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All Journal SAINS MEDIKA : JURNAL KEDOKTERAN DAN KESEHATAN Edu Elektrika Journal Journal of Development Research Teras Jurnal Jurnal Akta AGREGAT Journal of Accounting Science SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Ilmiah Professional Indonesia JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI JURNAL AKUNTANSI Jurnal Jejaring Matematika dan Sains Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Buletin Penelitian Tanaman Rempah dan Obat Jurnal Darma Agung BALANGA: Jurnal Pendidikan Teknologi dan Kejuruan Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal Ekonomi Bisnis Dan Industri (EBI) These proceedings represent the work of researchers participating in The International Conference on Elementary Education (ICEE) which is being hosted by the Elementary Education Study Programme School of Postgraduate Studies, Universitas Pendidikan PARENTAS: Jurnal Mahasiswa Pendidikan Teknologi dan Kejuruan Medikonis International Journal of Humanities Education and Social Sciences Journal of Comprehensive Science Reformasi Hukum Trisakti Jurnal Akuntansi, Manajemen dan Perbankan Syariah Journal of Artificial Intelligence and Digital Business Jurnal Riset Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Ekobisman : Jurnal Ekonomi Bisnis Manajemen Amicus Curiae Kalao’s Maritime Journal
Adi Wiratno, Adi
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- PENEGAKAN HUKUM BAGI APARATUR SIPIL NEGARA YANG MEMAKAI NARKOTIKA BERDASARKAN UNDANG-UNDANG NO. 5 TAHUN 2014 : - Muhammad Akrom Fahmi; Wiratno
Reformasi Hukum Trisakti Vol 6 No 1 (2024): Reformasi Hukum Trisakti
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/refor.v6i1.18927

Abstract

The government committed to fighting drug abuse. Illicit trafficking and illicit or fraudulent drug consumption are not new in Indonesia. ASN has seen increase in cases of misappropriation or cheating of drug consumption lately. The problem in this research is how law enforcement can be applied to state Civil servants who carry out drug crimes and how is the process of dismissal of the state civil apparatus that stated to be credibly carrying out narcotics crimes based on personnel regulations stipulated by Act No. 5 of 2014 which discusses the State Civil apparatus and personnel regulations. This type of research is juridical normative, and nature descriptive, with conclusions made using deductive logic. The results showed that ASN, as prosecutor, could be sentenced to severe discipline in the direction of PP No. 53 of 2010 and dismissed not respectfully from his position by Act No. 5 of 2014. In the event of dismissal of an ASN that is not with due respect, the prosecutor can be proposed by the Deputy Attorney General supervision to the attorney general, and then, in the direction of PP No.20 of 2008, the attorney general determined and ruled the dismissal decision was not respectful.
PEMUNGUTAN SUARA ULANG DALAM PEMILIHAN BUPATI KABUPATEN INDRAGIRI HULU PROVINSI RIAU (STUDI PUTUSAN MAHKAMAH KONSTITUSI NOMOR 93/PHP.BUP-XIX/2021): Re-voting in the regent election of Indragiri Hulu Regency, Riau Province (Study of Constitutional Court Decision Number 93/PHP.BUP-XIX/2021) Regina Zetia; Wiratno
Reformasi Hukum Trisakti Vol 6 No 1 (2024): Reformasi Hukum Trisakti
Publisher : Faculty of Law, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/refor.v6i1.19062

Abstract

The Local Election in Indragiri Hulu Regency witnessed multiple infringements. Consequently, in line with Constitutional Court Decision No. 93/PHP.BUP-XIX/2021, a new election for regent and deputy regent is mandated. This study focuses on the grounds for requesting a recount in the election dispute for the Regent of Indragiri Hulu Regency and explores the legal implications of a re-vote as per Constitutional Decision No. 93/PHP.BUP-XIX/2021. Employing a normative legal research approach. Secondary data, gathered through a literature review, is qualitatively processed, and conclusions are drawn through deductive logic. Research findings reveal violations such as breaching PKPU provisions, manipulating the vote count recapitulation, failure to submit Model C notifications to the Election Supervisory Body, tampering with certain ballots, and the lack of neutrality by village heads violate Article 2 of Law No. 7 of 2017 concerning General Elections and Article 22E of the 1945 Constitution. This provides a substantial basis for implementing a recount in accordance with Constitutional Decision No. 93/PHP.BUP-XIX/2021.
Pengujian Awal Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Prediksi Kebangkrutan Perusahaan Prawestri, Adhelia Desi; Azis, Abdul; Wiratno, Adi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): December 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2016.1.2.370

Abstract

The purpose of this study is to determine the effect of internal factor with the earning management as a proxy, and eksternal factor with allowance for impairment of receivables as a proxy to the earning management. This study was a qualitative research with agricultural sector company as objects along 2012 to 2015. By using purposive sampling techiques intended that the data obtained more varied because it comes from varied sources. According to the results, it can be concluded that the internal factors of earning management with the other comprehensive income as a proxy had a positive influence on the prediction of bakruptcies in the agricultural sector and the external factors with external risk that described by premises allowance for impairment of receivables does not have an influence on the prediction of banrkruptcies in the agricultural sector in BEI.
Pengaruh Profitabilitas dan Rasio Altman Terhadap Harga Saham ( Studi Pada Perusahaan Pertambangan Yang Go Public Di BEI ) Wulandari, Desy; ., Carmidah; Wiratno, Adi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): June 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2017.2.1.400

Abstract

This study was intended to indentify the impact of the profitability ratio and ratios in model Altman Z-Score on the prices of stocks. The study was conducted at a go public mining company registered at the Indonesia’s Stock Exchange in 2012-2015. The sample included 8 companies which were taken using purposive sampling method. The data used were the secondary data which were in the form of annual financial statements of the company and were collected using data base collection method. The data were analyzed using multiple linear regression analysis supported with SPSS 24.00 program. The result of the study showed that (1) Profitability ratio are proxied by Return On Asset (ROA) did not significantly affect the prices of stocks with sig. 0,088. (2) Altman’s ratios (Z-Score) significantly contributed to the prices of stocks with sig. 0,009.
PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL Qotrunnada, Sausan Syifa; Wiratno, Adi; Supeno, Saras
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): June 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (811.141 KB) | DOI: 10.20884/1.sar.2018.3.1.1201

Abstract

This study aims to examine the effect of budgetary participation, budget target clarity and organizational commitment on managerial performance empirical study in PD BPR BKK Purwokerto. To collect data of this study, survey questionnaire with sample selection using purposive sampling method are used. Questionnaires given to 33 managers or managers-equaled level in PD BPR BKK Purwokerto. Their responses are analyzed using multiple linear regression analysis technique through SPSS software. These analysis results reveal that budgetary participation and budget target clarity has significant positive effects to managerial performance. However, organizational commitment does not affect to managerial performance. Keywords: Budgetary Participation, Budget Target Clarity, Organizational Commitment, Managerial Performance.
CAREER CHOICE OF BUILDING ENGINEERING EDUCATION ALUMNI OF PALANGKA RAYA UNIVERSITY Dendy Yuli Setiawan; Wiratno
PARENTAS: Jurnal Mahasiswa Pendidikan Teknologi dan Kejuruan Vol. 8 No. 1 (2022): Journal Parentas Edisi Januari-Juni 2022
Publisher : Jurusan Pendidikan Teknologi Dan Kejuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/parentas.v8i1.4953

Abstract

Career choice is the determination of a career that affects a person's position, where the determination is influenced by several factors either internal factors or from the individual or external or from outside the individual for the sake of progress and survival. This research aims to find out: 1. what percentage of alumni career choices in the field of education, non-education but related to Building Technology and not both 2. whether alumni career options fit the profile of graduates 3. or the curriculum has significantly affected alumni careers. This research is a descriptive study with a quantitative approach, the subject of this study is an alumniof Building Engineering Education of Palangka Raya University in June 2021 with a population of 83 alumni and a sample number of 40 alumni. Questionnaires on the likert scale are used as instruments to collect the necessary data, these questionnaires are created in the form of google forms and distributed online to alumni. Then, the data is analyzed using the achievement degree formula (DP). The results showed that the highest percentage of consecutive career choices, not educators and not related to the field of building engineering science (62.5%), not educators but still related to the field of building engineering (22.5%) and educators (15%). And alumni students who choose a career according to the graduate profile of the Building Engineering Education study program curriculum by (37.5%) and the non-conforming (62.5%). So it can be concluded that most of the alumni of Building Engineering Education students in their career selection do not match the profile of graduates of the curriculum of the Building Engineering Education Study Program of Palangka Raya University. While the average percentage of the influence of the Building Engineering Education curriculum on alumni in a career is 73.18% and belongs to the category quite well. This shows that the curriculum of Building Engineering Education is significantly quite good in influencing alumni in a career
The THE OF EFFECTIVENESS THE EDMODO APPLICATION ON STUDENT LEARNING OUTCOMES IN THE MATERIAL OF ROOFING MAINTENANCE AND REPAIR PROCEDURES AT SMK NEGERI 1 PALANGKA RAYA T.A 2021/2022 Pasaribu, Naomi; Pandiangan, Pantur; Wiratno
PARENTAS: Jurnal Mahasiswa Pendidikan Teknologi dan Kejuruan Vol. 8 No. 2 (2022): Journal Parentas Edisi juli-Desember 2022
Publisher : Jurusan Pendidikan Teknologi Dan Kejuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/parentas.v8i2.5305

Abstract

This study aims to determine the application of Edmodo learning media to student learning outcomes on the material for maintenance and repair procedures on the roof of the building at SMK Negeri 1 Palangka Raya This study uses a descriptive research with a quantitative approach with a pre-experimental design research method, namely by using a one-group pretest-posttest design form, one class group, in the experimental class applying Edmodo learning media.This study conducted a pretest before using the learning media and posttest after applying the Edmodo learning media, the effectiveness of learning with Edmodo in terms of the number of pretest and posttest learning mastery, cognitive domain mastery, normality test, paired sample T-test, n-gain test, and results student response questionnaire. Judging from the learning outcomes of 47.94 percent and post-test as much as 80.35 percent, there was an increase after being given treatment by 32.41 percent, in terms of the cognitive domain of C2 (Level of Understanding) as many as 82 percent of students answered the questions correctly from 16 questions (C2 ), in terms of the normality test with a normal distribution with a value of Shapiro-walk sig 0.127 > 005, because it is normally distributed, the next calculation to the paired sample t-test h0 is rejected with sig 0.000 < 0.025 then there is a significant difference, in terms of the n-gain test. being at 64.9 percent stated that learning using Edmodo in learning was quite effective with student responses to Edmodo, 94 percent answered strongly agree that Edmodo was used as an Effective LMS. It can be concluded that the application of Edmodo learning media is quite effective because there is an increase in learning outcomes.
FINANCIAL FEASIBILITY OF THE DAYAK NGAJU LUCK SALES BUSINESS (BUSINESS STUDY OF KACAPI TINGANG NGANDERANG IN PALANGKA RAYA CITY) , Alen Setiawan; Wiratno
PARENTAS: Jurnal Mahasiswa Pendidikan Teknologi dan Kejuruan Vol. 9 No. 1 (2023): Journal Parentas Edisi Januari-Juni 2023
Publisher : Jurusan Pendidikan Teknologi Dan Kejuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/parentas.v9i1.7705

Abstract

Central Kalimantan has various local cultures, especially Dayak arts in the form of Karungut, Sansana and Badeder. This art is generally accompanied by traditional musical instruments of the Dayak Ngaju tribe, namely the child lute (3 strings) and the main lute (2 strings), these musical instruments are made of jelutung wood (Dyera costulata). This artis generally played in collaboration between children's harps, main harps and various other Dayak traditional musical instruments. In line with the times, art and the existence of traditional musical instruments are increasingly being left out or left behind because modern musical instruments are considered apable of accompanying regional arts and modern musical instruments are considered more practical, and asier to play. One of the efforts made to be able to maintain the existence of the traditional lute musical instrument is by increasing enthusiasts and users of the lute musical instrument so that it is more often seen and known by the public. From this program, Kacapi Tingang Nganderang became a solution by running several sales, production, promotion and marketing programs for Dayak Ngaju lute musical instruments within the local community, especially in the City of Palangka Raya. In the business of selling lute by Kacapi Tingang ganderang, Financial Feasibility Study was carried out in order to determine whether or not a business selling the Dayak Ngaju lute was feasible. The Financial Feasibility Study was conducted at a location located at Jalan Tingang XV, Palangka Village, Jekan Raya District, Palangka Raya City, by collecting primary data and secondary data. Primary data is data obtained directly from business owners by means of observation or interviews, and secondary data is data obtained from other agencies related to research. Analysis of the data used in this study is "Financial Feasibility Analysis" in the form of analysis of NPV, BCR, IRR, and BEP with a MARR rate of 28.36%, which is obtained from a business opportunity rate of 8%, a business risk factor of 2%, bank loan interest regions 13% and the July 2021 inflation rate against July 2022 is 4.94%. These data are processed in the form of cash flows of 80 options which are divided into 2 groups, namely raw material price options that have remained unchanged for 5 years and raw material price options thathave increased based on an inflation rate of 4.94% and from the research conducted a conclusion is drawn. which states the results of a study. From this study, the results obtained stated that the business of selling the Dayak Ngaju lute by Kacapi Tingang Nganderang was declared financially infeasible with a percentage of 96% Unfeasible and 4% Eligible.
Evaluasi Kinerja Keuangan Koperasi Dari Aspek Efektivitas Berdasarkan Pedoman Pemerintah: Studi Kasus Di Ksu “Perwira” Purbalingga Nursasi Aprilia, Dwiani; Arruum, Cintia; Nuristiyanti, Nia; Wiratno, Adi
Journal of Comprehensive Science Vol. 2 No. 7 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v2i7.426

Abstract

Penelitian ini bertujuan untuk mengetahui Kinerja Keuangan Koperasi Serba Usaha (KSU) PERWIRA Purbalingga dari aspek produktivitas sesuai pedoman Pemerintah dalam Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 06/Per/M.KUKM/V/2006. Pengumpulan data dilakukan melalui wawancara dengan pengurus koperasi. mengumpulkan data seperti neraca, laporan laba rugi, sejarah berdirinya koperasi, struktur organisasi, dan anggaran dasar dan anggaran rumah tangga koperasi. dari segi perkembangan rentabilitas, Return on Aset, Asset Turn Over (ATO), Net Profit Margin, dan total hutang terhadap modal sendiri pada KSU “PERWIRA” dari Tahun 2016 hingga Tahun 2022 KSU Perwira masuk kategori sangat baik. Berbeda dengan hasil evaluasi pada total kewajiban terhadap asset yang menunjukan perkembangan yang kurang baik.
ANALISIS PENGARUH DEBT TO EQUITY RATIO, RETURN ON EQUITY, CURRENT RATIO, OPERATING PROFIT MARGIN DAN INFLASI TERHADAP HARGA SAHAM (Studi Pada Perusahaan Barang Konsumsi Yang Terdaftar di BEI ) Murdam; JMV, Mulyadi; Wiratno, Adi
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 2 (2018): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze and examine the effect of Debt to Equity Ratio (DER), Return on Equity (ROE), Current Ratio (CR), Operating Profit Margin (NPM) and Inflation on stock prices. This research was taken because there are still differences in research between one research to another and there is a difference between the real state of research data with the existing theory. This research was conducted using secondary data. The sample used in this study is a consumer goods company listed on the Indonesia Stock Exchange for the 2012-2017 period. The sample technique used is purposive sampling. The analysis method used is multiple linear regression analysis. The results showed that Debt to Equity Ratio (DER) partially had a positive and insignificant effect on stock prices. Return on Equity (ROE) partially has a positive and insignificant effect on stock prices. Current Ratio (CR) partially has a negative and significant effect on stock prices. Operating Profit Margin (OPM) partially has a positive and significant effect on stock prices while inflation partially has a negative and insignificant effect on stock prices.
Co-Authors , Alen Setiawan -, Irianing Suparlinah ., Carmidah ., Carmidah Abdul Azis Adhelia Desi Prawestri Alamsyah, Richard Andrea Maraya Salsabila Aprilia, Dwiani Nursasi Ardiansah, Mochamad Ardien Arief, Imam Raditia Zabbar Ariyadi, Firal Arruum, Cintia Atiek Sri Purwati Bimo Aryo Alvi Syahrin Bosin Prabowo Bryan Akmal Cassiophea, Lola DARMANSYAH . Debora Dendy Yuli Setiawan desy wulandari Dinda Keumala Dr, Darmansyah Erna Ridawati, Erna Evani, Elsa Saphira Farhan Aryatama Farida Mukhlisah Fatih, Faiz Al Fitriana, Desi Amanatul Fitriyah, Rizky Frans Putra Ganesa Gautama, Danar Ariangga Windra Grace Garatama M Hartako, Henra Hatmoko, Haryo Wahyu Hefiana, Fera Henra Hartako Hikmawati, Ningsih Huda, M. Alimul I Gede Yudi Arsawan I Wayan Laba Ignatius Pradipa Probondaru Ikhlasillah, Muhammad Indra Yudha Pratama Izzati Amperaningrum, Izzati Januar Mampe Maradona Panjaitan jeki JMV, Mulyadi Karelius, Karelius Karunia, Dian Kasih, Veilla Anggoro Khaerunnisa, Indar Khoiriah Khoiriah, Khoiriah Kurniasari, Wulan Kusuma Wiguna, Muhamad Wisnu Laeli Budiarti Lailiyah, Makhrurotul Lazuardi K, Prasetia Lola Cassiophea Mahardhika, Made Bellisky Mazya, Khairunnisa MIRANTHI, NAMIRA PUTRI Molide Rizal, Molide Muhammad Akrom Fahmi Muhammad Yusuf Muharom, Eko Agus Mulhuda, M. Ali Murdam NAJMUDDIN, MOHAMMAD ILHAM Negina Kencono Putri Nunung Nurjanah Nurfaizah, Izah Nuristiyanti, Nia Nurlia, Ratna Nurmalitasari, Fahmi Nursasi Aprilia, Dwiani Okta Meilawaty Oktaviana, Amelita Pandiangan, Pantur Pasaribu, Naomi Perkasa, Petrisly Permanasuri, Ni Putu Diah Agustin Permata Ulfah, Permata Purnawan, Eldy Indra Putu Deny Darmawan Qotrunnada, Sausan Syifa Qotrunnada, Sausan Syifa Rafly Tri Adi Ramadhani, Bella Mirtha Ramadhani, Wanda Putri Regina Zetia Renna Jessica Sihombing Revianti Coenraad, Revianti Rido Rido, Rido Rio Pradana, Priananda Sanditya Riska Ovany Ristanti, Roro Ajeng Samuel Layang Santi, Hani Rafika Sanupir Kalaeau Setiawati, Anda Sholihah, Siti Mar'atush Sitinjak, Tarita Aprilani Su'Daa, Saniyya Nabila Sugiarto S Sulistyo, Adib Supeno, Saras Supeno, Saras Suyanto Suyanto Tarjunajah, Tarjunajah Taufiqurrachman Nasihun Thathit Suprayogi Umi Pratiwi, Umi Victory, Haura Ayu Wahyu Ningsih Wiyogo Yusriyati Nur Farida Zaidan, Naufal Ali