bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH ORIENTASI PELANGGAN DAN ORIENTASI PESAING TERHADAP INOVASI PASAR DAN PERTUMBUHAN PENJUALAN PERUSAHAAN MAKANAN DI SURABAYA
Authors: Wahyudiono Wahyudiono 
Published: February 2017

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.
PENGARUH RASKIN TERHADAP PENGELUARAN KONSUMSI DAN SOSIAL EKONOMI SERTA KESEJAHTERAAN KELUARGA DI JAWA TIMUR
Authors: Sasongko Sasongko 
Published: February 2017

The purpose of this research is to examine: (1) the influence of rice for impoverished family to family’s consumption expenses; (2) the influence of rice for impoverished family to family’s socio economic condition; (3) the influence of family’s socio-economic condition to family consumption expenses; (4) the influence of family’s socio-economic condition to family welfare; (5) the influence of family’s consumption expenses to family welfare. Research variables include four latent variables and 18 indicators. The number of family samples is 180 families for Madurese culture, and 60 families for Arek culture. Based on five hypotheses proposed for each cultural area, three hypotheses are accepted for Mataraman culture, 2 hypotheses for Madurese culture, and one hypothesis for Arek culture. The research result are: (1) rice subsidy for impoverished family at Madurese culture has negative influence to family’s consumption expenses; (2) rice subsidy for impoverished family at Mataraman culture has negative influence to family’s socio-economic condition. At Madurese culture, rice subsidy gives positive influence to family’s socio-economic condition; (3) at Mataraman culture, family’s socio-economic condition has positive influence to family’s consumption expenses; and (4) family’s consumption expenses has positive influence to family welfare at Mataraman and Arek cultures.
REAKSI PASAR ATAS VARIABEL MAKRO DAN PROFITABILITAS: KAJIAN PERUSAHAAN DI BURSA EFEK INDONESIA TERKATEGORI DEVENSIFE DAN CYCLICAL INDUSTRY
Authors: Asyik Nur Fadjrih 
Published: February 2017

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.
PENGARUH KARAKTERISTIK ORIENTASI TEKNOLOGI TERHADAP KUALITAS PRODUK DAN PERBEDAAN KUALITAS PRODUK PERUSAHAAN CONSUMER GOODS DI SURABAYA
Authors: Wahyudiono Wahyudiono 
Published: February 2017

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 KEPEMIMPINAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA TERHADAP KEPUASAN KERJA, MOTIVASI KERJA, DAN KINERJA KARYAWAN BANK SULSELBAR
Authors: Kurniawan Agung Widhi 
Published: February 2017

This study aims to explain the effect of leadership and human resource development on job satisfaction, job motivation and employees performance. Analysis by using Structural Equation Modeling (SEM) with alpha 5% to test the significance of research variable. The data were taken from all Bank Sulselbar employees using cluster random sampling technique. The total respondents were 184 respondents. Questionnaire (main instrument), interview, observation, and documentary were used in collecting the data. Results of analysis (at significance level of 5%) showed that: 1) leadership has a significant effect on job satisfaction, 2) human resource development has a significant effect on job satisfaction, 3) leadership has a significant effect on job motivation, 4) human resource development has a significant effect on job motivation, 5) leadership has a significant effect on employee performance, 6) human resource development has a significant influence employee performance, 7) job satisfaction has a significant effect on job motivation, 8) job satisfaction has a significant effect on employee performance, and 9) job motivation does not significantly affect on employee performance.
KERAGAMAN PEMAKNAAN MURABAHAH
Authors: Ernawati Lies , Ludigdo Unti , Kamayanti Ari 
Published: February 2017

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 Hj. Titiek , Irwan Muhammad 
Published: February 2017

Government of West Nusa Tenggara was developed program called 3A (ADONO, ABSANO and AKINO) to fulfilled the needs of qualified human resources. That needs leads this reseach to determine the quality of human resources in NTB with further Islamic economic perspective analysis. This research using descriptive method, sources and types of data was secondary data from the years 2008 to 2012. Growth in every aspect was analized use end to end method. Economic growth was not qualified, because it is still supported by the capital-intensive sector (non-tradable). NTB Human Development Index was reached 66.88 and are on middle class welfare, but the position of NTB still ranks 32 out of 33 provinces. The qualified human resources based on Islamic economy perspective was someone with science, doing willingly with clean soul and protect their generation. Islamic economy require mankind to work to earn money for fullfilling the needs of themselves and their families. There is a rights of others that should be distributed based on obligatory and sunnah. Improving their human resources quality, NTB had implement elements based on Islamic economic perspective, however, the results have not reached the ideal condition, because there are behaviors that deviate from that goal.
PERBEDAAN TUJUAN AUDITOR ATAS TINGKAT OVERCONFIDENCE PERTIMBANGAN AUDITOR (STUDI EKSPERIMENTAL)
Authors: Kartikasari Nungki , Subroto Bambang , Rahman Aulia Fuad 
Published: February 2017

The purpose of this study is to investigate and provide empirical finding about the effect of accuracy, directional and combined goals on overconfidence level in auditors judgments. This study tested the motivated reasoning theory in audit context. Overconfidence level in auditor judgments was measured by calibration method. Calibration method is used by measures the level of accuracy and confidence in auditor judgments in the obsolescence inventory case. This experiment used repeated measure design. The design of this experiment was conducted by given the treatment of accuracy (a condition to avoid the legal risks and sanctions), directional (a condition to emphasizing the importance of good client relations) and combination (a condition to combining get along and accuracy goals) goal to the participants and measuring the overconfidence level in every goal. The hypothesis testing in this study used cochran test. This study used laboratory experiment with participants auditor from join program students of Economics and Business Faculty, University of Brawijaya. The result of this study shows that auditors judgments are overconfidence in all goals (accuracy, directional and combined). The result of this study was inconsistent with motivated reasoning theory.
DETERMINAN STRUKTUR MODAL DAN NILAI PERUSAHAAN PERTAMBANGAN PASCA UU NOMOR 4 TAHUN 2009
Authors: Sumani Sumani 
Published: February 2017

The aim of research is to know the effect of profitability, company size, growth, business risks, managerial ownership and institutional ownership on the capital structure as well as the influence of capital structure to value mining companies after the implementation of Law No. 4 of 2009 on Mineral and coal's Mining. The research carried out to test the hypothesis based on theoretical and empirical studies. The study population is a mining company listed on the Indonesia Stock Exchange, with a population of 36 company members. The sampling method was using purposive sampling techniques and acquired 11 companies in the study period of six years, from 2009 to 2014. Multiple and simple regression analysis techniques were used according to the research objectives to be achieved. Regression models of this study were not violation classic assumption which includes multicollinearity, autocorrelation and heteroscedasticity. Hypothesis testing results showed the variables of profitability, business risk, managerial ownership and institutional ownership have negative effect on the mining company's capital structure. However, company size, growth and asset structure not significant on the capital structure. On the other side, Capital structure significantly negative influence to the value of mining companies after the implementation of Law No. 4 of 2009.
KONTRIBUSI KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PUBLIKASI SUSTAINABILITY REPORT
Authors: Khafid Muhammad , Mulyaningsih Mulyaningsih 
Published: February 2017

Sustainability report is a voluntary report to present corporate responsibility on social, economy, and environment aspects. There are about 47.1% of the company's mining industry makes voluntary sustainability reporting. The purpose of this study was to determine the effect of profitability, leverage, size of the company, the board of directors, audit committee, and governance committee toward sustainability report publication. The population of the study is the entire mining industry companies listed in Indonesia Stock Exchange from 2011 to 2013. Using purposive sampling technique, the study collected data from 17 companies. There are 51 annual reports as unit of analysis in 2011-2013. This study used logistics regression as an analysis method. The results show that the variable profitability, firm size, and governance committee, contribute positively to the publication of sustainability report. Leverage, the board of directors and audit committee does not affect the sustainability report publication. Future research should pay attention to the quality of sustainability report disclosure based on GRI guidelines. And then use a different measurements as a proxy of variables or consider economic factors, such as exchange rate, interest rate, or the rate of inflation to produce better research.
UPAYA PENERAPAN AKRUAL DAN PEROLEHAN OPINI WTP DI KOTA PEKALONGAN DARI KACAMATA KURT LEWIN
Authors: Muttaqin Riza , Djamhuri Ali , Widya Prihatiningtias Yeney 
Published: February 2017

The aim of this research is to reveal and describe the organizational change occured on Pekalongan City Government in implementing public sector accrual accounting and attaining unqualified audit opinion as perceived from the aspects of readiness and strategy implementation by the government based on movement stages following to Lewin’s Organizational Change Theory (1951). The results showed that the change from cash to accrual accounting as well as strategy to achieve unqualified audit opinion is a form of pressure and a process that is deliberately done in order to increase the accountability of the financial statements to be usable for decision-making. The goverment officials have shown resistance and negative impressions to implement of accrual accounting and strategy to achieve unqualified audit opinion. Preparations to implement accrual accounting and strategy to achieve unqualified audit opinion are expected to minimize the attitude of resistance so that the organizational changes can be successful. Preparations to implement of accrual accounting and the strategy to achieve unqualified audit opinion are conducted by issuing Perwal. No. 34 and No. 35 2014, establishing SIMDA and SIMBADA, managing asset, defining a target in its RPJM, following up the BPK’s recommendation, and maintaining common commitment as public sector institution.
MEMODIFIKASI PERILAKU ORANG YANG RENTAN TERHADAP HIV/AIDS
Authors: Wibowo Satrio Budi , Rizki Binta Mutiya 
Published: February 2017

Pergaulan bebas dan penggunaan narkoba yang marak di Indonesia, menyebabkan semakin pesatnya penyebaran Human Immunodeficiency Virus (HIV) di Indonesia. Pad a tahun 2000 jumlah pengidap AIDS naik menjadi 3 kali lipat dan parahnya, trend ini terus berlangsung hingga saat ini. Intervensi yang tepat untuk merubah perilaku rentan penyebab menyebamya HIV amat dibutuhkan. Intervensi perlakuan dibuat dengan mentargetkan perilaku yang rentan terhadap penyebaran HIV. Perilaku yang menjadi targen dan akan di rubah dalam tulisan ini adalah; a) Perilaku mengkuti tes HIV b) Mengurangi perilaku beresiko penyebab penyebaran HIV c) Mengembangkan pola hidup sehat pada pengidap HIV.Kata Kunci: lntervensi, HIV
ROLE PERCEPTION OF CAREER DEVELOPMENT AND SUPPORT ORGANIZATION TO ORGANIZATION COMMITMENT (RESEARCH NURSE ON HEALTH SERVICES AGENCY REGIONAL HOSPITAL "MARDI WALUYO" BLITAR EAST JAVA)
Authors: Mudaim Mudaim 
Published: February 2017

This research was aimed at examining the role of perception of career development and organizational support on the organizational commitment. This study involved seventy nurses of Badan Pelayanan Kesehatan Rumah Sakit Daerah “Mardi Waluyo” Blitar as the subjects of the research. The research data were collected using three scales, that are, scale of perception of career development, organizational support, and organizational commitment. The hypothesis was that the organizational commitment could be predicted from the perception of career development and organizational support. The data were analyzed with multivariate regression analysis.The results of this research showed that perception of career development and organizational support had very significant role on organizational commitment (F: 6.589; R2 = 0.164; p = 0.003), beside that, perception of career development had very significant with organizational commitment (F = 12.922; r = 0.161; p = 0.001), but the organizational support with organizational commitment was insignificant (F = 0.257; r = 0.003; p = 0.620).Keywords: organizational commitment, career development, organizational support.
Evidence of mispricing for South African listed R&D firms contributed by accounting conservatism
Authors: Chen Tai-Lin G. , Ramaboa Kutlwano K. K. M. 
Published: February 2017

Purpose: The purpose of this research is to investigate the impact of capitalization of research and development on the valuation of equities for listed firms in South Africa.Design/methodology/approach: 15 years of financial data (2000 to 2014) was collected, and portfolios with similar price-to-book and market size ratios were formed to find any evidence of any post-investment excess returns and the association to the level of research and development investment. Portfolios were re-formed and annually ranked by their research and development intensity relative to sales. In addition, we looked at the changes in excess returns after adjusting the book value as a result of capitalizing R&D expenditure, to see if the distortion imposed by expensing R&D contributed to the under-valuation of firms that invest in R&D.Findings: The results indicate that firms that invest in research and development are systematically under-valued. We found no evidence of any positive association between the returns and investment levels, but rather found evidence of the glamour stock phenomenon in highly intensive research and development firms.Research limitations/implications: The sample data is limited to listed firms in South Africa, and for firms with intermittently omitted R&D on their financial report, we have assumed that such expenditure is zero for the non-disclosed period for the purpose of capitalization and amortisation. Listed firms whose main focus is on building intangible assets, are relatively few, hence our research is descriptive in nature.Practical implications: This paper highlights the commercial significance of valuing the long-term benefits of research and development. Capitalizing the development phase as afforded by the IASB lacks standardization, and as such, inconsistencies arise in the earnings reflected on companies’ financial statements. For investors though, highly intensive R&D firms should be avoided as these earn negative returns.Originality/value: The authors are not aware of any studies showing the effect of accounting rules on research and development that have been conducted in South Africa, or any research that have shown the glamour stock phenomena when investigating the impact of capitalization of research and development. Thus our contribution was to provide evidence on the valuation of stocks for listed firms that report research and development in South Africa that may be a result of the accounting rules. There is limited research on the on the accounting treatment of research and development in emerging markets, whose stock exchanges have been shown to not be highly correlated with the more developed markets, hence enables investors to diversify risk. This should motivate both managers and investors to venture beyond what the conservative accounting treatment of R&D has possibly instigated when valuing stocks.
Imigração, mercado de crédito e séquito de dependentes no Brasil Meridional: a trajetória do credor Antônio José de Araújo na Vila de Morretes (Província de São Paulo, 1804­1849)
Authors: Cavazzani André Luiz Moscaleski 
Published: February 2017

Neste artigo é desenvolvida uma investigação acerca do percurso do negociante de origem portuguesa Antônio José de Araújo (1791­1851) na vila paulista de Morretes, de 1804 a 1851. Nesse quadro, o propósito basilar deste estudo é evidenciar as formas de dominação social exercidas por indivíduos que, provenientes de Portugal, habitaram as sociedades do litoral paulista na primeira metade do século XIX. Assim, demonstra­se que o controle do mercado de crédito era crucial para que os negociantes formassem um séquito de dependentes. Por vezes, esses dependentes eram familiares de seus credores. Era pouco viável aos pequenos comerciantes conseguir desvincular­se desses séquitos.
Os posicionamentos do Arcebispo de Cuiabá, D. Francisco de Aquino Corrêa, e a defesa do patriotismo cristão
Authors: Marin Jérri Roberto Marin Roberto 
Published: February 2017

O artigo analisa os posicionamentos de D. Francisco de Aquino Corrêa, arcebispo de Cuiabá, sobre o Brasil e a defesa do patriotismo cristão. Como um dos porta vozes da hierarquia eclesiástica brasileira e da Santa Sé, conquistou grande projeção e influência social entre as décadas de 1910 e 1940. As referências empíricas são os discursos e as cartas pastorais do período de 1920 a 1940. D. Aquino repensava e defendia novas formas de participação e de valorização da Igreja Católica como força legitimadora do poder, enquanto instituição disciplinadora da sociedade e como defensora do caráter nacional e do processo
Diálogos
civilizatório brasileiro.