E-Journal STIESIA Surabaya (Sekolah Tinggi Ilmu Ekonomi Indonesia)
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PENGARUH KINERJA PRODUK, PELAYANAN DAN SUMBERDAYA MANUSIA TERHADAP NIAT PEMBELIAN ULANG MELALUI CITRA PERUSAHAAN DAN KEPUASAN PELANGGAN PT ASURANSI JIWASRAYA
The objectives of this study are to examine the effects of product, service and human resource performances on repurchasing intention through company image and customer satisfaction of PT Asuransi Jiwasraya. 115 customers from 245 customers of six branch offices of PT Asuransi Jiwasraya Surabaya Region were selected as respondents, using simple random sampling technique and participated in this study. The data were collected in 2004 using questionnaires and analyzed using Structural Equation Modelling (SEM).The result of this study proved that product, service as well as human resource performances had positive and significant effects on company image as well as on customer satisfaction. Customer satisfaction also had a significant effect on repurchase intention. However, company image had insignificant effects on repurchase intention. Therefore, out of nine hypotheses proposed, only one hypothesis was rejected, which was the significant effect of company image on repurchase intention. This finding reminded an important empirical evidence on the development of customer behavior theories and practices
MENGUNGKAP RAHASIA DIBALIK ANGKA PENDAPATAN (METODE STUDI KRITIS)
Revenue for the company is very important. The greater income earned, the greater company's ability to fund all costs incurred. In practice, the value of income can not stand alone from the environment. This study wants to reveal the secrets behind the rising of corporate income. The paradigm used in this research is qualitative. This paradigm considers that reality is subjective and has many dimensions. The research approach uses a critical study that aims to reveal the meaning behind income numbers. This critical study is a Neo Marxist line. The results showed that: (1) the increase of income value can not be separated from the interests of management. The company's revenue value so far is a reflection of the company's strategy by using tariff increase only. Furthermore, (2) the company's revenue also shows the obligation of the company to deposit the PAD to the local government. (3) Increase in revenues has a negative impact on consumers. Increasing tariffs to earn revenue was not followed by providing good service to customers. (4) In increasing revenue, companies should not ignore environmental awareness and sustainability
PENGARUH PERUBAHAN STATUS, EMPLOYEE ENGAGEMENT, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS PELAPORAN KEUANGAN
This study aimed to examine the effect of changes in status, employee engagement, and the utilization of information technology on the quality of financial reporting. Analysis of variance (ANOVA) was used to examine changes in the status of Bogor Agricultural University. Moreover we employ a multiple regression analysis to examine the effect of employee engagement and information technology in performance financial of report. In addition, Ultrecht Work Engagement Scale (UWES) was used to examine the financial human resource mapping. The results of ANOVA test showed that there was no significant difference of the financial management of Bogor Agricultural University before and after the implementation of Public Service Board (BLU). Furthermore, multiple linear regression test results showed that the factors that affect the performance of financial reports are employee engagement and use of information technology. However, it is found that the factor that really affects the performace of financial reports is the use of information technology. Finally, the test results of the mapping showed that employee engagement of human resources staff of Bogor Agricultural University are in medium position indicating that it needs to be maintained and improve
PENGARUH STRUKTUR KEPEMILIKAN, STRATEGI DIVERSIFIKASI, LEVERAGE, FAKTOR INTERN DAN FAKTOR EKSTERN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIK PADA PERUSAHAAN MANUFAKTUR DAN NON MANUFAKTUR DI BURSA EFEK JAKARTA)
The main objective of the study is to examine the impact of ownership structure, diversification strategy, leverage, external factor, internal factor on the value of the firms in Jakarta Stock Exchange. It is argued that unlike the agency problem of advanced stock market, the agency problem in the Jakarta Stock Exchange is the divergence of interest between the minority holders and majority holders. This is because the Jakarta Stock Exchange is characterized, among other things, by the domination of large shareholders. The hypotheses are: (1) there are the impact of ownership structure, external factor, and internal factor on diversification strategy, (2) there are the impact of ownership structure, external factor, internal factor, and diversification strategy on leverage, (3) there are the impact of ownership structur, external factor, internal factor, leverage ,diversification strategy on value of the firm. This study is to examine Agency Theory, Jensen and Meckling (1976), Pecking Order Theory, Myers (1984), Trade Off Model and Signaling Theory (1979). Population in this study are public company listed in Jakarta Stock Exchange during 2000 – 2004. As many as 134 firms listed in Jakarta Stock Exchange were taken as a sample using a purposive sampling method.The data were then analyzed by the structural equation modeling ( SEM) analysis, using the AMOS Program version 4.01.The results of this study show that (1) there are the impact of ownership structure, external factor, internal factor on diversification strategy, (2) there are the impact of ownership structure, diversification, external factor, internal factor on leverage,(3)there are the impact of ownership structure, external factor, internal factor, leverage, diversification on value of the firm. The result of the study does not support the Agency Theory, from Jensen and Meckling (1976), but the result of the study supports Pecking Order Theory from Myers (1984), Trade off model and Signaling Theory from Battacharya (1979). The result of the study is hoped to contribute theoretically and practically.Theoritical contribution is bounded to examine the Agency Theory from Jensen and Meckling (1976), Pecking Order Theory from Myers (1984), Trade off model and Signaling Theory from Battacharya (1979). The result of the study to indicate that practice public company in Indonesia is not concern with Agency Theory from Jensen and Meckling (1976). The result of the study indicates that Pecking Order Theory from Myers (1984). Trade Off Model and Signaling Theory from Battacharya,(1979) are concerned with the practice public company in Indonesia
MANAJEMEN LABA DAN PENERAPAN UU No.36/2008 TENTANG PERUBAHAN PENGHITUNGAN PAJAK PENGHASILAN
This research aims at examining earnings management around Law Nu.36/2008 regarding tax tarif. Indonesian government change tax tarif from progressive tarif to single tarif. Indonesian government also provide incentives for listed companies. There is 5% reduction in tax tarif for listed companies. Sample of this research consists of non-financial firms in Indonesian Stock Exchange during 2006–2010 observations. The result of this research shows that there is no significant different between earnings management before and after the application single tarif for tax. This result is consistent using compare means test and regression analysis. Further analysis shows that ROA and leverage have positive effect on earnings management. Thus, leveraged firms are engaged in earnings management actively. This result also finds similar effect of ROA on earnings management. Firms with high earnings are more aggressive to manage earnings. On the other hand, this research does not find significant effect of firm size on earnings management
PENGARUH CITRA MEREK DAN CITRA PENGECER TERHADAP RESPON MEREK DAN RESPON PENGECER MELALUI KEPUASAN MEREK DAN KEPUASAN PENGECER
This research tries to compare brand image electronic products and store image to brand responses and store responses through brand satisfaction and customer store- satisfaction. The dominating existence of brand image and store image where customers buy the product.The result of this research shows that brand satisfaction influence brand responses than customer store-satisfaction. The contribution of this research for managers is that positive store image and customer store- satisfaction doesn’t mean that customer will not switch to other store but brand image and customer satisfaction to brand potentially hold the brand switching intention
PENGARUH DESENTRALISASI DAN KOMITMEN ORGANISASIONAL TERHADAP HUBUNGAN ANTARA PENGANGGARAN PARTISIPATIF DAN KINERJA MANAJERIAL
The purposes of this research are to test empirically and analyze whether or not there is relationship between participative budgeting and managerial performance, as well as to test empirically and analyze whether decentralization and organizational commitment as moderating variables influence the relationship between participative budgeting and managerial performance in local government. The samples of this research are taken from local government organization population, that is the partner of local apparatus working unit (Satuan Kerja Perangkat Daerah/SKPD) until two level under SKPD manager. From 420 shared questionnaires, there are founded 147 respondents whos return their answers, and only 98 questionnaires, which fulfill the requirement to be computed and involved in final analysis.Hypotheses testing technique that is used to test the relationship between participative budgeting and managerial performance is simple regression. And to test influential interaction of two contingency factor (decentralization and organizational commitment), Moderated Regression Analysis (MRA) is used. The empirical result using simple regression show that participative budgeting influences the managerial performance in local government organization. While empirical result using moderated regression analysis shows that the Interaction between participative budgeting and decentralization structure affects managerial performance significantly. Interaction between participative budgeting and organizational commitment does not affect managerial performance of local government organization significantly.
MENINGKATKAN KINERJA PEMASARAN UMKM MELALUI PERAN LINGKUNGAN, INOVASI PRODUK DAN KREATIFITAS STRATEGI PEMASARAN
The role of the ability to adapt with the environment, superior creativity marketing strategy and product innovation are necessary in order to maximize the achievement of performance marketing.This research aims to study the concept of the Environmental Role, Creative Marketing Strategies, Product Innovation of Small and Medium Enterprise Performance Marketing (UKM) in managing its business, is expected to help the Department of Cooperatives and Micro Small and Medium Enterprise in Sidoarjo district adopted a policy about empowering UMKM. The sample in this study are UKM's producer of bag and suitcase in Kendensari, Tanggulangin-Sidoarjo as many as 100 people. The analysis technique used is the Structural Equation Model (SEM). Results found that the environment has no significant effect on product innovation but the environment has a significant positive effect on creative marketing strategies, while creative marketing strategy has no significant effect on the performance of marketing and product innovation has a significant positive effect on marketing performanc
DAMPAK KEBIJAKAN FISKAL DAERAH TERHADAP KINERJA PEREKONOMIAN DAN MAKRO EKONOMI PERTANIAN
Tujuan penelitian adalah melakukan evaluasi dampak kebijakan fiskal daerah terhadap kinerja perekonomian dan kinerja makro ekonomi pertanian. Model yang digunakan adalah model ekonometrika, yaitu dengan membangun dan mengestimasi sistem persamaan simultan yang terdiri atas 42 persamaan. Selanjutnya dilakukan simulasi untuk memunculkan skenario kebijakan. Data yang digunakan adalah time series tahun 1990-2011. Hasil analisis menunjukkan bahwa agar dapat meningkatkan penerimaan fiskal daerah dari pajak dan retribusi maka orientasi pembangunan diarahkan pada upaya peningkatan output, dan secara berantai maka peningkatan penerimaan tersebut dapat mendongkrak kucuran Dana Alokasi Umum (DAU) dari pemerintah pusat. Jika upaya ini dapat dicapai maka juga akan mampu meningkatkan penerimaan fiskal dari bagi hasil bukan pajak. Kebijakan berorientasi output pada satu sisi dan upaya pengendalian pertumbuhan penduduk pada sisi lain merupakan langkah yang perlu diambil agar pendapatan per kapita dapat meningkat. Peningkatan pendapatan per kapita ini akan berpengaruh terhadap penurunan pengangguran dan kemiskinan. Peningkatan pendapatan per kapita akan lebih besar pengaruhnya di dalam menurunkan angka kemiskinan dibandingkan angka penganggura
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INDEKS PEMBANGUNAN MANUSIA DI INDONESIA PERIODE 2008-2012
Human Development Index (HDI) is an index established by UNDP in 1996 to measure the well-being of society. Indonesian HDI increased during the period of 2008-2012; however, there is high variation among 33 provinces. Its position in the world is still below the average (121 of 187 countries) and ranks 5th among ASEAN countries (UNDP, 2013). Based on this phenomenon this study tries to analyze the determinants of HDI which include GDP, dependency ratio, household consumption for food, government budget for education, and the budget for health. The results indicate that GDP and government budget for health have positive effect on HDI, whereas dependency ratio and household consumption for food have negative effect. However, the budget for education has no effect on HDI. HDI is an important indicator of development; therefore, the government and the society should take efforts to improve the HDI. Economic growth, income distribution, population control, poverty alleviation, as well as improvement in health services and education are needed in order to improve the HDI