bluuebunny/crossref_metadata_2025 huggingface dataset:
PERILAKU OPORTUNISTIK PEJABAT EKSEKUTIF DALAM PENYUSUNAN APBD
Authors: Riharjo Ikhsan Budi , Isnadi Isnadi
Published: November 2020

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.
PENGARUH BUDAYA ORGANISASI, STRES KERJA DAN KOMITMEN TERHADAP KINERJA KARYAWAN CV. BINTANG KARYA PUTRA DI SURABAYA
Authors: Sutrisno H. Edy
Published: November 2020

CV. Bintang Karya Putra in Surabaya is one of a  private company in construction area and cleaning service. In facing emulation is required by pre-eminent human resource and professional, therefore hardly is required quality of human resource, causing can reach optimal performance executed by all company employee. Employee performance hardly influenced by organization culture, stress job and commitment of employee. This research aim to know are there influence between organization cultures, stres job and commitment to employee performance. Sample taken is 75 employees of CV. Bintang Karya Putra in Surabaya. Based on result of knowable finding:Based on result of  the research earns to know that there are significant influence between organization culture to employee performance of  CV. Bintang Karya Putra.Based on result of  research earns to know that there are significant influence between job stres  to employee performance of CV. Bintang Karya Putra.Based on result of the research earns to know that there are significant influence between commitment to employee performance of CV. Bintang Karya Putra.Variable that is very dominant influential to employee performance of CV. Bintang Karya Putra is variable organization culture.Contribution given by organization culture, stress job and commitment to employee performance of CV. Bintang Karya Putra is 83,50 %. While the rest 16,50 % is variables that is not predicted in this research
EXECUTIVE STOCK OPTION PLANS: UJI PENGELOLAAN LABA SELAMA VESTING PERIOD
Authors: Asyik Nur Fadjrih
Published: November 2020

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
KOMPENSASI DAN PENGHARGAAN SEBAGAI INTERVENING HUBUNGAN ANTARA PENERAPAN DISIPLIN DAN KINERJA PEGAWAI DI BKKBN PROVINSI JAWA TIMUR
Authors: Fuadati1 Siti Rokhmi , Rahayu Nuzulianti , Oetomo Hening Widi
Published: November 2020

The aim of the research is to study and analyze performances of East Java BKKBN’s officers by describing a conceptual framework about both direct and indirect impacts of Disciplinary Applying variables, Compensating, and Rewarding and Performances. In this research, performances levels directly influenced by Disciplinary Applying and indirect by bith disciplinary applying on performances through compensating and rewarding to East Java BKKBN’s officers. Sample of the research was proportionally taken using cluster system and served as respondent were East Java BKKBN’s officers as much 82 people. Data types used in the study were primary and secondary data with the questionnaire division.Based on the performed hypothetical cross-variable causality test using Path Analysis, obtained: Disciplinary Applying variables have a direct impact on performances with value or standardized coeficient of 0.209. Disciplinary Applying variables have an indirect impact on performances through compensating with value or standardized coeficient of 0.066. Disciplinary Applying variables have an indirect impact on performances through rewarding with value or standardized coeficient of 0.323. Disciplinary Applying variables have an indirect impact on performances through compensating and rewarding with value or standardized coeficient of 0.431. More researches are required to develop the goal of this study in the future by observing performance improvement among the officers through Disciplinary Applying and Compensating as well as Rewarding but with different indicator selection than those in the study or adding more variables as well as expanding population thereby such as an analytical framework was obtained.
PERAMALAN LAJU INFLASI DENGAN METODE AUTO REGRESSIVE INTEGRATED MOVING AVERAGE (ARIMA)
Authors: Djawoto Djawoto
Published: November 2020

Auto Regression Integrated Moving Average (ARIMA) or the combination model of Auto Regression with moving average, is a linier model which is able to represent the stationary time series or non stationary time series. The purpose of this research is to forecast the inflation rate in November 2010 with the Consumer Price Index (CPI) by using ARIMA. The inflation indicator is very important to anticipate in making the Government’s policy and decision as well as for the citizen is for the information to determine what to do in related with savings and investment. By looking at the existing criteria, it is determined that the best model is ARIMA (1,1,0) or AR (1). Model ARIMA (1,1,0), the coefficient value AR (1) is significant,which has the most minimum value of Akaike Info Criterion (AIC) and Schwars Criterion (SC) compare toARIMA (0,1,1) or MA (1) and ARIMA (1,1,1) or AR (1) MA (1). In summarize, the ARIMA model used to forecast the valueof IHK is ARIMA (1,1,0).
HAMBATAN PENYALURAN DANA BANTUAN OPERASIONAL SEKOLAH (STUDI KASUS DI PROPINSI SUMATERA UTARA)
Authors: Danilwan Yuris
Published: November 2020

In general, the study aims to see how far the effective use of policy implementation disbursements School Operational Assistance (BOS), which has been implemented so far in order to free tuition. The research involves several elements like: PIU Office Level II, Personnel at Bank dealer, School Committee, Principal and Students who are in districts north Sumatra province. This research also involves a number of factors thought to be determinants of implementation effectiveness of the School Operational Assistance (BOS) in the field. Statistical methods used are modeling Structural Equation Modeling (SEM). This research was carried out in Medan. Location of the study Elementary and Junior High School. Respondents totaled 554 respondents. The results showed that: a). All factors considered valid or have a significant influence on the formation of each latent variable, namely: latent variable input, process, output and outcome. b). The amount of the direct influence of input variables to process variables of 0.83. While the contribution of 68.89%. c). There is a direct influence of input variables on output variables. The amount of the direct influence of input variables on output variables of 0.21. While the direct contribution given by the input variables on output variables of 4.41%. d). There are no direct influence on the input variables Outcome variables. The amount of indirect effect through the Input variable Output variable to the outcome variable that is equal to 0.162. While the contributions made by variable input through output variables Outcome variables at 2.61%. e). There is an indirect effect through the variable Input Variable Process and proceed through a variable output to outcome variables. The amount of indirect effect through the variable process input variables and proceed through a variable output to outcome variables of 0.50. Contributions made 25.49%. f). The influence of each factor formed on the latent variables of input, process and output of the factors increasing the value of education and National Final Test (UAN).
PENGARUH LOCUS OF CONTROL DAN PERILAKU KEPEMIMPINAN SITUASIONAL TERHADAP PRESTASI KERJA AUDITOR DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING
Authors: Agustia Dian
Published: November 2020

This study aimed to prove the impact locus of control and situational leadership behavior to auditor job performance through job satisfaction. This study uses a quantitative approach that focused on testing the hypothesis. Independent variables are locus of control (LOC), situational leadership behavior (PKS), while the dependent variable are job satisfaction (KK) and job performance (PKA). Data collection procedures in this study was done by a survey using a questionnaire. The respondent was the auditor in accounting firm in East Java. Data analysis techniques to test the research hypotheses are conducted using multiple linear regression analysis. Based on the test, the conclusions obtained are locus of control and situational leadership behavior simultaneously have a significant impact on job satisfaction. Partially, locus of control has no significant influence on job satisfaction but situational leadership behaviors has a significant influence on job satisfaction. Locus of control and situational leadership behavior simultaneously effect significantly on auditor job performance. Partially, locus of control has a significant effect on job performance, but the situational leadership behavior has no significant effect on job performance. Job satisfaction has a significant effect on auditor job performance. The study of locus of control effect on job performance through job satisfaction is not proven. The study proves that there is an indirect effect situational leadership behavior to auditor job performance through job satisfaction as an intervening variable.
PENGARUH REGULASI PEMERINTAH, TEKANAN MASYARAKAT, TEKANAN ORGANISASI LINGKUNGAN, TEKANAN MEDIA MASSA, TERHADAP CORPORATE SOCIAL DISCLOSURE
Authors: Basuki Basuki , Patrioty Corry Natasha
Published: November 2020

In recent conditions, company is not considers merely on profit, but there is strong argument that company must aware on its social environments. Hence, it is required that a company must disclose its social responsibility to the stakeholders. Corporate social disclosure itself is influenced by many factors. The objective of this study is to explain the influencing factors of corporate social responsibility. Based on the Stakeholders theory, the study will investigated social responsibility accounting phenomena on business practices. The research sites would be in PTPN- East Java consists of PTPN X, XI, and XII. Regressions models are used to test the formulated hypothesis. Data were collected by using questionnaires which were mailed to 58 top and middle managers in PTPN who directly or indirectly involved in the corporate social responsibility. The empirical finding showed that and partially Mass media pressure are significant factor to corporate social disclosure, meanwhile Government regulation, Community pressure, environmental organization pressure do not have significant effect on corporate social disclosure. However, simultaneously those factors significantly influence the PTPTN’s corporate social disclosure.
CORPORATE SOCIAL RESPONSIBILITY AND MARKETING: A LITERATURE REVIEW OF EBSCO DATABASE 2008 - 2010
Authors: Hendarto Kresno Agus
Published: November 2020

Penerapan prinsip GCG menghendaki terakomodasinya kepentingan stakeholder dalam pengelolaan bisnis. Di sisi lain, penerapan CSR secara benar berarti juga memenuhi prinsip responsibilitas yang merupakan prinsip dasar dari GCG. Tujuan paper ini adalah melanjutkan ulas balik (literature review) artikel yang telah dilakukan sebelumnya oleh Egri and Raltson (2008). Perbedaan yang ada, dibandingkan literature review sebelumnya, adalah bahwa paper ini secara lebih detail menggambarkan metode apa yang digunakan dalam artikel dan trend dimana penelitian dilakukan serta teori yang digunakan. Data yang diperoleh dari database EBSCO dianalisis menggunakan analisis isi. Hasil analisis menunjukkan bahwa dari 83 artikel publikasi, didominasi oleh penelitian empiris. Artikel non penelitian atau teoritikal berisi tentang kerangka kerja penelitian CSR dan marketing. Sedangkan untuk artikel penelitian empiris, unit analisisnya didominasi oleh masyarakat umum, pengumpulan data didominasi dengan survey, teknik sample yang digunakan didominasi oleh sample non probability. Analisis data dilakukan kebanyakan dengan menggunakan SEM, lokasi penelitian kebanyakan dilakukan di USA, dan terdapat perubahan focus isu dari teori agency ke teori stakeholder dan teori etika.
CONSUMER COMPLAINT BEHAVIOR (CCB) PELANGGAN MINIMARKET DI JOMBANG
Authors: Rahayu Rahayu
Published: November 2020

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 PENDAPATAN, LAMA KERJA DAN STATUS FAMILI TERHADAP REMITAN TENAGA KERJA WANITA PROPINSI NUSA TENGGARA BARAT
Authors: Herwanti Hj. Titiek
Published: November 2020

This research took place in West Praya subdistrict (Mangkung Village), Jonggat subdistrict (Puyung Village). All places was in Central Lombok Region, West Nusa Tenggara Province. The objective of this research is to know the factors that  influence the number of remittance including it’s contribution toward household income, the changes of attitude according to environmetal perception and working ethos and also to know the influence of workers mobility toward the sustainable development in their region. This research have 90 respondents. 30 respondents represent return migrants, 30 respondents represent potensial migrants and 30 respondents respresent household migrant. The data of income, working period, and family’s status is taken from labor department. The result of this research shows that the income factors of destination country, working period and family’s status, influence the numbers of remittance. The income of household migrant and return migrants (which are 75,73% and 76,74%) increased because of the workers mobility. This situation also can bring positvef influence toward the environmental perception and working ethos, as well as giving contribute to sustainable development in their region.
PENGARUH PERAN KOMITE AUDIT, PENGENDALIAN INTERNAL, AUDIT INTERNAL DAN PELAKSANAAN TATA KELOLA PERUSAHAAN TERHADAP PENCEGAHAN KECURANGAN
Authors: Gusnardi Gusnardi
Published: November 2020

The needs for good corporate governance in the last ten years have been evidenced, especially after the failure of some big companies. In Indonesia, the good corporate governance become more important since this country experienced a multi dimension crisis at the middle of the 1997, where all government agents and private enterprises were required to implement the corporate governance. The purpose of this research is to explore the influence of audit committee role, internal control, internal audit, and good corporate governance implementation simultaneously and partly on the fraud prevention over the state-owned companies. This research was conducted by census methods over 13 public BUMN in Indonesia. The data used in this research were primary data collected by questioners. The research respondents were audit committee chairman, financial director, internal audit department chairman, and corporate secretary. The validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing was the path analysis. This research concludes the of audit committee role, internal control, internal audit, and good corporate governance implementation influential significant to Fraud prevention the state-owned companies in Indonesia. From this research expressed that optimal from audit committee role, internal control exercise, internal audit and good corporate governance implementation can prevent the happening of fraud prevention over the state-owned companies in Indonesia.
ANALISIS PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL TERHADAP PERSISTENSI LABA DAN ARUS KAS PADA KPRI “KARYA SEHAT” JOMBANG
Authors: Munawaroh Munawaroh
Published: November 2020

Intention of this research is to know difference between accountancy profit and fiscal profit that is having an effect to persistension of profit and cash flow in one period to the fore and to know how difference impact between accountancy profit and fiscal profit to persistension of profit and cash flow.In writing of this research use approach of descriptive-quantitative at KPRI “Karya Sehat” Jombang. The method to collecting data that used is documentation and interview, while analysis of data use analysis examination of doubled regression.Pursuant to result of examination of data to doubled regression show result of that there are influence or regression between accountancy profit (X1) and fiscal profit (X2) by simultant to persistension of profit. While between accountancy profit (X1) and fiscal profit (X2) by simultant do not have an effect on to cash flow. Examination by parcial show result that there are no influence between variable of accountancy profit (X1) and fiscal profit (X2) to persistension of profit, while accountancy profit (X1) by parcial have an effect to cash flow (X2) but fiscal profit (X2) by parcial do not have an effect on to cash flow (X2). Pursuant to result of examination of data to test of SPSS, the data give information that have happened autocorrelasion at dependent variable persistension of profit, its intention that model of regression there is correlation between mistake of intruder at period of t with mistake of intruder at period of t-1 ( previous) and also happened multicolonieritasion with the meaning that model of regression have found there is existence of correlation between free variable ( independent ).
PERAN STRATEGIS INTELLECTUAL CAPITAL SEBAGAI VARIABEL ANTARA PENGARUH FINANCIAL CAPITAL TERHADAP KINERJA PERUSAHAAN
Authors: Nasih Moh.
Published: November 2020

According to the classical theory of the firm, a firm can create value and earn maximum profits through financial capital. This view is valid in a stable environment. In recent decades, environmental conditions getting really erratic. Therefore, the role of financial capital in creating value and profitability is questionable. According to the modern theory of enterprise, intellectual capital is more dominant than the financial capital. This study aimed to examine the relationship/influence of financial capital and intellectual capital, directly or indirectly, to the company's financial performance among banking companies in Indonesia. Data obtained from banks, which in a single entity. Data that qualify the requirements is processed by using Structural Equation Modeling (SEM). The analysis showed that the financial capital (assets) indirectly influential, positive, and has significant impact on the firm's financial performance through intellectual capital and non-financial performance. Indirect effect on the financial performance of assets through intellectual capital is estimated at 0.166 and through non-financial performance to financial performance estimated at 0,600 (ROA) and at 0.617 (NI). Thus it is true that intellectual capital is a strategic asset that mediates the creation of superior performance of banking companies in Indonesia.
PENGARUH KUALITAS LAYANAN DAN PENANGANAN KELUHAN TERHADAP KEPUASAN DAN LOYALITAS NASABAH BANK UMUM SYARIAH DI SURABAYA
Authors: Budiarti Anindhyta
Published: November 2020

In the service industry is not only a problem in the quality of service only, other issues that need to be considered is how the handling of complaints from users. Of the complaints handling problems can be used as a measure of quality products and services offered. Thus expected to create satisfaction as well as create user loyalty. Similarly, in the banking business after the economic crisis that occurred in 1997. Banking business demanded proactive to enhance service quality and also in the handling of complaints to the customer who is expected to increase customer satisfactionand loyalty. The purpose of this study is Proving and analyze (1) the influence of service quality on customer satisfaction, (2) the influence of the handling of complaints against customer satisfaction, (3) the influence of customer satisfaction on customer loyalty, (4) the influence of service quality on customer loyalty and (5) influence the handling of complaints against customer loyalty Islamic banks in Surabaya. This research was conducted on Islamic banks in Surabaya. This type of research used in this research is the kind of explanatory research. Respondents in this study are customers of Islamic banks in Surabaya. The number of respondents who researched as much as 150 respondents. The analytical tool used in this study is structural equation modeling (SEM). The analysis showed that service quality has a significant influence on satisfaction. Handling complaints have a significant impact on customer satisfaction. Satisfaction has a significant influence on customer loyalty. Service quality has a significant effect on loyalty. Handling complaints have a significant impact on customer loyalty. Customer satisfaction can be improved by improving the quality of service and complaint handling.
MASALAH KEAGENAN ALIRAN KAS BEBAS, MANAJEMEN LABA DAN RELEVANSI NILAI INFORMASI AKUNTANSI
Authors: Rahman Aulia Fuad
Published: November 2020

Free cash flow agency problem causes potential conflict of interest between managers and shareholders. Managers of firms with high free cash flow and of low growth opportunity tend to invest in marginal or even negative NPV project and use earnings management to camouflage the effects of non-wealth-maximizing investments. As a result, it is predicted that investors will react to earnings management and free cash flow agency problem and therefore reflected in stock price. In this sense, earnings management and free cash flow agency problem is predicted to have an impact on value relevance of accounting information.The objective of this study is to assess the impact of earnings management on value relevance of earnings and book value. This study also investigates the different effect of earnings management on value relevance of earnings and book value between free cash flow agency problem firms and non free cash flow agency problem firms. Result shows that earnings and book value are value relevance and earnings management decreases those value relevances. The result also conclude that the negative effect of earnings management on value relevance of earnings and book value is higher for free cash flow agency problem firms compared to non free cash flow agency problem firms.
PENGARUH SERVICESCAPE DAN KUALITAS KOMUNIKASI KARYAWAN TERHADAP LOYALITAS NASABAH MELALUI KEPUASAN NASABAH BANK MANDIRI DI SURABAYA
Authors: Musriha Musriha
Published: November 2020

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.
REAKSI PASAR ATAS VARIABEL MAKRO DAN PROFITABILITAS: KAJIAN PERUSAHAAN DI BURSA EFEK INDONESIA TERKATEGORI DEVENSIFE DAN CYCLICAL INDUSTRY
Authors: Asyik Nur Fadjrih
Published: November 2020

This study examines the influence of macro variables and profitability to the market reaction to the companies listed in Indonesia Stock Exchange categorized as a defensive industry and cyclical industry. Independent variables in this study are macro variables which consists of inflation (I) and the interest rate (SB) and profitability ratios which consists of return on assets (ROA), return on equity (ROE), gross profit margin (GPM), net profit margin (NPM), as well as the dependent variable is stock returns (RS). Data obtained from ICMD (Indonesian Capital Market Directory), Indonesian Stock Exchange, JSX Monthly, and www.bi.go.id. Objects used in this study were food-beverage industry as a defensive industry and the automotive industry as a cyclical industry in 2007 through 2009. The results showed that the F value is 4.032 with probability value of 0.001, thus statistically significant at 1%. It can be concluded that the macro variables, profitability, and the type of industry (defensive industry and cyclical industry) together have a significant effect on stock returns of manufacturing firms listed on the Indonesia Stock Exchange. Partial coefficient of inflation, interest rates, ROE, GPM, NPM, and the type of industry are 2.695, -4.085, -0.711, -0.616, 0.391, and 0.301 with  p-value of 0.002, 0.006, 0.000, 0.033, 0.014, and 0.044 thus statistically significant at the 1% and 5%, thus concluded that the inflation, interest rates, ROE, GPM, NPM, and the types of industries have a significant effect on stock returns of manufacturing firms. Only the ROA variables that do not support the hypothesis.
DAYA PREDIKSI PAJAK, LABA DAN ARUS KAS TERHADAP PAJAK MASA DEPAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Authors: Hamzah Ardi
Published: November 2020

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: November 2020

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.
KEMAMPUAN AKRUAL DAN ARUS KAS MEMPREDIKSI HARGA SAHAM MELALUI PERSISTENSI LABA
Authors: Abdullah Muhammad Wahyuddin
Published: November 2020

The objective of research seems to examine the effect of accrual and cash flow components in predicting earnings persistence. Research also aims at observing the effect of earnings persistence on stock prices, understanding the effect of accrual and cash flow components in predicting stock prices through earnings persistence. Hypotheses test considers contextual model and path analysis to connect the models in manner of causality. Research population includes manufacturing companies listed at Indonesia Stock Exchange in the financial reporting period 1999-2007. Judgment sampling criteria has been used to produce 51 companies with 5 observations for each company, resulting in data pooling of 255 companies. Empirical two model examination produces the probability of significant effect on endogenous variable, which is earnings persistence and stock prices. Individually, accrual and cash flow components have significant effect in predicting earnings persistence, earnings persistence as sustainable earnings prospect have shown significant effect on stock prices. The examination against accrual component ability in predicting stock prices indicates the coefficient of earnings persistence path as a significant mediator. The observation against cash flow component ability in predicting stock prices, however, does not show the coefficient of earnings persistence path as the significant mediator.
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: November 2020

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.
KEPUASAN PELANGGAN MEMEDIASI HUBUNGAN STORE IMAGE DAN EKSPEKTASI PELANGGAN TERHADAP LOYALITAS PELANGGAN
Authors: Agustin Sasi , Budiyanto Budiyanto , Ridwan Mochamad
Published: November 2020

Store image is the combination of all customers’ attitude about a store or a company which is connected to the customers’ expectation when they choose where to shop. By designing a place to be attractive and by focusing to fulfill customers’ needs and satisfaction to shop, so that it will create a good image in the customers’ mind which is one of the elements of the store image and it will make customers’ love to shop at the first sight, therefore, a good image will be in the customers’ mind and later will create a satisfaction to that particular store. The populations in this research are customers at Carrefour Ngagel Surabaya with the minimum of 2 times to shop in the last 3 month (July, August and September 2010). Sample technique is non random sampling by using Purposive Sampling that is the sample member is determined by certain characters based on the relationship that has connected with the population characteristics. Data analyzes in this research is using Structural Equation Modeling (SEM). Based on the research, it is said that store image is influencing to the customers’ satisfaction to the customers at Carrefour Ngagel Surabaya. Customers’ expectation is influencing customers’ satisfaction at Carrefour Ngagel Surabaya. Store image doesn’t influence customers’ loyalty at Carrefour Ngagel Surabaya. Customers’ expectation is influencing customers’ loyalty at Carrefour Ngagel Surabaya. Customers’ satisfaction is influencing customers’ loyalty at Carrefour Ngagel Surabaya. Store image and customers’ expectation are significantly influence the customers’ loyalty with the customers’ satisfaction as mediation variable at Hypermart Carrefour Ngagel Surabaya.
DAMPAK KEBIJAKAN MONETER TERHADAP STABILITAS RUPIAH
Authors: Bafadal Azhar
Published: November 2020

This research aimed to study the impact of monetary policy on the rupiah stability. Variables used were the interest rate of Bank Indonesia Certificate (SBI), the rate of inflation (IHK), the exchange rate of rupiah against the US dollar (Kurs) and the money supply in the narrow sense (M1). Data used were of quarterly time series data of Bank Indonesia and Central Bureau of Statistic, covering 2002.1-2010.4. The analysis was undertaken by using a vector autoregression model (VAR), through the Impulse Response Function (IRF) and Forecast error variance decomposition (FEVD). The research results showed that in the sort run shocks of SBI  decreased the inflation rate, and in the long run the inflation rate was constant. The exchange rate tended to be appreciated in the short run and long run although in a small magnitude. Money supply decreased with a minor fluctuation. Initially, the money supply shocks increased the interest rate of SBI, but decreased in the long run. The rate of inflation fluctuated in the sort run but it was constant in the long run. The exchange rate was depreciated both in the sort run and in the long run.
IMAGE DAERAH TUJUAN WISATA: SUATU TINJAUAN DARI PERSPEKTIF WISATAWAN NUSANTARA
Authors: Martaleni Martaleni
Published: November 2020

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.
KINERJA SAHAM DURABLE GOODS DAN NONDURABLE GOODS MASA KRISIS FINANSIAL GLOBAL
Authors: Samsul Mohamad
Published: November 2020

The purpose of this research is to analyze the stock performance of “the durable goods” and “the nondurable goods” during global financial crisis of 2008. The amount of sample used is about 298 kinds of stocks with the data of individual stock index and coupon rate of government bond. The stock performance used Sharpe’s Model. The period of financial crisis divided into two periods: contraction  period and recovery period. Hypothesis: (1) there are differences of stock performance between the durable goods and the nondurable goods during each of contraction period and recovery period; (2) there are differences of stock performance between recovery period and contraction period for each of durable goods and nondurable goods. The result of this research showed that: (1) the stock performance of durable goods is  insignificantly  different than nondurable goods neither for contraction nor recovery period; (2) the stock performance is significantly difference between  contraction and recovery period for each of durable goods and nondurable goods. These result was consistant to prior research. Suggestion: the treatment policy of nondurable goods should be the same as durable goods during the contraction and recovery periods, when the global financial market shock occurred
GEJOLAK PASAR DAN BUDAYA SEBAGAI MODERASI PENGARUH ORIENTASI KEWIRAUSAHAAN DAN ORIENTASI PASAR TERHADAP KINERJA PEMASARAN
Authors: Maduwinarti Ayun
Published: November 2020

The objectives of this research were to examine and analyze: (1) the effect of entrepreneurial orientation toward marketing performance, (2) the effect of market orientation toward marketing performance, (3) the effects of market turbulence and culture on the strong/weak impact of entrepreneurial orientation toward marketing performance, (4) the effects of market turbulence and culture on the strong/weak impact of market orientation toward marketing performance. The populations of this study were all “Melati” hotels in East Java, as many as 463 hotels spread across cities/regencies in East Java. The sample units were the “Melati” hotels and the respondents were the owners/managers of “Melati” hotels, as many as 90 people. The samples were determined through two stages: the sample area was determined by using Judgment Sampling and the sample of hotels in each city/region which have been selected was defined by Proportional Area Random Sampling. The data analysis used was PLS (Partial least Square). The research result showed that entrepreneurial orientation did not have a significant effect on marketing performance. It was evident that market orientation was influential to marketing performance. The market turbulence as a moderating variable weakened the influence of entrepreneurial orientation and market orientation toward marketing performance. Culture is obviously a moderating effect on entrepreneurial orientation toward marketing performance. There was a coefficient of positive interaction, therefore, culture as the moderator strengthened the influence of entrepreneurial orientation toward marketing performance
ANTARA SENI BERPERANG ALA SUN TZU, AKUNTANSI DAN SUSTAINABILITAS ORGANISASI
Authors: Sulistiyo Agung Budi
Published: November 2020

Tujuan paper ini berupaya untuk merelasikan antara konsep berperang Sun Tzu, akuntansi dan sustainabilitas organisasi. Intisari konsep perang Sun Tzu adalah “menang tanpa bertempur” yang digunakan sebagai rerangka dan alat analisis dalam menjelaskan strategi yang dipakai paradigma non mainstream untuk “menantang” dominasi kaum positivis. Akuntansi dalam paper ini dimaknai sebagai kumpulan pemikiran dari individu dalam melihat realitas akuntansi, demikian pula dengan organisasi mencerminkan kelompok-kelompok pemikirnya yaitu kubu mainstream dan non mainstream. Hasil telaah menunjukkan bahwa paradigma non mainstream menggunakan “senjata kelembutan” yakni understanding, good criticizing, synergizing dan trully loving dalam mengembangkan kajian riset akuntansinya. Strategi ini tidak berupaya menyingkirkan atau bahkan membunuh paradigma mainstream. Mereka berupaya mengajak sang mainstream untuk bersama-sama mengembangkan disiplin akuntansi sesuai dengan paradigmanya sehingga terciptalah apa yang dinamakan sebagai keseimbangan paradigmatik. Keseimbangan paradigmatik ini dibutuhkan untuk menjaga sustainabilitas pemikiran akuntansi sehingga mampu membentuk peradaban akuntansi menjadi lebih baik.
BUDGETARY PARTICIPATION AND STRETCH TARGETS: PROCEDURAL FAIRNESS IN A STRETCH BUDGET CONDITION
Authors: Nahartyo Ertambang
Published: November 2020

Penganggaran yang berkaitan dengan masalah perilaku memiliki pengaruh penting pada efektivitas organisasi. Partisipasi anggaran umumnya mengacu pada sejauh mana bawahan berpartisipasi dalam penyusunan anggaran dan mempengaruhi sasaran anggaran. Tujuan penelitian ini adalah untuk menguji apakah komponen kontrol (ekonomi) dari keadilan prosedural memberi kontribusi yang signifikan dalam menjelaskan hubungan antara partisipasi anggaran dan komitmen anggaran dalam kondisi stretch budget. Mahasiswa melaksanakan tugas yang melibatkan keputusan penganggaran dasar. Tugas utama mereka adalah mengkode simbol sebanyak mungkin dalam sesi pekerjaan atas kondisi yang berbeda. Manipulasi suara, pilihan, dan jenis anggaran secara acak ditugaskan pada partisipan. Dua variabel dependen, judgment keadilan prosedural dan komitmen anggaran, diukur. Hasil penelitian menunjukkan bahwa kombinasi suara dan pilihan mempengaruhi judgment keadilan prosedural. Dalam kondisi stretch budget, keadilan prosedural memiliki pengaruh mediasi dalam hubungan antara suara dan pilihan dan komitmen anggaran. Selain itu, studi ini menemukan bahwa dalam kondisi stretch budget, suara dan pilihan memiliki hubungan negatif dengan komitmen anggaran, hal tersebut menunjukkan bahwa partisipasi anggaran menciptakan masalah perilaku.
PENGARUH FEE AUDIT, ROTASI KAP, DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT DI BURSA EFEK INDONESIA
Authors: Hartadi Bambang
Published: November 2020

Penelitian ini bertujuan untuk menguji pengaruh fee audit, rotasi KAP, dan reputasi auditor. Didasarkan pada review literature, diduga bahwa variable fee audit, rotasi KAP, dan reputasi auditor berpengaruh terhadap kualitas auditor. Data yang digunakan adalah laporan keuangan auditan dari perusahaan manufaktur yang tergabung dalam LQ-45 mulai tahun 2004-2010. Pengujian dilakukan dengan regresi. Dari hasil uji statistik terbukti bahwa: Fee audit berpengaruh signifikan terhadap kualitas audit, sementara rotasi dan reputasi audit tidak berpengaruh signifikan terhadap kualitas audit. Kemungkinan yang pertama, disebabkan oleh keengganan pihak pelaku pasar untuk mengeksplorasi lebih jauh apakah auditor yang mengeluarkan opini pada laporan keuangan auditan benar-benar pernah mengalami rotasi atau tidak. Kemungkinan kedua, pelaku pasar juga tidak pernah memperhatikan apakah laporan keuangan telah diperiksa oleh auditor yang memiliki reputasi tertentu atau tidak. Ada berbagai hal yang perlu dipertimbangkan untuk penelitian kedepan.  Pada dasarnya pelaku pasar di Indonesia sebagian besar hanya mempertimbangkan capital Gain, sehingga sangat kecil kemungkinan menggunakan analisis fundamental (laporan keuangan) sebagai bahan pertimbangan melakukan tindakan jual atau beli saham. Apabila pasar tidak mempertimbangkan secara signfikan atas analisis fundamental, sebenarnya pasar juga bisa dikatakan kurang memperhatikan hasil auditan (opini auditor).