bluuebunny/crossref_metadata_2025 huggingface dataset:
PERTANGGUNGJAWABAN PELAKU TINDAK PIDANA PENYEBAR BERITA BOHONG (HOAX)
Authors: Novitawati Ni Putu Desi , Parman Lalu , Sabardi Lalu
Published: July 2019

This paper discusses the accountability for violations that follow hoax coverage in Law Number 11 of 2008 concerning Information and Electronic Transactions by apllying normative legal research methods. This article argues that a criminal offense in reporting hoax must be sanctioned in Article 28 of Law Number 11 Year 2008 concerning Information and Electronic Transactions. Therefore, the need to study Article 28 relates to other invitations regulations which are also related to the accountability of follow-up on the distribution of hoax.
IMPLEMENTASI PENDAFTARAN HAK ATAS TANAH SECARA SISTIMATIK LENGKAP (Studi di Kantor Pertanahan Kota Mataram)
Authors: Murjenah Murjenah , Listyaningrum Novita , Zarkasih Hery
Published: July 2019

Penelitian ini bertujuan untuk mengetahui proses pelaksanaan pendaftaran hak atas tanah sistematik lengkap (PTSL) di Kota Mataram dan faktor-faktor penghambat pelaksanaan serta upaya apa saja yang ditempuh dalam mengatasi hambatan-hambatan tersebut. Penelitian ini mengunakan metode penelitian empiris yaitu penelitian yang dilakukan di lapangan dengan melihat serta mengamati penerapan peraturan-peraturan tersebut dalam prakteknya dalam masyarakat. Pendaftaran Tanah Sistematis Lengkap sebagai upaya terobosan dalam penyelenggaraan pendaftaran tanah di Indonesia. Pendaftaran Tanah Sistematis Lengkapini diharapkan dapat mempercepat proses pemberian jaminan dan perlindungan Hak atas Tanah di seluruh Indonesia serta salah satu tujuan di undangkannya Undang-Undang Pokok Agraria segera terwujud. Secara umum pelaksanaan Pendaftaran Tanah Sistematis Lengkap di Kota Mataram dalam pelaksanaannya sudah dapat berjalan dengan baik. Hal ini dapat dibuktikan dengan tercapainya target yang ditetapkan oleh Kementerian Agraria dan Tata Ruang yaitu 5.250 bidang tanah, meskipun di lapangan masih dijumpai beberapa hambatan atau kendala. Kendala yang dominan adalah terbatasnya tenaga pelaksana dan terbatasnya waktu yang ditentukan
EVALUATION OF DIFFERENT FOOD BAITS BY USING TRAPS FOR THE CONTROL OF LESSER BANDICOOT RAT (BANDICOTA BENGALENSIS) IN FIELD CROPS OF POTHWAR PLATEAU, PAKISTAN
Authors: Munawar Nadeem , Hussain Iftikhar , Mahmood Tariq
Published: July 2019

The lesser bandicoot rat (Bandicota bengalensis) is a widely distributed and serious agricultural pest in Pakistan. It has wide adaptation with rice-wheat-sugarcane cropping systems of Punjab, Sindh and Khyber Pakhtunkhwa provinces and wheat-groundnut cropping system of the Pothwar area, thus inflicting heavy losses to these crops. Comparative efficacies of four food baits (onion, guava, potato and peanut butter smeared bread/Chapatti) were tested in multiple feeding tests for snap/kill trapping of this rodent species in the Pothwar Plateau between October 2013 to July 2014 at the sowing, tillering, flowering and maturity stages of wheat, groundnut and millet crops. The results revealed that guava was the most preferred bait for the rat species as compared to the other three. Among relative efficacies of all four tested baits: guava scoring the highest trapping success (16.94 ± 1.42 percent), followed by peanut butter, potato and onion (10.52 ± 1.30, 7.82 ± 1.21 and 4.5 ± 1.10 percent) respectively. Crop stage/season-wise highest trapping success was achieved at maturity stages of the crop. Moreover, the maturity stage of wheat crop coincided with spring breeding season and maturity stages of millet and groundnut matched with monsoon/autumn breeding peak of the lesser bandicoot rat in the Pothwar area. Preferred order among four baits tested was guava > peanut butter > potato > onion.
PROFITABILITAS, LEVERAGE, KOMPOSISI DEWAN KOMISARIS, KOMITE AUDIT, DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERBANKAN
Authors: DEWI PUTRININGSIH  , EKO SUYONO  , ELIADA HERWIYANTI
Published: July 2019

Tax avoidance has been a main concern of almost in the world. It is mostly done by tax payer due to its legality. This study aims to analyze factors affecting tax avoidance (i.e, profitability, leverage, independent bord, audit committee, and fiscal loss compensation) with firm size as a control variable. Implementing purposive sampling approach, this study ended-up with 30 companies for 2011-2015 period (i.e., 150 observations). By using OLS regression, the findings shows that profitability influences positively on tax avoidance, meanwhile, leverage and fiscal loss compensation affect negatively on tax avoidance. Moreover, corporate governace mechanisms (i.e., independent board and audit committee) and firm size as a control variable do not have a significant influence on tax avoidance. Therefore, this study contribute to providing empirical evidence on factors affecting tax avoidance in Indonesian banking companies.
THE DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE
Authors: SUGANDI HERRI , HANDOJO IRWANTO
Published: July 2019

The objective of this research is to obtain empirical evidence about the influence of company size, corporate governance, leverage, profitability, industry, listing age, type of auditor, and intellectual capital level as independent variables on intellectual capital disclosure as dependent variable in non-financial companies listed in Indonesian Stock Exchange. The population in this research is all listed non-financial companies in Indonesia Stock Exchange during 2013 to 2015. Sample is obtained through purposive sampling method, in which 185 listed nonfinancial companies in Indonesia Stock Exchange meet the sampling criteria resulting 555 data available are taken as sample. Multiple linear regression is used as the data analysis method in this research. The result of this research shows that three variables – company size, type of auditor, and industry statistically have influence on intellectual capital disclosure, while corporate governance, leverage, profitability, listing age, and level of intellectual capital statistically do not have influence on intellectual capital disclosure of listed non-financial companies in Indonesia.
FAKTOR YANG MEMPENGARUHI PRICE TO BOOK VALUE
Authors: HIDAYAT MUWAFICK
Published: July 2019

The purpose of this research is to empirically test and analyze the influence of dividend payout ratio, current ratio, return on asset, firm size, debt to equity ratio and asset growth. The object of this research is food and beverages companies listed in Indonesia Stock Exchange in 2011-2016 period. The sample consisting of 7 companies, was selected by means of the purposive sampling technique. The research data is secondary data obtained from Indonesia Stock Exchange (IDX). The results of this research showed that current ratio, return on asset, firm size, debt to equity ratio influence the firm value, while dividend payout ratio and asset growth have no influence on firm value.
PENGARUH CORPORATE GOVERNANCE, LEVERAGE DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN NON-KEUANGAN
Authors: NURHAIYANI NURHAIYANI
Published: July 2019

The purpose of this study is to determine and examine the effect of corporate governance (audit committee, size of the commissioner’s board, and proportion of independent commissioner’s board), firm size, leverage, company growth, profitability, and dividend policy on firm value in non-financial companies listed in Indonesia Stock Exchange. This research used 76 non-financial companies listed in Indonesia Stock Exchange from the period 2013 until 2016 that were selected by using purposive sampling method. The data were analysed by using multiple linear regressions. The research results show that the proportion of independent commissioner’s board, firm size, and profitability had effect towards firm value whereas the audit committee, size of the commissioner’s board, leverage, company growth, and dividend policy had no effect towards firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: HARSONO ANWAR
Published: July 2019

The objective of the research is to obtain empirical evidence on the effect of independent variables of firm size, cash, capital expenditure, dividend policy, debt policy, return on asset, managerial ownership, and institutional ownership to firm value.The population used in this study are non-financial companies listed on the Indonesia Stock Exchange from 2013-2016. Intake of data in this research using purposive sampling method. There are 54 non-financial companies that fit the criteria and were selected as the final sample. This study uses multiple regression analysis to test the hypothesis. The value of firms in this study was measured using Tobins'Q.The empirical results of this study indicate that the variables independent debt policy and return on assets have an influence on firm value, while the variables of firm size, cash, capital expenditure, dividend policy, managerial ownership, and institutional ownership have no effect on firm value.
PENGARUH STRESS KERJA, KOMITMEN ORGANISASIONAL DAN KEPUASAN KERJA TERHADAP TURNOVER INTENTION PERUSAHAAN OTOMOTIF
Authors: ANDRIANI IRMA GUSTIANA
Published: July 2019

The purpose of this study is to determine the effect of work stress, organizational commitment, and work satisfaction to turnover intention. The object of this research is a company operating in the field of car sales auto parts sales and maintenance of cars. The method used in this research is descriptive method and causality with multiple regression method to test the hypothesis. This research use nonprobability sampling technique with saturation sampling method. Respondents used in this study were 87 active employees. Technique of collecting data by using questionnaire..The result of the research shows that work stress has significant effect to turnover intention, but organizational commitment and work satisfaction has no significant effectto turnover intention.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN NON KEUANGAN
Authors: DIANA DIANA
Published: July 2019

This study aimed to analyze the factors that influence voluntary auditor switching in Indonesia. The independent variables used in this study are audit opinion, size of public accounting firm, change in management, profitability, financial distress, company growth and institutional ownership, and voluntary auditor switching as the dependent variable. The audited financial statements of non financial companies listed on the Indonesia Stock Exchange for the period 2014 to 2016 are used as secondary data in this study. The selection of samples used purposive sampling method and there are 78 companies and 234 observations meet those criteria for samples. This research is analyzed using logistic regression analysis to test the hypothesis. The result of this research show that independent variables namely audit opinion have influence on Audit Switching.While size of public accouting firm, change in management, financial distress, profitability percentage, institutional ownership, and company growth does not affect voluntary auditor switching.
PENGARUH RESPONSIVENESS, EASE OF USE, RELIABILITY, CONVENIENCE, FULFILLMENT, DAN SECURITY AND PRIVACY TERHADAP CUSTOMER SATISFACTION MANDIRI MOBILE
Authors: PUJIANTO SURAHMAN
Published: July 2019

The purpose of this research is to test and analyze empirically the influence of Responsiveness, Ease of Use, Reliability, Convenience, Fulfillment, Security and Privacy toward Customer Satisfaction. The research design used in descriptive research and causality research, in which variables are measured with 5 points Likert scale. This research used primary data which collected by questionnaire.  The sampling in the study was purposive sampling and used 130 respondents. The research data is processed with SPSS statistics program. The result of this research has shown that Responsiveness, Ease of Use, Reliability, Convenience, Security and Privacy have influence to the Customer Satisfaction. While Fulfillment do not has influence to customer Satisfaction.
Environmental Performance Versus Corporate Financial Performance (Environemntal Media Exposure di Indonesia)
Authors: Rusli Yohanes Mardinata
Published: July 2019

The purpose of this study is examine the effect of environmental performance, type of industry and environmental media exposure on corporate financial performance in public companies listed on the Indonesia Stock Exchange during the period 2015-2017. The population used in this study are public companies or issuers other than financial service institutions or the banking and financial sectors listed on the Indonesia Stock Exchange. The data obtained is secondary data using library research. The sampling method used purposive sampling technique, obtained as many as 24 companies as a study sample for four years. The analysis in this study uses Statistical Product and Service Solutions (SPSS) software program version 24.0, where the statistical model used is multiple regression analysis. The results in this study are that environmental performance is good without and with the existence of moderating environmental media exposure variables having a significant and positive influence on corporate financial performance. While typr of industry is good without being moderated or moderating the variable environmental media exposure, it does not have a significant effect on corporate financial performance. For further research, it is recommended to enlarge the research sample not only limited to public companies or issuers other than financial service institutions, but also include public companies or issuers of the banking and financial sectors as research samples.
PEMBERDAYAAN PEREMPUAN PESISIR DALAM PENGELOLAAN IKAN ASAP DI KABUPATEN BUTON UTARA
Authors: Basir Muh. Askal
Published: July 2019

Tujuan penelitian ini adalah untuk mengetahui bagaimana Pemberdayaan Perempuan Pesisir dalam Pengelolaan Ikan Asap di Desa Malalanda Kecamatan Kulisusu Kabupaten Buton Utara Metode pendekatan yang digunakan untuk mengatasi berbagai persoalan yang dihadapi adalah dengan  cara  pendekatan  partisipatif aktif  dengan  Prosedur Kerja adalah sebagai berikut yaitu 1) Tahap persiapan adalah Koordinasi pelaksanaan program 2) Tahap  pelaksanaan, yaitu berupa penyuluhan/pelatihan/workshop 3) Tahap monitoring dan evaluasi, yaitu dilakukan pendampingan dan penilaian atas capaian program yang telah dilaksanakan.      Hasil Pengabdian ini adalah: (1) Persiapan Pemberdayaan Masyarakat perempuan pesisir yaitu dengan melakukan koordinasi baik itu dengan pemerintah daerah dan masyarakat pesisir yang akan jadi objek pemberdayan serta menyiapkan sarana dan prasarana yang menunjang pelaksanaan pemberdayaan (2) pelaksanaan Workshop dengan memberikan  keterampilan kepada perempuan di wilayah pesisir yang akan menjalani proses belajar tentang pengetahuan dan keterampilan dengan pengolahan menjadi ikan asap yang berasal dari olahan hasil laut agar lebih bernilai jual serta memberikan penyuluhan penguatan kelembagaan dengan mengoptimalkan Koperasi Simpan Pinjam bagi masyarakat yang berada di kawasan pesisir karena koperasi ini berfungsi sebagai tempat untuk menggali dan mengaktualkan potensi ekonomi lokal guna merangsang tumbuhnya peluang kerja, kesempatan berusaha (3) monitoring dan evaluasi dengan mengadakan pendampingan usaha yaitu dapat membantu dalam meningkatkan kesadaran dan pengetahuan, kemauan serta motivasi untuk meningkatkan usaha dan membantu menemukan inovasi baru sehingga produk usah dapat memiliki daya saing.
PENGUATAN KELEMBAGAAN BUM DESA MENJADI KEKUATAN BARU EKONOMI DI DESA DI DESA WAJAH JAYA DAN DESA MULIA JAYA KABUPATEN BUTON
Authors: Sadat Anwar
Published: July 2019

Sektor perekonomian Kabupaten Buton didominasi oleh sektor pertanian yang berbasis di pedesaan namun pertumbuhannya sangat lamban. Upaya pemerintah dalam mengentaskan kemiskinan dilakukan dengan memberikan keputusan bagi pemerintah yang berada di desa. Upaya itu tercetus dalam badan yang disebut dengan BUMDES. BUMDES sendiri merupakan badan usaha yang seluruh atau sebagian permodalannya berasal dari desa. Modal yang disisihkan nantinya bisa dimanfaatkan untuk menciptakan lapangan pekerjaan ataupun meningkatkan pelayanan masyarakat yang baik. Faktor penyebab kurang berhasilnya program-program tersebut paling dominan adalah daya kreativitas dan inovasi masyarakat desa dalam mengelola, dan menjalankan mesin ekonomi di perdesaan. Sistem dan mekanisme kelembagaan ekonomi di pedesaan tidak berjalan efektif sehingga berimplikasi pada Predikat Daerah Tertinggal Bagi Universitas Muhammadiyah Buton, kerjasama dengan BUMDes akan berimplementasi pada lahirnya berbagai jurnal mengenai pengembangan ekonomi pedesaan, menjadi materi bagi program pengabdian pada masyarakat di Desa Wajah Jaya, dan Desa Mulia Jaya Kecamatan Lasalimu Selatan. Peran strategis kampus dengan para akademisinya tentu saja bakal menjadi amunisi yang sangat strategis bagi desa-desa di Kabupaten Buton sehingga bisa menemukan solusi dan rumusan proses yang lebih cepat menuju desa sejahtera. Di sisi lain, wacana ekonomi desa khususnya BUMDes juga bakal mendorong para akademisi mengkaji lebih jauh berbagai potensi ekonomi desa yang hingga hari ini masih butuh banyak dukungan.
PELATIHAN PEMBELAJARAN BERBASIS E-LEARNING
Authors: Iksan Muhamad
Published: July 2019

Pelatihan dalam bentuk pengabdian ini bertujuan untuk memberikan panduan terperinci tentang merancang dan mengembangkan sebuah kursus e-learning untuk pelatih dan perancang instruksional yang baru mengenal desain e-learning. Juga memberikan konsep dasar dan informasi tentang proses dan sumber daya yang terlibat dalam e-learning pengembangan, yang mungkin menarik bagi peserta didik serta mempermudah peserta didik dalam pembelajaran. Metode yang digunakan web-based learning dengan pendampingan langsung secara visual dengan mempraktikan. E-learning dapat dilihat sebagai pembelajaran berbantuan komputer, dan sebagai pedagogi untuk pembelajaran yang berpusat pada peserta didik dan kolaboratif. Perkembangan awal dalam e-learning difokuskan pada komputer belajar dengan bantuan, di mana sebagian atau seluruh konten pembelajaran disampaikan secara digital. Upaya pemerintah dalam meningkatkan sumberdaya manusia harus dibarengi dengan kemampuan teknologi, saat ini segala sesuatu diperhadapkan dengan teknologi dalam menuju revolousi indistri 4.0 seiring dengan berkembangnya teknologi, maka pembelajaran pula semakin meningkat dalam pelakasanaanya. Oleh karena itu ini dianggap sangat penting, seperti halnya yang dilakukan oleh Universitas Muhammadiyah Buton dalam mengintegrasikan teknologi informasi ke dalam pendidikan. Ini mengadaptasi proses belajar peserta didik dengan memperkenalkan sistem pembelajaran online dengan penggunaan website. Atmosfir akademik dalam pemanfaatan blog, google, wikipedia, Academia portal, repositori, perpustakaan digital, sistem manajemen pembelajaran, pencarian mesin, dan portofolio elektronik dan sebagainya selalu digunakan, untuk mencari sumber-sumber materi dari tugas yang diberikan. Hasil yang didapatkan pada pembelajaran online dengan menggunakan website sangat mempermudah peserta didik sehingga lebih fokus dalam proses belajar dikelas ataupun saat mereka berada di luar kelas.
Agenda Change in Western Development Organizations: From Hard Production to Soft, Timeless, Placeless Policy
Authors: H. Wade Robert
Published: July 2019

Professor Robert Wade, Professor of Political Economy and Development at the London School of Economics, delivered the keynote address for the 11th Annual Conference on the Management of the Pakistan Economy.
This is a talk about the dramatic change in the understanding of what constitutes “development” that occurred in the West and in much of the developing world after the mid 1980s. Before that time it was widely understood that development meant rising overall “prosperity” and that heavy investment in infrastructure and in industry were key drivers. After the mid 1980s the content of development came to be “extreme poverty reduction”, “humanitarian assistance”, “primary school education”, “primary health care”, “anti-corruption”.
Globalization: The Challenge for Pakistan
Authors: Hamdani Khalil
Published: July 2019

This paper makes the case for Pakistan to engage actively in globalization. At present, the country is more a recipient of globalization than a participant. There is a need to shift the terms of engagement from passive to active involvement. Particular effort is needed to encourage foreign companies already present in Pakistan to integrate activities with their global operations. Export-oriented investment requires a more favorable trade regime. Above all, global engagement will require Pakistan to build up its technological capabilities substantially, both at the enterprise level and economy-wide. These shifts imply a revitalized industrial policy endorsed by industry and a vigorous policy thrust aimed at investment-led growth.
The Impact of the Macroeconomic Environment on Pakistan’s Manufacturing Sector
Authors: Mangla Inayat U. , Din Muslehud
Published: July 2019

This paper analyzes the impact of the macroeconomic environment on Pakistan’s manufacturing sector, emphasizing in particular the role of fiscal and monetary policies in shaping incentives for industrial investment. Arguably, Pakistan’s macroeconomic fundamentals in the last two decades have remained fragile, resulting in severe macroeconomic imbalances that have contributed to macroeconomic instability and hampered private investment in aggregate as well as in the manufacturing sector. Furthermore, macroeconomic stabilization policies have often failed to produce the desired results owing to the lack of coordination between monetary and fiscal policies. Pakistan’s economy has thus lived on borrowed money and time and on rent-seeking behavior. Although some recent macroeconomic indicators have improved slightly, fundamental weaknesses remain. In particular, the recent improvement in the current account deficit was driven largely by the high inflow of remittances, coupled with financial engineering such as loan payments from the International Monetary Fund, “friendly” money, European Union bonds, and Islamic sukuk. It is imperative to think about the consequences of a leveraged reliance on remittances in the aftermath of falling oil prices and global deflation. Prudent macroeconomic management aimed at consolidating public finances and controlling inflationary pressures is essential to boost industrial investment and yield sustainable growth.
Credit Flows to Pakistan’s Manufacturing SME Sector
Authors: Ahmad Imran , Alam Karim
Published: July 2019

This paper profiles the flow of credit to manufacturing SMEs and their subsectors in Pakistan. We discuss the challenges confronting the SME sector as well as the role of the central bank in this context. Based on the literature and data available, we find that the flow of financing to the manufacturing sector witnessed a gradual and steady increase in absolute terms, although its share of total industry credit declined sharply over a nine-year period. Financing to manufacturing SMEs initially declined and then increased over a period of six years.
In Quest of SME-Conducive Policy Formulation
Authors: Hanns Pichler H. C. J.
Published: July 2019

The very topic raises a challenging question: that is, of the role and significance, if not the “survival,” of small and medium enterprises (SMEs) and related structures amid forces, which – particularly in the sphere of industry – tend to favor the “big” over the “small” at first sight. At the same time, this points to underlying aspects and challenges of broader socioeconomic and structural dimensions with a concomitant need to formulate appropriate, more differentiated, and specifically designed business policies. Today, such challenges and related problems are seen as intertwined and multipronged, given (i) the growing international (not least as a strategic ingredient of development) perception of the role and exposure of SMEs in terms of their sector-related structural significance nationally, regionally, and globally; (ii) a closer-to-the-skin view of developments related to ongoing restructuring in the European business environment, which, in the context of SMEs, is in many ways regionally unique; and (iii) the overriding socioeconomic and systems-related aspects of a more comprehensive SME-specific policy formulation.
The Return of Industrial Policy and Revival of Pakistan’s Economy: Possibilities of Learning, Industrial and Technology Policies
Authors: Noman Akbar
Published: July 2019

After being among the earliest countries to embark on the East Asian path, Pakistan fell away but was still among the ten fastest growing economies of the world during 1960–90. However, the seeds for the subsequent economic and technological malaise were also sown in that period. This paper provides an overview of recent theoretical and empirical work on industrial policies – more accurately labeled learning, industrial and technology (LIT) policies – and examines their implications for Pakistan. These include a selective, more sharply focused approach than the comprehensive agendas of reforms that have become common. Substantial islands of success with industrial policies have emerged in a variety of institutional and governance settings, different from those of the original East Asian developmental states. They offer valuable lessons. Raising the abysmally low level of investment in Pakistan is a requirement as well as an outcome and an instrument of industrial policies. This argues for a revival of development finance to stimulate investment as well as to direct it towards selective targets. How to mitigate the risks of this and other instruments of industrial policy to get the risk–reward ratio right is another concern of the paper. An important target of such policies should be the technological upgrading of existing industries. There is enormous scope for doing so, with international comparisons suggesting that Pakistani manufacturing does poorly – both in terms of variance in productivity between firms within an industry as well as in introducing new technologies and products. Whilst the constraints of the politics–governance–security/terrorism nexus are beyond the scope of the paper, their salience cannot be underestimated.
The Missing Economic Magic: The Failure of Trade Liberalization and Exchange Rate Devaluation in Pakistan, 1980–2012
Authors: McCartney Matthew
Published: July 2019

Pakistan and India were part of that wave of economic liberalization among developing countries from the late 1980s. This paper is about one aspect of that failure to ‘produce the economic magic’, in Pakistan. Pakistan substantially liberalized its international trade after the late 1980s, and contrary to some views managed its exchange rate in an exceptionally clear sighted and prudent manner. In response, Pakistan never experienced sustained and rapid export led-growth. In fact so disappointing was the performance of exports that Pakistan’s degree of integration with the world economy was little higher in 2015 than it had been in 1990. This paper first examines the exciting promise followed by the lackluster performance of trade liberalization. It establishes evidence that the exchange rate was managed in a way that should have helped a more liberalized trading regime contribute to economic growth. The paper explores wider evidence linking trade liberalization to economic growth and argues that the positive relationship is at best only a contingent one. Those contingent factors that have failed to support the positive link between trade liberalization and economic growth in Pakistan are investment, tax revenue, and upgrading/learning.
Pakistan: A Case of Premature Deindustrialization?
Authors: Hamid Naved , Khan Maha
Published: July 2019

While “deindustrialization” is now considered normal for developed countries, recent trends show that many developing countries have seen their share of manufacturing employment peak at far earlier levels of income than in advanced countries. This new occurrence, which blocks off the main avenue for a country to catch up with more advanced economies, has been called “premature deindustrialization.” As a result of stagnation in manufacturing since 2007, Pakistan is on the brink – if not already in the process – of premature deindustrialization. This paper focuses on (i) growth trends in manufacturing and the economy, (ii) developments in the context of premature deindustrialization in Pakistan, and (iii) the change in the country’s structure of industry.
We adapt and apply the industrial sophistication index developed by Lall, Weiss, and Zhang (2005) to the Pakistan Standard Industrial Classifications in the Census of Manufacturing Industries. The structure of industry in Pakistan, Sindh, and Punjab is mapped from 1990–99 to 2005/06 (2010/11 for Punjab) on the basis of a sophistication index score. Our analysis substantiates the conclusion that Pakistan’s industrial structure has stagnated, drawing on analyses of export data in other studies. It also indicates that our finding of modest upgrading in the industry sector on the basis of an intuitive division of industries into low-technology and high-technology industries may have been too optimistic. Revitalizing manufacturing growth will require Pakistan to once again adopt a proactive industrial policy to address the constraints and weaknesses of the manufacturing sector.
The Economic Impact of New Firms in Punjab
Authors: Chaudhry Azam , Haroon Maryiam
Published: July 2019

Despite the consensus that new firms have a significant economic and socioeconomic impact, there is very little empirical evidence to support this claim in the Pakistani context. In this paper, we start by looking at how new firm entry varies across districts in Punjab over time. We then look at how the establishment of different types of firms across these districts has affected district-level socioeconomic outcomes in the province. We find that firm entry has a positive impact on economic outcomes such as employment and enrollment, and that this impact can vary by the scale of the firms that enter.
Organization, Management, and Wage Practices in Pakistan’s Electrical Fan and Readymade Garment Sectors
Authors: Thompson Chaudhry Theresa , Faran Mahvish
Published: July 2019

The electrical fan sector in Pakistan has existed since at least the country’s independence and produced for the domestic market for most of its history, although the sector has had strong export growth in the last 15 years. On the other hand, the readymade garment sector has a shorter history, but has been export-oriented from the beginning. The fan sector has retained the traditional batch production system while garments are produced along a line. Nonetheless, both rely on piece rate-based wages to meet their production targets. In this paper, we describe production, management, wage practices, quality, and some barriers to reorganization in these sectors.
The State of Manufacturing in Pakistan
Authors: Rasiah Rajah , Nazeer Nazia
Published: July 2019

The history of successful industrializers, such as South Korea and Taiwan, shows a systematic shift in the production structure from low- to high- value added activities in manufacturing and its resulting impact on agriculture, mining and services. Within manufacturing, the transformation is seen in both a movement from low-value added sectors, such as apparel making, to high-tech activities, such as automotive and electronics products, and, within particular industries, vertical integration into knowledge-intensive activities.
Pakistan’s failure to engender the conditions to stimulate technological upgrading within its leading manufacturing industry of clothing, and a shift away to higher-value added industries is the prime reason why the country has not achieved rapid growth in GDP per capital over the long-term. This paper discusses Pakistan’s stagnation in manufacturing over the period 1960-2013 against the experience of the rapid industrializers of South Korea, Taiwan and Malaysia. Drawing on empirical evidence it argues that Pakistan requires a dynamic industrial policy that focuses on technological upgrading in its existing manufacturing sectors and the creation of competitive advantage in high value-added sectors if the country is to experience sustained long-term economic growth.
PENGARUH CSR DISCLOSURE, KESEMPATAN BERTUMBUH DAN RISIKO KEGAGALAN PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT
Authors: Indriaty Lely , Tania Della
Published: July 2019

The aims of this research are to know the influence of CSR disclosure, growth opportunities and default risk to earnings response coefficient in the manufacturing company of pharmaceutical sub sector listed on the Indonesia Stock Exchange period 2010-2015. This research belongs to quantitative research. Sample collection technique used purposive sampling. Using purposive sampling technique, 6 companies is used as research sample. The analysis method of this research used multiple linear regression analysis. The results showed that: (1) CSR disclosure has positive and significant influence to earnings response coefficient (sig t 0.0002 < 0.05), (2) Growth opportunities has positive and significant influence to earnings response coefficient (sig t 0.0169 < 0.05), (3) Default risk has negative and significant influence to earnings response coefficient (sig t 0.0045 < 0.05). Simultaneously, CSR disclosure, growth opportunities, and default risk has significant influence to earnings response coefficient (sig f 0.000000 < 0.05).
PENGARUH ELEMEN KONTEKSTUAL TERHADAP INTENSI BERWIRAUSAHA MAHASISWA DIPLOMA III AKUNTANSI
Authors: Darmawan Yanto
Published: July 2019

This study aims to investigate factors that influence entrepreneurial intention of student of Diploma III in accounting. The model which is analyzed include contextual factors (instrumen readiness, academic support and structural support). Data was obtained through questionnaires from 261 students of Akademi Akuntansi YKPN (AA YKPN) Yogyakarta. Data  was analyzed by Structural Equation Modelling - Partial Least Square (PLS) using Smart PLS 2.0. The results of this research shows that the entrepreneurial intentions of students of Diploma III in accounting is influenced by instrumen readiness, and structural support. Keywords: entrepreneurial intention, subjective norm, contextual factors, partial least square
ANALISIS EKSPOSUR EKONOMI DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA PADA PERUSAHAAN ROKOK YANG TERCATAT DI BEI
Authors: Ibrahim Ida Musdafia , Haryono Arif
Published: July 2019

This study aims to analyze economic exposures and its factors namely exchange rates and inflation, that influence firm value as reflected through firm cash flow. Analytical method used Ordinary Least Square and eviews as analytical tool. This study used secondary data and cigarette industry companies listed on the Indonesia Stock Exchange as samples along 2008 to 2017. Samples choosing method used purposive sampling based on determined criterias. The results showed that partially economic exposure had positive effects on firm value but insignificant. These could be seen from the economic exposure factors influncenced namely exchange rates and inflations.The exchange rate risk has low influenced cash flow was caused of the tobacco industry has low level of export/import.Enhance,inflation also had low effect on cash flow was caused of the tendency of cigarette consumers will continue to buy cigarettes even though its price increases. In short, economic exposure in the tobacco industry has low influence toward firms value. Hence, simultaneously changes in exchange rates and inflation which are economic exposure indicators have a significant effect on cash flows.  Keywords: Economic Exposure, Exchange Rate Risk, Inflation Risk, Firms Value, Cash Flow
ANTESEDEN INTENSI BELANJA PENGGUNA APLIKASI/WEBSITE TOKO ONLINE DI YOGYAKARTA
Authors: Ardiyanto Faizal , Kusumadewi Hermala
Published: July 2019

In recent years, consumers are facilitated with online shop applications and websites. They are no longer needed to visit the “brick-and-mortar” shop to satisfy their needs and wants. Consumers can access the online shop as long as they smart phones are connected to internet network. Online shop also offers a great variety of products and services. This is an interesting topics to be discussed and researched. This reasearch is aimed to provide the evidence that there are positive affects among perceived security, ease of payment, trust in application/website, and online shopping intention. 450 respondents are participated in this research. Path analysis is used to examine the six hypotheses. The result shows that most of hypotheses are supported except H1b which states that perceived security positively affects online shopping intention. Keywords: online shop, smart phone, websites, perceived security, ease of payment, trust in application/website, online shopping intention, online consumers.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
Authors: Jati Budhi Purwantoro
Published: July 2019

Tujuan penelitian ini adalah untuk memperoleh bukti empiris tentang pengaruh implementasi Standar Akuntansi Pemerintahan (SAP) Berbasis Akrual terhadap kualitas laporan keuangan pemerintah daerah (LKPD) di Indonesia. Pengujian dilakukan dengan membandingkan kualitas laporan keuangan pemerintah daerah sebelum dan setelah penerapan Standar Akuntansi Pemerintahan Berbasis Akrual. Penelitian ini menghipotesiskan bahwa terjadi peningkatan kualitas informasi laporan keuangan pemerintah daerah setelah penerapan Standar Akuntansi Pemerintahan Berbasis Akrual. Peningkatan kualitas laporan keuangan dilihat dari peningkatan nilai Opini Badan Pemeriksa Keuangan atas laporan keuangan pemerintah daerah. Populasi dalam penelitian ini meliputi seluruh pemerintah daerah bak pemerintah provinsi maupun pemerintah kabupaten/kota di Indonesia pada tahun 2012-2017. Penentuan sampel dilakukan dengan metode purposive sampling. Total sampel yang digunakan adalah 524 pemerintah daerah. Metode analisis yang digunakan adalah analisis regresi linier sederhana dan ujibeda rata-rata sampel berhubungan. Pengujian hipotesis pengaruh penerapan SAP Berbasis Akrual terhadap kualitas LKPD dilakukan menggunakan koefisien regresi (beta) dari penerapan SAP Berbasis Akrual. Adapun pengujian hipotesis peningkaan kualitas laporan keuangan pemerintah daerah dilakukan menggunakan uji beda rata-rata Opini BPK. Hasil analisis menunjukan bahwa secara signifikan penerapan SAP Berbasis Akrual berpengaruh terhadap kualitas LKPD. Selanjutnya, hasil penelitian menunjukkan terjadinya peningkatan kualitas LKPD setelah penerapan SAP Berbasis Akrual. Hal ini dibuktikan dengan signifikannya beta penerapan SAP Berbasis Akrual dan meningkatnya rata-rata Opini BPK sebagai proksi dari kualitas LKPD setelah penerapan SAP Berbasis Akrual. Kata Kunci: SAP Berbasis Akrual, LKPD.
KEPUASAN KERJA SEBAGAI KUNCI OPTIMALISASI KINERJA PEGAWAI PADA DINAS KEHUTANAN SULAWESI TENGAH
Authors: Madiistriyatno Harries , Nahardi Nahardi , Ibrahim Ida Musdafia
Published: July 2019

Job satisfaction is one of the keys to accomplish optimal performance. Therefore, conditioning the organization to create job satisfaction is very important. This study aims to prove that the optimization of employee performance can be achieved especially if the job satisfaction has been realized, using career development, competence, and compensation as indicators. This research method was descriptive-verification with the collection data using survey that sampling uses saturated sampling and analyzed using the Structural Equation Model. The object research was employees of the Regional Forestry Service work units of Central Sulawesi Province. The results proved that the job satisfaction was a very important factor in mediating (full mediating variables) the variables of career development, competence, and compensation in improving employee performance, which is indicated by a positive and significant effect. Furthermore, it was proven that the biggest contribution affecting employee performance was the variable job satisfaction, with career development contributes to the highest influence on job satisfaction, followed by competence, and compensation.   Keywords: Job satisfaction, career development, competence, compensation, and employee’s performance.
PERBEDAAN FINANCIAL PERFORMANCE PASCA SECONDARY OFFERINGS
Authors: Perdana Djaja , Herbowo Herbowo
Published: July 2019

This study aims to examine the differences in corporate financial performance before and after secondary offerings. The financial performance is proxied by WCR, DER, Solvency, ROA, ROE, Asset Turnover (ATO) and Growth ratio which representing the value of liquidity, financing, activity, performance and growth of the firm. The study involved 67 samples of the companies listed on the Indonesia Stock Exchange conducting secondary offerings during 2008-2013 period and selected through purposive random sampling method and using Financial Statement data from 2005-2016 period. Hypothesis test is performed using Wilcoxon Signed Rank test. The results of this study indicate that there is no significant difference in the ratio of Solvency, ROA and ROE between before and after secondary offerings, but there are significant differences in the ratio of WCR, DER, Asset Turnover and Growth. WCR ratio after secondary offerings increased, while DER ratio after secondary offerings decreased, the condition of both ratios showed better performance. While the indication of poor performance seen in decreasing asset turnover ratio and growth ratio.Keywords : agency theory, financial performance, secondary offerings
FAKTOR FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERBANKAN
Authors: Diansari Rani Eka , Rispin Sheftyka
Published: July 2019

This study aims to determine the effect of firm size on human resource accounting disclosure, the effect of profitability on human resource accounting disclosure and the effect of company age on human resources accounting disclosure. The population of this study are banking companies listed on the Indonesia Stock Exchange in 2015-2017 with a sample of 120 samples. The sampling technique uses purposive sampling method. The data used is secondery data. Analytical technique used are descriptive statistical analysis, classical assumption test, multiple linear regression, F test, t test and R2 test. The result of the study concluded that 1.) the value of the company sixe was 2,870 and a significance value of 0,005. This proves that the size of company has a significant positive effect on human resource accounting disclosure, 2.) the profitability value is -0,585 and the significance value is 0,560. This proves that profitability has a negative effect not significant on human resource accounting disclosure and 3.) the value of the company age is 1,616 and the significance value is 0,109. This proves that the age company has no significant positive effect on human resource accounting disclosure.
Keywords: company size, profitability, company age, human resource accounting disclosure
PENGARUH POLA MAKAN TERHADAP KEJADIAN GASTRITIS DI PUSKESMAS PURWODADI I KABUPATEN GROBOGAN
Authors: Susanti Meity Mulya , Fitriani Fitriani
Published: July 2019

Latar Belakang: Pola makan adalah suatu cara pemenuhan kebutuhan zat gizi yang meliputi jenis makanan, keteraturan makan, frekuensi makan dan porsi makan yang digunakan sebagai energi tubuh. Pola makan merupakan variabel yang erat kaitannya dengan kejadian gastritis. Gastritis adalah penyakit yang bukan disebabkan oleh gangguan pada organ lambung melainkan lebih dipicu oleh pola makan yang buruk. Jadi pola makan yang baik merupakan salah satu cara untuk terhindar dari penyakit gastritis. Tujuan penelitian ini adalah untuk mengidentifikasi pengaruh pola makan terhadap kejadian gastritis di Puskesmas Brati Kabupaten Grobogan.Metode; Desain penelitian yang digunakan pada penelitian ini adalah case control dengan menggunakan pendekatan retrospective yaitu suatu penelitian yang mencari pengaruh antara variabel independent dan dependent yang diidentifikasi pada waktu penelitian dengan melihat faktor resiko atau terjadinya pada waktu yang lalu.Hasil; Berdasarkan analisa menggunakan komputerisasi dengan uji Chi-Square observed untuk sel a, b, c, d masing – masing 0, 50, 50, 0 sedangkan nilai rownya masing – masing 25%, 25%, 25%, 25%. Dari hasil uji Chi – Square didapatkan nilai p=0,000 < alpha =0,05 jadi Ha diterima dan Ho ditolak. Dapat disimpulkan bahwa ada pengaruh pola makan terhadap kejadian gastritis di Puskesmas Brati Kabupaten Grobogan.Simpulan; Dari penelitian diatas dapat disimpulakan bahwa terdapat pengaruh yang signifikan pola makan terhadap kejadian gastrtitis di Puskesmas Brati Kabupaten Grobogan. Kata Kunci : Pola Makan , Kejadian Gastritis
EFEKTIVITAS PENGGUNAAN DAUN JAMBU BIJI (PSIDIUM GUAJAVA) DAN DAUN SIRIH MERAH (PIPER CROCATUM) TERHADAP PENGONTROLAN ODOUR (BAU) PADA PASIEN DENGAN LUKA DIABETES MELLITUS DI FATCHUL WOUND CARE
Authors: Sutrisno Sutrisno , Hidayat Daru Puji
Published: July 2019

Latar belakang: Pada pasien diabetes mellitus 15% diantaranya menderita ulkus. Dari studi pendahuluan 22 pasien ulkus diabetes di FWCC. 63.64% pasien merawat luka dengan rivanol, 18.18% pasien menggunakan NaCl, 9.09% merawat lukanya dengan betadin dan sisanya 18.18% pasien merawat luka dengan bioplasenton. Tetapi ulkus diabetes tersebut tidak kunjung sembuh dan menimbulkan bau yang menyengat. Wound cleansing menggunakan larutan yang non toksik untuk mempercepat penyembuhan luka dan mengontrol kontaminasi bakteri lebih lanjut sehingga Odour dapat diminimalisir. Salah satu contohnya dapat menggunakan astringent herbal yaitu larutan rebusan daun jambu biji (Psidium guajava) dan rebusan daun sirih merah (Piper crocatum). Tujuan penelitian ini adalah Untuk mengetahui efektivitas penggunaan daun jambu biji (Psidium guajava) dan daun sirih merah (Piper crocatum) terhadap pengontrolan odour (bau) pada pasien dengan luka diabetes mellitus Di Fatchul Wound Care.Metode: Penelitian ini menggunakan desain quasi eksperimental dengan pendekatan Postest Only Design. Taknik sampling yang digunakan adalah non probability sampling dengan metode accidental sampling dan didapatkan 20 responden.Hasil; Berdasarkan analisis menggunakan uji Independent sample t-test didapatkan nilai mean : perlakuan wound cleansing menggunakan rebusan daun Psidium guajava dan rebusan daun Piper crocatum sebesar 20.50 dan 12.70. Selain itu, dari hasil uji diperoleh nilai p=0.000 (p < 0.05) yang menunjukan ada perbedaan yang signifikan dengan tingkat kepercayaan 95% didapatkan nilai t=5.876 (> dari t tabel = 1.734) yang berarti bahwa perbedaan tersebut dapat diterima dengan nilai perbedaan rata-rata (mean) sebesar 7.80.Simpulan; wound cleansing menggunakan rebusan daun Piper crocatum lebih cepat mengontrol odour pada luka diabetes. Kata Kunci : Wound cleansing, Psidium guajava, Piper crocatum dan Odour
PENERIMAAN DIRI PADA PENDERITA DIABETES MELITUS PASKA AMPUTASI DI WILAYAH LOMBOK NUSA TENGGARA BARAT
Authors: Aulia Khairiyatul , Permana Iman , Primanda Yanuar
Published: July 2019

Latar Belakang; Tahap duka cita dan kehilangan pada penderita amputasi berbagai macam reaksi, sebagaian besar pada penderita amputasi akan mengalami frustasi dan fase depresi bekepanjangan yang membuat terjadinya resiko bunuh diri. Namun banyak penderita amputasi yang dapat menerima keadaan sebagai Takdir Tuhan. Tujuan penelitian ini untuk menggali persepsi penerimaan diri penderita diabetes melitus paska amputasi dalam menjalani kehidupan dengan disabilitas.Metode; penelitan mengunakan pendekatan kualitatif dengan analisis naratif, jumlah informan terdiri dari 6 orang, dan peneliti menjadi instrument utama serta terdapatnya perekam suara, catatan lapangan, dan lembar wawancara semi terstruktur.Hasil;  hasil penelitian ini di dapatkan 5 tema yaitu a) menerima keadaan emosional, b) meyakini sebuah cobaan, c) nasib, d) belum menerima kehendak Allah sepenuhnya, e) menerima kehendak Allah. Hasil penelitian ini di pengaruhi oleh adanya budaya Sasak dan unsur agama dalam mempengaruhi persepsi penerimaan diri. Kata kunci : Diabetes Melitus, Budaya Sasak, Penerimaan Diri