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Diksi Dalam Pola Asuh Anak Yang Islami Mutmainah, Siti
AULADUNA Vol 1 No 1 (2019): APRIL
Publisher : INAIFAS Press

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Abstract

Orang tua harus menjadi teladan bagi anak-anaknya baik tingkah laku dan ucapannya. Dalam penelitian ini ditekankan pada ucapan atau cara berbicara orang tua yang harus menggunakan bahasa yang baik dalam berkomunikasi dengan anak, karena bahasa sangat berpengaruh dalam tumbuh kembang anak. Salah satu penggunaan bahasa yang baik yaitu dengan memilih diksi yang tepat. Pemilihan diksi yang tepat dalam suatu wacana akan mempermudah pembaca atau lawan tutur untuk menangkap makna dari penulis atau pembicara. Teori ini juga berlaku dalam mengasuh anak. Dalam Al-Quran nasihat orang tua terhadap anak banyak dicontohkan dalam surat Lukman, dan juga terdapat diksi yang dapat dikaji di dalamnya.
KESANTUNAN DALAM WACANA KONFRONTASI INDONESIA-MALAYSIA DI WEB FORUM TOPIX Politeness in Indonesia-Malaysia Discourse Confrontation at Web Forum Topix Mutmainah, Siti; Rifa’i, Ahmad
Jurnal Lingko : Jurnal Kebahasaan dan Kesastraan Vol 1, No 2 (2019): DESEMBER 2019
Publisher : Kantor Bahasa NTT

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.978 KB) | DOI: 10.26499/jl.v1i2.35

Abstract

Kesantunan merupakan aturan perilaku yang ditetapkan dan disepakati bersama oleh suatu masyarakat tertentu sehingga kesantunan sekaligus menjadi prasyarat yang disepakati oleh perilaku sosial. Penelitian ini bertujuan menemukan realisasi kesantunan yang terjadi dalam wacana konfrontasi Indonesia-Malaysia di web forum TOPIX. Penelitian ini berjenis deskriptif kualitatif. Pengumpulan data dilakukan dengan metode  simak dan teknik catat. Analisis data dilakukan dengan metode padan dengan alat penentu ortografis dan pragmatis. Dari hasil analisis data ditemukan realisasi maksim kesantunan yang terdiri atas maksim kearifan, maksim pujian, maksim kerendahan hati, maksim kesepakatan dan maksim simpati. Berdasarkan hasil temuan, penelitian ini disimpulkan bahwa tuturan dalam web forum TOPIX didominasi oleh pelanggaran maksim kesantunan. Hal ini membuktikan, wacana dalam web forum TOPIX merupakan wacana yang tidak santun. Adapun penaatan dan pelanggaran yang banyak digunakan yaitu maksim pujian, sehingga dapat  disimpulkan dalam wacana ini banyak menggunakan tuturan pujian dan cacian.Politeness is rules of behavior are established and compromised by certain society as well automatically as a pre-requisite politeness agreed by social behavior so far. This study was conducted to determine the application of the maxim of politeness in Indonesia-Malaysia confrontation discourse on a web TOPIX. This study was descriptive qualitative. Collecting data was conducted through observing methods and note taking techniques. Data analysis was conducted through a pragmatic decisive and orthographic. From the result of the data analysis was found realization of politeness maxims consists of wisdom maxims, praise maxims, maxims humility, agreement maxims and sympathy maxims. Based on those findings, the study concluded that the speech on a web TOPIX forum dominated by breach of politeness maxims. This case proved that the discourse on web TOPIX forum was impolite discourse. Whereas the structuring and infraction are widely used, namely the maxim of praise, so it can be summed up in this discourse there were a lot of the use of speech still compliments and insults.
PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2011 Sri Wijayanti; Siti Mutmainah
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This study describes the relationship between corporate governance with financial performance on banking companies. The indicator used to explain corporate governance in this study consisted of the size of the board of directors, activities (meetings) the board of commissioners, institutional ownership, the proportion of independent commissioners, the number and size of the company's audit committee, and the size of the banking companies. The method of analysis used in this study is multiple regression, because in accordance with the purpose of this study was to analyze the influence of independent variables on the dependent variables. Samples used in this study were all banking companies listed on the Indonesia Stock Exchange (BEI) in the period 2009-2011. To determine the selection of the sample used purposive sampling method. By using this method the company are obtained 19 banking companies that will be serve as samples in this study. From the results of hypothesis testing in this study, it shows that the size of the board of directors, the activity of (meeting) the board of commissioners, proportion of independent commissioners, and the audit committee is negative effect and not significantly effect on the financial performance of banking companies. The results of this study also showed that institutional ownership is positive effect but not significantly effect on the financial performance of banking companies, and firm size have a positive effect and significantly effect on the financial performance of banking companies. Overall results show that corporate governance is less effect on the performance of the banking companies.
ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA Arum Dwi Jayanti; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

As an increased awareness of a global issue regarding the environmental impact of business activity; this study aims to examine the relationship among stakeholder pressures, environmental management accounting use, strategy, and innovation. This study is performed by conducting the survey to management accountants and environmental managers of companies in Indonesia. The convenience sampling technique was used and resulted in 34% response rate. The hypothesis testing was conducted by using Structural Equation Modeling (SEM) with SmartPLS 2.0 software. The results are: (1) the stakeholder pressures have a positive effect on EMA use, (2) the prospector strategy has no positive effect on EMA use, (3) EMA use has a positive effect on process innovation, but not with product innovation, (4) the prospector strategy has a positive effect on process innovation as well as on product innovation.
PENGARUH INDEPENDENSI DEWAN KOMISARIS DAN STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN INFORMASI PERUSAHAAN MELALUI INTERNET (Studi Kasus pada Perbankan yang Terdaftar di Bursa Efek Indonesia) Edwardus Randy Ekha Mahendra; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and analyze the influence of board independence and corporate ownership structure to the timeliness of corporate internet reporting (TCIR) in banking companies. The timeliness of corporate internet reporting are measured with Abdelsalam and El-Masry’s TCIR criterias, adjusted to the rules and characteristics of companies in Indonesia.   Board independence are measured by two variables, percentage of independent directors and average tenure of directors . Corporate ownership structures are measured by three variables, blockholders ownership, director ownership, and CEO ownership. This study is undertaken using documentary method and using data from annual reports and company website . It uses multiple regression technique as method of analysis. There are 30 banking companies listed on IDX in 2011 used as sample. The result of this study indicates that CEO ownership is positive significant influence to TCIR. Increase CEO ownership, the company will increase their TCIR levels. The difference results is indicated by percentage independent directors, average tenure of directors, blockholders ownership, and directors ownership that don’t have significant influence to TCIR.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Niyanti Anggitasari; Siti Mutmainah
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is to investigate the influence of corporate social responsibility disclosure and good corporate governance structures to relationship between financial performance and firm value. . The aim of this research is to find empirical proof about (a) the influence of financial performance to firm value, (b) the influence of independent commissioners as moderating variable in the relationships between financial performance and firm value, (c) the influence of institutions ownership as moderating variable in relationships between financial performance and firm value, (d) the influence of managerial ownership as moderating variable in relationships between financial performance and firm value,(e) the influence of audit committee as moderating variable in relationships between financial performance and firm value,(f) the influence of disclosure CSR as moderating variable in relationships between financial performance and firm value. ROA is used as the proxy of  financial performance and Tobins Q is used as the proxy of firm value. The sample of this research is manufacture firms which is listed on Indonesia Stock Exchange (IDX) over 2007-2010. The research sample are 24 firms with 96 observations. The analysis methods of  this research use simple regression analysis for hypothesis 1 and multiple regression analysis with the Moderated Regression Analysis (MRA) for hypothesis 2 until 6. The results of this research show that ROA doesn’t have significant influence to Tobins Q, meanwhile the analysis with the moderating variable MRA shows that independent commissioners, managerial ownership and audit committee can’t moderate in relation between ROA and Tobins Q. Institutions ownership and CSR disclosure moderate in relation between ROA and Tobins Q that it shows positive significant influenence.
ANALISIS PENGARUH DIVERSITAS GENDER TERHADAP VOLUNTARY CORPORATE GOVERNANCE DISCLOSURE DALAM LAPORAN TAHUNAN PERUSAHAAN Nurrahmah Kartikarini; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

Gender diversity being interesting issue for decades in many literature about the organization. Gender is not only describes demographic characteristics between men and women, more than that, gender had an impact on behavior, leadership styles, and perspectives in decision-making refers to the performance of the organization. This study links between gender diversity and voluntary corporate governance disclosure, assuming that the company perform better will disclose more voluntarily and more women being in the company can strengthen corporate governance structure with conservative ethics owned (e.g. Adams and Ferreira, 2009; Huang et al., 2011). Gender diversity is measured by the presence of woman as Chief Executive Officer (CEO), Chief Financial Officer (CFO), corporate secretary, the proportion of women in the Board of Director Members (BOD) and Audit Committee on the 263 non-financial companies listed on the Indonesia Stock Exchange in year 2011. The results indicate that the Female CEO, BOD Female and Male Corporate Secretary VCGD significant with a significance level respectively 5%, 10%, and 10%. However, gender diversity of other variables, such as the CFO and Female Female Audit Committee had no significant relationship with the Voluntary Disclosure of Corporate Governance (VCGD) in annual reports.
FAKTOR-FAKTOR NON KEUANGAN YANG MEMPENGARUHI DIKELUARKANNYA OPINI GOING CONCERN Anggoro Adi Yudhanto; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of auditor reputation, audit tenure, disclosure and opinionshopping to the auditors going concern opinion. Hypothesis (1) auditor reputation positively effect onthe provision by the auditors going concern opinion. (2) audit tenure positively effect on the provisionby the auditors going concern opinion. (3) disclosure positively effect on the provision by the auditorsgoing concern opinion. (4) opinion shopping positively effect on the provision by the auditors goingconcern opinion. Sample of this research used 75 manufacturing companies sample listed onIndonesian Stock Exchange (IDX) between 2008 to 2010. Samples was obtained by purposivesampling. Data were analyzed by logistic regression analysis. The results showed that audit tenure,disclosure and opinion shopping affect the provision by the auditor's going concern opinion. Whereasauditor reputation has no effect on the provision by the auditors going concern opinion.
ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP INSTITUTIONAL OWNERSHIP Konny Hanggarwati; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examined the influence of CSR disclosure to Institutional ownership. Institutional ownership is the ownership owned by institution or agencies. CSR disclosure in this study consists of four dimensions, namely the dimensions of employees relation, community involvement, products and environments.This study used the multiple linear regression analysis. The multiple linear regression analysis used to examined the effect of CSRD dimensions of employee relation, community involvement, product and environment on the Institutional Ownership. The sample is annual report high-profile companies listed on the Indonesia Stock Exchange in 2010-2011.The result in this study indicate that overall of CSR disclosure has a positive and significant impact to the Institutional Ownership. CSR disclosure dimensions of employee relation also has a positif and significant impact to the Institutional Ownership. However, CSR disclosure dimensions of community involvement, product and environment have a positif impact but not significant.
ANALISIS HUBUNGAN FINANCIAL PERFORMANCE DAN CORPORATE SOCIAL RESPONSIBILITY Doni Kurniawansyah; Siti Mutmainah
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research are to know the relationship between financial performance and corporate social responsibility in the Indonesian banking sector. Corporate Social Responsibility is company’s activities that its operations based on the aspects of economic, social and environment. In this study, financial performance is measured by used the  capital adequancy ratio (CAR), non performing loan (NPL), return on assets (ROA) and  loan to deposit ratio (LDR). This study used two test models, the first model used the financial performancet as the independent variable and corporate social responsibilityt+1 as the dependent variable. In the second model, corporate social responsibilityt are used as independent variables, financial performancet+1 is used as the dependent variable.            Banking companies used in this research are all banking companies listed in 2009-2011. Limited of listed companies, thus using the entire census listing companies by 29 companies. The method of analysis used in this study was multiple regression.             Based on the test results, the first model was found that the NPL and LDR  variable was not significant at the 5% significance level, but at the 10% significance level, the variables NPL has significant negative effect and LDR has significant positive effect on CSR. Meanwhile, CAR and ROA variables has no effect on CSR. In the second model, it was found that the variable CSR has positive significant effect on the variable ROA. Meanwhile, CSR does not affect the variable LDR at the 5% significance level, but at the 10% significance level, the variable CSR has significant positive effect to LDR. CSR does not affect the variable CAR and NPL.