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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 89 Documents
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PENGARUH PERSEPSI PEMBELI MENGENAI KETIDAKPASTIAN LINGKUNGAN, ALTERNATIF PERSEPSIAN, KUALITAS PERSEPSIAN, DAN KINERJA JASA PADA KEPUASAN DAN LOYALITAS PEMBELI Kusumastuti, Aprillia Elly
PRESTASI Vol 10, No 2 (2012): Desember Prestasi
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Abstract

Penelitian ini bertujuan untuk menguji model struktural yang menggambarkan pengaruh faktor lingkungan pada kepuasaan dan loyalitas pembeli. Menggunakan data survei cross-section organisasi pembeli dalam model persamaan struktural untuk menguji keterkaitan persepsi pembeli mengenai ketidakpastian lingkungan, alternatif persepsian, kualitas persepsian, kinerja jasa, kepuasan, dan loyalitas pembeli terhadap provider. Responden penelitian ini adalah unit bisnis komersial pengguna ISP sebagai fasilitas pendukung bisnis utamanya. Metode pengambilan sampel dilakukan dengan purposive sampling sejumlah 220 responden. Analisis data penelitian yang digunakan adalah model persamaan struktural dengan program aplikasi AMOS. Hasil evaluasi model dengan beberapa kriteria Goodness of Fit Indices menunjukkan hasil yang baik, sehingga dapat dikatakan bahwa hasil penelitian ini mendukung model yang menunjukkan pengaruh antara persepsi pembeli mengenai ketidakpastian lingkungan, alternatif persepsian, kualitas persepsian, kinerja jasa, kepuasan, dan loyalitas pembeli.Kata kunci: perception of environmental uncertainty, perceived alternatives, perceived quality, service performance, satisfaction, and loyalty.
PERBEDAAN KEBIJAKAN HUTANG DARI SUDUT PANDANG MANAGERIAL OWNERSHIP DAN FREE AGENT Puryandani, Siti
PRESTASI Vol 7, No 02 (2011): Juni Prestasi
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Abstract

In a corporate have two aspect that’s support corporate operational.There are manager or agent and shareholder. Manager have a part of corporate share is call managerial ownership and common manager or agent don’t have corporate share. There are able to decide financial function like financing decision, investment decision and dividend decision.At financing decision, manager can be arange the capital structure of a corporate. The capital structure divide from internal funding and external funding. For example debt is a part of external funding. High or low debt can use by corporate consist with average debt to equity ratio (DER). If a average debt to equity ratio more than 1 it is mean grade of debt is high and this corporate in category risk taker. But If a average debt to equity ratio less than 1 it is mean grade of debt is low and this corporate in category risk avoider.This research to examine differently debt policy has taken by managerial ownership and free agent. Sampling adjustment by purposive sampling. Total sample is 128 corporate divide two sample. First it is corporate have a  managerial ownership in corporate structure. Second sample it is corporate have a free agent in corporate structure. Hypothesis to execute with Mann Whiney test is  Z with three  variabels are managerial ownership, free agent and debt policy. Finding research show no different between debt policy that’s doing by managerial ownership and free agent. Managerial ownership and free agent have same perception and is category risk taker. This indicator of fact from average debt to equity ratio more than 1.Keywords: managerial ownership, free agent and debt policy.
MENGUKUR KEBAIKAN MODEL PERSAMAAN STRUKTURAL Dachlan, Usman
PRESTASI Vol 5, No 02 (2009): Desember Prestasi
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Abstract

Model with many observed variables in which the number of unique values on covariance matrix are more than the number of parameters being estimated make the model overidentified. The overidentified model constituting general case in structural equation model, nearly always have imperfect fit. Therefore measuring of model fit toward data is necessary to do. The article describe 24 measures of goodness of fit used to assess how fit the model built theoretically can reflect the reality.Keywords: goodness of fit, fit index, structural equation model, fit absolut fit measure, incremental fit measure, parsimonious fit measure.
INTEGRASI MANAJEMEN STRATEJIK DAN KEWIRAUSAHAAN DALAM MENDORONG PERTUMBUHAN UKM Lukiastuti, Fitri; Rachmansyah, Yanuar
PRESTASI Vol 8, No 2 (2011): Desember Prestasi
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Abstract

Pemikiran stratejik telah menjadi suatu keharusan bagi para pengusaha (entrepreneurs) di masa persaingan global saat ini, perubahan teknologi dan meningkatnya dinamika pasar. Seperti yang telah dipaparkan dalam teksbook-teksbook terkemuka mengenai kewirausahaan/entrepreneurships, pengembangan sebuah rencana bisnis (business plan) merupakan sebuah elemen penting dalam keberhasilan usaha kewirausahaan (entrepreneurial venture). Tetapi tidak semua pengusaha (entrepreneurs) dan usaha kecil dan menengah (UKM) menyandarkan keberhasilan mereka pada rencana-rencana bisnis, karena mereka cenderung untuk melakukan perluasan, dan bukan untuk memformulasikan diri mereka, walaupun praktek-praktek formulasi rencana bisnis, perencanaan stratejik dan pengambilan keputusan sistematis dapat dianggap sebagai sebuah penentu kunci keberlangsungan dan keberhasilan UKM (Zimmerer dan Scarborouh, 1996). Namun, dalam penelitian-penelitian sebelumnya, hubungan antara perencanaan stratejik dan pertumbuhan UKM yang memasukkan berbagai elemen perencanaan stratejik belum banyak mendapat perhatian. Dalam tulisan ini, penulis mengusulkan bahwa perencanaan stratejik dapat dipertimbangkan sebagai sebuah prediktor penting bagi pertumbuhan UKM. Kata Kunci : entrepreneurial actions, strategic actions, innovation, internasionalisasi, pembelajaran organisasi, pengelolaan dan tim manajemen puncak, pertumbuhan, perencanaan stratejik, wealth.
MEMBANGUN KEUNGGULAN KOMPETITIF MELALUI ALIANSI STRATEJIK UNTUK MENINGKATKAN KINERJA PERUSAHAAN (Studi Kasus Pada PT. Pos Indonesia Wilayah VI Jateng dan DIY) Prasetya, Hery
PRESTASI Vol 4, No 01 (2009): Juni PRESTASI
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Abstract

This research head for analyse the effect of inter variable to answered set problems how is innovation product, strategic alliance and the change of environment create competitive advantage to improve company performance. This research gives teoritic implication along with managerial implication concern pace wich have to take by PT. Pos Indonesia to improve their company performance pass through competitive advantage which got from product innovation, strategic alliance and change of environment.Population in this research is post office in Zone VI Central Java and DIY has on-line. From 272 quesionair has spread, come back 111. Answer data from respondent afterwards it’s analysed with research model which developed from teoritic frame using analysis confirmatory SEM. From result of analyse data seen from six hypotesis just four which accepted. Change of environment proven has an positively effect for strategic alliance and competitive advantage, strategic alliance have an positive effect for competitive advantage and competitive advantage have an positive effect for company performance. Innovation product proved doesn’t have effect to strategic alliance and competitive advantage. Key words :     Innovation Product, Strategic Alliance, Change of Environment, Competitive Advantage and Company Performance
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYIAPAN DAN PENGGUNAAN INFORMASI AKUNTANSI PADA PERUSAHAAN KECIL DAN MENENGAH DI JAWA TENGAH Solovida, Grace Tianna
PRESTASI Vol 6, No 01 (2010): Juni PRESTASI
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Abstract

In capability in accounting is one of the main factors resulting in difficulty and failure for the small and medium enterprises to expand their business. The researcher conducted a study of factors influencing on accounting information preparation and apllication at the small and medium enterprises. The investigation on influence of manager’s length of time in managing the current enterprise, business size, business age, owner/manager’s educational background, training on accounting that the owner/manager has experienced, the industrial sector, and organitation’s culture on the preparation and apllication used multi regression analysis. The objective  of  this study was to provide empirical evidence of the preparation and application of accounting information at small and medium enterprises in Central Java.     The sampling method used was convenience sampling on enterprises on city/district of Semarang, Kudus, Pekalongan, Solo Sukoharjo, Klaten and Tegal. Data collection were conducted through surveyers and interview used questionnaires. Of 430 respondents, 122 were the small enterprises which had up to 19 employees. The other 308 enterprises were medium enterprises which had 20 to 99 employees.     The results of this study indicate that manager’s length of time in managing the current enterprise, owner/manager’s education background, training on accounting that the owner/manager has experienced, business age, and organization’s culture have significant influence on the accounting information preparation and application. All the independent variables, except the industrial sector, and business size variable, have significant influence on the accounting information preparation and application at the small and medium enterprises.Keywords : the small and medium enterprises, the accounting information preparation and application, manager’s length of time in managing the current enterprise, business size, business age, owner/manager’s educational background, training on accounting that the owner/manager has experienced, the industrial sector and organization’s culture 
PENGARUH DEWAN KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA DENGAN KONSENTRASI KEPEMILIKAN SEBAGAI VARIABEL PEMODERASI Farida, Dessy Noor
PRESTASI Vol 9, No 01 (2012): Juni PRESTASI
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Abstract

The Quality of earning is element that is often used by investors to take investment decisions. But the financial scandals that occurred, causing investors have crisis confidence in capital markets. Therefore, the necessary existence of a good corporate governance is very importance to create a financial statement that reflects the real condition of the company. The purpose of this study is to analyze the influence of independence board of commisioners on earnings quality which are moderated by the concentration of family ownership. Manufacturing firms listed in Indonesian Stock Exchange 2007-2009 is the object of this study. Based on purposive sampling technique, it gets 118 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 a concentration of family ownership has insignificantly moderates the effect on an independent board to discretionary accruals. Keywords: Discretionary Accruals, independent board of commisioners, family ownership
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN WAJIB DI INDONESIA Suhardjanto, Djoko; Lesmana, Sigit Indra
PRESTASI Vol 6, No 02 (2010): Desember Prestasi
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Abstract

AbstractThe objective of this research is to investigate the influence of local government charachteristics to mandatory disclosure compliance. Characteristics of local governments are identified as size of local government, debt, intergovernmental revenue, the age of local government, the number of functional differentiation and independence of financial ratio. Mandatory disclosure compliance is measured by 46 items based on governmental accounting standards.This study uses purposive sampling method. The sample consists of 79 Inddonesian local government financial reports of the year 2007. The statistical analysis use descriptive statistics and multiple regression. Results show that Indonesian local government has low level in mandatory disclosure of 22 %. From the regression analysis can be concluded that the age of local government and independence of financial ratio is good predictor for mandatory disclosure compliance. Keywords:  Local governmental characteristics, mandatory disclosure, governmental accounting standards
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 STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Borolla, Johanis Darwin
PRESTASI Vol 7, No 02 (2011): Juni Prestasi
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Abstract

This study aims to determine the effect of ownership structure that diproxykan by managerial ownership and institutional ownership on corporate value. Using a final sample 42 companies listed on Indonesian Stock Exchange in the period 2005-2009; take control of variable size and leverage , this study proves that the coefficient on institutional ownership variable is positive and statistically significant at 1% level, while managerial ownership is not getting the results significant. These results prove that the existence of institutions in corporate ownership structure will be an effective tool of management control so that the management can work well and ultimately firm value can be improved. Increasing managerial ownership has no impact on firm value.Keywords: managerial ownership, institutional, corporate value

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