bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH ETIKA KERJA ISLAM TERHADAP SIKAP AKUNTAN DALAM PERUBAHAN ORGANISASI DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING
Authors: Fitria Astri 
Published: November 2020

The objective of the study is to analyze the impact of Islamic work ethic toward accountant attitude lo changing organization with commitment organization as a variable intervening. Population for this research is all of intern accountants, education accountants and accountant staf working Islam-organization basic in Indonesia. Data were collected via questionnaires. A total of 295 accountants were responded to this research. Data were analyzed by using Structural Equation Model (SEM).The result of the analysis support four hypotheses proposed in this research, there are; Islamic work ethic positive impact affective commitment, continuance commitment and normative commitment; Islamic work ethic positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; affective commitment positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; there is a negative impact between continuance commitment to cognitive, affective and behavioral tendency from attitude toward changing organization; normative commitment positive impact cognitive, affective and behavioral tendency from attitude toward changing organization; affective commitment mediated Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization; continuance commitment mediated Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization; normative commitment mediated Islamic work ethic to cognitive, affective and behavioral tendency from attitude toward changing organization.
PENGARUH RANGSANGAN DALAM TOKO TERHADAP PEMBELIAN YANG TIDAK DIRENCANAKAN OLEH KONSUMEN ALFA GUDANG RABAT DI DENPASAR
Authors: Sularso Andi 
Published: November 2020

This Research meant to know excitement factors in shop (In Store Stimuli) either through and also simultan ofparsial influencing purchasing which do not planning by consumer in Shop Alpha Warehouse Rabat in Denpasar. Data the used is primary data, namely data which in obtaining from result of propagated kuesioner. Unit analyse is consumer doing/conducting purchasing which do not be planned previously.Pursuant to result of analysis can be concluded that independent variabel which used have influence which significant either through and also simultan of parsial (except X5 variabel, namely service of salesgirl, what even have an effect on but do not signifikan) to pur chasing which do not be planned. Independent variabel which have an effect on biggest is variabel perception of consumer Lo settlemenL of shop rack, followed to be to be displayed by product, price and tidiness of product. Perception of consumer medium to service of salesgirl, even have an effect on but do not signifikan.
ANALISIS PERBANDINGAN PENILAIAN KINERJA PERBANKAN MENURUT SE Bl 1997 DAN SE BI 1998
Authors: Setyawardani Lydia 
Published: November 2020

We can evaluate the bank health from financial ratios in its financial statements. The fi nancial ratios are known as ('AMEL (capital adequacy, asset quality, management, earning, liquidity). The government changes the regulation of evaluation of bank health. The new regulation we use now is SE HI No. 30 23: UPPB, 19 March 1998 and the old one is SE Bl No. 30 2 UPPB. 30 April 1997.The research issue is whether /here any significant changes in bank performance if we use the new reKulation than the old one. The chanRes consist of three financial ratios there are two ratios <?f'asset quality and one liquidity ratio. The measurement calculates the credit values from .financial ratios according to the old regulation and the new one and then comparing the results.The results show that there are any signlficant changes in bank performance using the new regulation. The results also show that using the new regulation to measure the bank health makes more difficultj(Jr the bank to get the predicate as a good bank.
PENERAPAN TOTAL QUALITY CONTROL (TQC): PENGARUH QUALITY CONTROL CIRCLE (QCC), PLAN-DO-CHECK-ACTION (PDCA) DAN KESADARAN AKAN MUTU TERHADAP MOTIVASI KERJA KARYAWAN (Studi Empiris pada Perusahaan Manufaktur dan Jasa di Gresik)
Authors: Diamastuti Erlina 
Published: November 2020

The purpose of the study is to find out the application of total quality control on manufactur and services industries in Gresik by finding out on how the influence of quality control circle (GCC). Plan-do-Check-Action and the quality awareness as the dimension of total quality control toward the employee 's work motivation. The researcher has .formulated the hipotesis of this study that are Quality Conlrol Circle (QCC). Plan-Do-Check-Action and the quality awareness have influence toward the employee's work motivation. The quality control circle has sign!ficance influence among those third variables. From the result of the analysis shows that quality control circle (QCC), quality awareness and Plan-Do-Check-Action have significance influences toward the employee's work motivation. This conclusion relied on the calculation showing the value of ratio F of 19,552 ·· F table - 1,53. Based on I-test might be concluded that quality control circle has significance influence toward work motivation, while the quality awareness and Plan-Do-Check-Action doesn't have significance influence toward the employee's work motivation
TINJAUAN GENDER IDENTITY - RESPON DAN PERSEPSI TERHADAP IKLAN TELEVISI
Authors: Utami Whidya 
Published: November 2020

This paper seeks lo challenge the tendency lo represent gender as a unitary theoretical construct, and would argue for a more di.fjerentiated view of how the psychological aspect of gender influence the perception of advertising This paper use a small-scale exploratory study to examine the potential impact o,f'gender identity within consumer' self - schemas on their perception of advertising. Bern's ,)'ex Role Inventory (SRI) was administered to 20 young adults who then watched video clips of television advertisements. The focus group discussions about the advertisements were analyzed within the context of the respondents ' gender schemas identified via the Bern SRI score: masculine. feminine, androgynous or und(tferentiated. The centrality of gender identity to self-schemas affected how consumers processed and interpreted the advertising. This provides support for a more differentiated approach to representing men and women within gender research and advertising.
FAKTOR-FAKTOR FUNDAMENTAL MIKRO: PERTUMBUHAN AKTIVA, PERTUMBUHAN TINGKAT PENGEMBALIAN AKTIVA, RASIO UTANG, RASIO LANCAR, LABA BERSIH PER SAHAM, RASIO HARGA-LABA BERSIH PER SAHAM & HASIL (PENDAPATAN) SAHAM YANG BERPENGARUH TERHADAP HARGA SAHAM INDUSTRI MAKANAN & MINUMAN PADA BURSA EFEK DI INDONESIA
Authors: Santsoso Bambang Hadi 
Published: November 2020

The population of this research is shares of the issuers (go public companies) in the food and beverage industry listed on the stock exchange in Indonesia. The research period is 4 years (from year 1998 to2001), and its sample consists of 10 shares of issuers in the industry of food and beverage. The sample was taken from 18 shares of issuers, with the implementation of purposive or non-random sampling technique. The capital market roles are so important, and therefore, ideally, the analysis with the focus on factors and on dominant factors influenced price of shares is really needed to be carried out through a detail research. Focus of this research is on the impact of micro fundamental factors towards price of shares of the food and beverage industry listed on the stock exchange in Indonesia, especially after economy and monetary crisis happened in 1997 in Indonesia. Variables studied in the research are price of shares, and asset growth, return on asset growth, debt ratio, current ratio, earning per share, price earning ratio, and also dividend yield. The source of data is secondary data obtained from the Surabaya and Jakarta Stock Exchanges, as well as Capital Market Reference Center. The model used for this research is multiple linier regressionanalysis model. Result of research concluded that the changes on price of shares of the food and beverage industry listed on the stock exchange in Indonesia were influenced simultaneously by asset growth, return on asset growth, debt ratio, current ratio, earning per share, price earning ratio, and dividend yield. Meanwhile, the changes on price of shares of the food and beverage industry listed on the stock exchange in Indonesia was influenced partially by only earning per share.
ANALISIS PERSAMAAN SIMULTAN DARI TOBIN’S Q, KEPEMILIKAN MANAJERIAL DAN KEBIJAKAN UTANG
Authors: Wahidawati Wahidawati 
Published: November 2020

The purpose of this research to estimates a simultaneous equations model with Tobin’s Q (firm value), managerial ownership and debt policy jointly determined within the system. This research is based on the pre¬vious¬ research by Chen and Steiner (2000), which found that managerial ownership tobe a significant and positive determinant of the level Tobin’s Q. Chen and Steiner (1999) observed evidence of subtituons-monitoring effects between managerial ownership and debt policy.The research is focused on manufacturing companies listed in BEJ for periode 1999-2002.The method of data collection is done by using pooling method and give 151 firm year observation.This research uses a non linear simultaneous equation methodology with use the statistical method two stage least square. The result of research provides empirical evidence : First, that managerial ownership has a non linear relation with Tobin’s Q (we find support for both an alignmenteffect and an entrenchment effectin the relationship between managerial ownership and Tobin’s Q. second, The result supports the argument that managerial ownership helps to resolve the agency conflicts between stock holder and manager. The result also indicate that there is not subtitu¬ta¬bi¬li¬ty between debt and managerial ownership.
TANGGUNG JAWAB LINGKUNGAN DAN INFORMASI BIAYA LINGKUNGAN DALAM PENGAMBILAN KEPUTUSAN MANAJEMEN
Authors: Andayani Andayani 
Published: November 2020

The aim of this research is to know the company’s environmental responsibility, the opinion of the internal accountant to information which has to do with environmental costs and the types of environmental costs is considered important, and also the use of the environmental cost information in taking management decisions.The type of this research is qualitative, and this research is done in PT SIER (Persero), PT SDM Lab., and PT HMS, Tbk. Data is collected by questionnaire, interview, observation, and documentation. Interview is done with the internal accountant, financial manager, and company’s production manager, or the side who represent.The result of this research shows that the company’s environmental responsibility can be known through the result of measurement of environmental performance by identifying through the key elements ISO 14001. The company’s internal accountant has the opinion that environmental costs are the costs which related to company production process and product influencing company net profit, also costs related to society, company community. Some type of environmental costs were said very important although according to spectrum of environmental costs is stated to have very difficult level in measuring. It happened because there is no the standard of accounting that arrange the problem of environmental reporting and measurement. The company’s internal accountant can play an important role in transforming the data become information about environment by identification environmental costs that is important, informing it as cost information, and integrating the costs in management decisions. Whether or not a cost is environmental, the goal is to ensure that relevant costs receive appropriate attention.
TINJAUAN PENERAPAN AKUNTANSI MANFAAT KARYAWAN
Authors: Jazid Jazid 
Published: November 2020

Accountancy of employees benefit arranges confession; measurement and reporting of obligation (or assets) of post employee benefit. Next, burden of employees benefit was allocated to during year of service employees. To reach best estimate in measurement of employees benefit obligation (at the time of terminating year of service employees) and converting to present value was needed an assumption actuarial. The practice of this accountancy is visible at existence of confession and reporting of obligation (or assets) of employee’s benefit in financial position report, and burden of employee’s benefit in accounting of loss and profit report. The reporting give influence to less to the company performance, because it can decreasing to the ratio of financing structure health and the profit.The practice of accountancy of employee's benefit for Indonesia have arranged by SFAS 24 and 57. Although these SFAS have gone into effective of commencing from date of January 1st 1995 and from date of January 1st 2001, but the applying is still less. Condition prerequisite to applying accountancy of benefit employees require confession for obligatory past event and commitment to fulfill the law obligation. The low of enforcement of law in general including compliance of UU ketenagakerjaan, domination of the practical consideration of business, and complication of the actuarian calculation is cause such weak precondition.The practice of accountancy of employee's benefit for Indonesia is more effctive at the emiten and or the public company, for the financial statement including cover of period of commencing from January 1st 2000. It is motivated for applying of the good corporate governance and the Kepmennaker 150/2000. This positive growth are more better since of application of UU Ketenagakerjaan 13/2003 and SFAS 24 revised at year 2004 (earlier application are recommended).To evaluate how far the practice of accountancy of employee's benefit is needed an evaluation to the regulation which have relation to developing of precondition above; and also to the accountancy of benefit employees itself.
PENGARUH DESENTRALISASI TERHADAP HUBUNGAN ANTARA PARTISIPASI DALAM PENYUSUNAN ANGGARAN DAN KINERJA DINAS (Studi Kasus Pada Pemerintahan Kota Banjarbaru)
Authors: Asyikin Jumirin 
Published: November 2020

UU Number 22 and 25, 1999 about local government and financial balancing between central and local government, concerning about, the rule of decentralization and autonomy in making local budget for revenues and expenditure. Budgeting process is considered very important and concerned many different parties. Not only top managers but olso lower and middle manager play a vital role in making and evaluating some alternatives plan of the budgetr objectives. Budgeting always been used as the indicator of manager’s performance (Kren, 1992). Miah and Mia (1996), stated the empowerment and responsibility given from top to lower management level will biring about more cosequnecies of responsibility from lower manager toward the implementation of the decision that has been made. This research analysis the interaction and decentralization and the influence of participation in budgeting abd decentralization toward the performance of Dinas Pemerintah Kota Banjarbaru. The sample taken for this research is Dinas Pemerintah Kota Banjarbaru .Analysis unit used in this research are the chairman of government officer (kepala bagian), the chairman of division officer (kepala bagian) and the charmain of field officer (kepala bidang). From 56 questionaires that that have been sent, there 47 respondents have fullfillied, buat only 42 questionaires that are accepted and considered reliable to be analyzed in this research.Using simple in this research emprically this research result shows that participation in budgeting and decentralization signicantly influence the partisipation in budgeting and decentralization positive interaction between them. Meanwhile using multiple regression, empirically the research result shows that budgeting and decentralization variables all together signicantly do not influence the performance of the governmental bureaus (Dinas Pemerintah Kota Banjarmasin).
ANALISIS FAKTOR-FAKTOR INTERNAL PERUSAHAAN YANG MEMPENGARUHI KEPUASAN KERJA KARYAWAN PT. PETRO CENTRAL GRESIK
Authors: Soekiman Johanes F. X. Susanto 
Published: November 2020

Human as source, as generally and their live looking for happiness while constitute of equation from live satisfaction. Every individual has satisfaction level while different – appropriate with value – has been valid in their self. More many aspects in the job while equation with those individual desire so more lower of satisfaction level that he feels. Satisfaction work according Herzberg (1957:107) configured to be 2 category that is: satisfaction or motivator and dissatisfies or hygiene factor. Satisfies is factors as source of satisfied work configure: opportunity achievement, confession, responsibility, work while more challenge and dissatisfies configure: work condition, salary/ fee, supervision/ leadership style while constitute of dissatisfies work. To increase productivity and effective work of employ the researcher adopt problem satisfied work of employ PT. Petro Central Gresik. Research while writer has been done with used analyst factor from program SPSS. Result finding variable while dominan affect work satisfied employ is salary variable/ fee (X2) with loading 0,86. Beside that influenced by six other variable that is in a series: variable of leadership style with loading 0,8; variable of work condition with loading 0,78; variable working while more challenge with loading 0,77; and variable confession with loading 0,74.Based on that finding, the researcher suggest for PT. Petro Central Gresik to increase satisfaction work of employ, where more give attention is: the leader of company should cooperate to increase satisfaction work of employ as whole, this very important to maximize result, because higher of work satisfaction employ could be increase productivity and effective work of employ, so leader of company holding on 2 core factor and 7 variable, with stress of core factor also variable while dominant influenced about work satisfaction, so can increase that productivity and effective work.
SASARAN DAN EVALUASI ANGGARAN: KETIDAKPASTIAN LINGKUNGAN DAN PENGALAMAN MANAJER SEBAGAI VARIABEL KONTINJENSI
Authors: Alim, M.Si., Ak. Dr. Mohammad Nizarul 
Published: November 2020

Most of budgets studies have focused on budget participation. It was argument that level of participation in budgeting process is most important part of budgeting procedure. The activity could predict and reduce future uncertainty. The others components of budgeting like budget goal and budget evaluation lacked attention. This study aims to investigate the impact of budget goal difficulty and budget evaluation style on managerial performance and job satisfaction with contingency approach. Level of difficulty would arise when environment uncertainty exist. It should need different style of budget evaluation. But, experience managers seem could anticipate it. Results support hypothesis that budget goal difficulty and budget evaluation style were contingent with manager experience and environment uncertainty
PENGARUH BUDAYA ORGANISASI TERHADAP MOTIVASI, KEPUASAN KERJA DAN KINERJA KARYAWAN (Studi Pada Perusahaan Pengolahan Kayu Skala Besar di Jawa Timur)
Authors: Koesmono, MM Dr. H. Teman 
Published: November 2020

The purpose of this research is to find out how big is the effect of organization culture to ward motivation, job satisfaction and employee’s job performance, especially on the employee’s in the production area. The analytical unit is the employee’s in production area sub sector in wood industry in East Java.The research result states that organization culture positively effects motivation, this normal because with organization culture she/ he has someone can reflects her/ his behavior in her/ his working environment. This behavior will be seen in her/ his attitude to the job as the place to fulfill their need and will.The existing phenomenon is that if someone’s behavior is assessed impressive to others or productive to the organization then that can reflects or represent the ability possessed. Individual behavior to ward the organization or their job will be effected by organization culture, this will be found out when the person is doing his/ her job sincerely or not.It is proven in this research that organization culture will be positively effected to someone’s job satisfaction. High performance is everybody’s expectation in the company, but a positive and productive performance will not be achieved if individual behavior is not in the same direction with the company goal. The more positive someone’s behavior will definitely effect her/ his performance, this is proven when the researcher tested the hypothesis that motivation effects the job satisfaction and job satisfaction effects the performance. The result of the direct effect on employee’s motivation toward job satisfaction is 1.659, the direct effect job satisfaction toward job performance is 0.103, the direct effect organization culture toward job performance is 0.127. Besides theoretical findings that were found during the research, the empirical findings were also found: first, the seventh hypothesis states that there are no different employee’s job satisfaction in middle and big companies, P (0.112 ) ≥ α (0.05), therefore the seventh hypothesis cannot be accepted. The second, the eighth hypothesis states that there are different employee’s performance in middle and big companies, P (0.001) ≤ α (0.05), therefore the eighth hypothesis can be accepted.The research result also can give information to Human Resources Manager about the importance of observing and understanding the existing factors in organizational behavior for employees behavior can be directed to the company’s goal in which is established.
DEPRESI EKONOMI DUNIA 1929-1935: PERUBAHAN DASAR EKONOMI, HALA TUJU DAN INVOLUSI PERTANIAN DI PULAU JAWA
Authors: Zainun Dr. Nazarudin 
Published: November 2020

The economy of the East Indies once had been developed for 3 decades started at the beginning of the 20th century. The growth of agricultural sector made East Indies as once of the most important corps export countries in the world at that time. The economic rapid development for the 3 decades had allowed the indigenes to enjoy a better quality of life.At the peak development of East Indies in 1929, there was economic depression that cause the corps production of East Indies did not sell well in the world market. It caused the collapse of private agricultural companies followed by the decline of the indigenes’ life level. They turned into poor people in sudden. In order to address this problem, the government took drastic step by tightening the budget. Thus it caused the change of basic economy of East Indies government, from free trade into enonomic interference. The budget cut automatically happened, yet efficient acts did not taken immediately.Budget cut in terms of subsidy caused the sugar cane fields turned into rice fields. But irrigation problem retarded the growth of rice in the fields. At the same time the number of farmers increased steadily because of the discharge of sugar cane fields’ and factories’ labors. The labors who are not accommodated into other sectors accumulated in rice field sector. Because the output was still the same while the labors increased, the productivity per labor actually decreased. This was the sign of beginning of agricultural involution in Java Island. Thus, economic depression in 1929 has lead to the long-term effect on East Indies Governmant, and none of their efforts were success in managing the bad situation caused by the depression.