bluuebunny/crossref_metadata_2025_split huggingface dataset:
DAMPAK PENERAPAN TEKNOLOGI INFORMASI ELECTRONIC DATA INTERCHANE TERHADAP KINERJA PERUSAHAAN FORWARDING
Authors: Agus Sunaryo Agus 
Published: November 2020

Electronic Data Interchane (EDI) is combination of computer technologogy and electronic which com help us to communication and serving document trafficbetween two side or more with the same time in fast and accurate. Mi – Trans Logistic corporation who starting to use EDI in its business operation, received a lot gains, Al thought in start its needed great investment and the up grade of the human resources. The gains are: repare the data lack; less paper and loose the face to face amount with customer because the document manufactured by the electronic so that be data will received efficiency and time efectivy, increase serving to consument beside that. The EDI impact are the custom document serving is easier and faste,. where before EDI it need stime 4 – 5 days, now can served only less 3 days, and the important thing is the image from the customer if the company are developed and bonafide and prestice.
ACCRUAL ACCOUNTING & FINANCIAL REPORTING IN THE PUBLIC SECTOR TO ENHANCE ACCOUNTABILITY AND TRANSPARENCY (REFRAMING IMPLEMENTATION IN INDONESIA)
Authors: Shonhadji Nanang 
Published: November 2020

Implementation modified cash basis at public sector in Indonesia have adopted to implement accrual accounting and financial reporting as the basis for their reformed accounting policy. Public administration in Indonesia has changed dramatically since 1999. The country has gone through one of the fastest and most comprehensive devolution reforms ever seen. Managerial and financial responsibilities have been decentralized from central government, mostly to local government at the district level. Under accrual accounting, government reports financial flows in terms of an operating statement equivalent to a business profit and loss statement. If the budget operating balance is zero, then this year's operating expenses are being fully covered by this year's revenue. Expenses are not the same as outlays so expenses measure this year's costs of production, whereas outlays does not. Prior to the introduction of accrual accounting, the Indonesian government have fiscal policy indicator which underlying cash balance. It was the cash budget balance which the local government. With the arrival of accrual accounting, however, the cash budget balance has been supplanted in this context. This helps us to compare the cash budget balance with fiscal balance. This phenomenon has been widely debated in public management circles, and within the academic literature. Many of these debates however, have been arid and narrowly technically focused. This paper reviews the harmonization process of Indonesian local public sector accounting suppose some main adjustments regarding and prepared exposures draft to harmonize this problem
PENGARUH KUALITAS SUMBER DAYA MANUSIA TERHADAP KINERJA PENGRAJIN SENTRA INDUSTRI KECIL TENUN IKAT
Authors: Sitohang Sonang 
Published: November 2020

This study aimed is to analyze both simultaneously and partially the effect of the variable quality of human resources consisting of; technical skill, mental attitude, work discipline, work motivation, as well as between the four variables which are the dominant influence on the performance weaving ikad craftsmen small industries. Sampling technique use the census method. The number of respondents who were 52 of weaving craftsmen small industries in Lamongan. Instrument tests using validity and reliability test. Method of data analysis is a classic assumption test (normality test, multicollinearity, heteroskedastitas test), multiple regression analysis and hypothetical test (F test and t test) with significance level 5%. The test results shows either simultaneously or pasial, indicates that the variable quality of human resources consisting of technical skill, mental attitude, work discipline, work motivation, significant effect on performance. Meanwhile, the technical skill is the dominant variable affecting to the performance of weaving craftsmen small industries in Lamongan.
KEBIJAKAN RESTRUKTURISASI UTANG MELALUI DEBT TO EQUITY SWAP
Authors: Respatia Wimba 
Published: November 2020

This research aim to obtain the understanding about debt restructuring to improve the efficiency and its productivity. An essential difference between these and the usual swapping of debt into equity is that the former allow a wider range of aplications. The firm’s owner have the option of choosing the sequence of restructuring negotiation with the creditors. The firm can combine the existing models, which is certainly with the agreement of the creditor and investor. This research has studied the choice of debt restructuring model carried out by PT X which is caused by the fact that the companies have difficulty paying their debts. Data collecting methods were conducted through literature study and field research from financial report of PT X. The result of this research indicate that PT X should choose debt for equity swap by converting their debt for equity swap that which giving lower cost of capital. By choosing debt for equity swap enable to change the liability profile from one to the other type, to create a more optimal capital structure debt equity and equity debt in what is called recapitalisation. Decision of converting their debt for equity swap will cause PT X be a mojority shareholder and increase the ability to compete with other aluminium company
DAMPAK SHARING KNOWLEDGE TERHADAP BEST OPERATIONAL PRACTICE MELALUI ORGANIZATIONAL CITIZENSHIP BEHAVIOR DAN SERVICE QUALITY DI POLWILTABES SURABAYA
Authors: Tarigan Zeplin Jiwa Husada , Rini Wahju Astjarjo , Djati Sundring Pantja 
Published: November 2020

Sharing Knowledge is originated from the interaction between individuals which will form a group or working group in a company, while the working group with expertise/skills is called teamwork. The working group should be developed to be able to communicate and have good relationships within the department, between departments and between organizations. Good communication within the organization will improve the working relationship to be more intense and faster. There are no boundaries either between individuals or individuals and departments in the organization so as to create an effective working relationship and a strong team work which lead to the creation of the best practices operational. Based on the survey by interviewing and spreading questionnaires to 266 police members of the police in POLWILTABES SURABAYA about sharing knowledge of best operational practices (BOP) in the police organization through team work's affectivity and OCB (organizational citizenship behavior). The results showed that sharing knowledge does not directly impact organizational citizenship behavior as an organizational culture, but it is indirectly give impact through the team work's affectivity moderator variable. Sharing knowledge as an organizational culture has an impact on enhancing the effectiveness of team work. The Effectiveness of team work influence organizational citizenship behavior in police organizations to increase the best operational practice. Team work's affectivity has influence towards Best Operational Practices (BOP) in the police organization. OCB (Organizational citizenship behavior) also has influence towards the best operational practices (BOP) in the police organization.
PENGARUH ORIENTASI PELANGGAN DAN ORIENTASI PESAING TERHADAP INOVASI PASAR DAN PERTUMBUHAN PENJUALAN PERUSAHAAN MAKANAN DI SURABAYA
Authors: Wahyudiono Wahyudiono 
Published: November 2020

The aim of the study is to examine the effect of market orientation and competitor orientation to market innovation and sales growth, and the effect of market innovation to the sales growth of food Companies in Surabaya. The population of the study is all big food companies, which are operated until the end of 2008, and located in Surabaya Industrial Estate Rungkut (SIER). This research employs complete enumeration since the number of population is relatively small (23 food companies), whereas the analysis tool is path analysis. The test results indicate that: market orientation has direct, positive and significant effect to market innovation of food companies. Competitor orientation has direct, positive and significant effect to market innovation of food companies. Customer orientation has direct, positive and significant effect to the sales growh of food companies. Competitor orientation has direct, positive and significant effect to sales growh of food companies. The market innovation has direct, positive and significant effect sales grown of food companies. Another important finding shows that market innovation is able to mediate customer orientation and market orientation with growth sales of companies. It means that the presence of market innovation is required to strengthen the effect of customer orientation and competitor orientation to sales growth of companies.
ANALISIS EVALUASI LULUSAN DAN PERSEPSI LINGKUNGAN TERHADAP MINAT MAHASISWA DENGAN PERSEPSI PRIBADI SEBAGAI VARIABEL MODERATING PADA PENDIDIKAN PROFESI AKUNTANSI
Authors: Khuzaini Khuzaini 
Published: November 2020

Accounting Education Profession is a new program that offered by STIESIA as profession education, therefore, there is a need to find out whether Personal Perception is a moderating variable or not in the relation between Environment Perception and Graduate Evaluation to Student Interest. Data is collected from 110 samples and they are collected with random sampling method, the total of population is 150 persons, total of sample with level = 5% is 105 (Sugiyono, 2006), therefore the number of sample is enough. Questionnaire consists of 4 variables that is Personal Perception with 3 indicators, those are curriculum, teacher and supporting facilities, then Graduate Evaluation with 3 indicators, those are Working Field, Income and Career, and then Environment Perception with 3 indicators, those are parents reference, close friend reference and university teacher reference, with final variable is university student interest with 2 indicators, those are commitment and financing. In this research, its residual parameter is negative, but its influence is not significant, therefore, it can be concluded that personal perception is not a moderating variable, because it is only fulfilling 1 criteria that is parameter with negative sign, but it does not fulfill other criteria that is having significant influence.
PERILAKU OPORTUNISTIK PEJABAT EKSEKUTIF DALAM PENYUSUNAN APBD
Authors: Riharjo Ikhsan Budi , Isnadi Isnadi 
Published: November 2020

Budgeting bring important issues that affect the behavior that had an impact on the effectiveness of government organizations. Government financial management that are not in accordance with the rules is the opportunistic behavior of executive officers so that the push to make mistakes in determining budget allocations in the preparation of Anggaran Pendapatan dan Belanja Daerah (APBD). Purpose of this research is focused on opportunistic behavior of executives who push the influence of direct personnel expenditure, goods and services expenditure and capital expenditure against budget slack prosperity for the people that come from natural resource revenue in accordance with article 33 Undang-Undang Dasar Negara Republik Indonesia tahun 1945. This research is quantitative research using multiple linear regression analysis as well as moderating variables to obtain empirical evidence of research, the data used in the form of secondary data of Region Expense and Revenue Budget all government region in Indonesia in 2009, whereas samples in accordance with the requirements of the sampling method amounted to 31 government provence/regency/municipal. Results showed that the opportunistic behavior of the executive officials encourage an increase in personnel expenditure budget directly, goods-services-capital expenditure, which resulted in budget slack for the prosperity of the people that come from natural resource revenues.
PENGARUH BUDAYA ORGANISASI, STRES KERJA DAN KOMITMEN TERHADAP KINERJA KARYAWAN CV. BINTANG KARYA PUTRA DI SURABAYA
Authors: Sutrisno H. Edy 
Published: November 2020

CV. Bintang Karya Putra in Surabaya is one of a private company in construction area and cleaning service. In facing emulation is required by pre-eminent human resource and professional, therefore hardly is required quality of human resource, causing can reach optimal performance executed by all company employee. Employee performance hardly influenced by organization culture, stress job and commitment of employee. This research aim to know are there influence between organization cultures, stres job and commitment to employee performance. Sample taken is 75 employees of CV. Bintang Karya Putra in Surabaya. Based on result of knowable finding:Based on result of the research earns to know that there are significant influence between organization culture to employee performance of CV. Bintang Karya Putra.Based on result of research earns to know that there are significant influence between job stres to employee performance of CV. Bintang Karya Putra.Based on result of the research earns to know that there are significant influence between commitment to employee performance of CV. Bintang Karya Putra.Variable that is very dominant influential to employee performance of CV. Bintang Karya Putra is variable organization culture.Contribution given by organization culture, stress job and commitment to employee performance of CV. Bintang Karya Putra is 83,50 %. While the rest 16,50 % is variables that is not predicted in this research
CONSUMER COMPLAINT BEHAVIOR (CCB) PELANGGAN MINIMARKET DI JOMBANG
Authors: Rahayu Rahayu 
Published: November 2020

The business development are getting very competitive especially in retail…….; the businessman must be responsive to the customers complaint and handle the unsatisfied service given. In this research, the categorized of cause of complaint are: the price labeling, the miscalculated by cashier, the services and products problems. Alternative of Cunsomer Complaint Behavior which is taken by the customers influenced by simple complaints and asking compensation to fix demographic factors or some situation of CCB is also influence by choosing complaints alternatives. Some alternatives action of CCB done by the customers with dissatisfactions are : complaining by phone, meeting cashiers directly (the most popular alternative), meeting the retail employees, meeting the customer service representative, calling the retail company to obtain the procedure on how to complain, meeting the supervisor, complaining by mass media (radio, newspapers), using the mediation service by the consumers complaint service. Customers have many CCB hierarchies, however, the procedures and actions intensity are varies. The action intensity is the next step of hierarchy and the situational to the customers. The economics and psychological factor is the most basic consideration to differentiating steps of CCB which need for the customers doing complaint.
PENGARUH PENDAPATAN, LAMA KERJA DAN STATUS FAMILI TERHADAP REMITAN TENAGA KERJA WANITA PROPINSI NUSA TENGGARA BARAT
Authors: Herwanti Hj. Titiek 
Published: November 2020

This research took place in West Praya subdistrict (Mangkung Village), Jonggat subdistrict (Puyung Village). All places was in Central Lombok Region, West Nusa Tenggara Province. The objective of this research is to know the factors that influence the number of remittance including it’s contribution toward household income, the changes of attitude according to environmetal perception and working ethos and also to know the influence of workers mobility toward the sustainable development in their region. This research have 90 respondents. 30 respondents represent return migrants, 30 respondents represent potensial migrants and 30 respondents respresent household migrant. The data of income, working period, and family’s status is taken from labor department. The result of this research shows that the income factors of destination country, working period and family’s status, influence the numbers of remittance. The income of household migrant and return migrants (which are 75,73% and 76,74%) increased because of the workers mobility. This situation also can bring positvef influence toward the environmental perception and working ethos, as well as giving contribute to sustainable development in their region.
REAKSI PASAR ATAS VARIABEL MAKRO DAN PROFITABILITAS: KAJIAN PERUSAHAAN DI BURSA EFEK INDONESIA TERKATEGORI DEVENSIFE DAN CYCLICAL INDUSTRY
Authors: Asyik Nur Fadjrih 
Published: November 2020

This study examines the influence of macro variables and profitability to the market reaction to the companies listed in Indonesia Stock Exchange categorized as a defensive industry and cyclical industry. Independent variables in this study are macro variables which consists of inflation (I) and the interest rate (SB) and profitability ratios which consists of return on assets (ROA), return on equity (ROE), gross profit margin (GPM), net profit margin (NPM), as well as the dependent variable is stock returns (RS). Data obtained from ICMD (Indonesian Capital Market Directory), Indonesian Stock Exchange, JSX Monthly, and www.bi.go.id. Objects used in this study were food-beverage industry as a defensive industry and the automotive industry as a cyclical industry in 2007 through 2009. The results showed that the F value is 4.032 with probability value of 0.001, thus statistically significant at 1%. It can be concluded that the macro variables, profitability, and the type of industry (defensive industry and cyclical industry) together have a significant effect on stock returns of manufacturing firms listed on the Indonesia Stock Exchange. Partial coefficient of inflation, interest rates, ROE, GPM, NPM, and the type of industry are 2.695, -4.085, -0.711, -0.616, 0.391, and 0.301 with p-value of 0.002, 0.006, 0.000, 0.033, 0.014, and 0.044 thus statistically significant at the 1% and 5%, thus concluded that the inflation, interest rates, ROE, GPM, NPM, and the types of industries have a significant effect on stock returns of manufacturing firms. Only the ROA variables that do not support the hypothesis.
KONSTRUKSI KEBIJAKAN ANGGARAN: AKSENTUASI DRAMA POLITIK DAN KEKUASAAN (STUDI KASUS KABUPATEN JEMBRANA BALI)
Authors: Syarifuddin Syarifuddin 
Published: November 2020

The aims of this study, is to analyse how the political interaction, power and politics occurred in budget policy construction. Specifically, the study aims at answering who become the actor behind budget policy, how they think, how they interact to dramatize the policy construct. Method of study employs extended dramaturgy reflecting the development of dramaturgy method proposed by Erving Goffman. This method assumes that during interaction, people not only realize others, but also recognize themselves. Therefore, people not only interact with others, but they interact with themselves symbolically. This interaction is observed in Jembrana local government and society as a unit of analysis.The results of this study are: (1) the accounting man uses politic and power to identify social problem as the base to determine budget policy, (2) In analyzing the identification of education problem as social problem, power must be demanded to reveal the fact because the problem cannot speak about itself, (3) the problem identified should be adjusted to the issue beyond the individual local environment and individual life coverage, and (4) the most prominent text with budget policy “constructive” view at Jembrana municipality corresponds with view on “justice” and “truth” along with “ngaya” symbolizing of “the freedom”. Ngaya pertains to an “altruistic” politic, meaning to serve the community and the government, to get better post-reincarnation life.
PENGARUH KEWAJARAN HARGA, CITRA PERUSAHAAN TERHADAP KEPUASAN DAN LOYALITAS PENGGUNA PENERBANGAN DOMESTIK GIA DI DENPASAR
Authors: Rahyuda I Ketut , Atmaja Ni Putu Cempaka Dharmadewi 
Published: November 2020

Competition of airline industry in Indonesia is not only due to globalization, but more because customers are increasingly savvy, price conscious and demanding. Garuda Indonesia as the first airline in Indonesia felt the impact of competitive domestic flight services in Indonesia. Currently the market share of Garuda Indonesia for domestic flights in Indonesia get second rank after the Lion Air who earned a market share of 30 percent. Decline in market share caused by the decline in customer satisfaction on Garuda Indonesia that caused by poor corporate image and price unfairness. Of course this is a lesson for Garuda Indonesia to increase customer satisfaction and loyalty through price fairness and corporate image. This study aims to determine the effect of price fairness and corporate image on customer satisfaction and customer loyalty of Garuda Indonesia's customer in Denpasar (Studies on Garuda Indonesia domestic flight services' customers in Denpasar). The population of this study was all Garuda Indonesia domestic flight passengers, while the sample in this study was 140 respondents using purposive sampling technique for sample determination. To answer the research problem and research hypothesis testing the analytical techniques used Structural Equation Modelling (SEM) using AMOS aid 16. The results showed that 1) the price fairness does not affect customer satisfaction, 2) Corporate image affects customer satisfaction, 3) customer satisfaction affects loyalty, 4) the prices fairness has no effect on customer loyalty, 5) corporate image does not affect on customer loyalty and 6) overall, customer satisfaction is the only construct that can affect customer loyalty.
DAMPAK KEBIJAKAN MONETER TERHADAP STABILITAS RUPIAH
Authors: Bafadal Azhar 
Published: November 2020

This research aimed to study the impact of monetary policy on the rupiah stability. Variables used were the interest rate of Bank Indonesia Certificate (SBI), the rate of inflation (IHK), the exchange rate of rupiah against the US dollar (Kurs) and the money supply in the narrow sense (M1). Data used were of quarterly time series data of Bank Indonesia and Central Bureau of Statistic, covering 2002.1-2010.4. The analysis was undertaken by using a vector autoregression model (VAR), through the Impulse Response Function (IRF) and Forecast error variance decomposition (FEVD). The research results showed that in the sort run shocks of SBI decreased the inflation rate, and in the long run the inflation rate was constant. The exchange rate tended to be appreciated in the short run and long run although in a small magnitude. Money supply decreased with a minor fluctuation. Initially, the money supply shocks increased the interest rate of SBI, but decreased in the long run. The rate of inflation fluctuated in the sort run but it was constant in the long run. The exchange rate was depreciated both in the sort run and in the long run.