Articles

POTENSI HASIL VARIETAS UNGGUL BARU PADI GOGO PADA LAHAN KERING MENUNJANG PENINGKATAN PRODUKSI BERAS NASIONAL DI KABUPATEN GARUT SUJITNO, ENDJANG; KURNIA, KURNIA
Agrotrop: Journal on Agriculture Science Vol 4 No 2 (2014)
Publisher : Fakultas Pertanian Universitas Udayana

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The Yield Potential of Superior Variety of ?Gogo? Paddy on The Dry Land in Garut Regency to Support an increase of Domestic Rice Production. Garut regency has the potential dry land with an area of 34.043 ha planting or 15.42% of the acreage of upland rice in West Java. Development of upland rice, especially in dry land can provide a significant contribution to the improvement of the national rice production if managed properly. However, most of dryland farmers, still use a local varieties in upland rice cultivation, so that the production is still low. The use of new varieties of upland rice as a potential solution to solve the problems. To view the suitability of some new high yielding rice varieties in Garut Regency, has implemented a review of some new varieties of upland rice include Situ Patenggang, Inpago 5, Towuti, and Situ Bagendit. The research method used was a randomized block design with 4 treatments and 7 replications. The study was conducted in 2010-2011 on dry season from December 2010 until March 2011. The results showed that all varieties has the potential to be developed in Garut regency. The productivity showed of each variety were Situ Patenggang 3.83 t/ha, Inpago 5 3.72 t/ha, Situ Bagendit 3.08 t/ha and Towuti 3.01 t/ha. The farming analysis showed that the R/C value of each variety were Situ Patenggang 2.35, Inpago 5 2.28, Situ Bagendit 1.89, and Towuti 1.85.
PERBEDAAN PERSEPSI TENTANG KARIER DI KANTOR AKUNTAN PUBLIK ANTARA MAHASISWA DAN STAF KANTOR AKUNTAN PUBLIK Kurnia, Kurnia
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13, No 2 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2009.v13.i2.294

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The objective of this study is to examine the perception differences about a career in accounting firms between students and staffs in public accounting. It was hypothesized that there was a significant difference between student expectations about career in accounting firms and the experiences of CPA firm professionals. The survey was conducted to collect information on the differences between the job expectations of accounting students and the actual work experiences of accounting staff. To evaluate the differences between the two groups, t-tests was performed.The results indicate few significant differences between accounting students and accountant staff’ perceptions. Students expectations were higher than accountants staff experiences for almost every questions. These differences between expectations and experiences may cause employee dissatisfaction, increased turnover rate or the loss of quality people in the accounting profession. Some approaches could be taken to eliminate at least some of the differences between student perceptions and accountant staff experiences. One approach would be communicated more accurately to students the realities of the current public accounting environment. The other approach would begin changing the public accounting environment in ways that can attract the best and brightest students to chose accounting profession.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN OPINI AUDITOR TERHADAP AUDIT DELAY Armansyah, Fendi; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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The purpose of this research is to test the influence of firm size, profitability and auditor opinion to the audit delay. The samples are 34 property and real estate companies which are listed in Indonesia Stock Exchange in 2012-2014 periods. The sample collection technique has been done by using purposive sampling method. The data is the secondary data. Prerequisite analysis test which includes normality test, multicolinearity test, heteroscedaticity test and autocorrelation test has been conducted first before the data analysis. The data analysis is done by using multiple linear regressions analysis. The result of the research shows that firm size has significant influence to the audit delay. It indicates that firm size will have an influence to the speed of presenting financial statement to the public. Profitability does not have any influence to the audit delay. It indicates that the ability of the company to generate profit does not have any significant influence to the time period of the delivery of audited financial statement. The auditor opinion has significant influence to the audit delay. It indicates that when the opinion which has been received by the company is getting worse, the audited financial statement will be long to be published.Keywords: firm size, profitability, auditor opinion, audit delay
PENGARUH RISIKO, PROFITABILITAS, KEBIJAKAN DIVIDEN, UKURAN, DAN LIKUIDITAS BANK TERHADAP CAPITAL BUFFER Andiani, Legri; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to examine the influence of risk, profitability, dividend policy, bank size, and bankliquidity the capital buffer rates of commercial conventional banks which are listed in Indonesia Stock Exchange(IDX). The samples have been obtained by using purposive sampling method with certain criteria and 19commercial conventional banks which are listed in Indonesia Stock Exchange in 2012-2015 periods have beenselected as samples. The data analysis techniques has been done by using multiple regression analysis and thedependent variable is capital buffer and the independent variables are Non Performing Loan (NPL), Return onEquity (ROE), Dividen Payout Ratio (DPR), Bank Size, and Loan to Deposit Ratio (LDR) by using SPSS. Theresult of the research indicate that partial Return on Equity (ROE) give negative influence to the Capital Bufferwith its regression -0.162. Meanwhile, Non Performing Loan (NPL), Dividend Payout Ratio (DPR), Bank Size,and Loan to Deposit Ratio (LDR) does not give any influence to the Capital Buffer.Keywords: Capital buffer, NPL, ROE, DPR, bank size, LDR
Bahan Standar Internal dengan Matriks Stream Sediments dari Sungai Berair Payau dan Tawar di Daerah Pangandaran dan Sekitarnya Irzon, Ronaldo; Kurnia, Kurnia
Jurnal Geologi dan Sumberdaya Mineral Vol 16, No 2 (2015): Jurnal Geologi dan Sumberdaya Mineral
Publisher : Pusat Survei Geologi

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Bahan standar merupakan persyaratan mutlak untuk memvalidasi sebuah pengukuran. Dibutuhkan biaya besar dalam pengajuan bahan standar berskala certified reference material, oleh karena itu pembuatan materi acuan standar intern dapat menjadi jalan keluar. Sebagai sarana pengujian di lingkungan Pusat Survei Geologi, Laboratorium Geologi harus dapat menyelaraskan fungsinya dengan kebutuhan riset ilmu kebumian di Indonesia. Beberapa tahun sebelumnya tiga bahan standar dengan matriks stream sediment telah dihasilkan. Walaupun sama-sama dari matriks stream sediment, penelitian ini berbeda pada jenis air dimana contoh diambil. Dua dari contoh diambil dari lingkungan air payau, sedangkan satu lainnya dari lingkungan air tawar di sekitar Pangandaran, Jawa Barat. Perangkat Atomic Absorbance Spectrometry dan X-Ray Flourescence dimanfaatkan untuk mengukur kandungan elemen maupun oksida pada contoh bakal standar yang telah melalui proses hingga menjadi banyak split. Perhitungan statistika diaplikasikan untuk mengetahui tingkat homogenitas contoh maupun menetapkan nilai acuan. Uji variansi satu arah berakurasi 95% menyimpulkan bahwa dua contoh dapat dikategorikan homogen dan satu lainnya homogen sempurna. Atas dasar besaran koefisien variansi <5%, lima elemen hasil analisis AAS dan delapan oksida utama hasil analisis XRF dapat dijadikan nilai acuan.Kata kunci - air payau, air tawar, bahan standar internal, stream sediment.
DIVERSIFIKASI PRODUK AREN DALAM RANGKA PENINGKATAN NILAI TAMBAH GULA AREN SEBAGAI PRODUK UNGGULAN DAERAH KABUPATEN LEBONG Reswita, Reswita; Utama, Satria Putra; Kurnia, Kurnia; Dewi, Helina; Efendi, Zulman
DHARMA RAFLESIA Vol 13, No 2 (2015): DESEMBER
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (728.549 KB) | DOI: 10.33369/dr.v13i2.4250

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PPM IbW activity program is done to transfer technology to enhance the knowledge andskills of the society in increased production, increased value added and diversified products of sugar palm processing into a market-oriented product with stable development and small industries with sugar palm based in Lebong Regency. The general objective of this activity is to improve  the  knowledge  and skills of  palm sugar  farmers  in  terms of  increased production, increased value added and diversified products of sugar palm processing into a market-oriented product so as to increase farmers' income. IbW implementation method is a method of PALS (participatory action learning system) which is based on 3 (three) phases of activity, namely (1) the stage of awareness, (2) the stage of participating / scaffolding, and (3) the stage of institutionalization. The results of this activity in the first year are: 1) Availability of seedlings palm plants, 2) Establishment of joint venture group, 3) improvement of  knowledge of craftsmen about industry integration of refined palm sugar from upstream to downstream, 4) improvement of understanding of refined palm sugar craftsmen about health production and hygiene products so as to increase the added value and income, 5) the availability of refined palm sugar maker tools, 6) improvement of the skills of the sugar producers in making refined palm sugar, 7) the availability of machines for packaging, 8) improvement of the knowledge and skills of craftsmen in designing the package, 9 ) Improvement of knowledge and skills in analyzing the results of operations and arranging financial reports, 10) productive economic empowerment for refined sugar palm craftswomen through the creation of market-oriented food products by using palm sugar as a substitute for sugar cane, 11) The formation of product marketing via the internet blogspot. While the activities carried out in the second year are: 1) Technical Assistance of palm seedlings planting, 2) Advanced assistance in palm sugar making, 3) The supply of palm sugar and coffee mixing machine, 4) Training of palm coffee making, 5) Training of Designing package and brand of palm coffee, 6) The assistance in handling business license,7) Market/Consumer research (organoleptic test), 8) Training and scaffolding of FeasibilityAnalysis palm coffee business, 9) Products promotion through seminars, exhibitions and competitions. 11) Mentoring supervision and control of safety and health of the housing food products. The results of activities in the Year II (2015) are: 1) Refined Palm Sugar with the  label and the new packaging, 2) Palm sugar coffee products, 3) Packaging Design and brand of palm sugar coffee, 4) Business license assistance, 5) Market research/consumer (organoleptic test), 6) Improvement the knowledge and craftsmen skills in analyzing of business feasibility palm sugar coffee, 7) Promote products through exhibitions, 8) Improvement the knowledge of craftsmen by supervision and control of the safety and health of home-cooked foods. Keywords: Palm sugar, Products diversification, refined palm sugar, palm sugar coffee. 
PENGARUH UKURAN DEWAN KOMISARIS, GENDER DIVERSITY PADA DEWAN, DAN KUALITAS AUDITOR EKSTERNAL TERHADAP AGRESIVITAS PAJAK (STUDI PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017) Ambarsari, Desi; Pratomo, Dudi; Kurnia, Kurnia
Kompartemen: Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.2, September 2019
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v17i2.3809

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This study aims to analyze board of commissioner size, gender diversity in boards, external auditor quality, and tax aggressiveness on property and real estate sector companies listed in Indonesia Stock Exchange (IDX) in the period of 2013-2017. In addition, to analyze the effect simultaneously and partially between board of commissioner size, gender diversity in boards, and external auditor quality against tax aggressiveness in property and real estate sector companies listed in Indonesia Stock Exchange (IDX) in the period of 2013-2017.The analytical method used is descriptive statistical test and panel data regression analysis using Eviews version 10. The technique of selecting the sample used is purposive sampling and obtained 28 property and real estate companies with a period of research for five years in 2013-2017 so obtained 140 units sample in this research.The results of this study also show that simultaneously the Board of Commissioners Size, Gender Diversity on the Board, and the Quality of External Auditors influence Tax Aggressiveness in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. Partially Gender Diversity on the Board has a negative effect on Tax Aggressiveness, while Board of Commissioners Size and External Auditor Quality have no effect.Keywords: Tax Aggressiveness, Board of Commissioner Size, Gender Diversity in Boards, External Auditor Quality
KEJADIAN LEPTOSPIROSIS PADA ANJING DI DAERAH ISTIMEWA YOGYAKARTA (CASE OF CANINE LEPTOSPIROSIS IN THE CITY OF YOGYAKARTA) Mulyani, Guntari Titik; Hartati, Sri; Santoso, Yuli; Kurnia, Kurnia; Pramono, Agung Budi; Wirapratiwi, Dyah Kunti
Jurnal Veteriner Vol 18 No 3 (2017)
Publisher : Faculty of Veterinary Medicine, Udayana University and Published in collaboration with the Indonesia Veterinarian Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19087/jveteriner.2017.18.3.403

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Leptospirosis is a zoonotic disease, which is caused by Leptospira interrogans. The incidence of leptospirosis in dogs varies according to region and season, and is considered as emerging infectious diseases in humans. Clinical symptoms of leptospirosis in dogs vary greatly, some dogs are asymptomatic, with mild symptoms, and others progress to severe illness until death. The study aims to determine cases of canine leptospirosis in Yogyakarta, and identify the serovar that infect them. A total of 20 dogs without symptoms, with mild symptoms, to severe symptoms of leptospirosis were collected their serum and further tested using Microscopic Agglutination Test (MAT) conducted at the Center for Veterinary Research (BBLitvet) Bogor. History of vaccination is recorded as a consideration in interpreting the MAT results. The results showed that three out of the 20 samples were positive leptospirosis. Of the three positive samples, one was identified as serovar bataviae, another one as serovar bataviae and tarrasovi, and the last as serovar bataviae, tarrasovi, ichterohaemorrhagiae, canicola, celledoni, pyrogenes, cynopteri, and rachmati, respectively. The three dogs with leptospirosis showed similar clinical symptoms i.e. Anorexia, lethargy, and fever. It can be concluded that there are cases of canine leptospirosis in Yogyakarta which is predominantly caused by Leptospira interrogans serovar bataviae. ABSTRAK Leptospirosis adalah penyakit zoonosis, yang disebabkan oleh Leptospira interrogans. Kejadian leptospirosis pada anjing bervariasi menurut wilayah dan musim, dan dianggap sebagai penyakit menular yang muncul pada manusia. Gejala klinis leptospirosis pada anjing sangat bervariasi, beberapa anjing tanpa menunjukkan gejala, dengan gejala ringan, dan yang lain melanjut menjadi penyakit yang parah sampai kematian. Penelitian ini bertujuan untuk mengetahui kasus leptospirosis pada anjing di Propinsi Daerah Istimewa Yogyakarta, dan mengidentifikasi serovar yang menginfeksinya. Sebanyak 20 ekor anjing tanpa gejala, dengan gejala ringan, sampai gejala parah leptospirosis diambil serumnya guna pemeriksaan Microscopic Agglutination Test (MAT) yang dilaksanakan di Balai Besar Penelitian Veteriner (BBLitvet), Bogor. Sejarah vaksinasi dicatat sebagai bahan pertimbangan dalam menginterpretasi hasil pemeriksaan MAT. Hasil penelitian menunjukkan bahwa tiga dari 20 sampel positif leptospirosis. Satu sampel positif terhadap serovar Bataviae, satu sampel positif terhadap serovar Bataviae dan Tarrasovi, dan satu sampel lagi positif terhadap serovar Bataviae, Tarrasovi, Ichterohaemorrhagiae, Canicola, Celledoni, Pyrogenes, Cynopteri, dan Rachmati. Anjing yang positif leptospirosis menunjukkan gejala klinis yang sama berupa anoreksia, kelemahan, dan demam. Dari hasil penelitian ini dapat disimpulkan bahwa terdapat kasus leptospirosis pada anjing di Yogyakarta yang penyebabnya dominan oleh Leptospira interrogans serovar Bataviae.
PEMETAAN DAERAH PENANGKAPAN IKAN PELAGIS KECIL DI PERAIRAN UTARA ACEH Kurnia, Kurnia; Purnawan, Syahrul; Rizwan, Thaib
Jurnal Ilmiah Mahasiswa Kelautan Perikanan Unsyiah Vol 1, No 2 (2016): Agustus 2016
Publisher : Universitas Syiah Kuala

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The objective of this study was to evaluate the distribution of small pelagic fish in northern Aceh water. The study was conducted on March, 2016 by using the systemtic questionnaire method. The correspondent were collected from the native fisherman along fisheries post of Lampulo, Krueng Raya, and Lhok Seudu. The collected data was then processed to obtrain the thematic maps. The result showed that the caught here categorized into six species, and predominantly by Decapterus ruselli. The waters among Sumatera and Weh Island have the highest amount of caught fish, ini which correlated to the lower temperature in those areas.  Penelitian ini bertujuan untuk melihat sebaran daerah penangkapan ikan pelagis kecil di Perairan Utara Aceh.Penelitian dilakukan pada Maret 2016 dengan menggunakan metode kuesioner.Koresponden dari penelitian ini dikumpulkan dari nelayan yang berasal Pelabuhan Perikanan (PP) Lampulo, Krueng Raya, dan Lhok Seudu.Data yang terkumpulakan di olah kembali dengan peta tematik. Dari hasil penelitian ini menujukkan di Perairan Utara Aceh memiliki enam jenis spesies yang berbeda dan ikan layang deles (Decapterus ruselli) memiliki hasil tangkapan terbanyak di Perairan Utara Aceh. Batas perairan Sumatra dan Pulau Weh memiliki hasil tangkapan yang paling banyak tertangkap.Ikan pelagis kecil sanggat menyukai suhu yang lebih rendah. 
PENGARUH DESIAN ORGANISASIONAL DAN LOCUS OF CONTROL TERHADAP PERILAKU MANIPULATIF DALAM MENETAPKAN HARGA TRANSFER Kurnia, Kurnia
Jurnal Akuntansi dan Auditing Indonesia Vol 6, No 1 (2002)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

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The objective of this study is to investigate the effect of organizational design and locus of control on the manipulative behavior in transfer pricing. Using a justice theory, it was hypothesized that organizational design has a significant effect on the intensity of manipulative behavior in negotiating transfer pricing. It was also hypothesized that the manipulative behavior intensity in negotiating transfer price would be higher for individuals whose locus of control is external than that of internal.The results show that organizational design has a statisticaly significant effect on the manipulative behavior. This is consistent with the findings of prior research that studied the effect of perceptual justice on the behaviors in an organization. The results also indicate that individual variabel (locus of control) can moderate the effect of situational factor (organizational design) on the intensity of manipulative behavior in negotiated transfer price. This finding serves as important evidence about the effect of individual trait (locus of control) on the manipulative behavior in transfer pricing. This result provides important evidence about the role of organizational factors and individual trait (locus of control) in setting the policy of effective transfer pricing.Keywords: Organizational Design, Locus of Control, Manipulative Behavior, and Transfer Pricing.
Co-Authors Achmad Mukti, Achmad Afsari, Afifa Dwi Nur Aini, Fifi Aprilia Nurul Alfasani, Rismada AMBARSARI, DESI Ambarsari, Desi Andiani, Legri Anjani, Fitri Aprilianti, Anti Azizah Ardabili, Ardabili Armansyah, Fendi Ayuni, Alfiyanti Devie Nor Bagus Sudjatmiko, Bagus Baharuddin Baharuddin Bustami, Yakobus Cahyaningsih Cahyaningsih Deli, Eka Putri Ismi Novita Dewi, Helina Dian Ariami Fanikmah, Dian Ariami Dudi Pratomo Dzil Ikram, Adli Elly Suryani, Elly Endjang Sujitno Ernani Lubis Ervita Megasari, Ervita Fachrizal, Ahmad FAHMI, LUTHFILLAH ZUL Ferdiansyah Ferdiansyah Funawati, Restu Guntari Titik Mulyani Gusmiaty Gusmiaty, Gusmiaty hafid, Haeruddin Hamdan Z. Abidin, Hamdan Handaka Handaka, Handaka Harisaputra, Dian Herawati, Faradina Eka Ika Rochmawati, Ika Ikhsan Budi Riharjo, Ikhsan Budi Imaniar, Fitrah Qulukhil Imtihanah Imtihanah, Imtihanah Indraswari, Citra Irawan Irawan Iskandar Zulkarnain Jemakmun, Jemakmun Joko Soebandrio, Joko Junifar, Nurdiansyah Khoiriyah, Faizatul Kinanza, Candra Kurniawan, Gevi Kusmeilia, Rifa Renia Linda, Wulan Mey Masruddin, Masruddin Midyarany, Desy Miftahul Fitria, Miftahul Mudrika Mudrika Mustaruddin Mustaruddin Nahadi Nahadi, Nahadi Novieyanti, Ira Ayu Novitasari, Ferraria Nugraha, Muhamad Kemal Nur Faridah, Nur Nur, Suhaebah Nurizza Arsyi Isnaini, Nurizza Arsyi Oktaviana Dian Charendra, Oktaviana Dian Parhan, Ian Permatasari, Bella Ayu Pramono, Agung Budi Pratiwi, Saesar Ayu Purnama Sendjadja, Purnama Purnomo, Agung Budi Purpitasari, Puput Putri, Yuni Murdiana Qurrotu A’yun, Qurrotu R Irzon, R Rachma Djazilah, Rachma Ramadhani, Winda Sangata Ramadisu Mafra, Ramadisu Refdilzon Yasra, Refdilzon Reswita Reswita, Reswita Rhonal Ramadhan, Rhonal Riani, Yuliana Yunensia Ridlo, Mukhlisur Rizky Yuniar Rosalina, Rizky Yuniar Ronaldo Irzon Sabrina, Tania Santoso, Yuli Sari, Defi Ulan Sari, Felia Arienza Satria Putra Utama Sendjaja, Purnama SITI HALIMAH LAREKENG, SITI HALIMAH Slamet Raharjo Sri Hartati Sule, Ernie Tisnawati Supiandi, Markus Iyus Sutjipto Ngumar, Sutjipto Syahrul Purnawan Syarifah, Atika Noor Thaib Rizwan, Thaib Tommy Handoko Triyanto, Dedik Nur Tuny, Margaretha Tabita Umi Aniswatur Roudtul Jannah, Umi Aniswatur Roudtul Vera Methalina Afma, Vera Methalina Vina Mariana Vina Rosella, Vina Widodo, Putry Meilinda Rahayu Wirapratiwi, Dyah Kunti Yessy Susanti, Yessy Yudowati, Siska Yudowati, Siska Priyandani Zia, Isykarima Khaleda Zulman Efendi