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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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IMPLEMENTATION OF QARDH ON ISLAMIC BANKING INDONESIA BASED ON ISLAMIC ECONOMICS THEORY Falikhatun -; Sri Iswati; Mohammad Saleh
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 aimed to analyze about Qardh implementation on Islamic Banking Indonesia based on Islamic Econonomics Theory. The method of this research is qualitative and the paradigm used interpretative. Data collection are in-depth interviews, observation, and documentation, while the analysis taken is Interpretative Phenomenological Analysis (IPA) and Syar'i Analysis. Interpretative Phenomenological Analysis (IPA) results show that according to the experience of Muqridh implementations object of Qardh on Islamic Banking Indonesia include Salary Down Payment, Hajj Bailout Fund, Gold Rahn, and Hawalah, while the results based on Syar'i Analysis concluded that most of Qardh objects are not in accordance with Islaimc Economic Theory, The proposed ideas is for developing Qardh object, that refers to a social object that has a high Maslahah value for Muslim society in Indonesia, with contract which does not violate Shar’i, such as replace Salary Down Payment into Murabaha financing, Hajj Bailout Funds become Hajj Savings, Gold Rahn becomes Rahn Tasjily, and Hawalah bil Mudaraba / Hawalah bil Musharaka become Syirkah Amlak and Musharaka Mutanaqishah.  Key Words: Islamic Economic Theory, Interpretative Phenomenological Analysis, Muqridh
ANALYSIS OF THE INFLUENCE OF SIZE, LEVERAGE, TOBINS’ Q AND CASH FLOW ON CORPORATE CASH HOLDINGS Hakim Ali
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

Holding liquid assets such as cash can be a double-edged sword for a firm. On the one hand,  it  provides  flexibility  to  firms  allowing  them  to  avoid  costs  from  underinvestment  in positive-NPV projects due to lack of resources. Cash holding is an important asset on firms' balance sheets, receives much attention from companies, investors, and analysts. The objectives of this research are to analyse the impact of size, leverage, Tobins’Q and cash flow to cash holdings. The research methods used are descriptive research and explanatory research. Sampling in this study using purposive sampling, which is the manufacturer companies that listed at IDX in period 2010-2012. The technique analyses used are multiple regressions with classic assumption. The  classic  assumption  consists  of  normality testing,  multicollinearity,  heteroscedasticity  and autocorrelation. Based on the result and analysis, the conclusion that can be drawn in this research are: (1) There is positive impact of size to cash holdings, (2) There is impact of leverage to cash holdings, (3) There is impact of Tobin’s Q to cash holdings, (4) There is impact of cash flow to cash holdings.  Keywords: size, leverage, Tobin’s Q, cash flow, cash holdings.
Corporate Social Responsibility (Csr) Information Disclosure Among Industry Classification By Annual Reports Of Public Companies Listed At Indonesia Stock Exchange (Idx) Ali Mohammed Abulgasim Abusbaiha
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

Penelitian ini ingin mencapai dua tujuan. Pertama, untuk membandingkan  pengungkapan informasi tanggung jawab sosial antara perusahaan dalam kelompok  industri dasar dan kimia dengan perusahaan-perusahaan dalam kelompok industri lain. Kedua adalah untuk menganalisis perbedaan jumlah pengungkapan informasi tanggung jawab sosial antara perusahaan dalam kelompok industri dasar dan kimia dengan perusahaan dalam kelompok industri lain Populasi penelitian adalah perusahaan yang terdaftar di Bursa Efek Indonesia, sample diambil dengan metode purposive sampling dan diperoleh sample 60 prusahaan yang terdiri dari: 30 perusahaan bidang kimia dan 30 perusahaan non industri kimia. Analisis data dilakukan dengan pengujian beda data berpasangan (paired T-test.) Hasil analisis data menunjukkan bahwa ada perbedaan yang signifikan dalam penyajian jumlah pengungkapan sosial antara perusahaan dalam kelompok industri kimia dengan kelompok non industri kimia. Oleh karena itu, hipotesis diterima Hasil penelitian ini secara teoritis berharap akan memberikan kontribusi pengetahuan tentang jumlah, cara, dan alasan di balik pengungkapan tanggung jawab sosial perusahaan terutama di perusahaan- perusahaan dalam kelompok industri dasar dan kimia dengan perusahaan-perusahaan dalam kelompok industri non-kimia. Praktek pengungkapan pada perusahaan tersebut diatas diharapkan akan menjadi pertimbangan dan stimulasi dalam proses pembuatan – kebijakan untuk meningkatkan perhatian tanggung jawab sosial perusahaan. Kata kunci : pengungkapan tanggung jawab sosial, industri dasar, industri non-kimia
Analisis Pengaruh Motivasi Konsumen, Persepsi Kualitas, dan Sikap Konsumen Terhadap Keputusan Pembelian PC Tablet iPad (Studi Pada Konsumen iPad di Semarang) Ferdian Ario Sasongko; Imroatul Khasanah
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 was based by the increasing number of PC Tablet on the market. One of them is iPad. Where is iPad always been a market leader since its first launch in 2010, although the number of competitor always rise. The aim of the research is to analyze the influence of consumer motivation, perceived quality, and consumer attitudes toward buying decision of the PC Tablet iPad. The result shows that consumers motivation, perceived quality, and consumer attitudes have significant relationship with buying decision. Perceived quality has higher influences for buying decisions than perceived quality and consumer attitudes.Keywords: Buying Decision, Consumer Motivation, Perceived Quality, Consumer Attitudes
Perbandingan Pembiayaan Murabahah & Musyarakah Menurun Untuk Produk Pembiayaan Konsumtif Pada Bank Syariah Mohamad Heykal
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

Many financing that issued by Islamic banking sector in order to finance the various consumptive and productive product that issued by the Islamic banking. In this case, the majority contract that used is murabahah contract. On the other hand, there are also another contract that can be used for the consumptive product such as diminishing musharakah. This literature study research tried to shown and also compare this two kinds of financing scheme with the focus that financing scheme especially from Islamic banking to the consumptive sector will not burden the customer position. From this literature study it can be shown that the diminishing musharakah scheme could be one of the alternative financing from the Islamic banking.Keywords : Murabahah, margin, diminishing,musharakah, bank
Pengaruh Budaya Organisasi, Kepemimpinan Dan Komitmen Organisasi Terhadap Kinerja Dosen Pada Perguruan Tinggi Swasta Di Kabupaten Jember Nurul Qomariah
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 mengetahui pengaruh variabel budaya organisasi, kepemimpinan dan komitmen organsiasi terhadap kinerja dosen pada perguruan tinggi swasta yang ada di Kabupaten jember. Populasi dalam penelitian ini terdiri dari tenaga pengajar/dosen pada PTS di Kabupaten Jember. Metode pengambilan sampelnya adalah purposive random sampling dengan kriteria dosen yang telah mengajar minimal 2 tahun dengan jumlah sampel sebanyak 110 dosen. Metode analisis data menggunakan metode regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa variabel terikat yang terdiri dari budaya organisasi, kepemimpinan dan komitmen organisasi mampu memberikan sumbangan sebesar 75% terhadap kinerja dosen. Hasil uji hipotesis menyatakan bahwa variabel budaya organisasi berpengaruh terhadap kinerja dosen, sedangkan variabel kepemimpinan dan komitmen organisasi tidak berpengaruh terhadap kinerja dosen.
Improving Employees’ Performance Through Work Environment, Leadership, And Organization Culture To Create Work Satisfaction At Pt. Sukun, Kudus - Sukirman
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 is to analyze the impact of work environment, leadership, and organization culture toward work satisfaction of employees; to analyze the impact of work environment, leadership, and organization culture toward the performance of employees; to analyze the impact of work satisfaction toward the performance of employees at PT. SUKUN, Kudus. The population number of this study consisted of 436 employees at PT. SUKUN, Kudus. Sample of 120 respondents were taken by using a purposive sampling method. Data were collected by using questionnaires and analyzed by using causality model. Hypotheses were tested by using a Structural Equation Model (SEM) of AMOS program. Based on the result of data analysis, it was known that work environment, leadership, and organization culture had a significant impact toward work satisfaction of employees. Work environment had a significant and positive impact toward employees’ performance and had a significant and indirect impact toward the employees’ satisfaction. Leadership had a significant and indirect impact toward the employees’ performance. Organization culture did not have any significant impact, but it had a significant and indirect impact through employees’ work satisfaction. Employees’ work satisfaction had a significant and positive impact toward the employees’ performance.Key words: Work environment, leadership, organization culture, work satisfaction, and employees’ performance.
THE INFLUENCE OF INDIVIDUAL CHARACTERISTICS AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE Ami Pujiwati; Etty Susanty
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 study aimed to analyze the factors that affect the characteristics of the individual, work motivation, the ability of individuals, job satisfaction, and employee performance as well as the effect of each variable. Samples were Jabar local government employees as much as 166 people / respondents. The sampling technique was done deliberately. Data processing was performed by using SEM analysis tools SmartPLS. The analysis showed that there is a significant effect on the individual characteristics on work motivation and performance. Furthermore, based on the results of the analysis showed that there are significant effect on the individual characteristics of the ability of the employee. There is a significant effect on job satisfaction on performance; there is an effect on work motivation on job satisfaction. But the results of the analysis on the performance capability of self showed no effect.  Key words: characteristics of the individual, work motivation, the abilitily to individuals, job satisfaction, SEM SmartPLS, employee performance
Knowledge Sharing Sebagai Sumber Inovasi dan Keunggulan Bersaing Pada Usaha Mikro Kecil dan Menengah (UMKM) Sektor Batik Drs. M. Assegaf, MM -; Dra. Wasitowati, MM -
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

Small and medium batik sector are significantly contribution to econo mic development and the cultural  heritage,  but development are still many prob lems, especially  the  empowerment  of  internal   assets  so  it  has  an  impact  on  the development of innovation capability ann competitive advantage.  This study aims to examine the effect of knowledge sharing  process   to innovation capability and competitive  advantage   at    small  and  medium  batik  sector  in  Central   Java. Sampling methods using purposive sampling and data  analysis using the Partial Least  Square  (PLS).  The  research   results       that    knowledge  donataing   and knowledge collecting are significantly effect on innovation capability. Knowledge donating, knowledge collecting and innovation capability  are  significantly effect on the  competitive advantage.  Keywords: Knowledge collecting , Knowledge donating, Innovation capability
THE EFFECT OF EMPOWERMENT ON EMPLOYEE PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AS MEDIATING VARIABLE AND ORGANIZATIONAL CULTURE AS MODERATION VARIABLE Lilik Lestari; Askar Yunianto
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 examines the effect of employee empowerment on employee performance with organizational commitment as mediating variables and organizational culture as a moderating variable. This study was based on previous research conducted Fadzilah (2006), Praptadi (2009), Rahman (2009), Tielung (2013), Kambey and Suharnomo (2013), Rahayu and Sudibia (2014), Srinadi and Netra (2014) which states empowerment positive and significant effect on the behavior of employees. This study focused on Lung Hospital dr. Ario Wirawan Salatiga. The method of sampling a total of 210 employees used a simple random sampling. The statistical method used to test the hypothesis of linear regression of moderation and mediation. The results showed that employee empowerment significant indirect effect on employee performance through organizational commitment to be moderated by organizational culture.Key words:  Employee Empowerment, Organizational Commitment, Organizational Culture, Employee Performance

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