E-Journal STIESIA Surabaya (Sekolah Tinggi Ilmu Ekonomi Indonesia)
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MEDIASI NILAI PELANGGAN DAN KEPERCAYAAN MEREK PADA PENGARUH KEPRIBADIAN MEREK TERHADAP LOYALITAS
Get PDFDalam mengambil keputusan pembelian konsumen tidak hanya didasarkan pada atribut produk seperti harga, desain, dan fungsi produk namun juga pada perasaan atau emosi yang ditimbulkan ketika menggunakan produk tersebut, sehingga akan lebih menjadi satu ikatan emosional antara merek dan konsumen yang akan mampu menjaga hubungan jangka panjang. Penelitian ini bertujuan untuk mengembangkan hubungan antara kepribadian merek, serta menempatkan nilai pelanggan dan kepercayaan merek menjadi variabel mediasi. Populasi dalam penelitian ini adalah mahasiswa pengguna smartphone Blackberry di Malang Kota. Jumlah sampel sebanyak 307. Pengumpulan data dilakukan dengan menggunakan teknik acidental sampling dan diolah dengan menggunakan analisis GSCA. Hasil penelitian menunjukkan bahwa Kepribadian Merek berpengaruh tidak signifikan terhadap Loyaitas Merek namun berpengaruh signifikan positif terhadap loyalitas merek yang dimediasi oleh Nilai Pelanggan dan Kepercayaan Merek. Implikasi penelitian ini adalah memberikan informasi bagi Manajer Pemasaran untuk membangun strategi pemasaran dalam membangun Loyalitas Merek yang didasarkan pada aspek Psikologis
PARADIGMA BARU BISNIS: POLA KARIER KERJA DAN IMPLIKASINYA PADA PERUSAHAAN DAN PEKERJA DEWASA INI
No full textThe rapid development of information technology and globalization has changed business enviroment through its components: customers, competition and change (JC). Related to the 3 C, the changes can be categorized into three areas: (I) the area of customers, that is the moving of the power of market from producers to customers; (2) the area of competition, that is the moving of competition form domestic to global, (3) the area of change, that is moving of product life cyclefrom slow to rapid.As the consequence of the changes, like it or not, any business institution that intends to survive or keep existing has adjust its business paradigm to the current changes. In other words, the business institution has to develop its own paradigm or adopt the available business new paradigm.The adoption or application of the business new paradigm implies the changes of the nature job, the structure, the function of business organization and the domain of core business as well. The business new paradigm also change the pattern and meanings of working career and affects the business institution and individual worker
PENGARUH KOMPETENSI DOSEN DAN PROSES PEMBELAJARAN TERHADAP KEUNGGULAN BERSAING PROGRAM STUDI DI PENDIDIKAN TINGGI
Get PDFThe research aims to study and analyze the influence of lecturer’s competence and learning process on study program competitive advantage either in simultaneous and partiality at private higher education in North Sumatera. This research was conducted by census methods over 44 S1 Management studies in Private Higher Education Kopertis of Regional I North Sumatera. The data used in this research were primary data collected by questioners. The research respondents were head and students of study programs. The validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing was the path analysis. This research concludes that: the role of lecturer’s competence and learning process influential significantly toward study program competitive advantage. Partially from both independent variables, the influence of lecturer’s competence toward study program competitive advantage is greater than learning process
PENGARUH KEPERCAYAAN DAN KOMITMEN SERTA BAURAN PEMASARAN JASA TERHADAP LOYALITAS KONSUMEN DI HOTEL ZAKIAH MEDAN
Get PDFThe objective of this study is to investigate the simultaneous and partial effect of trust, commitment, and marketing mix on customer loyalty at Zakiah Hotel Medan.The sample of this study are 150 customers at Zakiah Hotel Medan. This study uses probability sampling by simple random sampling. And data are estimated by using multiple linear regression model.The empirical result of this study with F-test shows that trust, commitment, and marketing mix influence customer loyalty at Zakiah Hotel Medan. The result with partial t-tes shows that trust (X1) by t-tes (3,8463) >t-tab(1,9764), commitment (X2) by t-test (4,4248) > t-tab(1,9764;) and marketing mix (X3) by t-test (7,0702) > t-tab (1,9764) influence to customer loyalty at Zakiah Hotel Medan
KEPATUHAN PAJAK DALAM PERSPEKTIF NEO ASHABIYAH
Get PDFPenelitian ini bertujuan untuk menganalisis perilaku kepatuhan pajak berdasarkan perspektif “neo ashabiyah”. Konsep ashabiyah bermula dari pemahaman kekuatan emosional karena ikatan darah, kesukuan, solidaritas etnis atau kohesi sosial. Neo ashabiyah dikembangkan dengan melihat fakta bahwa ketidakpatuhan pajak yang mewabah di seluruh dunia. Dengan konsep neo ashabiyah, tulisan ini ingin menjelaskan bahwa upaya menolak pajak salah satunya disebabkan oleh adanya kesatuan kesadaran lintas etnis, lintas agama, lintas kultural, bahkan lintas negara yang secara naluri menolak pajak. Padunya kesadaran ini terpilin dalam sebuah kesadaran kolektif secara global yang ditandai bahwa tidak ada satu negarapun yang terbebas dari masalah kepatuhan pajak. Kesadaran menolak pajak tersebut terkoneksi dan terkomunikasi di ruang kesadaran non-rasional (perspektif modern menyebutnya sebagai ruang bawah sadar) yang menembus batas-batas budaya, etnis, dan negara. Ini berarti bahwa kepatuhan pajak secara sukarela tidak akan pernah tercapai dengan cara apapun karena kesadaran tersebut bermukim di ranah kesadaran irasional. Kepatuhan pajak, kalaupun dapat dicapai adalah kepatuhan yang terpaksa dan bukan kepatuhan sukarela
MASALAH KEAGENAN ALIRAN KAS BEBAS, MANAJEMEN LABA DAN RELEVANSI NILAI INFORMASI AKUNTANSI
Get PDFFree cash flow agency problem causes potential conflict of interest between managers and shareholders. Managers of firms with high free cash flow and of low growth opportunity tend to invest in marginal or even negative NPV project and use earnings management to camouflage the effects of non-wealth-maximizing investments. As a result, it is predicted that investors will react to earnings management and free cash flow agency problem and therefore reflected in stock price. In this sense, earnings management and free cash flow agency problem is predicted to have an impact on value relevance of accounting information.The objective of this study is to assess the impact of earnings management on value relevance of earnings and book value. This study also investigates the different effect of earnings management on value relevance of earnings and book value between free cash flow agency problem firms and non free cash flow agency problem firms. Result shows that earnings and book value are value relevance and earnings management decreases those value relevances. The result also conclude that the negative effect of earnings management on value relevance of earnings and book value is higher for free cash flow agency problem firms compared to non free cash flow agency problem firms
DAYA PREDIKSI PAJAK, LABA DAN ARUS KAS TERHADAP PAJAK MASA DEPAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Get PDFThe objectives of this research are to examine prediction power of tax, earnings, and cash flow on future tax with firms size namely asset total and sales value as control variable. The samples of data are manufactur firm that listed in Indonesia Stock Exchange in period 2003 – 2008. Data total is 270 firm that fulfill requirement namely have not negative tax, earnings, and cash flow. The source of data is Indonesian Stock Exchange. Technic of data gathered is purposive sampling. Independent variables are taxt-1, earningst-1 and cash flowt-1, while control variables are firm size namely asset total dan sales value. Dependent variable is taxt. The analysis that use in this research is statistic descriptif and regression test. The result of this research indicate that partially earnings, cash flow, and firm size namely asset total and sales value have significantly effect on tax future, while tax have not significantly effect on future tax. For examining simultantly indicate that tax, earnings, cash flow, and firm size have significantly effect on future tax. The prediction power earnings on future tax better than cash flow and tax.
PERILAKU OPORTUNISTIK PEJABAT EKSEKUTIF DALAM PENYUSUNAN APBD
Get PDFBudgeting bring important issues that affect the behavior that had an impact on the effectiveness of government organizations. Government financial management that are not in accordance with the rules is the opportunistic behavior of executive officers so that the push to make mistakes in determining budget allocations in the preparation of Anggaran Pendapatan dan Belanja Daerah (APBD). Purpose of this research is focused on opportunistic behavior of executives who push the influence of direct personnel expenditure, goods and services expenditure and capital expenditure against budget slack prosperity for the people that come from natural resource revenue in accordance with article 33 Undang-Undang Dasar Negara Republik Indonesia tahun 1945. This research is quantitative research using multiple linear regression analysis as well as moderating variables to obtain empirical evidence of research, the data used in the form of secondary data of Region Expense and Revenue Budget all government region in Indonesia in 2009, whereas samples in accordance with the requirements of the sampling method amounted to 31 government provence/regency/municipal. Results showed that the opportunistic behavior of the executive officials encourage an increase in personnel expenditure budget directly, goods-services-capital expenditure, which resulted in budget slack for the prosperity of the people that come from natural resource revenues
THE PRACTICAL ACCOUNTING INFORMATION SYSTEM TO CONTROL AND TO MAINTAIN THE FUND EFFECTIVELY AT FOREIGN COMPANY (BASED ON A CASE STUDY)
Get PDFThe writer has observed how to maintain and to control cash effectively at one of foreign companies in Surabaya. It is applied for one of the companies which has a head office in the United States of America. The head office controls all financial things in Indonesia’s company due to the size of branch in Indonesia. The head office itself has many branches almost worldwide. There are some constraints to control the cash maintenance in this case; since a final controlling role will be performed by the head office and an executor role will be performed by the branch, and both of them are separated for thousand miles away, no available on-line accounting system and the branch is not allowed to have a bank account by itself, the only similar thing is they utilize the same program for accounting system. The PCs used in the branch are stand-alone computers. Herewith the writer would like to share an applied system to minimize the mistakes and to smoothen the cash maintenance and control
ORIENTASI PELANGGAN, ORIENTASI PASAR DAN INOVASI SERTA PENGARUHNYA TERHADAP KINERJA BISNIS HOTEL BERBINTANG TIGA DI INDONESIA
Get PDFThis research was aimed at exploring the influence of marketing strategy with customer orientation, market orientation, and innovation on the business performance in the hotel three-star hotel in Indonesia, the purposes of the research are as follows: 1). to test the influence of the customer orientation on the business performance and market orientation, 4). to test the influence of the market orientation on the business performance and innovation, 5). to test the influence of innovation on the business performance. The research populations are all the three-star hotels in Indonesia as many as 227 hotels. While the unit of the research sample is three-star hotels in Java, Bali, and Lombok Island with amount 158 hotels and by achieved 107 questionaires of the sample unit (response rate 67.7%) are valid. The respondents are human resource managers, general managers, marketing managers, and financial managers. The data were analyzed by using stuctural equation modelling (SEM), and the AMOS Program which has 4.0 version. Structural Equation Modelling (SEM) is a set of statistical technics enable testing a complex relationship combination simultantly. The hypothesis tested by regression weight-standardized estimates by comparing p-value method and 5% (a=5%) significance level. The hypothesis is significant if probability value (p-value) is < 5%. The results of the research show that three hypothesis are significant and acceptable and two hypothesis are non significant which have non significant influence customer orientation on the business performance (H1), positive significant influence customer orientation on the market orientation (H2), non significant influence market orientation on the business performance (H3), positive significant influence market orientation on the innovation (H4), and positive significant influence innovation on the business performance (H5) have been found