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Conference In Business, Accounting And Management (Cbam) 2012
Published by Universitas Islam Sultan Agung
ISSN : 23029791     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Kegiatan Conference In Business, Accounting And Management (Cbam) merupakan media sharing knowledge bagi edukatif untuk mewujudkan sustainable competitive advantage. Pemakalah yang hadir disini adalah peserta yang kami pandang merupakan representasi dari isu-isu. Yang merupakan perwakilan dari seluruh wilayah Indonesia.
Arjuna Subject : Psikologi - Psikologi (Lain-Lain)
Articles 22 Documents
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Search results for , issue "Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012" : 22 Documents clear
Strategi Peningkatan Produktivitas Industri Kreatif Handycraft Upaya Pengelolaan Sumber Daya Berbasis Masyarakat Ign Sri Seventi P; Mahastuti Agung; - Rahmawati; Sarah Rum Handayani; Anastasia Riani S
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

Research and development aims to examine and develop models of training and teaching materials (modules) that are required in the effort of improving the performance of their businesses. Training needs analysis conducted with the concept entrepreneurship small business, namely the implementation of management functions in the production, marketing, finance, management organizations and entrepreneurial spirit of qualified small business. Training needs to develop a spirit of entrepreneurship is 80% with the need include: leadership, self-motivation to become a man of learning and results orientation in the business. Training needs for production handycraft activities is 100% with the need include the administrative aspects of the production, quality control and production of knowledge about workplace safety and health. Potential training needs to develop a financial management business amounted to 83% with aspect needs include financial plan preparation, practical healthy separation of personal paternity and business bookkeeping and practical for small business. Potential training needs for marketing is 73%. Themodul are been developed in this research are entrepreneurship, handycraft bag from batik, and accounting.Keywords: entrepreneurship, management organization, marketing, production, and finance (accounting)
Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Perusahaan Yang Terdaftar Di Bursa Efek Indonesia - Melvina; Mitha Dwi Restuti
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Good corporate governance enable company to increase their performance through effective and efficient operation. The purpose of this research were investigate the effect of good corporate governance to company performance. Sample of this research is 66 listed company and had Corporate Governance Perception Index (CGPI). Company performance measured by ROE and Tobin’s Q. Multiple regression used to test the hypotheses. The result were good corporate governance had no effect on ROE and Tobin’s Q. This result indicate that good corporate governance did not have effect on short term and the effect can be seen in the long term.Keywords: good corporate governance, company performance
Pengaruh Modal Intelektual Pada Kinerja Organisasional: Sebuah Pendekatan Komplementarian Hamdi Harmen; - Fairuzzabadi; - Farid
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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The study aims to examine the effect of intellectual capital’s components – human, structural, and relational capital, and their interactions on the organizational performance in a sample of private higher education in Yogyakarta. The regressions results indicated organizational performance in the dimension of organizational effectiveness can be well-explained by each component of intellectual capital. The results also indicated the interactions among human capital and relational capital had a synergistic or enhancing interactions in explaining performance of higher education institution.Keywords: intellectual capital, organizational performance, higher education institution.
Consumer Acceptance Of E-Commerce In Indonesia Muhammad Luthfihadi
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Tujuan dari makalah ini adalah untuk mengetahui faktor-faktor apa saja yang mempengaruhi penerimaan teknologi di salah satu situs e-commerce di Indonesia, Kaskus. Data untuk penelitian ini dikumpulkan dari 223 responden pengguna Kaskus. Model penelitian ini didasarkan pada teori Technology Acceptance Model (TAM). Hasil penelitian menunjukkan bahwa ‘Trust’ berpengaruh positif terhadap ‘Intended Use’ tetapi, ‘Percieved ease of Use’ tidak berpengaruh secara signifikan terhadap’Perceived Usefulnes’ , dan juga ‘Risk’ tidak berpengaruh negatif terhadap’Intended Use’. Konstruk baru ‘Seller Status & Reputation telah terbukti mempengaruhi secara positif terhadap konstruk ‘Trust’.Keywords: Technology Acceptance Model (TAM), Electronic Commerce, Perceived Community, Seller Status & Reputation
Analisis Pengaruh Konflik Hubungan Kerja Terhadap Motivasi Kerja Karyawan Studi Empirik Pada Industri Kerajinan Rotan Desa Trangsan Gatak Sukoharjo Jateng Sujadi Lukman Hakim; Siti Fatimah Nurhayati
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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The research examined the impact relation conflict with the setting of high shool institution namely the home industrial Trangsan, Gatak, Sukharjo. The objective was to analyze whether the variable of worker behavioral attributes model of relation conflict consisting of miscommunication, naive realisme, intervence, faulty attribution, disagreement and negative emotion significanly affecting the work motivation. The sampling as many as 48 persons was taken by using purposive method. They comprised the managers whose qualifications were as workers of administration unit in university. From the 52 persons taken as samples through questioner sheets, 50 quistioner sheets were returned but one of them was damaged. Therefore, there wereonly 48 quistioner sheets which were valid to be analyzed. The result of regression analysis by using the instrument called the program SPSS version 12.00 showed that miscommunication and naive realisme significanly negative affecting the work of motivation. Whereas the others variable such as negative emotion, intervence, faulty attribution, disagreement have effect positively toward the work of motivation.Keywords : Faulty attribution, miscommunication, naive realisme, intervence, disagreement and negative emotion and the work of motivation.
Analisis Pengaruh Corporate Social Responsibility Terhadap Kinerja Finansial Perusahaan dengan Culture dan Corporate Governance sebagai Variabel Pemoderasi: Studi Empiris Pada Perusahaan Listing di Bursa Efek Indonesia Indah Novita Sari; Lulus Kurniasih
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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The purpose of this study is to examine the effect of culture and corporate governance on its corporate social responsibility disclosures. For further, this study aims to obtain the empirical evidence about the effect of corporate social responsibility on its corporate financial performance with culture and corporate governance as moderating variables.Corporate governance are identified as the proportion of the audit committee, the number of commissary board meetings, and the proportion of managerial ownership. The culture are identified as the proportion of Indonesian board of directors, Indonesian board of commissioners, and foreign ownership. Corporate social responsibility disclosures are measured by using corporate social responsibility index. Then, the corporate financial performance are measured by Return on Assets (ROA). This study includes firm size and leverage as control variables. Under purposive sampling method, 153 companies that listed in Indonesia Stock Exchange are selected. This study employed a data testing technique: classical assumption, descriptive statistic, and hypothesis test using ordinary least square regression. Analysis of statistical result that foreign ownership is a significant predictor to corporate social disclosure. The firm size as control variable also affects corporate social responsibility disclosure. In addition, culture and corporate governance have no signifficant effect in mediating the relationship between corporate social responsibility and corporate financial performance.Keywords : corporate social responsibility, culture, corporate governance, corporate financial performance
The Influence Of Fundamental Factors To Liquidity Risk On Banking Industry: Comparative Study between Islamic Bank and Conventional Bank In Indonesia Harjum Muharam; Hasna Penta Kurnia
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Bank and risk are two things that cannot be separated from each other. Both conventional and Islamic banks are more or less similar in risk summary. One of the critical risk is liquidity risk that caused by bank disabilities on meeting their maturity dates of depositors. Therefore it needs further observations to control their liquidity risk. This study investigates the influence of CAR, profitability ratios, NIM, liquidity gaps, and RLA belongs to liquidity risk on banking industry. The population of this study consists of conventional and Islamic banks. The selection of samples uses purposive sampling method. The samples are divided into 3 conventional banks and 3 Islamic banks. The study is based on secondary data in a period of five years, i.e. 2007-2011. The statistical analysis of secondary data has been divided into three, which are descriptive, regressionand hypothesis testing. The study finds negative and significant influence of CAR and ROE to liquidity risk on conventional banks, while ROA and RLA have positive and insignificant effect. In Islamic banks, the research finds positive and significant impact of NIM and ROE to dependent variable, whereas liquidity gaps and RLA have insignificant affect. Liquidity gaps have positive and significant effect to liquidity risk in conventional banks, while ROA has positive direction in Islamic banks. In addition, NIM in first model and CAR in second model is found to be negative and insignificant at 5% significance level.Keywords: conventional banks, Islamic banks, liquidity risk, fundamental factors
Analisis Pengumuman Akuisisi Terhadap Return Saham Bank Umum di Bursa Efek Indonesia Periode 2005-2011 M. Sienly Veronica; Anis Putri Kusuma
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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The purpose of this study was to see whether there is a difference between the stock returns before and after the acquisition as long as there are differences of opinion as to whether or not the difference between the stock returns before and after the acquisition, because of that it is interesting to do the research again. In this research, the sample used is a bank that there are only three banks acquired during the period 2005-2011. By using a period of 22 days before and 22 days after the acquisition, and Wilcoxon test method for abnormal data obtained using α of 0.05 then the result that there is no difference between the stock returns before and after the acquisition, it happens because of a lack of information regarding the incident acquisition so that investors receive the information at the time of acquisition or late events know.Keywords: Acquisitions, and Bank Stock Return
Peran Corporate Social Responsibility Disclosure Dalam Memediasi Mekanisme Corporate Governance Dan Earning Management Terhadap Corporate Financial Performance Luluk Muhimatul Ifada; Siti Istiqomah
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
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The corporate social responsibility (CSR) has to be based on triple bottom lines those are social, environmental, and financial. The corporate governance mechanism is represented by managerial ownership, institutional ownership, proportion of independent commissioner board, and existence of audit committee. The objectives of this study is to examine the influence corporate governance mechanism to earnings management, CSR disclosure and corporate financial performance and examines the influence of earnings management to CSR disclosure and corporate financial performance. Beside that, this study also examines the influence of corporate governance mechanism to corporate financial performance mediated by earnings management and CSR disclosure and the influence of earnings management to corporate financial performance mediated by CSR disclosure. Earnings management and CSR as intervening variables in this study. This study takes 84 companies sample by purposive sampling in the manufacturing sector at the Indonesian Stock Exchange, which were published in financial report from 2007-2009. The analysis method used of this research is Partial Least Square (PLS) . The results of this study showed that: (1) corporate governance mechanism have positive correlation but not significant to earnings management and corporate financial performance. (2) corporate governance mechanism have positive significant influence to CSR disclosure. (3) earnings management have positive correlation but not significant to CSR disclosure and corporate financial performance. (4) earnings management and CSR disclosure doesn’t intervening variables in the relation of corporate governance mechanism to corporate financial performance. (5) CSR disclosure doesn’t intervening variable in the relation of earnings management to corporate financial performance.Keyword : Corporate Governance Mechanism, Earnings Management, CSR disclosure, Corporate Financial Performance.
Model Pengukuran Kinerja Entitas Syariah - Istutik
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Along with many kinds of Islamic Business has triggered the more Islamic entities born in Indonesia.Dewan Standar Akuntansi Syariah (DSAS) has been working hard to provide accounting standards for Islamic entities and conventional entities that implement Islamic transactions. Availability of Dewan Pengawas Syariah (DPS) in organizational structure of Islamic entitiy. Model of Organizational performance that is used for conventional entity can not simply be implemented for Islamic entity. Comitment to implement the concepts and principles of accounting and managerial should be measured and assessed in conjunction with other performance measures. Balanced scorecard has been introduced by Kaplan since 1991 for the measurement of organizational performance can be adopted for performance measurement of Islamic entities. By entering sharia perspective in four perspective of balanced scorecard, it can explained in a comprehensive of performance of Sharia entity in four perspectives, which include: financial, costumer, internal business processes, learning & growth, and in the sharia perspective. Evaluation of the performance of the Islamic entity through four perspective had have been entered with the shariaperspective in it could explain a causal relationship to encourage improvements Islamic entity, and in the long run be able to realize the vision and mission of the organization to lead realize rahmatan lil alamin.Keywords: Performance of Sharia Entity, Balanced Scorecard

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