Indonesian Journal of Economics and Business
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PENGARUH FAKTOR-FAKTOR REFORMASI PERPAJAKAN, SISTEM PENGENDALIAN INTERN, DAN PROFESIONALISME PEGAWAI TERHADAP PENINGKATAN PENERIMAAN PAJAK (Studi pada Kantor Wilayah Direktorat Jenderal Pajak Jawa Barat I)
No full textThe main subject of this research is a decrease of tax revenue in Directorate General of Taxes (DJP), suspected under the influence of employee professionalism. DJP needs reform of, legislation, organization and administration structure, database and information technology systems, and quality, competence and integrity of the employee, and implementation of effective internal control system. According to the statement before, the researcher was interested in conducting a research entitled "The Influence of Tax Reform Factors, Internal Control Systems, and Employee Professionalism on Increasing Tax Revenue". The research was aimed at testing: (1) the influence level of tax reform factors and internal control systems on employee professionalism either partialy and simultaneously, and (2) the influence of tax reform factors, internal control system, and employee professionalism on an increase of tax revenue partialy and simultaneously. The research used a survey method, conducted in Tax Payers District Tax Office (KPP) Directorate General of Taxes West Java I by taking the population of this research entirely (census). Primary data was collected through the questionnaire, completed by employees of KPP. 236 questionnaires have been sent to the population however, only 212 questionnaires could be presented. First of all before using data, the validity and reliability test were conducted to test the hypothesis. Secondary data was also used, it was directly taken from the KPPs which are the target and realisation of tax revenue in 2007, 2008, and 2009. The data analysis of the hypothesis testing used description and path analysis using Lisrel 8.70 software. As conclusion the research indicates: (1) the tax reform factors and internal control system have a positive and significant influence on employee professionalism partialy and simultaneously, and (2) the tax reform factors, internal control system, and employee professionalism have a positive and significant influence on an increasing tax revenue partialy and simultaneously
NILAI WISATAWAN DAN REPUTASI DESTINASI SERTA DAMPAKNYA PADA CUSTOMER SHARE DI BANDUNG RAYA
No full textTourism is one industry that can enhance economic growth. GDP contribution of the tourism industry is likely to decline and result in lower customer share of tourists and the destinatiohas a low positive reputation, which in turn decreased the PAD,. Aim of this study to assess and analyze the value and reputation of the tourist destinations and the impact on customer share. The method used is survey method, using descriptive analysis and verifikatif. Testing the hypothesis in this study used descriptive and multivariate statistical stratistik using Structural EquationModeling (SEM) considering a model consisting of a number of causal relationships among latent variables, samples were taken with a sampling technique using a Stratified Random Sampling as many as 506 tourists. The results showed that changes in share or share customer rating variable is affected by changes in the value and reputation of the tourist destinations. Bandung Raya value of tourist destinations are superior compared to other tourist destinations have an influence that must be considered in creating high customer share in Bandung Raya. Other factors not studied had a greater influence on customer share compared with the studied variables
MODEL REALIZED VOLATILITY UNTUK SELEKSI SAHAM PADA JAKARTA ISLAMIC INDEX DI INDONESIA
No full textCapital market conditions in Indonesia have changed rapidly since the 1998 when economic crisis started, giving rise to many changes both in the form of data available on the Indonesia Stock Exchange and the pattern of daily transactions on the Indonesia Stock Exchange. These changes led to one of them is a pattern of highly speculative transactions that avoid investments based on Islamic Principle. According to those conditions, considered to find and formulate the best model to measure the volatility of stock prices in Islamic stocks selection process. The Research was based on the phenomenon in the stock market experienced a volatile stock price changes while the EMH theory particularly Weak Form Efficiency Hypothesis says that all past price is reflected in current prices which means there is no market anomalies. The result is used to know market efficiency in Indonesia in other to decide whether volatility measurement is needed or not. Beside using theory of EMH, this research also used market micro structure theory. This research set volatility modeling by performing the steps of mathematical and statistical test. The steps taken is to test the normality of the volatility estimation results compare to the original price during the last 10 trading days, then tested also whether there is the effect of lagged positive return and/or lagged negative return as independent variable to volatility tools as dependent variable by doing a regression analysis to determine whether the theory of EMH can be fully implemented in Indonesia and if not then the necessary measures volatility. The result shows that lagged positive return and/or lagged negative return did not affect the volatility of stocks price significantly. Finally, used mathematical calculations on the formation of the desired volatility models by choosing the best estimate of the tools between the ARIMA and ARFIMA, then applied the best tool to test model of realized volatility. The best volatility measurement model based on observable data is realized volatility. Realized volatility model is used to select the stocks for Jakarta Islamic Index
PENGARUH KREATIVITAS DAN INOVASI TERHADAP KEUNGGULAN BERSAING (Survey Pada Industri Kreatif di Kota Bandung)
No full textThe better condition of Indonesia Economy and the real condition post economic crisis, the better is the growth of industrial sector. Creative industry comes from the utilization of individual creativity, skill, and talent to create welfare and job fields through the creation and the implementation of individual creativity and creation. Creative industry can stimulate youth innovation and creativity and has positive social impact. The aim of this study is to gain the picture of creativity, innovation, competitive advantage and company performance in the creative industry in Bandung. It is also to seek and find the empiric proof of the research so that it can get the answers of the influence of creativity and innovation to competitive advantage partially or simultaneously.This research used the method of causal descriptive-survey, which states that there is a reciprocal relationship between the free variables, which are company creativity and innovation, and the bound variables, which are competitive advantage. Population in this company is all 5291 creative industries in Bandung, which cover 15 business sectors, and the sample is 182 creative industry companies in Bandung, which cover 15 business sectors. The technique of sampling used is Proportional Stratified Random Sampling. The tool of analysis is Structural Equation Modeling (SEM)-PLS-PM. There are second orders, with the first one is the dimension and the second one is the indicator through the use of XLSTAT software 2011 version.The result of the research shows that average companies’ creativity has high creativity force, companies’ innovation has been well implemented, competitive advantage has high competitive force, and average company performance in creative industries in Bandung have high performance. However, based on the result of hypothesis test it is found that there are positive and significant influences to company creativity and innovations toward competitive advantage partially and simultaneously
PENGARUH KINERJA KERELASIAN PELANGGAN DAN SISTEM PENYAMPAIAN JASA TERHADAP NILAI PELANGGAN SERTA DAMPAKNYA PADA KEPERCAYAAN PELANGGAN DAN REPUTASI PERUSAHAAN (Survey pada Pelanggan Telepon Seluler di Bandung)
No full textThis survey investigated the influence of performance of customer relationship and service delivery system on customer value and it’s impacts on customer trust and corporate reputation. The most aspect of life will be changed quickly and unpredictible. The modern people in the world need supporting facilities for mobility communication and information access. According to that situation and condition, celluer indstry is the important infrastucture for facilitation the dinamic people need. The high competition in celluler industry give negative impact to operators e.g churn customer. In case, all operators give the product and service through developing the customer relationship for along time with the excellent delivery service system, so that will be produced superior value customer and strong customer trust and than finally, the best corporate reputation.The respondens is consist of celluler customers in Bandung.The result is dianalyzed by frequently distribution analyzed for describing the performance of customer relationship and service delivery system, and than by structural equation modelling for measuring the influence of customer relationship and service delivery system to corporate reputation through customer value anda customer trust.Finally, the customer ralationship influence corporate reputation significanly, but service delivery system did’nt give a better result
PENGARUH IMPLEMENTASI PENGENDALIAN INTERN, BUDAYA ORGANISASI DAN TOTAL QUALITY MANAGEMENT DALAM PENERAPAN GOOD GOVERNANCE DAN IMPLIKASINYA TERHADAP KINERJA ORGANISASI DENGAN KEPERCAYAAN KONSUMEN SEBAGAI VARIABEL INTERVENING (Studi pada Lembaga Amil Zakat
No full textThis study aims to analyze: (1) The effect of implementation of internal controls, implementation of organizational culture and total quality management implementation both partially and simultaneously to the application of good governance, (2) The effect of implementation of internal controls, organizational culture and total quality management both partially and simultaneously to organizational performance and through the implementation of good governance and (3) The effect of application of good governance on the performance of the organization and through consumer confidence.The study uses 50 active-LAZ population targets at Forum Zakat as the active member, while processed data is 41 of target sample of 34. the sampling method used is proportionate stratified sample. The study uses primary and secondary data. An analysis instrument used is structural equation modeling (SEM) with partial least square (PLS). The exogenous variable consists of (1) Internal control implementation; (2) Organization culture implementation; and (3) Organization culture.The results show that in both partially and simultaneously an implementation of internal control, organization culture, and total quality management influences positively and significantly on the good governance. The simultaneous influence of 54.90% and the remains is of 45.10% described and influenced by unobserved factors. Partially, an influence of internal control is of 24.60%, organization culture of 13%, and total quality management is of 17.30%. The research gives evidence in both partially and simultaneously on implementation of internal control, organization culture, and total quality management to the employee performance and the good governance. Simultaneously, the influence is of 41.60% and the remains about 58.60% influenced by unobserved factors including an implementation of good governance and customer thrust. Partially, an influence of internal control implementation and good governance is of 12.90%, culture organization and good governance is of 18.90%, and total quality management and good governance is of 9.80%. Finally, the study shows that an influence of total implementation to the organization performance by customer trust as the intervening variable is 18.20%. Directly, an implementation of good governance is of 13.80% and indirectly or under customer trust is of 4.40%
PERAN MODAL MANUSIA, STRUKTURAL, DAN PELANGGAN DALAM MENINGKATKAN KEUNGGULAN BERSAING SERTA IMPLIKASINYA TERHADAP KINERJA ORGANISASI (Studi Pada Perusahaan Manufaktur Skala Menengah dan Besar di Provinsi Sulawesi Tengah)
No full textHuman capital, structural, and customer are important factor in building competitive advantage and organizational performance. These capital will create wealth or value of the company. It needs therefore to pay attention especially in manufacturing companies in order to survive in the long term. It is not yet known, the description of human capital, structural and customer as well as their role in improving competitive advantage, and their implication on organizational performance, especially in medium and large scale of manufacturing companies in Central Sulawesi Province. The purpose of this study was to examine the condition of human capital, structural, and customer as well as competitive advantage and organizational performance in manufacturing firms in Central Sulawesi. And then, to test the model of these capital role both simultaneous and partially on competitive advantage and organizational performance.The research was conducted using survey method explanatory. The population of companies of medium and large scale manufacturing in Central Sulawesi is represented by one individual owners, CEO, or employees which representative of the business organizatation as respondent. The model effect was analyzed by using the Partial Least Square (PLS).The model result has a high suitability in explaining the relationship between variables. The results indicate that Human Capital, Structural Capital and Customer Capital simultaneous influence of Competitive Advantage and Organizational Performance. Partially, only the Human Capital and Structural Capital is significant both to the Competitive Advantage and Organizational Performance. In this case the Human Capital is more dominant influence on both competitive advantage and Organizational Performance. The results showed that Customer Capital has no significant effect both for Competitive Advantage and for Organizational Performance
KEPEMIMPINAN TRANSFORMASIONAL, PERILAKU WIRAUSAHA PENGURUS DAN PENGARUHNYA TERHADAP PARTISIPASI ANGGOTA SERTA IMPLIKASINYA TERHADAP KINERJA KOPERASI DI PROVINSI GORONTALO
No full textThe aims this study is obtaining empirical evidence and find clarity about the phenomenon of the influence of Transformational Leadership, Entrepreneurial Behaviour of Management on members participation and the impact to the performance of this Cooperative in the Province of Gorontalo. This study refers to a structured framework in the form of hypotheses to determine the effect of transformational leadership, entrepreneurial behavior on the participation of members of the board and its implications for the performance of cooperatives in the province of Gorontalo both simuktan or partial. The method used in this research is verification methods and the research form is a descriptive - reseach. Structural Equation Modeling (SEM) analysis tool is used to test the hypothesis. The results of hypothesis testing indicate that the transformational leadership, entrepreneurial behavior simultaneous and the partial effect on the participation of members. Transformational leadership, entrepreneurial behavior affects directly or indirectly (through participation) on the performance of cooperatives. Member participation influence on the performance of cooperatives in the province of Gorontalo. The implications of these findings for practitioners and researchers are expected to about contribute to the implementation of the three variables mentioned above mainly in increasing the participation of members in order to there are the board of cooperative performance in the province of Gorontalo
Implikasi Kepemimpinan Transformasional dan Manajemen Pengetahuan Terhadap Kinerja Pelayanan e-Government Pemerintah Daerah melalui Manajemen Perubahan
No full textThis research aims to represent empirically the implications of transformational leadership and knowledge management towards the e-government service performance through change management at the local governments which get the e-government assistance program from the Ministry of Communications and Informatics. Research conducted at the local government organization in 7 local governments in 6 provinces. Using survey research methods, type of research is Descriptive Research and Verificative-explanation-Research. Data analysis tool using Structural Equation Modeling (SEM) with second-order approach. This research concluded, The local government organization do not feel the direct role of transformational leadership and knowledge management to increase the e-government performance services.Transformational leadership role as agents of change to the mindset transformation through change management, to support “energy” from the implementation of knowledge management. Adaptive change management role as performace drivers to increase the e-government service performance
PENGARUH IMPLEMENTASI AKUNTANSI LINGKUNGAN TERHADAP KINERJA LINGKUNGAN DAN PENGUNGKAPAN INFORMASI LINGKUNGAN SERTA DAMPAKNYA TERHADAP KINERJA KEUANGAN PERUSAHAAN
No full textThis study examines the influence of environmental accounting implementation on environmental performance and environmental information disclosure and their impact on firm’s financial performance. Respondents are accounting department heads of 30 general mining firms participated in PROPER period 2008-2009. Primary data are collected by using questionnaires while secondary data are collected from internet publication and direct from the firms. Path analysis method is applied to test the hypotheses by using software Lisrel 8.70.The result of this study shows that: (1) environmental accounting implementation has significant and positive influence on environmental performance, (2) environmental accounting implementation and environmental performance have significant and positive influence on environmental information disclosure, both simultaneously and partially, and (3) environmental accounting implementation, environmental performance, and environmental information disclosure have significant and positive influence on financial performance simultaneously, but only environmental accounting implementation and environmental performance have significant and positive influence on financial performance partially