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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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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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Abstract

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
Diagnosing Organizational Change: How The Implications To Employee And Organization Performances Prita Ayu Kusumawardhany
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

Business environment with continual changing and tight competition required each organization to survive and win the competition. Organizations are required to learn and to grow in gaining competitive advantage. Organization’s ability to survive is determined by the ability of organizations to change, adapt to changing business environment and potential changes that could occur in the future. This study describes the process of change that happened on one of a state owned company in Indonesia with 17 (seventeen) diagnosed key elements of the changes model by using the Readiness for Change by Stewart. From the diagnosed process, it could be seen the changes had been taken place so far and the reaction or response from the organization players, which can be useful in searching for factors that can support and hinder the implementation of change within an organization and how much GAP happened. The better reaction from the players would give the organization positive implications on employee performance and also the performance of the organization. The type of research is using explanatory. This research used a case study, using interviews, observation and screening the company’s internal documents to obtain necessary data.Keywords:      organization change, readiness for change model, 17 (seventeen) key elements, employee performances, organization performance
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
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Abstract

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.
GREENSHIP AUDIT SEBAGAI UPAYA MEWUJUDKAN KONSEP PENYELENGGARAAN BANGUNAN GEDUNG HIJAU HOTEL HR YOGJAKARTA Bambang Triantono
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

Green movement booming today not only aims to protect natural resources, but also implemented as the efficiency of energy use and minimize damage to the surrounding environment. Socialization towards mitigation and adaptation to climate change continues to be an ongoing Indonesian government, but not all elements of the community already know and understand about both. Form of the solution of choice is to apply the concept of Green Architecture, or Green Building which is now run by the government, What exactly is the meaning of audit related to the environment and buildings against the elements inherent in the character of green building itself. The audit role is to evaluate the operation of the building embodies the concept of green building government has been some regulations related to the problem. The focus of the paper is to collaborate with the audit  of how the application of the concept of green building standards greenship application. The standard to be achieved in the implementation of GREENSHIP is an attempt to realize a concept of environmentally friendly green building since its launch until the operational planning phase of implementation.  Keywords: Greenship, Audit, Green Building
REVITALISASI FUNGSI MASJID SESUAI ZAMAN RASULULLAH MELALUI IMPLEMENTASI PSAK 45: STUDI EMPIRIS PADA MASJID A DAN B Marsdenia -
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 research explores how PSAK 45 practices in Mosque Organization facilitates a revitalization mosque role as Rasulullah Era. This research is a case study in two different mosque, Entity A and B.  Mosque A organized under famous community moslem A. Mosque B location in one of famous town house in City X. Research metodology is qualitatif approach which is use also quantitatif data and also field observation and in dept interview with  stakeholder. There are  some findings: first,the daily activities of  both  mosque have  some activities similar to Rasululloh era such as: Mosque as education center, distribution of Zakat, Infaq, Sadaqoh, and so many others,, second, Each Mosque have very simple accounting record for those activities third, there are some activities in Rasululloh era that unusual for current condition such as health activities, social meeting, others, fourth, Implementation of PSAK 45 very limitation, since no accrual basis, only very simple cash basis and simple financial reporting such as simple cash flow report.  Keywords: PSAK 45, Mosque, Non for Profit, Public Entity, Accounting
ANTESEDEN DAN KONSEKUENSI PERILAKU DISFUNGSIONAL AUDITOR Kiryanto -; Ayu Ning Tyas
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

This research aimed to obtain empirical evidence of the extent to which locus of control, organizational commitment, turnover intention, performance, time budged pressure,  audit  fee,  of  auditor  dysfunctional  behavior.  And  auditor  dysfunctional behavior of influence the audit quality. The population in this study were all auditors working in public accounting firm in Semarang city in 2014. Sampling in this study using a convenience sample. Retrieval of data in this study using a questionnaire. Data were analyzed using multiple regression. The result of this research showed that all of the independent varialels influence the dysfunctional behavior so that increasing of locus of control, organizational commitment, turnover intention, performance, time budged pressure, audit fee can make dysfunctional behavior increase. On the contrary, decreasing of locus of control, organizational commitment, turnover intention, performance, time budged pressure, audit fee can make dysfunctional behavior decrease too. And dysfunctional behavior influence on audit quality.  Key words : Dysfunctional Behavior, Audit Quality, Auditor Personal Characteristic, Locus Of Control, Time Budged Pressure, Organizational Commitment
Model Logistic Regression Dalam Penentuan Kebijakan Dividen Perusahaan Di Indonesia Agung Satmoko; - Sudarman
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 1 (2012): Conference In Business, Accounting And Management (Cbam) 2012
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This paper investagates dividend policy decision in Indonesian Stock Exchange (IDX) through studying non-financial firms. Panel data were obtained from 1490 non-financial firms over the five year period from 2006 to 2010, where 310 firms pay dividend and 1180 firms were not. Logistic regression model were used to test the six research hypotheses. The result revealed that size of firms, debt equity ratio, and return on equity increases the probability of paying dividends, whereas the public ownership decreases the probability of paying dividends. Two variables, free cash flow and growth of sales insignificantly affect to the probability of paying dividends. Overall, research findings that companies list on Indonesian Stock Exchange (IDX) paid dividends to reduce agency conflict and enhance their companies reputation.Keywords: Dividend payout decision, Non-financial firms, Panel data, Logisticregression model.
Bank Syariah Di Indonesia: Corporate Governance Dan Pengungkapan Pertanggungjawaban Sosial Islami (Islamic Social Responsibility Disclosure) Yasmin Umar Assegaf; - Falikhatun; Salamah Wahyuni
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 1 (2012): Conference In Business, Accounting And Management (Cbam) 2012
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The objective of this research is to provide empirical evidence of the effect of corporate governance on Islamic Social Rresponsibility Disclosure in syariah banking Indonesia. This research examines the influence of corporate governance (broad size, cross-diretorship, managerial ownership, and ownership diffusion) as independent variables, and Islamic Social Responsibility(ISR) Disclosure as the dependent variable. This research used 32 annual reports of listed companies on the website of syariah banking in Indonesia from 2007 – 2010. Sample was selected using purposive sampling method. Disclosure of Islamic Social responsibility is measured by content analysis method. While multiple regression analysis was used to test the four hypotheses developed in this research. The result found that broad size is a significant variable and positive effect on the volume of the disclosure of Islamic Social responsibility, and managerial ownership is negative significant on the variation of the disclosure of Islamic Social responsibility, while cross-directorship and ownership diffusion do not affect the Islamic Social responsibility disclosure (volume or variation). The contribution of this research is provided additional knowledge for regulator, investments analysts and capital market participant as the mechanism of islamic corporate governance on Syariah Banking in Indonesia.Keywords: broad size, cross-diretorship, managerial ownership, ownership diffusion, Islamic social responsibility disclosure, Syariah Banking
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
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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.
Disparitas Antar Kecamatan Dan Strategi Pembangunan Ekonomi di Kabupaten Banyuwangi Nur Anim Jauhariyah; Abdul Kholiq Syafa’at; Nurul Inayah; Lely Ana Ferawati Ekaningsih
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
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The study was conducted 1) to Knowing the potential of each sector in Banyuwangi and 24 districts, 2) to analyze the economic disparity among districts in Banyuwangi. Analysis of the data used typology Klasen, Location Quotient (LQ), Analysis of Inter- District Disparities, Policy Analysis with Analytical Hierarchy Process (AHP). The results of the analysis of the economic development strategy in Banyuwangi is as follows: Klassen Quotients result shows that the sector can be categorized as an advanced and fast-growing sector (primary sector) refers Agriculture and the sector is underdeveloped sectors of Manufacturing, Trade, Hotels and Restaurants, Transport and Communications, and Services. The results of the analysis of the seed sector LQ sectors have LQ values> 1 consists of Agriculture, mining and quarrying sector, and financial sector, leasing, and corporate services. The agricultural sector is a sector that is still contributing to economic growth in Banyuwangi. AHP analysis results to find policy solutions from primary data analysis indicates that the sector is still very optimistic about the potential and developed in accordance with the year Banyuwangi analysis is still optimistic on the agricultural sector, followed by hospitality sector saw the potential of tourism in Banyuwangi is still beautiful and clean, potential to be optimized to increase revenue Banyuwangi. The results of the analysis of disparities among districts using Williamson Index and Theil Entropy Index that Wongsorejo District, Muncar, Kalipur, and Licin possessed a relative index of inequality is higher than the other sub-districts.Keywords: disparities, policy strategies, the potential of the distric.

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