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NIKI LUKVIARMAN
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Perspektif Shareholding Versus Stakeholding di Dalam Memahami Fenomena Corporate Governance Niki Lukviarman
Jurnal Siasat Bisnis Vol. 2 No. 10 (2005)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

This paper challenges the notion of “universalist” or “one-size-fits-all” approach to corporate govern¬ance. It considers different perspective of understanding organization (corporations) which in turn generate alter¬nate paradigms concerning the issue of corporate governance and the way one could govern the corporation. It looks more closely of various assumptions and theoretical frameworks underpinning the governance concepts. The main proposition of this paper is that different perspectives in theory and paradigms result in different diagno¬ses of and the solutions to the problems of corporate governance in practice. Hence, it might be argued that there should be varies model of governance that should be considered based on specific characteristics of organization -and of different context- in order for such model to be effective.Keywords: shareholding, stakeholding, corporate governance, shareholder rights, corporate efficiency
Etika Bisnis Tak Berjalan di Indonesia: Ada Apa Dalam Corporate Governance? Niki Lukviarman
Jurnal Siasat Bisnis Vol. 2 No. 9 (2004)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Tulisan ini membahas berbagai kendala penerapan konsep CG (Corporate Governance) di Indonesia, dari sudut pandang etika bisnis. Bagian pertama meninjau ulang makna/pengertian konsep CG. Bagian kedua membahas perkembangan konsep CG berkaitan dengan pandangan umum mengenai pelaksanaan CG di Indonesia. Berbagai kendala penerapan CG di Indonesia, khususnya yang berkaitan dengan etika bisnis, dibahas pada bagian berikutnya, dan diakhiri dengan bagian penutup.[I]n the great ‘chessboard’ of human society, every single piece has a principle of motion of its own, altogether different from that which the legislature might chuse to impress upon it. If those two principles coincide and act in the same direction, the game of human society will go on easily and harmoniously, and is very likely to be happy and successful. If they are opposite or different, the game will go on miserably, and the society must be at all times in the highest degree of disorder. Adam Smith, The Theory of Moral Sentiments (1759, p. 234)
Analisis Hubungan antara Strong Boards dan External Governance terhadap Accounting Restatement Citra Yuristisia; Niki Lukviarman
Jurnal Siasat Bisnis Vol. 12 No. 2 (2008)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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This study aimed at identifying the relationship between the existence of strong boards and external governance to accounting restatement. The strong boards were characterized and identified by board independence, audit independence, and board size. External governance is identified by B-Index that found by Gompers, Ishii, and Metrick (2003). The strong boards, was measured based on good corporate governance codes developed by KNKG (2006). Data are taken from annual report from 2003 until 2006 manufacturing companies listed in Indonesian Stock Exchange. The result shows that there is a positif relationship between strong boards and external governance to accounting restatement for large firm (measured by total assets). However, the study also found that there is negative relationship between strong boards and external governance to accounting restatement for small firm as measured by total assets.Keyword:    strong boards, external governance, accounting restatement, B-Index, board independence
Perbandingan Analisis Prediksi Kebangkrutan Menggunakan Model Altman Pertama, Altman Revisi, dan Altman Modifikasi dengan Ukuran dan Umur Perusahaan sebagai Variabel Penjelas (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Ayu Suci Ramadhani; Niki Lukviarman
Jurnal Siasat Bisnis Vol. 13 No. 1 (2009)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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This study observes the bankruptcy prediction models introduced by Altman; the First Altman model, the Revised Altman model, and the Modified Altman model to predict bankruptcy for manufacturing companies listed in the Indonesian Stock Exchange. The research was conducted for forty-two manufacturing companies that matched criteria in the selection of the sample over the years 2004-2007 based on published data for the same period. To accommodate various Almant models, the data was then calculated based on financial ratio and the data have been processed further to find the bancruptcy index as suggested by the models. The results of the three models are then compared with the use of company’s age and size as descriptive information to predict the company’s bankruptcy potential. The result of comparative data in bankruptcy prediction is that; the first Altman provides the highest percentage in predicting the bankruptcy. The research also found that the company categorized under small groups and under the age of 30 were likely to go bankcrupt in compare to the other groups. Keywords:    financial distress, bankruptcy Index, bankruptcy prediction model, size of the company, age of the company.
PENGUKURAN KINERJA BANK KOMERSIAL DENGAN PENDEKATAN EFISIENSI: STUDI TERHADAP PERBANKAN GO PUBLIC DI INDONESIA Vicky Rahma Putri; Niki Lukviarman
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 1 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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The study applies non-parametric analytical technique, i.e. Data Envelopment Analysis (DEA) as performance measures of commercial banking in Indonesia. The study observes efficiency of commercial banks listed in the Jakarta Stock Exchange (JSX) by using suggested financial efficiency ratios for the period of 2002-2004. The approach and technique proposed set of empirical references by comparing operating efficiency of commercial banks listed in the JSX. The study departs from previous studies on measures of bank performance through the use of traditional ratios for banking institutions as the output measures and without using the input measures. The proposed model was also compared to the well-known input-output analysis and simple ratio analysis. The study found that, among commercial banks listed in the JSX during 2002-2004 only 11.8% operates in an efficiently manner. As such, the study reveals that the DEA analysis could be used as either alternative or complementary measures to conventional ratio analysis to evaluate organizational performance, particularly in banking organization. Keyword: Commercial Bank, Efficiency, Data Envelopment Analysis, Governance
Co-Authors Ayu Suci Ramadhani Citra Yuristisia Vicky Rahma Putri