Herni Kurniawati
Sebelas Maret University

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Transaksi Hubungan Istimewa dan Pengaruhnya Terhadap Tarif Pajak Efektif Perusahaan Oktavia, Oktavia; Kristanto, Septian Bayu; Subagyo, Subagyo; Kurniawati, Herni
Akuntansi Krida Wacana vol. 12 no. 2 November 2012
Publisher : Akuntansi Krida Wacana

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Abstract

PENERAPAN MODEL PEMBELAJARAN CONTEXTUAL TEACHING AND LEARNING UNTUK MENINGKATKAN KETERAMPILAN MOTORIK KASAR Kurniawati, Herni; Winarni, Retno; Hidayah, Noer
Kumara Cendekia Vol 3, No 4 (2015): Kumara Cendekia
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (57.771 KB) | DOI: 10.20961/kc.v3i4.34577

Abstract

Penelitian ini bertujuan untuk meningkatkan keterampilan motorik kasar padaanak kelompok B TK Aisyiyah Bustanul Athfal Bulurejo Juwiring, Klaten tahun ajaran 2013/2014 dengan menerapkan model pembelajaran Contextual Teaching and Learning. Penelitiandilaksanakan dalam tiga siklus, dengan tiap siklus terdiri dari dua pertemuan. Setiap siklusterdiri dari perencanaan, pelaksanaan tindakan, observasi, dan refleksi. Subjek penelitian iniadalah anak kelompok B TK Aisyiyah Bustanul Athfal Bulurejo Juwiring, Klaten yang terdiridari 30 anak. Sumber data berasal dari guru, kepala sekolah dan anak. Teknik pengumpulandata dengan observasi, wawancara, tes, dan dokumentasi. Teknik analisis data yangdigunakan adalah model analisis interaktif yang mempunyai tiga buah komponen yaitu,reduksi data, sajian data, dan penarikan kesimpulan atau verifikasi.Hasil penelitianmenunjukkan bahwa dengan menerapkan model pembelajaran Contextual Teaching andLearning dapat meningkatkan keterampilan motorik kasar anak kelompok B TK AisyiyahBustanul Athfal Bulurejo Juwiring, KlatenKata kunci: keterampilan motorik kasar, model pembelajaran Contextual Teaching andLearning
PENGARUH SOLVABILITAS, SEGMEN OPERASI, DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Kurniawati, Herni; Setiawan, Fanny Andriani; Kristanto, Septian Bayu
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.18 KB) | DOI: 10.24912/ja.v20i3.8

Abstract

Timeliness is one of the indicators used in the measure how quickly and accurately a company in publish financial reports in the context of decision making for investors. The information presented on time is considered able to provide a description of the condition that the company in a state of healthy both in the financial management internal control and routine operational activities. Audit delay is defined as a shift in the time that caused by delays in the settlement of the annual financial audit reports. This can occur because of a problem that appears not only from internal company but can also occur because of external factors. In this research we examined whether the solvency, operating segment of the company, and reputation Public Accountant (the big four and non-the big four) have an impact on the duration and scope of the work of the auditor. The object of this research is manufacturing companies listed in Indonesia Stock Exchange period 2011-2013. This research uses linear regression to test is whether or not the influence of solvency, operating segment and reputation Public Accountant to audit delay, aided by a software program eviews 6 and PASW Statistics 18. The results of this research are (1) the level of solvency of companies has positive effect on audit delay, (2) the number of business segments and the number of geographical segment has a negative effect on audit delay, (3) the reputation of Public Accountant has positive effect on audit delay.