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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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The Effect of the Performance of Micro and Small Companies on the Collectability with Spirituality as Moderating Variable Adi Kuswanto; Maulana Ali
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

The government provides a variety of aids to micro and small companies in order to increase the competitiveness of them and their performance and in return their collectability The objectives of the research are (a) to explore and analyze the effect of the performance of micro and small companies on the collectability?; and (b) to explore and analyze the moderation of the spirituality on the relationship between the performance of micro and small companies and their collectability. The location of the research is at southern sumatera and the number of samples are 250 micro and small companies. We use 2 independent varables (ROI and spirituality) and a dependent variable (collecatbility). The results show that the micro and small companies (debtors of PT Pertamina) have increased their performance measured by return on investment (ROI). Their performance do not affects on the collectability. As the owners of micro and small companies have and applicate the spirituality knowledges, the performance of micro and small companies influence on the collectability.Keywords: Performance, spirituality, and collectability.
Upaya Peningkatan Kinerja Organisasi Melalui Orientasi Keunggulan Teknik Kreatif Yang Spesifik Endang Tjahjaningsih; Mulyo Budi Setiawan
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 aims to develop a new theoretical approach in solving the result of research gap between the effects of organizasional learning influence towards organizational performance and analyze the development of Orientation On The Advantage Of Specific Creative Technique. Sources of orientation on the advantage of specific creative technique derived from the concept of the specifc firms resources. The research was conducted in the area Pekalongan, Rembang, Sragen, Banjarnegara, and Solo in Central Java Province. The empirical test model used was Structural Equation Modeling (SEM) by using some software, such as: AMOS 7.0, SPSS 16.0 and Microsoft Excel version. 2007. The sample size of the study was 200 owners/ leaders/ managers of Small and Medium Scale Enterprises. The results showed that learning explorative affect positively towards advantage of new product development, innovation creativity affect positively towards advantage of product differentiation, exploitative learning affect positively towards advantage of the creative process-oriented cost. Furthermore, advantage of new product development, advantage of product differentiation, advantage of the creative process- oriented cost affect positively towards organizational performance. This study contributes to the Resources-Based Theory, and Organizational learning Theory. Organizational learning theory provides an explanation explorative learning, exploitative learning, and creativity to the realm of Resources Based Theory, which is the realm of capabilities and orientation on the advantage of specific creative technique which is a competitive advantage in an organizational performance. Limitations and implications for future research and managerial implications are also discussed in this study.Keywords: Orientation On The Advantage Of Specific Creative Technique, Organizational Learning, and Organizational Performance.
Pengaruh Kebijakan Dividen Terhadap Kinerja Perusahaan Di Indonesia (Studi Empirik pada Perusahaan-Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesian dengan Probabilistic Regression Model) Joko Sukendro; C Ambar Pujiharjanto
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

This purpose of this research examines whether dividend policy influences firm performance in Indonesia. The analyses are performed using data derived from the financial statement of listed firms on the IDX during the most recent five-year period. Ordinary Least Squares model is used to estimate the regression equation. In order to operationalise dividend policy ; the study coded: 1 to represent the company has a policy to pay dividend; while: 0 to represent the company has a policy not to pay dividend. The result show negative relationship beetwen return on assets, dividend policy and leverage. The result also reveal are not relationship all independent variables to return on equity and tobin’sq. The main value of this study is the identification of how dividend policy affects performance of firms listed on IDX.Keyword : ROA, ROE, TOBIN’Sq, Dividend Policy, Payout Ratio, Size, Leverage, Growth
Peran Iklim Kerja Dan Kepemimpinan Memoderasi Pengaruh Kepuasan Kerja Terhadap Kinerja Guru (Studi Kasus SMP Negeri se Kecamatan Kajen Pekalongan) (The role of the Working Climate and Headmaster Leadership Moderating Effect of Job Satisfaction for Perform Niti Setiasih; Yeye Susilowati
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 aims to analyze the role of the Working Climate and Headmaster Leadership Moderating Effect of Job Satisfaction of Performance state junior high school Teachers of Kajen district of Pekalongan Regency. In this research population of 107 people, while the sample was taken as many as 92 people as respondents with a purposive sampling method. Testing the hypothesis in this study using regression analysis. Results of the research can be summarized as follows: (i) Job Satisfaction does not have a positive and significant impact of teacher performance., (ii) Working Climate positive and significant impact of teacher performance, (iii) Headmaster leadership did not have a positive and significant impact on teacher performance, (iv) Working Climate is unknown moderating or not memoderate of Job Satisfaction influence for Teacher Performance, (v) Headmaster Leadership is unkwown moderating or not memoderate of Job Satisfaction for Teacher Performance.Keywords: Working Climate, Headmaster Leadership, Job Satisfaction and Teacher Performance.
Hubungan Antara Pengaruh Normatif dan Niat Beli Pakaian Merek Luar Negeri: Kesadaran Merek, Kualitas, dan Nilai Emosi Sebagai Variabel Mediasi Shannaz Nadya; Sabrina O Sihombing
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

Clothing is a primary need of man. Along with the times, the main function of clothing shifted. Clothes are not just a mere body cover but this time into a product category that represents the person. Therefore, more and more local brands and foreign brands in Indonesia. Many brand choices make the company needs to implement an effective marketing strategy in order to maintain its market. Companies need to know the factors that influence consumer purchase intention in order to formulate effective marketing strategies. Research on consumer purchase intention towards foreign apparel brands has been done in other countries. However, only few studies were developed in Indonesia. Therefore, this study aimed to examine the relationship normative influence, brand consciousness, perceived quality, emotional values on purchase intention. The data in this study were obtained by distributing questionnaires to the respondents. The selection of respondents using a non-probability judgmental sampling technique. Questionnaires were distributed to 226 respondents and as many as 200 questionnaires that can be used for further analysis. The data then was analyzed by using structural equation modeling approach. The analysis showed all hypotheses are supported. The study also provides implications for theoretical and managerial implications and suggestions for future research.Keywords: purchase intention, normative influence, brand consciousness, perceived quality, emotional values
Fraud Pengadaan Barang/Jasa Feni Fartiana Akbar; - Tarjo; Anita Carolina
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

Penelitian ini bertujuan untuk mengetahui sejauh mana keefektifan penerapan sistem pengendalian internal (COSO) atas kasus fraud pengadaan barang/jasa (mobil dinas) tahun 2007 di Pemerintah Daerah Kabupaten Sumenep. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan wawancara bersama informan untuk memperoleh informasi mengenai kronologi dan sistem pengendalian internal pada saat pengadaan barang/jasa tahun 2007 berlangsung. Hasil wawancara dengan informan menunjukkan bahwa kesalahan tidak terletak sepenuhnya pada semua tersangka. Menurut informan sistem pengendalian internal di pemerintah daerah kabupaten Sumenep dengan menggunakan pendekatan COSO sudah berjalan dengan baik dan selayaknya. Tetapi peneliti berpendapat bahwa karena masih terdapat salah saji atau salah material itu ditimbulkan oleh moral seseorang individu itu sendiri untuk berbuat curang dan seakan sistem yang berjalan salah, hal ini membuktikan lemahnya sistem pengendalian internal khususnya lingkungan pengendalian dan monitoring.Kata Kunci: Committee of Sponsoring Organizations of the Treadway Commision (COSO)
DIVIDEND POLICY AS MEDIATION OF THE INFLUENCE OF MANAGEMENT OWNERSHIP AND INSTITUTIONAL OWNERSHIP ON COMPANY’S FINANCIAL PERFORMANCE Supriyono -; Dian Wismar’ein
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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The purposes of this research are: (1) to examine if management ownership influences significantly positive on dividend policy (2) to examine if institutional ownership influences significantly positive  on  dividend  policy,  and  (3)  to  examine  if  dividend  policy influences significantly positive on company’s financial performance. This is an explanatory research since it aims to explain the influence among variables after testing  research  hypotheses  based  on  the  underlying  theory.  The  data  of  this  research  are financial reports of go public manufacture companies which have been audited at Indonesian Stock  Exchange  (IDX)  from  2003  –  2012.  This  is  a  census  research  that  is  by  using  all population, 36 manufacture companies. Since this is a census research by using pooling data technique for 10 years so there were 360 observation data. This research used path analysis technique to test hypotheses. The research finding shows that management ownership doesn’t influence significantly positive on dividend policy, institutional ownership doesn’t influence significantly positive on dividend policy, dividend policy doesn’t influence significantly positive on company’s financial performance,  Keywords : dividend policy, management ownership, institutional ownership, and company’s financial performance
The Relation of Corporate Governance to Audit Quality: Case Study on Non Financial Companies Al MhdiAbulgasim Abusbaiha
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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This study is aimed to know the factors that affect the quality of audits on non financial companies in Indonesia. This study uses the financial statement of non financial companies listed in Indonesia Stock Exchange (IDX) for period of 2013-2014. Data collection method used in  this   research  is   purposive  sampling   with   31   non   financial companies as the sample. The hypotheses were tested using logistic regression analysis. The results show that the variables that have a significant effect on audit quality is a measure of independent board. While other variables examined in this study such as Institutional Ownership is  not proven to affect on audit quality.Keywords: Managerial Ownership, size independent board, audit committee size and audit quality
Effect Of Knowledge On Nutrition Diet Behavior With Attitude To Mediation Functional Foods For Diabetes Mellitus Patients In Surabaya Christina Esti Susanti; Budianto Tedjasuksmana
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

The aim of this study to determine the relationship between nutrition knowledge on dietary behavior (behavior for people with Diabetes Mellitus diet) with the mediation of attitudes towards functional foods in people with diabetes in Surabaya. Research used the survey method with cross sectional approach. The study population was patients with diabetes in Surabaya. Sampling was done by taking the accidental coincidence of respondents who encountered. Data analysis using SEM analysis. Research shows that people with diabetes nutrition knowledge affects attitudes to functional foods and indirectly affect dietary behavior.Key words: nutrition knowledge, attitudes towards functional foods, dietary behavior 
Decision Support System Pemilihan Lokasi Terminal Check In Pelabuhan Merak Dengan Metode Delphi Henricus Bambang Triantono
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

Decision Support Systems or DSS is a form of management information systems specificallydesigned to support planners and stakeholders in decision-making. DSS may reflect different concepts of decision-making and conditions vary, and will be very useful for semi-structured or unstructured problems in which the decision process is enhanced with interactive dialogue between the DSS user. The Delphi method is based on structural this surveys and makes use of the intuitive available information of the participants, who are mainly experts. Transport between islands can not be separated from the transport that connects the islands as a bridge, of which the most important is the movement of ships crossing through the form of roll on roll off ferry is more commonly known as roro ship or roro ferry. Medium transport in the island can also take advantage of the great rivers or lakes and reservoirs that are not small.In 2008 there was a barrier between Merak crossing implementation - and worse Bakauheni in 2011 that resulted in long queues for days. This problem arises as a result of lack of sensitivity of the monitoring system so that the flow is not expected occurrence of resistance in these services. The problem occur buildup of heavy congestion of passengers and causing damage to all parties. To solve these problems it is necessary to include steps to create / build Terminal Chek-in outside the port of Merak.Keywords: DSS, heavy congestion , terminal chek-in, delphi method

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