Academic Journal @ Perbanas Business School Surabaya - Indonesia
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THE INFLUENCE OF SUPPORT AND INFORMATION SYSTEM TOWARD THE USE OF WORK INFORMATION IN BUDGETING WITH DEVELOPMENT FACTOR AS INTERVENING VARIABLE
No full textThis research is dealt with political factors using internal and external organization supports as proxy. Besides that, it also uses information system as variables that influence work performance measurement development as well as the utilization of performance information in budgeting. This research attempts to test and confirm whether such factors are consistently influential toward work performance measurement development and utilization of performance information in budgeting as conducted by the previous studies. It uses random sampling system,consisting of 316 executives with the echelon ranks of 2, 3, and 4 at the regional government offices, Jogjakarta, Indonesia. This research reveals that political factor influence utilization of performance information in budgeting, both directly and indirectly through performance measurement development. In addition, information system capability, incapabilityof explaining and assessing performance metrics (as technical factors) do not influence either directly or indirectly both work performance measurement development and utilization of performance information in budgeting. Yet, another technical factor, which is technical knowledge, has significant influence toward work performance measurement development in budgeting. These findings imply that the change into performance measurement-based budgeting is influenced by the regional government’s internal and external support, external participations such as society for escorting the regional government officials in facing the budgeting system change
ANTECEDENTS AND CONSEQUENCES OF INTERNAL QUALITY OF PRODUCTS IN THE MANUFACTURING COMPANIES HOLDING SNI IN EAST JAVA
No full textThis study is a confirmatory study that was carried out by testing several hypotheses in order to figure out the causal relationship of all the stated variables. In attempt to such efforts, the study took the population of 205 manufacturing companies in East Java. All of them hold SNI (standard recognision of product). This study employed complete enumeration or census method; for that reason, the sample and sampling technique were not required. The technical analysis applied to test the research hypothesis was Structural Equation Modeling (SEM) with the support of Amos 5 program. The results of this research show that there are positive and significant relationship between communication level of objectives, frequency of feedback, effectiveness of incentive system of the quality on product internal and external quality and on change of financial performance. The benefit of this research is for scientific information regarding the variables of communication level of objectives, frequency of feedback, and effectiveness of incentive system of the quality on internal and external quality of product and on change of financial performance of the manufacturing companies in East java
THE INFLUENCE OF SATISFACTION TOWARD LOYALTY AND BUSINESS BUILDING OF MULTILEVEL MARKETING SALESPERSON IN ORIFLAME SURABAYA
No full textIt is a fact that any product categorized as a daily need and therefore, it is considered the first product in the customer’s hand. The key to such a condition is by increasing the custom- ers’ loyalty to the product. To do so, multi-level-marketing (MLM) can be implemented in a business. This research attempts to see the influence of the variables such as communication satisfaction, marginal satisfaction, and product satisfaction, Loyalty to salesperson, Product Loyalty, and Business Builder toward the customers’ loyalty to the product. The author uses semantic scale differential as variable scale. The respondents as the subjects studied are the active members of Oriflame multilevel marketing company which have joined the company for at least 1 (one) year. There are 112 members taken as the sample and it uses Sstructural Equa- tion Mmodeling (SEM) to analyze the data. It was found that the product satisfaction factor have positive influence toward the loyalty to product, the loyalty to product has also positive influence toward the loyalty to salesman and the business builders. Next hypothesis say they marginal satisfaction has positive influence toward the loyalty to product, marginal satisfac- tion has positive influence toward the loyalty to salesman, and communication satisfaction factor has positive influence toward the loyalty to salesman all are not accepted. Key words: Communication Satisfaction, Marginal Satisfaction, Product Satisfaction, Loy- alty to Salesperson, Product Loyalty, Business Builders
STUDY OF THE TAXPAYERS’ COMPLIANCE IN BANKING INDUSTRIES IN SURABAYA
No full textThis research provides an empirical evidence of the influence of tax payers’ environment toward their compliance. In this research, the tax payers’ environment covers tax regulation, tax policy, tax administration, and tax services. It is a survey research by using questionnaire as the instrument. The samples used in this research include 40 regional offices or main branches of the banks associated within Perbanas (The Association of Commercial Banks) in Surabaya. They are the heads of the banks in regional offices, the heads of main branch offices, managers,supervisors or sub divisions dealing with the companies’ tax. All the respondents are by proxy on the behalf of the offices where they work. The findings are as follows: (1) tax regulation does not influence significantly toward the tax payers’ compliance; (1) the tax policy influences significantly the tax payers’ compliance; (3) the tax administration does not influence significantly toward the tax payers’ compliance; (4) the tax services does not influence significantly the tax payers’ compliance. Based on the results above, it can be concluded that the constructs of tax policy have significant influence on the tax payers’ compliance. In addition, it also shows that the constructs of tax regulation, tax administration, and tax services do not have significant influence on the tax payers’ compliance
ANALYSIS OF CEO TURNOVER IN INDONESIA: DOES UNDERPERFORMED ORGANIZATION CAUSE CEO TURNOVER? – CASES OF MERGER COMPANIES IN INDONESIA
Full text linkThe results of previous research on the relationship between organizational performance and CEO turnover have been inconsistent so far. It has shown that the lower the performance, the greater the likelihood of CEO turnover. This negative relationship has been found in many subjects in organization. On the other hand, some studies found a positive relationship between job performance and turnover (in which the higher the performance, the greater the likelihood of turnover). Using a measurement of longitudinal design, this research tested organizational performance, such as stock and financial performance of top management turnover among 129 target and non-acquired firms over a five-year period. This study found significant relationships between them. The results indicated that poor organization performance triggered CEO turnover in Indonesia, especially in merger firms. This result also have an implication for Indonesian business such how organizational performance can affect a merger or an acquisition and, as a straight forward, it also affects the management of an acquired company
ANALISIS EARNING MANAGEMENT DAN RETURN PADA PERUSAHAAN MERGER DAN AKUISISI DI BEI TAHUN 2000-2010
Full text linkIt is demanded that any company should be able to compete so rigorously that they can survive in the global era. The way hot to do such an effort, among others, is by merging their firms or by acquisition. By doing so, the process will be much simple and the cost is also quite low. The purpose of this study was to analyze the practice of earnings management and return on corporate mergers and acquisitions that are listed on the Indonesia Stock Exchange period 2000-2010. There are two hypotheses, first hypothesis the researchers used independent sample t-test to see the difference of earnings management for the thirty firms as samples before the mergers and acquisitions and the companies whose incomes are increasingaccruals and those decreasing accruals. In the second hypothesis, the researchers used Wilcoxon signed ranks test to see the difference of stock returns for the 43 firm samples, one year before and after mergers and acquisitions. Based on the results of the first hypothesis, it was found there was a significant difference in accounting policies by the company in the practice of earnings management between income increasing accruals and income decreasing accruals of three years before mergers and acquisitions. While the results on the second hypothesis, it was found no significant difference of stock returns one year before and after mergers and acquisitions.