bluuebunny/crossref_metadata_2025_split huggingface dataset:
PERILAKU OPORTUNISTIK PEJABAT EKSEKUTIF DALAM PENYUSUNAN APBD (Bukti Empiris atas Penggunaan Penerimaan Sumber Daya Alam)
Authors: Riharjo Ikhsan Budi , Isnadi Isnadi 
Published: February 2017

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
CONSUMER COMPLAINT BEHAVIOR (CCB) PELANGGAN MINIMARKET DI JOMBANG
Authors: Rahayu Rahayu 
Published: February 2017

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.
KONSTRUKSI KEBIJAKAN ANGGARAN: AKSENTUASI DRAMA POLITIK DAN KEKUASAAN (STUDI KASUS KABUPATEN JEMBRANA BALI)
Authors: Syarifuddin Syarifuddin 
Published: February 2017

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
MENINGKATKAN KINERJA PEMASARAN UMKM MELALUI PERAN LINGKUNGAN, INOVASI PRODUK DAN KREATIFITAS STRATEGI PEMASARAN
Authors: Sukarno Gendut 
Published: February 2017

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 KEWAJARAN HARGA, CITRA PERUSAHAAN TERHADAP KEPUASAN DAN LOYALITAS PENGGUNA PENERBANGAN DOMESTIK GIA DI DENPASAR
Authors: Rahyuda I Ketut , Atmaja Ni Putu Cempaka Dharmadewi 
Published: February 2017

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
IMAGE DAERAH TUJUAN WISATA: SUATU TINJAUAN DARI PERSPEKTIF WISATAWAN NUSANTARA
Authors: Martaleni Martaleni 
Published: February 2017

Companies increasingly turn to the marketing based on the consumers’ image and emotions in order to win mind share and heart share. The management of a tourist destination image is an important factor in achieving success in business tourism. This study aimed to examine the effect of service quality value towards the image, either directly or indirectly through tourist satisfaction as a moderating variable. Data obtained from the domestic tourists who visited tourist destination in Great Malang were analyzed by the method of Partial Least Square (PLS). The findings of this study explains that there are direct and indirect positive influence between the service quality value and the measurement of tourist object attraction, supporting means, empathy and feeling towards tourists’ image. Likewise there is a positive influence between satisfaction and tourist image.This study can help marketers (government agencies, private sectors in Great Malang), to better understand the contribution of the image of an increasing number of tourists. Thus marketers will be more careful in designing the right marketing strategy to make tourists more loyal
MERANGKAI KONSEP HARGA JUAL BERBASIS NILAI KEADILAN DALAM ISLAM
Authors: Alimuddin Alimuddin 
Published: February 2017

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
BUDGETARY PARTICIPATION AND STRETCH TARGETS: PROCEDURAL FAIRNESS IN A STRETCH BUDGET CONDITION
Authors: Nahartyo Ertambang 
Published: February 2017

Budgeting carries behavioral problems that can have important effects on the effectiveness of an organization. Budgetary participation generally refers to the extent to which subordinates participate in preparing the budget and influence the budget goals. The purpose of this research is to investigate whether control (economic) components of procedural justice provide a significant contribution in explaining the relation between budgetary participation and budget commitment in a stretch budget condition. College students perform a task involving basic budgeting decisions. Their main job is to decode symbols as many as possible in a work session under different conditions. Manipulations of voice, choice, and budget type are randomly assigned to the participants. Two dependent variables, procedural justice judgments and budget commitment are measured. The results show that voice and choice combine to influence procedural justice judgments. In a stretch budget condition, procedural justice has a mediating effect in the relations between voice and choice and budget commitment. Moreover, the study finds that in the stretch budget condition, voice and choice have negative relations with budget commitment, suggesting that budgetary participation creates a behavioral problem.
MANAJEMEN RISIKO BERBASIS SPIRITUAL ISLAM
Authors: Indrawati Nur Khusniyah , Salim Ubud , Hadiwidjojo Djumilah , Syam Nur 
Published: February 2017

This study aims to explore and understand: (1) Kyai (Islamic boarding school leader) and business manager perception to risk management, and (2) implementation Islamic values in business and risk management, (3) Kyai and business manager perception to corporate value creation, and ( 4) distribution of firm value to stakeholders. Research setting is business at Sunan Drajat boarding school, Lamongan. This study uses postpositivist, theology, and intuitive approach. The study design was an interpretative case study using "single case" type. The analysis method of this study is the Interactive Model from Miles and Huberman. The results showed that: (1) Risk management is process to eliminate the risk with strong intention as essence that underlying the risk management practices and the presence of spiritual power, a khusnuzhzhan (good perception) to Allah SWT, based on maslahah (goodness) that come down to falah, (2) The implementation of Islamic values into business activity framework has been proven the business growing rapidly. Even at the end, the Islam value 'an taraadhin minkum become central value which evolved into the corporate culture. Islamic values related to risk management demonstrate the existence of a true entrepreneurial spirit for entire management. (3) The firm value that created from risk management practices indicate the aspects of material/economic and immaterial. The application has been able to provide welfare and happiness for body and soul of all stakeholders, (4) Then, the firm value was distributed to all stakeholders, both for the human and nature benefit as a manifestation of maslahah (goodness) that become the objectives of business establishment.
PERAN DANA ZAKAT DALAM MENGURANGI KETIMPANGAN PENDAPATAN DAN KEMISKINAN
Authors: Rini Nova , Huda Nurul , Mardoni Yosi , Putra Purnama 
Published: February 2017

This research attempts to examine the role of zakat in reducing income inequality and poverty, by taking a case study in Bogor. Two zakat institutions, Baytul Maal Bogor and Baytul Ikhtiar have been selected. A number of well-known inequality and poverty measures have utilized including Lorenz Curve, Gini coefficient, Atkinson index, headcount ratio, poverty gap index, income gap index, sen index and FGT index. After analyzing 200 household as the respondent, this study found zakat has increased monthly income of the household 11,48%. In general, the presence of zakat helps lower the income inequality an average of 0,3% points. The findings suggest that the presence of zakat has make better the income loss of the respondent an average of 25,7% points. The existence of zakat is able to decrease the poverty incidence an average of 44% points. The gap of poverty can be reduced as the poverty gap show can be reductions of 27%. The depth of poverty can be reduced as the income gap show the reductions 18,8% points. Similarly, the severty of poverty can also be lower as evidenced from 18% points increase in the Sen index and 10% points increase in the FGT index.
MENDETEKSI KEBANGKRUTAN SECARA DINI PERSPEKTIF EKONOMI ISLAM
Authors: Fauzia Ika Yunia 
Published: February 2017

Early bankruptcy detection can be carried out well when an entrepreneur implements integrity and competence in managerial systems, accounting reporting systems, capital structure usage system and business security system from fraud. Related to bankruptcy, Islamic economics recognized iflas (bankruptcy) and muflis (bankrupt entity). A law subject to a muflis is known as al-Hajr. This is a qualitative research with linear snowball method used as data collection technique. 10 of entrepreneurs who went bankrupt were interviewed. The interview rolled like a snowball for one by one informant was interviewed persuasively to gain important information on their causes of bankruptcy. Results of this study explained that the majority of the bankruptcy was caused by the use of capital structure that did not conform qualifications, followed by the lack of proper accounting reporting, poor management systems, lack of professionalism and fraudulence from internal and external aspects.
ANALISIS MOTIVASI DAN EKSPEKTASI MAHASISWA DALAM MENEMPUH PENDIDIKAN TINGGI AKUNTANSI
Authors: Nurniah Nurniah 
Published: February 2017

This study aims to compare the most dominant motivation factor encourage students pursue accounting higher education at polytechnic and university, and to compare the most dominant expectation factor held by students in doing accounting higher education at polytechnic and university. Research sample are taken purposively, those are the first year accounting students in Diploma Four Program at four State Polytechnics and Strata One Program at four State Universities. Research data is qualitative from primary source that is collected by questionnaire and measured using Likert Scale. Analytical method is descriptive quantitative. The study results shows that:(1) Self development is the most dominant motivation factor encourage students pursue accounting higher education at universities, followed by career focus and social norm. Meanwhile, career focus is the dominant motivation factor encourage students pursue accounting higher education at polytechnics, followed by self development and social norm, and (2) Academic confidence is the most dominant expectation factor held by students in doing accounting higher education at polytechnic as well as university, followed by intellectual growth and social opportunity.
Structural Transformation of Economy in Special Region OF Yogyakarta
Authors: Feriyanto Nur 
Published: February 2017

The first aim of this study was to determine the relationship between the growth rate of GRDP and the growth rate of sectors’ labor absorption in Special Region of Yogyakarta. The second objective was using the Esteban Marquillas’ Shift-Share analysis to prove whether there has been a structural transformation of the economy in Special Region of Yogyakarta during 2009-2014. The third aim was to determine the impact of economic sectors’ growth in Indonesia on the growth of aggregate GRDP in Special Region of Yogyakarta. Results of this study were: (1) There were three conditions used to observe the relationship between the growth rate of GRDP and the growth rate of labor absorption in Special Region of Yogyakarta namely anomalous; regressive; and progressive. (2) The use of Esteban Marquillas’ Shift-Share analysis showed that in the area of Special Region of Yogyakarta there had been a shift in the economic structure from the primary sector to the secondary and tertiary sectors. (3) The economic sectors’ growth in Indonesia could lead to the growth of aggregate GRDP in Special Region of Yogyakarta as much as 539.53 billion IDR. Suggestions offered by this research are as follows: (1) policy making by the government related to development has to pay attention to the relationship between economic growth and unemployment rate. (2) Government has to address the economic transformation from primary to tertiary sectors; especially for development planning; and (3) government needs to focus on economic development for the dominant sectors of economy in DIY province.
MEDIASI NILAI PELANGGAN DAN KEPERCAYAAN MEREK PADA PENGARUH KEPRIBADIAN MEREK TERHADAP LOYALITAS
Authors: Zuhroh Siti 
Published: February 2017

Consumer purchasing decisions are based not only on product attributes such as price, design, and product function but also on the feeling or emotion when using the product so that it will be closed between the brand and consumers who will be able to maintain long-term relationships. This research aims to develop a relationship between the brand personality, as well as putting customer value and brand trust be mediating variables. The population in this study were students Blackberry smartphone users in Malang City. The total sample of 307. The data were collected by accidental sampling techniques and processed using GSCA analysis. The results showed that the effect of Brand Personality is not positive significant on Brand Loyalty but positive significant effect on Brand Loyalty mediated by Customer Value and Brand Trust. The implications of this study is giving information for the Marketing Manager to develop a marketing strategy to build brand loyalty based on the Psychological aspects.
PENGARUH PERUBAHAN STATUS, EMPLOYEE ENGAGEMENT, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS PELAPORAN KEUANGAN
Authors: Yuniatin Nani Yuheti , Azam Achsani Noer , Sasongko Hendro 
Published: February 2017

This study aimed to examine the effect of changes in status, employee engagement, and the utilization of information technology on the quality of financial reporting. Analysis of variance (ANOVA) was used to examine changes in the status of Bogor Agricultural University. Moreover we employ a multiple regression analysis to examine the effect of employee engagement and information technology in performance financial of report. In addition, Ultrecht Work Engagement Scale (UWES) was used to examine the financial human resource mapping. The results of ANOVA test showed that there was no significant difference of the financial management of Bogor Agricultural University before and after the implementation of Public Service Board (BLU). Furthermore, multiple linear regression test results showed that the factors that affect the performance of financial reports are employee engagement and use of information technology. However, it is found that the factor that really affects the performace of financial reports is the use of information technology. Finally, the test results of the mapping showed that employee engagement of human resources staff of Bogor Agricultural University are in medium position indicating that it needs to be maintained and improved.
PENGARUH OWNERSHIP STRUCTURE DAN CORPORATE PERFORMANCE TERHADAP FIRM VALUE
Authors: Makhdalena Makhdalena 
Published: February 2017

Research on the ownership structure (foreign ownership, government ownership and public ownership), corporate performance and firm value has been carried out by researchers, but the results have not been consistent. Thus researchers interested in studying the structure of the ownership (foreign ownership, government ownership and public ownership), corporate performance and firm value. The purpose of this study was to examine and analyze the effect of ownership structure (foreign ownership, government ownership and public ownership) and corporate performance to firm value. The population of this research is the company listed in the Indonesia Stock Exchange that have complete data on foreign ownership, government ownership, public ownership, corporate performance and firm value for six consecutive years (2008-2013). Data type of variable of this research is secondary data obtained with techniques derived from ICMD documentation. Data analysis in this research is using regression. The results showed that foreign ownership, government ownership and public ownership had no effect on firm value and corporate performance positive effect on firm value.