bluuebunny/crossref_metadata_2025 huggingface dataset:
Urgensi Penerapan Islamic Corporate Governance Di Baitul Maal Wat Tamwil (BMT)
Authors: Nugroho Muh Awal Satrio Nugroho
Published: September 2018

Islamic corporate governance model in Islam has its own unique features and presents distinctive characteristics in comparison with the western concept .Unlike the western concept of corporate governance which is based on the western business morality that derived from “secular humanist”, the corporate governance in Islamic Financial Institutions is founded on the epistemological aspect of Tawhid,sharia, and ethics.Baitul Maal Wat Tamwil (Islamic micro finance) have to apply Islamic Corporate Governance in order to become the strong and succesfull institution
Risensi Buku Kepemimpinan: Teori Dan Praktik
Authors: Su’ud Muh
Published: September 2018

Data Buku:Judul : KEPEMIMPINAN: Teori dan PraktikPengarang : Peter G. NorthouseJudul asli : Leadership: Theory and PracticePenerjemah : Ati CahayaniTahun terbit : 2013Penerbit : Indeks, Jakarta.Edisi : KeenamTebal : 433 halaman
Qardhul Hasan Sebagai Wujud Pelaksanaan CSR Dan Kegiatan Filantropi Lembaga Keuangan Syariah Untuk Pemberdayaan Masyarakat
Authors: Satrio Muh Awal
Published: September 2018

The escalating social andeconomic problems brought about by globalization have raised new questions as well as expectations about corporate governance,ethical and social responsibilities. Consequently, corporate social responsibility (CSR) as a part of phylanthropy’s activities has emerged and developed rapidly as a fieldof study. The Islamic financial institution has special program , Qardhul Hasan, that is perceived as the same as corporate social responsibility. The main objectiveof thispaperis to elaborate corporate social responsiblity from Islamic’s view and to evaluate wether the Qardhul Hasan is the same as corporate social responsibility in business entity.
Mengurai Divergensi Konsep Pemasaran Melalui Perkembangan Implementasi
Authors: Wibowo Amin
Published: September 2018

Among the divergence of marketing concepts there are kinds of similarity among them in many aspects : (1) the basic assumptions in defining marketing and marketing management, almost all scholars agree that terms of consumer becomes starting point in defining marketing concept. The substantive differences among the concepts accured in focusing to customers. For instance, Benneth and Cooper placed the focus on customers with minimal proportions because of their paradigm and experiences. (2) Market oriented and customer oriented have similarity in substantive manner, but in industrial marketing, the proportion of attention toward customers is very limited. Meanwhile, marketing scholars view totally to customers oriented. (3) Industrial marketing concern on institutionalized customer (or market oriented) that is not limited on marketing division, but covers top management responsibility in implementing business strategy and strategic planning. (4) in the context of marketing concept, Huston’s ideas about marketing concept is make sense whenever marketing is the behaviors that creates exchange between buyer and seller. Exchange is not in “one shot” activity.
Analisis Positioning Dan Brand Awareness Terhadap Keputusan Pembelian I-Phone Pada Mahasiswa Fakultas Ekonomi Universitas Islam Indonesia (UII) Yogyakarta
Authors: Zuraida Lukia , Novitasari Dwi
Published: September 2018

This research analyzed positioning and brand awareness on decision to purchase i-Phone. The research done in 2013 using 100 students of economic faculties, Universitas Islam Indonesia (UII). The analytical method used was multiple regression. The results showed that a significant differences between positioning with purchasing decisions as indicated by the significance value likewise brand awareness with purchasing decisions. This suggests that positioning and brand awareness variables will be increased purchasing decisions.
Pengaruh Rasio Efektivitas Pendapatan Asli Daerah, Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Tingkat Kemandirian Keuangan Daerah Di Provinsi DIY
Authors: Tjahjono Achmad , Oktavianti Rika
Published: September 2018

This research aim to reveal the influence of local own revenue effectivity ratio, general allocation fund, and special allocation fund to the local financial independence level on districts and city in Daerah Istimewa Yogyakarta. The method of this research is cauvative research design. Budget realization report from each districs and city in Daerah Istimewa Yogyakarta as population from the year 2010 to 2014. Techniques of data analysis using multiple linear regression. The Partial result show that local own revenue effectivity ratio did not significantly effect on the local financial independence level. While, general allocation fund, and special allocation fund impact negative significantly effect on the local financial independence level. The Simultaneously result show that local own revenue effectivity ratio, general allocation fund, and special allocation fund impact positive significantly to the local financial independence level.
Pengaruh Tekanan Waktu, Locus Of Control , Tindakan Supervisi, Dan Materialitas Terhadap Penghentian Prematur Atas Prosedur Audit Studi Kasus Pada Kantor Akuntan Publik Daerah Istimewa Yogyakarta Tahun 2015
Authors: Sulastiningsih Sulastiningsih , Candra Intan Ayu
Published: September 2018

The purpose of this study is to prove: (1) Time pressure, locus of control, the action of supervision and materiality partially affect the premature termination of the audit procedures (2) Time pressure, locus of control, supervision and materiality simultaneously affect the premature termination on the audit procedures. This research was conducted in Public Accountant firm in Yogyakarta region of which total 12 samples of KAP, by distributing 105 questionnaires, and 57 questionnaires were returned (54%). 34 of the returned questionnaires can be processed (34%). The samples in this study were determined by using non-probability sampling, one of purposive sampling methods. Data analysis consisted of: (1) validity test, reliability test and classical assumption. The result showed that the instruments used are quite reliable and valid (2) multiple linear regression analysis. The results are (a) Some of independent variables partially affect premature termination of the audit procedure, while the action of supervision does not influence premature termination of audit procedures (b) All independent variables influence simultaneously to the premature termination of the audit procedures (c) All independent variables showed that as much as 55% it affects on premature termination of the audit procedures, the rest of it are influenced by other variables. (3) Friedman Test. The result shows that there are order of priority of audit procedures being terminated.
Analisis Rasio Keuangan Untuk Memprediksi Kondisi Financial Distress Perusahaan Menufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014
Authors: Tjahjono Achmad , Novitasari Intan
Published: September 2018

This study to examine the effect of liquidity to financial distress manufacturing company as measured by current assets, effect of profitability to financial distress manufacturing company as measured by return on assets, the effect of leverage to financial distress manufacturing company as measured by debt ratio, the effect of operating cash flow to financial distress manufacturing company as measured by the operating cash flow divided with current liability. Research population are all manufacturing company that listed in the Indonesia Stock Exchange in 2010-2014. The sampling method in this research is purposive sampling. Samples are 47 companies with as many as 235. The number of observation data analysis method used is logistic regression. The results showed that no effect on the liquidity of financial distress with significant 0.111>0.05. Effect on the profitability of financial distress with significant 0.000<0.05. Leverage does not affect the financial distress with significant 0.167>0.05. Operating cash flow does not affect the financial distress with significant 0.875>0.05. aximum likelihood on effect simultaneous between liquidity, profitability, leverage and operating cashflow to financial distress with significant 0.000<0.05. Koefisient determinasi examination shows value 0.542 that mean 54.2% dependent variable can be explained from independent variable and 45.8% influenced by other variable outside the model.
Karakteristik Dan Gaya Kepemimpinan Organisasi Sektor Publik
Authors: Priyastiwi Priyastiwi
Published: September 2018

This paper explains the differences in the characteristics of the leadership of the public sector with the private sector. Public sector leadership which emerged as a distinctive leadership and autonomous domain, although the debate continues as compared to business leadership research. This article opens the way for a promising new research on arising of process leadership from the collaboration between business organizations and governance. Leadership training has failed to take into account the operational and the public sector organizational context. This article shows that in the future, the role of ethics and integrity of a leader as well as the importance of emotion and spirituality. A leader who has the ability to see others as people with a variety of emotions, beliefs, skills, knowledge and abilities, and to drive the whole organization towards a clear vision. The impact of different leadership styles are more dependent on contextual factors such as social and cultural environment in which public sector organizations operate.
Pengaruh Sistem Perpajakan, Sanksi Perpajakan Dan Tarif Pajak Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak
Authors: Felicia Icha , Erawati Teguh
Published: September 2018

This study examines to the influence of tax system, tax sanction, and tax rates on perception taxpayer about ethich tax evasion. The population in the special region of Yogyakarta. The sample in this study is determined by sampling convinience method, the data collected with the distribution of questionnaires. The method of analysis used is multiple linear regression. Based on the results of the analysis indicate that the tax system negatif and not significant on perception taxpayer about ethich tax evasion , tax sanction has positivie and significant on perception taxpayer about ethich tax evasion, and tax rates positive and significant on perception taxpayer about ethich tax evasion. The most dominant variable influencing on perception taxpayer ethich tax evasion perceptions about the ethical of tax sanction because it has a beta value of 0.354 standard coefficient.
Pengaruh Kecerdasan Emosional Dan Kecerdasan Spiritual Pada Kepuasan Kerja Yang Berdampak Terhadap Kinerja Karyawan PT. Madu Baru Bantul, Yogyakarta
Authors: Mandala Erlangga Arya , Dihan Faresti Nurdiana
Published: September 2018

The Emotional intelligence, spiritual intelligence and job satisfaction to be part of the factors that influence performance. The purpose of this study was to determine the effect of emotional intelligence and spiritual intelligence on the performance through job satisfaction as an intervening variable partially and simultaneously. This study also aimed to determine the effect of emotional intelligence and spiritual intelligence on the performance through job satisfaction as an intervening variable directly and indirectly. This study was conducted to 77 respondents employees of PT. Madu Baru, Yogyakarta. The research method used is quantitative method uses statistical analysis and descriptive. The results of this study are (1) there is a significant effect of emotional intelligence on employee job satisfaction. (2) there is a significant influence of spiritual intelligence on employee job satisfaction. (3) There is a significant relationship between emotional intelligence and spiritual intelligence on job satisfaction. (4) There is a significant relationship between emotional intelligence on employee performance. (5) There is a significant relationship between spiritual intelligence on employee performance. (6) There is a significant relationship between emotional intelligence and spiritual intelligence on employee performance. (7) There is a significant relationship between job satisfaction on employee performance. (8) There is an indirect effect of emotional intelligence on the performance of employees through job satisfaction. (9) There is the indirect influence of spiritual intelligence on the performance of employees through job satisfaction. Keywords: emotional intelligence, spiritual intelligence, job satisfaction and employee performance
Evaluasi Penulisan Label Pangan Yang Tidak Lengkap Dan Iklan Pangan Menyesatkan Pada Industri Rumah Tangga Pangan Di Kabupaten Temanggung Tahun 2013
Authors: Chotim Muhammad , Subhan Muhammad
Published: September 2018

Pangan yang dikonsumsi masyarakat Indonesia sebagian besar adalah hasil produksi industri kecil rumah tangga, sehingga diperlukan adanya upaya untuk menjaga mutu dan keamanan produk pangan. Dengan meningkatnya kebutuhan produk pangan yang bermutu dan memenuhi syarat kesehatan, maka dibutuhkan informasi objektif mengenai pangan yang dituangkan dalam label dan iklan pangan. Tujuan penelitian ini adalah untuk mengetahui evaluasi penulisan label, pangan yang tidak lengkap dan iklan pangan menyesatkan pada industri rumah tangga pangan di Kabupaten Temanggung tahun 2013. Metoda penelitian ini adalah dengan pendekatan diskriptif. Jenis data yang diambil adalah data sekunder yang terdiri dari dokumen-dokumen label pangan dan iklan pangan menyesatkan dari Dinas Kesehatan Kabupaten Temanggung. Metoda pengumpulan data di tempuh dengan melakukan inventarisasi dokumen-dokumen label yang ada di Dinas Kesehatan Kabupaten Temanggung, menginventarisir dan menilai peraturan perundang-undangan yang terkait, menginventarisir dan menilai serta memilih secara selektif bahan–bahan bacaan lain. Metoda analisis data yang dilakukan adalah kualitatif. Data yang telah terkumpul diolah dengan mengimplementasikan data menurut jenisnya berdasarkan masalah pokok dan teori-teori yang mendukung dalam pembahasan sehingga dapat ditarik kesimpulan secara induktif yang penarikan kesimpulan dari hal-hal yang bersifat khusus menuju kepada hal yang bersifat umum. Dari hasil penelitian ini diperoleh hasil 55 (100%) industri rumah tangga pangan tidak menuliskan label pangan secara lengkap dan 23 (41,82%) menuliskan iklan pangan menyesatkan dengan alasan untuk menghabiskan label yang masih banyak serta untuk menarik keuntungan semata. hal ini tidak sesuai peraturan perundangundangan yang berlaku serta Dinas Kesehatan belum memberikan pengawasan ke industri rumah tangan pangan secara optimal dimana dalam setahun hanya 70 P-IRT yang diawasi sedangkan jumlah P-IRT yang ada sebanyak 1157, tenaga DFI kurang 4 orang. Kesimpulan adalah sebanyak 55 (100%) P-IRT tidak menuliskan label pangan secara lengkap dan 23 (41,82%) P-IRT menulis iklan pangan menyesatkan, pelaku usaha melakukan pelanggaran terhadap ketentuan labelisasi sesuai Undang-Undang Nomor 7 Tahun 1996 tentang Pangan. Dinas Kesehatan belum memberikan pengawasan secara optimal dan perlu dipertimbangkan kembali pencabutan/pembatalan SPP-IRT sesuai peraturan perundang-undangan yang berlaku.
Pengaruh Gaya Kepemimpinan Dan Budaya Organisasi Terhadap Kinerja Karyawan Pada Sekretariat Daerah Kabupaten Temanggung
Authors: Warni Ester Dwi
Published: September 2018

Tujuan penelitian adalah untuk mengetahui pengaruh Gaya Kepemimpinan dan Budaya Organisasi terhadap Kinerja Karyawan Sekretariat Daerah Kabupaten Temanggung. Untuk menjawab masalah penelitian ini digunakan metode survai terhadap 83 subyek sampel dari 179 populasi yang dipilih berdasarkan prosedur sampling table model Paguso dkk, dan kuota sampling. Hipotesa dalam penelitian ini adalah kinerja karyawan dipengaruhi oleh Gaya Kepemimpinan dan Budaya Organisasi. Kedua variabel tersebut berpengaruh secara positif dan signifikan terhadap kinerja karyawan. Penelitian ini dilaksanakan di Sekretariat Daerah Kabupaten Temanggung dengan menggunakan teknik statistika deskriptif dan statistika inferensial, khususnya analis korelasi product moment untuk analisis hubungan parsial, dan analisis regresi berganda. Proses penghitungan didukung oleh paket program SPSS Versi 17. Hasil yang diperoleh adalah nilai koefisien determinasi ditunjukkan oleh nilai Adjusted R Square, yaitu 0,640. Nilai ini menunjukkan bahwa 64 % variasi perubahan dari Y (Kinerja Karyawan) dipengaruhi oleh variasi perubahan kedua variable bebas (Gaya Kepemimpinan dan Budaya Organisasi) yang diajukan dalam model persamaan regresi. Sedangkan sisanya sebesar 36% dipengaruhi oleh variasi perubahan variable lain yang tidak termasuk dalam model persamaan yang diajukan dalam penelitian. Nilai t hitung = 4,115 > t tabel = 1,663, (nilai Sig t = 0,000 < α = 0,05), sehingga H0 ditolak. Dengan demikian dapat disimpulkan bahwa gaya kepemimpinan berpengaruh secara signifikan dengan arah positif terhadap kinerja karyawan di Sekretariat Daerah Kabupaten Temanggung. Nilai t hitung = 3,369 > t tabel = 1,663 ( nilai Sig t = 0,000 < α = 0,05). sehingga H0 ditolak. Dengan demikian dapat disimpulkan bahwa budaya organisasi berpengaruh secara signifikan dengan arah positif terhadap kinerja karyawan di Sekretariat Daerah Kabupaten Temanggung. Nilai F hitung = 74,042 > F tabel = 3,96, sehingga HO ditolak, sedangkan nilai Sig F = 0,000 < α = 0,05. Ini berarti bahwa persamaan regresi berganda yang dihasilkan dapat digunakan memprediksi perubahan variable independen terhadap variable dependen dengan tepat. Dengan demikian H0 ditolak, H1 diterima.
Risensi Buku Kepemimpinan Sekolah Transformatif
Authors: Suud Muh
Published: September 2018

Data Buku:Judul : Kepemimpinan Sekolah TransformatifPengarang : RaihaniTahun terbit : 2012Penerbit : LKIS Yogyakarta.Tebal : 358 halaman
Pengaruh Motivasi Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan Bappeda Kabupaten Wonosobo Tahun 2013
Authors: Sutrischastini Ary , Setyani Ratna
Published: September 2018

This research goal is to identification and evaluation influence of work motivation and work environment to employee’s performance in BAPPEDA Kabupaten Wonosobo. The object of this research is 37 employees of Badan Perencanaan Pembangunan Kabupaten Wonosobo. And the location of this research is at Badan Perencanaan Pembangunan Kabupaten Wonosobo. The analysis used is test validity, reliability testing, and test the hypothesis, with the help of the computer program SPSS version 17, using multiple linear regression analysis. Based on calculations of data and analysis used, the regression equation is obtained: Y = 11.733 + 0.320 X1 +0.334 X2 + ε, by using the equation regression analytical method can conclude that (X1) take effect positively against employees performance. With t value in amount of 2,219 (bigger than t in table in amount of 1,690) and significance value in amount of 0,33. By applying significance limited value in amount of 0,05, it means, hypothesis that claim if work motivation take effect against employees performance can be accepted. There is a positive and significant correlation between work environment variables (X2) against employees. With t value in amount of 2,219 (bigger than t in table in amount of 1,690) and significance value in amount of 0,33 (smaller than 0,5). Simultaneously, work motivation take effect positively and significantly against employees performance with the F value in amount of 11,562 (bigger than 0.05), then obtained significance value 0.000. It can be concluded that the work motivation and work environment has a positive and significant influence on employee performance in BAPPEDA Kabupaten Wonosobo.
Analisis Kepuasan Petani Terhadap Pelayanan Penyuluhdi Badan Pelaksana Penyuluhan Dan Ketahanan Pangan Kabupaten Magelang Tahun 2014
Authors: Widyastuti Endriani , Widiastuti Nur
Published: September 2018

The research was conducted in Magelang Regency which aimed to determine the level of satisfaction of farmers to services of Civil Servant extension workers and Tenaga Harian Lepas-Tenaga Bantu Penyuluh Pertanian (THL-TBPP) in Badan Pelaksana Penyuluhan Dan Ketahanan Pangan (BPPKP) of Magelang Regency.Type of the research is quantitative descriptive analytical approach by using the Servqual method and followed IPA (Importance Performance Analysis) approach. Sampling of villages were randomly selected with purposif random sampling method, sample of farmers were taken by simple random sampling method. The total samples of villages were 50 and total samples of farmers were 200 persons. The results of the research showed that the services of Civil Servants extension workers in BPPKP of Magelang Regency on all dimensions of quality of extension services by farmers has not been satisfactorily assessed . Dimensions that need to be improved as the main priority were Reliability Dimension attributes that were related with mentoring and consultancy marketing of agricultural products and new technological innovations . In the service of THL-TBPP , all dimensions of quality of extension services by farmers has not been satisfactorily assessed. Dimensions that need to be improved as the main priority were Reliability Dimension attributes that were related with mentoring and consultancy marketing of agricultural products and the innovation of new technologies and Assurance Dimension attributes that primarily related to the settlement of the problems of farmers in their farm .
Kesenjangan Implementasi Dalam Penatausahaan Barang Milik Negara Yang Berasal Dari Kontraktor Kontrak Kerjasama
Authors: Cahyaningrum Cahyaningrum , Halim Abdul
Published: September 2018

Oil and gas industry began in the Dutch colonial era. Based on Article 78 Government Regulation No. 35 Year 2004 on Upstream Oil and Gas, that all goods and equipment which directly used in the Upstream Oil and Gas Activity that purchased by Contractor becomes to State assets which is developed by the government and managed by SKK Migas. Enactment of Government Regulation No. 6 of 2006 about the management of State assets / Regional assets (BMN / BMD) as the implementation of the mandate of Law Number 17 Year 2003 on State Finance and Law No. 1 of 2004 on State Treasury is a new chapter for the management of state assets more orderly , accountable, and transparent. SKK Migas as an institution whose function is to supervise the implementation of the Production Sharing Contract (PSC) has purpose to provide maximum benefit for the country. On the other hand, state asset management by the Government aims to achieve accountability through the orderly administration and better management of State assets. The difference between that purpose, can lead to implementation gaps. This research was conducted with the aim of knowing the activity of administration of State assets originating from Contractor of Cooperation Contract which has the highest implementation gaps, find the source of the cause and finding the impact on the administration of State assets originating from Contractor of Cooperation Contract. Measurements implementation gaps using tools that called integrity scorecard. Integrity scores obtained by submitting some questionnaires to the respondents. The respondents in this study is the contractors which have commercial production. The research results illustrate the reporting activity has the highest implementation gap. It can also be seen from the BPK findings on Internal Control System in State assets administration originating from Contractor of Cooperation Contract on LKPP Year 2007 - 2013. Based on the descriptive analysis of the State assets which originating from Contractor of Cooperation Contract enforcement background and administration activity analysis, it can be concluded that the cause of the implementation gap is the political pressures, bureaucratic overlap, and resource constraints in the implementation of the regulation.Based on the inductive analysis of the weakness symptoms that occur in the administration of State assets originating from Contractor of Cooperation Contract, can be concluded that the data presented in the central goverment financial report (LKPP) potentially not comply with the qualitative characteristics standards such us relevant, reliable, comparable and understandable.Keywords: Implementation Gaps, Administration, State assets which originating from Contractor of Cooperation Contract.
Pengaruh Partisipasi Penyusunan Anggaran Terhadap Kinerja Pegawai
Authors: Sulastiningsih Sulastiningsih , Ambarwati Lilik
Published: September 2018

The influence of budget participation has attracted the attention of researchers in recent years. Some research of the relation of budget participation on employee performance indicate inconsistent results. This study aims to know the influence of budget participation to employee performance. The respondent are employee that participate in the preparation of the budget, including middle managers and lower managers. The data is obtained through questionnaires to 30 employees. The model analysis is a simple linear regression. The results of this study indicate budgetary participation influence to employee performance. This study also found that budget participation has a positive effect on employee performance.Key Word : budget participation, employee performance
Analisis Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten/Kota Di Jawa Tengah
Authors: Asteria Beta
Published: September 2018

This research deals with the impact of Local Tax and Retribution Receipt to Local Government Original Receipt of Regency/City in Central Java from 2008 to 2012. This research utilizes the data of actual of local government budget from Directorate General of Fiscal Balance (Direktorat Jendral Perimbangan Keuangan). Methods of collecting data through census. The number of Regency/City in Central Java are 35. But the data consists of 33 of Regency/City In Central Java from 2008 to 2012. Total of samples are 165. Karanganyar Regency and Sukoharjo Regency were not included as samples of this research because they didn’t report the data of actual of local government budget to Directorate General of Fiscal Balance in 2009.The model used in this research is multiple regressions. The independent variables are Local Tax and Retribution Receipt, the dependent variable is Local Government Original Receipt. The research findings show that Local Tax and Retribution give the significant impact partially and simultaneusly on Local Government Original Receipt at real level 5 percent. All independent variables explain 91,90 percent of the revenue variability while the rest 8,10 percent is explained by other variables.Keywords: Local Tax, Retribution, and Local Government Original Receipt
Manajemen Co-Determination Berbasis Gender Dalam Sistem Perburuhan Di Indonesia
Authors: Zuhaena Fatwa , Masita Tri Esti
Published: September 2018

This paper aims to determine the level of society’s satisfaction with the performance of public services in Rongkop Office District. Data is obtained by using a questionnaire. Questionnaire of Community Satisfaction Index (HPI) to the performance of services is based on the decision Men.PAN Number: KEP / 25M.PAN / 2/2004. Respondentsare 150 people. The result of research are: (1) Elements of serviceincluded in the excellent category “A” is the security environment. (2) The element of services that fall into category “B” are the terms of service, service personnel clarity, speed of service, courtesy and friendliness of the clerk, and comfortable environment. (3) The element of services that fall into the category of less good “C” are the sub-district service procedures, responsibilities of service personnel, the ability of service personnel, service personnel discipline, justice get service, the reasonableness of the cost of the service, the service cost certainty, and certainty of the service schedule. (4) Overall Community Satisfaction Index (HPI) on the performance of public serviceThis paper proposed the idea to remove gender discrimination experienced by women workers in the workplace as a result of deep-rooted cultural partiarkhi in Indonesia. This discrimination affects women workers to payrolls in different level of wages of men and women’s wages, for the same type of work. The idea is implemented by changing the system of human resource management in the gender-minded companies. This system will impose what is called the management co-determination that allows workers to express their aspirations through the mechanism of seats the labor commissioner in the commissioner seat so that workers can teralurkan aspirations. With this system, labor issues can be resolved effectively and efficiently because workers can take care of themselves through their representatives in the commissioner. Primarily women workers were often crushed by the burden of diakibatnya gender discrimination. Bottom-up policy system makes workers positioned as the subject of any measures taken for the workers themselves. Later management of co-determination and self-management will be a new system in Employment Act new.Key Word : Gender, Co-Determination, Labour
Analisis Pengaruh Keunggulan Relatif, Kesesuaian Produk, Kerumitan, Kemampuan Diujicobakan Dan Kemampuan Diamati Terhadap Proses Adopsi Inovasi
Authors: Chasanah Uswatun , Setyaningsih Reni
Published: September 2018

This study examined the influence of the relative advantage, compatibility of products, complexity, triability and the observability to process adoption of innovation. This research using a sample of 100 respondents who use pads Avail FC BIO Sanitary Pad. The data collected by using purposive sampling. Result of the regression analysis showed that there was a simultaneous influence among variables of relative advantage, compatibility, complexity, triability and observability. And the partially influence is variable relative advantage, complexity, triability and observability against the process to adoption of innovation on Avail FC BIO Sanitary Pad.Keywords : relative advantages, compatibility, complexity, triability, observability, adoption of innovation
Pengaruh Orientasi Kewirausahaan Dan Kompetensi Wirausaha Terhadap Daya Saing
Authors: Novitasari Dwi , Zuraida Lukia
Published: September 2018

Small and Medium Enterprises (SMEs) cannot be separated from entrepreneur and entrepreneurial terms. Many factors influence of SMEs development, both internally and externally. This study tends to observe from internal side, where a factor of entrepreneurship orientation and entrepreneurial competence has had an important role. Dimensions of entrepreneurship orientation are: need for achievement, internal locus of control, self reliance and extroversion. Entrepreneurship orientation is basis that should be owned by every entrepreneur to run their business and the other hand created the competitiveness of SMEs. The need for adequate competence in running a business is considered an urgent thing started, because by having sufficient competence expected of entrepreneurs able to compete both locally and globally. Dimensions competencies are: task/skill, task management skills, contingency management skills, job role environment skills, and transfer skills. By growing and advancement of the business activities of SMEs is an interesting topic to be researched, each of effort is required to have a distinctive competitiveness and unique. To determine competitiveness dimensions includes: valuable resource, rare, difficult to imitate and non-substitutable. The results showed that the entrepreneurship orientation (with a significance value of 0.005) and entrepreneurial competencies (with a significance value of 0.000) have an influence on competitiveness. By knowing the extent of the influence of entrepreneurial orientation and entrepreneurial competence on the competitiveness of SMEs in DIY, it is expected to help the government, private sector and academicians in facilitating and supporting the development of SMEs in DIY.Keywords: Entrepreneurship Orientation, Entrepreneurial Competence, Competitiveness, SMEs.
Kajian Karakteristik Finansial Pkl Malioboro Dengan Analisis Cluster
Authors: Damayanti Dila , Asteria Beta
Published: September 2018

This study uses primary data which includes the identity of the industry, capital aspects, liquidity aspects, leverage aspect, profitability aspect, and other supporting aspects. The primary data is obtained through filling the questionnaire by respondents with the population of the entire population of Malioboro street vendors or census sampling with consideration that Malioboro street vendors are not so many (limited). Financial condition can be seen from various aspect, including liquidity aspect, leverage aspect and profitability aspect. As for knowing the financial characteristics possessed by each Malioboro street vendors,it is necessary to classify Malioboro street vendors based on financial characteristics that can be done by using a clustering method. In the clustering stage, groups each of which member has similar or identical financial characteristics will be obtained. These characteristics are utilized as the basis for determining financial strategies by using SWOT analysis which can be developed for each cluster of Malioboro street vendors. Based on the clustering, two categories of cluster Malioboro street vendors are obtained, namely Weak Financial Cluster and Strong Financial Cluster. Based on the financial characteristics of each cluster, several strategies related to financial strengthening Malioboro street vendors can be recommended. Strategies that can be developed for Strong Financial Cluster is optimal cash strategy and capital formation strategy.Key words: Street vendors, financial characteristics, cluster, SWOT
Analisis Perbandingan Pengungkapan Tata Kelola Perusahaan Pada Bank Umum Konvensional Dan Bank Umum Syariah Di Indonesia 2010-2013
Authors: Putri Gita Danastri , Sholihin Mahfud
Published: September 2018

This study aims to analyze the disclosure level ofcorporate governance report in the annual report of Conventional Commercial Bank (BUK) and Islamic Commercial Bank (BUS) in Indonesia in 2010-2013 with the indicators mentioned in the Bank Indonesia Regulation Number 8/4 / PBI / 2006 which was later revised by Bank Indonesia Regulation No. 8/14 / PBI / 2006 for the BUK and Bank Indonesia Regulation No. 11/33 / PBI / 2009 for BUS. In addition, this study analyzes and compares the growth rate of the disclosure. To achieve the objectives of the research, this study uses content analysis method. The results show that of the eight BUSs studied, only three banks (38%) provide corporate governance disclosure with more than 75%. While for the BUKs sampled, all provide corporate governance disclosure with more than 75%. Related to the growth of the disclosure, the average growth of disclosure for four years,for BUS is 6.27% and for BUK is 3.41%. The highest difference between the disclosure level of BUS and BUK is about 50%.Keywords: content analysis; Conventional Commercial Bank (BUK); Islamic Commercial Bank (BUS); disclosure; corporate governance;
Akselerasi Program Edukasi Keuangan Melalui Kolaborasi Bank Indonesia, Lembaga Keuangan, Dan Perguruan Tinggi
Authors: Lantara I Wayan Nuka , Kartini Ni Ketut Rai
Published: September 2018

This study aims to investigate the possibility of acceleration of financial education programs in Indonesia, through the collaboration of the three main parties, namely: (1) the regulator (Central Bank/Financial Services Authority); (2) the practitioner (financial institutions); and (3) the academia (universities). The study employed a qualitative approach to assess the opinions of the stakeholders in the Gadjah Mada University and related financial practitioners regarding accelerated implementation of financial education programs in Indonesia, which involved interviews with 24 informants who were considered to have knowledge about the financial education program in Indonesia. The study concluded that the respondents showed a positive perception on the importance and benefits of financial education programs in Indonesia. Other findings depicted that financial education programs need to be directed at the entire community with a wider coverage range. To expedite the process, a solid collaboration needs to be made between the three main parties: (1) Central Bank/ Financial Services Authority as regulator; (2) financial institutions (practitioners and providers of financial products and services); and (3) academia (universities). In terms of the implementation of the proposed program, the collaboration of all three parties need to be directed to the selected students who will firstly be prepared to be a financial educator (by giving knowledge, education and mentoring). Selected and well-trained students are expected to be effective educator who has energy resource availability in large quantities and a more mobile and larger coverage to accelerate financial education program in Indonesia.Keywords: literacy, education, financial inclution
Analisis Pengukuran Kinerja Perusahaan Dengan Konsep Balanced Scorecard
Authors: Fitrianingrum Dina , Sulastiningsih Sulastiningsih
Published: September 2018

The objective of the research is to evaluate performance of Madubaru firm. This research use the methode of Balanced Scorecard which balancing measurement of non finance performance and finance performance. In the perspective learning and growth emphasize on the education and employees training, and also employees satisfaction. In the perspective of internal business process, it emphasize at the the level of success and organizational development. In perspective of customer emphasize at the customer satisfaction. In perspective of finance can see from finance ratio. The research have result learning and growth perspective with good performance, internal business process perspective with very good performance, customer perspective with enough performance, financial perspective estimation with good performance. At general we can assesd performanced of Madubaru firm is good and expected to be improved again.

Keyword : Balanced Scorecard, Learning and Growth Perspective, Internal Business Process Perspective, Customer Perspective, Financial Perspective.
Analisis Faktor-Faktor Yang Mempengaruhi Price Earning Ratio Pada Perusahaan Lq 45
Authors: Asteria Beta
Published: September 2018

This research deals with the impact of Price Book Value (PBV), Debt Equity Ratio (DER), and Return on Assets (ROA) to Price Earning Ratio (PER) of LQ 45 company. Methods of collecting data through purposive sampling. The number of companies are 45. But only 39 companies inclued in sample from 2011 to 2014. The data utilized in this research is panel data. Total of samples are 156. This research utilizes the data from Indonesia Stock Exchange (IDX). The model used in this research is multiple regressions. The independent variables are Price Book Value (PBV), Debt Equity Ratio (DER), and Return on Assets (ROA). Meanwhile, the dependent variable is Price Earning Ratio (PER). The research findings show that Price Book Value (PBV), Debt Equity Ratio (DER) dan Return On Asset (ROA) give the significant impact partially and simultaneusly on Price Earing Ratio (PER) at real level 5 percent. All independent variables explain 22.73 percent of Price Earing Ratio (PER) while the rest 72.20 percent is explained by other variables.

Keywords: Price Earing Ratio (PER), Price Book Value (PBV), Debt Equity Ratio (DER) dan Return On Asset (ROA).
Analisis Faktor-Faktor Penyebab Fraud Pada Badan Usaha Milik Daerah
Authors: Fatoni Muhamad Erfin , Halim Abdul
Published: September 2018

The purpose of this research is to analyze the factors that cause the occurrence of fraud in PD BPR Bank Dearah X which is one of the regional owned enterprises of Local Government X and identify the steps ways of fraud prevention which is effective in PD BPR Bank Daerah X. This research uses a qualitative approach with a case study. This study uses the primary data and secondary data. This research uses many data collection techniques by conducting an interview, an observation and a documentation. The results show that the factors that cause the occurrence of fraud in PD BPR Bank Daerah X can be classified into four, namely: (1) the pressure that comes from the external and internal influence, (2) an opportunity or a chance due to the weakness of internal control systems owned by BPR , sanctions are not strict enough for the wrongdoers of fraud, and misuse of authority committed by directors, (3) rationalization, and (4) collusion. The ways of fraud prevention which are done by the management of PD BPR Bank Daerah X and based on the results of interviews conducted by the researchers, can be identified as follows: (1) An improvement of the internal control system in PD BPR Bank Daerah X, (2) An implementation of policy of know your employee (KYE) as an effort of fraud prevention by controlling the aspects of human resources (HR); (3) A creation of a special line of fraud reporting policy;and (4) An establishment of policies and sanction procedures.

Keywords: Fraud, Regional Owned Enterprises, Fraud Triangle, Anti-fraud Strategy.
Analisis Kualitas Pelayanan Dalam Pelaksanaan Tera Dan Tera Ulang Alat Ukur, Timbang, Takar Dan Perlengkapannya (UTTP) Pada Bidang Perdagangan Dinas Koperasi, Perindustrian Dan Perdagangan Kabupaten Pacitan
Authors: Minarsih Susi , Sutrischastini Ary
Published: September 2018

The aims of this study are to measure the level of service quality and how to improve the quality of service execution in re-measurement tera and tera of UTTP in Commerce On duty Co-Operation, Industrial and Commerce Of Sub-Province of Pacitan. This research’s object is traditional market of Minulyo Pacitan as mains market in Sub-Province of Pacitan with 100 perpetrator people of sample as user/owner of UTTP (ukur,timbang, takar, dan perlengkapannya) with method intake of sampel by Convenience Sampling. The technique of collecting data uses questionnaires and direct interview. This research use qualitative analysis instrument test of validity and reliability to know valid or not and reliabel or not about the questions of questionnaire. Then, this research was done with Servqual method as instrument to do measurement of service quality. The measurement of service quality in Servqual method pursuant to five service dimension that is tangibles, responsiveness, realibility, assurance, and empathy. This research will be measured of gap 5 that is difference among performance and its expectation. Ad for yielded gap from a enumeration of Servqual 5 gap, -146 progressively lower him mount the quality of given service activities. Therefore, its needs the existence of priority repair of service quality, in this case is service of remeasurement tera and tera of UTTP at biggest difference or gap that is at variable of Responsiveness ( Energy Listen carefully) and attribute that has smallest difference that is – 0.44 at dimension question of variable of Tangibles ( Evidence Physical).

Keyword: Quality Of Service, Method of Service Quality.
Pengaruh Adopsi IFRS Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2010-2014
Authors: Wijanarko Deni , Tjahjono Achmad
Published: September 2018

The purpose of this research is to determine the effect of the adoption of IFRS on earnings management is measured by three proxy smothing income, differentials change in net income (?NI), ratio of the middle of the difference changes the net income in the difference in the change in operating cash flow (?CF) and the correlation between the accrual and cash flow. In this study also uses control variables to capture whether there are other influences that different areas: size, leverage, growth and ROE. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange 2010-2014. Sampling technique in this research is purposive sampling. Samples are 36 companies with a total of as many as 180. The sample observation method of data analysis used is multiple regression analysis. The results showed that there are significant adoption of IFRS on earnings management with significant value 0.023 <0.05. Variable control of size, leverage and ROE affect the behavior of managers in performing earnings management practices with significant value size = 0,030, leverage = 0.000 ROE = 0.014 (<0.05). While the growth control variables do not affect managers in earnings management practices.

Keywords: Adoption of IFRS, earnings management
Analisis Kualitas Layanan Higher Education Perfomance (HedPerf) Terhadap Loyatias Mahasiswa Di Fakultas ‘X’
Authors: Kusmaryadi Ridho , Astuti Budi
Published: September 2018

Education industry has been the subject of interest in the study, because the modern market today all companies and institutions are required to develop capacity and provide a flexible reaction to survive and develop capabilities advantage in the markets they serve. By understanding the variables of service quality and loyalty of students, not only can help educational organizations in managing its resources optimally as possible, but even more important is to maintain life so as to keep education, as well as building long-term relationships with their students.This study aims to determine the effect of variable HEdPERF (non-academics, academic, reputation, access, and programs offered) the loyalty of the students. The method used in the analysis of Multiple Linear Regression terms to meet Classical Assumption Test to test the hypothesis put forward. Based on the analysis and discussion of the five variables found that HEdPERF only three variables, namely the non-academic, reputation, and at that partially have an influence on student loyalty. While academic and access variables no significant effect on student loyalty. In addition, HEdPERF variables simultaneously affect the loyalty of students amounted to 23.9%, while the remaining 76.1% are other factors beyond the variables HEdPERF. The strong relationship HEdPERF variable loyalty for 52.8% of students can be quite strong. While HEdPERF variables that have most dominant influence on student loyalty program offered is a variable that is by by 8.22%.Keywords: HEdPERF, Loyalty Students, Regression, Classical Assumption Test.
Dampak Kebijakan Moneter Pada Output Di Negara-Negara ASEAN Tahun 1980-2014
Authors: Widiastuti Nur
Published: September 2018

The Impact of monetary Policy on Ouput is an ambiguous. The results of previous empirical studies indicate that the impact can be a positive or negative relationship. The purpose of this study is to investigate the impact of monetary policy on Output more detail. The variables to estimatate monetery poicy are used state and board interest rate andrate. This research is conducted by Ordinary Least Square or Instrumental Variabel, method for 5 countries ASEAN. The state data are estimated for the period of 1980 – 2014. Based on the results, it can be concluded that the impact of monetary policy on Output shown are varied.Keyword: Monetary Policy, Output, Panel Data, Fixed Effects Model