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Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani
Published by Universitas Gunung Rinjani
ISSN : 24423416     EISSN : 27146049     DOI : -
Core Subject : Religion, Humanities, Science, Education, Agriculture, Art, Social, Engineering,
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences
Jurnal Ilmiah Rinjani diterbitkan mulai tahun 2015 dengan frekuensi 2 kali setahun, yaitu bulan Januari dan Juli oleh Lembaga Penelitian dan Pengabdian pada Masyarakat (LPPM), Universitas Gunung Rinjani, berisi hasil penelitian dan ulasan ilmiah dalam bidang ilmu-ilmu sosial, hukum, agribisnis, perikanan, pendidikan dan humaniora
Arjuna Subject : Umum - Umum
Articles 47 Documents
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ANALISIS PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, EARNINGS PER SHARE, KUALITAS AUDIT, OPINI AUDIT, DAN AUDIT DELAY TERHADAP TIMELINESS ABSOLUT RIIL DAN ABSOLUT SETELAH PENGAUDITAN PUBLIKASI LAPORAN KEUANGAN: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013 Suparlan, Suparlan, SE., M.Sc.A
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 2 No. 2 (2015): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

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Abstract

The purpose of this study was to investigate the effect of firm size, leverage, profitability, earnings per share, quality audit, audit opinion and audit delay to thetimeliness of absolute real and absolute after the publication of auditing financial statements. This study used 72 companies that reported financial statements have been audited, the selection of the sample using porpusive sampling from 2011 through 2013 all companies listed on the Indonesia Stock Exchange. The results showed that the dependent variable is the real absolute timeliness in which the test statistic F sig 0.000 and 0.475, the adjuated R square regression model 1 is feasible in showing the relationship only between the dependent variable and variable indepednden. And this study shows audit delay affects the real absolute timeliness. This study shows that the absolute timeliness dependent variable after the publication of auditing the financial statements which are statistical test F has sig 0.000 and 0.284, the adjusted R-square regression model 2 is feasible in showing the relationship between the dependent variable and variable indepednden. The results showed profitability and Audit affect the timeliness absolute delay after the publication of auditing financial statements.
ANALISIS KINERJA KEUANGAN SEBAGAI ALAT PENENTUAN PERINGKAT BANK PADA KANTOR CABANG PD BPR NTB LOMBOK TIMUR Suparlan, Suparlan, SE., M.Sc.A; MUH. KARYADI
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 3 No. 1 (2016): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

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Abstract

This study aimed to analyze the financial performance and do peringkatan Branch PD BPR East Lombok NTB to make use of financial ratios ROA, ROA,LDR, NIM, NPL. The sampling technique in a study conducted with a saturated sampling technique so that all branch offices PD BPR East Lombok NTB into the sample yakitu Branch Office Dasan Lekong, Sambalia, Lombok, Paok cut, Aikmel, Kota Raja and Montong Betok. The data used in the data years 2010-2012 were calculated using financial ratios ROA, ROA, LDR, NIM, NPL. Each of these financial ratios given the weight of each 20%, after weighting is given then it will do the ranking. The rating in 2010 put in order from the highest position of Branch Office Dasan Lekong, King City, Lombok, Sambalia, Montong Betok, Paok cut and Aikmel. In the year 011 put in sequence from the highest position of Branch Office Dasan Lekong, Sambalia, Lombok, Aikmel, Montong Betok, Paok cut and King City. In 2011 puts in sequence from the highest position of Branch Office Paok cut, Lombok, Sambalia, Dasan Lekong, Aikmel, Montong Betok and King City. Cumulatively for the whole of the period 2010-2012 sequentially placing the highest position of Branch Office Dasan Lekong, Sambalia, Lombok, Paok cut, Aikmel, Kota Raja and Montong Betok.
ANALISIS FAKTOR-FAKTOR FUNDAMENTAL PERUSAHAAN YANG MEMPENGARUHI TENURE AUDITOR: Studi Empiris pada Perusahaan Bank, Pembiayaan, Asuransi dan Efek di Bursa Efek Indonesia tahun 2005-2014 Suparlan, Suparlan, SE., M.Sc.A
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 5 No. 1 (2017): Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

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Abstract

This study aimed to get empirical evidence of firm characteristics influence on AUDITORTENURE. Corporatre governance which are essential parts that run the company. The dataused in this research is secondary data using population Non-banking company, CreditAgencies Other Than Banks, Securities, Insurance and investment according to theclassification of Indonesian Capital Market Directory (ICMD) listed on the Stock Exchange. Inthis study using purposive sampling using sampling. Furthermore, in order to test thehypothesis, this study took a sample pairs (matched-pairs sample) among the companies thatchanged the company KAP KAP is not changed. Total sample of this study using the 450companies with details of changed KAP 225 and 225 do not change KAP. The results of thisstudy found that public ownership, Share growth and the size of the company has astatistically significant relationship with Wald greater than the value of ? of 5% which meansthat affect the probability of companies do change KAP. But the size of the company has theopposite direction to the hypothesis of the study, so it is not able to support the hypothesis.Meanwhile, institutional ownership, the number of commissioners and leverage does not giveeffect to the company to change KAP
PENGARUH MINAT MENJADI GURU TERHADAP HASIL BELAJAR MAHASISWA PADA PROGRAM STUDI PENDIDIKAN AKUNTANSI ANGKATAN TAHUN 2014 DAN 2015 UNIVERSITAS GUNUNG RINJANI (UGR) admin, admin; MURAH
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 5 No. 1 (2017): Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

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Abstract

The purpose of this study is to determine the influence of Interest Being Teachers onStudents Learning Outcomes In Accounting Education Studies Program Force Year 2014 and 2015 University of Mount Rinjani (UGR). The type of research used in this study is ex-post facto. According to Sukardi (2013: 165), ex-post facto research is a study in which free variables have occurred or existed before and can not be manipulated when the observationof the dependent variable is initiated. While the method used is quantitative descriptivemethod which means research trying to describe a phenomenon of events and events at thepresent time and reveal data that has been going without manipulating other variableswithout affecting the dependent variable. Based on the results of the study can be knownaverage student learning outcomes of accounting education courses both teacher trainingprograms and accountability skill both average. While students who are interested inbecoming a bigger teacher than students who are not interested in becoming a teacher. Fromthe results of hypothesis testing, it turns out Ho is rejected first tested with prerequisite test sothat it can be continued to diregresi.Ini means the interest to be a teacher significantlyinfluence the student learning outcomes.
PERLINDUNGAN HUKUM BAGI PEMEGANG HAK ATAS TANAH DALAM PEMBEBASAN TANAH UNTUK KEPENTINGAN UMUM admin, admin; LALU MUHAMAMAD FAISAL
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 5 No. 1 (2017): Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

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Abstract

This research aimed at describing the juridical based (essentially) to the protection of law theland right owner; juridical requirements of classification of land right as the basis of arising theland right; and factors affect the upaya protection of law to the owner of land right. This researchimplemented the descriptive analytic method to viewed from normative aspects. The datashowed that the society has less comprehension on the function of land certificate as the letterof land right since they do not get sufficient socialization on it. Concerning law and the JudgesAgreement of MA not clear stated based on the principles, bases, and theoretical law on land,but strongly based on proofing the right of land only (certificate). Because of that the protectionof law to the owner of land right was not yet get the protection of law, though based on verse 60Agrarian State Minister Act Number 3 Year 1997 about law on the implementation ofGovernment Act Number 24 Year 1997 (f) states that the registration of land used someprevious requirements to get the land right are petuk Pajak Bumi/Landrente, girik, pipil, kekitirdan Verponding Indonesia before the Government Act Number 10 Year 1961 must beconcerned in front of the court.
Analisis Pengaruh Likuiditas, Profitabilitas dan Solvabilitas terhadap Audit Delay (Studi Kasus pada Perusahaan Sub Sektor Keramik, Porselin dan Kaca yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2012-2016) admin, admin
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 5 No. 2 (2017): Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, profitabilitas dansolvabilitas secara parsial dan simultan terhadap audit delay. Jenis penelitian yangdigunakan adalah penelitian kausal komparatif dimana antara variabel independen dandependen terdapat hubungan yang bersifat sebab akibat. Populasi dalam penelitian iniadalah seluruh perusahaan sub sektor keramik, porselin, dan kaca yang terdaftar di BursaEfek Indonesia tahun 2012-2016 yang berjumlah 6 perusahaan. Metode pemilihansampel dalam penelitian ini dengan menggunakan metode sampel jenuh (sensus).Hasil dari analisis penelitian ini menunjukkan hasil sebagai berikut:a. Likuiditas tidak berpengaruh signifikan terhadap audit delay pada perusahaan subsektor keramik, perselin dan kaca yang terdaftar di Bursa Efek Indonesia tahun 2012-2016.b. Profitabilitas berpengaruh negatif signifikan terhadap audit delay pada perusahaan subsektor keramik, perselin dan kaca yang terdaftar di Bursa Efek Indonesia tahun 2012-2016.c. Solvabilitas tidak berpengaruh signifikan terhadap audit delay pada perusahaansubsektor keramik, perselin dan kaca yang terdaftar di Bursa Efek Indonesia tahun2012-2016.d. Likuiditas, profitabilitas dan solvabilitas berpengaruh secara simultan terhadap auditdelay pada perusahaan subsektor keramik, perselin dan kaca yang terdaftar di BursaEfek Indonesia tahun 2012-2016.Kata Kunci : Likuiditas, Profitabilitas dan Solvabilitas ABSTRACT This study aims to determine the effect of liquidity, profitability and solvency partially andsimultaneously to audit delay. The type of research used is a comparative causal researchwhere between independent and dependent variables there is a causal relationship. Thepopulation in this research are all ceramic, porcelain and glass sub sector companieslisted in Indonesia Stock Exchange 2012-2016, amounting to 6 companies. Method ofsample selection in this research by using method of saturated sample (census).The results of this research analysis show the following results: a. Liquidity has no significant effect on audit delay on the ceramic, glass and glass sub-sector companies listed on Indonesia Stock Exchange 2012-2016. b. Profitability has a significant negative effect on audit delay on the ceramic, glass andglass sub-sector companies listed in Indonesia Stock Exchange 2012-2016.c. Solvency has no significant effect on the audit delay on the ceramic, glass and glasssubsectors listed in Indonesia Stock Exchange 2012-2016.d. Liquidity, profitability and solvency have simultaneous effect on audit delay on ceramic,glass and glass subsector company listed in Indonesia Stock Exchange 2012-2016.
MORPHOLOGICAL STUDY ON VERBAL INFLECTIONAL AND DERIVATIONAL PROCESS IN SASAK LANGUAGE Fikri, Zaenul
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 5 No. 2 (2017): Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

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Abstract

This study was meant to identify the affixes which occur thorough inflectional andderivational process in SLND and to identify the verbs which occur through zero derivation.This study deals with a qualitative research. The techniques were used to collect the datathrough observation, interview, and recording. The data were taken from native speaker ofNgeno ? Ngene dialect in Apitaik village. The obtained data were then analyzed throughdistributional method and equal method. It showed that there are eleven types of affixesdealing with inflectional process of verbal construction, as follows: three types in terms ofprefixes (e.g. {N-}, {ta-},{be-}), two types in terms of suffixes (e.g.{-a?}, {-in}), and six typesin terms of circumfixes (e.g. {N-a?}, {ta - a?}, {N-in}. {ta-in}, {be-an}, {ke-an}). In addition,There are seven types of affixes which occur through derivational process such as {N-},{be-}, {-a?}, {-in}, {ta-a?}, {ta-in} and {N-a?}. Lastly, it is also found that there was achanging process of word class catergoy (e.g. Noun ? Verb) without adding particularaffixes categorized as a zero derivation.
ANALISIS PENGARUH STRUKTUR ASET DAN KEBIJAKAN DEVIDEN TERHADAP NILAI PERUSAHAAN (Study Pada Perusahaan property Yang Terdaptar di Bursa Efek Indonesia( BEI)Tahun 2013-2015) Murah
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 5 No. 2 (2017): Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

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Abstract

This research is intended to test the variables indevenden (Asset Structure and Dividend Policy)which is expected to affect the dependent variable (Corporate Value) either partially orsimultaneously. To know how big influence of asset structure and dividend policy to companyvalue, hence in use statistic analysis tool that is SPSS 20. Technique analyze data that use isdoubled linear regression. While to test the formulation of hypothesis in use Test f and Test t.The population of this study is a property company listed in Indonesia Stock Exchange (BEI)period of 2012-2015 as much as 45. Samples are in use as much as 7 which is obtained bypurposive sampling technique. The data used is secondary data. F test results show that theAsset Structure and the Dividend Policy have no effect simultaneously on firm value. This canbe proved by looking at F count> F table (1,127> 3,555) and significance level 0.881b <0.05.While t test (partial) asset structure and dividend policy do not partially influence to companyvalue. Where the significance level for the asse structure of 0.855 is greater than 0.05 and thevalue of t arithmetic equal to = 0.186 bigger than t table 2.10092. For dividend policy value ofsignificance equal to 0,505 smaller than 0,05 and t value 0,006 bigger than t table equal to2,10092.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN PERTUMBUHAN ASET TERHADAP PROFITABILITAS PERUSAHAAN (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2015) admin, admin; IHWANDI, LALU RIZAL
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 5 No. 2 (2017): Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

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Abstract

The purpose of this study to test the effect of disclosure of corporate social responsibility(CSR) and asset growth to profitability. This study was conducted using a sample of 10companies listed on the stock exchange in 2011-2015. Methods of sample selection usingpurposive sampling and analysis model used is multiple linear regression.The result of thisstudy indicate that the disclosure of corporate social responsibility (CSR) positive andsignificant impact on profitability. It can be seen from the positive coefficient of 0,178, with asignificance of 0,032 < than the significance level of 0,05. Asset growth and no significantpositive effect on profitability. It can be seen from the positive coefficient of 0,074, with asignificance of 0,249 > than the significance level 0,05. While the disclosure of corporatesocial responsibility (CSR) and the asset growth influence simultaneously (together) toprofitability. This is demonstrated by the significant F of 0,044 < of at significance level of 0,05.  
PENGARUH PERBEDAAN JENIS UMPAN TERHADAP HASIL TANGKAPAN IKAN SIDAT (ANGUILLA spp) DI KABUPATEN LOMBOK TIMUR admin, admin; SUBHAN, MOHAMMAD
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 5 No. 2 (2017): Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

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Abstract

The purpose of this research is to know the effect of different types of bait on eelcatches (Anguilla spp) in East Lombok Regency conducted in Lengkok River Basin(Labuhan Haji) by using three types of bait ie Frog (fejervarya cancrivora), Eel(Monopterus albus), Earthworm (lumbricus rubelus). The method used in thisresearch is experimental method. The results of eel catches (anguilla spp) during thestudy were 32 heads consisting of 2 types, namely the sidat kembang (anguillamarmorata) and the dog's eel (anguilla bicolor). Data analysis with F test shows thatat 1% test level, F value count> F table (10.43> 6.22), it means that difference of baittype influence to catch eel (anguilla spp). The BNT test shows that the Frog Feed(fejervarya cancrivora) is the most effective type of bait used in eel catching (anguillaspp).

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