bluuebunny/crossref_metadata_2025 huggingface dataset:
Formation of Readiness for Motherhood Among University Students: Criteria and Diagnostic Base of the Study
Authors:   Lugansk State Pedagogical University, Yuliya G. Tkacheva
Published: June 2021

The topicality of the article is substantiated by the significant demographic problems, which are the consequence of the transformation in traditional stereotypes of women’s reproductive behavior, the change in models of family relations, and the decline of the maternity value in the society. This determines the problem of forming readiness for motherhood in young women. The author points out that the problem of forming readiness for motherhood is not sufficiently developed from the pedagogical point of view, which contradicts to the historically established national traditions of educative teaching of motherhood in the family and in the education system. Special emphasis is placed on the reduction of readiness to become a mother among women who receive professional education and realize themselves in the profession. The potential of the educational process of the university in solving the problem of forming the readiness of female students for motherhood is indicated. The author’s understanding of the essence and structure of readiness for motherhood as a complex psychological and pedagogical phenomenon is proposed. A set of criteria and indicators of female students’ readiness for motherhood has been developed, taking into account its formation in the conditions of the university educational process. The selection of diagnostic methods is made, which allow identifying the formation of all aspects of the readiness of university students for motherhood. The studied phenomenon is characterized by the author at the high, sufficient, medium and low levels of its formation. The developed criteria and diagnostic base can be considered as the foundation for conducting the ascertaining stage of the pedagogical experiment, analysis of the reasons that negatively affect the unfinished level of formation of readiness for motherhood in female students, and determining the pedagogical conditions for the effective formation of the studied phenomenon in the educational process of the university. Keywords: motherhood, readiness for motherhood, educational training, educational process of the university, criteria and diagnostic basis for the study of the university students’ readiness for motherhood
Stereotypes of the Upbringing Value: Refraction Depending on the Real Needs of Modern Children
Authors:   Herzen State Pedagogical University of Russia, Rimma I. Yafizova , Lidia K. Nichiporenko ,   Herzen State Pedagogical University of Russia
Published: June 2021

The article highlights the study of the problem of the formation of value orientations of education in the educational process. The authors tried to determine the modern values of upbringing and to reveal the teacher’s readiness to refract the existing stereotypes of upbringing values to the real needs of a modern child. The article reveals the results of sociological and pedagogical research, which allows the authors to correlate the real needs, demands of modern children, the specifics of the existing subculture and what significant adults are oriented towards, who determine the content, approaches in the upbringing and education of children. The results of studying the ideas and requests of not only children, but also parents and teachers are highlighted.The research methodology is based on the key ideas of the competence-based and subjective approach. The main methods of studying the stated problems are: analysis, interpretation and systematization of theoretical and experimental data. The analysis of the studied patterns was carried out from the standpoint of interdisciplinarity, pedagogical and social phenomena were considered as holistic, which made it possible to develop an approach to methodological support of teachers in the organization of significant and valuable educational events for preschoolers. In the context of the research, labour actions are identified that are most characteristic of teachers in the implementation of the event-based approach. The potential of labor actions that are not included in the repertoire of specialists has been studied, the motivation for this has been determined. The obtained results of the study made it possible to identify and describe the options for relevant technological tracks in educational approaches, to determine the specifics of the organization of educational events in a preschool institution, to draw practical conclusions that allow us to design subsequent directions for study. Keywords: upbringing stereotypes, upbringing values, value attitude, children’s subculture, children’s needs
The Experience of Integration and Prospects for the Pedagogical Cluster Development in the System of Secondary Specialized and Higher Education of Students in the Specialty “Preschool Education”
Authors:   Baranovichi State University, Natallia G. Dubeshka
Published: June 2021

The article analyzes the relevance and necessity of providing educational services at two levels of vocational education (secondary specialized and Ist stage of higher education) of pedagogical staff of preschool education institutions in the education system of the Republic of Belarus in the current educational situation: socio-demographic and normative-legal conditionality of vocational education; possibility of creating a pedagogical cluster in institutions of secondary specialized education and institutions of higher education; curriculum integration trends; elimination of duplication in the content and forms of the educational process organization in order to increase the motivation of students’ educational activities who study for the specialty “Preschool education”. A number of factors affect the increase in the motivation of college graduates to continue their professional education at the university: teachers with higher education have broader conditions for the implementation of professional activities in a preschool education institution; training according to integrated curricula in a shorter time frame is provided, and the cost of training is slightly lower; ability to participate in the educational process remotely, etc. The pedagogical cluster ensures not only continuity in the content of education at two levels of the education system, but also enriches the pedagogy of higher education with new forms, methods and technologies of working with students in the context of implementing the principles of cooperation pedagogy. Keywords: preschool education, secondary specialized and higher education, vocational education, pedagogical cluster, integration of curricula and programs, distance learning
ANALISIS PENGARUH NILAI SAHAM YANG BEREDAR, STRUKTUR MODAL, RISIKO PASAR, DAN SUKU BUNGA TERHAD AP RETITRN SAHAM DI BEJ DENGAN PENDEKATAN MODEL DINAMIS (Studi Kasus Pada Sektor Aneka lndustri Tahun 1996-2002)
Authors: Christianti Ari , Lestari Murti
Published: June 2021

The study aims at empirically proving and analyzing the balance model of Capital Asset Pricing Model (CAPM with the multifactor of risks, consisting of: outstanding stocks value, capital structure represented by Debt EquiQ Ratio (DER), market risk as represented by stock market beta, and the interest rate on company return on stock.This research uses a dynamic model approach considering the existence of the weaknessesin a classic linear model. Since the investment is related to investors behavior that need a lag to market change, the use of the dynamic model approach will be better. It is because the dynamic model uses autoregressive approach containing the lag. The dynamic model used here is Partial Adjustment Model (PAM) and Error Correction Model (ECM).  Based on the estimation of the PAM model it is proven that the model is inefficient in finding the evidence confirming the hypothesis. Subsequently,based on the result of the examination of the ECM model it isconcluded that outstanding stocks value has a positive and signiJicant impact in short term and a negative impact in long term. It means that in the short term outstanding stocks value serves as the consideration for investors in making an investment. However in the long term they are likely to believe that the use of smaller internal capital proportion will be more beneficial for them. The capital structure has only a longierm impact on the return on stock. It means that the impact of DER on stock return on miscellaneous industry sector needs the quite long lag to influence the investors in determining stocks return. It indicates that in the long term they believ:e that the use of increasing number of loan will causes the decrease in company liquidity. Consequently, the opportunity for the company to go bankrupt is bigger Beta stock in the study has a negative impact in the long term. Theoretically, it is not consistent with the parameter direction and indicated that beta stock does notserve as an app;r,pviate prory in measuring the rislcs on. miscellaneous industry sector The interest rate has in the long term a negative impact on stocks return and needs the long lag to influence the investors in determining the return on stocks.Keywords: Stock return, outstanding stock value, DER (Debt Equity Ratio), beta, interest rote, ECM (Eruor Correction Model)
PENGARUH INFORMASI GOODWILL PADA RELEVANSI HUBUNGAN ANTARA LAPORAN KEUANGAN DAN RETURN SAHAM
Authors: Karina Yenni
Published: June 2021

goodwill informdion to vdue relev**e baweenfu,odal stdement and stock ?etrrn. This reseqrhws done kcare in a rcst Australia sndy, Jones (2M3) faurd thd tle cryitalim*m 6 i,rtmgibles is significantly higher in tlp neat ecoreomy sector od b*angible rcsets represented a significant proportion of total assets il, this seeton Tltk study ases manutac' twing firms listed in tlu Jak&ta 9*k Exclwrge (BEI) wilhin 1990 - 20A3. The results ou b@y brqaistart with tIre Australia sady. 71te result of eramination shows tM ttv valw televotce between annual clunge in earnings, qnual chorye in cosh fiow ftom operations, or' nual rcported accruals ond stoc* retwn was significantly higher withthe discloswe of goadwiil intonwtim h $rrorcial statemeat. And thevahrc rclevstce between e@rrirr& wrtfrffifrorn operdiotts, tle clrange in o*ual reported rccnuls and stod..rwa*as tnt signifrcottly higler with the discloswe of godviW ir@i@, b fwrcisl statenwnt.Keyword: value rclevotce, e*nings, @nr.ot chorye in eunings, cashJlow from operations, omual change in cash tlow fromoperations, annusl reported accntals, the change in annualreported acentals, goodwill
ANALISIS PENGARUH TATA KELOLA PERUSAHAAN YANG BAIK TERHADAP RASIO PEMBAYARAN DIVIDEN
Authors: Santoso Eko Budi
Published: June 2021

Investor protection in highty concentrated ownership as in Indonesia is a crucial problem. Expropriation tends to be high in lower investor protection because controlling shareholders can implement policies that benefit themselves at the expense of outside investors. In a high expropriation, outside investors will choose dividends rather than retained earnings.This paper examines good corporate governance as a solution.for a good investor protection in Indonesia. Using a sample of 245 firms for observdion period of 2001-200j, the results slows that stronger investor ptotection related with lower dividend payout ratio.Kqtwords : Good Corporate Governance, Dividend Payout Ratio,Investor Protection, Concentrated Ownership.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEEFEKTIFAN MANAJER DALAM PENGEMBANGAN SISTEM INFORMASI
Authors: Wibowo Ariyanto , Septyani Astuti Yuli
Published: June 2021

At Persent technologt is rapidly advancing. It is accompanied by the development of the technologt-based information system. The development af the information system requires various supportingfactors, which dre omang other the participation of user communication of useri top management involvement, cotnplexity af system,top mtmagement involvementand structure af organization can give the efectivity from information system that retlected on the user satisfaction. The obiective of this study is ta find empirical evidence that participation of user, commtmication of user, top monagement involvement, complexity system,top man'agement involvement and structure of organization had influence the successful information system development. The analysis indieates that the participation of useri comunnication of user, top management involvement, ord complexity system statically influence the srccessful infarmation development system and structtre of organization stdically did not intlaence the successful information system development.Keyword: The Participatioru af Users, Commwtication af users, Top Managernent Involvement, Complexity of System, Structureof Organization, The Successful of Information,SystemDevelopment.
PENGARUH LEVERAGE; LIKUIDITAS, SAHAM PUBLIK DAN KOMITE AUDIT INDEPENDEN TERHADAP LUAS PENGUNGKAPAN SUKARELA DALAM LAPORAN Ta,TAl HlYUatNAN
Authors: Mujiyono Mujiyono , Nany Magdalena
Published: June 2021

Company's aniual report is one of the information that connecting the company's management and their stockholders. The study about voluntary disclosure in an.annual report will provide some insight about disclosure practiees in Indonesian firms. The objective of this research was to give empirical evidence about the effects of leverage, liquidity,firm public own proportion and independent audit committee proportion on voluntary disclosure both partially and simultaneously. Seventy four companies were analyed by multiple regression analysis. The resul*show that leverage insigniJicantly hat positive effect on voluntarydisclosure. Liquidity also insignificantly has positive effect on voluntary diselosure. Butfirm publi  own proportion insignificantly has negative effect on voluntary disclosure. Independent audit committee proportion also insigniJicantly has negative effect on voluntary disclosure. The result also show that leverage, liquidity, firm public own proportion and independent audit commitiee pioportion simultaneousiy have insignificant effect on voluntary disclosureKqwords: annual report, vol4ntary disclosure, leverage, tiquidity,finn public own proportion, independent audit committeeproportion
PERBANDINGAN KINERJA PORTOFOLIO BENTUKAN MANAJER INVESTAS! DENGAN MENGGUNAKAN MODEL INDEK TUNGGAL
Authors: Murtini Umi , Prayogo Prayogo
Published: June 2021

The objective of this resurch is to qonine which is the more eficient, portfotio nade by hwestnent Managu or fu ustng Single Index Model. The data used in this resurch is monthly data, from January 2004 untit June 2005. Munnl ftad uses monthly Na Asset Yalue (NAY) data while Single Index Model uses monthly closing price data, stocb that include in the meosurement factars of ILQ-45 from January 2004 until June 2005. Elficient portfolio is decided by comparing risk and return between Mutual Fund's portfolio and Single Index's portfolio. This research eoncludes that Muual Fund's portfolio is more fficient than Single Index's poTtfolio fuause even tlnugh both are earning the samegain but Mutu,al Fund's portfolio has lower risk than Single Index's portfolio.Keywords: portfolio, return, rish Mutual Fund, Single Index Model
PENGARUH KEBIJAKAN MANAJEMEN KEUANGAN TERHADAP NILAI PERUSAHAAN
Authors: Murtini Umi
Published: June 2021

Manajemen keuangan berkewaiiban untuk membuat keputusankeuangan yang terdiri dari keputusan pendanaan, investasi dandeviden. Keputusan keuangan yang tepat dapat memaksimumkan nilai perusaliaan (tujuan perusahaan). Alat analisis yang digmakan adalah regresi dengan data panel. Penelition ini menemukon bahwa kcputusan pendanaan dan investasi mempengaruhi nilai perusahaan, sedang keputusan dividen tidak mempengaruhi nilai Perusahaan.Keywords: keputusan pendonaan, keputusan investasi, keputusandiv iden, nilai perusahaan.
PENGUJTAN PECKTTVG ORDER THEORY (POT): Pengaruh Leverage Terhadap Pendanaan Surplus dan Defisit pada lndustri Manufaktur di Bursa Efek lndonesia
Authors: Christianti Ari
Published: June 2021

This research is empirically examines the Pecking Mer Theory eOD. This is important since the POT discuss the factors effected the tevet of debt used by tfui company srrch as: the capocity of deficit due to internal cash tlow inadequocy for exercising the hwestment and its commitment to regululy pay dividend- On doing so, this research is intended to specifically examine the effect of surphs and deficit financing on the use of debt. The samples oe dr*vn trom compoies within maru{acturingsector which are listed at the Indonesiott Capital Stock Erchangeduring 2000-2005. Furthermore the data will be analyzed using the regression with dumrny vsiables. The result sltows, there is a negatively effect between long term debt with deficrt. The possible explanation is muket and economic condition effect the capital stttcryre decision. Keyword: Pecking Mer Theory eOD, debt, sarplus, deficit
ANALISIS FAKTOR.FAKTOR YANG MEMPENGARUHI KOEFISIEN RESPON LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ
Authors: Tiolemba Noviyanti , Ekawati Erny
Published: June 2021

\h;;;"d, is an empirical one wlnse purposes are to prove is beta risk; leverage, earning growth std size has intluence on to earnings response coeficient. Sampk which are used on this sntdy are 390 data of mmufacturing corporations in Indonesig. Ihe period of study is 1995-2004. There are two models used, first model to determining earnings response coefficient and second rnodel to testing factors which in/luence euningsresponse coefficient. Stotistic models which ue used are multipleregressions.  The results are beta has negative effect on earnings response coefiicient, leverage has negative efiect on earnings response coefficient, eorning growth has positive inJluences to the earnings response coefficient atter being controlled by other variable and size has negative effect on eunings response coeficient.Kqtwords: Earnings Response Coeficient (ERC), Return, Unexpected Earning Per Share
MODEL PENERIMAAN TEKNOLOGI INTERNET PADA MAHASISWA DI KOTA SEMARANG
Authors: Hasanudin Mohammad
Published: June 2021

Theoretical and ernpirical research on technologt acceptance, while aclmowledging the importance of individual beliefs about the compatibility of a technologt, has pro&tced equivocal results. This research revians studies using the TechnologtAcceptance Model (TAM| in order to create a modified model and instrument to study the acceptance of Internet technologt by students in semarang town. In this paper, we examined the relationships between the TAM constructs to explain thevmiance in the acceptance of different information technologies. Based upon the empirical research using the technologt assessrnent model, a modifi.ed TAM was developed for the acceptance of Internet-based technologies by students. and add or change one part of the TAM. The purpose of this study is (1) to apply the TAM to Internet technologt to be useful antecedents for predicting perceived usefulness, perceived ease of use and behavioral intent to use. Subject of the resemch is studentsin Semarang town, They asked tofill the qutionair abo;ut perception in internet.Keywords: Prerceived, ease of use, attitude, technology acceptance model, behavior, internet
MENGEMBANGKAN PENDIDIKAN KEWIRAUSAHAAN DALAM MATA KULIAH MANAJEMEN PEMASARAN DENGAN MENGGUNAKN PROJECT BASED LEARNING : STIJDI KASUS I.JNIVERSITAS CIPUTRA
Authors: ED Radianto Wiarawan
Published: June 2021

The need of entrepreneurial skill is emergtng along with the increasing of unemployment. Consequently, many higher education especially university integrate entrepreneurship in the carricalum. But yet, there are many universities still looking for the appropriate model to implement entrepreneurial skill.The essence of entrepreneuriql education is developing the spirit af entrepreneur of students in order to become entrepreneur instead of employee. Therefore, there are marcy methodologies can be studied further in term of integrating entrepreneurial tocurriculum.This study used Project Based Learning method (PBL). This method employed in Marketing Management course. The purpose of the study is to develop the spirit of entrepreneurship especially creativity and innovative, opportunity creation, and calculated risk taking. The result shows that PBL is very effectiue to increase sofi skill and to develop creativity and innovative. Also the student can understand easily aboutthe concepts of marketing.Keywords: Project Based Learning, student, entreprensurship, marketing management.
Penilaian Kinerja Keuangan Menggunakan Early Warning System Studi Kasus pada PT "EO"
Authors: Oktarini Ester , Murtini Umi
Published: June 2021

Penelitian ini bertujuan menilai kesehatan PT "Eo" selama periode 2003-2008 dengan menggunakan Early Warning System dan menemukan rasio keuangan yang paling berpengaruh dalam penentuan penilaian kesehatan. Variabel yang digunakan untuk menilai kesehatan sesuai dengan 14 variabelrasio penilai dari Satria (1994), narrun telah penulis sesuaikan dengan kondisi pada saat penelitian. Muhivariat Discriminant Analysis digunakan untuk menguji, variabel pembeda. Hasil penelitian kesehatan PT "EO" yang diukur dengan rasio keuangan EWS, selama periode 2003-2008 tidak selalu dalam keadaan sehat, meskipun tingkat RBC Pf "EO" tidak pemah lebih rendah dari 120%. Variabel pembeda yangmenentukan tingkat kesehatan PT "EO" adalah rasio tingkat kecukupan .lanaKata Kunci: Penilaian kesehatan keuangan, Early Warning System, .Multivariat Discriminant Analysis, Rasio Tingkat Kecukupan Dana
Pengaruh Pemahaman Wajib Pajak dan peranan Aparat peryajakan terhadap Kepatuhan wajib Pajak Bumi dan Bangunan di Kota surakarta
Authors: Nany Magdalena , Satyawati Endang , Ferani Ferani
Published: June 2021

The objective of this research was to give empirical evidence about the fficts of tax payer's lmowledge and tax fficer's rolq on rand and building tar payer's compliance partially. This research was also intended to give empirical evidence obout the effects of tax payerzs knowledge and tax fficer,s roles onland and building tax payer's compliance simultaneously. Data takenfrom 150 respondents were analyzed by multiple regression analysis. The results show that ta'r payer's lonwledge and tax officer's roles partially had significant fficlon land and building tax payer's compliance. The results also show that tax payer's lvtowledge and tav fficer's roles simultaneously had significant ffict. on land and building tax payer's compliance.Keywords : tax payer's lmowledge, tax fficer's roles, tax payer's compliance, land and building tar
PERTUMBUHAN MODAL SENDIRI PADA INDUSTRI MANUFAKTUR: STUDI EMPIRIS DI BURSA EFEK INDONESIA
Authors: Setyani Astuti Yuli
Published: June 2021

Equity Growth is influenced by internal and external factors. Internal factor under control management, i.e. return on asset (ROA), dept to equity ratio (DER) retention rate (RR). The purpose of this study is to examine the effect of internal factors toward equity growth. Using financial data of campanies listed in Jakarta Stock Exchange (JSE) from the periods of 2004 to 2008, this study finds that return on asset influence equity growth. Meanwhile, Debt to Equity Ratio and Ratention Rate show no such effect. Kata kunci:  Return On Asset, Debt to EquityRatio, Ratention Rate, Equity Growth
PENGARUH MEKANISME CORPORATE GOVERNANCE, PENGUNGKAPAN SOSIAL, DAN PERINGKAT CGPI TERHADAP KUALITAS LABA
Authors: Santoso Eko Budi , Tan Meiliana
Published: June 2021

The objective of this research is to examine the influence of several corporate governance mechanisms, namely managerial ownership and institutional ownership; information of corporate social responsibility (CSR) disclosed in the companies’ annual reports, and the rate of corporate governance perception index (CGPI) on earnings quality (measured by earning response coefficient/ERC). The sample of this research is all private company listed on Indonesia Stock Exchange (IDX) since 1993 which include the top ten and non-top ten of corporate governance perception index (CGPI) rate in 2002-2008, except 2007. The number of sample is 53 samples from 28 companies collected. By using regression analysis, the result of this research show that : (a) managerial ownership has no influence on earnings quality;(b) institutional ownership has no influence on earnings quality; (c) the level of CSR disclosure has influence on earnings quality; and (d) the corporate governance perception index (CGPI) rate has no influence on earnings quality in five percent level of significance,but it is significant in ten percent level of significance. This result indicates that investors asses the CSR information disclosed by the companies in their annual reports for their investment decision.Keywords: corporate governance mechanism, corporate social responsibility, earning quality
PENGARUH OVERREACTION TERHADAP HARGA SAHAM
Authors: Murtini Umi , K. Widyatmadja Yonathan
Published: June 2021

This research aims to test the impact of market over reaction toward share prices on winner portfolio and loser portfolio. This is done using market adjusted model. The result indicates that there is an impact on over reaction toward share prices for loser portfolio and winner portfolio shares. This indicates that capital market efficiency in Indonesia is not yet strong.Overreaction happening on winner portfolio differs from loser portfolio.Keywords: overreaction, winner portfolio, loser portfolio, market adjusted model
PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL DENGAN KECUKUPAN ANGGARAN DAN JOB-RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING
Authors: Santoso Eko Budi , Hartanto Tommi Adrian
Published: June 2021

The aims of this study is to examine the budgetary participation and performance relationship in public sector organization. This research also attempts to examine whether budget adequacy and job-relevant information mediate the budgetary participation and performance relationship.Questionnaires data is collected using mail survey method. From 53 questionnaires were given to chief leveled as managers in Duta Wacana Christian University, questionnaires with complete answer were 50 questionnaires (94, 33%). A path analysis was utilized to examine the direct and indirect effects of budgetary participation on managerialperformance.The result of these study shows that the influence of between budget participation toward managerial performance through job-relevant information is higher than the direct influence of budget participation toward managerial performance. Budgetary participation also directly influence budget adequacy and job-relevant information. However, budgetary participation did not affect managerial performance via the intervening variables of budget adequacy.Keywords: budget participation, managerial performance, budget adequacy, hob-relevant information
KAPABILITAS KEWIRAUSAHAAN DAN PROFITABILITAS: PERAN MODERASI FLEKSIBILITAS STRATEGI
Authors: Kumalaningrum Maria Pampa
Published: June 2021

This study to examine the interactive effect between strategic flexibility and entrepreneurial capability on profitability. Entrepreneurial capability refers to a firm’s strategic orientation, which consists of decision-making styles, methods, and practices that can be described as aggressive, innovation, proactive, risk taking, or autonomy seeking. Data was analyzed using moderated regression analysis. The result showed that entrepreneurial capability and strategic flexibility interact to influence firm performance in such way that strategic flexibility enhances the positive relationship between entrepreneurial capability and profitability. Theoretical and managerial implications of the findings are also discussed.Keywords: entrepreneurial capability, flexibility strategic, and profitability
TINDAKAN PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Setyani Astuti Yuli , Liffa Rikha
Published: June 2021

This study aimed to examine the effect of public ownership structure, industry type, firm size, profitability and financial risks affecting the income smoothing. Sample used in this study were 107 companies included in the manufacturing industry, financial institutions and real estate, and properties listed on Indonesia Stock Exchange in 2005-2009. The data analysis technique that used is logistic regression. The results obtained from this study showed that the profitability and financial risk affects the income smoothing, while the structure of public ownership, type of industry and firm size has no effect.Keywords: profitability, financial risk, income smoothing
FACTORS AFFECTED CREATIVE ACCOUNTING PRACTICES IN DEVELOPING COUNTRIES: A COMPARATIVE STUDY BETWEEN INDONESIAN AND MALAYSIAN
Authors: Trisanti Theresia
Published: June 2021

This paper presents the findings of creative accounting practices such as income smoothing practices and to identify factors associated with the incidence of income smoothing practices
in Indonesian and Malaysian listed firms. The coefficient of variation method introduced by Eckel‟s (1981) and modified by Atik (2009) was used to determined income smoothing
practices. The data used were the financial reports of each sample company which obtained through DataStream from 2009 - 2012. Four hypotheses, which relate income smoothing
practices such as company age, company size, profitability and debt financing, are tested in this research. Logistic regression indicated that in Indonesian, company age, profitability,
debt financing have positive significant influence to income smoothing practices but company size has negative significant. For Malaysia, company size, company age and profitability are
significantly associated with Income smoothing practices but debt financing has negative significant relationship.

Keywords: Income Smoothing Practices, Company Age, Company Size, Debt Financing, And
Profitability
HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN MARKETING TERHADAP KINERJA KEUANGAN PERUSAHAAN
Authors: Tanjaya Felicia , Santoso Eko Budi
Published: June 2021

This study aims to determine the role of marketing as an intervening variables in the relationshipbetween CSR and financial performance. Inconsistent result from the previous researches indicatesCSR can not directly linked with financial performance. The data used are secondary data frommining, basic industry and chemical and tobacco company's annual report during the period 2010-2014. Using path analysis with PLS, the result of this study shows that marketing as an interveningvariable mediates the relationship between CSR on financial performance in the first to the third year.Keywords: corporate social responsibility, marketing, financial performance, ROA
LEVERAGE DAN OPINI AUDIT GOING CONCERN
Authors: Petrus Kaihatu Bryan , Dewi Christine Novita
Published: June 2021

The purpose of this research is to examine and analyse the impact of leverage towards acceptance ofaudit opinion going concern. Population of this research is manufacturing company listing inIndonesia Stock Exchange (BEI) during 2004-2013. From total 125 manufacturing companies, thereare only 31 companies that fulfill criteria of research sample. This research is using audited financialreport to determine whether company received going concern opinion or not. The result shows thatleverage has significantly positive impact to audit report-going concern. The increase of debt toequity ratio, the more potential company receives audit going concern opinion. This result becomesstronger when the company is audited by bigfour.Keywords: Leverage, Audit Opinion, Going Concern, Big Four
PERSEPSI REDENOMINASI RUPIAH TERHADAP KINERJA USAHA MIKRO DAN KECIL
Authors: Aribawa Dwitya
Published: June 2021

Indonesia Central Bank (BI) initiate the redenomination program for Rupiah in order to simplify the digit of rupiah without decreasing the value of currency. This research willing to enclose the discussion and new outlook regarding the perception of micro and small firm that hypotheses as thekey element for succession of redenomination program in Indonesia. Researcher conduct cross sectional analysis on perception of redenomination program and the impact to business performanceto the owner or manager of micro and small firms. Partial Least Square method has been used to processing 120 respondent data that received during data collection process. The result shows, the owner or manager of micro and small firms perception about redenomination is significantly affect the business performance. There is also found optimism for succession of redenomination program will escalate the business performance of the owner or manager of micro and small firms. In general, focus group discussion resulting socialization and technical aspects during program implementation will be the critical phase that need to conduct by all of stakeholders (government, academia, private sectors and civil society) regarding the succession of Redenomination program in Indonesia.Keywords: rupiah redenomination, perception, business performance, micro and small firmsBank Indonesia (BI) berencana melaksanakan program redenominasi rupiah sebagai penyederhanaan nilai nominal mata uang dengan mengurangi digit (angka nol) tanpa mengurangi nilai riil (value) dari rupiah. Penelitian ini diharapkan mampu menjadi salah satu diskusi danpandangan baru mengenai pentingnya menjaga persepsi pelaku usaha dalam suksesi program redenominasi mata uang. Dilakukan analisis persepsi pelaku usaha dengan studi cross sectional terhadap penerapan kebijakan redenominasi pengaruhnya pada kinerja usaha. Metode analisisPartial Least Square digunakan pada penelitian ini. Hasil penelitian dengan 120 responden memperlihatkan persepsi pelaku usaha terhadap redenominasi rupiah memperlihatkan pengaruh yang signifikan terhadap kinerja usaha. Dalam penelitian ini aspirasi yang muncul dari programredenominasi adalah positif dengan keluaran yang berpengaruh baik pada kinerja usaha mikro kecil. Secara umum aspek sosialisasi dan teknis dalam implementasi kebijakan ini adalah hal yang paling krusial yang harus dikerjakan bersama oleh seluruh pemangku kepentingan terkait suksesi kebijakan redenominasi rupiah di Indonesia.Kata Kunci: redenominasi rupiah, kinerja, usaha mikro dan kecil dan ekonomi mikro
PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI MANFAAT, COMPUTER SELF EFFICACY, DAN KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTANSI
Authors: Setyowati Elisabeth Octaviana Tri , Respati Agustini Dyah
Published: June 2021

This purpose of this research is to analyse the impact of perceived usefulness, perceived ease of use and computer self efficacy toward satisfaction of accounting information system users with a study at the coffee shops in Sleman Regency. The population was the employee of the coffee shops in Sleman Regency who were using accounting information system. The snowball sampling technique were used to select the sample. This research used primary data as the main data source. Instrument used in this research was a questionnaire. The data analysis method used was multiple regression analysis. The results showed that perceived usefulness and perceived ease of use had significant impact toward satisfaction of accounting information system users at the employee of the coffee shops in Sleman Regency. Contrary, computer self efficacy did not have significant impact toward satisfaction of accounting information system users at the employee of the coffee shops in Sleman Regency.Keywords: Accounting Information System Users’ Satisfaction, Perceived Usefulness, Perceived Ease Of Use, Computer Self Efficacy.Penelitian ini bertujuan untuk menguji pengaruh persepsi kemudahan penggunaan, persepsi manfaat dan computer self efficacy terhadap kepuasan pengguna sistem informasi akuntansi pada karyawan coffee shop di Kabupaten Sleman. Populasi yang diteliti adalah karyawan coffee shop yang memakai sistem informasi akuntansi. Teknik pengambilan sampel dalam penelitian ini menggunakan pendekatan non-probability sampling, yaitu dengan cara snowball sampling. Data yang digunakan bersumber dari data primer. Teknik pengumpulan data yang digunakan adalah kuesioner. Teknik analisis data yang digunakan adalah analisis deskriptif dan analisis regresi berganda. Hasil penelitian menunjukkan bahwa persepsi kemudahan penggunaan persepsi dan manfaat berpengaruh signifikan terhadap kepuasan pengguna sistem informasi akuntansi pada karyawan coffee shop di Kabupaten Sleman. Sebaliknya, computer self efficacy tidak berpengaruh signifikan terhadap kepuasan pengguna sistem informasi akuntansi pada karyawan coffee shop di Kabupaten Sleman.Kata kunci: Kepuasan Pengguna Sistem Informasi Akuntansi, Persepsi Kemudahan Penggunaan, Persepsi Manfaat, Computer Self Efficacy
PENGARUH STRATEGI BISNIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA
Authors: Wardani Dewi Kusuma , Isbela Pipit Dayu
Published: June 2021

ABSTRACTThis study aims to examine and analyze the influence of business strategy and firm characteristics (firm size, leverage, age of company and profitability) to earnings management. Population in this research is manufacturing company of industrial sector of consumer goods listed in Indonesia Stock Exchange year 2012 until 2016. Selection of sample by using purpsive sampling method and there are 16 companies that meet the required sample criteria. The method used in this study is multiple regression. The results of this study indicate that leverage has a significant positive effect on earningsmanagement and firm age has a significant negative effect on earnings management, while firm size, firm age and profitability have no significant effect on earnings managementABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari strategi bisnis dan karakteristik perusahan (ukuran perusahaan, leverage, umur perusahaandan profitabilitas) terhadap manajemen laba. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barangkonsumsi yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai 2016. Pemilihan sampel dengan menggunakan metode purpsive sampling dan terdapat 16 perusahaan yang memenuhi kriteria sampel yang dibutuhkan. Metode yang digunakan dalam penelitian ini adalah regresi berganda. Hasil penelitian ini menunjukkan bahwa leverage berpengaruh signifikan positif terhadap manajemen laba dan umur perusahaan berpengaruh signifikan negatif terhadap manajemen laba, sedangkan ukuran perusahaan, umur perusahaan dan profitabilitas tidak berpengaruh signifikan terhadap manajemen laba.
GOOD CORPORATE GOVERNANCE, KINERJA PERUSAHAAN, DAN KEBIJAKAN HUTANG
Authors: Murtini Umi
Published: June 2021

ABSTRACTThis research aimed to examine the effect of good corporate governance and financial performance on debt policy. The sample used in this research is the tobaco company that listed in Indonesian Capital Market in 2010-20016. This research used multiple regressions analysis. Based on the resultof this analysis, good corporate governance have negative effect to debt policy. Financial performance variable has positive effect to deby policy.ABSTRAKPenelitian ini bertujuan menguji pengaruh tata kelola dan kinerja keuangan perusahaan terhadap kebijakan hutang. Penelitian ini menggunakan sampel perusahaan tembakau yang listing di BursaEfek Indonesia tahun 2010 sampai dengan 2016. Pengujian dilakukan menggunakan regresi berganda. Hasil pengujian menunjukkan bahwa tata kelola perusahaan berpengaruh negative terhadap kebijakan hutang sedangkan kinerja keuangan berpengaruh positif terhadap kebijakan hutang.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK
Authors: Wardani Dewi Kusuma , Purwaningrum Ratri
Published: June 2021

The aim of this study was to examine the effect of  Profitability, Leverage, Sales Growth, and Corporate Social Responsibillity (CSR)  on tax the period 2012-2016. The population in this study was food and beverage manufacturing companies that listed in Indonesia Stock Exchange (BEI) during 2012-2016. The research samples was determined by using purposive sampling technique, with predetermined criteria, so that obtained 8 food and beverage manufacturing companies that qualify as the samples. The indicators disclosure of CSR is using Global Reporting Initiative (GRI) guideline. The data that used in this study was obtained from secondary source. This study used multiple linear regression method as an analysis technique. The result of this research shows that the profitability and leverage have significant positive influence to the tax avoidance. Sales growth and CSR do not have significant influence to the tax avoidance.Keyword: Profitabillity, leverage, sales growth, CSR, and tax avoidance ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, pertumbuhan penjualan, dan Corporate Social Responsibillity (CSR) terhadap penghindaran pajak pada periode 2012-2016. Populasi dalam penelitian ini adalah perusahaan manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012-2016. Sampel penelitian ditentukan dengan teknik purposive sampling, dengan kriteria yang telah ditentukan, sehingga diperoleh 8 perusahaan manufaktur makanan dan minuman yang memenuhi syarat sebagai sampel. Indikator pengungkapan CSR menggunakan pedoman Global Reporting Initiative (GRI). Data yang digunakan dalam penelitian ini diperoleh dari data sekunder. Teknik analisis pada penelitian ini menggunakan metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas dan leverage berpengaruh positif signifikan terhadap penghindaran pajak. Pertumbuhan penjualan dan CSR tidak berpengaruh signifikan terhadap penghindaran pajak.Kata kunci : Profitabilitas, leverage, pertumbuhan penjualan, CSR, dan penghindaran pajak
Aspek Cognitive, Affective dan Siubjective Norm dalam Keputusan - Pembelian Konsumen Pada Industri Jasa Penerbangan di Yogyakarta
Authors: Santi Santi , P. Adirinekso Gidion
Published: June 2021

This research tries to analyze the fficts of cognitive aspect,affictive aspect and subjective norm on consumer purchasing behavior in the services of Air Transportation Industries in Yog'takarta. Reason Action Theory that is suggested by Ajzen and Fishbein (1980) is used to develop research model. The model is composed of attitudinal, social influence and intention variables to predict iehavior. The theory assertsthat the intention to perform behavior is determined by the individual attitude towards performing the behavior and subjective norm that are held by an individual.To solve the problem, this research uses Structural EquationModel (SEITI) technique to test research hypothesis with 186 samples that have been gathered with purposive random sampling method. In this research, attitude has been measured by cognitive aspect (reliability, empathy, ossurance and responsiveness) and affective aspect (facility, equipment and ambience), and subjective norrn by group of references (family andfriends).The result shows that cognitive and affective aspect has positiveand significant ffict to consumer behavior. The attitude also haspositive and significant ffict to consumer behavior. This result supports Kirk L. Wakefield and J"ffrey G. Blodgett research in Customer Response to Intangible and Tangible Service Factors, 1999. On the contrary, subjective norms aspects have positive fficts on behavior, but it's not significant. Service industries like air transportation in Yogtakarta have to pay more attention to the voriable of responsivenessempathy, reliability and assurance as a one of strategt to draw more consumers.Keywords: Reasoned Action Theory, Structural Equation Motdel.
SISTEM PENGENDALIAN MANAJEMEN DALAM GEREJA: STUDI KASUS GEREJA DI KOTA YOGYAKARTA
Authors: Setio Robert , Dwi Radianto Wirawan Endro
Published: June 2021

Research on management controlling has been focusing on profit-oriented enterprise, while the non-profit one is often disregarded. Church, is considered to be an example of non-profit organization with the specialty on the legally religious activities. Since the non-profit goal sometimes difficult to detennine, it is neccesary for churches to control their managerial activities by implementing management conffolling system.This research is aimed to exarnine the existence of management controlling system at churches. Moreover, it will also examine the difference of such system amongst churches especially based on their member siZe - and governance. The result shows there is no difference of management controlling system based on member size. On the contrary, the system differences exist on church governanceKata kunci: Sistem pengendalian, gereja, pengendalian intern
Meningkatkan Fleksibilitas Kerj a : Suatu Upaya Menangani Konflik Antar Kelompok di Universitas Kristen Duta Wacana
Authors: Wati Mega
Published: June 2021

Conflicts are inevitable in a work context. Therefore, understanding the causes of conflicts and how to solve them becomes significance for the effictiveness of an organization. Based on a case study at Duta Wacana Christian University (DWCU), this paper focuses on how to solve conflictsby increasing the work flexibility. It will start with a closer look at the theory of intergroup conJlicts and the causes, as well as the interttention technique. Then, moving to the context of an organization, it will describe the sources of conflicts and the common conflict managernent styles in DWCU. Finally, this paper will recommend the most appropriate strategtt in managing intergroup conflicts in DWCU based on the modification of the interttention technique and the embedded concepts of Brown and Harvqt's boundaryles sness and fl exibility and Zand's collateral organization.Keywords : Inter group conflict management, Organization development.
Struktur Kepemilikan, Karakteristik Dewan dan Biaya Keagenan: Analisis Hubungan Simultan
Authors: Handayani Evlin , Pakaryaningsih Elok
Published: June 2021

The obiective of this research is to examine the interdependent relationship between agency cost and board characteristics.. ising two ways i measurement, namely, ratios of OPEX and ATO, agency cost is hypothesized to have a simultaneous relationship with board characteristics miasured by board size and the proportion of outside directors. Farthermore, the variabieof corporate ownership measured by managerial ownership and blockholder ownership is used to examine its ffict on both agency cost and board characteristics. (Ising manufacturing industry listed at Jakarta Stock Exchange as the sample, the result shows the interdependent relationship issupported as well as the effect of corporate ownership on agency cost and board characteristics. Moreover the result also shows that agency cost measured by OPEX, robustly explain the interdependent relationship compare to ATO.Keywords: Corporate ownership, agency cost, board characteristics
Pengaruh Kepemilikan Managerial, Institutionalo Prrblik, dan f)kuran Ilewan Direksi Terhadap Nilai Penrsahaan dengan Return On Asset Sebagai Variabel Kontrol
Authors: Feriawan Sonny
Published: June 2021

This research is to see the influence of managerial, institutional, and public ownership and the size of top milMgernent on the value of companies with the return on assets as the controlling variable. This study nkes the benefi* of 67 samples of companies during the period of 2005-2007, which are listed in the Indonesia Stock Exchmrge (BED.By using double regression, it indicates that the managerial ownership and the size of top management have a positive inJluence on the value of the companies. The institutional ownership and the public ownership do not have any influences on thevalue of the companies.Keywords: tnanogerial, institutional, public, the size of top mantagernent, return on assets (ROA), thevalue of company.