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PENGARUH BAURAN PROMOSI DAN LINGKUNGAN EKONOMI INTERNASIONAL TERHADAP KINERJA PEMASARAN EKSPOR KABUPATEN BADUNG
Pande Made Agus Darmendra
Buletin Studi Ekonomi VOL.19.NO.1.FEBRUARI 2014.(PP 1-117)
Publisher : Buletin Studi Ekonomi
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The effect promotional mix and internasional economic environment on export marketing performance in badung regency. Since the opening of the free market area in the world make the export marketing performance tends to decline in Badung regency. This is caused by a number of competitors who took part in the international markets, the development of marketing mix variables and the international economic environment is considered influential in improving export performance. The purpose of this study was to determine the effect of partially and simultaneously between the marketing mix of international economic environment on the performance of export marketing in Badung regency. The results showed that there is a positive and significant effect between sales promotion (X) , the cost of printing brochures (X2) and per capita income in destination country (X) on export marketing performance in Badung (Y) . In addition , this study also shows that the independent variables promotional mix and influential international economic environment simultaneously on the export marketing performance in Badung, where the influence of the two independent variables of 69.7 percent, in other words 30.3 percent, the performance of export marketing in Badung influenced by other variables that not included in the model. Keywords: promotional mix, the international economic environment, the performance of the export marketing
PERSEPSI AUDIT EXPECTATION GAP AUDITOR INTERNAL DENGAN AUDITEE ATAS KINERJA AUDITOR INTERNAL (Studi Pada Inspektorat Kabupaten Nagekeo)
Yuliana Tolo;
Ni Ketut Rasmini;
I. G. A. Made Asri Dwija Putri
Buletin Studi Ekonomi VOL.23.NO.1. FEBRUARI 2018 (PP 1-153)
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Banyaknya kritikan terhadap kinerja auditor internal menimbulkan audit expectation gap antara masyarakat dan auditor internal. Tujuan dilakukan penelitian ini adalah untuk menguji secara empiris audit expectation gap antara persepsi auditor internal dengan auditee terhadap kinerja auditor internal terkait independensi, kompetensi, perilaku etis, laporan hasil audit, dan tindak lanjut audit. Teknik pengumpulan data menggunakan kuesioner dan dokumentasi. Pengambilan sampel penelitian ini menggunakan teknik purposive sampling. Total jumlah sampel dalam penelitian ini sebanyak 120 yang terdiri atas 30 auditor internal Inspektorat Kabupaten Nagekeo dan 90 auditee terdiri atas 30 kepala SKPD, 30 kepala sekolah dan 30 kepala desa. Teknik analisis data menggunakan Kruskal-Wallis Test. Berdasarkan hasil pengujian data dan analisis data, dapat dinyatakan bahwa terdapat audit expectation gap persepsi independensi, kompetensi, perilaku etis, laporan hasil audit dan tindak lanjut audit antara auditor internal dengan auditee. Kata Kunci: Audit Expectation Gap, Auditor Internal, Auditee, Kinerja Auditor Internal.
PENGARUH PERBAIKAN KUALITAS TERHADAP KINERJA OPERASI UKM GARMEN SURABAYA DENGAN PERBAIKAN PRODUKTIVITAS SEBAGAI VARIABEL INTERVENING
Febriana Wurjaningrum;
Reynanda A.R
Buletin Studi Ekonomi Vol 17.No.2.Agustus 2012 (PP.99-225)
Publisher : Buletin Studi Ekonomi
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ABSTRACT : Quality Improve Effect for Operating Performance SMEs Apparel in Surabaya with Productivity zimprovement as Intervening Variable. The SMEs competitiveness generally depends on its ability to make improvements in terms of cost, quality, delivery, innovation speed, and flexibility to adapt to variations in consumer demand. Improving the quality and capabilities of companies produce products that will affect the company's improved performance. This study aims to examine the effect of improving the quality of increased productivity, improved productivity and effects on operating performance, as well as direct influence on improving the quality of the performance of operations for the SMEs of garment industries in Surabaya. Analytical tool was tested by path analysis using Partial Least Square. The result was a significant effect on the improvement of productivity while improving productivity also shows influence significantly improvements in operational performance and the improvement of the quality also shows influence significantly the operational performance. Abstrak : Pengaruh Perbaikan Kuaitas Terhadap Kinerja Operasi UKM Garmen. Surabaya Dengan Perbaikan Produktivitas Sebagai Variabel Intervening. Daya saing UKM umumnya tergantung pada kemampuannya melakukan perbaikan dalam hal biaya, kualitas, pengiriman, kecepatan, inovasi dan fleksibilitas guna beradaptasi terhadap variasi permintaan konsumen dan perlu dilakukan perbaikan yang berkelanjutan. Perbaikan kualitas dan kemampuan perusahaan menghasilkan produk yang akan mempengaruhi peningkatan kinerja perusahaan. Penelitian ini bertujuan untuk menelaah pengaruh perbaikan kualitas terhadap perbaikan produktivitas, dan pengaruh perbaikan produktivitas terhadap kinerja operasi, serta pengaruh langsung perbaikan kualitas terhadap kinerja operasi pada UKM garmen di Surabaya. Teknik analisis yang digunakan adalah analisis path yang diuji dengan menggunakan metode Partial Least Square. Hasil penelitian menunjukkan bahwa perbaikan kualitas terbukti berpengaruh signifikan terhadap perbaikan produktivitas sedangkan perbaikan produktivitas juga terbukti berpengaruh signifikan terhadap kinerja operasi dan perbaikan kualitas juga terbukti berpengaruh signifikan terhadap kinerja operasi.
PENGARUH PENGETAHUAN AKUNTANSI DAN JIWA KEWIRAUSAHAAN PADA PENGGUNAAN INFORMASI AKUNTANSI DALAM PEMBUATAN KEPUTUSAN INVESTASI
Ni Made Rai Juniariani;
Made Gede Wirakusuma
Buletin Studi Ekonomi VOL.21.NO.2.AGUSTUS 2016 (PP 115-232)
Publisher : Buletin Studi Ekonomi
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DOI: 10.24843/bse.2016.v21.i02.p05
Abstract: The Influence Of Accounting Knowledge and Entrepreneurship In The Use Of AccountingInformation In Making Investment Decision. The first purpose of this research is testing the influenceof accounting knowledge in the use of accounting information in making investment decision. TheSecondth purpose is testing the influence of entrepreneurship in the use of accounting information inmaking investment decision. The primary data be used in this researchis in the form of answers toquestionnaire from customers of PT. Permodalan Nasional Madani (Persero) per December 31 2015 usingthe survey method.98 samples were obtained using the saturated sample methods or census methods.This research using multiple linear regression analysis. The hypothesis test results are the accountingknowledge is affection the use of accounting information in making invesment decision. The entrepreneurship is affect on the use of accounting information in making invesment decision. Studies have shownthe importance of accounting knowledge and the entrepreneur ship for UMKM entrepreneur in the useof accounting information in making investment decision for the future of his business.Keywords: accounting knowledge, entrepreneurship, accounting information in making invesmentdecision.Abstrak: Pengaruh Pengetahuan Akuntansi Dan Jiwa Kewirausahaan Pada Penggunaan InformasiAkuntansi Dalam Pembuatan Keputusan Investasi. Penelitian ini memiliki dua tujuan. Pertama, untukmembuktikan pengaruh pengetahuan akuntansi pada penggunaan informasi akuntansi dalam pembuatankeputusan investasi. Kedua, pengaruh jiwa kewirausahaan pada penggunaan informasi akuntansi dalampembuatan keputusan investasi. Data primer berupa jawaban kuesioner dari nasabah PT. PNM UnitSukawati dengan menggunakan metode survei digunakan dalam penelitian ini. .98 sampel diperolehdengan menggunakan metode sampling jenuh atau metode sensus. Metode analisis penelitian inimenggunakan analisis regresi linear berganda. Hasil pengujian hipotesis menunjukkan bahwapengetahuan akuntansi berpengaruh positif pada penggunaan informasi akuntansi dalam pembuatankeputusan investasi. Jiwa kewirausahaan berpengaruh positif pada penggunaan informasi akuntansidalam pembuatan keputusan investasi. Penelitian membuktikan pentingnya pengetahuan tentangakuntansi dan jiwa kewirausahaan bagi pengusaha dalam membuat keputusan investasi untuk masadepan usahanya.
PENGARUH GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA ORGANISASI DENGAN PENERAPAN GOOD GOVERNANCE SEBAGAI VARIABEL MODERASI
Putu Budi Anggiriawan;
Made Gede Wirakusuma
Buletin Studi Ekonomi VOL.20.NO.1.FEBRUARI 2015 (PP 1-82)
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The Effect Of Leadership Style And Organizational Culture To Organizational Performance With The Implementation Of Good Governance As Moderation Variable. LPD (Village Credit Institutions) has proved to be capable of contributing to the development and prosperity of the local villagers. Along with these developments, it is possible there is a problematic LPD because of mismanagement. The existence of a troubled LPD can not be separated from organizational culture and leadership style on each LPD, therefore the advancement of LPD highly depends on the administrators and managers, especially the leader. The inconsistency of the results of research on the influence of leadership style and organizational culture on performance indicates the effect of other variables as moderating variables. The results showed that the implementation of good governance moderates the influence of leadership style and organizational culture on organizational performance. It is supported by each of the variables of leadershipstyle, organizational culture, and good governanceaffects the performance of the organization. Keywords: leadership style, organizational culture, implementation of good governance, organizational performance, and LPD
STRATEGI PEMASARAN DALAM MEMPENGARUHI KEPUTUSAN PEMBELIAN MELALUI NIAT SEBAGAI MEDIASI
ANGGA FEBRIAN;
Cinthia Annisa Vina Hapsari
Buletin Studi Ekonomi VOL.24.NO.2.AGUSTUS 2019
Publisher : Buletin Studi Ekonomi
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DOI: 10.24843/BSE.2019.v24.i02.p09
Marketing Strategy in Influencing Purchasing Decisions through Intention as Mediation. Changes in an increasingly dynamic era make companies have to be able to quickly follow developments that have an impact on how to do the right marketing strategy in increasing sales. Using variable marketing mix and service quality that can affect consumer intentions in buying a car. This study aims to see the effect of intention in mediating consumer purchasing decisions. The sample used is consumers who have bought cars from 2015 to 2018 in Lampung. Using the help of SmartPls software analysis software in data processing. The results of the study explained that the marketing mix had no significant effect on purchase intention while the service quality had no significant effect on purchase intention.
PENGARUH TEKANAN ANGGARAN WAKTU, LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL PADA PERILAKU PENURUNAN KUALITAS AUDIT
NI Wayan Wiwin Intan Wintari;
I Made Sukartha;
I Dewa Nyoman Badera
Buletin Studi Ekonomi VOL.20.NO.2.AGUSTUS 2015 (PP 83-176)
Publisher : Buletin Studi Ekonomi
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The Impact of Time Budget Pressure, Locus of Control and Professional Commitment on the Reduction of Audit Quality Behavior. Reduced audit quality behavior is a serious threat to the auditing profession. Auditing cases, such as Enron Corporation and Worldcom have made the audit rofession to be the public spotlight, which makes the credibility of the auditors increasingly questionable. This study aimed to examine the factors that can cause reduced audit quality behavior such as time budget pressure, locus of control and professional commitment. The research used questionnaire that was distributed to 70 auditors of BPKP Representative of Bali Province. Method of determining the sample was saturated sampling. The data analysis was conducted by multiple linear regressions, and the results showed that the time budget pressure and external locus of control has a positive influence on reduced audit quality behavior, while internal locus of control and professional commitment have negative effect. Keywords: reduced audit quality behavior, time budget pressure, locus of control, professional commitment
PENGARUH LOKASI DAN FASILITAS TERHADAP KEPUASAN PELANGGAN LIMASAN KAFE KARAWANG
Rido Setiawan;
Kosasih Kosasih;
Ajat Sudrajat
Buletin Studi Ekonomi VOL.24.NO.2.AGUSTUS 2019
Publisher : Buletin Studi Ekonomi
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DOI: 10.24843/BSE.2019.v24.i02.p01
Abstract: The Effect of Location and Facilities on Limasan Cafe Karawang CustomerSatisfaction. The problems of this study are (1) how big is the relationship between location andfacilities, (2) how big is the partial influence of location and facilities on customer satisfaction, (3)how big is the simultaneous influence of location and facilities on customer satisfaction.This research uses a descriptive, verification approach. Samples obtained were 343 respondentswho were consumers of Limasan Karawang cafes using incidental sampling techniques, dataanalysis used in this study was the validity test, reliability test, normality test, path analysis, andhypothesis testing.Based on the results of the study showed the criteria agreed on the location obtained an averageof 1319 and on the facilities obtained an average of 1272. While the Criteria agreed on customersatisfaction obtained an average of 1363. The results showed the location and facilities have astrong relationship, amounting to 0.773 . Location has a direct influence of 39.5% on customersatisfaction. As for the facility has a direct influence of 4% on customer satisfaction and bothindirect effects on customer satisfaction of 9.7%. So it can be explained that location variables aremore dominant in influencing customer satisfaction and Limasan Karawang cafes are advised topay more attention to facility variables for customer satisfaction convenience.
MODEL PEMBELAJARAN AKUNTANSI UNTUK MENINGKATKAN KOMPETENSI MAHASISWA
Kartika Hendra Titisari;
Anita Wijayanti;
Yuli Chomsatun
Buletin Studi Ekonomi VOL.18.NO.2.AGUSTUS 2013. (PP 85-190)
Publisher : Buletin Studi Ekonomi
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Abstract : Accounting Learning Model to Increase Student Competence.Accounting is one area that is not enough science learned just from the theory, but it will be easier to understand of the science area practice of accounting for real. The accounting practicum development of teaching materials is one of the efforts to improve student competence. It is assumed that with the model of appropriate learning and teaching package models that describe real conditions, can improve mastery of the material and ultimately improve student competence.The objectives of this research is to develop a model accounting package practicum learning as a strategy to improve the quality of learning financial accounting and tax accounting to increase student competence. This study will answer the question of how learning models and models of learning packages appropriate accounting practice in accounting courses. Research design using the design research and developed or Research and Development (R & D). Development to follow Instructional Development Model (MPI) the procedur. The development of the role of accounting in the industrial world demands competency appropriate user needs graduates. The results of the concept model of learning and teaching practicum accounting package. The results still have to go through testing to be in generalization.
PERAN PSYCHOLOGICAL CAPITAL DAN KOMITMEN ORGANISASI DALAM MEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KOMPETENSI MANAJERIAL PADA KINERJA MANAJERIAL
I Komang Abdi Parumartha Pande;
A. A. N. B. Dwirandra;
Ni Putu Sri Harta Mimba
Buletin Studi Ekonomi VOL.22.NO.2. AGUSTUS 2017 (PP 113-261)
Publisher : Buletin Studi Ekonomi
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This study aimed to test the performance by integrating the budgetary participation and managerialcompetence with conditional factors (psychological capital and organization commitment). Performancetested was the managerial performance of Denpasar Water Supply Company. The research was conductedby survey and questionnair distributed to all managers who have a higher management and staff as wellas directly involved in the budgeting process. The questionnaire can be used is 36 questionnaires. Dataanalysis was performed using regression and residual test for equality moderation. The results showedbudgetary participation and managerial competence has positive effect on managerial performance;psychological capital and organizational commitment strengthening effect budgetary participation onmanagerial performance; psychological capital and organizational commitment strengthening effectmanagerial competence on managerial performance.Keywords: managerial performance, budgetary participation, managerial competence,psychological capital, organizational commitment.