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FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERTAMBANGAN YANG DIPENGARUHI OLEH FRAUD PENTAGON THEORY (STUDI KASUS DI PERUSAHAAN TAMBANG YANG TERDAFTAR DI BEI TAHUN 2014-2016) 受五角大楼理论影响矿业公司的财务报表(2016年北14-2016年注册矿业公司的案例研究)
Pub Date : 2019-01-21 DOI: 10.26623/jdsb.v20i1.1229
Alfa Vivianita, Dian Indudewi
Manipulasi  laporan  keuangan  yang dilakukan  oleh perusahaan  tambang di  Indonesia semakin banyak.Hal ini terbukti dari beberapa berita di media, seperti PT Bumi Resources yang melakukan manipulasi laporan keuangan untuk pengembangan proyek.PT Timah yang sengaja membuat laporan keuangan fiktif untuk menutupi kondisi keuangannya yang buruk.PT Rivel melakukan fraud untuk kepentingan pribadi. Selaint itu, data ACFE (2016) menyatakan bahwa kasus fraud di Indonesia tahun 2016 menduduki peringkat kedua se Asia Pasifik dengan jumlah42 kasus. CPI (Corruption Perception Index) juga menyatakan bahwa peringkat Indonesia adalah90 dari 176 negara yang melakukan fraud.Tujuan dari penelitian ini adalah untuk mengetahui variabel leverage, ROA, dewan komisaris independen, kualitas audit, perubahan auditor, pergantian direksi perusahaan, dan   frequent number of CEO’s picture   berpengaruh tehadap financial statement fraud.Penelitian ini menggunakan teori agensi, karena adanya asimetri informasi yang terjadi.Contoh asimetri informasi manajer tidak menungkapkan seluruh informasi yang dimiliki ke pemiliki dan stakeholdernya.Ketidaktahuan stakeholder dan pemilik perusahaan membuat manajer melakukan financial statement fraud agar kondisi dan kinerja perusahaan tetep terlihat baik.Penelitian ini juga menggunakan pentagon theory karena fraud tidak hanya dilihat dari sisi pressure, opportunity, dan rasionalisasi, tetapi juga capability dan arogansi.Sampel  pada  penelitian  ini  menggunakan  seluruh  perusahaan  pertambangan  yang terdaftar di  Bursa Efek  Indonesia  (BEI),  tahun  pengamatan  2014-2016.Pengambilan sampel menggunakan metode purposive sampling.Metode penelitian menggunakan logistic regression.Alat statistik yang digunakan adalah IBM SPSS 20.Hasil Penelitian menunjukkan bahwa ROA berpengaruh signifikan terhadap financial statament  fraud,  leverage  tidak  berpengaruh  signifikan  terhadap  financial  statament  fraud, dewan komisaris independentidak berpengaruh signifikan terhadap financial statament fraud, kualitas auditor eksternaltidak berpengaruh signifikan terhadap financial statament fraud, pergantian auditortidak berpengaruh signifikan terhadap financial statament fraud, pergantian direksitidak  berpengaruh  signifikan  terhadap  financial  statament  fraud,  frequent  number  of CEO’s pictures tidak berpengaruh signifikan terhadap financial statament fraud. 
印尼矿业公司操纵财务报表的情况正在加剧。这一点在一些媒体上得到了证明,比如PT Bumi Resources,它对项目开发的财务报表进行了操纵。PT Timah,他故意创建了一个虚构的财务报告来掩盖他的坏财务状况。PT Rivel为了个人利益而欺诈。除了这一点,数据《ACFE》(2016)指出,2016年印尼的欺诈案件在东南亚排名第二,共有42例。CPI (Corruption conception Index)还指出,印尼的排名是176个国家中的90个。本研究的目的是确定利率变量、贷款、独立董事会、审计质量、审计师的变化、公司董事会的变化以及首席执行官的形象在金融声明中所影响的频率。该研究采用了代理理论,因为信息不对称。例如,信息分析器并没有向其所有者和利益相关者透露所有信息。出于对利益相关者和所有者的无知,让经理通过欺诈来保持公司的良好状态和表现。这项研究也使用了五角大楼的理论,因为欺诈不仅从压力、机会和合理化的角度来看,还存在可行性和傲慢。这项研究的样本使用了印度尼西亚证券交易所2014-2016年上市的所有矿业公司。采样方法采用采样方法。运用回归逻辑研究方法。使用的统计工具是IBM SPSS 20。研究结果表明,ROA对金融欺诈有重大影响,杠杆对金融欺诈没有重大影响过渡审查对金融欺诈的重大影响,CEO照片的多孔数字对金融欺诈的影响并不大。
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引用次数: 19
PERSEPSI GURU PENJAS SEKOLAH DASAR TERHADAP ANAK GEMUK DI KECAMATAN SEMARANG TENGAH 老师在学校的接待太差了,以致于到处都是。
Pub Date : 2019-01-21 DOI: 10.26623/jdsb.v20i1.1234
Metta Christiana, Andi Nurcahyo
The purpose of this study was to find out how the perceptions of primary school teachers in Central Semarang District were. This type of research is qualitative with a phenomenological approach. Data was collected by in-depth interview and observation methods. Research subjects were 8 people consisting of 3 health teachers, 3 regular teachers, 1 vice principal and 1 principal. Data were analyzed by means of content analysis. The results showed that the perceptions of the primary school teachers in Central Semarang Subdistrict showed concern about the condition of obese children while doing material in sports lessons, but the teacher also felt very happy and excited about the fat child. The feeling of excitement and excitement is still quite large so that the feeling of worry is not too big. The teacher is still considering the child's obesity is not a problem if the fat child can still do sports / movement material well not inferior to other children. The teacher also does not have great hopes / desires / motivations so that the fat child is less fat and becomes normal again. Perceptions like this will make the teacher's action not too strict / not too strong in overcoming child obesity problems.
本研究的目的是了解三宝垄区小学教师的认知情况。这种类型的研究是用现象学方法定性的。采用深度访谈和观察法收集数据。研究对象为8人,包括3名卫生教师、3名正规教师、1名副校长和1名校长。采用内容分析法对数据进行分析。结果显示,三宝垄中街小学教师在做体育课材料时,对肥胖儿童的状况表现出关注,但教师也对肥胖儿童感到非常高兴和兴奋。兴奋和兴奋的感觉还是相当大的,这样担心的感觉就不会太大。老师仍然认为孩子的肥胖不是问题,如果胖孩子仍然可以做运动/运动材料好,不低于其他孩子。老师也没有太大的希望/愿望/动机,所以胖孩子不那么胖,恢复正常。这样的认识会使教师在克服儿童肥胖问题时的行动不太严格/不太强烈。
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引用次数: 0
PERAN ACCOUNT OFFICER DALAM MENEKAN KREDIT BERMASALAH (Studi pada BPR di Kab .Grobogan ) 临时信贷中的官方账户绩效(在Kab.Grobogan的BPR研究)
Pub Date : 2018-12-31 DOI: 10.26623/jdsb.v20i2.1494
Endang Rusdianti, Paulus Wardoyo, Ani Setyarini
The research objective is to analyze the role of Account Officers in suppressing non-performing loans from the Rural Banks of Kabupaten Grobongan. The analysis relates to whether the role of the account officer influences the business of the banking sector in granting credit so that it can reduce problem loans. The proxy role of the account officer is the ability to analyze credit and supervision activities by considering customer development as a moderating variable. The method used is the MRA, SPSS 22. The data type is primary data obtained by questionnaire method on the variables of credit analysis, supervision, customer guidance and problem loans. The respondents were 70 Accounts from the BPR of Kabupaten Grobogan The results show that credit analysis and supervision have an effect on bad credit. Moderating variables are used to overcome bad credit, namely customer coaching as an effort to increase / weaken the relationship of credit analysis and supervision of bad credit. The result of coaching on credit analysis does not act as moderation but acts as a predictor. In relation to supervision, coaching acts as a quasi moderation and results are negative, which means that coaching actually weakens the influence of supervision.
研究目的是分析会计人员在抑制Kabupaten Grobongan农村银行不良贷款中的作用。分析涉及会计主任的角色是否会影响银行部门发放信贷的业务,从而减少问题贷款。会计人员的代理角色是通过将客户发展作为调节变量来分析信用和监督活动的能力。使用的方法是MRA, SPSS 22。数据类型为通过问卷调查法对信用分析、监管、客户指导和问题贷款等变量获得的原始数据。调查对象为Kabupaten Grobogan BPR的70个账户。结果表明,信用分析和监管对不良信用有一定的影响。调节变量用于克服不良信用,即客户辅导,以增加/削弱信用分析和不良信用监管的关系。信用分析指导的结果不是起到调节作用,而是起到预测作用。对于监督,教练起到了准调节作用,结果是负的,这意味着教练实际上削弱了监督的影响。
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引用次数: 1
FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENERIMAAN PESAN MAHASISWA DALAM KEGIATANBELAJAR MENGAJAR DI FAKULTAS TEKNOLOGI INFORMASI DAN KOMUNIKASI USM 影响养老金能量在基层活动中效率的因素信息与USM通信技术因素
Pub Date : 2018-12-30 DOI: 10.26623/JDSB.V20I2.1265
Mochamad Chaerul Latief, Firdaus Azwar Ersyad
Dapat mengenyam pendidikan tinggi adalah hak dan impian tiap warga negara Indonesia. Universitas Semarang sebagai institusi penyelenggara pendidikan tinggi memfasilitasi tiap warga Jawa Tengah dan seluruh Indonesia untuk mendaptkan pendidikan tinggi dengan harga yang terjangkau dan kualitas yang baik. Kegiatan belajar mengajarpundilakukan oleh para pengajar yang ahli di bidangnya. Namun dalam kenyataannya input dan output yang diharapkan kurang sesuai. Oleh karena itu, penelitian ini dibuat untuk melihat faktor-faktor apa saja yang mempengaruhi efektifitas penerimaan pesan dalamkegiatan belajar mengajar di Fakultas Teknologi Informasi dan Komunikasi.Penelitian ini menggunakan pendekatan kualitatif yang memilii karakteristik data yang dinyatakan dalam keadaan sewajarnya atau sebagaimana adanya. Subjek kajian pada penelitian ini adalah individual yang menjadi narasumber utama dalam kegiatan belajar mengajar di Fakultas teknologi dan Informasi komunikasi. Adapun hasil penelitian yang telah dilakukan menjelaskan bahwa faktor kecakapan dalam berkomunikasi dosen sangat mempengaruhi penerimaan pesan mahasiswa dan cara dan gaya berbicara serta diksi atau pemilihan kata yang disampaikan mempengaruhi mahasiswa dalam menangkap pesan yang disampaikan.
享受高等教育是每个印尼公民的权利和梦想。目前的大学作为一所高等教育机构,使印尼中部和整个印尼的每一位公民都能以长期的价格和良好的质量获得高等教育。学习活动由该领域的专家教师完成。但事实上,预期的投入和产出并不合适。因此,本研究旨在研究在信息和通信技术学院的学习能力范围内影响接收信息有效性的任何因素。本研究的对象是成为技术与通信信息学院学习活动主要来源的个人。至于已经进行的研究的结果,据解释,剂量交流中的言语因素会显著影响学生信息的接收,言语的方式和风格,以及所述单词的听写或选择会影响学生捕捉所传递的信息。
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引用次数: 0
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNA TRANSPORTASI GOJEK DI KOTA SEMARANG: SEBUAH ANALISIS KUALITATIF 联合编码中实现颊部运输车辆的因素:定性分析
Pub Date : 2018-12-03 DOI: 10.26623/JDSB.V19I2.990
Totok Wibisono, Nuria Universari, Adijati Utaminingsih
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).
出租车是最受欢迎的交通工具之一。如今,数字技术的发展使在线预订出租车变得更加容易。在三宝垄市,Gojek是首批参加的在线交通提供商之一。随着Grab和优步的出现,在线运输业务的竞争越来越激烈。在线交通业务中日益激烈的竞争使研究团队有兴趣研究影响在线交通服务用户选择使用Gojek with Go Car服务的因素。这项研究是定性的。本研究中的知情者是三宝垄市的在线交通用户和司机,他们已经使用并成为Go Car的司机超过六个月。数据收集技术使用深入访谈、文献和文献综述。本研究采用数据分析方法,采用数据约简、三角剖分和得出结论。结果表明,影响消费者使用Go Car服务的因素可分为四类。这四个因素是价格(高效)、便利性(安全、简单、实用)、利润(促销)和心理因素(动机)。
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引用次数: 1
ACHIEVEMENT MOTIVATION TRAINING UNTUK MENINGKATKAN MOTIVASI BERPRESTASI PADA GURU SEKOLAH ANAK BERKEBUTUHAN KHUSUS YANG MENGALAMI BURNOUT 完成激励训练,以提高儿童福利教师的成就动力,这些教师有残疾
Pub Date : 2018-12-03 DOI: 10.26623/JDSB.V19I2.987
MulyaI.W Virgonita, Fitria Linayaningsih
T his study aims to determine empirically the influence of Achievement Motivation Training on achievement motivation in elementary school teachers in learning disabilities in Semarang experiencing Burnout. The research subjects were 10 people. The profession as a teacher for children with learning disabilities and special needs is very vulnerable to burnout. High job demands, unrealistic expectations of parents on the work of teachers often lead to stress that affect the performance. It takes a high achievement motivation to overcome this. In this research the method used is the experimental method, with pre-test design of post-test without control group where the subjects of the study were treated in the form of Achievement Motivation Training to see the effect on achievement motivation and measured before treatment and after treatment. The result of the research analyzed by SPSS version 20 shows that there is contribution of Achievement Motivation Training 34,3% to the achievement motivation to teacher, meaning that there are other factors that influence achievement motivation for elementary school teacher for children with special needs. 
本研究旨在实证研究成就动机训练对三宝垄小学学习障碍教师成就动机的影响。研究对象是10个人。作为一名有学习障碍和特殊需要的孩子的教师,这个职业很容易倦怠。高的工作要求,家长对教师工作不切实际的期望往往导致压力,影响绩效。克服这一点需要很高的成就动机。本研究采用的方法为实验方法,前测设计后测无对照组,对研究对象进行成就动机训练,观察其对成就动机的影响,并在治疗前和治疗后进行测量。通过SPSS 20版分析的研究结果显示,成就动机训练对教师成就动机的贡献为34.3%,这意味着还有其他因素影响着小学特殊需要儿童教师的成就动机。
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引用次数: 1
KEBIJAKAN PERLUASAN ALAT BUKTI HUKUM ACARA PIDANADALAM UPAYA MEWUJUDKAN KEPASTIAN HUKUM BERKEADILAN 扩大法律证据证据事件的政策努力实现公正法律的确定性
Pub Date : 2018-12-03 DOI: 10.26623/jdsb.v19i2.981
Ani Triwati, A. H. Nuswanto, Endah Pujiastuti
One of the renewal of legal instruments in criminal procedural law is the expansion of evidence ie electronic information and / or electronic document and / or its printed outcome. Arrangement of evidence in criminal procedural law in Indonesia pursuant to Article 184 KUHAP, Article 5 paragraph (1) and (2) and Article 44 letter of Information and Electronic Transaction Act, covering witness statements, expert information, letters, instructions, defendants, electronic information and / or electronic documents and / or prints. The decision of the Constitutional Court Number 20 / PUU-XIV / 2016 that for electronic information and / or electronic document as evidence is done in the framework of law enforcement at the request of the police, prosecutor and / or other law enforcement institutions determined by law. Electronic information and / or electronic documents as evidence must be obtained in accordance with the provisions of Article 31 paragraph (3) of the Information and Electronic Transactions Act, this relates to the value of legal certainty and the value of justice for the litigant
刑事诉讼法中法律文书的更新之一是证据的扩展,即电子信息和/或电子文件和/或其印刷结果。依据《印尼刑事诉讼法》第184条、《信息与电子交易法》第5条第(1)款和第(2)款和第44条,对印度尼西亚刑事诉讼法中的证据进行整理,包括证人陈述、专家信息、信件、指示、被告、电子信息和/或电子文件和/或印刷品。宪法法院第20 / PUU-XIV / 2016号决定,应警察、检察官和/或法律规定的其他执法机构的要求,在执法框架内提供电子信息和/或电子文件作为证据。作为证据的电子信息和/或电子文件必须根据信息电子交易法第31条第(3)项的规定获得,这关系到法律确定性的价值和诉讼当事人的正义价值
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引用次数: 0
KESANTUNAN BERBAHASA DALAM PESAN WHATSAPP MAHASISWA YANG DITUJUKAN KEPADA DOSEN 学生WHATSAPP信息对讲师的语言礼貌
Pub Date : 2018-12-03 DOI: 10.26623/jdsb.v19i2.984
E. D. Pratamanti, Rati Riana, S. Setiadi
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.
学生和讲师之间的关系需要沟通,无论是在校内还是校外。这种交流应该在礼貌的范围内,尽管它是在半正式的情况下发出的。由于技术的发展,社交媒体的出现影响了学生和讲师之间的沟通。本研究考察了学生通过Whatsapp与讲师交流时的言语行为和礼貌。本研究旨在描述和分析学生使用Whatsapp与讲师交流时使用的礼貌,并描述和分析该学生使用Whatsapp与讲师交流中使用的礼貌偏差。数据来源于Whatsapp聊天应用程序。数据是学生的话语,用于通过Whatsapp与讲师交流。这些数据用于收集信息,以便对其进行分析。数据收集技术采用观察法、记笔记法和访谈法。定性方法用于分析数据。通过分析发现,使用Whatsapp与讲师交流时,学生的话语中有许多不符合礼貌价值。在该话语中,发现了许多礼貌偏差,如俚语的使用、断章取义的讨论、不礼貌地表达意图的方式以及使用副语言方面的不当。
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引用次数: 3
EFEKTIVITAS WILAYAH RAMAH ANAK DI KELURAHAN KUNINGAN, SEMARANG UTARA, KAITANNYA DENGAN TINGKAT KRIMINALITAS YANG DILAKUKAN ANAK 三宝港北部铜管中的儿童友好地区的有效性与儿童的犯罪水平有关
Pub Date : 2018-12-03 DOI: 10.26623/JDSB.V19I2.986
Muhammad Iftar Aryaputra, D. Muryati, Agus Saiful Abib
Child protection efforts become very important. One of the efforts made in this regard is to establish “wilayah ramah anak”. In Kota Semarang, “wilayah ramah anak” is implemented in Kelurahan Kuningan. It is hoped that this effort will not only be a way to provide protection to children but also to prevent children from doing things that are against the norm. Issues raised in this study are, (1) how the model of “wilayah ramah anak” contained in Kelurahan Kuningan?; (2) what is the correlation between the establishment of “wilayah ramah anak” with the crime committed by children ?. This research is a sociological law research. Thus, the data used are primary data supported by secondary data which then analyzed qualitatively. Based on the results of research obtained results, first, child-friendly areas in Kelurahan Kuningan basically more physical changes, especially in terms of play facilities and learning children. In addition, there are several other non-physical facilities to support existing physical facilities. Second, “wilayah ramah anak” in Kelurahan Kuningan basically not formed to reduce the crime of children in the walayah. However, indirectly, child-friendly territory can be the breaker of a child's delinquency chain by forming a new generation that avoids crime-related matters.
儿童保护工作变得非常重要。在这方面所作的努力之一是建立“wilayah ramah anak”。在哥打三宝垄,在克鲁拉汉古宁根实行“wilayah ramah anak”。希望这一努力不仅是为儿童提供保护的一种方式,也是防止儿童做违反规范的事情的一种方式。本研究提出的问题是:(1)《Kelurahan Kuningan》如何包含“wilayah ramah anak”模式?(2)设立“大斋戒”与儿童犯罪有何关联?本研究是一项社会学法学研究。因此,所使用的数据是由辅助数据支持的原始数据,然后进行定性分析。根据研究结果所获得的结果,首先,克鲁拉汗地区的儿童友好区基本发生了更多的物理变化,特别是在儿童的游戏设施和学习方面。此外,还有其他一些非物理设施来支持现有的物理设施。其次,在克鲁拉罕的“维拉亚拉马阿纳克”基本没有形成,以减少瓦拉亚儿童的犯罪。然而,间接地,儿童友好地区可以通过形成避免与犯罪有关的问题的新一代来打破儿童的犯罪链。
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引用次数: 0
BERBAGAI BERKAH BID’AH NYADRAN DALAM BUDAYA ISLAM JAWA 爪哇伊斯兰教的祝福
Pub Date : 2018-12-03 DOI: 10.26623/jdsb.v19i2.982
D. Daryono
This study aims to understand the notion of bid'ah with technical implementation, especially how to send the deceased's prayer in Javanese Islamic culture called nyadran with various blessings (reward) and moral values. This type of research is library research. The source data is, various hadith of the Prophet Muhammad saw and various works of experts both clarify the moral values of Javanese Islamic culture and about nyadran with various blessings. The method of analysis is, content analysis with sociological approach whose model is sociological interpretation. The results of this study provide an understanding of the meaning, type and law of heresy especially commemorating death as a way of sending prayers called nyadran in Javanese Islamic culture. Through the understanding is expected to be used as a reference of the appropriate implementation of his time.
本研究旨在了解bid'ah的概念与技术实施,特别是如何发送死者的祈祷在爪哇伊斯兰文化称为nyadran与各种祝福(奖励)和道德价值。这种类型的研究是图书馆研究。来源资料是,先知穆罕默德看到的各种圣训和各种专家的著作都阐明了爪哇伊斯兰文化的道德价值观和关于nyadran的各种祝福。分析的方法是用社会学的方法进行内容分析,其模式是社会学解释。本研究的结果提供了对异教的意义、类型和规律的理解,特别是在爪哇伊斯兰文化中,纪念死亡作为一种发送祈祷的方式被称为nyadran。通过了解,希望能作为适当执行的参考。
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引用次数: 1
期刊
Jurnal Dinamika Sosial Budaya
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