Jurnal Dinamika Sosial Budaya最新文献

{"title":"FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERTAMBANGAN YANG DIPENGARUHI OLEH FRAUD PENTAGON THEORY (STUDI KASUS DI PERUSAHAAN TAMBANG YANG TERDAFTAR DI BEI TAHUN 2014-2016)","authors":"Alfa Vivianita, Dian Indudewi","doi":"10.26623/jdsb.v20i1.1229","DOIUrl":"https://doi.org/10.26623/jdsb.v20i1.1229","url":null,"abstract":"Manipulasi  laporan  keuangan  yang dilakukan  oleh perusahaan  tambang di  Indonesia semakin banyak.Hal ini terbukti dari beberapa berita di media, seperti PT Bumi Resources yang melakukan manipulasi laporan keuangan untuk pengembangan proyek.PT Timah yang sengaja membuat laporan keuangan fiktif untuk menutupi kondisi keuangannya yang buruk.PT Rivel melakukan fraud untuk kepentingan pribadi. Selaint itu, data ACFE (2016) menyatakan bahwa kasus fraud di Indonesia tahun 2016 menduduki peringkat kedua se Asia Pasifik dengan jumlah42 kasus. CPI (Corruption Perception Index) juga menyatakan bahwa peringkat Indonesia adalah90 dari 176 negara yang melakukan fraud.Tujuan dari penelitian ini adalah untuk mengetahui variabel leverage, ROA, dewan komisaris independen, kualitas audit, perubahan auditor, pergantian direksi perusahaan, dan   frequent number of CEO’s picture   berpengaruh tehadap financial statement fraud.Penelitian ini menggunakan teori agensi, karena adanya asimetri informasi yang terjadi.Contoh asimetri informasi manajer tidak menungkapkan seluruh informasi yang dimiliki ke pemiliki dan stakeholdernya.Ketidaktahuan stakeholder dan pemilik perusahaan membuat manajer melakukan financial statement fraud agar kondisi dan kinerja perusahaan tetep terlihat baik.Penelitian ini juga menggunakan pentagon theory karena fraud tidak hanya dilihat dari sisi pressure, opportunity, dan rasionalisasi, tetapi juga capability dan arogansi.Sampel  pada  penelitian  ini  menggunakan  seluruh  perusahaan  pertambangan  yang terdaftar di  Bursa Efek  Indonesia  (BEI),  tahun  pengamatan  2014-2016.Pengambilan sampel menggunakan metode purposive sampling.Metode penelitian menggunakan logistic regression.Alat statistik yang digunakan adalah IBM SPSS 20.Hasil Penelitian menunjukkan bahwa ROA berpengaruh signifikan terhadap financial statament  fraud,  leverage  tidak  berpengaruh  signifikan  terhadap  financial  statament  fraud, dewan komisaris independentidak berpengaruh signifikan terhadap financial statament fraud, kualitas auditor eksternaltidak berpengaruh signifikan terhadap financial statament fraud, pergantian auditortidak berpengaruh signifikan terhadap financial statament fraud, pergantian direksitidak  berpengaruh  signifikan  terhadap  financial  statament  fraud,  frequent  number  of CEO’s pictures tidak berpengaruh signifikan terhadap financial statament fraud. ","PeriodicalId":55774,"journal":{"name":"Jurnal Dinamika Sosial Budaya","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41669839","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PERSEPSI GURU PENJAS SEKOLAH DASAR TERHADAP ANAK GEMUK DI KECAMATAN SEMARANG TENGAH","authors":"Metta Christiana, Andi Nurcahyo","doi":"10.26623/jdsb.v20i1.1234","DOIUrl":"https://doi.org/10.26623/jdsb.v20i1.1234","url":null,"abstract":"The purpose of this study was to find out how the perceptions of primary school teachers in Central Semarang District were. This type of research is qualitative with a phenomenological approach. Data was collected by in-depth interview and observation methods. Research subjects were 8 people consisting of 3 health teachers, 3 regular teachers, 1 vice principal and 1 principal. Data were analyzed by means of content analysis. The results showed that the perceptions of the primary school teachers in Central Semarang Subdistrict showed concern about the condition of obese children while doing material in sports lessons, but the teacher also felt very happy and excited about the fat child. The feeling of excitement and excitement is still quite large so that the feeling of worry is not too big. The teacher is still considering the child's obesity is not a problem if the fat child can still do sports / movement material well not inferior to other children. The teacher also does not have great hopes / desires / motivations so that the fat child is less fat and becomes normal again. Perceptions like this will make the teacher's action not too strict / not too strong in overcoming child obesity problems.","PeriodicalId":55774,"journal":{"name":"Jurnal Dinamika Sosial Budaya","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44923308","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PERAN ACCOUNT OFFICER DALAM MENEKAN KREDIT BERMASALAH (Studi pada BPR di Kab .Grobogan )","authors":"Endang Rusdianti, Paulus Wardoyo, Ani Setyarini","doi":"10.26623/jdsb.v20i2.1494","DOIUrl":"https://doi.org/10.26623/jdsb.v20i2.1494","url":null,"abstract":"The research objective is to analyze the role of Account Officers in suppressing non-performing loans from the Rural Banks of Kabupaten Grobongan. The analysis relates to whether the role of the account officer influences the business of the banking sector in granting credit so that it can reduce problem loans. The proxy role of the account officer is the ability to analyze credit and supervision activities by considering customer development as a moderating variable. The method used is the MRA, SPSS 22. The data type is primary data obtained by questionnaire method on the variables of credit analysis, supervision, customer guidance and problem loans. The respondents were 70 Accounts from the BPR of Kabupaten Grobogan The results show that credit analysis and supervision have an effect on bad credit. Moderating variables are used to overcome bad credit, namely customer coaching as an effort to increase / weaken the relationship of credit analysis and supervision of bad credit. The result of coaching on credit analysis does not act as moderation but acts as a predictor. In relation to supervision, coaching acts as a quasi moderation and results are negative, which means that coaching actually weakens the influence of supervision.","PeriodicalId":55774,"journal":{"name":"Jurnal Dinamika Sosial Budaya","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45605104","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENERIMAAN PESAN MAHASISWA DALAM KEGIATANBELAJAR MENGAJAR DI FAKULTAS TEKNOLOGI INFORMASI DAN KOMUNIKASI USM","authors":"Mochamad Chaerul Latief, Firdaus Azwar Ersyad","doi":"10.26623/JDSB.V20I2.1265","DOIUrl":"https://doi.org/10.26623/JDSB.V20I2.1265","url":null,"abstract":"Dapat mengenyam pendidikan tinggi adalah hak dan impian tiap warga negara Indonesia. Universitas Semarang sebagai institusi penyelenggara pendidikan tinggi memfasilitasi tiap warga Jawa Tengah dan seluruh Indonesia untuk mendaptkan pendidikan tinggi dengan harga yang terjangkau dan kualitas yang baik. Kegiatan belajar mengajarpundilakukan oleh para pengajar yang ahli di bidangnya. Namun dalam kenyataannya input dan output yang diharapkan kurang sesuai. Oleh karena itu, penelitian ini dibuat untuk melihat faktor-faktor apa saja yang mempengaruhi efektifitas penerimaan pesan dalamkegiatan belajar mengajar di Fakultas Teknologi Informasi dan Komunikasi.Penelitian ini menggunakan pendekatan kualitatif yang memilii karakteristik data yang dinyatakan dalam keadaan sewajarnya atau sebagaimana adanya. Subjek kajian pada penelitian ini adalah individual yang menjadi narasumber utama dalam kegiatan belajar mengajar di Fakultas teknologi dan Informasi komunikasi. Adapun hasil penelitian yang telah dilakukan menjelaskan bahwa faktor kecakapan dalam berkomunikasi dosen sangat mempengaruhi penerimaan pesan mahasiswa dan cara dan gaya berbicara serta diksi atau pemilihan kata yang disampaikan mempengaruhi mahasiswa dalam menangkap pesan yang disampaikan.","PeriodicalId":55774,"journal":{"name":"Jurnal Dinamika Sosial Budaya","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49187020","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNA TRANSPORTASI GOJEK DI KOTA SEMARANG: SEBUAH ANALISIS KUALITATIF","authors":"Totok Wibisono, Nuria Universari, Adijati Utaminingsih","doi":"10.26623/JDSB.V19I2.990","DOIUrl":"https://doi.org/10.26623/JDSB.V19I2.990","url":null,"abstract":"Taxi is one of the most popular means of transportation. The development of digital technology today makes booking taxi easier online. In Semarang City, Gojek is one of the first online-based transport providers to attend. Competition in the online transport business is getting tighter with the presence of Grab and Uber. The increasingly intense competition in the online transportation business makes the research team interested to examine the factors that affect the users of online-based transport services choose using Gojek with Go-Car service. The research was conducted qualitatively. Informants in this study are online transportation users and drivers in the city of Semarang who have been using and become a driver of Go-Car for more than six months. Data collection techniques use in-depth interviews, documentation and literature review. Data analysis methods used in this study using data reduction, triangulation and drawing conclusions The results showed that the factors that affect consumers to use Go-Car services can be grouped into four. The four factors are price (efficient), convenience (security, simplicity, practicality), profit (sales promotion) and psychological factor (motivation).","PeriodicalId":55774,"journal":{"name":"Jurnal Dinamika Sosial Budaya","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44566358","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ACHIEVEMENT MOTIVATION TRAINING UNTUK MENINGKATKAN MOTIVASI BERPRESTASI PADA GURU SEKOLAH ANAK BERKEBUTUHAN KHUSUS YANG MENGALAMI BURNOUT","authors":"MulyaI.W Virgonita, Fitria Linayaningsih","doi":"10.26623/JDSB.V19I2.987","DOIUrl":"https://doi.org/10.26623/JDSB.V19I2.987","url":null,"abstract":"T his study aims to determine empirically the influence of Achievement Motivation Training on achievement motivation in elementary school teachers in learning disabilities in Semarang experiencing Burnout. The research subjects were 10 people. The profession as a teacher for children with learning disabilities and special needs is very vulnerable to burnout. High job demands, unrealistic expectations of parents on the work of teachers often lead to stress that affect the performance. It takes a high achievement motivation to overcome this. In this research the method used is the experimental method, with pre-test design of post-test without control group where the subjects of the study were treated in the form of Achievement Motivation Training to see the effect on achievement motivation and measured before treatment and after treatment. The result of the research analyzed by SPSS version 20 shows that there is contribution of Achievement Motivation Training 34,3% to the achievement motivation to teacher, meaning that there are other factors that influence achievement motivation for elementary school teacher for children with special needs. ","PeriodicalId":55774,"journal":{"name":"Jurnal Dinamika Sosial Budaya","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44503922","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"KEBIJAKAN PERLUASAN ALAT BUKTI HUKUM ACARA PIDANADALAM UPAYA MEWUJUDKAN KEPASTIAN HUKUM BERKEADILAN","authors":"Ani Triwati, A. H. Nuswanto, Endah Pujiastuti","doi":"10.26623/jdsb.v19i2.981","DOIUrl":"https://doi.org/10.26623/jdsb.v19i2.981","url":null,"abstract":"One of the renewal of legal instruments in criminal procedural law is the expansion of evidence ie electronic information and / or electronic document and / or its printed outcome. Arrangement of evidence in criminal procedural law in Indonesia pursuant to Article 184 KUHAP, Article 5 paragraph (1) and (2) and Article 44 letter of Information and Electronic Transaction Act, covering witness statements, expert information, letters, instructions, defendants, electronic information and / or electronic documents and / or prints. The decision of the Constitutional Court Number 20 / PUU-XIV / 2016 that for electronic information and / or electronic document as evidence is done in the framework of law enforcement at the request of the police, prosecutor and / or other law enforcement institutions determined by law. Electronic information and / or electronic documents as evidence must be obtained in accordance with the provisions of Article 31 paragraph (3) of the Information and Electronic Transactions Act, this relates to the value of legal certainty and the value of justice for the litigant","PeriodicalId":55774,"journal":{"name":"Jurnal Dinamika Sosial Budaya","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41413171","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"KESANTUNAN BERBAHASA DALAM PESAN WHATSAPP MAHASISWA YANG DITUJUKAN KEPADA DOSEN","authors":"E. D. Pratamanti, Rati Riana, S. Setiadi","doi":"10.26623/jdsb.v19i2.984","DOIUrl":"https://doi.org/10.26623/jdsb.v19i2.984","url":null,"abstract":"A relationship between student and lecturer need communication, whether it is inside or outside a campus. This communication should be in politeness boundaries, although it is uttered in a semiformal situation. The emerge of social media as a result of a technology development affects the communication between student and lecturer. This research examines the speech act and politeness used by student to communicate with his lecturer through Whatsapp. This study aims to describe and analyze the politeness used by student when he communicates with his lecturer using Whatsapp and to describe and analyze the politeness deviation used by student to communicate with his lecturer using Whatsapp. The data source comes from Whatsapp chatting application. The data is the student’s utterance which is used to communicate with the lecturer through Whatsapp. That data is used to collect the information so that it can be analyzed. Technique of collecting data uses observation method, note-taking technique, and interview. Qualitative method is used to analyze the data. Based on the analyses, it is found that there are many of the student’s utterance used to communicate with the lecturer using Whatsapp is not fulfill the politeness value. In that utterance, many politeness deviation were found such as the use of slank, the out of context discussion, the way to deliver intention impolitely, and the inappropriate of using paralinguistic aspect.","PeriodicalId":55774,"journal":{"name":"Jurnal Dinamika Sosial Budaya","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44123572","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"EFEKTIVITAS WILAYAH RAMAH ANAK DI KELURAHAN KUNINGAN, SEMARANG UTARA, KAITANNYA DENGAN TINGKAT KRIMINALITAS YANG DILAKUKAN ANAK","authors":"Muhammad Iftar Aryaputra, D. Muryati, Agus Saiful Abib","doi":"10.26623/JDSB.V19I2.986","DOIUrl":"https://doi.org/10.26623/JDSB.V19I2.986","url":null,"abstract":"Child protection efforts become very important. One of the efforts made in this regard is to establish “wilayah ramah anak”. In Kota Semarang, “wilayah ramah anak” is implemented in Kelurahan Kuningan. It is hoped that this effort will not only be a way to provide protection to children but also to prevent children from doing things that are against the norm. Issues raised in this study are, (1) how the model of “wilayah ramah anak” contained in Kelurahan Kuningan?; (2) what is the correlation between the establishment of “wilayah ramah anak” with the crime committed by children ?. This research is a sociological law research. Thus, the data used are primary data supported by secondary data which then analyzed qualitatively. Based on the results of research obtained results, first, child-friendly areas in Kelurahan Kuningan basically more physical changes, especially in terms of play facilities and learning children. In addition, there are several other non-physical facilities to support existing physical facilities. Second, “wilayah ramah anak” in Kelurahan Kuningan basically not formed to reduce the crime of children in the walayah. However, indirectly, child-friendly territory can be the breaker of a child's delinquency chain by forming a new generation that avoids crime-related matters.","PeriodicalId":55774,"journal":{"name":"Jurnal Dinamika Sosial Budaya","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43596057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"BERBAGAI BERKAH BID’AH NYADRAN DALAM BUDAYA ISLAM JAWA","authors":"D. Daryono","doi":"10.26623/jdsb.v19i2.982","DOIUrl":"https://doi.org/10.26623/jdsb.v19i2.982","url":null,"abstract":"This study aims to understand the notion of bid'ah with technical implementation, especially how to send the deceased's prayer in Javanese Islamic culture called nyadran with various blessings (reward) and moral values. This type of research is library research. The source data is, various hadith of the Prophet Muhammad saw and various works of experts both clarify the moral values of Javanese Islamic culture and about nyadran with various blessings. The method of analysis is, content analysis with sociological approach whose model is sociological interpretation. The results of this study provide an understanding of the meaning, type and law of heresy especially commemorating death as a way of sending prayers called nyadran in Javanese Islamic culture. Through the understanding is expected to be used as a reference of the appropriate implementation of his time.","PeriodicalId":55774,"journal":{"name":"Jurnal Dinamika Sosial Budaya","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46060031","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}