ability to solve problems and cognitive learning outcomes of students has achieved an indicator of achievement that is ? 75% of the number of students of class VIII.Penelitian ini bertujuan untuk mengetahui peningkatan hasil belajar kognitif dan kemampuan memecahkan masalah. Model pembelajaran yang digunakan adalah pembelajaran berbasis masalah. Penelitian ini merupakan penelitian tindakan kelas yang terdiri dari tiga siklus. Subyek penelitian ini adalah siswa kelas VIII di SMP Gunadharma Bandar Lampung yang berjumlah 25 orang. Teknik pengumpulan data yang digunakan meliputi observasi, wawancara dan tes. Hasil penelitian menunjukkan terjadi peningkatan per siklusnya. Pada siklus I hasil belajar kognitif mengalami peningkatan sebesar 64%, dan pada siklus II meningkat sebesar 72%. Selanjutnya pada siklus III mencapai 84%. Peningkatan juga terjadi pada kemampuan memecahkan masalah terlihat pada siklus I sebesar 60%, pada siklus II sebesar 68%. Selanjutnya pada siklus III sebesar 80% artinya pada siklus III baik kemampuan memecahkan masalah dan hasil belajar kognitif siswa telah mencapai indikator ketercapaian yaitu ? 75% dari jumlah siswa kelas VIII.Kata kunci: model pembelajaran, hasil belajar kognitif.
STUDI PERBANDINGAN KETRAMPILAN SOSIAL (SOCIAL SKILL) MENGGUNAKAN MODEL PEMBELAJARAN KOOPERATIF TIPE MURDER DAN TIME TOKEN ARRENDS PADA SISWA KELAS VII SMP NEGERI 19 BANDAR LAMPUNG. Ardhi Yudisthira; Darsono Darsono; Trisnaningsih Trisnaningsih
Jurnal Studi Sosial / Journal of Social Studies Vol 7, No 1 (2019): Jurnal Studi Sosial
Publisher : Faculty of Teacher Training and Education, University of Lampung

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Abstract

This research is motivated by the low social skills of students in Integrated Social Studies subjects in class VII SMP Negeri 19 Bandar Lampung. This study aims to compare students' social skills using the MURDER type of cooperative learning model and Time Token Arrends by paying attention to the assignment technique in Integrated Social Studies. The results of data analysis show (1) There are differences in social skills between students whose learning uses the MURDER type cooperative learning model with the cooperative learning model Time Token Arrends type. (2) There is an interaction between the learning model and the assignment of social skills in Integrated Social Studies subjects (3) There are differences in the social skills of students taught using the MURDER type cooperative learning model better than the Time Token Arrends.Penelitian ini dilatar belakangi oleh rendahnya keterampilan sosial (social skill) siswa pada mata pelajaran IPS Terpadu di kelas VII SMP Negeri 19  Bandar Lampung. Penelitian ini bertujuan untuk membandingkan keterampilan sosial (social skill)) siswa menggunakan model pembelajaran kooperatif tipe MURDER dan Time Token Arrends dengan memperhatikan teknik penugasan pada mata pelajaran IPS Terpadu. Hasil analisis data menunjukkan (1) Ada perbedaan keterampilan sosial antara siswa yang pembelajarannya menggunakan model pembelajaran kooperatif tipe MURDER dengan model pembelajaran kooperatif tipe Time Token Arrends.  (2) Ada interaksi antara model pembelajaran dengan teknik penugasan terhadap keterampilan sosial (3) Ada perbedaan ketrampilan sosial siswa yang diajar menggunakan model pembelajaran kooperatif tipe MURDER lebih baik daripada Time Token Arrends. Kata kunci: keterampilan sosial (social skill), time token, MURDER, teknik penugasan.  
Pengembangan Modul Pembelajaran Geografi Berbasis Inkuiri Untuk Meningkatkan Kemampuan Argumentasi Siswa Lisda Mastina; Darsono Darsono; Een Yayah Haenilah
Jurnal Studi Sosial / Journal of Social Studies Vol 5, No 3 (2017): Jurnal Studi Sosial
Publisher : Faculty of Teacher Training and Education, University of Lampung

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Abstract

The objective of this research was to develop learning material, that was a geography learning module based on inquiry learning to improve the argumentation ability of students in class XI ISOS which have proper, practical and effective criteria. The research used research and development with the experiment of one group pretest-postest design, the reasearch population was students of class XI ISOS SMAN 1 Kibang, the samples were 52 students, the samples were taken by cluster sampling technique, the data were taken by argumentation test, observation and inquiry sheet, the technique of analysis was used gain score, t-test and presentation. The result of the research showed that geography learning module based on inquiry with antroposfer materials has fulfilled proper, practical and effective criteria in improve students argumentation ability by applying inquiry learning model.Tujuan penelitian ini adalah mengembangkan bahan ajar modul pembelajaran geografi berbasis inkuiri untuk meningkatkan kemampuan berargumentasi siswa kelas XI ISOS yang memiliki kriteria layak, praktis dan efektif. Penelitian ini menggunakan jenis penelitian dan pengembangan (research and development) dengan eksperimen menggunakan desain one group pretest-postest, populasi penelitian adalah siswa SMA kelas XI ISOS SMAN 1 Kibang, sedangkan sampel diambil sebanyak 52 siswa, pengambilan sampel dengan teknik cluster sampling, data diperoleh melaui tes argumentasi, observasi, dan lembar angket, teknik analisis data menggunakan gain score, t-tes, dan persentase. Hasil penelitian menunjukkan bahwa modul pembelajaran geografi berbasis inkuiri dengan materi antroposfer telah memenuhi kriteria layak, praktis dan efektif dalam meningkatkan argumentasi siswa dengan menggunakan model pembelajaran inkuiri.Kata Kunci: modul, pembelajarn inkuiri, argumentasi
PENGEMBANGAN BAHAN AJAR IPS UNTUK MENINGKATKAN KETERAMPILAN SOSIAL DI KELAS VII SMP Dwinta Octiara; M. Thoha B. Sampurna Jaya; Darsono Darsono
Jurnal Studi Sosial / Journal of Social Studies Vol 5, No 2 (2017): Jurnal Studi Sosial
Publisher : Faculty of Teacher Training and Education, University of Lampung

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Abstract

This study aims to produce products in the form of teaching materials on IPS lessons and know the effectiveness of the use of teaching materials IPS to improve students' social skills. The research method used is Research and Development Data analysis techniques using t test to test the effectiveness of the product. The result of the research shows 1) the assessment of teaching material experts, learning material experts, Indonesian linguists and learners of the products to be developed, after revision, the product is declared eligible to be used as well as assisting the IPS learning process. 2) The average of obeservices of social skills of students in experimental class using IPS development of higher learning materials than control class using conventional method, coefficient value t counted 6,820 and t table equal to 2,045. So that learning by using the development of teaching materials IPS effective to improve students' social skills.Penelitian ini bertujuan untuk menghasilkan produk berupa bahan ajar pada pelajaran IPS dan mengetahui efektivitas penggunaan bahan ajar IPS untuk meningkatkan keterampilan sosial siswa. Metode penelitian yang digunakan adalah Research and Development (RD) Teknik analisis data menggunakan t test untuk menguji efektivitas produk. Hasil penelitian menunjukkan bahwa 1) penilaian ahli bahan ajar, ahli materi pembelajaran, ahli bahasa Indonesia dan peserta didik terhadap produk yang akan dikembangkan, setelah melalui revisi maka produk dinyatakan layak untuk digunakan serta membantu proses pembelajaran IPS. 2) Rata-rata obeservasi keterampilan sosial siswa pada kelas eksperimen yang menggunakan pengembangan bahan ajar IPS lebih tinggi dari pada kelas kontrol yang menggunakan metode konvensional, nilai koefisienal t hitung sebesar 6,820 dan t tabel sebesar 2,045. sehingga pembelajaran dengan menggunakan pengembangan bahan ajar IPS efektif untuk meningkatkan keterampilan sosial siswa.Kata kunci: Bahan ajar IPS, Keterampilan sosial, Pengembangan.
HUBUNGAN PERUBAHAN FISIK PADA MENOPAUSE DENGAN TINGKAT KECEMASAN PADA WANITA USIA LANJUT DI DESA LANDUNGSARI KECAMATAN DAU Darsono Darsono; Dyah Widodo; Lasri Lasri
Nursing News : Jurnal Ilmiah Keperawatan Vol 3, No 2 (2018): Nursing News : Jurnal Ilmiah Keperawatan
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/nn.v3i2.972

Abstract

Pada Lansia Wanita dimana keadaan fisiknya tidak lagi seperti saat sebelum menopause Karena saat menopause tersebut banyak menimbulkan masalah seperti kecemasan. Tujuan penelitian ini adalah untuk mengetahui hubungan perubahan fisik pada menopause dengan tingkat kecemasan pada wanita usia lanjut di desa landungsari kecamatan DAU. Penelitian ini menggunakan desain penelitian correlation dengan pendekatan cross sectional. Populasi adalah wanita usia lanjut yang berjumlah 29 orang, sampel dengan total sampling dengan berjumlah 29 orang. Instrumen penelitian ini menggunakan kuesioner. Data yang diperoleh dianalisis menggunakan uji statistik spearman rank dengan derajat kemaknaan (0,05). Hasil penelitian paling banyak Perubahan Fisik Pada Menopause di desa landungsari kecamatan DAU dikategori banyak perubahan sebanyak 20 orang (69%), dan sebagian besar Tingkat kecemasan Pada wanita usia lanjut di desa landungsari kecamatan DAU dikategori kecemasan ringan sebanyak 19 orang (66%). Hasil analisis bivariat menunjukan pvalue = 0,00 < 0,05. Artinya ada hubungan antara Perubahan fisik pada menopause dengan tingkat kecemasan pada wanita usia lanjut di desa landungsari kecamatan DAU yang bersifat positif dengan Correlation Coefficient 0,609. Hasil penelitian ini dapat dijadikan sebagai dasar dalam peneliti selanjutnya, diharapkan dapat mengembangkan penelitian ini dengan menggunakan perbandingan perubahan fisik baik bagi menopause maupun andropause dan faktor dari tingkat kecemasan lainnya. ABSTRACT In elderly woman where the state of physical no longer like when prior to menopause because when menopause was widely pose a problem as anxiety. The purpose of know between relations change physically on menopause to the level of anxiety on a woman of advanced age in village Landungsari, Dau. This research using design research correlation with the approach cross sectional. Population is a woman of advanced age which consisted of 29 people, sample with a total of sampling with were 29 people .An instrument this research using a questionnaire .Data analyzed use statistical tests the spearman rank with degrees α (0.05). The results of the study most many changes physically on menopause village Landungsari, Dau are categorized many changes about 20 people (69%), and most of the anxiety on a woman of advanced age in village Landungsari, Dau categorized as worry light as many as 19 people ( 66 % ). The results of the analysis showed pvalue bivariat 0.00 < 0.05 means there was a correlation between change physically on menopause to the level of anxiety on a woman of advanced age in village Landungsari, Dau positive with correlation coefficient 0.609. The result of this research can be used as a base in researchers next, is expected to develop research using comparison change in physical better for menopause and andropause and factors from the anxiety other Keyword : Change Of Physical; level of anxiety; woman old age.
Co-Authors Aan Nurfahrudianto Abdullah, Syahriar Acepudin Acepudin Adelina Hasyim Adhysti Kartika Zamira Afidatul Muniroh Afifatul Gholimah Agung Prihatmojo Agus Pujianto Alben Ambarita Annisa Fadwa Rhodiyah Aprilia Dwi Handayani Apriliani Rahmawati Apriyanti Apriyanti Ardhi Yudisthira Ariadi Ariadi Arwin Surbakhti Arwin Surbakti Asep Sukana Bahar Triono Bambang Agus Sulistyono Bekti Wirawati bot pranadi Budi Legowo Budi Legowo Caswita Caswita Christa Evandini Daniel Imam Hari Basuki Daru Wahyuningsih Daryanta Daryanta Des Sinta Sari Desi Susanti Desy Mauliya Dewi Sri Leni Indah Dewi Wulansari Dian Devita Yohanie Yohanie Dian Febrintina S Doni Andeska Dwinta Octiara Dyah Ayu Kunthi Puspitasari Dyah Widodo Eddy Purnomo Edwin Muttaqin Edy Purnomo Edy Riwidiharso Een Yayah Haenilah Eka Puspitasari Ema Setyaningrum Enden Sopa Sopiyana Fajri Arif Wibawa Fatih Istiqomah Febra Anjar Kusuma, Febra Anjar Fenny Rita Fiantik Ferdesi Hanafia Fitri Setyaningsih Fitrianingsih Fitrianingsih Hambali Hambali Harjana Harjana Harsojo Harsojo Heri Usmanto Hidayatullah Hidayatullah Hurustiati Hurustiati Iding Iding Iffa Dian Santika Ika Santia Imam Widhiono Irawan Suntoro Irlani Aprida Delima Sari Irtanti Retno Astuti Iska Aditya Pamuji Iskandar Syah Iwan Yahya Jatmiko Jatmiko Kesuma Wardani Kharisma Idola Arga Leny Marlina Lessie Novitasari Lia Dwi Arinda lina Rihatul Hima Lisda Mastina Luthfi Chakim M Thoha BS Jaya M. Thoha B. Sampurna Jaya M. Thoha B.S. Jaya M.Thoha B.S Jaya Mala Rusdawati Maria Claudia Karina Maryani Maryani Mega Lestari Meri Susanti mey zulfia herman Minar Ferichani Mugiadi Mugiadi Muhad Fatoni Muhammad Fajar Maulana Muji Desy Susanty Novia Ayu Puspitasari Nurlaksana Eko Rusminto Nurmalena Nurmalena Nurwijayanti Pargito Pargito Parwono Parwono Prama Handitya Wardhana Pujiati Pujiati Purnama W Turnip Putut Ary Sadewo R Gunawan Sudarmanto R. Gunawan Sudarmanto Raden Gunawan Sudarmanto Ragil Dwi Setyo Putri Rahmat Diyanto Ratri Dian Hestuningrum Rian Suryo Darmawan RINI ADIYANI Risma Margaretha Sinaga Riza Damayanti Roseanna Febriyani Saefurrochman Saefurrochman Saifullah Saifullah Samijo, Samijo Sanun Sanun Setiyo Utomo Siddiq Dharmadi Siswati Handayani Sitta Kurniawati Sorja Koesuma Sri Lisdayeni Sri Wahyuni SRI WIJIASTUTI Sudjarwo Sudjarwo Suhardi Suhardi Suhardiansyah Suhardiansyah Sumadi Sumadi Suripto Suripto Suryo Widodo Suwarjo Suwarjo Syuaibah Yoswinda Floren Tedi Rusman Tri Darmawati Trisnaningsih Trisnaningsih Tutut Zatmiko wardaya wardaya Wellfa Rina Hamer Widy Retno Sari Yulita Dwi Lestari Yuni Katminingsih Zakiyah Zakiyah Zandra Dwanita Widodo