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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 89 Documents
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PENGARUH UKURAN KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA Kusumaningtyas, Metta
PRESTASI Vol 13, No 1 (2014)
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Abstract

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

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 BIAYA IKLAN PADA PENJUALAN DENGAN HUMAN CAPITAL SEBAGAI VARIABEL MODERATING Imaningati, Sri
PRESTASI Vol 12, No 2 (2013): PRESTASI
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Abstract

ABSTRACT This study aimed to examine the effect of Advertisement Cost to Sale the Human Cwith Human Capital as moderating Variable for manufacturing companies in Indonesian Stock Exchange(IDX) from 2011 to 2012. Knowledge Based approach used in this study to explain the Human Cap ital function. Samples were taken in this study used purposive sampling. The analytical tool used is multiple regression analysis to look at the independent variables either jointly or individualy. The results showed that Advertisement Cost had positive effect on Sales and the relation can be strengthen by increase the Human Capital variable. Significant results are indicated by value greather than 0.05.  Keywords : Advertising Cost, Sale, Human Capital. 
PENERAPAN AKUNTANSI ISLAM DAN PELAPORAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH Wahyuni, Mirasanti
PRESTASI Vol 11, No 1 A (2013): 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
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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 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.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRICE EARNING RATIO SAHAM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Azmi, Fika
PRESTASI Vol 12, No 2 (2013): PRESTASI
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Abstract

ABSTRAKStock valuation is a very important factor in the investment of stock. One of the best methods of this analysis is Price Earning Ratio. It based on the ratio between price per share in the stock market and available net profit for the stockholders. Price earning ratio is applied to identify the stock to buy or sell. This study tries to analyze the influence of several faktors affecting price earning ratio of stock listed on Indonesia Stock Exchange, i.e.: sales growth, growth of return on equity, dividend payout ratio, SBI interest rate, inflation rate, and growth of debt to equity ratio. Observation period is from 2009 to 2012. The populations on this study is all companies that are listed on IDX and have data of the stock closing price and earning per share. The criterion to choose sampels is the companies do not implement policies affecting price and number of stock. By using multiple linear regression, this study indicates that multicollinearity exist in the model; therefore the growth of debt to equity ratio is not included in the model. Statistik test shows that the analyzed faktor simultaneously affect the price earning ratio of stocks in IDX, and able to explain 94,1 %. Individual analysis indicates that dividend payout ratio an SBI interest rate affect significantly, but theoretically, the influential factors in analyzing price earning ratio for stock listed on ISX is only dividend payout ratio. This result is consistent with previous study by Arfentyas (1999).Keyword: Price earning ratio, closing price, earning per share, dividend payout ratio.
ANALISIS TINGKAT BAGI HASIL, TINGKAT SUKU BUNGA TERHADAP JUMLAH TABUNGAN DAN JUMLAH DEPOSITO MUDHARABAH PADA BANK MUAMALAT DI INDONESIA Safitri, Aprilia Dwi; Wuryanti, Prof
PRESTASI Vol 12, No 2 (2013): PRESTASI
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Abstract

ABSTRACT Bank is a very important sector and has considerable influence on economic activity the bank consists of the operations of conventional banks and Islamic banks. The fundamental difference between the two banks is incentive results, where conventional bank interest while implementing Islamic banking system implementing system for the results. The purpose of the study was 1) to determine whether the level of outcome (BI Rate) mudharabah effect on the amount of savings in the Muamalat Indonesia Bank, 2) Determine whether the central bank interest rate (BI Rate) mudharabah effect on the amount of savings in the bank Muamalat Indonesia, 3) know whether the results affect the level of bank deposits in the mudharabah Muamalat Indonesia, 4) Determine whether the interest rate affects the amount of mudharabah deposits in Muamalat Indonesia Bank. The methodology used in this study there are two types of research, research that is descriptive and explanatory research. Research conducted on Muamalat Indonesia Bank, a basis for taking samples with purposive sampling. Sample results are 32 samples. While the methods of analysis used in this study is a multiple linear regression model. The results showed that 1) there is a variable level of influences between the results against mudharabah variable amount of savings in the bank Muamalat Indonesia, 2) Bank interest rate affect the amount of savings mudharabah in BMI, 3) the outcome affect the amount of deposits bankMuamalat mudharabah in Indonesia, and 4) bank interest rate affect the mudharabah deposits in Muamalat Indonesia Bank.  Key Words : Results against , Interest rate, Savings Mudharabah , Deposit Mudharabah
PENGARUH KEEFEKTIFAN DEWAN KOMISARIS INDEPENDEN TERHADAP MANAJEMEN LABA Farida, Dessy Noor
PRESTASI Vol 11, No 1 A (2013): 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
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

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.

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