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PRESTASI
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Articles 7 Documents
Search results for , issue " Vol 11, No 01 (2013): Juni PRESTASI" : 7 Documents clear
PENGARUH KOMPETENSI SDM, KUALITAS INFORMASI KEUANGAN DAN LOCUS OF CONTROL TERHADAP KINERJA UMKM (Studi pada UMKM Binaan Dinas Koperasi di Kec. Kertek Kab. Wonosobo) Safik, Ahmad; Suparwati, Yohana Kus
PRESTASI Vol 11, No 01 (2013): Juni PRESTASI
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Abstract

Usaha mikro kecil dan menengah (UMKM) merupakan kelompok usaha yang paling dapat bertahan ketika krisis ekonomi melanda negeri ini. Sektor  ini usaha mikro kecil dan menengah (UMKM) dalam perekonimian Indonesia memegang peranan yang cukup penting, bukan hanya dari segi peningkatan pendapatan dan kesejahteraan masyarakat saja, akan tetapi dari segi peran penyerapan tenaga kerja pun sector UMKM juga mem-punyai peranan yang sangat tinggi. Melihat besarnya potensi yang diciptakan oleh UMKM baik yang menyangkut penyerapan tenaga kerja maupun kesejahteraan masyarkat, maka perlu adanya penerapan manajerial dan pengembangan SDM yang mengelola UMKM, termasuk perbaikan kualitas laporan keuangan yang dibuat UMKM.Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi SDM, kualitas informasi keuangan, dan Locus of Control terhadap kinerja UMKM dengan pengambilan keputusan sebagai variable intervening. Objek penelitian dilakukan pada sentra UMKM di kecamatan Kertek Kabupaten Wonosobo.Dari hasil penelitian dapat disimpulkan bahwa terdapat pengaruh signifikan antara kompetensi SDM, kualitas informasi dan locus of control dengan kinerja UMKM. Hal ini membuktikan bahwa semakin tepat dan akurat keputusan yang diambil para pelaku UMKM, maka akan semakin baik pula kinerja yang dihasilkan, yaitu dengan melihat peningkatan laba dan asset-nya.Keyword: Kompetensi SDM, Kualitas Informasi Keuangan, Locus of Control, Kinerja UMKM.
KONFIRMASI MASYARAKAT TERHADAP MUTU PELAYANAN LEMBAGA OMBUDSMAN Sri Nugroho, Arif Julianto
PRESTASI Vol 11, No 01 (2013): Juni PRESTASI
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This research study aimed at revealing perception on public’s satisfaction index to the service quality of Lembaga Ombudsman DI Yogyakarta viewed from the dimension of tangibles, reliabilities, responsiveness, assurance and empathy.The population is all community members living in the Province DI Yogyakarta areas who have reported their cases to Lembaga Ombudsman DIY, totalling 630 per june 2010 and the research samples are 95 respondents that have been established using Cronin and Taylor’s Weighted Servqual formulation. The sampling applies the multistage random sampling technique. The data are collected by means of quetionnaire with 6-scale of confirmation index to obtain the data of public’s satisfaction index-tangibles, reliabilities, responsiveness , assurance and empathy.. each instrument has been examined and has fulfilled the validity and reliability standard through the Hoyt program, SPSS of 2000.Servqual has started with the concept of services quality and has demonstrated the model of services quality gaps. This research tries to identify the most important dimension and perception of external customers towards the Lembaga Ombudsman DI Yogyakarta. The result shows that most servqual model factors: tangibles, reliabilities, assurance, responsiveness, empathies are less satisfied than it should beKey words : Service Quality, Gaps, Servqual, Ombudsman, Expectations, Perceptions
HUBUNGAN MOTIVASI KERJA, PERSEPSI PELUANG PARTISIPASI DAN TINGKAT STRES KERJA PADA KARYAWAN PERGURUAN TINGGI SWASTA Jembarwati, Otih
PRESTASI Vol 11, No 01 (2013): Juni PRESTASI
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Abstract

This study uses a quantitative method with using regression analysis. Research subject is Semarang University administrative staff with minimum work term for one year, as many 100 administrative staffs. Research hypothesis is the work motivation, and perceptions of participation opportunities affect in the level of stress on employees of the University of Semarang. Regression equation model is obtained as: y = 34,147 + 0,181 x1 – 0,114 x2. From the above results obtained that F calculated = 116,207 with a significance level of p-value = 0,000, so there is a linear relationship, motivations and perceptions of participation opportunities to job stress. As increasing participation opportunities, job stress decreases. While the motivation increases, the job stress is higher. Motivational influence on the level of stress 70,6%, while the determination coefficient describes the participation opportunities and work motivation has contributed 69,9% to the stress levels of employees of private colleges. Empirical average stress level, 71,41 at the interval score of 18 to 90 so that the stress is high. Participation opportunities empirical mean score of 47.17 at intervals score 25 to 125 that are low and work motivation empirical mean at intervals of 64 to 320 is high.Keyword : motivasi kerja, presepsi peluang partisipasi, tingkat stress
Analisis Pengaruh Struktur Kepemilikan Publik, Ukuran Perusahaan, Profitabilitas, Risiko Keuangan, Proporsi Dewan Komisaris dan Penerapan GCG Terhadap Praktik Perataan Laba pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2008-2010 Dwi Astuti, Agustina Tunjung; Sudantoko, Djoko
PRESTASI Vol 11, No 01 (2013): Juni PRESTASI
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Abstract

In this study, researcher examined six factors that influence practice of smoothing earnings is the structure of public ownership, firm size, profitability, financial risk, the proportion of independent board and the application of good corporate governance by testing at the manufacturing companies listed on the Stock Exchange in 2008-2011. The purpose of this study was to analyze influence between the structure of public ownership, firm size, profitability, financial risk, the proportion of independent board and the application of good corporate governance on earnings smoothing practices in manufacturing companies on the Stock Exchange. The research sample of 34 manufacturing companies in the BEI, the method used is purposive sampling is a sampling method by specifying the criteria listed manufacturing companies on the Stock Exchange year period 2008-2010, the company successively experienced net profit in the post , manufacturing companies that reported complete data and the companies that implement good corporate governance in full, with the audit committee. The results obtained figures on the significance test of Hosmer and lameshow test 0.057> significance level (α = 5% = 0.05). It is said that the model is acceptable because it fits with the observation data. Logistic regression equation model in this study are: Y = 13996-7948 SKP - 0734 UK - 0.87 ROA - RK 2516 + 0045 + 0113 BOD GCG + e. The results obtained partial regression test results that the public ownership structure variables showed the significance of <0.05, and the other independent variables showed the results of> 0.05. This suggests that the only variables are public kepemikan structure significantly influence the practice of smoothing earnings, other independent variables had no significant effect.Keywords: Public Ownership Structure, Company Size, Profitability, Risk Finance, The proportion of the Board of Commissioners of the Independent, Implementation of Good Corporate Governance.
ANALISIS PENGARUH PROMOSI, HARGA DAN KEUNGGULAN PRODUK TERHADAP KINERJA PEMASARAN Wartini, Sri
PRESTASI Vol 11, No 01 (2013): Juni PRESTASI
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Abstract

Marketing performance is influenced by various factors including the promotion, pricing and product excellence. The problem in this study is whether the promotion, pricing and product excellence have an influence on the performance of marketing either partially or simultaneously. The populations in this study are all consumers Honda Vario PT. Zirang Utama Prima, a total of 93 people. Analysis technique of the data used is the description of the analysis, multiple regression analysis and coefficient of determination.The results obtained tcount = 2.896, with sigcount = 0.000 which means the price is significantly affect the performance of marketing. Variable product excellence (X3) values obtained tcount = 7.517, with sigcount = 0.000 which means the benefits of product significantly influence the performance of marketing. Fcount obtained simultaneously = 48.536, sig= 0.000 with a means of promotion, pricing, and product excellence and significant simultaneous effect on the performance of marketing.The conclusions from this research that there are positive and significant effect either partially or simultaneously variable promotion, pricing and product excellence of the performance of product marketing at Honda Vario of PT. Prima Zirang Utama. The suggestion that can be given is the best PT. Prima Zirang Utama give discounts to consumers who buy in cash, to extend the repayment time and provides a choice of design, model, the colour to suit the needs of consumers.Key words: Promotion, Price, Product Excellence, Performance Marketing
ANALISIS PENGARUH EARNINGS MANAGEMENT TERHADAP CORPORATE SOCIAL RESPONSIBILIY DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Amalia, Soraya
PRESTASI Vol 11, No 01 (2013): Juni PRESTASI
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The objectives of this research was to analyze the influence of Earnings Management (EM) to Corporate Social Responsibility (CSR) and the influence mechanism of Corporate Governance (CG) in the relationship between Earnings Management (EM) to Corporate Social Responsibility (CSR). Corporate governance mechanism in this study is the size of the board of commissioners, the proportion of independent commissioners, the number of audit committee meetings, and the competence of the audit committee.The population of this research were all non-financial firms that follow the Indonesia Sustainability Report Award (ISRA) financial year 2007-2010. Based on purposive sampling method, a total of 20 companies to be sampled in this research with a total of 49 observations. Testing study using multiple regression analysis to examine the interaction and test moderating variables.The results showed that no significant earnings management to corporate social responsibility. Similarly to the mechanism of corporate governance, moderating variable the board of commissioners size, the proportion of independent commissioners, the number of audit committee meetings, and the competence of the audit committee did not moderate the relationship between earnings management with corporate social responsibility. Only the control variables are significant negative leverage on CSR. However, the proportion of independent commissioners and the number of meetings of the audit committee have a significant effect partially CSR.Keyword: earnings management, corporate social responsibility, and corporate governance.
Pengaruh Tingkat Suku Bunga, Jumlah Nasabah, dan Kredit Gadai yang Disalurkan terhadap Laba Bersih Perum Pegadaian Cabang Ambon Borolla, Johanis Darwin
PRESTASI Vol 11, No 01 (2013): Juni PRESTASI
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This study aimed to examine the effect of the interest rate, number of customers, and mortgage loans are disbursed to net income Pawnshop Branch Ambon. By using secondary data from the years 2008-2012, this study was able to prove that the interest rate is positive but not significant effect on corporate profitability, as shown by the t value of 1.075; Customer Numbers positive and significant effect of the increase in profits derived Pawnshop Branch Ambon, this is indicated with a t value of 3.114; mortgage loans which connected positive and significant effect of the increase in profits derived pawnshop Branch Ambon, as shown by the t value of 2.059. R-square value in this research model is 0.771 with adjusted R-squared of 0.742. The R-square value indicates that inndependen variables in this study were able to explain 77.1% of the dependent variable. This means that there is 22.9% of other factors that influence profit Pawnshop Branch Ambon.Keywords : Interest Rates, Mortgage Loans, Number of Clients, Profit.

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