cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Jaluanto.SPT
Contact Email
jurnalsamac@gmail.com
Phone
+6285291572378
Journal Mail Official
jaluanto@untagsmg.ac.id
Editorial Address
Fakultas Ekonomika dan Bisnis (FEB) UNTAG Semarang Jl. Pawiyatan Luhur-Bendan Dhuwur Semarang
Location
Kota semarang,
Jawa tengah
INDONESIA
Serat Acitya
Published by Universitas 17 Agustus 1945 Semarang
ISSN : 23022752     EISSN : 27220494     DOI : -
Core Subject : Economy, Humanities, Science, Social, Engineering,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
Jurnal ini dikembangkan dari mulai terbit tahun 2012. Jurnal Ilmiah ini mempublikasikan naskah hasil penelitian lapangan atau penelitian pustaka yang berkaitan dengan bidang ilmu manajemen dan akuntansi. Ruang lingkup publikasi antara lain: Akuntansi Manajemen Akuntansi Keperilakuan Akuntansi Keuangan dan Biaya Sistem Informasi Akuntansi Sistem Informasi Manajemen Sistem Pengendalian Manajemen Audit Manajemen Perpajakan Penganggaran Manajemen Sumber Daya Manusia, termasuk Perilaku Organisasi Manajemen Keuangan Manajemen Pemasaran Manajemen Informasi Manajemen Umum lainnya
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 237 Documents
 17   18   19   20   21 
STUDI TENTANG KECENDERUNGAN KECURANGAN AKUNTANSI PADA PT. UNI LOGISTIK INDONESIA Agustina Sulistiyowati; Parju Parju
Serat Acitya Vol 8, No 2 (2019): Akuntabilitas Kegiatan untuk Kemaslahatan Bersama
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.322 KB)

Abstract

This study aims to determine the influence of internal control systems, suitability of compensation, morality of management to the tendency of accounting fraud at PT. Union Logistics Indonesia. The tests were conducted at head office and 7 branch offices. This study used questionnaires with respondents consisting of managerial and finance section of 42 respondents.The results showed that the internal control system has a negative and significant effect on the tendency of accounting fraud.  Suitability of compensation has a negative and significant effect on the tendency of accounting fraud. Morality of management has an effect on negatively and significantly to the tendency of accounting fraud.Keywords: Internal control system, suitability of compensation, morality of management, tendency of accounting fraud.
Substitusi Pisang Kepok Putih (Musa balbisiana) Pada Pembuatan Tortilla Chips Pisang Elton Cornelis Patola; Dyah Ilminingtyas
Serat Acitya Vol 6, No 2 (2017): Optimalisasi Pangan demi Kemakmuran
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.828 KB)

Abstract

Pengembangan tortilla chips berpeluang besar karena dapat meningkatkan nilai ekonomi pisang kepok putih yang tidak populer, serta menciptakan produk baru. Penelitian ini bertujuan untuk mengetahui pengaruh substitusi pisang kepok putih terhadap sifat fisik, kimia, β-karoten dan sifat organoleptik.   Rancangan penelitian menggunakan Rancangan Acak Lengkap(RAL) dengan 4 perlakuan substitusi yaitu sebesar 0% (A), 40% (B), 80% (C) dan 100% (D)setiap perlakuan diulang 3 kali. Digunakan Analisis of Variance (ANOVA) untuk menghitung keragaman pada setiap perlakuan. Jika terdapat perbedaan antar perlakuan maka untuk mengetahui mana yang berbeda nyata diadakan uji lanjut menggunakan uji DUNCAN.  Hasil analisis menunjukkan perlakuan substitusi Pisang Kepok Putih berpengaruh terhadap kemekaran linear (23,820-45,752%) dan warna (lightness) yang berkisar antara 54,193-71,740%. Substitusi pisang kepok putih juga berpengaruh terhadap nilai deformation (tekstur) yang berkisar antara 0,546-1,044 mm tetapi tidak berpengaruh terhadap nilai break strength (tekstur) yang berkisar antara 4,911-6,460 N.  Substitusi Pisang Kepok Putih berpengaruh terhadap kadar air (3,717–5,190%), abu (1,757–4,073%), protein (3,460– 8,533%), karbohidrat (72,180–74,343%), serat kasar (15,430-19,623%) dan betakaroten (0,0023-0,0076 mg/g ) tetapi tidak berpengaruh terhadap kadar lemak (13,250–14,357%). Perlakuan substitusi pisang kepok putih berpengaruh terhadap rasa (4,760 - 5,800), tekstur (4,440–5,467) dan warna (3,733– 6,093) tetapi tidak berpengaruh terhadap aroma (4,520 - 4,707)tortilla chips.Kata kunci : Tortilla chips, pisang kepok putih, jagung Bisi-2.AbstractDevelopment of tortilla chips is likely to increase the economic value of unpopular white bananas, and create new products. This study aims to determine the effect of white kepok banana substitution on the physical, chemical, β-carotene and organoleptic properties. The research design was using Completely Randomized Design (RAL) with 4 substitution treatments ie 0% (A), 40% (B), 80% (C) and 100% (D) each treatment was repeated 3 times. Used Analysis of Variance (ANOVA) to calculate the diversity in each treatment. If there is a difference between treatments then to find out which different real test is held further using DUNCAN test. The result showed that Banana Kepok Putih substitution treatment had effect on linear (23,820-45,752%) and color (lightness) which ranged from 54,193-71,740%. The white banana substitution also affects deformation values (texture) ranging from 0.546-1.044 mm but does not affect the value of break strength (texture) which ranges from 4,911-6,460 N.   The substitution of Banana Kepok Putih affects water content (3,717-5,190%), ash (1,757-4,073%), protein (3,460-8,533%), carbohydrate (72,180-74,343%), crude fiber (15,430-19,623%) and beta-carotene 0,0023-0,0076 mg / g) but no effect on fat content (13,250-14,357%). The white banana substitution treatment had an effect on taste (4,760 - 5,800), texture (4,440-5,467) and color (3,733-6,093) but had no effect on aroma (4,520 - 4,707) tortilla chips.
AUDIT MANAJEMEN UNTUK PENGENDALIAN PERSEDIAN BAHAN BAKU Jaluanto Sunu Punjul Tyoso; Siti Nurkasanah
Serat Acitya Vol 8, No 2 (2019): Akuntabilitas Kegiatan untuk Kemaslahatan Bersama
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (587.018 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pelaksanaan Audit Manajemen  pengendalian persedian bahan baku yang dilakukan oleh PT ABC Semarang dan untuk mengetahui kendala-kendala pelaksanaan Audit Manajemen pengendalian persediaan bahan baku pada perusahaan PT ABC Semarang. Metode penelitian yang akan digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus. Teknik analisis yang dipakai adalah teknik tringulasi, yaitu setelah mengumpulkan hasil wawancara dengan key informant, diteruskan dengan  mengolah menyajikan, dan menganalisis data. Wawancara dilakukan dengan kepala produksi, kepala gudang dan staf admin gudang mengenai pengendalian persediaan bahan baku dengan menggunakan pendekatan audit manajemen pada perusahaan. Hasil penelitian ini adalah Pelaksanaan Audit Manajemen Pengendalian Persediaan Bahan Baku pada PT ABC Semarang meliputi jadwal induk produksi, pengendalian pembelian dan spesifikasi bahan baku, pengendalian persediaan bahan baku dan program pengendalian pemasok. Kegiatan ini dilakukan pada PT. ABC Semarang belum secara periodik, belum dibentuk secara formal oleh perusahaan PT. ABC Semarang saat ini pengawasan manajemen biasa yang dilakukan sehingga masalah pengendalian persediaan bahan belum ditangani dengan baik. Kekurangan SDM yang menangani audit manajemen. Karyawan-karyawan yang ditunjuk pengawasan manajemen belum pernah mendapatkan pelatihan audit manajemen, sehingga terjadi perangkapan jabatan seperti: kepala gudang merangkap kepala produksi, staff  bahan baku merangkap assisten bahan baku, staff barang jadi merangkap assisten barang jadi dan staff accounting merangkap staff keuangan. Selama ini yang dilakukan oleh beberapa karyawan yang sudah mempunyai tanggung jewab lainnya, mereka masih dibebani melakukan tindakan audit manajemenKata kunci: audit manajemen, pengendalian persediaan, bahan baku, produksi, pemasokAbstractThis study was to determine the implementation of the Management Audit of raw material supply control that was conducted by PT ABC Semarang and to determine the constraints of the Audit of Management of raw material inventory control. The research method was used to descriptive qualitative with a case study approach. The analysis technique was used the triangulation technique, it was after collecting the results of interviews with key informants, then proceed by processing the present, and analyze the data. Interviews were carried out with the head of production, head of the warehouse and warehouse admin staff regarding the control of raw material inventory using a management audit approach to the company.The results of this study showed the Implementation of Management Audit of Raw Material Inventory Control at PT ABC Semarang including the master production schedule, purchase control and raw material specifications, raw material inventory control and supplier control program. This activity that was carried out at PT. ABC Semarang has not been periodic, has not been formally formed by the company PT. ABC Semarang is currently under normal management supervision so that the problem of material inventory control has not been handled properly. Its constrain is lack of human resources to handling management audits. Employees appointed by management supervision have been trained management audit training, resulting in concurrent positions such as: warehouse head and production head, raw material staff and raw material assistants, finished goods staff and concurrent product assistants and accounting staff and financial staff. During this time carried out by several employees who already have other responsibilities, they are still burdened with management auditKeywords: management audit, inventory control, raw materials, production, suppliers
PERSONAL SELLING, ADVERTISING dan ASURANSI (Studi Pada PT. Prudential Life Assurance Cabang Pandanaran Semarang) Dinda Indriana Hapsari; Heru Eko Prasetyo
Serat Acitya Vol 8, No 2 (2019): Akuntabilitas Kegiatan untuk Kemaslahatan Bersama
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (863.061 KB)

Abstract

This study aims to determine how the influence of personal selling and advertising on purchasing decisions for insurance products at PT. Prudential Life Assurance, Pandanaran Semarang Branch.The population in this study are all customers who use insurance products PT. Prudential Life Assurance Pandanaran Semarang Branch, with a sample size of 70 respondents. The sampling technique used is simple random sampling. The data source used is primary data, with data collection techniques using questionnaires, while the data analysis technique used is multiple linear regression.The research results seen from the equation of multiple linear regression analysis shows that personal selling and advertising have a positive effect on purchasing decisions. The coefficient of determination shows that personal selling and advertising variables can explain the variation in the purchase decision variable by 60.3%. The results of the hypothesis test using the t test statistic indicate that personal selling has a positive and significant effect on purchasing decisions, and advertising has a positive and significant effect on purchasing decisions.Keywords: Personal Selling, Advertising, and Purchasing Decisions.
Minimalisasi Pajak pada Perusahaan Manufaktur yang Terdaftar Di BEI Tahun 2015-2018 Setyobudi Setyobudi
Serat Acitya Vol 9, No 1 (2020): Kapabilitas Kegiatan untuk Kemaslahatan Bersama
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (940.873 KB) | DOI: 10.56444/sa.v9i1.1535

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pengaruh Corporate Social Responsibility (CSR) Dan Leverage Terhadap Penghindaran Pajak pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2015-2018. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah 46 perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2015-2018 setelah dilakukan seleksi pada populasi, terdapat 30 perusahaan yang digunakan sebagai sampel. Teknik analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan SPSS.Hasil Penelitian ini menunjukkan bahwa Corporate Social Responsibility (CSR) dan leverage berpengaruh positif terhadap penghindaran pajak pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI tahun 2015-2018.Kata kunci : Corporate Social Responsibility (CSR), leverage, penghindaran pajak.This study aims to determine the effect of the influence of Corporate Social Responsibility (CSR) and Leverage Against Tax Avoidance in manufacturing companies in the consumer goods industry sector listed on the Stock Exchange in 2015-2018. This research is a quantitative research. The population in this study were 46 manufacturing companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange in 2015-2018 after selection of the population, there were 30 companies used as samples. The analysis technique used is multiple linear regression analysis using SPSS.The results of this study indicate that Corporate Social Responsibility (CSR) and leverage have a positive effect on tax avoidance on manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange in 2015-2018.Keywords: Corporate Social Responsibility (CSR), leverage, tax avoidance.
Analisa Perbandingan Risk Dan Return Pada Investasi Saham Syariah Dan Konvensional (Studi pada Jakarta Islamic Index (JII) dan Indeks LQ45 Periode 2016-2019) Lina Listyawati; Nurchayati Nurchayati
Serat Acitya Vol 9, No 1 (2020): Kapabilitas Kegiatan untuk Kemaslahatan Bersama
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1041.84 KB) | DOI: 10.56444/sa.v9i1.1508

Abstract

This study aims to determine the average difference in Risk and Return of Islamic stocks in the Jakarta Islamic Index (JII) with conventional shares in the LQ45 Index in the period 2016 to 2019. This type of research is a descriptive study with a qualitative approach. This study uses the Probability Sampling method, while the sampling method used is saturated sampling. The research data was taken from the Indonesia Stock Exchange website www.idx.co.id and Yahoo Financial finance.yahoo.com as a provider of secondary data in the form of the names of issuers included in the JII and LQ45 Index as well as daily stock closing price data for the 2016-2019 period.Data analysis techniques used in this study are descriptive and inferential statistical analysis. This study shows that the average daily return of Islamic stocks is smaller than conventional shares, but the risk of Islamic stocks is greater than conventional shares in a period of 4 years. In statistical tests using the Independent Test T test with a significance level of 5%, the results show that there is no significant difference in risk and return between Islamic stocks and conventional shares in the sense that the risk and return between Islamic and conventional stocks are the same.
Determinasi Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah (UMKM) DI KOTA SEMARANG Laelatul Qodariyah; Parju Parju
Serat Acitya Vol 9, No 1 (2020): Kapabilitas Kegiatan untuk Kemaslahatan Bersama
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (784.705 KB) | DOI: 10.56444/sa.v9i1.1537

Abstract

This study aims to analyze the influence of understanding tax regulations, tax sanctions, tax awareness on tax compliance of SMEs in the city of Semarang. The data used are primary data in the form of a questionnaire (questionnaire) using a Likert scale. The sample used in this study were 100 respondents with calculated using the Slovin formula. The sampling method used in this study is cluster random sampling (regional sampling technique). Analysis of the data used by researchers is multiple linear regression analysis with SPSS application           The results showed that the understanding of taxation regulations had a positive and significant effect on the compliance of MSME taxpayers with a β value of 0.512 and a significance value of 0,000. Tax sanctions have a positive and not significant effect on MSME taxpayer compliance with a β2 value of 0.149 and a significance value of 0.121. Tax awareness has a positive and insignificant effect on MSME taxpayer compliance with a β3 value of 0.194 and a significance value of 0.077.Keywords: Understanding of Taxation Regulations, Tax Sanctions, Tax Awareness, Taxpayer Compliance
Analysis Of Compensation And Work Environment on Turnover Intention With Employee Satisfaction As Intervening Variable in PT. Hartono Istana Technology at Semarang Sugeng Sutrisno
Serat Acitya Vol 9, No 1 (2020): Kapabilitas Kegiatan untuk Kemaslahatan Bersama
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (851.848 KB) | DOI: 10.56444/sa.v9i1.1509

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompensasi dan lingkungan kerja terhadap turnover intention dengan kepuasan kerja sebagai intervening.  Populasi yang digunakan adalah karyawan PT. Hartono Istana Teknologi (HIT), Jl. Raya Semarang – Demak KM 9 Sayung yang berjumlah 203 karyawan. Sampel yang diambil 134 karyawan. Metode pengumpulan datanya kuesioner. Teknik analisis yang digunakan adalah analisis jalur, dengan sebelumnya diuji dengan uji instrumen dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa : 1). Kompensasi berpengaruh positif terhadap kepuasan kerja. 2). Lingkungan kerja berpengaruh positif terhadap kepuasan kerja. 3). Kepuasan kerja berpengaruh negatif terhadap turnover intention. 4). Kompensasi berpengaruh negatif terhadap turnover intention. 5). Lingkungan kerja berpengaruh negatif terhadap turnover intention.AbstractThis study aims to determine the effect of compensation and work environment on turnover intention with job satisfaction as intervening. The population used is the employees of PT. Hartono Istana Teknologi (HIT), Jl. Raya Semarang - Demak KM 9 Sayung totaling 203 employees. Samples taken 134 employees. The method of collecting data is a questionnaire. The analysis technique used is path analysis, with previously tested with the instrument test and classical assumption test. The results showed that: 1). Compensation has a positive effect on job satisfaction. 2). The work environment has a positive effect on job satisfaction. 3). Job satisfaction has a negative effect on turnover intention. 4). Compensation has a negative effect on turnover intention. 5). The work environment has a negative effect on turnover intention.
Analisis Return Saham Perusahaan LQ 45 Tahun 2018 Muchayatin Muchayatin
Serat Acitya Vol 9, No 1 (2020): Kapabilitas Kegiatan untuk Kemaslahatan Bersama
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (735.726 KB) | DOI: 10.56444/sa.v9i1.1551

Abstract

Current ratio, Debt to Equity (DER) ratio, and Return On Assets (ROA) to the return of LQ 45 company shares in 2018 period. The population in this study are companies that incorporated in LQ 45 Index for the period 2018 of 45 companies, while the subject or unit of analysis in this study is the financial statements of the selected companies as populations.Determination of domestic shares to be allocated to countries with LQ-45 status in 2018 period and given regularly to the government. The Indonesia Stock Exchange also has appropriate price data, current ratios, debt to equity ratios and asset returns of 37 companies. The amount of data used is secondary data obtained by registration, while the data obtained is not obtained directly from the object purchased. The research data was obtained through IDX in 2018. While the data analysis technique used is multiple linear regression.The research results seen from multiple linear regression analysis showed that Return On Assets (ROA) has a positive and not significant effect on Stock Return. While Current Ratio (CR) and Debt on Equity Ratio (DER) have negative and significant effect on Stock Return.Keywords: Current Ratio (CR), Debt on Equity Ratio (DER), Return On Assets (ROA), Return stock.
Effect Of Price And Service Quality On Consumer’s Satisfaction Of Mcdonald’s Of Semarang Java Mall Muhammad Agus Baharuddin
Serat Acitya Vol 9, No 1 (2020): Kapabilitas Kegiatan untuk Kemaslahatan Bersama
Publisher : FEB UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (740.48 KB) | DOI: 10.56444/sa.v9i1.1512

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh harga dan kualitas pelayanan terhadap kepuasan konsumen. Populasi penelitian ini adalah konsumen yang melakukan pembelian di restoran McDonald’s Java Supermall, Jl. MT. Haryono No. 992 – 994, Semarang yang jumlahnya tidak diketahui. Sampel yang diambil sebanyak 100 responden. Teknik pengambilan sampel yang digunakan adalah sampel non acak dengan cara purposive sampling. Metode pengumpulan datanya data primer dan sekunder. Teknik analisis yang digunakan adalah regresi linier berganda, dengan sebelumnya diuji dengan uji instrumen dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa : 1). Harga berpengaruh positif dan signifikan terhadap kepuasan konsumen. 2). Kualitas pelayanan berpengaruh positif dan signifikan terhadap kepuasan konsumen.AbstractThis study aims to determine the effect of price and service quality on customer satisfaction. The population of this research is consumers who make purchases at McDonald's Restaurant Java Supermall, Jl. MT. Haryono No. 992 - 994, Semarang whose numbers are unknown. Samples taken as many as 100 respondents. The sampling technique used was non-random sampling by means of purposive sampling. Data collection methods are primary and secondary data. The analysis technique used is multiple linear regression, with previously tested with the test instrument and the classical assumption test. The results showed that: 1). Price has a positive and significant effect on customer satisfaction. 2). Service quality has a positive and significant effect on customer satisfaction.Keywords: 

Page 19 of 24 | Total Record : 237

 17   18   19   20   21 

Filter by Year

2012 2023


Reset
Filter By Issues
All Issue Vol 12, No 1 (2023): Bisnis dengan berketuhanan Vol 11, No 2 (2022): Keadilan sosial dalam bisnis Vol 11, No 1 (2022): Kerakyatan dalam bisnis Vol 10, No 2 (2021): Persatuan dalam Keragaman Bisnis Vol 10, No 1 (2021): Keindahan dalam Keragaman Bisnis Vol 9, No 2 (2020): Kinerja Bersama Menuju Keadilan Sosial Vol 9, No 1 (2020): Kapabilitas Kegiatan untuk Kemaslahatan Bersama Vol 2, No 1 (2013): April - Aksi dan Reaksi Partikel Kehidupan di Sekitar Kita Vol 8, No 2 (2019): Akuntabilitas Kegiatan untuk Kemaslahatan Bersama Vol 8, No 1 (2019): Mengelola Kegiatan untuk Kemaslahatan Masyarakat Vol 7, No 3 (2018): Dinamika dalam Bisnis Vol 7, No 2 (2018): Determinan dan Transaksi dalam Masyarakat Vol 7, No 1 (2018): Optimalisasi dan Pengendalian untuk Pengembangan Vol 6, No 2 (2017): Optimalisasi Pangan demi Kemakmuran Vol 6, No 1 (2017): Sumber Daya Manusia adalah modal utama untuk pembangunan Vol 5, No 2 (2016): Pemanfaatan Rasio untuk menyelesaikan Kasus dan mewujudkan Program Kehidupan Vol 5, No 1 (2016): Berlaku seperti Hukumnya Vol 4, No 3 (2015): faktor-faktor keberhasilan dalam kehidupan Vol 4, No 2 (2015): Perjuangan untuk Perbaikan Vol 4, No 1 (2015): Pemberdayaan Sumber Daya bagi Kehidupan Vol 3, No 2 (2014): (Oktober 2014) etika dan relasi dalam kehidupan Vol 3, No 2 (2014): (Oktober 2014) etika dan relasi dalam kehidupan Vol 3, No 1 (2014): HARGA SEBUAH KEHIDUPAN DALAM BERMASYARAKAT Vol 2, No 3 (2013): November - Strategi Investasi Kehidupan Bermasyarakat Vol 2, No 2 (2013): Juli - Pengembangan Sumber Daya Alam, Manusia dan Sosial Vol 1, No 2 (2012): Masyarakat, Bisnis dan Lingkungan Vol 1, No 1 (2012): Peradaban Kehidupan Masa Kini More Issue