Articles
Sisi Lain Pengadaan Barang dan Jasa dalam Sebuah Studi Dramaturgi
Putri Harziani;
Made Sudarma;
Aji Dedi Mulawarman
InFestasi Vol 13, No 1 (2017): JUNI
Publisher : Universitas Trunojoyo Madura
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DOI: 10.21107/infestasi.v13i1.3047
This study aims to explore the role of the actors involved in the procurement’s stage in Y’s Faculty of X’s University. The role of procurement personnel became main part of the show to see whether the procurement of goods and services in the Y’s Faculty that using direct procurement’s method have appropriate with the rules of Presidential Decree 70 of 2012. The Procurement’s stage is divided into the front stage and back stage that can not be separated in the show. Dramaturgy used as a method to analyze the role, coupled with using impression management’s analysis from John and Pittman Taxonomy. This research resulted in the conclusion that the procurement’s procedure has been carried out, although not fully follow the rules, because there are some procurement’s procedure were not met. Formal evidence is documented but not complete sequence and presented. Impression management techniques used by the actor to display the desired self-image, on time and under certain conditions.
The Effect of Loan and Intellectual Capital on Profitability with Credit Risk as Moderating
Eria Latifalia Erzha;
Made Sudarma;
Aulia Fuad Rahman
Jurnal Economia Vol 15, No 2: October 2019
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for
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DOI: 10.21831/economia.v15i2.23725
Abstract: This study aims to examine and empirically prove the moderating effects of credit risk on the relationship between the loan and intellectual capital with profitability. The sample selection technique uses purposive sampling, and data analysis uses moderated regression analysis. The result shows that loan has a positive effect on profitability, intellectual capital has positive effect on profitability, and credit risk moderates the effect of loan and intellectual capital on profitability. Keywords: loan, intellectual capital, credit risk, bank profitability.Pengaruh Pinjaman dan Modal Intelektual Terhadap Profitabilitas dengan Risiko Kredit sebagai PemoderasiAbstrak: Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris efek moderasi risiko kredit terhadap hubungan pinjaman (loan) dan intellectual capital dengan profitabilitas. Teknik pemilihan sampel menggunakan metode purposive sampling dan analisis data menggunakan moderated regression analysis. Hasil penelitian menunjukkan bahwa pinjaman berpengaruh positif terhadap profitabilitas, intellectual capital berpengaruh positif terhadap profitabilitas, dan risiko kredit memoderasi pengaruh pinjaman dan intellectual capital terhadap profitabilitas. Kata Kunci: pinjaman, loan, intellectual capital, risiko kredit, profitabilitas bank.
Kinerja Perusahaan Terkait dengan Teknologi Informasi, Lingkungan dan Kompetensi
Eko Purwanto;
M.S. Idrus;
Kusuma Ratnawati;
Made Sudarma
Jurnal Aplikasi Manajemen Vol 9, No 3 (2011)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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Whether in the organization’s manufacturing companies in Indonesia, implementation of the applied information technology has an impact, either directly or indirectly, to the performance. The population of this research were companies listed at the Dinas Perindustrian dan Perdagangan Wilayah Jawa Timur, and implementing information and communication technology on a local area network. Units analysis were 117 manufacturing companies that employs 500 employees or more, implementing information and communication technology on a local area network, and represented by leader or information technology manager as respondent. All data were analyzed with Structural Equation Modeling (SEM) using the SPSS AMOS 16. The insignificant hypotheses suggests that the higher level of the ICT system completeness, the higher performance achievement of the corporate organization. The other two indirect influence hypothesis that suggest significant relationships through conduciveness organizational environment and personnel competences are proven strictly. The result of this research shows that the ICT system completeness may only influence the performance of corporate organization when the system is able to improve the conduciveness organizational environment and increase the personnel competences on the decision making process.Keywords: Information Technology, Organizational Environment, Competence, IT Scorecard, Balanced Scorecard, dan Organization Performance.
Peran Budaya Banjar dalam Meningkatkan Kinerja dan Keunggulan Bersaing melalui Kewirausahaan Islami dan Strategi (Studi pada Industri Kecil Menengah Batu Mulia/Permata di Martapura Kalimantan Selatan)
Hastin Umi Anisah;
Ubud Salim;
Made Sudarma;
Djumahir -
Jurnal Aplikasi Manajemen Vol 9, No 3 (2011)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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The aim of this study is to study the relationship between Banjarese culture, Islamic entrepreneurship and strategy, performance, and competitive advantage on small and medium enterprises (SMEs) which produce gem and jewelry stones. The design of this research is mixed methods, where the primary approach is quantitative one and supported by qualitative approach to improve the study. Target population of this research is SME’s Gem and Jewelry Stone products in Martapura. Sample was taken during the quantitative phase using stratified random sampling. Meanwhile, the data were collected by distributing questionnaires which involving 112 respondents. Qualitative approach from Miles-Huberman Model was applied by involving 5 key informants. Whereas quantitative data were processed using structural equation modeling. The research findings show that Banjarese cultures have not yet significantly influenced to the both performance and competitive advantage of the SMEs. On the other hand, the Banjarese culture has improved the SEMs’ performance and competitive advantage through Islamic entrepreneurship and strategy. It means that the implementation of Islamic entrepreneurship in business activities which have done by owner and manager in SME’s Gem and Jewelry Stone product can improve the performance and competitive advantage.Keywords: Banjarese culture, Islamic Entrepreneurship, Strategy, Performance, Competitive advantage, SME’s.
Dampak Penerapan Budaya Tri Hita Karana terhadap Orientasi Kewirausahaan dan Orientasi Pasar serta Konsekuensinya pada Kinerja Usaha (Studi pada Industri Kecil Menengah Kerajinan Perak di Bali)
I Gede Riana;
Djumilah Zain;
Eka Afnan Troena;
Made Sudarma
Jurnal Aplikasi Manajemen Vol 9, No 2 (2011)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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This study is intended to know the impact of the implementation of Tri Hita Karana culture toward entrepreneurial orientation, market orientation, and business performance of SMEs of silver craft in Bali. The population of this research is all small and medium size enterprises of silver craft in Bali. By using purposive random sampling, 110 small and medium size enterprises located in four regencies in Bali were selected as samples. The data collection technique was distributing questionnaires. Furthermore, to test the inter-variables influence, inferential analysis of Structural Equation Modeling (SEM) is applied using Partial Least Square (PLS) approach.The finding of this research has given contribution in enlarging the organization culture concept by using local culture values as an organization culture practice. The implementation of Tri Hita Karana culture could improve the entrepreneurial orientation, market orientation, and business performance. It was also found out that the cultural values of Tri Hita Karana are influence the market orientation mediated by entrepreneurial orientation. Moreover, this research reveals the influence of entrepreneurial orientation on market orientation and business performance.Keywords: organization culture of Tri Hita Karana (THK), entrepreneurial orientation, market orientation, and business performance.
Determinan Struktur Modal Inovasi dan Nilai Perusahaan (Studi pada Industri Manufaktur di Bursa Efek Indonesia)
Sujono -;
M.S. Idrus;
Made Sudarma;
Solimun -
Jurnal Aplikasi Manajemen Vol 9, No 3 (2011)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya
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The purpose of this research is to develop a model of the determinants of capital structure, innovation and firm value of the psychological aspect, which is controlled by company-specific variables and blockholder ownership structure. This research was conducted in manufacturing industry in Indonesian Stock Exchange on the company. Partial Last Square is used as the method of analysis. There were twenty two companies which were analyzed The study found that capital structure determined by an overconfidence attitude of managers who are supported by company’s internal factors. In addition to determining capital structure, managers’ overconfidence also plays a role in the innovation decision and the firm value determination. Financing innovation in is much more determined by internal sources. The value of manufacturing company in Indonesia is more determined by internal factors and the structure of blockholder ownership.Keywords: overconfidence, capital structure, innovation, blockholder, internal factors, firm value.
PENGARUH PENGALAMAN AUDITOR TERHADAP ETHICAL JUDGEMENT
Nujmatul Laily;
Bambang Subroto;
Made Sudarma
Jurnal Akuntansi Multiparadigma Vol 2, No 3 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya
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DOI: 10.18202/jamal.2011.12.7130
ABSTRACT: The Effect of Auditor’s Experience on Ethical Judgement. This research examines the effect of auditor’s experience on ethical judgement with auditor’s knowledge and professional commitment as intervening variable. By 82 public accountants were taken as samples.Data collection is done by mail survey and is empirically examined by using path analysis.The results shows that auditor’s experience has direct effect on ethical judgment but it has negative effect with auditor’s knowledge becomes an intervening variable. Auditor’s experience has direct effect on auditor’s knowledge and professional commitment. This study finds no relationship between professional commitment and ethical judgement. The finding of research concludes that experience and knowledge are determinants of ethical judgement. ABSTRAK: Pengaruh Pengalaman Auditor Terhadap Ethical Judgement. Penelitian ini bertujuan untuk menguji pengaruh pengalaman auditor terhadap ethical judgement dengan pengetahuan auditor dan komitmen professional sebagai variable intervening. Sampel riset ini adalah 82 kantor akuntan publik. Pengumpulan data dilakukan melalui mail survey dan pengujiannya menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa pengalaman auditor berpengaruh langsung terhadap ethical judgement namun berpengaruh negative saat pengetahuan auditor menjadi variable intervening. Selain itu, pengalaman auditor berpengaruh langsung terhadap pengetahuan auditor dan komitmen professional. Penelitian ini tidak menemukan hubungan antara komitmen professional dan ethical judgement. Secara keseluruhan, penelitian ini menyimpulkan bahwa pengalaman dan pengetahuan auditor merupakan determinan ethical judgement.
STUDI FENOMENOLOGI AKUNTABILITAS NON GOVERNMENTAL ORGANIZATION
Ali Fikri;
Made Sudarma;
Eko Ganis Sukoharsono;
Bambang Purnomosidhi
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya
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DOI: 10.18202/jamal.2010.12.7101
The purpose of this study is to investigate the phenomenon of accountability in non-governmental organizations (NGOs). It seeks to understand accountability practices in NGOs and the conditions that sustain those processes and practices. NGOs have become important institutions in world affairs because many criticisms and problems associated with this sector. The research executes phenomenology as the methodology for the inquiry. Fieldwork was undertaken in WWF organization. The results indicate that public requires behavioral accountability, rather than reporting.
DAMPAK MANAJEMEN LABA TERHADAP PERENCANAAN PAJAK DAN PERSISTENSI LABA
Nila Trisna Syanthi;
Made Sudarma;
Erwin Saraswati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 2 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya
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DOI: 10.24034/j25485024.y2013.v17.i2.159
Penelitian ini bertujuan untuk menguji pengaruh manajemen laba terhadap perencanaan pajak dan persistensi laba dengan menggunakan ukuran perusahaan sebagai variabel kontrol. Metode analisis yang digunakan adalah regresi data panel dengan menggunakan data sekunder dari Bursa Efek Indonesia. Sampel terdiri atas 40 perusahaan manufaktur selama periode 2006-2010. Berdasarkan hasil pengujian ditemukan bahwa baik manajemen laba riil maupun manajemen laba akrual meningkatkan persistensi laba, sedangkan perencanaan pajak tidak mempengaruhi persistensi laba. Perusahaan melakukan manajemen laba riil melalui manipulasi penjualan dan pengurangan beban diskresi tunai untuk mempengaruhi persistensi laba, sedangkan produksi barang secara berlebihan terbukti tidak mempengaruhi persistensi laba. Selain itu, perusahaan terbukti tidak melakukan manajemen laba dalam melakukan perencanaan pajak. Perusahaan yang melakukan manajemen laba akan memiliki laba yang lebih persisten dibandingkan dengan perusahaan yang tidak melakukan manajemen laba. Semakin besar ukuran perusahaan, semakin persisten laba perusahaan. Penelitian ini mendukung teori keagenan yang menjelaskan bahwa manajemen laba dilakukan dengan motivasi signaling.
Is SMEs Able to Construct Business Strategy to Improve Its Performance Using Its Own Ability? (Study On SMEs Karawo Handicraft in City of Gorontalo, Indonesia)
Ariawan Ariawan;
Made Sudarma;
Djumahir Djumahir;
Ghozali Maski
Journal of International Conference Proceedings (JICP) Vol 1, No 2 (2018): Proceedings of the 2nd International Conference of Project Management (ICPM) Gor
Publisher : AIBPM Publisher
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DOI: 10.32535/jicp.v1i2.236
The objectives of this study were to analyze and investigate the human capital resource of SMEs to achieve the expected level of performance and to see if the quality of human capital had been appropriate enough to be able to apply certain business strategy. This study also intended to see if the cost leadership strategy, differentiation strategy, as well as appropriate focus strategy to improve the performance of SMEs. This study employed a survey design in which researcher conducted a survey to managers or owner of 68 SMEs of Karawo handicraft in Gorontalo city. This study also employed the structural equation or PLS approach using warpPLS application to analyze the data. The finding of this study showed that the ability of the human capital owned by the SMEs had not yet maximized in improving its performance. The role of the mediation business strategy (cost leadership strategy and differentiation strategy) have been appropriate and matched the ability of the human capital to improve the performance of SMEs. The result of this study enriches the body of knowledge related to the resource based theory and the development of strategic management of the human capital investment for the implementation of business strategy to achieve good performance and system. This study also offers practical benefit for managers or owners of SMEs, and government in developing the business. The data were collected using cross sectional strategy by analyzing the opinions and perception of the managers or owners of the business. Future researchers are encouraged to expand this by involving bigger number of sample and broader scope of study. Future researcher may also develop this study using mix method research design to verify and take action on the interesting result of this study related to the implementation of focus strategy based on the ability of the human capital which has been confirmed to have the highest coefficient path, yet did not have significant effect to the improvement of the performance without the involvement of mediational variables such as the combination of focus-cost strategy or focus-differentiation strategy. Keyword : Human capital, business strategy, cost leadership strategy, differentiation strategy, focus strategy, performance, SMEs