bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS EVALUASI LULUSAN DAN PERSEPSI LINGKUNGAN TERHADAP MINAT MAHASISWA DENGAN PERSEPSI PRIBADI SEBAGAI VARIABEL MODERATING PADA PENDIDIKAN PROFESI AKUNTANSI
Authors: Khuzaini Khuzaini
Published: February 2017

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.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERMINTAAN TENAGA LISTRIK KONSUMEN SEKTOR KONSUMTIF PERUSAHAAN LISTRIK NEGARA
Authors: Assagaf Aminullah
Published: February 2017

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.
PERILAKU OPORTUNISTIK PEJABAT EKSEKUTIF DALAM PENYUSUNAN APBD (Bukti Empiris atas Penggunaan Penerimaan Sumber Daya Alam)
Authors: Riharjo Ikhsan Budi , Isnadi Isnadi
Published: February 2017

Budgeting bring important issues that affect the behavior that had an impact on the effectiveness of government organizations. Government financial management that are not in accordance with the rules is the opportunistic behavior of executive officers so that the push to make mistakes in determining budget allocations in the preparation of Anggaran Pendapatan dan Belanja Daerah (APBD). Purpose of this research is focused on opportunistic behavior of executives who push the influence of direct personnel expenditure, goods and services expenditure and capital expenditure against budget slack prosperity for the people that come from natural resource revenue in accordance with article 33 Undang-Undang Dasar Negara Republik Indonesia tahun 1945. This research is quantitative research using multiple linear regression analysis as well as moderating variables to obtain empirical evidence of research, the data used in the form of secondary data of Region Expense and Revenue Budget all  government  region in Indonesia in 2009, whereas samples in accordance with the requirements of the sampling method amounted to 31 government provence/regency/municipal. Results showed that the opportunistic behavior of the executive officials encourage an increase in personnel expenditure budget directly, goods-services-capital expenditure, which resulted in budget slack for the prosperity of the people that come from natural resource revenues
EXECUTIVE STOCK OPTION PLANS: UJI PENGELOLAAN LABA SELAMA VESTING PERIOD
Authors: Asyik Nur Fadjrih
Published: February 2017

This study examine earnings management behavior related to compensation in the form of stock options during implementation of the grant program (vesting period). The study also examine and identify the differences in behavior during the execution of stock options. Companies as a sample in this study is a company listed in the Indonesia Stock Exchange, which has adopted the Executive Stock Option Plan and restricted to the companies that publish financial statements as of December 31 for the year 2007 to 2009. Final sample of this research into as many as 21 sample companies and the number of observations are 63 observational studies. The result of testing H1 shows that the more stock options offered to employees, the managers more motivated to manage earnings down prior to offering stock options. The results are consistent with previous studies of the behavior of managers who expect the share price decline before the date of grant, so the manager to pay compensation for stock options with a relatively cheap price. The results of testing H2a and H2b show that the more stock options offered to employees, the managers more motivated to manage earnings upward after offering stock options. Results show that an early stage implementation of executive stock option plans, executives trend to behave increasing income until vesting period final.
CONSUMER COMPLAINT BEHAVIOR (CCB) PELANGGAN MINIMARKET DI JOMBANG
Authors: Rahayu Rahayu
Published: February 2017

The business development are getting very competitive especially in retail…….; the businessman must be responsive to the customers complaint and handle the unsatisfied service given. In this research, the categorized of cause of complaint are: the price labeling, the miscalculated by cashier, the services and products problems. Alternative of Cunsomer Complaint Behavior which is taken by the customers influenced by simple complaints and asking compensation to fix demographic factors or some situation of CCB is also influence by choosing complaints alternatives. Some alternatives action of CCB done by the customers with dissatisfactions are : complaining by phone, meeting cashiers directly  (the most popular alternative), meeting the retail employees, meeting the customer service representative, calling the retail company to obtain the procedure on how to complain, meeting the supervisor, complaining by mass media (radio, newspapers), using the mediation service by the consumers complaint service. Customers have many CCB hierarchies, however, the procedures and actions intensity are varies. The action intensity is the next step of hierarchy and the situational to the customers. The economics and psychological factor is the most basic consideration to differentiating steps of CCB which need for the customers doing complaint.
PENGARUH SERVICESCAPE DAN KUALITAS KOMUNIKASI KARYAWAN TERHADAP LOYALITAS NASABAH MELALUI KEPUASAN NASABAH BANK MANDIRI DI SURABAYA
Authors: Musriha Musriha
Published: February 2017

The purpose of this study was to examine direct and indirect effects of an integrated model of servicescape and personal communication quality upon customer loyalty, and considered customer satisfaction as intervening variable. This study used a causal design. The main data used in this study are primary data collected through the circulation of questionnaires to the respondents Mandiri bank customers in Surabaya. The sampling technique using purposive sampling method to determine the sample based on the consideration of researchers. Data Analysis used SEM (Structural Equation Modeling) analysis technique by program package AMOS 16. Based on the analysis it can be concluded that: the result of study supports the influence of servicescape to customer satisfaction, supports the influence of servicescape to customer loyalty, supports the influence of personal communication quality to customer satisfaction, supports the influence of personal communication quality to customer loyalty, supports the influence of customer satisfaction to customer loyalty, supports the influence of servicescape and personal communication quality to customer loyalty through customer satisfaction
DAYA PREDIKSI PAJAK, LABA DAN ARUS KAS TERHADAP PAJAK MASA DEPAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Authors: Hamzah Ardi
Published: February 2017

The objectives of this research are to examine prediction power of tax, earnings, and cash flow on future tax with firms size namely asset total and sales value as control variable. The samples of data are manufactur firm that listed in Indonesia Stock Exchange in period 2003 – 2008. Data total is 270 firm that fulfill requirement namely have not negative tax, earnings, and cash flow. The source of data is Indonesian Stock Exchange. Technic of data gathered is purposive sampling. Independent variables are taxt-1, earningst-1 and cash flowt-1, while control variables are firm size namely asset total dan sales value. Dependent variable is taxt. The analysis that use in this research is statistic descriptif and regression test. The result of this research indicate that partially earnings, cash flow, and firm size namely asset total and sales value have significantly effect on tax future, while tax have not significantly effect on future tax. For examining simultantly indicate that tax, earnings, cash flow, and firm size have significantly effect on future tax. The prediction power earnings on future tax better than cash flow and tax
KONSTRUKSI KEBIJAKAN ANGGARAN: AKSENTUASI DRAMA POLITIK DAN KEKUASAAN (STUDI KASUS KABUPATEN JEMBRANA BALI)
Authors: Syarifuddin Syarifuddin
Published: February 2017

The aims of this study, is to analyse how the political interaction, power and politics occurred in budget policy construction.  Specifically, the study aims at answering who become the actor behind budget policy, how they think, how they interact to dramatize the policy construct. Method of study employs extended dramaturgy reflecting the development of dramaturgy method proposed by Erving Goffman.  This method assumes that during interaction, people not only realize others, but also recognize themselves. Therefore, people not only interact with others, but they interact with themselves symbolically. This interaction is observed in Jembrana local government and society as a unit of analysis.The results of this study are: (1) the accounting man uses politic and power to identify social problem as the base to determine budget policy, (2) In analyzing the identification of education problem as social problem,  power must be demanded to reveal the fact because the problem cannot speak about itself,  (3)  the problem identified should be adjusted to the issue beyond the individual local environment and individual life coverage, and (4) the most prominent text with budget policy “constructive” view at Jembrana municipality corresponds with view on “justice” and “truth” along with “ngaya” symbolizing of “the freedom”. Ngaya pertains to an “altruistic” politic, meaning to serve the community and the government, to get better post-reincarnation life
MENINGKATKAN KINERJA PEMASARAN UMKM MELALUI PERAN LINGKUNGAN, INOVASI PRODUK DAN KREATIFITAS STRATEGI PEMASARAN
Authors: Sukarno Gendut
Published: February 2017

The role of the ability to adapt with the environment, superior creativity marketing strategy and product innovation are necessary in order to maximize the achievement of performance marketing.This research aims to study the concept of the Environmental Role, Creative Marketing Strategies, Product Innovation of Small and Medium Enterprise Performance Marketing (UKM) in managing its business, is expected to help the Department of Cooperatives and Micro Small and Medium Enterprise in Sidoarjo district adopted a policy about empowering UMKM. The sample in this study are UKM's producer of bag and suitcase in Kendensari, Tanggulangin-Sidoarjo as many as 100 people. The analysis technique used is the Structural Equation Model (SEM). Results found that  the environment has no significant effect on product innovation but the environment has a significant positive effect on creative marketing strategies, while creative marketing strategy has no significant  effect on the performance of marketing and product innovation has a significant positive effect on marketing performance.
PENGARUH KEWAJARAN HARGA, CITRA PERUSAHAAN TERHADAP KEPUASAN DAN LOYALITAS PENGGUNA PENERBANGAN DOMESTIK GIA DI DENPASAR
Authors: Rahyuda I Ketut , Atmaja Ni Putu Cempaka Dharmadewi
Published: February 2017

Competition of airline industry in Indonesia is not only due to globalization, but more because customers are increasingly savvy, price conscious and demanding. Garuda Indonesia as the first airline in Indonesia felt the impact of competitive domestic flight services in Indonesia. Currently the market share of Garuda Indonesia for domestic flights in Indonesia get second rank after the Lion Air who earned a market share of 30 percent. Decline in market share caused by the decline in customer satisfaction on Garuda Indonesia that caused by poor corporate image and price unfairness. Of course this is a lesson for Garuda Indonesia to increase customer satisfaction and loyalty through price fairness and corporate image. This study aims to determine the effect of price fairness and corporate image on customer satisfaction and customer loyalty of Garuda Indonesia's customer in Denpasar (Studies on Garuda Indonesia domestic flight services' customers in Denpasar). The population of this study was all Garuda Indonesia domestic flight passengers, while the sample in this study was 140 respondents using purposive sampling technique for sample determination. To answer the research problem and research hypothesis testing the analytical techniques used Structural Equation Modelling (SEM) using AMOS aid 16. The results showed that 1) the price fairness does not affect customer satisfaction, 2) Corporate image affects customer satisfaction, 3) customer satisfaction affects loyalty, 4) the prices fairness has no effect on customer loyalty, 5) corporate image does not affect  on customer loyalty and 6) overall, customer satisfaction is the only construct that can affect customer loyalty
IMAGE DAERAH TUJUAN WISATA: SUATU TINJAUAN DARI PERSPEKTIF WISATAWAN NUSANTARA
Authors: Martaleni Martaleni
Published: February 2017

Companies increasingly turn to the marketing based on the consumers’ image and emotions in order to win mind share and heart share. The management of a tourist destination image is an important factor in achieving success in business tourism. This study aimed to examine the effect of  service quality value towards the image, either directly or indirectly through tourist satisfaction as a moderating variable. Data obtained from the domestic tourists who visited tourist destination in Great Malang were analyzed by the method of Partial Least Square (PLS). The findings of this study explains that there are direct and indirect positive influence between the service quality value and the measurement of tourist object attraction, supporting means, empathy and feeling towards tourists’ image. Likewise there is a positive influence between satisfaction and tourist image.This study can help marketers (government agencies, private sectors in Great Malang), to better understand the contribution of the image of an increasing number of tourists. Thus marketers will be more careful in designing the right marketing strategy to make tourists  more loyal
MERANGKAI KONSEP HARGA JUAL BERBASIS NILAI KEADILAN DALAM ISLAM
Authors: Alimuddin Alimuddin
Published: February 2017

This paper aims to explore and discuss the justice value in Islam in order to formulate price concept based on justice value in Islam. The second aim is to find out the benefits of the price concept for mashlahah of mankind. The analytical method employed in this paper is a critical-intuitive thinking based on Islamic epistemological framework, that is the bayani method, burhani method and irfani method. The bayani mothod is a textual presentation from text, event or phenomenon while the burhani mothod is based on logic to understand events and phenomena or to interpret the text contextually. While irfani mothod places greater reliance on intuition to achieve scientific knowledge. The three methods are applied integratedly in this paper. The study was conducted on the owners and management YDT in Bandung. The results showed, the price concept based on justice value according to bayani method is cost-plus profane basic needs and according to burhani  method is cost-plus basic needs as well as according to irfani method is cost-plus basic needs and environment. In general, the price concept based on justice value in Islam is cost-plus pricing, which is a concept that considers pricing benefit for mashlahah of mankind in determining the amount of margin through a balance between the needs of traders with the basic needs of the buyer's purchasing power and the need to preserve and maintain harmonization of the relationship with the environment. Determination of the price would reduce the economic disparities in society, creating a more harmonious life, and enhance the dignity of mankind
BUDGETARY PARTICIPATION AND STRETCH TARGETS: PROCEDURAL FAIRNESS IN A STRETCH BUDGET CONDITION
Authors: Nahartyo Ertambang
Published: February 2017

Budgeting carries behavioral problems that can have important effects on the effectiveness of an organization. Budgetary participation generally refers to the extent to which subordinates participate in preparing the budget and influence the budget goals. The purpose of this research is to investigate whether control (economic) components of procedural justice provide a significant contribution in explaining the relation between budgetary participation and budget commitment in a stretch budget condition.  College students perform a task involving basic budgeting decisions.  Their main job is to decode symbols as many as possible in a work session under different conditions. Manipulations of voice, choice, and budget type are randomly assigned to the participants. Two dependent variables, procedural justice judgments and budget commitment are measured. The results show that voice and choice combine to influence procedural justice judgments.  In a stretch budget condition, procedural justice has a mediating effect in the relations between voice and choice and budget commitment.  Moreover, the study finds that in the stretch budget condition, voice and choice have negative relations with budget commitment, suggesting that budgetary participation creates a behavioral problem.
RELEVANSI NILAI INFORMASI AKUNTANSI DAN MANFAATNYA BAGI INVESTOR
Authors: Puspitaningtyas Zarah
Published: February 2017

The concept of value relevance of accounting information and the concept of decision usefulness of accounting information are interrelated. The value relevance of accounting information emphasizes on how accounting information has a value relevant for market participants (investors). Whereas, the concept of decision usefulness of accounting information emphasizes on how financial statements can be more useful? How investors react to the announcement of accounting information. These reactions will prove that the content of accounting information is a very important issue in investment decision-making. So it can be said that accounting information was useful for investors. Analysis of this study used a qualitative approach, we used semi–structured interview method for collecting data. Informant was a security analyst who provides advocacy to investors who make stock investment in real estate and property companies listed on IDX. Selection of informants using snowball technique.The results indicate that accounting information gives meaning usefulness for investors. Therefore, this study’s findings add strength of the concept of value relevance of accounting information and the usefulness of accounting information for market participants (investors).
PEMBERDAYAAN KERJA PROFESIONAL SEBAGAI MEDIASI DUKUNGAN ORGANISASI DAN PERTUKARAN PEMIMPIN-ANGGOTA (LMX) TERHADAP KOMITMEN ORGANISASIONAL
Authors: Suhermin Suhermin
Published: February 2017

The purpose of this study to examine and analyze the influence of organizational support and leader-member exchange (LMX) on work empowerment and its impact on improving organizational commitment Functional Medical Staff of Government General Hospital in Jakarta. The research was conducted using quantitative approach that forms the causal relationship between variables. There are 2 General Government Hospital and 2 Centre for Local Government General Hospital, Medical Staff by Functional analysis unit (SMF). The number of samples used in this study amounted to 92 SMF with census sampling technique. The data analysis techniques are used in this study are grouped into two, namely descriptive statistics analysis techniques and inferential statistical analysis techniques by using PLS (Partial Least Square). This study found that high support for the organization (Perceived Organizational Support) and leader-member exchange quality (Leader Member Exchange) is high, can provide an increase in job empowerment Functional Medical Professional Staff (SMF) General Hospital Central and Local Government in Jakarta which ultimately impact on increasing the organizational commitment. High perceived organizational support by SMF unable to increase organizational commitment directly. However, the application of SMF in a professional job empowerment was found to improve organizational commitment.
MANAJEMEN RISIKO BERBASIS SPIRITUAL ISLAM
Authors: Indrawati Nur Khusniyah , Salim Ubud , Hadiwidjojo Djumilah , Syam Nur
Published: February 2017

This study aims to explore and understand: (1) Kyai  (Islamic boarding school leader) and business manager perception to risk management, and (2) implementation Islamic values in business and risk management, (3) Kyai and business manager perception to corporate value creation, and ( 4) distribution of firm value to stakeholders. Research setting is business at Sunan Drajat boarding school, Lamongan. This study uses postpositivist, theology, and intuitive approach. The study design was an interpretative case study using "single case" type. The analysis method of this study is the Interactive Model from Miles and Huberman. The results showed that: (1) Risk management is process to eliminate the risk with strong intention as essence that underlying the risk management practices and the presence of spiritual power, a khusnuzhzhan (good perception) to Allah SWT, based on maslahah (goodness) that come down to falah, (2) The implementation of Islamic values into business activity framework has been proven the business growing rapidly. Even at the end, the Islam value 'an taraadhin minkum become central value which evolved into the corporate culture. Islamic values related to risk management demonstrate the existence of a true entrepreneurial spirit for entire management. (3) The firm  value that created from risk management practices indicate the aspects of material/economic and immaterial. The application has been able to provide welfare and happiness for body and soul of all stakeholders, (4) Then, the firm value was distributed to all stakeholders, both for the human and nature benefit as a manifestation of maslahah (goodness) that become the objectives of business establishment.
FIRM’S UNETHICAL BEHAVIOR IN INDONESIA: A PRELIMINARY STUDY USING NEGATIVE CASE ANALYSIS
Authors: Hendarto Kresno Agus , Ariani Iva
Published: February 2017

Di Indonesia saat ini, media, baik cetak dan elektronik memberi perhatian pada tanggung jawab social perusahaan dan tata kelola perusahaan yang lebih dari sebelumnya. Meskipun demikian, realitas bisnis sangat berbeda dari citra yang disampaikan di media. Penelitian ini bertujuan untuk mengidentifikasi perilaku tidak etis perusahaan-perusahaan di Indonesia yang diberitakan di media dan mengklasifikasikannya agar dapat diukur secara kualitatif. Berita tentang tanggung jawab social perusahaan dari Januari 2005 hingga Desember 2007 dikumpulkan dan dianalisis dengan analisis isi kualitatif menggunakan analisis kasus negatif. Analisis kasus negatif adalah suatu analisis yang melihat sesuatu dari kebalikannya. Analisis kasus negatif digunakan karena adanya relativisme etis (keyakinan etis yang berbeda antara masyarakat satu dengan masyarakat lainnya, bahkan antara orang satu dengan orang lain). Hasil analisis menunjukkan bahwa ada beberapa perilaku tidak etis dari perusahaan-perusahaan. Perilaku tidak etis ini dapat diklasifikasikan kedalam perilaku tidak etis kepada perusahaan itu sendiri (internal), dan perilaku tidak etis kepada negara dan masyarakat umum (eksternal).
PENGARUH PERSEPSI KETIDAKPASTIAN LINGKUNGAN TERHADAP ORIENTASI EFISIENSI, PENDELEGASIAN WEWENANG, PENGENDALIAN AKUNTANSI DAN KINERJA MANAJER
Authors: Abdullah Muntu , Laksmana Arsono
Published: February 2017

The aim of this study is to empirically test the influence of the perceived environmental uncertainty on the efficiency orientation, delegation of authority, accounting controls and manager performance of the airlines corporations of scheduled domestic passengers in Indonesia. The present research is an explanatory research because the focus is to find out causal relationship between the exogenous and endogenous variables. Data were collected using the survey through questionnaires, which were sent directly by post. To speed up data collection, each district manager was contacted by the district office telephone. The data were also obtained from the airline magazine from district offices of each company in Surabaya. The research results have showed that there is a significant positive relationship between exogenous variables of the perceived environmental uncertainty on the endogenous variables of the efficiency orientation. There is no significant relationship between the perceived environmental uncertainty and the delegation of authority. There is no significant relationship between the perceived environmental uncertainty and suitability of accounting controls. There is a significant positive relationship between delegation of authority and manager performance. There is a significant and positive relationship between the suitability of accounting controls and manager performance. Efficiency orientation can act as variable that mediates relationship between the perceived environmental uncertainty and the delegation of authority and suitability of accounting control. The findings of this study are expected to contribute to the development of contingency theory in management accounting perticularly in the manager behavior in using management accounting information.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KINERJA PEGAWAI KPPBC TIPE MADYA PABEAN TANJUNG PERAK SURABAYA
Authors: Yunus Eddy
Published: February 2017

This research aims to analyze the extent to which communication skills, teamwork, leadership and disconnection opinion affect employee performance of KPPBC Customs Office Middle Type Tanjung Perak Surabaya. The total population is 334 people who are employees KPBBC Customs Office Middle Type Tanjung Perak Surabaya. The Object of this study is 25% of the population that is as much as 83 respondents. The analyzes were performed using multiple linear regression analysis were used to prove the effect of independent variable (X) to the bound variable (Y). The result of this research is, employee communication skills is an obstacle to the success of a work group or team work. Communications will generate positive synergy within the group. Good communication will be created through an organized effort by a leader who can mobilize, align, leading the group, and have the ability to explain the ideas that can be accepted by others. Good decision is a decision resulting from a thorough analysis of a problem, and decisions affect employee performance improvement.
PENGARUH BUDAYA ORGANISASI, KOMITMEN ORGANISASI, DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA DAN KINERJA KARYAWAN
Authors: Arifin Noor Zainul
Published: February 2017

This research aims to test and prove the influence of organizational culture, organizational commitment, and motivation of work towards job satisfaction and performance of employees of PT Indofood Sukses Makmur Tbk Kalimantan. The population in this study were employees of PT Indofood Sukses Makmur Tbk Kalimantan some 392 employees originating from the manufacturing, human resources development, marketing, and accounting. Using the formula, the respondent elected slovin as samples of 50.5% of the number of 198 employees originating from the manufacturing of 155 employees, human resources a number of 19 employees, marketing a number of 14 employees, and accounting of 10 employees. Based on the results of data analysis using Structural Equation Modeling (SEM) through AMOS 16.0, the results showed the 7 proposed hypotheses, there is a significant hypothesis 6 or received and there is a rejected hypothesis 1. As for the hypothesis is a hypothesis accepted: 1. Organizational culture affect significantly to job satisfaction of employees. Hypothesis 2. Organizational commitment affect significantly to job satisfaction of employees, the hypothesis 3. Influential work motivation significantly to job satisfaction of employees, hypothesis 4. Organizational culture affect significantly the performance of employees, the hypothesis 6. Significant impact on the motivation of working performance of employees, and hypotheses 7. Job satisfaction influence significantly the performance of the employees of PT Indofood Sukses Makmur Tbk Kalimantan. The hypothesis was rejected while the 1 is the hypothesis that 5 has no effect on the Organization's commitment to the performance of the employees of PT Indofood Sukses Makmur Tbk Kalimantan
DETERMINAN STRUKTUR MODAL BANK
Authors: Sari Nurshadrina Kartika , Fadah Isti , Sukarno Hari
Published: February 2017

Banks are financial institutions how have an important part for the economy of a country. The bank’s main purposes are to collected funds from the public and distributed it back to them in credit loans. The biggest of public trusted to the bank, will make the bigger bank’s liabilities to their funds. This research examines determinants of bank capital structure, including profitability, liquidity, business risk, dividend, management ownership, institutional ownership and bank’s age. The samples in this research are 70 banks in Indonesian period 2006 until 2011, where analyzed with multiple linier regression test with dummy variable to know which of the seven variables are the determinans of the bank capital structures that use DER (Debt to Equity Ratio) to measure it. The result of this research find that determinants of bank capital structures is liquidity, institutional ownership and bank’s age, but profitability, business risk, dividend and management ownership are not the determinants of bank capital structures period 2006 until 2011.
PERAN DANA ZAKAT DALAM MENGURANGI KETIMPANGAN PENDAPATAN DAN KEMISKINAN
Authors: Rini Nova , Huda Nurul , Mardoni Yosi , Putra Purnama
Published: February 2017

This research attempts to examine the role of zakat in reducing income inequality and poverty, by taking a case study in Bogor. Two zakat institutions, Baytul Maal Bogor and Baytul Ikhtiar have been selected. A number of well-known inequality and poverty measures have utilized including Lorenz Curve, Gini coefficient, Atkinson index, headcount ratio, poverty gap index, income gap index, sen index and FGT index. After analyzing 200 household as the respondent, this study found zakat has increased monthly income of the household 11,48%. In general, the presence of zakat helps lower the income inequality an average of 0,3% points. The findings suggest that the presence of zakat has make better the income loss of the respondent  an average of 25,7% points. The existence of zakat is able to decrease the poverty incidence an average of 44% points. The gap of poverty can be reduced as the poverty gap show can be reductions of 27%. The depth of poverty can be reduced as the income gap show the reductions 18,8% points. Similarly, the severty of poverty can also be lower as evidenced from 18% points increase in the Sen index and 10% points increase in the FGT index.
DAMPAK MANAJEMEN LABA TERHADAP PERENCANAAN PAJAK DAN PERSISTENSI LABA
Authors: Syanthi Nila Trisna Trisna , Sudarma Made , Saraswati Erwin
Published: February 2017

This study aims to examine the effect of earnings management on tax planning and earnings persistence using firm size as a control variable. The analytical method used is panel data regression using secondary data from the Indonesia Stock Exchange. The sample consists of 40 manufacturing firms in period of 2006-2010. The test results found that both real earnings management and accrual earnings management increase earnings persistence, while tax planning does not affect earnings persistence. Firms do real earnings management through the manipulation of sales and reduction of discretionary expenses to influence earnings persistence, while overproduction does not affect earnings persistence. In addition, the firms do not perform earnings management in tax planning. The firms that perform earnings management would have more persistent earnings than firms that do not perform earnings management. The larger the firm size, the more persistent the earnings. This study supports the agency theory which explains that earnings management is done by signaling motivation.
QUALITY OF LIFE AND PLACE ATTACHMENTS RELATIONSHIPS TO DESTINATION COMPETITIVE STRATEGIES
Authors: Roostika Ratna
Published: February 2017

Semua daerah atau lokasi saat ini bersaing tidak hanya memperebutkan jumlah turis namun juga sumber daya yang langka seperti investasi, perusahaan, event penting warga dengan talenta, dan lain-lain. Pariwisata dianggap sebagai sektor yang mampu menawarkan peluang untuk menarik investasi dan memiliki efek pengembangan di sektor lain. Dengan fokus meneliti di sektor pariwisata, studi ini bertujuan untuk menguji pengaruh dari kualitas hidup dan rasa keterikatan dengan lokasi tinggal terhadap dukungan warga akan strategi bersaing destinasi wisata. Dua hipotesa hubungan langsung diajukan yaitu antara kualitas hidup – dukungan terhadap strategi bersaing dan rasa keterikatan - dukungan terhadap strategi bersaing. Satu hipotesis hubungan tidak langsung adalah antara kualitas hidup – rasa keterikatan – dukungan terhadap strategi bersaing. Dengan mengukur persepsi warga, studi ini menyebarkan kuesioner di 14 kecamatan di kota Yogyakarta dan mendapatkan 164 data valid. Metode purposive sampling digunakan dimana responden harus merupakan warga kota Yogyakarta. Partial Least Squares (PLS) sebagai alat uji statistik digunakan untuk menguji hipotesa dan hasilnya adalah: Kualitas hidup dan rasa keterikatan secara langsung mempengaruhi dukungan warga terhadap strategi bersaing destinasi wisata. Keterikatan tempat merupakan variable mediasi penting antara kualitas hidup dan strategi bersaing destinasi. Pemerintah, pelaku pariwisata dan pemasar perlu mempertimbangkan pentingnya aspek kualitas hidup dan rasa keterikatan masyarakat apabila ingin mendapatkan dukungan warga saat akanmeluncurkan kebijakan strategis pengembangan pariwisata
PENGARUH SUPERVISI DAN KEPUASAN KERJA TERHADAP TINDAKAN YANG MENURUNKAN KUALITAS AUDIT
Authors: Kurnia Kurnia , Sule Ernie Tisnawati
Published: February 2017

This study examines the effect of supervision and job satisfaction on reduced audit quality. Based on the literature review, this study hypothesize that supervision and job satisfaction have an effect on reduced audit quality. This study uses data from auditors of audit firms listing in Bapepam-Lembaga Keuangan (LK). Data was collected through questionnaires. The respondents of this research are junior auditors, senior, supervisor, and manager. Data were analyzed using multiple regression analysis for testing hypothesis. The results show that supervision and job satisfaction have a negatively effect on reduced audit quality. Spesifically, this study indicates that auditors who have perceived that supervision isn’t effective are more likely to commit reduced audit quality. The results also indicate that auditors who their job satisfaction is lower tend to engage in reduced audit quality. Based on these results, to improve the quality of audit, quality control system in KAP should ensure that the supervision procedures have been implemented as appropriate, as well as ensuring that all work has been supervised by his superior auditor. Based on the results of this study also suggested that KAP improve conditions that can cause job dissatisfaction.
MENDETEKSI KEBANGKRUTAN SECARA DINI PERSPEKTIF EKONOMI ISLAM
Authors: Fauzia Ika Yunia
Published: February 2017

Early bankruptcy detection can be carried out well when an entrepreneur implements integrity and competence in managerial systems, accounting reporting systems, capital structure usage system and business security system from fraud. Related to bankruptcy, Islamic economics recognized iflas (bankruptcy) and muflis  (bankrupt entity). A law subject to a muflis is known as al-Hajr. This is a qualitative research with linear snowball method used as data collection technique. 10 of entrepreneurs who went bankrupt were interviewed. The interview rolled like a snowball for  one by one informant was interviewed persuasively to gain important information on their causes of bankruptcy. Results of this study explained that the majority of the bankruptcy was caused by the use of capital structure that did not conform qualifications, followed by the lack of proper accounting reporting, poor management systems, lack of professionalism and fraudulence from internal and external aspects.
ANALISIS MOTIVASI DAN EKSPEKTASI MAHASISWA DALAM MENEMPUH PENDIDIKAN TINGGI AKUNTANSI
Authors: Nurniah Nurniah
Published: February 2017

This study aims to compare the most dominant motivation factor encourage students pursue accounting higher education at polytechnic and university, and to compare the most dominant expectation factor held by students in doing accounting higher education at polytechnic and university. Research sample are taken purposively, those are the first year accounting students in  Diploma Four Program at four State Polytechnics and Strata One Program at four State Universities. Research data is qualitative from primary source that is collected by questionnaire and measured using Likert Scale. Analytical method is descriptive quantitative. The study results shows that:(1) Self development is the most dominant motivation factor encourage students pursue accounting higher education at universities, followed by career focus and social norm. Meanwhile, career focus is the dominant motivation factor encourage students pursue accounting higher education at polytechnics, followed by self development and social norm, and (2) Academic confidence is the most dominant expectation factor held by students in doing accounting higher education at polytechnic as well as university, followed by intellectual growth and social opportunity.
KEPATUHAN PAJAK DALAM PERSPEKTIF NEO ASHABIYAH
Authors: Fidiana Fidiana
Published: February 2017

The aim of this study is to analyze tax compliance behavior through “neo ashabiyah” perpective. The core of ashabiyah originally were a kind of bond of kinship, tribal ties, ethnic solidarity or social cohesion. Neo ashabiyah is developed since we founded that there were uncompliance behavior in fulfill tax obligation among taxpayers in the world. By neo ashabiyah, this study would explained how social cohesion mechanism take a look at efforts to avoid tax as collective consciousness that unified and tied exceeding their ethnic, interfaith, cultural, and country barriers. The merge of these awareness is twisted in a global consciousness that characterized by no country is free from the problem of tax compliance. These avoiding consciousness is connected as well as communicate at non-rational traffic domain (known as sub conscious in the modern perspectives) that permeate their cultural, ethnic, and country. This means that the voluntary tax compliance can never be achieved by any means because the consciousness occupies in the field of irrational consciousness. Tax compliance, if it is reached is forced compliance and not voluntary compliance
Structural Transformation of Economy in Special Region OF Yogyakarta
Authors: Feriyanto Nur
Published: February 2017

The first aim of this study was to determine the relationship between the growth rate of GRDP and the growth rate of sectors’ labor absorption in Special Region of Yogyakarta. The second objective was using the Esteban Marquillas’ Shift-Share analysis to prove whether there has been a structural transformation of the economy in Special Region of Yogyakarta during 2009-2014. The third aim was to determine the impact of economic sectors’ growth in Indonesia on the growth of aggregate GRDP in Special Region of Yogyakarta.  Results of this study were: (1) There were three conditions used to observe the relationship between the growth rate of GRDP and the growth rate of labor absorption in Special Region of Yogyakarta namely anomalous; regressive; and progressive. (2) The use of Esteban Marquillas’ Shift-Share analysis showed that in the area of Special Region of Yogyakarta there had been a shift in the economic structure from the primary sector to the secondary and tertiary sectors. (3) The economic sectors’ growth in Indonesia could lead to the growth of aggregate GRDP in Special Region of Yogyakarta as much as 539.53 billion IDR. Suggestions offered by this research are as follows: (1) policy making by the government related to development has to pay attention to the relationship between economic growth and unemployment rate. (2) Government has to address the economic transformation from primary to tertiary sectors; especially for development planning; and (3) government needs to focus on economic development for the dominant sectors of economy in DIY province.
DETERMINAN PERILAKU NASABAH PENGGUNA MOBILE BANKING: MODEL DECOMPOSED THEORY OF PLANNED BEHAVIOR
Authors: Pratiwi Eva Fauzia Dian , Subekti Imam , Fuad Aulia Fuad
Published: February 2017

This study is aimed to analyze variables in Decomposed Theory of Planned Behavior. The study is also examining whether behavior control perception variable affecting mobile banking service usage indirectly through intention to use it as medium variable. The sample of this study is customers who use mobile banking service in Surabaya. The result show that perception construct of feasible usage and compatibility not affecting the behavior of the mobile banking service users. Behavior construct also does not affect the intention to use, behavior control perception does not affect the behavior of mobile banking service usage. In the other hand, feasibility perception and risk perception affecting the behavior for the use of mobile banking service. Interpersonal and social norms affect the subjective norms. Self-confidence and facility condition affect the behavior control perception. Behavior, subjective norms and behavior control perception affect the intention in using mobile banking service, test result recently show that intention affect the behavior in using mobile banking service. Implication of this study is relevant for bank management and mobile banking analysis service to reconsider factors of usage, compatibility, behavior and behavior control perception in applying and developing mobile banking system.
MEDIASI NILAI PELANGGAN DAN KEPERCAYAAN MEREK PADA PENGARUH KEPRIBADIAN MEREK TERHADAP LOYALITAS
Authors: Zuhroh Siti
Published: February 2017

Consumer purchasing decisions are based not only on product attributes such as price, design, and product function but also on the feeling or emotion when using the product so that it will be closed between the brand and consumers who will be able to maintain long-term relationships. This research aims to develop a relationship between the brand personality, as well as putting customer value and brand trust be mediating variables. The population in this study were students Blackberry smartphone users in Malang City. The total sample of 307. The data were collected by accidental sampling techniques and processed using GSCA analysis. The results showed that the effect of Brand Personality is not positive significant  on Brand Loyalty but positive significant effect on Brand Loyalty mediated by Customer Value and Brand Trust. The implications of this study is giving information for the Marketing Manager to develop a marketing strategy to build brand loyalty based on the Psychological aspects.
PENGARUH PERUBAHAN STATUS, EMPLOYEE ENGAGEMENT, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS PELAPORAN KEUANGAN
Authors: Yuniatin Nani Yuheti , Azam Achsani Noer , Sasongko Hendro
Published: February 2017

This study aimed to examine the effect of changes in status, employee engagement, and the utilization of information technology on the quality of financial reporting. Analysis of variance (ANOVA) was used to examine changes in the status of Bogor Agricultural University. Moreover we employ a multiple regression analysis to examine the effect of employee engagement and information technology in performance financial of report.  In addition, Ultrecht Work Engagement Scale (UWES) was used to examine the financial human resource mapping. The results of ANOVA test showed that there was no significant difference of the financial management of Bogor Agricultural University before and after the implementation of Public Service Board (BLU). Furthermore, multiple linear regression test results showed that the factors that affect the performance of financial reports are employee engagement and use of information technology. However, it is found that the factor that really affects the performace of financial reports is the use of information technology. Finally, the test results of the mapping showed that employee engagement of human resources staff of Bogor Agricultural University are in medium position indicating that it needs to be maintained and improved.
MENINJAU KEMBALI SEBERAPA PENTING TARGET INFLASI BANK INDONESIA DALAM MENGONTROL LAJU INFLASI
Authors: Hakim Rachman
Published: February 2017

Inflation is a crucial issue for a development country such as Indonesia. To solve the problem of inflation, Bank Indonesia as the monetary policy actors trying to adopt inflation targeting system. Every year Bank Indonesia announced its inflation target with the goal of keeping actual inflation will also lead there. However, the results obtained are less appropriate expectations for Bank Indonesia's inflation target is often off the mark. It is interesting to discuss the actual extent of the inflation target can affect the rate of inflation. Many disagreements related to it. This study wanted to reveal how the influence of the inflation target to actual inflation rate, especially in Indonesia. The method used is multiple linear regression. In addition to the inflation target, there are other variables to be studied its effect on the rate of actual inflation, ie inflation earlier period, inflation expectations and the Gross Domestic Product (GDP). The results showed that previous periods of inflation, inflation expectations and GDP significantly influence the rate of inflation. In contrast, Bank Indonesia's inflation target does not significantly influence the rate of inflation in Indonesia. This can happen due to the lack of credibility of Bank Indonesia in front of Indonesian, especially in the application of inflation targeting.