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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 123 Documents
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Meningkatkan Mutu Layanan Perguruan Tinggi Melalui Praktik Pengelolaan Quality Work of Life Karyawan Ratna Widiastuti; Meily Margaretha
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

Giving the best quality service to the students is the purpose of many education institutions. One of the factors that support the service is employees who work in the organization, which are lecturer and employee support system. Therefore, employees should be motivated in order to improve their performance. Quality work of life is a concept that supports the quality work of the employee in the organization. This concept tries to improve employees’ dignity and self esteem. The important role of quality work of life is to change the work climate of the organization in order create a better work of life. The purpose of this paper is to give a conceptual review of quality work life with its practices in organization, such as financial compensation, carrier opportunity, and job characteristics.Keywords: higher education, service quality, quality work of life
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
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

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
DETERMINAN KEBUTUHAN SAK ETAP BAGI UKM (Studi Empiris Pada UKM Makanan di Kota Semarang) Faizatuz Zahro; Sri Dewi Wahyundaru
Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015
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Abstract

SAK ETAP level needs for SMEs is very low and also still considered burdensome SMEs. The study entitled "Determinan Kebutuhan SAK ETAP  bagi UKM" tested several factors that affect the need for SMEs SAK ETAP. These factors are the owner of educa tion, understanding   of   information   technology,   the   qualitative   characteristics   of   financial statements, socialization SAK ETAP and sca le. This study used a descriptive research. Data collection was conducted by questi onnaire to 42 owners of SMEs Food in Semarang.  The data obtained were analyzed using SPSS. Mechanical analysis using validity, reliability test, normality test, mu ltico llinearity, heteroscedasticity  test, multiple  linear regression  test, t test, F test, and the coefficient  of de termina tion. The  analysis  showed  that  all  items  are  valid  question.  Overall  variable  is declared reliable. Normally distributed regression model, did not happen multikolinier and heteroscedasticity. The regression coefficient is positive. Hypothesis testing results show that the education owner (X1), Qualitative Characteristics of Financial Statements (X3) and Scale (X5) significantly  affects  SAK ETAP  needs  for SMEs,  while  Understanding  Informati on Technology (X2) and Socialization SAK ETAP (X4) had no significant effect needs to SAK ETAP for SMEs. Taken together, all the independent variables affect the SAK ETAP needs. Determination coefficient of 53.60%.     Keywords:  business  scale,  information  technology,  owner  education,  socialization,   SAK ETAP
PENGARUH KEPEMIPINAN TRANSFORMASIONAL, INTEGRITAS PERILAKU DAN KEPERCAYAAN TERHADAP PIMPINAN DALAM PENINGKATAN KINERJA SDM (StudiBLHKP, BKPPD dan BPMP Kabupaten Konawe Selatan, Provinsi Sulawesi Tenggara) Yulianti -; Wuryanti -
Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015
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Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh kepemimpinan transformasional, integritas perilaku dan kepercayaan terhadap pimpinan  dalampeningkatan kinerja SDM .Hasil penelitian ini diharapkan dapat memberikan masukan wacana ilmupengetahuan pada bidang manajemen sumber daya manusia, terutama mengenai kepemimpinantransformasional, integritas perilaku dan kepercayaan.Penelitianini merupakan penelitian eksplanatif yang menguji dan menjelaskan variabel- variabelpenelitiandengan menguji hipotesis. Pendekatan kuantitatif melalui studi kepustakaan dan penyebaran kuesioner digunakan pada penelitian ini. Populasi penelitian terdiri dari seluruh pegawai padaBadan Lingkungan Hidup Kebersihan dan Pertamanan (BLHKP), Badan Kepegawaian Pendidikan dan Pelatihan Daerah (BKPPD) dan Badan Pemberdayaan Masyarakat dan Pemerintahan Desa (BPMPD) Kabupaten Konawe Selatan . Total populasi adalah 126 pegawai, tetapi hanya sebanyak 100 responden yang mengembalikan kuesioner lengkap. Metode sampling yangdigunakanpada penelitian ini adalah sensus sampling.Analisa data dilakukan dengan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa : 1) kepemimpinan transformasional berpengaruh positif dan signifikan terhadap kinerja SDM, 2) kepemimpinan transformasional berpengaruh terhadap kepercayaan, 3) kepercayaan terhadap atasan berpengaruh positif dan signifikan terhadap kinerja SDM, 4) integritas perilaku berpengaruh positif namun tidak signifikan terhadap kinerja SDM, dan 5) integritas perilaku berpengaruh positif dan signifikan terhadap kepercayaan. Hasil ini memberikan suatu masukan mengenai  model  kepemimpinan  transformasional  yang  efektif  dan  tepat  bagi  instansi  pemerintahan seperti pada instansi Badan Lingkungan Hidup Kebersihan dan Pertamanan (BLHKP), Badan Kepegawaian Pendidikan dan Pelatihan Daerah (BKPPD) dan Badan Pemberdayaan Masyarakat dan Pemerintahan Desa (BPMPD) Kabupaten Konawe Selatan.Kata  Kunci:  kepemimpinan  transformasional,  integritas  perilaku,  kepercayaan  terhadap  pimpinan, kinerja SDM.
Analisa Lingkungan Makro, Perilaku Konsumen Serta Peluang Dan Strategi Bisnis Hijau Di Indonesia Damayanti Octavia
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 1 (2012): Conference In Business, Accounting And Management (Cbam) 2012
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Abstract

Perubahan iklim serta beberapa kondisi yang mengancam kelestarian lingkungan mendorong kesadaran masyarakat akan produk yang ramah lingkungan. Untuk mengetahui mengetahui peluang dan tantangan bisnis hijau maka diperlukan analisa lingkungan makro dan perilaku konsumen terhadap produk hijau. Peluang merupakan pendorong bisnis hijau, sedangkan tantangan merupakan alat untuk menciptakan strategi. Strategi bisnis hijau menghasilkan keunggulan bersaing, reputasi merek, dan peningkatan penerimaan.Kata kunci : Analisa Lingkungan Makro, Perilaku Konsumen, dan Peluang Bisnis Hijau.
Pengaruh Kepemimpinan, Pemberdayaan, dan Stres Kerja Terhadap Komitmen Organisasional serta dampaknya terhadap Kinerja Dosen Idayanti Nursyamsi
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
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This research aimed to examine the effects of leaderships, empowerments and working pressures towards organizational commitment as well as its impact on lecturers’ performance. This is a descriptive research with populations of 143 lecturers of Economics and Business Faculty, Hasanuddin University. Selected samples were 100 lecturers obtained through cluster sampling, stratified sampling and proportionate random sampling techniques. Method of analysis used in this research was path analysis processed with SPSS program version 20.0. The result of research shows that there are directly positive and significant effects between leaderships and mpowerments towards organizational commitment and lecturers’ performances, while variable of working pressures has directly negative and significant effects towards organizational commitment and lecturer’s performance. Variable of empowerment has the most dominant contribution and directly affecting, even if it is seen by indirect effects.Keywords : leaderships, empowerments, working pressures, organizational commitment, lecturers’ performance
Implementasi Konservasi Moral Melalui Pendidikan Akuntansi Berkarakter Untuk Mengoptimalkan Peran Etika Bisnis Dan Profesi Dalam Upaya Mewujudkan Greening Business Management Maylia Pramono Sari; Surya Raharja
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
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There are some very facts related to the environmental crisis that occurred in Indonesia. Environmental crisis facing humanity is a direct result of environmental management “non-ethical”. Thus it can be said that the ecological crisis facing humanity is rooted in a crisis of ethics or moral crisis largely caused by the neglect of character education. Therefore, in order to achieve Greening Business Management is a strategy of integrated environmental management will require optimization of business ethics and professional roles in business processes.The growth of ethical awareness is influenced by a person during one’s college education. Therefore, it is necessary to raise awareness of the role of education through the implementation of conservation ethical moral in all subjects in the curriculum. If it is also applied to S1 accounting students, the students will become professionals in the field of accounting that have ethical considerations ability is fine as it used to take ethical considerations in both the professional as well as discussion of ethical dilemmas through simulation completion of cases of ethical considerations. The author conducted a conceptual study in the writing of this article and the author seeks to analyze alternative solutions to the problems existing environmental crisis. The authors sought to implement conservation through learning accounting moral character throughout the course to the curriculum S1 Accounting, by taking an example of the study of the curriculum of the Faculty of Economics in Accounting S1 Semarang State University in 2012 with a total of 66 subjects. Real steps by the author is to redesign the competency standards in all accounting courses by optimizing the four aspects of intelligence that is Physic Quotient (PQ), Intellectual Quotient (IQ), Emotional Quotient (EQ) and Spiritual Quotient (SQ) to generate student character positive. Expected with positive character formation of the students, it is expected the perpetrators accounting accounting will also have a good character in the business-related issues so expect moral and character primarily related to the environmental crisis will be resolved and the business can be run with a healthy, consistent and ethical.In this case, the authors classify as accounting actors in the formation of character is the focus of financial accountants, management accountants, public accountants, public sector accountants, managers and stakeholders of the company. The results showed that of the 66 subjects, there were 35 subjects that are the focus of character education for character building accountants, managers and stakeholders; 13 subjects were the focus of financial accountants, public accountants and public sector accountants, 11 subjects were focused management accountant, 7 subjects that focus accountants public and public sector accountants.Keywords: Greening Business Management, Business & Profession Ethics, Learning Accounting Character, Moral Conservation
Kepemilikan Bank, Pemenuhan Kecukupan Modal Dan Insentif Pbv Sebagai Penentu Pengambilan Risiko Perbankan - Taswan
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 paper on these issues, the first effect of bank ownership on risk taking, the effect of Capital Adequacy Ratio (CAR) on risk taking, and the effect of PBV on risk taking. Issues were tested in the total sample and sub sample with PBV as risk-taking incentives. With a sample of commercial banks operating in Indonesia and and analyzed with the OLS model and the analysis of sub-group of the obtained results that the domestic private ownership, foreign ownership and ownership concentration of each of the significant positive effect on the risk. Negatively Capital Adequacy ratio (CAR) affect on risk taking, and PBV negative effect on risk taking. Influence the determinants of risk among groups of banks with low PBV with higher PBV is significantly different. Determinants of risk in the lower PBV of bank is more sensitive than the bank with a high PBV. This finding is consistent with the moral hazard argument or entrenchment, except for the effect of regulation on risk taking is more consistent with the arguments of representative and convergence.Keywords: Bank ownership, CAR, PBV, Risk, entrenchment.
ASET MANAJEMEN RUMAH SAKIT BERBASIS WEB SYSTEM Angelina Permatasari
Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015
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The latest development, asset management increased its scope to be able to monitor the performance of operational assets and investment strategies for asset optimization. When the development of the set trying to be explored in the context of asset management by local governments in Indonesia, is not yet fully understood by the asset management area. The method used is Evidence base and quality management policy. Making evidence-based quality management policies, namely in asset management web-based hospital system will provide a valuable opportunity to manage assets hospital with a quality policy making because based on evidence. Asset Management application design Hospitals web base system as a tool that is helpful in the management of Asset Management in the Hospital so that these activities can be run with the economic, effective and efficient.  Keywords: asset management, hospital, evidence based, web system
PENINGKATAN PERILAKU KERJA ISLAMI DENGAN BUDAYA ORGANISASI ISLAMI SEBAGAI VARIABEL MODERASI Diah Ayu Kusumawati
Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015
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This study aimes to analyze the influence of islamic leadership style, Islamic work ethic and islamic organizations culture to conduct Islamic work behavior in Sultan Agung Islamic University of Semarang. The purpose of this study was to determine the role of organizational culture islamic to moderate the relationship between leadership style islamic and islamic work ethic in Islamic work behavior of the lecturer and staff at the Sultan Agung Islamic Univercity of Semarang. Data were obtained from 1 60 respondents to the questionnaire. Data analysis using SPSS 16 shows that the Islamic leadership style has a significant and positive influence on the islamic work behavior, the islamic work ethic have a significant and positive effect of the reactor islamic work behavior, islamic leadership style has a positive and significant impact on the islamic work ethic, and islamic organizational culture may moderate the relationship between islamic leadership style and islamic work ethic against the islamic work behavi or of the lecturer and staff at the Sultan Agung Islamic University of Semarang.  Keywords: islamic leadership style, islamic work ethic, islamic organizational culture, islamic work behavior

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