Indonesian Journal of Economics and Business
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ORIENTASI PASAR DAN INOVASI ORGANISASI DALAM MENINGKATKAN PANGSA PASAR SERTA IMPLIKASINYA PADA PROFITABILITAS (Survei pada Usaha Kecil Menengah/UKM Industri Kerajinan di Kalimantan Tengah)
No full textThe purpose of is this research is to analyze result; (1) market orientation and innovation in organizations, market share, and SMEs profitability (2) the relationship of market orientation and organizational innovation, (3) the influence of market orientation and organizational innovation to the market share either simultaneously or partial, (4) the influence of market orientation and organizational innovation through the market share to the profitability on Small and Medium Enterprises (SMEs), partially and simultaneously.This type of research is descriptive and verification. The unit of analysis is the SME handicraft industry with the target population is the SMEs handicraft industry in Central Kalimantan. Sample is 250 from 1650 SMEs Data were analyzed using structural equation model (SEM), given the model is composed of a number of causal relationships between latent variables.The results of this research has relevance in explaining conformity between variables. Its results are: market orientation, organizational innovation, market share and profitability SMEs handicraft industry in Central Kalimantan is on the category not optimal yet. Market orientation and organizational innovation have positive and significant influence, simultaneously and partially to market share, where organizational innovation influence is more dominant. Market orientation, organizational innovation and market share have positive and significant influence to profitability simultaneously and partially, where partially, the influence of market share to profitability is stronger
PENGARUH AUDIT INTERNAL, PENGENDALIAN INTERNAL, DAN GOOD GOVERNMENT GOVERNANCE TERHADAP PENCEGAHAN FRAUD DAN IMPLIKASINYA TERHADAP KINERJA PEMERINTAH DAERAH
No full textLocal governments carry out internal audits to provide control over the activities of internal control in the implementation of governance is good, so that fraud can be prevented so that the performance of local government can be carried out adequately.This study aims to determine 1) the relationship between internal audit, internal control and fraud prevention, 2) the influence of internal audit, internal control and good government good governance on the prevention of fraud both simultaneously and parsial, 3) the influence of internal audit, internal control, good government governance, the prevention of fraud on the government's performance both simultaneously and parsial.Unit this study is all the provincial, regency / city in West Java and Banten with respondents Inspectorate West Java and Banten government and the State Audit Representation of West Java and Banten. Method of analysis using Path Analysis.These results indicate that 1) there is a positive relationship between internal audit, internal control and fraud prevention, 2) internal audit, internal control and good government governance affects both fraud prevention and partially simultaneously, 3) internal audit, internal control, good government governance, fraud prevention affects the performance of both local government and partially simultaneously. The contribution of this study describes the effect that the internal audit in the implementation of a consistent internal control for the government to realize good governance and prevent fraud, to improve local government performance on an ongoing basis. The implications of this study showed improved performance of local government for development in the areas of research interest in creating clean government
PINJAMAN LUAR NEGERI PEMERINTAH DAN PERTUMBUHAN EKONOMI: PENGARUH DINAMIK LANGSUNG DAN TIDAK LANGSUNG DI INDONESIA PERIODE 1970-2008
No full textDoes GFD have significant effect on economic growth? This question can’t be answered solely based on theory and previous empirical study due to the existence of theoretical controversy and empirical ambiguity. The purpose of this research is to build model which has ability to explain the direct and indirect dynamic effect of GFD on economic growth. The quantitative analysis was conducted with four simultaneous structural equations estimated by TSLS. The economic growth model in this research is specified as a dynamic model (partial adjustment) that allow us to make short run and long run multiplier analysis. This research shows that GFD receipt has insignificant direct effect and positive indirect effect on economic growth, while GFD payment has negative direct and indirect effect. The negative effect of the GFD payment is larger than the positive effect of the GFD receipt. It is proved that GFD has long run effect (multiplier)on economic growth, the total long run multiplier reachs 123,06% of the short run multiplier. Practically, the long run multiplier will be end up in four years
ANALISIS PEMBANGUNAN SUMBER DAYA MANUSIA DAN PERTUMBUHAN EKONOMI : STUDI PENGARUH INVESTASI, TENAGA KERJA, RATA-RATA LAMA SEKOLAH, DAN PENGELUARAN PEMERINTAH UNTUK PENDIDIKAN TERHADAP PERTUMBUHAN EKONOMI PROVINSI - PROVINSI DI INDONESIA PERIODE 1
No full textThis research purpose main to knowing and analyzing ; influence of invesment (capital) growth, labor skills growth, labor unskills growth, education attainment and budget education expenditure growth to economic growth. The research uses descriptive and verificative, with using method pool least sequares. The using data is secondary data in the form of pooled-data which is a combination of time series and cross-section data of 26 provinces in Indonesia priod 1994-2008. The result of this study shows that (1) the influence of capital (invesment) growth have on positif effect and signifikan to economic growth, (2) the influences of the labor skills growth have on negative effect and not significan to economic growth, (3) the influences of the labor unskills have on positif effect and significan to economic growth, (4) the influences of the education attainment have on positif effect and significant to economic growth, (5) the influences of the budget education expenditure growth have on positif effect and significan to economic growth the provinces in Indonesia
PENGARUH UKURAN PERUSAHAAN, PENERAPAN ETIKA BISNIS DAN PRAKTIK CORPORATE GOVERNANCE TERHADAP PENERAPAN TANGGUNG JAWABAN SOSIAL PERUSAHAAN SERTA IMPLIKASINYA PADA PRAKTIK MANAJEMEN LABA (Studi Pada Emiten Sektor Manufaktur Non BUMN Di Bursa Efek Indonesia
No full textThe purpose of this research is to analyze and obtain empirical evidence concerning (1) the simultaneous and partial influences of firm’s size, the implementation of business ethics and corporate governance practice on the implementation of corporate social responsibility; (2) the simultaneous and partial influences of firm’s size, the implementation of business ethics, corporate governance practice and the implementation of corporate social responsibility on earnings management practice.The research employed survey method and the population was manufacturing non state-owned enterprises listed in the Indonesian Stock Exchange for the period of 2008-2010. The sampling technique used was purposive sampling. The data consist of primary data and secondary data. The primary data were collected using questionnaires whereas the secondary data were collected from the Indonesian Stock Exchange, firm’s websites and the Center of Indonesian Stock Exchange Market Reference. The data were analyzed using the path analysis with SPSS version 16.The results of the research showed that (1) the firm’s size, the implementation of business ethics and corporate governance practice simultaneously had positive and significant influences on the implementation of corporate social responsibility, while the firm’s size partially had not significant influence on the implementation of corporate social responsibility; 2) the firm’s size, the implementation of business ethics, corporate governance practice and the implementation corporate social responsibility both simultaneously and partially had significant influences on earnings management practice
PENGARUH DESENTRALISASI TERHADAP ADAPTASI, KETERLIBATAN DAN AKSEPTANSI DALAM IMPLEMENTASI SISTEM AKUNTANSI MANAJEMEN INOVATIF DAN DAMPAKNYA TERHADAP KEPUASAN PENGGUNA DAN KINERJA ORGANISASI (Studi Pada Perusahaan Tekstil dan Garmen)
No full textAt this time, the use of traditional management accounting techniques such as traditional product costing is not meeting user needs with a variety of reasons (Askarany, 2007). In particular, it has been claimed that traditional management accounting techniques are unable to satisfy the users of such techniques in terms of providing them with timely and detailed information. In contrast the implementation of innovative management accounting techniques such as ABC, Target Costing, JIT, and others believed to be a strategy to encourage the provision of capabilities to reduce cost and improve product quality, process flexibility, and build relationships "supplier-customer" and ultimately improve performance (Mia dan Lanita, 2008).The purpose of this study is to examine influence of the decentralization, adaptation, user’s involvement on innovation management accounting system implementation and its impact on users satisfaction and organization performance conducted among Textile and Garment manufacturing companies in West Java, DKI Jakarta, and Banten provinces. This research used descriptive survey and explained survey method. The data used of this study are primary data collected through questionneres. The respondent of this study involved production manager Textile and Garment companies who implemented the innovative management accounting.. This study used the Structural Equation Model with Partial Least Squares software package to test the 5 hypothesis.Based on data collected from the company production manager of textile and garment, this study shows that decentralization significantly affect the acceptance of innovative management accounting implementation through the involvement of users when the system is implemented. Acceptance of management accounting systems implementation improved user satisfaction and organizational performance
PERAN KOMITE AUDIT, DEWAN KOMISARIS DAN AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUD SERTA IMPLIKASINYA DALAM PENINGKATAN KINERJA PERUSAHAAN (Survei pada Emiten Manufaktur Di Bursa Efek Indonesia)
No full textThis research was purposed to test and analyze the roles of audit committee, board of commissioner, and internal audit in preventing fraud and its implications in improving firm’s performance. Population in this research was manufacture listed in Indonesia Stock Exchange and samples were taken using simple random sampling. The population was 136 manufacture firms, and using Slovin Formula, samples were 102. The data type in this research was primary data taken from questionnaire distribution to all respondents; they were members of audit committee, board of commissioner, and internal audit. All data were analyzed using path analysis with LISREL 8.70 PROGRAM. The exogenous variables were the roles of audit committee, board of commissioner, and internal audit. The endogenous variables were fraud prevention and firm’s performance improvement. This research showed the positive correlation between the roles of audit committee, commissioner board, and internal audit in preventing fraud and in improving performance of manufacture listed in Indonesia stock exchange. This positive correlation occurred because of the synergy of roles of audit committee, board of commissioner, and internal audit to conduct monitoring roles to the executive tasks. Then, their roles simultaneously had positive roles in preventing fraud. This indicated that the more effective the roles of audit committee, board of commissioner, and internal audit would able to prevent fraud occurring in firms. In other words the roles of audit committee board of commissioner, and internal audit simultaneously or partially affect the fraud prevention, and had implication to the performances of manufacture listed in Indonesia stock exchange
PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, AUDIT FEE DAN PENGALAMAN AUDIT TERHADAP INDEPENDENSI AKUNTAN PUBLIK SERTA DAMPAKNYA TERHADAP KUALITAS AUDIT
No full textThis study aims to examine: (1) The relationship between the size of public accountant firm, audit fees and audit experience, (2) The effect of size of public accountant firm, audit fees and audit experience to the independence of public accountants and their impact on audit quality.This study uses a survey of 104 public accountant firms registered with Bapepam-LK as the unit of analysis, while the unit of observation is a partner or a manager or a senior auditor. This type of data is primary data collected by questionnaire. Testing the hypothesis by using Structural Equation Model (SEM).These results indicate that: (1) There is a relationship between the size of public accountant firm, audit fees, and audit experience, (2) the size of public accountant firm, audit fees and audit experience affect the independence of public accountants either simultaneously or partially , and (3) the size of public accountant firm, audit fees, audit experience, and independence of public accountants effect on audit quality either simultaneously or partially