Browsing by Author "Lasniroha, Tetty"
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- ItemANGGARAN SEBAGAI PERANGKAT UTAMA DALAM PERENCANAAN PENGAWASAN DAN PEMBUATAN KEPUTUSAN PADA SETIAP ORGANISASI(FOKUS : Jurnal Akuntansi dan Manajemen Fakultas Ekonomi, Volume 3, No.4, 2002-05) Lasniroha, Tetty-
- ItemCORPORATE SOCIAL RESPONSIBILTY (CSR) IN INDONESIA TAX REGULATIONS(CPSSOFT, 2010-02-23) Sari, Diana; Lasniroha, TettyCorporate Social Responsibility is company moral responsibility to society. Corporate Social Responsibility is company moral responsibility to society. Responsibility moral to society of where company runs its activity. Moral responsibility to society of where company runs its activity. Corporate not only should concern about their achievement on profit, but also concern about their responsibility to their people and environment. CSR is the program that provide a lot of contributions in solving social problems in job opportunities, health, education, economy and the environment. Furthermore, the have to obey the rules and regulations set by government. The different types of social responsibility programs need different treatment of their taxation. Corporate should not only concern about their achievement on profits, but also concern about their responsibility to their people and environment. CSR is the program that provide a lot of contributions in solving social problems in job opportunities, health, education, economy and the environment. Furthermore, the have to obey the rules and regulations set by government. The different types of social responsibility programs need different treatment of their taxation. This paper described the various types of CSR program and its treatments according to tax regulation in Indonesia This paper described the various types of CSR programs and its treatments according to tax regulations in Indonesia
- ItemDIRECTION OF VOCATIONAL ACCOUNTING EDUCATION AT WIDYATAMA UNIVERSITY(Conference On Professional Development In Education (PDE2014), Widyatama University Indonesia, Open University Indonesia and Open University Malaysia, 2014-06-11) Rima Rachmawati, Rima Rachmawati; Lasniroha, TettyThe development of a country should be supported by a good level of education. Problems of Indonesia in the field of education is still little specialization on vocational education, they choose the path of more theoretical, this can be seen from the data in 2009 that vocational students in Indonesia 17.2% for a small number of developing countries. While the Strategic Plan for Higher Education, Department of Education in 2015 to target the ratio of the number of vocational students: undergraduate is 30:70. Therefore, the number of vocational students at this time should be increased by implementing education that focuses on preparing graduates to apply their expertise. University Widyatama provide vocational education diploma in accounting with the travel with the load 110 Semester Credit Units. Decreased interest in the study of accounting diploma program at the University Widyatama with the data of 2009 the ratio of the number of applicant’s vocation: 16:84 bachelors are always a challenge to find out the problems and solutions. Lack of relevance of the education system that is applied to the needs of the industry (the user), it is proved by the weak labor absorption in the region of West Java according to the Central Statistics Agency (BPS) that the number of unemployment during the one-year period from 2013 to 2014 an increase in the number of unemployed where as many as 1,833,643 people in 2013, while in 2014 as many as 1,843,591, meaning that the increase in the number of unemployed as many as 9948 people. Vocational education is designed to develop the skills, abilities, understanding, behavior and habits are expected to minimize the number of unemployed.
- ItemTHE EFFECT OF SATISFACTORY QUALITY SERVICES USING THE LIBRARY WIDYATAMA UNIVERSITY(Conference On Professional Development In Education (PDE2014), Widyatama University Indonesia, Open University Indonesia and Open University Malaysia, 2014-06-11) Lasniroha, Tetty; Hodijah, CucuThis study aims to determine the quality of service to the library of the University Student Satisfaction uses Widyatama. Two variables were analyzed, namely service quality and student satisfaction. This research method is descriptive explanatory that explain and describe the truth of a hypothesis. To describe the research data used descriptive statistics, while the independent variables to determine the effect of the bound variable regression analysis were used. Overall, the variables were measured using a Likert scale units. The analysis showed adjusted R square value is equal to 0.610. It shows that 61% of student satisfaction can be explained by the quality of service (dimensions reliability, responsiveness, assurance, empathy, and direct evidence); while the remaining 39% is a free variable that is not explained by other research. Service quality is significantly positively related to customer satisfaction, in which the regression coefficient b11 = 1.090 and p-value <0.05, thereby explained that service quality significantly influence customers' satisfaction in using the library Widyatama University at the 95% confidence level (α = 0.05) were calculated F value of 154.347 with a significance level of 0.000. This suggests that the quality of service (dimensions reliability, responsiveness, assurance, empathy, and direct evidence) is jointly significant effect on student satisfaction.
- ItemIDENTIFICATION OF ADVANCE COMODITIES USING INPUT-OUTPUT ANALYSIS: SOUTH KALIMANTAN PROVINCE CASE(The 5th IRSA International Institute Conference, Indonesian Regional Science Association (IRSA), Faculty of Economics and Business Udayana University, 2015-08-03) Hanim, Wasifah; Qamri, Ghulam Muhammad; Lasniroha, TettyIn the era of regional autonomy required to explore the economic potential in order to enhance regional economic growth. For the development of an economic sector in a region should be done, it would be more effective and efficient if it is based on the consideration of the relationships in all economic sectors in moving the economy as a whole. This study aims to identify the potential economic sectors in the province of South Kalimantan. The analytical method used is the analysis of backward linkages (backward linkage) and forward linkages (forward linkage). The data used are secondary data input-output table of 50 sectors of South Kalimantan province. Based on the analysis will be produced four classifications commodity that is known commodities that have forward and backward linkages high, commodity forward linkage has particularly high but lower backward linkages, commodities that have high backward linkages but low forward linkages, which has been linked to commodities forward and backward linkages low.
- ItemTHE IMPACT OF HUMAN CAPITAL ON ECONOMIC GROWTH “The Implication for Improving the Accessibility for Higher Education In Indonesia”(Universitas Widyatama, 2014-02-14) Hanum, Wasifah; Lasniroha, TettyThis paper empirically investigates the impact of human capital on economic growth in Indonesia and the implication for improving the accessibility of higher education. Analyze has been done for 9 years namely the period 2005-2013. The research analyzes the relationship between dependent variable and independent variable, as dependent variable is economic growth and school enrollment rate for higher education. Economic growth is represented by Gross Domestic Product (GDP) and school enrollment rates for college is represented by net enrollment rate for colleges and gross enrollment rates for college. As independent variables are human capital is represented by education, investing in human capital, as education indicator is mean years schooling, and investing in human capital is measured by government expenditure for education and health. Other explanatory variables are export and population. The relationship between dependent variable and independent variable is determined using multiple regressions. Based on the empirical results of the paper show that human capital are represented by education and investing in human capital have a determinant role in the economic growth, education has a positive impact on economic growth, moreover investment in human capital has positive impact on economic growth in Indonesia. The improving of Government expenditure for human capital implies to increase of school enrollment at higher education level.
- ItemTHE INFLUENCE OF COMPANY’S EXPOSURE OF SOCIAL RESPONSIBILITY TO INVESTOR REACTIONS(The Fifth International Conference Global Academy of Business & Economic Research, GABER (Global Acdemy of Busniess and Economic Research), 2008-12-28) Rachmawati, Rima; Lasniroha, TettyCompanies’ social responsibility is not only producing profit but also protecting and increasing social welfare. As a manifest of social responsibility company must disclose the things that related to protecting and increasing social welfare. One of the ways to expose social responsibility is annual company report. By this annual report the market will react. The reactions can be seen from the effect to stocks market price or the activity of trading volume. The study investigates the differences between the investor reactions of the company with exposed social and environment responsibility and investor reaction of the company with unexposed social and environment social responsibility. The investigation is using secondary data from BAPEPAM and Indonesia Stock Exchange. Data analysis and hypothetical test to investigate is the test of normality kolmogorov-smornov using SPSS and paired sample t-test and independent sample t-test. Based on the hypothetical testing we find that the value of stock return and stock trading volume are not varied by the exposure of social responsibility. Then we conclude that there is no significant difference of the investor reaction of the company with exposed social responsibility from company of unexposed social responsibility.
- ItemPENGUKURAN BIAYA OPERASI (Measuring Cost of Operations)(FOKUS : Jurnal Akuntansi dan Manajemen Fakultas Ekonomi, Volume 4, No.1, 2002-08) Lasniroha, Tetty-
- ItemPERANAN DIFFERENTIAL COST DALAM PENGAMBILAN KEPUTUSAN(FOKUS : Jurnal Akuntansi dan Manajemen Fakultas Ekonomi, Volume 1, No.4,, 2000-05) Lasniroha, Tetty-