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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 INDEPENDENSI KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA Kusumaningtyas, Metta
PRESTASI Vol 9, No 01 (2012): Juni PRESTASI
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Abstract

The objective of this study is to analyze the influence of audit committee independence 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 70 samples. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that audit committee independence, 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 PENERAPAN IKLIM ORGANISASI DAN ETIKA ORGANISASI TERHADAP PERILAKU PEMBELAJARAN ORGANISASI SERTA DAMPAKNYA PADA KINERJA KARYAWAN PATRA SEMARANG CONVENTION HOTEL DI SEMARANG Rustiana, Ade
PRESTASI Vol 6, No 02 (2010): Desember Prestasi
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Abstract

This research aimed at testing the presence of influence of organizational climate and ethic implementation on the organizational learning behavior of employees of Patra Semarang Convention Hotel and at testing the presence of influence of organizational climate and ethic implementation on employees’ performance, both directly and indirectly through organizational learning behavior. The sample consisted of 157 employees of Patra Semarang Convention Hotel. The method used in this research was survey with questionnaire. The hypotheses were tested using multiple regression and path analysis.The research result found that there was an influence of organizational climate and ethic implementation on employees’ performance, both directly and indirectly through organizational learning behavior of employees of Patra Semarang Convention Hotel. It showed that employees’ performance improved due to the presence of employees’ learning behavior and having implemented the organizational climate and ethic well. Keywords : organizational climate, organizational ethic, learning behavior, employees’ performance 
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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Abstract

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.
Implementasi Nilai-nilai syariah Dalam Meningkatkan Kinerja Asuransi Syariah di Jawa Tengah Koentjoro, Wuryanti
PRESTASI Vol 10, No 2 (2012): Desember Prestasi
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Abstract

One cause of Takaful undeveloped is still a lack of public education about Islamic insurance and service quality, customer satisfaction and loyalty are still not optimal. The purpose of this study is to conduct in-depth study of consumer preferences on Islamic insurance products as well as respondents perceptions of service quality, wholesale price, satisfaction and consumer loyalty to sharia. The samples in this study were clients Takaful Insurance Semarang and Surakarta branch, Bumiputera Life Sharia Semarang, Bumida Life Sharia Semarang, Beringin Life Sharia Semarang, total of 140 respondents.. Data were collected through questionnaires and interviews. Data analysis was done by descriptive analysis and empirical testing using AMOS. The results showed that perceptions of service quality has positive and significant effect on satisfaction. Perceptions of prices have a positive and significant impact on satisfaction holders. Satisfaction has positive and significant effect on loyalty. Service quality has positive and significant effect on loyalty.Keyword: Takaful, price, service quality, customer satisfaction, loyalty
PENGARUH ETIKA PROFESI TERHADAP KOMITMEN PROFESI PADA DOSEN PTS DI SEMARANG Wartini, Sri
PRESTASI Vol 7, No 02 (2011): Juni Prestasi
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Abstract

The purposes of the research were to test the available influences of professional ethics towards professional commitments and to test the biggest influence of professional ethics dimension towards professional commitments.  Dimension of professional ethics studied here were responsibility, justice, autonomy, and high moral integrity. The Samples were consisted of 150 lectures of management from Private University in Semarang. Research method used was survey method using questionnaires. Hypothesis test used double regression. The result of the research found that there were some influences of professional ethics towards professional commitments in lectures from State University. The other result test performed to compare beta coefficient value, it showed that dimension of beta coefficient of responsibility was the biggest one if it is compared with other beta coefficients. It means that responsibility dimension had biggest influence towards professional commitments lectures from State University in Semarang. Keywords: professional ethics, professional commitments
MENGELOLA RANTAI PASOKAN DAN INFORMASI DALAM MEMENANGKAN PERSAINGAN Prasetya, Hery
PRESTASI Vol 5, No 02 (2009): Desember Prestasi
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Abstract

Dalam mengatur atau memanage aliran material/produk dan teknologi informasi dari seluruh aktivitas perusahaan diperlukan suatu konsep yang disebut dengan Supply Chain Management (SCM). SCM adalah modifikasi praktek tradisional dari manajemen logistik yang bersifat adversial ke arah koordinasi dan kemitraan antar pihak-pihak yang terlibat dalam pengelolaan aliran informasi dan produk tersebut.Pendekatan SCM sangat menyadari bahwa sebagian besar bisnis dari sebuah industri harus dikerjakan atas dasar kerjasama dengan pihak luar. Apabila perusahaan ingin sukses dalam kompetisinya, mau tidak mau kemampuannya bekerjasama dengan pihak luar harus ditingkatkan. Kosekuensinya, hanya perusahaan-perusahaan yang mampu menjalin dan memelihara hubungan dengan pihak luar tersebut yang akan bisa bertahan dalam persaingan pasar. Keunggulan kompetitif dari SCM adalah bagaimana perusahaan mampu memanage aliran barang atau produk dalam suatu rantai pasokan, sehingga jaringan kegiatan produksi dan distribusi dari suatu perusahaan dapat bekerja bersama-sama untuk memenuhi tuntutan konsumen.Keyword : SCM, Teknologi Informasi dan Persaingan
UPAH DALAM PERSPEKTIF ISLAM Koentjoro, Wuryanti
PRESTASI Vol 8, No 2 (2011): Desember Prestasi
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Abstract

Artikel ini menulis tentang masalah upah yang sangat penting dan dampaknya sangat luas. Jika para pekerja tidak menerima upah yang adil dan pantas,tidak hanya akan mempengaruhi daya beli yang akhirnya mempengaruhi standar penghidupan para pekerja beserta keluarga mereka, melainkan langsung mempengaruhi seluruh masyarakat karena mereka mengkonsumsi sejumlah besar produksi Negara. Disamping itu, ketidak adilan terhadap golongan pekerja akan menyebabkan rasa tidak senang dan kekacauan dikalangan mereka dan bisa menimbulkan aksi terhadap industri dalam bentuk aksi pemogokan. Ada perbedaan pendapat yang besar seberapa upah yang harus diterima atau bagaimana upah ditetapkan? Sebagian mengatakan upah ditetapkan berdasarkan ketentuan Produktivitas Marginal. Islam menawarkan suatu penyelesaian yang sangat baik atas masalah upah dan menyelamatkan kepentingan kedua belah pihak, kelas pekerja dan para majikan tanpa melanggar hak-hak yang sah dari majikan. Mengingat posisinya yang lemah sebagai pekerja, Islam memberikan perhatian besar untuk melindungi hak-haknya dari pelanggaran yang dilakukan oleh majikan. Islam tidak membiarkan upah berada dibawah tingkat minimum yang ditetapkan berdasarkan kebutuhan pokok kelompok pekerja; dan juga benar tidak membiarkan adanya kenaikan upah melebihi tingkat tertentu yang ditentukan berdasarkan sumbangsihnya terhadap produksi. Pada masa Rasulullah saw dan pemerintahan khalifah setelah beliau, terdapat perbedaan dalam upah para pegawai pemerintahan tapi tetap imbang dan masih dalam batas-batas yang wajar. Untuk mempertahankan suatu standar upah yang sesuai, Islam telah memberikan kebebasan sepenuhnya atas mobilisasi tenaga kerja. Disamping itu, memberi kebebasan sepenuhnya kepada pekerja untuk memilih jenis pekerjaan yang dikehendakinya. Dengan demikian, perlu untuk menyusun kembali sistem upah sesuai dengan ajaran Rasulullah saw demi kemakmuran dan kemajuan negara dan untuk menentukan upah minimum dengan berdasarkan pada prinsip “hak mata pencaharian” bagi setiap pekerja.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MOTIVASI MAHASISWA STIE BANK BPD JATENG UNTUK MENJADI ENTREPRENEUR Lukiastuti, Fitri; Marfuah, Ismiati
PRESTASI Vol 4, No 01 (2009): Juni PRESTASI
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Abstract

ABSTRAKTujuan penelitian ini adalah untuk mengetahui seberapa besar peranan STIE Bank BPD Jateng dalam memotivasi mahasiswa menjadi entrepreneur atau wirausahawan, untuk mengetahui faktor apa yang memotivasi mahasiswa STIE Bank BPD Jateng untuk menjadi entrepreneur atau wirausahawan, untuk mengetahui seberapa besar peranannya dalam memotivasi mahasiswa menjadi entrepreneur atau wirausahawan dan untuk mengetahui apakah kurikulum kewirausahaan yang diberikan sudah sesuai atau perlu perubahan. Populasi dalam penelitian ini adalah seluruh mahasiswa STIE Bank BPD Jateng peserta mata kuliah SIM (Sistem Informasi Manajemen) angkatan 2007-2008 sebanyak 40 orang. Seluruh anggota populasi diambil sebagai sampel penelitian ini. Adapun alat analisis yang digunakan adalah Analisis Faktor. Analisis faktor adalah suatu analisa yang digunakan untuk mereduksi, meringkas dari banyak variabel ke dalam satu atau beberapa faktor, proses ini identik dengan proses penggalian faktor dari kumpulan variabel yang ada (Widayat, 2004:195).Hasil penelitian ini memperlihatkan bahwa faktor yang paling dominan memotivasi mahasiswa menjadi wirausahawan adalah faktor kesempatan, faktor kepuasan dan faktor kebebasan. Ketiga faktor itulah yang membuat mereka berkeinginan menjadi wirausahawan. Penelitian ini sangat membantu pihak perguruan tinggi dalam memberikan informasi kepada para mahasiswanya bahwa menjadi wirausahawan akan mendapatkan beberapa kesempatan, kebebasan dan kepuasan. Proses penyampaian ini harus sering dilakukan sehingga mahasiswa semakin termotivasi untuk memulai berwirausaha. Sebab banyak mahasiswa merasa takut menghadapi resiko bisnis yang mungkin muncul yang membuat mereka membatalkan rencana bisnis sejak dini. Motivasi yang semakin besar pada mahasiswa menyebabkan wadah yang disiapkan oleh pihak perguruan tinggi tidak sia-sia melainkan akan melahirkan wirausahawan muda yang handal.Kata kunci : kewirausahaan, wirausaha, motivasi, analis faktor.
PENGEMBANGAN INDUSTRI BATIK SKALA KECIL DI KABUPATEN DAN KOTA PEKALONGAN DENGAN PENDEKATAN ANALYSIS HIERACHY PROCESS (AHP) Sudantoko, Djoko
PRESTASI Vol 6, No 01 (2010): Juni PRESTASI
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Abstract

The main objective of the study is to develop small-scale batik enterprises in Pekalongan, Central Java-Indonesia. There were 15 key-persons had been carried out with in-depth interview who competents with the batik industries’ activities. The analysis of Hierarchy Process (AHP) was employed to provide the empirical evidence of the developed strategy as prioritized by the study. The result on the analysis using AHP reveals the main priorities that need to be implemented in developing small sized batik industries are (1) open market opportunities (2) have training program to socialize entrepreneurship, and (3) provide trading and marketing centre for small sized business.Key-words: Small-scale, Enterprises, Batik, Analysis Hierarchy Process, AHP, Pekalongan
Kualitas Kinerja Layanan Nasabah PT Bank Jateng Mursid, Ali; Suhartono, Entot; Suhana, Suhana
PRESTASI Vol 10, No 2 (2012): Desember Prestasi
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Abstract

Customer satisfaction is  keywords for a company running in service to achieve its competitive advantage. A bank as one of service companies is also insisted to improve the quality of service to win the tight competition nowday. PT Bank Jateng, a bank belonging to central java province has tried to do its best in serving the customers. Many have been done to improve the service quality to the customers. Based on the mystery shopper done, there are still many weaknessess in many sides of services to be improved. They are in customer service, teller, ATM and restroom services. Many suggestions are as follows: quick and easy procedure of service, quick and thorough customer acceptance, responsive in handling customers’s complaints, always ready to serve at any time, knowledge and capability of staffs, the numbers of seats provided, cleaning restroom dan other facilities and entertainment and information media in waiting room.Keywords: customer satisfaction, competitive advantage, mystery shopperCustomer satisfaction is  keywords for a company running in service to achieve its competitive advantage. A bank as one of service companies is also insisted to improve the quality of service to win the tight competition nowday. PT Bank Jateng, a bank belonging to central java province has tried to do its best in serving the customers. Many have been done to improve the service quality to the customers. Based on the mystery shopper done, there are still many weaknessess in many sides of services to be improved. They are in customer service, teller, ATM and restroom services. Many suggestions are as follows: quick and easy procedure of service, quick and thorough customer acceptance, responsive in handling customers’s complaints, always ready to serve at any time, knowledge and capability of staffs, the numbers of seats provided, cleaning restroom dan other facilities and entertainment and information media in waiting room.Keywords: customer satisfaction, competitive advantage, mystery shopper

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