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Pengaruh Penerapan Akuntansi Sektor Publik Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dalam Mencegah Fraud Santoso, Urip; Pambelum, Yohanes Joni
Jurnal Administrasi Bisnis Vol 4, No 1 (2008)
Publisher : Business Administration Study Program - Universitas Katolik Parahyangan

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Abstract

Each of government units has responsibility to make report showing its accountabilityand trasparancy. To achieve this situation, the main problem is on the informationrelevancy and accurateness so the government can avoid frauds. Using entity theoryas the grand theory, agency theory as the middle theory and behaviour organizationsas supporting theory, the reseach show that both public sector accounting implementationand government financial report quality control will have an impact tothe accountability of government unit performance and then they also will make animpact to their effort to avoid fraud.Keywords: Public Sector, Performance Report, Financial Report, Fraud
Pengaruh Level Protein dan Suplementasi Ekstrak Daun Katuk (Sauropus androgynus) terhadap Kualitas Karkas Broiler Qotimah, Siti; Santoso, Urip; Soetrisno, Edi
Jurnal Sain Peternakan Indonesia Vol 9, No 2 (2014)
Publisher : Universitas Bengkulu

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ABSTRAKPenelitian ini bertujuan untuk mengevaluasi pengaruh level protein dan suplementasi ekstrak daun katuk (Sauropus androgynus) terhadap kualitas karkas broiler. Sebanyak 72 ekor broiler umur 21 hari dikelompokkan menjadi 6 kelompok perlakuan dengan 3 ulangan, masing-masing ulangan berisi 4 ekor broiler. Rancangan acak lengkap dengan 2 faktor (2x3) digunakan dalam penelitian ini, yaitu 2 level suplementasi ekstrak daun katuk (4,5 g/kg dan 9 g/kg) dan 3 level protein (19%, 17% dan 15%). Variabel yang diamati meliputi warna karkas, berat karkas, meat bone ratio, cooking loss dan drip loss. Hasil penelitian menunjukkan bahwa suplementasi level ekstrak daun katuk berpengaruh nyata terhadap warna karkas (P<0,05), tetapi berpengaruh tidak nyata (P>0,05) terhadap persentase berat karkas, meat bone ratio, cooking loss dan drip loss. Hasil penelitian menunjukkan bahwa level protein berpengaruh tidak nyata (P>0,05) terhadap warna karkas, cooking loss dan drip loss, tetapi berpengaruh nyata terhadap persentase berat karkas (P<0,05) dan berpengaruh sangat nyata (P<0,01) terhadap meat bone ratio. Kesimpulan dari penelitian ini adalah bahwa suplementasi ekstrak daun katuk pada level 9 g/kg meningkatkan warna karkas. Pemberian pakan berprotein 15% menurunkan persentase karkas dan meat bone ratio. Pemberian level protein dan suplementasi ekstrak daun katuk tidak menunjukkan adanya interaksi untuk meningkatkan kualitas karkas broiler.Kata kunci : ekstrak daun katuk (Sauropus androgynus) , protein, kualitas karkas
The effect of fermentation of sludge with Neorospora sp on the egg performances and quality of laying hens Fenita, Yosi; Santoso, Urip; Prakoso, Hardi
Indonesian Journal of Animal and Veterinary Sciences Vol 15, No 2 (2010)
Publisher : Indonesian Animal Sciences Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.326 KB) | DOI: 10.14334/jitv.v15i2.646

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The purpose of this research is to produce enriched eggs (high concentration in protein, amino acid and β-karoten) but law in lipid and cholesterol content. An experiment was conducted to study the utilization of fermented palm oil sludge (LSF) using neurospora sp for layer. The present study was done based on Randomized Design in which 100 layer were distributed to five treatment group as follow: Layers were fed diet with (0, 5, 10, 15 and 20% LSF). Experimental results showed that LSF significantly (P < 0.05) affected egg mass production, feed comsumption, feed conversion, and HU and highly affected (P < 0.01) yolk colour. The best treatment was with 10% LSF. LSF had no effect on egg weight, shell thickness, albumen index and yolk index (P > 0.05). LSF reduced egg smell, improved taste of egg and yolk colur (P < 0.05). Protein and fat, contents of eggs were significantly reduced (P < 0.05) and cholesterol content of eggs was significantly reduced (P < 0.01). Utilization LSF increased the content of β-karoten yolk (P < 0.01), and modified the composition of amino acid in yolk. In conclusion, utilization of LSF improved egg quality, reduced egg cholesterol dan lipid and modified the composition of amino acid in yolk. Key Words: Palm Oil Sludge, Neorospora sp, Egg Quality
Pengaruh pengungkapan Akuntansi, Akuntansi Konservatif, Komite Audit dan Kualitas Auditor Eksternal Terhadap Manajemen Laba Santoso, Urip
Jurnal Akuntansi Vol 16, No 1 (2012): January 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.387 KB) | DOI: 10.24912/ja.v16i1.515

Abstract

Penelitian ini ingin mengetahui pengaruh pengungkapan akuntansi
STUDI EMPIRIS TERKAIT DENGAN PENGUNGKAPAN SUKARELA, KUALITAS AUDIT DAN ASIMETRI INFORMASI TERHADAP STOCK RETURN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA Sihombing, Jenny; Agoes, Sukrisno; Santoso, Urip
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.635 KB) | DOI: 10.24912/ja.v21i1.140

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This study used data of manufacturing companies listed on the Jakarta Stock Exchange (JSX) as   unit of analysis. The purpose of this study is to find out the influence of voluntary disclosures and audit quality on information asymmetry. This study also aims to determine the effect of voluntary disclosure, audit quality and information asymmetry on stock return. In addition, this study aims to find out the ability of information asymmetry to mediate the effect of voluntary disclosure and audit quality on information asymmetry.This research used verificative-descriptive method with quantitative approach. The analytical method used in statistical data processing was path analysis. There are 132 manufacturing companies listed on JSX became the research samples of this study.The testing results shows that there are significant impact of voluntary disclosure and audit quality on information asymmetry. The testing results also show that there are significant impact of voluntary disclosure and information asymmetry on stock return, while the audit quality has no significant impact on stock return. At the same time, information asymmetry is significant to be the mediating variable on the impact of voluntary disclosure and audit quality towards stock return. Voluntary disclosure, audit quality and information asymmetry can be the determinant variables on Stock Return of manufacturing companies, listed on JSX.
KEWENANGAN PEMERINTAH KABUPATEN/KOTA DALAM BIDANG PERTANAHAN* Urip Santoso
Jurnal ADIL Vol 3, No 2 (2012): ADIL : Jurnal Hukum Desember 2012 Vol 3 No 2
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.485 KB) | DOI: 10.33476/ajl.v3i2.56

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AbstractThe Law No. 5 of 1960 on National Agrarian Law explicitly stipulates that the authority in agrarian issues is the property of the State (Central Government). However, this authority—as stipulated in the Presidential Decree PP No. 38 2007—is transferable from the Central Government to Local Governments. The Law specifies 9 features of agrarian authorities which are transferable to municipal governments. In this respect, the National Land Agency (BPN) is the authorized body which is in charge of the agrarian registration-related matters.Keywords : Authority, Local Government, AgrarianAbstrakDalam Hukum Tanah Nasional yang diatur dalam undang-undang No. 5 Tahun 1960, secara tersirat ditetapkan bahwa Kewenangan di bidang Pertanahan merupakan Kewanangan Pemerintah Pusat. Kewenangan tersebut dapat dilimpahkan kepada Pemerintah Daerah dalam PP No. 38 Tahun 2007 ditetapkan bahwa ada 9 kewenangan di bidang Pertanahan yang di serahkan kepada Pemerintah Kabupaten/Kota. Kewenangan di bidang Pendaftaran Tanah tetap dilaksanakan oleh Badan Pertanahan Nasional.Kata Kunci : Kewenangan, Pemerintah Daerah, Pertanahan
PEROLEHAN TANAH DALAM PENGADAAN TANAH BERSKALA KECIL Urip Santoso Urip Santoso
AL-IHKAM: Jurnal Hukum & Pranata Sosial Vol. 6 No. 1 (2011)
Publisher : Faculty of Sharia IAIN Madura collaboration with The Islamic Law Researcher Association (APHI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/al-lhkam.v6i1.306

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Abstract: Government is a side or party that needs land in terms of trivial scale of land provision. The way of land acquisition  in trivial scale must pass through the way of referential settlement release by the land owner. It is not allowed to have it by purcahsing and saling and also exchanging. The later way of land acquisition   cannot be done due tp in adequacy of term of material  of purcahsing and saling as well as exchanging.   Key Words: Pengadaan tanah, berskala kecil, jual beli, tukar-menukar, dan pelepasan hak atas tanah.
ASPEK KEPENTINGAN UMUM DALAM PENGADAAN TANAH UNTUK PEMBANGUNAN Urip Santoso
Perspektif Vol 3, No 1 (1998): Edisi Januari
Publisher : Institute for Research and Community Services (LPPM) of Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/perspektif.v3i1.578

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Istilah kepentingan umum seringkali menjadi perdebatan dalam kaitannya dengan pengadaan tanah untuk pembangunan. Pemegang hak atas tanah menganggap bahwa pengadaan tanah itu bukan untuk kepentingan umum melainkan untuk kepentingan swasta, sedangkan pihak yang memerlukan tanah menganggap bahwa pengadaan tanah itu benar-benar untuk kepentingan umum. Untuk mengatasi perbedaan pendapat tersebut, Keppres No. 55 Tahun 1993 memberikan pengaturan yang jelas tentang kriteria kepentingan umum dalam kaitannya dengan pengadaan tanah untuk pembangunan.
KEPASTIAN HUKUM WAKAF TANAH HAK MILIK Urip Santoso
Perspektif Vol 19, No 2 (2014): Edisi Mei
Publisher : Institute for Research and Community Services (LPPM) of Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (753.737 KB) | DOI: 10.30742/perspektif.v19i2.10

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Dalam Hukum Tanah Nasional ditetapkan bahwa hak atas tanah yang dapat diwakafkan untuk kepentingan peribadatan, pendidikan, dan sosial adalah Hak Milik. Pihak yang mewakafkan tanah disebut wakif, sedangkan pihak yang diserahi tanah wakaf disebut nadzir. Wakaf tanah Hak Milik dibuktikan dengan Akta Ikrar Wakaf yang dibuat oleh Pejabat Pembuat Akta Ikrar Wakaf (PPAIW). Wakaf tanah Hak Milik wajib didaftarkan ke Kantor Pertanahan untuk diterbitkan Sertipikat Wakaf sebagai tanda bukti haknya.The National Land Law stipulated that the rights which can waqf the sake of workship, education, and social are the property. Person who preferred waqf call wakif, while the waqf land assigned land called nadzir. Waqf property right evidenced by the deed of endowcement pledge made by the Deed of Pledge Endowcement Officer (PPAIW). Waqf property right must be registered to the Land Office for sign issued certificates as proof of waqf.
PEROLEHAN TANAH OLEH PEMERINTAH DAERAH YANG BERASAL DARI TANAH HAK MILIK Urip Santoso
Perspektif Vol 20, No 1 (2015): Edisi Januari
Publisher : Institute for Research and Community Services (LPPM) of Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.025 KB) | DOI: 10.30742/perspektif.v20i1.139

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Pemerintah Daerah memerlukan tanah untuk melaksanakan tugas pokok dan fungsinya, tanah yang diperlukan oleh Pemerintah Daerah berstatus Hak Milik yang dimiliki oleh orang lain. Untuk memperoleh tanah Hak Milik, Pemerintah Daerah tidak dapat menempuh dengan cara jual beli disebabkan oleh Pemerintah Daerah tidak memenuhi syarat materiil dalam jual beli hak atas tanah yaitu Pemerintah Daerah bukan subjek Hak Milik, melainkan subjek Hak Pakai dan Hak Pengelolaan. Cara yang dapat ditempuh oleh Pemerintah Daerah untuk memperoleh tanah Hak Milik orang lain adalah melalui pelepasan hak milik atas tanah oleh pemilik tanah dengan pemberian ganti kerugian yang besarnya berdasarkan kesepakatan antara pemilik tanah dan Pemerintah Daerah. Kalau perolehan tanah oleh Pemerintah Daerah dalam rangka pengadaan tanah untuk kepentingan umum, maka menggunakan Undang-Undang Nomor 2 Tahun 2012 sebagai dasar perolehan tanahnya.Local Government requires land to carry out their duties and functions, the land that is required by the Local Government must be a Property Rights owned by others. To obtain a land Property, Local Government is not allowed to perform buying and selling, that is caused by local governments are not eligible in doing sale and purchase of land rights that are not subject to the Local Government Property, but the subject must be Right to Use and Management Right. A way that can be taken by the local government to acquire other people land right is through the release of land rights title by the owner of the land, with the amount of compensation that is based on an agreement between landowners and local governments. If local government need the in order to procure land for public use, then the regulation shall use Regulation No. 2 year 2012 as the base lawof land acquisition.