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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 Premature Sign-Off Of Audit Procedure Pada KAP di Jawa Tengah Nanik Sri Utaminingsih; Hayuning Tyas
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 study aims at testing the effect of job level, professional ethics and locus of control on the premature sign off. The population used in this study is all auditor working at the Public Accountant Office in Central Java. The population of the study includes junior auditors, senior auditors, managers and partners. By using convenience technique sampling, the study collected 75 auditors as samples.Primary data are collected using five-scale likert questioners. Moreover, the study employs partial least square (PLS) to analys the data. The study conclude that internal locus of control does not impact on the premature sign-off. The job level affect on the premature sign off. At the same time, job level also has positive impact on professional ethics. On the other hand, professional ethics, negatively affect premature sign off. The results show that the direct effect of job level on premature sign off is greather than the indirect effect of job level on premature sign off by using professional ethics as a moderating variable.Keywords: job level, professional ethics, locus of control, premature sign off.
Pengaruh Anteseden Niat Rekomendasi Terhadap Pertumbuhan Net Promoter Score® Dan Pertumbuhan Pendapatan Perusahaan Sandy Christian Listiono; Dudi Anandya
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 nowadays is growing rapidly and complex that makes competition moving faster (Fornell, 2007). Most company applied various method to measure customer satisfaction in order to monitor their performance (Anderson et al., 1994), which is according to Keiningham et al. (2008), it is not suitable enough. Reichheld (2003) argue that the measurement of customer loyalty were considered could give better picture to predict the income growth of a company. Such prediction could be clearly described by using the concept of Net Promoter Score® that based on the recommend intention of loyal customer.The research’s purpose is to analize the influence of recommend intention’s antecedent toward the growth of Net Promoter Score® and the growth of company’s revenue. The object of the research is PT X Laser Metalindo in Surabaya. While the respondent of the research are 100 companies which are the customer of PT X that is chosen with Stratified Random Sample method. The study findings suggest that the pathway of the recommend intention’s antecedent that proved significant was from the service quality, customer value, customer satisfaction and company reputation towards the growth of the Net Promoter Score®. But Reichheld’s theory related to the influence and correlation of the Net Promoter Score® on the revenue growth is not proven.Key words: recommend intention, Net Promoter Score®, revenue growth
Akuntabilitas Lembaga Pengelola Zakat Di Kabupaten Jember - Yulinartati; Lely Ana Ferawati Ekaningsih; Ahmad Roziq
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

This study discusses: 1) accountability of zakat, infaq, and shodaqah adequate, 2) the usefulness of such funds to the recipient charity, infaq, and sodaqah, 3) muzaqis perception against payment and management ZIS zakat institutions. The collected data analyzed by descriptive kausalilatif. The test results perceptions of the usefulness of zakat,infaq and shodaqoh presented with statistical percentages in order to draw conclusions adequately. The study was conducted over 10 months. Zakat institutions sampled in this study, seven (7) institutions, namely: LAZISMU (Lembaga Amil, Zakat, Infak dan Shodaqoh Muhammadiyah), AZKA (Amil Zakat Al-Baitul Amien), Yatim Mandiri, LAZDEPAG (Lembaga Amil, Zakat Departemen Agama Jember), YDSF (Yayasan Dana Sosial Alfalah), BMH (Baitul Mal Hidayatullah), RIZKI (Rumah Itqon Zakat Infak). The results of this study show that: 1) Zakat Organization in Jember apply the principle of accountability which includes the following; ZIS management agency is in compliancewith applicable laws or regulations, the implementation of the fundraising is in conformity with the rules and proper procedure, the agency in distributing charity funds to mustahiq was right on target. 2) The benefits of the distribution of zakat, infaq and shadaqoh for mustahiq as follows; giving mustahiq ZIS can grow a business, can help financial sector mustahiq, could help resolve / recover mustahiq economic conditions and the provision of ZIS can encourage poor families to try to get out of the self the poverty line.Keywords: zakat, infak, shodaqoh, zakat institutions
ANALISIS KINERJA PEMASARAN MELALUI KEBERHASILAN IMPLEMENTASI SISTEM ENTERPRISE RESOURCE PLANNING (ERP) PADA UMKM DI SEMARANG Melia Anisa Sa’diyah; Mudiantono -
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

Number of Micro, Small and Medium Enterprises in Semarang has increased each year. However, an increasing that number are not able to show an increase in marketing performance. In fact, technology is always develop. Development of technology makes people want to get the fast service. This condition makes Micro, Small and Medium Enterprises should think creatively to meet the needs of people. Use Enterprise Resource Planning (ERP) system is an effective method that is able to provide fast service to people needs. Enterprise Resource Planning (ERP) is a software that integrates all the business functions in the enterprise. This study aimed to determine the effect of implementation of Enterprise Resource Planning (ERP) system to improving marketing performance in Micro, Small and Medium Enterprises in Semarang. Results of this research proved that improved   marketing performance can be done throuhg 6 processes. But, the most influential process in  developing marketing performance in  Micro,  Small  and  Medium Enterprises is  by implementing Enterprise Resource Planning (ERP) system which   supported by choosing the accuracy of selection software and hardware. These things are the main factor in gaining the best result.  Keywords:  Enterprise  Resource  Planning  (ERP),  Information  Technology,  Micro,  Small  and  Medium Enterprises, marketing performance.
Gaya Hidup Hijau: Membeli E-Ticket Christina Rahardja Honantha
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

Be green in style is popular today. There are several activities of “green chic”; eco fashions, go online shopping, and buy local. Purpose of this study was to describe consumer behavior in Surabaya consuming e-ticketing services in business aviation low cost carrier (LCC) as one of green in style. Using the elements of consumer behavior study; 5W 1H. In this research, respondents are who had bought and used e-ticketing services in business aviation low cost carrier (LCC) in Surabaya at least 2 times in the last 1 year, buying and using the services of low cost carrier airlines (LCC) with buy e-ticketing service for personal gain, based in Surabaya, graduate a minimum high school education. Analysis use frequency tables, tables percentage bar charts and cross tabulations method. This research result showed that e-ticketing service users in the business aviation low cost carrier (LCC) most were women. Respondents use e-ticketing service for holidays. The reason uses e-ticketing services because of practical. Respondents usually frequent purchases and travel by purchasing tickets using e-ticketing service between 2-4 times in the last 1 year. At the end, majority of respondents were satisfied after using e-ticketing service due to time saving and practical.Keywords: Green marketing, green lifestyle, consumer behavior, online shopping for e-ticketing.
Model Bauran Terintegrasi Dalam Meningkatkan Peran Dan Fungsi Koperasi Rukun Tetangga Di Kabupaten Wonogiri : Studi Efektivitas Pemberdayaan Masyarakat - Hendar; Moh Ali Shahab
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

Masalah dalam penelitian ini adalah faktor-faktor apa saja yang menentukan keberhasilanpemberdayaan (kinerja pemberdayaan). Beberapa faktor strategis yang sudah dilaksanakanseperti pemberdayaan kelembagaan koperasi, peningkatan akses terhadap sumber dana,pemberdayaan sumber daya, pemberdayaan bidang produksi, pengembangan jaringanpemasaran, dan pemberdayaan teknologi dan informasi diteliti secara intensif untuk mengetahui faktor mana saja yang dominan mempengaruhi kinerja pemberdayaan. Penelitian dilakukan terhadap 156 anggota koperasi dengan menggunakan analisis diskriminant. Hasil penelitian menunjukkan kinerja pemberdayaan sangat tergantung pada sikap anggota koperasi dalam merespon pemberdayaan kelembagaan, pemberdayaan teknologi dan informasi, dan pengembangan jaringan pemasaran, sementara variabelvariabel yang lain seperti pemberdayaan bidang produksi, peningkatan akses terhadap sumber pendanaan dan pemberdayaan sumber daya koperasi bukanlah variabel yang mempengaruhi kinerja pemberdayaan.Kata Kunci : Bauran terintegrasi, kinerja pemberdayaan
Pengembangan Karir Karyawan Perbankan di Kota Makassar Mahlia Muis
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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This research aims to find out whether there are any differences in promotion based on age, education, working period, sex, marital status, number of responsibilities, horizontal move, and number of appreciations given to employees at banks in Makassar City. The results show that education, sex and number of rewards have a significant influence based on odd ratio of each variable. On the other hand, age, working period, marital status, number of dependants, and horizontal move do not have a significant influence on the career development of banking employees in Makassar City, which are measured based on the promotion received since they worked as bank employees.Key words: age, working period, marital status, number of dependants, horizontal move, career development.
Kualitas Pelayanan Dan Pengaruhnya Terhadap Kepuasan Pelanggan (Studi Pada Pemerintah Kabupaten Barito Selatan Kalimantan Tengah) Rahmi Widyanti; - Kurniaty
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
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This study aims to test the relationship between service quality to increase customer’s satisfaction of East Barito Local Goverment Central Kalimantan. Data were collected from societies of East Barito Local Goverment Central Kalimantan, 269 questionnaires were collected with cluster sampling and analyzed using statistical techniques Statistical Product and Service Solutioan (SPSS). The open questions are presented to explain service quality which a people needed. This study found that was strong influence of service quality to increase customer’s satisfaction are positively and significant affects directly. Build from the value of relationships of variables of service quality and customer satisfaction, it is obtain that the indicator of empathy is the most powerful indicator. Findings thisresearch proved that service quality to increase customers satisfaction. Even though value of this research could additional new framework of the human resource and marketing literature on two variables: service quality and customers satisfaction specially servive on government citizen of East Barito Local Goverment Central Kalimantan, which could be used in increasing customers satisfaction. However there are limitations in used statistical techniques and has not tested these variables results from service quality to increase customer’s satisfaction.Keyword : service quality, customers satisfaction
Pengaruh Quality of Work Life terhadap Kepuasan kerja, Komitmen Organisasi, Turnover Intention dan Stres Kerja: Studi pada BMT Di Kabupaten Kudus Wahibur Rokhman
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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This study investigates the effect of quality of work life on job satisfaction, organisational commitment, turnover intention and stress. This study uses a sample of 150 employees of Baitul Mal wa Tamwil (BMT) in Kudus Regency, Central Java, Indonesia. The results of Structural Equation Modeling (SEM) indicate that quality work life has positively significant impact on job satisfaction and organisational commitment. The findings also noted that, quality of work life negatifely affect on both turnover intention and stress. Overall the model supported that quality of work life has significant on job satisfaction, organisational commitment, turnover intention and stress. Implication, limitation and suggestion for future research are discussed.Keywords:      Quality of work life, job satisfaction, organizational commitmen, turnover intention, dan stress kerja.
PRAKTIK GOOD CORPORATE GOVERNANCE DAN DAMPAKNYA TERHADAP KINERJA BERDASARKAN BALANCED SCORECARD PADA PERUSAHAAN DAERAH AIR MINUM Dewi Fitriyani; Wiwik Tiswiyanti; Eko Prasetyo
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 aims of the study were to describe the practice of good corporate governance, to measure performance PDAM with balanced scorecard, and to find out  the correlation between the practice of good corporate governance to performance.   This study conducted on   five PDAM in Jambi Province. Collection of data obtained through interviews, questionnare, annual report, related of documents and policies. The results of this study indicate good corporate governance practices on PDAM in Jambi Province in pretty good criteria. PDAM perfomance scores as measured by balanced scorecard show overall is still considered less than the target maximum working. The result of Pearson Product Moment test show the correlation between good corporate governance practices with the performance has a strong relationship but not significant.  Keywords: Good Corporate Governance Practice, Performance, Balanced Scorecard

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