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Factors Affecting Real Earnings Management Through Discretionary Cost Meliana Octavia; Imam Subekti; Endang Mardiati
e-2477-1929
Publisher : Institute of Research and Community Service, University of Brawijaya

The main goal of this research is to investigate the effect of corporate social responsibility disclosure, leverage, return on assets, and growth to real earnings management from discrectionary cost, with political cost as moderating variable. Samples of this research are 94 random listed companies which were selected by purposive method. The results of this research are: corporate social responsibility disclosure and growth have negative effect to real earnings management through discretionary cost, leverage and return on asset have positive effect to real earnings management through discretionary cost, political cost does not affect the relation between corporate social responsibility disclosure and growth to real earnings management through discretionary cost, and political cost may weaken the positive effect of leverage and return on asset to real earnings management through discretionary cost.Keywords: real earnings management, discretionary cost, corporate social responsibility disclosure, leverage, return on asset, and growth

Contracts of Selling and Buying in the Contracts for the International Sale of Goods (Cisg) as the Means of Harmonization of the Laws International Trading Syaugi Mubarak Seff
e-2477-1929
Publisher : Institute of Research and Community Service, University of Brawijaya

The means of law harmonization is a very popular topic discussed by law scholars and business practitioners. The means of law harmonization through the substantive rules of the law of international trading is regarded efficient to prevent conflicts among systems of law which are subscribed by each country. The main goal of law harmonization is to look for homogeneity from fundamental principles through all of systems of law available (which will be harmonized). CISG in arranging the contract is viewed from the principle of consensus so that the absence of the things will not affect the validity of the contract. CISG does not arrange the relationship of law between the validity of a covenant and its implications. The contract of selling and buying in CISG, instead of requiring an agreement between two sides, requires real actions. The things being sold and bought must be free of rights and demand of the third side, expect the buyer who agrees to receive the things and complies to the rights and demands.

Transformation of Economic Structure and Changes of Labor Proportion in East Java Province 1998-2012 Yulia Maris Herdianti; M. Umar Burhan; Devanto Shasta Pratomo
e-2477-1929
Publisher : Institute of Research and Community Service, University of Brawijaya

The transformation of economic structure is not only act as a sector dominance contributing to Gross Regional Domestic Product, but also acts as the dominance of labor sector absorption. In 1994, the dominance of primary sector in contributing East Java’s Gross Regional Domestic Product is already replaced by secondary sector and later by tertiary sector in 2004. The labor sector absorption is still dominated by agricultural sector until now. This research was aimed to describe the patterns of Transformation of economic structure and changes in the proportion of labor in East Java Province from 1998 to 2012, as well as analyzed the effect of each variables. By using factor analysis for latent variables first, the quantitative result based on path analysis has proved that economic growth and income per capita has a direct effect to the Transformation of economic structure. The increase of economic growth and income per capita has lead to the decrease in agricultural (primary sector) and industrial (secondary sector) proportion in contributing East Java’s GRDP which is followed by the increase proportion in trade, hotel and restaurant (tertiary sector). The Transformation of economic structure has a direct effect to change the proportion of labor, whereas the economic growth and income per capita have indirect effect to that. During this process, the agricultural labor absorption decreased very slowly while industrial labor absorption increased slowly, as well as the trade, hotels and restaurants. The results also showed that the changes in the the proportion of labor has direct effect to income per capita along with the domination of high productivity sector such as trade, hotels and restaurants which leads the economic growth.Keywords : Transformation of economic structure, changes of the proportion of labor, economic growth, income per capita

Analysis the Industrial Sector Labor and the Small and Medium Enterprises’ Labor on the Two Sectors Economy in East Java Febry Wijayanti; Sasongko Sasongko; Putu Mahardika
e-2477-1929
Publisher : Institute of Research and Community Service, University of Brawijaya

Two-sectors model from Lewis Theory describes the movement of labor who move from agricultural sector to the industrial sector with the assumption that they are moving because the pull of wages. The theory does not consider that the wage problem in the industry sector create movement to the informal sector. This research has two purposes, first, to know the implementation of the industrial sector labor with five variables (GDP growth in the agricultural and industrial sectors, the regional minimum wage rates, labor force and total labor agriculture). Second, the implementation of the small and medium enterprises (SME) labor with five variables (GDP growth in the agricultural and industrial sectors, labor force, agriculture sector labor and industrial sector labor). This research is using quantitative methods with panel regression. Results from this study indicate that the transformation of agricultural labor to industries in East Java, especially the links between agricultural growth and wages on employment in the industrial sector has not been proven. The Lewis theoretical proven is the growth of the industrial sector and the number of workers to the industrial sector employment. There is no correlation between the output agricultural sector and industrial sector of the SME sector. SME sector only be a last resort, after all the labors are rejected from the formal sector.Keywords:Lewis Theory, Agriculture Sector, Industry Sector, SME Sector, Labor and Minimum Wage

The Farming Land Tenure by Corporation: People’s Economic Rights Protection Perspective Multifiah Multifiah; Marlina Ekawaty; Debby Radina Herdiastiti
e-2477-1929
Publisher : Institute of Research and Community Service, University of Brawijaya

Recruitment is a series of events to find and attract job applicants motivation, ability, skills and knowledge required in order to cover the flaws identified in the staffing plan. In most of the industrial age, family networks continue to complement the main base manpower recruitment. The purpose of this study is to determine the role of social capital networks as a method of recruitment. The analysis method used is descriptive qualitative approach. "Contacts " in the network to help job seekers with a very effective way to find new jobs. Social capital is measured by the extent of the network - a network of friends. Bridging social capital a person enters the labor market as well as those who are still unemployed . Salt cellar is one of the cigarette industry that leverage social capital networks in recruitment method. In addition to family networks, private networks in each individual also profitable. On the side of the ladder for example. Size of personal networks of individuals have a positive influence and should be counted on the possibility of getting a job. Private network through friends, neighbors and contacts also help candidates salt warehouse laborers to enter the enterprise. In conclusion, the significant role of social capital networks in recruitment in PT Gudang Garam Tbk Kediri, East Java. Skipped Network is friendship, family, and " contact" (personal networks).

The Development of Inductive Model in Learning Poetry Appreciation Warsiman Warsiman
e-2477-1929
Publisher : Institute of Research and Community Service, University of Brawijaya

The objective of this research is to improve students’ ability in appreciating poetry through inductive model. Method of research used in this study is modified Research and Development. Data analysis technique that is used is descriptive analysis. The result of research shows that learning through inductive model that concern on eight instructional steps can improve students’ ability in appreciating poetry. The improvement can be seen numerically from evaluation result average in every treatment. In the implementation I, the evaluation result average shows number 60.9, in the implementation II shows number 62.4 and in the implementation III shows number 65.3, while the observation result average in the implementation I from ‘less’ criteria gradually become ‘enough’ criteria, in the implementation II from ‘enough’ criteria gradually become ‘good’ criteria an in the implementation III from ‘good’ criteria gradually become ‘very good’ criteria.Keywords: inductive model, appreciation, poetry, research and development

Good Governance and Anthropology on Preventing HIV/AIDS in Gondanglegi District of Malang Hipolitus Kristoforus Kewuel; Sri Herminingrum; Siti Zurinani
e-2477-1929
Publisher : Institute of Research and Community Service, University of Brawijaya

Using ethnographic as qualitative approach in extracting data, the aim of this study is to reveal the causing factors of high-rate of HIV/AIDS epidemic in Gondanglegi District of Malang. It is also to disclose the extent of Malang regency administration has sought to overcome this social phenomenon. Thus, the depth information about the cause of high-rate HIV/AIDS and preventive efforts can be used to conduct mitigation measures in the future. The results showed two points. First, the causing factors of high HIV/AIDS epidemic in Gondanglegi District of Malang are the low levels of economy, high levels of migration, and the growing influence of lifestyle among the younger generation. Secondly, with the Regional AIDS Commissions (KPAD), Malang Regency Government has made prevention efforts in cooperation with NGO Paramitra and NGO Sadar Hati. One of the main programs is Warga Peduli AIDS (WPA). Through this program, the Local Government is responsible to provide the medical facilities at the health centers that have been appointed. Meanwhile, the NGO responsibility is to build the awareness of treatment and check-up, especially for the high risk communities. Keywords: good governance, anthropology, hiv/aids preventive efforts

The Gravity Model of Indonesian Bilateral Trade setyo tri wahyudi; Riyandi Saras Anggita
e-2477-1929
Publisher : Institute of Research and Community Service, University of Brawijaya

This study aims to examine the trade of Indonesia with 10 top export partner using the gravity model of trade. The panel regression analysis with fixed effect model was conducted in order to acknowledge the relationship among the variables Constant Gross Domestic Product, Per Capita Gross Domestic Product, transportation cost, and Real Effective Exchange Rate on export of Indonesia with 10 partners. This study using secondary data with panel regression analysis and research instruments were tested using chow test, hausman test and classical assumption test. The panel regression result showed that simultaneously and partially Constant Gross Domestic Product, Per Capita Gross Domestic Product, transportation cost and Real Effective Exchange Rate had significant effect on export of Indonesia.

Seizing Local Wisdom: Looking Closer Into Javanese Folklore Through Jamasan Keris Ritual Sri Herminingrum; Gilang Maulana Majid
e-2477-1929
Publisher : Institute of Research and Community Service, University of Brawijaya

The myriad of folklores in Indonesia is a vast area to study. Jamasan Keris ritual as one of the embodiment of Javanese folklore, however, still invites many questions in accordance with the local values. Therefore, this paper tries to disclose the research result executed in two villages, Margomulyo and Karangtengah, in Ngawi regency of which Jamasan Keris held as sacred ritual. Jamasan Keris in these areas is selected as the object of the study for it serves Javanese traditional values. Moreover, ethnography approach is used in this study to get accurate result based on the knowledge of the informants who are Javanists. Direct field observation, at the same time, is conducted to highlight the required data. From the result of this scholarly work, it can be inferred that the values of Jamasan Keris ritual consists of two factors: (1) how Javanese involving in folk culture give spiritual meaning to the existed tradition, and (2) how Javanese deep philosophies encourage the traditional people to keep on preserving their culture. To sum up, the long-living spiritual meaning behind tradition and philosophical content in ritual are the underpinning of local wisdom.Keywords: Javanese folklore, Jamasan Keris ritual, traditional values, Javanists, local wisdom

Poverty in Siak District, Riau Province: Its Issues and Contributing Factors Wan Muhammad Yunus; Maryunani .; Khusnul Ashar; Ghozali Maskie
e-2477-1929
Publisher : Institute of Research and Community Service, University of Brawijaya

This research aims to determine and identify contributing factors to poverty in Siak District based on poverty level guidance. This research took place at Siak District by involving 273 respondents. They are classified into several groups; very poor, poor, near poor and susceptible poor. Multinomial logit is taken as an analysis tool for the research. It describes that poor probability to each level is different and more affected by conditional factors: (i) very poor: land availability and its ownership, weather, infrastructure, public accessibility, size of the family, dependency ratio, asset ownership and job status/level; (ii) poor: social capital and ethnical background; (iii) near poor: land ownership, weather, age, and level of education; (iv) susceptible poor: social isolation, size of the family, asset ownership and job level.

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Home Page

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Location Kota malang, Jawa timur INDONESIA

Abstract

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Contact Name
-

Contact Email
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Phone
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Journal Mail Official
-

Editorial Address
-

Location
Kota malang,

Jawa timur

INDONESIA