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KOMUNIKASI DATA VIA KOMPUTER warno, Warno
Potensio Vol 9, No 1 (2008): Potensio
Publisher : STIE YPPI Rembang

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Abstract

Computers became indispensable in the development of information and communication, computer media and ad- vances in communications technology has an effect on the development of data processing. The majority of computer users is available at companies or offices, and a large com- pany often have branch offices. With so required data may be transferred from one branch to another branch with tele- communications equipment, which encourage the function- ing of a computer to generate information that truly reliable and fixed time. In broad outline of a circulation system con- sisting of data processing from data collection, processing, and distribution. For the data using a computer, data trans- mission using an electronic transmission system, usually referred to as data communication. In response to this, the need for skilled workers and who have knowledge of data communications is required. This paper will describe the tech- nical workings of how data communications using a com- puter. Components required for data communication and other forms of data communication itselfKey word: Communication, computer
PERANAN SISTIM INFORMASI MANAJEMEN BAGI ORGANISASI PUBLIK Warno, Warno
Potensio Vol 10, No 2 (2009): Potensio
Publisher : STIE YPPI Rembang

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Abstract

AbstractThe development of public organizations in the context of the state administration has been so rapid in Management Information Systems, both at the level of development of both theoretical and empirical context. Theoretically, organizational theory has evolved not only limited to formal organizational terms, often associated with bureaucracy. Starting from the distinction Search Public and Private Organizations, Public and Private Organizational Characteristics and tried several approaches used to identify public organizations (Caiden, 1987). For public management information systems. In the framework of management information systems actually are two concepts that relate directly to decision-making, namely SDS, structured decision system with the DSS, decision support system (Gorry and Morton in Golembiewski).Key words: management information systems, decision structurted system, DSS
PENY AJIAN AKTIVITAS CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM LAPORAN KEUANGAN Warno, Warno
JURNAL STIE SEMARANG Vol 3 No 1 (2011): VOLUME 3 NOMOR 1 EDISI FEBRUARI 2011
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

The existence  of the concept  of CSR requires  companies  to have a broader  view is that companies   also  have  responsibilities    towards   other  parties   such  as  employees,   suppliers, consumers,  local communities,  society  at large, governments,   and groups  - other groups.  11 In this case,  if the previous footing   limited  liability  company  only at the financial   side only (single bottom  line),  now  known  as  the concept  of'triple    bottom  line',  namely  that  the  responsibility rests on three  basic  companies,  namely: financial,   social  and environmental   or also known  as 3P                                         (profit,                                         people,                                          planet). CSR  report  is a part  that  can  not  separate   the  components   of financial   statements. Where  in Indonesia   the components   complete financial   statements   based  on SFAS  1 (revised 2009)   consists   of  statements    of  financial    position    of   the   end   of   the  period,    reporting comprehensive   income,  changes  in equity, statement  of changes  in financial  position,  statement of financial   position   of  the  beginning   of  the period   and  notes  to financial   statements.   CSR reports separatelyfrom    the components  of financial  statements
MENSINERGlKAN DATA BERBAGAI DEPARTEMEN PEMERINTAH DAN LEMBAGA KEUANGAN SERTA PELATIHAN UKM UNTUK PENANGGULANGAN KEMISKINAN DAN PENGANGGURAN Warno, Warno; SR, Dwi Prawani
JURNAL STIE SEMARANG Vol 2 No 3 (2010): VOLUME 2 NOMOR 3 EDISI OKTOBER 2010
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

Kemiskinan  dan pengangguran   merupakan  permasalahan   yang  sulit terpecahkan,     pemerintah      bahkan     dunia    sudah     membuat     planing      untuk menyelesaikan     tersebut    namun   di/apangan    rencana    tersebut    tidak   berjalan maksimal   maka   diperlukan   pensinergian    dari   berbagai   lembaga  yang   terkait (lemabaga  pemerintah,   perbankan,   kampus,   UKM, dan  masyarakat   serta  lainnya yang  terkait)  sehingga  planing  tersebut  bisa dijalankan  secara  tepat
PENGARUH TIME BUDGET PRESSURE TERHADAP PERILAKU DISFUNGSIONAL DAN KUALITAS AUDIT PADA AUDITOR BPK JAWA TENGAH TAHUN 2008 Warno, Warno
JURNAL STIE SEMARANG Vol 2 No 1 (2010): VOLUME 2 NOMOR 1 EDISI FEBRUARI 2010
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

The  purpose   of  this   study   is  to  investigate    the   time   budget   pressure  for disfungtional    auditor's   behavior   at financial   audit  agency  in  Central  Java.  The primary   issue discussed  in this  study  is quality   audit.   The effect  of  time  budget pressure    to  audit's    quality    is  directly    and   through    the   intermediaries     of disfungtional    behavior  (under  reporting   of time, premature   sign off and replacing of  audit  procedure).   To examine   these  issues, Interview,   documentation    and  a mailing   survey  were  distributed   to auditors  of Financial  Audit  Agency  in Central Java.  The Structural   Equation  Modeling   (SEM) is used for  developing   theoretical and  analyzing   data.   The result  indicates   that  time  budget  pressure  as a main exogenous    variable    influence    audit's     quality     both    directly     and    through intermediaries,   disfungtional    behavior  (premature   sign off  and replacing  of audit procedure).   This findings   reflect  that  allocation  oftime   budget  is important   issue. The study  result  time'  budget.  pressure  can  effect  to auditor   to have  behavior disfungtional    (premature   sign off and replacing  of audit  procedure)  and the effect of  this  behaviour   does  not  reduce  audit  quality,   this  result  supported   by from interview   and they  recognized  that  there  is a disflJngtional   behaviour  of auditor, however,  this is on the prefessi"onal attitude   and if there  is a less dudit  time, some certain  rules  might  be lenghten   the  time,  so how  quality  of audit  in BPK (Badan Pemeriksa  Keuangan)   is not caused by the time.
PENGARUH SISTEM INFORMASI TERHADAP KEJUJURAN LAPORAN KEUANGAN MANAGER: SEBUAH PERSPEKTIF PERILAKU Warno, Warno; Suedi, Bambang
JURNAL STIE SEMARANG Vol 2 No 1 (2010): VOLUME 2 NOMOR 1 EDISI FEBRUARI 2010
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

This study aimed to tnvestiqate  the influence of information systems for financial reporting manager's honesty.  Based on the agency theory as grand theory, it can be drawn a relationship  between two variables, namely : information  systems and fairness of financial reports to the manager/principal (owner). Based on  theory study, it can be formulated that the consalidated  financial managers were more honest when there are no information  systems; and compared coarse information system with precise information system.
PENGARUH PENGAWASAN, MOTIVASI DAN BUDAYA KERJA CEMERLANG TERHADA KINERJA KARYAWAN Heridiansyah, Jefri; Warno, Warno
JURNAL STIE SEMARANG Vol 1 No 3 (2009): VOLUME 1 NOMOR 2 EDISI OKTOBER 2009
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

Banyak faktor   yang  menentukan  apakah  sebuah  organisasi  akan  berhasi/; sumber  daya  manusia  hanyalah  salah satunya.  Kemampuan untuk  bersaing, kemampuon untuk beradaptasi  terhadap perubahan da/am pasar, dan banyak masa/ah /ainnya yang terlibat.  Manajemen yang efektif menentukan arah yang harus dituju  organisasi, bagaimana cara untuk menuju ke sana, dan kemudian mengadakan eva/uasi secara rutin  bagi sumber daya manusia untuk  melihat apakah kinerja karyawan da/am organisasi sudah dapat meningkatkan produktivitas   orqanlsasionol,  membantu   untuk  menangani  kompetisi  secara efektif atau meningkatkan inovasi da/am organisasi.
PENCATATAN DAN PENGAKUAN SUMBERDAYA MANUSIA DALAM AKUNTANSI Warno, Warno
JURNAL STIE SEMARANG Vol 3 No 2 (2011): VOLUME 3 NOMOR 2 EDISI JUNI 2011
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

In the literal sense, "human resource accounting" means accounting for people as an organizational resource. This involves measuring the costs incurred by business corporations and other organizations to recruit, select, hire, train and develop human assets. There are three functions of human resource accounting, namely (1) as a framework to assist decision making in human resources, (2) To provide quantitative information about the costs  and  value  of  human  resources  as  an  element  of  the  organization,  and  (3)  motivate managers to adopt HR information in making decisions concerning people. Several methods can be used to determine the value of human resources: - Capitalization of Salary or Wages - Costs of acquisition - Expenses beginning - Cost of replacement - Methods of economic value  
INTELLECTUAL CAPITAL : PERSPEKTIF PENGAKUAN, PENGUKURAN DAN IMPLEMENTASI Warno, Warno
JURNAL STIE SEMARANG Vol 3 No 3 (2011): VOLUME 3 NOMOR 3 EDISI OKTOBER 2011
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

Intellectual capital is intangible corporate assets into an extremely valuable asset. As increasingly valuable intellectual capital as a company asset, providing a challenge for the accountants  to  be  able  to  identify,  measure  and  express  it  into  the  company's  financial statements. This is due to traditional accounting systems that have failed to disclose assets ini.Secara  general  intellectual  capital  is  divided  into  three  main  elements,  namely:  human capital that includes the knowledge and skills of employees, capital structure that includes technology and information infrastructure that supports it, costomer capital by building good relationships with consumers. These elements will interact dynamically, as well as continuous and wide so that it will generate value for companies In terms of measurement, there are many concepts of intellectual capital measurement that was developed by researchers today. But in general the methods developed can be grouped into two groups, namely: the measurement of non-monetary (non financial) and the measurement of the monetary (financial). From the measurement models are developed each have advantages and disadvantages, so that according to the authors to choose which model is most appropriate for use, an action that is not appropriate, because the measurement is simply a tool that can be applied to the situation and condition of the company with the specification certain. While the intellectual capital reporting is done by making measurements of non-monetary and report it as a supplement in the company's annual report. Such supplements are known by the term intellectual capital statement. Already there are some countries that reported intellectual capital in annual reports, for example, reports on the company's intellectual capital between Denmark, Sweden and the Australian
PERSPEKTIF EKONOMI DARI SISI TASAWUF ISLAM Warno, Warno
JURNAL STIE SEMARANG Vol 4 No 1 (2012): VOLUME 4 NOMOR 1 EDISI FEBRUARI 2012
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

Economics is one area of study that tried to solve the problem of the principle purposes of human life through penggemblengan all economic resources available to  berasaskan certain principles and theories in an economic system that is considered effective and efficient, it emerged as the world's limited resources so that the rules need to be able to meet of human needs. There is the word of  Alloh "There is no a moving creature on earth, but has been guaranteed by God's sustenance ..." and also "The depth in the search for food that has been guaranteed by God's will, and reduce what is required of you, including the nature of the show is basirah (eye care) are covered. "and" and Alloh will not change the fate of a people unless they change "of some of God's word can be concluded that humans have an obligation to try, but it does not guarantee results because of the business as an intermediary is not a critical success . People work and move the world by using a variety of science among them is the economics of it as an intermediary of a natural law that has been established by God