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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
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
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
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
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
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
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
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
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
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
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
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
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
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
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
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
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
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
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
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
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
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
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
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
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
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
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
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
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
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
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
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
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]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 2
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 3
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 4
PENGARUH PENGUNGKAPAN TERHADAP NILAI
PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI
BURSA EFEK INDONESIA TAHUN 2012)
Timotius Kevin Sugito
Yeterina Widi Nugrahanti
Ari Budi Kristanto
Universitas Kristen Satya Wacana
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.
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 5
PERBEDAAN PERILAKU INCOME SMOOTHING DALAM
TAHAPAN SIKLUS DAUR HIDUP PERUSAHAAN MANUFAKTUR
Asterita Dessy Philiana
Ari Budi Kristanto
Mi Mitha Dwi Restuti
Universitas Kristen Satya Wacana
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 6
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]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 7
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
Corresponding author: [email protected]; [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 8
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.
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 9
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.
Universitas Muhammadiyah Malang
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.
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 10
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.
Universitas Muhammadiyah Malang
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 11
PENGARUH CORPORATE GOVERNANCE (CG) TERHADAP
PERINGKAT OBLIGASI PADA LEMBAGA KEUANGAN YANG
TERDAFTAR DI BURSA EFEK INDONESIA
Firda Ayu Amalia
Masiyah Kholmi
Widayat
Universitas Muhammadiyah Malang
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.
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 12
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]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 13
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],
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 14
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
Corresponding author: [email protected], [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 15
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
Corresponding author: [email protected], [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 16
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 17
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,
Corresponding author: [email protected], [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 18
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.
Universitas Muhammadiyah Malang
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.
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 19
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
Universitas Muhammadiyah Malang
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.
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 20
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.
Corresponding author: [email protected], [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 21
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
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 22
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]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 23
KARAKTERISTIK KEUANGAN DAERAH, NON KEUANGAN
DAERAH DAN KINERJA PENYELENGGARAAN PEMERINTAH
DAERAH
Diah Prasetya Ningsih
Sutaryo
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret
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]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 24
DETERMINANT AUDIT DELAY ATAS LAPORAN KEUANGAN
PEMERINTAH DAERAH DI INDONESIA
Dewi Adhayanti
Sutaryo
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret
Abstract
This research aims to obtain empirical evidence about the influence of financial
characteristics and non- financial 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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 25
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
Corresponding author: [email protected]; [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 26
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
Universitas Muhammadiyah Malang
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.
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 27
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 28
PERSEPSI WAJIB PAJAK TERHADAP DIBERLAKUKANNYA
PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 46
TAHUN 2013
Juhan Nurhanjaya
Ari Kuncara Widagdo
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret
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]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 29
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.
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 30
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)
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 31
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.
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 32
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 33
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.
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 34
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 35
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 36
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 37
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
Corresponding author: [email protected]
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.
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 38
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.
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 39
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 40
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.
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 41
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 42
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 43
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 44
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 45
ANALISIS DAMPAK KRISIS KEUANGAN YUNANI DAN
AMERIKA TERHADAP NEGARA ASEAN-5 DAN AUSTRALIA
TAHUN 2011
Nugroho Saputro
Universitas Sebelas Maret Surakarta
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 46
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 47
PENGEMBANGAN INOVASI MODEL PEMBERDAYAAN
MASYARAKAT DESA DI KABUPATEN PACITAN
Izza Mafruhah
Universitas Sebelas Maret Surakarta
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 48
DAMPAK IMPLEMENTASI MASYARAKAT EKONOMI ASEAN
(MEA) 2015 TERHADAP DAYA SAING INDUSTRI TEKSTIL DAN
PRODUK TEKSTIL (TPT) INDONESIA
Y. Sri Susilo
Universitas Atma Jaya Yogyakarta
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 49
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
Universitas Widyatama
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.
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 50
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];
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 51
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 52
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 53
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
Corresponding author: [email protected]
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.
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 54
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 55
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],
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 56
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.
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 57
COMBATING SMUGGLING: WHAT GAMES WE ARE PLAYING–
AN INDONESIAN CASE STUDY
Hidajat Hendarsjah
Universitas Sebelas Maret Surakarta
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 58
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
Corresponding author: [email protected], [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 59
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 60
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.
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 61
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 62
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).
Corresponding author: [email protected]; [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 63
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 64
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.
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 65
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 66
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 .
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 67
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],
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 68
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 69
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)
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 70
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]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 71
ASPEK BIAS DALAM PENGAMBILAN KEPUTUSAN
PEMBELIAN PRODUK ASURANSI JIWA
(STUDI PADA PEGAWAI AKADEMIK UKSW)
Alvi Novia
Maria Rio Rita
Universitas Kristen Satya Wacana
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
Corresponding author: [email protected]; [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 72
PENGARUH PERSEPSI KEADILAN PADA HUBUNGAN ANTARA
AGEN-DISTRIBUTOR PULSA TELEKOMUNIKASI TERHADAP
KINERJA AGEN
Badri Munir Sukoco
Denny Febrianto
Surya Himawan
Universitas Airlangga
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 73
PERSEPSI KONSUMEN TERHADAP PRODUK PRIVATE LABEL
INDOMARET (STUDI PADA INDOMARET DI SALATIGA)
Bahaduri Wibisono
Eristia Lidia Paramita
Universitas Kristen Satya Wacana
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
Corresponding author: [email protected]; [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 74
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
Universitas Jenderal Soedirman
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.
Corresponding author: [email protected]; [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 75
STRATEGI ATRIBUT PRODUK DALAM PENATAAN PASAR
MODERN DAN PERLINDUNGAN PASAR TRADISIONAL
Suliyanto
Universitas Jenderal Soedirman
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 76
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
Corresponding author: [email protected]; [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 77
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 78
SUKSES FAKTOR DALAM ADOPSI E-BANKING
Edy Purwo Saputro
Universitas Muhammadiyah Surakarta
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 79
E-COMMERCE : PENDEKATAN KONSEPTUL DAN EMPIRIS
Mabruroh
Edy Purwo Saputro
Universitas Muhammadiyah Surakarta
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 80
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 81
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]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 82
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 83
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 84
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 85
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 86
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 87
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
Corresponding author: [email protected]; [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 88
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 89
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
Corresponding author: [email protected], [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 90
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
Corresponding author: [email protected]; [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 91
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 92
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
Corresponding author: [email protected], [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 93
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 94
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
Corresponding author: [email protected], [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 95
HUBUNGAN KEPEMIMPINAN, KETERIKATAN KARYAWAN,
DAN PERILAKU KEWARGAAN ORGANISASIONAL
D. Wahyu Ariani
Universitas Atma Jaya Yogyakarta
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 96
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.
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 97
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.
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 98
KARAKTERISTIK INDIVIDU DAN KECERDASAN EMOSIONAL
PEMIMPIN PENGARUHNYA TERHADAP KOMITMEN
ORGANISASI DAN OCB PADA KARYAWAN
PTPN XII KEBUN MUMBUL
Kristian SW Nugraha
Acep Edison
Universitas Widyatama
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];
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 99
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 100
PERAN MEDIASI MOTIVASI KERJA DI PT KAI DAERAH
OPERASI VIII
Anis Eliyana
Tri Wahyu Wijayanti
Universitas Airlangga
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 101
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]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 102
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)
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 103
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 104
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 105
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
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 106
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.
Corresponding author: [email protected]
Prosiding Seminar Nasional dan Call for Paper “BUSINESS IN SOCIETY: TOWARDS ASIAN ERA”
Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 107
PERILAKU INOVATIF DAN KEBERHASILAN WANITA
PEDAGANG ETNIS MADURA
Tri Siwi Agustina
Universitas Airlangga
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
Corresponding author: [email protected]