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All Journal Jurnal Dinamika Akuntansi BERITA BIOLOGI Accounting Analysis Journal Economic Education Analysis Journal PUBLIKASI PENELITIAN TERAPAN DAN KEBIJAKAN Jurnal Tanah dan Iklim Business and Accounting Education Journal
Subowo Subowo
Fakultas Kedokteran, Universitas Padjadjaran, Bandung
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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The Analysis of The Effect of Managerial Ownership, Institutional Ownership, Leverage, and Intellectual Capital on Corporate Performance Herman, Negar Witanto; Subowo, Subowo
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.19422

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kepemilikan manajerial, kepemilikan institusional, leverage, dan, intellectual capital terhadap kinerja perusahaan. Populasi dalam penelitian ini adalah perusahaan-perusahaan yang masuk ke dalam indeks LQ 45 pada tahun 2011-2014 yang terdiri dari 90 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling yang menghasilkan sampel sebanyak 16 perusahaan. Hasil penelitian menunjukkan bahwa kepemilikan institusional tidak berpengaruh terhadap kinerja perusahaan. Kepemilikan manajerial dan leverage berpengaruh negatif terhadap kinerja perusahaan, sedangkan intellectual capital berpengaruh positif terhadap kinerja perusahaan. Saran untuk penelitian selanjutnya adalah menambah variabel maupun indikator yang sesuai dengan situasi dan kondisi obyek penelitian. The purpose of this research is to analyze the effect of managerial ownership, institutional ownership, leverage, and intellectual capital on corporate performance. The population in this research was the companies that listed into LQ 45 index in 2011 until 2014 consisting of 90 companies. The sampling technique used was purposive sampling method which resulted for 16 companies. Institutional ownership has no effect on the corporate performance. Managerial ownership and leverage have negative effect on the corporate performance, while intellectual capital has positive effect on the corporate performance. The suggestion for further research is add another variable or indicator for further research
The Effects of PAD, DAU, and Employee Expenses on Capital Expenditures with Population Density as a Moderating Variable Jati, Kuat Waluyo; Subowo, Subowo; Ilmiyana, Wina; Sari, Maylia Pramono
Jurnal Dinamika Akuntansi Vol 11, No 2 (2019): September 2019
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v11i2.21004

Abstract

The aims of this study are to analyze the effect of PAD, DAU, and employee expenses on capital expenditure with population density as a moderating variable. The main theories are stewardship and resource dependency theory. The population is 35 districts/cities in Central Java in 2013-2017. There are 175 units that chosen by saturated sampling method. There are 14 of outlier data. Thus, there are 161 unit of analysis. The analytical tools used are descriptive statistic, inferential analysis, and MRA. The results showed that PAD have positive and significant effect on the capital expenditure, DAU does not have significant effect on the capital expenditure, employee expenditure does not have negative and significant effect on the capital expenditure. Population density can moderate the effect of PAD on the capital expenditure. However, population density cannot moderate the effect of DAU and employee expenses on the capital expenditure. The conclusions are PAD has a significant positive effect on the capital expenditure and employee expenses have a significant negative effect on the capital expenditure. It can be a reason that regional governments must increase PAD and reduce employe expenses for capital expenditure.
KARAKTERISASI POPULASI DAN POTENSI CACING TANAH UNTUK PAKAN TERNAK DARI TEPI SUNGAI KAHAYAN DAN BARITO Firmansyah, M. A.; Suparman, Suparman; Harmini, Harmini; Wigena, I.G.P.; Subowo, Subowo
BERITA BIOLOGI Vol 13, No 3 (2014)
Publisher : Research Center for Biology-Indonesian Institute of Sciences

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14203/beritabiologi.v13i3.677

Abstract

The spread of earthworm habitat much larger on the banks of the rivers in Central Kalimantan.The aim of this study was to characterize the habitat of earthworm located on banks of the rivers of Kahayan and Barito. Preparation of soil profile with dimension 1x1 m and a depth of 20 cm was conducted using transect procedure and positioned from dried riverbed up to river embankment. The results showed that earthworms with a larger size identified as Lumbriscus terrestris was mainly found in Kahayan river, while for relatively smaller species, it was found at Barito river identified as Lumbriscus rubellus. The number of L .rubellus populations is more 12 and 522 earthworms per layer than L. terrestris. The shallow of water level for ground water and rough texture was not suitable condition for earthworm habitat at both location. The level of protein and ash content are 30.30 % and 42.78 % respectively and higher compared to L. rubellus i.e 13.28 % and 6.27% respectively.
STATUS SUMBERDAYA HAYATI TANAH PADA LAHAN SAWAH INTENSIF DI PROVINSI JAWA BARAT DAN BANTEN Subowo, Subowo; Sarmah, Sarmah; Khamdanah, Khamdanah; Elsanti, Elsanti; Windiyati, Endang
Jurnal Tanah dan Iklim (Indonesian Soil and Climate Journal) Vol 39, No 1 (2015)
Publisher : Balai Besar Penelitian dan Pengembangan Sumberdaya Lahan Pertanian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21082/jti.v39n1.2015.33-40

Abstract

Abstrak. Sumberdaya hayati tanah di lahan sawah intensif mengalami perubahan akibat pengolahan tanah, pemupukan anorganik dan pemberian pestisida. Perkembangan populasi fauna tanah menurun dan populasi mikroorganisme didominasi oleh mikroorganisme yang memiliki kemampuan merombak bahan organik. Dalam upaya mendukung pengembangan pertanian intensif diperlukan inventarisasi sumberdaya hayati tanah guna mempertahankan kesuburan dan kesehatan tanah sawah intensif, termasuk populasi mikroorganisme fungsional. Penelitian ini bertujuan untuk mempelajari status sumberdaya hayati tanah di lahan sawah intensif dan peluang pemberdayaan hayati tanah. Penelitian ini dilakukan dari bulan Februari sampai dengan Juni 2014. Pengambilan contoh tanah dilakukan pada kedalaman 0-20 cm di sembilan lokasi sawah intensif yang berproduksi tinggi (>7,0 ton gabah kering panen (GKP) per ha), sedang (>4,0-7,0 t GKP.ha-1), dan rendah (<4,0 t GKP.ha-1). Hasil penelitian menunjukkan bahwa pada tanah sawah intensif hanya ditemukan fauna tanah dari kelompok Nematoda dan cacing tanah epigaesis Perionyx sp. Populasi organisme dan sifat fisik tanah tidak berpengaruh secara langsung terhadap pertumbuhan dan produksi padi sawah, namun aktivitas biologi dan populasi Nematoda berpengaruh nyata terhadap kandungan C-org, N, P tanah, dan Azotobacter berpengaruh terhadap kandungan C-org dan P tanah. Peran organisme tanah dalam meningkatkan ketersediaan hara sawah intensif perlu dioptimalkan dengan menjaga keseimbangan pemupukan. Abstract. Biological resources in paddy field soil changes due to intensive tillage, organic fertilization and pesticide application. Soil fauna population can be suppressed, and microorganisms population dominated by organic matter decomposer. To maintain soil fertility and healthy intensive paddy fields, we need to inventory the soil biological resources including functional microorganism populations. This research aimed to study the status of biological resources and seeked the opportunities of their enhancement in intensive paddy fields. The study was carried out from March till June 2014. Soil samples were taken at a depth of 0-20 cm from nine locations of intensive paddy field with high production (> 7.0 tons of grain at harvest moisture condition (GKP).ha-1), moderate (> 4.0 to 7.0 tons GKP.ha-1), and low (<4.0 tons GKP.ha-1). The results showed that under intensive paddy field, only fauna Nemathode and epigaic earthworms of Perionyx, sp. were found. Populations of organisms and soil physical properties had no direct influence on the growth and production of paddy, but the biological activity and the population of Nemathodes significantly affected the content of C-org, N, P soil, while Azotobacter affected the content of soil C-org and soil P. The role of soil organisms in enhancing nutrient availability of intensive rice needs to be optimized by balanced fertilization.
PEMANFAATAN PUPUK HAYATI CACING TANAH UNTUK MENINGKATKAN EFISIENSI PENGELOLAAN TANAH PERTANIAN LAHAN KERING Subowo, Subowo
Publikasi Penelitian Terapan dan Kebijakan Vol 1 No 2 (2007): Jurnal Pembangunan Manusia
Publisher : Badan Penelitian dan Pengembangan Daerah Provinsi Sumatera Selatan

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Abstract

Agriculture development that is oriented to the efficient use of the natural resources and environmental save sound has boosted the effort to obtain the best concept in land management for agricultural product. The dynamic of land approaches and land ecosystem are important. In general upland area in wet tropical region has a compacted subsurface horizon and low organic material, hence the population of the detritivor low and plant soil born diseases organisms exist and develop.The burrower soil fauna such as earthworm will prevent soil compaction, increase soil aeration, and mixing of soil and organic matter in the surface and subsurface. Therefore, the potential use of earthworm as biologic agent to increase soil fertility and sustain land productivity to obtain the efficient use of organic wastes, farming systems, soil management, fertilization and the protection of plant soil born diseases.
Factors That Influence Capital Structure With Profitability as A Moderating Variable Wardani, Oktavia Mulyatika; Subowo, Subowo
Accounting Analysis Journal Vol 9 No 2 (2020): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i2.30541

Abstract

This study aims to determine the effect of business risk, Fixed Asset Ratio (FAR), and Time Interest Earned (TIE) on capital structure with profitability as a moderating variable. The main theories in this research are trade-off theory and signal theory. The population in this study were 155 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sample selection used a purposive sampling technique and selected 90 companies with 235 units of analysis. The analysis techniques used descriptive statistical analysis, inferential analysis, and moderated regression analysis (MRA) which processed through IBM SPSS 23. The results show that business risk and time interest earned have a significant negative effect on the capital structure while fixed asset ratio has a significant positive effect on capital structure. Profitability is able to moderate the effect of fixed asset ratios on the capital structure but is not able to moderate the influence of business risk and time interest earned on capital structure. The conclusion of the study is that business risk has a negative effect significant to the capital structure and fixed asset ratio has significant positive effects on capital structure. This can be used as the basis that companies must be careful when raising external funds because it can affect the efficiency and profitability of the company.
The Effect of Firm Size, Profitability, and Leverage on Intellectual Capital Disclosure with Audit Committee as Moderator Septiana, Septiana; Subowo, Subowo
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.42066

Abstract

The study aims to analyze the effect of firm size, profitability, and leverage on intellectual capital disclosure with audit committee as a moderator. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2014-2016 that is 48 companies. The sample was chosen by purposive sampling method with some criteria so that it was obtained 24 companies with 72 analysis units. The data analysis technique used was moderating regression analysis that processed with SPSS 21. The result of this study showed that firm size has a significant positive effect on intellectual capital disclosure, while profitability and leverage have positive effects but insignificant. The audit committee moderates the influence of firm size on intellectual capital disclosure but the audit committee cannot moderate the influence of profitability and leverage on intellectual capital disclosure. The conclusion of this study is large companies and companies that have high debt levels can minimize business risk by disclosing intellectual capital. Keyword: Audit Committee; Firm Size; Intellectual Capital Disclosure; Leverage; Profitability
PENGARUH PRAKTIK KERJA INDUSTRI, PRESTASI AKADEMIK, DAN MOTIVASI KERJA TERHADAP KESIAPAN KERJA SISWA JURUSAN AKUNTANSI KELAS XII SMK NEGERI 1 BREBES TAHUN AJARAN 2013/2014 kurniati, Uun; Subowo, Subowo
Economic Education Analysis Journal Vol 4 No 2 (2015): Economic Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh praktik kerja industri, prestasi akademik, dan motivasi kerja terhadap kesiapan kerja siswa  jurusan akuntansi kelas XII SMKN 1 Brebes tahun ajaran 2013/2014. Penelitian ini merupakan penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah seluruh siswa kelas XII jurusan akuntansi SMKN 1 Brebes tahun ajaran 2013/2014 yaitu berjumlah 74 siswa. Sampel dalam penelitian ini berjumlah 62 siswa dengan menggunakan teknik random sampling. Teknik pengumpulan data dengan observasi, dokumentasi, dan angket. Teknik analisis data yang digunakan yaitu analisis deskriptif presentase dan analisis statistik inferensial. Hasil penelitian menunjukan adanya pengaruh praktik kerja industri, prestasi akademik, dan motivasi kerja terhadap kesiapan kerja sebesar 61,7%. The purpose of this research are to determine the effect of industrial work practices, academic achievement, and motivation to students majoring in accounting job readiness of student class XII SMKN 1 Brebes Bradford academic year 2013/2014. This research is a quantitative descriptive. The population in this study were all students of class XII SMK 1 Bradford accounting majors academic year 2013/2014 which amounted 74 students. The sample in this study amounted to 62 students by using random sampling techniques. The technique of collecting data through observation, documentation, and questionnaires. The data analysis technique used is the percentage descriptive analysis and inferential statistical analysis. The results showed the influence of the working practices of the industry, academic achievement, and motivation to work readiness of 61.7 %.
PENGARUH PENGENDALIAN DIRI, MOTIVASI, DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI MAHASISWA Aulia, Alien; Subowo, Subowo
Economic Education Analysis Journal Vol 5 No 1 (2016): Economic Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

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Abstract

Populasi penelitian ini adalah 153 mahasiswa Fakultas Ekonomi prodi Pendidikan Ekonomi Akuntansi angkatan tahun 2011. Jumlah sampel yang digunakan sebanyak 111 mahasiswa yang diambil menggunakan rumus Slovin. Pengambilan sampel tiap kelas menggunakan Probability Sampling dengan teknik proporsional random sampling. Pengumpulan data dalam penelitian ini melalui dokumentasi dan kuesioner. Data variabel dianalisis dengan statistik deskriptif dan analisis regresi berganda. Dari hasil analisis deskriptif diperoleh bahwa pemahaman akuntansi mahasiswa dalam kategori baik, pengendalian diri dalam kategori baik, motivasi dalam ketegori baik, dan perilaku belajar dalam kategori baik. Hasil penelitian ini secara statistik menunjukkan bahwa terdapat pengaruh secara simultan sebesar 52,2%. Secara parsial pengendalian diri berpengaruh sebesar 11,97%. Motivasi berpengaruh sebesar 7,89%. Sedangkan perilaku belajar berpengaruh sebesar 34,22% terhadap pemahaman akuntansi mahasiswa.  Hasil analisis dan pembahasan penelitian ini dapat disimpulkan bahwa pengendalian diri, motivasi, dan perilaku belajar mempunyai pengaruh signifikan terhadap tingkat pemahaman akuntansi mahasiswa Program Studi Pendidikan Ekonomi Akuntansi Fakultas Ekonomi Universitas Negeri Semarang Angkatan Tahun 2011. Saran yang dapat diberikan adalah sebaiknya mahasiswa lebih belajar dan meningkatkan pengendalian diri, motivasi, dan perilaku belajarnya agar bisa lebih optimal dalam memahami ilmu akuntansi yang akan memungkinkan mahasiswa akan memperoleh prestasi akademik yang baik.. The object of this research are 153 students of the Faculty of Economics and Accounting Economics Education Prodi in 2011. The number of samples used as many as 111 students were taken using Slovin formula. The sample is taken in each class using the simple random sampling technique. Collecting data in this study through the documentation and questionnaires. Variable data were analyzed with descriptive statistics and multiple regression analysis. Descriptive analysis of the results obtained that understanding of accounting students in both good categories, in the category of good self-control, motivation in both categories, and learning behavior in both categories. Results of this study indicate that there are statistically simultaneous effect of 52,2%. Partially self-control effect of 11,97%.Motivation effect of 7.89%. While the effect of learning behavior for 34,22% of the students understanding of accounting. The analysis of the result and discussion of this study it can be concluded that self-control, motivation, and learning behavior have a significant influence on the level of understanding of accounting student Accounting Economics Education Studies Program Faculty of Economics, State University of Semarang in 2011. Advice can be given is a student should be learning and improving self-control, motivation, and behavior to be more optimal learning to understand the science of accounting that will be allow the students will get a good academic record.  
PENGARUH CARA BELAJAR, KEMANDIRIAN BELAJAR, DAN LINGKUNGAN SOSIAL SEKOLAH TERHADAP HASIL BELAJAR EKONOMI Hayutika, Turina Lasriza; Subowo, Subowo
Economic Education Analysis Journal Vol 5 No 2 (2016): Economic Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

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Abstract

Hasil belajar dipengaruhi oleh faktor intern dan ekstern. Hasil observasi awal pada siswa kelas XI IIS SMA Negeri 1 Karangtengah Tahun Ajaran 2014/2015 menunjukkan bahwa sebagian besar siswa memperoleh hasil belajar ekonomi yang rendah. Sebanyak 86 siswa atau 69,36% dari 124 siswa memperoleh hasil nilai dibawah KKM. Tujuan penelitian ini adalah untuk mengetahui apakah ada pengaruh cara belajar, kemandirian belajar dan lingkungan sosial sekolah terhadap hasil belajar ekonomi siswa kelas XI IIS SMA Negeri 1 Karangtengah Tahun Ajaran 2014/2015 baik secara simultan maupun parsial. Populasi penelitian ini adalah siswa kelas XI IIS SMA Negeri 1 Karangtengah yang berjumlah 124 dan Sampel sebesar 96 siswa. Metode pengumpulan data menggunakan angket dan dokumentasi. Sedangkan metode analisis data yang digunakan adalah analisis deskriptif dan statistik inferensial. Hasil penelitian menunjukkan besarnya pengaruh secara simultan cara belajar, kemandirian belajar dan lingkungan sosial sekolah terhadap hasil belajar ekonomi sebesar 53,3%. Secara parsial menunjukkan ada pengaruh cara belajar terhadap hasil belajar ekonomi sebesar 11,42%, ada pengaruh kemandirian belajar terhadap hasil belajar ekonomi sebesar 17,98% dan ada pengaruh lingkungan sosial sekolah terhadap hasil belajar ekonomi sebesar 9,42%. Learning Achievements is influenced by the internal and external factors. Preliminary observations on the students of class XI IIS SMA Negeri 1 Karangtengah school year 2014/2015 shows that most students obtain a low learning achievement. As many as 86 or 69,36% of the 124 students obtain grades below the KKM. The purpose of this study was to determine whether there is influence learning, independent learning and school social environment on learning outcomes IIS economy class XI student of SMAN 1 Academic Year 2014/2015 Karangtengah either simultaneously or partially. The population in this study of the entire grade of XI IIS SMA Negeri 1 Karangtengah which amounted to 124 and a sample of 96 students. Methods of data collection using questionnaires and documentation. While the method of data analysis uses descriptive and inferential statistical analysis. The results showed the magnitude of the influence of simultaneously reviewing, independence learning and social environment of the schools to study resultsof 53,3%. Partially indicate the influence of the reviewingto study results of 11,42% economic, there is the influence of independence learning to study results of economic 17,98% and there are the influence of social environment of the schools to study results of 9,42% economic.
Co-Authors Alien Aulia, Alien Arifah, Cyntia Bagus Bowo Laksono, Bagus Bowo Dewindri, I'ma Yayang Elsanti, Elsanti Harmini, Harmini Hary Wisnu Purbopangestu, Hary Wisnu Herman, Negar Witanto ika indriyani Ilmiyana, Wina Indah Anisykurlillah Jarot Tri Bowo Santoso Jati, Kuat Waluyo Khamdanah, Khamdanah Kusuma, Kurnia Intan Kusuma, Kurnia Intan M. A. Firmansyah Magda Kumalasari, Magda Maulana Taufiqur Riski, Maulana Taufiqur Maylia Pramono Sari Muryanti, Yuni Dwi Muryanti, Yuni Dwi Nadiya Rosyida, Nadiya Prabasari, Bonita Putra, Noor Yudawan Putra, Noor Yudawan Putri, Firmanda Amalia Rhoma Simarmata, Rhoma Riandari, Fristi Sarmah, Sarmah SEPTIANA SEPTIANA Setyawati, Vika Suparman Suparman Turina Lasriza Hayutika, Turina Lasriza Uun kurniati, Uun Wardani, Oktavia Mulyatika Wigena, I.G.P. Windiyati, Endang Yunianto Yunianto