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All Journal Jurnal Dinamika Akuntansi Jurnal Pendidikan IPA Indonesia
S. Sudarno, S.
Magister Akuntansi Universitas Diponegoro Jl. Hayam Wuruk No. 5 Lt 1 Semarang 50241, Jawa Tengah, Indonesia
Economics, Econometrics & Finance Education

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PENGARUH KEPEMILIKAN KELUARGA TERHADAP KINERJA PERUSAHAAN DENGAN AGENCY COST SEBAGAI VARIABEL MODERATING Astuti, Apri Dwi; Rahman, Abdul; Sudarno, S.
Jurnal Dinamika Akuntansi Vol 7, No 2 (2015): September 2015
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v7i2.4120

Abstract

Penelitian ini dilakukan untuk menguji pengaruh kepemilikan keluarga terhadap kinerja perusahaan dengan dimoderasi oleh agency cost. Kepemilikan Keluarga menggunakan indikator presentase jumlah saham yang dimiliki oleh keluarga, kinerja perusahaan menggunakan proksi Return On Assets (ROA) dan Agency cost diukur dengan biaya operasi manajerial. Populasi dalam penelitian ini adalah manufaktur yang yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2013. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh 140 sampel yang memenuhi kriteria. Teknik analisis menggunakan analisis regresi moderated regression analysis (MRA). Hasil penelitian ini menunjukkan adanya pengaruh positif Kepemilikan Keluarga terhadap kinerja perusahaan perusahaan. Namun Agency Cost sebagai variabel moderating memperlemah hubungan kepemilikan keluarga dan kinerja perusahaan. Dengan demikian penelitian ini dapat disimpulkankan bahwa pada perusahaan keluarga dimana terbukti dapat meningkatkan kinerja perusahaan tetapi biaya keagenan menjadi lebih besar dikarenakan masalah agensi antara pemegang saham mayoritas dan minoritas yang menegaskan bahwa efek entrenchment lebih dominan. Implikasi dari penelitian ini, perusahaan akan lebih efisien dalam berinvestasi dan lebih cermat dalam mengambil keputusan.This study was conducted to examine the influence of family ownership on corporate performance with moderated by the agency cost. Family ownership using the indicator percentage of shares owned by the family, the companys performance using proxy Return On Assets (ROA) and the cost Agency measured by operating expense management. Population in this research are manufacturing companies listing  in Bursa Efek Indonesia (BEI)  in 2011-2013. The sampling technique using purposive sampling method and obtained 140 samples that meet the criteria. Techniques of analysis using regression analysis moderated regression analysis (MRA). Results of this study indicate a positive influence of family ownership on firm performance company. However Agency Cost as moderating variable weaken the ties of family ownership and corporate performance. This study therefore can be concluded that the company where proven to improve the performance of the company but the cost becomes greater agency because the agency problem between majority and minority shareholders who asserted that the entrenchment effect is more dominant. The implications of this research, the company would be more efficient to invest and be more careful in taking decisions.
Treatment of Coal Mine Acid Water Using Nf270 Membrane as Environmentally Friendly Technology Kiswanto, K.; Susanto, H.; Sudarno, S.
Jurnal Pendidikan IPA Indonesia Vol 9, No 3 (2020): September 2020
Publisher : Program Studi Pendidikan IPA Fakultas Matematika dan Ilmu Pengetahuan Alam (FMIPA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jpii.v9i3.23310

Abstract

Ex-mining pond water is widely used for the daily needs of the people these days, such as bathing, washing, and even drinking. Over time, it turns out that coal mine acid water has polluted the environment. The use of membrane technology to produce water that meets drinking water quality standards by the Minister of Health Regulation No. 492 of 2010 can be a solution to this problem. The NF270 membrane is a membrane process between reverse osmosis and ultrafiltration, which has a lower flux and operating pressure below 0.2-1.53 Mpa compared to reverse osmosis. Membrane NF270 is used for the reclamation of wastewater, water purification and softening, seawater desalination, and others. Its high rejection of organic molecules with a molecular weight of 200-2000 Da ions and multivalent can remove suspended solids, natural organic matter, bacteria, viruses, salts, and divalent ions contained in water, including coal mine acid water. The purpose of treating acid mine drainage with the NF270 membrane is to remove COD, TSS, TDS, and Fe metals. The NF270 membrane was used in this study to treat the coal mine acid water of PT. Bukit Asam. The performance of the NF270 process was assessed from the effect of pressure (4, 5, and 6 bar) on the flux and rejection rate of each parameter in a single solution, mixed and aqueous coal mine acid solution. The optimum pressure of the NF270 membrane for all parameters was 6 bar. This optimum pressure was then used to compare the phenomenon of flux that occurred and the level of rejection produced in the original sample of coal mine acid water. In the original coal mine acid water, there was a significant decrease in flux due to fouling deposition on the membrane surface. This phenomenon of decreasing flux was caused by fouling and polarization concentration. The rejection rates produced for the parameters of COD, TSS, TDS, and Fe with NF270 membranes were 56.4-93.1%; 78.5-100%; 43-69.3%; 67-100% respectively. Treated coal mine acid water using NF270 membrane technology can be used as drinking water that meets the standards of the Indonesian Ministry of Health Regulation. Thus, NF270 membrane technology can be used to process coal mine acid water into environmentally friendly drinking water.
Water Quality Index of Well Water in the Converted Agricultural Land Prabowo, R.; Bambang, A. N.; Sudarno, S.
Jurnal Pendidikan IPA Indonesia Vol 10, No 4 (2021): December 2021
Publisher : Program Studi Pendidikan IPA Fakultas Matematika dan Ilmu Pengetahuan Alam (FMIPA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jpii.v10i4.31790

Abstract

The groundwater condition at converted agricultural land has decreased water quality because of previous agricultural processes, so the water quality index is essential to know. This study aims to measure the groundwater quality index in residential wells on the converted agricultural land, determine the dominant parameters that form the Water Quality Index (WQI) in dug wells and drilled wells on the converted agricultural land, and determine the effect depth and age of wells on WQI. The research design was descriptive exploratory with WQI as the dependent variable and the depth and age of the well as the independent variable. With purposive sampling, 32 points of dug and drilled wells in different locations were chosen. Multiple linear regression was applied for data analysis. From the findings, it can be concluded that the minimum WQI value in dug well water is 76.9, and the average maximum WQI value in dug well water is 92.3. There are 8 points in dug well water with WQI in a good category or quality-2 category (71-90), and 15 dug well points have WQI in a very good quality category or quality-1 category (91-100). This value indicates that the dug well water quality in the research location is still classified as eligible for consumption. The dominant parameters that form WQI values in dug and drilled wells are manganese, cadmium, iron, with a value of -0.918 -0.886 -0.790. The depth and age of the well affect the water quality index. The depth of the well has a stronger effect on the water quality index than the age of the well. 
Co-Authors Aminuyati Apri Dwi Astuti Bambang, A. N. H. Susanto Kiswanto - R. Prabowo, R.