Articles

KESANTUNAN DALAM WACANA KONFRONTASI INDONESIA-MALAYSIA DI WEB FORUM TOPIX Mutmainah, Siti; Rifa?i, Ahmad
Jurnal Lingko : Jurnal Kebahasaan dan Kesastraan Vol 1, No 2 (2019): DESEMBER 2019
Publisher : Kantor Bahasa NTT

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.978 KB) | DOI: 10.26499/jl.v1i2.35

Abstract

Kesantunan merupakan aturan perilaku yang ditetapkan dan disepakati bersama oleh suatu masyarakat tertentu sehingga kesantunan sekaligus menjadi prasyarat yang disepakati oleh perilaku sosial. Penelitian ini bertujuan menemukan realisasi kesantunan yang terjadi dalam wacana konfrontasi Indonesia-Malaysia di web forum TOPIX. Penelitian ini berjenis deskriptif kualitatif. Pengumpulan data dilakukan dengan metode  simak dan teknik catat. Analisis data dilakukan dengan metode padan dengan alat penentu ortografis dan pragmatis. Dari hasil analisis data ditemukan realisasi maksim kesantunan yang terdiri atas maksim kearifan, maksim pujian, maksim kerendahan hati, maksim kesepakatan dan maksim simpati. Berdasarkan hasil temuan, penelitian ini disimpulkan bahwa tuturan dalam web forum TOPIX didominasi oleh pelanggaran maksim kesantunan. Hal ini membuktikan, wacana dalam web forum TOPIX merupakan wacana yang tidak santun. Adapun penaatan dan pelanggaran yang banyak digunakan yaitu maksim pujian, sehingga dapat  disimpulkan dalam wacana ini banyak menggunakan tuturan pujian dan cacian.
DAMPAK CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERBANKAN SYARIAH INDONESIA TAHUN 2007-2011 Rakhma Septiputri, Virda; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the impact of corporate governance mechanisms: size of theboard of directors, board of commissioners size, proportion of independent commissioners, size ofthe Sharia Supervisory Board, and the reputation of the Public Accounting Firm on profitability asmeasured by Return on Equity (ROE).This study is an empirical research with the pooling technique in data collection. Dataobtained from the financial statements and the annual report Sharia Commercial Bank the periodof 2007 to 2011 with total 30 data. Multiple regression analysis was conducted by using SPSSversion 16 for Windows.The test results showed that size of the board of directors has positive and significanteffect to profitability.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Anggitasari, Niyanti; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

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Abstract

This research is to investigate the influence of corporate social responsibility disclosure and good corporate governance structures to relationship between financial performance and firm value. . The aim of this research is to find empirical proof about (a) the influence of financial performance to firm value, (b) the influence of independent commissioners as moderating variable in the relationships between financial performance and firm value, (c) the influence of institutions ownership as moderating variable in relationships between financial performance and firm value, (d) the influence of managerial ownership as moderating variable in relationships between financial performance and firm value,(e) the influence of audit committee as moderating variable in relationships between financial performance and firm value,(f) the influence of disclosure CSR as moderating variable in relationships between financial performance and firm value. ROA is used as the proxy of  financial performance and Tobins Q is used as the proxy of firm value. The sample of this research is manufacture firms which is listed on Indonesia Stock Exchange (IDX) over 2007-2010. The research sample are 24 firms with 96 observations. The analysis methods of  this research use simple regression analysis for hypothesis 1 and multiple regression analysis with the Moderated Regression Analysis (MRA) for hypothesis 2 until 6. The results of this research show that ROA doesn?t have significant influence to Tobins Q, meanwhile the analysis with the moderating variable MRA shows that independent commissioners, managerial ownership and audit committee can?t moderate in relation between ROA and Tobins Q. Institutions ownership and CSR disclosure moderate in relation between ROA and Tobins Q that it shows positive significant influenence.
ANALISIS HUBUNGAN FINANCIAL PERFORMANCE DAN CORPORATE SOCIAL RESPONSIBILITY Kurniawansyah, Doni; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The aims of this research are to know the relationship between financial performance and corporate social responsibility in the Indonesian banking sector. Corporate Social Responsibility is company?s activities that its operations based on the aspects of economic, social and environment. In this study, financial performance is measured by used the  capital adequancy ratio (CAR), non performing loan (NPL), return on assets (ROA) and  loan to deposit ratio (LDR). This study used two test models, the first model used the financial performancet as the independent variable and corporate social responsibilityt+1 as the dependent variable. In the second model, corporate social responsibilityt are used as independent variables, financial performancet+1 is used as the dependent variable.            Banking companies used in this research are all banking companies listed in 2009-2011. Limited of listed companies, thus using the entire census listing companies by 29 companies. The method of analysis used in this study was multiple regression.             Based on the test results, the first model was found that the NPL and LDR  variable was not significant at the 5% significance level, but at the 10% significance level, the variables NPL has significant negative effect and LDR has significant positive effect on CSR. Meanwhile, CAR and ROA variables has no effect on CSR. In the second model, it was found that the variable CSR has positive significant effect on the variable ROA. Meanwhile, CSR does not affect the variable LDR at the 5% significance level, but at the 10% significance level, the variable CSR has significant positive effect to LDR. CSR does not affect the variable CAR and NPL.
PENGARUH SIKAP PUSTAKAWAN TERHADAP TINGKAT KUNJUNGAN SISWA DI PERPUSTAKAAN SMA N 7 SEMARANG Mutmainah, Siti; Husna, Jazimatul
Jurnal Ilmu Perpustakaan Vol 5, No 1 (2016): JANUARI 2016
Publisher : Jurusan Ilmu Perpustakaan, Fakultas Ilmu Budaya, Universitas Diponegoro

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Abstract

 Penelitian ini berjudul ?Pengaruh Sikap Pustakawan terhadap Tingkat Kunjungan Siswa di Perpustakaan SMA Negeri 7 Semarang?. Penelitian ini merupakan penelitian deskriptif kuantitatif. Metode pengumpulan data yang digunakan adalah observasi dan angket. Angket disebarkan kepada 10% jumlah populasi, yaitu sebanyak 75. Penghitungan data dalam penelitian ini digunakan aplikasi bantu SPSS 21. Tujuan penelitian ini yaitu untuk mengetahui seberapa besar pengaruh sikap pustakawan terhadap tingkat kunjungan siswa di SMA Negeri 7 Semarang. Hasil penelitian menjelaskan bahwa: Sikap pustakawan mempunyai pengaruh terhadap  tingkat kunjungan siswa. Hal ini ditunjukkan dengan beberapa aspek seperti sikap ramah pustakawan, pustakawan memahami pengguna perpustakaan, pemenuhan kebutuhan siswa dan sikap pustakawan menjadi alasan siswa berkunjung ke perpustakaan yang dapat memberikan kontribusi sebesar 38%. Dari analisis statistik dapat diketahui bahwa sikap pustakawan (variabel X) terhadap tingkat kunjungan siswa (variabel Y) dapat diperoleh melalui persamaan Y?=0,634+1,061. Hasil pengujian hipotesis menunjukkan bahwa sikap pustakawan berpengaruh positif dan signifikan terhadap tingkat kunjungan siswa. Hal ini terbukti dari hasil hipotesis yang menunjukkan bahwa thitung= 6,684 dan ttabel = 0,1000. Dari hasil tersebut thitung lebih besar dari ttabel. Dengan demikian dapat disimpulkan bahwa H0 ditolak dan H1 diterima, yang artinya ada pengaruh yang signifikan antara variabel sikap pustakawan dengan variabel tingkat kunjungan siswa.
FAKTOR-FAKTOR NON KEUANGAN YANG MEMPENGARUHI DIKELUARKANNYA OPINI GOING CONCERN Adi Yudhanto, Anggoro; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the influence of auditor reputation, audit tenure, disclosure and opinionshopping to the auditors going concern opinion. Hypothesis (1) auditor reputation positively effect onthe provision by the auditors going concern opinion. (2) audit tenure positively effect on the provisionby the auditors going concern opinion. (3) disclosure positively effect on the provision by the auditorsgoing concern opinion. (4) opinion shopping positively effect on the provision by the auditors goingconcern opinion. Sample of this research used 75 manufacturing companies sample listed onIndonesian Stock Exchange (IDX) between 2008 to 2010. Samples was obtained by purposivesampling. Data were analyzed by logistic regression analysis. The results showed that audit tenure,disclosure and opinion shopping affect the provision by the auditor's going concern opinion. Whereasauditor reputation has no effect on the provision by the auditors going concern opinion.
ANALISIS PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP INSTITUTIONAL OWNERSHIP Hanggarwati, Konny; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study examined the influence of CSR disclosure to Institutional ownership. Institutional ownership is the ownership owned by institution or agencies. CSR disclosure in this study consists of four dimensions, namely the dimensions of employees relation, community involvement, products and environments.This study used the multiple linear regression analysis. The multiple linear regression analysis used to examined the effect of CSRD dimensions of employee relation, community involvement, product and environment on the Institutional Ownership. The sample is annual report high-profile companies listed on the Indonesia Stock Exchange in 2010-2011.The result in this study indicate that overall of CSR disclosure has a positive and significant impact to the Institutional Ownership. CSR disclosure dimensions of employee relation also has a positif and significant impact to the Institutional Ownership. However, CSR disclosure dimensions of community involvement, product and environment have a positif impact but not significant.
ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA Dwi Jayanti, Arum; Mutmainah, Siti
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

As an increased awareness of a global issue regarding the environmental impact of business activity; this study aims to examine the relationship among stakeholder pressures, environmental management accounting use, strategy, and innovation. This study is performed by conducting the survey to management accountants and environmental managers of companies in Indonesia. The convenience sampling technique was used and resulted in 34% response rate. The hypothesis testing was conducted by using Structural Equation Modeling (SEM) with SmartPLS 2.0 software. The results are: (1) the stakeholder pressures have a positive effect on EMA use, (2) the prospector strategy has no positive effect on EMA use, (3) EMA use has a positive effect on process innovation, but not with product innovation, (4) the prospector strategy has a positive effect on process innovation as well as on product innovation.
ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA Jayanti, Arum Dwi; Mutmainah, Siti
JURNAL AKUNTANSI DAN AUDITING Volume 13, Nomor 1, Tahun 2016
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.955 KB) | DOI: 10.14710/jaa.13.1.37-60

Abstract

As an increased awareness of a global issue regarding the environmental impact of business activity; this study aims to examine the relationship among stakeholder pressures, environmental management accounting use, strategy, and innovation. This study is performed by conducting the survey to management accountants and environmental managers of companies in Indonesia. The convenience sampling technique was used and resulted in 34% response rate. The hypothesis testing was conducted by using Structural Equation Modeling (SEM) with SmartPLS 2.0 software. The results are: (1) the stakeholder pressures have a positive effect on EMA use, (2) the prospector strategy has no positive effect on EMA use, (3) EMA use has a positive effect on process innovation, but not with product innovation, (4) the prospector strategy has a positive effect on process innovation as well as on product innovation
TATA KELOLA DAN RISIKO BANK SYARIAH DI INDONESIA PERIODE 2008-2016 Mutmainah, Siti
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 2, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.289 KB) | DOI: 10.14710/jaa.14.2.172-194

Abstract

This study investigates the effect of corporate governance on Islamic bank?s risk in Indonesia during 2008-2016. The bank?s governance consists of board of commissioner (including risk control committe and audit committee), management, and sharia supervisory board. Because of the existence of these boards is a mandatory, hence this research focus on the amount of members and meetings in each board and committee. Results show that the amount of meetings held by management and risk control committee negatively influence the financing risk. This research implies the Islamic banks to strenghten their governance to control their banks? risk. This research also recommends Central Bank and National Sharia Board to be more effective in performing its supervisory function.