bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH MOTIVASI KERJA TERHADAP PRESTASI KERJA (STUDI KASUS PADA TIGA PERUSAHAAN MAKANAN DAN MINUMAN TERBUKA/TBK) DI JAWA TIMUR
Authors: Moeheriono Moeheriono
Published: November 2020

The objectives of the research are to examine the effects of motivation (physiological needs, safety security needs, social needs, esteems needs, self-actualization needs) on performances in the food and beverage industry (Go Public companies). The data wese gathered through the administration of questionnaires as well as direct interview with a selected subjects.The result of the research at multiple linier regression analysis model discover that motivation of physiological needs (0,3457), safety security needs (0,3072), social needs (0,191), esteem needs (0,0173), self-actualization needs (0,0166) has a significant positive effect on performance. The result of Analysis Variance (ANOVA) method has insignificant effects on the food and beverage industry (Go Public companies) (2,005).Other additional findings are also reported and further discussed, while several recommendations for future research are developed.
PENGARUH STRUKTUR KEPEMILIKAN, STRATEGI DIVERSIFIKASI, LEVERAGE, FAKTOR INTERN DAN FAKTOR EKSTERN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIK PADA PERUSAHAAN MANUFAKTUR DAN NON MANUFAKTUR DI BURSA EFEK JAKARTA)
Authors: Sujoko Sujoko
Published: November 2020

The main objective of the study is to examine the impact of ownership structure, diversification strategy, leverage, external factor, internal factor on the value of the firms in Jakarta Stock Exchange. It is argued that unlike the agency problem of advanced stock market, the agency problem in the Jakarta Stock Exchange is the divergence of interest between the minority holders and majority holders. This is because the Jakarta Stock Exchange is characterized, among other things, by the domination of large shareholders. The hypotheses are: (1) there are the impact of ownership structure, external factor, and internal factor on diversification strategy, (2) there are the impact of ownership structure, external factor, internal factor, and diversification strategy on leverage, (3) there are the impact of ownership structur, external factor, internal factor, leverage ,diversification strategy on value of the firm. This study is to examine Agency Theory, Jensen and Meckling (1976), Pecking Order Theory, Myers (1984), Trade Off Model and Signaling Theory (1979). Population in this study are public company listed in Jakarta Stock Exchange  during 2000 – 2004. As many as 134  firms listed in Jakarta Stock Exchange were taken as a sample using a purposive sampling method.The data were then analyzed by the structural equation modeling ( SEM) analysis, using the AMOS Program version 4.01.The results of this study show that (1) there are the impact of ownership structure, external factor, internal factor on diversification strategy, (2) there are the impact of ownership structure, diversification, external factor, internal factor on leverage,(3)there are the impact of ownership structure, external factor, internal factor, leverage, diversification on value  of the  firm. The result of the study does not support the Agency Theory, from Jensen and Meckling (1976), but the result of the study  supports  Pecking Order Theory from  Myers (1984),  Trade off model and Signaling Theory from Battacharya (1979). The result of the study is hoped to contribute theoretically and practically.Theoritical contribution is bounded to examine the Agency Theory from Jensen and Meckling (1976), Pecking Order Theory from Myers (1984), Trade off model and Signaling Theory from Battacharya (1979). The result of the study to indicate that  practice public company in Indonesia is not concern with Agency Theory from Jensen and Meckling (1976). The result of the study indicates that Pecking Order Theory from Myers (1984). Trade Off Model and Signaling Theory from Battacharya,(1979) are concerned with the practice public company in Indonesia.
ANALISIS STRUKTUR MODAL DAN NILAI PERUSAHAAN YANG DIUKUR DENGAN TOBINS’Q
Authors: Amanah Lailatul
Published: November 2020

The objective of this study is to analize whether the increasing leverage followed by increasing values of the firm, and examine differences stock return before and after laverage increase. This study develops Kusumawati’s reseach (2005) about optimal capital structure, that analize three stocks in knowing the changes of leverage and of value of the firm. Sample of this reseach are companies which increase leverage  without changing the number of stock.The result of this study shows that the increasing leverage followed by the increasing value of the firm. This is consistent with the previus study (Suranta and Mahfoedz, 2003). But the test of stock return differencies before and after the leverage increase does not show a significant result. This result is not consistent with The Masulis Study (1980). He found that a company which changes stocks to loan will increase its stock return up to 6,6%.
MOTIVASI BERWIRA USAHA DI KALANGAN MAHASISWA: APLIKASI THEORY OF PLANNED BEHAVIOR
Authors: Koesworo Yulius , Sina Siprianus S. , Nugeraheni B. Diana
Published: November 2020

Entrepreneurship motivation plays important role in developing new business organization. This research addresses to test variable influence entrepreneurship among students in East Java.  It refers to the theory of planned behavior  modified by Segel et. al (2004)  that uses three dependent variables, they are perceived feasibility or self afficacy (SE), risk tolerence (TR) and net desirability of self employment (NDSE) to explain entreprenuership motivation.To test this assertions, sample used are 854 students from 10 universities in Surabaya, Malang and Jember. Then, hypothesis both partial and simultanious  variables, SE,TR and NDSE have positive relation to entrepreneurship motivation (MB) tested by regression and correlation analysis. As a result,  findings support hypotesis and have significant implication for the way in which we conceptualize entrepreneurship motivation.
ANALISIS INVESTASI SAHAM PERUSAHAAN GO PUBLIC SEKTOR PERTANIAN DI BURSA EFEK JAKARTA
Authors: Arditha R Artie , Asliana Endang
Published: November 2020

Investors, in a capital market, have to observe and analyze the companies’ stock price movements in order to minimize the risk in having stock investments. One of the techniques in analyzing companies’ performance is the stock investment analysis or portfolio analysis. By using the portfolio analysis, this research finds out the best combination of stock investment of PT PP London Sumatera Tbk. (LSIP) and PT Astra Agro Lestari Tbk. (AALI), as go public agricultural companies listed in Jakarta Stock Exchange. After finding the best combination of stock investment of those companies, this research also finds out whether the combination is at the optimum portfolio which would be on the least risk and a particular return or on the highest return and a particular risk. The research was held in 2006 and the data was taken from January 2004 to December 2005. The data was processed by using statistical software in order to minimize the human error. The result shows that there are two best combinations of stock investment on those companies. Those combinations are at the optimum portfolio. The first combination shows 30% of stock investment in LSIP and 70% stock investment in AALI, while the second combination shows 20% stock investment LSIP and 80% stock investment AALI. Investors should choose one of these combinations, because according to the research, these combinations would give them the best return at the least risk.
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KONSUMEN MEMBELI DI HERO PASAR SWALAYAN SURABAYA
Authors: Padmono Yazid Yud
Published: November 2020

This research is aimed at finding out factors that influence custemers buy in Hero Super Market. Some conclusion from the research result are: (1). Results of correlation matrix indicate relations among vatriables in the population.I can be seen from value of barlett’s test of spherity as many as 2298.599 and value of Kaiser-Mayer-Olhin o,601. It means analysis of significant factor to analyze the matrix correlation,because its value > 0,50. (2).Results of  factor analyses indicate cumulative petrcentage as much as 60.10 %, it shows that the research is able to explain factors that influence attitudes of consumers indeciding to  buy in Hero Super Market  Surabaya, while the remaining 39.90 % influenced by others factors. (3).Through rotation by way of using factor analysis from 26 variables summarized into 22 variables and classified into 9 component or core factor.
PERBEDAAN KEPUTUSAN MAHASISWA DALAM MEMILIH STIE DI JAWA TIMUR
Authors: Handayani Nur
Published: November 2020

This research aim is to know the factors which influence student in selecting STIE in east java and to know factor differences which influence student’s decision in selecting STIESIA Surabaya,STIE Perbanas and STIE Malangkucecwara.This research population is college student in the second semester of 2003/2004. Data analysis technique uses .factor analysis and discriminant analysis. Factor analysis result indicates that proposed hypothesis is can not be rejected or there are several factors which influence the student’s decision differences in  selecting STIE (13 variables in 12 .factors).  Discriminant analysis result indicates that the variables which are differenciate the decision. The variables are divided in two factors, which are internal factor and eksternal  factor. Internal  factor consists of (1) reguler learning system, (2) school  fee credit, while eksternal factor consists of (I) health facility, clean environment and (3) boarding house location.
PENGARUH RELATIONSHIP MARKETING TERHADAP KEPUASAN NASABAH DAN LOYALITAS NASABAH BANK RAKYAT INDONESIA DI SULAWESI TENGGARA
Authors: Zaid Sudirman
Published: November 2020

This research is intended to test the effect of relationship marketing upon customer satisfaction and customer loyalty of the Bank Raykat Indonesia in Southeast Sulawesi. This research applies the explanatory type, namely a research conducted by giving an explanation on the symptoms produced by object of research.The samples of this research involve 200 saving deposits customer of Bank Rakyat Indonesia distributed based on purposive allocation of each Bank Rakyat Indonesia in Southeast Sulawesi. Then, they are analyzed by using SEM (structural equation modeling) by applying the program AMOS (analysis of moment structure) 4.01.The result of this research indicate that the relationship marketing have the positive and significant effect to the customer satisfaction and customer loyalty with the path coefficient each 0.556 and 0.501. And than, customer satisfaction have the positive and significant effect to the customer loyalty with the path coefficient 0.479. Beside that, the relationship marketing have the indirect effect to the customer loyalty, mediated customer satisfaction with the path coefficient 0.266.
PERANCANGAN ALGORITMA DAN PEMROGRAMAN KOMPUTER DALAM BAHASA TURBO BASIC DAN PASCAL UNTUK MEMPREDIKSI TINGKAT KELANGSUNGAN HIDUP (GOING CONCERN) PERUSAHAAN DENGAN PARAMETER ALTMAN Z-SCORE
Authors: Herlambang Yudha
Published: November 2020

As we know that,the aspect of going concern or bankruptcy of the entitiy become the issued or the problem must be considered by the external auditor.In the profession of Public Acccountant.\The external auditor must give the opinion objectively and independent. So that the Report of AuditorIndependent give the objective and right  information ( no biased information) to the external user of Financial Statement how to make decision. One of the judgement must be considered by the external auditor is the bancruptcy of the entity (auditee ).One of  the alternative method to decide the condition of entity’s going concern is Altman Z Score. In this paper,author will discuss about designing the Programming Algorithm  of Altman - Z Score. The author design the program mentioned above by using Quick Basic Programming Language and Pascal  Software.The author also design the accounting ratio programming into the part of source code or  listing program mentioned above
PENGARUH KOMPENSASI, MOTIVASI DAN KEPUASAN KERJA TERHADAP KELUAR MASUK PEGAWAI (LABOUR TURNOVER) PADA PT. ASURANSI ABC SURABAYA
Authors: Soekiman J.F.X Susanto
Published: November 2020

The research oberves the effects of compensation, motivation, and woriking satisfaction toward the labour turnover in PT Asuransi ABC Surabaya.The results are known that (1) the coeficien correlation value (R) from linier regression is 0.882, meaning correlation between dependent & independent variables is trong at 88,2 %; (2) the value of coeficien determination square (R2) is 0.778, meaning 77.8 % of labour turnover variations are influenced by three variables i.e. : compensation variable (X1), motivation (X2), and working satisfaction (X3); (3) the rest value 22.2 % is known that labour turnover is PT Asuransi ABC Surabaya is influenced by ather independent variable. So, there are simultaneous and partial effects from dependent variable toward independent variable.
PENGARUH DESENTRALISASI, KETIDAKPASTIAN LINGKUNGAN DAN PENGENDALIAN AKUNTANSI TERHADAP KINERJA MANAJERIAL PADA PEMERINTAH KOTA BAU-BAU DAN KABUPATEN BUTON
Authors: Abdullah Muntu
Published: November 2020

The purpose of this research is knowing the effect of decentralization, environment uncertainty and accounting control to the managerial performance. Approach which is used to test the research hypothesis is by using the statistical test. The method of data collection use survey method through questionnaire that allotted to 300 people of low and middle level manager in Governmental Office of Bau-Bau City and Buton Regency. However, the valid questionnaires to be used are 212. Independent variables in this research are decentralization (X1), environment uncertainty (X2), and accounting control (X3). While dependent variable is managerial performance (Y). Regression coefficient of X1 variable = 0.262, X2 variable = -0.260, and X3 variable, regression coefficient = 0.307. Partial determination coefficient of X1 variable is 0.41 (41%), for X2 variable, partial determination coefficient = 0.30 (30%), and X3 variable, partial determination coefficient = 0.38 (38%). The research result indicated that the coefficient of simultaneous correlation is 0.783 (78.3%), it meant by together variable of X1, X2 and X3 are strongest correlation with managerial performance variable (Y). The coefficient of simultaneous determination is 0.612 (61.2%) it meant that by together variable of X1, X2 and X3 can explaine variance of the fluctuation of managerial performance variable (Y) is 61.2% and the remain is 38.8% determined by other factors. The result of F-test, indicated that the result of F-Value is (109.563) > from F-table (2.65) so hypothesis which state that “Variable of X1, X2, and X3 which estimated simultaneously have affected managerial performance variable (Y), indicated that the first hypothesis has been proved or accepted, it is according to probability or significant on 0.000 (0.0 %) which be under 5 % of the tolerance limit. The result of T test, for decentralization variable (X1) t-Value is 7.755 > t-table 1.960 it meant that decentralization significantly affected to managerial performance. For variable of environment uncertainty (X2) t-Value is 5.561 > t-table 1.960, indicated that environment uncertainty significantly affected to managerial performance. For variable of accounting control (X3) t-Value is 7.207 > t-table is 1.960 it meant that the accounting control significantly affected to managerial performance
PENGARUH PARTISIPASI PEMAKAI DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KEPUASAN PEMAKAI DALAM PENGEMBANGAN SISTEM INFORMASI AKUNTANSI
Authors: Kusumawati Fariyana
Published: November 2020

This Reseach examine influence user participation and top management motivation to user satisfaction in improvement of accountong information system: user skill as moderating variabel. This reseach is done in PT Telkon Divre V Surabaya, the sampel are 30 respondent by multiple regretion analysis.The result is 99,6% (R2) is large of influence independent variable to user satisfaction in improvement accounting information system. The result of examine H1 is user participation significant influence by user skill as moderating variable dan top management variable significant influence to user satisfaction in improvment accounting information system.
PENGARUH FAKTOR-FAKTOR STRESS KERJA TERHADAP KINERJA PADA PERAWAT RUMAH SAKIT DI KABUPATEN TUBAN
Authors: Koesmono Teman , Dewi Agnes Arshinta
Published: November 2020

The purpose of this research is to find out how far the stress in the work place that suffered by nurses can effect their working performance. The researcher is interested in observing the effect of the stress in the work place on nurses’ working performance in Tuban Region because the nurses in doing their jobs are suspected to have heavy working stress. That’s because a nurse is faced to a specific job and put his/her service as a priority for the sick patients who is suffering from their deseases. The effect of patients’ behavior and even their families makes a nurse working extra hard in order to keep out the negative judgement against the hospital where they work. The result of this research found that working stress attributes which are: Administrative Policies and Strategies, Organizational Structure and Designs, Organizational Process and Working Conditions significantly effect a nurses working performance in the hospital in Tuban Region. This is important to know because a nurse plays an important role as a paramedic in giving his/her contribution to the patients regarding to heal their deseases.
ANALISIS HUTANG LUAR NEGERI INDONESIA PENDEKATAN KESEIMBANGAN MAKROEKONOMI
Authors: Yuliadi Imamudin
Published: November 2020

There are so many interesting phenopenon if we discuss of Indonesian economy especially at monetary sector. Foreign debt is one of several popular problem on developing countries like Indonesia. It is one of practice solution about saving debt to maintain the development process. The aim of this research is to analyse some factors that affect foreign debt and their implications on Indonesian economy. Analytical method used in this research is explanatory method is to test hyphotesis about simultaneous relationship among variables that research by developing the characteristics of verificative research by doing some testing at every step of research. We used secondary data taken from BI, BPS, World Bank and IFS. The result of this research shows that ratio between domestic interest rate and international interest rate, government expenditure and national income did not affect significantly to foreign debt. Exchange rate affected positive and significantly to foreign debt
PENGARUH TATA KELOLA PROSES PEMBELAJARAN TERHADAP KEPUASAN PESERTA PELATIHAN TEKNIS PENYULUH INDUSTRI DAN PERDAGANGAN DI BALAI DIKLAT INDUSTRI REGIONAL V SURABAYA
Authors: Sitohang Sonang
Published: November 2020

The objective of this study is to investigate the simultaneous and partial effect of Executed Learning Process consist of; Instructor Competency, Curriculum, Library Facility, Learning Media, Laboratory, Training Scheduling, Administration Service, and Program Evaluation on Satisfaction of Training Participants Technical Extension Industrial and  Trade on Industrial Training Office Region V Surabaya. The sample of this study consist of 139 Functional Extension Staffs, the training participants in the period of 2003 – 2007. The study uses population research method (Arikunto:1998). Data Estimated is using Multiple Linear Regression Model.The empirical result of study by simultaneous F-test shows that Instructor Competency, Curriculum, Library Facility, Learning Media, Laboratory, Training Scheduling, Administration Service, and Program Evaluation influence on satisfaction of Technical Training Participants on Industrial Training Office Region V Surabaya. The result by partial t-test shows that Instructor Competency, Learning Media not influence satisfaction, but another factors such as; Curriculum, Library Facility, Laboratory, Training Scheduling, Administration Service, and Program Evaluation influence on Satisfaction of Training Participants Technical Extension Industrial and Trade on Industrial Training Office Region V Surabaya .
PENGARUH SISTEM PENGENDALIAN ANGGARAN BIAYA TERHADAP KINERJA MANAJER PERUSAHAAN KELAPA SAWIT DI PROPINSI KALIMANTAN SELATAN
Authors: Rini Wahyu Sapto
Published: November 2020

This reserch’s target to know the level of system variable operation of budget which consist of compilation of program (X1), compilation of budget (X2), execution and measurement (X3), analysis and reporting (X4), clarity of budget and target(X5), and the difficulty level of budget (X6) to performance of manager measured with story; level efficiency of manager through eight evaluation criterion; planning, investigation of, coordination, election of staff, negotiation, representative, evaluation and observation. Analysis technique used to know the level of influence of system operation of budget which consist of six variabels to manager performance used doubled linear regression analysis. This research’s result succed to support the hypothesis, that is (X1), (X2), (X3), (X4), (X5), and (X6) by simultan have influence to manager performance. This matter means model of regression used in this research is good to progressively explain variation in manager performance. While conducted examination to second hypothesis giving result supporting the hypothesis. The result indicate that compilation of six variables have influence to manager performance by parsial.To be more improve manager performance, management should be more pay attention to manager participation level in course of compilation of budget, considering  this variable is biggest of influence to  manager performance, so that manager will be more productive because owning opportunity to develop the ability in the field of budgeting. Although contribution influence of clarity of budget target to variation in small manager performance relative, but to be more improve manager performance by top management remain to pay attention budget can always comprehend and presented detailedly, so that not generate difference of perception among executors of budget
PENGHAMPIRAN ”NEO FUZZY NEURON” WACANA DALAM RANCANGAN KONSEPSUAL SISTEM PENILAIAN KARYAWAN
Authors: Wirjodirdjo Budisantoso
Published: November 2020

Computation and information technology progress in the last three decades gives real impact for management practice development. Currently some uncertainties in receiving information on management policy response is easier to be predicted. in terms of staff evaluation, inaccuracy of staff performance evaluation due to lack of good instrument caused low guarantee of objective evaluation result  and free of un-bias evaluator. Neo Fuzzy Neuron approach is a thinking method which orient to human intellectual concept and to computation and information technology. This offer an alternative to predict staff behaviour evaluation. As a thinker concept, this approach can be ued as a base in developing a decision to support system in evaluating staff performance objectively and accurately; and has quite good operational feasibility.
ANALISIS PENGARUH SHIP’S CALL, INFLASI, TARIF BONGKAR MUAT TERHADAP MUAT G.C KAPAL INTERINSULER DI TANJUNG PERAK
Authors: Sasono Herman Budi
Published: November 2020

Inter-Island transportation support the links for various goods delivery and the availability of commodities among islands throughout Indonesia. When the scarcity of a commodity exists in one island beause of the delay of goods arrival sechedule, the price of the commodity will rise up and inflation rate can also increase. Therefore, this research investigates the influence of some internal and external factors: unit ship’s call (X1), DWT ship’s call (X2), inflation (X3), and loading-unloading tariff (X4) towards load volume of general cargo (Y) in Tanjung Perak port, Surabaya.And the results are concluded that loading-unloading tariff is influenced strongly with the investigated variables: X1 with regression coefficient by 361.105; X2 with regression coefficient by 0.020; X3 with regression coefficient by 2765.239; and X4 with regression coefficient by 24.854.
PERANSERTA WANITA PETERNAK SAPI PERAH DALAM MENINGKATKAN TARAF HIDUP KELUARGA
Authors: Lestariningsih Marsudi , Basuki Basuki , Endang Endang
Published: November 2020

This research was conducted in a cooperation namely KOPSAE, located in three villages, Jurang Jero, Pujon Lor, and Sebaluh, distric of Pujon. Malang, East Java. The research objective is to investigate the women involvement in improving family life of diery farmer in tose  villages and to evaluate the women’s contribution in their family’s revenue. This research results can be used by East Java Animal Husbandary Office, financial institutions, cooperative enterprises, and other external parties in determining prolicies for supervision and improvement of farm business in rural areas. Data are collected through survey. Population used are 40 families who own cows.The result shows that women have potential roles in improving the family’s revenues. The women contribution is approximately 44,99% of total family’s revenues. The women allocate  their time about 1-2 hours a day in diery family activities, meanwhile, men spent about 2-4 hours a day. It appears that supervision is still needed for using their idle time in order to improve their skills as well as their revenues.
PENGARUH KARAKTERISTIK KUALITATIF LAPORAN KEUANGAN TERHADAP PENGGUNAANNYA DALAM PENGAMBILAN KEPUTUSAN KREDIT BANK UMUM DI BANJARMASIN
Authors: Rusmanto Rusmanto
Published: November 2020

This research objective is to know the influence of company’s qualitative characteristics of financial statement and its usage for public banks in Banjarmasin to give credit approval. Population in this research are 32 companies which accept credit firm banks with minimum credit amount of Rp. 500.000.000 and with working capital during 2004 to 2005 in 12 banks in Banjarmasin. And the respondents, taken with simple random sampling method, are credit analists or superintendents who are competent in giving a credit decision. And the results indicate that company’s qualitative characteristics of financial statement which are comprehensive (X1), relevant (X2), reliable (X3), and comparative (X4) simultaneously have positive effect (about 64,01%) for public banks in Banjarmasin in considering a credit approval.
PENGARUH KOMITMEN PROFESIONAL, TIPE KEPRIBADIAN, GENDER TERHADAP KEPUASAN KERJA AKUNTAN PUBLIK
Authors: Iswati Sri
Published: November 2020

The objective of the research is to test professional commitment affects to the job satisfaction of public accountant by means of the personality and gender as moderator variables. This is a quantitative research that uses multiply regression analysis. Primary data are gathered through questionnaires and executed by reliability and validity test.And the results show that the six hypotheses have proved significantly: (1) the professional commitment affect the job satisfaction; (2) personalit affect to the job satisfaction; (3) the gender do not affect to the job satisfaction; (4) the interaction between professional commitment and personality affect the job satisfaction; (5) the interaction between professional commitment and gender affect to the job satisfaction; and (6) all variables affect to the job satisfaction of  public accountant.Key words:  Professional commitment, personality, gender, job satisfaction, and public accounntant
PENDIDIKAN AKUNTANSI BERBASIS CINTA: LEPAS DARI HEGEMONI KORPORASI MENUJU PENDIDIKAN YANG MEMBERDAYAKAN DAN KONSEPSI PEMBELAJARAN YANG MELAMPAUI
Authors: Mulawarman Aji Dedi
Published: November 2020

The objective of this article is to enlighten and emancipate accounting education basic assumption and concept that match to the objective of national education. The objective of national education is based on balanced values of spirituality, mentality, morality, intellectuality and skill. Emancipation and enlightenments are conducted by utilizing purification (tazkiyah) methodology with fully love values.The result of tazkiyah accounting education is enlightenment and emancipation of accounting education based on self interest and secularism towards accounting education based on God interest with fully love. There are consequences of tazkiyah. First, is to free education from corporate hegemony towards education that is more corporate-responsible that extends its accountability (stakeholders, nature, and God) and empowering oriented. Second, it produces synergy of learning conception based on reproductive view learning and constructive view of learning, and beyond (hyper view of learning).
PERSEPSI AKUNTAN PUBLIK TERHADAP ISU-ISU YANG BERKAITAN DENGAN AKUNTAN PUBLIK PEREMPUAN
Authors: Fitria Astri , Setyawardani Lydia
Published: November 2020

The purpose of this research is to analyze the perception among men and women in accountant public profession and also the s perception difference about women’s issues among them. The issues are chances for female accountant, treatment to female accountant, the acceptance to  female  accountant, commitment of female  accountant, and special accommodation for female accountant. The results of the field research show that there are no significant differences for all the issues. Between female or male accountant have fair perception that between female and male  accountant have equality in  chances, acceptance, commitment, and for the special accomodation. Both  also have the same oppinion that there are no sexual harassment and different treatment to female acountant.
PERSPEKTIF BALANCED SCORE-CARD DALAM PENGUKURAN PRODUKTIVITAS ORGANISASI
Authors: Hidayat Rachmad
Published: November 2020

Balanced Scorecard system  may  affect the company’s productivity in the forms of financial perspective, internal business process perspective, and learning as well as growth perspective. A manager shall consider its benefits before implementic the system to the company. This research uses quantitative data obtained from accounting and producting staffs. Data are  analyzd by  using statistical experiment as the analysis tool to test the hypothesi using F test to find out the correlation of research variable simultaneously,  and t-test to find out the relationship of multiple linear regression of equality partialy. And the result is that  there is correlation between company’s productivity and perspectives in Balanced Scorecard. The dominant effect toward the company’s productivity is learning and growth perspective and internal business process perspective.
IMPLIKASI PERUBAHAN UNDANG–UNDANG PERPAJAKAN TERHADAP KEPUTUSAN STRATEGI LEVERAGE BAGI PERUSAHAAN YANG TERDAFTAR DI PT. BURSA EFEK JAKARTA
Authors: Sapari Sapari
Published: November 2020

This  research  examines the  connection between non debt tax shield and the change of leverage, between level of effective company tax and the change of leverage, and between operation income before depreciation and the change of leverage. This research takes 17 samples of  food and beverages companies listed in Jakarta Stock Exchange from 1st  January 1994 till 31st  December 1999. And this research uses data from 1994 – 1999 for the regression analysis. Multiple regression analysis is used to test hyphothesis 1 (H1), hyphothesis 2 (H2) and hyphothesis 3 (H3). Independent variables in the regression are level of effective company tax, non debt tax shield and operation income before depreciation, whilst independent variable in the regression is leverage.The result of this research proves that (1) non debt tax shield after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change, (2) level of effective company tax after the amendment of 1994 tax regulation (1995 – 1999) brings negative influence to the leverage change, and (3) operation income before  depreciation  after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change.
PENGEMBANGAN WILAYAH PESISIR KABUPATEN BARRU MELALUI KLASTER PENANGKAPAN IKAN LAUT
Authors: Supomo Supomo
Published: November 2020

As the emergence of regional autonomy commenced in the early 2001, the local government is expected not to repeat the central government’s inappropriate management by setting its development priorities. The first priority is to create development system which puts emphasis on the basic economy (people’s basic economy). The second priority is to develop of local leading products from local resources. The third priority is to develop agri-bussiness. The last priority is to establish modern industries based on the local leading products from local resources.In that case the local government of Barru has began to develop the sea fishing catchment cluster. By this cluster model, all of existing stakeholders are involved, until each of them knows their appropriate roles in the system. By developing entrepreneurship, mastering the science and technology, and the empowerment by the local  government, it is expected that the sea  fishing catchment cluster in the sea cluster could grow stronger.
PENGARUH KREATIVITAS DAN TRADE EXHIBITION TERHADAP INOVASI BERKELANJUTAN DAN KINERJA PEMASARAN SENTRA INDUSTRI KECIL MEBEL KAYU DI KABUPATEN MADIUN
Authors: Sitohang Sonang
Published: November 2020

The research aims are to analyze and test the influence of creativity and trade exhibition toward extended innovation and market performance of  small industry of wood furniture cluster in Madiun region. Population are 103 entrepreneurs of wood furniture. Research method uses complete enumeration. Main instrument used in data collection relates to questionnaire through structure 5-points of Likert Scale. Data analysis used is Structural Equation Modeling (SEM) to ensure the causality between previous variable involved validity, reliability test and confirmatory factor analysis. The test requires criterion.The results of research indicate that creativity and trade exhibition significantly influence the extended innovation and innovation significantly influence the market performance, furthermore, both creativity and trade exhibition significantly influence the market performance of small Industry of wood furniture cluster in Madiun.
PERNYATAAN STANDAR AKUNTANSI KEUANGAN No. 46 DAN KOEFISIEN RESPON LABA AKUNTANSI
Authors: Riduwan Akhmad
Published: November 2020

The objective of this study is to examine: (1) the difference of stock price change in the period before and after PSAK No.46 was implemented; (2) the effect of interperiod tax allocation based on PSAK No.46 on the earning response coefficient  (ERC); and (3) the ERC difference between companies which reported deferred tax income and companies which reported deferred tax expenses.The result of this study provide empirical evidence that: (1) stock price change in the period after implementing of the PSAK No.46 are higher than the period before the PSAK No.46 was implemented; (2) interperiod tax allocation based on the PSAK No.46 have negative effects on the ERC; and (3) earnings response coefficient (ERC) for companies which reported deferred tax income were not differ from companies which reported deferred tax expenses. The result of this study indicate that interperiod tax allocation based on the PSAK No.46 was succesfully improve the income statement informativeness and earnings quality. However, interperiod tax allocation based on the PSAK No.46 generate perceive noise embedded in the reported earnings. Therefore, additional disclosures are needed, particularly for economic substance of deferred tax income and deferred tax expenses reported in income statement.
ANALISIS FAKTOR AUDIT INTERNAL DAN PENGARUHNYA TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE
Authors: Gusnardi Gusnardi
Published: November 2020

To implement the good corporate governance as it was expected, especially in the BUMN Tbk. in Indonesia, it is important to optimize the  role of internal audit. The purpose of this research is to explore the influence of internal audit partly and simultaneously on the good corporate governance at the state-owned companies (BUMN Tbk) in Indonesia.The data used in this research were primary data collected by questionnaires. The data analysis for hypothesis testing was the path analysis. This research done with research method of census by 13 at the state-owned companies (BUMN Tbk.) in Indonesia.  The data used in this research were primary data collected by questionnaires. Result of this research indicates that audit factors partly and simultaneously has influenced significantly to exercise on the good corporate governance at the state-owned companies (BUMN Tbk.) in Indonesia.
PERANAN INDUSTRI PENGOLAHAN KRIPIK ”TEMPE GETI” DALAM MENGGERAKKAN PEREKONOMIAN DAERAH NGAWI
Authors: Kunhadi Dedy , Harjanti Wulandari
Published: November 2020

Family income can be added through a manufacture industry e.g. Kripik Tempe Geti. The purpose of this article is to analyze the process of Kripik Tempe Geti business advisability and the role of Kripik Tempe Geti industry in the territory economy. This research was held in Ngawi on 2007. The collecting data is done by intensive interview to the Kri[pik Tempe Geti industry. The data collected was analyzed in a descriptive quantitative. The analysis shows that Keripik Tempe Geti industry has a big chance to be expanded. The process of Kripik Tempe Geti is suitable done by score Benefit/Cost at 0.62 ratio. As seen from the growth of territory economy, Kripik Tempe Geti industry has given working chance for the people in Ngawi, just like from the supplying of the row material, production process, or from the marketing side. The increase of the household income from Kripik Tempe Geti industry reach out at 2,064,375 Rupiahs per months, besides it also can increase the income of the market doer such as motorcycle driver (ojek) or food small shop.
STUDI KOMPARASI PRAKTEK TRANSPARANSI DALAM PENGELOLAAN PERUSAHAAN DAERAH PASAR SURYA SURABAYA
Authors: Rahayu Yuliastuti
Published: November 2020

Requirement of transparency in all sector is unavoidable, not only in governance but also at public company or regional company especially in carrying out the principles and appropriate policy in accordance with Good Corporate Governance standard.The good corporate governance principles determined by The Minister of ‘BUMN’ consist of: The transparency, Independence, Accountability, Responsibility and Fairness. In the case of transparency, ‘Bapepam’ give an example of the transparency practice for the public company. Some regulation of the transparency practice consist of: (1) Open information, (2) The quality of information, (3) The involvement of competence, (4) The supporter profession, (5) The limit of transaction material and the transaction of conflict interest, (6) Independent Commissary, and (7) Law Enforcement. The regional company of  ‘Pasar Surya’ is the public company owned by the local Government in Surabaya. The writer is interested in uncovering whether ‘Pasar Surya’ has done the transparency what society desires. As the comparison, the writer uses the base regulations of the transparency practice for the public company. The writer pays attention to the characteristic difference at each company. The transparency practice which ‘Pasar Surya’ has done is in accordance with The Regional Regulation and The Mayor’s Decision.Basically ‘Pasar Surya’ has done the transparency activity but it is necessary to re-examine to get the target of good corporate governance.
PREFERENCES AND ATTITUDES TOWARDS ENGLISH FOR ECONOMICS AND BUSINESS STUDIES IN DIPLOMA III STIESIA SURABAYA
Authors: Setyorini Nanis
Published: November 2020

Penelitian ini mendeskripsikan tentang  kesukaan mahasiswa terhadap cara belajar bahasa Inggris untuk studi ekonomi dan bisnis di STIESIA dan sikap mahasiswa terhadap kemampuan bahasa Inggris mereka untuk kebutuhan akademik dan profesi. Penelitian ini menggunakan pendeketan deskriptif kualitatif dan mengambil data dengan teknik kuisoner.Dari data yang diperoleh dapat diketahui bahwa mahasiswa diploma III STIESIA Surabaya lebih menyukai interaksi kelas yang komunikatif dan kegiatan kelas yang bervariasi. 55% mahasiswa menyukai jika diberi pekerjaan rumah dan 65% menyukai bila tugas-tugas/ketrampilan berbahasa mereka  dikoreksi. 80% mahasiswa merespon positif terhadap kebutuhan menguasai bahasa Inggris. Sikap positif ini menunjukkan adanya motivasi yang tinggi dalam upaya meningkatkan kemampuan berbahasa Inggris mahasiswa untuk kebutuhan studi dan karir di masa mendatang
IMPLEMENTASI KEBIJAKAN INTENSIFIKASI DAN EKSTENSIFIKASI PENDAPATAN ASLI DAERAH DALAM PELAKSANAAN OTONOMI DI KOTA SURABAYA
Authors: Idayati Farida
Published: November 2020

In monetary autonomy, Surabaya government expects to increase its province earnings. As the government regulation number 22 in 1999 (the newest is number 32 in 2004), Surabaya government has a privilege  autonomy in considering the intensification and extensification to support its province earnings for economical development. This research intends to get a real proof on implementation of intensification and extensification for province and also to get the real proof on regional economic development and the growing of earning grade after the application of newest regulation number 32 in 2004.This is a qualitative research by taking data from BPS office in Surabaya, on 10 June 2005 and from Surabaya financial department. And the results show that the new regulation can  increase the province earnings  by implementing  intensification (tax of  bill and retribution) of an area which is stated. And after the rule was issued can increase the amount of infestations. So these support the growing economic grade and infestation season around east Java regions especially in Surabaya city
APLIKASI MATEMATIKA NUMERIK UNTUK MENGHITUNG INTERNAL RATE OF RETURN DAN YIELD TO MATURITY OBLIGASI
Authors: Herlambang Yudha
Published: November 2020

This paper will present the application of numerical mathematic and discuss the alternative method to calculate and solve the problem about the value of Internal Rate Return  (IRR) and desired returned rate by obligation investor. As we know there are several methods to solve the calculation about IRR ,such as Interpolation Method by using the financial table and  Trial and Error Method by using IRR Function in Excel Software; but the most popular is Newton Raphson Method. In this method, the numerical case must be transferred into the NPV equation or obligation equation, and be created to  the polynomial equation in term of f(x) until the error is minimum. This method gives the same result if it is compared with several methods mentioned above for the same case. There is only approximation of 4 digits in decimals for the result. By using this method, there are still any differences of calculation result, but it’s not significant. This numerical approach can be implemented to solve the value of desired interest rate from the obligation by using the same calculation step and algorithm.
KARAKTERISTIK INDIVIDU, SOSIAL EKONOMI, BUDAYA DAN KESEHATAN TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA INDUSTRI KECIL DI KOTA MAKASSAR
Authors: Semmaila Baharuddin
Published: November 2020

This research was to identify the working hours and productivity of labors from Bugis, Toraja, and Makassar in the small industries. In detail, the aims of the research were to know: 1) the influence of individual characteristic, health status, work environment and work ethos (spirit) toward the work productivity of the small industry labors; 2) the differences  of the work productivity among ethnics in the small industries; and 3) the variables which have dominant influence toward the labors’ work productivity in the small industries. The population of this  research were  3135 labors from  garment  and furniture ready-made industries, and the samples were 302 labors. The respondents were workers and employers. The data were analyzed using multiple linear regression with SPSS and AMOS programs and then the results were  combined with the qualitative analysis. The research findings are: 1) the independent variables which influence significantly toward the work productivity of the  small industry workers are work experience,  dependency ratio, health status, weekly wages, work environment and work ethos. While the variables which do not influence the productivity  are workers’ age, sex and length of education. The independent variables which influence dominantly  toward the labor productivity are wages and health status. Good health status may indicate the increase of the productivity. And there are the significant differences of work  productivity among  labors from Bugis, Toraja, and Makassar because of their cultural effects.
PROSES PENYUSUNAN ANGGARAN DAN PENILAIAN KINERJA DITINJAU DARI ASPEK PERILAKU (Studi Kasus Pada Perguruan Tinggi Swasta ”X” Di Surabaya)
Authors: Retnani Endang Dwi
Published: November 2020

This study intends to find out the impact of planning and budgeting processes and performance measures on the behaviour of the responsibility center managers employed in a private university “X”. Method used in this study was qualitative research approach. The results showed that planning and budgeting submission processes with a bottom up participative approach influenced the behaviour of the responsibility center managers. Their appreciation and togetherness feeling was developed, as well as their commitment to execute the planned program and budgeting. Secondly, in the case that the approved planning and budgeting was implemented not as expected and planned without any explanation yielded a negative behaviour to the central managers that were shown by their less optimum potential works or with no action at all. Thirdly, financial performance measured with variant analysis was not reflecting the real performance of the responsibility center managers. The fact could cause misinterpretation of the management and also negative impact. It brought frustration among the responsibility center managers who actually had good performance. Furthermore, performance measurement, that is mainly based on financial aspects and neglecting non financial ones, influenced the reluctance of the responsibility center managers who just considered short term purposes and reluctant to make innovation. And last, by following steps suggested in the Balanced Scorecard, it could be able to define the Key Performanc Indicators of responsibility center managers with taking into consideration either financial or non financial aspects.
ANALISIS PENGARUH FAKTOR EKONOMI MAKRO TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIC DI BURSA EFEK INDONESIA
Authors: Musthafa Musthafa
Published: November 2020

Stock investment is different from saving investment, deposits or foreign exchange, because stock investment always encounters many investors with their various profit expectations. Each stock investor has always to monitor the latest stock assurance development and observe the stock flow in the stock markets carefully and thoroughly, because they influence the stock prices.Many factors influence the stock prices, including the seller or buyer psychological factor, company condition, interest rate, rupiah exchange rate against foreign currency, economic condition, government policies, inflation rate, the country’s political and safety condition, and many others. This study analyzes the influence of those factors on the stock prices and is entitled “An Analysis of the influence of Macroeconomic Factors on Stock Prices in Go Public Manufacture Companies in Indonesia Stock Exchange “.The population are 151 manufacturing companies, 116 of which were analyzed in 3 years (2005 – 2007). The result shows that macroeconomic (inflation, SBI rates and rate of exchange) variables have  significantly influenced the stock prices.