bluuebunny/crossref_metadata_2025 huggingface dataset:
EVALUASI BIAYA AGGREGATE PLANNING PADA PERUSAHAAN MJNUMAN RINGAN P.T.COCA COLA TIRTALINA BOTLING COMPANY UNIT JAWA TIMUR
Authors: Rahayu Rahayu
Published: February 2017

In order to efficient costs related with enormous production quantity, in less than a year a company should balance its resources compare to the plan so that the cost could be minimized. This research is about aggregate planning cost of a soft drink company, P.T. COCA-COLA TIRTALINA BOTTLING COMPANY East Java Unit. Cost elements of the company including: product storage cost, raw material storage cost, and direct workers cost. A specific and thorough account of available input usage is needed in order to balance production level with the company's resources, and this accounting process required an analysis model that could the amount of minimum cost in a plann ing process.The research 'purpose is to evaluate efficiency lebel of aggregate planning cost at a soft drink company, PT COCA COLA TIRTALINA BOTTLING COMPANY East Java Unit. The evaluated aggregate planning data are those three-moonth plans from the third three-moonth period of 1996 until the second three-moonth period of 1999. Based on high demands and aggregate planning cost realization the company had spent, if the accounting  output  using  linear  programming   analysis  model  is  less  (<)   than  the aggregate planning cost realization the company had spen, it could be said that PT. COCA TIRTALINA BOTTLING COMPAN'Y East Java Unit aggregate planning cost is notyet optimal (efficient).Research, results show that accounting using linear programming analysis model has less accounts compared to company's aggregate planning cost is not yet optimal (efficient). While the cause of aggregate planning cost inejfciency at a soft drink company, PT. COCA COLA TIRTALINA BOTTLING COMPANY East Java unit, are:- Jn product storage cost, this cost element is efficient enough because it is related to the company's policy   to anticipate expired products in the market possibility and to maintain product's quality.- Jn raw material storage cost, it could be said that the aggregate planning cost inefficiency main cause is this cost element because of high storage cost of cocentrate material and soda-brix. This high cost is related to the company's concentrate raw material supply by using dropping system- In direct works cost, the inefficiency cause is idle capacity happenings, especially on machine operators, they work ejfective(v only for  30 minutes in an hour working time. In this section a lot of time is wasted for preparations for supervising and for cleaning thefloor from broken glasses that always happens. Inefficiency also caused by the 21 hour working time that divided into 3 shifts, because on the third shift the way workers work are greatly influenced by their physical condition, they are exhausted, sleepy, and lacking of supervision, they work slow.
PERAN LOCUS OF CONTROL TERHADAP PERSEPSI INDEPENDENSI AUDITOR
Authors: Sri Kustono Alwan
Published: February 2017

This  study  has  purposes   to  examine  the  effect  of  locus  of  control  in  considering acceptance  of  auditing.  Locus  of  control  is  believed  to  able  to  explain  a  human behavioral because it   determine perception  of something.  Two hypotheses that relate between auditor's LoC and acceptance to audit viewed from independency aspect. Instrument of this study use cross tabulation to view its contingency coefficient.The questionnaire is used to measure auditor's preference. Data collected from 57 respondents to analyze lhe relation between LoC and independency. The result shows that LoC does not influenced the consideration value of auditor's independency. Auditors have the same consideration to tend to the auditing fee (64,9%). Therefore, the null hypotheses that state is an influence of LoC in considering independency aspect are rejected.
VALIDITAS SAHAM-SAHAM UNGGULAN DAN PEMBENTUKAN PORTOFOLIO OPTIMAL PADA LQ 45 DI PT. BEJ Berbasis Pendekatan Mod el Markowitz
Authors: Rahyuda Ketut , Komang Ardita Pande
Published: February 2017

Investor who want invest their fi md in capitaI market can't avoid from risk and return which their hope from the investment, The relationship between risk and return during the investment process must be observe more smartly.It aims to know which priorities shares are become members of optimize portfolio, proportion of the investmehi in each shares of optimize portfolio at minimum risk and certain return, validity of shares as optimize portfolio members, are they risk and return of optimize portfolio share member have equal direction.The analysis uses Markowitz Model to define optimize portfolio, to prove the hipotesis, statistical test are used, F test are used to prove validity and one direction t-student test are used to prove the direction equality.The results show that nine shares are belong to members of optimize portfolio which proportion 35, 17% f or  KLBF; '29,81% fbr  c'-i'MGR;'-8; 79% j(>r  MP/>A;   7, 15% for  AS!!; 6,3 7%for CMNP; -I.08% for  !NDF; 3,05% fi>r  /SAT ; 2,95% for  TIXM; and 2,63% for HM SP. The minimum risk (variance) of the optimize portfolio is 0,06% at 0,35% certain return.From statistical tests show that not all of priorities shares as optimize portfolio members, risk and return of optimize portfolio shares members have equal direction.
PENGARUH ETIKA KERJA ISLAM TERHADAP SIKAP AKUNTAN DALAM PERUBAHAN ORGANISASI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING
Authors: Fitria Astri
Published: February 2017

The objective of the study is to analyze the impact of Islamic work ethic toward accountant attitude lo changing organization with commitment organization as a variable intervening. Population for this research is all of intern accountants, education accountants and accountant staf working Islam-organization basic in Indonesia. Data were collected via questionnaires. A total of 295 accountants were responded to this research. Data were analyzed by using Structural Equation Model (SEM).The result of the analysis support four hypotheses proposed in this research, there are; Islamic work ethic positive impact affective commitment, continuance commitment and normative commitment; Islamic work ethic positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; affective commitment positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; there is a negative impact between continuance commitment to cognitive, affective and behavioral tendency from attitude toward changing organization; normative commitment positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; affective commitment mediated  Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization; continuance commitment mediated Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization; normative commitment mediated Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization.
PARADIGMA BARU BISNIS: POLA KARIER KERJA DAN IMPLIKASINYA PADA PERUSAHAAN DAN PEKERJA DEWASA INI
Authors: Koesworo Yulius
Published: February 2017

The rapid development of information technology and globalization has changed business enviroment through its components: customers, competition and change (JC). Related to the 3 C, the changes can be categorized into three areas: (I) the area of customers, that is the moving of the power of market from producers to customers; (2) the area of competition, that is the moving of competition form domestic to global, (3) the area of change, that is moving of product life cyclefrom slow to rapid.As the consequence of the changes, like it or not, any business institution that intends to survive or keep existing has adjust its business paradigm to the current changes. In other words, the business institution has to develop its own paradigm or adopt the available business new paradigm.The adoption or application of the business new paradigm implies the changes of the nature job, the structure, the function of business organization and the domain of core business as well. The business new paradigm also change the pattern and meanings of working career and affects the business institution and individual worker.
PENGUKURAN KINERJA PERUSAHAAN DAERAH RUMAH POTONG DEWAN KOTA SURABAYA DENGAN MENGGUNAKAN KONSEP BALANCED SCORECARD DAN PERSPEKTIF KEBIJAKAN
Authors: Soedjono Soedjono
Published: February 2017

A company named "Stach Ploats Gemente Sourabaia " was built in 1927, and the company's name was changed to Perusahaan Daerah Potong Hewan Kodya Dati II Surabaya. (Animal slaugtering company owned by Local Government Surabaya)  by Local Regulation (Perda) No. 11, 1982 and Peraturan Daerah (local Regulation) No. 5, 1988. This research title is Performance Measurement on Surabaya Animal Slaughtering Company Using Balanced Scorecard Consept and Polily Perspective . The company has main duty to manage animal slaughtering sen1ice, such as cows, goats and pigs to Surabaya community forwards hygiened meat which is healty. Futhermove, the company has also duty to increase regional goverment income and social fanction. The objective of this research is to identity measured performance aspects, performance measurement results and healty level of the company, also effectiveness policy need to be done to develop existence of the company.Method of this research is descriptive method for policy making. Techniques for collecting primary data are interviews, observations and questionnaires . Technique for collecting secondary data is the  use of .financial and company performance reports . Process and analysis of data are used to measure company peiformance using Balanced Scorecard concepts and policies which are internal business process perspective , customers, financials, learning process, growth and policies . Also, this research uses ratio analysis comparations, trends, likert scale, data reductions, data displays, confirmations, and decision making. Each performance measurement perspective is weight {°/o), scored (number) and valued (number), and also grouped of company healty level (less until very halthfal).Based on Balanced Scorecard concept plus policy, the result of this research shows that company performance from internal business process perspective is  weighted  25% (score 21), customers 10% (score 7, I), financial 50% (score 45), learning process and growth 10% (score 8,50) and policy 5% (·core 4,2) so that the total score is 85,80, which means the healty company level is very healty. Based on finance  ministry decree number 198/ KMK.01611988 Public Accountant Drs. H. Muhammad Fadjar conduct company performance measurement from .financial aspect,  which  is  weighted  70% (score 65), operation 15% (score 12,60), and administration 15% (score 6) so that the total score is 83,60.  The score means the healty level of the company is called healthfal and can be classified as AA.  Thefact  that main duty and.function of the company is vital in  animal  slaughtering  service/production  related  to  economic,  source   of  regional gov ernment income and social. ft is expected the company will grow and develop in the future.
PENGARUH TEKNOLOGI KOMUNIKASI TERHADAP DUBUNGAN ANTARA LINGKUNGAN DAN STRUKTUR ORGANISASI
Authors: Susanti Susanti
Published: February 2017

This research aims to test the influence of attributes em·ironmental and organizational structures. Also. this research examines interaction between communication technology and em•ironmental on organizational stmctures.Respondents participating in this reseach are managers marketing and manager production in manufacluring organizations_ This research used survey method with 46 samples. A11alysis used multiple regression to examine correlation between e11Vironmental and organizational stn1ctures. While, to examine the effect interaction communication technology used moderating regression analysis (MRA).The result shows that em•ironmental is influence on organization, interaction between communication technology and emtironmental are influence on organizational stroctures
PENERAPAN TOTAL QUALITY CONTROL (TQC): PENGARUH QUALITY CONTROL CIRCLE (QCC), PLAN-DO-CHECK-ACTION (PDCA) DAN KESADARAN AKAN MUTU TERHADAP MOTIVASI KERJA KARYAWAN (Studi Empiris pada Perusahaan Manufaktur dan Jasa di Gresik)
Authors: Diamastuti Erlina
Published: February 2017

The purpose of the study is to find out the application of total quality control on manufactur and services industries in Gresik by finding out on how the influence of quality control circle (GCC). Plan-do-Check-Action and the quality awareness as the dimension of total quality control toward  the employee 's work motivation. The researcher has .formulated the hipotesis of this study that are Quality Conlrol Circle (QCC). Plan-Do-Check-Action and the quality awareness have influence toward the employee's work motivation. The quality control circle has sign!ficance influence among those third variables.From the result of the analysis shows that quality control circle (QCC), quality awareness and Plan-Do-Check-Action have significance influences toward the employee's work motivation. This conclusion relied on the calculation showing the value of ratio F of 19,552 ·· F table - 1,53. Based on I-test might be concluded that quality control circle has significance influence toward work motivation, while the quality awareness and Plan-Do-Check-Action doesn't have significance influence toward the employee's work motivation.
TINJAUAN GENDER IDENTITY - RESPON DAN PERSEPSI TERHADAP IKLAN TELEVISI
Authors: Utami Whidya
Published: February 2017

This paper seeks lo challenge the tendency lo represent gender as a unitary theoretical construct, and would argue for  a more  di.fjerentiated  view  of  how  the psychological aspect of gender influence the perception  of advertising This paper use a small-scale exploratory study  to examine  the potential  impact  o,f'gender  identity  within  consumer' self - schemas on their perception of advertising. Bern's ,)'ex Role Inventory (SRI) was administered to 20 young adults who then watched video  clips  of  television advertisements. The focus group discussions about  the  advertisements  were  analyzed within the context of the respondents ' gender schemas identified via the Bern SRI score: masculine. feminine, androgynous or und(tferentiated. The centrality of gender identity to self-schemas affected how consumers processed and interpreted the advertising. This provides support for a more differentiated approach to representing  men  and  women within gender research and advertising.
INDIKATOR PEMBANGUNAN BERKELANJUTAN (SUSTAINABLE ­ DEVELOPMENT): SEBUAH PERSPEKTIF RUANGAN
Authors: Masron Tarmiji , Rainis Ruslan , Widi Oetomo Hening
Published: February 2017

Pertumbuhan kola diseluruh dunia, khususnya di negara-negara herkembang seperti Malays ia telah mengakibatkan timbulnya pros es pem ekaran kota (urban sprawl). Proses tersebut berkaitan !angsung dengan alokasi penggunaan tanah dan lanskap kota serta kawasan sekitarnya. Tanpa adanya pengendalian yang sempurna maka akan terjadi pergeseran tata-ruang yang akan menyulitkan pemhangunan jan gka panjang sebuah kota. Untuk itu perlu diwujudkan indikator yang menunjukkan lingkat pembangunan sebuah kota. Ada banyak indikator yang dapat diciptakan, misal:  indikator ekonomi, sosial, budaya dan sebagainya, namun dalam kajian ini akan difokuskan pada indikator ruangan.Alat dan kaedah penggunaan tanah merupakan hal penting bagi pemerintah lwta dalam tugasnya mengukur. menilai  dan memantau perubahan guna tanah. Kertas kerja ini mencoba melihat peranan yang dapat dilakukan oleh informasi Uin real estate (IJin Pengembangan. Real Estate) dalam mewujudkan indikator pembangunan berkelanjutan dalam persp ektif "ruangan. Sistem lnjormasi Geograji akan digunakan sebagai alat untuk membantu analisis dan pemaparan indikator yang dihasilkan pada skala ruang.
KAJIAN IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN PEMERINTAH DAERAH BERDASARKAN KEPMENDAGRI NOMOR 29 TAHUN 2002
Authors: Ngumar Sutjipto , Budi Riharjo Ikhsan
Published: February 2017

Tujuan kajian ini adalah untuk memberikan gambaran tentang kondisi penerapan Sistem Penganggaran dan Pelaporan Keuangan Daerah apakah telah dijalankan sesuai dengan Kepmendagri No. 29 Tahun 2002, serta memberikan masukan kepada Pimpinan Pemerintah Daerah maupun Pimpinan Satuan Kerja tentang hal-hal dan tindakan-tindakan yang perlu dilakukan agar Sistem Penganggaran dan Pelaporan Keuangan Daerah sesuai dengan Kepmendagri No. 29 Tahun 2002 dan dapat dilakukan secara utuh, benar dan konsisten. Tahapan metode penelitian yang dilaksanakan meliputi; survey pendahuluan dengan tujuan mengenali obyek penelitian, prosedur dan sistem Akuntansi Keuangan Pemerintah Daerah berdasarkan Kepmendagri No 29 Tahun 2002 sehingga mendapatkan gambaran umum daerah yang diteliti; survey lapangan dilakukan setelah studi kepustakaan dan merupakan lanjutan dari survey pendahuluan, dalam melakukan survey lapangan peneliti mencari dan mendapatkan data secara langsung dari pemerintah daerah. Pengolahan data dilakukan dengan teknik penjodohan atau membandingkan Kepmendagri No. 29 tahun 2002 mengenai Sistem Penganggaran dan Pelaporan Keuangan Daerah dengan implementasinya. Tahap terakhir adalah penyusunan laporan kegiatan studi dan rekomendasi. Objek penelitian ini dilakukan di Pemerintah Kota Surabaya, Pemerintah Kabupaten Malang, dan Pemerintah Kabupaten Lamongan.Hasil penelitian menunjukkan bahwa Pemerintah Kabupaten Malang, Lamongan, dan Kota Surabaya belum sepenuhnya melaksanakan Kepmendagri No. 29 Tahun 2002. Terdapat banyak kendala yang menjadi penghambat pelaksanaan penganggaran dan akuntansi sesuai dengan Kepmendagri No. 29 Tahun 2002. Namun dapat dilihat bahwa telah ada niat dan usaha untuk melaksanakan peraturan tersebut dengan sebaik-baiknya sesuai dengan batas kemampuan pemerintah daerah. Masalah yang dihadapi tidak sepenuhnya berasal dari internal pemerintah daerah. Untuk itu baik pemerintah daerah yang diteliti maupun pemerintah propinsi sebagai pembina, perlu untuk segera mencari jalan untuk mengatasi masalah tersebut. Kerja sama antar pemerintah daerah dan pusat hendaknya lebih ditingkatkan lagi.
TANGGUNG JAWAB LINGKUNGAN DAN INFORMASI BIAYA LINGKUNGAN DALAM PENGAMBILAN KEPUTUSAN MANAJEMEN
Authors: Andayani Andayani
Published: February 2017

The aim of this research is to know the company’s environmental responsibility, the opinion of the internal accountant to information which has to do with environmental costs and the types of environmental costs is considered important, and also the use of the environmental cost information in taking management decisions.The type of this research is qualitative, and this research is done in PT SIER (Persero), PT SDM Lab., and PT HMS, Tbk. Data is collected by questionnaire, interview, observation, and documentation. Interview is done with the internal accountant, financial manager, and company’s production manager, or the side who represent.The result of this research shows that the company’s environmental responsibility can be known through the result of measurement of environmental performance by identifying through the key elements ISO 14001. The company’s internal accountant has the opinion that environmental costs are the costs which  related to company production process and product influencing company net profit, also costs related to society, company community. Some type of environmental costs were said very important although according to spectrum of environmental costs is stated to have very difficult level in measuring. It happened because there is no the standard of accounting that arrange the problem of environmental reporting and measurement. The company’s internal accountant can play an important role in transforming the data become information about environment by identification environmental costs that is important, informing it as cost information, and integrating the costs in management decisions. Whether or not a cost is environmental, the goal is to ensure that relevant costs receive appropriate attention.
FAKTOR-FAKTOR YANG MEMPENGARUHI INTERAKSI MANUSIA DENGAN KOMPUTER PADA SISTEM INFORMASI BERBASIS JARINGAN DI KANTOR BALAI DIKLAT INDAG SURABAYA
Authors: Sonang Sitohang Sonang Sitohang
Published: February 2017

This study examines the impact of interaction human factors with computer used by Local Area Network (LAN) at Regional Office Surabaya Industrial and Trade Training Service. The object of study are employees which worked by LAN Service office and used primary datas non probability sampling with analysis factor throught SPSS 10,0 windows program.The corelation matrix result shows of variable population; Barlets test of Sphericity (BTS) 0,000 proved, and Kayser Meyer Oklin (KMO) 0,671 > 0,50 means sample strength enough. By rotation from 35 variables become 22 variables with cumulative percentation 64,67. Tools is the dominant factor impact of human computer interaction by Local Area Network (LAN). The contribution of variable 10,187%, with eigen values 3,573 consist of; tools by loading variable 0,813, language with loading variable 0,745 and on line by 0,661 variable loading.
TINJAUAN PENERAPAN AKUNTANSI MANFAAT KARYAWAN
Authors: Jazid Jazid
Published: February 2017

Accountancy of employees benefit arranges confession; measurement and reporting of obligation (or assets) of post employee benefit. Next, burden of employees benefit was  allocated to during year of service employees. To reach best estimate in measurement of employees benefit obligation (at the time of terminating year of service employees) and converting to present value was needed an assumption actuarial. The practice of this accountancy is visible at existence of confession and reporting of obligation (or assets) of employee’s benefit in financial position report, and burden of employee’s benefit in accounting of loss and profit report. The reporting give influence to less to the company performance, because it can decreasing to the ratio of financing structure health and the profit.The practice of accountancy of employee's benefit  for Indonesia have arranged by  SFAS 24 and 57. Although these SFAS have gone into effective of commencing from date of January 1st 1995 and from date of January 1st 2001, but the applying is still less. Condition prerequisite to applying accountancy of benefit employees require confession for obligatory past event and commitment to fulfill the law obligation. The low of enforcement of law in general  including compliance of UU ketenagakerjaan, domination of the practical consideration of business, and complication of the actuarian calculation is cause such weak precondition.The practice of accountancy of employee's benefit for Indonesia is more effctive at the  emiten and or the public company, for the financial statement including cover of period of commencing from January 1st 2000. It is motivated for applying of the good corporate governance and the Kepmennaker 150/2000. This positive growth are more better since of application of UU Ketenagakerjaan 13/2003 and SFAS 24 revised at year 2004 (earlier application are recommended).To evaluate how far the practice of accountancy of employee's benefit is needed an evaluation to the regulation which have relation to developing of precondition above; and also to the accountancy of benefit employees itself.
PENGARUH DIMENSI EKUITAS MEREK TERHADAP NIAT MEMBELI
Authors: Widjanarko Hendro
Published: February 2017

The objective of this study is to examine; (1) the simultaneous effects of brand awareness, advertising awareness, brand association and perceived quality on the intent to buy; (2) the partial effect of brand awareness, advertising awareness, brand association and perceived quality on the intent to buy; (3) is brand association a dominant variable that effect on the intent to buy. Survey was conducted to collect data from partisipants. The research used multiple linier regression to analyze data.The results show that simultaneously, brand awareness, advertising awareness, brand association and perceived quality have a significant effect on the intent to buy. The results also indicate that partially, brand association has a significat effect on the intent to buy. Nevertheless, brand awareness, advertising awareness and perceived quality have not significant effect on the intent to buy.
EFEKTIFITAS PELAKSANAAN PERATURAN DAERAH TENTANG RETRIBUSI / IURAN PASAR DAERAH DI KOTA SURABAYA
Authors: Soedjono Soedjono , Handayani Nur
Published: February 2017

The purposes of this research is to find out how effective policy of District Regulation about fee / contribution of District Market now prevail in Market Unit that is managed by PD Pasar Surya. Type of this research is policy research and social implementation study cases characteristic. Primary data is gained by closed and opened questionnaire from merchant and employee, also interview with PD Pasar Surya Management. Secondary data is gained from economy sector and PD Pasar Surya.First finding shows that District Regulation Policy about contribution/ Pasar Daerah fee have been implemented by PD Pasar Surya have predicate very effectively successfull. Second finding of PD Pasar Surya expect there are supra-means such as District Regulation Policy or other policy forms that is more moderate as a basic to improve corporation works. Third finding shows there are 4 (four) District Regulation that nomenclature District Degree II City Government Surabaya based on UU RI Number 5 Year 1974, and 1 (one) DPRD Decision Surabaya City Number 42 Year 2000 still based on Law RI Number 22 Year 1999 that in not valid. It is expected the result of this research could give usefully recommendation such as action plan as a solution toward there are policy matter (policy problem) that is felt by PD Pasar Surya Management especially due to effectivity of contribution District Regulation/ Pasar Daerah fee, that is needed for improvement of PD Pasar Surya strategy management, in order to improve its resource.
PENGEMBANGAN MODEL HEDONIC SEBAGAI ALAT UNTUK MENENTUKAN NILAI JAMINAN TANAH UNTUK KREDIT BANK
Authors: Widi Oetomo Hening
Published: February 2017

Hedonic is a model for estimating the land value based on the identified factors that can influence the value of land. There are there (3) factors that influence the value of the land; i.e.; its structure, neighbourhood and location. The current study tries to establish a Hedonic Model that used to determine the land value as guarantee for bank credit. For structure factors, it uses 4 variables, they are the extent of total are, the front width, the direction and the index of the shape. The neighbourhood factors uses 2 variables; i.e.; the number of the sport facilities in radius of 1000 meters and the number of the hospitals in radius of 1250 meters. While the location factor uses 2 variables; i.e.; the nearest distance to the center of the city and the nearest distance to the main road. Statistical analysis used is regression analysis toward land lot sale value of the sample in 2005 as many as 2009 lots. The analysis result suggest that five variables are significant at the stage of α = 0,05, they are extent, shape index, the number of sport facilities in the radius of 1000 meters, hospital facilities in radius of 1250 meters and the distance to the main road. As a whole, this model is able to explain 59,6% of the land value, while the rest 40,4% is explained by other variables outside this model.
ANALISIS EKUITAS MEREK DARI KATEGORI PRODUK MINYAK GORENG BIMOLI PADA KELOMPOK USAHA INDOFOOD
Authors: Hadi Santoso Bambang
Published: February 2017

The Indofood Group and even all companies at the present time are facing tight competition. As a consequence of this condition, they must have abilities to build and to keep, as well as to increase the brand equity of their products they offered. There are four purposes of this research; firstly, to examine the influence of brand awareness to the brand equity of Bimoli brand at Indofood Group; secondly, to examine the influence of perceived quality to the brand equity of Bimoli brand at Indofood Group; thirdly, to examine the influence of brand association to the brand equity of Bimoli brand at Indofood Group; and fourthly, to examine the influence of brand awareness, perceived quality and brand association simultaneously to the brand equity of Bimoli brand at Indofood Group. The population of this research is consumers of fried oil of Bimoli who ever buy and consume fried oil of Bimoli brand in towns of Surabaya and Sidoarjo. Samples taken for conducting the research were samples who own population characteristics. Total number of consumer respondent as samples of this research was established at the amount of 130 respondents. Primary data collection for realizing this research was done by distributing questioners to all consumer respondents. It was noted that the sampling method was using non-probability sampling through convenience sampling technique. Technical analyis implemented in this research is statistical formula in this case multiple linear regression model. Through t-test, results of research have proved that brand awareness variable has no impact individually to the brand equity variable, and two variables of perceived quality and brand association have the impact individually to the brand equity variable, and through F-test, the three variables of brand awareness, perceived quality and brand association have the impact simultaneously to the brand equity variable.
ANALISA PENGARUH INVESTASI DAN GDP RIIL TERHADAP PEMAKAIAN KONSUMSI ENERGI LISTRIK
Authors: Wahyu Ermawati Dyah , Kaluge David
Published: February 2017

The objective of this research is to analyze the impact of real GDP (Gross Domestic Product) and investment on the consumption of electricity energy in the ASEAN countries (Malaysia, Phillippine and Indonesia).  From the result of the analysis, it is found that there are significant influences of the real GDP and investment on the consumption of the electricity energy.  Partially, real GDP and investment doesn’t have any significant influence on the consumption of electricity for Malaysia and Indonesia.  Estimation model show that an increasing trend of consumption of electricity, investment and real GDP.
PENERAPAN METODE PROBLEM BASED, EXPERIENCE DAN EXPERIENTIAL LEARNING UNTUK MENINGKATKAN HASIL BELAJAR MATA KULIAH KEWIRAUSAHAAN
Authors: Yulius Koesworo Yulius Koesworo , Anna Triwijayati Anna Triwijayati
Published: February 2017

Decreasing the motivation and learning outcome forwards entrepreneurship subject motivates the expertise and academician to create learning athmosphere of entrepreneurship condusively.This research is briefly stress to describe study activities of entrepreneurership learning in faculty of economic Widya Mandala Surabaya. The method implemented in this neglance are problem based method, experience and experiential learning. Also, identification of restriction in this method is conducted. Morover, students are subject and patner in this research. They are supported to participate actively in aims to increase learning outcome. Condusive learning athmosphere is a motivator of more variation of student activities. As a result, learning evaluation shows that student’s mark in odd semester 2003/4 is 3.310 in average standart deviation 0.3848, flowerer, student’s mark in odd semester 2004/5 is 3.359 in average with standart deviation 0.3189, respectively. Eventhough, studen’s mark in average after implementation of new method is better than before implementation, but the differences between mean marking is not significant.
ANALISIS PENGARUH TARIF STEVEDORING, CARGODORING, DAN RECEIVING/ DELIVERY TERHADAP VOLUME BONGKAR MUAT MAKANAN TERNAK
Authors: Budi Sasono Herman
Published: February 2017

The implementation of reloading activity is based on the rule which is exist and behaved according to each port’s condition, where the training and supervising are done and  consist of the government thoroughly, the reloading workers and the reloading company factor. In the reloading activity, any kind of problems and the consideration of reloading company expands large cost for reloading taxes which is consist of stevedoring, cargodoring, and receiving/ delivery, so it can decrease the export import volume. In addition to make efficiency, in reloading operation needs absolute plan, so it can make an effective work plan with an optimal result. Corporation between each person in the field or the person who take a hand in the administration will be influenced much from the reloading taxes problem. For the increasing reloading taxes to face the competition between company, international competition intervention, the economic condition which is unstable and the fast growing technology development are the external factors which make the company should find a new trick to functioned the human resources and the budget more effective and efficient. The aim of this research is to investigate the influence of stevedoring, cargodoring, and receiving/ delivery taxes toward pet feed reloading volume at Tanjung Perak Port, Surabaya in 1995 - 2004. The analysis which is used in this research are double linier regression. From this regression can be found Y = 203153,8 +16,128X1 – 484,036X2+ 224,570X3. Regression analysis also shows that all of the independent variable simultaneously have significant effect toward pet feed reloading volume at Tanjung Perak port Surabaya. Nevertheless, based on partial test, only stevedoring variable and cargodoring which have significant effect on reloading volume.
IMPLEMENTASI PERATURAN PEMERINTAH NOMOR 33 TAHUN 1998 TENTANG MODAL PENYERTAAN PADA KOPERASI WANITA “SETIA BHAKTI WANITA” SURABAYA
Authors: Arsyad Arsyad
Published: February 2017

The title of this study is the Governmental Regulation Implementation of Number 33 Year 1998 About Capital and Also Woman Co-Operation "Devoted of Bhakti Woman" Surabaya, with the problem formula, what will be Governmental Regulation Implementation of Number 33 year 1998 About Capital And Also At Woman Co-Operation "Devoted of Bhakti Woman" Surabaya and Factor of whether/what pushing and pursuing Governmental Regulation Implementation of Number 33 year 1998 About Capital And Also At Woman Co-Operation "Devoted of Bhakti Woman" Surabaya.As for target expected from this research, is to description and analysis carefully about Governmental Regulation Implementation of Number 33 year 1998 About Capital And Also At Woman Co-Operation "Devoted of Bhakti Woman" Surabaya and identify the factor of whether/what pushing and pursuing "Governmental Regulation Implementation of Number 33 year 1998 About Capital And Also At Woman Co-Operation "Devoted of Bhakti Woman" Surabaya.The following Usefulness, practically result of this research can give the practical reference to maker and policy executor in formulating and implementation of an policy which is with vision of economic democracy and theoretically this research can give the contribution theoretically for new theory development is which is possible found in researching into of a kind, and also in order to new theory. While for researcher of result of this research is expected can be useful in enriching knowledge and researcher knowledge at one blow can apply it in the world of reality.While its conclusion is its execution is Governmental Regulation Implementation of Number 33 year 1998 About Capital And Also At Woman Co-Operation " Devoted of Bhakti Woman" Surabaya walk not yet as according to expectation as formulated.Factor-Factor pushing Governmental Regulation Implementation of Number 33 year 1998 About Capital And Also At Woman Co-Operation "Devoted of Bhakti Woman" Surabaya is factor that is resource factor, factor of disposition and structure factor bureaucracy, while pursuing is communications factor.
THE PRACTICAL ACCOUNTING INFORMATION SYSTEM TO CONTROL AND TO MAINTAIN THE FUND EFFECTIVELY AT FOREIGN COMPANY (BASED ON A CASE STUDY)
Authors: Marettini Sera
Published: February 2017

The writer has observed how to maintain and to control cash effectively at one of foreign companies in Surabaya. It is applied for one of the companies which has a head office in the United States of America. The head office controls all financial things in Indonesia’s company due to the size of branch in Indonesia. The head office itself has many branches almost worldwide. There are some constraints to control the cash maintenance in this case; since a final controlling role will be performed by the head office and  an executor role will be performed by the branch, and both of them are separated for thousand miles away, no available on-line accounting system and the branch is not allowed to have a bank account by itself, the only similar thing is they utilize the same program for accounting system. The PCs used in the branch are stand-alone computers. Herewith the writer would like to share an applied system to minimize the mistakes and to smoothen the cash maintenance and control.
ANALISIS PENGARUH EKUITAS MEREK TERHADAP PERLUASAN MEREK DARI KATEGORI PRODUK MINYAK GORENG MEREK FILMA DI SURABAYA
Authors: Hadi Santoso Bambang
Published: February 2017

Focus of this research is analysis on the influence of brand equity upon brand extenssion. In this research, the brand equity was measured by dimensions (brand awareness, perceived quality and brand association). The analyzed variables in this research are classified into exogenous variables consisted of brand awareness, perceived quality and brand association variables, and endogenous variables comprised of brand equity and brand extension variables. Likert scale of 5 points was implemented for measuring variables in the research model. Samples of the research are consumer respondents, those are consumer respondents bought and consumed Filma brand fried oil product category in Surabayacity. There are 200 respondents of consumers have been taken for the purpose of conducting this research. Data obtained from the research are analyzed by applying the SPSS program of 11.0 verssion and the AMOS program of 4.01 verssion. The SPSS program was used for the purpose of conducting the preliminary tests (validity and reliability tests), mean while, the AMOS program was used for executing statistical technique analysis, namely Structural Equation Model (SEM). Test of pre-research has been conducted in order to know the validity of the measurement tools in functioning the measurement function and the reliability of the research data. The validity and reliability tests are based on the collected data received from the consumer respondents through distributing questionnaires addressed to 30 consumer respondents. From this research model, it is expected that the relation among variables in conjunction with observing reciprocal effects between brand equity and brand extension can be explained. Through SEM, the researcher can observe the fitness of the model with empirical data, and also the researcher knows the causal relation among the constructed or observed factors in the model. The results of this research indicated that (1) Brand awareness has no influence upon brand equity (hypothesis is rejected); (2) Perceived quality has influence upon brand equity (hypothesis is accepted); (3) Brand association has no influence upon brand equity (hypothesis is rejected); (4) Brand equity has influence upon brand extension (hypothesis is accepted); and (5) Brand extension has no influence upon brand equity (hypothesis is rejected).
MODEL DAN FORMULASI DANA ALOKASI UMUM NAGARI (DAUN) UNTUK MENGATASI KETIMPANGAN FISKAL NAGARI (STUDI KASUS DI KABUPATEN PADANG PARIAMAN SUMATERA BARAT)*
Authors: Adli Adli
Published: February 2017

This research uses the term Dana Alokasi Umum Nagari (Henceforth DAUN), general allocation fund for village as the replacement of the term village block grant. This research especially aims to solve tree major problems in DAUN policy, namely allocation, distribution, and the problem of priority DAUN program for the improvement of Nagari. This research uses case study approach that took place in Padang Pariaman West Sumatera.    There are two data categories used in this research. First the data about stakeholders perception. The data gained through questionnaire that include 22 respondents selected through purposive sampling. Second, the data about the characteristic of Nagari that explain about the need and ability of Nagari in managing its governance. This secondarily data was collected from documentary study of Nagari.By using analytic hierarchical process (AHP) in analyzing the data, this study found, first the proportional fund for regency and Nagari was 86 : 14. Second compared with its fiscal capability the fiscal need dimension showed 59% in the formulation of the DAUN. Third, the first priority DAUN program was the improvement of Nagari infrastructure, the last priority was the improvement of Nagari economic affairs.
PEMBERDAYAAN KOPERASI MELALUI VALUE CHAIN UNTUK MENCIPTAKAN KEUNGGULAN BERSAING
Authors: Mildawati Titik
Published: February 2017

The research issue  is to know whether value chain analysis can  be at cooperation to competitive advantage especially in Duta Niaga Cooperation in Jember or not. Value chain analysis can be  with choosing value added activity.  Linked Business Units are food supplier, rice milling unit, and transportation unit.The result shows that by choosy  are cooperation must buy field dry rice (gabah kering sawah/GKS) in cooperation warehouse especially in harvest, thine and must process being mill dry rice (gabah kering giling/GKG). Also cooperation must use outsourcing transportation service at application of milling contract.
PENGARUH TANGGUNG JAWAB DAN LOCUS OF CONTROL DALAM KEPUTUSAN INVESTASI POURING GOOD MONEY AFTER BAD
Authors: Handoko Jesica
Published: February 2017

Sometimes, a manager (agent) must make  difficult decisions like to decide whether to continue or to commit resources to a risky and highly uncertain project (to escalate it), or to abandon it, after a great deal of corporate investment, and possibly personal commitment and reputation, have already been used up. In agency theory perspectives, this decision could be done when there must be a condition of information asymmetry, and an incentive for manager to shirk. This study try to strenghten manager’s responsibility variable and to  explore locus of control variable in the relationship with pouring good money after bad investment decision. 95 undergraduate students participate in this study and not found significant results for the alternative hypotheses. It’s  suggested  that  undergraduate students weren’t ready for investment decision researchs, especially when dealing with risky projects, because of their lack of knowledge and experiences.
ANALISIS FAKTOR-FAKTOR PEMASARAN JASA TRANSPORT LAUT YANG DIPERTIMBANGKAN PENUMPANG DALAM MEMBUAT KEPUTUSAN MEMILIH JASA PENYEBERANGAN KAPAL CEPAT LINTAS SURABAYA BANJARMASIN
Authors: Widyawati Nurul
Published: February 2017

The objective of the study in PT Angkutan Sungai Danau dan Penyeberangan/ ASDP (Persero) is to examine passengers’ decision to choose sea transportation of Surabaya-Banjarmasin and to examine dominant factors of these. The population are passengers who used sea transportation of Surabaya-Banjarmasin, and the sample are 170 passengers. By using factors analysis in analysing the data, this study found 10 new factors. And by using multiple regression, this study found that 10 factors have influence in decision, and existence of agency are most influence in decision to choose sea transportation of Surabaya-Banjarmasin. R square value is 90,2%. It is mean that 90,2% of decision making influenced by factors in the model, remain 9,8% others.
PERSEPSI MAHASISWA TERHADAP KINERJA DOSEN BERDASARKAN PERBEDAAN GENDER PADA PROGRAM DIPLOMA TIGA STIESIA SURABAYA
Authors: Handayani Nur
Published: February 2017

This research is conducted in the purpose to prove an empirical evidence of the gender differences between male and female lecturers’perfomance in Program Diploma Tiga STIESIA Surabaya. Sample is taken by stratified random sampling, samples are 65 respondent measuring the performance of male lecturers and 70 respondent measuring the performance of female lecturers from 364 students in Program Diploma Tiga STIESIA Surabaya at academic sesion 2005/2006. The lecturer’s performance survey model developed by Green et.al (1998) was use for this research. The result of t-test proves that the performance between male and female lecturers in Program Diploma Tiga STIESIA Surabaya is not significant.
PENGARUH PROMOSI PENJUALAN TERHADAP REPURCHASE MELALUI TRIAL DENGAN MODERASI FEAR OF LOSING FACE PADA SOGO DEPARTMENT STORE SURABAYA
Authors: Usman Indrianawati , Adhitya Arnando Rizky
Published: February 2017

This paper examines the influence of sales promotion related to trial which is moderated by fear of losing face and influence of trial related to repurchase in Sogo Department Store Surabaya. The variables used in this reseach are sales promotion (X), fear of losing face (Z­1), trial (Z2), and repurchase (Y). The result indicates that the effect of sales promotion on trial is weak when fear of losing face is perceived.  In other words, perceived fear of losing face reduces customers’ sensitivity to the trial. The second result indicates that trial is related to repurchase.
ANALISIS STRUKTUR MODAL DAN NILAI PERUSAHAAN YANG DIUKUR DENGAN TOBINS’Q
Authors: Amanah Lailatul
Published: February 2017

The objective of this study is to analize whether the increasing leverage followed by increasing values of the firm, and examine differences stock return before and after laverage increase. This study develops Kusumawati’s reseach (2005) about optimal capital structure, that analize three stocks in knowing the changes of leverage and of value of the firm. Sample of this reseach are companies which increase leverage  without changing the number of stock.The result of this study shows that the increasing leverage followed by the increasing value of the firm. This is consistent with the previus study (Suranta and Mahfoedz, 2003). But the test of stock return differencies before and after the leverage increase does not show a significant result. This result is not consistent with The Masulis Study (1980). He found that a company which changes stocks to loan will increase its stock return up to 6,6%.
PENGARUH RELATIONSHIP MARKETING TERHADAP KEPUASAN NASABAH DAN LOYALITAS NASABAH BANK RAKYAT INDONESIA DI SULAWESI TENGGARA
Authors: Zaid Sudirman
Published: February 2017

This research is intended to test the effect of relationship marketing upon customer satisfaction and customer loyalty of the Bank Raykat Indonesia in Southeast Sulawesi. This research applies the explanatory type, namely a research conducted by giving an explanation on the symptoms produced by object of research.The samples of this research involve 200 saving deposits customer of Bank Rakyat Indonesia distributed based on purposive allocation of each Bank Rakyat Indonesia in Southeast Sulawesi. Then, they are analyzed by using SEM (structural equation modeling) by applying the program AMOS (analysis of moment structure) 4.01.The result of this research indicate that the relationship marketing have the positive and significant effect to the customer satisfaction and customer loyalty with the path coefficient each 0.556 and 0.501. And than, customer satisfaction have the positive and significant effect to the customer loyalty with the path coefficient 0.479. Beside that, the relationship marketing have the indirect effect to the customer loyalty, mediated customer satisfaction with the path coefficient 0.266.