bluuebunny/crossref_metadata_2025 huggingface dataset:
PENERAPAN AKUNTANSI PERPAJAKAN DI INDONESIA
Authors: Ngumar Sutjipto
Published: February 2017

The good corporate  accounting system, represents  the important supportung fact or, on tax system. Tax accounting is parts of accounting corelates eilh  information  service, about taxation's rule government. It's a part of accounting, tax accounting concepted by information service concordance with taxation rule to tax officer. This paper written how the important recording to produce financial statement, which used by government or financial resources.As apart of accounting there are some equal and differences comercial between accounting and tax accounting. The main differences the is timing difference and permanent difference. The development of tax accounting continues for developing comercial, accounting, there are many coloured policies and tax policy, either regional, national and global policy.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PARTISIPASI ANGKATAN KERJA WANITA DAERAH TINGKAT I JAWA TIMUR
Authors: Riyadi Slamet
Published: February 2017

Perbedaan dalam struktur ekonomi yan[? terjadi dalam proses pembangunan biasanya mempunyai pen[?aruh yang besar terhadap TPAK ( Tingkat Partisipasi Angkatan Kerja) wanila. Dengan penggunaan huruf "U", dimana tingkat pendidikan tertinggi adalah perguruan tinggi dan tingkat pendidikan terendah ada/ah SD hingga SLTP, sehingga dapat diambil kesimpulan bahwa semakin tinggi tingkat pendidikan  akan  dapat memba wa perubahan da/am TPAK ( Tingkat Partisipasi Angkatan Kerja ). Pada tahap­ tahap pertama da/am pembangunan, lapangan kerja  di sector pertanian dan sector tradisional lainnya akan berkurang lebih cepat daripada peningkalan lapangan kerja di sector modern. Diramalkan bahwa ha/ ini akan mengurangi kesempatan kerja dan meningkatkan pengangguran tertama dari kalangan wanita. Pada waktu bersamaan, proses pembangunan juga meningkatkan pendapatan keluarga sehingga mengurangi tekanan ekonomi,  yang sebelumnya memaha lranita untuk bekerja. Kedua ha/ ini menyababkan wanita cenderung keluar dari angkatan kerja dan menyebabkan TPAK (Tingkat Partisipasi Angkatan Kerja) wanila menurun.Ditinjau dari umur pun ha/  inijuga  terjadi yaitu pol a huru.f  "U" baik di kola maupun di desa. Umumnya TPAK wanita meningkat pada kelompok umur sebelum meningkat 15 - 19 tahun, 20 - 21 tahun (umur bekerja) 50  51 tahun. Selain itu peningkatan  TPAK (Tingkat Partisipasi Angkatan Kerja) wanita dapat  terjadi pada periode  umur sebelum ke/ahiran anak, kemudian menurun pada masa kelahiran anak dan meningkat lagi pada periode setelah anak-anak menjadi besar. ( Surdarsono , 1998 ).
ANALISIS FAKTOR MOTIVASI HERZBERG DAN KEPUASAN KERJA DENGAN MENGGUNAKAN TEKNIK AHP PADA DINAS TERMINAL KOTA SURABAYA
Authors: Soedjono Soedjono
Published: February 2017

Theoretically, there are many variables that can influence job  satisfaction. Herzberg says that job satisfaction can be influenced by 10 factors, namely  achievement, recognition attractiveness, responsibility, advancement, salary, technical  supervision,  company policies  and administration,  interpersonal relationship and working condition. Dinas  Terminal Kota Surabaya has a problem  with this kind ofjob  satisfaction. It is too difficult to identify what factors that dominantly influence the job satisfaction, and how significant analytical hierarchy process (AHP) model can support the research tofind the priority of those ten factors that influence the satisfaction. The model can simply the complex unstructured problems. So there will be a hierarchical strategic and dynamic concept relevant to the problems. Dinas  Terminal Kota  Surabaya  has 5 divisions,  namely Dinas  Terminal Pusat,  UPTD terminal Purabaya,  UPTD Terminal  Tambak Oso Wilangun, UPTD Terminal Joyoboyo, and  UPTD Terminal Bratang.  Result  of  this research,  is  that  in  this  5 divisions,  the priority  is working  condition factors,   technical supervision,  interpersonal  relationship, responsibility  and  attractiveness.  It  means  that  if the organization  can serve  the nice working condition, so the employee will be motivated  to work and get satisfaction.  The second factor,  is technical supervision. It means that the employee still want  the leader empathy. The third is interpersonal relationship. It means that if the employee get a nice interpersonal relationship  in the office, he 'II be satisfied   The forth  is responsibility.  It means that if the organization give the authority to the employee, he 'II be satisfied . The flflh is attractiveness. It means that if the work itself seems to attractive, the employee will be sati ed. The implication is that if the organization can serve those priority factors, so the employee will be satisfied and loyal.
PERLINDUNGAN TERHADAP KONSUMEN SUATU TINJAUAN DARI ASPEK HUKUM Studi Kasus Pada Yayasan Lembaga Konsumen Indonesia Kota Malang
Authors: Prawoto Budi
Published: February 2017

Perlindungan konsumen menyangkut banyak aspek, salah satunya yaitu aspek hukum. Berbagai kajian hukum tentang perlindungan konsumen terasa sangat Utopis bahkan kebijakan-kebijakan ekonomi pada masa era Orde Baru sangat mengabaikan bahkan tidak memperhatikan kepentingan-kepentingan konsumen. Dengan telah dikeluarkan undang-undang no. 8 tahun 1999 tentang perlindungan konsumen tanggal 20 April 1999 dan mulai diberlakukan setahun setelah diundangkan akan memberikan angin segar bagi para konsumen Indonesia. Reformasi yang utama terhadap perlingungan konsumen adalah penegakan hukum dan perlindungan hukum bagi yang lemah.Untuk itu kejelasan asas, tujuan, hak-hak dan penyelesaian sengketa konsumen yang terdapat pada undang-undang perlindungan konsumen masih harus dibuktikan dengan instrumen-instrumen hukum di Indonesia.
DAMPAK FLEKSIBILITAS MANUFAKTUR TERHADAP PENGGUNAAN INFORMASI NON AKUNTANSI UNTUK MENGUKUR KINERJA
Authors: Mildawati Titik
Published: February 2017

This study examines the impact of manufacturing flexibility on the use of non accounting information measurement systems and the impact of flexibility manufacturing Systems/ FMS on relations the use of non accounting information measurement systems and a commitment to manufacturing flexibility.Data is selected using purposive sampling. We collected data through mail survey from 479 functional managers on 306 manufacturing firm in Indonesian Manufacturer Industries Directory 2000. The analysis units for responses of 48 managers-production, accounting and division. The statistic method used to test the hypothesis is regression analysis and independent sample t test.Empirical result indicated that the use of non accounting information measurement system is increased in those firm with a commitment to manufacturing flexibility . Use of flexibility manufacturing systems/FMS in managing the implementation of flexible manufacturing strategies are not well suited to the use of non accounting information measurement systems. And; it is not different firm with a commitment to manufacturing flexibility to firm without a commitment to manufacturing flexibility on the use of non accounting information measurement systems.  Key   words:    manufacturing flexibility; flexibility manufacturing system/FMS; non accounting information measurement systems    •>  Dra. Titik  Mildawati , M .Si., Ak .  adalah  Dosen  Sekolah  Tinggi  llmu  Ekonomi  (STIESIA) Surabaya
ANALISIS HARGA SAHAM PERUSAHAAN MANUFAKTUR DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA DI PASAR MODAL INDONESIA
Authors: Soejoto Ady
Published: February 2017

Fokus penelitan pada kumulasi netto harga saham perusahaan manufaktur di Pasar Modal Indonesia. Populasi penelitian, perusahaan manufaktur go publik tahun 1991. Sampel penelitian sebanyak sepuluh perusahaan , dan listing terus menerus di Bursa Ejek Jakarta dan Bursa Efek Surabaya sejak tahun 1992 s/d 1997. Sumber data, data sekunder. Teknik analisis data, analisis diskriptif dan expantion path. Hasil peneltisan menunjukkan kumulasi netto harga saham, cenderung negative. Faktor yang mempengaruhi kumulassi netto harga saham meliputi capital gain dan volume perdagangan (faktor tekhnikal), earning per share, price earning ratzo dan dividend yield (factor fundamental perusahaan), kurs valuta asing dan suku bunga (faktor fundamnetal makro). Faktor yang pengaruhnya dominan adalah capital gain, diikuti earning per share dan kurs valuta asing sebagai dasar pertimbangan.
PENGELOLAAN KONFLIK DAN IMPLIKASINYA TERHADAP KINERJA ORGANISASI
Authors: Suwitho Suwitho
Published: February 2017

In the organization both of business organization and government can't be avoided of conflict among of conflict is interpersonal also intergroups. Conflict is an impact from interaction of interpersonal also intergroups in an organization.  There are many of factors cause conflict. Such as comunication factors, organization chart also personal behaviour factors.In its relationship to performance organization, much overlooks to conflict there be of a certain opinion that a conflict is something which will disturb also confuse to train of organization, so a conflict must be avoided or be lost. Other overlook suggested with a conflict an organizatian more and more enthusiasm, critical to theirselves and inovatif so a conflict influence positif to organization of performance. The problem is how a happened conflict be managed in a good condition.  So  could  be  reached  an  optimal  conflict  level  and  it  has  implication  to  increase organization of performance.
STUDI EVALUASI KERAGAMAN DAN ISI SKRIPSI MAHASISWA JURUSAN MANAJEMEN FAKULTAS EKONOMI UNIKA WIDYA MANDALA SURABAYA TAHUN LULUS 1996-2000
Authors: Koesworo Yulius
Published: February 2017

Penelitian  ini memiliki  tiga bidang perumusan  masalah:  (1) Sebaran  Topik Penelitian dan (2) Analisis isi Skripsi. (3) Obyek Penelitian. Jumlah subyek penelitian ini adalah 505 judul dengan jumlah sampel sebanyak 217 judul . Sumber data berupa dokumen Skripsi yang ada di perpustakaan Unika Widya Mandala Surabaya Tahun Lulus 1996-2000. Sedangkan metode pengumpulan data dilakukan dengan teknik dokumentasi dengan menggunakan studi pustaka. Jnstrumen pengumpulan data untuk memperoleh informasi adalah mengunakan daflar dan tabel; analisis data menggunakan metode statistik deskriptifHasil penelitian berkaitan dengan sebaran topik penelitian menunjukkan, Manajemen Pemasaran mendominasi sebaran topik penelitian dan terlihat bahwa 74. 65% mahasiswa jurusan manajemen memilih bidang konsentrasi Manajemen Pemasaran. Sebanyak (85.18%) terkonsentrasi pada topik kebijaksanaan promosi, distribusi, produk dan perilaku konsumen. Sedangkan, Manajemen Sumber Daya Manusia topik penelitian sebanyak 84.21% terlwnsentrasi pada topik motivasi dan kepuasan kerja, rekruitmen dan seleksi, pelatihan. Selanjutnya, untuk Manajemen Keuangan 47% topik penelitian lebih banyak didominasi topik penelitian penilaian sahamlobligasi, kinerja perusahaan (rasio keuangan).Pada analisis isi skripsi, penggunaan penelitian terdahulu menunjukkan kondisi yang positif dimana 58.49% mahasiswa dalam penyusunan  skripsi telah menggunakan penelitian terdahulu; sisanya sebesar 41.21 % tidak memakai penelitian terdahulu. Berikutnya, dari 182 mahasiswa, 53.85% dalam penyusunan  hipotesis tidak didasarkan suatu rerangka teoritis. Tingkat mutu data yang yang diambil dalam skrispi mahasiswa relatif baik. Dari 171 mahasiswa, 88.89% mahasiswa melakukan analisis dengan mengambil lima sampai sepuluh periode data. Sedangkan analisis  kuantitatif yang dipakai tidak berkembang dari tahun ke tahun, mengingat 100% mahasiswa menggunakan analisis regresi linear sederhana untuk analisis kuantitatifObyek penelitian skripsi berdasarkan jenis badan usahanya, dari 217 jumiah  perusahaan : Perusahaan Perseorangan (10.59%), CV (20.74%), Firma (13.82%), PT.Tertutup (65%), dan Terbuka (54%); unrtuk jenis perusahaan: jenis perusahaan dagang  53%), perusahaan pabrikasi  (80%) dan jasa  (10%).
KAJIAN TERHADAP PERTUMBUHAN SEKTOR PERDAGANGAN, KEUANGAN, DAN STABILITAS EKONOMI DALAM KAITANNYA TERHADAP LAJU INFLASI
Authors: Hardjono Hardjono
Published: February 2017

Simon Kusnez  mendejinisikan  pertumbuhan  ekonomi  sebagai  kenaikan jangka  panjang dalam kemampuannya untuk menyediakan semakin banyak barang kepada masyarakat , kemampuan  ini  sesuai  dengan  kemajuan   teknologi dan penyesuaian kelembagaan ideologis yang  diperlukan.  Berpijak  pada  sektor perdagangan   khususnya jumlah   barang dan jasa yang diperdagangkan  mengalami  penurunan,  sedangkan  sektor  keuangan khususnya  jumlah  uang  yang  beredar  dan  kecepatan  uang yang beredar   tetap,  maka akan  terjadi  kelangkaan barang  dan  jasa  tersebut yang pada akhirnya   akan menyebabkan inj/asi. Pada kasus ini yang mengalami perubahan atau penurunan hanya pada   sektor perdagangan   sedangkan sektor lainnya tetap.Kenaikan tingkat harga berjalan secara proporsional, maksudnya apabila jumlah uang beredar naik dua kali lipat, dengan anggapan sektor lainnya tetap termasuk kecepatan peredaran uang maka tingkat harga juga akan naik dua kali lipat. Jika terjadi penurunan pada jumah barang dan jasa yang diperdagangkan sebesar l 0%, dengan anggapan sektor lainnya tetap termasuk kecepatan peredaran uang, maka tingkat harga akan naik sebesar 10%. Jadi besarnya kenaikan tingkat harga tergantung pada besarnya kenaikan jumlah uang beredar atau penurunan dari jumlah barang danjasa yang diperdagangkan dengan anggapan sektor lainnya tetapjuga kecepatan peredaran  uang tetap.Jika jumlah uang yang beredar danjumlah barang danjasa diperdagangkan mengalami kenaikan, tetapi jumlah uang yang beredar lebih besar daripada kenaikan jumlah barang dan jasa yang diperdagangkan, sedangkan kecepatan uang  beredar  tetap,  maka juga akan terjadi kenaikan pada tingkat harga, tetapi  kenaikan tersebut tidak proporsional dengan kenaikan salah satu faktor tersebut. Jadi kenaikan atau penurunan dari sektor keuangan khususnya jumlah uang yang beredar dan sektor perdagangan  harus seimbang, sebab apabila terjadi kenaikan atau penurunan kedua sektor tersebut tidak seimban, maka akan terjadi inj/asi dan dejlasi, sehingga hal tersebut akan mempengaruhi stabilitas perekonomian  nasional maupun regional.
PENGARUH JENIS KELAMIN, LOCUS OF CONTROL, DAN MOTIVASI TERHADAP HUBUNGAN PARTISIPASI DALAM PENYUSUNAN ANGGARAN DAN KINERJA MANAJERIAL
Authors: Sri Kustono Alwan
Published: February 2017

The study examines the relation between independent and intervening variables that involved in the relation between participation on budgeting and managerial performance. The relation of those variables was intervening by the oLher variables. There is Lhree­ hypothesis ware examined in this study. AMOS used to estimate the measurement of the model simultaneously.A questionnair was used to collect data and measure the dependent variable. Data collected from 65 managers in East Java industries. The results showed there is intervening variable that intervene association between participative budgeting and managerial performance. Thefindings rejected the thirth null hypotheses. This confirmed thefindings of Erez and Arad (1986), and Lucyanda (2001).
RELEVANSI ETIKA KEUTAMAAN ARISTOTELES BAGI PROFESI AKUNTAN
Authors: Riduwan Akhmad
Published: February 2017

Keinginan untuk mempertahankan dan meningkatkan daya saing antar akuntan seringkali memaha akuntan untuk berpaling dari strategi profesi ke strategi bisnis, sehingga sering tujuan meraih laba sebesar-besarnya digunakan sebagai dasar untuk menghalalkan segala cara. Penyelesaian masalah etika dalam profesi akuntan semacam itu akan menjadi lebih mudah apabila projesi akuntan diperlakukan sebagai tindakan (praxis) sehingga ketika profesi dijalankan sesuai dengan keutamaan, akan diperoleh secara serentak kesuksesan, kebaikan, dan kebahagiaan (eudaimonia).Selama ini profesi akuntan diperlakukan sebagai suatu aktivitas pembuat (poeisis) keuntungan, kesejahteraan, dan kenikmatan, yang tujuannya terpisah dari aktivitas profesi itu sendiri. Dengan memperlakukan profesi akuntan sebagai poeisis, akuntan secara individual lebih mementingkan hasil daripada makna dari aktivitas profesi, sehingga akuntan sebagai individu menjadi teralienasi dari aktivitas projesinya sendiri.
PENGUKURAN HAK INVESTOR DARI HASIL KINERJA
Authors: Rahayu Yuliastuti
Published: February 2017

Dalam suatu rapat umum pemegang saham, direksi menjelaskan keberhasilan dalam menyelesaikan program restrukturisasi hutang dengan hasil diperolehnya pembebasan bunga yang telah dibebankan pada lapvran laba (rugi) Perusahaan selama tiga tahun terakhir. Dengan hasil ini laporan laba (rugi) dan saldo laba dikoreksi positip sebesar itu.Pada momentum rapat umum pemegang saham perusahaan lainnya, setelah laporan keuangan p eriode yang bersangkutan disahkan direksi yang sekaligus sebagai Pemegang saham mayorilas yang memimpin rapat, mengumumkan alas laba yang diperolehnya tidak dilakukan pembagian laba. Alasan yang dikemukakan karena Perusahaan membutuhkan likwiditas untuk menghadapi persaingan yang semakin tajam.Sementara pemegang saham minoritas yang hadir pada rapat umum pemegang saham tersebut menghendaki adanya pembagian laba sebesar laba per saham seperli yang diinformasikan pada laporan /aba (rugi) alau minimal atas saldo laba diatas jumlah 20% modal diselor yang memang harus diinvestasikan kembali seperti yang dimasud Undang Undang Perseroan. Setelah beradu argumentasi, suara mayoritas memutuskan tidak ada pembagian  laba.Dua kejadian di alas, yaitu adanya koreksi bunga yang menjadi ukuran hak kreditor dan laba bersih yang menjadi hak pemeg ang saham, pada saat penyusunan laporan keuangan tidak ad.a anlisipasi atau pengukuran yang bisa mengakomodasi aspirasi yang ada pada  kejadian di atas.Dalam praktek akuntansi, pengukuran hak kreditor alas hast/ kinerja hanya didasarkan pada tingkal bunga yang dicantumklan dalam perjanjian kredit. Pembatasan laba bersih yang boleh dibagi yang merupakan hak pemegang saham hanya dibatasi oleh batasan untuk mencadangkan sebesar 20% modal disetor seperli dimaksud regulasi dan bukan dari proses analisa }um/ah yang hams disisihkan.
PENGARUH KUALITAS AUDITOR TERHADAP KOEFISIEN RESPON LABA AKUNTANSI
Authors: Suryono Barnbang
Published: February 2017

This study has purpo. e to test relation among auditor measure with earning response coefficient. Earning response coefficient as effect every unexpected earning dollar about share return. Earning report would have influence who more large for investor value concern of company while the numbers has been report more reflecting real economic value. This means great respon share increase as with information correct. Auditor who more precise may be will able to check are report appropriate with generally accepted accounting principle . Because that is make sense, if quality auditor has high perception by investor, so they will respond with very strong to suppressing earning where report.This study show that company earning response coefficient where audit by auditor has quality (auditor in two big group) more huge than with company earning response coefficient while audit by not two big group. This study also success prove that company earning response coefficient where audit by two big group influence with significant and positive responded by investor.
STUDI PENGARUH PUBLIKASI LAPORAN ARUS KAS SEBELUM DAN SESUDAH DIBERLAKUKANNY A PSAK NO. 2 TERHADAP VOLUME PERDAGANGAN SAHAM PERUSAHAAN DI BURSA EFEK JAKARTA
Authors: Pirmaningsih Lilik
Published: February 2017

Penelitian ini bertujuan untuk memperoleh bukti empiris apakah pub likasi laporan arus kas mempunyai pengaruh terhadap pengambilan keputusan investor yang  ditunjukkan dengan perubahan rata-rata volume perdagangan saham relatif di seputar tanggal publikasi, selama 2 tahun sebelum sampai dengan 2 tahun setelah publikasi laporan arus kas, serta untuk 3 hari di seputar tanggal publika si laporan keuangan. Dengan menggunakan metode purposive sampling diperoleh 30 perusahaan sampel yang terdaftar di Bursa Efek Jakarta.Pengujian hipotesis menggunakan uji beda rata-rata, hasilnya menunjukkan bahwa pada publikasi laporan keuangan tahun 1993 dan 199-1 tidak ada reaksi pasar yang ditunjukkan oleh tidak adanya perbedaan rata-rata volume perdagangan saham relatif, sedangkan pada publikasi laporan keuangan tahun 1996 dan 1997 ada reaksi pasa r berupa peningkatan rata-rata volume perdagangan saham relatif Hasil lainnya menunjukkan hahwa rata-rata volume perdagangan saham relatif setelah publikasi laporan arus kas menunjukkan adanya p erbedaan yang signifikan dibandingkan dengan sebe lum adanya laporan arus kas. lni berarti bahwa para investor sudah memanfaatkan informasi ya ng terkandung dalam laporan arus kas.
KOMPETENSI AUDITOR DALAM PENGALAMANNYA MENGUNGKAPKAN FRAUD (Studi Focus Group di BPKP)
Authors: Ardini Lilis
Published: February 2017

The objective of this research is to ident!f51 the result of auditor competences at his experiences to disclose a fraud indication. This research is conducted using qualitative research and use the methodolofzy offi>cus group and he completed with interview to ten special auditors who are working at least four  years at investigation division at BPKP (Badan Pemeriksa Keuangan dan Pemhangunan)  office.The result of this research is the effort of disclose fraud indication  use  audit  standard procedures  more  .frequently  than  alternativ e  proc edures.  But  it  can  use  alternative procedures  when  it  have face   a  constraint   to  investigate  evidences  and.find   out  another ways by alternative procedures . It according  every  cases  to  investigate,  if  in  the  case  is enough  used  for   audit   standard   proc edures,   so   it   does   not   necessary   use   alternative pro cedures.  To  disclose  fraud  indications,  it  need  technical  skills   (standard   skills   or general  skills).  The   factors   that   determinant   technical   skill   include:   knowledge components,  cognitive  abilities ,  and  task  analysis.  But   in  order  to  enhance   the  efficiency and  effectiveness  of  the  audit process ,  an  auditor  should  add  non  technical  skills   (special sld lls     or    alternatives     skills)     include :     intewity ,     curiosity,    professional      skepticism , p ersistence,   creativity,    confidence ,   prof essional  judgement,    psychology     traits,   decision st rategis, communication, leadership, relational skill, mind set,  and  instinct  based  on experiences.The recommendation for next research will identifY alternative procedures deeply to aid auditors to find out disclose fraud indications and to enlarge responden include national aud itors.
PEMROGRAMAN KOMPUTER DALAM BAHASA QUICK BASIC DALAM PERHITUNGAN FUTURE VALUE DAN PRESENT VALUE PADA BUN GA MAJEMUK SERTA KASUS-KASUS ANNUITET
Authors: Herlambang Yudha
Published: February 2017

In this article, the author will design the algorithm about  computer programming  in Quick Basic Language to create the simulation. The purpose of this simulation is making easy and more practical to calculate and solve the problem about Future Value, Present Value and time in Annuitet and Compound Interest . This simulation also has been designed to make solution table which contents the calculation above. The user can execute this computer simulation to solve the problem  mentioned above more quickly and more efficiently than manual method. The calculation about Future Value and Present Value is very useful to determine interest allocation per year, and make decision about cashflow per year to pay the loan during several years. The calculation about Future Value, Present Value, Annuity, Compound Interest is very important in financial management  and banking applications.
HUBUNGAN BIAYA KEAGENAN, RISIKO PASAR DAN KESEMPATAN INVESTASI DENGAN KEBIJAKAN DIVIDEN: POSISI KAS SEBAGAI VARIABEL PEMODERASI
Authors: Kusumawati Fariyana
Published: February 2017

Dividend policy is a very important decision in a company. This research will analysis the correlation of agency cost, market risk, and inrestment opportunity, which is moderated with cash position , toward dividend poli cy in manufacturing companies listed in Jakarta Stock F,xchange.The variables used in this research are dependent variable which is dividend payout ratio (DPR) to proxy for dh1idend policy and independent  mriable which are institutional holding to proxy for agency cost, beta to proxy for market risk, and the sales growth (GROW), market to hook 1'0/ue (M1BV), and pri ce to earnings (PER) to proxy for investment opportunity, as well as moderating l'Oriable which is cash position.The data collection is hosed on purposive sampling with 924 samples from the observable companies listed in Jakarta Stock Exchange during 1992-2001 period. The Observation is dii>ided into three period<t, which are before crisis period (1992-1996), crisis period (199 7-199R), and after crisis period (1999-2001). The result proves that institutional holding (JNSH) variable is insignificanly effect toward dividend policy. The same is BETA that is insignificanly effect toward dividend policy (DPR) for  those three periods. The result of interaction hetween cash position with the sales growth to proxy investment opportunity, market to book value and price to earnings is significantly effect toward dividend policy (DPR) which means that cash position is.function as moderating variable for before crisis period (1992-1996). The result of interaction between cash position with investment opportunity for crisis peri od (1997-199R) and after crisis period (1999-2001) is insignificantly effect toward dividend policy.
HUBUNGAN ANTARA FAKTOR-FAKTOR DESAIN ORGANISASIONAL DENGAN PENGGUNAAN INFORMASI NON AKUNTANSI UNTUK PENILAIAN KINERJA MANAJER
Authors: Mildawati Titik
Published: February 2017

This study examines the relation of organizational design factors; organizational structure and liasion device on the use of non accounting in.formation measurement systems. Data was selected using purposive sampling. Data was collected through mail survey from 479 .functional managers on 306 manufacturing firms in Indonesian Manufacturer Industries [)irectory 2000. The statistic method used to test the hypothesis is regression analysis.Empirica l results indicated that the use of non accounting in.formation measurement systems was increased in thosefirm with organic organization structure and organization with liasion device.
ANALISIS STRATEGI PEMASARAN PADA PERUSAHAAN JASA KONSTRUKSI KUALIFIKASI BESAR DI INDONESIA
Authors: Satrio Budhi
Published: February 2017

Strategy management is the key for company's success both for small scale up to big scale business. Informal strategy is mostly applied in small companies. However, small company with proper strategy management will be more successful compared to those without good strategies. Using strategies, accompany may have a proactive business operation instead of reactive one.In establishing its own fature, and may set up a good start for its business activities to reach the company's goals. Basically, .from the beginning a company has already had fomwlly  and informally strategies .Sif!n ficant marketing strategies .fiir hig qual fication contractors .fi>r domestic market are, go\•ernment market segment applies marketing strategies with orientation to time superiority, service flexibility and relationship whereas private segment emphasizes on quality and service flexibility. Different market segments apply different marketing strategies; government market segment applies marketing strategies with orientation to time superiority and service flexibility and relationship whereas private segment emphasizes on quality and service flexibility, significant marketing strategies highly affects the marketing success, both in government private segments. Both in gov ernment and private segments have same opportunity for a marketing success, meaning that the opportunity for a marketing success, meaning that the opportunity of achieving success will be the same for different segments.An indicator for the success of marketing is how to increase a profitability and sales growth. A competition among contractors related significantly to the choice of marketing strategy. This is accordance with the marketing strategy.
PENGARUH VARIABEL-VARIABEL PEMBENTUK EKUITAS MEREK TERHADAP NIA T MENGGUNAKAN SEMEN "BATURAJA" (Studi Pada Pasar Primer dan Sekunder)
Authors: Timuryono Urip , Hidayat Imam
Published: February 2017

The purpos e of the research is to understand the total and partial significance effect of the dimensions which build the brand equity, i.e.: brand awareness, perceived quality, and brand associations to the usage intentions of "Semen Baturaja" household user and to determine the dominant dimension's, amongst the three dimensions above, in the primary market $'outh Sumatera and f ,ampung compounded and in each primary market respectively .The sampling used in the research is household users of cement in two cities: Palembang and Panjang as representative ofSumsel and f,ampung, each consist of 150 respondents and I 00 respondents respectively. This primary data was got through the distributions of questionnaires and conducted interviews to the re!>pondents. To answer the research question the researcher used Multiple Regression and One Way ANOVA for statistical analysisThe results of the research proved that dimensions which build brand equity of "Semen Baturaja " totally and partially has a signtflcant effect on the usage intentions in Palembang and Panjang compounded or in each city. Moreover, the result of coefficients calculation was found out that the perceived quality is the most dominant dimension of the brand equity of "Raturaja " cement to the usage intentions in both cities together but not for each city. In Palembang the perceii·ed quality is the dominant dimension while in Panjang the brand association is the dominant dimension to the usage intentions of "Baturaja" cement. Keywords:  brand  awareness;  perceived  quality;  brand  associations;  and  usage intention
ANALISIS MARGIN PERDAGANGAN KOMODITAS BUDIDA YA TAMBAK RAKYAT DI PROPINSI NUSA TENGGARA BARAT
Authors: Wargono Adisoewignyo Wargono Adisoewignyo
Published: February 2017

Pemerintah  menya dari peran  penting  budidaya  tambak untuk stabilisasi pendapatan, kesempatan ker.fa dan kehutuhan nutrisi di pedesaan. NTR memilila luas daerah 20 rihu km2 kawasan law lehih dari 50 persennya,  dengan ribuan kolimeter garis pantai yang termat!faatkan be/um optimal. l'uluhan tahun ribuan p enduduk memelihara benih di tambak, namun tetap tak heruhah. Kinerja sistem pemasaran yang kurang baik dapat menghambat perkembangan tambak.Penelitian bertujuan untuk menganalisis kinerja pemasaran komoditas tamhak (benih. bandeng dan udang). mengidentifikasi apakah ada kesalahan proses pemasaran yang mengakibatkan inejisiensi. Sehanyak 50 orang pedagang dilibatkan dalam penelitian. Mereka heroperasi di 14 desa, dalam 12 kecamatan pada 5 kabupaten. Data dihimpun dengan metode partisipatif,' yang menempatkan re.\ponden seba15ai subyek penelitian.Konsep GMM dan COC dipergunakan untuk menguji hipotesa apakah dalam proses tataniaga perantara berperan ekplvitatif atau tidak, dan apakah ada hubungan pasar tak sempurna dan ine.fisiensiHasil penelitian menyimpulkan bahwa kelangkaan kapita/, leknologi, sistem infomasi, dan infra-struktur mendorong sistem pasar tidak kompetit l Perbedaan akses jaktor­ faktor tersehut antara perantara luar don lokal mendorong ter:fadinya excess profit, dan pasar tak sempurna. Pemberdayaan perantara lokal dapat memperluas kesempatan kerja, meningkatkan kompetisi. dan meningkatkan efisiensi operasional.
ANALISIS PROFITABILITAS EKlJITAS KOPERASI DI KOTA SURABAYA
Authors: Soejoto Ady
Published: February 2017

The .fhcus  of this  research   was   the  change  of profitability of co-operation  equity  in Surabaya.  The samples  amount  were   175 from   318  primary   cooperative  which  were  the annual  meeting  members.  The data  were  collected from   hook years   1998  to 2002,  that were  the  responsibility   report  of it's  official  memher  ahout  the  cooperalive   movement. The  result  of  this  research  indicated  that  the  in.fluence  of' change  of principle   deposit, obligatory  deposit,  deht a11d  reseri·e  to change of co-operation  equity profitability of  were significant.   The dominant   contribution  was  the change   of deposit  ohligatory, followed    by the  change of reserve.  The prediction   of net  income  toward  the  change  of  capital structure   of  equi v  especially  chmwe  the  internal  expenditure   of co-operation.  lt 's dominant change tmrard the obligatory deposit sharpen the co-operation character, that member were the owner of client and capital.
ANALISIS PERSAMAAN SIMULTAN DARI TOBIN’S Q, KEPEMILIKAN MANAJERIAL DAN KEBIJAKAN UTANG
Authors: Wahidawati Wahidawati
Published: February 2017

The purpose of this research to estimates a simultaneous equations model with Tobin’s Q (firm value), managerial ownership and debt policy jointly determined within the system. This research is based on the pre¬vious¬ research by Chen and Steiner (2000), which found that managerial ownership tobe a significant and positive determinant of the level Tobin’s Q. Chen and Steiner (1999) observed evidence of subtituons-monitoring effects between managerial ownership and debt policy.The research is focused on manufacturing companies listed in BEJ for periode 1999-2002.The method of data collection is done by using pooling method and give 151 firm year observation.This research uses a non linear simultaneous equation methodology with use the statistical method two stage least square. The result of research provides empirical evidence : First, that managerial ownership has a non linear relation with Tobin’s Q (we find support for both an alignmenteffect and an entrenchment effectin the relationship between managerial ownership and Tobin’s Q. second, The result supports the argument that managerial ownership helps to resolve the agency conflicts between stock holder and manager. The result also indicate that there is not subtitu¬ta¬bi¬li¬ty between debt and managerial ownership.
Pengaruh Variabel Budaya Perusahaan terhadap Kinerja Kelompok Penerbitan Pers Jawa Pos
Authors: Ayu Brahmasari Ida
Published: February 2017

The opportunities and threats occurring in the era of “press freedom” and “local government” effect the quality development of human resources of any press publishing company in Indonesia. Whether or not a corporate culture has been formalized and/or socialized throughout the organization, a corporate culture may characterize a press publishing company as it guides everyone’s behavior in the organization. Furthermore, a number of theories and previous researches showed that a corporate culture might effect on corporate performance.The objectives of this research are to examine the effects of organization values, organization climates, reward systems, and team orientation on performance of Jawa Pos press publishing group.284 respondents from 17 publishers of Jawa Pos press publishing group throughout the provinces of Bali, East Java, Central Java and Yogyakarta, participated in this study. The data were collected using questionnaires and analyzed using Structural Equation Modeling (SEM) analysis, which were processed using LISREL 8.30 version of statistic computer program. Results of this study proved that organization values, organization climates, as well as reward systems have significant effects on the performance of Jawa Pos press publishing group. Meanwhile, team orientation has insignificant effects on the performance of Jawa Pos press publishing group.The finding of this study is important empirical evidence on the development of organization behavior theories and practices.
PENGARUH BUDAYA ORGANISASI TERHADAP KUALITAS PELAYANAN PADA PTS DI KALIMANTAN SELATAN
Authors: Radiany Rahmady
Published: February 2017

Goals of this research are; (1) to study and analyze significance influence of detail attention to service quality; (2) to study and analyze significance influence of orient result to service quality; (3) to study and analyze significance influence of orient people to service quality; (4) to study and analyze significance influence of orient team to service quality; (5) to study and analyze significance influence of organizational culture simultaneous to service quality. Sample in this research was taken by random sampling five Private Higher Education which major in management. The total sample are 100 students. Analysis technique used multiple linier regression . The research result indicates that: (1) there are significance influence of attention at detail representing the part of cultural variable to service quality to student by lecturer and employees; (2) there are significance influence of orient at result representing one of cultural variable to service quality to student by lecturer and employees; (3) there are significance influence of orient at one which who represent the cultural variable to service quality to student by lecturer and employees; (4) there are significance influence of orient at team which also represent the cultural variable to service quality to student by lecturer and employees; (5) there are significance influence of organizational culture simultaneous to service quality.
SASARAN DAN EVALUASI ANGGARAN: KETIDAKPASTIAN LINGKUNGAN DAN PENGALAMAN MANAJER SEBAGAI VARIABEL KONTINJENSI
Authors: Nizarul Alim Mohammad
Published: February 2017

Most of budgets studies have focused on budget participation. It was argument that level of participation in budgeting process is most important part of budgeting procedure. The activity could predict and reduce future uncertainty. The others components of budgeting like budget goal and budget evaluation lacked attention.  This study aims to investigate the impact of budget goal difficulty and budget evaluation style on managerial performance and job satisfaction with contingency approach.  Level of difficulty would arise when environment uncertainty exist. It should need different style of budget evaluation. But, experience managers seem could anticipate it. Results support hypothesis that budget goal difficulty and budget evaluation style were contingent with manager experience and environment uncertainty
PENGARUH BUDAYA ORGANISASI TERHADAP MOTIVASI, KEPUASAN KERJA DAN KINERJA KARYAWAN (Studi Pada Perusahaan Pengolahan Kayu Skala Besar di Jawa Timur)
Authors: Teman Koesmono Teman Koesmono
Published: February 2017

The purpose of this research is to find out how big is the effect of organization culture to ward motivation, job satisfaction and employee’s job performance, especially on the employee’s in the production area. The analytical unit is the employee’s in production area sub sector in wood industry in East Java.The research result states that organization culture positively effects motivation, this normal because with organization culture she/ he has someone can reflects her/ his behavior in her/ his working environment. This behavior will be seen in her/ his attitude to the job as the place to fulfill their need and will.The existing phenomenon is that if someone’s behavior is assessed  impressive to others or productive to the organization then that can reflects or represent the ability possessed. Individual behavior to ward the organization or their job will be effected by organization culture, this will be found out when the person is doing his/ her job sincerely or not.It is proven in this research that organization culture will be positively effected to someone’s job satisfaction. High performance is everybody’s expectation in the company, but a positive and productive performance will not be achieved if individual behavior is not in the same direction with the company goal. The more positive someone’s behavior will definitely effect her/ his performance, this is proven when the researcher tested the hypothesis that motivation effects the job satisfaction and job satisfaction effects the performance. The result of the direct effect on employee’s motivation toward job satisfaction is 1.659, the direct effect job satisfaction toward job performance is 0.103, the direct effect organization culture toward job performance is 0.127. Besides theoretical findings that were found during the research, the empirical findings were also found: first, the seventh hypothesis states that there are no different employee’s job satisfaction in middle and big companies, P (0.112 ) ≥ α (0.05), therefore the seventh hypothesis cannot be accepted. The second, the eighth hypothesis states that there are different employee’s performance in middle and big companies, P (0.001) ≤ α (0.05), therefore the eighth hypothesis can be accepted.The research result also can give information to Human Resources Manager about the importance of observing and understanding the existing factors in organizational behavior for employees behavior can be directed to the company’s goal in which is established.
ANALISIS NILAI PELANGGAN YANG MEMPENGARUHI LOYALITAS (Studi Kasus Pada Bank KBPR Jetis Ponorogo)
Authors: Mashariono Mashariono , Widi Oetomo Hening
Published: February 2017

Retail Banking (BPR) in Jetis Ponorogo has interest in its business survival partly because of the high loyalty of its customers. Therefore, it is essential to know what factors influence the customer’s loyalty. The appropriate method for addressing the above-mentioned problem is factor analysis. Data collected from a sample of 155 respondents and there are 12 variables used in this study. The results are from 12 variables, all of them are usable and grouped into five new factor based on eigen value more than 1 (> = 1). The five factors are: Humane Products Factor has eigen value of 2,597 with variant percentage of 21,643%; Trust Factor has eigen value of 2,096 with variant percentage of 17,463%; Sincerity Factor has eigen value of 1,536 with variant percentage of 12,797%; Hospitality Factor has eigen value of 1,261 with variant percentage of 10,506%; Professionalism Factor has eigen value of 1,067 with variant percentage of 8,888%. From correlation matrix, we get value from Bartlett’s Test of Sphericity (BTS) of 433,290, which suggest that on correlation matrix there are correlation between factors supported by Kaiser-Meyer-Olkin (KMO) value of 0,606 and variant cumulative value of 71,298%.Based on the results, it is suggested that it would be better for the company to develop some humane product factor analyzed in this study because it is the predominant factor in affecting the customers’ loyalty. The customers’ loyalty is an important factor in guarantee the survival of Retail Banking (BPR) in Jetis Ponorogo.
KERAGAMAN APLIKASI PSAK 24 (REVISI 2004) TENTANG IMBALAN KERJA DALAM KAITANNYA DENGAN UNDANG-UNDANG NOMOR 13 TAHUN 2003 TENTANG KETENAGAKERJAAN
Authors: Patuh Priyadi Maswar , Praptoyo Sugeng
Published: February 2017

The purpose of this article is to explain application of PSAK 24 (revised) at the first year at three different business organization. Post employment benefit is employee’s benefit gived by firm at the time retirement happened. Post employment benefit can be payed to employee directly by unfunded or funded. Funding can be done with pension fund or assurance of employees. Aplication of PSAK 24 (revised 2004) at the first year will decrease earnings and then decrease distribution of dividen. Besides application diversity of PSAK 24 (revised) was caused by management policy to choose payment to employee whether with funded or unfunded, and also caused by management policy to choose actuaria assumptions and another management policy.
UJI KONSISTENSI PENENTUAN NILAI SAHAM-SAHAM INDUSTRI PROPERTI DAN REALESTATE YANG TERDAFTAR DI BURSA EFEK JAKARTA
Authors: Sukardi Kodrat David
Published: February 2017

The purpose of this research is to know whether profit growth, dividend payout ratio and deviation standard are determining the fair of stock price among period The population of the research is go public companies and samples taken are property and realestate industries already listed before January 1995 and the companies still listed on the Jakarta Stock Exchange still December 31th, 1999. The Data used in this research is secondary data i.e. Earning Per Share (EPS), Price Earning Ratio (PER) and standard deviation of each company from 1995 until 1997 as independent variables.The result of this research shows that: (1) profit growth, dividend payout ratio and deviation standard are together have real impact on price earning ratio, (2) among variables believed to price earning ratio predictors, profit growth, dividend payout ratio and deviation standard i.e 15.3%, 17.2% and 15.4% and (3) this research shows that the dominant impact of variables are different among period. The differences were in the significance level and the weight of influence of independent variable to the corresponding dependent variable. On the 1995, the influence variable is standard deviation but on the 1996 and 1997 the influence variable is profit growth.
PENGARUH PARTISIPASI ANGGARAN, TINGKAT KESULITAN SASARAN ANGGARAN, DAN EVALUASI ANGGARAN TERHADAP TINGKAT REALISASI ANGGARAN PENERIMAAN PAJAK BUMI DAN BANGUNAN
Authors: Warsoko Soetanto
Published: February 2017

Budgeting is an element of management controll system that works as planning device. Budgeting is accepted as key element in the system of planning and controlling. The purpose of the study is know the influence of budgeting arrangement participation, the difficulty degree of budgeting objectives and budgeting evaluation to the realization degree of budgeting revenue from tax of land and construction/Pajak Bumi dan Bangunan.Samples of the study are KP PBB Kanwil XI DJP East Java with 8 (eight) number of KP PBB that consist of KP PBB Surabaya I, Surabaya, II, Surabaya III, Gresik, Bojonegoro, Pamekasan, Madiun, Ngawi. Data analysis for this study using miltiple regression.The results of this study shows that variation pattern the changes variables of budgeting arrangement participation, the difficulty degree of budgeting objectives and budgeting evaluation explains contribution the influence variable of realization degree of budgeting revenue from land and construction/Pajak Bumi dan Bangunan in the amount of 38,9% (R-square).
ANALISIS DAYA DUKUNG EKONOMI DAERAH TERHADAP PENGEMBANGAN KAWASAN INDUSTRI KABUPATEN BANGKALAN
Authors: Sutjipto Ngumar Sutjipto Ngumar , Hening Widi Oetomo Hening Widi Oetomo
Published: February 2017

In the development of industrial area, the first step needed is to find out about the current conditional supportiveness on the smallest area unit. In terms of Regency or Municipality, its smallest unit is Subdistrict. The setting of this study is Bangkalan Regency while its smallest area units studied are the Subdistricts of Kamal, Labang, Kwanyar, Modung, Tanah Merah, Tragah, Socah and Burneh. Why these Subdistricts are chosen is because of their common access from Kamal harbor and Suramadu Bridge. The method used is SWOT analysis which considering internal factor constructed in IFAS (Internal Strategic Factor Analysis Summary) table and external factor constructed in EFAS (External Strategic Factor Analysis Summary) table. The highest IFAS values are Kamal’s and Modung’s, while EFAS values are assumed to be equal because the competitors condition are relatively similar. Based on IFAS and EFAS values, the quadrant position will be derived in SWOT matrix whose x axis is IFAS and y axis is EFAS. There are 4 quadrants in SWOT matrix, they are S-O (Strengths – Opportunities), W-O (Weakness – Opportunities), S-T (Strengths - Threats), and W-T (Weakness – Threats). The results of this current study suggest that from 8 Subdistricts we studied, there are 7 (seven) Subdistricts in S-O quadrant and 1 (one) in W-O quadrant. Based on the position of these subdistricts in SWOT quadrant, the appropriate strategy for each Subdistrict in developing their area in order to support the development of industrial area will be determined.