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International Conference on Law, Business and Governance (ICon-LBG)
Published by Universitas Bandar Lampung
ISSN : 23391650     EISSN : -     DOI : -
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
In this proceeding contains papers that get submitted and presented at The International Conference On Law, Business and Governance 2013. Conference organized by the Bandar Lampung University on 22-24 October 2013, held at the graduate campus, Bandar Lampung University (UBL), Lampung, Indonesia.
Arjuna Subject : -
Articles 113 Documents
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Good Governance and The Rule Of Law Nik Ahmad Kamal Nik Mahmod
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

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Abstract

Good governance is basically governing in the right and just ways. Good governance relates to goodadministration at both public and private sectors. Corporate governance is synonymous and the commonusage in the private sector. Common characteristics of good governance include transparency,accountability, participatory and rule of law. Rule of law is the focus of this paper. The principle in itselfis problematic because of multifarious interpretation Nonetheless, the consensus has been that rule of lawis essential in any government and breach of its principles may lead to arbitrariness and breach offundamental rights. The paper will expound the roles of rule of law in ensuring good governance and howabuse of power and corruption have undermined rule of law seriously and subsequently affect goodgovernance.
The Direction Of Future Management Accounting Research In The Asia Pacific Region Grahita Chandrarin
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

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Abstract

The direction of development of management accounting research is line with the shift of paradigm ofmanagement accounting in practice supported by development of information technology. The directionwill lead to the new strategy that moves to contemporary management accounting.Today, competition among companies in many industries is turning global. To be competitive,businesses must adopt new ways of thinking about business to improve the old management practices.Since 1990s, contemporary management accounting concept has moved from traditional managementaccounting concept with focuses on technical issues, so that become behavior centered. This is to say thatglobal competition requires companies to use bottom-up information that empowers the work force tocontrol processes for customer satisfaction. To stimulate competitiveness, management information mustfollow the bottom-up empowerment cycle. It must come from customers and processes that must begathered and used primarily by people in the work force who face customers and run the processes.This paper explains how the paradigm shifts from conventional accounting management tocontemporary accounting management in practice and research. Therefore, It recommend that thedirection of management accounting research in Asia Pacific region on the future should cover all studiesincluded in contemporary accounting management area, that holds the idea that contemporarymanagement practice does not only focus on profit but also social and environmental factors forsustainability
Politics of Land Law For Indonesian Farmers(Towards the Bill of Land in Indonesia) Elita Rahmi
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

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Abstract

The purpose of this paper are: first, to examine critically how the politics of agrarian law in Indonesia canprovide legal protection for land ownership for farmers in Indonesia, so that the transition of function ofthe land from agricultural land into non-agricultural sector still pays great attention to the farmers as thevulnerable groups (poor, abandoned); second, to examine critically how the draft of the land law whichis now being discussed in parliament can give protection to the farmers, so that they have bargainingposition of land ownership equally with those of the capital owners.This paper uses three analysis namely: 1) juridical analysis to understand the legal norms of the land lawfor the farmers in Indonesia; 2) historical analysis to understand the history of land ownership for farmerssince independence of Indonesia which had not been proporsionil compared with the ownership to thoseof investors in Indonesia; 3) analysis of prospective of agrarian law corcerning with the pros and cons ofthe Bill of Land being discussed before the Parliament.This paper wishes to provide alternative for the rule of land for the farmers, so that the politics of lawrelated to land in Indonesia correlated with farmers’ strategic position as one of the main agents of thedevelopment.
The Politics of Islamic Criminal Law in Indonesia(A Critical Analysis) Mohamad Rapik
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

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Abstract

Indonesia is well known as the country where Muslims are the majority. However, never has Islamic lawbecome the priority especially after the Indonesian independence. Therefore, the uproar calls for theapplication of Islamic are law still echoing until today. Though the state has answered those calls andsuccessfully applied Islamic law as part of the national legislation as seen, for example, in marriage law,Islamic banking law, law on hajj etc, it still fails to acknowledge the Islamic penal law to some extent.The paper would elaborate the problem of the politics of Islamic penal law in Indonesia. By analyzing thepolitics of Islamic penal law critically, this paper hopes to expose the problem behind the phenomenon.For this purpose, Islamic methodology through “maqashid syari’ah” (purposes of Islamic syariah) isneeded in order to see how Islamic law should work in the modern era and contextually stand side-by-sidewith the local need.
Equitable Law of Democracy Political Policy Against The Election of Incumbent S. Endang Prasetyawati
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

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Abstract

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Analysis of Regional Expansion as Implications of Regional Autonomy Implementation Indah Satria
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

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Abstract

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Bankruptcy Analysis of Banking Companies in Indonesia Period 2001-2012 (Using the Altman Z-Score Model) Andi Sanjaya; . Lindrianasari; . Aminah
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

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Abstract

The purpose of this study is to provide empirical evidence about the bankruptcy prediction model used byAltman. Research questions were constructed in this study is whether the Altman Z-Score model thatbuilt in 1968 can be used and relied upon in accommodating economic climate in Indonesia, especially asa predictor of bankruptcy in Indonesia banking company. Statistical test results showed that the AltmanZ-Score model appropriate for use in predicting the potential bankruptcy of the Indonesia bankingcompany on the observation period 2001-2012. By doing so, this study conclude that the Altman Z-Scoremodels can be a tool for predicting bankruptcy in Indonesia.
Analysis of Corporate Social Responsibility Implementation And Social Audit at PT Semen Padang Elvira Luthan; Sri Dewi Edmawati
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

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Abstract

The number of Corporate Social Responsibility (CSR) implementation in Indonesia is not so muchwhile the potential targets are very huge, such as environmental damage, unemployment, school drop-out,and poverty. One of its implementations that are common now is community development, which theemphases are on social and community capacity development. This study describes the implementation ofCSR and social audit in PT Semen Padang. PT Semen Padang as one of the largest states ownedenterprise in West Sumatra has a big hand in the development of West Sumatra.Analyses were performed with descriptive statistics and content analysis. Collecting data on the CSRactivities of PT Semen Padang was done by performing content analysis on the company's annual reportthat has been audited. Results of the analysis showed CSR’s model implementation in PT. Semen Padangis on the form of physical development such as public facilities, development of education, employmentempowerment, economic empowerment, community services, public health services, environmentalprotection, sports, and the arts. A pattern of implementation of CSR programs is generally done directlyand independently by a company-appointed team. PT Semen Padang has not implemented purely socialaudit of the implementation of the CSR report, but integrated in the audit of the company's annual report.
The Factors That Influence The Firm Performance In The Furniture Industry Jepara . Mahmud; Guruh Taufan H; Ida Farida
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

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Abstract

Furniture industryinJeparais one ofIndonesias main commoditiesto be proud ofandbe maintainedevenif itneeds to be improved. The industryoccupiesa strategicpositionof being ableto contributeto regional revenueby 26% byvalue ofexports ofU.S.$ 130million ormorethanRp1trillionin 2010andin 2011reachedU.S.$ 111.65million. However,exportsfromJeparafurnitureislikely to declinedue toa variety of things. This study aimstoanalyze firm performance through, market orientation, learning orientation, and innovationin furnitureindustryinJepara. The samplesin this study were110smallandmedium-sizedenterprises. Sixthhypothesis with SEManalysis resultsof the researchare: (1) learningorientationhave a significant effecton firm performance, (2) learningorientationsignificant effect oninnovation, (3) marketorientation havea significant effect oninnovation, (4) marketorientationsignificantly influence on firms performance, (5) innovationno significant effect on firm performance. Indicatorvariablesthatneed to be consideredinlearningorientationisopen-mindednessandsharingof knowledge, whiletheindicatorvariable of themarket-orientation is competitororientationasa significant effect oninnovationandfirm performance. 
The Influence of Internal Control toward Production Cost Control Efectivity Sarjito Surya
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

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Abstract

One of thelargest componentsofcostsin thecompanyisthe productioncost. Productioncostsare easier to controlbecause it involves theinternalactivities ofthe companyso that obtaining the productioncost in controllingcosts is top priority. The successof a companyto controlproduction costwill bea positive impact oncorporateearningsandincreasing inthe companys objective. Cost ofproductionis one of thecompaniesthatrequirecontrolcash outcarefully and is theexistence of anadequateinternalcontrol. Companies shouldbe awarethatby applyingan adequatesystem ofinternal control, to effectivelycontrolproduction costsandalsoincrease its profit. Thispurposeof thispaperis formeasuringtheinfluenceofinternalcontrolefectivitytowardproductioncost control.

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