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Korupsi dalam Pelayanan Gereja: Analisis Potensi Penyimpangan dan Pengendalian Internal Wibowo, Eka Adhi; Kristanto, Heru
Integritas : Jurnal Antikorupsi Vol. 3 No. 2 (2017): INTEGRITAS Volume 03 Nomor 2 Tahun 2017
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.997 KB) | DOI: 10.32697/integritas.v3i2.104

Abstract

Tulisan ini membicarakan tentang potensi penyimpangan (fraud) di organisasi gereja yang disebabkan oleh lemahnya pengendalian internal dalam gereja. Analisis dalam tulisan ini mencoba untuk menjawab pertanyaan: (1) Bagaimana potensi penyimpangan terjadi pada gereja-gereja di Indonesia, dan (2) Apakah upaya pencegahan penyimpangan dalam gereja terkait dengan pengendalian internal. Tulisan ini berusaha menelaah kemungkinan terjadinya penyimpangan dan sistem pengendalian internal gereja berdasarkan sistem keyakinan pada manajemen gereja yang terdiri dari sakral dan sekular.
The Impact of Macroeconomic on Working Capital Management. Empirical Study in Indonesian firms Before Pandemic 19. Ira; Heru Kristanto
Journal of Indonesian Applied Economics Vol. 10 No. 2 (2022)
Publisher : Department of Economics, Faculty of Economics and Business, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiae.2022.010.02.5

Abstract

Working capital management is determined by investment policies, funding policies and, stability in macroeconomic conditions. This study aims to examine the effect of cash, receivables, inventory and working capital on firm value. Test the moderation of macroeconomic variables on the effect of working capital on firm value. This study uses a purposive sampling method for companies listed on the IDX, with a study period of 2009-2018. Total observations or n samples are 1960. Hypothesis testing uses the panel of fixed-effect regression and moderation regression. The results of research or hypothesis testing indicate that cash, receivables and inventories have a positive effect on firm value. Working capital has a positive effect on firm value. Inflation, rupiah exchange rates and risk-free interest rates moderate the effect of working capital on the firm's value. The implication of this research is that good working capital management will increase company value. Macroeconomic conditions of a country will affect the management of working capital and company value.
GEOLOGI DAN PENENTUAN RISIKO BENCANA LONGSOR DESA GULANGPONGGE, JEPALO, KECAMATAN GUNUNGWUNGKAL, KABUPATEN PATI JAWA TENGAH Heru Kristanto
Jurnal Ilmiah Geologi PANGEA Vol 2, No 2 (2015): Jurnal Ilmiah Geologi PANGEA
Publisher : PROGRAM STUDI TEKNIK GEOLOGI FAKULTAS TEKNOLOGI MINERAL UPN "VETERAN" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1668.962 KB)

Abstract

SARI - Daerah telitian secara administrasi terletak di Kecamatan Gunungwungkal, Kabupaten Pati, Provinsi JawaTengah, secara astronomis daerah penelitian terletak pada 493667mE - 498477mE dan 9269624mN - 9274412mN UTMWGS 1984 (Universal Transverse Mecrator). Luas daerah telitian 5 km x 5 km dengan skala 1:20.000. Berdasarkanaspek-aspek geomorfologi, maka daerah penelitian dapat dibagi menjadi 5 (lima) satuan bentuk lahan yaitu : Perbukitansisa vulkanik (V24), lereng sisa vulkanik (V25), dataran limpah banjir (F7), tubuh sungai (F22), dataran alluvial (F1).Pola pengaliran berupa pola paralel. Tatanan Stratigrafi daerah telitian dibagi menjadi 4 satuan batuan tidak resmi, urutandari yang paling tua ke muda yaitu satuan breksi-piroklastik lava-Muria yang tersusun atas litologi breksi piroklastikdengan fragmen andesit berumur Plistosen Awal - Holosen dan diendapkan dengan beda fasies menjari di atas satuanbreksi-piroklastik lava-Muria yaitu litodem lava andesit lava Muria dengan litologi lava andesit sisipan endapanpiroklastik berupa breksi piroklastik, berumur sama dengan breksi piroklastik Muria yaitu Plistosen Awal - Holosen.Kemudian intrusi basalt menerobos satuan breksi-piroklastik lava-Muria secara vertikal dengan umur Plistosen Akhir -Holosen. Di atas litodem lava andesit lava Muria secara tidakselaras diendapkan satuan endapan alluvial berumurHolosen. Struktur geologi pada daerah telitian berupa kekar. Berdasarkan data Shear Joint di lokasi pengamatan tersebut,didapatkan bahwa arah tegasan/ gaya utama yang bekerja pada daerah telitian sekitar arah NE-SW atau timur laut – baratday Pengkajian analisis risiko bencana longsor pada daerah penelitian dilakukan di Desa Gulangpongge dan Desa Jepalo.Hasil analisis menunjukkan bahwa Desa Gulangpongge dapat dibagi menjadi tiga tingkat risiko yaitu risiko tinggi diDusun Klecung, Pongge, Gillicilik, Sedangkan untuk risiko sedang berada Dusun Sekar, dan tingkat risiko rendah beradadi Dusun Gulang, Karanganyar, Ngello, Sedangko. Untuk Desa Jepalo sendiri yaitu hampir semua Dusun memilikitingkat resiko tinggi yaitu Dombyang, Warangan, Sampit, kecuali Dusun Cendol yang memiliki tingkat resiko rendah.Kata-kata Kunci: Geomorfologi, Stratigrafi, Struktur Geologi, Risiko Bencana, dan Longsor.
Compensation, Perceptions of Organizational Culture, and Turnover Intention: Does Organizational Commitment Mediate the Relationship? Laksmana, Aditya Candra; Kristanto, Heru
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 1 (2023): April - July 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i1.3478

Abstract

An employee’s turnover intention to the company is related to organizational commitment, where several factors, such as compensation and perception of organizational culture, strongly support the success of organizational commitment. This research was conducted at PT Andalan Busana Boyolali Indonesia, with 155 respondents who met the requirements with a sampling technique admired as simple random sampling. The data analysis techniques used are Structural Equation Modeling (SEM) through AMOS 21 software and the Sobel test to explore the proposed relationship. The results of this study indicate that compensation and perceptions of organizational culture are directly related to having a positive and significant effect on organizational commitment. Meanwhile, compensation and the perception of organizational culture are directly related to negatively and significantly affecting turnover intentions. In addition, the results also show that employee organizational commitment mediates the effect of compensation and organizational culture perceptions on turnover intentions. This research provides information for companies and related parties to reduce employee turnover rates by increasing financial and non-financial appreciation and evaluating the prevailing organizational culture to provide employee comfort.