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Jurnal Dinamika Sosial Budaya
Published by Universitas Semarang
ISSN : 14109859     EISSN : 25808524     DOI : -
Core Subject : Humanities, Art,
Arts Humanities
Jurnal Dinamika Sosial Budaya (JDSB) adalah jurnal ilmiah yang dikelola oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Semarang (LPPM USM), jurnal ini melingkupi bidang ilmu ekonomi, bidang ilmu manajemen, akuntansi, bidang ilmu hukung dan bidang ilmu psikologi.
Arjuna Subject : -
Articles 18 Documents
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Search results for , issue "Vol 19, No 2 (2017): Desember" : 18 Documents clear
PEMAHAMAN SISTEM PENGENDALIAN INTERN, ASIMETRI INFORMASI, KOMPENSASI DAN KENDALI RELIGIUS TERHADAP PENGUNGKAPAN FRAUD AKUNTANSI OLEH AKUNTAN PUBLIK Abdul Manan; Windasari Rahmawati; Nasron Alfianto
Jurnal Dinamika Sosial Budaya Vol 19, No 2 (2017): Desember
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.229 KB) | DOI: 10.26623/jdsb.v19i2.975

Abstract

Fraud accounting a phenomenon that has not been detected by a public accountant as a party that checks its financial statements. Latest Fraud in the field of accounting re-occur in the giant company and not tracked by an external accountant (public accountant). The beginning of the first half of 2017 has emerged the issue of accounting fraud in British Telecom. On one of its subsidiaries in Italy. The public accounting firm doing the audit work on British Telecom is not a small public accounting firm but one of the bigfour, Price Waterhouse Coopers (PwC). The British Telecom accounting fraud mode in Italy is actually relatively simple and much discussed in the literature of auditing lectures yet many auditors fail to detect it. To know the existence of accounting fraud the auditor seeks to understand corporate governance and knowledge of forensic accounting is adequate. In this study, forensic accounting variables, internal control system, information asymmetry, compensation and religious control as variables used to detect and understand the presence or absence of accounting fraud in the company audited by the auditor.
OPTIMALISASI PEMBIAYAAN MURABAHAH BERPRINSIP BAGI HASIL PADA BANK SYARIAH DI INDONESIA 2010 - 2015 Windasari Rachmawati; Abdul Karim; Abdul Manan
Jurnal Dinamika Sosial Budaya Vol 19, No 2 (2017): Desember
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (88.697 KB) | DOI: 10.26623/jdsb.v19i2.994

Abstract

This study research aim to identify whether the factors of DPK, NPF, Inflation and CAR have an effect on murabaha financing. The research method using multiple regression statistic test.One of the products of Islamic banks that are currently booming is Murabahah financing. Murabahah financing is the sale and purchase of goods at the price of origin with additional profits yanng agreed. The technical term of syari'ah murabahah banking is defined as an agreement agreed between Bank Syariah with customers, where the Bank provides financing for the purchase of raw materials or other working capital required by the customer, which will be repaid by the customer at the selling price of the bank (the purchase price of the profit margin bank) at the stipulated time. This study was conducted to examine the effect of DPK, NPF, INFLATION and CAR variables on murabahah financing in sharia banks registered in Indonesian banks during the period 2010-2015. The criteria for selecting samples using purposive sampling. The sample of research is 12 sharia banking companies.Based on the results of the analysis and discussion conducted it can be concluded that the independent variables in this study measured using the committee DPK, Inflation, NPF does not affect murabahah financing, this is because the murabahah financing is not well known public, when compared to mudharabah financing and mutlaqah financing . This can be seen on average during the years 2010 - 2015. DPK with a significance level of 0.522> 0.005, inflation 0.415> 0.005, and NPF 0.512> 0.005.Capital asset ratio affects murabahah financing with a value of 0.001 <0.005
KESANTUNAN BERBAHASA DALAM PESAN WHATSAPP MAHASISWA YANG DITUJUKAN KEPADA DOSEN Enggar Dhian Pratamanti; Rati Riana; Sofyandanu Setiadi
Jurnal Dinamika Sosial Budaya Vol 19, No 2 (2017): Desember
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (95.546 KB) | DOI: 10.26623/jdsb.v19i2.984

Abstract

A relationship between student and lecturer need communication, whether it is inside or outside a campus. This communication should be in politeness boundaries, although it is uttered in a semiformal situation. The emerge of social media as a result of a technology development affects the communication between student and lecturer. This research examines the speech act and politeness used by student to communicate with his lecturer through Whatsapp. This study aims to describe and analyze the politeness used by student when he communicates with his lecturer using Whatsapp and to describe and analyze the politeness deviation used by student to communicate with his lecturer using Whatsapp. The data source comes from Whatsapp chatting application. The data is the student’s utterance which is used to communicate with the lecturer through Whatsapp. That data is used to collect the information so that it can be analyzed. Technique of collecting data uses observation method, note-taking technique, and interview. Qualitative method is used to analyze the data. Based on the analyses, it is found that there are many of the student’s utterance used to communicate with the lecturer using Whatsapp is not fulfill the politeness value. In that utterance, many politeness deviation were found such as the use of slank, the out of context discussion, the way to deliver intention impolitely, and the inappropriate of using paralinguistic aspect.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNA TRANSPORTASI GOJEK DI KOTA SEMARANG: SEBUAH ANALISIS KUALITATIF Totok Wibisono; Nuria Universari; Adijati Utaminingsih
Jurnal Dinamika Sosial Budaya Vol 19, No 2 (2017): Desember
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (87.349 KB) | DOI: 10.26623/jdsb.v19i2.990

Abstract

Taxi is one of the most popular means of transportation. The development of digital technology today makes booking taxi easier online. In Semarang City, Gojek is one of the first online-based transport providers to attend. Competition in the online transport business is getting tighter with the presence of Grab and Uber. The increasingly intense competition in the online transportation business makes the research team interested to examine the factors that affect the users of online-based transport services choose using Gojek with Go-Car service. The research was conducted qualitatively. Informants in this study are online transportation users and drivers in the city of Semarang who have been using and become a driver of Go-Car for more than six months. Data collection techniques use in-depth interviews, documentation and literature review. Data analysis methods used in this study using data reduction, triangulation and drawing conclusions The results showed that the factors that affect consumers to use Go-Car services can be grouped into four. The four factors are price (efficient), convenience (security, simplicity, practicality), profit (sales promotion) and psychological factor (motivation).
PENGGUNAAN INTERNET SEBAGAI MEDIA SUMBER LITERATUR OLEH MAHASISWA AKUNTANSI (Studi Kasus Pada Mahasiswa Program Studi S1 Akuntansi Universitas Semarang) Amerti Irvin Widowati; Linda Ayu Oktoriza Surjawati
Jurnal Dinamika Sosial Budaya Vol 19, No 2 (2017): Desember
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (59.697 KB) | DOI: 10.26623/jdsb.v19i2.980

Abstract

The purpose of this study is to determine the determinants of the use of the Internet as a medium of literature sources by students of master programs. Data were collected from 300 students of Accounting Program of Semarang University by survey method. Data were analyzed using Partial Least Square (PLS) application. The results of this study indicate that the perception of ease, perception of internet content, and the personality of openness have a significant positive influence on internet usage. While the perception of usability has no significant effect on internet usage. The result of this research can have implication to the lecturer as well as the decision maker about the perception of the student about the internet usage as the literature source. In addition the lecturers can describe the behavior of students who have a tendency to use the internet.
Group Therapy to Reduce Depression Symptoms in Refugee Immigrants Terapi Kelompok untuk Menurunkan Gejala Depresi pada Imigran Pengungsi Yudi Kurniawan; Anna Dian Savitri
Jurnal Dinamika Sosial Budaya Vol 19, No 2 (2017): Desember
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (73.79 KB) | DOI: 10.26623/jdsb.v19i2.995

Abstract

This study aims to measure the decline in depressive symptoms experienced by refugee immigrants through group therapy. Group therapy is used as an intervention to reduce symptoms of depression. The hypothesis was that there was a difference in depressive symptoms score between the experimental and the control group of the immigrant refugee after being given group therapy. This research uses non randomized pretest-posttest control group design. The subjects of the study were 10 immigrants of 30-40-year-old female refugees, divided into experimental and control groups. Non-parametric statistical analysis Mann-Whitney U showed no difference in depressive symptoms score between refugee immigrants experimental group and control group, p = 0,009 (p <0,05). Qualitative analysis shows there is a change of emotional expression on immigrant refugees in the experimental group. The results of this study are important as a study to understand the dynamics of urban clinical psychological problems, particularly those associated with refugee immigrants
PROFITABILITAS SEBAGAI MEDIASI UNTUK MENINGKATKAN NILAI PERUSAHAAN Nisa Novia Avien Christy; Nanang Ari Utomo; Saifudin Saifudin
Jurnal Dinamika Sosial Budaya Vol 19, No 2 (2017): Desember
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (82.051 KB) | DOI: 10.26623/jdsb.v19i2.1084

Abstract

Latar belakang dilakukannya penelitian ini, adalah karena kondisi ekonomi yang tidak stabil yang menyebabkan fluktuasi kinerja keuangan beberapa perusahaan dan adanya inkonsistensi beberapa penelitian terdahulu. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh variabel struktur modal dan kebijakan dividen terhadap nilai perusahaan. Diharapkan temuan penelitian dapat memberikan informasi bagi para investor dan kontribusi bagi pengembangan studi mengenai struktur modal, kebijakan dividen dan nilai perusahaan. Dalam penelitian ini diperoleh 11 sampel perusahaan LQ 45 di Bursa Efek Indonesia, dimana metode yang digunakan adalah purposive sampling yaitu penetapan sampel menggunakan kriteria tertentu. Data penelitian yang digunakan adalah data sekunder berupa laporan keuangan yang diperoleh dari Indonesia Stock Exchange dan Indonesia Stock Exchange Statistic. Analisis data menggunakan analisis regresi berganda.Hasil penelitian menunjukkan  bahwa  secara parsial struktur modal berpengaruh positif terhadap nilai perusahaan (t hitung= 0,214; sig.= 0,831). Variabel kebijakan dividen berpengaruh positif dan signifikan terhadap nilai perusahaan ( t hitung= 4,694; sig.= 0,000). Sedangkan secara simultan menunjukkan bahwa besarnya kemampuan prediksi dari kedua variabel independen dipengaruhi oleh variabel lain diluar penelitian atau persamaan regresi.
KAJIAN POLA PEMBIAYAAN USAHA PADA UMKM EKONOMI KREATIF KOTA SEMARANG Indarto Indarto; Djoko Santoso; Aprih Santoso
Jurnal Dinamika Sosial Budaya Vol 19, No 2 (2017): Desember
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (105.654 KB) | DOI: 10.26623/jdsb.v19i2.1085

Abstract

UMKM adalah pelaku penting dalam industri ekonomi kreatif di Indonesia. Potensi UMKM dalam ekonomi kreatif di Indonesia sangat besar mengingat Indonesia sangat kaya dengan keragaman kesenian dan kebudayaan.Demikian juga dengan potensi UMKM ekonomi kreatif di Kota Semarang. Harus diakui bahwa perkembangan UMKM ekonomi kreatif masih relatif tertinggal dari dibandingkan dengan perkembangan UMKM ekonomi kreatif di kota-kota seperti; Bandung, Yogyakarta malang dan lain-lain. Penelitian ini bermaksud mengkaji apakah kinerja usaha UMKM ekonomi kreatif di Kota Semarang yang masih tertinggal dibanding kota-kota lain berkaitan dengan pola pembiayaan UMKM itu sendiri. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologis. Informan dalam penelitian adalah 12 pelaku UMKM Ekonomi Kreatif di Kota Semarang. Pengumpulan data dengan metode wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa dengan pendekatan fenomenologis ditemukan 2 pola pembiayaan usaha yang diterapkan oleh pelaku UMKM Ekonomi Kreatif yaitu pola pembiayaan usaha yang cenderung menghindari risiko dan pola pembiayaan pembiayaan yang berani mengambil risiko.Pola pembiayaan usaha yang berani mengambil risiko menunjukkan perkembangan usaha yang lebih pesat daripada pola pembiayaan usaha yang menghindari risiko.

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