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<![CDATA[Determinan Intensi Whistleblowing Internal pada OPD Kabupaten Purbalingga ]]>
<![CDATA[Ningrum Pramudiati]]>;
<![CDATA[Rizki Nur Aziz]]>
<![CDATA[ Telaah Bisnis Vol 21, No 2 (2020): Desember 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta ]]>
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DOI: 10.35917/tb.v21i2.180
<![CDATA[This research aims to examine the determinants of internal whistleblowing intention at OPD Purbalingga Regency. The determinants of internal whistleblowing intention need to be examined because Indonesia is one of the countries with a high level of fraud. This research used primary data in the form questionnaires with purposive sampling method. The sample used in this study were 27 Regional Apparatus Organizations (OPD) in Purbalingga Regency, Central Java Province. The variables examined in this study were professional commitment, ethical environment, moral intensity, and personal cost. This research used descriptive analysis and multiple linear regression analysis. The results of this study indicate that professional commitment, ethical environment, moral intensity, and personal cost have a positive and partial effect on the intention to conduct internal whistleblowing at the Regional Apparatus Organization (OPD) of Purbalingga Regency. A person with a high moral intensity tends to have a high intensity to whistleblowing. This means that morals are often an important limitation for a person to take action. A person with high moral boundaries will not like anything beyond the existing moral rules.]]>
<![CDATA[Fiscal Decentralization Effect on Financial Performance: Mediated by Size and Moderated by Audit Opinion in Lampung Province ]]>
<![CDATA[Eka Ningsih Puji Rahayu]]>;
<![CDATA[Rudy Badrudin]]>
<![CDATA[ Telaah Bisnis Vol 18, No 2 (2017): Desember 2017 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta ]]>
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DOI: 10.35917/tb.v18i2.98
<![CDATA[Abstract This research aims to examine the effect of fiscal decentralization on financial performance by adding government size as the mediator variable and audit opinion as the moderator variable of counties and cities in Lampung Province. Lampung Province is the center of economic mobility in South of Sumatera Island so it can impact well to regional autonomy implementation and has the best financial statements (an unqualified opinion) in Sumatra Island (47.5%). This research was conducted in 13 counties and 2 cities in 2010-2013 for the objective to see the regional autonomy implementation started in one decade. The examination of hypothesis used to Partial Least Square with the significant of decision-making <0.10. The results show that fiscal decentralization gives the positive and significant effect to financial performance but non-significant effect to government size; government size gives the positive and non-significant effect to finance performance; and fiscal decentralization gives the positive and non-significant effect to finance performance with the audit opinion as the moderator variable.]]>
<![CDATA[Tujuan Sejarah Mekanisme Pasar dalam Islam ]]>
<![CDATA[Muhammad Muhammad]]>
<![CDATA[ Telaah Bisnis Vol 14, No 1 (2013): Juli 2013 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta ]]>
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DOI: 10.35917/tb.v14i1.16
<![CDATA[ AbstractThe paper attempts to analysis the concept of market mechanism in Islamic view as developed by the Muslim scholars. The ideas of Muslim scholars are at large remained unexplored who had offered rather detailed and sophisticated discourse on market and pricing mechanism. Our study is confined to the ideas of following representative personalities such as Abu Yusuf, al-Ghazali, Ibn Taimiyah and Ibn Khaldun. The paper concludes with the note that considerable ideas on the market and pricing mechanism were found with the Muslim scholars long before the mid-eighteenth century, and that the views of Islamic writers were far detailed and clear. This requires reconsideration on Schumpeter’s statement about mechanism of pricing that nothing worth mentioning existed before the middle of eighteenth century. Especially the contribution of the Arab-Islamic scholars to economic thought be rehabilitated in the science of economics for the sake of doctrinal continuity as well as objectivity.]]>
<![CDATA[Kepuasan Kerja sebagai Variabel Pemediasi Pengaruh Motivasi Kerja terhadap Kinerja pada PT INKOASKU Jawa Barat ]]>
<![CDATA[Rahmawati Riantisari]]>;
<![CDATA[Anna Partina]]>
<![CDATA[ Telaah Bisnis Vol 20, No 2 (2019): Desember 2019 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta ]]>
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DOI: 10.35917/tb.v20i2.200
<![CDATA[The purpose of this study is to analyze the performance of employees in the production department at PT. INKOASKU, Karawang, West Java. This study analyzes the effect of motivation on employee performance. This study using the variable job satisfaction as an intervening variable. The population in this study are 80 production employees of PT INKOASKU Karawang, West Java. The sampling technique used is the model non- probability sampling by census method. This study uses a questionnaire data collection method that is distributed to all employees of the production section, amounting to 80 people. The result was that 68 questioners were filled by the productions employees of PT INKOASKU Karawang, West Java, the respondent rate was 85%. The analytical tool used is Hierarchical Regression Analysis. The result is that work motivation does not affect employee performance, work motivation has a significant positive effect on employee performance, job satisfaction has a significant positive effect on employee performance and job satisfaction acts as a mediating variable between work motivation and employee performance.]]>
<![CDATA[Pengaruh Pelatihan, Kompetensi, dan Motivasi Kerja terhadap Kinerja Karyawan Group CTO Office PT Indosat ]]>
<![CDATA[Rahma Sari Dewi]]>;
<![CDATA[Eny Ariyanto]]>
<![CDATA[ Telaah Bisnis Vol 17, No 2 (2016): Desember 2016 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta ]]>
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DOI: 10.35917/tb.v17i2.51
<![CDATA[Abstract This study aims to determine and analyze the effect of training, competence and work motivation on employee performance at CTO Office Group PT Indosat Tbk Jakarta. The research population is all employees of CTO Office Group PT Indosat Tbk Jakarta, which is 100 people. Sampling methode using the census technique, that is because the population size is relatively small then all members of the population is taken into the sample research. Primary data were collected using questionnaires and secondary data were obtained from various sources such as journals, archived documents and literature. Hypothesis testing of research using multiple linear regression statistic technique. The results of hypothesis testing proved that the variables of training, competence and motivation of each work partially have a significant positive effect on employee performance. Coefficient R2 = 0.727, which shows the findings that the variables training, competence and work motivation simultaneously able to explain significant variations of changes in employee performance variables of 72.7%.]]>
<![CDATA[Analisis Pengaruh Kompensasi dan Kepuasan Kerja terhadap Produktivitas Kerja Wiraniaga Suzuki Pt Restu Mahkota Karya Jakarta ]]>
<![CDATA[Enny Ariyanto]]>;
<![CDATA[Gazali Rahman]]>
<![CDATA[ Telaah Bisnis Vol 15, No 1 (2014): Juli 2014 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta ]]>
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DOI: 10.35917/tb.v15i1.6
<![CDATA[AbstractThis study aims to examine the effect of compensation and job satisfaction on the labor productivity of Suzuki car salesman at PT Restu Mahkota Karya. The study sample involves 162 respondents from six personal salers from different areas and determined through saturation sampling technique. Primary data is obtained through a questionnaire. Multiple linear regression model is used to test the hypothesis of the influence of variable compensation and job satisfaction on productivity. The research proves that the variable compensation partially has no significant effect on the productivity of the sales force. However, the variable of job satisfaction has weak significant influence on the productivity of the sales force. Furthermore, simultaneous variable compensation and job satisfaction have weak significant positive effect on the productivity of the sales force of PT Restu Mahkota Karya.]]>
<![CDATA[Pengaruh Pelatihan terhadap Kinerja Asisten Pembiayaan di PT Bank BNI Syariah ]]>
<![CDATA[Rizqi Adhyka Kusumawati]]>
<![CDATA[ Telaah Bisnis Vol 22, No 1 (2021): Juli 2021 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta ]]>
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DOI: 10.35917/tb.v22i1.213
<![CDATA[This study aims to evaluate the training process in the Learning Centre Unit at PT Bank BNI Syariah, (Persero), Tbk. This research is qualitative data collection methods in the form of observation and interviews with parties which is directly related to the activities of the Learning Centre Unit and the training participants. The list of questions had been structured according to Kirkpatrick & Kirkpatrick's theory as well as theory prevailing performance. Respondents are employees of PT Bank BNI Syariah (Persero), Tbk. especially those who served as a Financing Assistant. The results of observations and interviews show that there is an influence between training and improving the performance of PT Bank BNI Financing Assistant Syariah, (Persero) Tbk. and the behaviour level is the most variable dominantly affect the increase in employee performance after getting training. This is indicated by the percentage increase in the pre-test value and post-test and achievement of employee targets after attending training. Result interviewed 30 participants from 3 generations who attended the training said that 75% of the training participants were very helpful and happy get training so that helps them in completing work with new knowledge and ways.]]>
<![CDATA[Penggunaan Metode Analytic Hierarchy Process dalam Pengambilan Keputusan Penentuan Prioritas Program Kerja Dompet Dhuafa Yogyakarta ]]>
<![CDATA[Djoko Wijono]]>;
<![CDATA[Idham Ibty]]>
<![CDATA[ Telaah Bisnis Vol 16, No 1 (2015): Juli 2015 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta ]]>
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DOI: 10.35917/tb.v16i1.31
<![CDATA[Abstract Manager always faced to make a choice from various alternatives. Here the necessary prioritization and test the consistency of the choices that have been made. In complex situations, decision-making is not influenced by one factor alone but is multifactorial and includes various levels and interests. The analytic hierarchy process (AHP) is a structured technique for organizing and analyzing complex decisions, based on mathematics and psychology. It was developed by Thomas L. Saaty in the 1970s and has been extensively studied and refined since then. The AHP helps decision makers find one that best suits their goal and their understanding of the problem. It provides a comprehensive and rational framework for structuring a decision problem, for representing and quantifying its elements, for relating those elements to overall goals, and for evaluating alternative solutions. In this study, AHP used for decission making in Dhompet Dhuafa planning programs. First we decompose their decision problem into a hierarchy of more easily comprehended sub-problems, The elements of the hierarchy can relate to any aspect of the decision problem. The AHP converts these evaluations to numerical values that can be processed and compared over the entire range of the problem. This study use metodhologies: brain storming discuss, indepth interview, and collect secondary data. Find Dhompet Dhuafa solution problems by AHP.The good point of this study is showed how to use AHP for decision making.]]>
<![CDATA[Analisis Perbandingan Trading Volume Activity, Bid-Ask Spread dan Abnormal Return Sebelum dan Sesudah Adanya Pengumuman Stock Split pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode Januari 2015-Oktober 2018 ]]>
<![CDATA[Anis Zakiyah]]>;
<![CDATA[Hari Nurweni]]>
<![CDATA[ Telaah Bisnis Vol 19, No 2 (2018): Desember 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta ]]>
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DOI: 10.35917/tb.v19i2.172
<![CDATA[This study aims to analyze the differences in trading volume activity, bid-ask spread, and abnormal returns before and after the announcement of a stock split in companies listed on the Indonesia Stock Exchange from January 2015 to October 2018. A sample of 39 companies announced a stock split during the period are selected based on certain criteria. The Wilcoxon Signed Rank test is used to analyze the differences in trading volume activity, bid-ask spread, and abnormal returns, five days before and after the announcement. The use of nonparametric statistical analysis was carried out because the data were not normally distributed. The results show that there is no difference in trading volume activity around the announcement of the stock split. On the other hand, the bid-ask spread and abnormal return are statistically different around the announcement of the stock split.]]>
<![CDATA[Regional Financial Performance Before and After The Regional Autonomy in Special Region of Yogyakarta ]]>
<![CDATA[Djoko Susanto]]>;
<![CDATA[Rudy Badrudin]]>;
<![CDATA[Nuri Marlia]]>
<![CDATA[ Telaah Bisnis Vol 19, No 1 (2018): Juli 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta ]]>
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DOI: 10.35917/tb.v19i1.159
<![CDATA[Abstract The purpose of this study to examines and analyze differences the financial performance of local governments before and after decentralization. Through regional autonomy, local government has the authority to explore the role of the allocation of income and perform independently in setting development priorities. It is based on Law No. 23/2014 on Regional Government and Law No. 33/2004 on Financial Balance between Central and Local Government. The sample in this study were all districts in Special Region of Yogyakarta (DIY) in the period of 1994 to 2015. The sample used is districts in DIY namely Bantul, Gunungkidul, Kulon Progo, Sleman Regency, and Yogyakarta City. Data used in this research is secondary data. Data analysis using Paired Sample T - Test. These results indicate that there is no difference of fiscal decentralization degrees in districts in DIY before and after regional autonomy; there is no difference of regional financial independence ratio in districts in DIY before and after regional autonomy; and there is differences of regional financial in harmony ratio in districts in DIY before and after regional autonomy.]]>
