bluuebunny/crossref_metadata_2025 huggingface dataset:
OWNERSHIP STRUCTURE, DIVIDEND PAYMENT, AGENCY COST AND CORPORATE VALUE (SUATU PENGUJIAN MODEL STRUKTURAL)
Authors: Fadah Isti
Published: November 2020

The  agency problem come because of separation between ownership and management on large corporate, there is a conflict between shareholder as an owner and manager as an agent. Manager focus on high growth of corporate (low dividend) but the owner prefer high dividend. The aims of the research are (1)  to analysis the effect of free cash flow, risk and ownership structure to dividend payment ,(2) to analysis the effect of free cash flow, risk and ownership structure to  agency cost. (3) to analysis the effect of dividend payment to corporate value, and (4) to analysis the effect of and agency cost  to corporate value The technique sampling is purposive sampling. Secondary data is used in this research. It is from financial report like balance sheet, financial statement and cash flow report. It is gotten from Indonesian Stock Exchange. The research period is 2000 up to 2006. It uses pooled data ( joint of time series data and cross section data) so the analysis units are 271 (n=271).  To Analysis data  is used descriptive  analysis and also statistical analysis that’s name  structural equation model (SEM). It uses structural equation model (SEM) because the model has a ladder causality relationship and several variable like ownership structure, agency cost, risk , dividend payment and corporate value are latent variables.  The results show that (1)  risk has a positive significant effect to the agency cost, It means that agency cost can reduce the risk especially high risk investment that manger can do.  (2) Dividend payment  has a positive significant effect to the corporate value, It supports the-birds-in-the-hand theory and (3) risk has a positive significant effect to the corporate value. It means that investor always care about risk of corporate where they will invest.
MANAJEMEN LABA PADA PERUSAHAAN YANG MELANGGAR PERJANJIAN UTANG
Authors: Herawati Nurul
Published: November 2020

This research aims to give empirical evidence concerning earnings management in firms violating debt covenant and to test whether earnings management in those firms are larger than that in control firms. Research population is manufacturing company listed at Bursa Efek Indonesia. The sample includes 17 firms violating debt covenant and 22 firms complying debt covenant as control firms. The sampling method is purposive sampling. Method of statistics used is t-test. The statistic test of first hypothesis shows that mean of discretionary accruals at a year before violation is significantly larger than that at the year debt covenant violation. This result supports debt covenant hypothesis. But, mean difference at the year of violation and at a year after violation does not provide the support for the hypothesis. The statistic test of second hypothesis shows that mean of discretionary accruals of firms violating debt covenant at a year before and at the year violation of debt covenant is significantly larger than that of control firms. Thus, we can conclude that violation of debt covenant motivate management to perform earnings management.
PENGARUH PEMBERDAYAAN TERHADAP KELELAHAN KERJA DAN KECERDASAN EMOSIONAL PERAWAT DAN BIDAN PADA RUMAH SAKIT RUJUKAN DI SULAWESI SELATAN
Authors: Alam Roslina
Published: November 2020

Nurses and midwives is a profession which serves human beings and humanity, in the sense that the profession of nurses and midwives will give priority to the health of individuals, family and society above their own interest. The services provided by nurses and midwives is based on their knowledge and know-how in nursing which integrates the attitude, intellectual capacity and technical skills of the nurses and midwives based on their willingness and competence in helping others in health and sickness. This research is conducted on nurses and midwives in regional referral hospitals in South Sulawesi, which is comprised of seven hospitals in the municipality of Palopo, regency of Bone, regency of Bulukumba, municipality of Parepare and three other hospitals in the municipality of Makassar. The focus of this research is on the empowerment felt by nurses and midwives in relation to role ambiguity and conflict, job burnout and emotional intelligence. Sample was taken using proportional area random sampling where each unit is determined as much as 10 percent by Gay (in Umar, 2004:108). Sample size is about 200 people. The design of this research is explanatory, which tries to explain the relation among variables through confirmatory analysis and proposition testing. The result of the research shows that: (1) the empowerment has positive and significant impact on role ambiguity and conflict, due to the high expectation and lack of workers in the hospitals, (2) role ambiguity and conflict has positive and significant impact on job burnout, (3) empowerment has insignificant impact on job burnout, (4) job burnout has insignificant impact on emotional intelligence, and (5) empowerment has significant and positive impact on emotional intelligence. This research found that task and responsibility should be adapted to job description and further research should develop other variables in the hospital, improve the autonomy and independence of the nurses and midwives so as to reduce role ambiguity and conflict.
STRATEGI BERTAHAN INDUSTRI MAKANAN SKALA KECIL PASCA KENAIKAN HARGA PANGAN DAN ENERGI DI KOTA YOGYAKARTA
Authors: Susilo Y. Sri
Published: November 2020

The purpose of this research is to identify and analyze the strategy of surviving performed by small-scale food industry against the raise of food and energy price in Yogyakarta. The definition of small industry is the business that performed production activity with numbers of production labor 1 – 19 persons. Sample size is 100 respondents. Method of sampling utilizes convenience sampling. Primary data is compiled by interview based on given questionnaires. Besides that, in-depth interview also performed to get more detailed information. Secondary data is obtained from related agencies, and browsing on internet. Data analyzed with descriptive approach. The result shows that all respondent is keeping the production survive and the business runs. Strategy that performed by respondents in order to survive is varied depend on the kind of product and the condition of each respondent’s business. The strategy of surviving that is performed is: (1) raising the sell price and (2) not raising the price or price is fixed. Both chosen strategy is combined with strategy: (1) reducing the profit margin and (2) reducing the product size. Another applied strategy is performed efficiency by pressing the promotion cost and the costs that social-related, like several donations for societies around.
MODEL TRAINING NEEDS ANALYSIS UNTUK MEMBENTUK PERILAKU INOVATIF SDM INDUSTRI KECIL SEPATU DI JAWA TIMUR
Authors: Kristina Anita
Published: November 2020

Market Extension and product inovation every moment is conducted by industry, this matter needs the better skill from the production to increase performance of innovative and understanding to new product.The aim of this research is to compile the model of Training Needs Analysis ( TNA) which is needed to identify the training requirement in order to overcome theworker competence in innovative performance, this is in the small industry. TNA is very important because TNA assists to find whether deficiencies of innovative performance can be improved with the training. The result of this research indicates that the innovative behavior is fundamental problem and become the main problem  which must be finished with training. The  result of this study indicates that TNA is  shown in  a model of concept of  a system that is consist of input, process, and output. Process of analysis finds the  discrepancy and cause from the problem of skill inovative. The output of this model  is the training needs and non training needs.
MARKETING PERFORMANCE ANALYSIS OF BUILDING PLANNER CONSULTANT
Authors: Surjaatmadja Surachman
Published: November 2020

Marketing Performance Analysis of Building Planner Consultants. (case study in Java). Competition in the industry is becoming very keen,. to win this competition company needs implementative  and adaptive marketing  program and strategy to  deliver the product or service, so that the customer  accepts it better than the competitors (superior). The service marketing mix program which have been selected from the market informations, coordinated and colaboration with all of function in the company will give result  better. This research aims: To analyze of marketing performance of  building planner consultants in Java. The service marketing mix program as marketing planning, segmenting, targeting, positioning, product/services, pricing, promotion, channel distribution, physical evidence, people and price. This research is used the  strategic marketing management approach. The characters of this research is descriptive, while research method  is survey explanatory, by using the sampling technique of simple  random sampling to 140 of Building Planner Consultants. Results of this research indicate that  about the marketing planning activities more of firm (about 90%)  never do it, only 15.0% they doing the segmentation and 71.42%  sometimes they do
ASOSIASI ANTARA PERUBAHAN HARGA SAHAM DAN INVESTMENT OPPORTUNITY SET PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA
Authors: Martati Indah
Published: November 2020

This research is aimed at examining the relationship between the actual Stock return toward the investment opportunity set (IOS) as the growth proxy of manufacturing companies which listing at Indonesian Stock Market. The IOS proxies used are market to book value of equity (MBVE), market to book value of assets (MBVA), price earning ratio (PER), Firm Value to book value of property, plant and equipment (VPPE), ratio capital expenditures to book value of asset (CEBVA), and ratio capital expenditures to market value of asset (CEMVA).The value of each indicators analysed by using common factor analysis. The normality data is tested by using one sample kolmogorov smirnov test continued with correlation test non parametric correlation model Kendall’s tau b. The purposive sampling is used in this research for ten years observation (1998 – 2007) with pool data method. The number of sample used is 240 manufacturing companies that listing at Indonesian Stock Market. The result of the research show that the direct and indirect correlation only occurs partially toward  market to book value of assets (MBVA) proxy. It indicates that there is direct and indirect positive relation through firm realized growth  and financing policy intervening variable but  it does not occur to the  composite IOS  proxies.
HUBUNGAN KEAGENAN PEMERINTAHAN DAERAH DALAM KONTEKS ANGGARAN: SEBUAH AGENDA REKONSTRUKSI
Authors: Damayanti Ratna Ayu
Published: November 2020

The objectives of this study seem to analyze the agency relationship between executive and legislative in Jembrana local government in budgeting context during the three periods (e.g. new era, reform era, and euphoria reform era), and adat local village in Bali. This study also analyzes the instrument used by the adat local village in reducing conflict of interest and agency loss. Based on the information in adat Bali local village, the study aims at constructing a concept of agency to accommodate the agency relationship in the local government which is suitable for its organization. The method to approach to the study considers the Derrida Model to emphasize the wisdom of local culture values, or also the other isolated models. The paradigm accepts, compares, or synergizes all thoughts, and therefore, neither of definitions, texts nor ideologies appears established. All of these grow like the flowing water to follow the batch or the event flow in the field. It means that the character of the approach does not have absolute structure, form, and formality. The study, hence, utilizes ethnography as a strategy to explore and to map the local value wisdom. The conclusions of this study are: capitalism will be the artificial field where the market must replace the life. The breathing human community becomes merely an object, not subject. The study, then, looks for other alternative outside this consideration by promoting the local wisdom. Such effort really contributes to the construction of yadnya (sincere, balanced) agency relationship pattern and of compensation forms, like olihan-olihan, in which the citizen determines the proportion accepted by the agent.
MENINGKATKAN KINERJA PEMASARAN UMKM MELALUI PERAN LINGKUNGAN, INOVASI PRODUK DAN KREATIFITAS STRATEGI PEMASARAN
Authors: Sukarno Gendut
Published: November 2020

The role of the ability to adapt with the environment, superior creativity marketing strategy and product innovation are necessary in order to maximize the achievement of performance marketing.This research aims to study the concept of the Environmental Role, Creative Marketing Strategies, Product Innovation of Small and Medium Enterprise Performance Marketing (UKM) in managing its business, is expected to help the Department of Cooperatives and Micro Small and Medium Enterprise in Sidoarjo district adopted a policy about empowering UMKM. The sample in this study are UKM's producer of bag and suitcase in Kendensari, Tanggulangin-Sidoarjo as many as 100 people. The analysis technique used is the Structural Equation Model (SEM). Results found that  the environment has no significant effect on product innovation but the environment has a significant positive effect on creative marketing strategies, while creative marketing strategy has no significant  effect on the performance of marketing and product innovation has a significant positive effect on marketing performance
PENGARUH KARAKTERISTIK ORIENTASI TEKNOLOGI TERHADAP KUALITAS PRODUK DAN PERBEDAAN KUALITAS PRODUK PERUSAHAAN CONSUMER GOODS DI SURABAYA
Authors: Wahyudiono Wahyudiono
Published: November 2020

The aim of the study is to examine the effect of technology Orientation characteristics (commitment R & D, technology acquisition and technology application) and dummy variable to product quality  of Consumer Goods Companies in Surabaya. The population of the study is all Consumer goods (food and beverage companies), which are operated until the end of 2010, and located in Surabaya Industrial Estate Rungkut (SIER), the companies also joined in GAPMMI of East Java branch and received facilities from East Java Board of Investment. This research employs complete enumeration since the number of  population is relatively small (29 food and beverage companies), where as the analysis tool is multiple linier regression analysis with independent variable which are quantitative and qualitative (dummy variable). Multiple linier regression is used to analyse the effect of technology orientation characteristics that reflect three factors on product quality. Dummy variable is used to analyse the differences of product quality of Consumer Goods campanies with go public status and without go public status. The test results shows either simultaneously or parsial,  indicates that the variable of technology Orientation characteristics consisting of commitment R & D, technology acquisition and technology application have a  significant effect on product quality of Consumer Goods companies. And the result also show that product quality of consumer goods companies with go public status is higher than product quality of the consumer goods companies without go public status.
PENGARUH TEKANAN WAKTU AUDIT DAN LOCUS OF CONTROL TERHADAP TINDAKAN YANG MENURUNKAN KUALITAS AUDIT
Authors: Kurnia Kurnia
Published: November 2020

The objective of this study is to investigate the effect of audit time pressure and locus of control on reduced audit quality. Based on the literature review, it was hypothesized that audit time pressure and locus of control have a significant effect on reduced audit quality. This research was done on auditors of audit firms listing Bapepam-Lembaga Keuangan (LK). Data was collected through questionnaires. The respondents of this research are junior auditors, senior, supervisor, and manager. Data were analyzed using path analysis for testing hypothesis. The results show that audit time pressure and locus of control have a significant effect on reduced audit quality. Spesifically, this study indicate that auditors who experience greater level of time pressure are more likely to commit reduced audit quality. Under conditions of excessive time pressure, auditors failed to adequately use all relevant decision cues. The results also indicate that auditors who are more likely to engage in reduced audit quality tend to possess an external locus of control. This indicate that the personality characteristics (instance, locus of control) play a role increasing audit quality. Since an external locus of control is associated with higher acceptance of audit quality reduction behaviors, audit firms may need to tailor their professional development programs and management practices to reflect an auditor’s locus of control.
PENGARUH INVESTASI, TENAGA KERJA DAN PENGELUARAN PEMERINTAH TERHADAP PERTUMBUHAN EKONOMI DI PROPINSI JAWA TIMUR
Authors: Suindyah D Sayekti
Published: November 2020

Investment, labor and government expenditure are important component for sustainable economic development process. This research aims is to analyze the effect of investment, labor, and government expenditure on Economic Growth in East Java Province. The hypotheses in this research is the investment, labor and government expenditure have influenced positive  and significantly to the economic growth. Base on the data analysis, hypotheses is really accepted. This research shows that variable investment, labor and government expenditure have influence positive and significantly on  economic growth. This indicates that three variables (investment, labor and government expenditure)  have give contribution on economic growth is positively. This means if investment, labor and government expenditure are increasing because of grow up in economic growth in East Java Province. It is recommended that to increase economic growth of East Java Province, a police is needed to motivate all parties to make investment to this province. The effort to increase investment should be focused on activities that involve many workers. Therefore, it is recommended that to increase economic growth of East Java Province use to a police for motivate all parties to make investment, increase to labor quality and be careful to use a government expenditure.
MERANGKAI KONSEP HARGA JUAL BERBASIS NILAI KEADILAN DALAM ISLAM
Authors: Alimuddin Alimuddin
Published: November 2020

This paper aims to explore and discuss the justice value in Islam in order to formulate price concept based on justice value in Islam. The second aim is to find out the benefits of the price concept for mashlahah of mankind. The analytical method employed in this paper is a critical-intuitive thinking based on Islamic epistemological framework, that is the bayani method, burhani method and irfani method. The bayani mothod is a textual presentation from text, event or phenomenon while the burhani mothod is based on logic to understand events and phenomena or to interpret the text contextually. While irfani mothod places greater reliance on intuition to achieve scientific knowledge. The three methods are applied integratedly in this paper. The study was conducted on the owners and management YDT in Bandung. The results showed, the price concept based on justice value according to bayani method is cost-plus profane basic needs and according to burhani  method is cost-plus basic needs as well as according to irfani method is cost-plus basic needs and environment. In general, the price concept based on justice value in Islam is cost-plus pricing, which is a concept that considers pricing benefit for mashlahah of mankind in determining the amount of margin through a balance between the needs of traders with the basic needs of the buyer's purchasing power and the need to preserve and maintain harmonization of the relationship with the environment. Determination of the price would reduce the economic disparities in society, creating a more harmonious life, and enhance the dignity of mankind.
COMPENSATION ANALYSIS TO INTENTION TO QUIT BY USING ORGANIZATION COMMITMENT AS THE INTERVENING VARIABLE
Authors: Prihati Minggar Anggri , Oetomo Hening Widi , Utomo Sulistyo Budi
Published: November 2020

Tujuan dari penelitian ini adalah untuk menganalisa hubungan langsung antara iklim organisasi dan kompensasi terhadap komitmen organisasi serta menganalisa hubungan tidak langsung antara iklim organisasi dan kompensasi dengan menggunakan karir sebagai variabel antara dengan Komitmen Organisasi. Objek penelitian ini adalah Perusahaan Telekomunikasi Indonesia, dan responden penelitian ini adalah seluruh karyawan di Departemen Teknis. Total populasi di Departemen Teknis adalah 66 karyawan, dengan menggunakan teknik sampel jenuh atau sensus, dimana semua karyawan adalah responden dalam penelitian ini. Teknik analisis dengan menggunakan analisis jalur yang akan menghitung parameter antara hubungan langsung dan tidak langsung. Hasil pertama dari penelitian ini adalah iklim organisasi memiliki hubungan positif langsung yang signifikan terhadap komitmen organisasi sementara kompensasi memiliki hubungan langsung negatif dan tidak signifikan terhadap komitmen organisasi. Hasil kedua penelitian ini adalah iklim organisasi dan kompensasi memiliki hubungan tidak langsung positif dan tidak signifikan terhadap komitmen organisasi melalui karir. Fenomena ini dapat dijelaskan bahwa karyawan di Departemen Teknis adalah sumber daya manusia yang langka di perusahaan telekomunikasi di Indonesia keterampilan mereka dibutuhkan oleh perusahaan.
PRAKTIK MANAJEMEN MUTU TERPADU DAN HUBUNGANNYA DENGAN FORMALISASI, DESENTRALISASI, KUALITAS PRODUK, SERTA KINERJA ORGANISASI
Authors: Witjaksono Andre Dwijanto
Published: November 2020

Tujuan umum dari penelitian ini adalah untuk mempelajari dan menganalisis hubungan dari praktik manajemen mutu terpadu (total quality management) dengan formalisasi, desentralisasi, kualitas produk, dan kinerja organisasi. Untuk mencapai tujuan tersebut, penelitian ini dilakukan dengan menggunakan penelitian survei. Sampel, direkrut melalui populasi sampling, terdiri dari 162 empat atau lebih bagian roda perusahaan otomotif memproduksi dan peralatan di Indonesia. Hanya 31 tanggapan yang dikembalikan dan dinyatakan layak untuk kemudian dianalisis dengan model partial least square untuk mengetahui hubungan antar variabel secara bersamaan. Temuan penelitian ini menunjukkan bahwa: 1. Formalisasi berpengaruh terhadap Praktik TQM, 2. Desentralisasi tidak berpengaruh terhadap Praktik TQM, 3. Praktik TQM mempunyai pengaruh signifikan terhadap Kualitas Produk, 4. Kualitas produk berpengaruh terhadap kinerja organisasi, 5. Praktik TQM berpengaruh terhadap kinerja organisasi. Berdasarkan temuan penelitian, dapat disimpulkan bahwa praktik TQM terbukti sebagai pendekatan yang kuat bagi organisasi yang menginginkan untuk mencapai kualitas produk tinggi dan kinerja yang sangat baik. Hasil temuan juga menunjukkan bahwa industri perlengkapan dan komponen otomotif roda empat atau lebih di Indonesia masih memiliki pengetahuan teknologi yang relatif rendah, dan cenderung memiliki struktur terpusat (sentralisasi).
MODEL INTEGRASI DALAM RESOURCES-BASED VIEW UNTUK PENERAPAN STRATEGI BERSAING DAN PENCAPAIAN KINERJA USAHA
Authors: Suardhika I Nengah
Published: November 2020

Penelitian ini mengembangkan model integrasi yang mengacu pada RBV of the firm untuk memahami penguasaan sumber daya strategis dan orientasi kewirausahaan sebagai landasan strategi bersaing dalam menyelaraskan dinamika lingkungan dan peningkatan kinerja usaha. Hasil analisis SEM dari data survei sebanyak 153 UKM yang berorientasi ekspor di Bali membuktikan bahwa kombinasi sumber daya strategis dan orientasi kewirausahaan merupakan instrumen strategis yang mendasari UKM untuk menerapkan strategi bersaing, sehingga mampu memperbaiki atau meningkatkan posisi kompetitifnya. Posisi kompetitif yang lebih baik diperoleh UKM, karena mampu menyelaraskan dinamika lingkungan bisnis yang dihadapi, dan menghantarkan UKM untuk meraih peningkatan kinerja usaha. Apabila UKM tidak menerapkan strategi bersaing yang dilandasi pengintegrasian sumber daya strategis dan orientasi kewirausahaan, maka dinamika lingkungan yang dihadapi dapat menghambat atau menurunkan pencapaian kinerja usaha.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERILAKU TIDAK ETIS DAN KECENDERUNGAN KECURANGAN AKUNTANSI SERTA AKIBATNYA TERHADAP KINERJA ORGANISASI
Authors: Thoyibatun Siti
Published: November 2020

Kecenderungan kecurangan akuntansi (KKA) ditandai dengan adanya tindakan dan kebijakan menghilangkan atau penyembunyian informasi yang sebenarnya untuk tujuan manipulasi. Anehnya,  KKA kadang malah dipilih karena menjanjikan keuntungan yang lebih besar bagi dirinya sendiri, namun beberapa pihak tidak menyetujui KKA.  Penelitian ini dilaksakan di Perguruan Tinggi Negeri se Jawa Timur yang berada di bawah naungan Depatemen Pendidikan Nasional dan Depatemen Agama dengan desain penelitian survey dan kuesioner sebagai instrumen.  Penelitian ini berfokus pada studi keperilakuan dengan unit analisis pejabat dan semua staf yang mendapat delegasi wewenang sebagai pengguna anggaran, penyelenggara akuntansi, dan pembuat laporan akuntabilitas di PTN. Dari 360 buah kuesioner yang dikirim ada 146 yang kembali, ini berarti bahwa tingkat respon mencapai 40,56%. Mereka dari 19 Perguruan Tinggi Negeri. 130 kuesioner yang diterima dinyatakan memenuhi syarat sebanyak 130 dan dianalisis dengan teknik regresi, 16 kuesioner yang terisi tidak dianalisis karena tidak lengkap pegisiannya. Hasil studi menunjukkan bahwa 1) kesesuaian sistem pengendalian intern, sistem kompensasi, dan ketataan aturan akuntansi berpengaruh terhadap perilaku tidak etis,  2) kesesuaian sistem pengendalian intern, sistem kompensasi, ketataan aturan akuntansi, dan  perilaku tidak etis berpengaruh terhadap KKA, 3) KKA tidak berpengaruh terhadap akuntabilitas kinerja.  Sistem kompensasi dan ketaatan aturan akuntansi merupakan faktor yang efektif untuk mengendalikan perilaku tidak etis dan KKA. Hasil studi ini memberikan saran bahwa 1) sistem pengendalian intern yang diterapkan hendaknya mempertimbangakn kebermanfaatannya untuk mengendalikan keamanan aset dan informasi organisasi, 2) sebaiknya dipertimbangkan masalah pelanggaran etis yang pernah dilakukan karyawan sebagai dasar dalam penentuan tugas yang pada akhirnya nanti akan dijadikan sebagai pertimbangan dalam menentukan honorarium.
THE EFFECT OF INNOVATIVENESS ON THE RELATIONSHIP BETWEEN DIVERSIFICATION AND SLACK
Authors: Fuad Fuad
Published: November 2020

The main purpose of this paper is to investigate the management’s willingness to act in the best interest of the top corporate. Particularly, this study examines the role of incentive schemes to reduce the presence of budgetary slack in the business units budget. Pilot study was conducted to 34 respondents that represented the sample of this study to ensure the feasibility and clarity of questionnaires and collected comments from them. Using Moderated Structural Equation Modeling, this study found that diversified firms can not control the presence of budgetary slack. Moreover, this study found that the significance relationship between diversification and budgetary slack was moderated by the firms’ value orientation towards innovation. The results also revealed that, out of three incentive schemes, only corporate-based incentive was able to reduce the presence of budgetary slack. This paper suggest interested researcher to use other measures of incentives such as group-based versus tournament-based incentive. This study can be concluded that agency perspectives may no longer be suitable to explain the presence of budgetary slack in their business units as the nonsignificant effect found on the relationship between incentive schemes on budgetary slack.
FIRM’S UNETHICAL BEHAVIOR IN INDONESIA: A PRELIMINARY STUDY USING NEGATIVE CASE ANALYSIS
Authors: Hendarto Kresno Agus , Ariani Iva
Published: November 2020

In Indonesia now, media, both printed and television pays attention to Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) more than even before. However, the reality of business life is quite different from the image presented in the media. This study tries to describe unethical behaviour of firms in Indonesia that documented in printed media and classify them to be measured qualitatively. News of CSR issued from January 2005 to December 2007 was gathered and analyzed using qualitative content analysis method with negative or deviant case analysis. Negative case analysis is an analysis to see something of the opposite. It used because of ethical relativism (ethical beliefs differ from one society to another society, even among people with one another). The results show that there are some unethical behaviors of firms. These unethical behaviors can be classified into unethical behavior directed internally to firm and those directed externally to Governments and society at large.
PENGARUH PERSEPSI KETIDAKPASTIAN LINGKUNGAN TERHADAP ORIENTASI EFISIENSI, PENDELEGASIAN WEWENANG, PENGENDALIAN AKUNTANSI DAN KINERJA MANAJER
Authors: Abdullah Muntu , Laksmana Arsono
Published: November 2020

Tujuan penelitian ini untuk memperoleh bukti empirik mengenai pengaruh persepsi ketidakpastian lingkungan terhadap orientasi efisiensi, pendelegasian wewenang, pengendalian akuntansi dan kinerja manajer pada perusahaan penerbangan penumpang domestik berjadwal di Indinesia. Desain studi ini adalah penelitian non-eksperimental. Jenis penelitiannya adalah penelitian eksplanatory karena ingin mengetahui hubungan kausalitas antar variabel eksogen terhadap variabel endogen. Metode pengumpulan data menggunakan survei melalui kuesioner, dikirim langsung melalui pos, untuk mempercepat pengumpulan data masing-masing manajer distrik dihubungi melalui telepon kantor distrik yang diperoleh dari majalah maskapai yang diperoleh dari kantor distrik masing-masing perusahaan yang berada di Surabaya. Hasil studi menunjukkan terdapat pengaruh positif signifikan persepsi ketidakpastian lingkungan terhadap orientasi efisiensi. Persepsi ketidakpastian lingkungan berpengaruh tidak signifikan terhadap pendelegasian wewenang. Persepsi ketidakpastian lingkungan berpengaruh tidak signifikan terhadap kesesuaian pengendalian akuntansi. Orientasi efisiensi berpengaruh positif signifikan terhadap pendelegasian wewenang. Orientasi efisiensi berpengaruh signifikan terhadap kesesuaian pengendalian akuntansi. Pengaruh positif signifikan antara variabel pendelegasian wewenang dengan kinerja manajer. Pengaruh positif signifikan antara kesesuaian pengendalian akuntansi dengan kinerja manajer. Orientasi efisiensi dapat berperan sebagai variabel yang memediasi hubungan persepsi ketidakpastian lingkungan dengan pendelegasian wewenang dan hubungan persepsi ketidakpastian lingkungan dengan kesesuaian pengendalian akuntansi. Temuan studi ini diharapkan dapat memberikan sumbangan untuk pengembangan teori kontinjensi dalam akuntansi manajemen khususnya perilaku manajer dalam menggunakan informasi akuntansi manajemen.
KETIKA PARADIGMA POSITIF MENDAMPINGI PARADIGMA NON-POSITIF DALAM RISET AKUNTANSI
Authors: Suyunus Mohamad
Published: November 2020

On the last Accounting National Symposium at Banjarmasin, a quantitative accounting research approach was still dominating in the paper presentation, eventhough this event had been conducted more than a decade. So, why the quantitative approach or positive paradigm is still strong enough in its position and having a good track of development during the penetration of a qualitative approach? By understanding the positivist accounting researcher’s thought about qualitative approach, a gap could be seen and then used for developing both approaches simultaneously. This research is on the area of an interpretive paradigm and using case study method. By using in-depth interview, data are collected from informan at Gadjah Mada University, Brawijaya University, and Airlangga University. The results, all informan accept the qualitative approach or a multiparadigm accounting research with a certain note, especially regarding to the research stages. Besides, they think about the need for a dialogue between quantitative and qualitative researchers.
KERAGAMAN PEMAKNAAN MURABAHAH
Authors: Ernawati Lies , Ludigdo Unti , Kamayanti Ari
Published: November 2020

The aims of this study is understand the meaning of murabahah financing by the BMT practitioners and scholars through intensionalisme hermeneutics. Intensionalisme hermeneutics used by practitioners and scholars to analyse how cultural and historical aspect of practitioners and scholars will murabaha interpretation. There were two informants from BMT Managemen, three informants from BMT customers, and four informants from scholars. The result shows, that scholars  perceive murabahah as sale of mutual trust. The managements  BMT perceive murabahah as a fair sale credit, mutually beneficial and have social aims. The BMT customers perceive murabahah as sale with recurring payments, easy and also has social objectives.
PENGARUH BUDAYA ORGANISASI, KOMITMEN ORGANISASI, DAN MOTIVASI KERJA TERHADAP KEPUASAN KERJA DAN KINERJA KARYAWAN
Authors: Noor Zainul Arifin
Published: November 2020

This research aims to test and prove the influence of organizational culture, organizational commitment, and motivation of work towards job satisfaction and performance of employees of PT Indofood Sukses Makmur Tbk Kalimantan. The population in this study were employees of PT Indofood Sukses Makmur Tbk Kalimantan some 392 employees originating from the manufacturing, human resources development, marketing, and accounting. Using the formula, the respondent elected slovin as samples of 50.5% of the number of 198 employees originating from the manufacturing of 155 employees, human resources a number of 19 employees, marketing a number of 14 employees, and accounting of 10 employees. Based on the results of data analysis using Structural Equation Modeling (SEM) through AMOS 16.0, the results showed the 7 proposed hypotheses, there is a significant hypothesis 6 or received and there is a rejected hypothesis 1. As for the hypothesis is a hypothesis accepted: 1. Organizational culture affect significantly to job satisfaction of employees. Hypothesis 2. Organizational commitment affect significantly to job satisfaction of employees, the hypothesis 3. Influential work motivation significantly to job satisfaction of employees, hypothesis 4. Organizational culture affect significantly the performance of employees, the hypothesis 6. Significant impact on the motivation of working performance of employees, and hypotheses 7. Job satisfaction influence significantly the performance of the employees of PT Indofood Sukses Makmur Tbk Kalimantan. The hypothesis was rejected while the 1 is the hypothesis that 5 has no effect on the Organization's commitment to the performance of the employees of PT Indofood Sukses Makmur Tbk Kalimantan
THE INFLUENCE OF FINANCIAL POLICIES ON EARNINGS MANAGEMENT, MODERATED BY GOOD CORPORATE GOVERNANCE
Authors: Wahidahwati Wahidahwati
Published: November 2020

Penelitian ini menguji hubungan antara kebijakan keuangan (kebijakan hutang, kebijakan investasi, dan kebijakan dividen) dan manajemen laba yang dimoderasi oleh variabel kontekstual seperti mekanisme internal Tata Kelola Perusahaan. Secara khusus, penelitian ini menguji apakah variabel moderator mempengaruhi hubungan antara kebijakan keuangan dan manajemen laba. Sampel dalam penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dan terdaftar di Bursa Efek Kuala Lumpur (KLSE) yang memberikan laporan keuangan tahunan dari tahun 2004 sampai 2010, Analisis data pada penelitian ini didasarkan pada data 2005–2010. Teori yang mendasari adalah teori keagenan. Hasil menunjukkan bahwa perusahaan-perusahaan yang terdaftar di BEI dan KLSE, tiga kebijakan (kebijakan hutang utang, dividen dan kebijakan investasi kebiajakan) berpengaruh terhadap manajemen laba (sebelum dampak GCG). GCG menyebabkan perbedaan dalam hasil perusahaan yang terdaftar di Bursa Efek Indonesia dan KLSE. Hasil untuk perusahaan yang terdaftar di Bursa Efek Indonesia setelah dampak dari GCG bahwa hanya kebijakan dividen dan kebijakan investasi yang mempengaruhi manajemen laba. Sebaliknya hasil kontras untuk perusahaan yang terdaftar di KLSE setelah dampak dari acara GCG bahwa hanya kebijakan kebijakan utang dan investasi yang mempengaruhi manajemen laba. Hasil untuk perusahaan yang terdaftar di KLSE ini menunjukkan bahwa manajemen yang lebih over-investasi, karena dana internal lebih banyak digunakan untuk investasi dan pembayaran utang.
ANALISIS ANTESEDEN DAN DAMPAK KEBERHASILAN PENERAPAN SISTEM INFORMASI AKUNTANSI
Authors: Adli Adli
Published: November 2020

The purposes of this study is to test: (1) the influence of organizational commitment and knowledge manager on success of implementation accounting information system both simultaneously and partially; and (2) the influence organizational commitment; knowledge manager; and success of implementation accounting information system on companies financial performance both simultaneously and partially. The study was conducted survey method; consist of 38 BUMN in Indonesia.The sample was taken by using simple random sampling. Data collected using questionairs; and the validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing using path analysis was processed by Amos 16 software. The result of this study show that: (1) the organizational commitment and knowledge manager; have a effect on success of implementation accounting information system both simultaneously and partially; and (2) the organizational commitment; knowledge manager; and success of implementation accounting information system; have aeffect on companies financial performance both simultaneously and partially.
KUALITAS SUMBERDAYA MANUSIA DALAM PERSPEKTIF EKONOMI ISLAM DI NUSA TENGGARA BARAT
Authors: Herwanti Titiek , Irwan Muhammad
Published: November 2020

Pemerintah Nusa Tenggara Barat mengembangkan program 3A (ADONO, ABSANO dan AKINO) untuk mewujudkan SDM yang berkualitas. Pentingnya mewujudkan hal ini menjadikan penilaian kualitas SDM di NTB menjadi tujuan dalam penelitian ini dan akan dilanjutkan dengan analisis perspektif ekonomi Islam. Penelitian ini menggunakan metode deskriptif, sumber dan jenis data adalah data sekunder dari tahun 2008 – 2012. Tingkat Pertumbuhan dikaji menggunakan metode rata–rata End to End. Pertumbuhan Ekonomi tergolong belum berkualitas karena masih ditopang oleh sektor padat modal (non-tradeable). Indeks Pembangunan Manusia NTB telah mencapai 66,88 dan berada pada golongan kesejahteraan menengah, tetapi posisi NTB masih berada di urutan 32 dari 33 propinsi. SDM yang berkualitas dalam ekonomi Islam adalah yang memiliki ilmu pengetahuan, harus melakukan pekerjan dengan  kondisi jiwa yang bersih dan menyelamatkan generasi pewaris keturunan. Ekonomi Islam mewajibkan umat manusia untuk bekerja agar penghasilannya dimanfaatkan untuk memenuhi kebutuhan diri dan keluarganya. Sebagiannya ada hak orang lain yang didistribusikan melalui distribusi harta baik yang wajib maupun sunnah. Kualitas SDM di Nusa Tenggara Barat telah menerapkan unsur–unsur yang berada di dalam perspektif ekonomi Islam, namun hasil yang diperoleh belum mencapai kondisi ideal, karena masih terdapat perilaku–perilaku yang menyimpang dari tujuan tersebut.
KREDIBILITAS BANK SENTRAL DAN PERSISTENSI INFLASI DI INDONESIA
Authors: Hakim Rachman , Ismail Munawar , Hoetoro Arif
Published: November 2020

Hubungan kredibilitas bank sentral dan persistensi inflasi masih menjadi kontroversi, padahal kepastian hubungan ini sangat penting untuk merumuskan kebijakan anti inflasi yang tepat. Tujuan penelitian ini adalah untuk mengukur tingkat persistensi inflasi dan menguji dampak kredibilitas bank sentral terhadap persistensi inflasi di Indonesia sejak penerapan inflation targeting framework dengan menggunakan model New Keynesian Phillips Curve Hybrid. Hasil penelitian menunjukkan bahwa persistensi inflasi pada periode Full-Fledged Inflation Targeting (2006:1-2012:3) lebih rendah jika dibandingkan dengan periode Inflation Targeting Lite (2000:1-2005:4). Sementara itu, kredibilitas bank sentral berpengaruh secara signifikan terhadap persistensi inflasi pada saat Indonesia menerapkan Full-Fledged Inflation Targeting, sedangkan pada saat Indonesia masih menerapkan Inflation Targeting Lite, kredibilitas bank sentral tidak berpengaruh terhadap persistensi inflasi. Ini menunjukkan bahwa perilaku inflasi di Indonesia masih bersifat backward looking pada masa penerapan Inflation Targeting Lite dan berubah menjadi forward looking setelah mengadopsi Full-Fledged Inflation Targeting. Perubahan ini ada kaitannya dengan meningkatnya kredibilitas bank sentral pada periode Full-Fledged Inflation Targeting.
PERILAKU INVESTOR DI PASAR MODAL INDONESIA
Authors: Sumani Sumani , Sandroto Christine Winstinindah , Mula Indah
Published: November 2020

Penelitian ini bertujuan untuk melakukan klasifikasi terhadap tipe investor individu di pasar modal Indonesia. Tujuan klasifikasi tersebut adalah, selain memberikan gambaran bagi perusahaan sekuritas tentang profil investor individu di pasar modal Indonesia, juga akan memberikan pengertian bagi investor individu tentang kebiasaan investasi mereka, sehingga bisa mendorong kebiasaan trading yang baik dan membuat investor memperoleh kinerja yang baik dari hasil investasi mereka. Dari profil investor tersebut, peneliti membuat petunjuk praktis yang memasukkan unsur Behavioral Finance ke dalam design alokasi aset yang sesuai dengan profil investor secara pribadi, sehingga lebih bermanfaat bagi kepentingan investor tersebut. Hasil penelitian ini menunjukkan bahwa investor individu di Indonesia cenderung bersifat irasional dalam berinvestasi, dimana mereka bisa digolongkan dalam dua kelompok besar. Kelompok pertama adalah kelompok confident big trader yang memiliki rasa percaya diri serta kontrol yang tinggi, serta nilai portfolio besar. Kelompok kedua adalah kelompok loss averse small trader yang memiliki rasa percaya diri serta kontrol yang tinggi, dengan nilai portfolio yang kecil.
MAKNA INTELLECTUAL CAPITAL PERSPEKTIF THE ROLE THEORY DAN THE RESOURCE BASED THEORY
Authors: Hermawan Sigit
Published: November 2020

Tujuan penelitian ini adalah menganalisis makna Intellectual Capital (IC) ditinjau dari the role theory dan the resources based theory. Jenis penelitian adalah kualitatif dengan paradigma interpretive. Pengumpulan data dilakukan dengan in depth interview, Focus Group Discussion (FGD), dan pendokumentasian. Keabsahan data dilakukan dengan uji credibility, transferability, dependability, dan confirmability. Analisis data dilakukan selama proses pengumpulan data, dengan tahapan data collection, data reduction, data display, dan conclusion. Hasil penelitian menyatakan bahwa IC berperan bagi keseluruhan kegiatan operasional perusahaan farmasi, meningkatkan daya inovasi, kinerja, daya saing, dan kesejahteraan. Pihak yang berperan dalam mengelola IC adalah manajer Human Resource Development (HRD) untuk Human Capital (HC), manajer operasional atau produksi untuk Structural Capital (SC), dan manajer pemasaran atau penjualan untuk Relational Capital (RC). Hal ini sesuai dengan the role theory. Sementara itu, penelitian ini sesuai dengan the resource based theory karena perusahaan akan memperoleh competitive advantange dan kinerja superior melalui akuisisi, perolehan, dan penggunaan aset strategis yang penting untuk competitive advantage dan kinerja keuangan yang superior. Aset strategis yang dimaksud adalah aset berwujud dan aset tak berwujud termasuk IC.
MODEL PENGUKURAN KUALITAS AUDIT INTERNAL
Authors: Rosnidah Ida
Published: November 2020

Independensi auditor internal terkadang masih diragukan, hal ini merupakan hal yang masuk akal karena auditor internal merupakan bagian dari suatu organisasi. Auditor internal sebagai bagian dalam organisasi bertugas untuk mengaudit laporan keuangan, memberikan saran dan rekomendasi yang dibutuhkan untuk nantinya dapat digunakan sebagai dasar pengambilan keputusan. Rendahnya independensi auditor internal akan mempengaruhi kualitas audit yang dilaksanakannya, sehingga fungsi auditor akan menjadi terdegradasi. Oleh karena itu, sampai saat ini kualitas audit dari para auditor internal masih menjadi sorotan. Tujuan penelitian ini adalah menguji model pengukuran kualitas audit internal berdasarkan faktor-faktor yang mempengaruhi, tidak hanya independensi tetapi juga kompetensi, profesionalisme dan motivasi. Penelitian ini menggunakan data primer yaitu kuesioner yang disebar kepada 60 orang auditor internal yang bekerja di inspektorat, perusahaan swasta, BUMN dan BUMD di kota dan kabupaten Cirebon. Metode analisis data yang digunakan adalah model single stage multivariate antar variabel/analisis jalur. Hasil penelitian menunjukkan bahwa kompetensi, independensi, profesionalisme dan motivasi berpengaruh terhadap kualitas audit internal baik secara parsial maupun simultan sehingga model penelitian ini dapat digunakan untuk mengukur kualitas audit internal. Variabel yang memberikan kontribusi terbesar terhadap pengukuran kualitas audit internal adalah kompetensi.
DETERMINAN PREFERENSI STRUKTUR MODAL USAHA MIKRO DAN KECIL
Authors: Fachrudin Khaira Amalia
Published: November 2020

Struktur modal adalah bauran sumber dana yang digunakan perusahaan.  Struktur modal usaha mikro dan kecil (UMK) dapat ditentukan oleh sejumlah faktor seperti karakteristik pemilik serta karakteristik perusahaan. Tujuan studi ini adalah untuk menyelidiki determinan preferensi struktur modal usaha dari UMK di Pajak USU Padang Bulan Medan. Determinan tersebut terdiri atas karakteristik pemilik dan karakteristik usaha. Karakteristik pemilik terdiri atas pendidikan, kewirausahaan, dan pengalaman, sedangkan karakteristik usaha yang digunakan adalah ukuran usaha. Pertanyaan terstruktur digunakan untuk mengumpulkan data 100 usaha kecil dan menengah. Model regresi logistik digunakan untuk menguji hipotesis yang diturunkan dari literatur. Hasil uji pada alpha 5% menunjukkan bahwa ukuran usaha berpengaruh signifikan terhadap preferensi struktur modal usaha mikro dan kecil. Variabel lain ditemukan tidak berpengaruh signifikan. Implikasi hasil penelitian ini adalah semakin besar ukuran usahanya, semakin besar peluang usaha tersebut untuk menggunakan struktur modal dari eksternal. Usaha yang lebih kecil mengalami kesulitan untuk mengakses dana eksternal karena kurangnya jaminan. Mereka juga kurang memiliki waktu untuk mengurus administrasi pinjaman.  Lembaga keuangan formal perlu memperhatikan hal ini dan membantu usaha kecil untuk mendapatkan modal yang diperlukan untuk mengembangkan bisnis mereka.