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INDONESIA
Jurnal Universitas Paramadina
Published by Universitas Paramadina
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Humanities, Science, Art, Social,
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences
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Articles 54 Documents
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PERANAN SIKAP SKEPTIS AUDITOR DAN PENAKSIRAN RISIKO KECURANGAN DALAM MENDETEKSI KECURANGAN Suzy Noviyanti
Jurnal Universitas Paramadina Vol 10 No 1 (2013)
Publisher : Universitas Paramadina

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Abstract

AbstractThe purpose of this research is to examine the efect of skeptical attitude and fraud risk assessment on auditors’ professional skepticism behavior of fraud detection. Experimental design is used in this research. The subject of this experiment consist of junior auditors, and senior auditor who work in public accounting firms in Central Java. ANOVA was conducted in this study to analysis the variance of auditor’s professional skepticism behavior between groups of auditors.There are some results in this research. First, skepticism attitude, and fraud risk assessment, influence the behavior of auditors' professional skepticism of fraud detection. Second, a motivation from the auditor’s supervisor such as a high assessment of fraud risk has an important role to maintain and improve auditors’ professional skepticism behavior particularly for auditors who have weak skepticism attitude. This results are supported the theory of attitudes – behavior relation described by Fazio (1990) in the MODE model (Motivation and Opportunity as DEterminants of the attitude-behavior relation) which states that when people are sufficiently motivated to do so, they can construct their attitude toward an object in an effortful manner. When motivation is low, only strong attitude – being chronically accessible – are likely to influence behavior (Fazio, 1990; Fazio and Towles-Schwen, 1999).Keywords: fraud risk assessments, auditor’s professional skepticism, fraud detection.
ANALISIS PERLAKUAN ZAKAT PROFESI TERHADAP PERHITUNGAN PAJAK PENGHASILAN ORANG PRIBADI (PEGAWAI TETAP) Siti Fatimah Azzachrach
Jurnal Universitas Paramadina Vol 11 No 1 (2014)
Publisher : Universitas Paramadina

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Abstract

This paper aims to know a manner of treatment of profession almscalculation regarding to employee’s income tax. This writing also wants tofind out how the implementation of employee’s income tax calculation. Themethodology that use in this paper is descriptive analytical study withcollecting the data through literature review, observation, and interviewconcerning calculation of alms and tax profession by calculating the numberof alms and tax profession value through the preceding data.The result of this research is in calculating alms profession and employee’sincome tax that have calculating alms profession, thus, there is a lowerburden of duties. It is because the alms profession could decrease tax value;therefore, the taxpayer will be in greater condition because of the recalculatingof alms profession by the work supervisor before. According tothe result, the writer expected there will be a rise income in alms and taxsector for the public welfare.
STUDI PUSTAKA TENTANG ASPEK KEPEMIMPINAN DILIHAT DARI PERBEDAAN JARAK DAN KEKUASAAN DALAM SUKSESI BISNIS MILIK KELUARGA Anita Maharani
Jurnal Universitas Paramadina Vol 10 No 2 (2013)
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Abstract

AbstractLeadership is an important issue for any kinds of organization, including Family Owned Enterprise (FOE). FOE is a business that established by family, run by family, and usually continued through generations by family. Furthermore, leadership in FOE becomes more important when it needs to be passed from one generation to another or so called a succession. However, since FOE is a unique organization, its leadership aspects should be unique. This article describes a leadership model that explains the leader-follower relationship in FOE setting. It also discusses the leadership style differences between male and female based on literature perspectives.Keywords: leadership, succession, family, owned, enterprise.
PENGARUH KEADILAN DISTRIBUTIF KARIR DAN KEADILAN PROSEDURAL KARIR TERHADAP PERILAKU RETALIASI KARYAWAN SWASTA DI DAERAH ISTIMEWA YOGYAKARTA (DIY) DENGAN KEPUASAN KARIR SEBAGAI VARIABEL PEMEDIASIAN Majang Palup; Heru Kurnianto Tjahjono; Rafika Nuri
Jurnal Universitas Paramadina Vol 11 No 2 (2014)
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Abstract

AbstractThis research has two purposes. The first was to conduct furthertesting of the influence of distributive and procedural justice on careersatisfaction and workplace retaliation behavior. The second was to testwhether the relationship between distributive and procedural justice to theretaliation behavior mediated by career satisfaction.The data analysistechnique used in this study was SEM (Structural Equation Modeling) whichwas operated through the program AMOS (Analysis of Moment Structure).Data collection techniques used in this research was questionnaires. Thepopulation of this reaserch was private employees within Daerah IstemewaYogyakarta (DIY) and the samples were taken using convenience samplingtechnique. The number of the sample were 165 employees. The resultsindicated that career distributive and procedural justice are strong predictorto explain career satisfaction. Then career satisfaction were negativepredictor to explain retaliation behavior. This finding explained that careersatisfaction were mediation variable to explain the influence of distributivejustice to retaliation behavior. Beside that, career satisfaction wereimportant mediator to explained the influence of procedural justice toretaliation behavior. Both of career distributive and procedural justice hasno significant effect to predict retaliation behavior directly.
ENHANCING COMPETITIVE IDENTITY IN GLOBAL COMPETITION: A COMPARATIVE STUDY OF GASTRODIPLOMACY IN MALAYSIA AND SOUTH KOREA Grace Debora
Jurnal Universitas Paramadina Vol 12 (2015)
Publisher : Universitas Paramadina

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Abstract

Abstrak: Perekonomian dunia tengah mengalami perubahan-perubahan yang transformatif dan signifikan, dimana hal ini memberikan ruang dan kesempatan lebih bagi negara untuk bermanuver dalam forum internasional. Meskipun demikian, di saat yang sama, perubahanperubahan tersebut telah  mempertajam persaingan yang makin ketat antar negara dalam hal pendapatan, investasi, dan juga ekspansi ekspor. Dalam konteks ini, peranan identitas yang kompetitif sebagai pendaya-gunaan identitas nasional untuk meningkatkan reputasi suatu negara dilaksanakan untuk mendukung negara tersebut dalam kompetisi ekonomi dunia. Negaranegaradengan identitas kompetitif yang kuat akan mampu bersaing dengan lebih baik dalam ekonomi politik global. Malaysia dan Korea Selatan adalah contoh dari negara-negara dengan kekuatan menengah yang mampu menggunakan identitas kompetitif mereka untuk memperkuat keberadaan dan pengaruh mereka dalam persaingan ekonomi dunia. Kedua negara tersebut telah mengembangkan Gastrodiplomasi mereka sebagai sarana untuk melaksanakan diplomasi budaya dan diplomasi publik yang mendukung kebijakan ekonomi  mereka pada tingkat internasional. Tulisan ini akan mengidentifikasi dan menjelaskan perkembangan  Gastrodiplomasi sebagai wujud baru dari diplomasi publik dan diplomasi budaya dengan menjadikan Malaysia dan Korea Selatan sebagai studi kasus
PERBUATAN MANUSIA DALAM PANDANGAN AL-ASY’ARIY Fuad Mahbub Siraj
Jurnal Universitas Paramadina Vol 10 No 3 (2013)
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Abstract

AbstractThe Discourse of human activity is one of the crucial issues in Islamictheology. This discourse is occupied a significant position because it wasconcerned with the issue, how far the human will is influence to theiractivities that ultimately human responsibility is closely related to theiractivities. Al-Asy’ariy use the term of al-Kasb that understood as the rightterm to describe the relation between human and their activity. Kasbaccording to al-Asy’ariy is the activity that come from human through thepower that created by Allah. The iradah of human is just paled to the willand tendency but cannot realize the act. Otherwise, it is only the iradah ofAllah that able to create human activity and this iradah of Allah is effectiveto create human activity or give kasb to human and includes everything thatexists.
FAKTOR-FAKTOR YANG MEMENGARUHI IMPLEMENTASI KEBIJAKAN PENANGGULANGAN PERTAMBANGAN EMAS TANPA IJIN DI KECAMATAN SEPANG KABUPATEN GUNUNG MAS KALIMANTAN TENGAH Anyualatha Haridison
Jurnal Universitas Paramadina Vol 10 No 2 (2013)
Publisher : Universitas Paramadina

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Abstract

AbstractThe study investigates factors that affect the implementation of policy inhibiting the gold mining without a permit (PETI or Pertambangan Emas Tanpa Ijin). Using qualitative methods, the study analyzes different perspective of several key informants. Based on the results, it can be noted several factors that affect: (a) socio-economic conditions are still poor. Tapping rubber is still not fully able to meet the educational needs of their children, so that the gold mining is still an option for the community; (b) determination of the people of the mining area has still not finished cause spatial planning Central of Kalimantan hasn’t clear; (c) coordination between institutions is still weak, both intergovernmental districts of Sepang, with mining department and government of Gunung Mas region, proved yet issued regulations on prevention PETI; (d) resources are limited, relate to the supervision of the gold mining activities in the district of Sepang. The government can do it, to publishing a special regulation about prevention of PETI immediately that contents it leads to protection of law and public access to managemet of gold natural resources.Keywords : implementasi, kebijakan, PETI
MENGURANGI KETIMPANGAN, MELURUSKAN ESENSI PEMBANGUNAN Wijayanto Samirin
Jurnal Universitas Paramadina Vol 11 No 1 (2014)
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Abstract

Over the last one decade, Indonesian economy has becomeinteresting topic in the global economic arena, especially concerning itsability to perfome well despite the global economic turbulence. When othercountries experienced difficulty, Indonesian economy was able to maintaineconomic growth.Unfortunately, despite the above encouraging news, it is still unclearwhose actually enjoy the increase of the economic pie. In fact, incomeinequality grew fast and booked its highest record in 2012. The situationbecome more challenging since the above inequality is also accompanied bythe high wealth and land ownership inequality.There are few theories that could justify the incidence of the increasein inequality in Indonesia, in short the theories shows that inequality is aprocess toward prosperity. However, various studies also indicate that theabove logic are not applicable for Indonesia.Indonesia is entering a crucial time, to rethinking its economicdesign. Without accompanied by economic equality, high economic growthwill not able to improve life quality. In fact, this may reduce the socialcohesion among people, a serious situation for a pluralistic nation likeIndonesia. Inequality should be reduced, constitution and nationalphilosophy should be reflected in various Government policies.This paper describe and discuss economic inequality in Indonesia,several relevant theories concerning inequality, impact of inequality, lessonlearned fro other countries, as well as several recommendation to addressiunequality issue in Indonesia.
PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS NASABAH KREDIT KONSUMTIF: CITRA BANK DAN KEPUASAN NASABAH SEBAGAI VARIABEL MEDIATOR Sefnedi Sefnedi
Jurnal Universitas Paramadina Vol 11 No 3 (2014)
Publisher : Universitas Paramadina

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Abstract

The banking sector plays an important role to support economic growth. However, nowadays the banking industry is facing keen competition. The success of the bank in order to win the competition is determined by customer loyalty. One of bank that is fully aware of the high level of competition in the banking industry and the importance of customer loyalty is the Jambi Bank Branch Sungai Penuh. Among the broad factors that are able to impact customer loyalty namely banking image, customer  satisfaction and service quality. The purpose of this research is to  investigate the role of banking image and customer satisfaction as  mediator variables on the relationship between service quality and  customer loyalty. The population of this study is all customers of  consumptive loans at Jambi Bank Branch Sungai Penuh which accounted  for 371 customers. The numbers of useful samples were 193 customers by  performing proportional cluster random sampling method. In order to  conduct hypotheses development, this research performs simple, multiple  and hierarchical regression analyses by using Statistical Package for Social  Science (SPSS) version 19.0. The results of analysis display that 1) Service  quality positively and significantly impacts customer loyalty. 2)  Service quality positively and significantly impacts banking image. 3)  Service quality positively and significantly impacts customer satisfaction. 4)  Banking image and customer satisfaction positively and significantly  impact customer loyalty 5) Banking image and customer satisfaction are  found as full mediator on the relationship between service quality and  customer loyalty. The results of the study provide practical implication to  head office of Jambi Bank Branch Sungai Penuh that in order to increase  the level of customer loyalty future, it is recommended to enhancing  banking image, customer satisfaction as well as service quality.
Memperkuat Presidensialisme Multipartai di Indonesia: Pemilu Serentak, Sistem Pemilu, dan Sistem Kepartaian Djayadi Hanan
Jurnal Universitas Paramadina Vol 13 (2016)
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Abstract

Abstract Strengthening governmental system has been the subject of public and scholarly discussion in Indonesia since a multiparty presidential system has been adopted in this country since 2004. There is a widely spread assumption that the implementation of concurrent election (legislative and presidential) is one of the main ways to do so because it will simplify the number of political parties in the legislature which will help the president (the executive) to govern more effectively. Is this assumption right? What do the theories and empirical evidence say about it? Using comparative politics perspective and analysis, this article argues that the implementation of concurrent election is not a necessary and sufficient condition for the strengthening of Indonesia’s multiparty presidential system. There are many variables that need to be combined with it. The electoral systems of plurality and majority run-off, for example, will have different impact to presidential system when combined with concurrent election.

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