Conference In Business, Accounting, And Management (CBAM)
Kegiatan Conference In Business, Accounting And Management (Cbam) merupakan media sharing knowledge bagi edukatifÃ‚Â untuk mewujudkanÃ‚Â sustainable competitive advantage. Pemakalah yang hadir disini adalah peserta yang kami pandang merupakan representasi dari isu-isu. Yang merupakan perwakilan dari seluruh wilayah Indonesia.
SUSTAINABILITY PERAN PEMIMPIN STRATEGI SDM DALAM PERSPEKTIF PERSAINGAN BISNIS MODERN
Sustainability peran pemimpin strategi SDM macam apa yang dibutuhkan dalam perpektif persaingan bisnis modern? Apa perbedaan yang mendasar antara tipe pemimpin transaksional dan transformasional? Ada tiga tingkat fungsi yang perlu dipenuhi seorang pemimpin agar rakyat mengalami transformasi kehidupan yang istimewa: mediator, integrator, transformator. Globalisasi sangat berpengaruh pada aspek bisnis di Indonesia. Perusahaan harus mempunyai visi dan misi yang jauh berwawasan luas . Strategi Sumber Daya Manusia berkaitan dengan misi, visi , dan strategi perusahaan, SBU (Strategy Business Unit) dan juga strategi fungsional. Kompetisi berbasis pengetahuan merupakan paradigma baru kompetisi bisnis. Perspektif bisnis dalam kompetisi berbasis pengetahuan. Teknologi dan daya saing perusahaan dalam perspektif persaingan bisnis modern. Ã‚Â Kata kunci: sustainability, transaksional, transformasional, globalisasi SDM, persaingan bisnis modern.
DAMPAK INTELLECTUAL CAPITAL TERHADAP CAPITAL GAIN PADA LEMBAGA KEUANGAN
ModalÃ‚Â intelektualÃ‚Â (intellectualÃ‚Â capital)Ã‚Â merupakanÃ‚Â suatuÃ‚Â pendekatanÃ‚Â yangÃ‚Â digunakanÃ‚Â dalam menilai dan mengukur aset tidak berwujud dimana intellectual capital mampu menciptakan value added (Artinah dan Muslih, 2011). Pemanfaatan dan pengelolaan intellectual capital yang maksimal serta seimbang dapat meningkatkan nilai perusahaan. Tujuan dari penelitian ini adalah untuk memberikan bukti empiris dari (intellectual capital) yang diukur dengan Value Added Intellectual Coefficient (VAIC) dan tiga komponen (human capital efficiency, structural capital efficiency dan capital employed efficiency) terhadap capital gain. Sampel yang digunakan pada penelitian ini adalah 52 lembaga keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012 yang diambil dengan metode purposive sampling. Teknik analisis data menggunakan uji regresi linier berganda. Hasil pengujian menunjukkan bahwa secara bersama-sama intellectual capital dan komponennya memiliki pengaruh terhadap capital gain. Secara parsial, capital employed efficiency berpengaruh negatif signifikan terhadap capital gain, namun intellectual capital, human capital efficiency, dan structural capital efficiency ditemukan tidak memiliki pengaruh terhadap capital gain . Ã‚Â Kata kunci : Intellectual capital, Capital gain, Lembaga keuangan
PERANAN MANAJEMEN INOVASI DALAM MENINGKATKAN KINERJA ORGANISASI PENDIDIKAN
The competition of education organization is marked with the emergence various new organization and the advancement of technology that accompany the competition business. Innovation management needed each organization to face changes and global competition. Management are currently running is a scientific-basedÃ‚Â managementÃ‚Â isÃ‚Â stillÃ‚Â temporary,Ã‚Â thusÃ‚Â requiringÃ‚Â innovationÃ‚Â toÃ‚Â achieveÃ‚Â competitive advantage of the company.Ã‚Â Ã‚Â Innovation that can be done in service organizations is to create new business model, developing new services, a new user interface and make innovation administration. Innovation realized when it is supported by creativity, knowledge, but the competencies and the need of community. Ã‚Â Keywords: innovation, creativity, knowledge
EMPLOYEE UPBJJ-UT PERCEPTIONS OF THE ROLE AUDITOR INTERNAL AUDIT
Differences in employee perceptions of the role of internal auditors can not be avoided. It is natural to happen because the perception is influenced by many factors. In performing its duties, the auditor can act as a supervisor, consultant and catalyst. The research objective was to obtain a Auditor Internal Audit (SPI) auditor's role in conducting the audit.Ã‚Â TheÃ‚Â population inÃ‚Â thisÃ‚Â studyÃ‚Â wereÃ‚Â employees UnitÃ‚Â Distance Learning Courses OpenÃ‚Â University (UPBJJ-UT) throughout Indonesia. Samples were taken by simple random sampling 234 employees. Data collected by distributing questionnaires directly or indirectly to employees. The data were analyzed using descriptive statistical analysis and comparative analysis. The results showed that: (1) The role of the Auditor SPI as a consultant rank 1 (mean = 3.15). This suggests that employees UPBJJ-UT requires internal auditors not only focused on the discovery of fraud, but also act as an internal consultant; (2) The role of the auditor SPI as supervisors (mean = 3.10) was ranked second, meaning that the role of the auditor run the SPI still adhered to the old paradigm, advice and recommendations provided only short-term; (3) The role of the auditor SPI as a catalyst (mean = 3.06) was ranked third, meaning that this role is the role played by the auditor at least SPI. In applying this role fully takes time and a lo ng process, because the auditor's role as a catalyst SPI is dependent upon the quality of the auditor and the support and commitment of the leadership of the UT. Ã‚Â Keywords: perception, auditors, supervisor, consultants, catalyst
THE INFLUENCE OF INDIVIDUAL CHARACTERISTICS AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE
This study aimed to analyze the factors that affect the characteristics of the individual, work motivation, the ability of individuals, job satisfaction, and employee performance as well as the effect of each variable. Samples were Jabar local government employees as much as 166 people / respondents. The sampling technique was done deliberately. Data processing was performed by using SEM analysis tools SmartPLS. The analysis showed that there is a significant effect on the individual characteristics on work motivation and performance. Furthermore, based on the results of the analysis showed that there are significant effect on the individual characteristics of the ability of the employee. There is a significant effect on job satisfaction on performance; there is an effect on work motivation on job satisfaction. But the results of the analysis on the performance capability of self showed no effect. Ã‚Â Key words: characteristics of the individual, work motivation, the abilitily to individuals, job satisfaction, SEM SmartPLS, employee performance
Integrasi Budaya Terhadap Kapabilitas Dan Keunggulan Kompetitif Berkelanjutan ( Sustainable Competitive Advantage) Usaha Kecil Dan Usaha Mikro Etnis Maluku Di Kota Ambon
This research was aimed at to analyse the direct and indirect effects of the cultural integration on the capability and the sustainable competitive excellence. This was an exploratory study, and the investigation applied the correlational study, with the quantitative approach, whileas the research model was survey. Sample taken through a non-probability sampling, and the selection of the sampleÃ‚Â using judg- ment sampling. The amount of sample was 124 entrepreneurs. The data was ana- lysed by applying inferential statistics measure, namely the path analysis. The re- search result shows that the Moluccan culture has significant direct effect on the capability. And the cultural integration influences sustainable competitive excel- lence of the small-scale and micro businesses. Capability influences sustainable competitive excellence of the Moluccans small-scale and micro businesses. Capa- bility mediates the effects of cultural integration on sustainable competitive excel- lence.Ã‚Â Ã‚Â Ã‚Â Keywords: Culture, Capability, Sustainable competitive excellence.
ASET MANAJEMEN RUMAH SAKIT BERBASIS WEB SYSTEM
The latest development, asset management increased its scope to be able to monitor the performance of operational assets and investment strategies for asset optimization. When the development of the set trying to be explored in the context of asset management by local governments in Indonesia, is not yet fully understood by the asset management area. The method used is Evidence base and quality management policy. Making evidence-based quality management policies, namely in asset management web-based hospital system will provide a valuable opportunity to manage assets hospital with a quality policy making because based on evidence. Asset Management application design Hospitals web base system as a tool that is helpful in the management of Asset Management in the Hospital so that these activities can be run with the economic, effective and efficient. Ã‚Â Keywords: asset management, hospital, evidence based, web system
GREENSHIP AUDIT SEBAGAI UPAYA MEWUJUDKAN KONSEP PENYELENGGARAAN BANGUNAN GEDUNG HIJAU HOTEL HR YOGJAKARTA
Green movement booming today not only aims to protect natural resources, but also implemented as the efficiency of energy use and minimize damage to the surrounding environment. Socialization towards mitigation and adaptation to climate change continues to be an ongoing Indonesian government, but not all elements of the community already know and understand about both. Form of the solution of choice is to apply the concept of Green Architecture, or Green Building which is now run by the government, What exactly is the meaning of audit related to the environment and buildings against the elements inherent in the character of green building itself. The audit role is to evaluate the operation of the building embodies the concept of green building government has been some regulations related to the problem. The focus of the paper is to collaborate with the auditÃ‚Â of how the application of the concept of green building standards greenship application. The standard to be achieved in the implementation of GREENSHIP is an attempt to realize a concept of environmentally friendly green building since its launch until the operational planning phase of implementation. Ã‚Â Keywords: Greenship, Audit, Green Building
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH KOTA AMBON
This research aims to empirically examine the effect of regional financial statement presentation and accessibility of financial statements for transparency and accountability in financial management. The research was conducted in Ambon city government. The sample used in the research of to the local government employees Ambon City, Higher education lecturer, and studentÃ‚Â on Faculty of Economics, Management Department and Accounting. The sampling method used is proporsionate stratified random sampling; the sample is then determined by 82 . For this research the data analyzed using multiple linear regression with tools statistical program, after test the classical assumptions are met. The results of this research show that the presentation of the financial statements and the accessibility of the area of financial reporting partial or jointly have influence positive on transparency and accountability in financial management. Keywords: Local financial reports, accessibility, transparency and accountability
PRAKTIK GOOD CORPORATE GOVERNANCE DAN DAMPAKNYA TERHADAP KINERJA BERDASARKAN BALANCED SCORECARD PADA PERUSAHAAN DAERAH AIR MINUM
The aims of the study were to describe the practice of good corporate governance, to measure performance PDAM with balanced scorecard, and to find outÃ‚Â the correlation between the practice of good corporate governance to performance.Ã‚Â Ã‚Â This study conducted onÃ‚Â Ã‚Â five PDAM in Jambi Province. Collection of data obtained through interviews, questionnare, annual report, related of documents and policies. The results of this study indicate good corporate governance practices on PDAM in Jambi Province in pretty good criteria. PDAM perfomance scores as measured by balanced scorecard show overall is still considered less than the target maximum working. The result of Pearson Product Moment test show the correlation between good corporate governance practices with the performance has a strong relationship but not significant. Ã‚Â Keywords: Good Corporate Governance Practice, Performance, Balanced Scorecard
Analysis BI Rate and Return of Third Party Fund On Rate of Third PartyFund onIslamic Banking in Indonesia
TheÃ‚Â conceptÃ‚Â ofÃ‚Â ShariaÃ‚Â banksÃ‚Â isÃ‚Â differentÃ‚Â withÃ‚Â interest-basedÃ‚Â conventionalÃ‚Â banks. ProfitÃ‚Â sharing system in the ShariaÃ‚Â banks has unique characteristics because it must always be submissive and obedient to the rules and principlesÃ‚Â of sharia.Ã‚Â This has implicationsÃ‚Â for the entire activities ofShariaÃ‚Â banks, ShariaÃ‚Â banks will thus experience the risks caused by its activities. DepositorsÃ‚Â entrust their funds for Sharia banks to be managed by the bank so that it will generateÃ‚Â a returnÃ‚Â for the depositorÃ‚Â and the bank. Therefore, ShariaÃ‚Â banks should be run in a professionalÃ‚Â manner so as to maintain the loyalty of its customers and is able to provide a return that is generally competitive. The objective of this researchÃ‚Â is to examine the influence Return of the Third Party Funds (Return of TPF) and the BI rate on the rate of Third Party Funds (Rate of TPF).Ã‚Â This researchÃ‚Â is an explanatoryÃ‚Â research using path analysisÃ‚Â model and census technique on Sharia Business Board (SBB) in Indonesia.Ã‚Â data used in this researchÃ‚Â is a secondaryÃ‚Â data derived from historicalÃ‚Â data of Islamic banking from the data obtained through the official website of Bank Indonesia in the period of 2010 - 2012. Ã‚Â The resultsÃ‚Â of this researchÃ‚Â indicateÃ‚Â that:Ã‚Â 1) BI rateÃ‚Â significantlyÃ‚Â influences Return of Third Party Funds resultingÃ‚Â in p-value <0,01Ã‚Â with the directionÃ‚Â of a negative relationship, 2) Return of Third PartyÃ‚Â Funds significantly effects on the rate of Third PartyÃ‚Â Funds with the directionÃ‚Â of positive relationships, and 3) BI rate significantly negative effect on the rate of Third Party Funds. Ã‚Â Keywords: Islamic Bank, BI Rate, Return, TPF (Third Party Funds)
DETERMINAN KEBUTUHAN SAK ETAP BAGI UKM (Studi Empiris Pada UKM Makanan di Kota Semarang)
SAK ETAP level needs for SMEs is very low and also still considered burdensome SMEs. The study entitled "Determinan Kebutuhan SAK ETAPÃ‚Â bagi UKM" tested several factors that affect the need for SMEs SAK ETAP. These factors are the owner of educa tion, understandingÃ‚Â Ã‚Â ofÃ‚Â Ã‚Â informationÃ‚Â Ã‚Â technology,Ã‚Â Ã‚Â theÃ‚Â Ã‚Â qualitativeÃ‚Â Ã‚Â characteristicsÃ‚Â Ã‚Â ofÃ‚Â Ã‚Â financial statements, socialization SAK ETAP and sca le. This study used a descriptive research. Data collection was conducted by questi onnaire to 42 owners of SMEs Food in Semarang.Ã‚Â The data obtained were analyzed using SPSS. Mechanical analysis using validity, reliability test, normality test, mu ltico llinearity, heteroscedasticityÃ‚Â test, multipleÃ‚Â linear regressionÃ‚Â test, t test, F test, and the coefficientÃ‚Â of de termina tion. TheÃ‚Â analysisÃ‚Â showedÃ‚Â thatÃ‚Â allÃ‚Â itemsÃ‚Â areÃ‚Â validÃ‚Â question.Ã‚Â OverallÃ‚Â variableÃ‚Â is declared reliable. Normally distributed regression model, did not happen multikolinier and heteroscedasticity. The regression coefficient is positive. Hypothesis testing results show that the education owner (X1), Qualitative Characteristics of Financial Statements (X3) and Scale (X5) significantlyÃ‚Â affectsÃ‚Â SAK ETAPÃ‚Â needsÃ‚Â for SMEs,Ã‚Â whileÃ‚Â UnderstandingÃ‚Â Informati on Technology (X2) and Socialization SAK ETAP (X4) had no significant effect needs to SAK ETAP for SMEs. Taken together, all the independent variables affect the SAK ETAP needs. Determination coefficient of 53.60%.Ã‚Â Ã‚Â Ã‚Â Ã‚Â Keywords:Ã‚Â businessÃ‚Â scale,Ã‚Â informationÃ‚Â technology,Ã‚Â ownerÃ‚Â education,Ã‚Â socialization,Ã‚Â Ã‚Â SAK ETAP
MENINGKATKAN KINERJA BISNIS MELALUI KEUNGGULAN BERSAING KULINER KHAS SEMARANG (StudiPada Sentra Usaha MikroLumpia, Bandeng Presto danWingko di Kota Semarang)
This research analyze the effect of entrepreneurship orientation, market orientation, and competitive advantage to enhance the business performance. This researchÃ‚Â formula is how to create competitive advantage to enhance the business performance. Ã‚Â The population which has selected in this research is micro business cluster of lumpia, bandeng presto, and wingko in Semarang. Those are 104 industries and total sample of this research are 102 industries. Collecting data using questionnaire with score start from 1 (very disagree at all) to 7 (strongly agree at all). The data analysis tool which used is Structural Equation Modelling (SEM) with AMOS 18. Ã‚Â The resultÃ‚Â of the dataÃ‚Â analysisÃ‚Â goodness of fit index shows thatÃ‚Â the researchÃ‚Â model hasÃ‚Â the suitability of fit (acceptable).Ã‚Â NotÃ‚Â allÃ‚Â hypothesis canÃ‚Â beÃ‚Â acceptedÃ‚Â afterÃ‚Â SEM analysis.Ã‚Â Accepted hypothesisÃ‚Â isÃ‚Â theÃ‚Â effect of entrepreneurshipÃ‚Â Ã‚Â orientationÃ‚Â Ã‚Â onÃ‚Â businessÃ‚Â performance,Ã‚Â marketÃ‚Â orientationÃ‚Â Ã‚Â onÃ‚Â competitiveÃ‚Â advantage,Ã‚Â Ã‚Â and competitive advantageÃ‚Â on business performance. While the rejected hypothesis is the effect of entrepreneurship orientation on competitive advantage and market orientation on business performance. Ã‚Â Generally,Ã‚Â the conclusion from the resultÃ‚Â of testing model which appliedÃ‚Â to micro business clusterÃ‚Â of lumpia, bandengÃ‚Â presto,Ã‚Â andÃ‚Â wingko in SemarangÃ‚Â shows thatÃ‚Â competitive advantageÃ‚Â canÃ‚Â be achieved throughÃ‚Â market orientation, where competitive advantage which resulted by the firm can enhance the business performance. This research provides some research limitation and future research agenda that can be done to further research. Ã‚Â Keywords:Ã‚Â entrepreneurshipÃ‚Â Ã‚Â orientation,Ã‚Â Ã‚Â marketÃ‚Â orientation,Ã‚Â Ã‚Â competitiveÃ‚Â advantage,Ã‚Â Ã‚Â businessÃ‚Â performance
PENGETAHUAN AKUNTANSI PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM) ATAS PENGGUNAAN INFORMASI AKUNTANSI
In order to encourage small businesses to conduct and use of accounting information, needs to start from the small entrepreneur'sÃ‚Â Ã‚Â knowledgeÃ‚Â Ã‚Â ofÃ‚Â theÃ‚Â accountingÃ‚Â Ã‚Â information.Ã‚Â Ã‚Â knowledgeÃ‚Â Ã‚Â ofÃ‚Â SMEÃ‚Â Ã‚Â entrepreneursÃ‚Â Ã‚Â onÃ‚Â accounting information is also determined by their experience in organizing and using accounting information. The purpose of this studyÃ‚Â for to determineÃ‚Â how muchÃ‚Â influenceÃ‚Â accountingÃ‚Â knowledgeÃ‚Â micro,Ã‚Â smallÃ‚Â and mediumÃ‚Â on accounting information. The data used is primary data obtained through questionnaires to the owners of SMEs. The population in this study were all industrial convection in District Tingkir Salatiga. The sampling method used in this research is purposiveÃ‚Â samplingÃ‚Â with 60 ownersÃ‚Â of SMEs.Ã‚Â AnalysisÃ‚Â toolsÃ‚Â usingÃ‚Â descriptiveÃ‚Â statisticsÃ‚Â and regressionÃ‚Â analysis using simple tools. The results showed that the perceptionÃ‚Â does not affect the accountingÃ‚Â informationÃ‚Â while hadil indicatesÃ‚Â thatÃ‚Â accountancyÃ‚Â WhatÃ‚Â KnowledgeÃ‚Â affectÃ‚Â the accountingÃ‚Â informationÃ‚Â on SMEsÃ‚Â ConvectionÃ‚Â in District Tingkir Lor Salatiga. Ã‚Â Keywords: knowledge of accounting, accounting information and SME
ANALISIS KINERJA PEMASARAN MELALUI KEBERHASILAN IMPLEMENTASI SISTEM ENTERPRISE RESOURCE PLANNING (ERP) PADA UMKM DI SEMARANG
Number of Micro, Small and Medium Enterprises in Semarang has increased each year. However, an increasing that number are not able to show an increase in marketing performance. In fact, technology is always develop. Development of technology makes people want to get the fast service. This condition makes Micro, Small and Medium Enterprises should think creatively to meet the needs of people. Use Enterprise Resource Planning (ERP) system is an effective method that is able to provide fast service to people needs. Enterprise Resource Planning (ERP) is a software that integrates all the business functions in the enterprise. This study aimed to determine the effect of implementation of Enterprise Resource Planning (ERP) system to improving marketing performance in Micro, Small and Medium Enterprises in Semarang. Results of this research proved that improvedÃ‚Â Ã‚Â marketing performance can be done throuhg 6 processes. But, the most influential process inÃ‚Â developing marketing performance inÃ‚Â Micro,Ã‚Â SmallÃ‚Â andÃ‚Â Medium Enterprises isÃ‚Â by implementing Enterprise Resource Planning (ERP) system whichÃ‚Â Ã‚Â supported by choosing the accuracy of selection software and hardware. These things are the main factor in gaining the best result. Ã‚Â Keywords:Ã‚Â EnterpriseÃ‚Â ResourceÃ‚Â PlanningÃ‚Â (ERP),Ã‚Â InformationÃ‚Â Technology,Ã‚Â Micro,Ã‚Â SmallÃ‚Â andÃ‚Â Medium Enterprises, marketing performance.
DIVIDEND POLICY AS MEDIATION OF THE INFLUENCE OF MANAGEMENT OWNERSHIP AND INSTITUTIONAL OWNERSHIP ON COMPANYÃ¢â‚¬â„¢S FINANCIAL PERFORMANCE
The purposes of this research are: (1) to examine if management ownership influences significantly positive on dividend policy (2) to examine if institutional ownership influences significantly positiveÃ‚Â onÃ‚Â dividendÃ‚Â policy,Ã‚Â andÃ‚Â (3)Ã‚Â toÃ‚Â examineÃ‚Â ifÃ‚Â dividendÃ‚Â policy influences significantly positive on companyÃ¢â‚¬â„¢s financial performance. This is an explanatory research since it aims to explain the influence among variables after testingÃ‚Â researchÃ‚Â hypothesesÃ‚Â basedÃ‚Â onÃ‚Â theÃ‚Â underlyingÃ‚Â theory.Ã‚Â TheÃ‚Â dataÃ‚Â ofÃ‚Â thisÃ‚Â researchÃ‚Â are financial reports of go public manufacture companies which have been audited at Indonesian StockÃ‚Â ExchangeÃ‚Â (IDX)Ã‚Â fromÃ‚Â 2003Ã‚Â Ã¢â‚¬â€œÃ‚Â 2012.Ã‚Â ThisÃ‚Â isÃ‚Â aÃ‚Â censusÃ‚Â researchÃ‚Â thatÃ‚Â isÃ‚Â byÃ‚Â usingÃ‚Â all population, 36 manufacture companies. Since this is a census research by using pooling data technique for 10 years so there were 360 observation data. This research used path analysis technique to test hypotheses. The research finding shows that management ownership doesnÃ¢â‚¬â„¢t influence significantly positive on dividend policy, institutional ownership doesnÃ¢â‚¬â„¢t influence significantly positive on dividend policy, dividend policy doesnÃ¢â‚¬â„¢t influence significantly positive on companyÃ¢â‚¬â„¢s financial performance, Ã‚Â Keywords : dividend policy, management ownership, institutional ownership, and companyÃ¢â‚¬â„¢s financial performance
ANALISIS PENGARUH COUNTRY OF ORIGIN PERCEPTION, PERCEIVED QUALITY DAN CONSUMER PERCEPTION TERHADAP PURCHASE INTENTION DENGAN BRAND IMAGE SEBAGAI VARIABEL INTERVENING (STUDI PADA OLI FASTRON DI KOTA SEMARANG)
Intense competition has made oil Fastron who is originally IndonesiaÃ¢â‚¬â„¢s Lubricants has percentage decreasing of Top Brand Index (TBI) for last three years and always be in the last rank for the Top Five Lubricants in Indonesia defeated by products from abroad. Top Brand Index (TBI) which has three main indicators, which is top of mind awareness, last used, and future intention. The purpose of this study is to determine the influence of variables Country Of Origin Perception, Perceived Quality, Consumer Perception as Independent Variabel and Brand Image as Intervening Variable on Purchase Intention as Dependent Variable expected later can increase the percentage of TBI with a focus indicator future intention.Ã‚Â The results showed that an independent third variable has a positive influence on Brand Image; and Brand Image has a positive influence on Purchase Intention. However, for the direct effect of the three independent variables on the dependent variable only Perceived Quality which has a positive influence on Purchase Intention. Country Of Origin Perception and Consumer Perception has a negative influence on Pruchase Intention. Ã‚Â Keywords: Country Of Origin, Consumer Perception, Brand Image, Purchase Intention
Pengaruh Sistem Pengukuran Kinerja Stratejik Terhadap Kinerja Manajeria l (Studi Empirik Pada Perusahaan Transportasi di bawah Naungan Kementrian BUMN Di Wilayah Jawa)
This study aims to investigate the effect of strategic performance measurement system on managerial performance that is directly tested through four variables; job relevant information, role ambiguty, role conflict and role overload. This study used the perspec tive of goal setting theory and role theory in explaining inter-variable relationship. Data collected in this survey was primary data from 329 functional managers of state-owned transportation companies under the auspices of Ministry of State Owned Enterprise. Samples were taken using stratified random sampling. Of 329 questionnaires, 264 were usedÃ‚Â in this research with respon rate of 80,55%. Da ta analysis was conducted using structural equation models in LISREL 8,5. The result of statistictic test indicated that strategic performance measurement system was, but not significantly, associated with managerial performance. Further findings indicated that strate gic performance measurement system was significantly associated with job relevant information, but no association was found with role ambiguity. However, strategic performance measurement system was significantly assosiated with role conflict and role overload. Furthermore, the result of research test indicated that job relevant information was not associated with role ambiguty, role conflict and role overload, but significantly associated with managerial performance. Based on the result, it can be conferred that role ambiguity was positively related and had a significant impact on managerial performance.Ã‚Â Ã‚Â In the other hand, role conflict and role overload are positvely but not significantly assosiated with managerial performance.The result of the role test of mediating variables has shown that job relevant information, role ambiguity, role conflict and role overload significantly mediated the effect of strategic performance measurement system toward managerial performance. Ã‚Â Keywords :Ã‚Â Strategic Performance Measurement System, Job Relevant Information, Role Stress Characteristic and Managerial Performance
KECOCOKAN KARATERISTIK PEKERJAAN DALAM MENINGKATKAN KINERJA PENDIDIK
This study investigated and analyzed the influence of skill variety and feed back of Job characteristics on teacher performances via job satisfaction and organizational commitment. The population of this research is Teacher of Early Childhood Education (Paud) Non-Formal in Rembang whereas 1.040 people. The tehnique is purposive sampling. This involves Paud teachers in Rembang Regency as sampling who have been employed for 3 years and achieved at least middle school (SLTP) graduated. The sample of this research 120 respondent. The methods of this research are linear regression and Path analysis. The study found to improve performance in 5 ways as follows: (1) feed back of job characteristics was direct influence on performance; (2) feed back also influence on performance and continuance commitment as mediation; (3) feed back was influence on performance and promotion of satisfaction as mediation; 4) feed back was influence on teacher performance and job satisfaction as mediation; and (5) skill variety influence on Teacher performance and job satisfaction as mediation. Ã‚Â Keywords: skill variety, feed back, job satisfaction, organizational commitment, and performance
CONSUMER PREFERENCE ANALYSIS ON CHOOSING MINIMARKET WITH CONVENIENCE STORE CONCEPT IN BANDUNG (Study in Circle K, Indomaret and Alfamart in 2014)
Today, minimarket competition in Bandung is very tight. It seen by minimarket in Bandung was overload by Dinas KUKM Perindag of Bandung. Until december 2013, Dinas KUKM Perindag of Bandung has registered 615 minimarket in Bandung, while tolerance number of minimarket in Bandung is only 360 units. This fact show that minimarket competition in Bandung is very tight and need a research about how the consumer preference of minimarket with convenience store concept in Bandung. It aims to understand consumer preference of minimarket with convenience store concept in Bandung. Attributes on this research based on retail mix elements that are merchandise assortment, price, communication mix, store design and display, customer service and location. Analysis technique used was conjoint analysis that produces the value of utilities and important of any attributes and level. Data collection is done by spreading the questionnaire to 400 respondents. The result of this research showed that consumer preference on choosing minimarket with convenience store concept are price atribute being the first preference with importance value 33,69%, location atribute with importance value 21,60%, store design and display atribute with importance value 16,26%, communication mix atribute with importance value 13,19%, merchandise assortment atribute with importance value 12,01%, and customer service atribute with importanceÃ‚Â valueÃ‚Â 3,22%.Ã‚Â TheÃ‚Â resultÃ‚Â showedÃ‚Â preferencesÃ‚Â ofÃ‚Â consumersÃ‚Â inÃ‚Â choosing minimarket with convenience store concept is convenience store which sets the low price, having adequate of parking area, comfortable store, do discount program, always available product on shelf/ refrigerators and the servants serving personally. Ã‚Â Keywords : Consumer preference, Convenience store, Retail mix, and Conjoint analysis.
Knowledge Sharing Sebagai Sumber Inovasi dan Keunggulan Bersaing Pada Usaha Mikro Kecil dan Menengah (UMKM) Sektor Batik
Small and medium batik sector are significantly contribution to econo mic development and the culturalÃ‚Â heritage,Ã‚Â but development are still many prob lems, especiallyÃ‚Â theÃ‚Â empowermentÃ‚Â ofÃ‚Â internalÃ‚Â Ã‚Â assetsÃ‚Â soÃ‚Â itÃ‚Â hasÃ‚Â anÃ‚Â impactÃ‚Â onÃ‚Â the development of innovation capability ann competitive advantage.Ã‚Â This study aims to examine the effect of knowledge sharingÃ‚Â processÃ‚Â Ã‚Â to innovation capability and competitiveÃ‚Â advantageÃ‚Â Ã‚Â atÃ‚Â Ã‚Â Ã‚Â smallÃ‚Â andÃ‚Â mediumÃ‚Â batikÃ‚Â sectorÃ‚Â inÃ‚Â CentralÃ‚Â Ã‚Â Java. Sampling methods using purposive sampling and dataÃ‚Â analysis using the Partial LeastÃ‚Â SquareÃ‚Â (PLS).Ã‚Â TheÃ‚Â researchÃ‚Â Ã‚Â resultsÃ‚Â Ã‚Â Ã‚Â Ã‚Â Ã‚Â Ã‚Â thatÃ‚Â Ã‚Â Ã‚Â knowledgeÃ‚Â donataingÃ‚Â Ã‚Â and knowledge collecting are significantly effect on innovation capability. Knowledge donating, knowledge collecting and innovation capabilityÃ‚Â areÃ‚Â significantly effect on theÃ‚Â competitive advantage. Ã‚Â Keywords: Knowledge collecting , Knowledge donating, Innovation capability
Peran Quadruple Helix dalam Meningkatkan Kreativitas dan Kapabilitas Inovasi (Studi Pada Industri Kreatif Sektor Fashion)
Creative industries are significantly contribution to economic development, however theÃ‚Â development ofÃ‚Â Ã‚Â Ã‚Â creative industriesÃ‚Â areÃ‚Â stillÃ‚Â manyÃ‚Â problems,Ã‚Â especially human resources, so it has anÃ‚Â impact on the innovation capability. This study aims to examine the effect of quadrupleÃ‚Â helix (intellectual, government, business, civil soceity) to enhance the crativity and innovation capability, on sectors of fashion in Central Java. Sampling methods using purposive sampling and data analysis using the Partial Least Square (PLS). The research resultsÃ‚Â Ã‚Â Ã‚Â Ã‚Â that intellectual, government, business and civil soceityÃ‚Â areÃ‚Â significantlyÃ‚Â effectÃ‚Â onÃ‚Â Ã‚Â Ã‚Â Ã‚Â theÃ‚Â creativity.Ã‚Â IntellectualsÃ‚Â andÃ‚Â businessÃ‚Â are significantly effect on the innovation capability, butÃ‚Â Ã‚Â government and civil soceity not significantlyÃ‚Â effectÃ‚Â onÃ‚Â innovationÃ‚Â capability.Ã‚Â CreativityÃ‚Â isÃ‚Â significantlyÃ‚Â effectÃ‚Â on innovation capability Ã‚Â Keywords: Quadruple helix, Creativity, Innovation Capability.
PENINGKATAN PERILAKU KERJA ISLAMI DENGAN BUDAYA ORGANISASI ISLAMI SEBAGAI VARIABEL MODERASI
This study aimes to analyze the influence of islamic leadership style, Islamic work ethic and islamic organizations culture to conduct Islamic work behavior in Sultan Agung Islamic University of Semarang. The purpose of this study was to determine the role of organizational culture islamic to moderate the relationship between leadership style islamic and islamic work ethic in Islamic work behavior of the lecturer and staff at the Sultan Agung Islamic Univercity of Semarang. Data were obtained from 1 60 respondents to the questionnaire. Data analysis using SPSS 16 shows that the Islamic leadership style has a significant and positive influence on the islamic work behavior, the islamic work ethic have a significant and positive effect of the reactor islamic work behavior, islamic leadership style has a positive and significant impact on the islamic work ethic, and islamic organizational culture may moderate the relationship between islamic leadership style and islamic work ethic against the islamic work behavi or of the lecturer and staff at the Sultan Agung Islamic University of Semarang. Ã‚Â Keywords: islamic leadership style, islamic work ethic, islamic organizational culture, islamic work behavior
REVITALISASI FUNGSI MASJID SESUAI ZAMAN RASULULLAH MELALUI IMPLEMENTASI PSAK 45: STUDI EMPIRIS PADA MASJID A DAN B
This research explores how PSAK 45 practices in Mosque Organization facilitates a revitalization mosque role as Rasulullah Era. This research is a case study in two different mosque, Entity A and B.Ã‚Â Mosque A organized under famous community moslem A. Mosque B location in one of famous town house in City X. Research metodology is qualitatif approach which is use also quantitatif data and also field observation and in dept interview withÃ‚Â stakeholder. There areÃ‚Â some findings: first,the daily activities ofÃ‚Â bothÃ‚Â mosque haveÃ‚Â some activities similar to Rasululloh era such as: Mosque as education center, distribution of Zakat, Infaq, Sadaqoh, and so many others,, second, Each Mosque have very simple accounting record for those activities third, there are some activities in Rasululloh era that unusual for current condition such as health activities, social meeting, others, fourth, Implementation of PSAK 45 very limitation, since no accrual basis, only very simple cash basis and simple financial reporting such as simple cash flow report. Ã‚Â Keywords: PSAK 45, Mosque, Non for Profit, Public Entity, Accounting
POSISIONING DAN SEGMENTASI HANDPHONE DENGAN MENGGUNAKAN PENDEKATAN PEMETAAN PERSEPSI
The consumerÃ¢â‚¬â„¢s perception in a product has a different from the companyÃ¢â‚¬â„¢s perception. The difference perception in a company will be appeared in the positioning and depends on segmentationÃ¢â‚¬â„¢s product. The purpose of this research is to develop positioning and segmentation model based on the perception. If it perception can be mapped by the consumer and a companyÃ¢â‚¬â„¢s perception. Thus, these can be seen how positioning and segmentationÃ¢â‚¬â„¢s product where these have different with the consumer to the company. It can be concluded that a company needs a reposition and segmentation to their product or not. The outcome of this target can be formed of consumer perception map to seven label phone. From this perception mapping will be able to be known how the positioning, segmentation, and consumerÃ¢â‚¬â„¢s preference in a product. While from the research result which examined what perception mapping model that is produced appropriate with the objective conditions according to company. Therefore, it can be concluded what does the company needs repositioning or does not. The populationÃ‚Â of thisÃ‚Â research isÃ‚Â consumerÃ‚Â andÃ‚Â branchÃ‚Â managerÃ‚Â fromÃ‚Â agency, distributor, and central selling market label such as Blackberry, Apple iphone, Nokia, Samsung, HTC, and Nexian in Semarang. Meanwhile, the approach that is used are descriptive analysis by using mapping perception method in graphic based on result analysis multi dimensional selling, and cluster analysis combine with descriptive analysis. The data is gotten by using mail survey to all respondent and deep interview to each respondentÃ‚Â Ã‚Â Ã‚Â Keywords : posisioning, segmentasi, preferensi, peta persepsi, handphone
IMPLEMENTATION OF QARDH ON ISLAMIC BANKING INDONESIA BASED ON ISLAMIC ECONOMICS THEORY
This study aimed to analyze about Qardh implementation on Islamic Banking Indonesia based on Islamic Econonomics Theory. The method of this research is qualitative and the paradigm used interpretative. Data collection are in-depth interviews, observation, and documentation, while the analysis taken is Interpretative Phenomenological Analysis (IPA) and Syar'i Analysis. Interpretative Phenomenological Analysis (IPA) results show that according to the experience of Muqridh implementations object of Qardh on Islamic Banking Indonesia include Salary Down Payment, Hajj Bailout Fund, Gold Rahn, and Hawalah, while the results based on Syar'i Analysis concluded that most of Qardh objects are not in accordance with Islaimc Economic Theory, The proposed ideas is for developing Qardh object, that refers to a social object that has a high Maslahah value for Muslim society in Indonesia, with contract which does not violate SharÃ¢â‚¬â„¢i, such as replace Salary Down Payment into Murabaha financing, Hajj Bailout Funds become Hajj Savings, Gold Rahn becomes Rahn Tasjily, and Hawalah bil Mudaraba / Hawalah bil Musharaka become Syirkah Amlak and Musharaka Mutanaqishah. Ã‚Â Key Words: Islamic Economic Theory, Interpretative Phenomenological Analysis, Muqridh
The Relation of Corporate Governance to Audit Quality: Case Study on Non Financial Companies
This study is aimed to know the factors that affect the quality of audits on non financial companies in Indonesia. This study uses the financial statement of non financial companies listed in Indonesia Stock Exchange (IDX) for period of 2013-2014. Data collection method used inÃ‚Â thisÃ‚Â Ã‚Â researchÃ‚Â isÃ‚Â Ã‚Â purposiveÃ‚Â samplingÃ‚Â Ã‚Â withÃ‚Â Ã‚Â 31Ã‚Â Ã‚Â nonÃ‚Â Ã‚Â financial companies as the sample. The hypotheses were tested using logistic regression analysis. The results show that the variables that have a significant effect on audit quality is a measure of independent board. While other variables examined in this study such as Institutional Ownership isÃ‚Â not proven to affect on audit quality. Keywords: Managerial Ownership, size independent board, audit committee size and audit quality
PENGARUH KEPEMIPINAN TRANSFORMASIONAL, INTEGRITAS PERILAKU DAN KEPERCAYAAN TERHADAP PIMPINAN DALAM PENINGKATAN KINERJA SDM (StudiBLHKP, BKPPD dan BPMP Kabupaten Konawe Selatan, Provinsi Sulawesi Tenggara)
Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh kepemimpinan transformasional, integritas perilaku dan kepercayaan terhadap pimpinanÃ‚Â dalampeningkatan kinerja SDM .Hasil penelitian ini diharapkan dapat memberikan masukan wacana ilmupengetahuan pada bidang manajemen sumber daya manusia, terutama mengenai kepemimpinantransformasional, integritas perilaku dan kepercayaan.Penelitianini merupakan penelitian eksplanatif yang menguji dan menjelaskan variabel- variabelpenelitiandengan menguji hipotesis. Pendekatan kuantitatif melalui studi kepustakaan dan penyebaran kuesioner digunakan pada penelitian ini. Populasi penelitian terdiri dari seluruh pegawai padaBadan Lingkungan Hidup Kebersihan dan Pertamanan (BLHKP), Badan Kepegawaian Pendidikan dan Pelatihan Daerah (BKPPD) dan Badan Pemberdayaan Masyarakat dan Pemerintahan Desa (BPMPD) Kabupaten Konawe Selatan . Total populasi adalah 126 pegawai, tetapi hanya sebanyak 100 responden yang mengembalikan kuesioner lengkap. Metode sampling yangdigunakanpada penelitian ini adalah sensus sampling.Analisa data dilakukan dengan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa : 1) kepemimpinan transformasional berpengaruh positif dan signifikan terhadap kinerja SDM, 2) kepemimpinan transformasional berpengaruh terhadap kepercayaan, 3) kepercayaan terhadap atasan berpengaruh positif dan signifikan terhadap kinerja SDM, 4) integritas perilaku berpengaruh positif namun tidak signifikan terhadap kinerja SDM, dan 5) integritas perilaku berpengaruh positif dan signifikan terhadap kepercayaan. Hasil ini memberikan suatu masukan mengenaiÃ‚Â modelÃ‚Â kepemimpinanÃ‚Â transformasionalÃ‚Â yangÃ‚Â efektifÃ‚Â danÃ‚Â tepatÃ‚Â bagiÃ‚Â instansiÃ‚Â pemerintahan seperti pada instansi Badan Lingkungan Hidup Kebersihan dan Pertamanan (BLHKP), Badan Kepegawaian Pendidikan dan Pelatihan Daerah (BKPPD) dan Badan Pemberdayaan Masyarakat dan Pemerintahan Desa (BPMPD) Kabupaten Konawe Selatan. KataÃ‚Â Kunci:Ã‚Â kepemimpinanÃ‚Â transformasional,Ã‚Â integritasÃ‚Â perilaku,Ã‚Â kepercayaanÃ‚Â terhadapÃ‚Â pimpinan, kinerja SDM.
PRINSIP EVIDENCE BASED POLICY MAKING DALAM KONTEKS AUDIT PENDAHULUAN OPERASIONAL BPJS KESEHATAN
The National Health Insurance Scheme (JKN) organized by the Social Security Agency (BPJS) Health has begun to be implemented from 1 January 2014.Implementasi National Health Insurance Program in Indonesia found the problem. Operational hierarchy starting from primary health care such as health centers to referral health services such as hospitals need to be addressed in a professional manner. Flow of funds before the transition Jamsostek be BPJS Employment and PT Askes be BPJS be audited Audit Agency (BPK) .They hope BPJS to return to khittah, which provide protection and social welfare for the people, as the mandate of Law 24 of 2011 on BPJS. The paper needs to be done in order to ensure that operational processes BPJS accordance with regulatory standards and policies as well as the management of the resources that the state assets in the process runs effectively and efficiently. Step is carried out by the operational audit. Operational audit BPJS is expected to identify activities, programs, and activities that standards are still in need of repair. Operational audits BPJS produce recommendations on the improvement of the implementation of various programs and activities with the standard application of the BPJS. BPJS standard application is an attempt to realize a concept JKN that can meet real and optimal public health insurance since its launch stages of planning to operational implementation. Ã‚Â Keywords: Operational audit, BPJS
ANALISIS SISTEM PENGUKURAN KINERJA PERBANKAN SYARIAH
The existence of the banking sector as a sub-system in the economy of a country has an important role. Even in the modern life everyday, mostly involving nearly services from the banking sector. Through banks may be collected funds from the public in various forms of deposits. Related to that thenÃ‚Â a banking company shall always improve its financial performance from year to year so that the confidence of society inÃ‚Â generalÃ‚Â andÃ‚Â investorsÃ‚Â inÃ‚Â particularÃ‚Â willÃ‚Â increase.Ã‚Â Therefore,Ã‚Â thisÃ‚Â studyÃ‚Â was conducted to analyze what measurement system in accordance with Islamic banking. This research using the company's Islamic banking in Indonesia is analyzed using multiple linear regression analysis using SPSS version 21. The analysis showed that the measurement system and performance assessment of Islamic banking can use a ANGELS (Amanah management, non-economic wealth, Give out, Earnings, capital and assets, Liquidity and sensitivity to market, and Socio-economic wealth), which is based on the principle of accountability inherent differences in the Islamic bank. Ã‚Â Keywords:Ã‚Â financialÃ‚Â performance,Ã‚Â IslamicÃ‚Â banking,Ã‚Â ANGELS,Ã‚Â theÃ‚Â principleÃ‚Â of accountability, and multiple linear regression.
HubunganTriple Helix, Inovasi, Keunggulan Bersaing dan Kinerja
Creative industries have a large enough contribution to the development of the national economy, particularly employment and raise incomes masyarakat.Permasalahan facing the creative industries are still many, especially the ability to innovate and the competitiveness is still weak, so the impact on performance. This study aims to examine the role of the Triple Helix (intellectual, government, business) to improve innovation capability and competitive advantage creative industry. The total sample of 115 respondents were focused on craft and fashion sector in Central Java, as well as methods of sampling using purposive sampling,Ã‚Â theÃ‚Â dataÃ‚Â obtainedÃ‚Â willÃ‚Â beÃ‚Â processedÃ‚Â usingÃ‚Â theÃ‚Â programÃ‚Â PartialÃ‚Â Least SquareÃ‚Â Ã‚Â (PLS).Ã‚Â Ã‚Â TheÃ‚Â Ã‚Â resultsÃ‚Â Ã‚Â showedÃ‚Â Ã‚Â threeÃ‚Â Ã‚Â actorsÃ‚Â Ã‚Â TripleÃ‚Â Ã‚Â HelixÃ‚Â Ã‚Â (intellectual, government, business) significantly affects the ability of innovation and competitive advantage.Ã‚Â Likewise,Ã‚Â innovationÃ‚Â andÃ‚Â competitiveÃ‚Â advantageÃ‚Â areÃ‚Â alsoÃ‚Â significant effect on performance. Ã‚Â Keywords: Triple Helix, Innovation, Competitive Advantage, Performance
THE EFFECT OF EMPOWERMENT ON EMPLOYEE PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AS MEDIATING VARIABLE AND ORGANIZATIONAL CULTURE AS MODERATION VARIABLE
This study examines the effect of employee empowerment on employee performance with organizational commitment as mediating variables and organizational culture as a moderating variable. This study was based on previous research conducted Fadzilah (2006), Praptadi (2009), Rahman (2009), Tielung (2013), Kambey and Suharnomo (2013), Rahayu and Sudibia (2014), Srinadi and Netra (2014) which states empowerment positive and significant effect on the behavior of employees. This study focused on Lung Hospital dr. Ario Wirawan Salatiga. The method of sampling a total of 210 employees used a simple random sampling. The statistical method used to test the hypothesis of linear regression of moderation and mediation. The results showed that employee empowerment significant indirect effect on employee performance through organizational commitment to be moderated by organizational culture. Key words:Ã‚Â Employee Empowerment, Organizational Commitment, Organizational Culture, Employee Performance
MODEL PENINGKATAN KOMITMEN SUMBER DAYA MANUSIA BERBASIS SPIRITUAL LEADERSHIP DAN SPIRITUAL SURVIVAL SERTA WORKPLACE SPIRITUALITY DENGAN MODERATING INDIVIDUAL SPIRITUALITY
This study purpose was to describe the influence of Spiritual Leadership and its influence and spiritual survival, on workplace spirituality as well as the commitment of human resources with moderation Individual spirituality inÃ‚Â Sultan Agung Islamic Hospital . The population is all Sultan Agung Islamic Hospital employees totally 483 people . Samples were taken by purposive sampling approach to the criteria of the respondents who have worked over 2 years . The analysis tool is structural Equation Modeling ( SEM ) with Partial Least Square method ( PLS ) . The study results showed that spiritual leadership had no significant influenced on human resources commitment, but spiritual survival found the opposite. Spiritual leadership found significant influenced on workplace spirituality. Spiritual Survival could not be intervening variable but spirituality could. Interaction between individual spirituality and workplace spirituality could not moderated between workplace spirituality and human resources commitment. Ã‚Â Keywords : Spiritual Leadership , Spiritual Survival , Workplace Spirituality , Individual Spirituality , Human Resources Commitment
PENGARUH KOMITMEN ORGANISASI, KOMITMEN PROFESIONAL DAN GAYA KEPEMIMPINAN TERHADAP KEPUASAN KERJA DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Kantor Akuntan Publik di Semarang)
TheÃ‚Â purposeÃ‚Â ofÃ‚Â thisÃ‚Â studyÃ‚Â wasÃ‚Â toÃ‚Â examineÃ‚Â whetherÃ‚Â organisationÃ‚Â commitment,Ã‚Â professional commitment and leadership style had influenced toward job satisfaction with motivation as intervening variable.Ã‚Â Ã‚Â This research used primary data, auditor on puclic accountant sector in Semarang as population. Using a convenience sampling method, 43 quessioner. The data was analyzed by multiple regression. All data variable meet with validity test, reliability test, normality also classical assumption. The result showed that organization commitment, profesional commitment, leadership style and motivation influenced significantly on job satisfaction. On the other hand organization commitment, profesionalÃ‚Â commitmentÃ‚Â andÃ‚Â leadershipÃ‚Â styleÃ‚Â hadÃ‚Â influencedÃ‚Â onÃ‚Â jobÃ‚Â satisfactionÃ‚Â didÃ‚Â notÃ‚Â through motivation as intevening variable. Ã‚Â Keywords : organization committment, profesional committment, leadership style, motivation, job satisfaction
ANTESEDEN DAN KONSEKUENSI PERILAKU DISFUNGSIONAL AUDITOR
This research aimed to obtain empirical evidence of the extent to which locus of control, organizational commitment, turnover intention, performance, time budged pressure,Ã‚Â auditÃ‚Â fee,Ã‚Â ofÃ‚Â auditorÃ‚Â dysfunctionalÃ‚Â behavior.Ã‚Â AndÃ‚Â auditorÃ‚Â dysfunctional behavior of influence the audit quality. The population in this study were all auditors working in public accounting firm in Semarang city in 2014. Sampling in this study using a convenience sample. Retrieval of data in this study using a questionnaire. Data were analyzed using multiple regression. The result of this research showed that all of the independent varialels influence the dysfunctional behavior so that increasing of locus of control, organizational commitment, turnover intention, performance, time budged pressure, audit fee can make dysfunctional behavior increase. On the contrary, decreasing of locus of control, organizational commitment, turnover intention, performance, time budged pressure, audit fee can make dysfunctional behavior decrease too. And dysfunctional behavior influence on audit quality. Ã‚Â Key words : Dysfunctional Behavior, Audit Quality, Auditor Personal Characteristic, Locus Of Control, Time Budged Pressure, Organizational Commitment
TINGKAT CUSTOMER LOYALITY BERBASIS ISLAMIC BUISNESS ETHIC DAN BRAND IMAGE
Intense competition in the service industry make service companies to intervene and work hard for the survival of the company 'why do not companies must not only create a good product and quality but the company is also required as to how the company could create good ethics and brand image to consumers. ethics or corporate brand image can not be replicated or followed as ethics and good brand image will be embedded in the minds of consumers so as to enable the consumer to use the product in a sustainable manner so as to make consumers become satisfied and loyal. The analysis technique used in this study uses the concept Equatin Structural Model (SEM) with a program Partial Least Square (PLS).Ã‚Â Ã‚Â Keywords: Islamic buisness ethic, business ethic, brand image, customer satisfaction, customer loyality.
ANALYSIS OF THE INFLUENCE OF SIZE, LEVERAGE, TOBINSÃ¢â‚¬â„¢ Q AND CASH FLOW ON CORPORATE CASH HOLDINGS
Holding liquid assets such as cash can be a double-edged sword for a firm. On the one hand,Ã‚Â itÃ‚Â providesÃ‚Â flexibilityÃ‚Â toÃ‚Â firmsÃ‚Â allowingÃ‚Â themÃ‚Â toÃ‚Â avoidÃ‚Â costsÃ‚Â fromÃ‚Â underinvestmentÃ‚Â in positive-NPV projects due to lack of resources. Cash holding is an important asset on firms' balance sheets, receives much attention from companies, investors, and analysts. The objectives of this research are to analyse the impact of size, leverage, TobinsÃ¢â‚¬â„¢Q and cash flow to cash holdings. The research methods used are descriptive research and explanatory research. Sampling in this study using purposive sampling, which is the manufacturer companies that listed at IDX in period 2010-2012. The technique analyses used are multiple regressions with classic assumption. TheÃ‚Â classicÃ‚Â assumptionÃ‚Â consistsÃ‚Â ofÃ‚Â normality testing,Ã‚Â multicollinearity,Ã‚Â heteroscedasticityÃ‚Â and autocorrelation. Based on the result and analysis, the conclusion that can be drawn in this research are: (1) There is positive impact of size to cash holdings, (2) There is impact of leverage to cash holdings, (3) There is impact of TobinÃ¢â‚¬â„¢s Q to cash holdings, (4) There is impact of cash flow to cash holdings. Ã‚Â Keywords: size, leverage, TobinÃ¢â‚¬â„¢s Q, cash flow, cash holdings.
ANALISIS DAMPAK VARIABEL MAKRO EKONOMI TERHADAP INDEKS SAHAM SYARIAH INDONESIA (ISSI)
Islamic capital market in Indonesia is growing significantly. The existence of the islamic capital market is characterized by the establishment of the Jakarta Islamic Index (JII) in 2000. The next development when in may 2011, the islamic capital market launched a new index namely is Indonesia Sharia Stock Index (ISSI). Indonesia Sharia Stock Index (ISSI) is a stock index that reflects the overall Islamic stocks listed on stock exchanges in Indonesia. Indonesia Sharia Stock Index (ISSI) is formed with a reason to separate between Islamic stock with stock instead of sharia. Previously mixed together in the Composite Stock Price Index, in Indonesia namely IHSG. Indonesia Sharia Stock Index devolopement shows a positive trend. There are many factors that affect the growth of Indonesia Sharia Stock Index (ISSI), can be seen from internal and external side. The data used in this study secondary data, time series, with the amount of data as much as 43 periods. The analysis technique used is multiple linear regression analysis. The results showed that the variable inflation and exchange rateÃ‚Â has a negative and significant impactÃ‚Â onÃ‚Â IndonesiaÃ‚Â ShariaÃ‚Â StockÃ‚Â IndexÃ‚Â (ISSI).Ã‚Â However,Ã‚Â theÃ‚Â variableÃ‚Â BankÃ‚Â Indonesia Certificates Sharia (SBIS) and world oil prices, they do not have a significant influence on the Indonesian Sharia Stock Index. The result of the determination coefficient adjusted R2 values of 0.203 or 20.3%. This shows that the model used in this study's weak in describing the effect of independent variables on the movement of Indonesian Sharia Stock Index (ISSI). Ã‚Â Keywords: Indonesian Sharia Stock Index (ISSI), Inflation, Exchange Rates, Bank Indonesia Certificates Sharia (SBIS), World Oil Prices.
PENGARUH KEPEMILIKAN KELUARGA TERHADAP TINDAKAN PAJAK AGRESIF DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2010 - 2013)
The present research aims to investigate the effect of corporate governance on the relationship between family ownership and tax aggresiveness as studied by Sari and Martani (2010). We test three hyphothesis namely the effect of family ownership on tax aggresiveness, the effect of corporate governance on tax aggresiveness, and the moderating effect of corporate governance on the relationship between family ownership and tax aggresiveness. We used newer data set than Sari and Martani (2010). We purposively selected data sample from manufacturing firms listed at Indonesian Stock Exchange in the period 2010 to 2013. Using multiple regression analysis, we couldnÃ¢â‚¬â„¢t find robust findings on the relationship between variables. The result consistent with Sari and Martani (2010). Future research could use different proxies for the variables such as corporate governance indices. Keywords: family ownership, corporate governance, tax aggresiveness
Model Peningkatan Kinerja Operasional melalui Praktek-praktek Manajemen Kualitas Pada Industri Kecil Menengah (IKM) di Kota Semarang
Studies on quality management at the moment is still very relevant to be discussed and followed up with research along with the development activities of the manufacturing industry, especially in Indonesia as one of the countries in South East Asia which is the purpose of industrial activity in the future, since this area is referred to as a cheaper production house of which 70% from industrial activities will be focused in the Southeast Asia region. One of the biggest obstacles experienced by the organization in implementing total quality culture is an obstacle. Every organization in doing the job as achieving total quality commitment will involve employees inÃ‚Â all aspects of planning and implementation, to ensure the provision of skills training of employees, and the achievement of organizational goals. The population in this study were all manufacturing companies in the city of Semarang which generally have a competitive advantage through a commitment to quality management peningatan. The approach used is descriptive analytical to determine the influence of environmental management on environmental performance and the performance of the company. To examine the influence of the independent variables, the dependent variable, and the culture of quality used regression test interaction. The analysis showed that the quality management influence either directly or moderated by a culture of quality in SMEs in Semarang with numbers sig <0.05. While partially can be analyzed most dimensions of quality management and quality culture failed to affect operational performance. Ã‚Â Keywords: operational performance, quality management, quality culture, SMEs, sustainability
MENINGKATKAN PEMBELIAN ULANG MELALUI KEPERCAYAAN DAN KEPUASAN PADA PEMBELANJAAN ONLINE
This study aims to examine the effect of quality of service, satisfaction, utilitarian value, confidence in the re-purchase on online purchases. The research problem is how to increase trust and repeat purchase at online shopping. The sample in this research is the students of economic faculties Unissula Semarang as many as 198 people consisting of students one semester to semester five, using purposive sampling method, technique of dataÃ‚Â collectionÃ‚Â conductedÃ‚Â byÃ‚Â surveyÃ‚Â throughÃ‚Â interviewsÃ‚Â andÃ‚Â questionnaires.Ã‚Â Data analysis was performed by descriptive analysis method and the method of Partial Least Square (PLS). The result showed that the economic faculty students on average make purchases online through social media such as BBM and Facebook. The results of data analysisÃ‚Â usingÃ‚Â theÃ‚Â PLSÃ‚Â indicatesÃ‚Â thatÃ‚Â thereÃ‚Â isÃ‚Â aÃ‚Â positiveÃ‚Â andÃ‚Â significantÃ‚Â influence betweenÃ‚Â utilitarianÃ‚Â value,Ã‚Â satisfaction,Ã‚Â confidenceÃ‚Â inÃ‚Â theÃ‚Â repeatÃ‚Â purchase.Ã‚Â ButÃ‚Â the variable quality of services to satisfaction as well as satisfaction with the confidence showed no significant results. Based on the research results, repeat purchase can be enhanced through the value of benefits and confidence in the use of social media. Ã‚Â Keywords: service quality, satisfaction, the value of benefits, trust and repeat purchase