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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 11 Documents
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Search results for , issue "Vol 1, No 4 (2012): Conference In Business, Accounting And Management (Cbam) 2012" : 11 Documents clear
Strategi Manajemen Berbasis Keuangan Sebagai Faktor Mitigasi Dalam Penerimaan Keputusan Opini Going Concern Studi Empirik pada Perusahaan Manufaktur di Indonesia Widhy Setyowati
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 4 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

This research is motivated by the Auditing Standard Statement (PSA) number 30 (2001) that requires auditors to evaluate the management plans to overcome financial distress of the company.The management strategy that influence the acceptance of going concern opinion involves financial based strategy such as sale of common stock strategy, issuing new debt or debt restructure, sale of fixed asset and reduction cost strategy. The use of financial condition control variable is based on the assumption that going concern opinion is given only when the company experience financial distress (McKeown et al., 1991; Behn et al., 2001). To test the hypothesis used the logistic regression towards the manufacturer which was registered in Jakarta Foreign Exchange year 2003 – 2007 and experienced financial distress by fulfilling one of the criteria, such as the following: (1) negative work capital, (2) negative equity, (3) negative operating profit and (4) negative net profit. From these criteria are obtained the sample of 275 companies. The result show that sale of common stock strategy and issuing new debt or debt restructure as mitigation factor but sale of fixed asset strategy cannot be used to predict the acceptance of going concern opinion. Otherwise, cost reduction strategy strategy indicates contrary information in going concern opinion acceptance. This evidence gives additional evidence showing that cost of reduction strategy at financial distress company indicates that the company have financial problem.Key words:      going concern opinion, financial distress, financial based strategy financial information.
Pengaruh Pengungkapan Pertanggungjawaban Sosial Perusahaan (Corporate Social Responsibility Disclosure) Terhadap Earnings Response Coefficient Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010 Tri Wahyu Karuniawan; Yeterina Widi Nugrahanti
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 4 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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The objective of this study is to investigate the effect of Corporate Social Responsibility (CSR) disclosure on Earnings Response Coefficient (ERC). The study hypothesized that there is negative effect of CSR disclosures level on the ERC since the CSR disclosures provide investors more information which is not captured by the accounting earnings. The population in this study is manufacturing companies which is listed on the Indonesia Stock Exchange in 2010. By purposive sampling method, this research obtained 66 companies as the research sample. Dependent variable in this research is the Cummulative Abnormal Return (CAR). Independent variable in this study is interaction between Unexpected Earnings (UE) and CSR diclosures index. Firm size and financial leverage was used as a control variables. For testing the hypothesis, this study using multiple regression analysis. The result found that CSR dislosure have not effect on ERC. While firm size and leverage have positive effect on ERC.Keywords :      Corporate Social Responbility (CSR), Earnings Response Coefficient (ERC), Cummulative Abnormal Return (CAR), Unexpected Earnings (UE), Size, Leverage.
Pengaruh Isi Pesan, Sumber Pesan, Dan Insentif Pada Sikap Konsumen Terhadap Sms Advertising Anggi Surya Saputra; Yenny Purwati
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 4 (2012): Conference In Business, Accounting And Management (Cbam) 2012
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The rapid proliferation of mobile phones and other mobile devices has created a new channel for marketing. Mobile advertising has emerged as one of the most popular application in mobile commerce, particularly in the form of SMS advertising. This research investigates the influence of message content, message source, and incentive on consumer attitudes toward SMS advertising. An emprical method is used and three hypotheses are tested. Our findings confirmed the three hyphoteses. The analysis is based on a consumer survey. For this purpose a judgemental sampling of 200 cellular phones users in Semarang has been assesed. The results indicate (1) consumer give a great attention toward the entertainment aspect on message content which in further lead to positive attitudes toward sms advertising; (2) message source is the most important factor affecting consumer attitudes toward sms advertising; (3) incentives that offer monetary incentives such as pulse and free minutes lead to more positive attitudes to receive and read SMS advertisingKeywords: content, source, incentives, SMS advertising, attitude
Model E-Business Untuk Klaster Industri Kerajinan Gerabah Tutik Khotimah; - Darsin
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 4 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Pottery industrys in sub-district Mayong regency Jepara are potentially industrial clusters. Pottery industrys to be pottery industry clusters are expected to eventually be able to manage the pottery industry to develop their potential, to compete with other pottery industry from other areas and potentially for export. In addition, the pottery industry clusters will be expected to assist the industry in meeting the needs of raw materials, labors, supporting materials, capitals, etc., also help the industry in distributing products to consumers directly like any distributor, and minimize competition between the fellow industry that maintained continuity of pottery industrys in sub-district Mayong regency Jepara. To sustain the pottery industrys, the development of e-business model is the right choice, responding to the issue of green business. The model will be expected to help the pottery industry clusters, both for internal activities (related to the production process) would also external activities (relating to consumer).Keywords: green business, e-business, industrial clusters, pottery industrys
Akuntabilitas Lembaga Pengelola Zakat Di Kabupaten Jember - Yulinartati; Lely Ana Ferawati Ekaningsih; Ahmad Roziq
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 4 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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This study discusses: 1) accountability of zakat, infaq, and shodaqah adequate, 2) the usefulness of such funds to the recipient charity, infaq, and sodaqah, 3) muzaqis perception against payment and management ZIS zakat institutions. The collected data analyzed by descriptive kausalilatif. The test results perceptions of the usefulness of zakat,infaq and shodaqoh presented with statistical percentages in order to draw conclusions adequately. The study was conducted over 10 months. Zakat institutions sampled in this study, seven (7) institutions, namely: LAZISMU (Lembaga Amil, Zakat, Infak dan Shodaqoh Muhammadiyah), AZKA (Amil Zakat Al-Baitul Amien), Yatim Mandiri, LAZDEPAG (Lembaga Amil, Zakat Departemen Agama Jember), YDSF (Yayasan Dana Sosial Alfalah), BMH (Baitul Mal Hidayatullah), RIZKI (Rumah Itqon Zakat Infak). The results of this study show that: 1) Zakat Organization in Jember apply the principle of accountability which includes the following; ZIS management agency is in compliancewith applicable laws or regulations, the implementation of the fundraising is in conformity with the rules and proper procedure, the agency in distributing charity funds to mustahiq was right on target. 2) The benefits of the distribution of zakat, infaq and shadaqoh for mustahiq as follows; giving mustahiq ZIS can grow a business, can help financial sector mustahiq, could help resolve / recover mustahiq economic conditions and the provision of ZIS can encourage poor families to try to get out of the self the poverty line.Keywords: zakat, infak, shodaqoh, zakat institutions
Pengaruh Quality of Work Life terhadap Kepuasan kerja, Komitmen Organisasi, Turnover Intention dan Stres Kerja: Studi pada BMT Di Kabupaten Kudus Wahibur Rokhman
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 4 (2012): Conference In Business, Accounting And Management (Cbam) 2012
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This study investigates the effect of quality of work life on job satisfaction, organisational commitment, turnover intention and stress. This study uses a sample of 150 employees of Baitul Mal wa Tamwil (BMT) in Kudus Regency, Central Java, Indonesia. The results of Structural Equation Modeling (SEM) indicate that quality work life has positively significant impact on job satisfaction and organisational commitment. The findings also noted that, quality of work life negatifely affect on both turnover intention and stress. Overall the model supported that quality of work life has significant on job satisfaction, organisational commitment, turnover intention and stress. Implication, limitation and suggestion for future research are discussed.Keywords:      Quality of work life, job satisfaction, organizational commitmen, turnover intention, dan stress kerja.
Fraud Pengadaan Barang/Jasa Feni Fartiana Akbar; - Tarjo; Anita Carolina
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 4 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Penelitian ini bertujuan untuk mengetahui sejauh mana keefektifan penerapan sistem pengendalian internal (COSO) atas kasus fraud pengadaan barang/jasa (mobil dinas) tahun 2007 di Pemerintah Daerah Kabupaten Sumenep. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan wawancara bersama informan untuk memperoleh informasi mengenai kronologi dan sistem pengendalian internal pada saat pengadaan barang/jasa tahun 2007 berlangsung. Hasil wawancara dengan informan menunjukkan bahwa kesalahan tidak terletak sepenuhnya pada semua tersangka. Menurut informan sistem pengendalian internal di pemerintah daerah kabupaten Sumenep dengan menggunakan pendekatan COSO sudah berjalan dengan baik dan selayaknya. Tetapi peneliti berpendapat bahwa karena masih terdapat salah saji atau salah material itu ditimbulkan oleh moral seseorang individu itu sendiri untuk berbuat curang dan seakan sistem yang berjalan salah, hal ini membuktikan lemahnya sistem pengendalian internal khususnya lingkungan pengendalian dan monitoring.Kata Kunci: Committee of Sponsoring Organizations of the Treadway Commision (COSO)
Potensi Green Bisnis Sisa Garmen Di Cigondewah Bandung Wanda Listiani
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 4 (2012): Conference In Business, Accounting And Management (Cbam) 2012
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Bandung tidak hanya dikenal sebagai pusat mode dan tren melainkan pusat produksi tekstil dan konveksi sejak tahun 1930an. Tidak hanya pengunjung di pusat perbelanjaan, para tengkulak baik pedagang grosir dan eceran ramai mendatangi sentra usaha konveksi dan usaha kecil seperti Majalaya, Soreang, Cigondewah. Ketiga tempat ini merupakan tempat tujuan para tengkulak dari berbagai kota. Dari daerah selatan kota Bandung inilah dapat diperoleh bahan kiloan sampai pakaian jadi. Limbah Industri garmen ini biasanya dijual atau di beli oleh para pedagang tekstil salah satunya dari Cigondewah.Cigondewah merupakan salah satu kelurahan di kabupaten Bandung yang dikenal sebagai salah satu tempat yang menyediakan kiloan dan rollan dari berbagai jenis kain sisa garmen. Penelitian ini menggunakan pendekatan kualitatif dan teknik pengumpulan data dengan wawancara dan pengamatan pada pengusaha sisa garmen di Cigondewah. Hasil penelitian ini menggambarkan potensi green bisnis sisa garmen berbagai toko di Cigondewah seperti kurnia spandex, PD Jaya Mandiri, PD Jaya Abadi Putra, Mentari Textile, PD Famili Jaya, C2B Putra, PD Putra Kurnia, Vina Tex, Dan’s Tex, ST Tex, Nurul Inayah, Rizki Ilahi, Ikhsan JS, Warna Sugih, PD Berkah, Emkatex, PD Sarifah, Sumber Prawira Rejeki, Toko Zahra Tex, Mustofa Jay, GS Collection, Hanajaya Textile, Berkah Textile, Deden Hasbi, PD Zahra, Baraya Kencana Textil dan Nasa Jeans .Kata kunci : sisa garmen, tekstil, green bisnis, Cigondewah, Bandung
Analisis Strategi Pengembangan Obyek Wisata Air Panas Cipari Kabupaten Cilacap - Suliyanto
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 4 (2012): Conference In Business, Accounting And Management (Cbam) 2012
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The aims of this study to analyze the feasibility of investement and to make strategy for the development of tourism destination hot water Cipari in Cilacap regency. Analysis tools to analyze feasibility of market and social economic aspec used descriptive analysis, to analyze the investment feasibility of financial aspec used Payback Period (PP), Net Present Value (NPV), Internal Rate of Return (IRR), while the analyze tool to analyze fitness of strategy used SWOT analysis and matrix space analysis. Based on the analysis can be concluded tourism destination hot water Cipari have potencial market and positive effect on economy society, strategy to develop of tourism destination hot water Cipari was agresive.Keywords: feasibility investment, strategy, and tourism destination.
Pengaruh Idiosyncratic Risk Dan Likuiditas Saham Terhadap Return Saham Werner R Murhadi
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 4 (2012): Conference In Business, Accounting And Management (Cbam) 2012
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Penelitian ini bertujuan untuk menguji pengaruh idiosyncratic risk dan likuiditas saham terhadap return saham. Penelitian mengggunakan data 50 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2009-2011. Variabel independen dalam penelitian ini adalah idiosyncratic risk dan likuiditas saham, serta variable control berupa ukuran perusahaan. Dengan menggunakan panel data dan pooled least square diperoleh hasil: idiosyncratic risk memiliki pengaruh negative signifikan terhadap stock return, likuiditas saham berpengaruh positif signifikan, dan ukuran perusahaan berpengaruh negative signifikan. Hal ini memberikan implikasi bahwa perusahaan dengan idiosyncratic risk yang kecil akan lebih disukai investor yang tidak mampu melakukan diversifikasi, sehingga permintaan dari individual dan insitusi secara bersamaan akan mendorong harga saham dan memberikan return yang lebih tinggi.Kata kunci: idiosyncratic risk, likuiditas saham dan stock return

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