Browsing by Author "Silviana"

Now showing 1 - 16 of 16
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    AFFECTING ABILITY TO SOLVE MATH STORY QUESTIONS STUDENTS 4TH GRADE ELEMENTARY SCHOOL
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 1, 2020) Prawiyogi, Anggy Giri; Asmara, Andes Safarandes; Fatimah, Siti; Silviana
    This research aims to determine the difference between the effects of the problem based learning model and those who do not use the problem based learning model on the ability to solve mathematical story questions in 4th grade students of SD Negeri Adiarsa Barat II in 2018/2019. This research is a quantitative research with quasi experimental research type. With the sample used in this study amounted to 30 students with a population of 60 students. Data collection techniques using the ability to solve mathematical questions story in the form of essay. In testing the validity of the test the ability to solve mathematical story questions from 10 items all declared valid. The reliability test results obtained r11 finished 0.843. Hypothesis testing results, with the t- sig test (2 tailed) obtained 0.037 <0.05 with a tcount of 2.140> t table 1.699 then Ho is rejected, then it means there is a difference in the final value of the ability to solve mathematical story questions between students who use the Problem Based Learning model with who do not use the Problem Based Learning model. The results of this research concluded that there was a difference in the influence of the Problem Based Learning model on the ability to solve mathematical story questions in 4th grade SD Negeri Adiarsa Barat II in the 2018/2019 academic year.
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    ANALISIS KINERJA KEUANGAN PEMERINTAH KOTA BANDUNG TAHUN 2008-2012
    (PROFITA Komunikasi Ilmiah Akuntansi dan Perpajakan, Fakultas Ekonomi dan Bisnis Universitas Mercu Buana, 2014-12) Silviana; Melisa
    This study aims to determine how the performance of local government finance Bandung by using financial ratios. Tool for analyzing the financial performance of local governments in managing the financial area by using financial ratio analysis to the budget. Furthermore, analysis of financial ratios are used to benchmark the level of financial independence in financing the implementation of regional autonomy, measure effectiveness in realizing regional income, measuring the financial efficiency in spending are being spent in accordance with and meet the designation of what is planned, financial activities in spending local revenues for capital expenditure and find out how much revenue contribution in the revenue component is local taxes and levies. The location of this research is meticulous in Bandung local government. The data analyzed were Realization Reports Revenue and Expenditure in the year 2008 to 2012 analytical tool used to determine the financial performance of the city is the ratio of the independence, effectiveness ratios, growth ratios, activity ratios, the ratio of the degree of fiscal decentralization andfiscal capacity ratio. The results of the study showed that the performance of local government finance Bandung seen j?om independence ratio inferred dependent, seen j?om Bandung effectiveness ratio is said to have been effective in the realization of local revenue, the ratio of visible growth paertumbuhan revenue more years the better, in terms of the ratio activities of local governments are more likely to use their income instead of operating expenditure to capital expenditure, based on the ratio of the degree of decentralization, we conclude bandung getting better j?om year to year because of its dependence on aid center dwindle and when seen from the ratio offiscal capacity, fiscal capacity bandung not too farfiorn the standard fiscal capacity of West Java.
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    ANALYSIS OF CAPITAL STRUCTURE AND LIQUIDITY TO PROFITABILITY IN PROPERTY AND REAL ESTATE COMPANY LISTED IN INDONESIAN STOCK EXCHANGE PERIOD 2011-2016
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Silviana; Ayahti, W.
    This study aims to determine the magnitude of the effect of capital structure and liquidity on profitability in property and real estate companies listed on the Indonesia Stock Exchange period 2011-2016. The independent variable in this research is capital structure measured using debt to equity ratio and liquidity measured using current asset, while profitability as dependent variable which is measured using return on equity. The method used in this research is descriptive verificative method by using quantitative approach. The population in this study consists of 57 companies included in the property and real estate sector in Indonesia Stock Exchange period 2011-2016. The sample of research consist of 33 companies by using sampling technique that is purposive sampling. The data used is secondary data. The method of analysis used in this research is multiple linear regression analysis. The conclusion of the hypothesis is done by observing the coefficient of determination by considering the significant test result that is t-test and F-test significance level of 5%, which has been done classical assumption test such as normality test, multicollinearity test, heteroscedastity test, and autocorrelation test. All statistical calculations in this study were conducted using EVIEWS version 8. The results showed that the capital structure and liquidity effect on profitability either partially or simultaneously.
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    ANALYSIS OF RETURN ON ASSETS AND EARNINGS PER SHARE ON THE STOCK MARKET IN THE BANKING COMPANIES IN BURSA EFEK INDONESIA (INDONESIA SECURITIES EXCHANGE)
    (3rd International Conference on Management, conference Master Recources, 2013-06-10) Silviana; Rocky
    Investors need accurate information to make an investment in the capital market, so that investors do not get stuck in adverse conditions. Investment in the stock exchange is a type of investment with a relatively high risk, despite relatively promising big profits. This study aimed to examine the effect of Return on Assets ratio (ROA) and Earning Per Share (EPS) of stock price at the banks. This research is an empirical study, in which the data used in this study are secondary data. The study population was all banks listed on the Stock Exchange in the period 2006 to 2010, which amounted to 31 banks. The samples used in this study were 16 banks with sampling techniques using purposive sampling. Classical assumption in the study included classic assumption. Data had been analyzed using multiple linear regression analysis, the F test, t test, and the coefficient of determination test. Analysis of data by using multiple linear regression method. Analysis Results of ROA on the banks showed that negative and not significant. Results of the analysis showed that the EPS on banks significant positive effect. Results of multiple linear regression analysis obtained ROA variable not significantly affect stock price. EPS variables significantly influence stock price. Adjusted R square value of 0.558 means Return On Asset (ROA), and the Earning Per Share (EPS) give a contribution of 55.8%, the stock price, while the remaining 44.2% can be explained by other variables outside the model.
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    DESCRIPTION CALCULATION OF PRODUCTION COSTS AND COST OF GOODS SOLD FOR THE CATTLE RANCHERS IN NORTH BANDUNG REGENCY, INDONESIA
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Barus, Irene Sukma Lestari; Arsalan, Syakieb; Edison, Acep; Sukmawati, Fitri; Silviana; Putri, Ratna Komala
    This research was conducted based on the complaints from the cattle ranchers about the income from selling their livestock products. They often suffer livestock farming losses. The selling price they received from the parties of supplier of cow’s milk where they distribute their products are various. The selling price for milk is around IDR 4,600 to IDR 5,000 per liter depending on the quality of milk. Likewise, for beef, the selling price is around IDR 80,000 to IDR 120,000 per kilogram depending on the period of selling. The selling price they received is considered unable to cover the costs for manufacturing process so that the cattle ranchers felt damaged. Therefore, this research gave a contribution in form of knowledge for the cattle ranchers about determining and calculating the cost of the product, and establishing the selling price by using traditional or conventional method and activity based costing method. In traditional method, all costs were charged against the product, including production costs that were not caused by the product. Meanwhile, the activity based costing method explained about the classification of costs, driver, and the cost driver of the product. Hence, this research suggested the cattle ranchers to adopt the activity based costing method since the ABC (activity-based costing) method is more accurate in determining the classification of costs. In addition, this research also gave a contribution for appropriate selling price for milk and beef.
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    EFFECT OF APIP CAPABILITY IN THE FRAMEWORK OF THE INTERNAL AUDIT CAPABILITY MODEL, AND SPIP MATURITY ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENT (Study on Local Government in West Java Province)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Silviana; Prasetyo, Hadian; Antoni, Erwin
    This study aims to determine whether APIP capabilities within the framework of the internal audit capability model and SPIP maturity affect the quality of local government financial reports. The research method used in this study is the explanatory method. The population in this study is the Regional Government in the area of West Java Province, the population in this study were 28 Regional Governments. While the analytical method used in this study is multiple linear regression analysis at a significance level of 5%. The program used in analyzing data uses Statistical Package for Social Sciences (SPSS) Ver.21.00. Based on the results of the study show that the APIP Capability and SPIP Maturity significantly influence the Quality of Regional Government Financial Reports.
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    THE EFFECT OF GCG, PROFITABILITY, AND LEVERAGE MECHANISM ON COMPANY VALUES IN MANUFACTURING THE FIRM LISTED ON BEI 2015-2017 PERIOD (Study on Manufacturing Firms Listed on BEI 2015-2017 Period)
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Silviana; Sari, Diana; Fadjar, Achmad; Nuryaman
    The company has long-term goal is to maximize shareholder wealth. Maximizing shareholder wealth can be reached by maximizing the present value. This study aims to prove the influence of Mechanisme Good Corporate Governance (GCG), Profitability, and Leverage Against Firm Value on Manufacture Companies Listed on IDX Period 2015-1017. The population in this study is the annual report of companies listed on the IDX period 2015-2017. Sampling method with purposive sampling method, with some predetermined criteria, the number of samples is 113 manufacture companies. Data analysis techniques used in this study is multiple linear regression analysis. The method of analysis used in this study using multiple linear regression. The results of this study simultaneously indicate a significant influence between GCG, Profitability, and Leverage to Corporate Value. And partially show GCG proxied by using independent board of commissioners, the board of directors significantly influence the firm value. Profitability which proxied by using Return on Asset, Return on Equity and Leverage significantly influence the firm value. However, GCG which is proxied using managerial ownership, audit committe, and leverage shows no significant effect on firm value.
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    THE EFFECTS OF UNDERSTANDING TAXPAYERS’ UNDERSTANDING TAX PENALTY ON TAXPAYERS’ COMPLIANCE IN KPP KAREES BANDUNG
    (8th Widyatama International Seminar on Sustainability (WISS 2016), Widyatama University and IEEE, 2016-09-05) Sukmawati, Fitri; Silviana
    Tax revenue should be increased through the level of taxpayers’ compliance since tax is one of economic resources of this country. This research aims to determine the effects of taxpayers’ understanding and tax penalty on taxpayers’ compliance in KPP Karees Bandung. The research was conducted in KPP Pratama Karees Bandung at Jln H. Ibrahim Adjie No. 372 Bandung. The 100 respondents in this research are individual taxpayers. Based on the calculation results of multiple determinations coefficient, it can be seen that there is contribution amounted to 58.5% of the independent variables (taxpayers’ understanding and the tax penalty) in explaining or predicting the dependent variable (taxpayers’ compliance). Based on the results of F-test, it shows that Fhitung > Ftabel (150.180 > 2.29). It can be concluded that taxpayers’ understanding and the tax penalty simultaneously affect the taxpayers’ compliance. Therefore, a hypothesis is proposed that "there is an effect on taxpayers’ understanding and the tax penalty in taxpayers’ compliance.
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    HUBUNGAN PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (SURVEY PADA 9 KOTA DI PROVINSI JAWA BARAT)
    (Seminar Nasional Call For Papers, Fakultas Ekonomi Universitas Sebelas Maret Surakarta, 2013-05-30) Silviana
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    HUBUNGAN PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (SURVEY PADA 9 KOTA DI PROVINSI JAWA BARAT)
    (Seminar Nasional Call For Papers, Fakultas Ekonomi Universitas Sebelas Maret Surakarta, 2013-05-30) Silviana
    Sejak tahun 2003 telah dilakukan reformasi di bidang pengelolaan keuangan daerah, namun kenyataannya masih ada laporan keuangan pemerintah daerah yang masih mendapatkan opini selain Wajar Tanpa Pengecualian (WTP). Penelitian ini dilakukan untuk mengetahui Hubungan Penerapan Sistem Informasi Akuntansi terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Kerangka Konseptual Peraturan pemerintah Nomor 24 tahun 2005/71 tahun 2010 tentang Standar Akuntansi Pemerintahan). Metode penelitian yang digunakan adalah deskriptif eksplanatori. Unit analisis di sembilan (9) kota di Provinsi Jawa Barat. Pengumpulan data menggunakan kuesioner yang didistribusikan kepada Auditor Intern Inspektorat dan Badan Pemeriksa Keuangan Republik Indonesia - Kantor Perwakilan Provinsi Jawa Barat. Uji hipotesis menggunakan analisis korelasi. Hasil penelitian menunjukkan, nilai koefisien korelasi sebesar 0.686, dan nilai koefisien determinasi sebesar 47.10%. Belum maksimalnya kontribusi sistem informasi akuntansi dalam menjelaskan variabel kualitas laporan keuangan pemerintah daerah diantaranya disebabkan oleh: masih ada entitas yang terlambat menyerahkan laporan keuangan sistem informasi akuntansi dan pelaporan masih ada yang belum memadai; sistem informasi akuntansi dan pelaporan masih ada yang belum didukung Sumber Daya Manusia yang memadai, sehingga disarankan agar pemerintah daerah khususnya pemerintah kota untuk dapat lebih meningkatkan lagi hal-hal yang masih belum memadai tersebut.
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    THE INFLUENCE OF FINANCIAL PERFORMANCE ON THE SHARE PRICE OF MANUFACTURING SECTOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2015 - 2019
    (Solid State Technology Volume: 63 Issue: 4, 2020) Mizwar, Dedi; Tedeputra, Khermansyah; Nur'aini, Fauziyah; Yulianti, Riska; Silviana
    The Share Prices of manufacturing companies listed on the IDX which were the objects of research from 2015-2019 fluctuated. The purpose of this study was to determine the effect of financial performance on the share price of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The type of research in this research is explanatory descriptive, using secondary data obtained from the financial statements of manufacturing companies sampled for 5 years from 2015-2019 The data sources used in this study were obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id) and the official website of Bank Indonesia (www.bi.go.id), there are 32 observations, which were analyzed using descriptive statistics and panel data regression. The results showed variable CR, DER, ROI, ITR take effect against Price Stock. The results of the analysis are only 1 variable that have a significant effect on Share Prices.
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    PENGARUH KOMITMEN KEPALA DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI PROVINSI JAWA BARAT
    (Universitas Widyatama, 2012-03-27) Silviana
    The study analyzed the influence of Chief Local Goverment Committment on the Financial Statement Local Government Quality. Study on 27 Local Goverment at West Java Province. The method of analysis used is explanatory research. The data collected by using survey technique and distributing questionnaires to 54 auditors in the audit Board of The Republic of Indonesia – representative office of west Java Province. Simple regression linear has been applied for hypotheses testing. The result showed that the Chief Local Goverment Committment have a positive and significant influenced on Financial Statement Local Government Quality. Keyword: local chief commitment, local quality financial statement
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    PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI DAN FUNGSI KOMUNIKASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL PADA SATUAN KERJA PERANGKAT DAERAH DI KOTA BANDUNG
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Putri, Dewi Utami; Silviana
    Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia, komitmen organisasi, dan fungsi komunikasi terhadap penerapan Standar Akuntansi Pemerintahan Berbasis Akrual pada Satuan Kerja Perangkat Daerah di Kota Bandung. Metode penelitian yang digunakan dalam penelitian ini adalah metode explanatory. Populasi dalam penelitian ini adalah 36 Satuan Kerja Perangkat Daerah di Kota Bandung, dengan responden sebanyak 72 responden. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda. Program yang digunakan dalam menganalisis data dalam penelitian ini adalah Statistical Package for Social Sciences (SPSS) Ver. 21.0. Hasil penelitian ini menunjukan bahwa kompetensi sumber daya manusia, komitmen organisasi, dan fungsi komunikasi berpengaruh terhadap penerapan standar akuntansi pemerintahan berbasis akrual pada Satuan Kerja Perangkat Daerah di Kota Bandung.
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    PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH SURVEY PADA PEMERINTAH KABIJPATEN DI SELURUH JAWA BARAT
    (PROFITA Komunikasi Ilmiah Akuntansi dan Perpajakan, Fakultas Ekonomi dan Bisnis Universitas Mercu Buana, 2014-04) Silviana; Antoni, Erwin
    The government has then performed reforms in financial management area, but the reality is still minimal government financial statements that get unqualiJied opinion ( WDP ). This study was conducted to analyze the effect of application ofAccounting Information System on the Quality of Local Government Financial Statements. The method used is explanatoly. Data collection was conducted using a questionnaire distributed to Auditors Audit Board of the Republic of Indonesia - West Java Provincial OfJice. Analysis tools using simple linear regression. This research resulted in findings of the application of the accounting information system have an influence on the quality of local government financial reports. It was found that there are factors that are still less than optimal like information system computerize not yet intergration with other division, competencies include human resource accounting educational background is still minimal in finance department. In other words accounting system have to integration with all division to accelerate process making financial statement, and thus accounting for personnel knowledge is a factor that must be considered in improving the quality of local government financial statement.
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    REVIEW OF VILLAGE APPARATUS KNOWLEDGE ON THE METHOD OF DEPRECIATING VILLAGE FIX ASSETS IN SEVERAL VILLAGES IN BANDUNG AND WEST BANDUNG REGENCIES
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Silviana; Anthony, Erwin
    Regulations on depreciation of regional property have been issued, but the readiness of regional and village government officials is still questionable. The study was conducted on 24 apparatus from 8 villages.The results of the review show that the village government apparatus, affected by the depreciation of village property, especially fixed assets, is still very minimal, so it needs to be increased again by attending workshops or training, actively discussing with experts, both government agencies (Inspectorate) and universities that have economics faculty especially accounting department.
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    VILLAGE-OWNED ENTERPRISES : Building partnerships or business competitions
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Shaleh, Khairul; Silviana; Arwaty, Dini
    Rural areas in Indonesia have gradually experienced better changes since the law on villages Number 06 of 2016 was implemented. This indication can be seen from several aspects in rural areas that have experienced improvements such as aspects of village infrastructure. The village road that runs along the village path is used by the community to facilitate mobilization activities in and out of the village. Other public facilities, such as agricultural roads for crop distribution, are also the focus of improvements made by the village government to support food security. Another aspect, empowerment and development programs for rural communities are part of the government's main concern in implementing human development in rural areas. Community economic empowerment based on the local potential of the village is one of the orientations of the government to advance the economy in rural areas, such as the development of tourism villages (Trisnawati, Wahyono, Wardoyo, & Malang, 2018) and home industry businesses (Raharjana, 2012).