24 10 15611 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Fadilah, Sri; Fakultas EkonomiUniversitas Islam Bandung Date A point or period of time associated with an event in the lifecycle of the resource 2009-07-01 Description An account of the resource CSR is perceived as an activity undertaken by the company's donations (corporate philanthropy), while widely CSR is essentially a mechanism for integrating social issues and environmental issues into company operations and then communicate with stakeholders (stakeholders). In that sense, CSR is regarded as a new strategic framework to enhance competitiveness and achieve sustainable business. CSR Audit gives an overview of the audit framework for CSR programs. Aspects in the tables were developed based on the definition of CSR that have been formulated, as a: Concerns that companies set aside some of the profits (profit) for the benefit of human development (people) and environmental (planet) in a sustainable manner based on the procedure (procedure) an appropriate and professional. For this reason, in order to improve its CSR activities in accordance with the spirit of the meaning of an effort to fulfill its corporate social responsibility, the disclosure and auditing of CSR activities are very important. For this reason this paper with all its drawbacks tried to explain how the disclosure of CSR in which the related audit report also describes CSR CSR in order to improve the effectiveness of CSR activities.         Keywords: Corporate Social Responsibility, CSR Disclosure and Audit Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/319 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/319/304 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi; 117-132 1693-3397 1693-3397 Title A name given to the resource KEBERHASILAN KEGIATAN CORPORATE SOCIAL RESPOSIBILITY MELALUI PENGUNGKAPAN DAN AUDIT CORPORATE SOCIAL RESPOSIBILITY Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Pasaribu, Hiras; UPN “Veteran” Yogyakarta Sari, Rosa Luxita; Alumni UPN Veteran Yogyakarta Date A point or period of time associated with an event in the lifecycle of the resource 2011-07-01 Description An account of the resource The purpose of this study was to determine the magnitude of the effect level of Capital Adequacy (Capital Adequacy Ratio - CAR) and liquidity (Loan to Deposit Ratio - LDR) simultaneously and partially on bank profitability. Banks that are the object of research is the banks that are ranked according to ICMD 2009. The data used is the ratio of CAR, LDR, and profitability (ROA) in 2004 to 2008. Data were analyzed with multiple regression. Research shows simultaneously and partial capital adequacy ratio (CAR) and the level of Loan to Deposit Ratio (LDR) have a significant effect on profitability (ROA). Keywords: CAR, LDR, and profitability (ROA Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/587 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/587/496 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi; 114 – 125 1693-3397 1693-3397 Title A name given to the resource ANALISIS TINGKAT KECUKUPAN MODAL DAN LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Iskandar, Dudi; Fakultas Ekonomi Universitas Sumatera Utara Bukit, Rina; Fakultas Ekonomi Universitas Sumatera Utara Yahya, Idhar; Fakultas Ekonomi Universitas Sumatera Utara Date A point or period of time associated with an event in the lifecycle of the resource 2013-01-01 Description An account of the resource The purpose of this study was to look at the influence of the capacity of human resources, budget planning and budgeting politics on the synchronization between Regional Revenues and Expenditures Budget (APBD) document and General Policy of Regional Revenues and Expenditures Budget (KUA) - Provisional Budget Ceiling Priority (PPAS) document and to test the role of public transparency in moderating the relationship between the capacity of human resources, budget planning, budgeting politics with the synchronization between APBD document and KUA-PPAS document. The population of this study was 123 persons consisting of legislative members and officials/employees who were involved in the preparation of the Work Plan and Budget of 29 Regional Apparatus Working Units and all of them were selected to be the samples for this study by using census sampling method. The data used in this study were primary data obtained through the questionnaires directly distributed to the respondents. The data obtained were analyzed through multiple linear regression tests and interaction test. Hypothesis was simultaneously and partially tested through F test and t test. The result of hypothesis test in this study showed that simultaneously the variables of capacity of human resources, budget planning and budgeting politics had a positive and significant influence on the synchronization between APBD document and KUA-PASS  document, and partially, capacity of human resources and budgeting politics had a significant influence on the synchronization between APBD document and KUA-PASS document while budget planning had a negative and signifcant influence. The result of the interaction test showed that public transparency could not moderate the relationship between the capacity of human resources, budget planning and budgeting politics and the synchronization between APBD document and KUA-PASS document. Keywords     :  APBD, KUA, PASS, Human Resource Capacity, Budget Planning, Budgeting Politics, Public Transparency Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/1320 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/1320/1203 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 6, No 1 (2013): Jurnal Telaah & Riset Akuntansi; 93-108 1693-3397 1693-3397 Title A name given to the resource PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PERENCANAAN ANGGARAN DAN POLITIK PENGANGGARAN, DENGAN TRANSPARANSI PUBLIK SEBAGAI VARIABEL MODERATING TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA - PPAS PADA PEMERINTAH KABUPATEN ACEH TENGGARA Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Diantimala, Yossi; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2008-01-01 Description An account of the resource This study aims to test the influence of conservative accounting, Company Size, and the default risk of Koefisien Respon Laba. Earnings Response Coefficient. This research was conducted as a response to a specific profit and specificity of each company is affected by several factors, such as the application of conservative accounting, firm size, and default risk. The number of samples for research in 2006 as many as 30 companies and in 2007 as many as 44 companies, bringing the total sample in This research into 74 companies. Hypothesis testing is done by using t test and F test are analyzed with the model of multiple linear regression analysis.The results show that partial Conservative Accounting significant negative effect on profit Response Coefficient, which received Ha1. Company Size significant negative effect that receive ha2 ERC. Furthermore, D efault Risk has a significant negative effect on ERC, meaning ha3 acceptable. To test F, obtained by statistical calculation shows that conservative accounting, company size, and default risk affect ERC manufacturing companies listed in Indonesia Stock Exchange 2005-2007 observation period, thus this study received Ha4. Keywords: Conservative accounting, Company Size, Default Risk, and Earnings Response Coefficient Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/281 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/281/267 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 1, No 1 (2008): Jurnal Telaah & Riset Akuntansi; 102-122 1693-3397 1693-3397 Title A name given to the resource PENGARUH AKUNTANSI KONSERVATIF, UKURAN PERUSAHAAN, DAN DEFAULT RISK TERHADAP KOEFISIEN RESPON LABA (ERC) Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Bustamam, Bustamam; Fakultas Ekonomi Universitas Syiah Kuala Kamal, Maulana; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2010-07-01 Description An account of the resource Audit delay is an audit solving duration which measured from the date of book year closing to the date of audit report issued. A high quality of financial statement audit could decrease investor and creditor risk in making an investment decision. The advantages of financial statement would decrease if the report isn’t available on time.This research examines the factors influence audit delay. They are leverage, subsidiaries and audit complexity. This research samples take all manufacturing companies are listed in Indonesia Stock Exchange, amount 32 companies that chose based on purposive sampling method by 160 observations. They have undertaken for 5 years from 2004 – 2008.Firstly, data is examined by classical normal linear regresion model (CNLRM) which consist normality, multicollinearity and heteroscedasticity tests. Secondly, it is examined by multiple linear regression using hypothesis to know about the factors have an influencing to audit delay.The result of this research shows that simultaneously, it proves that leverage, subsidiaries and audit complexity have a significant influencing to audit delay at manufacturing companies listed in Indonesia Stock Exchange. Partially, just leverage has a significant influencing to audit delay. Whereas subsidiaries and audit complexity don’t have a significant influencing to audit delay at manufacturing companies listed in Indonesia Stock Exchange. Keywords: Audit Delay, Leverage, Subsidiaries and Audit Complexity. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/333 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/333/318 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 3, No 2 (2010): Jurnal Telaah & Riset Akuntansi; 110-122 1693-3397 1693-3397 Title A name given to the resource PENGARUH LEVERAGE, SUBSIDIARIES DAN AUDIT COMPLEXITYTERHADAP AUDIT DELAY (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia) Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Haridhi, Musfiari; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2011-01-01 Description An account of the resource The aim of this research is to examine and to analyze whether Venture Capital influences the income of Venture Partners who get investments from PT. Sarana Aceh Ventura. The Population in this research are venture partners getting investment from PT. Sarana Aceh Ventura in 2007 and the location of venture partners is in Banda Aceh City. Sample is choosen by purposive sampling method.  Type of data in this research is secondary datas getting from 35 (thirty five) venture partners as the respondents. The datas are about the amount of venture capital given by PT. Sarana Aceh Ventura and the average income in a month of venture partnes.  The result of this research indicate that venture capital significantly influence the income of venture partners, And the venture capital has a medium relation to improve the venture partners’s income, or venture capital has medium interaction in supporting venture relations’s income. Keyword  :  Venture Capital, The Income of Venture Partners who get investment from PT. Sarana Aceh Ventura. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/424 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/424/393 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 4, No 1 (2011): Jurnal Telaah & Riset Akuntansi; 51-64 1693-3397 1693-3397 Title A name given to the resource ANALISIS PENGARUH PEMBIAYAAN MODAL VENTURA TERHADAP PENDAPATAN PERUSAHAAN PASANGAN USAHA (PPU) DARI PT. SARANA ACEH VENTURA Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource ETD USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource M. Nasir HS Date A point or period of time associated with an event in the lifecycle of the resource 2013 Description An account of the resource Kata Kunci: Metode Inkuiri, Hasil Belajar.Penelitian ini mengkaji tentang: Penerapan Metode Inkuiri untuk Meningkatkan Hasil Belajar Siswa dalam Pembelajaran Pendidikan Kewarganegaraan (PKn) pada Materi Dampak Globalisasi di Berbagai Kehidupan Kelas IX di SMP Negeri 6 Jaya Kabupaten Aceh Jaya. Tujuan penelitian: (1) Untuk mengetahui hasil belajar siswa pada pembelajaran Pendidikan Kewarganegaraan (PKn) dan (2) Untuk mengetahui hasil belajar siswa melalui penerapan metode inkuiri dalam proses pembelajaran Pendidikan Kewarganegaraan (PKn). Metode penelitian: Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif dan model Penelitian Tindakan Kelas. Penelitian ini dilaksanakan di SMP Negeri 6 Jaya Kabupaten Aceh Jaya. Subjek dalam penelitian ini adalah siswa kelas IX yang berjumlah 9 orang. Hasil penelitian: (1) Pra tindakan ditemukan, dari 9 orang siswa yang dijadikan sebagai subjek dalam penelitian ini, hanya 1 orang siswa yang memperoleh skor 60. 1 orang siswa memperoleh skor 55, 2 orang siswa memperoleh nilai 50, 4 orang siswa memperoleh nilai 45, dan 1 orang siswa memperoleh nilai 40. Hasil penelitian ini menunjukkan bahwa tidak ada satu orang siswapun yang memperolah nilai sesuai dengan Kriteria Ketuntasan Minimal 65, (2) Tindakan I ditemukan, pada akhir tindakan setelah dievaluasi didapatkan hasil sebagai berikut: 3 orang siswa memperoleh skor nilai 65, 4 orang siswa memperoleh nilai 60, 1 orang siswa memperoleh nilai 50, dan 1 orang siswa 40. Perolehan skor yang demikian menunjukkan bahwa mayoritas siswa belum dapat mencapai standar Kriteria Ketuntasan Minimal 65, dan (3) Tindakan II ditemukan, Pada akhir tindakan II setelah dievaluasi di dapatkan hasil sebagai berikut: 4 orang siswa memperoleh skor nilai 70, 4 orang siswa memperoleh nilai 65, dan 1 orang siswa memperoleh nilai 50. Perolehan skor yang demikian menunjukkan bahwa mayoritas siswa sudah dapat mencapai standar Kriteria Ketuntasan Minimal 65. Simpulan: (1) Sebelum dilakukan penerapan metode inkuiri dalam proses pembelajaran Pendidikan Kewarganegaraan (PKn) pada materi Dampak Globalisasi di Berbagai Kehidupan hasil belajar siswa masih sangat rendah dan (2) Setelah diterapkan metode inkuiri dalam proses pembelajaran Pendidikan Kewarganegaraan (PKn) pada materi Dampak Globalisasi di Berbagai Kehidupan hasil belajar siswa cenderung meningkat. Saran: (1) Bagi lembaga pendidikan, hendaknya melengkapi sarana dan prasarana pembelajaran serta mengadakan pelatihan terhadap guru-guru Pendidikan Kewarganegaraan (PKn) terutama di daerah-daerah terpencil dan (2) Bagi guru, hendaknya terus melakukan inovasi dan meningkatkan kualitas pembelajarannya dengan menerapkan berbagai metode, strategi, model, dan media pembelajaran yang variatif. Banda Aceh Format The file format, physical medium, or dimensions of the resource SKR Identifier An unambiguous reference to the resource within a given context http://etd.unsyiah.ac.id//index.php?p=show_detail&id=2048 Language A language of the resource id Publisher An entity responsible for making the resource available Fakultas Keguruan dan Ilmu Pendidikan Subject The topic of the resource INQUIRI METHODS LEARNING OUTCOMES TEACHING METHODS Title A name given to the resource PENERAPAN METODE INQUIRI UNTUK MENINGKATKAN HASIL BELAJAR SISWA PADA MATERI DAMPAK GLOBALISASI DI BERBAGAI KEHIDUPAN PADA PEMBELAJARAN PENDIDIKAN KEWARGANEGARAAN (PKn) KELAS IX SMP NEGERI 6 JAYA KABUPATEN ACEH JAYA Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Tuasikal, Askam; Universitas Pattimura Ambon Date A point or period of time associated with an event in the lifecycle of the resource 2008-07-01 Description An account of the resource      The purposes of this research is to know whether general allocation fund (DAU), special allocation fund (DAK) regional own revenue (PAD), and brutto regional domestic product (PDRB) influenced capital expenditure local goverments. The research objects are regencie/municipatily of Indonesia. The used data is secondary data that is from governments recorded in table of general budget calucalation. Linier regression was used to analyzed the data.     The study finds that DAU, DAK, PAD, and PDRB influenced capital expenditure simultaneously. The other founding only PDRB not influenced capital expenditure partially.     Limitation of this research is that the study did nott explore which expenditure sector that is more consume local finance resources. Based on that, the future researcher need to do sector analyze  for studying which expenditure sector that is more consume local finance resources and to increase local revenue. Beside of this, to get the better result, for the researcher that want to study the same theme need to add year of observed, for example 5-10 years. Keywords: General allocation fund, special allocation fund, regional own revenue, brutto regional domestic product, and capital expenditur Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/299 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/299/284 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 1, No 2 (2008): Jurnal Telaah & Riset Akuntansi; 124-142 1693-3397 1693-3397 Title A name given to the resource PENGARUH DAU, DAK, PAD, DAN PDRB TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource ETD USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Masrafit Date A point or period of time associated with an event in the lifecycle of the resource 2013 Description An account of the resource Banda Aceh Format The file format, physical medium, or dimensions of the resource SKR Identifier An unambiguous reference to the resource within a given context http://etd.unsyiah.ac.id//index.php?p=show_detail&id=2049 Language A language of the resource id Publisher An entity responsible for making the resource available Fakultas Pertanian Subject The topic of the resource OIL PALMS AGRICULTURE - ECONOMIC ASPECTS MOTIVATION Title A name given to the resource MOTIVASI PETANI DALAM MELAKUKAN USAHATANI KELAPA SAWIT DI KECAMATAN BAKONGAN TIMUR KABUPATEN ACEH SELATAN Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource ETD USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Mila Suherda Date A point or period of time associated with an event in the lifecycle of the resource 2013 Description An account of the resource Banda Aceh Format The file format, physical medium, or dimensions of the resource SKR Identifier An unambiguous reference to the resource within a given context http://etd.unsyiah.ac.id//index.php?p=show_detail&id=2050 Language A language of the resource id Publisher An entity responsible for making the resource available Fakultas Keguruan dan Ilmu Pendidikan Subject The topic of the resource INTERJECTIONS (GRAMMAR) Title A name given to the resource Interjeksi dalam bahasa jamee