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Pengaruh Analisis Ratio Keuangan Untuk Menilai Kinerja Perusahaan Pada PT. BPR Ihuthan Ganda Kartasura Sukoharjo Asriningsih, Wahyu; Pardi, Pardi
Graduasi: Jurnal Bisnis & Ekonomi Vol 31 (2013): November
Publisher : STIE Surakarta

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Responsibilities of certified Public Accountants in Business Accounting Systems Perspective in Fighting Against Corruption Pardi, Pardi
Graduasi: Jurnal Bisnis & Ekonomi Vol 30 (2013): Spesial Issue
Publisher : STIE Surakarta

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Corruption  usually  happened  in  accountancy  sector is  that accountant  receive such as fee or present from the client because of their jobs. (according to the will of the client). Accountants only receive a fee or reward that is not much (small) but can cause major corruption in the business  world, corruption in the accounting services sector is also give  a very  high  and  low  impact  on  tax  revenues.  This  resulted  in  the  public accounting profession in the public for  its image as the offense of public harm. The  purpose  of  this  study  were  (1)  to  describe  the  role  of  Certified  Public Accountants  in  the  perspective  of  the  business  accounting  system  for  combating corruption.  (2)  to  describe  a  form  of  misconduct  in  the  practice  of  Certified  Public Accountants.  (3)  to  determine  the  professions  commitment  to  eradicate  corruption  in the Public Accountants. This  type  of  research  is  descriptive  research.  The  research  site  is  in  the  public accounting  firm  tin  Surakarta,  Manufacturing  in Surakarta,  Tax  Office  and  the  Public in Surakarta . The type of data is primary data. Data collection techniques in the study were interviews, observation and literature study,  whereas the data analysis technique is interactive analysis. The  results  showed  that  (1)  Certified  Public  Accountants  has  an  active  and  a passive  role  in  combating  corruption.  That  role  effectively  because  it  is  supported  by the  components  of  the  legal  system  consisting  of  structural  components,  and  cultural substance (2) the offense in the practice of Certified Public Accountants, among others, (a) report the value of income is much lower than the actual, (b) tax consultant assisted the  company  of  a  public  accounting  firm  to  change  the financial  statements  for  the companys  operating  expenses  could  be  made  much  larger than  the  actual,  (c)  the taxpayer or the tax that the company bribed officials are not tax-deductible value of the investigation and audit of financial statements, (d) tax payer usually give message to the public accountant office that the operational costs can be neatly arranged in such a way that  the  company  is  only  subject  to  the  tax  rate  low  (3)  The  commitment  of  public accountants  in fighting  against corruption  is  the  participation  of    IAI  in G20 group, update competencies in enhancing professionalism in order to meet the needs of service users  and  create  a  strategic  step  toward  uniformity  in  the  language  of  accounting  for financial reporting in the private sector in Indonesia
Analisa Pengaruh Pengumuman Merger Dan Akuisisi Terhadap Abnormal Return Saham Bank Umum Di Bursa Efek Indonesia Rusnanda, Eliya Wahyu; Pardi, Pardi
Graduasi: Jurnal Bisnis & Ekonomi Vol 29 (2013): Maret
Publisher : STIE Surakarta

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Free trade business competition is getting tougher . Free trade also have an impact on the national banking industry competition . Free trade has given rise to specialization, efficiency and technology transfer . At this level commercial banks must always develop innovations and business strategies in order to survive and even thrive in a climate of intense competition . The merger is one of the solutions in the banking industry for both the existence and expansion . With mergers and acquisitions are expected to stronger capital structure , the transfer of technology , increasing skills , Human Resources more professional , effective and reach more market share and extensive network . The purpose of the study were: 1 ) To investigate the effect of differences in abnormal returns before and after the announcement of the merger and acquisition of commercial banks as akuisitor ; 2 ) To determine the effect of the level of merger and acquisition announcements stock commercial bank to commercial banks as an abnormal return akuisitor.          This study is quantitative . The population in this study is the data publicly traded banking company listed on the Stock Exchange are doing a merger or acquisition . The sample used is the data of the merged banking company or an acquirer who has gone public and announced the companys mergers and acquisitions in the year 2006-2010 with a total sampling technique . The data used in this study is secondary data . Data analysis methods used in the study are : Normality Test methods Liliefors of kolmogrov - Smirnov test hypotheses and paired sample t - test ( if normal data ) or wilxocon signed rank test (if the data is not normal).          Results of the study : 1 ) The influence increase in the value of the average abnormal return is received from the investor becomes -0.005500 -0.012471 ; 2 ) Hypothesis test results showed that there was no difference in the average abnormal return is significant before and after the merger announcement indicated above 0.05 to be exact significance value 0.469.
PEMBUATAN BIODIESEL DARI MINYAK KELAPA MELALUI PROSES TRANS-ESTERIFIKASI Pardi, Pardi; Satriananda, Satriananda
Jurnal Sains dan Teknologi Reaksi Vol 6, No 1 (2008): Jurnal Sains dan Teknologi Reaksi
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jstr.v6i1.109

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Ethyl ester and gliserol produce by reacting coconut oil with ethanol. Ethyl ester also called biodiesel, because it has a close characteristic with diesel oil. The source of biodiesel come from natural plants that contain oil. This research used trans-esterification method to produce biodiesel from coconut oil. Reaction held by varying temperatur at 60oC, 70oC and 80 oC and mol ratio of coconut oil to ethanol varying from 1 : 3, 1 : 5 to 1 : 7. The result shows the range of kinematic viscosity laying between 1,498 – 1,650 cm2/s, density range 0,809 – 0,812 gr/cm3 and flash point range 78 – 79 oC. Maximum yield 64 % ethyl ester reach at mol ratio coconut oil to ethanol 1: 7 and reaction temperature 70oC.Key words : biodiesel, trans-esterification reaction, coconut oil and ethyl ester.
PEMURNIAN GLISEROL KASAR DARI RESIDU GLISEROL HASIL SAMPING PEMBUATAN BIODIESEL Pardi, Pardi
Jurnal Sains dan Teknologi Reaksi Vol 4, No 2 (2006): Jurnal Sains dan Teknologi Reaksi
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jstr.v4i2.35

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Residu gliserol dari hasil samping pembuatan biodiesel dari minyak sawit RBDPO (Refined-Bleached and Deodorized Palm oil), diolah dengan cara kimia dan fisika untuk memisahkan crude gliserol dan impuritiesnya (asam-asam lemak, katalis, dan air). Sampel gliserol monooleat dianalisa menggunakan gas khromatografi. Residu gliserol mengandung gliserol sebesar 15,1%. Perolehan rata-rata crude gliserol 16,9% berat, impurities 83,1%. Komposisi rata-rata crude gliserol mengandung 75,29% berat gliserol, 6,88% asam lemak dan 17,83% bahan organik non gliserol.Kata kunci: Residu gliserol, gliserol kasar, pemurnian
Literature as a Medium of Exposing Social Problem through Thomas Gray’s “Elegy Written in A Country Churchyard” Manugeren, M; Suhadi, Jumino; pardi, pardi
Journal of Language and Literature Vol 20, No 1 (2020): April
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (719.394 KB) | DOI: 10.24071/joll.v20i1.2431

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Apart from being an entertainment medium, literature has also an important role in exposing social problems, as basically literature is born and is intended for the community. Through the disclosure of social problems, the role of literature is increasingly developing, among others, as a medium of teaching, reference, reflection, character building and also criticism. Thus, it is clearly illustrated that literature has multifunctional roles. The message conveyed through literature can be effectively absorbed by the community owing to the entertainment factor. Through the poem “Elegy Written in a Country Churchyard”, Thomas Gray tells the story of the lives of marginal people, always having to face problems. Through descriptive qualitative research method, referring to social phenomena, supported by sociology of literature approach, the results of the study show that there are three social problems that always arise in the community, especially in the lower class one: poverty, right to get proper education and equality to obtain opportunities in the line of life. These three social problems are closely interrelated so that they become a unification undermining the lives of marginalized people.
ECONOMIC INSTITUTIONS THROUGH VILLAGE-OWNED ENTERPRISE IN DEVELOPING COUNTRIES Pardi, Pardi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2508

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This research aims to analyze the institutional organization of Village – Owned Enterprise through community empowerment and the role of Village – Owned Enterprise as a “law of village administration” or the economic activities of the enterprise in community empowerment. This research uses qualitative approach, with subjective and historical information, and case study strategy. The data are obtained by observation, documentation, physical device, and data transcription analysis. The data are organized, identified, coded, and validated using triangulation technique. The result of this research shows that the economic institutional organization benefits the business units, so it increases the community income.Village – Owned Enterprise functions like a “law of village administration” so it is able to support the village authority in achieving the prosperity of its people. Keywords: Economic Institutions, Village – Owned Enterprise
Pengaruh Fraud Hexagon Terhadap Kecurangan Laporan Keuangan Perusahaan Properti dan Real Estate Riswana, Indi Citra; Saharsini, Astuning; Pardi, Pardi
Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur (JEBDEKER) Vol 3 No 2 (2023): Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v3i2.178

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Through the use of the F-score model approach, this study aims to determine the variables of financial stability, external pressure, personal financial needs, ineffective monitoring, nature of industry, change in director, change in auditor, frequency of CEO picture and political connection in influencing fraudulent financial reporting. The research sample was obtained through a sampling technique using the purposive sampling method of 20 companies from 85 companies in the property and real estate industry sector listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The research data is in the form of secondary data obtained from the company financial reports and company annual reports sourced from the Indonesia Stock Exchange (IDX) website www.idx.co.id and the website of the secretariat of the Republic of Indonesia cabinet setkab.go.id in obtaining information on political ties between companies with government. The data analysis method in this study uses multiple linear regression analysis with the help of the IBM SPSS 25 analysis tool. The results of this study indicate that the change in auditor variable has a significant effect on fraudulent financial reporting while the financial stability variables, external pressure, personal financial needs, ineffective monitoring, nature of industry, change in director, frequency of CEO picture and political connection have no significant effect on fraudulent financial reporting.
ANALISIS FAKTOR YANG MEMPENGARUHI PRODUKSI USAHATANI JAGUNG DI DESA SALAJANGKI, KABUPATEN GOWA Pardi, Pardi; Busaeri, Sitti Rahbiah; Rasyid, Rasmeidah
WIRATANI Vol 4, No 2 (2021): Desember 2021
Publisher : Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/wiratani.v4i2.152

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Isolasi dan Karakterisasi Senyawa Capsaicin dari Cabai Rawit (Capsicum Frutescens L.) sebagai Bahan Aditif Pangan dengan Metode Ekstraksi Sokletasi Khairani, Khairani; Adriana, Adriana; Pardi, Pardi
Jurnal Teknologi Vol 24, No 1 (2024): April 2024
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/teknologi.v24i1.4996

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Cayenne peppers have quite high economic value, but cayenne peppers are a type of fruit that is easily damaged by freezing. Therefore, proper post-harvest handling is needed, one of which is by extracting the spicy compounds in chilies. This research aims to increase the yield of capsaicin, determine the effect of drying time on the quality of capsaicin and crystallize capsaicin extract. The drying time used was 8; 10; 12; 14 hours. Cayenne pepper extraction was carried out using the soxhletation method at a temperature of 80°C and ethanol as a solvent, with a ratio of 1:7; 1:8; 1:9; 1:10 (w/v), after the extraction process, evaporation is carried out to obtain a concentrated extract of cayenne pepper. After obtaining a concentrated extract of capsaicin, a crystallizing compound, namely maltodextrin, is added to obtain capsaicin crystals. Drying time of 14 hours produces the lowest air content, namely 13.5%. The capsaicin yield was 22.17%. The capsaicin compound is insoluble in water but soluble in chloroform. The spiciness level of capsaicin is quite spicy with a value of 12,551.56 SHU. The capsaicin composition detected through GCMS analysis was 56.32% at a retention time of 42.87 minutes containing 563.2 ppm capsaicin. The research results showed that drying time and solvent ratio had an effect on the capsaicin yield, the longer the drying time and the greater the amount of solvent, the greater the capsaicin yield.
Co-Authors A, Bakhtiar Adriana Adriana Afriantoni Afriantoni Aip Badrujaman Amalia, Zuhra Anny Riwayati Asnani Asnani Awaluddin Tjalla Bariq, Ardi Busaeri, Sitti Rahbiah Cadiente, Derick Sam A. Delmanto, Delmanto Deski, Deski Djoko Santoso Dwi Nur Handayani Dwi, Yana Elfiana, E Eliya Wahyu Rusnanda, Eliya Wahyu Faisal Abdullah Fazlina, Putri Fitri, Susi Fitriana, Nanda Halim Zaini, Halim Hardinata, Riyan Hartikasari, Hartikasari Harunsyah, Harunsyah Hendra Hendra Herawati Herawati Herdi Herdi Hidayati Hidayati Ikram, Zul Indarto Indarto Intan, Syarifah Keumala Irma Susanti S Irwan Irwan Ismiati Ismiati Ismunawan Ismunawan, Ismunawan Juleka, Juleka Jumino Suhadi, Jumino Kamarullah Kamarullah Khairani Khairani M. Manugeren M. Manugeren, M. M. Yunus Mariana Mariana Marini . Muhamad Ramdan, Muhamad Muhammad Ikhsan Muhammad Yunus Mukti, Abdul Muliani Muliani, Muliani Mutmainnah Mutmainnah Mutmainnah Nahar, Nahar Nugrahini, Iva Fatma Nurlita Dewi Nur Audina Nursadrina, Cut Nurul Hamdi Palayukan, Jisril Periskila Dina Kali Kulla Pratiwy, Devi Prihatin, Nanang Rahmahwati, Cut Aja Rahmayanti, Kurnia Rasyid, Rasmeidah Reza Fauzan Ridwan, Ridwan Rinto Rinto Riswana, Indi Citra Romadhoni Romadhoni, Romadhoni Romiko, Rohiima Rusdiono, Rusdiono Saharsini, Astuning Salwa, Nurul Sami, Muhammad Sari, Nurlinda Satriananda, Satriananda Satriananda, Satriananda Septi Ayu A Serianti, Putri Siboro, Impol Siti Nuraliah, Siti Sofia, Melda Sri Maryuni, Sri Sujendra, Bima Syafruddin Syafruddin Syarifah Asyura, Syarifah T. Thyrhaya Zein Tarigan, Prosidawaty Malemta Teuku Rihayat Tika Nofita, Tika Try Syeftiani Wahyu Asriningsih, Wahyu Wiryawan Wiryawan, Wiryawan Zulkarnain Zulkarnain Zulkifli Zulkifli