Articles
8 Documents
Search results for
, issue
"Vol. 13 No. 2 (2012): The Winners Vol. 13 No. 2 2012"
:
8 Documents
clear
Faktor-Faktor yang Mempengaruhi Kelengkapan Pengungkapan Wajib dalam Laporan Keuangan pada Perusahaan Manufaktur yang terdaftar di BEI
Linda Santioso;
Yenny Yenny
The Winners Vol. 13 No. 2 (2012): The Winners Vol. 13 No. 2 2012
Publisher : Bina Nusantara University
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21512/tw.v13i2.654
The purpose of this research was to determine the influence of leverage ratio, liquidity ratio, profitability ratio, the portion of stocks owned by public, firm size, and company ages on mandatory disclosure comprehensiveness of financial statement. The sample consisted of 80 manufacturing companies listed at Indonesia Stock Exchange from 2008-2010 selected using purposive sampling method. Descriptive statistics and the multiple regression method were used to analyze the hypotheses. The results of this research showed that only firm size that influence the mandatory disclosure positively and liquidity ratio that influence the mandatory disclosure negatively. This research also showed that there was no autocorrelation, multicollinearity, and heteroscedasticity.
Interactive Control System, Intended Strategy, Implemented Strategy dan Emergent Strategy
Tubagus Ismail;
Darjat Sudrajat
The Winners Vol. 13 No. 2 (2012): The Winners Vol. 13 No. 2 2012
Publisher : Bina Nusantara University
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21512/tw.v13i2.655
The purpose of this study was to examine the relationship between management control system (MCS) and strategy formation processes, namely: intended strategy, emergent strategy and impelemented strategy. The focus of MCS in this study was interactive control system. The study was based on Structural Equation Modeling (SEM) as its multivariate analyses instrument. The samples were upper middle managers of manufacturing company in Banten Province, DKI Jakarta Province and West Java Province. AMOS Software 16 program is used as an additional instrument to resolve the problem in SEM modeling. The study found that interactive control system brought a positive and significant influence on Intended strategy; interactive control system brought a positive and significant influence on implemented strategy; interactive control system brought a positive and significant influence on emergent strategy. The limitation of this study is that our empirical model only used one way relationship between the process of strategy formation and interactive control system.
UTAUT and UTAUT 2: A Review and Agenda for Future Research
Andreas Chang
The Winners Vol. 13 No. 2 (2012): The Winners Vol. 13 No. 2 2012
Publisher : Bina Nusantara University
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21512/tw.v13i2.656
This study reviews the most recent literature on UTAUT (Unified Theory of Acceptance, and Use of Technology) and UTAUT 2(Unified Theory of Acceptance, and Use of Technology) 2 by focusing on the findings and recommended future research. The papers, proceedings and dissertations included in the analysis were identified technology acceptance as the focus of their studies. This search was supplemented various websites which host scientific journals such as Emerald, Science Direct and Google Scholar. The initial search produced 65 papers. The studies examined works which employed UTAUT and UTAUT 2 by focusing on findings on the core constructs of UTAUT to predict Behavioral Intentions. The results confirmed previous studies that the four constructs of UTAUT contributed to Behavioral Intention even though PE seemed to be the most significant contributors. Findings also suggest UTAUT 2 has been more explanatory and list the suggestions for future works. The immediate implications are for researchers who wish to examine behavioral intentions, and managers who wish to ensure the acceptance and use of a new system or technology. This study bears a number of limitations. Number of papers examined is one of them. It would be more accurate to increase the number of paper examined. The other limitation is the ability to draw a statistical conclusion each research examined. This is due to a great variety of research topics, methods, constructs and contexts.
Customer Intention toward Theme Park: The Mediating Role of Customer Attitude on The Impact of Service Quality and Experiential Marketing
Dwi Efrarin Purnamadita;
Dian Tauriana
The Winners Vol. 13 No. 2 (2012): The Winners Vol. 13 No. 2 2012
Publisher : Bina Nusantara University
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21512/tw.v13i2.657
Dunia Fantasi (Dufan) located in Taman Impian Jaya Ancol is one leading recreational unit with specific characteristics as a theme park. A research was done towards with service quality and implementation of experiential marketing applied in Dufan using path analysis. Experiential marketing was studied to have a direct effect, positive and significant impact on customer attitude variables. The basic objective of this research is to determine the effect of service quality and implementation of experiential marketing to customer attitude and its impact on customer intention of Dufan. Data collection was conducted through questionnaire given to Dufan visitors. From the results of data analysis we found that service quality has not significantly influenced customer’s attitude. The study revealed that the direct effect between experiential marketing and customer intention is 'strong’. As a subsequent finding, service quality has not given a significant effect on customer intention. However, experiential marketing was found having an indirect influence on customer intention mediated by attitude, in which the results of the study suggested that the indirect effect is 'strong'. Eventually, customer attitude has a direct positive and significant impact on customer intention variables. The direct influence of customer attitude to customer intention in Fantasy World,was 'strong'.
Analysis, Reconstruction and Establishment Tourist Destination in Toba Samosir, North Sumatera, Indonesia
Menara Simanjuntak;
Haryadi Sarjono
The Winners Vol. 13 No. 2 (2012): The Winners Vol. 13 No. 2 2012
Publisher : Bina Nusantara University
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21512/tw.v13i2.658
This study aimed to provide inputs for local government of Toba Samosir (Tobasa) in preparing strategic development plan of tourist destinations in District Tobasa. This study is a qualitative approach through in-depth interviews and feedback from forum discussion groups with participants representing community leaders, indigenous peoples, governments and travel business. Total participants are 15 people collected on June 1, 2012 at Balige government office. Discussion forums formulated nine locations of tourist destination spread in Toba Samosir. As result this research, we formulated four strategic plans with tactical plans; (1) specifying and establish the location of tourist destinations in the District Tobasa; (2) submitting plans to the government budget or through the budget of Tobasa district in five years starting in 2014 to follow; (3) conducting government financing for infrastructure development and tourism industry participation; (4) doing tourism and cultural promotion. We found limitations for the plan. Some of them were: the low budget provided by the District government so that we expected supports from domestic investors to accelerate tourism development in the area. Most activities were proposed under the action plan of both Tobasa District government and North Sumatra Government.
Financial and Non Financial Factors on Going-Concern Opinion
Junaidi Junaidi;
Cahyanti Sih Triyatmi;
Nurdiono Nurdiono
The Winners Vol. 13 No. 2 (2012): The Winners Vol. 13 No. 2 2012
Publisher : Bina Nusantara University
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21512/tw.v13i2.659
Company's ability to survive is a fundamental uncertainty faced in the preparation and auditing financial statements. Provision of going-concern opinion on these financial statements the company is still being debated. Public Accountant Professional Standards in section 341 states that the auditor is responsible for evaluating whether there is a major doubt on the ability of entities in the continued survival of the appropriate period of time, not more than one year from the date of the financial statements being audited. This research analyzed the financial and non financial factors that affected the provision of going-concern opinion. This research used samples of 63 companies with 315 observations, taken from years 2005-2009. The logistic regression analysis showed that the company's financial condition variables, mitigating evidence, and disclosure significantly influence the acceptance of going-concern opinion. Enterprise risk was not significant at propensity of going-concern opinion.
How Does the Global Economy Crisis Influence in Managing Investment in Indonesia
Enggal Sriwardiningsih
The Winners Vol. 13 No. 2 (2012): The Winners Vol. 13 No. 2 2012
Publisher : Bina Nusantara University
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21512/tw.v13i2.660
July 2007 is the beginning of the world’s subprime mortgage crisis. Since then, the world’s liquidity crisis occurred and never found any solution until now. The liquidity crisis began to spread from developed countries to poor countries, developing countries and emerging markets with two channels. This contagious crisis made growing economy and emerging economy fell. No country in the world survived, including Indonesia. This paper discussed the management of investments in Indonesia. It started from the spread of global crisis to Indonesia and its impact on investment in Indonesia. Then, we discussed the government's efforts to encourage investment. The last was the view of the investment for the next three years (2010-2014)
Consumer Preferences Toward Marine Tourism Area
Silvy Fauziah;
Rudy Aryanto
The Winners Vol. 13 No. 2 (2012): The Winners Vol. 13 No. 2 2012
Publisher : Bina Nusantara University
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21512/tw.v13i2.661
The marine zone tourism is growing attracting more tourists. Pramuka Island is marine conservation area enriched with marine biodiversity in coral reefs and other natural resources. To develop this potential tourist destination, a customer-based marketing program is required to attract domestic and foreign tourists. The main vision is to understand tourist preferences for marine tourism activities and facilities. A research was conducted on Pramuka Island as a well-known marine tourism zone. The objective was to determine the key tourist preferences for marine tourism destination. Research methods utilized Cochran Q test and Conjoint analysis where the primary data were obtained from tourist respondents. The result showed that there was a tourist preference based on the five attributes considered most important, namely tourism activities, tourist attractions, types of accommodation, food and souvenirs types. This study provided marine tourism destination management with useful guidance for broader implications of the implementation of marketing programs and tourism attraction. Moreover, the results of this study consolidated the learning of a variety of academic and industrial research papers in particular for the measurement of customer preferences towards marine tourism destination.