bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH STRUKTUR KEPEMILIKAN, STRATEGI DIVERSIFIKASI, LEVERAGE, FAKTOR INTERN DAN FAKTOR EKSTERN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIK PADA PERUSAHAAN MANUFAKTUR DAN NON MANUFAKTUR DI BURSA EFEK JAKARTA)
Authors: Sujoko Sujoko 
Published: November 2020

The main objective of the study is to examine the impact of ownership structure, diversification strategy, leverage, external factor, internal factor on the value of the firms in Jakarta Stock Exchange. It is argued that unlike the agency problem of advanced stock market, the agency problem in the Jakarta Stock Exchange is the divergence of interest between the minority holders and majority holders. This is because the Jakarta Stock Exchange is characterized, among other things, by the domination of large shareholders. The hypotheses are: (1) there are the impact of ownership structure, external factor, and internal factor on diversification strategy, (2) there are the impact of ownership structure, external factor, internal factor, and diversification strategy on leverage, (3) there are the impact of ownership structur, external factor, internal factor, leverage ,diversification strategy on value of the firm. This study is to examine Agency Theory, Jensen and Meckling (1976), Pecking Order Theory, Myers (1984), Trade Off Model and Signaling Theory (1979). Population in this study are public company listed in Jakarta Stock Exchange during 2000 – 2004. As many as 134 firms listed in Jakarta Stock Exchange were taken as a sample using a purposive sampling method.The data were then analyzed by the structural equation modeling ( SEM) analysis, using the AMOS Program version 4.01.The results of this study show that (1) there are the impact of ownership structure, external factor, internal factor on diversification strategy, (2) there are the impact of ownership structure, diversification, external factor, internal factor on leverage,(3)there are the impact of ownership structure, external factor, internal factor, leverage, diversification on value of the firm. The result of the study does not support the Agency Theory, from Jensen and Meckling (1976), but the result of the study supports Pecking Order Theory from Myers (1984), Trade off model and Signaling Theory from Battacharya (1979). The result of the study is hoped to contribute theoretically and practically.Theoritical contribution is bounded to examine the Agency Theory from Jensen and Meckling (1976), Pecking Order Theory from Myers (1984), Trade off model and Signaling Theory from Battacharya (1979). The result of the study to indicate that practice public company in Indonesia is not concern with Agency Theory from Jensen and Meckling (1976). The result of the study indicates that Pecking Order Theory from Myers (1984). Trade Off Model and Signaling Theory from Battacharya,(1979) are concerned with the practice public company in Indonesia.
ANALISIS STRUKTUR MODAL DAN NILAI PERUSAHAAN YANG DIUKUR DENGAN TOBINS’Q
Authors: Amanah Lailatul 
Published: November 2020

The objective of this study is to analize whether the increasing leverage followed by increasing values of the firm, and examine differences stock return before and after laverage increase. This study develops Kusumawati’s reseach (2005) about optimal capital structure, that analize three stocks in knowing the changes of leverage and of value of the firm. Sample of this reseach are companies which increase leverage without changing the number of stock.The result of this study shows that the increasing leverage followed by the increasing value of the firm. This is consistent with the previus study (Suranta and Mahfoedz, 2003). But the test of stock return differencies before and after the leverage increase does not show a significant result. This result is not consistent with The Masulis Study (1980). He found that a company which changes stocks to loan will increase its stock return up to 6,6%.
MOTIVASI BERWIRA USAHA DI KALANGAN MAHASISWA: APLIKASI THEORY OF PLANNED BEHAVIOR
Authors: Koesworo Yulius , Sina Siprianus S. , Nugeraheni B. Diana 
Published: November 2020

Entrepreneurship motivation plays important role in developing new business organization. This research addresses to test variable influence entrepreneurship among students in East Java. It refers to the theory of planned behavior modified by Segel et. al (2004) that uses three dependent variables, they are perceived feasibility or self afficacy (SE), risk tolerence (TR) and net desirability of self employment (NDSE) to explain entreprenuership motivation.To test this assertions, sample used are 854 students from 10 universities in Surabaya, Malang and Jember. Then, hypothesis both partial and simultanious variables, SE,TR and NDSE have positive relation to entrepreneurship motivation (MB) tested by regression and correlation analysis. As a result, findings support hypotesis and have significant implication for the way in which we conceptualize entrepreneurship motivation.
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI KONSUMEN MEMBELI DI HERO PASAR SWALAYAN SURABAYA
Authors: Padmono Yazid Yud 
Published: November 2020

This research is aimed at finding out factors that influence custemers buy in Hero Super Market. Some conclusion from the research result are: (1). Results of correlation matrix indicate relations among vatriables in the population.I can be seen from value of barlett’s test of spherity as many as 2298.599 and value of Kaiser-Mayer-Olhin o,601. It means analysis of significant factor to analyze the matrix correlation,because its value > 0,50. (2).Results of factor analyses indicate cumulative petrcentage as much as 60.10 %, it shows that the research is able to explain factors that influence attitudes of consumers indeciding to buy in Hero Super Market Surabaya, while the remaining 39.90 % influenced by others factors. (3).Through rotation by way of using factor analysis from 26 variables summarized into 22 variables and classified into 9 component or core factor.
PERBEDAAN KEPUTUSAN MAHASISWA DALAM MEMILIH STIE DI JAWA TIMUR
Authors: Handayani Nur 
Published: November 2020

This research aim is to know the factors which influence student in selecting STIE in east java and to know factor differences which influence student’s decision in selecting STIESIA Surabaya,STIE Perbanas and STIE Malangkucecwara.This research population is college student in the second semester of 2003/2004. Data analysis technique uses .factor analysis and discriminant analysis. Factor analysis result indicates that proposed hypothesis is can not be rejected or there are several factors which influence the student’s decision differences in selecting STIE (13 variables in 12 .factors). Discriminant analysis result indicates that the variables which are differenciate the decision. The variables are divided in two factors, which are internal factor and eksternal factor. Internal factor consists of (1) reguler learning system, (2) school fee credit, while eksternal factor consists of (I) health facility, clean environment and (3) boarding house location.
PERANCANGAN ALGORITMA DAN PEMROGRAMAN KOMPUTER DALAM BAHASA TURBO BASIC DAN PASCAL UNTUK MEMPREDIKSI TINGKAT KELANGSUNGAN HIDUP (GOING CONCERN) PERUSAHAAN DENGAN PARAMETER ALTMAN Z-SCORE
Authors: Herlambang Yudha 
Published: November 2020

As we know that,the aspect of going concern or bankruptcy of the entitiy become the issued or the problem must be considered by the external auditor.In the profession of Public Acccountant.\The external auditor must give the opinion objectively and independent. So that the Report of AuditorIndependent give the objective and right information ( no biased information) to the external user of Financial Statement how to make decision. One of the judgement must be considered by the external auditor is the bancruptcy of the entity (auditee ).One of the alternative method to decide the condition of entity’s going concern is Altman Z Score. In this paper,author will discuss about designing the Programming Algorithm of Altman - Z Score. The author design the program mentioned above by using Quick Basic Programming Language and Pascal Software.The author also design the accounting ratio programming into the part of source code or listing program mentioned above
PENGARUH TATA KELOLA PROSES PEMBELAJARAN TERHADAP KEPUASAN PESERTA PELATIHAN TEKNIS PENYULUH INDUSTRI DAN PERDAGANGAN DI BALAI DIKLAT INDUSTRI REGIONAL V SURABAYA
Authors: Sitohang Sonang 
Published: November 2020

The objective of this study is to investigate the simultaneous and partial effect of Executed Learning Process consist of; Instructor Competency, Curriculum, Library Facility, Learning Media, Laboratory, Training Scheduling, Administration Service, and Program Evaluation on Satisfaction of Training Participants Technical Extension Industrial and Trade on Industrial Training Office Region V Surabaya. The sample of this study consist of 139 Functional Extension Staffs, the training participants in the period of 2003 – 2007. The study uses population research method (Arikunto:1998). Data Estimated is using Multiple Linear Regression Model.The empirical result of study by simultaneous F-test shows that Instructor Competency, Curriculum, Library Facility, Learning Media, Laboratory, Training Scheduling, Administration Service, and Program Evaluation influence on satisfaction of Technical Training Participants on Industrial Training Office Region V Surabaya. The result by partial t-test shows that Instructor Competency, Learning Media not influence satisfaction, but another factors such as; Curriculum, Library Facility, Laboratory, Training Scheduling, Administration Service, and Program Evaluation influence on Satisfaction of Training Participants Technical Extension Industrial and Trade on Industrial Training Office Region V Surabaya .
PENGARUH SISTEM PENGENDALIAN ANGGARAN BIAYA TERHADAP KINERJA MANAJER PERUSAHAAN KELAPA SAWIT DI PROPINSI KALIMANTAN SELATAN
Authors: Rini Wahyu Sapto 
Published: November 2020

This reserch’s target to know the level of system variable operation of budget which consist of compilation of program (X1), compilation of budget (X2), execution and measurement (X3), analysis and reporting (X4), clarity of budget and target(X5), and the difficulty level of budget (X6) to performance of manager measured with story; level efficiency of manager through eight evaluation criterion; planning, investigation of, coordination, election of staff, negotiation, representative, evaluation and observation. Analysis technique used to know the level of influence of system operation of budget which consist of six variabels to manager performance used doubled linear regression analysis. This research’s result succed to support the hypothesis, that is (X1), (X2), (X3), (X4), (X5), and (X6) by simultan have influence to manager performance. This matter means model of regression used in this research is good to progressively explain variation in manager performance. While conducted examination to second hypothesis giving result supporting the hypothesis. The result indicate that compilation of six variables have influence to manager performance by parsial.To be more improve manager performance, management should be more pay attention to manager participation level in course of compilation of budget, considering this variable is biggest of influence to manager performance, so that manager will be more productive because owning opportunity to develop the ability in the field of budgeting. Although contribution influence of clarity of budget target to variation in small manager performance relative, but to be more improve manager performance by top management remain to pay attention budget can always comprehend and presented detailedly, so that not generate difference of perception among executors of budget
PENGHAMPIRAN ”NEO FUZZY NEURON” WACANA DALAM RANCANGAN KONSEPSUAL SISTEM PENILAIAN KARYAWAN
Authors: Wirjodirdjo Budisantoso 
Published: November 2020

Computation and information technology progress in the last three decades gives real impact for management practice development. Currently some uncertainties in receiving information on management policy response is easier to be predicted. in terms of staff evaluation, inaccuracy of staff performance evaluation due to lack of good instrument caused low guarantee of objective evaluation result and free of un-bias evaluator. Neo Fuzzy Neuron approach is a thinking method which orient to human intellectual concept and to computation and information technology. This offer an alternative to predict staff behaviour evaluation. As a thinker concept, this approach can be ued as a base in developing a decision to support system in evaluating staff performance objectively and accurately; and has quite good operational feasibility.
PERANSERTA WANITA PETERNAK SAPI PERAH DALAM MENINGKATKAN TARAF HIDUP KELUARGA
Authors: Lestariningsih Marsudi , Basuki Basuki , Endang Endang 
Published: November 2020

This research was conducted in a cooperation namely KOPSAE, located in three villages, Jurang Jero, Pujon Lor, and Sebaluh, distric of Pujon. Malang, East Java. The research objective is to investigate the women involvement in improving family life of diery farmer in tose villages and to evaluate the women’s contribution in their family’s revenue. This research results can be used by East Java Animal Husbandary Office, financial institutions, cooperative enterprises, and other external parties in determining prolicies for supervision and improvement of farm business in rural areas. Data are collected through survey. Population used are 40 families who own cows.The result shows that women have potential roles in improving the family’s revenues. The women contribution is approximately 44,99% of total family’s revenues. The women allocate their time about 1-2 hours a day in diery family activities, meanwhile, men spent about 2-4 hours a day. It appears that supervision is still needed for using their idle time in order to improve their skills as well as their revenues.
PENGARUH KOMITMEN PROFESIONAL, TIPE KEPRIBADIAN, GENDER TERHADAP KEPUASAN KERJA AKUNTAN PUBLIK
Authors: Iswati Sri 
Published: November 2020

The objective of the research is to test professional commitment affects to the job satisfaction of public accountant by means of the personality and gender as moderator variables. This is a quantitative research that uses multiply regression analysis. Primary data are gathered through questionnaires and executed by reliability and validity test.And the results show that the six hypotheses have proved significantly: (1) the professional commitment affect the job satisfaction; (2) personalit affect to the job satisfaction; (3) the gender do not affect to the job satisfaction; (4) the interaction between professional commitment and personality affect the job satisfaction; (5) the interaction between professional commitment and gender affect to the job satisfaction; and (6) all variables affect to the job satisfaction of public accountant.Key words: Professional commitment, personality, gender, job satisfaction, and public accounntant
PERSEPSI AKUNTAN PUBLIK TERHADAP ISU-ISU YANG BERKAITAN DENGAN AKUNTAN PUBLIK PEREMPUAN
Authors: Fitria Astri , Setyawardani Lydia 
Published: November 2020

The purpose of this research is to analyze the perception among men and women in accountant public profession and also the s perception difference about women’s issues among them. The issues are chances for female accountant, treatment to female accountant, the acceptance to female accountant, commitment of female accountant, and special accommodation for female accountant. The results of the field research show that there are no significant differences for all the issues. Between female or male accountant have fair perception that between female and male accountant have equality in chances, acceptance, commitment, and for the special accomodation. Both also have the same oppinion that there are no sexual harassment and different treatment to female acountant.
PERSPEKTIF BALANCED SCORE-CARD DALAM PENGUKURAN PRODUKTIVITAS ORGANISASI
Authors: Hidayat Rachmad 
Published: November 2020

Balanced Scorecard system may affect the company’s productivity in the forms of financial perspective, internal business process perspective, and learning as well as growth perspective. A manager shall consider its benefits before implementic the system to the company. This research uses quantitative data obtained from accounting and producting staffs. Data are analyzd by using statistical experiment as the analysis tool to test the hypothesi using F test to find out the correlation of research variable simultaneously, and t-test to find out the relationship of multiple linear regression of equality partialy. And the result is that there is correlation between company’s productivity and perspectives in Balanced Scorecard. The dominant effect toward the company’s productivity is learning and growth perspective and internal business process perspective.
IMPLIKASI PERUBAHAN UNDANG–UNDANG PERPAJAKAN TERHADAP KEPUTUSAN STRATEGI LEVERAGE BAGI PERUSAHAAN YANG TERDAFTAR DI PT. BURSA EFEK JAKARTA
Authors: Sapari Sapari 
Published: November 2020

This research examines the connection between non debt tax shield and the change of leverage, between level of effective company tax and the change of leverage, and between operation income before depreciation and the change of leverage. This research takes 17 samples of food and beverages companies listed in Jakarta Stock Exchange from 1st January 1994 till 31st December 1999. And this research uses data from 1994 – 1999 for the regression analysis. Multiple regression analysis is used to test hyphothesis 1 (H1), hyphothesis 2 (H2) and hyphothesis 3 (H3). Independent variables in the regression are level of effective company tax, non debt tax shield and operation income before depreciation, whilst independent variable in the regression is leverage.The result of this research proves that (1) non debt tax shield after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change, (2) level of effective company tax after the amendment of 1994 tax regulation (1995 – 1999) brings negative influence to the leverage change, and (3) operation income before depreciation after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change.
PENGEMBANGAN WILAYAH PESISIR KABUPATEN BARRU MELALUI KLASTER PENANGKAPAN IKAN LAUT
Authors: Supomo Supomo 
Published: November 2020

As the emergence of regional autonomy commenced in the early 2001, the local government is expected not to repeat the central government’s inappropriate management by setting its development priorities. The first priority is to create development system which puts emphasis on the basic economy (people’s basic economy). The second priority is to develop of local leading products from local resources. The third priority is to develop agri-bussiness. The last priority is to establish modern industries based on the local leading products from local resources.In that case the local government of Barru has began to develop the sea fishing catchment cluster. By this cluster model, all of existing stakeholders are involved, until each of them knows their appropriate roles in the system. By developing entrepreneurship, mastering the science and technology, and the empowerment by the local government, it is expected that the sea fishing catchment cluster in the sea cluster could grow stronger.
PENGARUH KREATIVITAS DAN TRADE EXHIBITION TERHADAP INOVASI BERKELANJUTAN DAN KINERJA PEMASARAN SENTRA INDUSTRI KECIL MEBEL KAYU DI KABUPATEN MADIUN
Authors: Sitohang Sonang 
Published: November 2020

The research aims are to analyze and test the influence of creativity and trade exhibition toward extended innovation and market performance of small industry of wood furniture cluster in Madiun region. Population are 103 entrepreneurs of wood furniture. Research method uses complete enumeration. Main instrument used in data collection relates to questionnaire through structure 5-points of Likert Scale. Data analysis used is Structural Equation Modeling (SEM) to ensure the causality between previous variable involved validity, reliability test and confirmatory factor analysis. The test requires criterion.The results of research indicate that creativity and trade exhibition significantly influence the extended innovation and innovation significantly influence the market performance, furthermore, both creativity and trade exhibition significantly influence the market performance of small Industry of wood furniture cluster in Madiun.
PERNYATAAN STANDAR AKUNTANSI KEUANGAN No. 46 DAN KOEFISIEN RESPON LABA AKUNTANSI
Authors: Riduwan Akhmad 
Published: November 2020

The objective of this study is to examine: (1) the difference of stock price change in the period before and after PSAK No.46 was implemented; (2) the effect of interperiod tax allocation based on PSAK No.46 on the earning response coefficient (ERC); and (3) the ERC difference between companies which reported deferred tax income and companies which reported deferred tax expenses.The result of this study provide empirical evidence that: (1) stock price change in the period after implementing of the PSAK No.46 are higher than the period before the PSAK No.46 was implemented; (2) interperiod tax allocation based on the PSAK No.46 have negative effects on the ERC; and (3) earnings response coefficient (ERC) for companies which reported deferred tax income were not differ from companies which reported deferred tax expenses. The result of this study indicate that interperiod tax allocation based on the PSAK No.46 was succesfully improve the income statement informativeness and earnings quality. However, interperiod tax allocation based on the PSAK No.46 generate perceive noise embedded in the reported earnings. Therefore, additional disclosures are needed, particularly for economic substance of deferred tax income and deferred tax expenses reported in income statement.
ANALISIS FAKTOR AUDIT INTERNAL DAN PENGARUHNYA TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE
Authors: Gusnardi Gusnardi 
Published: November 2020

To implement the good corporate governance as it was expected, especially in the BUMN Tbk. in Indonesia, it is important to optimize the role of internal audit. The purpose of this research is to explore the influence of internal audit partly and simultaneously on the good corporate governance at the state-owned companies (BUMN Tbk) in Indonesia.The data used in this research were primary data collected by questionnaires. The data analysis for hypothesis testing was the path analysis. This research done with research method of census by 13 at the state-owned companies (BUMN Tbk.) in Indonesia. The data used in this research were primary data collected by questionnaires. Result of this research indicates that audit factors partly and simultaneously has influenced significantly to exercise on the good corporate governance at the state-owned companies (BUMN Tbk.) in Indonesia.