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All Journal EKUIVALEN - Pendidikan Matematika GEMA TEKNOLOGI Media Kesehatan Masyarakat Indonesia JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Diponegoro Journal of Accounting Majalah Kedokteran Bandung Jurnal Sains Dasar Widya Warta Biota: Jurnal Ilmiah Ilmu-Ilmu Hayati Jurnal Dinamika Akuntansi Jurnal Penelitian Pendidikan Sainteknol : Jurnal Sains dan Teknologi Jurnal Teknik Kimia Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi PRESTASI Rekayasa Mesin Jurnal Akuntansi Multiparadigma PROCEEDING Proceedings Konferensi Nasional Sistem dan Informatika (KNS&I) JOSINFO : Jurnal Online Sistem Informasi JURNAL PROFESI KEGURUAN IKRA-ITH Informatika : Jurnal Komputer dan Informatika Respati JIIP (Jurnal Ilmiah Ilmu Pendidikan) TIN: TERAPAN INFORMATIKA NUSANTARA Jurnal Inovasi Pembelajaran Karakter Jurnal Penelitian Pendidikan Indonesia Didaktikum Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Shift Key: Jurnal Teologi dan Pengembangan Pelayanan Biospektrum Jurnal Biologi Makara Journal of Science

AGUS PURWANTO

Department of Chemical Engineering, Sebelas Maret University, Surakarta National Center for Sustainable Transportation Technology, Bandung, Indonesia

Author-ID : 349919

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STUDI KOMPARASI MODEL PEMBELAJARAN RME DAN PAIR CHECKS TERHADAP KREATIVITAS DAN KOMUNIKASIMATEMATIS SISWA Purwanto, Agus
EKUIVALEN - Pendidikan Matematika Vol 29, No 01 (2017): EKUIVALEN
Publisher : Universitas Muhammadiyah Purworejo

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Penelitian ini bertujuan untuk mengetahui apakah: (1) Kemampuan kreativitas siswa yang memperoleh model pembelajaran Realistic Mathematics Education lebih baik daripada siswa yang memperoleh model pembelajaran Pair Checks, (2) Kemampuan komunikasi matematis siswa yang memperoleh model pembelajaran Realistic Mathematics Education lebih baik daripada siswa yang memperoleh model pembelajaran Pair Checks. Jenis penelitian ini adalah penelitian eksperimen semu.Populasi penelitian ini adalah seluruh kelas VII MTs Salafiyah Wonoyoso Bumirejo Kebumen tahun pelajaran 2016/2017. Pengambilan sampel menggunakan teknik cluster rondom sampling. Sampel penelitian ini terdiri dari kelas VII B sebagai kelas eksperimen 1 dan kelas VII F sebagai kelas eksperimen 2.Teknik pengumpulan data dalam penelitian ini menggunakan metode angket untuk mengetahui kreativitas matematis siswa dan menggunakan metode tes untuk mengetahui kemampuan komunikasi matematis siswa yang sudah diujicobakan dan telah memenuhi syarat validitas dan reliabilitas.Analisis tahap akhir data menggunakan uji t multivariat. Dari hasil uji hipotesis, dapat disimpulkan bahwa : (1) kreativitas siswa dengan model pembelajaran Realistic Mathematics Education lebih baik daripada kreativitas siswa dengan model pembelajaran Pair Checks, (2) komunikasi matematis siswa dengan model pembelajaran Realistic Mathematics Education lebih baik daripada komunikasi matematis siswa dengan model pembelajaran Pair Checks. Kata kunci: realistic mathematics education, pair checks, kreativitas, komunikasi matematis

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA PADA PERUSAHAAN PUBLIK DI INDONESIA Purwanto, Agus
JURNAL BISNIS STRATEGI Vol 13, No 2 (2004): Desember
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Income smoothing is the process of manipulating the time profile of earning reports to make the reported income stream less variable. This study examines the factors that impact income smoothing. Samples in thisstudy are public companies that list in Jakarta Stock Exchange within 2000 - 2003. This research uses 33 public companies which was representative sampel. In this study, there are four independent variables: profitability, size, divident payout ratio, and type of business. Income smoothing will be used as dependent variable. Using descriptive analysis, this study finds that there is 19 companies that practice income smoothing, and 14 companies didn't practice income smoothing. Using munltivariate analysis (logistic regression), with significant level 0,05, there are three independend variables: profitability, divident payout ratio, and type of bussines that significantly influence income smoothing. However, size variable significantly doesn't influence to income smoothing.

PEMBUATAN CREAM DETERGENT UNTUK MENINGKATKAN KETRAMPILAN IBU-IBU PKK Kusumayanti, Heny; Budiyono, Budiyono; Dwimawanti, Ida Hayu; Yesiana, Reny; Purwanto, Agus; Subari, Arkhan
Gema Teknologi Vol 19, No 4 (2018): October 2017 - April 2018
Publisher : Vocational School Diponegoro University

Cream detergent is often used in everyday life, serves to wash and clean the dirt (fat). In order to commemorate the day of kartini in 2018, held a training on making cream detergent in Kp. Krapyak RT 07 RW 11 Bintoro Demak. The pH cream detergent generated from this training is 11, this is in accordance with SNI 0062: 2016, where the pH max cream detergent is 11. The purpose of this devotion provides the transfer of science and technology appropriately to the mother of PKK and also to provide skills and entrepreneurship to PKK mothers.

PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, TERHADAP CORPORATE SOCIAL RESPONSIBILITY Purwanto, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to analyze the affect of industry type, company size, and profitability on thecorporate social responsibility in annual reports. Collecting data using a purposive samplingmethod to non-financial companies listed in Indonesia Stock Exchange in 2009. There are 92companies are used as research samples. Hypothesis testing is done with multiple regressionanalysis. This study used independent variable like: industry type, company size, profitability;and so the dependent variable used is corporate social responsibility. The results ofregression models indicate industry type and firm size affect to corporate socialresponsibility. However, company profitability doesnâ€™t affect to corporate socialresponsibility. By the way, that profitability doesnâ€™t have association with the corporatesocial responsibility disclosure.Keywords:corporate social responsibility, industry type, company size, profitability.

PENGARUH RISIKO LITIGASI TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING Atiqah, Miratul; Purwanto, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 2, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Asymmetry of information between agency and principal, make the management have opportunityto create earnings management. Earnings management has a disadvantage to investors. Auditorshave a risk that investor can make a assertion to auditor is called litigation risk. The purposeof this research is to examine the influence of Litigation Risk to Earnings Management and theinfluence Audit Quality as the moderating variable in relations between Litigation Risk andEarnings Management. The proxy for earnings management is discretionary accruals by JonesModel (performance-matched discretionary accruals). Audit Quality in this research use auditorsize. This study uses secondary data from financial statement of manufacturing companies whichlisted on Bursa Efek Indonesia in 2008-2010. This research uses purposive sampling method. Themethod analysis of this research used multiple regression analysis.The results of this research show that litigation risk had no influence on earnings management.The result of the test to moderating variable shows that audit quality had negative influence onthe relations between Litigation Risk and Earnings Management.

ANALISIS DETERMINAN GRAPHICAL INFORMATION DISCLOSURE SEBAGAI PENDUKUNG PRINSIP TRANSPARANSI PERUSAHAAN PUBLIK DI INDONESIA Purwanto, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 1, Tahun 2010
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Managements report the graphical information disclosure toward multi user to decision making.The graphical information disclosure is consist of: sale, revenue, income, equity, asset, liabitity,cash, and expense. This research gets 56 firm that have financial reporting with graphicalinformation disclosure index 49,5%. The research gets result that all of the firm characteristicsdonâ€™t have effect of graphical information disclosure index. Graphical information disclosuretowards understand of financial reporting better and effective.

DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN? Ratmono, Dwi; Diany, Yuvita Avrie; Purwanto, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 2, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The objective of this study is to test the ability of fraud triangle theory to explain financial statement fraud phenomena. To achieve the objective, this research examines factors which affect financial statement fraud. Based on fraud triangle theory, there are three variables hypothesized affect fraud which are pressure, opportunity and rationalization. This study uses data of 27 companies which did financial statement fraud and 27 other companies as pair matched sample. Data collected from annual report published by website Indonesian Stock Exchange (IDX). Data then analyzed using logistic regression analysis. The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. Rationalization is not supported as determinant of financial statement fraud. This study provides partial support for fraud triangle theory in explaining financial statement fraud phenomena.

ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA Nuraini, Mety; Purwanto, Agus
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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This study aims to examine the persistent of cash flow, accruals (TACC) and accruals reliability such as as net financial accruals (ΔFIN), non-cash working capital accruals (ΔWC), and non-current operating accruals (ΔNCO) to the earnings persistence. In addition this study also examine whether leverage, operation cycles, and size have relationship to the earnings persistence. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) of years 2008-2012. Samples were selected using proposive sampling method. Data were analyzed by multiple regression analysis with SPSS 21 application. The result of this study indicate that the TACC is less persistence than cash flows. The persistence of accrual components is positively associated with the reliability of those components. However, non-cash working capital accruals (ΔWC) did not have significant influence to earnings persistence and the least reliable accrual component has the greatest persistence. In addition, operation cycle and size of company have positive relationship to earnings persistence, while the leverage did not have significant influence to earnings persistence.

ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN, UKURAN DEWAN KOMISARIS DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN CSR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011) Laksmitaningrum, Chintya Fadila; Purwanto, Agus
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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This study aimed to analyze the effect of firm characteristics and ownership structure of a company, namely profitability, liquidity, leverage, firm size, board size, institusional ownership structure, managerial ownership structure, and foreign ownership structure of broad disclosure of corporate social responsibility.The population of this study is manufacturing company listed on the Indonesia Stock Exchange in the period 2009-2011. Sampling by using purposive sampling method,samples obtained amounted to 148 companies. Types of data used are secondary data with the method of documentation and literature method. The analytical tool used is multiple regression.This study found that profitability, liquidity, board size and structure of foreign ownership has a positive effect on disclosure of corporate social responsibility. However, leverage, firm size, institutional ownership structures and managerial ownership structure did not affect on disclosure of corporate social responsibility.

PENERAPAN BALANCED SCORECARD SEBAGAI METODE PENGUKURAN KINERJA PADA RS IPHI PEDAN KABUPATEN KLATEN Darmiyati, Jidanah; Purwanto, Agus
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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RS IPHI Pedan Klaten is one of the main referral hospital for the community. Fast service and the availability of adequate health is the reason the patient came to the hospital IPHI Pedan Klaten. Based on these phenomena is important for the performance measurement conduct business development strategies are suitable and can be used as a basis for repayment system. One method of performance measurement that takes into account financial and non-financial aspects are known as the Balanced Scorecard are applied in RS IPHI Pedan Klaten district in 2012. The problems described in this study are: 1) How does the performance of RS IPHI Pedan Klaten seen from a financial perspective, 2) How is the performance RS IPHI Pedan Klaten seen from the perspective of the customer, 3) How is the performance RS IPHI Pedan Klaten seen from the perspective of internal processes business, 4) How is the performance RS IPHI Pedan Klaten seen from the perspective of learning and growth.The design of this study used a descriptive quantitative approach. Data obtained from the results of the questionnaire and results documentation. Research subjects came from employees RS IPHI Pedan Klaten and RS patients IPHI Pedan KlatenPengujian research instruments used validity and reliability. Analysis using qualitative methods (for analysis not with numbers) and quantitative methods (for analysis using numbers).Based on the research that has been conducted, it was concluded that: for the financial perspective, RS IPHI P and Klaten produces performance can generally be said to be good for economic ratios, and efficiency ratios below 100% during the years 2010-2011, ie 42,97%; 41.19%; effectiveness ratio of 87,27% and above 10%. Customer perspective RS IPHI Pedan Klaten indicated satisfaction with the achievements of the percentage of patients achieving 55%, the percentage increased patient retention rate is 54,90%; 60.33%; 59.72%. Learning and growth perspective, RS IPHI Pedan Klaten shows the result of increased employee productivity for three consecutive years ie 2010, 2011, 2012 amounting to Rp. 13.763.472, Rp. 20.059.516, and Rp. 28.909.290. This increase is supported by the high level of employee satisfaction reached 50% and the employee retention rate is below 2% of total employees. RS IPHI Pedan Klaten district must maintain the achievement of the performance with some suggestions and improvements that need to be done.

Co-Authors ', Susilatri ', Yusralaini - Isdiyarto Adhy Karyo Nugroho Aditya Sukma Pawitra Agung Budiarto, Agung Agustika, Dyah Kurniawati Angga Rahabistara Sumadji Anindita Putri Nurmalita Sari Aris Mukimin Arkhan Subari Arum Purwandari Bagus, Asep Budiyono Budiyono Cahyani, Erlien Dwi Chintya Fadila Laksmitaningrum Cholid Syahroni, Cholid Darmadi, Eko Agus Dhanindra Prabowo, Dhanindra Dwi Harjanto, Ganang Dwi Ratmono Emha Taufiq Luthfi Fathurrahman, Hanif Muhammad Fatkhurrahman, Januar Gde Sastrawangsa, Gde Ginzania, Maria Hadion Wijoyo Hakim, Much Azizum Hanny Vistanty, Hanny Heny Kusumayanti HERY WINARSI Hidayah Dwiyanti I Kadek Ariana, I Kadek Ida Hayu Dwimawanti Ihyaul Ulum Imam Ghozali Irnaning Handayani, Novarina Ischiadica Elharomy Jidanah Darmiyati Kuncoro Diharjo Leo Eladisa Ganjari M. Suyanto, M. Mega, Yuan Mety Nuraini Miratul Atiqah Misbachul Moenir, Misbachul Nasikhah, Lulukatin Nelza, Audea Briliana Nilawati Nilawati Nur Cahyonowati Nur Zen, Nur Paryanto Paryanto Pradana, Satria Edvan Nanda Prakoso, Ganang PRISILA, INGKA Purwaningrum, Fajar Adhi Rame Rame, Rame Reny Yesiana Rosita, Galuh Chynintya Rosita Ruliaty, Lisa Saputro, Ignatius Rinanto Cipto Dwi Silvy Djayanti Silvy Djayanti, Silvy Siwi P. M. Wijayanti Stephani Novitasari Christianingsih Kaluti Suharto, Toni Suherman, Alex Lukmanto Sumarna Sumarna Sunarsi, Denok Syarifa Arum Kusumastuti, Syarifa Arum Wicaksono, Kukuh Aryo Windyandari, Aulia Windyandari wipsar sunu brams dwandaru Wisnuwijaya, Rhyko Irawan Yanti, Plapiana Yudanto, Yusuf Arya Yulita Setiawanta Yusim, Adi Kurniawan Yuvita Avrie Diany

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