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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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PENGARUH KEPEMILIKAN KELUARGA TERHADAP TINDAKAN PAJAK AGRESIF DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2010 - 2013) Wahyu Tri Utami; Hendri Setyawan
Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

The present research aims to investigate the effect of corporate governance on the relationship between family ownership and tax aggresiveness as studied by Sari and Martani (2010). We test three hyphothesis namely the effect of family ownership on tax aggresiveness, the effect of corporate governance on tax aggresiveness, and the moderating effect of corporate governance on the relationship between family ownership and tax aggresiveness. We used newer data set than Sari and Martani (2010). We purposively selected data sample from manufacturing firms listed at Indonesian Stock Exchange in the period 2010 to 2013. Using multiple regression analysis, we couldn’t find robust findings on the relationship between variables. The result consistent with Sari and Martani (2010). Future research could use different proxies for the variables such as corporate governance indices.Keywords: family ownership, corporate governance, tax aggresiveness
Pengaruh Partisipasi Anggaran Dan Informasi Akuntansi Terhadap Kinerja Manajerial : Komitmen Organisasi, Gaya Kepemimpinan, Ketidakpastian Tugas, Ketidakpastian Lingkungan Dan Strategi Bisnis Sebagai Variabel Moderasi Adek Latifa Nuraini; - Rosyati
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 1 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

The objectives of this research to empirically analyze the influence of budgetary participation and accounting information on managerial performance and to the influence of budgetary participation and accounting information to managerial performance are moderated by organizational commitment, leadership styles, task uncertainty, environmental uncertainty and business strategy. To reach the research target, henced data used primary data, that is data questionaires from 118 managers  from general conventional banking which under Bank Indonesia Semarang region. The sampling method used is convenience sampling .The method which is used in testing of this hypothesis are linear regression and Moderated Regression Analysis (MRA). The research concludes that the budgetary participation and accounting information has significant effects for managerial  performance. The  organizational commitment, leadership styles, task uncertainty, environmental uncertainty and business strategy has significant effects for relationship between budgetary participation and managerial performance. Then the leadership styles, task uncertainty, environmental uncertainty and business strategy has significant effects for relationship between accounting information and managerial performance. However, organizational commitment did not moderate the effects between accounting information and managerial performance. Keywords : budgetary participation, accounting information, managerial performance.
Studi tentang Keputusan Pembelian Sepeda Motor Merek Honda di Semarang Frendy Prasetya; Sri Rahayu Tri Astuti
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 1 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

Increasingly intense competition among companies in the industrial motor manufacturer of motorcycles in Indonesia has caused the decline in the level of customer and product purchases, and the profitability of most companies motorcycle manufacturer in Indonesia. It is also experienced by PT Astra Honda Motor in its motorcycle product as a market leader in the motorcycle industry. To re-gain more new customers while maintaining old customers, and obtain the level of purchases of Honda motorcycles and high profitability in the company, the need for efforts to improve the customer buying decision, because the purchase decision is a major factor in increasing sales and profitability. In this study, we use differentiation, promotion, and positioning as an independent variable to be studied how they affect purchasing decisions. The results showed that the coefficient of determination shown in the Adjusted R Square of 0.704, which means that its influence purchasing decisions can be explained by the three independent variables in this research that differentiation, promotion, and positioning of 70.4%, and the remaining 29.6% canbe explained by other variables outside the model of this research. Partially based on the results of t test variables in this study has positive and significant in which promotion has the biggest influence on purchase decisions , while positioning has the smallest influence on purchase decisions.Keywords: Differentiation, Promotion, Positioning, Purchase Decision
Identifikasi Perilaku Konsumen Sebagai Upaya Peningkatan Daya Saing Usaha Ritel Skala Kecil Di Kota Semarang Moh Khoiruddin; Anindya Ardiansari
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

Decreasing number of small-scale retail competitiveness problems (non-organized) in Semarang City which exacerbating their marginalization in the competitive retail business, is a complex issue that must be addressed. The objectives of this research is to be achieved, namely to identify consumers’ purchasing behavior in a large-scale retail (organized) and small scale (non-organized). In order to achieve the goal, after all the data were collected through interviews and questionnaires, then it is conducted with descriptive qualitative analysis and quantitative analysis (Kruskal-Walli Test). The test results conducted on consumer attitudes regarding the ten attributes that are attached to a retail store that includes the name of the store, the popularity of the store, complete facilities such as shops, security stores, convenience stores, store cleanliness, product pricing, information from media advertising, information from family / friends, as well as quality service shop in four areas of Semarang City. Meanwhile, there are only two that have a uniform response from consumers, the popularity of the store and information from media ads created by the retail stores. These results can be interpreted that the popularity of the retail store and information from media advertising on retail stores in the mind of consumers to determine their behavior in the choice of retail stores where they shop.Keywords: Consumer behavior, Competitive Advantage, Retail
Peran Strategis SDM di dalam Membangun Organisasi Bersaing (HR Roles Strategies in building a competitive organization) Prihatin Tiyanto PH
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

SDM memiliki peran yang sangat strategis. Sumberdaya manusia pada abad 20 an terfokus pada personalia atau administrasi, pada abad 21 mengalami pergeseran peran yang sangat signifikan. Peran sumberdaya manusia sangat menentukan untuk membangun organisasi bersaing. Peran itu diimplementasikan sebagai agent of cange , parnert strategy serta advocate or employee contribution. Kedudukan sumberdaya manusia bukan lagi sebagai factor produksi melainkan sebagai asset organisasi yang memiliki intellectual capital dan competence dengan demikian SDM di harapkan dapat meraih keunggulan organisasi. Sumber daya manusia sebagai asset dapat membangun organisasi bersaing melalui Manajemen Strategi SDM (Management of strategic human resource), Manajemen Transformasi dan Perubahan (Management of transformation and change), Manajemen Infrastruktur Sumberdaya Manusia Perusahaan (Management of firm infrastructure HR); dan Manajemen Kontribusi Karyawan (Management of employee contribution). Keunggulan bersaing organisasi bergantung peran sumber daya manusia yang diberdayakan secara maksimal.Key Words: SDM, Organisasi bersaing, intellectual capital dan competence.
Analisis Sikap Multiatribut Fishbein Terhadap Pasar Sampangan Kota Semarang Pasca Relokasi Penjualan Siti Ridloah; Vini Wiratno Putri; Nurjannah Rahayu Kistanti
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

The objective of the research is to identify consumer attitudes toward the attributes forming consumer perceptions and analyze the differences in consumer attitudes toward Sampangan Market before and after the relocation. Variabels of this study are divided into two groups: an evaluation of the attribute variabels into consideration consumers in choosing where to shop (variabel ei). The second variabel is the strength of the belief that the object being assessed has these attributes (variabel bi). The data analysis techniques used descriptive analysis and quantitative models multiatribut Fishbein attitude. Based on this research, consumer attitudes toward shopping attributes based on the evaluation of the importance of the attribute is strongly influenced by the price, speed of service, thelocation, the atmosphere and the physical condition of the shopping and completeness of product and promotion. Based on the evaluation of the level of confidence in the market Sampangan new attribute almost all the attributes believed was good except attribute consumer advertising and promotion. Based on the analysis calculations multiatribut Fishbein attitude is generally known that consumers preferred the new Sampangan Market compared to the old Sampangan market. The results of this study are expected to facilitate the formulation of plans, policies, regulations and implementation strategies specifically related to the development of traditional markets so that it can increase the economic empowerment that ultimately lead to a multiplier effect for the welfare of the societies.Keywords: Consumer Attitude, Attitude Multiatribut Fishbein Model.
DAMPAK INTELLECTUAL CAPITAL TERHADAP CAPITAL GAIN PADA LEMBAGA KEUANGAN Devitia Putri Nilamsari; Supatmi -
Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

Modal  intelektual  (intellectual  capital)  merupakan  suatu  pendekatan  yang  digunakan  dalam menilai dan mengukur aset tidak berwujud dimana intellectual capital mampu menciptakan value added (Artinah dan Muslih, 2011). Pemanfaatan dan pengelolaan intellectual capital yang maksimal serta seimbang dapat meningkatkan nilai perusahaan. Tujuan dari penelitian ini adalah untuk memberikan bukti empiris dari (intellectual capital) yang diukur dengan Value Added Intellectual Coefficient (VAIC) dan tiga komponen (human capital efficiency, structural capital efficiency dan capital employed efficiency) terhadap capital gain. Sampel yang digunakan pada penelitian ini adalah 52 lembaga keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012 yang diambil dengan metode purposive sampling. Teknik analisis data menggunakan uji regresi linier berganda. Hasil pengujian menunjukkan bahwa secara bersama-sama intellectual capital dan komponennya memiliki pengaruh terhadap capital gain. Secara parsial, capital employed efficiency berpengaruh negatif signifikan terhadap capital gain, namun intellectual capital, human capital efficiency, dan structural capital efficiency ditemukan tidak memiliki pengaruh terhadap capital gain .  Kata kunci : Intellectual capital, Capital gain, Lembaga keuangan
Pengaruh Sistem Pengukuran Kinerja Stratejik Terhadap Kinerja Manajeria l (Studi Empirik Pada Perusahaan Transportasi di bawah Naungan Kementrian BUMN Di Wilayah Jawa) Winarsih -
Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015
Publisher : Conference In Business, Accounting, And Management (CBAM)

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This study aims to investigate the effect of strategic performance measurement system on managerial performance that is directly tested through four variables; job relevant information, role ambiguty, role conflict and role overload. This study used the perspec tive of goal setting theory and role theory in explaining inter-variable relationship. Data collected in this survey was primary data from 329 functional managers of state-owned transportation companies under the auspices of Ministry of State Owned Enterprise. Samples were taken using stratified random sampling. Of 329 questionnaires, 264 were used  in this research with respon rate of 80,55%. Da ta analysis was conducted using structural equation models in LISREL 8,5. The result of statistictic test indicated that strategic performance measurement system was, but not significantly, associated with managerial performance. Further findings indicated that strate gic performance measurement system was significantly associated with job relevant information, but no association was found with role ambiguity. However, strategic performance measurement system was significantly assosiated with role conflict and role overload. Furthermore, the result of research test indicated that job relevant information was not associated with role ambiguty, role conflict and role overload, but significantly associated with managerial performance. Based on the result, it can be conferred that role ambiguity was positively related and had a significant impact on managerial performance.   In the other hand, role conflict and role overload are positvely but not significantly assosiated with managerial performance.The result of the role test of mediating variables has shown that job relevant information, role ambiguity, role conflict and role overload significantly mediated the effect of strategic performance measurement system toward managerial performance.  Keywords :  Strategic Performance Measurement System, Job Relevant Information, Role Stress Characteristic and Managerial Performance
PENGARUH KOMITMEN ORGANISASI, KOMITMEN PROFESIONAL DAN GAYA KEPEMIMPINAN TERHADAP KEPUASAN KERJA DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Kantor Akuntan Publik di Semarang) Dista Amalia Arifah; Candra Romadhon
Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015
Publisher : Conference In Business, Accounting, And Management (CBAM)

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The  purpose  of  this  study  was  to  examine  whether  organisation  commitment,  professional commitment and leadership style had influenced toward job satisfaction with motivation as intervening variable.   This research used primary data, auditor on puclic accountant sector in Semarang as population. Using a convenience sampling method, 43 quessioner. The data was analyzed by multiple regression. All data variable meet with validity test, reliability test, normality also classical assumption. The result showed that organization commitment, profesional commitment, leadership style and motivation influenced significantly on job satisfaction. On the other hand organization commitment, profesional  commitment  and  leadership  style  had  influenced  on  job  satisfaction  did  not  through motivation as intevening variable.  Keywords : organization committment, profesional committment, leadership style, motivation, job satisfaction
Analisis Faktor-Faktor Yang Mempengaruhi Pentingnya Audit Sistem Informasi Agung Adiono; Anggitya Hana Pratiwi
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

Auditor internal organisasi memegang peran penting dalam mengevaluasi dan mengendalikan perencanaan maupun pelaksanaan penerapan teknologi informasi. Dengan adanya audit sistem informasi maka dapat diperoleh gambaran apakah penerapannya sudah mencapai tujuan dan mencapai efektifitasnya. Audit sistem informasi tidak hanya menguji dari sisi biaya atas investasi di bidang tersebut tapi juga menguji apakah pemanfaatannya sudah memenuhi standar-standar yang memadai. Berdasarkan hal tersebut, maka penulis melakukan analisis terhadap faktor-faktor yang mempengaruhi pentingnya audit sistem informasi pada Sub Direktorat Teknologi PT Pos Indonesia (Persero). Tujuan dari penelitian ini adalah untuk mengetahui apakah faktor kerugian akibat kesalahan proses perhitungan, penyalahgunaan komputer, dan tingginya nilai investasi perangkat keras dan perangkat lunak komputer berpengaruh terhadap pentingnya audit sistem informasi pada sub direktorat teknologi PT Pos Indonesia (Persero). Metode penelitian yang digunakan adalah metode penelitian asosiatif deskriptif, dengan pendekatan metode studi kasus. Data primer diperoleh dari kuesioner dengan sampel sebanyak 25 responden. Metode analisis data menggunakan perhitungan Korelasi Berganda, Regresi Berganda, Koefesien Determinasi, Uji t dan Uji F untuk melakukan pengujian dilakukan dengan bantuan software SPSS versi 16.00. Hasil penelitian menunjukkan korelasi berganda ( R ) sebesar 0,647 yang menunjukan bahwa terjadi hubungan yang kuat antara kerugian akibat kesalahan proses perhitungan (X1), penyalahgunaan komputer (X2), tingginya nilai investasi perangkat keras dan perangkat lunak komputer (X3) terhadap audit sistem informasi (Y). Adapun koefisien regresi variabel (X1) sebesar 0,492; koefisien regresi untuk variabel (X2) sebesar 0,488; dan koefisien regresi variabel (X3) sebesar -0,189. Sedangkan koefisien determinasinya sebesar 41,9% terhadap audit sistem informasi. Adapun uji t dan uji F dengan taraf kesalahan 5%, diperoleh hasil pengujian nilai Fh lebih besar daripada Ftabel (5,048 > 3,467). Dapat disimpulkan bahwa faktor kerugian akibat kesalahan proses perhitungan dan faktor penyalahgunaan komputer secara parsial berpengaruh terhadap pentingnya audit sistem informasi pada sub direktorat teknologi PT Pos Indonesia (Persero), tetapi untuk faktor tingginya nilai investasi perangkat keras dan perangkat lunak komputer secara parsial tidak menjadi pengaruh terhadap pentingnya audit sistem informasi pada sub direktorat teknologi PT Pos Indonesia (Persero). Sedangkan secara simultan/bersama-sama ketiga faktor tersebut, yaitu: kerugian akibat kesalahan proses perhitungan, penyalahgunaan komputer, dan tingginya nilai investasi perangkat keras dan perangkat lunak komputer menjadi pengaruh terhadap pentingnya audit sistem informasi pada sub direktorat teknologi PT Pos Indonesia (Persero).

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