UPH Academic Journals (Universitas Pelita Harapan)
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    Emotional Intelligence Effect and Side of Gender Spritual Intelligence against Performance of Employees in the West Sumatra Staffing Parliament

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    Human resources play an important role in the organization of the company. Although supported by the infrastructure and sufficient financial resources, without the support of human resources who are competent in their respective fields of activities in the organization, the company will not run properly. It is proved that human resources are the key issue and have to be managed as well as possible, because as the key, human resources will determine the success of an organization's operational activities. Provincial Parliament stressed the need for employees who have emotional and spiritual balance accumulated in the form of morality working and able to work together in solid team work. It is necessary for emotional intelligence and spiritual intelligence. But the phenomenon in the field indicates the employee's performance is far from the desired expectation as there are many employees who are less concerned about jobs, less concerned about the peer delay - temporize absence of a sense of community work, is selfishness and want to win yourself all this illustrates the field of emotional intelligence oversight and intelligence spiritual so disturbing to the achievement of actual performance. This study is a descriptive study that compares the explanatory theories with circumstances that occur in the field. The sampling method selected is a total sampling technique. Data was processed using a multiple linear regression analysis formula. The results of this study conclude that the variables Emotional Intelligence have significant positive effect on employee performance in the Secretariat of the West Sumatra Provincial Parliament. The variable Spiritual Intelligence does not significantly influence the performance of employees of the West Sumatra Provincial Parliament Secretariat

    Mekanisme Corporate Governance dan Kecurangan Laporan Keuangan [Mechanisms of Corporate Governance and Financial Statement Fraud]

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    The purpose of this research is to examine factors that may affect fraud on financial statements that could encourage the emergence of corruption by management. This research uses banks as an industry sample because the banking industry is highly regulated and should report their financial statement to a central bank. Meanwhile, banks still frequently have fraudulent financial statements. Good corporate governance mechanisms indicated that banks have the capability to detect fraud in financial statements. This research focuses on testing factors that may affect the financial statements fraud which lead to the corruption of management. The data used in this research is financial statement data. Corporate governance mechanisms tested in this study are the number of commissioners, percentage of independent directors, number of commissioners meeting, percentage of largest share ownership, managerial ownership, long tenure of commissioners, and type of auditor. This research found that the number of commissioners and managerial ownership affects management's fraud, while the number of independent directors, the number of commissioners meeting, a long tenure managing director, large share ownership, and the type of auditor has no effect on fraud

    Pengaruh Kepemimpinan Spiritual Terhadap Perilaku Etis, Kualitas Kehidupan Kerja, Kepuasan Kerja, Komitmen Organisasional dan Kinerja Karyawan [Influence of Spiritual Leadership on Ethical Behavior, Quality of Work Life, Job Satisfaction, Organizational Commitment, and Employee Performance]

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    This study aims to analyze and explain the influence of spiritual leadership to ethical behavior, quality of work life, job satisfaction, organizational commitment and employee performance. The sample in this study was 160 employees working at the Bank of North Sillawesi. Structural Equation Modeling was used as a tool of analysis in this study. The results showed that spiritual leadership had significant influence directly to ethical behavior, but no significant effect on the quality of work life, job satisfaction, organizational commitment and employee performance. Ethical behavior has a direct significant effect on the quality of working life, job satisfaction, and organizational commitment, and indirectly significant effect on employee performance. Quality of work life has a significant direct effect on job satisfaction, organizational commitment and employee performance. Job satisfaction has a direct significant effect on organizational commitment and indirectly has a significant effect on the perforrnance of employees. Organizational commitment has a direct significant effect on the performance of the employee. The findings in this study are the spiritual leadership affects the quality of work life, job satisfaction and organizational commitment through ethical behavior. Spiritual leadership affects the performance of employees through ethical behavior and organizational commitment. Ethical behavior influences employee performance through organizational commitment, and job satisfaction influence on employee performance through organizational commitment

    Pengaruh Adopsi IFRS, Pemberian Informasi Nilai Wajar, dan Pengungkapan Jasa Penilai Terhadap Asimetri Informasi Pada Emiten di Indonesia [Impact of IFRS Adoption, Fair Value Information, and Disclosure of Appraiser Services on the Information Asymmetry of Firms in Indonesia]

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    This study evaluates the impact of IFRS adoption, fair value information of property, plant, and equipment (PPE), and disclosure of appraiser services into a firm's information asymmetry. Information asymmetry is the primary reason for the existence of accounting. Accounting could be a mechanism to enable communication of useful information from insiders to outsiders. IFRS adoption and better disclosure are important factors that avoid exploitation by informed bodies, and protect uninformed investors. Using Indonesian data, this study analyzes two year before and after 2011, an implementation year. This research gives evidence that IFRS adoption is able to decrease information asymmetry. Disclosure of appraiser services is also able to decrease information asymmetry, however, fair value information of PPE is not an important determinant of information asymmetry. Other results present that share prices, share turnover, and firm size can affect information asymmetry. By knowing the factors affecting information asymmetry, information asymmetry problem could be minimized. This study concludes that IFRS implementation and disclosure of appraiser services affect information asymmetry

    Pengaruh Kepuasan Kerja Terhadap Kinerja Guru dengan Motivasi Karir Sebagai Variabel Moderasi dan Kepuasan Karir Sebagai Variabel Mediasi pada YP IPPI [Effect of Job Satisfaction on Teacher Performance with Career Motivation as a Moderating Variable and Career Satisfaction as a Mediating Variable at the YP IPPI - Education Foundation/Indonesian Educational Development Institute]

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    Penelitian ini bertujuan untuk menguji pengaruh kepuasan kerja terhadap kinerja guru dengan motivasi karir sebagai variabel moderasi dan kepuasan karir sebagai variabel mediasi pada YP IPPI, Disamping itu, penelitian ini juga bertujuan untuk menguji pengaruh variabel moderasi motivasi karir dan variabel mediasi pada hubungan antara kepuasan kerja dan kinerja. Penelitian ini menyebarkan kuesioner kepada 74 guru dari total 208 guru di YP IPPI di Jakarta dan dilakukan dengan random sampling. Hasil penelitian menunjukkan bahwa kepuasan kerja berpengaruh signifikan terhadap kinerja dengan dimediasi oleh kepuasan karir dan di moderasi oleh motivasi karir, namun temuan yang unik variabel moderasi motivasi karir memberikan dukungan pengaruh yang negatif pada guru-guru di sekolah tersebut

    Bridging the Gap Between Theory and Practice

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    Some concerns in the field of Business Management regarding the gap between theory and practice have been raised by practitioners and academicians. This keynote speech describes some lessons learned from the academic literature regarding this gap (whether the gap really exists, and if it exists, whether it needs to be bridged or closed, and how to bridge or close this gap), and shares the author's personal and professional experiences of living as both an academician and a practitioner. The main findings of this article are: (1) Yes the gap exists, however, it has to be viewed in a wider perspective to really understand the situation; (2) The gap in a specific area is bad and should become our concern, but in other areas it should not; (3) There are some ways to bridge or close the negative gap; (4) There exists hybrid career opportunities to become professionals that work both as an academician and a practitioner; (5) This new breed of hybrid professionals has a huge potential to bridge the bad theory-practice gap

    Pengaruh Kompetensi Individu, Orientasi Kewirausahaan dan Pesaing dalam Mencapai Keunggulan Bersaing Melalui Kualitas Produk Studi pada UKM Furnitur di Kota Semarang [Effect of Individual Competence, Entrepreneurship Orientation, and Competitive Advantage through a Product Quality Study of UKM Furniture of Semarang]

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    Kunci penting untuk memenangkan persaingan terletak pada kemampuan perusahaan untuk menciptakan keunggulan bersaing. Sumber daya manusia merupakan modal strategis dalam menciptakan keunggulan bersaing. Orientasi kewirausahaan yang mengacu pada pengambilan keputusan dalam menghadapi pasar akan membantu perusahaan berkembang dengan efektif untuk meningkatkan daya saing. Model lainnya yaitu pesaing berarti pemahaman dalam mcmahami kekuatan jangka pendek, kelemahan, kemampuan, dan strategi jangka panjang dari pesaing utama. Ketiga model ini menawarkan hubungan kompetensi individu, orientasi kewirausahaan dan orientasi pesaing untuk mendapatkan produk sesuai dengan yang diharapkan. Produk yang dihasilkan menjadi produk yang berkualitas akan menjadi produk yang berdaya saing karena produk berkualitas akan menjadi produk unggulan yang diperebutkan konsumen sehingga kualitas produk akan memengaruhi keunggulan bersaing

    Pengaruh Pola MACD Histogram IHSG Terhadap Pola MACD Histogram Perusahaan Dari Daftar Indeks LQ45 (Periode Februari s.d Juli 2015) Bursa Efek Jakarta [Effect of MACD Histogram IHSG Patterns to Patterns of Companies Listed on the Jakarta Stock Exchange LQ-45 (Period February till July 2015)]

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    The purpose of this study is to determine the effect of MACDIHSG pattern to the MACD Company pattern in the L045 index on the period of February until July 2015 at the Indonesia Stock Exchange. This study also aims to facilitate investors to make investment decisions in the stock market. This study provides benefits to capital market investors, especially for stock investors in the Indonesia Stock Exchange as a mean of enhancing their insights in the development of technical analysis on investing. For the general public as well in order to know that investing in the stock market differs from gambling since there are analyzes that easy and can be applied very simply. In addition, this research aims to enhance the reader's desire to invest in the stock market. The samples were the closing data price of IHSG and shares ofLQ45 in the period of February until July 2015 in the Indonesia Stock Exchange. Based on the hypothesis testing, it can be explained that the MACD Histogram IHSG has a significant effect on 38 issuers listed in LQ45. As for the difference between the MACD Histogram effect against one company with another company that is very small. From the 38 stocks that rank on the top 3 company, the Summarecon Agung Tbk is on the top 1, that amounted to 98.3348%, then Alam Sutera Reality Lestari Tbk amounted to 98.2376%, and Adhi Katya (Persero) Tbk amounted to 98.1320%. The third of these shares have MACD Histogram movement that approaching the MACD Histogram IHSG

    Pengaruh Kualitas Layanan Mobile Banking (M-Banking) Terhadap Kepuasan Nasabah di Indonesia [Effect of Mobile Banking (M-Banking) Service Quality on Customer Satisfaction in Indonesia]

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    The research aim was to assess the influence of the service quality of mobile banking (m-banking) against customer satisfaction at the greatest banks in Indonesia. Elements of the quality of mobile banking services (m-banking) were speed, security, accuracy, and trust. The population of this study was bank customers from eight of the greatest bank in Indonesia -- Bank Mandiri, Bank BRI, Bank BCA, Bank BNI, Bank CIMB Niaga, Bank Danamon, Bank Permata, and Bank Panin -- who used mobile banking which totaled 19.9 million customers with the size of the sample being 400 respondents. The sampling method used nonprobability sampling by incidental sampling. The results by using a structural equation modeling (SEM) found significant influences between service quality of mobile banking (m-banking) partially and simultaneously to customer satisfaction

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