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PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)
Published by Universitas Slamet Riyadi
ISSN : -     EISSN : -     DOI : -
Core Subject : Science, Education, Social,
Computer Science & IT Education Social Sciences
Arjuna Subject : -
Articles 522 Documents
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INFLUENCE OF THE CHARACTERISTICS OF THE AUDITOR AND THE DEBT TO EQUITY RATIO AGAINST THE GOING CONCERN OPINION (Empirical Study of Manufactured Company Miscellaneous Sector Listed in Indonesia Stock Exchange Year 2013-2016) Yuli Chomsatu, Roby Adi Prasetyo, Riana R Dewi &
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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Abstract

This research aims to examine and analyze the influence of the characteristics of theauditor and the debt to equity ratio against the going concern opinion on amanufactured company miscellaneous sector listed on the Indonesia stock exchangeyears 2013-2016. Characteristics of auditors are represented by the auditor switching,auditor specialization, auditor remuneration. The population in this research is thewhole industrial sector of the various manufacturing companies registered in BEI2013-2016 year. Sampling techniques in the study using the method of purposivesampling retrieved samples as much as 76 companies during four periods. Methods ofanalysis used are logistic regression analysis with application of SPSS version 17.0.The results of this study indicate that the variable debt to equity ratio significantlypositive effect against the opinion of going concern, whereas the variable auditorswitching, auditor specialization, and auditor remuneration have no effect against theopinion of going concern.Keywords: auditor characteristics; auditor switching; auditor specialization; auditorremuneration; debt to equity ratio; going concern opinion
Strengthening the Role of Village Head Communications In The Digital Age Andre Novie Rahmanto, Edy Sutrisno, Ismi Dwi Astuti Nurhaeni dan
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

The village head as a local actor has a strategic role in the development andempowerment of village communities. The implementation of Law No. 6 of 2014on Villages as well as Law Number 14 Year 2008 on PublicInformation Transparency is a demand that must be responded by the village head.Moreover, the third point of Nawacita: "Building Indonesia from the Fringe byStrengthening Areas and Villages within the Framework of Unitary State"places the village as a Government development priority. On the other hand, themassive development of digital media influences the communication patterns ofsociety. But there is still reluctance from the village head to take advantageof digital communication media as a new media. Denis McQuail outlines themain features of new media that can be utilized such as decentralization, highability, interactivity and flexibility of forms, content and usage. ParticipatoryMedia Culture Theory by Henry Jenkins is used to view social realities inwhich new media offer the audience to jointly take on the role of mediaconsumers and media producers alike. Through the literature study, this articledescribes how efforts can be made to strengthen the role of village headcommunications in the digital age.Keywords: [the Village Head, New Media, Participatory Media Culture, Source of Credibility]
The Influence of Transformational Leadership, Career Path and Comunication Toward Employee Perfomance at Contruction Company Harkon Persada Sukoharjo Rochmi Widayanti, Bagas A. Pradipta, Ida Aryati Dyah Purnomo Wulan &
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

Infrastructure growth can boost economic growth. It can be the opportunities forconstruction companies to gain more omset which is the companys goal. Humanresources become an important asset owned by the company to achieve corporategoals. The success of achieving company goals is influenced by employeeperformance. The components of transformational leadership, career path andcommunication are important in managing human resources that can affectemployee performance. The purpose of this study is determining transformationalleadership, career path and communication affect employee performance. Thisresearch was conducted at construction company CV. Harkon Persada, Sukoharjo.The population is 50 people. The sampling method used is a saturated samplingwhich means all populations are used as samples. The method of analysis is usingmultiple linear regression. The results of this study indicate that transformationalleadership and communication have a positive and significant impact on employeeperformance. The career path has a negative and significant impact on employeeperformance..Keyword: Transformational Leadership, Career Path, Communication And EmployeePerformance
Legal Protection of Small and Medium Industries in Dealing with Global Challenge Y.Djoko Suseno, Dora Kusumastuti, Sutoyo dan
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

Along with the era of globalization, free trade to enter the market of a country ismarked by the entry of goods from abroad and the impact of one of them is tothreaten the local industry. The aims of this research are: (1) to know the legalprotection of small and medium industries in facing global challenges, (2) Gainway of developing the resources of small and medium industries in order to havecompetitiveness in global era. The type of research is normative research, type andsource of data is secondary data and data source using literature study, dataanalysis technique using deduction logic. Conclusions: (1) small and mediumindustry protection policy through RIPIN, KIN and further elaborated in provincialand district government or city level; (2) In order to realize national industrialdevelopment objectives, SME development efforts need to be continuously carriedout through development strategy through : Human Resource Development (HR)Industry; Employment; Utilization of technology, innovation, and creativity.Key Words : Legal Protection, Small Industry, Medium Industry
The Effect of Good Corporate Governance on Financial Performance of The Company (Empirical Study on Manufacturing Company of Consumer Goods Sector Industry Listed On Indonesia Stock Exchange Year 2015- 2016) Anita Wijayanti, Agusti Sekar Putri Prabowo, Kartika Hendra Titisari &
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

This study aims to examine the influence of the implementation of good corporategovernance to the financial performance of the company. Good corporate governance isan independent variable that is measured using the following components: number ofboards of directors, the proportion of board of commissioners, company size, and Debtto Equity Ratio. While the companys financial performance is a dependent variablemeasured by Return On Equity (ROE). The population in this research is allmanufacturing companies of consumer goods industry sector listed in Indonesia StockExchange and continuously publish the financial report in 2015 until 2016. Pursuant topurposive sampling method, the sample obtained counted 34 company every year inyear period 2015-2016, so the data obtained as much as 68 data observation. The resultof this research shows that the proportion of board of commissioner has positiveinfluence to company performance, and while the number of a board of directors, firmsize and Debt to Equity Ratio there is no significant effect to financial performance.Based on the determination coefficient test (R2) obtained the coefficient ofdetermination with value R2 obtained is 0.277 and when converted to percent to 27.70%.This result shows the percentage of contribution of board of director, proportion ofboard of commissioner, firm size and debt to equity ratio to company financialperformance equal to 27,70% while the rest equal to 72,30% influenced by othervariables not included in this research model.Keywords: Good Corporate Governance, Corporate Financial Performance.
The Role of the Goverment’s Internal Control System as An Intervening Variable on the Influence of Non-Compliance with The Quality of Local Government Financial Statements In Indonesia Dewi Saptantinah P A, Nur Hidayati, Aris Eddy Sarw Sunarti &
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Abstract

This study aims to examine the influence of the goverment’s internal controlsystem and non-compliance with regulations on the quality of local govermentfinancial statements. Local goverments financial reports have a function as a formof accountability from the goverment to the public. This study uses Secondary datawith local goverments financial statements as Indonesia amounted to 259 from2010 to 2014 using eviews9 test tool. The result showed that the govermentsinternal control system and regulatory non-compliance have a significant effect onthe quality of local goverment financial statements with the results on internalgoverment control system variables of -0.932243 and the variable non-complianceregulation amounted to 0.830193 which means both variables above the significantvalue 0,05. On the internal goverment control system variables and regulatory noncomplianceaffecting 0,203449 which means 0,796 influenced by other variables.Keywords : quality of financial statements, goverment internal control system, non-complianceregulation
The Implementation of Internalizing Pancasila to Increase the Students’ Soft Skill Facing Global Chalenges At Elementary School Supeni, Siti
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

The purpose of this study is to modify the implementation of Pancasila (Civics)learning so that simply, children are trained to develop softskills that can then beused in their own lives through their activities as well as for others in facing globalchallenges in elementary schools (Sekolah Dasar). Through conductingResearchers build a complex and holistic picture, analyze the process, report adetailed view of the information, by conducting this research in a natural schoolenvironment.The research method through qualitative descriptive according to Creswell (2014),is the process of investigation and understanding based on different elementaryschool (SD) learning process in exploring the values of Pancasila. Data collectionat Sekolah Dasar in 3 provinces (West Java, Madura, and Bali), especially aboutinternalizing Pancasila in elementary school.The results of the research find the concept of the process in the form of descriptivein learning of Pancasila (Civics) modification, the implementation of the childrenare trained to develop soft skills which can then be used in their own life throughactivities done for themselves or for others in facing global challenges.Keywords: Softskill, Education, internalization, Pancasila
Detection Financial Statement Fraud With Beneish Model : An Empirical In Indonesia Anita Wijayanti, Mutia Kusumasanthi, Kartika Hendra Titisari &
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Abstract

This research aims to know the number of manufacturing companies that classifiedas manipulators, gray company, and non-manipulators which measure usedBeneish analysis model. Used samples consisted of 64 annual financial reports ofmanufacturing companies that listed in Indonesia Stock Exchange from 2015 to2016. The results of data analysis show there are 5 firms with percentage 7,81%classified as manipulators. Most dominant indicators are SGAI, DEPI, and AQI.Number of gray company category are 2 or 3,81% .Most commonly shown byGMI indicator. While the companies that classified as non-manipulators are 57companies or 89,06%. The results of this research indicate that (1) still founds acompanies that have potential to do financial statement fraud, even the numberincreased, as much as 5 companies or equal to 7,81% from samples companies. (2)as many as 2 companies or 3,13% of total samples companies classified as graycompany. (3) there are 57 companies or 89,1% classified as non-manipulators.Investors and creditors are expected to be more cautious in deciding the companyscapital and credit policies in the future. While for companies that have presentedfinancial statements that are free from the element of manipulation should berewarded. In the long run, companies can enjoy good market performance and inturn gain public trust.Keywords : financial statement fraud; manipulator; gray company; non-manipulators; Beneishanalysis.
Factors That Affect the Accounting of Consumers to Take Advantage of Financing From Islamic Banks Anita Wijayanti, Dimas Tri Prasetyo, Kartika Hendra &
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

This study aims to obtain empirical evidence on whether the factors issuingfinancial statements, application of sharia accounting, the application of loss andprofit sharing and application of accounting information systems, affect theconsumer desire to take advantage of Islamic financing, either individually orsimultaneously. In this study used a sample of 50 respondents of Bank SyariahMandiri customers Surakarta Branch. Descriptive statistical results indicate that thevariable issuance of financial statements, application of sharia accounting, theapplication of loss and profit sharing and the application of accounting informationsystem positively affect the consumer desire to take advantage of sharia financing.KeyWords : Accounting Factors, financial statements, application of sharia accounting lossand profit sharing, accounting information system, consumer desires, Syariahbank.
Onomatopoeia in Minions: Banana! Comic and Its Indonesian Version (Translation Approach) Ni Luh Sintha MW, Yunita Widiyantari dan
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2018: PROCEEDING ICTESS
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Abstract

Several aims are constructed such as the types of onomatopoeia, the technique of translation,the translation quality and the impact of the technique to the translation quality ofonomatopoeia in children comic entitled “Minions: Banana!” and its translation versionentitled “Minions: Banana!”. Descriptive qualitative method is used. Meanwhile, the data usedin this research consist of two data. The first data is the onomatopoeia words which are foundin comic entitled “Minions: Banana!” both in English and Indonesian version. The second datais questionnaire which are distributed to the three raters. The distributed questionnaires areabout translation technique and translation quality assessment. As the result, there are 63 dataaltogether. There are 2 types of onomatopoeia which are lexical onomatopoeia (22 data or35%), non-lexical onomatopoeia (36 data or 57%), and 5 data or 8% are uncategorized.Futhemore the translation techniques used to translate onomatopoeia are 4 techniques whichare adaptation (8 data or 12,7%), borrowing (32 data or 50,8%), discursive creation (7 data or11,1%), and established equivalent (16 data or 25,4%).Keyword:onomatopoeia, comic, translation technique, quality.

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