Indonesian Journal of Economics and Business
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PENGARUH PENGETAHUAN MANAJER TERHADAP GAYA PENGGUNAAN INFORMASI AKUNTANSI MANAJEMEN DAN ACTIVITY-BASED MANAGEMENT SERTA IMPLIKASINYA PADA PENERAPAN DIAGNOSIS RELATED GROUP
No full textThe objective of the research are to find out empirical evidence to investigate the significant impact of manager’s management accounting knowledge on managers’ style in using management accounting information. It then investigated the impact of manager’s style on the existence of activity-based management in those hospitals. Further, this research examines the DRG acceptability among those hospitals effect manager’s knowledge.The population of the research are hospital’s management team. Using stratified simple random sampling method, This research surveyed 68 hospitals in Jogjakarta Special Region and Central Java. This research employed Partial Least Square (PLS) to study the impact of manager’s knowledge on manager’s style in using management accounting information and the impact of this style on the readiness of implementing activity-based management. It also used mann-whitney test for assessing whether the distribution of those variables has equal values in private and public hospitalsThis research found significant impact of managers’ knowledge on manager’s style in using management accounting information and significant impact of this style on the availability of activity based management implementation. This research also found a relatively low acceptability of Diagnosis-Related Group system among surveyed hospitals. This research also found that the relation among those variables are not imply to diagosis-related group implementation. Further, this research found no significant differences in the distribution of those variables between private and public hospitals.The conclusions of the research are; (1)manager’s knowledge in management accounting are not adequate to push hospital’s manager team in using management accounting information in interavtive style; (2) if hospital manager’s management accounting knowledge are good, they would use management accounting information in interactive style. Interactive style in using manafement accounting information system means managers would employ management accounting information system as learning tool for continous improvement within organization, problem solving and formulating strategy that aim to organisation’s misssion and vission achievement; (3) if hospital manager’s use interactive style in using management accounting information, organtation’s would employ activity-based management; (4) Dignosis-related group payment system couldn’t be running well, if there is lack of adequate management accounting information system
KOMPETENSI INTI DAN STRATEGI BAURAN PEMASARAN DALAM MENINGKATKAN KEUNGGULAN BERSAING SERTA DAMPAKNYA TERHADAP KINERJA PEMASARAN DAN PROFITABILITAS PADA PERUSAHAAN JASA TELEKOMUNIKASI
No full textThe research aims at examining the influence of core competencies and marketing mix strategy toward competitive advantage and their impact on marketing performance and profitability in the telecommunication service companies.The frame of research focuses on the company's core competencies and marketing mix strategy which comprise of two main factors that assumingly have potentials to increase company’s competitive advantage. The research method used is descriptive research and verification. The survey was conducted on the telecommunication service companies headquartered in Jakarta and Bandung, taking sample of 84 companies as respondents. The method of analysis used is path analysis.The research show that the core competencies and marketing mix strategy have influence both simultaneously and partially as well as both directly and indirectly on profitability through competitive advantage and marketing performance. The research findings shows that the core competencies and marketing mix strategy have significant role to increase the competitive advantage, and furthermore influencing the marketing performance and the profitability of the companie
PENGARUH ATRIBUT PRODUK DAN BAURAN PROMOSI TERHADAP ETIKA JANJI DALAM KONTEKS SERVICE MARKETING TRIANGLE DAN IMPLIKASINYA PADA KEUNGGULAN BERSAING PERGURUAN TINGGI
No full textPromises ethics in service marketing triangle context at the Polytechnic in Kopertis IV Region of West Java and Banten can be met if performance improved product attributes and implementing promotion mix as well, so that promises ethics of Polytechnic can be achieved optimally and given the implications for competitive advantage of Polytechnic. The purpose of this study was to analyze and determine the effect of product attributes and promotion mix to promises ethics in service marketing triangle and its implications on competitive advantage of polytechnics in Kopertis IV Region of West Java and Banten. The research method used is survey method, namely descriptive and explanatory. Number of respondents in the study 330 students of polytechnics in Kopertis IV Region of West Java and Banten, which is determined by sampling technique, which is cluster proportional random sampling. Hypothesis testing is done using a multivariate statistical test of the Partial Least Square (PLS). Data processing is done by smartPLS 2.0 programs and Statistical Programs of Social Science (SPSS) for Windows. The results showed: (1) The product attribute, promotions mix, The promises ethics in service marketing triangle context and the competitive advantage of Polytechnic in Kopertis IV Region of West Java and Banten indicates good condition; (2) The product attribute and promotions mix affect the promises ethics in service marketing triangle context of Polytechnics in Kopertis IV Region of West Java and Banten; (3) The product attribute and promotion mix effect the competitive advantage of Polytechnics in Kopertis IV Region of West Java and Banten ; (4) The promises ethics in service marketing triangle context effect on the competitive advantage of Polytechnic in Kopertis IV Region of West Java and Banten; (5) The product attribute and promotion mix effect through the promises ethics in service marketing triangle context against for competitive advantage of Polytechnic in Kopertis IV Region of West Java and Banten
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN, PENYELESAIAN TEMUAN AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DAN IMPLIKASINYA TERHADAP PENERAPAN PRINSIP-PRINSIP TATA KELOLA PEMERINTAHAN
No full textThe governmental obligation to promote the public interest through the implementation Good Government Governance or in other word a central issue presented by the government assuring that the government through her civil servants to represent and respond the interest of the citizenry. But there are many aspect of the civil servant that make it difficult to attain satisfactory level of Good Government Governance that could be proved by results of BPK RI audit on local government financial statement. This fact finding must be improved continuously.The research was aim to test and to analyze the influence of the government internal control system, the implementation of government accounting standards, the completion of the audit findings on the quality of local financial statements and its implications on Good Government Governance principles. The research was an explanatory research. The respondent of the research was a local government consist of Regional Governments, regencies and cities in West Java and Banten Province. The data was collected using questionnaire and interview technique follow by using descriptive analysis and path analysis. The result of the research show that: (1) government internal control system, the implementation of government accounting standard, and completion of the audit findings have positive influences towards the quality of local government financial statements; (2) government internal control system, the implementation of government accounting standards, completion of the audit findings and the quality of local government financial statements have positive influences on implementation of the Good Government Governance
PENGARUH MOTIVASI BERPRESTASI DAN EFIKASI DIRI TERHADAP KOMITMEN BERWIRAUSAHA SERTA DAMPAKNYA PADA KINERJA USAHA (Suatu Survai pada Wirausahawan Rumput Laut Skala Kecil di Provinsi Sulawesi Selatan)
No full textThe purpose of this study was to obtain empirical evidence and find clarity about the phenomenon of the influence of achievement motivation and self-efficacy toward the entrepreneurial commitment of seaweed entrepreneurs and its impact on business performance of small-scale seaweed enterprise in South Sulawesi Province.The method used is survey research with data collection techniques using questionnaires to determine the small-scale seaweed entrepreneurs’ assessment to the variables studied. The type of research is descriptive-verification.Sample size of 387 respondents drawn through proportional cluster random sampling technique from the targeted population of 11 370 small-scale seaweed entrepreneurs spread over ten districts of South Sulawesi province.To test the hypothesis proposed, structural equation modeling (SEM) is used as a model framework that is composed through the measurement model and structural model of causal relationships among variables. The implication of this study is that the entrepreneurial commitment has contributed a more dominant influence of achievement motivation and self efficacy on the business performance, either directly or indirectly through a entrepreneurial commitment
Kewirausahaan Korporasi dan Orientasi Pasar Dalam Membentuk Manajer yang Berorientasi Pembelajaran Serta Dampaknya Terhadap Kinerja Bisnis
No full textSuperior business performance could be achieved through the supports of learning oriented managers that should be build by corporate entrepreneurship and market orientation. If both of them could be implemented optimally, then learning oriented manager would be developed so that they could play their roles well and in turn would create impacts on business performances. This research is aimed at analyzing and better understanding the roles of corporate entrepreneurship and market orientation in developing market oriented managers on business performances.This research used descriptive and explanatory survey method and to test the hypotheses it used multivariate statistics under Structural Equation Model (SEM). To process data, we used LISREL 8,70 (Linear Structural Relationship).Results suggested that corporate entrepreneurship and market orientation exert positive impacts on the development of learning oriented managers’, with market orientation plays the most important role. This means that if corporate entrepreneurship could be implemented optimally, then high quality learning oriented managers could be developed. Second hypothesis testing result showed that corporate entrepreneurship and market orientation exert positive impacts on business performances, suggesting that high quality corporate entrepreneurship and market orientation lead to superior business performances. Third hypothesis testing showed positive impacts of learning oriented manager on business performance., suggesting that high quality learning oriented manager lead to superior business performance
ANALISIS EFISIENSI DAN SKALA EKONOMIS : STUDI PADA PERBANKAN SYARIAH DI INDONESIA
No full textThis study to analyze cost eficiency at Islamic Banking Industry in Indonesia, by using Stochastic Frontier Approach (SFA), scale economies. The unit analyze of this study is Comercial Islamic Banking/ Bank Umum Syariah (BUS) that has operated at least since 2005. This study is using data panel.The data used is data of quarterly bank unit from financial report of Islamic Banking, The study shows that during 2005 – 2009 period, Islamic Banking Industry has average of eficiency level about 87,15 percent. However, the trend shows that the performance is improving. It is also that economies of scale is more than 1 too, it meaning that Islamic Banking Industry is in economies of scale condition. Individually, Islamic Banking also shows the same condition
PENGARUH KETIDAKPASTIAN LINGKUNGAN, ANGGARAN PRTISIPATIF DAN KOMITMEN ORGANISASIONAL TERHADAP SENJANGAN ANGGARAN DENGAN IDEOLOGI ETIS SEBAGAI VARIABEL PEMODERASI
No full textDysfunctional Behavior, mainly Corruption, pervasively happen in Indonesia. Business people believe in “The Myth of Amoral Business”, in which the meaning of business is profit. The focus of business is getting maximum profit, because profit is perceived as an ultimate goal. Business people always separate business from ethical dimension.In budgeting, dysfunctional behavior manifest in the form of Budgetary Slack. Middle and Low level managers create slack in their budget proposals by underestimating revenues and overestimating expenses intentionally. The objectives of this behavior are anticipating uncertainties and increasing bonuses.Dysfunctional behavior can be weakened by strengthening Ethical Ideology of managers involved in budgeting. Managers with strong Ethical Ideology will behave in the best interest of the company as a whole; on the other hand managers with weak ethical ideology will maximize their own interest in the expense of companies’ interest.The result of this research shows that Ethical Ideology weaken the effect of Environmental Uncertainty on Budgetary Slack, the effect of Participative Budgeting on Budgetary Slack and the effect of Organizational Commitment on Budgetary Slack
PENGARUH KUALITAS KOMITE AUDIT, KUALITAS DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJEMEN TERHADAP PRAKTEK MANAJEMEN LABA DAN KINERJA KEUANGAN SERTA IMPLIKASINYA TERHADAP NILAI PERUSAHAAN (Survey Pada Perusahaan Listing di PT. Bursa
No full textFinancial report is an important factor for inventors to make investment decision in capital market. Publicly financial report which has relevant information will be reacted by market player. Many investors and other users of financial report do not pay attention to the process of publishing financial report, so it pushes the emergence of dysfunctional behaviours like earning management practices. The purpose of this research is to study and to find out empirically of research’s evidence about the influence of audit committee and board of commissioner’s quality, institution and management ownerships toward earnings management practice and financial performance and the implication toward firm value The population of this research is companies listed in Indonesian Stock Exchenge during the period 2007 – 2009 in amount of 105 companies. Based on the criteria, there are only 60 companies chosen as sample. The Method of analysis of this research used path analysis, with the following hypotheses: (1) The Audit committee and the board of commissioner’s quality, institution and management ownership have influence on the earnings management practice. (2) The Audit committee and the board of commissioner’s quality, institution and management ownership, the earnings management practice have influence on corporate financial performance. (3) The earnings management practice and corporate financial performance have influence on firm value The results of this study indicates (1)The audit committee quality negatively influence on earnings management practice, (2) The board of commissioner’s quality negatively influence on earnings management practice (3) The institutional ownership negatively influence on earnings management practice (4) the managerial ownership negatively influence on earnings management practice but not significant, (5) simultaneously of The audit committee quality, The board of commissioner’s quality, institutional ownership and managerial ownership, and have significant influence on earnings management practice, and (6) earnings management practice positively influence on corporate financial performance but not significant, (7) earnings management practice positively influence on firm value, but not significant, (8) corporate financial performance positively influence on firm value
PENGARUH ORIENTASI NASABAH, KERELASIAN, DAN ORIENTASI PESAING TERHADAP STRATEGI KOMPETITIF DAN DAMPAKNYA TERHADAP KINERJA BANK SYARIAH
No full textThe condition of general changes and the dynamics of competition, accompanied with SRBs lack of capital, human resources and technology, creates SRBs a strong and hard pressure of competitive activities but on the other side this condition has open an opportunity to develop better SRBs performance by implementing competitive strategy with proper consideration of customer orientation, competitor orientation and customer relation approach.The objective of research is to analyze the effect customer orientation, competitor orientation and customer relation on the competitive strategy and its impact on the performance of SBRs. The research methodology used in this study is descriptive and explanatory survey. The respondents are 117 SRBs from all Indonesia regions. The sample technique uses almost all samples of SRBs, while data analysis technique used is Partial Least Square (PLS) program of smart PLS 2.0 and SPSS 16.0 version window.The research shows that (1) customer orientation and competitor orientation partially and simultaneously have significantly effect to competitive strategy, but the influence of customer orientation on competitive strategy is dominance (2) customer orientation and competitor orientation simultaneously have significantly effect to customer relation, but the effect of competitor orientation on competitive strategy partially is negative or not significant (3) customer orientation, competitor orientation, as well as customer relation have significantly effect to competitive strategy simultaneously whereas customer orientation has a dominance influence to competitive strategy, but competitor orientation does not have significantly effect to competitive strategy(4) competitive strategy partially has not significantly effect to performance of SRBs