bluuebunny/crossref_metadata_2025 huggingface dataset:
POLA PENGEMBANGAN SEKTOR PEREKONOMIAN BERBASIS AGRIBISNIS DALAM PERSPEKTIF PEMBANGUNAN BERKELANJUTAN DI PROPINSI BALI
Authors: Hardjono Hardjono
Published: November 2020

Bali government has developing plan for non-agriculture economic sectors to support the development of agriculture sector. It aims to supports the growing of various economic productive activities, especially agro-industry activities from the upper sector to downstream sector.The objective of this research are 1) to identify which economic factor is needed to be developed imperatively; 2) which missing factor is needed to be injected by taking advantages from economic sector priority; based on superior comparative value, electric sector, gas and pure water have LQ (Location Quotient) and DLQ (Dynamic Location Quotient) agriculture sector shows superior comparative high LQ 1,154 and high DLQ 2,28; and also low CD (Coefficient of Dispersion) 0,11676 and low SD (Sensitive of Dispersion) 0,45654. Trading sector, hotel and restaurant LQ 1,865 and DLQ 0,53; low CD 0,83254 and very low SD 0,17500; transportation and communication show superior comparative high LQ 1,787 and  DLQ 0,32; CD 0,39439 and SD 0,26056. Mining sector, the superior comparative is considered since it has high LQ and low DLQ. Building sector, superior comparative low LQ 0,634 and DLQ 0,61; CD 0,99908 and SD 0,03020; meanwhile finance, rent, and trading service has high LQ 0,847 and DLQ 0,413; CD 0,12581 and SD 0,26708; and service sector high LQ 1,603 and DLQ 3,02 and also for CD 0,09443 and SD 0,19257; which will disappear depends on the market mechanism.
ANALISIS FAKTOR TERHADAP LOYALITAS PENGUNJUNG RESTORAN KHUSUS KAWULA MUDA JALAN KALIURANG KM. 5,6 YOGYAKARTA
Authors: Fuadati Siti Rokhmi
Published: November 2020

In the city, restaurant is one of significant infrastructure, both for business and tourism. The competition of restaurant business is increasing and more interesting. This competition motivates the owners of restaurants to perform its unique. They have to be consumer-oriented. Brand loyalty is a strategic value for the company. In order to achieve Brand Loyalty, the owners should consider several factors. This research identifies and analyzes the factors which influence consumer in selecting restaurant and brand loyalties. The restaurant segmentation’s is the youth, with the age between 20-35 years old, with middle up status.The results of the research shows that the consumer perception in food and beverage, facilities, locations, price and services, the unique of ambiences, comfortable, and advertising have significant roles in influencing consumer’s loyalty. From all these factor, the unique ambience in Dapur Resto Yogyakarta achieved the highest attention from the youth, especially in Jln. Kaliurang KM. 5,6. The consumer may have meal and beverage while having the unique ambience in a restaurant, completed with others supporting facilities.
WACANA DAN PRAKTIK ETIKA AKUNTAN PUBLIK DALAM STRUKTURASI (+SQ)
Authors: Ludigdo Unti
Published: November 2020

This research aims to understand the ethical discourse and practice of the professional accountants in a public accounting office (KAP) area. Hence, it is developed with the basis of interpretive paradigm. To explore the comprehensive meaning of ethics in everyday practice, writer used a collaborative theory (ethno methodology, structural and spiritual intelligence or SQ). This research shows two indications. First, in the KAP’s management is more informal climate and the managing partner has a strong strength change  in the organization. In the framework of ESQ, it can be understood that the informal pattern developed was the manifestation of the chief’s internal dimension which are not always based on a certain convention, a flexible behavior, a tendency to maintain life quality inspired by visions and values, self  tendency to see the relationship between lots of things (to view in a “holistic” way). Second, the structural pattern is not only rolling in the context of interaction between human being and organization, but also in the context of social environment setting.  With an informal pattern developed in a KAP, the discourse and practical of ethics which is developed here is coming from the  chief’s effort  and  shared of value personally.  While, this effort is inseparable  from the social context coped with this individual and organizational context.  Especially, ethical practice  is always happened because the existence of a strong external pressure from multiparty.
ANALISIS JALUR DALAM FUNGSI PELAYANAN TERHADAP LOYALITAS NASABAH DENGAN PURNA-PELAYANAN SEBAGAI VARIABEL INTERVENING: STUDI KASUS DI BPR PONOROGO
Authors: Khuzaini Khuzaini
Published: November 2020

Service and post-service are important factors to create customer’s loyalty, therefore, we should examine the role of service variable to loyalty with post-service variable as intervening variable. Data is collected with total respondents of 155 samples by using purposive sampling method because the total of population is not known. Questionnaire consists of 3 variables that include service with 4 indicators (officer precision, service speed, technology ability and security), post-service with 4 indicators (problem soling, responding speed, correction availability and empathy to complaints) and 3 loyalties (product commitment, information dissemination and returning to buy again).A suitable method to answer above problems is Path Analysis. The result shows that service may have direct influence to loyalty and indirect influence that is from service to post-service as a new intervening to loyalty. Direct influence of service to loyalty that is b1 is 0,727. Indirect influence of service to post-service that is b2 is 0,509 meanwhile from post-service to loyalty, that is  b3 is 0,110, therefore indirect  influence, that is b2  times b2 is (0,509)*(0,110)=0,05599. Therefore, total influence of service to loyalty is direct influence that is added to indirect influence of  0,727 + 0,05599 = 0,783. It means that the influence of service and post-service is big enough to loyalty i.e. 78,3%, meanwhile the rest of it  is 21,7% that  is caused by other factor. Based on those results, it can be suggested that a company should give more emphasize to service and post-service because there is evidence that it may cause customer’s loyalty because customer’s loyalty is a very important factor in guaranteeing BPR durability in Ponorogo.
PENGARUH KINERJA PRODUK, PELAYANAN DAN SUMBERDAYA MANUSIA TERHADAP NIAT PEMBELIAN ULANG MELALUI CITRA PERUSAHAAN DAN KEPUASAN PELANGGAN PT ASURANSI JIWASRAYA
Authors: Ratih Ida Aju Brahma
Published: November 2020

The objectives of this study are to examine the effects of product, service and human resource performances on repurchasing intention through company image and customer satisfaction of PT Asuransi Jiwasraya. 115 customers from 245 customers of six branch offices of PT Asuransi Jiwasraya Surabaya Region were selected as respondents, using simple random sampling technique and participated in this study. The data were collected in 2004 using questionnaires and analyzed using Structural Equation Modelling (SEM).The result of this study proved that product, service as well as human resource performances had positive and significant effects on company image as well as on customer satisfaction. Customer satisfaction also had a significant effect on repurchase intention. However, company image had insignificant effects on repurchase intention. Therefore, out of nine hypotheses proposed, only one hypothesis was rejected, which was the significant effect of company image on repurchase intention. This finding reminded  an important empirical evidence on the development of customer behavior theories and practices.
PERBEDAAN PERSEPSI TENTANG KARIER DI KANTOR AKUNTAN PUBLIK ANTARA MAHASISWA DAN STAF KANTOR AKUNTAN PUBLIK
Authors: Kurnia Kurnia
Published: November 2020

The objective of this study is to examine the perception differences about a career in accounting firms between students and staffs in public accounting. It was hypothesized that there was a significant difference between student expectations about career in accounting firms and the experiences of CPA firm professionals. The survey was conducted to collect information on the differences between the job expectations of accounting students and the actual work experiences of accounting staff. To evaluate the differences between the two groups, t-tests was performed.The results indicate few significant differences between accounting students and accountant staff’ perceptions. Students expectations were higher than accountants staff experiences for almost every questions. These differences between expectations and experiences may cause employee dissatisfaction, increased turnover rate or the loss of quality people in the accounting profession. Some approaches could be taken to eliminate at least some of the differences between student perceptions and accountant staff experiences. One approach would be communicated more accurately to students the realities of the current public accounting environment. The other approach would begin changing the public accounting environment in ways that can attract the best and brightest students to chose accounting profession.
PERAN VARIABEL PERILAKU BELAJAR INOVATIF, INTENSITAS KERJASAMA KELOMPOK, KEBERSAMAAN VISI DAN RASA SALING PERCAYA DALAM MEMBENTUK KUALITAS SINERGI
Authors: Sulasmi Siti
Published: November 2020

This paper is an elaborated work on Sulasmi's research (2003) in the oil refinery company, North Sumatera and Liquidified Natural Gas in East Kalimantan, consisting of 100 workgroup in which there are 50 sub-work group.. The research identified the behavior of effective workgroup developing synergetic quality.The result is identified that innovative learning behavior and workgroup intensity contribute to synergetic quality development. The innovative learning behavior dominated the power generating synergetic quality, nevertheless the workgroup intensity is also significantly determined. Furthermore,  elaboration is found that the variables of innovative learning behavior and workgroup intensity significantly affected synergetic quality;  but if they are accompanied by mutual trust which  has the greatest influence, it sets the influential power of innovative learning behavior and workgroup intensity aside. It was found that mutual trust is the primary drive of synergetic quality.
ANALISIS PERBANDINGAN PENGARUH LANGSUNG DAN TAK LANGSUNG FAKTOR BUDAYA ORGANISASI DAN KOMITMEN TERHADAP KINERJA KARYAWAN PADA UPTD PARKIR
Authors: Ardini Lilis
Published: November 2020

This study  examines  the role of service variable to commitment variable as intervening variable. Respondents of this study are 87 samples by using purposive sampling method. Questionnaire consists of 3 variables, those are organizational culture with 26 indicators, then commitment with 15 indicators, and managerial work  with 10 indicators . The result of this study shows that managerial work  may have direct influence to commitment  and have indirect influence that is from organizational culture to commitment as a new intervening to managerial work. Direct influence of organizational culture  to managerial work  that is  is 0,232. Indirect influence of organizational culture  to commitment  that is 0,810, meanwhile from commitment to managerial work, that is 0,617. Therefore, indirect influence, that (0,810)*(0,617)=0,4997. Hypothesis stating that assumption of organization culture effects the performance higher than organization culture in UPTD Surabaya Parking are refused. Organization culture that effects employee performance is. 0,49977; while organization culture effects on employee’s performance is  0,232. This result may provide a conducive company, then, emerge employee commitment. Based on those results, it can be suggested that a company should give more emphasize to organizational culture  and commitment  because there is evidence that it may cause customer’s managerial work because organizational culture is a very important factor in guaranteeing UPTD  Public Parking DISHUB Surabaya.
BEHAVIORAL FACTORS OF EARNINGS MANAGEMENT FOR EXECUTIVE STOCK OPTION EXERCISE DECISIONS
Authors: Asyik Nur Fadjrih
Published: November 2020

Tujuan penelitian ini adalah menguji faktor-faktor keperilakuan eksekutif atas perilaku pengelolaan laba berkaitan dengan program penawaran opsi saham eksekutif pada perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia. Konsisten dengan Heath dan Huddart (1998) bahwa eksekusi terhadap opsi saham eksekutif merupakan respon terhadap pergerakan harga saham. Penelitian ini mengirim 75 kuesioner dan kembali sebanyak 52, tetapi 2 kuesioner tidak menjawab secara lengkap dan dikeluarkan sebagai sampel, sehingga sampel akhir sebanyak 50. Analisis data menggunakan regresi berganda terdiri atas 3 (tiga) variabel indepeden dan 1 variabel dependen. Hasil penelitian menunjukkan bahwa nilai opsi saham dan desain kompensasi menjadi faktor yang dipertimbangkan manajer untuk melakukan pengelolaan laba, namun tidak demikian untuk faktor pengukuran kinerja. Semakin besar nilai kompensasi yang diterima, semakin besar kemungkinan manajer melakukan pengelolaan laba. Sebagai tambahan, kompensasi jangka panjang menunjukkan desain penghargaan kepada para eksekutif yang memiliki kemampuan dan loyalitas yang tinggi, sehingga mengikat untuk jangka waktu panjang melalui opsi saham eksekutif. Hal tersebut semakin memotivasi eksekutif untuk meningkatkan kinerja mereka melalui pengelolan laba karena untung diperoleh dari perbedaan antara harga pasar pada saat jatuh tempo dengan harga eksekusi pada tanggal hibah.
ANALISIS EMPIRIS EFEKTIVITAS MEKANISME TRANSMISI KEBIJAKAN MONETER DI INDONESIA MELALUI JALUR EKSPEKTASI INFLASI PERIODE 1990:2-2007:1
Authors: Natsir M. Natsir
Published: November 2020

This study used Vector Auto regression (VAR) model to analyze effectiveness of monetary policy transmission mechanism in Indonesia through Inflation Expectation Channel period 1990:2-2007:1. That effectiveness was measured by two indicators, they are: (1) : (1) how fast or how many time lag needed since the shock of monetary instruments (rSBI) until the realisation of final target of monetary policy (inflation). (2) How strong the variables of inflation expectation line response the shock of SBI interest rate and other variable. This study used secondary data issued by Bank Indonesia and BPS as well as from International Finance Statistic (IFS). The result of the study shows that response velocity of variable in Inflation Expectation Channel towards shock instrument of monetary policy (rSBI) until reach the final target or time tag about 12 quarterly or twenty six months. While impulse response function of variables in this channel to the shock instrument of monetary policy (rSBI) is quiet weak and the main channel that is inflation expectation and exchange rate are not able to explain diversity final target of monetary policy (inflation) about 33,88%, while variable of inflation expectation only able to explain diversity of inflation about 15,03%. Meanwhile, we still able economically to conclude that mechanism of monetary policy transmission through Inflation Expectation Channel is effective to reach the final target of monetary policy of Indonesia period of 1990:2-2007:1
PENGARUH KOMPETENSI DOSEN DAN PROSES PEMBELAJARAN TERHADAP KEUNGGULAN BERSAING PROGRAM STUDI DI PENDIDIKAN TINGGI
Authors: Sahyar Sahyar
Published: November 2020

The research aims to study and analyze the influence of lecturer’s competence and learning process on study program competitive advantage either in simultaneous and partiality at private higher education in North Sumatera. This research was conducted by census methods over 44 S1 Management studies in Private Higher Education Kopertis of Regional I North Sumatera. The data used in this research were primary data collected by questioners. The research respondents were head and students of study programs.  The validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing was the path analysis. This research concludes that: the role of lecturer’s competence and learning process influential significantly toward study program competitive advantage. Partially from both independent variables, the influence of lecturer’s competence toward study program competitive advantage is greater than learning process.
PENENTUAN KEY PERFORMACE INDICATORS PIMPINAN UNIT SATUAN KERJA DENGAN KONSEP BALANCED SCORECARD
Authors: Retnani Endang Dwi
Published: November 2020

Methodology used in this research was qualitative method with case study approach. The method was chosen in order to study in more detail all steps applied in determination Key Performance Indicators by each responsible manager unit within the Private University “STIESIA” based on BSC for boosting the manager to do continuous improvement innovation. Steps used by responsible manager units of Private University “STIESIA” in determination key performance indicators based on BSC consisted of (1) Strategy Good Perspective;(2) Strategy Map;(3) Strategy Management Goals;(4) Strategic Management Scorecards, and (5) Strategic Academic Scorecards.With the establishment of Management Scorecard and Strategic Academic Scorecards, it was an importance step performed by all responsible manager units in Private University “STIESIA” for issuing focused strategy of continuous improvement innovation both in academic and non-academic affairs as to achieve the goal of the Private University “STIESIA” as the best institution. Further steps needed by the top managements of the Private University “STIESIA” - that is the Board of Foundation and the Dean of the Private University “STIESIA”, are to establish guideline for determining yearly work plan and measuring work performances.The guidelines were established based not only on financial perspective,but also on non-financial perspectives that were consisted of customer satisfaction,internal business process and learning and growth factors.In addition,in order to be able to achieve an objective performance measurement for each responsible manager unit,therefore it is necessary to apply a weighted proporsion for each above perspective.
PENGARUH KEWIRAUSAHAAN TERHADAP KEMAMPUAN USAHA SERTA KINERJA USAHA RUMAH MAKAN PADANG DI DAERAH ISTIMEWA YOGYAKARTA
Authors: Welsa Henny
Published: November 2020

Current number of entrepreneurs in Indonesia is only 0, 18% or about 400.000 people. The number of entrepreneur in USA was 11, 5 % last year and the number of entrepreneur Singapore that had 4,24 million of population in 2005 was 7,2 %. The objectives of this research are to examine the effects entrepreneurship on business competence and performance of Padang Restaurants in special province of Yogyakarta. This study is expected to increase the number of entrepreneurship and is the solution of the unemployment problem in Indonesia is specially in Yogyakarta.  61 respondents from 72 Padang Restaurants. The data were collected using questionnaires and analyzed using Partial Least Square (PLS) analysis. Result of this study proved  Ranidar finding (2004) which mentioned that the existence of  Padang Restaurants is supported by the power of the norms which is from social and culture of Minang based on Islamic teaching (custom is based on Islam, Islam is based on Holy Quran).  This finding also supports the theory of Minang culture.  This theory is the concept of life which was prepared Minang’s anchestor for their generation  who has purpose to reach a happy and prosperous life in this world and here after. (Idrus, 1998).  The business competence has a big role in creating the business perfomance. (Hill and Jones, 1998, Muljadi, 1999). (Kotler 1997).  Enterpreneurship depends on the ability of individual to run the business.  Meredith et. al., (2000) stated that a person is called enterpreneur if he has an ability to see and find the opportunity and he believes in his own ability to plan, take a risk, inovate, and do some actions to get the goal. The finding of this study is important empirical evidence on the development of the theory and the practice of the enterpreneurship in Indonesia
PERBEDAAN KECERDASAN EMOSIONAL, PERILAKU BELAJAR dan TINGKAT STRES MAHASISWA AKUNTANSI JUNIOR DAN SENIOR
Authors: Fidiana Fidiana , Setyawardani Lydia
Published: November 2020

The objective of this paper is to test empirically emotional intelligence and learning behaviour that influence stress as dependent variable and to prove the differences of stress level, emotional quotien, and  learning behavior among junior and senior students.  Population of this study are students at Accounting Department of Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Based on purposive sampling and convenience sampling method there are 306 accounting students as sample of the research.  Hypotheses were tested using multiple regression analysis model and Mann-Whitney U test. Based on model used, the results with F-test or Anova provide evidence that both emotional intelligence and learning behavior have significant influence on stress. Based on the Mann-Whitney U test, there are significant differences of stress level, emotional quotien, and learning behavior among junior and senior students. The limitation of this paper is the population just consists of STIESIA students, so the results can not be generalized
PENGARUH ORIENTASI PEMBELAJARAN, KEMAMPUAN DAN ORIENTASI PASAR TERHADAP STRATEGI BISNIS DAN KINERJA KEUANGAN
Authors: Sutanto J.E.
Published: November 2020

One indicator of company’s or business’s successfulness in the competition was the company or business must have competitive advantage that allowed the industrial company of foods and beverages yielding the superiority of production result than their competitors in the determining the strategy and financial performance continually. The population of this research was foods and beverages industry especially big and medium industrial company, which have multi-business and multi-products   in the East Java area that consist of 1286 industrial companies of foods and beverages according to the Indonesian Business Field Classification  (KLUI 15) years 2002. The data analysis technique used Structural Equation Modeling = SEM) with computer help used AMOS program 4.0 version. The research result indicated that: (1) teaching orientation has positive influence and significant toward the financial performance, (2) production capability has positive influence and significant toward the financial performance, (3) market orientation has positive influence and significant toward the financial performance , (4) teaching orientation has positive influence and significant toward the business strategy, (5) production capability has positive influence and significant toward the business strategy, (6) market orientation has positive influence and significant toward the business strategy, (7) simultaneously the influence of teaching orientation, production capability and market orientation toward business strategy and financial performance was proper as the created model
DAMPAK PENERAPAN TEKNOLOGI INFORMASI ELECTRONIC DATA INTERCHANE TERHADAP KINERJA PERUSAHAAN FORWARDING
Authors: Agus Sunaryo Agus
Published: November 2020

Electronic Data Interchane (EDI) is combination of computer technologogy and electronic which com help us to communication and serving document trafficbetween two side or more with the same time in fast and accurate.  Mi – Trans Logistic corporation who starting to use  EDI  in its business operation, received a lot gains, Al thought in start its needed great investment and the up grade of the human resources. The gains are: repare the data lack; less paper and loose the face to face amount with customer because the document manufactured by the electronic so that be data will received efficiency and time efectivy,  increase serving to consument beside that.  The EDI impact are the custom document serving is easier and faste,. where before  EDI it need stime  4 – 5  days, now can served only less  3  days, and the important thing is the image from the customer if the company are developed and bonafide and prestice.
DAMPAK STRUKTUR MODAL PADA SENSITIVITAS PENERAPAN KOMPENSASI OPSI SAHAM KARYAWAN TERHADAP KINERJA
Authors: Asyik Nur Fadjrih
Published: November 2020

This study aims to test whether the management that receive compensation in the form of stock options having an positive impact on company performance. This study considers the external performance measurement by identifying Cumulative Abnormal Return (CAR). In addition, this study aims to test whether the company's capital structure affects the sensitivity level of employee stock option compensation and firm performance. Capital structure is measured with debt to equity ratio. The result indicates that the proportion of Employee Stock Option Plan (ESOP) influence company performance in accordance with the predictions. This shows that the more stock options offered to employees then came a sense of belonging which resulted in more motivated managers to improve company performance. Furthermore, the higher the market performance of companies that can be achieved, the higher the profit (gain) will be obtained by the recipient of stock options. In addition, this study also shows that the impact of stock option grants at the company's performance declined with the greater capital structure of liability. This shows that the capital structure of liabilities will lower the sensitivity level of employee stock option compensation and firm performance. The higher the company's liabilities would reduce the rights of the owner of the dividends each period in accordance with the ownership of shares held since the company must take into account the interest costs to be paid to the creditor.
ACCRUAL ACCOUNTING & FINANCIAL REPORTING IN THE PUBLIC SECTOR TO ENHANCE ACCOUNTABILITY AND TRANSPARENCY (REFRAMING IMPLEMENTATION IN INDONESIA)
Authors: Shonhadji Nanang
Published: November 2020

Implementation modified cash basis at public sector in Indonesia have adopted to implement accrual accounting and financial reporting as the basis for their reformed accounting policy. Public administration in Indonesia has changed dramatically since 1999. The country has gone through one of the fastest and most comprehensive devolution reforms ever seen. Managerial and financial responsibilities have been decentralized from central government, mostly to local government at the district level. Under accrual accounting, government  reports  financial flows in terms of an operating statement equivalent to a business profit and loss statement. If the budget operating balance is  zero,  then  this  year's  operating  expenses  are  being  fully  covered  by this  year's  revenue. Expenses are not  the  same  as  outlays so expenses  measure  this  year's  costs  of production, whereas  outlays  does  not. Prior to the introduction of accrual accounting, the Indonesian government have fiscal policy indicator which underlying cash balance. It was the cash budget balance which the local government. With the arrival of accrual accounting, however, the cash budget balance has been supplanted in this context. This helps us to compare the cash budget balance with fiscal balance. This phenomenon has been widely debated in public management circles, and within the academic literature. Many of these debates however, have been arid and narrowly technically focused. This paper reviews the harmonization process of Indonesian local public sector accounting suppose some main adjustments regarding and prepared exposures draft to harmonize this problem
PENGARUH KUALITAS SUMBER DAYA MANUSIA TERHADAP KINERJA PENGRAJIN SENTRA INDUSTRI KECIL TENUN IKAT
Authors: Sitohang Sonang
Published: November 2020

This study aimed is  to analyze both simultaneously and partially the effect of the variable quality of human resources consisting of; technical skill, mental attitude, work discipline, work motivation, as well as between the four variables which are the dominant influence on the performance weaving ikad craftsmen small industries. Sampling technique use the census method. The number of respondents who were 52 of weaving craftsmen small industries in Lamongan.  Instrument tests using  validity and reliability test. Method of data analysis is a classic assumption test (normality test, multicollinearity, heteroskedastitas test), multiple regression analysis and hypothetical test (F test and t test) with significance level 5%. The test results shows either simultaneously or pasial, indicates that the variable quality of human resources consisting of technical skill, mental attitude, work discipline, work motivation, significant effect on performance. Meanwhile, the technical skill is the dominant variable affecting to the performance of weaving craftsmen small industries in Lamongan.
KEBIJAKAN RESTRUKTURISASI UTANG MELALUI DEBT TO EQUITY SWAP
Authors: Respatia Wimba
Published: November 2020

This research aim to obtain the understanding about debt restructuring to improve the efficiency and its productivity. An essential difference between these and the usual swapping of debt into equity is that the former allow a wider range of aplications. The firm’s  owner have the option of choosing the sequence of restructuring negotiation with the creditors. The firm can combine the existing models, which is certainly with the agreement of the creditor and investor. This research has studied the choice of debt restructuring model carried out by PT X which is caused by the fact that the companies have difficulty paying their debts. Data collecting methods were conducted through literature study and field research from financial report of PT X. The result of this research indicate that PT X should choose debt for equity swap by converting  their debt for equity swap that which giving lower cost of capital. By choosing debt for equity swap enable to change the liability profile from one to the other type, to create a more optimal capital structure debt equity and equity debt in what is called recapitalisation. Decision of converting their debt for equity swap will cause PT X be a mojority shareholder and increase the ability to compete with other aluminium company
PENGHINDARAN RISIKO KREDIT INVESTASI OLEH DEBITUR DI INDONESIA PASCA KRISIS 1997
Authors: Hervino Aloysius Deno
Published: November 2020

This research aimed to estimate the short run and long run (steady state) model on credit market, which influenced on risk hindering behavior by debtor, and taking banking regulation into model as a shock. Analyzing on investment credit market is related with asymmetric information problem and dynamic decision. This research was using Autoregressive Distributed Lag Error Correction Model (ARDL-ECM) to analyze this behavior because all variables were integrated on different level. In the short run, the debtor behaviors is only influenced by real interest rate on rupiah working capital, and in the long run his behavior influenced by real interest rate on rupiah working capital, and expected on real national income. But debtor behavior do not influence by real interest rate on rupiah investment credit in short and long run. Banking regulation do not influence the investment credit risk hindering behavior on debtor. On average, every change in explanatory variables need 24 days by debtor to adjust his behavior on investment credit market.
PENGARUH KEPEMILIKAN MANAGERIAL, DEBT COVENANT, LITIGATION, TAX AND POLITICAL COSTS DAN KESEMPATAN BERTUMBUH TERHADAP KONSERVATISMA AKUNTANSI
Authors: Deslatu Shella , Susanto Yulius Kurnia
Published: November 2020

Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principles (GAAP) that result in the persistent understatement of cumulative reported earnings and net assets over period of time. The objective of the research is to analyze the influence of managerial ownership, debt covenant, litigation, tax and political costs, and growth opportunities on accounting conservatism. The research consists of 22 manufacturing companies listing on Indonesia Stock Exchange. The research using purposive sampling method whereas the criteria are manufacturing companies which are consistently listing on Indonesia Stock Exchange and using a accounting conservatism during period 2005 until 2008. Multiple regression is used to analyze the data. The results of the research showed that litigation had significant effect to accounting conservatism. Managerial ownership, debt covenant, tax and political costs and growth opportunities had not significant effect to accounting conservatism in manufacturing companies.
PENGARUH TIPE KEPEMILIKAN TERHADAP PROFITABILITAS PERUSAHAAN: STUDI EMPIRIS DI BURSA EFEK INDONESIA
Authors: Soejono Fransiska
Published: November 2020

This research is aimed to test the difference in financial performance between firms with various types of ownership (foreign, state, and private) on a sample of 206 firms listed in BEI between 1999-2006 period resulting 795 firm-year observations. ANCOVA model and multiple comparisons are used to test the hypothesis that private-owned firms have better financial performance than state-owned firms and foreign-owned firms have better financial performance than private-owned firms. Contrary with the hypothesis, the result shows that state-owned firms have a better financial performance than private-owned firms. The result also shows that foreign-owned firms have better financial performance than private-owned firms which support the hypothesis. There are some implications of these results. First, different type of ownership give different effect to firm’s financial performance. Second, government can consider foreign ownership in its privatization policy.
PENGUATAN EKONOMI LOKAL MELALUI E-READINESS BERBASIS ONE VILLAGE ONE PRODUCT (OVOP)
Authors: Muafi Muafi , Kusmantini Titik , Gusaptono Hendri
Published: November 2020

This research aims to test; (1) the influences of organizational eReadiness to success of development, (2) the influences of external eReadiness to success of development, (3) the influences of organizational eReadiness to eCommerce benefit, (4) the influences of external eReadiness to eCommerce benefit, and (5) the influences of succces development to eCommerce benefit. Survey method is applied in this research. The data primary and secondary data. The population is the entire SME (small medium entreprises) in Jarum village, Bayat sub district, Klaten regency in Central Java. The sample quantity is 31 SME (small medium entreprises). The technique of sample drawing used is method of purposive sampling. This research applies statistical technique of Partial Least Square (PLS). The conclusion of all the hyphoteses proposed are; (1) there are no influences of organizational eReadiness to success of development, (2) there are influences of external eReadiness to success of development, (3) there are no influences of organizational eReadiness to eCommerce benefit, (4) there are influences of external eReadiness to eCommerce benefit, and (5) there are influences of succces development to eCommerce benefit.
DAMPAK SHARING KNOWLEDGE TERHADAP BEST OPERATIONAL PRACTICE MELALUI ORGANIZATIONAL CITIZENSHIP BEHAVIOR DAN SERVICE QUALITY DI POLWILTABES SURABAYA
Authors: Tarigan Zeplin Jiwa Husada , Rini Wahju Astjarjo , Djati Sundring Pantja
Published: November 2020

Sharing Knowledge is originated from the interaction between individuals which will form a group or working group in a company, while the working group with expertise/skills is called teamwork. The working group should be developed to be able to communicate and have good relationships within the department, between departments and between organizations. Good communication within the organization will improve the working relationship to be more intense and faster. There are no boundaries either between individuals or individuals and departments in the organization so as to create an effective working relationship and a strong team work which lead to the creation of the best practices operational. Based on the survey by interviewing and spreading questionnaires to 266 police members of the police in POLWILTABES SURABAYA about sharing knowledge of best operational practices (BOP) in the police organization through team work's affectivity and OCB (organizational citizenship behavior). The results showed that sharing knowledge does not directly impact organizational citizenship behavior as an organizational culture, but it is indirectly give impact through the team work's affectivity moderator variable. Sharing knowledge as an organizational culture has an impact on enhancing the effectiveness of team work. The Effectiveness of team work influence organizational citizenship behavior in police organizations to increase the best operational practice. Team work's affectivity has influence towards Best Operational Practices (BOP) in the police organization. OCB (Organizational citizenship behavior) also has influence towards the best operational practices (BOP) in the police organization.
PENGEMBANGAN EKONOMI LOKAL YANG BERORIENTASI PADA PENYERAPAN TENAGA KERJA DI PROVINSI JAWA TIMUR
Authors: Haryati Eny
Published: November 2020

Local economic development (LED) is an effort to optimize local resources involving government, business, local communities and civil society organizations to develop the economy in a region. Therefore the focus of LED include: increased local content, the involvement of stakeholders in a substantially economy, increase community resilience and economic independence, sustainable development, utilization of development by most local communities, small and medium enterprise development, economic growth achieved inclusively, strengthening capacity and improving the quality of human resources, reduction of disparities between groups of society, across sectors and across regions, reducing the negative impacts of economic activities on the environment. Study based on 4 (four) districts in East Java province is known that: (1) modern industrial sector is not likely to contribute to the gross regional domestic product and are less likely to absorb local labor force, (2) the agricultural sector contribute to the gross regional domestic product significantly and tends to absorb labor, (3) development of investment and/or industrialization should be oriented to the utilization of the potential and/or local resources and/or local labor, (4) to increase the market potential and/or to support the movement of investment and industrialization on the agricultural sector, need to develop the service sector; (4) the height of commitment from policy makers for investment and industrialization policy agenda based on local employment is much more important, (5) a commitment that needs to be realized in a policy of innovative and marketable.
PENGARUH ORIENTASI PELANGGAN DAN ORIENTASI PESAING TERHADAP INOVASI PASAR DAN PERTUMBUHAN PENJUALAN PERUSAHAAN MAKANAN DI SURABAYA
Authors: Wahyudiono Wahyudiono
Published: November 2020

The aim of the study  is to examine  the effect of market orientation and competitor orientation to market  innovation and sales growth, and the effect of market innovation to the sales growth of food Companies in Surabaya. The population of the study is all big food companies, which are operated until the end of 2008, and located in Surabaya Industrial Estate Rungkut (SIER). This research employs complete enumeration since the number of population is relatively small (23 food  companies), whereas the analysis tool is path analysis. The test results indicate that: market orientation has direct, positive and significant effect to market innovation of food companies. Competitor orientation has direct, positive and significant effect to market innovation of food companies. Customer orientation has direct, positive and significant effect to the sales growh of food companies. Competitor orientation has direct, positive and significant effect to sales growh of food companies. The market innovation has direct, positive and significant effect sales grown of food companies. Another important finding shows that market  innovation is able to mediate customer orientation and market orientation with growth sales of companies. It means that the presence of market innovation is required to strengthen the effect of customer orientation and competitor orientation to sales growth of companies.
ANALISIS EVALUASI LULUSAN DAN PERSEPSI LINGKUNGAN TERHADAP MINAT MAHASISWA DENGAN PERSEPSI PRIBADI SEBAGAI VARIABEL MODERATING PADA PENDIDIKAN PROFESI AKUNTANSI
Authors: Khuzaini Khuzaini
Published: November 2020

Accounting Education Profession is a new program that offered by STIESIA as profession education, therefore, there is a need to find out whether Personal Perception is a moderating variable or not in the relation between Environment Perception and Graduate Evaluation to Student Interest. Data is collected from 110 samples and they are collected with random sampling method, the total of population is 150 persons, total of sample with  level = 5% is 105 (Sugiyono, 2006), therefore the number of sample is enough. Questionnaire consists of 4 variables that is Personal Perception with 3 indicators, those are curriculum, teacher and supporting facilities, then Graduate Evaluation with 3 indicators, those are Working Field, Income and Career, and then Environment Perception with 3 indicators, those are parents reference, close friend reference and university teacher reference, with final variable is university student interest with 2 indicators, those are commitment and financing. In this research, its residual parameter is negative, but its influence is not significant, therefore, it can be concluded that personal perception is not a moderating variable, because it is only fulfilling 1 criteria that is parameter with negative sign, but it does not fulfill other criteria that is having significant influence.
PERAN PARTNERSHIP STRATEGY UNTUK MENINGKATKAN KINERJA PERUSAHAAN (Studi Pada Bank Perkreditan Rakyat di Provinsi Bali)
Authors: Yasa Ni Nyoman Kerti
Published: November 2020

The background of this research is the phenomena of increasing competition intensity in the industry of Bank Perkreditan Rakyat (BPR) in Bali. These phenomana will decrease the performance achievement of BPR compared to other micro financial institutions like Lembaga Perkreditan Desa. It is expected to overcome the problem of performance achievement degradation by implementing partnership strategy. This research is aimed to analyze the relation between variables, so that this can be grouped as explanatory research. This research takes place in Bali Province with the populations target are Bank Perkreditan Rakyat (BPR). The population of this research are 143 BPR in Bali Province by using non proportionate random sampling. There are 105 BPR in Bali province are choosen as the samples based on Kracjie and Morgan Table. The respondents are Head Director of each BPR, who understand about the industry competitive environment, partnership strategy, and performance. The statistic analysis used to analyze the hypothesis is Structural Equation Model (SEM). The result of analysis shows that tight industry competition will decrease the corporate performance; meanwhile this negative influence can be diminished if the partnership strategy is applied by the corporate.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERMINTAAN TENAGA LISTRIK KONSUMEN SEKTOR KONSUMTIF PERUSAHAAN LISTRIK NEGARA
Authors: Assagaf Aminullah
Published: November 2020

This research aims to analyse electricity demand, and focus for consumptive sector in PT Perusahaan listrik Negara (Persero) or PT PLN (Persero). While selected by consumptive sector is some region in Jawa Bali and otuside Jawa Bali. Step of research and process result based on SPSS calculation, and use time series data year 1995 - 2009. As for used analysis model follow its data distribution that is the non linear regression model being based on Ln with dependent variable is demand electricity or kWh sales, and independent variable consist of install capacity, average tariff, and rate of capacity using percustomers. Obtain result that install capacity and rate of capacity using percustomers have given positif impact, and average tariff have given negative impact. All of that independent variable have significant influence, and install capacity variable most its influence significant to electricity demand of consumptive sector. PLN’s management has to observe growth of explanatory variable to make policy for demand and supply equilibrium and toward customers satisfaction.
PASAR MODAL REGIONAL DALAM MASA KRISIS FINANSIAL 1997 DAN 2007: KAJIAN TERHADAP INTERDEPENDENSI BURSA EFEK ASIA TENGGARA
Authors: Atmadja Adwin Surja
Published: November 2020

The devastating effect of the two world finansial crises had widely influenced not only on developed capital markets but also emerging ones, including the ASEAN regional markets. The crises have been commonly believed to have significant impact on the changing behaviour of the regional indices movements. This study investigates how the crises have affected the interrelation of stock indices’ movements amongst the five South East Asian countries. The multivariate time series analysis frameworks applied on series of the two sub-sample periods reveals the existing of a cointegrating relationship among the stock markets during the 1997 finansial crisis, but none of cointegrating vector to be found on the series of the 2007 crisis. The short run dynamic analyses conclude that the short run interrelation among the regional indices seems to be more intense during the 2007 finansial crisis period. For the latest period of crisis, the number of significant causal linkages between two variables on the series was greater than the other period. The analyses also show that the explanatory power of an endogenous variable to another in the system increased during the latest crisis, implying that the contagious effect of the crisis had increased the short run interdependence of the regional stock markets.
PENGARUH RASKIN TERHADAP PENGELUARAN KONSUMSI DAN SOSIAL EKONOMI SERTA KESEJAHTERAAN KELUARGA DI JAWA TIMUR
Authors: Sasongko Sasongko
Published: November 2020

The purpose of this research is to examine: (1) the influence of rice for impoverished family to family’s consumption expenses; (2) the influence of rice for impoverished family to family’s socio economic condition; (3) the influence of family’s socio-economic condition to family consumption expenses; (4) the influence of family’s socio-economic condition to family welfare; (5) the influence of family’s consumption expenses to family welfare. Research variables include four latent variables and 18 indicators. The number of family samples is 180 families for Madurese culture, and 60 families for Arek culture. Based on five hypotheses proposed for each cultural area, three hypotheses are accepted for Mataraman culture, 2 hypotheses for Madurese culture, and one hypothesis for Arek culture. The research result are: (1) rice subsidy for impoverished family at Madurese culture has negative influence to family’s consumption expenses; (2) rice subsidy for impoverished family at Mataraman culture has negative influence to family’s socio-economic condition. At Madurese culture, rice subsidy gives positive influence to family’s socio-economic condition; (3) at Mataraman culture, family’s socio-economic condition has positive influence to family’s consumption expenses; and (4) family’s consumption expenses has positive influence to family welfare at Mataraman and Arek cultures.