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All Journal SAINS MEDIKA : JURNAL KEDOKTERAN DAN KESEHATAN Edu Elektrika Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Ilmiah Professional Indonesia Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Buletin Penelitian Tanaman Rempah dan Obat BALANGA: Jurnal Pendidikan Teknologi dan Kejuruan PARENTAS: Jurnal Mahasiswa Pendidikan Teknologi dan Kejuruan

Adi Wiratno, Adi

Fakultas Ekonomi Unsoed Purwokerto

Author-ID : 528866

Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Medicine & Pharmacology Social Sciences Transportation Other

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Relevansi Nilai Dan Subjektifitas Dari Other Comprehensive Income Pada Perusahaan Industri Jasa Keuangan Ariyadi, Firal; Dr, Darmansyah; Wiratno, Adi
Jurnal Ilmiah Professional Indonesia Vol 2 No 1 (2018): Jurnal Ilmiah Profesional Indonesia
Publisher : Sumatera Research

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ABSTRACT          This study aims to investigate the influence of net Income, comprehensive income, other comperhensive Income, SEC (Components from other comprehensive Income with low subjectivity) and N_SEC (Components from other comprehensive Income with high subjectivity) to stock return in mining companies listed on the Indonesia Stock Exchange in 2011 â 2015.This study uses quantitative data that have been published in the Indonesia Stock Exchange ( BEI ) . The samples used in this study were 164 , including 41 companies that met the study criteria , as this study using purposive sampling method in sample selection . While the method of data analysis using panel data regression techniques with Eviews 9.0 application.The result of tests performed by using chow  test and Hausman test choose better random effect model. Results in partial test (t test) obtained that net Income, comprehensive income, and N_SEC (Components from other comprehensive Income with high subjectivity) to stock return, while the other comperhensive Income, and SEC (Components from other comprehensive Income with low subjectivity) has no effect on stock return . While the results of simultaneous ( F test ) obtained net Income, comprehensive income, other comperhensive Income, SEC (Components from other comprehensive Income with low subjectivity) dan N_SEC (Components from other comprehensive Income with high subjectivity) has no simultan effect to stock return . Where the error rate used is 5 % or 0.05 at significant level of 95% . Keywords : Net Income,Comprehensive Income,Other Comprehensive Income, sec,n_sec,stock Return   ABSTRAK          Penelitian ini bertujuan untuk meneliti pengaruh net Income, comprehensive income, other comperhensive Income, SEC (komponen dari other comperhensive Income yang memilik subjektifitas rendah) dan N_SEC (other comperhensive Income yang memilik subjektifitas tinggi) terhadap return saham pada perusahaan jasa keuangan yang terdaftar di Bursa Efek Indonesia tahun 2011â 2015.Penelitian ini menggunakan data kuantitatif yang telah dipublikasikan di Bursa Efek Indonesia (BEI). Dimana sampel yang digunakan dalam penelitian ini sebanyak 164 yang terdiri dari 41 perusahan yang memenuhi kriteria penelitian, karena penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel. Sedangkan metode analisis data menggunakan teknik regresi data panel dengan bantuan aplikasi Eviews 9.0.Hasil pengujian yang dilakukan dengan menggunakan uji chow dan uji hausman memilih Random Effect yang lebih baik. Hasil secara uji parsial (uji t) diperoleh net income, comprehensive income &  dan other comperhensive Income yang memilik subjektifitas tinggi berpengaruh terhadap return saham sedangkan other comperhensive Income dan SEC (komponen dari other comperhensive Income yang memilik subjektifitas rendah)   tidak berpengaruh terhadap return saham, Sementara hasil secara simultan (uji F) tidak diperoleh net Income, comprehensive income, other comperhensive Income, SEC (komponen dari other comperhensive Income yang memilik subjektifitas rendah) dan N_SEC (other comperhensive Income yang memilik subjektifitas tinggi) terhadap return saham Dimana tingkat kesalahan yang digunakan adalah 5% atau 0,05 pada taraf signifikan 95%. Kata Kunci : Laba Bersih, Pendapatan Komprehensif, Penghasilan Komprehensif Lainnya

Pengaruh Profitabilitas dan Rasio Altman Terhadap Harga Saham ( Studi Pada Perusahaan Pertambangan Yang Go Public Di BEI ) Wulandari, Desy; ., Carmidah; Wiratno, Adi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): Vol 2 No 1 (2017) : Soedirman Accounting Review Juni 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study was intended to indentify the impact of the profitability ratio and ratios in model Altman Z-Score on the prices of stocks. The study was conducted at a go public mining company registered at the Indonesia’s Stock Exchange in 2012-2015. The sample included 8 companies which were taken using purposive sampling method. The data used were the secondary data which were in the form of annual financial statements of the company and were collected using data base collection method. The data were analyzed using multiple linear regression analysis supported with SPSS 24.00 program. The result of the study showed that (1) Profitability ratio are proxied by Return On Asset (ROA) did not significantly affect the prices of stocks with sig. 0,088. (2) Altman’s ratios (Z-Score) significantly contributed to the prices of stocks with sig. 0,009.

Pengujian Awal Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Prediksi Kebangkrutan Perusahaan Prawestri, Adhelia Desi; Azis, Abdul; Wiratno, Adi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): Vol 1 No 2 (2016): Soedirman Accounting Review Desember 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The purpose of this study is to determine the effect of internal factor with the earning management as a proxy, and eksternal factor with allowance for impairment of receivables as a proxy to the earning management. This study was a qualitative research with agricultural sector company as objects along 2012 to 2015. By using purposive sampling techiques intended that the data obtained more varied because it comes from varied sources. According to the results, it can be concluded that the internal factors of earning management with the other comprehensive income as a proxy had a positive influence on the prediction of bakruptcies in the agricultural sector and the external factors with external risk that described by premises allowance for impairment of receivables does not have an influence on the prediction of banrkruptcies in the agricultural sector in BEI.

PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL Qotrunnada, Sausan Syifa; Wiratno, Adi; Supeno, Saras
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): Vol 3 No 1 (2018): Soedirman Accounting Review Juni 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to examine the effect of budgetary participation, budget target clarity and organizational commitment on managerial performance empirical study in PD BPR BKK Purwokerto. To collect data of this study, survey questionnaire with sample selection using purposive sampling method are used. Questionnaires given to 33 managers or managers-equaled level in PD BPR BKK Purwokerto. Their responses are analyzed using multiple linear regression analysis technique through SPSS software. These analysis results reveal that budgetary participation and budget target clarity has significant positive effects to managerial performance. However, organizational commitment does not affect to managerial performance. Keywords: Budgetary Participation, Budget Target Clarity, Organizational Commitment, Managerial Performance.

PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI, MOTIVASI DAN STRUKTUR DESENTRALISASI SEBAGAI VARIABEL PEMODERASI Wiratno, Adi; Ningsih, Wahyu; Putri, Negina Kencono
Jurnal Akuntansi Vol 20, No 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Salah satu cara yang diyakini mempengaruhi keberhasilan pemerintah dalam meningkatkan kinerja adalah untuk melaksanakan rencana tersebut sebaik mungkin, yaitu dalam proses penganggaran. Karena sifat dari anggaran yang mungkin berdampak anggaran disfungsional maka cara yang tepat untuk mencegah adalah melalui partisipasi semua manajer garis anggaran di Pemkab. Purbalingga. Faktor-faktor yang dapat meningkatkan efek dari partisipasi anggaran pada peningkatan kinerja manajerial seperti meningkatkan komitmen organisasi, motivasi dalam manager dan kondisi pendelegasian wewenang semakin terdesentralisasi. Penelitian ini menganalisis pengaruh partisipasi anggaran terhadap kinerja manajerial dan pengaruh komitmen organisasi, motivasi dan struktur desentralisasi di moderasi hubungan partisipasi anggaran terhadap kinerja manajerial di Pemkab. sampel Purbalingga.The digunakan adalah 269 manajer Pemerintah Pemerintah Kabupaten Purbalingga untuk semua unit kerja regional. Teknik sampling yang digunakan adalah proporsional stratified random sampling. menguji hipotesis pertama menggunakan regresi linier sederhana, dan analisis regresi lain menggunakanÃ‚Â dimoderasi. Berdasarkan analisis di atas semua hipotesis dapat disimpulkan bahwa efek positif dari partisipasi anggaran terhadap kinerja manajerial. Komitmen organisasi dan struktur desentralisasi memoderasi hubungan antara partisipasi anggaran terhadap kinerja manajerial. Sedangkan variabel motivasi tidak dapat memoderasi hubungan partisipasi anggaran terhadap kinerja manajerial pada SKPD di Pemkab. Purbalingga.One way that is believed to influence the government's success in improving performance is to carry out the plan as best as possible, ie in budgeting process. Because of the nature of the budget that might have an dysfunctional budget impact then the right way to prevent is through the participation of all the budget line manager at Pemkab. Purbalingga. Factors that may increase the effect of budget participation on managerial performance improvements such as increasing organizational commitment, motivation within the manager and conditions of the delegation of authority is increasingly decentralized. This study analyze the effect of budget participation on managerial performance and the influence of organizational commitment, motivation and a decentralized structure in moderating the relationship of budget participation on managerial performance in Pemkab. Purbalingga.The samples used are 269 government manager of Pemerintah Kabupaten Purbalingga for all the regional work units. The sampling technique used is disproportionate stratified random sampling. The first hypothesis testing using simple linear regression, and for another using moderated regression analysis. Based on the analysis above all hypotheses can be concluded that the positive effect of budget participation on managerial performance. The commitment of the organization and structure of decentralized moderate the relationship between budget participation on managerial performance. While the motivation variable can not moderate the relationship of budget participation on managerial performance at SKPD in Pemkab. Purbalingga

Pengaruh Return On Assets, Return On Equity, Debt To Equity Ratio, Inflasi, Dan Suku Bunga Terhadap Return Saham Pada Perusahaan Manufaktur Di Bursa Efek Indonesia (Studi Empiris Pada Perusahaan Secondary Sectors Periode 2010-2015) Hikmawati, Ningsih; Wiratno, Adi; Suyanto, Suyanto; Darmansyah, Darmansyah
Jurnal Ilmiah Akuntansi Kesatuan Vol 6 No 1 (2018): JIAKES Edisi April 2018
Publisher : Institut Bisnis dan Informatika Kesatuan

This study is aimed to ascertain and analyse the influence of return on assets, return on equity, debt to equit ratio, inflation, and interest rate, both partiall and simultaneously on the stock returns in manufacturing companies of secondary sectors listed in the Indonesian Stock Exchange. This research uses quantitative methods and EVIEWS panel 8 to analyse the regression. The population are manufacturing companies of secondary sector listed in the Indonesian Stock Exchange consisted of basic and chemical sectors, miscellaneous industry, and consumer goods sector in the period of 2010-2015. The sampling method used is pusposive sampling with the final number of 40 companies. The research required secondary data. The results show that return on assets has no negative effect on stock return, mean while, return on equity and interest rate have positive effect on stock return. Return on assets, return on equity, debt to equity ratio, inflation and interest rate all simultaneously have effect on stock returns.

THE RELASIONSHIP BETWEEN INTEREST IN LEARNING WITH STUDENT LEARNING OUTCOMES ON THE MATERIAL VOLUME CALCULATIONOF FINISHING WORK IN BUILDING STONE AND CONCRATE CONSTRUCTION TECHNIQUES GRADE XI SMKN-1 PALANGKA RAYA ACADEMIC YEAR 2014/2015 Sanupir Kalaeau; Wiratno
PARENTAS: Jurnal Mahasiswa Pendidikan Teknologi dan Kejuruan Vol. 1 No. 1 (2015): Journal Parentas Edisi Januari-Juni 2015
Publisher : Jurusan Pendidikan Teknologi Dan Kejuruan

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This research is motivated by the statement that based on observation and interview which suspected that there was a problem with student interest in the subject of finishing of building in class Stone and Concrete Construction Techniques, thus adversely affects the learning outcomes of students with an average grade achieved only 55 whereas for minimum completeness criteria set is 70. The low student interest allegedly affected by many factors, some of which the subject matter is deemed less important and less useful and elusive, the attitude and the way teachers teach less gimmicky, less conducive environment or often noisy. This study aimed to determine whether there is a relationship between interest in learning with student learning outcomes in the subject matter of finishing the buildings in class XI Engineering Construction Stone and Concrete SMK 1 Palangka Raya. This study uses a quantitative approach to the type of research method of correlation which is a statistical analysis looking for a relationship variables X (interest in learning) and Y (learning outcomes). The sample in this study used a sample of saturated or all members of a population of 26 students. Data collection instruments interest using a questionnaire which refers to the Likert scale and the data collection instruments of learning outcomes using test questions. After the instruments tested and found suitable for use in collecting the data, then the data that has been collected is tested to meet the requirements analysis. Once the data is deemed eligible, the data variables X and Y are analyzed using statistical analysis Pearson Product Moment correlation. The results of the data analysis and the findings showed that students' interest in class XI Stone and Concrete Construction Technique in good condition, it is the most prominent because it is influenced by media using projector. Increased student interest also followed by the high student learning outcomes in building finishing materials, proved more students scored above the minimum completeness criteria. The results of data analysis using Pearson Product Moment correlation also showed a correlation or a positive and significant relationship between interest in learning with learning outcomes, with a correlation coefficient (rxy) of 0.482 and a correlation coefficient in the table (rtable) is equal to 0.404. Because rxy(0,482) > rtable (0,404), H0 is rejected and Ha accepted(Ha: r#0).

THE INFLUENCE OF INDUSTRIAL JOB PRACTICES ON THE READINESS OF STUDENTS IN ENTERING THE JOB MARKET FOR CLASS XII IN CONSTRUCTION ENGINEERING COMPETENCY PROGRAM IN STATE VOCATIONAL HIGH SCHOOL 1 PALANGKA RAYA ON ACADEMIC YEAR 2018/2019 Januar Mampe Maradona Panjaitan; Wiratno
PARENTAS: Jurnal Mahasiswa Pendidikan Teknologi dan Kejuruan Vol. 6 No. 1 (2020): Journal Parentas Edisi Januari-Juni 2020
Publisher : Jurusan Pendidikan Teknologi Dan Kejuruan

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During Entering the 21st century, the globalization is more intensive than previous era for competition in the job market since confidently observed nowadays. In similar side, it is unpredictable and fluctuated following by market demand and market trend. Innovation and creativity are very necessary as the example of this phenomenon in development of science and technology. Some of them can be directly observed such as newest brand of domestic products, innovative services, communication modes, attitudes in communication, the delivery services, and so on. Therefore, the role of Vocational School is being crucial to give the output with standard qualification of alumnus who have experienced on job training in real industrial workplaces. Industrial Job Practices are part of the Dual System Education (PSG) as a joint program between Vocational High Schools and the Business World/Industrial World (DU/DI). The existence of industrial practice, will provide insight and knowledge to students about the real job markets. In addition, by the existence of Industrial Job Practices, students can apply the theories that have been obtained in formal class beforehand to shape their basic and intermediate industrial skills. Based on this background, this study aims to investigate and find out t how Industrial Job Practices might influence the student readiness in entering the real job field and job market by students in Class XII of Building construction engineering competency program in SMK Negeri 1 Palangka Raya at academic year 2018/2019. This research adopts the quantitative-descriptive study where is conducted at SMK N 1 Palangka Raya From 17 May 2019 to 11 June 2019. It is about 69 students of class XII Building Construction Engineering Field Program which is consisting ofrespectively 20 students majoring in Brick and Concrete Construction Engineering, 17 students majoring in Wood Construction Engineering, 32 students majoring in Civil Drawing Engineering. The technique of collecting data implements a closed questionnaire method (questionnaire) while the instrument validity test was carried out in class XII construction engineering competency Program at SMK Negeri 1 Palangka Raya using construct validity. The results of the instrument validity test produces 40 as the valid statement items and 0 being invalid statement which is counted to 40 instruments. In this research, the reliability testing applies Cronbach alpha formula that is followed by the descriptive data analysis technique. The research results showed that there is about 79.87% effecting the readiness of students entering the job field in the Department of Brick and Concrete Construction Engineering as the high category. Nonetheless, it is around 78.38% and 78.85% respectively for students of Wood Construction Engineering program positioning the high category as well.

THE OPTIMIZATION OF REINFORCING STEEL BY IRON FIBER (LATHE WASTE) AND OFFSET TECHNIQUE AT THREE-DIMENSIONAL PORTAL Samuel Layang; Wiratno
BALANGA: Jurnal Pendidikan Teknologi dan Kejuruan Vol. 3 No. 2 (2015): Journal Balanga Edisi Juli-Desember 2015
Publisher : Jurusan Pendidikan Teknologi dan Kejuruan, FKIP, Universitas Palangkaraya

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The objective of this study is to determine the effect of metal fibres (lathe waste) usages and offset technique at three-dimensional portals to the reinforcement wide. The study was conducting by experimental in laboratory. This experiment is arranged by testing of 25 cylindrical concretes (size 15 cm x 30 cm) under mix design method of SNI 03-2834-2000 (The procedure of making a normal concrete mix plan). All concrete cylinders were tested at 28 days of age in order to obtain an actual compressive strength. The ultimate moment capacity of three-dimensional portal is analyzed by STAAD Pro 2004 engineering computer program. The results of test shows that the compressive strength on concrete with 8% steel fibres is increased up to 45.46%. And the reinforcement wide were decresing up to 1.87% (pedestal level 1); 2.95% (pedestal level 2); 2.67% (field level 1) and 3.99% (field level 2). The beams which only using the offset technique will save the use of steel amounted to 17.81% (pedestal level 1); 18.25% (pedestal level 2); 2.38% (field level 1) and 2.80% (field level 2). Beams that used iron fibres and the offset technique will save the use of steel amounted to 18.25% (pedestal level 1); 20.18% (pedestal level 2); 4.92% (field level 1) and 6.55% (field level 2). Its decresing wide was showing on statics analisys and caculation of reforcing steel requirement.

THE BENDING CAPACITY OF CONCRETE BEAM DUE TO ADDITION OF IRON FIBER (WASTE OF LATHE MACHINE) Samuel Layang; Wiratno
BALANGA: Jurnal Pendidikan Teknologi dan Kejuruan Vol. 4 No. 2 (2016): Journal Balanga Edisi Juli-Desember 2016
Publisher : Jurusan Pendidikan Teknologi dan Kejuruan, FKIP, Universitas Palangkaraya

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This research aimed to determine the effect of iron fibers (waste of lathe machine) to the capacity of flexure in normal concrete mix. This research uses test specimen of 15 pieces cylindrical (size 15 cm x 30 cm) and 9 lengths of beam (length x width x height: 60 cm x 15 cm x 15 cm). Concrete mix are designed complying to SNI 03-2834-2000 on Procedures Mix Concrete Manufacturing Plan for Normal. Concrete cylinders were tested at 28 days to get the actual compressive strength. Concrete beams were tested based on ISO 4431:2011 test method for flexural strength of normal concrete by two point loading at 28 days to obtain a flexural strength, fracture patterns that occur. Based on the test results of concrete cylinders, the average value of compressive strength for each variation of the mixture is 14.58 MPa (fiber content 0%); 10.80 MPa (fiber content 8%); 13.60 MPa (the fiber content of 10%). Flexure testing results for each variation of the mixture was 1.87 MPa (fiber content 0%); 1.64 MPa (fiber content 8%); 1.78 MPa (fiber content 10%). The pattern of cracks that occur in all the beams show the same results that the crack caused by the bending effect. Cracks occurred in the middle of the beam span that starts from the bottom side experiencing gravity and move toward the top and finish with the breaking of the beam.

Co-Authors ., Carmidah Abdul Azis Adhelia Desi Prawestri, Adhelia Desi Alamsyah, Richard Ariyadi, Firal DARMANSYAH . desy wulandari Dr, Darmansyah Erna Ridawati, Erna Hikmawati, Ningsih I Wayan Laba Januar Mampe Maradona Panjaitan jeki Khaerunnisa, Indar Khoiriah Khoiriah, Khoiriah Lola Cassiophea Molide Rizal, Molide Negina Kencono Putri Qotrunnada, Sausan Syifa Samuel Layang Sanupir Kalaeau Supeno, Saras Suyanto Suyanto Tarjunajah, Tarjunajah Taufiqurrachman Nasihun Wahyu Ningsih

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