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PROSIDING

Seminar Nasional

Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”

Surakarta, 18-19 Maret 2014

Fakultas Ekonomi dan Bisnis UNS - i

Dewan Redaksi

Pengarah

Dr. Wisnu Untoro, MS

Drs. M. Agung Prabowo, M.Si, Ph.D., Ak

Drs. Harmadi, MM

Lukman Hakim, SE, M.Si, Ph.D.

Penanggung Jawab

M.Yusuf Indra Purnama, SE, M.Rech

Tim Reviewer

Dra. Juliarti, M.Si, Ak

Julius Jogi Christina, M.Si, Ak, CPA

Agus Arianto Toly, MSA, Ak

Prof. Drs. Djoko Suhardjanto, M.Com (Hons ),Ph.D, Ak

Dr. Hunik Sri Runing S., M.Si

Dr. Mulyanto, ME

Editor

Johadi SE

Wahyu Trinarningsih SE, MM, MA

Putri Nugrahaningsih, SE, M.Ak, Ak

Arum Setyowati, SE, MM

Desy Mayasari, SE, M.Sc

Layout & Cover:

Sofyan Hadinata, SE, M.Sc, Ak

Revi Ilham Irmawan

Dicetak oleh:

Penerbit Romiz Aisy

Jl. Merbabu Raya No. 18 RT.07/RW.08

Sabrang Lor, Mojosongo, Surakarta

Telp. 0271 7099843/HP.085647203279

Email:[email protected]

Isi di luar tanggung jawab Percetakan



Fakultas Ekonomi dan Bisnis UNS - ii

SAMBUTAN DEKAN

Dalam memasuki era Asia tidak dapat dipungkiri perlu kesiapan penuh dari berbagai

pihak. Oleh karenanya perlu kesadaran kalangan akademisi untuk mentransfer ilmu bagi

masyarakat luas. Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret (UNS) sebagai

sebuah institusi pendidikan ikut mengambil peran dalam perkembangan ilmu dan

pengetahuan. Hal ini dilakukan sebagai langkah perwujudan visi dan misi serta mendukung

pelaksanaan Tri Dharma Perguruan Tinggi yang meliputi pendidikan, penelitian, da

pengabdian kepada masyarakat.

Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret (UNS) pada tahun ini

menyelenggarakan seminar nasional dan call for paper dengan tema “Business in Society:

Towards Asian Era”. Kegiatan ini diharapkan akan dapat memberikan sumbangsih dalam

bentuk ide-ide berkualitas sebagai rekomendasi bagi pemerintah di bidang ekonomi. Seminar

nasional dan call for paper ini merupakan acara rutin tahunan yang diselenggarakan oleh

Fakultas Ekonomi dan Bisnis UNS. Kegiatan ini juga dirancang sebagai bagian dari

rangkaian kegiatan Dies Natalis UNS ke-38.

Kami mengucapkan terima kasih dan selamat kepada para akademisi, praktisi, peneliti

maupu regulator yang telah berpartisipasi dalam kegiatan ini. Besar harapan kami kegiatan

ini memberikan manfaat dalam pengembangan ilmu dan pengetahuan.

Surakarta, 18 Maret 2014

Dekan,

Dr. Wisnu Untoro, MS

NIP. 19540220 198003 1 002



Fakultas Ekonomi dan Bisnis UNS - iii

SAMBUTAN KETUA PANITIA

AssalamualaikumWr. Wb

Salam sejahtera untukkita semua,

Puji syukur kami panjatkan kehadirat Alloh SWT atas terselenggaranya Call for

Papers dan Seminar Nasional “Business in Society : Towards Asian Era”, 2014. Seminar

nasional ini merupakan agenda tahunan Fakultas Ekonomi dan Bisnis UNS dalam rangka

memperingati dies natalis ke-38 Universitas Sebelas Maret Surakarta.

Dalam menyongsong momen kebangkitan era Asia, Indonesia perlu mengambil peran

strategis dan aktif dalam memanfaatkan momentum ini. Peningkatan daya saing,

kewirausahaan, sinergi pemerintah-swasta, serta sustainabilitas yang merupakan

implementasi dari Business in Society menjadi hal yang relevan untuk dikembangkan.

Panitia call for papers dan seminar nasional pada tahun ini menerima 130 artikel dari

berbagai perguruan tinggi ditanah air serta para peneliti dari luar perguruan tinggi. Setelah

melalui proses seleksi, panitia memutuskan bahwa artikel yang layak untuk dipresentasikan

sejumlah 110 artikel dari bidang ilmu ekonomi, manajemen, dan akuntansi. Sebaran institusi

asal dan jumlah pemakalah yang ikut berpartisipasi dalam kegiatan tahun ini menunjukkan

perkembangan positif yang patut kita apresiasi sebagai salah satu wujud semakin tingginya

minat peneliti dalam dunia riset.

Ucapan terimakasih kami sampaikan kepada berbagai pihak yang telah mendukung

terselenggaranya seminar ini. Semoga kerjasama dan dukungan serta partisipasi dari seluruh

pihak dapat kita tingkatkan pada kesempatan berikutnya.

WassalamualaikumWr.Wb

Surakarta, 18 Maret 2014

Ketua,

M. Yusuf Indra Purnama S.E., M.Rech



Fakultas Ekonomi dan Bisnis UNS - iv

DAFTAR INSTITUSI

PESERTA SEMINAR NASIONAL & CALL FOR PAPER

“BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”

1 AKADEMI AKUNTANSI YKPN YOGYAKARTA

2 BADAN KEBIJAKAN FISKAL KEMENTERIAN KEUANGAN

3 IAIN SULTAN AMAI GORONTALO

4 KEMENTERIAN RISET DAN TEKNOLOGI

5 POLITEKNIK NEGERI PADANG

6 PRASETIYA MULYA BUSINESS SCHOOL JAKARTA

7 STIE PENGEMBANGAN BISNIS DAN MANAJEMEN JAKARTA

8 STIE SWASTAMANDIRI SURAKARTA

9 STIE WIDYA MANGGALA SEMARANG

10 UIN SUSKA RIAU

11 UNIKA WIDYA MANDALA SURABAYA

12 UNISBANK SEMARANG

13 UNIVERSITAS AIRLANGGA SURABAYA

14 UNIVERSITAS AL AZHAR INDONESIA

15 UNIVERSITAS ATMA JAYA YOGYAKARTA

16 UNIVERSITAS BALIKPAPAN

17 UNIVERSITAS BINA DARMA PALEMBANG

18 UNIVERSITAS BRAWIJAYA MALANG

19 UNIVERSITAS ESA UNGGUL JAKARTA

20 UNIVERSITAS GADJAH MADA YOGYAKARTA

21 UNIVERSITAS GUNADARMA JAKARTA

22 UNIVERSITAS HASANUDDIN MAKASAR

23 UNIVERSITAS IBA PALEMBANG

24 UNIVERSITAS INDRAPRASTA PGRI JAWA BARAT

25 UNIVERSITAS ISLAM DARUL ULUM LAMONGAN

26 UNIVERSITAS ISLAM INDONESIA YOGYAKARTA

27 UNIVERSITAS JENDERAL SOEDIRMAN PURWOKERTO

28 UNIVERSITAS KATOLIK WIDYA MANDALA SURABAYA

29 UNIVERSITAS KRISTEN SATYA WACANA SALATIGA

30 UNIVERSITAS MARITIM RAJA ALI HAJI TANJUNGPINANG

31 UNIVERSITAS MUHAMMADIYAH MALANG

32 UNIVERSITAS MUHAMMADIYAH SIDOARJO



Fakultas Ekonomi dan Bisnis UNS - v

33 UNIVERSITAS MUHAMMADIYAH SURAKARTA

34 UNIVERSITAS MULAWARMAN SAMARINDA

35 UNIVERSITAS PAKUAN BOGOR

36 UNIVERSITAS RIAU

37 UNIVERSITAS SEBELAS MARET SURAKARTA

38 UNIVERSITAS SILIWANGI TASIKMALAYA

39 UNIVERSITAS STIKUBANK SEMARANG

40 UNIVERSITAS TARUMANAGARA, JAKARTA

41 UNIVERSITAS TELKOM

42 UNIVERSITAS TERBUKA

43 UNIVERSITAS TERBUKA DPK UPBJJ-UT PALEMBANG

44 UNIVERSITAS TERBUKA KANTOR UPBJJ-UT SURABAYA

45 UNIVERSITAS TERBUKA TANGERANG SELATAN - BANTEN

46 UNIVERSITAS TRIBUANA TUNGGADEWI

47 UNIVERSITAS TRUNOJOYO MADURA

48 UNIVERSITAS WARMADEWA – BALI

49 UNIVERSITAS WIDYA MANDALA SURABAYA

50 UNIVERSITAS WIDYATAMA BANDUNG



Fakultas Ekonomi dan Bisnis UNS - vi

DAFTAR ISI

Dewan Redaksi i

Sambutan Dekan ii

Sambutan Ketua Panitia iii

Daftar Institusi Peserta Seminar Nasional & Call For Paper iv

Daftar Isi vi

Daftar Abstrak

A. Bidang Akuntansi

PERBEDAAN TINGKAT KEPEMILIKAN ASING DAN JUMLAH

PERUSAHAAN PERATA LABA PADA PERIODE SEBELUM DAN SESUDAH

PENGUMUMAN PENERAPAN IFRS DI INDONESIA 1

Murtaziqoh & Yeterina Widi Nugrahanti

THE EFFECT OF SYSTEMATIC RISK MODEL OF FUNDAMENTAL AND STOCK

COMPANY STUDY FOOD AND BEVERAGE FIRM LISTING IN INDONESIA

STOCK EXCHANGE (BEI) YEAR 2008 – 2012 2

Novi Darmayanti

PENGARUH PERATAAN LABA DAN CORPORATE SOCIAL RESPONSIBILITY

(CSR) DISLOSURE TERHADAP REAKSI PASAR (STUDI EMPIRIS PADA

PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK

INDONESIA) 3

Apriwandi & Rikoyudha Pratama

PENGARUH PENGUNGKAPAN TERHADAP NILAI PERUSAHAAN (STUDI

PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN

2012) 4

Timotius Kevin Sugito, Yeterina Widi Nugrahanti & Ari Budi Kristanto

PERBEDAAN PERILAKU INCOME SMOOTHING DALAM TAHAPAN SIKLUS

DAUR HIDUP PERUSAHAAN MANUFAKTUR 5

Asterita Dessy Philiana, Ari Budi Kristanto & Mi Mitha Dwi Restuti

PENGUNGKAPAN (DISCLOSURE) PENGUKURAN KINERJA NONFINANSIAL

DAN KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG

LISTING DI BEI TAHUN 2011-2012 6

Aulia Fauziyah & Y Anni Aryani



Fakultas Ekonomi dan Bisnis UNS - vii

INTELLECTUAL CAPITAL: TANTANGAN AKUNTANSI DALAM EKONOMI

BERBASIS PENGETAHUAN 7

Partiwi Dwi Astuti & Ida Ketut Kusumawijaya

PENGARUH FAKTOR-FAKTOR PENENTU KEBIJAKAN STRUKTUR MODAL

TERHADAP LEVERAGE: PENDEKATAN PECKING ORDER THEORY 8

Devi Febrianti, Ratna Utami & Sri Nastiti A.

PENGARUH ROA, EPS, TVA TERHADAP RETURN SAHAM PERUSAHAAN

KONSTRUKSI, PROPERTI DAN REAL ESTATE YANG LISTING DI BEI 9

Septi Ike Nur Rohmah, Eny Suprapti & Sri Nastiti A.

PENGARUH CSR DISCLOSURE, LEVERAGE DAN PROFITABILITAS

TERHADAP EARNING RESPONSE COEFFICIENT (STUDI EMPIRIS PADA

PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK

INDONESIA PERIODE 2011 - 2012) 10

Fira Faradilami Megasari Putri, Ratna Utami & Sri Nastiti A.

PENGARUH CORPORATE GOVERNANCE (CG) TERHADAP PERINGKAT

OBLIGASI PADA LEMBAGA KEUANGAN YANG TERDAFTAR DI BURSA

EFEK INDONESIA 11

Firda Ayu Amalia, Masiyah Kholmi & Widayat

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN

PERUSAHAAN: STUDI EMPIRIS DI INDONESIA 12

Andisa Rahmi Maulina & Renny Nur’Aini

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DAN

KEBIJAKAN DIVIDEN 13

Irwansyah, Syarifah Hudayah & Alifia Dilla Sastaviyana

MASALAH DAN SOLUSI PENERAPAN SAK ETAP DALAM PENYUSUNAN

LAPORAN KEUANGAN UKM DI JAWA BARAT 14

Wawan Sukmana & Irman Firmansyah

HUBUNGAN SEBAB AKIBAT ANTARA PERSPEKTIF PENGUKURAN

KINERJA DALAM BALANCED SCORECARD 15

Fitri Rohmah Izzati & Y. Anni Aryani

METODE EARNINGS MANAGEMENT DALAM PERSPEKTIF INCOME

SMOOTHING 16

Yuni Pristiwati Noer Widianingsih

DAMPAK MANAJEMEN LABA TERHADAP RELEVANSI INFORMASI

AKUNTANSI 17

Sri Handayani & Abdurrahman



Fakultas Ekonomi dan Bisnis UNS - viii

THE INFLUENCE OF MORAL INTENSITY, PERSONAL CHARACTERISTIC, AND

ORGANIZATIONAL CHARACTERISTIC UPON AUDITOR’S ETHICAL

SENSITIVITY (EMPIRICAL STUDY ON KAP MALANG) 18

Fithriyani Rahmah, Masiyah Kholmi & Ach.Syaiful Hidayat A

PENGARUH KOMITE AUDIT, KONDISI KEUANGAN DAN PERTUMBUHAN

PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN (STUDI

EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI

BURSA EFEK INDONESIA 2010-2012) 19

Akhmad Nurhadi Putranto, Masiyah Kholmi & Achmad Syaiful Hidayat Anwar

UKURAN KOMITE AUDIT MEMPERKUAT PENGARUH PENGUNGKAPAN

AKTIVA TETAP TERHADAP ASIMETRI INFORMASI 20

Evi Gantyowati & Okky Surya Permana

KARAKTERISTIK KOMITE AUDIT DAN KINERJA PERUSAHAAN PADA

SAAT KRISIS KEUANGAN GLOBAL DAN NON KRISIS 21

Binta Ulfatul Fikriyah & Sutaryo

FAKTOR PENENTU TINGKAT KORUPSI PEMERINTAH DAERAH DI

INDONESIA 22

Devita Wendy Andreswari & Sutaryo

KARAKTERISTIK KEUANGAN DAERAH, NON KEUANGAN DAERAH DAN

KINERJA PENYELENGGARAAN PEMERINTAH DAERAH 23

Diah Prasetya Ningsih & Sutaryo

DETERMINANT AUDIT DELAY ATAS LAPORAN KEUANGAN PEMERINTAH

DAERAH DI INDONESIA 24

Dewi Adhayanti & Sutaryo

COMPARATIVE STUDY OF ACCOUNTING AND ISLAM: THE PRACTICE OF

PAWNSHOPS (BOROH) IN ROKAN HILIR – PROVINCE OF RIAU 25

Andi Irfan & Febri Rahmi

PENGARUH KEADILAN, SISTEM PERPAJAKAN, DISKRIMINASI DAN

SANKSI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI

ETIKA PENGGELAPAN PAJAK (TAX EVASION) 26

Ahmad Faruq Kholilul Bari, Ahmad Juanda & Setu Setyawan

ARAH KEBIJAKAN PERPAJAKAN INDONESIA: TANTANGAN DAN

PELUANG DALAM JANGKA MENENGAH 27

Eddy Mayor Putra Sitepu



Fakultas Ekonomi dan Bisnis UNS - ix

PERSEPSI WAJIB PAJAK TERHADAP DIBERLAKUKANNYA PERATURAN

PEMERINTAH REPUBLIK INDONESIA NOMOR 46 TAHUN 2013

28

Juhan Nurhanjaya & Ari Kuncara Widagdo

PENGARUH CORPORATE GOVERNANCE, KEPEMILIKAN KELUARGA DAN

UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE 29

Sarnita Basani Siahaan & Yane Devi Anna

ADOPSI SISTEM INFORMASI AKUNTANSI PADA USAHA KECIL DAN

MENENGAH: SUDAHKAH SELARAS? STUDI EMPIRIS PADA USAHA KECIL

DAN MENENGAH DI SURABAYA DAN SEKITARNYA 30

Agnes Utari Widyaningdyah

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM AKUNTANSI

(STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI SEMARANG

YANG MENERAPKAN K-SYSTEM) 31

Anton

PENGARUH COMPUTER SELF EFFICACY, PEMANFAATAN TEKNOLOGI

INFORMASI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT

BERBANTUAN KOMPUTER 32

Yane Devi Anna & Novi Nugrahani

B. Bidang Ilmu Ekonomi

PEMBERDAYAAN WANITA DAN PENINGKATAN PERANANNYA DALAM

PEMBANGUNAN (STUDI KASUS : KOTA DEPOK) 33

Siti Marti'Ah & Dhian Tyas Untari

PENGARUH ALOKASI BELANJA DAERAH TERHADAP KEMISKINAN DI

PROPINSI JAWA TENGAH 34

Sri Isnowati

POLA RUMAH TANGGA INDONESIA KELUAR DARI KEMISKINAN 35

Rini Setyastuti

PERKEMBANGAN LEMBAGA KEUANGAN SYARIAH DI WILAYAH JAWA

TENGAH SELATAN 36

Kikin Windhani, Fajar Hardoyono, Hary Pudjianto & Sugito

IMPLEMENTASI MODEL INPUT BERBASIS SYARIAH DI PERUSAHAAN-

PERUSAHAAN JAKARTA ISLAMIC INDEX 37

Jumansyah



Fakultas Ekonomi dan Bisnis UNS - x

INOVASI BISNIS DALAM PERSPEKTIF PERSAINGAN BISNIS MODERN 38

P. Julius F. Nagel

ATRIBUT DAYA TARIK WISATA BUDAYA SEJARAH 39

Suyatmin Waskito Adi & Edy Purwo Saputro

PERGERAKAN TINGKAT SUKU BUNGA SETELAH BERLAKUNYA

LIBERALISASI KEUANGAN DI MALAYSIA 40

Dhona Shahreza

DAMPAK LIBERALISASI PENUH ASEAN FREE TRADE AGREEMENT (AFTA)

TERHADAP PEREKONOMIAN INDONESIA 41

Benny Gunawan Ardiansyah

ANALISIS PENGARUH STRUKTUR MODAL DAN INVESTMENT

OPPORTUNITY SET (IOS) TERHADAP KEPUTUSAN INVESTASI DAN

HARGA SAHAM MELALUI ANALISIS JALUR 42

Tumpal Manik

ANALISIS FAKTOR-FAKTOR INTERNAL DAN EKSTERNAL YANG

BERPENGARUH TERHADAP FLUKTUASI KURS DOLLAR AS TERHADAP

RUPIAH PERIODE 2005.07-2013.11 43

Sugiartiningsih

ANALISIS DISPARITAS INFLASI ANTAR DAERAH DI INDONESIA TAHUN

2008 - 2012 44

Ira Puspitasari & Birgitta Dian Saraswati

ANALISIS DAMPAK KRISIS KEUANGAN YUNANI DAN AMERIKA

TERHADAP NEGARA ASEAN-5 DAN AUSTRALIA TAHUN 2011 45

Nugroho Saputro

MINIMUM WAGE EFFECTS UNDER INTERACTION ON WAGE AND

EMPLOYMENT: EVIDENCE FROM THE COVERED SECTOR IN INDONESIA 46

Devanto S. Pratomo

PENGEMBANGAN INOVASI MODEL PEMBERDAYAAN MASYARAKAT

DESA DI KABUPATEN PACITAN 47

Izza Mafruhah

DAMPAK IMPLEMENTASI MASYARAKAT EKONOMI ASEAN (MEA) 2015

TERHADAP DAYA SAING INDUSTRI TEKSTIL DAN PRODUK TEKSTIL

(TPT) INDONESIA 48

Y. Sri Susilo



Fakultas Ekonomi dan Bisnis UNS - xi

DAMPAK BERDIRINYA TOKO MODERN (MINIMARKET) DITENGAH-

TENGAH TOKO TRADISIONAL (TOKO) (SURVEY PADA TOKO

TRADISIONAL DI KECAMATAN CISAGA KABUPATEN CIAMIS) 49

Yoga Tantular Rachman & Dendy Syaiful Akbar

KOMERSIALISASI TEKNOLOGI DALAM UPAYA PENINGKATAN DAYA

SAING INDUSTRI INDONESIA 50

Adawiah, Purno Tri Aji & Ragil Yoga Edi

PENGARUH PENDAPATAN PER KAPITA TERHADAP PENGELUARAN

PEMERINTAH DI INDONESIA PERIODE 1993-2012 51

Sugiartiningsih

ANALISIS DAYA SAING INDUSTRI AGRO INDONESIA MENUJU ERA

EKONOMI ASIA 52

Pandriadi & Nurkardina Novalia

STRATEGI PEMBERDAYAAN PENGRAJIN LURIK DAN BATIK DALAM

MENINGKATKAN PEMBANGUNAN EKONOMI DI KABUPATEN KLATEN 53

Mulyanto

STRATEGI BERSAING INDUSTRI KREATIF LOKAL: PENDEKATAN THREE

GENERIC COMPETITIVE STRATEGY 54

Wiwiek Rabiatul Adawiyah

SISTEM PELAYANAN TERPADU: PERSPEKTIF BIAYA TRANSAKSI

PENGARUHNYA TERHADAP PENINGKATAN INVESTASI KABUPATEN

KLATEN 55

Sutanto, Riwi Sumantyo, Mulyadi & Arif Rahman Hakim

EFEKTIVITAS PELAKSANAAN ANGGARAN DITINJAU DARI KAPASITAS

INDIVIDU DAN BUDGETARY GOAL CHARACTERISTICS 56

Shinta Permata Sari

C. Bidang Manajemen

“COMBATING SMUGGLING: WHAT GAMES WE ARE PLAYING – AN

INDONESIAN CASE STUDY” 57

Hidajat Hendarsjah

PROFIT PLANNING PERSPECTIVE (STUDY AT SMES INDUSTRY CENTER IN

MALANG) 58

Mychelia Champaca & Moch. Nurhidayat



Fakultas Ekonomi dan Bisnis UNS - xii

PENGARUH PSYCHOLOGICAL CHARACTERISTICS DAN ENTREPRENEURIAL

COMPETENCIES TERHADAP KESUKSESAN WIRAUSAHAWAN WANITA 59

Mei Ie & Nurhalimah

SERVICE PERFORMANCE ICT TRAIN NEW TECHNOLOGIES TOWARDS

ORGANIZATIONS: CASE STUDY ASINDO INFORMATIKA 60

John Tampil Purba

PENGARUH PELATIHAN DAN PENGAWASAN TERHADAP KESELAMATAN

DAN KESEHATAN KERJA (K3) DAN PRESTASI KARYAWAN PT TRUBA

JAYA ENGINEERING DI PANGKALAN KERINCI 61

Susi Hendriani & Mangapul Sitanggang

PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS DAN GROWTH

TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN NONBANK LQ-45 62

Febrian Adi Darma & Waseso Segoro

ANALISIS CLUSTER TIPE STRATEGI MANUFAKTUR DAN

PENGARUHNYA TERHADAP KINERJA PERUSAHAAN DI TASIKMALAYA 63

Edy Suroso

ANALISIS PENGARUH BIAYA AGENSI, TAHAP DAUR HIDUP

PERUSAHAAN DAN REGULASI TERHADAP KEBIJAKAN DEVIDEN PADA

PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) 64

Yoga Kinayung & Sutrisno

PENGARUH KEBIJAKAN MANAJEMEN DAN PEMBIAYAAN TERHADAP

KINERJA BANK SYARIAH KAJIAN EMPIRIS PADA BANK SYARIAH DI

INDONESIA 65

Sutrisno & R. Agus Basuki

ANALISIS FAKTOR-FAKTOR PENENTU PROFITABILITAS BANK BPD

(STUDI KASUS PADA BANK BPD DI INDONESIA TAHUN 2006 – 2011) 66

Agus Murdiyanto

ANALISIS PERBANDINGAN RISIKO SISTEMATIS DAN ABNORMAL RETURN

PADA PERISTIWA STOCK SPLIT 67

Suskim Riantani, Dirgabri Oktavia Hutagalung & Gugun Sodik

PERBANDINGAN KINERJA BANK UMUM SYARIAH DAN BANK UMUM

KONVENSIONAL DI INDONESIA 68

Bambang Agus Pramuka



Fakultas Ekonomi dan Bisnis UNS - xiii

ANALISIS PRODUKSI, BIAYA DAN PENDAPATAN USAHATANI PADI POLA

SRI (SYSTEM OF RICE INTENSIFICATION) (STUDI KASUS DI EMBAWANG

DAN TANJUNG BULAN KECAMATAN TANJUNG AGUNG KABUPATEN

MUARA ENIM) 69

Enny Sri Martini

PENGARUH PENGHIMPUNAN DANA PIHAK KETIGA DAN NON

PERFORMING FINANCING TERHADAP PENYALURAN DANA PERBANKAN

SYARIAH DI INDONESIA 70

Hadiah Fitriyah & Septi Virlinawati

ASPEK BIAS DALAM PENGAMBILAN KEPUTUSAN PEMBELIAN PRODUK

ASURANSI JIWA (STUDI PADA PEGAWAI AKADEMIK UKSW) 71

Alvi Novia & Maria Rio Rita

PENGARUH PERSEPSI KEADILAN PADA HUBUNGAN ANTARA AGEN-

DISTRIBUTOR PULSA TELEKOMUNIKASI TERHADAP KINERJA AGEN 72

Badri Munir Sukoco, Denny Febrianto & Surya Himawan

PERSEPSI KONSUMEN TERHADAP PRODUK PRIVATE LABEL INDOMARET

(STUDI PADA INDOMARET DI SALATIGA) 73

Bahaduri Wibisono & Eristia Lidia Paramita

PENGARUH KEPERCAYAAN KONSUMEN TERHADAP TOKO ONLINE

PADA PEMBELIAN IMPULSIF (STUDI KASUS PADA TOKO ONLINE NAGISA

ZAPPELIN DI JEJARING SOSIAL FACEBOOK) 74

Yuni Tri Puspita Sari & Agus Suroso

STRATEGI ATRIBUT PRODUK DALAM PENATAAN PASAR MODERN DAN

PERLINDUNGAN PASAR TRADISIONAL 75

Suliyanto

PENGARUH IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR)

TERHADAP CITRA PERUSAHAAN (STUDI PADA PT SEMEN INDONESIA

(PERSERO) TBK) 76

Laili Nurul Qomariah, Fariyana Kusumawati & Yuni Rimawati

KEADILAN PELAYANAN YANG DIRASAKAN (SERVICE FAIRNESS

PERCEPTION) PARA PELANGGAN RUMAH MAKAN PADANG SEDERHANA

DI DKI JAKARTA PADA EMOSI DAN NIAT BERPERILAKUNYA 77

Shine Pintor Patiro, Kresno Hendarto & Hety Budiyanti

SUKSES FAKTOR DALAM ADOPSI E-BANKING 78

Edy Purwo Saputro



Fakultas Ekonomi dan Bisnis UNS - xiv

E-COMMERCE: PENDEKATAN KONSEPTUL DAN EMPIRIS 79

Mabruroh & Edy Purwo Saputro

PENGARUH COUNTRY OF ORIGIN IMAGE, PRODUCT KNOWLEDGE, DAN

INVOLVEMENT TERHADAP PURCHASE INTENTION 80

Christina Esti Susanti

MODEL PERILAKU KONSUMEN DALAM MEMILIH JASA ANGKUTAN

UMUM DI KOTA PADANG 81

Ika Yuanita & Nurhayati

ANALISA KEPUASAN MAHASISWA TERHADAP WEBSITE UNIVERSITAS

XYZ HUBUNGANNYA DENGAN LOYALITAS MAHASISWA 82

Sri Nawangsari, Lydia Iskandar & Eri Prasetyo Wibowo

PELATIHAN PENGEMBANGAN BLOG E-COMMERCE BAGI PENGRAJIN

UKIRAN DI KOTA PALEMBANG 83

Dedi Rianto Rahadi & Zanial

EFEKTIVITAS ELEMEN KUNCI MANAJEMEN MEREK DALAM

MEMBENTUK LOYALITAS KONSUMEN 84

Catur Sugiarto & Mahastuti Agoeng

BRAND FAMILIARITY, IMAGE CONGRUENCE, DAN RESPON KONSUMEN

PADA SOCIAL MEDIA ADVERTISING 85

Sony Kusumasondjaja

SERVICE QUALITY OF LIBRARY TOWARD AN INTERNATIONAL COLLEGE

QUALITY 86

Rorim Panday

PENGARUH SPORT CELEBRITY ENDORSER DAN BRAND EQUITY PADA

KEPUTUSAN PEMBELIAN PRODUK 87

Hetty Karunia Tunjungsari & James

NIAT BISNIS ONLINE: PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL

& THEORY OF REASONED ACTION 88

Haryanto, Heru Purnomo & Yeni Fajariyanti

“PENGARUH HARGA, CITRA MEREK DAN KUALITAS PRODUK

TERHADAP INTENSI KEPUTUSAN PEMBELIAN BATIK PRINTING DI

PASAR BLOK A TANAH ABANG” (STUDI KASUS BATIK PRINTING

KENCANA UNGU ) 89

Hendi Nurcahyo & Dihin Septyanto



Fakultas Ekonomi dan Bisnis UNS - xv

DETERMINASI POSITIONING WISATA KULINER DI KOTA BENGKULU 90

Dhian Tyas Untari & Ari Fiyanto

PENGARUH CORPORATE IMAGE PADA CUSTOMER SATISFACTION YANG

DIMEDIASI OLEH SERVICESCAPE DAN EMPLOYEES 91

Ira Hidayati & Siti Khoiriyah

PENGARUH KUALITAS PELAYANAN SHOPKEEPER TERHADAP

KEPUASAN PENGUNJUNG DISTRO BABY BANDUNG 92

Ferien Marshela & Pipin Sukandi

INTENSI VARIETY SEEKING KONSUMEN INDONESIA MENJELANG ERA

PERDAGANGAN BEBAS ASEAN 2015: SEBUAH TELAAH LITERATUR

SISTEMATIS 93

Alexander Joseph Ibnu Wibowo

PANGSA PASAR DAN RESIKO PERPINDAHAN NASABAH BANK

KONVENSIONAL DAN BANK SYARIAH PADA SEGMEN MASYARAKAT

GURU 94

Any Meilani & Deddy A. Suhardi

HUBUNGAN KEPEMIMPINAN, KETERIKATAN KARYAWAN, DAN

PERILAKU KEWARGAAN ORGANISASIONAL 95

D. Wahyu Ariani

PENGARUH FAKTOR KOMITMEN MANAJEMEN PUNCAK, FAKTOR

SOSIAL DAN FAKTOR INDIVIDUAL TERHADAP COGNITIVE ABSORPTION

DALAM KEPERCAYAAN-KEPERCAYAAN MENGGUNAKAN E-LEARNING 96

Supardi & Didi Achjari

EKSISTENSI INTELLECTUAL CAPITAL, TINJAUAN THE HUMAN CAPITAL

THEORY DAN THE INTANGIBLE PERSPECTIVE 97

Sigit Hermawan

KARAKTERISTIK INDIVIDU DAN KECERDASAN EMOSIONAL PEMIMPIN

PENGARUHNYA TERHADAP KOMITMEN ORGANISASI DAN OCB PADA

KARYAWAN PTPN XII KEBUN MUMBUL 98

Kristian Suhartadi Widi Nugraha & Acep Edison

PENGARUH KOMITMEN OGANISASI DAN KEPEMIMPINAN

TRANSFORMASIONAL TERHADAP OCB PADA KARYAWAN UNIVERSITAS

TERBUKA 99

Nenah Sunarsih & Deni Surapto

PERAN MEDIASI MOTIVASI KERJA DI PT KAI DAERAH OPERASI VIII 100

Anis Eliyana & Tri Wahyu Wijayanti



Fakultas Ekonomi dan Bisnis UNS - xvi

PERSEPSI KARYAWAN TERHADAP PENERAPAN SISTEM PENILAIAN

KINERJA DI UNIVERSITAS TERBUKA 101

Ami Pujiwati, Heriyanni Mashithoh & Etik Ipda Riyani

GAYA KEPEMIMPINAN DAN HUBUNGANNYA PADA RISK PERCEPTION

DAN SAFETY CLIMATE DI SAFETY CRITICAL ORGANIZATION (SCO) 102

Nidya Ayu Arina

PENGARUH JOB SATISFACTION TERHADAP PERFORMANCE DI AIRASIA

INDONESIA DENGAN INTERVENING AFFECTIVE ORGANIZATIONAL

COMMITMENT DAN CONTINUANCE ORGANIZATIONAL COMMITMENT 103

Sagita Novilia & Anis Eliyana

ANALISIS KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF

SERTA HUBUNGANNYA DENGAN WHISTLEBLOWING 104

Bakri, Farid Wajdi & Mahfiza

PENGARUH KOMPETENSI, PELATIHAN, DAN MOTIVASI TERHADAP

KINERJA PEGAWAI BAPPEDA DI KABUPATEN PENAJAM PASER UTARA 105

Didik Hadiyatno

KOMPETENSI STRATEGIS, KINERJA MANAJEMEN PASOKAN DAN

INTEGRASI PEMASOK: STUDI KASUS DI PT VALE INDONESIA TBK 106

Ria Mardiana Yusuf & Slamet Hariadi

PERILAKU INOVATIF DAN KEBERHASILAN WANITA PEDAGANG ETNIS

MADURA 107

Tri Siwi Agustina



Fakultas Ekonomi dan Bisnis UNS - 1

PERBEDAAN TINGKAT KEPEMILIKAN ASING DAN JUMLAH

PERUSAHAAN PERATA LABA PADA PERIODE SEBELUM DAN

SESUDAH PENGUMUMAN PENERAPAN IFRS DI INDONESIA

Murtaziqoh

Yeterina Widi Nugrahanti

Universitas Kristen Satya Wacana

Abstract

The purpose of this research is to evaluate the level of foreign ownership and the level

of income smoothing before and after the IFRS announcement. Foreign ownership is

measured by the percentage of foreign institutions shareholders in the company and

income smooting is measured by Indeks Eckel. This researh’s sample was taken with a

purposive sampling technique from the 280 manufacture companies wich listed on

Indonesian Stock Exchange in 2004-2012. The statistical method used for this research

was Wilcoxon Signed Test and McNemar Test. The result of this research indicated that

there are an increase of the level of foreign ownership and the level of income

smoothing after IFRS announcement. It indicates that the benefits which is wanted from

IFRS implementation could be reached, although it still needs to do some control and

flexibility that the IFRS will give.

Keywords: International Financial Reporting Standards, Foreign Investment, Income

Smoothing

Corresponding author: [email protected]




THE EFFECT OF SYSTEMATIC RISK MODEL OF

FUNDAMENTAL AND STOCK COMPANY STUDY FOOD AND

BEVERAGE FIRM LISTING IN INDONESIA STOCK EXCHANGE

(BEI) YEAR 2008 – 2012

Novi Darmayanti

Universitas Airlangga

Abstract

Food and Beverage Company is one sector that is highly sensitive to macroeconomic

indicators. This resulted in the price of food and beverage company shares on the Stock

Exchange fluctuated greatly. Stock price fluctuations can be regarded as a mirror in

which the company’s performance is shown by the market power of stock trading

transactions in the capital market. High and low stock prices are influenced by internal

factors as fundamental factors are derived from the Integration and external factors

such as environmental factors, social, political and economic. Fundamental describe

risk factors and returns to be received by investors on their investment. The samples

used in this study were 10 food and beverage companies in the PT. Indonesia Stock

Exchange from 2008 to 2012. The type of data used is quantitative data, while visits to

get it, the data used are secondary data in the form of corporate financial data financial

statements ranging from 2008 to 2012. The variables used in the study consisted of the

independent variable is Return On Equity (X1), Earning Per Share (X2) and Systematic

Risk (X3), and the dependent variable is the Share Price (Y). For sampling technique

using purposive sampling and testing of hypotheses used in the multiple linear

regression analysis techniques. The conclusion from the results of the F test showed

that simultaneous 0:00 Return On Equity (X1), Earning Per Share (X2) and Systematic

Risk (X3) have a significant effect on Stock Price (Y). T test results showed that

partially Return On Equity (X1) and Earning Per Share (X2) 0:00 generating

significant value which means a significant effect on stock prices, while the Systematic

Risk (X3) 0757 results are significantly greater than the rate of 0:05 , which has no

effect significant stock price .

Keywords: Return on Equity (ROE), Earning Per Share (EPS), and Systematic Risk and

Stock Price





PENGARUH PERATAAN LABA DAN CORPORATE SOCIAL

RESPONSIBILITY (CSR) DISLOSURE TERHADAP REAKSI

PASAR (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR

YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Apriwandi

Rikoyudha Pratama

Universitas Widyatama

Abstract

This research’s aim to identify impact of companies that apllying income smoothing and

the companies that make Corporate Social Resposibility (CSR) disclosure report on

market reaction. The population of this research is all industrial firm listed in

Indonesian Stock Exchange in year of 2008-2010. There were 17 firms that complied

based on characteristics decided in this research.

Analysis method which used in this research was multiple regression analysis. The

result show that companies which applying income smoothing has positif impact on

market reaction because investors prefer companies that applying income smoothing

which were has little amount risk. In the other hand, the result show that CSR

disclosure has negative impact on market reaction because CSR was unpredicable

instrument so that the investors must take longer time to measure it. This research’s R2

was 48,9%.

Keywords: market reaction, Income smoothing, CSR disclosure





PENGARUH PENGUNGKAPAN TERHADAP NILAI

PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI

BURSA EFEK INDONESIA TAHUN 2012)

Timotius Kevin Sugito

Yeterina Widi Nugrahanti

Ari Budi Kristanto


Abstract

The purpose of this research is to find empirical evidence about the influence of web

site disclosure on the value of the firm. The problem formulation in this research is as

following: (1) How the influence of disclosure on the value of the firm? (2) Are there

differences in the value of the firm that does disclosures through the web site with a

company that does not disclosures through the web site?

The sample used consisted of 70 manufacturing companies listed on BEI in 2012. A

Purpose sampling method is used in this research. Method of data analysis in this

research is multiple linear regression for the first model, and independent samples t-test

for second model.

The study’s findings revealed that disclosure have significant impact on the value of the

firm. For the second model, does not reveal any difference in the value of the firm that

does disclosure through the web site and non-web site.

Keywords: Diclosure, The value of the firm.


mailto:[email protected]




PERBEDAAN PERILAKU INCOME SMOOTHING DALAM

TAHAPAN SIKLUS DAUR HIDUP PERUSAHAAN MANUFAKTUR

Asterita Dessy Philiana

Ari Budi Kristanto

Mi Mitha Dwi Restuti


Abstract

Income smoothing is a method performed by the company in managing the company's

profit. This study aims to determine whether there is an increasingly low income

leveling along with the changing phases of the life cycle of the company. The results of

this study showed at every stage of practice income smoothing and hypothesis proved

that at the stage of having stagnant income smoothing practices with the lowest average

eckel index is close to 1.

Keywords: life cycle, income smoothing






PENGUNGKAPAN (DISCLOSURE) PENGUKURAN KINERJA

NON-FINANSIAL DAN KINERJA PERUSAHAAN PADA

PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI TAHUN

2011-2012

Aulia Fauziyah

Y Anni Aryani

Universitas Sebelas Maret

Abstract

This study explores disclosure of nonfinancial performances and investigates the

influence of that disclosure to firm’s performance. Using a sample of 88 manufacturing

companies which have been listed in Indonesian Stock Exhange (IDX) during 2011-

2012 period, we found that manufacturing companies in Indonesia have been disclosed

their nonfinancial performance in the annual report although the disclosure index is

still relatively low. Furthermore, from hypothesis examination we found that there is a

positive significant effect from disclosure of nonfinancial performance measurement to

the firms’s performance which measured by Tobin’s Q. This findings implied that the

investors is considered the disclosure of nonfinancial performance measurement has

information relevance to decision making.

Keywords : disclosure of nonfinancial performance measurement, firm’s performance,

Tobin's Q

Corresponding author: [email protected]; [email protected]






INTELLECTUAL CAPITAL: TANTANGAN AKUNTANSI DALAM

EKONOMI BERBASIS PENGETAHUAN

Partiwi Dwi Astuti

Universitas Warmadewa

Ida Ketut Kusumawijaya

Stie Triatma Mulya

Abstract

The emergence of intellectual capital in knowledge based economics and traditional

accounting limitation, motivated of this research that aim to study intellectual capital

and accounting challenge in knowledge based economics. Interpretative or qualitative

approach with library research method applied in this research. The demand of

traditional accounting like requirement of new equipment to manage and measures

investment rate of return in employee skills, information, and technology, requirement

of company different accounting measurement form shows intellectual capital

indicators, makes new accounting paradigm, introduces new measurement of non

monetary, and enters intellectual capital as part of intangible asset, emerges limitation

effect of traditional accounting. Doesn't report of intellectual capital causes asymmetric

information. Accountant must change approach pattern to financial statement, company

performance is not only seen from profit, or resource owned in balance sheet, also

emphasizes at cost which is viewed as economic sacrifice and assumed not to have

future economic benefit, explore non hard asset accounting or non finance performance

measure, make sure that management applies the asset consciously to reach optimum

efficiency, ascertains knowledge transfer and transformation into more tangible thing

takes place in organization, and designs strategy to manage intellectual capital.

Key words: intellectual capital, knowledge based economic, library research





PENGARUH FAKTOR-FAKTOR PENENTU KEBIJAKAN

STRUKTUR MODAL TERHADAP LEVERAGE: PENDEKATAN

PECKING ORDER THEORY

Devi Febrianti

Ratna Utami

Sri Nastiti A.

Universitas Muhammadiyah Malang

Abstract

This paper aims to examine the influence of the determinant factors of capital structure

policy to leverage using the pecking order theory approach. Independent variables used

in this theory are the asset structure, firm size, and profitability.

This study uses empirical data from property companies and real estate from 2010 to

2012. Samples in this study were using purposive sampling method in order to obtain a

sample of 31 companies. This study uses multiple linear regression analysis.

Results of the analysis indicate that the asset structure and profitability effect on

leverage and firm size has no effect on leverage. Based on the results of research

conducted, it can be concluded that the company's property and real estate in the policy

making funding has been doing a combination of funding from external funding and

internal funding.

Keywords: Determinants Of Capital Structure, Leverage, Pecking Order Theory.





PENGARUH ROA, EPS, TVA TERHADAP RETURN SAHAM

PERUSAHAAN KONSTRUKSI, PROPERTI DAN REAL ESTATE

YANG LISTING DI BEI

Septi Ike Nur Rohmah

Eny Suprapti

Sri Nastiti A.


Abstract

Purpose of this study are to know effect variables of Return on Asset (ROA), Earning

per Share (EPS), Trading Volume Activity to Stock Return. Samples of the study are

firms from Construction, Property and Real Estate at 2013 listing in BEI from quartal I

(March 2013), quartal II (June 2013), until quartal III (September 2013). The result of

this research from F test shows that ROA, EPS, TVA have a positive and significant

influence each other to stock return.

Result from t test shows that variable Return on Asset (ROA) and Earning per Share

(EPS) including firm fundamental factors do not affect to stock return, but the Trading

Volume Activity (TVA) including firm Technical Factor has a positive and significant

influence to stock return. The economic condition was indicated as the stock return’s

cause in 2013, just like Rupiah Value and the BI Rate up.

Keywords: Return Saham, Return on Asset, Earning per Share, Trading Volume

Activity.





PENGARUH CSR DISCLOSURE, LEVERAGE DAN

PROFITABILITAS TERHADAP EARNING RESPONSE

COEFFICIENT (STUDI EMPIRIS PADA PERUSAHAAN

PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK

INDONESIA PERIODE 2011 - 2012)

Fira Faradilami Megasari Putri

Ratna Utami

Sri Nastiti A.


Abstract

The purpose of this study was to test the effect of Corporate Social Responsibility

information being disclosed in corporation annual report, Leverage and Profitability

toward Earning Response Coefficient in Mining Corporation in 2011-2012 periods.

Analysis tools used in this study was multiple linear regression analysis using SPSS

with t-significance and F-significance test.

Empirical result of this study showed that partially Corporate Social Responsibility and

Profitability level didn’t affecting Earning Response Coefficient. While for Leverage, it

partially brought negative effect toward Earning Response Coefficient. Based on F-test,

in simultaneous manner, Corporate Social Responsibility Disclosure, Leverage and

Profitability had positive effect toward Earning Response Coefficient.

Keywords: Disclosure of Corporate Social Responsibility, Leverage, Profitability,

Earning Response Coefficient





PENGARUH CORPORATE GOVERNANCE (CG) TERHADAP

PERINGKAT OBLIGASI PADA LEMBAGA KEUANGAN YANG

TERDAFTAR DI BURSA EFEK INDONESIA

Firda Ayu Amalia

Masiyah Kholmi

Widayat


Abstract

This study aims to anlyse empirically the influence of corporate governance to bond

ratings on financial institutions listed on the Indonesia Stock Exchange. Corporate

governance structure that was tested in this study is the board of commissioner,

independent commissionerproportion, institutional ownership, and audit committees.

This study used purposive sampling method to determine the sample, in order to get 11

financial institutions surveyed.

The results of this study indicate that simultaneous board of commissioner, independent

commissionerproportion, institutional ownership, and audit committee significant

positiveinfluence on bond ratings. While individually, the independent variables were

significant positive influence on bond ratings just proportion of independent board.

Other independent variables namely board of commissioner, institutional ownership,

and audit committees, each no influence on bond ratings.

Keywords: Corporate Governance, Bond Rating, Financial Institutions, Bond Book

Market Directory.





PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA

KEUANGAN PERUSAHAAN: STUDI EMPIRIS DI INDONESIA

Andisa Rahmi Maulina

Renny Nur’aini

Universitas Gunadarma Jakarta

Abstract

Globalization brings a very tight competition. Not to mention the globalization of

trade that occurs at the global and regional level with the developement of free trade.

ASEAN Economic Community that will be present in 2015 is a challenge for the

companies in Indonesia to openly compete in international world. Needs the proper

preparation from the human resources quality and a good company’s financial

performance in order to face the global competition. This research aims to profe the

effect of intellectual capital on financial performance of property and real estate

companies that listed in IDX in the period of 2008-2012. The analysis technique used is

multiple regression analysis. The results show that only Value Added Human Capital

(VAHU) that has influence on financial performance that proxies by return on assets

(ROA). While Value Added Capital Employed (VACA) and Structural Capital Value

Added didn’t have influence on financial performance that proxies by return on assets

(ROA).

Keywords: Intellectual Capital, Kinerja Keuangan Perusahaan, Intangible Assets,

Globalisasi, ASEAN Economic Community

Corresponding author: [email protected], [email protected]




PENGARUH KINERJA KEUANGAN TERHADAP NILAI

PERUSAHAAN DAN KEBIJAKAN DIVIDEN

Irwansyah

Syarifah Hudayah

Alifia Dilla Sastaviyana Universitas Mulawarman

Abstract

Firm value is very important because the high value of the firm which will be followed by higher

shareholder wealth. This study aims to determine the effect on the value of the company’s

financial performance with the dividend policy as a intervening variable. The population in this

study are all telecommunication companies listed on the BEI consecutive dividend during the

period 2006-2011. Testing the hypothesis of the study used path analysis, the tool SPSS

(Statistical Product and Service Solutions). The results showed that: 1) Liquidity not significant

positive effect on firm value, 2) Dividend policy is not able to significantly intervene the effect of

liquidity on the value company, 3) Leverage not significant negative effect on firm value, 4)

Dividend policy is not able to significantly intervene the effect of leverage on firm value, 5)

Profitability significant positive effect on firm value, 6) Dividend policy is not able to

significantly intervened the effect of profitability on firm value.

Keywords: Financial Performance, Firm value and Dividend Policy

Corresponding author: [email protected], [email protected],

[email protected]




MASALAH DAN SOLUSI PENERAPAN SAK ETAP DALAM

PENYUSUNAN LAPORAN KEUANGAN UKM DI JAWA BARAT

Wawan Sukmana

Irman Firmansyah

Prodi Akuntansi Fakultas Ekonomi Universitas Siliwangi

Abstract

SAK ETAP is a standard compilation of financial reports used by SMEs. In fact

the average SME compiles a report that doesn’t conform to the standards so that the

company doesn’t know the true financial condition. So, this study aimed to analyze the

cause of not using SAK ETAP and offered solutions that can be used SAK ETAP. This

research implemented in West Java using Analytic Network Process method of

qualitative-quantitative. The respondents are experts, academics, practitioners and

regulation of knowing the condition of SMEs in West Java. The results showed that the

cause is not implemented SAK ETAP at SMEs in West Java consists of an internal

problem that are enterprise management are unprofessional followed by SMEs did not

know SAK ETAP and external problems are not the socialization and training SAK

ETAP followed by allowed to calculate the tax to the norm. While the highest overall

problem that is unprofessional management. Then the solutions offered range from

internal solutions to train in the SAK ETAP financial reporting and followed by improve

the professionalism of management and external solution consisting of worked on a

simple guide on SAK ETAP and socialization importance SAK ETAP. While the highest

overall solutions that improve the professionalism of management. Kendall’s

Coefficient (W) of the respondents around 0.708 to 0.904 that is the value that indicates

the similarity between the answers of the respondents.

Keywords: Analytic Network Process, SAK ETAP, SMEs





HUBUNGAN SEBAB AKIBAT ANTARA PERSPEKTIF

PENGUKURAN KINERJA DALAM BALANCED SCORECARD

Fitri Rohmah Izzati

Y. Anni Aryani

Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret

Abstract

The purpose of this study is to examine the cause-effect relationship of each

balanced scorecard (BSC) perspective. Cause-effect relationship represents interaction

between four balanced scorecard perspectives that are financial, learning and Growth,

internal process business, and customers. Data used for this study was collected from

middle or top manager of Satuan kerja Perangkat Daerah (SKPD) in Surakarta, that

completing and returning the questionnaire. 109 questionnaires were collected. Analysis

conducted by SEM multivariate technique with AMOS 16.0 software. This study found that

there is no cause-effect relationship of each BSC’s perspective. The results of this study

expected can give theoretical contribution at development of BSC’s concept and the cause-

effect relationship, and give practical contribution to municipal organization, especially in

the case development of organization’s performance.

Keyword : balanced scorecard, cause-effect relationship, performance





METODE EARNINGS MANAGEMENT DALAM PERSPEKTIF

INCOME SMOOTHING

Yuni Pristiwati Noer Widianingsih

STIE Swastamandiri Surakarta

Abstract

This research aims to provide evidence regarding the measurement of earnings

management in perspective of income smoothing. The measurement of earnings

management includes two approaches namely real earnings management and

accounting earnings management. This research sampled manufacturing companies

listed on Indonesia Stock Exchange published financial statements year 2011 and 2010.

Variables used in this study are the real earnings management and accounting earnings

management as the dependent variable. Unexpected income is as earnings smoothing

proxy. Testing is done using multiple regression analysis. The results showed that real

earnings management and accounting earnings management associated significant but

they are not related to income smoothing

Keywords: earnings management, real earnings management, accounting earnings

management, income smoothing, unexpected income






DAMPAK MANAJEMEN LABA TERHADAP RELEVANSI

INFORMASI AKUNTANSI

Sri Handayani

Abdurrahman

Universitas Esa Unggul Jakarta

Abstract

A Value Relevance is a condition in which the form and content of accounting

information has a strong influence on the decision-making process on investments made

by investors on manufacturing companies listed in Indonesia Stock Exchange. When

faced with the practice of earnings management and the difference information between

investors and management or asymmetry information, then it will certainly have an

impact on the relevance of information. The purpose of this study is to analyze the

impact of earnings management on the relevance of earnings, operating cash flow, and

book value of the company.

This research was conducted at the manufacturing industry listed on the Indonesia

Stock Exchange period 2008-2010. We used purposive sampling method, with criteria

manufacturing companies consistent listed on the Stock Exchange in the year 2008-

2010 and active on stock trading. The type of data is secondary data sourced from the

annual financial report. Researches used analysis data with MRA (Moderated

Regression Analysis) which consists of two moderating variables.

The study found that in the manufacturing industry shows that relevance of the

information contained earnings and book value of cash flow. Based on regression test

with the moderating, earnings management undermines the relevance earnings and

book value information, but reinforce the relevance of cash flow information.

conclusion from this study is that action will lower earnings management accounting

information, especially earnings and book value and will improve the accounting

information that is not distorted by the action of earnings management.

Keywords: Earnings, Book Value, Cash Flow from Operating, Earnings Management, Stock

Price, Value Relevance,





THE INFLUENCE OF MORAL INTENSITY, PERSONAL

CHARACTERISTIC, AND ORGANIZATIONAL

CHARACTERISTIC UPON AUDITOR’S ETHICAL SENSITIVITY

(EMPIRICAL STUDY ON KAP MALANG)

Fithriyani Rahmah

Masiyah Kholmi

Ach. Syaiful Hidayat A.


Abstract

Some corporate problems involved auditors have diminished the public’s trust in public

accountant’s ability and commitment of ethics code was hesitated. The research is

about some factors which influence ethical sensitivity of auditors on Malang. The

purpose of this study to examine the influence of moral intensity, personal characteristic

also organizational characteristic upon auditor’s ethical sensitivity in public

accountant office in Malang 2013. The measurements of ethical sensitivity using three

scenarios are subordination of judgment, underreporting time and non-compliance. The

sample in this research counted 33 respondents which obtained by distributed

questionnaire. The analysis is based on respondent’s answers by multiple linier

regressions. The result of hypothesis test shows that moral intensity, personal

characteristic and organizational characteristic affect auditor’s ethical sensitivity

significantly.

Keywords: ethical sensitivity, moral intensity, auditors, personal characteristic,

organizational characteristic.





PENGARUH KOMITE AUDIT, KONDISI KEUANGAN DAN

PERTUMBUHAN PERUSAHAAN TERHADAP OPINI AUDIT

GOING CONCERN

(STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG

TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012)

Akhmad Nurhadi Putranto

Masiyah Kholmi

Achmad Syaiful Hidayat Anwar


Abstract

This research aims to test and provide empirical evidence Effects of the Audit

Committee, the Company's Financial Condition and Growth Against Going Concern

Audit Opinion (Empirical Study In The Manufacturing Company Listed on the

Indonesia Stock Exchange from 2010 to 2012). Type of research is associative.

This study used a descriptive statistical analysis aims to describe the degree of influence

of the audit committee, financial condition and growth of the company's going-concern

audit opinion. Logistic regression analysis was used to test and provide empirical

evidence of the influence of the audit committee, financial condition and growth of the

company's going-concern audit opinion.

Results of logistic regression analyzes provide evidence that the significance level of

0.794 audit committee variables, financial condition variables for 0010, and by 0533

the company's growth variables. Thus a significant effect on the financial condition of

the issuance of going concern audit opinion, while the audit committee and the

company's growth has no effect on the issuance of going-concern audit opinion.

Keywords: Going Concern Audit Opinion, the Audit Committee, Financial Condition,

Growth Company.





UKURAN KOMITE AUDIT MEMPERKUAT PENGARUH

PENGUNGKAPAN AKTIVA TETAP TERHADAP ASIMETRI

INFORMASI

Evi Gantyowati

Okky Surya Permana

Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret Surakarta

Abstract

This research aims to obtain empirical evidence whether the size of the audit

committee to strengthen the effect fixed assets disclosure (both mandatory and

voluntary) to information asymmetry. The final sample is 84 firms. The results indicate

that mandatory disclosure of fixed assets and the size of the audit committee are not

significantly influence the information asymmetry variables. However, voluntary

disclosure of fixed assets significantly and negatively related to information asymmetry.

Meanwhile, the size of the audit committee is not able to moderate the effect of assets

disclosure to information asymmetry.

Keywords: Fixed Asset disclosures, Information asymmetry, and Audit committee.






KARAKTERISTIK KOMITE AUDIT DAN KINERJA

PERUSAHAAN PADA SAAT KRISIS KEUANGAN GLOBAL DAN

NON KRISIS

Binta Ulfatul Fikriyah

Sutaryo

Universitas Sebelas Maret Surakarta

Abstract

The purpose of this paper is to investigate the relationship between

characteristics of audit committee (number of members on audit committe, audit

committee members education, multiple external directorship, audit committe chair

education, audit committe chair experience, audit committe chair number of years

experience, and number of meetings of audit committe) with firm performance in global

financial crisis and non crisis. The firm performance is measured based on return on

assets (ROA). Population consist of Indonesian Stock Exchange listed companies from

non financial industry in 2008 as global financial crisis and 2011 as non crisis. Data

was collected from the annual report and was analyzed with multiple regression

analysis.

The results indicated that multiple external directorship, audit committe chair

experience, and audit committe chair number of years experience have significant effect

on firm performance in global financial crisis. However, for non crisis just multiple

external directorship have significant effect on firm performance. For number of

members on audit committe, audit committe members education, audit committe chair

education, and number of meetings does not have a significant effect on firm

performance. These results indicates that characteristics audit committee in global

financial crisis have more effect than non crisis. This paper have limitations, there are

limited on seven variables and examined difference influence of firm performance based

on absolute test. Therefore, further research may add variables and using statistic test.

Keywords: Corporate governance; Audit Committee; Firm performance; Return on

assets Corresponding author: [email protected] or Universitas Sebelas Maret at Jl.

Ir. Sutami 36A Surakarta





FAKTOR PENENTU TINGKAT KORUPSI PEMERINTAH

DAERAH DI INDONESIA

Devita Wendy Andreswari

Sutaryo

Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret

Abstract

The purpose of this study is to analyze factors that effect corruption level of local

government in Indonesia, those factors covers the level of public welfare, level of public

education, expenditure of local government, and transparency of financial information.

The sample uses in this research were 40 local government for the year 2010. This

study uses secondary data of financial reporting obtained from BPK-RI, website of

Badan Pusat Statistik and website of each local government. Thi study uses multiple

regression method to analyze 40 local government as a sample selected by purposive

sampling method.

The result showed that level of public education and expenditure of local

government affect the level of local government corruption. While the level of public

welfare and transparency of financial information not effect the level of local

government corruption. The result also showed that the adjusted R2

value in the study of

small means there are many other factors that affect audit delay. This study has several

limitations because only uses local governments that have been surveyed by

Transparency International Indonesia (TII) in 2010, several local governments do not

publish financial statements, and because of data limitations, this study uses only

potential loss of state to measure the dependent variable.

Keywords: corruption, public welfare, public education, expenditure government,

transparency financial information Corresponding author: [email protected]




KARAKTERISTIK KEUANGAN DAERAH, NON KEUANGAN

DAERAH DAN KINERJA PENYELENGGARAAN PEMERINTAH

DAERAH

Diah Prasetya Ningsih

Sutaryo


Abstract

This study aims to examine the the effect of financial characteristics (local

government characteristics, executive characteristics, characteristics of parliament)

and financial characteristics to the local government’s performance in Indonesia. The

sample used in this research were 272 local government for the year 2010. This study

uses data softcopy of local government financial statements in 2010 obtained from the

BPK-RI, the serch result on website of local government and Internal affair Ministry of

Republik of Indonesia data obtained by political parties from the. This research using

multiple regression models to test hypothesis.

The results showed that geographical type, size of parliament and return on equity

of government affect the local government’s performance, while the type of council,

level of education executive, executive background, leadership structure and current

ratio does not affect the local government’s performance. The results also showed that

the adjusted R2 value in this study of small. Means there are many other factors that

may affect the local government’s performance. This research has limitation that many

local government website not active.

Keywords : agency theory, financial characteristics of local government,

nonfinancial characteristics of local government, local

government’s performance in Indonesia. Corresponding author: [email protected]




DETERMINANT AUDIT DELAY ATAS LAPORAN KEUANGAN

PEMERINTAH DAERAH DI INDONESIA

Dewi Adhayanti

Sutaryo


Abstract

This research aims to obtain empirical evidence about the influence of financial

characteristics and nonfinancial characteristics of audit delay the financial statements

of local governments in Indonesia. The sample used in this research were 193 local

government for the year 2011. This study uses data softcopy of local government

financial statements in 2011 obtained from the BPK-RI, data obtained by political

parties from the Election Commission (KPU), as well as data of executive and data of

new autonomous regions (DOB) were obtained from the Ministry of Internal Affairs of

Indonesia (Kemendagri). This research using multiple regression models to test

hypothesis.

The results showed that the internal control local government, governmental

grants, and the current ratio affect audit delay. While the council type, council status,

local government compliance, strong opposition, and the re -election does not affect

audit delay. The results also showed that the adjusted R2 value in the study of small

means there are many other factors that affect audit delay. Therefore, further research

may add or substitute other factors that may affect audit delay. This research has

several limitations that many local government websites that are not active,

measurement of strong opposition using dummy variables based on the number of

parties is not the number of members, measurements audit delay not using the delivery

date of the local government financial statements, and this study did not include

attributes auditors possible influence on audit delay.

Keywords : agency theory, financial characteristics, non-financial

characteristics, audit delay





COMPARATIVE STUDY OF ACCOUNTING AND ISLAM:

THE PRACTICE OF PAWNSHOPS (BOROH) IN ROKAN HILIR –

PROVINCE OF RIAU

Andi Irfan

Febri Rahmi

Universitas Islam Negeri Sultan Syarif Kasim

Abstract

Background:The purpose of this research is to find the interpretation of Ar-rahn or “boroh”

and its implication of the perspective of marhun and rahin. Informants are from marhun and

rahin in Kecamatan Pujud Kabupaten Rokan Hilir.

Method: Data is collected through interviews with informants and analysed by employing

phenomenology. The results of this research show that informants often practise Ar-rahn and

don't care about the sharia principles are violated.

Conclusion: His findings murtahin utilized by marhun with permission or without the

permission of rahin and ignore the maintenance costs. When the Murtahin was sold to pay off

debts but the fact murtahin directly into the right marhun without any auction process.

Recognition and measurement of pawn transactions occur, the receiver will pledge to hand over

money to pawner deal pawner actual harm. Because, as long as the goods have not redeemed

the mortgage lien pledge collateral then stuff it into the right receiver pledge to use it. Revenue

Service over the lien of the goods obtained from the collateral in the form of garden that are

still productive. This is the contradiction with PSAK No.107 as pawn collateral items must not

be used by the recipient and the recipient's pawn pledge will earn service revenues for pawning

goods has not been paid.

Keyword: Ar-Rahn, “Boroh”, Islam and Accounting





PENGARUH KEADILAN, SISTEM PERPAJAKAN,

DISKRIMINASI DAN SANKSI PERPAJAKAN TERHADAP

PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN

PAJAK (TAX EVASION)

Ahmad Faruq Kholilul Bari

Ahmad Juanda

Setu Setyawan


Abstract

Target of research is to test influence of justice, taxation system, discrimination, and

taxation sanction to perception of taxpayer concerning ethics embezzlement of Iease

(tax evasion). Analyzer use primary data in the form of questioner. Method election of

sample is purposive sampling. Research object namely College accountancy lecturer in

Unlucky Town as responder

Result of research indicate that justice have an effect on negative to perception of

taxpayer concerning ethics embezzlement of Iease (tax evasion), taxation system do not

have an effect on, while taxation sanction and discrimination have an effect on positive

to perception of taxpayer concerning ethics embezzlement of Iease (tax evasion).

Keywords: Justice, taxation system, discrimination, taxation sanction, ethical

perception of taxpayer, tax evasion.





ARAH KEBIJAKAN PERPAJAKAN INDONESIA: TANTANGAN

DAN PELUANG DALAM JANGKA MENENGAH

Eddy Mayor Putra Sitepu

Badan Kebijakan Fiskal Kementerian Keuangan

Abstract

Tax revenue increased significantly into twice of its amount in 5 year term. However,

Indonesia’s tax to GDP ratio is still classified as low compared with other developing

countries. Moreover, tax policy deals with challenges from changes in national and

regional economic condition. This study aims to provide an overview of Indonesia’s

revenue and tax system development in the recent decade as well as endeavor to present

analysis on challenges and opportunities in setting the direction of Indonesia’s taxation

policy in medium term. The methodology used in this research is literature study by

using descriptive analysis and time series data tabulation in order to conduct trend and

growth analysis. There are at least 4 challenges to Indonesia’s medium term tax policy,

which are the implementation of ASEAN Economic Community 2015, the expiration of

oil and gas era, ageing population, and income inequality. In order to be able to utilize

the challenges into opportunities, it is required to conduct advanced tax reform

measures in the form of tax base expansion, tax administration efficiency enhancement,

and taxpayer compliance improvement.

Keywords: tax policy, tax to GDP ratio, tax base, tax efficiency, ageing population,

income inequality





PERSEPSI WAJIB PAJAK TERHADAP DIBERLAKUKANNYA

PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 46

TAHUN 2013

Juhan Nurhanjaya

Ari Kuncara Widagdo


Abstract

This study aims to analyze the perception of taxpayers on the enactment of

government regulation No. 46 /2013 regarding tax income on income received by tax

payers who have specificgross turnover. This study examines perception of taxpayers

with regard to socialization, facilities, taxpayer responses, and aspect of justice. The

population of this study is the taxpayer subject of that government regulation in the

residency of Surakarta. This study employ purposive sampling producing 30

respondents consist of 15 respondents of individual taxpayer and 15 respondents of the

corporate taxpayer. Data is collected by using questionnaires. The results of this study

indicate that the majority of respondents both corporate taxpayer and individual

taxpayer know the information of the government regulation from a tax consultant. In

terms of facility, respondents do not know all facilities provided by the government

regulation. In addition, most respondents argue that the government regulation is

onerous tax rules. They also state that regulation is unfair.

Keywords: Government rule, tax income, perception Corresponding author: [email protected], [email protected]




PENGARUH CORPORATE GOVERNANCE, KEPEMILIKAN

KELUARGA DAN UKURAN PERUSAHAAN TERHADAP TAX

AVOIDANCE

Sarnita Basani Siahaan

Yane Devi Anna

Universitas Telkom

Abstract

Tax Avoidance is a way of reducing the tax that is still within the limits of the provisions

of the tax laws and can be justified mainly through tax planning. This study aims to find

out the influence of corporate governance, family ownership and size to tax avoidance

on manufacturing company list at the Indonesia Stock Exchange in 2010-2012.

This study was categorized as a type of descriptive research and causality

verificative. The sample in this study are manufacturing companies listed at the

Indonesia Stock Exchange in 2010-2012 with the sample selected by purposive

sampling was 24 companies, over three year period of the study, in order to obtain was

72 observations company. Methods analysis of data from this study using multiple

regression analysis.

The results showed that: (1) simultaneously corporate governance (institutional

ownership, managerial ownership and independent commissioners), family ownership

and size significantly influence the tax avoidance, (2) partially institutional ownership,

independent commissioners and size have a significantly influence the tax avoidance,

(3) partially managerial ownership and family ownership are not affected significantly

the tax avoidance.

Keywords: corporate governance, family ownership, size, tax avoidance.





ADOPSI SISTEM INFORMASI AKUNTANSI PADA USAHA

KECIL DAN MENENGAH: SUDAHKAH SELARAS?

STUDI EMPIRIS PADA USAHA KECIL DAN MENENGAH DI

SURABAYA DAN SEKITARNYA

Agnes Utari Widyaningdyah

Universitas Widya Mandala Surabaya

Abstract

Penelitian ini bertujuan untuk menguji keselarasan antara Sistem Informasi Akuntansi

(SIA) dengan kebutuhan dan strategi bisnis serta faktor-faktor apa saja yang dapat

mempengaruhi keselarasan tersebut pada perusahaan-perusahaan yang termasuk dalam

kategori Usaha Kecil dan Menengah (UKM) di Surabaya dan sekitarnya. Metode

penelitian yang digunakan adalah uji beda parametrik dengan menggunakan analisis

klaster (cluster analysis). Hasil pengujian menunjukkan adanya perbedaan nilai

keselarasan di antara dua kelompok sampel, yakni kelompok yang selaras dan tak

selaras SIA. Dengan menggunakan chi-square dan independent sample t-test nilai

keselarasan SIA kedua kelompok tersebut diuji pengaruhnya terhadap variabel

kompleksitas teknologi informasi, pengetahuan dan komitmen manajer/pemilik,

keberadaan tenaga ahli eksternal dan internal serta ukuran perusahaan. Hasilnya

menunjukkan bahwa kompleksitas teknologi informasi, pengetahuan manajer/pemilik,

dan keberadaan tenaga ahli internal mempunyai nilai keselarasan SIA berbeda

signifikan di antara kedua kelompok yang diuji.

Keywords: Sistem Informasi Akuntansi (SIA), Keselarasan SIA, Usaha Kecil Menengah

(UKM)





FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM

AKUNTANSI (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI

SEMARANG YANG MENERAPKAN K-SYSTEM)

Anton

STIE Widya Manggala Semarang

Abstract

Teknologi informasi merupakan aspek yang penting bagi suatu organisasi. Pada

penelitian ini akan memfokuskan pada faktor-faktor yang mempengaruhi kinerja sistem

informasi akuntansi pada perusahaan-perusahaan manufaktur di Semarang yang

menggunakan program K-System. Yang menjadi pokok bahasan dalam penelitian ini

adalah pengaruh dari keterlibatan pemakai dalam proses pengembangan SIA,

kapabilitas personal sistem informasi, dukungan manajemen puncak, formalisasi

pengembangan sistem informasi, program pendidikan dan pelatihan pemakai

berpengaruh terhadap kinerja sistem informasi akuntansi.

Perumusan masalah pada penelitian ini adalah: (1) Apakah keterlibatan pemakai

dalam proses pengembangan SIA berpengaruh terhadap kinerja sistem informasi

akuntansi? (2) Apakah kapabilitas personal sistem informasi berpengaruh terhadap

kinerja sistem informasi akuntansi? (3) Apakah dukungan manajemen puncak

berpengaruh terhadap kinerja sistem informasi akuntansi? (4) Apakah formalisasi

pengembangan sistem informasi berpengaruh terhadap kinerja sistem informasi

akuntansi? (5) Apakah program pendidikan dan pelatihan pemakai berpengaruh

terhadap kinerja sistem informasi akuntansi?

Tujuan penelitian ini adalah: (1) Untuk mengetahui pengaruh keterlibatan pemakai

dalam proses pengembangan SIA terhadap kinerja sistem informasi akuntansi. (2)

Untuk mengetahui pengaruh kapabilitas personal sistem informasi terhadap kinerja

sistem informasi akuntansi. (3) Untuk mengetahui pengaruh dukungan manajemen

puncak terhadap kinerja sistem informasi akuntansi. (4) Untuk mengetahui pengaruh

formalisasi pengembangan sistem informasi terhadap kinerja sistem informasi

akuntansi. (5) Untuk mengetahui pengaruh program pendidikan dan pelatihan pemakai

terhadap kinerja sistem informasi akuntansi.

Alat analisis yang digunakan adalah dengan analisis regresi sebelumnya dilakukan uji

validitas, reliabilitas dan asumsi klasik. Berdasarkan hasil analisis maka dapat diambil

kesimpulan: (1) Terdapat pengaruh positif dan signifikan keterlibatan pemakai dalam

proses pengembangan SIA terhadap kinerja sistem informasi akuntansi. (2) Terdapat

pengaruh positif dan signifikan kapabilitas personal sistem informasi terhadap kinerja

sistem informasi akuntansi. (3) Terdapat pengaruh positif dan signifikan dukungan

manajemen puncak terhadap kinerja sistem informasi akuntansi. (4) Terdapat pengaruh

positif dan signifikan formalisasi pengembangan sistem informasi terhadap kinerja

sistem informasi akuntansi. (5) Terdapat pengaruh positif dan signifikan program

pendidikan dan pelatihan pemakai terhadap kinerja sistem informasi akuntansi.

Keywords: SIA, K-System, Keterlibatan pemakai, Kapabilitas personal, Kinerja SIA.





PENGARUH COMPUTER SELF EFFICACY, PEMANFAATAN

TEKNOLOGI INFORMASI DAN PENGALAMAN AUDITOR

TERHADAP KUALITAS AUDIT BERBANTUAN KOMPUTER

Yane Devi Anna

Novi Nugrahani

Universitas Telkom

Abstract

Technology developments in the company's impact on the processing of

accounting transactions that have been computerized, so the data should be

computerized accounting in the audit properly. Because of these developments, the

auditor in auditing with computer.

The purpose of the present study to investigate the influence of computer self-

efficacy, use of technology and experience to computer assisted audit quality. The study

was conducted on auditors of banks in Indonesia. The instrument of the survey was a

stuctured questionnaire comprising with three part. The analisys that used is multiple

regression.

The result of the test show that computer self-efficacy, use of technology and

experience affect the quality of audit with computer. That only a partial test of computer

self-efficacy that affect the quality of computer assisted audit, while the use of

technology and experience do not affect the quality of audit with computer.

Keywords: computer self-efficacy, quality of information system, experience





PEMBERDAYAAN WANITA DAN PENINGKATAN

PERANANNYA DALAM PEMBANGUNAN

(STUDI KASUS : KOTA DEPOK)

Siti Marti’ah

Dhian Tyas Untari

Universitas Indraprasta PGRI

Abstract

The function of the role of women from day to day more and more diverse, and often

times a woman has a dual function in both the home and outside the home. Increasing

educational, cultural and social circumstances began to change also increased the level

of demand also has a role in encouraging a shift in the role of women. National

development is a whole effort to build a sustainable nation into all aspects of society

and the nation in realizing national goals such as in the opening of the 1945

Constitution. Indonesian women important role in development, amounted to 118 048

783 (49%) of the Indonesian population of 237 556 363 people (2010 census), is the

amount of potential for national development.

Gender equality in development is a reference to maximize the potential of women in

development. In the family women are the pillar of the family, the women will educate

the next generation . The quality of the next generation is determined by the quality of

the women so that women would not want to have to improve the quality of each

individual. Sebaggai city is adjacent to Jakarta and Depok Ibokota State also made in

the satellite city of Depok city life is influenced by the dynamics of life, especially the

Capital Trend and Lifestyle (Lifestyle). The success of a country's development

associated with the success of its Human Resources.

With such a complex role and even then some are multirole, empowerment programs

that can accommodate the role becomes important. Not only the economic aspects, but

all aspects, including social, health, education and the economy .

Keyword: Empowerment, Women, Programs, Economic, Social, Health, Education.





PENGARUH ALOKASI BELANJA DAERAH TERHADAP

KEMISKINAN DI PROPINSI JAWA TENGAH

Sri Isnowati

Universitas Stikubank Semarang

Abstract

This study aimed to analyze the effect of expenditure allocation districts/cities in

Central Java province for education, health and public works of the poverty index in

Central Java. The analytical tool used is OLS (Ordinary Least Square) by using the

data panel. Data used is the data from 2009-2010. Results showed that local spending

for education, health, and public works have a significant effect in reducing the

percentage of poor people in the district/town in Central Java province. The biggest

influence is come from expenditure for educational, where every 1% increase in

expenditure per capita county/city for education can reduce poverty rate by 0.304%.

Keywords: Local spending for education, Local spending for health, Local spending for

public works, Poverty Index, Panel Data





POLA RUMAH TANGGA INDONESIA KELUAR DARI

KEMISKINAN

Rini Setyastuti

Universitas Atma Jaya Yogyakarta

Abstract

In developing countries, most people still live in rural areas and are primarily engage

in low productivity traditional activities. This paper tries to explore poverty condition

and which pathway out of the poverty, whether they are realized in farming, rural non

farm enterprises or via rural-urban migration. We use a panel data from the Indonesia

Family Life Survey (IFLS) for 2000 and 2007, to show which pathways out of poverty

were most successful over this period. Using Ordinary Least Square (OLS) and Logistic

Regression, we find that people in rural non farm enterprises is an important pathway

out of rural poverty. Nevertheless there are the most of rural agricultural poor that exit

poverty still do so while remaining rural and agricultural.

Key word : agriculture, poverty, per capita expenditure, IFLS, household





PERKEMBANGAN LEMBAGA KEUANGAN SYARIAH DI

WILAYAH JAWA TENGAH SELATAN

Kikin Windhani

Hary Pudjianto

Sugito

Universitas Jenderal Soedirman

Fajar Hardoyono

Sekolah Tinggi Agama Islam Negeri (STAIN) Purwokerto

Abstract

Lembaga Keuangan Syariah (LKS) selama sepuluh tahun telah menjadi bagian

instrumen penggerak ekonomi rakyat. Dominasi penduduk muslim kelas menengah ke

bawah di Indonesia menjadi segmen pasar potensial bagi perkembangan LKS.

Penelitian ini bertujuan untuk menganalisis perkembangan LKS di wilayah Jawa

Tengah Selatan. Penelitian dilakukan dengan melakukan deep interview dengan 14

orang pimpinan/manajer LKS serta menyebarkan kuisioner kepada sebanyak 409 orang

yang sedang melakukan transaksi keuangan pada 14 LKS yang beroperasi di kota

Purwokerto, Purbalingga, Banjarnegara, dan Cilacap. LKS yang diteliti dikategorikan

dalam tiga jenis lembaga keuangan syariah yang meliputi Bank Perkreditan Rakyat

Syariah (BPRS), Koperasi simpan pinjam syariah dan asuransi syariah. Variabel

penelitian yang hendak dianalisis meliputi perkembangan LKS dan tingkat kepuasan

responden terhadap produk dan layanan LKS. Perkembangan LKS diukur dari

perkembangan jumlah nasabah, perkembangan jumlah aset, rasio likuiditas, rasio

solvabilitas, dan rasio profitibiltas. Sementara itu, tingkat kepuasan responden diukur

dari tingkat kepuasan responden dalam menggunakan produk jasa LKS. Hasil penelitian

menunjukkan bahwa secara umum, perkembangan LKS di wilayah Jawa Tengah

Selatan menunjukkan tren yang sangat menggembirakan. Dari perkembangan jumlah

nasabah, perkembangan aset, likuiditas, solvabilitas, dan profitibilitas menunjukkan

bahwa semua LKS yang diteliti mengalami peningkatan yang signifikan. Sementara itu,

tingkat kepuasan nasabah secara umum terhadap pelayanan LKS tidak berbeda jauh

dengan tingkat kepuasan nasabah terhadap layanan Lembaga keuangan non syariah.

Dari aspek investasi, sebagian besar nasabah menyatakan bahwa melakukan transaksi di

lembaga keuangan non-syariah lebih menguntungkan dari LKS. Selain itu, faktor

pengetahuan nasabah yang masih awam pada produk-produk LKS menjadikan faktor

utama nasabah untuk tidak memilih LKS sebagai pilihan pertama untuk dalam kegiatan

transaksi dengan lembaga keuangan.

Keywords: Lembaga Keuangan Syariah (LKS), BPR syariah, asuransi syariah, koperasi

syariah





IMPLEMENTASI MODEL INPUT BERBASIS SYARIAH DI

PERUSAHAAN-PERUSAHAAN JAKARTA ISLAMIC INDEX1

Jumansyah

Fakultas Ekonomi Universitas Al Azhar Indonesia

Abstract

The aim of this research is examining of input model-sharia based, especially on its

factors such as efficiency, productivity, berkah, and product price. Using secunder data

from Jakarta Islamic Index’s company, this research contribute to support input model-

sharia based. The finding of this research are efficiency and product price effects

statistically on input price while berkah and productivity have no effect. The

implication of this research is any gap between statistically result and practice reality,

but perhaps autocorellation disturbing the results.

Keywords: input model-sharia based, input price, and berkah


1Paper ini merupakan ringkasan hasil penelitian dengan judul yang berbeda. Sumber

dana penelitian ini adalah dari hibah dosen pemula Ditjen Pendidikan Tinggi (Dikti),

Kementerian Pendidikan Nasional.




INOVASI BISNIS DALAM PERSPEKTIF PERSAINGAN BISNIS

MODERN

P. Julius F. Nagel

Universitas Katolik Widya Mandala Surabaya Indonesia

Abstract

Apa sajakah faktor yang mempengaruhi lahirnya suatu inovasi? Apa arti bisnis? Adakah

saling ketergantungan antara bisnis dan masyarakat? Inovasi dan Bisnis. Berpikir bisnis.

Kompetisi berbasis pengetahuan merupakan paradigma baru kompetisi bisnis.

Perspektif bisnis dalam kompetisi berbasis pengetahuan. Teknologi dan daya saing

perusahaan dalam perspektif persaingan bisnis modern.

Keywords: inovasi, bisnis, berfikir bisnis.





ATRIBUT DAYA TARIK WISATA BUDAYA SEJARAH

Suyatmin Waskito Adi

Edy Purwo Saputro

Universitas Muhammadiyah Surakarta

Abstract

The study aims to map out a potential development of Old City Semarang with quality

function development (QFD) approach. It is hoped that the study is useful to describe a

potential Old City Semarang area, in particular related to culture preservation

management. It used the primary data, deriving from the respondents who had visited

an area of Old City Semarang. The technique of data analysis used the FGD and QFD.

The analysis results showed that for luring tourists, an area of Old City Semarang

needed to enhance the attributes, including building, social, environment, attraction,

and promotion so that it could keep from a greater gap among them. It is recommended

that a further research needs to cover a wide issue and survey setting so that it can

describe a variety of more complicated problems related to tourists’ attractiveness to

culture-historic tourisms.

Keywords: QFD, Old City, Tourism





PERGERAKAN TINGKAT SUKU BUNGA SETELAH

BERLAKUNYA LIBERALISASI KEUANGAN DI MALAYSIA

Dhona Shahreza

Universitas Indraprasta PGRI Jakarta

Abstract

Kajian ini bertujuan untuk menganalisis dampak liberalisasi keuangan terhadap

pergerakan suku bunga dan mengkaji seberapa besar pengaruh suku bunga dunia dalam

hal ini suku bunga Amerika Serikat terhadap suku bunga domestik dalam hal ini suku

bunga Malaysia. Data yang digunakan adalah data tahunan tingkat suku bunga

pinjaman, pinjaman jangka panjang dan deposito tahun 1988 sampai dengan 2010 dari

data stream. Metode analisis menggunakan ujian ADF dan kaedah OLS bagi menguji

stasioner data dengan alat analisis Eviews 6.1. Hasil kajian mendapati bahwa tingkat

suku bunga pinjaman, pinjaman jangka panjang dan deposito Amerika Serikat

memberikan dampak positif terhadap tingkat suku bunga Malaysia yang sejalan dengan

tujuan diberlakukannya liberalisasi keuangan dimana tingkat suku bunga ditentukan

oleh kekuatan pasar. Oleh sebab itu, kajian ini merekomendasikan peranan pemerintah

yang lebih aktif dalam menstabilkan tingkat suku bunga bagi mendukung mekanisme

transmisi kebijakan moneter menjadi lebih efektif.

Keywords: Liberalisasi keuangan, tingkat suku bunga pinjaman, tingkat suku bunga

pinjaman jangka panjang, deposito.





DAMPAK LIBERALISASI PENUH ASEAN FREE TRADE

AGREEMENT (AFTA) TERHADAP PEREKONOMIAN

INDONESIA

Benny Gunawan Ardiansyah

Badan Kebijakan Fiskal - Kementerian Keuangan

Abstract

Indonesia is one of the country, who has strong confidence and keep supporting the

trade liberalization. Meanwhile, the concept of globalization is transforming to the

regional integration that lead into the implementation of Free Trade Area (FTA).

ASEAN FTA (AFTA) was implemented for 12 years, but the low utilization rate

encourages its members to apply the total liberalization proposal. This study tried to

elaborate the effects of AFTA’s total liberalization to the Indonesian economy. The

methods, used in this study, are the CGE models using GTAP database and

representing various aspects, such as the impact to the trade, GDP and investment as

well as the social welfare. The results show that AFTA’s total liberalization had a

positive impact to the increasing of trade volume, GDP and investment in Indonesia as

well as the social welfare. Those impact to the factor income for skilled labour,

unskilled labour and capital showed a positive sign for Indonesia. But, the impact could

be negative for land and natural resources. The Indonesian government must realized

that the positive impact of the total liberalization of AFTA for Indonesia is relatively

small compared to the other ASEAN countries.

Keywords : Total liberalization, AFTA, GTAP, Tariffs, Trade barriers





ANALISIS PENGARUH STRUKTUR MODAL DAN INVESTMENT

OPPORTUNITY SET (IOS) TERHADAP KEPUTUSAN INVESTASI

DAN HARGA SAHAM MELALUI ANALISIS JALUR

Tumpal Manik

Universitas Maritim Raja Ali Haji

Abstract

This research is to examines the effect of direct and indirect significantly exogenous

variables of capital structure, Market to Book Value of Assets, Market to Book Value

Equity, Earnings Per Share Price, Capital Expenditure to Book Value Assets, Capital

Expenditure to Market Value of Assets to endogenous variable stock price through

investment decisions, the research used secondary data as much as 128 samples during

2009-2013 at property and real estate companies in Indonesia Stock Exchange.

Research analysis through path analysis model was tested through 1) the classical

assumption, 2) the value of the correlation coefficient, regression coefficient, the

residual path coefficient, 3) analysis of interpretation through the F-test and t-test.

Interpretation of the results of the study showed that first-line models are significant

direct effect on stock prices is DER 68,1%; MVA/BVA 63%; MVE/BE 47.8%; EPS of

32,5%; CEP BVA 1% and CEP/MVA 19.9%. Both models track indirectly is not

variable effect significant on stock prices through investment decisions. Simultaneously

and the effect of 13.4% and 65.5% of investment decisions on stock prices through

investment decisions with residual coefficient ( pƐ1 ) of 0.366 and value of 0.587 pƐ2

Keywords : Capital Structure, Investment Opportunity Set, Share Price and

Investment Decisions





ANALISIS FAKTOR-FAKTOR INTERNAL DAN EKSTERNAL

YANG BERPENGARUH TERHADAP FLUKTUASI KURS

DOLLAR AS TERHADAP RUPIAH PERIODE 2005.07-2013.11

Sugiartiningsih

Universitas Widyatama Bandung

Abstract

Hubungan ekonomi antara Indonesia dengan negara lain akan berpengaruh terhadap

kondisi keuangan internasionalnya dalam hal ini adalah nilai tukar Rupiah terhadap

Dollar Amerika Serikat. penelitian ini bertujuan untuk mengetahui faktor-faktor internal

dan eksternal yang berpengaruh terhadap fluktuasi kurs Dollar terhadap rupiah selama

periode 2005.07-2013.11 telah dianalisis dengan menggunakan persamaan regresi.

Model yang digunakan dalam penelitian ini adalah sebagai berikut:

ER = a0 + a1 Inf.Ind + a2 R + a3 CD-1

Dari hasil perhitungan didapat bahwa pengaruh inflasi Indonesia adalah postif terhadap

nilai tukar rupiah terhadap Dollar Amerika Serikat atau terjadi apresiasi Dollar Amerika

Serikat. Sedangkan sukubunga dalam negeri Indonesia dan cadangan devisa periode

sebelumnya memiliki pengaruh negatif terhadap nilai tukar rupiah terhadap Dollar

amerika Serikat. Berarti kedua variabel tersebut dapat menyebabkan apresiasi terhadap

rupiah.

Keywords: nilai tukar, inflasi Indonesia, suku bunga dalam negeri Indonesia, cadangan

devisa periode sebelumnya





ANALISIS DISPARITAS INFLASI ANTAR DAERAH

DI INDONESIA TAHUN 2008 - 2012

Ira Puspitasari

Birgitta Dian Saraswati

Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Abstract

The success of the national inflation control is determined by the behavior of local

inflation. Therefore, this research aimto identify the factors that influence inflation

disparity between regions in Indonesia. The method used in this study is the random

effect panel data models. This research found that during the period 2008-2012

inflation disparities between regions (66 cities) in Indonesia is influenced by

transportation costs and domestic oil price policy. While local goverment expenditure

and the minimum wage in Indonesia’s provinces has no effect on inflation disparities in

Indonesia.

Keywords: inflation disparity, random effect panel data models, transportation costs,

domestic oil price policy, local goverment expenditure, minimum wage in Indonesia’s

provinces





ANALISIS DAMPAK KRISIS KEUANGAN YUNANI DAN

AMERIKA TERHADAP NEGARA ASEAN-5 DAN AUSTRALIA

TAHUN 2011

Nugroho Saputro


Abstract

The world financial crisis has always been a bugbear for other countries where

the embryo countries are multipower countries. Financial crisis that hit Europe

(Greece) in 2010 and the U.S. (United States) that occurred in 2011 was a financial

crisis that caused by large government debt. The response of the financial crisis

reflected in the stock market where an incident of endemic countries will be responded

by other countries.

This study aims to (1) Analyze the Impulse Response Function (IRF) Composite

Stock Price Index of the United States (American Crisis) to the Composite Stock Price

Index of Indonesia, Malaysia, Singapore, Vietnam, Thailand and Australia. (2). Analyze

the Impulse Response Function (IRF) Composite Stock Price Index of Greece to the

Composite Stock Price Index of Indonesia, Malaysia, Singapore, Vietnam, Thailand and

Australia. (3). Analyze Forecasting Error Variance Decomposition (FEVD) Composite

Stock Price Index of Indonesia onthe Composite Index of Malaysia, Singapore,

Thailand, Vietnam and Australia. Analysis tool used is VAR (Vector Autoregression).

The results obtained from this study are all variables responded to the financial

crisis occurred in Greece and the United States. It is seen from the shocks that caused

the incident in the ASEAN-5 countries and Australia. While the Indonesia Stock Price

Index were influenced also by countries Malaysia and Singapore.

Keywords: Financial Crisis, ASEAN-5, Australia, VAR, Impulse Response Analysis





MINIMUM WAGE EFFECTS UNDER INTERACTION ON WAGE

AND EMPLOYMENT: EVIDENCE FROM THE COVERED

SECTOR IN INDONESIA

Devanto Shasta Pratomo

University of Brawijaya

Abstract

This study examines the effects of minimum wage on wage and employment in the

covered sector in Indonesia. The data used in this study is the aggregate panel data of

Indonesian Labour Force Survey (Sakernas) from 1994 to 2008. Unlike the previous

Indonesian studies using separate equation of wage and employment, this study employs

simple interaction/joint estimates between wage and employment equations including

the Seemingly Unrelated Regression (SUR) and the structural employment demand

equation assuming the error terms across the equations are contemporaneously

correlated. Using both methods, the finding generally supports the competitive model

that the minimum wage is positively associated with average wage level and negatively

associated with employment in the covered sector. The coefficient of the minimum wage

is higher than the previous minimum wage studies of Indonesia as this study focuses

specifically on paid employment in the covered sector, while the previous studies

usually used total employment.

Keywords: Minimum Wage, Indonesia, Seemingly Unrelated Regression, Structural

Employment Demand Equation





PENGEMBANGAN INOVASI MODEL PEMBERDAYAAN

MASYARAKAT DESA DI KABUPATEN PACITAN

Izza Mafruhah


Abstract

Tujuan penelitian ini adalah untuk (1) Mendapatkan potret program dan kegiatan yang

telah/sedang dilaksanakan saat ini dalam rangka pemberdayaan masyarakat desa; (2)

Mengetahui dan menganalisis situasi faktor pendorong dan faktor penghambat yang

berpengaruh terhadap pelaksanaan aktivitas inovasi model pemberdayaan masyarakat

desa; (3) Merumuskan rekomendasi konsep untuk pengembangan inovasi model

pemberdayaan masyarakat desa secara komprehensif dan terintegratif di Kabupaten

Pacitan.

Alat analisis yang digunakan dalam penelitian ini adalah (1) analisis deskriptif kualitatif

dengan bantuan indepth interview dan FGD, (2) analisis kuantitatif dengan

menggunakan AHP. Sumber data diperoleh dari SKPD dan kecamatan serta desa yang

digunakan sebagai sampel. Dalam penelitian ini wilayah penelitian dibedakan menjadi

desa pesisir, desa pegunungan dan desa pertanian lahan datar.

Hasil penelitian menunjukkan bahwa (1) pemberdayaan di kabupaten Pacitan cenderung

dipicu oleh program kegiatan yang ditetapkan oleh pemerintah baik pusat maupun

daerah. Sedangkan peran masyarakat sebagai pelaku dan kegiatan tersebut, swadana

masyarakat ditunjukkan dalam bentuk tenaga atau kegotongroyongan yang ada di

lingkungan. Jenis kegiatan terdiri atas pembangunan fisik, pelatihan, simpan pinjam

serta bantuan operasional organsasi. (2) Faktor yang mendorong pemberdayaan

masyarakat terdiri atas 3 faktor utama yaitu factor internal, factor kelembagaan dan

factor eksternal. Sedangkan masing – masing memiliki factor turunan yang memberikan

pengaruh terhadap program pemberdayaan. (3) Hasil analisis kualitatif menunjukkan

bahwa ternyata tipology daerah tidak memberikan perbedaan perlakuan dan model

dalam pemberdayaan masyarakat, hanya sasarannya saja yang dirubah. (4) Model

pemberdayaan yang perlu diinisiasi untuk tiap wilayah membutuhkan peran serta yang

menyeluruh baik pemerintah pusat, pemerintah daerah, akademisi dan bisnis dalam

kegiatan pemberdayaan di kabupaten Pacitan.

Keywords: pemberdayaan, tipologi desa, model inovatif





DAMPAK IMPLEMENTASI MASYARAKAT EKONOMI ASEAN

(MEA) 2015 TERHADAP DAYA SAING INDUSTRI TEKSTIL DAN

PRODUK TEKSTIL (TPT) INDONESIA

Y. Sri Susilo


Abstract

This study aims to identify and analyze the impact of the implementation of the ASEAN

Economic Community (AEC) in 2015 on the competitiveness of the textile industry and

textile products (TPT) Indonesia. Used secondary data from various sources such as

Indonesia Textile Association (API), the Central Statistics Agency (BPS), the Ministry of

Industry, Ministry of Trade, Investment Coordinating Board (BKPM), Bank Indonesia

and the GTAP database (Global Trade Analysis Project). The analytical tool used

descriptive analysis and simulations with the GTAP model.

Based on the results of the simulation with GTAP the Indonesian textile industry would

gain the largest trade surplus, followed by Thailand and Malaysia, while apparel

Vietnam to benefit most, and followed by Indonesia and Thailand. Based on the ratio of

domestic prices to import prices, Indonesian textile products competitiveness has

relatively higher than other ASEAN countries. For apparel products are relatively high

in Indonesia's competitiveness in line with Malaysia and the Philippines. Next to the

product of artificial staple fibers (HS 55) and man-made filament, strip and the like of

artificial textile materials (HS 54), Indonesia has the highest competitiveness compared

to other ASEAN textile manufacturers, and Thailand are the main competitor.

Keywords: AEC 2015, Competitiveness, Textile and Textile Products Industry,

Indonesia





DAMPAK BERDIRINYA TOKO MODERN (MINIMARKET)

DITENGAH-TENGAH TOKO TRADISIONAL (TOKO)

(SURVEY PADA TOKO TRADISIONL DI KECAMATAN CISAGA

KABUPATEN CIAMIS)

Yoga Tantular Rachman

Dendy Syaiful Akbar


Abstract

This research is analyzing about impact of appearance modern stores toward

traditional stores at subdistrict in Ciamis. This research indicate that apprearance of

modern stores and the distance between modern store and traditional store affect the

change of sales turnover and profit of traditional stores. The purpose of this research is

to find out that apprearance and the distance between modern store and traditional

store affect the of change of sales turnover and profit of traditional stores.

This research use descriptive analysis based on data collecting by interview,

observation and literature study to explain affect from apprearance and the distance

between modern store and traditional store toward change of sales turnover and profit

of traditional stores.

Consistent with prior researches, the result based on data collecting by interview,

observation and literatures study show that the traditional stores in subdistrict Ciamis

can’t compete with modern stores, it showed from the decreased of sales turnover and

profit in traditional stores. The average decrease of sales turnover in traditional store is

34,21%, while profit have the average decrease 35,26%. The other result show

decreasing of sales turnover and profit is more significantly when the distance between

traditional store and modern store between one to two kilometer.

Keyword: traditional store, modern store, sales turnover, profit and distance.





KOMERSIALISASI TEKNOLOGI DALAM UPAYA

PENINGKATAN DAYA SAING INDUSTRI INDONESIA

Adawiah

Purno Tri Aji

Asdep Iptek IKM, Kementerian Riset dan Teknologi Republik Indonesia

Ragil Yoga Edi

Pusat Inovasi Lembaga Ilmu Pengetahuan Indonesia

Abstract

This study aims to determine of the commercialization of R&D in Indonesia starting

from the research planning to the commercialization process including the domination

obstacles of R&D commercialization as well as searching for policy to overcome these

problems.

Mixed methods research was used in this study, which is a combination of

quantitativeresearch and qualitative research. The qualitative data obtained through

three ways : study of literature, interviews and focus group discussions. Meanwhile, the

qualitative data obtained from the questionnaires by respondents.

The results of the study indicate that the commercialization of R & D in Indonesia is yet

to be ideal, which various understanding of the terminology of commercialization

(types, stagesand impact). The problems of R&D commercialization are the lack of

funding in the downstream sector for post harvesting, and the weakness of the role of

R&D commercialization managemen unit in R&D institutions and universities. Policies

are needed to support the commercialization of R&D in Indonesia: (1) established or

reinforced unit that handles the commercialization of the technology. (2) Restructuring

of R & D financing mainly focuses on R&D funding schemes for downstream sector. (3)

Reconstruction the relation between government – industry-R&D with R&D funding

schemes which not only provide facilities for R&D institutions and universities but also

provide incentives to industry. (4) coaching and reinforcement capacity of technology

transfer and capacity building which focused on the commercialization of R&D

management. (5) Coordination among authorities where each commercialization

policies issued require the involvement of various authorities.

Keywords : commercialization, funding schemes, R&D Institution

Corresponding author: [email protected]; [email protected];

[email protected]




PENGARUH PENDAPATAN PER KAPITA TERHADAP PENGELUARAN

PEMERINTAH DI INDONESIA PERIODE 1993-2012

Sugiartiningsih

Fakultas Ekonomi Universitas Widyatama Bandung

Abstract

Pelaksanaan pembangunan di Indonesia yang bertujuan untuk meningkatkan

kesejahteraan rakyat sangat diperlukan adanya campur tangan pemerintah antara lain

melalui Kebijakan Fiskal.

Penelitian ini bertujuan untuk mengetahui sampai seberapa jauh pengaruh

Pendapatan Per Capita terhadap Pengeluaran Pemerintah di Indonesia selama periode

1993-2012 telah dianalisis dengan menggunakan model persamaan regresi.

Model yang dipergunakan dalam penelitian ini sebagai berikut:

Y = a + b X

Dari hasil perhitungan didapat bahwa pengaruh Pedapatan Per Capita terhadap

Pengeluaran Pemerintah di Indonesia adalah positf namun dengan kontribusi yang

rendah.

Keywords: kebijakan fiskal, pendapatan per capita, pajak, pengeluaran pemerintah





ANALISIS DAYA SAING INDUSTRI AGRO INDONESIA

MENUJU ERA EKONOMI ASIA

Pandriadi

Nurkardina Novalia

Universitas IBA Palembang

Abstract

This research aims to analyze competitiveness of Indonesia agroindustry in world and

Asia market and uses secondary data from some publications, such as Statistic Central

Institution dan Commodity Trade Data Base-World Integrated Trade Solution

(Comtrade-WITS). The data is time time series from 2005 to 2012 where focuses on 16

products with International Standard Industrial Classification (ISIC) 151, 152, 153,

154, 155, 160, 171, 172, 173, 181, 182, 191, 201, 202, dan 210. Competitiveness is

measured by using Revealed Comparative Advantage (RCA) Index. If the RCA>1 it

means that the product has strong competitiveness, on the other hand if the RCA index

< 1 it means that the product has low competitiveness. This research provides the result

that in general agroindustry products have low competitiveness in the world and also

Asia. From 16 products just 7 products have RCA Index > 1 in world market and just 9

products which have RCA Index >1 in Asia Market.

Keywords: Competitiveness, agro industry, market





STRATEGI PEMBERDAYAAN PENGRAJIN LURIK DAN

BATIK DALAM MENINGKATKAN PEMBANGUNAN EKONOMI

DI KABUPATEN KLATEN1)

Mulyanto

Fakultas Ekonomi dan Bisnis - Universitas Sebelas Maret University (UNS) Surakarta

Pusat Informasi dan Pembangunan Wilayah (PIPW) LPPM UNS

Abstract

This study was intended to: (i) explore the potentials of handicraft of Lurik Batik

(LUTIK) to develop the creative industry based on local wisdom; (ii) identify the

contribution of the handicraft production of LUTIK to the craftswomen’s economy as

well as to the regional economic development; and (iii) to arrange the strategy for

improving the handicraft production of LUTIK in Klaten Regency.

This study used data which collected using several methods, including site

observation, interviews, Focus Group Discussions (FGD), and document study method

(content analysis). Data were analyzed using interactive analysis, and supply-demand

analysis. Three sub district in Klaten Regency have been adopted as research area of

this study.

Methodology used in this research employed the descriptive qualitative. This

approach was applied to know the characteristic of the LUTIK handicraft industry in

Klaten Regency on generally.

Results of this study showed that the development of combined products of

LUTIK has an important role in supporting the revitalization of crafts towards creative

industry based on local wisdom. The potential of LUTIK handicraft has the prospect to

be a competitive product that can improve the economy of the craftswomen.

Keywords: Ekonomi Kreatif, Lurik Batik (LUTIK), Pembangunan Economi Regional,

Klaten, Jawa Tengah


1)Tulisan ini sebagai bagian dari Penelitian Prioritas Nasional Masterplan Percepatan dan

Perluasan Pembangunan Ekonomi Indonesia 2011 – 2025 (Penprinas MP3EI 2011-2025), yang

telah dibiayai oleh DP2M – Ditjen Dikti Kemendikbud sesuai dengan Surat Perjanjian

Pelaksanaan Penugasan Penelitian Nomor: 336a/UN27.11/PN/2013, Tanggal: 22 Mei 2013.

Makalah ini diajukan dan disampaikan pada kegiatan Call for Paper Fakultas Ekonomi

dan Bisnis (FEB) UNS Surakarta dengan tema: Business in Sociaety: Towards Asean Era,

Tanggal: 18-19 Maret 2014.




STRATEGI BERSAING INDUSTRI KREATIF LOKAL:

PENDEKATAN THREE GENERIC COMPETITIVE STRATEGY

Wiwiek Rabiatul Adawiyah

Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Abstract

Pengembangan industri kreatif di Indonesia tentu saja tidak terlepas dari berbagai

macam tantangan antara lain: kesiapan SDM kreatif Indonesia, adanya lembaga

pendidikan yang mampu menghasilkan insan kreatif Indonesia. Diperlukan adanya

terobosan kurikulum sejak pendidikan dini yang memicu pemikiran kreatif anak bangsa.

Lulusan perguruan tinggi dengan IPK tinggi perlu dibekali dengan daya juang yang

tinggi sehingga mampu memecahkan masalah secara kreatif. Lembaga pendidikan

seharusnya mengarah pada sistem pendidikan yang menciptakan: kompetensi yang

kompetitif serta intelijensia multi dimensi yang meliputi kecerdasan rasional (intelectual

question), kecerdasan emosi (emotional question) dan kecerdasan spiritual (spiritual

question).

Dalam menghadapi perdagangan bebas arus produk impor semakin kuat. Oleh karena

itu perlu adanya kesadaran oleh industri kreatif dalam memanfaatkan sumber daya alam

yang melimpah ruah seta kearifan lokal untuk mengendalikan pemain-pemain asing

untuk menguasai sumber daya alam Indonesia. Dukungan lembaga keuangan pada insan

kreatif juga menjadi faktor penentu keberhasilan industri kreatif di Indonesia. Perhatian

semua pihak dalam mengembangkan sektor ini diperlukan agar UKM kreatif dapat

mengakses pembiayaan dalam porsi yang lebih besar.

Keywords: industri kreatif, strategi bersaing, kecerdasan rasional, kecerdasan emosi,

kecerdasan spiritual





SISTEM PELAYANAN TERPADU:

PERSPEKTIF BIAYA TRANSAKSI PENGARUHNYA TERHADAP

PENINGKATAN INVESTASI KABUPATEN KLATEN

Sutanto

Riwi Sumantyo

Mulyadi

Arif Rahman Hakim

Fakultas Ekonomi dan Bisnis Univesitas Sebelas Maret

Abstract

This study aims to analyze the influence of the variable: cost of searching for

information, contract costs, monitoring costs, and the cost of adaptation to the policy of

investment services provided by the government to the business community in Klaten

Central Java. This research is important because the era of regional autonomy of each

region are working hard to boost revenue as through efforts to attract inward investors.

Quantitative approach was chosen to be the model of this study. Quantitative approach

is used for the analysis of the effect of independent variables on the test response

variable. The analytical tool used is multiple linear regression. The processed data is

collected through a field survey with questionnaires spread of formal questions to the

business community in all district of Klaten Central Java. The results indicate that the

variable cost information, contract costs, and the cost of adaptation has positive

influence on the policy of investment services in Klaten. While the cost of monitoring a

variable does not affect the policy of investment services. Based on the results of the

analysis, it is necessary that clear regulations governing the issue of transaction costs.

Keywords: Transaction Costs , integrated service system , investment

Corresponding author: [email protected], [email protected],

[email protected], [email protected]




EFEKTIVITAS PELAKSANAAN ANGGARAN DITINJAU DARI

KAPASITAS INDIVIDU DAN BUDGETARY GOAL

CHARACTERISTICS

Shinta Permata Sari

Fakultas Ekonomi dan Bisnis-Universitas Muhammadiyah Surakarta

Abstract

This research investigates the effect of individual capacity and budgetary goal

characteristics of participation, difficulty, evaluation, feedback and clarity toward

budget effectiveness. A survey was conducted among manufacturing firms in kabupaten

klaten, central java, that used budget for control and performance measure. Primary

data collected by sending a questioner to firm’s manager who was selected using

purposive sampling.

The result indicated that individual capacity, budgetary participation, budget

goal difficulty and budgetary feedback tend to have effect on budget effectiveness.

Furthermore, budget evaluation and budget goal clarity had no effect on budget

efffectivenes. Research suggest to investigate effect of information sharing and budget

adequacy to budget effectiveness.

Keywords: individual capacity, budget goal characteristics, budgetary participation,

budget goal difficulty, budgetary evaluation, budgetary feedback, budget

goal clarity.





COMBATING SMUGGLING: WHAT GAMES WE ARE PLAYING–

AN INDONESIAN CASE STUDY

Hidajat Hendarsjah


Abstract

Intuitively, a person’s behavioral tendency to corrupt seems to follow several incentives

that bound with the outcomes. But changes in outcomes’ payoffs do not always directly

affect to person behavior. In games with mixed equilibrium presences, probability of

actions taken by other parties (in this paper, “to inspect” and “do not inspect”) will

alter a person tendency whether “to comply” or “to cheat”, as shown in garment

smuggling case in Indonesia. Game theoretic concepts were employed in this paper to

perform framework for analysis in describing the actions of interdependent agents.

When the game has mixed equilibrium, probability of one player to take one strategic

action does not depend on the opponent’s payoffs (i.e. maximum penalty). What does

change is the probability of the opponent’s strategic actions.

Keywords: game theory, mixed strategy, crime, trade, interaction





PROFIT PLANNING PERSPECTIVE

(STUDY AT SMEs INDUSTRY CENTER IN MALANG)

Mychelia Champaca

Moch. Nurhidayat

Universitas Tribuana Tunggadewi

Abstract

The strategic role of Small and Medium Enterprises (SMEs) in the development of

national economy, in the economic growth and employment, and in the distribution of

development outcomes, the SMEs resilient in the face of the economic crisis that shook

the global economy. Toughness SMEs supported the fact that in Indonesia, the source of

livelihood is highly dependent on the SME sector. But the benefits of SMEs as a

reinforcement of the national economy, as mentioned by Badan Pusat Statistik (2003)

that, its has some problems: lack of capital, difficulties in marketing, tight competition,

difficulties of raw materials, production techniques and lack of expertise, lack of

managerial skills, lack of knowledge of financial management, and unfavorable

business climate (licensing, rules/regulations). Lack of knowledge about the financial

factor, is a problem that has always faced by SMEs due to the lack of expertise of

managing the business, while the primary purpose of a business is profit in addition to

the business continuity. Nguyen’s research (2001), proves that understanding, where

the practice of financial management and financial characteristics of a business, having

an influence on the profitability of SMEs. Profit planning is one way to plan and control

the short-term profit, through the analysis of cost-volume-profit (CVP) and then

perform budgeting. While the long-term profit planning is a strategic planning.

This study sought to describe the implementation of short-term profit planning is

done SMEs, research and select the object that SMEs registered in the Department of

Cooperatives, one of which is the Association of SMEs "Amang Tiwi". The selection of

this object is to generalize the results of the research for the purpose of this research

can be achieved. The analysis used in this study is the use of a frequency distribution

analysis of the distribution of the questionnaire results. Description of the results of the

analysis indicate that, most of the SMEs have profit planning, but with the simple way,

so the end of the planning stage of profit is not an important concern by their.

Keywords: Profit Planning, Analysis Cost-Volume-Profit, Budget





PENGARUH PSYCHOLOGICAL CHARACTERISTICS DAN

ENTREPRENEURIAL COMPETENCIES TERHADAP

KESUKSESAN WIRAUSAHAWAN WANITA

Mei Ie

Nurhalimah

Universitas Tarumanagara

Abstract

Nowadays public awareness to do entrepreneur activity more increased. Many

women interested being women entrepreneur. A lot of factor affecting successful women

entrepreneur, among others are psychological characteristics and entrepreneurial

competencies.

This study was conducted to determine the influence of psychological

characteristics and entrepreneurial competencies to successful women entrepreneur.

Psychological characteristics were measured through the dimensions of need for

achievement, locus of control, propensity to take risk, tolerance of ambiguity, self

confident and innovativeness. Entrepreneurial competencies were measured through the

dimensions of personal initiative, communication skill and managerial skill. Successful

women entrepreneur were measured through the dimensions of growth companies,

personal wealth creation, profitability and sales.

The population is all women entrepreneurs in Indonesia. The sampling frame

for this research was limited to women entrepreneurs in Jakarta. The purposive

sampling methods used in this research. The methods of data collection conducted by

distributing questionnaires to 50 respondents. The techniques of data analysis using

multiple regression.

The findings of this research showed that psychological characteristics and

entrepreneurial competencies simultaneously affect to successful women entrepreneur.

While the psychological characteristics is partially affect to successful women

entrepreneur and entrepreneurial competencies also is partially affect to successful

women entrepreneur.

Keywords: psychological characteristics, entrepreneurial competencies, successful

women entrepreneur





SERVICE PERFORMANCEICT TRAIN NEW TECHNOLOGIES

TOWARDS ORGANIZATIONS: CASE STUDY ASINDO

INFORMATIKA

John Tampil Purba

STIE Pengembangan Bisnis dan Manajemen Jakarta

Abstract

The technology runs very fast to dominate most of all activities over the world and one

of the technoligies that dominate the life is information and communication

technologies(ICT). This technology isalready use in all aspects of life actitivities of

human beings. In the this twenty fisrt century the use of ICT has fundamentally

dominated working practices also procedures in business sectors, public sectors and

governments as well. In sustainingtheir organization services in the same time the

companies, organizations, and goverments accomodate that change. So they sent their

employees to training centers that provide ICT trainings, in order to be trained

according to needs of their organization.Asindo Informatika one of the ICT Training

provider in Jakarta has done the such trainings for their employees and staffs for a few

years. This paper analyzesService Performance quality of ICT Training with Microsoft

New Technologies by using SERVQUAL tool which hasmodified with the condition of

Asindo Informatika.The data collectedby using the distributing the questionaires and

compiled, then use for mutivariate and univariate analysis. The findingsof the research

show that are 8 of better than expected value and 18 under the expected value.

Key word: Service Performance, ICT Training, organizations.





PENGARUH PELATIHAN DAN PENGAWASAN TERHADAP

KESELAMATAN DAN KESEHATAN KERJA (K3) DAN PRESTASI

KARYAWAN PT TRUBA JAYA ENGINEERING

DI PANGKALAN KERINCI

Susi Hendriani

Mangapul Sitanggang

Universitas Riau

Abstract

Influence of Training and Supervising to Ocupational Safety and Health (K3) and Work

Performance of Employeer PT Truba Jaya Engineering in Pangkalan Kerinci. The

objective research is to analyze the Influence of Training and Supervising to

Ocupational Safety and Health (K3) and Work Performance. This research uses

survey, sampling method and questioners as the tools in collecting the main data. This

research is conducted in PT Truba Jaya Engineering, Pangkalan Kerinci To analyze

data uses descriptive analyzis and correlation analyzis. This research shows these

following results: there is significant correlation and positive between Training and

Supervising to Ocupational Safety and Health (K3) and Work Performance

Keywords: Training, Supervising, Ocupational Safety and Health (K3), Work

Performance





PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS DAN

GROWTH TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN

NONBANK LQ-45

Febrian Adi Darma

Waseso Segoro

Universitas Gunadarma

Abstract

This research was conducted on the non bank LQ45 listed on the Indonesia stock

exchange (BEI) in the period 2009-2012. The purpose of this research is to analyze the

effect of Debt to Equity Ratio (DER), Return on Assets (ROA), Current ratio (CR) and

Growth to the dividend policy/Divident Payout Ratio (DPR) partially and

simultaneously, knowing the magnitude of the test value of the R Determination and to

find out which variables are more influential to the dividend policy. The samples were

19 companies LQ45 registered in BEI. There are five variables used in this research

were Dividend Payout Ratio (DPR) as dependent variable and the company's financial

ratios such as as Debt to equity ratio (DER), Return on Assets (ROA), Current ratio

(CR) and Growth as independent variable.The results showed that Debt to equity ratio

(DER), Return on Assets (ROA), Current ratio (CR) and Growth significantly influenced

to the dividend policy of non-bank companies LQ45 in BEI indicated by the level of

significance under 5%. Partially variable ROA and DER had a significant influence

and the remaining variable CR and Growth has no effect against Dividend Payout

Ratio(DPR).

Keywords: Debt to Equity Ratio (DER), Return On Asset (ROA), Current Ratio (CR),

Growth dan Dividend Payout Ratio (DPR).





ANALISIS CLUSTER TIPE STRATEGI MANUFAKTUR DAN

PENGARUHNYA TERHADAP KINERJA PERUSAHAAN DI

TASIKMALAYA

Edy Suroso

Universitas Siliwangi Tasikmalaya

Abstract

To face the competitive and turbulance environment, a company needs an ownership of

manufacturing stategy as a part of whole corporation strategy. The accuracy of its

priority gives a significant contribution to reach the whole performance of a company.

The research method is a survey using the 75 leaders of companies at Tasikmalaya as

respondents.

The results showed that there are four types of clusters of manufacturing strategy,

namely: (1) Cost Strategies are 13 companies that prioritize cost-efficiency in various

manufacturing activities, (2) Quality Strategy; there are 26 companies, with emphasis

on improvement of product performance and reliability of the supplier, (3) Delivery

strategy; consists of 30 companies, which choose improve manufacturing strategy pre

and post- sales services as well as improve the reliability and speed in meeting the

needs of consumers, while (4) strategies flexibility; consists of 6 companies in carrying

out production activities follow the rapid changes in consumer desires.

Based on the results of the ANOVA analysis showed that each cluster type of

manufacturing strategy that is formed has a different type of strategy performance of

the company in which the type of delivery strategy has the highest corporate

performance as measured by ROA growth than the other three clusters.

Keywords: type of manufacturing strategy, corporate performance, medium and large

scale enterprises





ANALISIS PENGARUH BIAYA AGENSI, TAHAP DAUR HIDUP

PERUSAHAAN DAN REGULASI TERHADAP KEBIJAKAN

DEVIDEN PADA PERUSAHAAN YANG TERDAFTAR DI

JAKARTA ISLAMIC INDEX (JII)

Yoga Kinayung

Sutrisno

Universitas Islam Indonesia

Abstract

The purpose of this study is to investigate the influence of agency costs, life cycle, and

regulation of the devidend policy. The populations in this study were 72 companies that

enter into the Jakarta Islamic Index (JII) listed on the Indonesia Stock Exchange period

2008-2011. The sample is selected by purposive sampling method, ie sampling

technique using a certain consideration which is relevant to the selected sample

research purposes. The number of samples obtained were 23 companies listed on the

Indonesia Stock Exchange. Data analysis were performed by classic assumption test

and multiple regression analysis. The results of this study indicate that free cash flow,

dispertion of ownership, and life cycle do not take effect the devidend payout ratio. The

institutional of ownership is significantly negative and take effect on devidend payout

ratio. Regulation influenced positively and significantly to devidend payout ratio.

Keywords: free cash flow, dispertion of ownership, institutional of ownership, life cycle,

regulation.





PENGARUH KEBIJAKAN MANAJEMEN DAN PEMBIAYAAN

TERHADAP KINERJA BANK SYARIAH KAJIAN EMPIRIS PADA

BANK SYARIAH DI INDONESIA

Sutrisno

R. Agus Basuki

Universitas Islam Indonesia

Abstract

This study aimed to examine the effect of management policies and financing Decisions

on the performance of Islamic banks. Islamic bank performance measured by ROE,

ROA and NPM; financing policy is measured by murabaha financing and mudaraba

financing, and musharaka financing, while management policy is measured with

financing to deposit ratio (FDR), operating efficiency (BOPO), capital adequacy ratio

(CAR) and liquidity (reserve requirement). The tool of analysis used structural equation

model (SEM) that supported by AMOS 19.0 program.

From the analysis known factors that are significant indicators of financing is

murabaha financing and Musharaka financing, while FDR was not a significant

indicator as an indicator of management policies. The results showed a significant

effect on the management policy of financing policy, but has no effect on financial

performance. Financing policies have a significant effect on financial performance.

Keywords: Management policy, financing decisions, murabaha, musharaka, mudharaba





ANALISIS FAKTOR-FAKTOR PENENTU PROFITABILITAS

BANK BPD (STUDI KASUS PADA BANK BPD DI INDONESIA

TAHUN 2006 – 2011)

Agus Murdiyanto

Universitas Stikubank Semarang

Abstract

Economic growth in Indonesia is quite high during the period 2009-2013 at an average

of 5.9 % per year require banking institutions as the heart of the economy, the banks

have to grow strong and healthy in order to support the sustainability of development.

No exception has launched BPD Regional Champion (BRC) as the embodiment

eifisiensi towards growth. However, the improved performance of banks has not been

accompanied by a real contribution to national economic development because there

are parts of the banking assets of unproductive macro perspective in the form of excess

liquidity and monetary instruments are placed in state securities (SBN). On the other

hand banks are still considered wasteful in financing resulting in setting lending rates

to be expensive, in the end lead to lower economic competitiveness. Based on these

descriptions, the writer analyzed the determinants of profitability BPD in Indonesia.

The purpose of this study to analyze Effect of DPK, CAR, NPL, ROA and LDR on ROA.

from case studies on BPD in Indonesia in 2006-2011. The data used are secondary data

from Bank Indonesia. Observations were made for 72 months. Methods of data analysis

using SPSS by taking into account multiple regression, goodness of fit test, F test and t

test. Test results obtained regression coefficient -0.007 X1, X2 0.095, 0.715 X3, X4 and

X5 0.049 -0.048 all significant on ROA. Results Adjusted R Square of 0.54. means 54%

of the variation could be explained ROA five independent variables. Test results

obtained for 17 498 F calculated with significance 0.000, so it can be concluded that

the regression model feasible to predict the dependent variable ROA or collectively -

the same independent variables affect the dependent Variable ROA.

Keywords : ROA , DPK , CAR , NPL ROA and LDR .





ANALISIS PERBANDINGAN RISIKO SISTEMATIS DAN

ABNORMAL RETURN PADA PERISTIWA STOCK SPLIT

Suskim Riantani

Dirgabri Oktavia Hutagalung

Fakultas Bisnis dan Manajemen Universitas Widyatama Bandung

Gugun Sodik

STIE Tridharma, Bandung

Abstract

The high of stocks price are usually less attractive to investors. One of the ways to gain

demand is to engage in stock split. This action results in an increasing number of stocks

outstanding to increase, by this investors can make their investment portfolio

realignment. In this portfolio, investors will consider the level of risk and return of

stocks that make up the portfolio. The purpose of this research is to analyze the impact

of the stock split on systematic risk and abnormal returns before and after the event of

stock split. The purposive sampling method is used to obtain the sample and there are

33 companies listed in Indonesian Stock Exchange that can be analysis during the

research period 2007-2011. This research applied event study with descriptive and

statistical method. The investigation applied descriptive analytic method and statistical

analysis using the mean difference test (paired sample t test). The results showed that

the mean of systematic risk and abnormal returns of stocks increased after the stock split event.

The results of paired sample t test there were systematic risk and abnormal returns showed

not significant in the differences between before and after the stock split event.

Keywords: Systematic Risk, Abnormal Returns, Stock Split

Corresponding author: [email protected],

[email protected]




PERBANDINGAN KINERJA BANK UMUM SYARIAH DAN BANK

UMUM KONVENSIONAL DI INDONESIA

Bambang Agus Pramuka

Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Abstract

The aim of this study is to evaluate the comparative financial performance of Islamic

banks and conventional banks in Indonesia. To make an appropriate comparative study

on capital adequacy ratio (CAR), Non Performing Finance (NPF), Return on Assets

(ROA), Operational Cost Efficiency Ratio (BOPO) and Financing to Deposit Ratio

(FDR) of Islamic and conventional banks, those financial ratios are observed during

2009 to 2013. The sampled banks are selected on covenant sampling technique on the

basis of almost having equal weight of invested capital and number of existing

branches. To make substantially noteworthy results, descriptive statistics is used. The

results show that Islamic banks have high liquidity power and efficiency ratio over the

conventional banks. Moreover the Islamic banks have lower non performing finance

over conventional banks. On the other hand the conventional banks are better than

Islamic banks in their ability to generate profit as well as capital adequacy ratio.

Keywords: Islamic banks, conventional banks and financial performance





ANALISIS PRODUKSI, BIAYA DAN PENDAPATAN USAHATANI

PADI POLA SRI (SYSTEM OF RICE INTENSIFICATION)

(STUDI KASUS DI EMBAWANG DAN TANJUNG BULAN

KECAMATAN TANJUNG AGUNG KABUPATEN MUARA ENIM)

Enny Sri Martini

Universitas Terbuka dpk UPBJJ-UT Palembang

Abstract

Food security needs and face many challenges including population continues to grow,

diminishing farmland, residential purposes, industrial, agricultural employment less

attractive the younger generation, then one way to meet the challenges of the "pattern

of SRI paddy farming"

The study aims to determine production, costs, revenues, SRI pattern. The study was

conducted in Embawang, Cape Month districts Muara Enim Regency Tanjung Court

South Sumatra province, in June to July 2013.

Research methods with case studies. Determination of random samples plated

unbalanced (disproportionate stratified random sampling) with the pattern number 110

SR, 195 non-SRI pattern. Primary data through interviews, observation, with a list of

questions that have been prepared, and secondary data from the village secretary.

Production of research results SRI pattern 9160.17 kg grain/1.215, Non- SRI 5746.83

kg grain/1.23. Income SRI Rp.59.052.882,5, non- SRI Rp.17.939.861,67, while family

income patterns Rp.60.471.382 SRI,5, Non- SRI USD 19,175,438.67 , -

Test Results profits R/C, B/C, the NPV at the " discount factor " of 12% in a period of 4

months on the pattern of SRI , R/C, B/C 5.099 , NPV Rp . 47,289,079 , - , and Patterns

of Non SRI R/C,B/C 2.084 , NPV Rp.14.227.085,-, meaning both farming profitable .

SRI enhancement pattern suggested counseling, support Muara Enim regency

government policies promoting the expansion of SRI patterns through research and

extension

Keywords: Production, Cost, Revenue, SRI (System of Rice Intensification)





PENGARUH PENGHIMPUNAN DANA PIHAK KETIGA DAN

NON PERFORMING FINANCING TERHADAP PENYALURAN

DANA PERBANKAN SYARIAH DI INDONESIA

Hadiah Fitriyah

Septi Virlinawati

Fakultas Ekonomi Universitas Muhammadiyah Sidoarjo

Abstract

This research was conducted in order to determine the influence of third party funds

and non-performing financing on distribution funds of Islamic banking in

Indonesia. The research using survey approach, the kind of research are quantitative

inferensial and descriptive explanatory. Using purposive sampling method, from a

population of thirty-four banks consist of eleven Islamic banks and twenty-three Sharia

Business Units registered in Bank Indonesia. Taken twelve banks that have met the

sampling criteria, which provides financial reports from 2007 to 2010 on a regular

basis. Hypothesis testing is done by multiple linear regression. The results for the test

showed hypothesis terminated coefficient value (R²) by 96%, by using the confidential

interval of 95%. Simultaneous third party funds and non-performing financing has a

significant influence on the distribution of funds Islamic banking in Indonesia.

Partially non-performing financing which does not have significant influence on

distribution funds of Islamic banking in Indonesia.

Keywords: Distribution of Funds, Third Party Funds, Non Performing Financing Corresponding author: [email protected]




ASPEK BIAS DALAM PENGAMBILAN KEPUTUSAN

PEMBELIAN PRODUK ASURANSI JIWA

(STUDI PADA PEGAWAI AKADEMIK UKSW)

Alvi Novia

Maria Rio Rita


Abstract

This research aims to obtain the empirical evidence that regarding the bias aspect in

making decision to purchase the life insurance product. Formulation of the problem in

this research is finding the bias aspect that dominates the psychological academic

employees of SWCU in making decision to purchase the life insurance product. This

research uses four categories of bias aspects, i.e. aspects of excessive optimism,

overconfidence, confirmafion bias, and the illusion of control. The sample consists of

fourty three academic staff of SWCU who has had experience or never bought the life

insurance product. The sampling method used in the research was nonprobability

sampling with purpose sampling. Methods of data analysis used in the study were the

descriptive statistic. The findings in the research show that aspects of the excessive

optimism bias that dominated is owned by the employees of SWCU when will take the

decision to buy life insurance product. It is followed by the illusion of control in the

second place and overconfidence in the third place. Last but not least, the confirmation

bias.

Keywords: Life Insurance, Overconfidence, Confirmation Bias, Excessive Optimism,

Illusion of Control





PENGARUH PERSEPSI KEADILAN PADA HUBUNGAN ANTARA

AGEN-DISTRIBUTOR PULSA TELEKOMUNIKASI TERHADAP

KINERJA AGEN

Badri Munir Sukoco

Denny Febrianto

Surya Himawan


Abstract

Penelitian selama ini menunjukkan nilai penting dari keberadaan persepsi keadilan

(prosedural, distributif, dan interaksional) , terutama dalam hubungan antara buyer dan

supplier. Namun penelitian selama ini hanya memfokuskan pada pengaruh langsung dan

interaksi dari ketiga keadilan tersebut, sedangkan penelitian yang menguji ketiganya

secara simultan hingga saat ini relatif jarang. Menggunakan konteks hubungan antara

distributor pulsa dengan outlet, peneliti menguji hal tersbeut. Dengan mendistribusikan

kusioner kepada 161 outlet, hasil analisis menunjukkan bahwa masing-masing keadilan

berpengaruh positif dan signifikan terhadap kinerja outlet. Namun ketika diuji secara

simultan, keadilan procedural menjadi satu-satunya yang berpengaruh terhadap kinerja

keuangan. Adapun kinerja pemasaran hanya dipengaruhi secara signifikan oleh keadilan

interaksional. Implikasi manajerial dan akademis lebih lanjut didiskusikan dalam

penelitian ini.

Keywords: keadilan organisasional, prosedural, distributif, interaksional, kinerja,

distributor-outlet





PERSEPSI KONSUMEN TERHADAP PRODUK PRIVATE LABEL

INDOMARET (STUDI PADA INDOMARET DI SALATIGA)

Bahaduri Wibisono

Eristia Lidia Paramita


Abstract

Indonesian retail business has been growing with the increase in the number of retailers

that exist. The presences of these retailers create more private label products in

Indonesia. Private label is one of retailer’s strategies to build loyalty with consumers.

The objective of this study is to find out consumers perception about Indomaret’s

private label products than similar product from national brand.

The study involved 11 respondents from the consumer of Indomaret Salatiga. The data

obtained by in-depth interview and analyzed using content and thematic analysis.

The study showed that while confront with two similar products, consumers prefer

national brand products than Indomaret’s private label products. The study also shows

consumers perception of Indomaret private label products and national brand products.

Perceived quality, price, packaging, and functional value are used as a factor

influencing consumers purchasing decisions. Consumer perception of private label

products Indomaret can be used to develop a brand identity Indomaret’s private label

products.

Keywords : Retail, Private label, Perception





PENGARUH KEPERCAYAAN KONSUMEN TERHADAP TOKO

ONLINE PADA PEMBELIAN IMPULSIF

(STUDI KASUS PADA TOKO ONLINE NAGISA ZAPPELIN DI

JEJARING SOSIAL FACEBOOK)

Yuni Tri Puspita Sari

Agus Suroso


Abstract

The purpose of this research is to invegate relationship between online store beliefs

(merchandise attractiveness, ease of use, enjoyment, website style), store’s site

browsing, and hedonic motives to consumer impulse buying behavior.In this context, a

model was proposed and tested on a sample of cstomers who made an impulse purchase

at Nagisa Zappelin.The model was tested using survey data from 120 customers of

Nagisa Zappelin online store. The result showed insignificant effects of merchandise

attractiveness, ease of use, enjoyment, website style, mediated by consumers’ emotions.

Keywords: online stores beliefs, impulse buying, cognitive emotion theory.





STRATEGI ATRIBUT PRODUK DALAM PENATAAN PASAR

MODERN DAN PERLINDUNGAN PASAR TRADISIONAL

Suliyanto


Abstract

The background of this research is the growth of the modern market is very rapid but

was followed by a decline of the traditional market. This study aims to formulate

policies in modern market regulation and protection of the traditional market. Data

analysis is done by using the SWOT analysis and qualitative descriptive analysis. Data

collection was done with the interview and Focus Group Discussion (FGD). Based on

the analysis need the regulation of product attributes in the District Regulations.

Product attributes to be set are: Access MSME products in modern markets, the service

of modern markets, the involvement of local labor in modern markets, location of

modern markets, the distance between markets, availability of parking facilities, the

pricing strategy on the modern markets, and promotion strategies on the modern

market.

Keywords: atribut produk





PENGARUH IMPLEMENTASI CORPORATE SOCIAL

RESPONSIBILITY (CSR) TERHADAP CITRA PERUSAHAAN

(STUDI PADA PT SEMEN INDONESIA (PERSERO) TBK)

Laili Nurul Qomariah

Fariyana Kusumawati

Yuni Rimawati

Universitas Trunojoyo Madura

Abstract

Corporate Sosial Resposibility (CSR) will affect the company's image and in long time

will accumulate into a company's reputation. The purpose of this research is measuring

factors existing implementation CSR done by PT. Semen Indonesia (Persero) Tbk that

effect on company image for the internal and external company (of societies that

suffered the direct effect of the existence of the company). The independent variable in

this study is the CSR programs have done PT. Semen Indonesia (Persero) Tbk.

Keywords: Corporate Sosial Resposibility





KEADILAN PELAYANAN YANG DIRASAKAN (SERVICE

FAIRNESS PERCEPTION)

PARA PELANGGAN RUMAH MAKAN PADANG SEDERHANA

DI DKI JAKARTA PADA EMOSI DAN NIAT BERPERILAKUNYA

Shine Pintor Siolemba Patiro

Kresno Hendarto

Hety Budiyanti

Mahasiswa S3 FEB UGM

Abstract

This study aims to investigate interrelationships among perceived service fairness,

emotions and behavioral intentions in a restaurant context. Methods of this study

consisted of two phases, namely: qualitative and quantitative. Data were collected from

3 Padang Sederhana restaurants in the city of Jakarta with a total of 600 respondents.

Data were analyzed using structural equation modeling (SEM) with the help of Amos

21. This study shows different roles for each fairness perception in relation to emotions

and behavioral intentions based on the Mehrabian-Russell model. Procedural fairness

does not influence the formation of positive emotions customers. The data collected in

this study only in the limited context of the restaurant industry, therefore, generalizing

the results to other segments of the other industry may not work. The results of this

study can serve as guidelines for the management of other restaurant industry in

developing effective strategies and efficient forensuring fairness and service perceived

impact on both customer retention and financial gains.

Keywords: Service Fairness, Qualitative Method, Quantitative Method





SUKSES FAKTOR DALAM ADOPSI E-BANKING

Edy Purwo Saputro


Abstract

E-banking adoption is an important issue related to banks' commitment to provide

satisfaction to their customers. The purpose of this research is to examine the factors

that support the successful adoption of e-banking. The benefits of this research are both

practical and theoretical. The results of the analysis showed that the perception of risk,

belief and trust is an important factor in the adoption of e-banking. The weakness of this

research provides opportunities for further research.

Keywords: e-banking, belief, trust





E-COMMERCE : PENDEKATAN KONSEPTUL DAN EMPIRIS

Mabruroh

Edy Purwo Saputro


Abstract

The paradigm changes in consumer behavior in the global era cannot be separated

from the role of cyber world with its internet. Therefore, the e - commerce becomes a

market phenomenon in cyber world that makes online real-time transactions possible

and the transactions can be done by everyone, anywhere and anytime. However, the

adoption of e-commerce needs to consider various aspects, making e–commerce a very

interesting subject to study .The purpose of this paper is to give an understanding of e-

commerce, both from the conceptual and practical implications, referring to review

results of empirical research. The literary review of this paper confirms that e-

commerce research is related to various factors and analyzed by various approaches.

The lack of description in this paper provides opportunities for further review and

empirical test using analysis in accordance with observed settings.

Keywords : e-commerce, transactions, market





PENGARUH COUNTRY OF ORIGIN IMAGE, PRODUCT

KNOWLEDGE, DAN INVOLVEMENT TERHADAP PURCHASE

INTENTION

Christina Esti Susanti

Unika Widya Mandala Surabaya

Abstract

In particular, there are two purposes of this study. First, investigate the influence of the

country of origin of brand and consumer knowledge of the product will be consumer

involvement in the purchase decision process. Second, investigating the role of mediator

in the process of consumer involvement in the purchase decision influences the image of

the country of origin and product knowledge on consumer purchase intention.

The sample of this study are those who live in East Java, have not had a Toyota brand

cars , but have the intention to buy a car brand Toyota .

The research proves that the country of origin image and product knowledge a

significant effect on purchase intention through involvement in the Toyota brand cars in

East Java.

Future studies, it is advisable to explore other variables that affect the purchase

intention variables other than the image of the country of origin and product knowledge

and involvement. The businesses must join hands with the government in building the

image of the country as economic actors in the global market.

Keywords: Country of Origin, Product Knowledge, Involvement, Intention to Buy





MODEL PERILAKU KONSUMEN DALAM MEMILIH JASA

ANGKUTAN UMUM DI KOTA PADANG

Ika Yuanita

Nurhayati

Politeknik Negeri Padang

Abstract

Public transportation as part of a land transport system, especially in urban areas, is

one of the primary needs of the city and can not be separated. The purpose of this study

was to determine the effect of tariff public transport, public income, consumer tastes,

consumer expectations, and the community reference group on consumer behavior in

choosing services public transportation in Padang with Lubuk Buaya-Pasar Raya

trajectory. Then, this study also wants to provide recommendations of policy

implications in improving the public transportation services in PadangMunipacility.

This study will be conducted for one year with the object of research is users

(consumers) of public transport services.This study was designed through a descriptive-

explorative approach by testing the models are stochastic consumer behavior in

choosing public transport services. Sampling techniques using the method of non-

probability sampling with accidential sampling techniques with a level of confidence

95% that a random sample of size is 97 respondents will provide estimates of the

difference is less than 0.05μ.Analysis and modeling research based on the study of this

research are multiple resgression analysis based on Cobb-Douglass Function. The

results of this study indicate that the public transport rates and consumer income have a

significant influence on consumer behavior in choosing public transport services in

particular Lubuk Buaya-Pasar Raya trajectory. While the factor of consumer tastes,

consumer expectations, and the reference group did not significantly affect consumer

behavior in choosing the services of public transportation in Padang Munipacility.

Keywords : Public Transportation Management, Consumer Behaviour, Cobb-Douglass.

Corresponding author: sutr [email protected]




ANALISA KEPUASAN MAHASISWA TERHADAP WEBSITE

UNIVERSITAS XYZ HUBUNGANNYA DENGAN LOYALITAS

MAHASISWA

Sri Nawangsari

Lydia Iskandar

Eri Prasetyo Wibowo

Universitas Gunadarma Jakarta

Abstract

Websites in the field of education, there will be competition for students, therefore

providing a good service in the information technology is an attempt to give satisfaction

to the users such as students of the university. Improved services and student

satisfaction is a matter that will be value-added the websites of XYZ University

compared to the other website of universities. If the student is satisfied with the

university's website, it will increase the loyalty or fidelity students to a XYZ university.

To determine the extent of XYZ University website can be accepted by users

it is necessary to the holding of an assessment to measure the website available it can

be well received by users. The measurements serve to improve the quality of services to

students. WebQual is a measurement to measure the quality of a website based research

instruments that can be categorized into three variables. There are usability,

information quality, and interaction services. All of which is a measurement of

consumer satisfaction or user of the quality of the website.

Keywords: Webqual, Loyalty, Satisfaction, University, Services





PELATIHAN PENGEMBANGAN BLOG E-COMMERCE BAGI

PENGRAJIN UKIRAN DI KOTA PALEMBANG

Dedi Rianto Rahadi

Zanial

Universitas Bina Darma

Abstract

Most craftsmen carving yet many know the basic concept of blogging as a support in

media sales through e-commerce. This activity aims to provide basic knowledge about

blogging to make good instructional materials to the trainees with the end result that

trainees can make blogging as a medium of marketing materials on their own at home ,

using available software. To improve the knowledge of this blogging material given to

the participants the basic knowledge and skills about; 1 ) The introduction of

computers, 2 ) Introduction to the Internet, 3 ) Blog creation, 4 ) Marketing using blogs.

The method used is the method of lecture, practice, question and answer, discussion and

exercises. Based on the results of the evaluation conducted in general it turns out there

is an increase in knowledge of trainees blogging. Also expected from this activity,

participants can inform the knowledge that has been gained to other entrepreneurs.

Keywords : e-commerce, media marketing, blogging





EFEKTIVITAS ELEMEN KUNCI MANAJEMEN MEREK DALAM

MEMBENTUK LOYALITAS KONSUMEN

Catur Sugiarto

Mahastuti Agoeng

Universitas Sebelas Maret

Abstract

Kekuatan bersaing perusahaan di era perdagangan global saat ini sangat ditentukan

oleh kemampuan perusaahaan dalam mengelola merek mereka.Penerapan strategi

manajemen merek yang efektif terbukti memiliki dampak pada terbentuknya keunggulan

kompetitif melalui wujud komitmen dan kesetiaan konsumen pada merek

perusahaan.Kompetisi bisnis global yang semakin masif memaksa perusahaan berskala

internasional membuat berbagai terobosan untuk dapat menjalin hubungan baik

dengan pelanggan yang bersifat jangka panjang dan menguntungkan.Desain penelitian

yang digunakan adalah studi deskriptif dengan metode penelitian kausal yaitu metode

dengan menekankan pada hubungan kausal. Penelitian diawali dengan studi statistik

deskriptif termasuk melakukan observasi pada aspek demografi responden.Selanjutnya

dilakukan pengujian terhadap skala dan faktorisasi dengan menggunakan pendekatan

analisis faktor eksploratori (EFA).Setelah diuji menggunakan EFA, analisis faktor

konfirmatori dilakukan untuk mengkonfirmasi semua konstruk valid.Pada studi utama,

kami menggunakan pendekatan persamaan model struktural (SEM) untuk menguji

hubungan kausal antar konstruk serta untuk pengujian hipotesis.Hasil penelitian

membuktikan bahwa empat elemen kunci manajemen merek memiliki pengaruh yang

besar terhadap pembentukan komitmen dan loyalitas merek. Empat elemen kunci

tersebut antara lain inovasi merek, merek yang berorientasi pada konsumen, relevansi

diri konsumen pada merek dan juga tanggung jawab sosial merek.

Keyword: brand commitment, brand loyalty, brand innovativeness, brand customer

orientation, brand self-relevance, brand social responsibility





BRAND FAMILIARITY, IMAGE CONGRUENCE, DAN RESPON

KONSUMEN PADA SOCIAL MEDIA ADVERTISING

Sony Kusumasondjaja Universitas Airlangga

Abstract

This study examines the impact of brand familiarity and endorsers’ congruence with product

being advertised on consumer responses to social media advertising. The 360 student

participants involved in this study were exposed to one of four samples of advertising in Twitter.

The four advertising messages were (1) product with a familiar brand endorsed by a celebrity

whose high image congruence with the product, (2) product with a familiar brand endorsed by

a celebrity whose low image congruence with the product, (3) product with an unfamiliar brand

endorsed by a celebrity whose high image congruence with the product, and (4) a product with

an unfamiliar brand endorsed by a celebrity whose low image congruence with the product.

Consumer trust, attitude toward the product,and purchase intention were measured. Structural

equation modelling, T-test and ANOVAwere employed to test the hypotheses. Findings suggest

that the product with a familiar brand endorsed by celebrity with high image congruence leads

to greater consumer trust, more favorable attitude,and greater purchase intention than any

other familiarity-congruence combinations. Interestingly, for unfamiliar brand, there is no

significant difference between high and low endorsers’ congruence.

Keywords: iklan, social media marketing, image congruence, brand familiarity





SERVICE QUALITY OF LIBRARY TOWARD

AN INTERNATIONAL COLLEGE QUALITY

Rorim Panday

Pakuan University Bogor Indonesia

Abstract

Library has a very important role in the learning process, both for primary, secondary

and higher education level. So the main function of the library is to serve students and

educators or users of outside education in finding a reference to a sub-field of science

or science they are studying. For that, a library that can serve, have references required

by the user, can read books and learn in library room. The comfort room and amenities

will be a good service value. Library staff who serve also reinforce a good service

system. E-library services connected with a variety of e-library of agencies in the

country and a broad will be an added value to the quality of library services. This study

aims to determine how the quality of service of a library. Data taken using a

questionnaire developed from the SERVQUAL, where the number of respondents as

many as 125 people. Analysis of the data by using the pair t-test and factor analysis.

From the analysis, showed Tangible components of quality of service already exceeded

expectations, while for components Reliability, Responsiveness, Assurance and

Empathy, the service quality value is still below the expected value.

Keywords: service quality,expected value, perceived value, SERVQUAL





PENGARUH SPORT CELEBRITY ENDORSER DAN BRAND

EQUITY PADA KEPUTUSAN PEMBELIAN PRODUK

Hetty Karunia Tunjungsari

James

Fakultas Ekonomi - Universitas Tarumanagara - Jakarta

Abstract

This study was conducted to investigate the influence of celebrity endorser (credibility

and attractiveness) and brand equity (brand awareness, brand association, perceived

quality, and brand loyalty) on consumer’s purchase decision. The survey was conducted

on 100 students in Jakarta by using convenience sampling, those who consume a

certain brand of isotonic drink while performing sports activities. By using multiple

regression analysis, all hypotheses proposed in this study were statistically proven.

Therefore, we can conclude that there are significant influences of celebrity endorser

and brand equity on consumer’s purchasing decision. The results of this study

contribute to the enrichment of celebrity endorsement and brand equity concept in

marketing, particularly in Indonesian consumers. Practically, this study can also give

suggestion to marketers who want to use celebrity endorser to deliver their message ad

more appropriate for the targeted audiences.

Keywords: celebrity endorser, brand equity, purchase decision






NIAT BISNIS ONLINE: PENDEKATAN TECHNOLOGY

ACCEPTANCE MODEL & THEORY OF REASONED ACTION

Haryanto

Heru Purnomo

Yeni Fajariyanti

Jurusan Manjemen Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret

Abstract

This research performed to determine the influence among perceived easy of use,

perceived usefulness, attitude, subjective norm on re-intention to adopt online business.

Respondents of this study were students of high school and university in Central Java

and Yogyakarta-Indonesia. GeSCA was implemented to analysis data since it is claimed

more powerful than others multivariate analysis. The results showed that all variables

of antecedent of Technology Acceptance Model (TAM), namely perceived easy to use,

perceived usefulness, and attitude effect to re-intention. However, another antecedent

variable-subjective norm- of Theory Reasoned Action (TRA) does not influence re-

intention.

Keywords: TAM, TRA, online business, attitude, intention





PENGARUH HARGA, CITRA MEREK DAN KUALITAS PRODUK

TERHADAP INTENSI KEPUTUSAN PEMBELIAN BATIK

PRINTING DI PASAR BLOK A TANAH ABANG

(Studi Kasus Batik Printing Kencana Ungu )

Hendi Nurcahyo

Dihin Septyanto

Fakultas Ekonomi Universitas Esa Unggul Jakarta

Abstract

Intension of a product purchase decision is influenced by many factors, such as:

product quality, price level, the ease of getting the product, brand image and product

competitiveness against other similar products on the whole. This research aims to

determine the effects of pricing, brand image and product quality have a significant and

positive impact on intentions of purchasing decision Batik printing Kencana Ungu at

Pasar Blok A Tanah Abang Jakarta. Intention in the decision to buy a product shows an

assessment of the product which is reflected in the price.

Samples were 110 respondents takes by purposive sampling technique. Data

analyzing method is by using multiple linear regression. The analytical using SPSS 16.0

the study condicted, reliability test, validity test, classic at assumption test

As the result of this research, it is proved that the pricing, brand image and

product quality have a significant influence on intentions of purchasing decision Batik

printing Kencana Ungu at Pasar Blok A Tanah Abang. The results showed that the

quality of the product is the most dominant variable in the consumer purchase decision

intention and should get a major concern for the company to remain competitive with

other companies similar products, especially products from China

Keywords: Intentions of purchasing decision, Price, Brand Image, Product Quality





DETERMINASI POSITIONING WISATA KULINER

DI KOTA BENGKULU

Dhian Tyas Untari

Ari Fiyanto

Universitas Indraprasta PGRI, Jakarta

Abstract

Bengkulu city is the capital of the province of Bengkulu, a province in Sumatra and is

one of the areas with the potential to be developed into a tourist area. One supporter is

culinary tourism activities. Culinary is a reflection of the socio-cultural circumstances

and human interactions with the environment. Aims of this study is to determine the

perceptual map of Bengkulu City as a tourist destination among its competitors, and

learn marketing strategies that should be taken by goverment of in accordance with its

position in the perceptual map. Population in this study are dometic tourists who

visiting in Bengkulu City and who have visited or minimum knew the seven tourist

destinations of competitors, namely Padang, Medan, Lampung, Aceh, Jambi, Riau dan

Palembang. This study used a sample of 30 foreign tourists as a respondent. Method of

sampling done by purposive sampling method. The research data is the primary data

obtained from questionnaires to the deployment of foreign tourists. Analytical

techniques used are the Multi Dimensional Scaling (MDS) The results showed that: (1)

Bengkulu City as a tourist destination is perceived similar to Palembang and different

compared with Jambi. (2) Preference tourists saw that the advantages of Bengkulu City

as a tourist destination is the food and beverage attributes, the attributes of living

expenses, and arts and culture attributes. The marketing strategy that should be

applied to goverment of Bengkulu City for improving Bengkulu City as a tourist

destinations is to use promotion channel effectively. It cause the effective promotion can

increase demand of tourism.

Keywords: Positioning, Tourist, Destinations, MDS





PENGARUH CORPORATE IMAGE PADA CUSTOMER

SATISFACTION YANG DIMEDIASI OLEH SERVICESCAPE DAN

EMPLOYEES

Ira Hidayati

Siti Khoiriyah

Fakultas Ekonomi Universitas Sebelas Maret

Abstract

The purpose of this study examined the role of servicescape (physic environment) and

employees (employees’ service) in mediating the influence of corporate image to

customer satisfaction. This research used questionnaires to collect the data. Sample of

this study was 195 people who ever do a one of Skin Care Yogyakarta. Convenience

technique was method choosen to make easier in getting the sample. Validity and

reliability test was done to make ascertain the quality of data. SEM AMOS was applied

to test the hypotheses have been formulated. The result supported the five hypothesis

empirically, corporate image significant influence to the customer satisfaction,

corporate image significant influence to employees, employees significant influence to

customer satisfaction, corporate image significant influence to servicescape,

servicescape significant influence to customer satisfaction. In this study, the limitation

and implication of the study were also elaborated. It was for giving the guideline in

practical aspect, theoretic, and future study.

Keywords: corporate image, employees, servicescape, customer satisfaction





PENGARUH KUALITAS PELAYANAN SHOPKEEPER

TERHADAP KEPUASAN PENGUNJUNG DISTRO BABY

BANDUNG

Ferien Marshela

Pipin Sukandi

Fakultas Bisnis dan Manajemen Universitas Widyatama

Abstract

In this study the authors take the title "The Effect of Service Quality Satisfaction Level

Of Baby Bones Distro Bandung". The purpose of the research by the author was to

determine the response of consumers over the quality of service that has been done by

the distros Baby Bones and how the quality of service response distributions Baby

Bones the eyes of consumers, as well as determine the influence of the quality of service

to visitor satisfaction conducted by distributions outlet of Baby Bones.

Quality of service is an aspect of the company that must be considered to determine how

much satisfaction on the quality of visitors that have been provided by the company.

Many things can be done in the company in maintaining quality of service, for example

the company gives a sense of security and comfort to visitors when they visit his place of

business, this can lead to satisfaction in the end.

This research was conducted in Bandung distributions outlet of Baby Bones. The

purpose of this study was to analyze the effect caused by the variable quality of service

to visitor satisfaction distributions outlet of Baby Bones Bandung. To achieve these

objectives, the research conducted using a sample of 100 respondents. The sampling

method conducted accidental sampling, where samples were made respondents in this

study is the distribution outlet of Baby Bones visitors who met by chance at the time of

this study. To measure and analyze the relationship between the two variables over the

method used in this research is descriptive and well done Validity and Reliability Test,

Spearman Rank Correlation Coefficient, Coefficient of Determination, and hypothesis

testing.

From the results of research that consumer responses to service quality on distributions

outler of Baby Bones is good, which is indicated by the aggregate value of 4.05, which

means either because they are in the interval 3.40 to 4.19. Responder can be said about

the visitors satisfaction both in the amount of 4.03 since being on the 3.40 to 4.19

interval relationship of service quality and satisfaction of visitors value of 0.799 was

obtained which included a strong category. The magnitude of the effect of service

quality on visitor satisfaction by 63.84%. This means that the quality of care affect

visitor satisfaction by 63.84%. The results of hypothesis test results obtained > =

13.145> 1.660. So rejected and accepted, this shows a positive effect on service quality

visitor satisfaction. This means that there is a "positive influence between Service

Quality Satisfaction Level Of Shopkeeper Distro Bandung Baby Bones.". Acceptable

Keywords: quality service, customer satisfaction





INTENSI VARIETY SEEKING KONSUMEN INDONESIA

MENJELANG ERA PERDAGANGAN BEBAS ASEAN 2015:

SEBUAH TELAAH LITERATUR SISTEMATIS

Alexander Joseph Ibnu Wibowo

Pengajar di Program Studi S1 Marketing, Prasetiya Mulya Business School

Abstract

By 2015, the ASEAN free trade will be enacted in the Southeast Asia region. The

competition between national and foreign products will be getting tighter. This paper

intends to analyze the variety seeking (VS) intention of the Indonesian consumers

(customers). Specifically, this study examines the causes and impacts of VS intention

through a systematic literature review. Various international journal articles were

examined to develop a conceptual framework model of VS intention for Indonesian

consumers. Particularly, this study examines four antecedents of VS intention VS of

Indonesian consumers such as perceived quality of national products, national product

value, satiation with the national products, and Indonesian consumers satisfaction.

Similarly, we have identified a number of impacts that might arise from the VS intention

of Indonesian consumers. However, we will specifically examine the role of the

Indonesian consumer loyalty towards national products. Valuable finding of this study

is a VS intention model of Indonesian consumers through a systematic literature review.

It is hoped that this study can be followed up with a variety of quantitative studies using

empirical data to ensure the accuracy of this theoretical model, particularly in the

context of competition between national and foreign products in the ASEAN free trade

era.

Keywords: Variety Seeking, Marketing, ASEAN Free Trade, Indonesia





PANGSA PASAR DAN RESIKO PERPINDAHAN NASABAH

BANK KONVENSIONAL DAN BANK SYARIAH

PADA SEGMEN MASYARAKAT GURU

Any Meilani

Deddy A. Suhardi

Universitas Terbuka

Abstract

The system of Islamic banks differ from conventional bank system so that factors that

influence the development and level of public appreciation is also different. This study

was conducted to determine current empirical state relating to the dynamics of behavior

change process of customers into the two types of banks in one market segment. The

population in this study were primary school teachers and secondary school teachers in

the city of Depok. The respondents’ selection is done through the selection of school

sample units to represent teachers at schools’ level and type. Data were collected

through questionnaires. The data were analyzed quantitatively using Markov process

analysis and odds ratio. Market share for teachers in conventional bank is 61 % and

market share in Islamic banks is 39%. Changes in market share will depend on

customer transfer process from conventional banks to Islamic banks or vice versa. The

ratio of switched-customers to loyal-customers show customer migration risk,

respectively 0.29 for conventional banks and 0.19% for Islamic banks. Risk transfer for

teachers’ customer is 1.5 times higher for Islamic banks compared to conventional

banks.

Keywords: Islamic bank, conventional bank, market share, teacher





HUBUNGAN KEPEMIMPINAN, KETERIKATAN KARYAWAN,

DAN PERILAKU KEWARGAAN ORGANISASIONAL

D. Wahyu Ariani


Abstract

Our research focuses on the impact of supportive leadership and employee engagement

on the organizational citizenship behavior (OCB). The research study setting with the

individual unit of analysis. A survey was conducted by using questionnaires from

previous research. The questionnaires were sent to 300 employees in service

organizations in Yogyakarta, Indonesia, 252 completed surveys data were returned

anonymously in sealed envelopes. Validity and reliability tests were used to test the

questionnaires contents. The structural equation modeling (SEM) was used to test the

relationship among variables. The result proved that supportive leadership and

employee engagement have direct positive relationship with OCB and employee

engagement mediated the relationship between supportive leadership and OCB. A

thorough discussion on the relationship among the variables as well as on self-rating is

presented in this paper.

Keywords: supportive leadership, employee engagement, organizational citizenship

behavior





PENGARUH FAKTOR KOMITMEN MANAJEMEN PUNCAK,

FAKTOR SOSIAL DAN FAKTOR INDIVIDUAL TERHADAP

COGNITIVE ABSORPTION DALAM KEPERCAYAAN-

KEPERCAYAAN MENGGUNAKAN E-LEARNING

Supardi

Didi Achjari

Akademi Akuntansi YKPN Yogyakarta

Abstract

The aims of this study is to investigate cognitive absorption within individual beliefs

about the technology of e-learning use. Cognitive absorption, theorized as being

exhibited through the five dimensions of temporal dissociation, focused immersion,

heightened enjoyment, control, and curiosity, is posited to be a proximal antecedent of

two important beliefs about technology use: perceived usefulness and perceived ease of

use. A model, based on Bandura's Social Cognitive Theory, was developed to test

number of variables as the antecedents of cognitive absorption, which include the

influence of top management commitment factor, social factor and individual.

A sample of 107 respondents participated in the research. In informing the results, the

study utilized the partial least square (PLS) model with the support for SmartPLS 2.0

software. Our findings suggest that beliefs about e-learning usage can be influenced by

cognitive absorption. Significant relationships were found between social factor and

cognitive absorption, and between playfulness and cognitive absorption. Theoretical

and practical implications are offered.

Keywords: Cognitive Absorption, beliefs, e-learning, social cognitive theory, perceived

usefulness perceived ease of use and playfulness.





EKSISTENSI INTELLECTUAL CAPITAL, TINJAUAN THE HUMAN

CAPITAL THEORY DAN THE INTANGIBLE PERSPECTIVE

Sigit Hermawan

Universitas Muhammadiyah Sidoarjo

Abstract

This study is aimed to analyze the existence of Intellectual Capital (IC) reviewed from

the Human Capital Theory and the Intangible Perspective. This is a interpretive

accounting research. The data collection was conducted by Focus Group Discussion

(FGD), in depth interview, and documentation. The data validity was tested using

credibility, transferability, dependability, and confirmability test. The data analysis was

conducted during the process of data collection, following some steps including data

collection, data reduction, data display, and conclusion. The result of this study show

that the existence of the IC reviewed from the theory of human capital related to

investing in the training and the development of knowledge, skiil and attitude, including

investment based on mapping employees. For IC existence from reviewed of the

intangible perspective with regard to the identification of key components of HC, SC,

RC, non financial activities, the flow of knowledge, and resources to transform

operations, improve performance and competitive advantage.

Keywords: Intellectual Capital, Intangible Assets, Human Capital Theory, Management

Accounting, Interpretive Accounting Research.





KARAKTERISTIK INDIVIDU DAN KECERDASAN EMOSIONAL

PEMIMPIN PENGARUHNYA TERHADAP KOMITMEN

ORGANISASI DAN OCB PADA KARYAWAN

PTPN XII KEBUN MUMBUL

Kristian SW Nugraha

Acep Edison


Abstract

This study aims to determine the effect of individual characteristics, leader emotional

intelligence on organizational commitment, individual characteristics, leader emotional

intelligence on OCB, the influence of individual characteristics, leader emotional

intelligence, organizational commitment on OCB and organizational commitment on

OCB know. Analysis tools using path analysis, the results showed that the

characteristics of the individual, emotional intelligence leaders have an influence on

organizational commitment. Individual characteristics, emotional intelligence leaders

have an influence on OCB. Individual characteristics, leader emotional intelligence,

organizational commitment and OCB have an influence on organizational commitment

has an influence on OCB.

Keywords: individual characteristics, leader emotional intelligence, organizational

commitment, OCB

Corresponding author: [email protected];

[email protected]




PENGARUH KOMITMEN OGANISASI DAN KEPEMIMPINAN

TRANSFORMASIONAL TERHADAP OCB PADA

KARYAWAN UNIVERSITAS TERBUKA

Nenah Sunarsih

Deni Surapto

Universitas Terbuka

Abstract

Human resources issues that arise at the Open University is the employees with all the

limitations to role of the profession, such as inadequate competence of employees, how

to increase employee motivation to perform Organizational Citizenship Behavior

(OCB), low work ethic and commitment to the organisation. Meanwhile, in the

achievement of organisational goals, UT requires employees who not only have in-role

behavior but also extra-role behavior. In addition, UT need to require a leaders who

can influence employees to work together in implementing the organisation's

operations. The purpose of this study was to analyze the influence of organizational

commitment and transformational leadership on organizational citizenship behavior

(OCB) at the Open University employees. The method used was a survey. The sample

was 101 employees at the UT Center using random sampling. Multiple regression

analysis was used to test hypotheses using SPSS software for windows version 17.00.

The results showed that organizational commitment have a significant effect on

organizational citizenship behavior, transformational leadership have a significant and

positive effect on organizational citizenship behavior, and organizational commitment

and transformational leadership have a significant effect jointly to organizational

citizenship behavior.

Keywords: organizational commitment, transformational leadership, organizational

citizenship behavior





PERAN MEDIASI MOTIVASI KERJA DI PT KAI DAERAH

OPERASI VIII

Anis Eliyana

Tri Wahyu Wijayanti


Abstract

This study aims to examine and analyze the effect of transformational leadership style

with the Employee Performance Employee Motivation as an mediator variable. The

object of study is the Finance Unit employees of PT. KAID aop VIII Surabaya with a

total population of 51 samples and analyzed with Path Analys is of data processing

techniques.

The results showed that transformationa lleadership style(X) have a significant effect on

employee performance (Y) with asignificant value of 0.039 t< level of significance ()

5% or 0.05, and also a significant effect on employee motivation (Z) as a mediator

variable with significant value of 0.000t<level of significance () 5% or0.05, and

employee motivation (Z) as intervening variables also have a significant effect on

employee performance (Y) with a significant value of 0.014t<level of significance ()

5%or0.05.

Keyword :Transformational Leadership Style, Employee Performance, Employee Work

Motivation





PERSEPSI KARYAWAN TERHADAP PENERAPAN SISTEM

PENILAIAN KINERJA DI UNIVERSITAS TERBUKA

Ami Pujiwati

Heriyanni Mashithoh

Etik Ipda Riyani

Fakultas Ekonomi Universitas Terbuka

Abstract

Human resources (HR) is an important asset in an organization. Therefore, its presence

must be maintained. One method that is used to maintain the human resource is the

implementation of the performance appraisal system. This system is implemented by

looking at the work of employees in the period of time tertentu.Penelitian aims to find

out how much employee perceptions of performance appraisal system that UT apply.

The method used in this research is descriptive qualitative and quantitative analysis.

The samples used in the study of 253 respondents drawn from all employees in the UT

Center. Based on the results of the analysis using frequency distribution, scale range,

and Cartesian diagram obtained that employee perceptions of performance appraisal

systems both UT. This is evidenced by the frequency distribution of grades exist at a

value of 4, a range of scales ranging from the value of 866-1020 which means that the

respondent's perception of all variables on both the performance appraisal system.

While based analysis using Cartesian diagram the bulk of employees' perceptions are in

quadrant I, which means that there are many attributes or indicators that should be

fixed to implement performance appraisal system in the future.

Keywords: perception, performance appraisal systems, frequency distribution, the range of the

scale, the Cartesian diagram

Corresponding author: [email protected], [email protected], [email protected]




GAYA KEPEMIMPINAN DAN HUBUNGANNYA PADA RISK

PERCEPTION DAN SAFETY CLIMATE DI SAFETY CRITICAL

ORGANIZATION (SCO)

Nidya Ayu Arina

Universitas Airlangga Surabaya

Abstract

Fenomena yang terjadi beberapa tahun belakangan menunjukkan banyaknya

kejadian yang terjadi yang bersifat membahayakan keselamatan bagi aparat kepolisian.

Kepolisian termasuk jenis Safety Critical Organization (SCO) dimana bekerja pada

organisasi tipe demikian memiliki risiko sangat tinggi dalam keamanan dan

keselamatan. Mengelola persepsi risiko pada karyawan SCO menjadi penting, Salah

satu hal yang dapat dikelola oleh perusahaan adalah menugaskan seorang pemimpin

atau agent yang memiliki karakter gaya kepemimpinan sesuai untuk mereduksi tingkat

stress terhadap risiko bawahannya sehingga muncul suatu iklim yang aman dalam

bekerja. Penelitian ini ingin melihat apakah ada hubungan gaya kepemimpinan

transaksional, transformasional, dan authentik terhadap risk perception melalui safety

climate sebagai variabel intervening pada sampel sebanyak 30 orang anggota kepolisian

setingkat bintara yang berdinas di kawasan Surabaya dan Sidoarjo dengan alat analisis

PLS.

Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan antara

gaya kepemimpinan dengan safety climate dan risk perception. Kemudian pengaruh

signifikan juga terjadi pada safety climate terhadap risk perception. Pengecualian pada

gaya kepemimpinan transformasional yang tidak terbukti secara statistik memiliki

pengaruh terhadap risk perception. Impilikasi manajerial yang ditawarkan pada hasil

penelitian ini adalah untuk mengelola persepsi risiko dan menimbulkan iklim

keselamatan pada organisasi jenis ini diharapkan mengadopsi gaya kepemimpinan

transformasional yang terbukti secara statistik mampu memberikan pengaruh paling

kuat pada iklim keselamatan dan persepsi risiko.

Keywords: Gaya Kepemimpinan, Risk Perception, Safety Climate, Safety Critical

Organization (SCO)





PENGARUH JOB SATISFACTION TERHADAP PERFORMANCE DI AIRASIA

INDONESIA DENGAN INTERVENING AFFECTIVE ORGANIZATIONAL

COMMITMENT DAN CONTINUANCE ORGANIZATIONAL COMMITMENT

Sagita Novilia

Anis Eliyana

Departemen Manajemen Fakultas Ekonomi dan Bisnis Universitas Airlangga

Abstract

The study explore the relationship between Job Satisfaction and Performance and to

investigate the intervening effects of Affective Organizational Commitment and

Continuance Organizational Commitment on the relationship between Job Satisfaction

and Performance in AirAsia Indonesia. The study is administered on 47 flight

attendants of AirAsia Indonesia. We use Partial Least Square (PLS) method as

statistical tools in this research.

The findings of this study proves that job satisfaction positively significant correlated to

affective organizational commitment; job satisfaction positively significant correlated to

continuence organizational commitment; job satisfaction positively significant

correlated to performance; affective organizational commitment positively unsignificant

correlated to performance; continuance organizational commitment positively

unsignificant correlated to performance; affective organizational commitment and

continuance organizational commitment as intervening variable have been partial

mediating of job satisfaction positiv to performance.

Keywords: performance, job satisfaction, affective organizational commitment,

continuance organizational commitment, AirAsia Indonesia





ANALISIS KOMITMEN PROFESIONAL DAN SOSIALISASI

ANTISIPATIF SERTA HUBUNGANNYA DENGAN

WHISTLEBLOWING

B a k r i

Farid Wajdi

Mahfiza

IAIN Sultan Amai Gorontalo

Abstract

Accounting profession experienced a crisis of confidence as much a failure of

ethics. Because it emphasized the importance of professionals in improving ethical

behavior from the start of their career started, even before they enter the profession.

This research is aimed at behavioral accounting research to examine differences in the

level of professional commitment and anticipatory socialization (proxied by financial

reporting) as well as its relationship with the perception of the importance of

whistleblowing which includes whistleblowing and whistleblowing intention them.

The method used in this research was a survey of students. This study used a

sample of university accounting students Loulembah Gorontalo. To examine the

relationship of professional commitment and anticipatory socialization to the

whistleblowing used regression test. Meanwhile, to see how the level of professional

commitment and anticipatory socialization and perceptions of the importance of

whistleblowing and whistleblowing intention among accounting students used

simultaneously and partial test of each variable .

The results showed that there is a relationship between professional

commitment and anticipatory socialization to whistleblowing. And of the partial test

results obtained that all the variables that have significant differences.

Keywords: professional commitment, anticipatory socialization, whistleblowing





PENGARUH KOMPETENSI, PELATIHAN, DAN MOTIVASI TERHADAP

KINERJA PEGAWAI BAPPEDA DI KABUPATEN PENAJAM PASER UTARA

Didik Hadiyatno

Fakultas Ekonomi Universitas Balikpapan

Abstract

The success or failure of an agency in achieving its objectives is highly dependent on its

human resources. Although an agency has other good resources, modern equipment

and sophisticated work, or a lot of budget funds but, if its human resources are not

qualified and do not get serious management, then the agency would have difficulty in

achieving its objectives. This shows that human resources play an important role in the

growth and development of the relevant agencies. The problem in this study is: Does the

variable competence, training and motivation both simultaneous or partially have

significant influence on the performance of employees of the District Regional Planning

Agency Penajam Paser Utara. Research methodology in this study is the number of

population of as many as 45 employees, while the numbers of samples in this study were

35 employees. Research analysis tool that is used to prove the hypothesis using multiple

linear regression analysis tool with the tool SPSS version19. Research that variable

competence, training, and motivation simultaneous have a significant influence on

employee performance BAPPEDA Penajam Paser Utara district, as well as research

results partially seen that incrementing the variable competence, training and

motivation has a significant influence on employee performance BAPPEDA district

darts Penajam Utara.

Keywords: Competence, training, motivation and performance





KOMPETENSI STRATEGIS, KINERJA MANAJEMEN PASOKAN

DAN INTEGRASI PEMASOK: STUDI KASUS DI PT VALE

INDONESIA TBK

Ria Mardiana Yusuf

Slamet Hariadi

Management Department of Economic Faculty, Hasanuddin University, Indonesia

Abstract

Studi mengeksplorasi pengaruh kompetensi strategis para penagmbil keputusan

melalui implementasi yang sudah berjalan di PT. Vale, Tbk., Sorowako terhadap kinerja

manajemen pasokan baik secara langsung maupun tidak langsung melalui integrasi

pemasok. Dengan menggunakan disain penelitian deskriptif kuantitaif, studi ini

merupakan studi persepsional dan menggunakan perangkat kuesioner yang disebar

kepada 121 responden karyawan sebagai sampel karyawan dari semua departemen.

Alat analisis jalur digunakan untuk menguji hipotesis dengan menggunakan

perangkat SPSS. Hasil studi menemukan bahwa (1) Kompetensi strategis dalam bidang

manajemen pasokan berpengaruh positif dan signifikan secara langsung terhadap

kinerja manajemen pasokan di PT Vale Indonesia Tbk, (2) Integrasi pemasok

berpengaruh secara langsung dan signifikan terhadap kinerja manajemen pasokan dan

(3) kompetensi strategis berpengaruh secara tidak langsung terhadap kinerja manajemen

pasokan melalui integrasi pemasok.

Keywords: kompetensi strategis, integrasi pemasok dan Kinerja manajemen pasokan.






PERILAKU INOVATIF DAN KEBERHASILAN WANITA

PEDAGANG ETNIS MADURA

Tri Siwi Agustina


Abstract

Trading is often regarded promises to bring wealth. Trading is a way for

someone to achieve success and prosperity of life, it become the trigger for a lot of

people to try their luck at the world of commerce. One of the things that led to the

success of an entrepreneur / traders is innovative behavior. Today, trading is not only

monopolized by men, women have also jumped into this world. ITC Mega Grosir

Surabaya come out as the place for various ethnic background of women traders, one of

them is pretty much the Madurese ethnic.

This study was to determine the effect of innovative behavior to their success as

Madurese-women traders in ITC Mega Grosir Surabaya. In this study, there are five

dimensions of independent variables such as the exploration of Innovative Behavior

opportunities, the emergence of the idea, trial, seeking for support, and application with

a single dependent variable is the success of women traders. This study samples are 45

Madurese-women traders, while using multiple linear regression analysis method. The

results showed exploration opportunities variable, the emergence of the idea and a trial

of success of the women-traders showed no significant effect while seeking support

variable and application to successful women traders variable showed a significant

effect.

Keywords: Innovative Behavior, Successful Women Traders, Madurese Ethnic


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