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INDONESIA
PRESTASI
Published by Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
Arjuna Subject : -
Articles 6 Documents
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Search results for , issue " Vol 11, No 1 A (2013): PRESTASI" : 6 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI PERAN SERTA WANITA DALAM MEMENUHI KEBUTUHAN EKONOMI KELUARGA NELAYAN DI DESA BEDONO KECAMATAN SAYUNG KABUPATEN DEMAK Sutanto, Himawan Arif; Imaningati, Sri
PRESTASI Vol 11, No 1 A (2013): PRESTASI
Publisher : PRESTASI

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Abstract

ABSTRACTWomens participation in fulfilling the needs of fishermen fishing families cause rise to the dual role of women fishing, in addition to being a housewife is also required participation in helping the economic needs of the family, on the other hand fisher woman demanded to carry out the main tasks in the household as well as possible. This study aims to (1) identify the profile of womens fishing and (2) determine the factors that affect womens economic needs of fishermen families. A total of 85 female fishers were sampled by purposive sampling. Multiple regression analysis was used to analyze the factors that affect the participation of women in the family economic needs of fishermen. Most of the fishermen in the study area women of childbearing age (55.3%) with relatively low education level of the SD (78.8%). The Number of family members of fishermen in the study are most of the 5-7 people (58.9%) with a average family income (husband plus wife) is 880,000 rupiahs. Factors that significantly influence the role of women in the economic needs of fishermen fishing families is their husbands income, the outpouring of time, level of education, number of family members and fishermen status.Keywords: Gender, multiple roles, women fishermen, socio-economic, fishermen families.
PENERAPAN AKUNTANSI ISLAM DAN PELAPORAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH Wahyuni, Mirasanti
PRESTASI Vol 11, No 1 A (2013): PRESTASI
Publisher : PRESTASI

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Abstract

Abstract   This research is descriptive analysis. The study was conducted by comparing the execution and reporting of Corporate Social Responsibility Islamic bank with items sharia-compliant reporting enterprise theory. The study was conducted by analyzing secondary data from annual reports Bank Mandiri Syariah and Bank Muamalat in 2012. The result is the Bank Syariah Mandiri is still not in accordance with the Syariah concept of Enterprise Theory (SET), especially in the horizontal accountability of nature. This means that the Bank Syariah Mandiri is still the least disclosure of CSR on the environment. Bank Muamalat has been quite a lot of items in the draft implementing Sharia Enterprise Theory. Implementation was not centered on a large provincial town or certain activities which are still lacking in the items that must be disclosed is in an effort to improve both spiritual education to the surrounding community as well as for employees when the item includes an important item category.  Keyword : Syariah enterprise theory, Corporate Social Responsibility
PERBEDAAN RESPON PASAR TERHADAP LABA Vestari, Mekani
PRESTASI Vol 11, No 1 A (2013): PRESTASI
Publisher : PRESTASI

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Abstract

ABSTRACT The aim of this research is to get an empirical evidence about the difference association between investor response toward earnings predictability for profitable firms and unprofitable firms. The population of this research is 163 manufacture firms which is listed in Indonesia Stock Exchange refer to Indonesian Capital Market Directory that require data for years 2005 until 2010. Based on purposive sampling method the sample in this research is for about 123 firms. The analysis uses CKSS model that represents Future Earnings Response Coefficient (FERC). Than the sample divided into two groups, consists of profitable firms and unprofitable firms to test by chow tests. The result shows that for profitable firms are significantly different with unprofitable firms of association between investor response to earnings predictability.  Keyword : future earnings response coefficient, profitable firms, unprofitable firms, liquidation option
PENGARUH KEEFEKTIFAN DEWAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA Farida, Dessy Noor
PRESTASI Vol 11, No 1 A (2013): PRESTASI
Publisher : PRESTASI

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Abstract

Abstract Earnings information is information that is frequently used by the users of the financial statements to make decisions in accordance with their respective interests . Therefore , it takes good governance in order to ensure that the financial statements are free from elements of engineering . The purpose of this study was to prove the effectiveness effect commissioners and managerial ownership to earnings management . Manufacturing firms listed in Indonesian Stock Exchange 2008-20010 is the object of this study. Based on purposive sampling technique, it gets 48 firms. Multiple regression analysis using SPSS program. The result of the hypothesis test indicates that independent board of commissioners have significantly positive effect on discretionary accruals. This study also found size board and managerial ownership have not significantly on discretionary accruals. This reserachh have adjusted R square only 15,2 %  Keywords: Discretionary Accruals, independent board of commisioners, size board,managerial ownership
PENGARUH KOMPETENSI DAN AKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA Kusumaningtyas, Metta
PRESTASI Vol 11, No 1 A (2013): PRESTASI
Publisher : PRESTASI

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Abstract

Abstract   The objective of this study is to analyze the influence of the competence and activities of the audit committee on earnings management. Earnings management in this study were measured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2008-2009. Based on purposive sampling method, the number of samples in this study of 65 samples. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that audit committee competence, and audit committee activity had a significant negative effect on earnings management.  Keywords : earnings management, audit committee, insitutional ownership.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERBANKAN Pertiwi, Nugraheni Restu; Yusuf, Muhammad
PRESTASI Vol 11, No 1 A (2013): PRESTASI
Publisher : PRESTASI

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Abstract

Abstract    The purpose of this study is to investigate the relation between Intellectual Capital with financial banks perfomance. Measurement of Intellectual Capital uses VAIC™, while measurement of financial banks perfomance used CAMELS (CAR, NPL, PDN, ROA, LDR and MR). The population of the study is the listed banks on Indonesia Stock Exchange period 2007 until 2011. Determination of the sample in this study is carried out by using the method of purposive sampling. The hypotheses are tested using Partial Least Square analysis. The result show that Intellectual Capital is positive influential to financial banks perfomance with CAR, ROA, and MR, negative influential to financial banks perfomance with NPL and MR, and not influential to financial banks perfomance with PDN.  Keywords: Intellectual Capital, VAIC™, financial banks perfomance, CAMELS (CAR, NPL, PDN, ROA, LDR, and MR), Partial Least Square (PLS)

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