bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS ANTESEDEN DAN DAMPAK KEBERHASILAN PENERAPAN SISTEM INFORMASI AKUNTANSI
Authors: Adli Adli
Published: February 2017

The purposes of this study is to test: (1) the influence of organizational commitment and knowledge manager on success of implementation accounting information system both simultaneously and partially; and (2) the influence organizational commitment, knowledge manager, and success of implementation accounting information system on companies financial performance both simultaneously and partially. The study was conducted survey method, consist of 38 BUMN in Indonesia.The sample was taken by using simple random sampling. Data collected using questionairs, and the validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing using path analysis was processed by Amos 16 software. The result of this study show that: (1) the organizational commitment and knowledge manager, have a effect on success of implementation accounting information system both simultaneously and partially; and (2) the organizational commitment, knowledge manager, and success of implementation accounting information system, have aeffect on companies financial performance both simultaneously and partially.
HUBUNGAN ORIENTASI PASAR, STRATEGI BERSAING, KEWIRAUSAHAAN KORPORASI DAN KINERJA PERUSAHAAN
Authors: Hartini Sri
Published: February 2017

This study aims to explain the research gap in the relationship of market orientation on firm performance. To explain the gap, this study focused on the role of moderator variables, that are competitive strategy and corporate and entrepreneurship. Unit analysis in the study is Small Medium Entreprise (SMEs) in East Java. This study used 250 samples, but only 120 companies are responded. Hypothesis test by MRA analysis and sub-groups analysis. MRA analysis is used to test the moderating role corporate entrepreneurship on relationship market orientation on firm performance. The study found that higher corporate entrepreneurship increasing the influence of market orientation on firm performance. Sub-groups analysis is used to examine the role of the firms competitive strategy as moderated variables in the relationship of market orientation on firm performance. The study found that the influence of market orientation on firm performance will be different on each difference competitive strategy. The competitive strategy moderating the relationship market orientation on firm performance.
EARNINGS AND CASH FLOWS BEHAVIOUR IN INDONESIAN INITIAL PUBLIC OFFERINGS
Authors: Irawan M. Adi , Gumanti Tatang Ary , Manik Ester
Published: February 2017

Penawaran saham perdana (Initial public offering = IPO) menjadi topik penelitian yang menarik untuk dikaji mengingat isu ketimpangan informasi atau asimetri informasi di antara pihak-pihak yang terlibat di dalamnya. Salah satu fenomena yang menarik untuk dikaji dan melekat dengan penawaran saham perdana adalah adanya dugaan praktik manajemen laba (Teoh et al., 1998). Dalam hal ini, ada dorongan yang kuat bagi pemilik lama perusahaan untuk membuat kinerja keuangan perusahaan lebih baik pada periode sebelum panawaran. Penelitian ini mencoba untuk menguji apakah ada kenaikan laba yang signifikan pada periode sebelum penawaran yang dapat diinterpretasikan sebagai adanya manajemen laba. Perilaku aliran kas dari aktivitas operasi juga diteliti. Sampel penelitian mencakup 35 perusahaan yang melakukan penawaran saham perdana di Bursa Efek Indonesia tahun 2002-2005. Uji-t untuk perbedaan nilai diterapkan untuk menguji apakah laba antar periode berbeda. Hasil penelitian menunjukkan bahwa besaran laba cenderung meningkat pada tahun mendekati saat penawaran saham, tetapi menurun pada periode dua tahun setelah penawaran saham perdana. Perilaku aliran kas dari aktivitas operasi relatif sama dengan perilaku laba. Namun demikian, penelitian ini tidak sampai pada kesimpulan bahwa manajemen laba terbukti dengan nyata dilakukan pada perusahaan yang melakukan IPO di Indonesia tahun 2002-2005.
KUALITAS SUMBERDAYA MANUSIA DALAM PERSPEKTIF EKONOMI ISLAM DI NUSA TENGGARA BARAT
Authors: Herwanti Hj. Titiek , Irwan Muhammad
Published: February 2017

Government of West Nusa Tenggara was developed program called 3A (ADONO, ABSANO and AKINO) to fulfilled the needs of qualified human resources. That needs leads this reseach to determine the quality of human resources in NTB with further Islamic economic perspective analysis. This research using descriptive method, sources and types of data was secondary data from the years 2008 to 2012. Growth in every aspect was analized use end to end method. Economic growth was not qualified, because it is still supported by the capital-intensive sector (non-tradable). NTB Human Development Index was reached 66.88 and are on middle class welfare, but the position of NTB still ranks 32 out of 33 provinces. The qualified  human resources based on Islamic economy perspective was someone with science, doing willingly with clean soul and protect their generation. Islamic economy require mankind to work to earn money for fullfilling the needs of themselves and their families. There is a rights of others that should be distributed based on obligatory and sunnah. Improving their human resources quality, NTB had implement elements based on Islamic economic perspective, however, the results have not reached the ideal condition, because there are behaviors that deviate from that goal.
PERBEDAAN TUJUAN AUDITOR ATAS TINGKAT OVERCONFIDENCE PERTIMBANGAN AUDITOR (STUDI EKSPERIMENTAL)
Authors: Kartikasari Nungki , Subroto Bambang , Rahman Aulia Fuad
Published: February 2017

The purpose of this study is to investigate and provide empirical finding about the effect of accuracy, directional and combined goals on overconfidence level in auditors judgments. This study tested the motivated reasoning theory in audit context. Overconfidence level in auditor judgments was measured by calibration method. Calibration method is used by measures the level of accuracy and confidence in auditor judgments in the obsolescence inventory case. This experiment used repeated measure design. The design of this experiment was conducted by given the treatment of accuracy (a condition to avoid the legal risks and sanctions), directional (a condition to emphasizing the importance of good client relations) and combination (a condition to combining get along and accuracy goals) goal to the participants and measuring the overconfidence level in every goal. The hypothesis testing in this study used cochran test. This study used laboratory experiment with participants auditor from join program students of Economics and Business  Faculty,  University  of  Brawijaya. The result of this study shows that auditors judgments are overconfidence in all goals (accuracy, directional and combined). The result of this study was inconsistent  with  motivated reasoning theory.
AKUNTANSI MANAJEMEN LINGKUNGAN, ALAT BANTU UNTUK MENINGKATKAN KINERJA LINGKUNGAN DALAM PEMBANGUNAN BERKELANJUTAN
Authors: Burhany Dian Imanina , Nurniah Nurniah
Published: February 2017

Sustainable development contains three aspects those are ecological, social and economic. With increasing of environmental damages, ecological/environmental aspect is being an important concern. In this regard, environmental management accounting can help management to improve company’s environmental performance to support sustainable development. This study aims to determine management’s understanding about importance of environmental performance in sustainable development, identify environmental accounting information is needed by management, determine accountant’s understanding about environmental management accounting, and measure effectiveness of environmental management accounting in improving environmental performance. Analysis method uses descriptive verificative by simple regression analysis. Sample are 28 manufacturing companies in Bandung and Makassar. The study result shows that: (1) Management sufficiently understand about importance of environmental performance in sustainable development, (2) Environmental management accounting information that are the most needed by management are the amount of energy consumed, waste disposed, generated and processed, cost of evaluating and selecting waste processing equipment, system development, and cost of audit, regulation and waste, (3) Management accountant sufficiently understand about environmental management accounting, and (4) Environmental management accounting is effective to improve environmental performance.
KOMPARASI AHP DAN ANP PENENTUAN SOLUSI PENGELOLAAN ZAKAT (KASUS DKI DAN SULSEL)
Authors: Huda Nurul , Anggraini Desti , Ali Khalifah Muhamad , Rini Nova , Mardoni Yosi
Published: February 2017

This article aims to map the priority problems and solutions in the management of zakat by comparing methods of AHP and ANP. The results showed three kinds of priority issues and solutions zakat management are shared by stakeholder’s charity regulators, zakat organization (OPZ), as well as muzakis and mustahik charity. Based on the method of AHP priority issue on OPZ while the ANP is the regulator. Priority issues regulators are not yet become obligatory zakat system. OPZ is a low priority issue synergies between stakeholders charity. Priority issues mustahik /muzakis ie lack of knowledge muzakis. Both AHP and ANP generate priority scores solving the same problem, namely OPZ. Priority regulator solution are standardization and accreditation OPZ. Priority OPZ solution according to the method of AHP and ANP are increased transparency and accountability. AHP and ANP to experience the difference in the prioritization of solutions muzakis/mustahik , which assume that the priority solution AHP muzakis/mustahik is to improve the ease of service, while the ANP method is to increase socialization and education charity. Although using two different methods, the result of priority between AHP and ANP has many similarities results (priorities). It is likely influenced by the similarity in network models of relationships (connections) between nodes that have formed in the software superdecisions.
DETERMINAN STRUKTUR MODAL DAN NILAI PERUSAHAAN PERTAMBANGAN PASCA UU NOMOR 4 TAHUN 2009
Authors: Sumani Sumani
Published: February 2017

The aim of research is to know the effect of profitability, company size, growth, business risks, managerial ownership and institutional ownership on the capital structure as well as the influence of capital structure to value mining companies after the implementation of Law No. 4 of 2009 on Mineral and coal's Mining. The research carried out to test the hypothesis based on theoretical and empirical studies. The study population is a mining company listed on the Indonesia Stock Exchange, with a population of 36 company members. The sampling method was using purposive sampling techniques and acquired 11 companies in the study period of six years, from 2009 to 2014. Multiple and simple regression analysis techniques were used according to the research objectives to be achieved. Regression models of this study were not violation classic assumption which includes multicollinearity, autocorrelation and heteroscedasticity. Hypothesis testing results showed the variables of profitability, business risk, managerial ownership and institutional ownership have negative effect on the mining company's capital structure.  However, company size, growth and asset structure not significant on the capital structure. On the other side, Capital structure significantly negative influence to the value of mining companies after the implementation of Law No. 4 of 2009.
FAKTOR-FAKTOR YANG MEMPENGARUHI EKUITAS MEREK PROGRAM BERITA SEPUTAR INDONESIA
Authors: Yuanita Irma , Nurmalina Rita Nurmalina , Setiawan Budi
Published: February 2017

The competition in the television news programs put Seputar Indonesia’s market share below Liputan 6.The influence of rating and share system is began to change the character of hardnews programs into sensational news whichlessen the quality of the news. The decrease of qualitywill reduce the audience, social influence and the business itself. Therefore, branding management and credibilitymanagement are of the most appropriate strategy to reinforce brand equity and win the competition.This study aimed to analyze factors that influence on brand equity. This study used purposive sampling and involved 158 respondents. Data processing in this study used SEM analysis of variance- based called partial least squares (PLS).The test results of partial least squares (PLS) with reference to the value of the t – statistic, concluded thatSeputar Indonesia’s brand equity was influenced by media credibility,perceived quality, loyalty, association and brand awareness. Loyalty contributed the greatest effect (40%) and followed by media credibility (38%). R-square value shows that the variation of brand equity can be explained (76%) by media credibility, perceived quality, loyalty, brand awareness and association.
PEMODELAN SISTEM AKUNTANSI MANAJEMEN BERKOMPUTER UNTUK MENINGKATKAN MOTIVASI DAN KINERJA UMKM MANUFAKTUR
Authors: Jessica Jessica , Harimurti Yohanes , Runtu Julius
Published: February 2017

The usefulness of management accounting system (MAS) would be enjoyed if SME owners take the initiative to use MAS. This research suggests that the perived of easy, perceived of usefulness, and user attitudes will affect owners/management’s behavior intention to use a computerized-based MAS. If the behavior intention to use is high, then the intrinsic motivation of users is expected increase also. Increasing intrinsic motivation of SME owners are expected to improve their performance. The sample was manufacturing SMEs in Surabaya and surrounding areas. The result of regression analysis conclude about MAS that: (a) Intrinsic motivation shows significantly positive effect on the SMEs performance, both managerial or financial performance, (b) behavior intention to use MAS do not significantly influence the motivation, (c) the usefulness and ease of use do not significantly influence the behavior intention to use MAS, and (d) users’ attitude significantly influence the behavior intention to use MAS. Further analysis of variance testing found evidence of: (1) there is a difference in perception between the groups using the manual MAS and the group using computerized-based MAS. This finding affirms the benefits of computerized-based MAS through higher means on all of variables; and (2) if the users perceive that the use of computerized-based MAS is much easier, then the performance will be significantly different.
STUDI FENOMENOLOGI ATAS DILEMA ETIS AUDITOR INTERNAL PEMERINTAH
Authors: Noviriani Eliza
Published: February 2017

This study aims to gain an understanding the reality of ethical dilemmas faced by government auditors in Inspektorat Provinsi Kalimantan Barat and how it handled. The majority of previous studies conditioning ethical dilemmas in the design scenario. Threrefore, this study was motivated to investigate a more ethical dilemmas based field with interpretive paradigm. With phenomenological as research method, this research concludes that (1) internal auditors in a dilemma when get intervention from “obrik”, (2) auditors feeling bad to report his friends, (3) auditors faces the public perception, (4) auditors felt disappointed when “Laporan Hasil Pemeriksaan” is not signed, (5) limited of auditor, audit time and infrastructure are constraints of audit. Ethical dilemmas faced by auditors in a wide variety of situations is overcome by realizing the unity of consciousness. On the basis of spiritual consciousness, sosial consciousness, law consciousness and consciousness of the profession that is internalized within himself the ethical behavior of auditors can be realized.
PERAN ORIENTASI PASAR, ORIENTASI KEWIRAUSAHAAN DAN STRATEGI BERSAING TERHADAP PENINGKATAN KINERJA UKM
Authors: Nuvriasari Audita , Wicakson Gumirlang , Sumiyarsih Sumiyarsih
Published: February 2017

The main problem on this research is the poor performance of SMEs. It can be caused by cultural factors of business (market orientation and entrepreneurial orientation) as well as factors of competitive strategy on SMEs. The research problem is how the influence of market orientation, entrepreneurial orientation and competitive strategy on the performance of SMEs. The purpose of this research is to analyze the effect of market orientation, entrepreneurial orientation and competitive strategy against the performance of SMEs. The samples were 100 SMEs Creative Industries in DIY with business fields handycrapts (various silver, natural fibers, pottery, leather, and wood) and fashion (various Batik). Testing the hypothesis in this study uses path analysis. The results showed that there are significant positive and significant correlation between market orientation and entrepreneurial orientation towards competitive strategy (differentiation strategy, low cost, and focus). Market orientation and entrepreneurial orientation positifdan impact significantly on the performance of SMEs. There is a positive and significant influence between competitive strategy against the performance of SMEs. Entrepreneurial orientation have direct influence higher than market orientation.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEGAWAI NEGERI SIPIL (PNS) UNTUK MELAKUKAN TINDAKAN WHISTLE-BLOWING (STUDI PADA PNS BPK RI)
Authors: Bagustianto Rizki , Nurkholis Nurkholis
Published: February 2017

This research aims to examine the influence of attitude towards whistle-blowing, organizational commitment, personal cost,and seriousness of wrongdoing on the whistle-blowing intentions among civil servants in the Supreme Audit Board of the Republic of Indonesia (BPK RI). This research used primary data collected from online questionnaire survey. Using a sample of 107 BPK RI’s civil servants from 35 different units, this research shows that three of the four determinants significantly affect whistle blowing intention. The three affecting determinants are attitude towards whistle-blowing, organizational commitment, and seriousness of wrongdoing. This research has implications on literatures by confirming the theory of Prosocial Organizational Behavior; Theory of Planned Behavior; and The Concept of Organizational Commitment, and is expected to help the government, particularly BPK-RI, in designing strategies to increase their employees whistle-blowing intention or in designing or enhancing the institution’s whistle-blowing system. The results have limitations on the aspects of generalization, selection bias in data collection, and the sensitivity of research’s theme which is potentially biased with real condition. We suggest the next researcher to explore other whistle-blowing intention’s determinants, design spesific research on channels and forms of whistle-blowing, re-examine the consistency of personal cost’s effect, avoid data collection methods that potentially cause selection bias, and expand the sample.
KONTRIBUSI KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PUBLIKASI SUSTAINABILITY REPORT
Authors: Khafid Muhammad , Mulyaningsih Mulyaningsih
Published: February 2017

Sustainability report is a voluntary report to present corporate responsibility on social, economy, and environment aspects. There are about 47.1% of the company's mining industry makes voluntary sustainability reporting. The purpose of this study was to determine the effect of profitability, leverage, size of the company, the board of directors, audit committee, and governance committee toward   sustainability report publication. The population of the study is the entire mining industry companies listed in Indonesia Stock Exchange from 2011 to 2013. Using purposive sampling technique, the study collected data from 17 companies. There are 51 annual reports as unit of analysis in 2011-2013. This study used logistics regression as an analysis method. The results show that the variable profitability, firm size, and governance committee, contribute positively to the publication of sustainability report. Leverage, the board of directors and audit committee does not affect the sustainability report publication. Future research should pay attention to the quality of sustainability report disclosure based on GRI guidelines. And then use a different measurements as a proxy of variables or consider economic factors, such as exchange rate, interest rate, or the rate of inflation to produce better research.
ANTECENDENTS OF CONSUMERS PERCEPTION AND ITS INFLUENCE TOWARDS PURCHASE INTENTION ON COSMETICS PRODUCT
Authors: Hari Adi Pramono
Published: February 2017

The aim of this research is to analyze the effects of celebrity endorsement on consumer perception and purchase intention of cosmetic product. The populations in this study were cosmetic users in Purwokerto region. By employing cluster sampling, 120 females who have ever watched cosmetic advertisement were chosen as the sample. The variables of this research were analyzed by using Structural Equation Modeling (SEM). From the analysis results, it was revealed that Trustworthiness had no effect on consumer perception whilePhysical attractiveness and Expertise had positive effect on consumer perception and also consumer perception had positive effect on purchase intention. Those results imply that the company should choose a celebrity endorser who are possesing several aspects such as honesty, trustworthiness, and sincerity in advertising. Beside that, the company should give priority on physical attractiveness of celebrity endorser. Moreover, the company should create promotion through advertising with a celebrity endorser who has various expertises such as knowledgeabout the productsand experience to become a star of cosmetics product
UPAYA PENERAPAN AKRUAL DAN PEROLEHAN OPINI WTP DI KOTA PEKALONGAN DARI KACAMATA KURT LEWIN
Authors: Muttaqin Riza , Djamhuri Ali , Widya Prihatiningtias Yeney
Published: February 2017

The aim of this research is to reveal and describe the organizational change occured on Pekalongan City Government in implementing public sector accrual accounting and attaining unqualified audit opinion as perceived from the aspects of readiness and strategy implementation by the government based on movement stages following to Lewin’s Organizational Change Theory (1951). The results showed that the change from cash to accrual accounting as well as strategy to achieve unqualified audit opinion is a form of pressure and a process that is deliberately done in order to increase the accountability of the financial statements to be usable for decision-making. The goverment officials have shown resistance and negative impressions to implement of accrual accounting and strategy to achieve unqualified audit opinion. Preparations to implement accrual accounting and strategy to achieve unqualified audit opinion are expected to minimize the attitude of resistance so that the organizational changes can be successful. Preparations to implement of accrual accounting and  the strategy to achieve unqualified audit opinion are conducted by issuing Perwal. No. 34 and No. 35 2014, establishing SIMDA and SIMBADA, managing asset, defining a target in its RPJM, following up the BPK’s recommendation, and maintaining common commitment as public sector institution.
ANALISIS KOMPARATIF EARNINGS MANAGEMENT PADA PERUSAHAAN FORCED DAN VOLUNTARY DELISTING PADA BURSA EFEK INDONESIA
Authors: Carissa Hidayat Winne , Manalu Sahala , Octavianus Rony Joyo Negoro
Published: February 2017

From 2005 until early 2015, as many as 52 companies perform delisting. Meanwhile, the practice of earnings management will be found on all companies including the delisted companies. Previously earnings management are found on discretionary accruals, but because it is often used and can be detected easily managers began to switch to manipulate earnings through operating activities or real activities manipulation. The purpose of this study is to analyze the practices of earnings management through real activities manipulation in companies that perform forced and voluntary delisting. Obtained each of 14 companies forced and voluntary delisting during observation from 2005 to 2014 who meet the criteria of purposive sampling. The results using independent t-test found there were no difference in the average earnings management in forced and voluntary delisting companies, which in both earnings management done to lower profits. It is analyzed as the company's goals for the restructuring of debt, save on tax payments as well as the distribution of dividends and employee bonuses. Thus, earnings management to do more to efficient contracting perspective.
KONSEPTUALISASI PENCIPTAAN KINERJA PEMASARAN OBAT: SEBUAH PENGEMBANGAN MODEL TEORITIK
Authors: Kurniawan Bagus Putu Yudhia
Published: February 2017

Indonesia is a very attractive market in the marketing of herbal medicine. Until now recorded 61% of the 255 million population of Indonesia had consumed herbal medicine known as “jamu”. The phenomenon of the increase in market demand - coupled climate of intense competition with the opening of the free market provides opportunities and challenges for pharmaceutical companies based herbal medicine (herbal medicine company) to move a step forward in increasing the innovation and the role of information systems to increase marketing performance. The purpose of this study was to analyze and examine the influence of innovation and information systems on performance marketing, the influence of information systems on innovation, and the influence of information systems on the performance marketing of the herbal medicine company through innovation. This study was a survey research type used for explanatory or confirmatory purposes. This study was use complete enumeration method or census, so sampling technique is also not needed. The analysis technique used is path analysis. The results showed that the innovation and information systems directly affect, positively and significantly to the marketing performance. The information system directly affect, positively and significantly to innovation, and through innovation, information systems was also positive and significant effect on the marketing performance of the herbal medicine company.
PENDIDIKAN PERPAJAKAN: PERSEPSI AKADEMISI, PRAKTISI, DAN MAHASISWA UNTUK JENJANG DIPLOMA DAN SARJANA
Authors: Novita Santi , Hartadinata Okta Sindhu
Published: February 2017

The aims of this study is to analyze the view of educators, practitioners, and students regarding the graduate’s attributes in taxation Diploma and Accounting undergraduates to perform as an entry level of taxation staff. It explore whether there is an ‘expectations gap’ exists between the skill, basic capability, and learning outcomes of taxation knowledge obtained at university and practitioners expectations and what attributes they expected the graduate to have. The questionnaire is sent to practitioners likely to recruit graduates who had studied taxation at Taxation diploma or Accounting Undergraduate, to educators who teach taxation within universities, and students of Taxation Diploma and Undergraduate Accounting Program. Using Test and Cl for two proportions for basic capability, two sample T-Test for learning outcomes and skills, the result indicate that the differences exist between students either with practitioners or educators. In the view of academicians and practitioners, the expectation gap does not exist, but the agreement proportion of basic capability indicate that further discussion is needed due to the basic knowledge of tax planning and international taxation that undergraduate must have.
STRUKTUR MODAL OPTIMAL DAN KECEPATAN PENYESUAIAN: STUDI EMPIRIS DI BURSA EFEK INDONESIA
Authors: Nosita Firda
Published: February 2017

The research investigate whether non-financial firms listed on the Indonesian Stock Exchange made capital structure adjustment towards optimal capital structure and the determinants of adjustment speed in context of trade-off theory for 2009-2014 period. Existence of tax benefit that generates by debt interest payment causing firms arranged their capital structure in order to maximize debt utilizing. Debt utilizing would be make default problem and bankruptcy if it excess firm’s capacity that determine by some firm’s characteristic. Because of optimal capital structure unobservable, so they will be estimate by using some variable which are influencing in capital structure arrangement such tangibility. profitability, size and growth opportunities. The results indicate that non-financial firms in Indonesia follows dynamic trade-off theory with make capital structure adjustment towards optimal capital structure but still underleveraged and need 2,45 years to adjust their capital structure. Distance between actual capital structure and optimal capital structure and financial surplus/deficit are influenced speed of adjustments, while current liabilities is not influenced speed of adjustment. Thus, the practical implication is the companies must be consider and compare their actual capital structure and their optimal capital structure in order to get the benefit from the adjustment by not adding the posibility of bankruptcy due to these adjustment. Capital structure decision also related with various external policy, for instance, accesability to external funding such as creditors, investor and government which influence their adjustment. This research has some limitation, proxies are used in determining the target leverage was only four variables and this study did not addres macroeconomic variables that may affect the adjustment and adjustment speed.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERBANKAN SYARI’AH DI INDONESIA
Authors: Dwie Lestari Santi , Paramu Hadi , Sukarno Hari
Published: February 2017

The purpose of this study is to test the impact of intellectual capital on corporate financial performance, the impact of intellectual capital a year before on company’s future financial performance on Indonesian islamic banking for the period 2009-2013. The selection of Islamic banking because of progression of sharia principles-based bank in Indonesia is now the middle of rapid progress. Islamic banking in Indonesia requires the right strategy in communicating Islamic banking products and services to the community. The methods used in this research is explanatory research. Variables used in the study consisted of the dependent variable and independent variable. The dependent variable in this study is financial performance as measured by Return on Assets (ROA), operational costs against operating income (BOPO), and Financing to Deposit Ratio (FDR). Independent variables from this research is the intellectual capital that is measured by the Value Added method with Intellectual Capital (VAICTM). The sample was selected using a purposive sampling method and sample as many as 18 members of syari’ah bank. Research data processed with descriptive analysis and analysis of two way ANOVA using SPSS. The results of this research indicate that intellectual capital affect the financial performance of the company, intellectual capital in the previous period to the next period of financial performance.
PELAKSANAAN LAYANAN KONSELING KELOMPOK DALAM MENINGKATKAN MOTIVASI BELAJAR SISWA KELAS VII SMP NEGERI 1 PUNGGUR LAMPUNG TENGAH TAHUN PELAJARAN 2007/2008
Authors: Novitasari Yuni
Published: February 2017

Masalah dalam penelitian ini adalah rendahnya motivasi belajar siswa, permasalahannya apakah layanan konseling kelompok dapat meningkatkan motivasi belajar siswa. Tujuan penelitian ini adalah untuk mengetahui pengaruh penggunaan layanan konseling kelompok dalam meningkatkan motivasi belajar siswa.Metode yang digunakan dalam penelitian ini adalah metode eksperimen dengan menggunakan desain eksperimen pre-test post-test one group, dengan menggunakan subjek penelitian sebanyak 8 orang siswa kelas VII SMP Negeri 1 Punggur Lampung Tengah Tahun Pelajaran 2007/2008 yang memiliki motivasi belajar rendah.Hasil yang diperoleh dalam penelitian ini menunjukan bahwa adanya peningkatan motivasi belajar siswa dengan penggunaan layanan konseling kelompok. Hal ini terbukti dari adanya peningkatan skor pre test 61.50 kemudian setelah dilaksanakan layanan konseling kelompok skor post test 72.13, yang berarti ada peningkatan skor sebesar 10.63.Kesimpulan dalam penelitian ini adalah bahwa layanan konseling kelompok dapat meningkatkan motivasi belajar siswa. Saran yang diajukan dalam penelitian ini adalah: (1). Kepada guru pembimbing (Guru BK), hendaknya dapat membantu siswa dalam meningkatkan motivasi belajarnya dengan menggunakan layanan konseling kelompok, (2). Kepada peneliti lainnya, hendaknya dapat melakukan penelitian mengenai motivasi belajar terhadap subjek yang berbeda dengan menggunakan teknik/model konseling lainnya, (3). Tenaga kependidikan lainnya dapat menjadi motivator dan fasilitator belajar yang baik bagi siswa.
Pelaksanaan Bimbingan Belajar Dalam Peningkatan Motivasi Belajar SMP Negeri 2 TrimurjoTahun Ajaran2011-2012
Authors: Melaningsih Hariani
Published: February 2017

Berdasarkan studi pendahuluan di SMP Negeri 2 Trimurjo yang berjumlah 32 peserta didik dapat ditunjukan 1). Kurangnya minat dan kesadaran siswa untuk belajar sejumlah 10 peseta didik, 2). Mudah putus asa dalam menghadapi kesulitan belajar sejumlah 12 peserta didik, 3). Kurang percaya diri (merasa kurang mampu terhadap pelajaran tertentu) sejumlah 3 peserta didik, 4). Sering mencontek sejumlah 7 siswa.Terlihat dari latar belakang masalah tersebut peneliti mengambil penelitian tentang Pelaksanaan Bimbingan Belajar Dalam Meningkatkan Motivasi Belajar Siswa SMP Negeri 2 Trimurjo Tahun 2011-2012.
GROUP GUIDANCE AND READINESS OF STUDENTS PARTICIPATE IN UJIAN NASIONAL (UN)
Authors: Nirwana Herman
Published: February 2017

Abstract: National Exam (UN) is an instrument for evaluation of learning outcomes that are conducted every year, and the result is used as an indicator in determining the quality of education an educational unit. Various businesses or process improvements that have been made to prepare students to face the UN, but the results have not been quite encouraging. This is because the program is designed for this more focused on preparing students in the mastery of the subject matter while the mental preparation of the students in the exam has not received attention optimal. One of the counseling services that can be given to students to mentally prepare them for exams is group counseling services. In this article, mentally preparing students for exams through group counseling are discussed.Keyword: Readiness, students, group guidance.
MEMODIFIKASI PERILAKU ORANG YANG RENTAN TERHADAP HIV/AIDS
Authors: Wibowo Satrio Budi , Rizki Binta Mutiya
Published: February 2017

Pergaulan  bebas dan penggunaan  narkoba yang marak di Indonesia,  menyebabkan  semakin pesatnya  penyebaran  Human Immunodeficiency Virus (HIV) di Indonesia.  Pad a tahun 2000 jumlah  pengidap  AIDS  naik menjadi  3 kali lipat dan parahnya,  trend  ini terus  berlangsung hingga saat ini. Intervensi  yang tepat untuk merubah  perilaku  rentan penyebab menyebamya HIV amat dibutuhkan.  Intervensi perlakuan dibuat dengan mentargetkan  perilaku yang rentan terhadap  penyebaran  HIV. Perilaku yang menjadi  targen dan akan di rubah dalam tulisan  ini adalah; a) Perilaku  mengkuti tes HIV b) Mengurangi  perilaku  beresiko  penyebab  penyebaran HIV c) Mengembangkan   pola hidup sehat pada pengidap  HIV.Kata Kunci:  lntervensi,   HIV
ROLE PERCEPTION OF CAREER DEVELOPMENT AND SUPPORT ORGANIZATION TO ORGANIZATION COMMITMENT (RESEARCH NURSE ON HEALTH SERVICES AGENCY REGIONAL HOSPITAL "MARDI WALUYO" BLITAR EAST JAVA)
Authors: Mudaim Mudaim
Published: February 2017

This research was aimed at examining the role of perception of career development and organizational support on the organizational commitment. This study involved seventy nurses of Badan Pelayanan Kesehatan Rumah Sakit Daerah “Mardi Waluyo” Blitar as the subjects of the research. The research data were collected using three scales, that are, scale of perception of career development, organizational support, and organizational commitment.  The hypothesis was that the organizational commitment could be predicted from the perception of career development and organizational support. The data were analyzed with multivariate regression analysis.The results of this research showed that perception of career development and organizational support had very significant role on organizational commitment (F: 6.589; R2 = 0.164; p = 0.003), beside that, perception of career development had very significant with organizational commitment (F = 12.922; r = 0.161; p = 0.001), but the organizational support with organizational commitment was insignificant (F = 0.257; r = 0.003; p = 0.620).Keywords: organizational commitment, career development, organizational support.
GUIDANCE AND COUNSELING TEACHER TENURE OF APPLICATIONS INSTRUMENTATION AT SMP OF METRO CITY
Authors: Sundari Siti , Wibowo Satrio Budi
Published: February 2017

Abstract: Activity instrumentation applications is supporting activities that strongly supports the achievement of the effectiveness of counseling services organized by BK teacher. Goals to be achieved by the researchers is to determine how the level of mastery of instrumentation applications teacher guidance and counseling junior at Metro City. The quantitative Descriptive research design used. The results showed mastery of instrumentation applications BK junior high school teacher in the city of Metro is quite good, with the percentage of 64.81% . In all four aspects studied lowest percentages are aspects of the execution and reporting that is 15.46%, and which has the highest percentage is the aspect of evaluation ie 17.13%. Suggestions put forward, namely upgrading of instrumentation in guidance and counseling teacher training and seminars on instrumentation activities.Keyword: Instrumentation Applications, Master of Guidance and Counseling
GROUP GUIDANCE SERVICES WITH SELF REGULATION TECHNIQUES FOR STUDENTS
Authors: Pranoto Hadi
Published: February 2017

Group guidance is an activity of existing services in guidance and counseling is helpful to discuss the topic of problems that are common to both topics task or topic freely discussed the topic of the present that can be taken through the media, such as newspapers, magazines, television, internet and others are discussed groups. With the technique of self-regulation in the group to facilitate members of the group in preparing: (1) planning, (2) self monitoring, (3) self-reflection/ self-evaluation.
STUDY OF ACADEMIC SELF EFFICACY, SOCIAL SUPPORT AND LEARNING SELF-REGULATORY OF STUDENT GUIDANCE AND COUNSELING
Authors: Laila Siti Nur
Published: February 2017

This study is correlation research, which aims to find the relationship between academic self-efficacy, social support and self-regulation in learning. Study participants are students of Guidance and Counseling. Measuring instrument used is the scale of academic self-efficacy, social support scale and the scale of self-regulation. Methods of data analysis using product moment correlation. The results of the study (1) the image of self-efficacy of students' academic middle category, social support parents of students that are in the low category, and regulation of student learning in middle category, (2) there is a relationship which significant between self-efficacy of academic regulations learning, there the relationship between social support parents with regulation of learning, and there is a mutual relationship between academic self-efficacy and parental support with regulation of student learning.
Prevalence of sleep – wake cycle disturbance among cancer patients of Bhaktapur cancer hospital, Nepal
Authors: Marita P , Acharya Pandey R
Published: February 2017

Cancer patients are at great risk for developing insomnia and disorders of the sleep-wake cycle. Insomnia is the most common sleep disturbance in this population and is most often secondary to physical and/or psychological factors related to cancer and/or cancer treatment. It is estimated that nearly 45% of cancer patients experience sleep disturbances; this is nearly three times the estimate of its occurrence in the general population. The purpose of the study is to determine the prevalence of sleep-wake cycle disturbance in patient receiving chemotherapy. A descriptive cross-sectional study was carried out in 2013. A total of 205 respondents, visiting Bhaktapur Cancer Hospital and who met criteria were purposively sampled and interviewed face to face. Insomnia Severity Index Scale was used to grade insomnia. Descriptive statistics such as frequency and percentage was used to describe demographic data. Chi-square test was done to find out the association between prevalence of sleep-wake cycle disturbance and selected variables. Among the total respondents (205), 70.7% had sleep-wake cycle disturbances. Majority (71.21%) of respondents had some form of clinically significant insomnia. The ages of the respondents ranged from 20 to 81 years with the mean age of 56.25 (SD ± 13.87). More than half i.e. 69.3% of the respondents were female. Patients being treated with Methotrexate were found to be more associated with the development of sleep-wake cycle disturbance. The significant association was found on drinking tea/coffee with the prevalence sleep-wake cycle disturbance. Sleep disorders are a common and often chronic problem for patients with cancer. Recently, such symptoms have attracted little attention. This might be the reasons for increased prevalence of sleep-wake cycle disturbance. It is recommended to take early and adequate intervention for the reduction of increased prevalence rate of sleep-wake cycle disturbance.
Failure of subarachnoid block in caesarean section in a tertiary hospital of Nepal
Authors: Deo G P , Shrestha S K , Shrestha I N , Neupane S , Ojha H , Regmi B S
Published: February 2017

Although subarachnoid block is regarded as the most reliable, easy and safe anaesthetic technique during caesarean section, the possibility of failure has long been recognized. So, other methods of anaesthesia have to be employed at times. This study was performed in all patients of ASA I and II who underwent caesarean section at Chitwan Medical college, Bharatpur, Chitwan, Nepal from BS 1st Baisakh 2069 to 30th Chaitra 2072 (13 April 2012 to 12 April 2016) to find the rate of failure of subarachnoid block in Caesarean Section and need of additional anaesthetic supplementation. The total number of patients included in study was 6641 with mean age of 24.2 years and range of 16-39 years. Sub arachnoid block was performed with 25 G Quincke spinal needle at L3-L4 or L4-L5 spinal levels and solution injected was 2.20 ml of 0.5% hyperbaric Bupivacaine. Of the total 6641 patients who received subarachnoid block, 9.9% (n=661) required additional anesthetic supplements. Conversion to general anesthesia was needed in 252 (3.79%) patients. Rest 6.15% (n=409) could be operated with administration of additional intravenous anaesthetic agents.
Nurses’ competency on use of metered dose inhaler
Authors: Rajbanshi L , KC S
Published: February 2017

Inhalation therapy is the most recommended and effiecient therapy for Bronchial Asthma and Chronic Obstructive Pulmonary Disease. Its therapeutic effect depends upon the competent inhaler technique.Thus the objective of this study was to findout the Nurses’competemcy on use of Metered-Dose Inhaler(MDI). Nurses working in emergency, intensive care unit and medicine wards and interested to participate in the study were selected as samples. They were asked to demonstrate the steps in placebo MDI and skill was measured with 9 steps observation checklist. Out of 50 respondents, majority (94%) were of age group 19-22 years old. None of them had edequate competency in use of MDI. Mean technical score was 3.72 . Only 6% of nurses performed most difficult and essential step that is to breath deeply and slowly during actuation. Nurses have poor competency in MDI use. Therefore formal inservice training on MDI use is elemental.
Knowledge and practices of bed sore prevention among staff nurses working in a selected hospital, Ludhiana, India
Authors: Shrestha R
Published: February 2017

The majority of pressure ulcers are preventable. Nurses are able to constantly observe their client’s skin for breaks or impairment in skin integrity. Pressure ulcers not only cause suffering to the patients but also increases the workload on nurses. To identify the deficits in knowledge and practices of bed sore prevention among staff nurses’ working in general wards as well as special units and to prepare a Self Instructional Module (SIM) for improving the quality of nursing practices.An exploratory approach and participating observation approach was adopted. This study was conducted in Christian Medical College & Hospital, Ludhiana, Punjab, India among 60 staff nurses working in general wards and special units. Purposive sampling method was used for data collection with self prepared questionnaire. Multiple-choice questions were administered for study the knowledge level and an audit form with checklist for assessment of practice. The data was analyzed using in terms of descriptive and inferential statistics. SIM was developed based on the deficit found in the result. Staff nurses working in special units have significantly better knowledge (72.92%) than the nurses in general wards (62.50%). Similarly, the results showed special unit nurses practice significantly better (60.29%) than general ward nurses (46.68%). Overall knowledge of staff nurses was higher (67.71%) as compared to their practice (53.49%) regarding bed sore prevention. Although 40% of overall staff nurses achieved excellent level on knowledge, none of them crossed the excellent level on practice. It strongly suggested developing SIM for them. Self instructional Module was developed inferring the results that staff nurses’ working in special units have excellent (deficit only 2.08%) knowledge in different areas of knowledge compared to staff nurses working at general wards (deficit 12.50%) where as 100% of respondents did not achieve excellent level on practice regarding Bed Sore prevention. Hence all of them need improvement in practices of Bed Sore prevention to come up to excellence level.
A descriptive study on use of family planning methods by married reproductive aged women in Bhutanese refugee camps of eastern Nepal
Authors: Rayamajhi R B , Budhathoki S S , Ghimire A , Neupane B , Paudel A , Paudel K M , Pokharel P K
Published: February 2017

Informed choice is an important aspect for decision making regarding the uptake and adherence to family planning methods. The women in Bhutanese Refugee camps of Nepal have family planning services available through the primary health centers located within the refugee camps. Objective: This study was conducted to find out the factors related to use of family planning methods by married women of reproductive age in the Bhutanese Refugee camps of eastern Nepal. Results: The study has a response rate of 100.0%. The mean age of the respondents was 29.3 years. Primary health center of the camp was the most commonly known (60.9%) place for accessing family planning methods. One third of the respondents discussed family planning methods with their husbands. The rest didn’t discuss as they felt intimidated by their husband. Almost 90.0% respondents had ever used a family planning method and the most common reason for using a method was the influence of a peer (62.3%). Conclusion: Further studies on exploring the discussion between husband and wives regarding the use of family planning is needed so that appropriate interventions can be identified. The role of the peer could be further explored to assist women to make an informed choice of their family planning method.