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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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Dampak Set Peluang Investasi Terhadap Cost Of Equity Capital Pada Perusahaan Publik di Indonesia Sri Hermuningsih
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 purpose of this study demonstrate the influence of Investment Opportunity Set to Cost Of Equity Capital companies listed on the Indonesia Stock Exchange. The population in this study are all companies listed on the Indonesia Stock Exchange in the period 2008 to 2010. Sample selection by using purposive sampling number of 107 companies. Hypothesis testing by Structural Equation Model (SEM) These findings showed that the Investment Opportunity Set have a significant negative impact on Cost Of Equity CapitalKeywords: Set Peluang Investasi, Cost Of Equity Capital
PERANAN MANAJEMEN INOVASI DALAM MENINGKATKAN KINERJA ORGANISASI PENDIDIKAN Siti Nurjanah
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 competition of education organization is marked with the emergence various new organization and the advancement of technology that accompany the competition business. Innovation management needed each organization to face changes and global competition. Management are currently running is a scientific-based  management  is  still  temporary,  thus  requiring  innovation  to  achieve  competitive advantage of the company.   Innovation that can be done in service organizations is to create new business model, developing new services, a new user interface and make innovation administration. Innovation realized when it is supported by creativity, knowledge, but the competencies and the need of community.  Keywords: innovation, creativity, knowledge
KECOCOKAN KARATERISTIK PEKERJAAN DALAM MENINGKATKAN KINERJA PENDIDIK Sih Darmi Astuti; Kusni Ingsih
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

This study investigated and analyzed the influence of skill variety and feed back of Job characteristics on teacher performances via job satisfaction and organizational commitment. The population of this research is Teacher of Early Childhood Education (Paud) Non-Formal in Rembang whereas 1.040 people. The tehnique is purposive sampling. This involves Paud teachers in Rembang Regency as sampling who have been employed for 3 years and achieved at least middle school (SLTP) graduated. The sample of this research 120 respondent. The methods of this research are linear regression and Path analysis. The study found to improve performance in 5 ways as follows: (1) feed back of job characteristics was direct influence on performance; (2) feed back also influence on performance and continuance commitment as mediation; (3) feed back was influence on performance and promotion of satisfaction as mediation; 4) feed back was influence on teacher performance and job satisfaction as mediation; and (5) skill variety influence on Teacher performance and job satisfaction as mediation.  Keywords: skill variety, feed back, job satisfaction, organizational commitment, and performance
ANALISIS SISTEM PENGUKURAN KINERJA PERBANKAN SYARIAH Maya Indriastuti; Luluk M. Ifada
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 existence of the banking sector as a sub-system in the economy of a country has an important role. Even in the modern life everyday, mostly involving nearly services from the banking sector. Through banks may be collected funds from the public in various forms of deposits. Related to that then  a banking company shall always improve its financial performance from year to year so that the confidence of society in  general  and  investors  in  particular  will  increase.  Therefore,  this  study  was conducted to analyze what measurement system in accordance with Islamic banking. This research using the company's Islamic banking in Indonesia is analyzed using multiple linear regression analysis using SPSS version 21. The analysis showed that the measurement system and performance assessment of Islamic banking can use a ANGELS (Amanah management, non-economic wealth, Give out, Earnings, capital and assets, Liquidity and sensitivity to market, and Socio-economic wealth), which is based on the principle of accountability inherent differences in the Islamic bank.  Keywords:  financial  performance,  Islamic  banking,  ANGELS,  the  principle  of accountability, and multiple linear regression.
Pengaruh Profitabilitas, Financial Leverage, Dividen, Ukuran Perusahaan, Kepemilikan Institusional, Dan Kelompok Usaha Terhadap Perataan Laba Studi Kasus Pada Perusahaan Non-Finansial Yang Terdaftar Di Bei Eko Budi Santoso; Sherly Novia Salim
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

This research is designed to examine factors that can be identified with the incidence of income smoothing practice among listed non-financial companies at Indonesian Stock Exchange. Those factors were profitability, financial leverage, dividend, size, institutional ownership, and industry sector. Tucker and Zarowin model is used to determine the income smoothing practices. This research used 89 non-financial companies listed on Indonesian Stock Exchange during a period 2009 – 2010. The hypotheses were tested using multiple regression analysis to examine the influence of these variables to income smoothing. The result of this research showed that profitability and industry sector did not have significant influence to income smoothing. Financial leverage and dividend have negative influence to income smoothing. Size and institutional ownership have positive influence to income smoothing.Keywords: financial leverage, dividend, industry sector, income smoothing.
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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Abstract

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
Corporate Governance Dan Profitabilitas: Pengaruhnya Terhadap Corporate Social Responsibility Perusahaan Yang Listing Di Bei Ninda Eka Agustina; Moh. Syadeli
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
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Abstract

Corporate Governance is a set of systems that regulate and control the enterprise in creating added value for stakeholders and stockholders who provide long-term benefit. Companies with high profitability will present information corporate social responsibility (CSR) more. CSR is used to bridge the company’s interests with the interests of stakeholders that the company’s activities in dealing with environmental pollution as well as the obligations of the company on the issue of financial accountability through reporting company and the information needs to be known by stakeholders. The purpose of this study was to analyze the effect of corporate governance (institutional ownership, board of directors) and the profitability of the CSR with firm size as control variables. The sample was selected using purposive sampling method under consideration (judgment sampling) to obtain samples of food and beverages 39 companies listed in the Indonesia Stock Exchange in 2008-2010. Methods of analysis using multiple regression analysis with the results of (1) Institutional Ownership, commissioners and profitability significantly influence the CSR, (2a) Institutional Ownership no significant effect on CSR, (2b) The Board of Commissioners significant effect on CSR, (3) significant Profitability towards CSR.Keywords: Corporate Governance, Institutional Ownership, Board of Commissions, Corporate Social Responsibility.
Investors’ Reaction To Csr Disclosure: Evidence From Indonesia Salim Darmadi; - Gunawan
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

Penelitian ini bermaksud mengetahui bagaimana reaksi investor pasar modal terhadap pengungkapan tanggung jawab sosial perusahaan pada perusahaan-perusahaan publik yang tercatat di Bursa Efek Indonesia (BEI). Selain melihat ukuran pengungkapan CSR secara agregat, studi ini juga menggunakan ukuran pengungkapan CSR secara disgregat, yang meliputi empat dimensi (pemberdayaan masyarakat, produk, hubungan dengan karyawan, dan lingkungan hidup). Berdasarkan informasi yang diungkapkan dalam laporan tahunan 2008 dan 2009, sampel studi ini terdiri ini terdiri dari perusahaan-perusahaan yang bergerak dalam sektor-sektor industri high-profile. Hasil pengujian empiris menunjukkan bahwa pengungkapan CSR secara agregat tidak direspons oleh investor secara signifikan, namun masing-masing dimensi CSR mendapat respons yang berbeda-beda. Investor cenderung bereaksi positif terhadap pengungkapan terkait pemberdayaan masyarakat dan lingkungan hidup, sedangkan reaksi negatif terdapat pada pengungkapan terkait hubungan karyawan. Karena perusahaan-perusahaan yang lebih besar memiliki tingkat visibilitas yang tinggi, studi ini juga meneliti apakah ukuran perusahaan berperan signifikan dalam menjelaskan reaksi pasar terhadap pengungkapan CSR.Keywords:Corporate social responsibility, disclosure, Indonesia, market reaction, stock returns
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
PENGETAHUAN AKUNTANSI PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM) ATAS PENGGUNAAN INFORMASI AKUNTANSI Evi Linawati; MI Mitha Dwi Restuti
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

In order to encourage small businesses to conduct and use of accounting information, needs to start from the small entrepreneur's   knowledge   of  the  accounting   information.   knowledge   of  SME   entrepreneurs   on  accounting information is also determined by their experience in organizing and using accounting information. The purpose of this study  for to determine  how much  influence  accounting  knowledge  micro,  small  and medium  on accounting information. The data used is primary data obtained through questionnaires to the owners of SMEs. The population in this study were all industrial convection in District Tingkir Salatiga. The sampling method used in this research is purposive  sampling  with 60 owners  of SMEs.  Analysis  tools  using  descriptive  statistics  and regression  analysis using simple tools. The results showed that the perception  does not affect the accounting  information  while hadil indicates  that  accountancy  What  Knowledge  affect  the accounting  information  on SMEs  Convection  in District Tingkir Lor Salatiga.  Keywords: knowledge of accounting, accounting information and SME

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