E-Journal STIESIA Surabaya (Sekolah Tinggi Ilmu Ekonomi Indonesia)
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FAKTOR-FAKTOR YANG MEMENGARUHI PARTISIPASI MASYARAKAT DALAM PENGANGGARAN DAN PENDAPATAN ASLI DESA
Get PDFThe purpose of this study was to examine the influence of village characteristics factors, leadership styles, political legitimacy, access to information, and village head motivation on community participation in village budgeting and to examine the effect of community participation in budgeting on village original revenues. The population of this study is the village head of all villages in East Java Province, the sample is 100 village heads. Data analysis techniques used to test the hypothesis using Structural Equation Modeling (SEM) with software Wrap-PLS 5.0. The result of the research shows that the factor of political legitimacy influences the motivation of village head, the character of the village influences the participation of the society in budgeting in the village. Factors of leadership style, political legitimacy, and access to information, have no effect on the village head's motivation. Factors of leadership style, political legitimacy, and access to information, and the motivation of village heads do not influence public participation in village budgeting. Public participation in budgeting has an effect on the original income of the village
MANAJEMEN MODAL KERJA, KENDALA KEUANGAN, DAN PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR INDONESIA
Get PDFSalah satu perhatian utama dari manajemen keuangan perusahaan ialah pada bagaimana manajer membuat keputusan keuangan jangka pendek yang dikenal sebagai manajemen modal kerja. Penelitian ini bertujuan untuk menginvestigasi pentingnya manajemen modal kerja bagi profitabilitas perusahaan manufaktur terbuka Indonesia pada periode waktu terkini. Hasil-hasil analisis regresi data panel menunjukkan hubungan kuadratik berbentuk U terbalik antara manajemen modal kerja (NTC) dan profitabilitas (keduanya ROE dan NPM). Tambahan lagi, kendala finansial berpengaruh pada hubungan antara manajemen modal kerja dan profitabilitas perusahaan. Hasil-hasil ini mengindikasikan bahwa perusahaan mempunyai tingkat modal kerja optimal yang memaksimalkan profitabilitas
FAKTOR YANG MEMPENGARUHI PREFERENSI MASYARAKAT MUSLIM MEMILIH HOTEL SYARIAH
Get PDFTujuan penelitian ini yaitu menganalisis karakteristik konsumen dalam memilih hotel syariah dan menganalisis faktor-faktor preferensi konsumen muslim dalam memilih hotel syariah. Metode yang digunakan yaitu analisis deskriftif dan Regresi logistik. Sampel yang digunakan berjumlah 100 yang dapat dianalisis dari 120 sampel. Hasil penelitian menyatakan karakteristik responden menginap di hotel syariah sebanyak 1 kali, dan mengenal hotel syariah dari internet dan memprioritaskan suasana hotel syariah tersebut. Faktor yang mempengaruhi persepsi responden dalam memilih hotel syariah berdasarkan hasil analisa regresi logistic hanya faktor citra hotel. Semakin tinggi dan bagus citra hotel syariah, maka semakin tinggi atau besar orang memiilh hotel syariah
PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN
Get PDFThe purpose of this study was to get empirical evidence about the effect of corporate governance and firm characteristic on corporate social responsibility disclosure. The corporate governance include board size, board independent, audit committee, ownership concentration, foreign ownership and public ownership. The firm characteristic include firm size, leverage, firm age, type of industry and profitability. Sample of this study consisted of 690 data from 179 non finance companies listed in Indonesia Stock Exchange from 2011 to 2014 and selected by purposive sampling method. Data were analyzed by multiple regression analysis. The results showed thatboard independent, audit committee, ownership concentration, public ownership, firm size and type of industry have an effect on corporate social responsibility disclosure. While the board size, foreign ownership, leverage, firm age and profitability have no effect on corporate social responsibility disclosure.The better the corporate governance, the control and supervision of management to disclose information about corporate social responsibility is increasing. The bigger the company, the greater the demand for the company to disclose information about corporate social responsibility
PERAN THEORY OF PLANNED BEHAVIOR DAN NILAI KEARIFAN LOKAL TERHADAP KEPATUHAN WAJIB PAJAK: SEBUAH KAJIAN EKSPERIMEN
Get PDFKepatuhan pajak adalah salah satu masalah yang banyak dibahas dalam studi perilaku. Menurut pengetahuan peneliti, penelitian saat ini sebagian besar meneliti niat kepatuhan wajib pajak, dan penelitian tentang perilaku kepatuhan wajib pajak masih terbatas. Oleh karena itu, penelitian ini bertujuan untuk menguji perilaku kepatuhan wajib pajak dengan menggunakan salah satu elemen dari Theory of Planned Behavior, yaitu kontrol perilaku yang dirasakan, dan nilai-nilai kearifan lokal, yaitu Tri Kaya Parisudha. Penelitian ini menggunakan metode eksperimen dengan jumlah sampel sebanyak 68 wajib pajak. Berdasarkan analisis menggunakan ANOVA, penelitian ini menemukan bahwa ada interaksi antara kontrol perilaku yang dirasakan dan Tri Kaya Parisudha dalam mempengaruhi perilaku kepatuhan wajib pajak. Penerapan nilai-nilai Tri Kaya Parisudha dan peran otoritas pajak dalam membentuk kontrol perilaku yang dipersepsikan wajib pajak dapat meningkatkan kepatuhan wajib pajak untuk membayar pajak. Hasil penelitian ini diharapkan dapat memperkuat relevansi Theory of Planned Behavior dalam menjelaskan perilaku kepatuhan wajib pajak tanpa mengabaikan aspek kearifan lokal
(RETRACTED) PENGARUH MANAJEMEN LABA DAN KOMPOSISI KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA DAN EFEKNYA TERHADAP NILAI PERUSAHAAN
Get PDFSehubungan dengan pelanggaran yang dilakukan oleh penulis atas nama Eman Sulaeman yaitu artikel tersebut telah dipublikasikan pada Jurnal Akuntansi Multiparadigma, Volume 10, Nomor 3 Tahun 2019, maka Kami selaku Dewan Editor dan Tim Manajemen mengambil kebijakan untuk mencabut artikel tersebut dari peredaran
KUALITAS LAPORAN KEUANGAN DAN PENGENDALIAN INTERNAL, TERHADAP EFISIENSI INVESTASI
Get PDFThis study aims to analyze the relationship between the quality of financial statements and over/ under-investment and the influence of the quality of financial statements on over/under-investment with the disclosure of the level of internal control in listed and non-listed state-owned companies in Indonesia. The research sample was listed and non-listed BUMN in Indonesia with 208 firms-years during 2011-2016 with linear regression analysis using the SPSS program. The regression test results show that there is support for the hypothesis of this study, namely that the quality of financial statements negatively affects over/under-investment and the effect of the quality of financial statements on over/under-investment is stronger in SOEs that disclose their internal controls. To strengthen the results of the research, additional testing was conducted to analyze the differences between listed SOEs and non-listed SOEs. The results show that listed SOEs have more explanatory power on the effect of the quality of financial statements on over/under-investment than non-listed SOEs. That is because listed SOEs must also follow capital market regulations (Indonesia Stock Exchange) and market mechanisms that relate to investors and other external parties who have an interest in the operation (performance) of these SOEs
TEORI PERAN DAN KONSEP EXPECTATION-GAP FUNGSI PENGAWASAN DALAM PENGELOLAAN KEUANGAN DESA
Get PDFABSTRACTAlthough the importance of supervisory function on village financial management in Indonesia cannot be debated, there is still some ambiguity in determining what the supervisors actually deliver as well as who the proper party that must do the supervisory. The purpose of this study is to empirically investigate the existence of a supervisory function expectation-gap on Indonesian village financial management. It is also aims at examining the relationship between the extent of supervisory function expected by the Village Consultative Body (Badan Permusyawaratan Desa—BPD) and its performance in supervising village governance. The data was collected through a self-administered questionnaire distributed to the members of BPD, village communities, Camat and the members of regional inspectorate of Buleleng Regency of Bali Province. The results of Mann-Whitney test reveal that there exists a BPD’s supervisory function expectation-gap between the members of BPD and (a) village communities regarding the existed duties and the unreasonable expected duties of BPD; (b) Camat regarding the non-existed duties of BPD; (c) regional inspectorate regarding the existed duties, the non-existed duties and the unreasonable expected duties of BPD. Furthermore, the results of Ordinal Regression analysis indicate a significantly positive relationship between the expectation degree of supervisory function perceived by members of BPD and their performance. The findings have implications for understanding the expectation-gap phenomenon on Indonesian village financial management supervisory and also on the design of capacity building programs initiatives for members of village governance supervisory institutions in Indonesia.
STRATEGI PENGEMBANGAN KULINER TRADISIONAL BETAWI DI DKI JAKARTA
Get PDFBetawi is a reflection of the acculturation process of several tribes in Indonesia and even some nations in the world. But in fact, the existence of Betawi Culinary Culture is now starting eroded by the concept of modernization. Culinary is one of the cultural products of a society, as well as Betawi Culinary. Where now aday Betawi Culinary is not a superior culinary in Jakarta. Thus it is necessary to made a business revitalization strategy in developing traditional culinary (Betawi) in Jakarta. Thus in general purpose of the research is to build Betawi Culinary development strategy in Jakarta, so the Traditional Betawi Culinari, will clasified on 3 classification; Familiar Culinary, Recall Culinary and Past Known Culinary. Quantitaive Metode used; EFAS/IFAS matrix, Grand Matris and SWOT. Pairwise comparing and eigenfactor score used as a referral to giving equal weight on EFAS/ IFAS matrix. Result of the study show that cross-sectoral coordination, Strengthening the marketing system and increase the economic value of Betawi Culinary are needed to increasing the existence of culinary betawi in global market. The results expected to be reference for any relevant agencies in develomping traditional culinary as a culture product
THE EFFECT OF TRANSFERING ISRAEL CAPITAL CITY TO JERUSALEM TOWARD INDONESIA MACRO ECONOMY
Get PDFUnited States President Donald Trump has just issued a controversial policy by giving Jerusalem recognition as the capital of Israel. This controversial policy triggered a strong reaction from a number of countries, especially Islamic countries including Indonesia. Indonesia through President Jokowidodo strongly condemned the policy of moving the Israeli capital to Jerusalem because it would disrupt political and security stability in the Middle East region. In the midst of the political impact caused by President Donald Trump's policies also affected the global economy. The world stock exchanges reacted immediately with the existence of these policies, one of which was the fall of the stock market index in Japan and South Korea due to investor concerns. The impact of the policies implemented by President Donald Trump also affected the Indonesian economy. This policy will affect the financial markets and capital markets in Indonesia. Trump's policy triggered an increase in the US , Donald Trump's policy also affects the inflation rate and the SBI interest rate. Through 2018, Bank Indonesia has raised the SBI interest rate by 150 basis points (bps) or 1.5%. The BI Governor explained that one reason for changing the benchmark interest rate was US monetary policy. The determination of high SBI interest rates also had an effect on reducing inflationary pressures. This study aims to look at the influence of President Donald Trump's policies regarding the transfer of the Israeli capital to Jerusalem against Indonesia's macroeconomic indicators. Indonesia's macroeconomic indicators are seen from 3 variables, such as the inflation rate, SBI interest rates and the rupiah exchange rate against US $ Key words : Donald Trump, inflation, SBI interest rates, exchange rates / exchange rates