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INDONESIA
PRESTASI
Published by Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
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Articles 9 Documents
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Search results for , issue " Vol 13, No 1 (2014)" : 9 Documents clear
ANALISIS PENGARUH STRUKTUR KEPEMILIKAN SAHAM TERHADAP KEBIJAKAN HUTANG PERUSAHAAN Azmi, Fika
PRESTASI Vol 13, No 1 (2014)
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Abstract

 Abstract The purpose of this research is to analyze an impact of ownership structure (insiders ownership, shareholders dispersion, and institutional investors) on corporate debt policy in an agency theory context. Dividend payments, growth opportunities, firm size, asset structure, firm profitability and tax rate are control variables. This research is based on the previous research by Moh’d et al. (1998) that ownership structure (insiders ownership, shareholders dispersion and institutional investors) are important to explain corporate debt policy in an agency theory. Samples in this research are manufacture industry in Indonesia Stock Exchange during year 2010 to 2013 with purposive sampling method and obtain 40 company in manufacture industry. Collecting data is done by using pooling method and obtain 160 company in the observation years. The result of the research indicate that institutional investors have impact significant with negatif determinant on corporate debt policy. Insiders ownership and shareholders dispersion are insignificant with a negatif and positif determinant on corporate debt policy.  Keywords: ownership structure, insiders ownership, shareholders dispersion, institutional investors, debt policy, agency theory.
PENGARUH UKURAN KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA Kusumaningtyas, Metta
PRESTASI Vol 13, No 1 (2014)
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ABSTRACT The objective of this study is to analyze the influence of audit committee size and institutional ownership on earnings management. Institutional ownership is measured by the number of proportion of shares held by institutional shareholders divided by the number of shares issued. 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 size, had a significant negative effect on earnings management. Instead institutional ownership had not influence on earnings management.  Keywords : earnings management, audit committee, insitutional ownership.
PENGARUH PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DI KOTA SURAKARTA Kurniawan, Yohanes Adi Pradana; Pramesti, Hernawati
PRESTASI Vol 13, No 1 (2014)
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ABSTRACT The objective of research is to obtain empirical evidence that the Taxpayer’s perception on self-assessment system, taxing apparatus role, and taxpayer awareness partially affect significantly the hotel taxpayer compliance in Surakarta city and to obtain empirical evidence that the Taxpayer’s perception on self-assessment system, taxing apparatus role, and taxpayer awareness simultaneously affect significantly the hotel taxpayer compliance in Surakarta city.  The sample of research was taken using convenience sampling method, obtaining 40 respondents. Techniques of analyzing data used were validity, reliability, classical assumption, t-, F- and determination coefficient tests.The result of data processing using a multiple regression analysis showed that the measurement using t-test at significance level of 5% found that the Taxpayer’s perception on self-assessment system affected positively and significantly the hotel taxpayer compliance in Surakarta city. Similarly, the role of taxing apparatus evidently affected positively and significantly the hotel taxpayer compliance in Surakarta city. The taxpayer awareness also affected positively and significantly the hotel taxpayer compliance in Surakarta city. Based on the F-test result at significance level of 5%, it could be found that the three variables of Taxpayer’s perception on self-assessment system, taxing apparatus role, and taxpayer awareness simultaneously affected positively and significantly the hotel taxpayer compliance in Surakarta city.  Keywords: self-assessment, taxing apparatus, awareness, compliance
PENGARUH LOCUS OF CONTROL TERHADAP KONFLIK PERAN DAN AMBIGUITAS PERAN DENGAN ETIKA KERJA ISLAMI SEBAGAI VARIABEL ANTARA (STUDI PADA BANK JATENG KANTOR CABANG PEMBANTU JOHAR) Hamdani, Muliawan
PRESTASI Vol 13, No 1 (2014)
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Abstract This research was conducted at the scope of Johar Subsidiary Branch Office of Bank Jateng, a subsidiary branch office of Bank Jateng which is located in the city of Semarang. The aims of this research were (1) to test empirically the influence of Locus of Control to the Role Conflict with Islamic Work Ethics as intervening variable. (2) to test empirically the influence of Locus of Control to the Role Ambiguity with Islamic Work Ethics as intervening variable. (3) to test empirically the difference of impregnability in Islamic Work Ethics upholding among internalizer type and externalizer type of employees. (4) to test empirically the influence of Islamic Work Ethics to the Role Conflict. (5) to test empirically the influence of Islamic Work Ethics to the Role Ambiguity.  The population and samples of this research were 20 employees of Johar Subsidiary Branch Office of Bank Jateng. They all believe in Islam. The data of the research were obtained by questionnaires, literature study, and documentation. Later, to the questionnaires of the research, validity and reliability tests were conducted. Through both tests conducted, all criterions could be fulfilled.  To test the validity of each hypothesis, regression and path analysis were applied. Based on both analysis, several conclusions were formulated. They were: (1) Locus of Control influenced the Role Conflict with Islamic Work Ethics as intervening variable (Hypothesis 1was accepted). (2) Locus of Control did not influence the Role Ambiguity with Islamic Work Ethics as intervening variable (Hypothesis 2 was rejected). (3) The employees with internalizer type did not perform the difference of impregnability in Islamics Work Ethics upholding with the externalizer type one (Hypothesis 3 was rejected). (4) Islamic Work Ethics influenced the Role Conflict (Hypothesis 4 was accepted). (5) Islamic Work Ethics did not influence the Role Ambiguity (Hypothesis 5 was rejected).  Key Words: Locus of Control, Islamic Work Ethics, Role Conflict, and Role Ambiguity.
PERSEPSI MAHASISWA TERHADAP KUALITAS LAYANAN STAF ADMINISTRASI DAN TEKNISI JURUSAN PADA LEMBAGA PENDIDIKAN TINGGI NEGERI DI KOTA PONTIANAK Herdiansyah, Dedi; Wahyuarini, Tri; Elida, Sri Syabanita; Novieyana, Syarifah
PRESTASI Vol 13, No 1 (2014)
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Abstract The winner in business competition is organization which provides the best quality service for its customers. The purpose of this study is to confirm the effect of quality service on students’ satisfaction of a higher educational institution in Pontianak. There are four dimension of SERVQUAL that covers in this research, namely: tangibles, reliability, responsiveness and emphaty. Service quality was represented by four administrative and technician staff that frequently handle students’ problems. Survey was used as data collection method while questionnaire was used as data collection tool. Samples were chosen by probability sampling, stratified random sampling. Result of the study showed an affect of the four dimensions of SERVQUAL on students’ satisfaction, where the most significant effect was occur from emphaty dimension. Keywords: quality service, customer satisfaction, administrative, technician and staff.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PENGETAHUAN MANAJEMEN BIAYA DAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI Nevita, Ade Octa Nevita Octa; Farida, Dessy Noor; Imaningati, Sri
PRESTASI Vol 13, No 1 (2014)
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ABSTRACT This study aimed to examine the effect of budgetary participation and managerial performance. Contingency approach used in this study because there are espects of each situation in the implementation of relationship budgetary participation on managerial performance. Know ledge management and organizational culture cost is a factor that is used to moderate the relationship. This research was carried out to managers in Jepara furniture company by distribusting questionaires distributed directly as a method of data collection. Based on data Analysis, proving that positive effect of budget participation on manajerial performance. Result of the interaction of knowledge management can strengthen the relationship participation fee budget and managerial performance. Entirely shown by the results of the significance value is less than 0.05. Results interactions weaken the organiztional culture of participation and managerial performance relationship. Significant results are indicated by values greater than 0.05.  Keywords : Budget Participation, Managerial Performance, Cost Management Knowledge, Organizational Culture. 
ANALISIS KORELASI PENDAPATAN DAERAH DENGAN PERTUMBUHAN EKONOMI KABUPATEN/KOTA DI PROPINSI JAWA TENGAH Joost, Gerard Albert
PRESTASI Vol 13, No 1 (2014)
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ABSTRACT.One of the main features in the region capable of carrying out regional autonomy is located on the fiscal capacity to finance the administration of the region with the degree of dependence on the central government has become smaller and the proportion is expected that the PAD should be the biggest part in mobilizing funds local governance. The problems examined in the study were (1) What is the relationship with the Regional Income Growth of Province of Central Java in 2003-2011? (2) What is the relationship with the Regional Special Allocation Fund Growth of Central Java province in 2003-2011? (3) What is the relationship of DBH with Economic Growth in Central Java province in 2003-2011? This study uses a quantitative approach. The sample was eight district / city of Central Java Province. The technique of sampling was purposive sampling, researchers took eight regencies / cities, among others: Purbalingga, Banjarnegara, Kebumen, Wonosobo district, Winton District, District Apex, Batang, Salatiga. The technique of collecting data through documentation. Data analysis techniques with panel data and analysis tools Least Square Dummy Variable (lSDV) or also known as Fixed Effect Model (FEM). using descriptive statistics and a different test (t-test). The results showed that there are significant fiscal decentralization in the province of Central Java is evidenced by (1) Local Revenue Local Revenue Estimate positive and significant impact on GDP with a significance level of 5%, where the value of the coefficient is equal to 2.654913 which means that if the revenue area increased 1 million, then the GDP will increase the amount of 2,654,913 dollars. (2) Special Allocation Fund Estimate of Special Allocation Fund and significant positive effect on GDP at 5% significance level where the value of the coefficient is equal to 6.916613 which means that if the special allocation fund increased by 1 million, then the GDP will increase the amount of 6,916,613 dollars. (3) DBH Tax / Non Tax Revenue Sharing Estimate Tax / Non-tax and no significant negative effect on GDP at 97% significance level 5 where the value of the coefficient is equal to 1.960468 which means that if the tax revenue / tax not increase 1 million, then the GDP will increase the amount of 1,960,468 dollars. (4) Based on the FEM model that generated the original income and the Special Allocation Fund and significant positive effect on GDP whereas DBH Tax and non-tax and no significant negative effect on GDP. Processing of data obtained from Chi-Sq value is 8.1507066 Statistics with Chi square table value at df (3) α = 5% is 7.81.Keywords: Regional Revenue, Economic Growth
ANUITAS DI PERBANKAN SYARIAH Wahyuni, Mirasanti
PRESTASI Vol 13, No 1 (2014)
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Abstract

 Abstract  This article discusses the differences annuity method and proportional method of financing murabaha Islamic bank by means of a simulation calculation of both methods is then analyzed. From the simulation results obtained calculation that the amount of the installment to be paid customers is the same each period. There are differences in the amount of the principal and installments margin. When using the proportional method, the amount of the principal and installments margin of each period would be as great. If using the annuity method, the amount of principal will be greater the longer the installment margin but the longer it will be smaller. The amount payable is the same kind of customers using the annuity method or the proportional method, the principal installments and installment loan margins.  Keyword : the annuity method, the proportional method, financing murabahah
PENGARUH PARTISIPASI ANGGARAN TERHADAP KESENJANGAN ANGGARAN DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI (Studi Pada Rumah Sakit Umum Daerah (RSUD) Dan RSI Sultan Agung Di Kota Semarang) Indriani, Listya; Yusuf, Muhammad
PRESTASI Vol 13, No 1 (2014)
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Abstract

ABSTRACT Organizational culture is a factor that determines tJhe characteristics of an organization. Study of organizational culture has a significant value in researching an organization. Organizational culture study shows how a culture develops in an organization, internalized in the behavior of the members of the organization, and have a relationship with the over all performance of the said organization. Culture of the organization with other organizations are relatively different, depending on the characteristics of the organization it self. In this case, the private hospital organizations have cultural differences with the government hospital organization. The purpose of this study to determine the effect of budgetary participation on budgetary slack, the influence of organizational culture on work-oriented and people-oriented budget participation on the relationship with the budgetary slack. In this study for samples using convenience sampling technique. Samples were selected in this study is the manager or manager-level Regional General Hospital (RSUD) and RSI Sultan Agung. Data analysis method used is simple linear regression analysis and moderated regression analysis (MRA). The results showed that budgetary participation has a positive effect on the budgetary slack, the organizational culture oriented jobs weakens the negative effect on the relationship between budgetary participation budgetary slack, and the culture of a people-oriented organization that positively strengthen the relationship between budgetary participation of the budgetary slack.  Keywords: Budget Participation, Organizational Culture, Budgetary Slack

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