SEIKO : Journal of Management & Business
The Journal Management & Business (SEJaman) provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of management business both theory and practices. It aims to foster the exchange of ideas on a range of important management subjects and to provide stimulus for research and the further development of international perspectives.
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<![CDATA[CORPORATE GOVERNANCE MANAGEMENT TOWARDS COMPANIES INCLUDING IN LQ45 INDEX ]]>
<![CDATA[Dwi Fuji Wahyuni]]>;
<![CDATA[Masyhuri Hamidi]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 3, No 2 (2020): January-Juny ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v3i2.559
<![CDATA[This research investigates the effects of managerial ownership, intitutional ownership and independent board of commissioners on earnings management either simultanleously or partially. Population of this research are companies listed on Indonesian Stock Exchange that registered in LQ45 index from 2014-2018. The type of this research is descriptive study and using secondary data from the financial reports. This reseach uses multiple linier regression technique, using firm size as a control variable. where the results of this research show that simultaneously managerial ownership, institutional ownership, independent board of commissioners, and firm size have significant effect to earnings management. Partially, intitutional ownership have no significant effect to earnings management, managerial ownership have no significant effect to earnings management and independent board of commissioners have no significant effect to earnings management. Keywords: institutional ownership, managerial ownership,independent board of commissioners]]>
<![CDATA[CIVIL SERVANTS 'COMPETENCE AS PUBLIC SERVICES ]]>
<![CDATA[M. Fikro Rusdi]]>;
<![CDATA[Jeane Langkai]]>;
<![CDATA[Charles H S Tangkau]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 3, No 2 (2020): January-Juny ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v3i2.561
<![CDATA[This study aims to describe the analysis, and interpret the Competencies of Civil Servants in carrying out governmental duties as a public service at the Bolaang Mongondow Utara Regency Secretariat. This type of research is Qualitative with a case study approach. The results showed that: The implementation of competency standards for Civil Servants in carrying out government duties as a public service at the Regional Secretariat of North Bolaang Mongondow Regency has not run as expected. This can be seen from the results data (1) the processes and procedures carried out have not fully met the process in accordance with the guidelines for rolling position in North Bolaang Mongondow Regency which is in accordance with the Minister of Administrative Reform and Bureaucracy Reform (PERMENPANRB) Number 38 of 2017 concerning Position Competency Standards State Civil Apparatus. (2). The procedure for rolling has already been stated in the Regent's decree, but the process is not yet understood and follows the stages and indicators that must be met that have not gone well as expected. (3). in the placement process there are officials who are not in accordance with their competencies to occupy the position because if viewed from the rules not in accordance with the guidelines the Managerial Competency indicator is measured from the level of education, structural training or management, and leadership experience this is contained in PP 11/2017 Article 55. ( 4) employee qualifications although it is recognized that the fulfillment of qualifications and competencies is still around 60% -70% according to the requirements. (5) meryt system is also not fully implemented, the quality factor of HR (Human Resources) seen from the level of education still needs to be improved especially at the S2 level , and the level of skills of employees who must follow Diklatpim according to the level of position they occupy must be appropriate and get attention. Keywords: Public Policy, Public Services, PNS Competence]]>
<![CDATA[“BATIK†BUSINESS PRODUCTS AMONG BEFORE AND AFTER USING A DIGITAL MARKETING SYSTEM ]]>
<![CDATA[Ambarwati, Diana]]>;
<![CDATA[Nadhiroh, Umi]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 3, No 2 (2020): January-Juny ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v3i2.560
<![CDATA[The purpose of this research is to analyze which batik business groups experienced the highest increase in competitiveness and product sales results and how to increase competitiveness and product sales results among before and after using a digital marketing system at one of the batik entrepreneurs. This research uses a comparative approach by analyzing the increase in the highest competitiveness and product sales results and analyze the highest competitiveness and product sales results before and after using the Digital Marketing System. The approach taken by using a questionnaire in accordance with 24 indicator variables. The study was conducted on 4 (four) Batik Business Groups in Kediri City, including Wecono Asri, Dermo, Numansa and Galuh by involving the leaders of the Batik Business Group on the company's competitiveness and product sales before and after using a digital marketing system in March and July 2019. This research technique enabled the researcher to draw conclusions based on the characteristics of respondents regarding increasing company competitiveness and product sales results. The result of this research is Batik Numansa has a higher competitiveness and sales product increase compared to Batik Wecono Asri, Dermo and Galuh. The increase in competitiveness and sales product of Batik Numansa after using a digital marketing system is higher than before using a digital marketing system Keywords : Competitiveness, Sales Result, Batik, Bussiness Product, Digital Marketing System]]>
<![CDATA[DAMPAK AKTIFITAS KEUANGAN TERHADAP KESEJAHTERAAN PETANI DI BULUKUMBA ]]>
<![CDATA[Basmar, Edwin]]>;
<![CDATA[Sugeng, Rachmat]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 3, No 2 (2020): January-Juny ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v3i2.566
<![CDATA[Penelitian ini bertujuan untuk mengukur kesejahteraan petani di Bulukumba, melalui aktifitas keuangan secara mikroekonomi dan makroekonomi. Data yang digunakan merupakan data sekunder yang diperoleh dari statistik Bulukumba dari tahun 1990 hingga tahun 2018. Semua data diolah dengan menggunakan SPSS versi 23. Hasil penelitian ini menunjukkan bahwa variabel mikroekonomi memberikan pengaruh pada kesejahteraan, berbeda dengan variabel makroekonomi. Kata Kunci : kredit, inflasi, aktifitas keuangan, fluktuasi keuangan, kesejahteraan]]>
<![CDATA[REVIEW OF SALES AND INVENTORY ACCOUNTING INFORMATION SYSTEMS ]]>
<![CDATA[Harlina Liong]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 3, No 2 (2020): January-Juny ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v3i2.567
<![CDATA[The results of this study indicate that the sales and inventory accounting information system at the Chir Chir Fusion Chicken Factory Makassar still uses a manual system. The related functions in the sales and inventory accounting information system are waitrees, cooks, cashiers, financial admin, purchasing, cook, financial admin. The documents used in the sales and inventory accounting system are order notes, struck sales, purchase notes. The notes used in the sales and inventory accounting information system are sales records, and stock cards. The sales accounting information system procedure starts from the recording process of sales for inventory is a sales procedure that reduces inventory and purchases that add to the inventory. Keywords: Sales and Inventory Accounting Information Systems]]>
<![CDATA[REVEALING AND BUILDING THE PROFESSIONAL COMMITMENT OF AUDITOR THROUGH LOCAL WISDOM PERSPECTIVE OF THE KAILI COMMUNITY ]]>
<![CDATA[Nur Alimin Azis]]>;
<![CDATA[Rahayu Indriasari]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 3, No 2 (2020): January-Juny ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v3i2.578
<![CDATA[This study aims to reveal the professional commitment of auditor in local wisdom perspective of the Kaili ethnic community. Qualitative approaches through data reduction and interpretation are used as data analysis. Source triangulation through the case which related to auditor professional commitment was implemented to get a total comprehension. The elaboration result of auditor professional commitment with the local wisdom of Kaili ethnic indicates that auditor professional commitment will be faded by the individual behaviour which are nevadai, nenavusaka, and nebagiu. In contrary, the auditor professional commitment can be maintained if the auditor adheres to the Kaili’s cultural values of local wisdom in doing good that relates to daily life, namely ane mamate rai nembali, pakadoli gau nemo mabali (to always doing good in life, do not bother it with wickedness), ane raja madago, maria rasi (good favor brings many benefits), belo raporia belo rakava (good deeds will be rewarded with good deeds).]]>
<![CDATA[PENGARUH LEVERAGE, PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Dilla Febria]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 3, No 2 (2020): January-Juny ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v3i2.568
<![CDATA[Penelitian ini dilakukan untuk mengetahui pengaruh dari Leverage, Profitabilitas, dan Kepemilikan Manajerial terhadap Manajemen Laba dengan menggunakan ukuran dan umur perusahaan sebagai variabel kontrol. Populasi dalam penelitian ini adalah perusahaan tambang yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018. Jumlah perusahaan pada penelitian ini sebanyak 23 dengan menggunakan teknik puposive sampling. Penelitian ini menggunakan analisis regresi data panel, dengan beberapa pemilihan model uji chow dan uji hipotesis menggunakan software E-Views. Dengan menggunakan T-test untuk menguji koefisien regresi secara parsial serta F-test untuk menguji pengaruh secara bersama-sama dengan tingkat signifikan 5%. Hasil yang diperoleh pada penelitian ini yaitu leverage dan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba. Sedangkan, profitabilitas mempunyai pengaruh positif dan signifikan terhadap manajemen laba. Secara simultan leverage, profitabilitas dan kepemilikan manajerial berpengaruh terhadap manajemen laba. Kata kunci: “Leverage, Profitabilitas, Kepemilikan Manajerial, Manajemen Laba”.]]>
<![CDATA[LEADERSHIP RESPOND TO ORGANIZATIONAL CHANGE RESISTANCE ]]>
<![CDATA[Louis Mokolensang]]>;
<![CDATA[Charles Henry S Tangkau]]>;
<![CDATA[Wilson Bogar]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 3, No 2 (2020): January-Juny ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v3i2.563
<![CDATA[This study aims to describe the analysis, and interpret the leadership style of the Sukur Village Chief Airmadidi District, North Minahasa Regency. The method of approach uses qualitative or postpositivistic, because it is considered appropriate according to the problem at hand. The results of the research obtained by the Lurah in communicating are still not open, many decisions are not conveyed to his employees transparently and the Lurah's weak ability to communicate both with employees and the community. Good communication will have an impact on the preparation of work program planning which is a further action after determining the vision organization; Experience in the world of government is still minimal with a background of junior high school teachers and educational qualifications not in the field of government and the village head does not understand the vision and mission of the village organization; The Lurah does not really understand the main tasks and does not yet have a work program planning and Lurah's inhospitability in decision making is dominated by the character of his past and his reluctance to practice according to existing rules. The ability of the lurah in understanding the existing resistance either personally to the rules or resistance to problems related to decision making has not yet implemented the existing rules and is more dominated by what is not desired by the rules, understanding the rules there but to practice those which are still not maximal, especially in in his decision-making which is dominated by his feelings and delegation of tasks that do not understand Job description according to the duties that are owned, so that the problem solving in this study The need for rolling positions based on expertise and competence; Commitment to the involvement and participation of the Lurah needs to be increased; Positioning a Lurah must Understand the Auth and rules; Assignment of tasks based on task fields and competencies; Background The Lurah must meet educational qualifications, skills and loyalty]]>
<![CDATA[PENGARUH RESIKO KLAIM, PENJAMINAN ULANG, SUBROGASI DAN PENDAPATAN HASIL INVESTASI TERHADAP PROFITABILITAS ]]>
<![CDATA[Fadhli, Ibnu]]>;
<![CDATA[Alfarisi, Fany]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 3, No 2 (2020): January-Juny ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v3i2.562
<![CDATA[Penelitian ini bertujuan untuk mengukur seberapa besar pengaruh variabel Risiko Klaim, Penjaminan Ulang, Subrogasi dan Pendapatan Hasil Investasi terhadap Return on Asset perusahaan penjaminan kredit. Untuk mengetahui bagaimana pengaruh 1) Risiko Klaim terhadap Return on Asset perusahaan penjaminan. 2) Penjaminan Ulang terhadap Return on Asset perusahaan penjaminan. 3) Subrogasi terhadap Return on Asset perusahaan penjaminan. 4) Pendapatan Hasil Investasi terhadap Return on Asset perusahaan penjaminan. 5) Secara bersama-sama Risiko Klaim, Penjaminan Ulang, Subrogasi dan Pendapatan Hasil Investasi terhadap Return on Asset perusahaan penjaminan dengan pendekatan analisa time series, linear berganda. Data primer perusahaan penjaminan PT ABC.Temuan dari penelitian ini menunjukkan bahwa resiko Klaim, Penjaminan Ulang, Subrogasi, Pendapatan Hasil Investasi secara simultan atau secara bersama-sama berpengaruh secara signifikan terhadap Return on Asset. Risiko Klaim memiliki pengaruh negatif yang signifikan secara individu terhadap Return on Asset. Penjaminan Ulang tidak memiliki pengaruh yang signifikan secara individu terhadap Return on Asset. Subrogasi memiliki pengaruh yang signifikan secara individu terhadap Return on Asset. Pendapatan Hasil Investasi memiliki pengaruh yang signifikan secara individu terhadap Return on Asset. Kata Kunci: Penjaminan Ulang, Resiko Klaim, Subrogasi, Return on Asset]]>
<![CDATA[IMPLEMENTASI KEBIJAKAN TATA KERJA PANGKALAN PENJAGAAN LAUT DAN PANTAI KELAS II BITUNG ]]>
<![CDATA[Rengga, Joseph]]>;
<![CDATA[HS Tangkau, Charles]]>;
<![CDATA[Bogar, Wilson]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 3, No 2 (2020): January-Juny ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v3i2.565
<![CDATA[The purpose of this research is to describe, analyze, and interpret the implementation of the Organization and Work Procedure of Class II Bitung Sea and Coast Guard Base. This type of research is Qualitative. The reason for using this research is because of the appropriateness of the existing problems in which to understand the implementation of the policies of the Organization and Work Procedure of the Marine and Coastal Base at PLP Class II Bitung in North Sulawesi Province, natural and natural holistic are needed in order to obtain data from the problem in depth (Verstehen). The results of the study show that: Enforcement of authority from the KPLP refers to article 278 of Law Number 17 Year 2008 concerning Shipping, namely the problem for enforcement of ships with foreign flags which tends to be rather difficult because of the Flag State, according to the provisions of officers must coordinate first with the flag's country of origin because when the flag is located it is likened to a running country. Regarding the application of sanctions when incomplete vessel documents are found when carrying out shipping safety supervision operations, they are still not firmly applied to the maximum. From the data found there are vessels whose documents do not exist or have expired / the operating permit period has expired; The ship departed without a sailing agreement; There has never been a shipping crime handled by PPNS that can reach the court. Keywords: Public Policy, Policy Implementation, Law Number 17 Year 2008 concerning Shipping in KPLP Bitung]]>
