bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH DESENTRALISASI DAN KOMITMEN ORGANISASIONAL TERHADAP HUBUNGAN ANTARA PENGANGGARAN PARTISIPATIF DAN KINERJA MANAJERIAL
Authors: Rihardjo Ikhsan Budi 
Published: November 2020

The purposes of this research are to test empirically and analyze whether or not there is relationship between participative budgeting and managerial performance, as well as to test empirically and analyze whether decentralization and organizational commitment as moderating variables influence the relationship between participative budgeting and managerial performance in local government. The samples of this research are taken from local government organization population, that is the partner of local apparatus working unit (Satuan Kerja Perangkat Daerah/SKPD) until two level under SKPD manager. From 420 shared questionnaires, there are founded 147 respondents whos return their answers, and only 98 questionnaires, which fulfill the requirement to be computed and involved in final analysis.Hypotheses testing technique that is used to test the relationship between participative budgeting and managerial performance is simple regression. And to test influential interaction of two contingency factor (decentralization and organizational commitment), Moderated Regression Analysis (MRA) is used. The empirical result using simple regression show that participative budgeting influences the managerial performance in local government organization. While empirical result using moderated regression analysis shows that the Interaction between participative budgeting and decentralization structure affects managerial performance significantly. Interaction between participative budgeting and organizational commitment does not affect managerial performance of local government organization significantly.
REMITANSI TENAGA KERJA INDONESIA: DAMPAKNYA TERHADAP INFLASI DAN KONTRIBUSINYA TERHADAP PENINGKATAN KUALITAS HIDUP MASYARAKAT
Authors: Haryati Eny 
Published: November 2020

Indonesian manpower (IM) is a term used to refer to the Indonesian migrants who work overseas. Although the exact number of the IM is not well recorded by the government of the Republic of Indonesia, the amount of the remittance the IM send home to their family is found to be quite significant. In 2005, the Minister of Manpower and Transmigration of the Republic of Indonesia declared that the amount of the IM’s remittance reached US$ 2.9 billion, which was much higher than the government’s expected amount (US$ 1.9 billion). This study found out that (1) the IM’s remittance affected the amount of the money spreading in the home district where the IM came from so that it enhanced the purchasing power of the people in the district towards the consumptive goods and services which, in turn, triggered the elevation of the prices of goods and services; (2) the IM’s remittance stimulated the traders or merchants to determine the goods and services pricing which was commonly called the expected inflation; (3) most of the remittance was spent for consumptive goods and services and only a little amount of it was spent for investment; and (4) the IM’s remittance was a factor that positively affected the increase of the human development index (HDI) in the IM’s home district. To effectively increase the effect of the remittance towards the HDI in the IW’s home district, a governmental policy that was oriented towards the development of the IM’s family potentials and attempted to change people’s behavior
PERSEPSI AKUNTAN PENDIDIK DI KOTA PADANG TERHADAP IDE PENGINTEGRASIAN MUATAN ETIKA DALAM KURIKULUM AKUNTANSI
Authors: Agustin Henri , Anita Lili 
Published: November 2020

This research aims to describe perceptions of accounting lectures from 2 state universities in Padang (Universitas Negeri Padang and Universitas Andalas) about the idea integrating ethics into accounting curiculum. Data for this research were collected by using quessioner adopted from Fisher et al., (2005). As many as 42 quessioners (16 from UNP and 28 from UNAND) were returned back to the researchers, and then the collected data were analyzed using descriptive statistics tehniques. The research results proved that both accounting lectrures from UNP and UNAND were (1) stongly agree that ethical content should be embodied into accounting curriculum, (2) agree that ethical contents in accounting curriculum should be teached by a collaboration between accounting lectures and accounting practioners, (3) stongly agree that ethical conducts and moral obligations as an accountant were the main aspects that should be teached to accounting students, (4) agree that embodied ethical contents to every subjects in accounting curriculum was the best way in integrated ethics to accounting students, and (5) strongly agree that the best learning methods in integrated ethics for accounting students were using critical review on ethics articels and implementing those ethical values in every day life
PENGARUH PENERAPAN STRATEGI OUTSOURCING DAN STRATEGI CORE COMPETENCY TERHADAP KINERJA KEUANGAN PERUSAHAAN
Authors: Burhany Dian Imanina 
Published: November 2020

To survive and win in tight competitive business environment nowadays, a company must develop and implement the proper strategies. Strategy outsourcing, the strategy where company transferring some of organization’s activities to outside providers, and strategy core competency, the strategy where company concentrate its own resources on a set of core competencies, are two strategies can help company to improve its performance. The purpose of this research is to measure the effect of application strategy outsourcing and strategy core competency on company financial performance. The research is performed to nine BUMN which have head office on Bandung City. Respondents are the vice presidents and the heads of strategic planning department of the companies. Data analysis to test the hypothesis is multiple regression analysis by exercising software SPSS 12.0 for Windows. The result of this research shows that simultaneously application strategy outsourcing and strategy core competency have positive and significant effect on all financial performance indicators of BUMN which have head office on Bandung City. But partially, application strategy outsourcing has significant effect only on ROE and NPM indicators but has not significant effect on ROA indicator, while strategy core competency has not significant effect on all financial performance indicators
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.
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.
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 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.
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.
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.
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.