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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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Analisis Faktor – Faktor Yang Mempengaruhi Kebijakan Dividen Feisy Christina Puteri; Ari Budi Kristanto; Paskah Ika Nugroho
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 used multiple regression method to examine the relationships between the profitability, investment opportunity, leverage and dividend payout ratio previous year with dividend policy. Sampling method used in this research are purposive sampling method. Hypotheses tests of this research used 65 sample of manufacturing company which were listed in the Indonesian Stock Exchange ( IDX ) from the year of 2007 until 2010. Results of this research show that the dividend payout ratio previous year had a significant positive effects on the dividend policy, while profitability, leverage and investment opportunity had no significant effects on the dividend policy.Key words : profitability, investment opportunity, leverage, dividend payout ratio previous year and dividend policy
Peran Corporate Social Responsibility Disclosure Dalam Memediasi Mekanisme Corporate Governance Dan Earning Management Terhadap Corporate Financial Performance Luluk Muhimatul Ifada; Siti Istiqomah
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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The corporate social responsibility (CSR) has to be based on triple bottom lines those are social, environmental, and financial. The corporate governance mechanism is represented by managerial ownership, institutional ownership, proportion of independent commissioner board, and existence of audit committee. The objectives of this study is to examine the influence corporate governance mechanism to earnings management, CSR disclosure and corporate financial performance and examines the influence of earnings management to CSR disclosure and corporate financial performance. Beside that, this study also examines the influence of corporate governance mechanism to corporate financial performance mediated by earnings management and CSR disclosure and the influence of earnings management to corporate financial performance mediated by CSR disclosure. Earnings management and CSR as intervening variables in this study. This study takes 84 companies sample by purposive sampling in the manufacturing sector at the Indonesian Stock Exchange, which were published in financial report from 2007-2009. The analysis method used of this research is Partial Least Square (PLS) . The results of this study showed that: (1) corporate governance mechanism have positive correlation but not significant to earnings management and corporate financial performance. (2) corporate governance mechanism have positive significant influence to CSR disclosure. (3) earnings management have positive correlation but not significant to CSR disclosure and corporate financial performance. (4) earnings management and CSR disclosure doesn’t intervening variables in the relation of corporate governance mechanism to corporate financial performance. (5) CSR disclosure doesn’t intervening variable in the relation of earnings management to corporate financial performance.Keyword : Corporate Governance Mechanism, Earnings Management, CSR disclosure, Corporate Financial Performance.
Efektifitas Pelaksanaan Self Assessment System Dan Modernisasi Administrasi Pajak Terhadap Kualitas Pelayanan Pajak (Studi Kasus Pada Kpp Kebon Jeruk 1) Nuramalia Hasanah; Indra Pahala; Susi Indriyani
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 bertujuan untuk menganalisis pengaruh Efektifitas pelaksanaan Self Assessment System dan modernisasi administrasi pajak terhadap kualitas pelayanan pajak KPP Kebon Jeruk 1 di Jakarta Barat dimana peneliti memfokuskan sampel penelitian pada wajib pajak pribadi. Penelitian ini menggunakan data primer. Metode yang dipakai adalah metode kuantitatif dengan pendekatan regresi. Teknik pengambilan sampling adalah metode non probability sampling, yaitu convenience sampling method dengan sampel sebanyak 100 wajib pajak pribadi . Hasil regresi dari penelitian ini adalah Efektifitas Pelaksanaan Self Assessment System dan Modernisasi Administrasi Pajak secara simultan berpengaruh signifikan terhadap Kualitas Pelayanan Pajak. Kata kunci: Self Assessment System, Modernisasi Administrasi Pajak, Kualitas Pelayanan Pajak.Kata kunci: Self Assessment System, modernisasi administrasi pajak, kualitas pelayanan pajak
Analisis Pengaruh Profesionalisme Terhadap Komitmen Organisasi, Kepuasan Kerja,Prestasi Kerja Dan Keinginan Berpindah Bagi Tenaga Profesi Perawat (Studi Pada Rumah Sakit Islam Sultan Agung Semarang) Sri Rahayuningsih
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

This research aimed to test and analyze the influence of the professionalism toward organizational commitment, working satisfaction, working achievement, and quitting pretention from the nurses of Sultan Agung Islamic Hospital. This research was done using survey method to 120 nurses of Islami Hospital Sultan Agunng Semarang. Sampling technique used was census method. To test the data, the writer used validity test through factor analysis, reliability test with Alpha Cronbach, classis assumption test, simple linear regression analysis, and t-test to test and prove research hypothesis.The validity of data collected was tested using factor analysis method and for its reliability was tested using alpha coefficient (Alpha Cronbach). The result was that all data were valid and reliable. The result of analysis and discussion showed that: (1) professionalism positively influenced organizational commitment. It means that the higher professionalism, the higher organizational commitment also; (2) professionalism positively influenced working satisfaction. It means that the higher professionalism, the higher working satisfaction also; (3) professionalism positively influenced working achievement. It means that the higher professionalism, the higher working achievement also; (4) professionalism positively influenced quitting pretention. It means that the higher professionalism, the higher quitting pretention also.Keywords:      Professionalism, Organizational Commitment, Working Satisfaction, Working Achievement, and Quitting Pretention
EMPLOYEE UPBJJ-UT PERCEPTIONS OF THE ROLE AUDITOR INTERNAL AUDIT Any Meilani; Yeni Widiastuti
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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Differences in employee perceptions of the role of internal auditors can not be avoided. It is natural to happen because the perception is influenced by many factors. In performing its duties, the auditor can act as a supervisor, consultant and catalyst. The research objective was to obtain a Auditor Internal Audit (SPI) auditor's role in conducting the audit.  The  population in  this  study  were  employees Unit  Distance Learning Courses Open  University (UPBJJ-UT) throughout Indonesia. Samples were taken by simple random sampling 234 employees. Data collected by distributing questionnaires directly or indirectly to employees. The data were analyzed using descriptive statistical analysis and comparative analysis. The results showed that: (1) The role of the Auditor SPI as a consultant rank 1 (mean = 3.15). This suggests that employees UPBJJ-UT requires internal auditors not only focused on the discovery of fraud, but also act as an internal consultant; (2) The role of the auditor SPI as supervisors (mean = 3.10) was ranked second, meaning that the role of the auditor run the SPI still adhered to the old paradigm, advice and recommendations provided only short-term; (3) The role of the auditor SPI as a catalyst (mean = 3.06) was ranked third, meaning that this role is the role played by the auditor at least SPI. In applying this role fully takes time and a lo ng process, because the auditor's role as a catalyst SPI is dependent upon the quality of the auditor and the support and commitment of the leadership of the UT.  Keywords: perception, auditors, supervisor, consultants, catalyst
CONSUMER PREFERENCE ANALYSIS ON CHOOSING MINIMARKET WITH CONVENIENCE STORE CONCEPT IN BANDUNG (Study in Circle K, Indomaret and Alfamart in 2014) Citra Dwi Setiawati Rustam; Damayanti Octavia
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

Today, minimarket competition in Bandung is very tight. It seen by minimarket in Bandung was overload by Dinas KUKM Perindag of Bandung. Until december 2013, Dinas KUKM Perindag of Bandung has registered 615 minimarket in Bandung, while tolerance number of minimarket in Bandung is only 360 units. This fact show that minimarket competition in Bandung is very tight and need a research about how the consumer preference of minimarket with convenience store concept in Bandung. It aims to understand consumer preference of minimarket with convenience store concept in Bandung. Attributes on this research based on retail mix elements that are merchandise assortment, price, communication mix, store design and display, customer service and location. Analysis technique used was conjoint analysis that produces the value of utilities and important of any attributes and level. Data collection is done by spreading the questionnaire to 400 respondents. The result of this research showed that consumer preference on choosing minimarket with convenience store concept are price atribute being the first preference with importance value 33,69%, location atribute with importance value 21,60%, store design and display atribute with importance value 16,26%, communication mix atribute with importance value 13,19%, merchandise assortment atribute with importance value 12,01%, and customer service atribute with importance  value  3,22%.  The  result  showed  preferences  of  consumers  in  choosing minimarket with convenience store concept is convenience store which sets the low price, having adequate of parking area, comfortable store, do discount program, always available product on shelf/ refrigerators and the servants serving personally.  Keywords : Consumer preference, Convenience store, Retail mix, and Conjoint analysis.
HubunganTriple Helix, Inovasi, Keunggulan Bersaing dan Kinerja Asyhari -; Wasitowati -
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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Creative industries have a large enough contribution to the development of the national economy, particularly employment and raise incomes masyarakat.Permasalahan facing the creative industries are still many, especially the ability to innovate and the competitiveness is still weak, so the impact on performance. This study aims to examine the role of the Triple Helix (intellectual, government, business) to improve innovation capability and competitive advantage creative industry. The total sample of 115 respondents were focused on craft and fashion sector in Central Java, as well as methods of sampling using purposive sampling,  the  data  obtained  will  be  processed  using  the  program  Partial  Least Square   (PLS).   The   results   showed   three   actors   Triple   Helix   (intellectual, government, business) significantly affects the ability of innovation and competitive advantage.  Likewise,  innovation  and  competitive  advantage  are  also  significant effect on performance.  Keywords: Triple Helix, Innovation, Competitive Advantage, Performance
Respon Perubahan Tarif Pajak Penghasilan, Insentif Dan Non-Insentif Pajak Terhadap Manajemen Laba Abdul Slamet; Provita Wijayanti
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 1 (2012): Conference In Business, Accounting And Management (Cbam) 2012
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Tax is an obligation that must be paid by the company, the greater the income the company the greater the tax due. Management expects the tax payment detail to allow management to do the engineering to minimize the income tax burden. This study aims to examine the effects of changes in income tax rates that Law. 36 of 2008 on Income Tax on discretionary accrual due to a decrease in income tax rates between 2009 and the Agency for the year 2010 is the year 2009 by 28% and in 2010 dropped to 25%. In addition, this study also aims to determine the impact of tax and non tax incentives as well as the percentage of shares traded on the Stock Exchange of earnings management behavior.  Sample of this study is manufacturing companies listed on the Indonesia Stock Exchange, which has published its financial statements from 2009-2010. Methods of analysis in this study using multiple regression analysis to determine the effect of independent variables earnings pressure, debt level, earnings bath, firm size, managerial ownership and the percentage of shares) against the dependent variable (discretionary accruals) and using independent sample t-test for the different test equipment. independent sample t-test was used to examine differences in the level of discretionary accruals between 2009 and 2010 after a decline in income tax rates. The results showed that before and after the reduction in tax rates, the management was not convicted of discretionary accruals to make savings income. This suggests that management in Indonesia did not take action to make opportunistic earnings management in order to decrease the tax rate Agency 2010. From the regression results of tax incentives and the percentage of shares traded on the Stock Exchange a significant effect on discretionary accruals, non-tax incentives only to have a significant earnings pressure on discretionary accruals, while the level of debt, earnings bath, firm size and managerial ownership has no significant effect on discretionary accruals. Keywords :Changes in tax rates, and discretionary accruals.
Tingkat Kesadaran Pelaku Usaha dalam Implementasi Pertanggungjawaban Sosial (Corporate Social Responsibility) Endang Raino Wirjono
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

Akhir-akhir ini, rendahnya tingkat kepedulian masyarakat terhadap lingkungan menjadi topik yang menarik untuk dibicarakan. Oleh karena itu, penelitian ini berupaya membuktikan tingkat kesadaran pelaku usaha dalam mengimplementasikan pertanggungjawaban sosial terhadap lingkungannya. Populasi dalam penelitian ini adalah para karyawan dan karyawati perusahaan di DIY dan sekitarnya dan diperoleh sampel sebanyak 40 orang manajer menengah ke atas. Metode pengumpulan data dengan menggunakan kuesioner untuk mengetahui persepsi pelaku usaha terhadap arti penting implementasi pertanggungjawaban sosial. Analisis data dilakukan dengan melakukan uji validitas dan reliabilitas untuk membuktikan kesahihan instrumen, kemudian analisis deksriptif untuk mengetahui sebaran tingkat kesadaran pelaku usaha dalam implementasi pertanggungjawaban sosial. Hasil penelitian menunjukkan hanya enam dari enam belas pernyataan yang mencerminkan pertanggungjawaban sosial terhadap lingkungan yang telah dilakukan oleh perusahaan tempat mereka bekerja. Berdasarkan temuan tersebut, terbukti bahwa tingkat kesadaran pelaku usaha dalam implementasi pertanggungjawaban sosial masih rendah. Oleh karena itu, peneliti merekomendasikan pembentukan kesadaran peduli terhadap lingkungan sebaiknya dilakukan sedini mungkin melalui pendidikan karakter yang berkesinambungan mulai dari pendidikan dasar sampai dengan perguruan tinggi sehingga dapat mencetak generasi yang memiliki rasa tanggung jawab sosial.Kata kunci: kesadaran, pendidikan karakter, pelaku usaha, pertanggungjawaban sosial
Model Pengukuran Kinerja Entitas Syariah - Istutik
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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Along with many kinds of Islamic Business has triggered the more Islamic entities born in Indonesia.Dewan Standar Akuntansi Syariah (DSAS) has been working hard to provide accounting standards for Islamic entities and conventional entities that implement Islamic transactions. Availability of Dewan Pengawas Syariah (DPS) in organizational structure of Islamic entitiy. Model of Organizational performance that is used for conventional entity can not simply be implemented for Islamic entity. Comitment to implement the concepts and principles of accounting and managerial should be measured and assessed in conjunction with other performance measures. Balanced scorecard has been introduced by Kaplan since 1991 for the measurement of organizational performance can be adopted for performance measurement of Islamic entities. By entering sharia perspective in four perspective of balanced scorecard, it can explained in a comprehensive of performance of Sharia entity in four perspectives, which include: financial, costumer, internal business processes, learning & growth, and in the sharia perspective. Evaluation of the performance of the Islamic entity through four perspective had have been entered with the shariaperspective in it could explain a causal relationship to encourage improvements Islamic entity, and in the long run be able to realize the vision and mission of the organization to lead realize rahmatan lil alamin.Keywords: Performance of Sharia Entity, Balanced Scorecard

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