309 research outputs found

    SHAPING OF SECURITY POLICY IN AN INDONESIAN BANK: INTERPRETING INSTITUTIONALIZATION AND STRUCTURATION

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    Studi ini meneliti pembentukan kebijakan keamanan pada sebuah bank di Indonesia dengan menggunakan teori institusional dan struktural sebagai kerangka teoritis. Penelitian mengenai keamanan sistem informasipada umumnya kurang memperhatikan aspek-aspek sosial dalam perancangan dan pelaksanaan kebijakan keamanan. Penelitian ini menggunakan studi kasus dengan sebuah bank pemerintah di Indonesia sebagai unit analisis. Kasus ini dipilih karena terjadinya peristiwa penjebolan sistem keamanan pada saat penelitian ini dilakukan. Studi kasus ini membahas mengenai bagaimana kebijakan keamanan dibentuk dan pelajaran penting apa saja yang dapat ditarik dari sudut pandang teori institusional dan stukturasi. Hasil penelitian ini menunjukkan peranan penting dari sebuah desain sistem yang baik dan bagaimana faktor-faktor sosial dan politik dipertimbangkan ketika merencanakan kebijakan keamanan. Kontribusi yang diberikan oleh hasil penelitian ini,antara lain adalah, menunjukkan bagaimana teori institusional dapat digunakan untuk menjelaskan bagaimana kekuatan institusional mempengaruhi desain dan penggunaan kebijakan keamanan.Kata Kunci: keamanan dan privasi sistem informasi, kebijakan keamanan, teori institusional, teori strukturas

    PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA MELALUI AKTIVITAS RIIL

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    This study examines the impact of audit quality on Real Earnings Management (REM). Real earnings management is defined as management actions that deviate from normal business practices, undertaken withthe primary objective of meeting certain earnings thresholds (Roychowdhury, 2006). One proxy is taken for real earnings management, while abnormal operating cash flows and proxy for audit quality are taken as the size of audit firm. Research samples are selected from the population of manufacturing companies listed in Bursa Efek Indonesia from year 2007 to 2011. Sample criteria is companies which have strong incentive to engage in real earnings management and 126 companies are selected. Multiple Regression Model has been applied for data analysis. It is found that impact of audit quality on real earnings management is positive. This result concludes that audit quality is not a warranty that a company’s financial statement is free from earnings management.Keywords: audit quality, earnings management, real earnings management, abnormal cash flow operation

    DAMPAK IMPLEMENTASI RGEC TERHADAP NILAI PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK INDONESIA

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    This research aims to find and analyze influence risk profile, good corporate governance, earnings, and capital on the banking sector companies in Indonesia public company. Based on the completeness of data, there are only 14 banks to the period observation in 2009-2011 that able to be analyzed. The analysis used is multiple regression. The research results show that risk market and risks reputation impact on value of enterprise, while credit risk, risk liquidity, operational risk, risk law, and risks compliance have not been affecting the value of enterprise. Size of the board of commissioners, independence of the board of commissioners, size of the board of directors, and the number of audit committee have not been affecting the value of enterprise. While, ROE impacts on value of enterprise. In the other hands, ROA, BOPO, and CAR values have not been affecting the value of enterprise.Keywords: corporate value, tobin’s Q, risk profile, good corporate governance, earnings

    ANALISIS STATIONERITAS BETA DI BURSA EFEK JAKARTA

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    This research tries to explore the issue of beta stationarity on Jakarta Stock Exchange. The tests indicate that the stationarity beta is dependent on the estimation interval. Investor will be better off using a longer estimation period. Understanding beta make it easier for investors to predict their future investments. By using 92 samples listed in BEJ, correlation analysis convey that beta tends not to stay in the same risk class from one period to the next.Keywords: Stasionarity, Beta, correlation coefficien

    PENGARUH KETERSEDIAAN PRODUK, EFISIENSI WAKTU, HARGA, DAN KENYAMANAN TERHADAP FREKWENSI PEMBELIAN PRODUK MELALUI INTERNET

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    The purpose of the research is to figure out if such aspects as forms, times, process, and comfort influence the purchase frequency on products sold over the internet, in terms of individual purchace as well as the group one. Regression analysis it is found that the product availability, time efficiency, cost and comfort altogether influence the product purchasing frequency sold over internet. Individualy the product availability gives little influence to the non durable product purchasing frequency sold over internet. The time efficiency gives little influence to the non durable product purchasing frequency sold over internet, the price gives a strong influence to the non durable products purchasing frequency sold over internet), comfort gives strong influence to non durable products purchasing frequency sold over internet but it gives little influence to durable products purchasing frequency sold over internet), the product availability gives little influence to the durable products. the time efficiency gives little influence, The price gives strong influence.Keywords: Product, Price, Frequency, E-commerc

    Meneropong Indonesia 2020: Pemikiran dan Masalah Kebijakan

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    BEDAH BUKUJudul Buku :Meneropong Indonesia 2020: Pemikiran dan Masalah KebijakanPenulis : Soegeng Sarjadi dan Sukardi RinakitPenerbit: PT Meta Adi CitrakreasiWaktu Penerbitan: Januari 2004Tebal: v + 311 halaman: 2 bagian, 11 ba

    PENGARUH PARTISIPASI ANGGARAN, PERSEPSI KEADILAN DISTRIBUTIF, KEADILAN PROSEDURAL, DAN GOAL COMMITMENT TERHADAP KINERJA DINAS

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    This research examined the effects of budget participation on performance of offices on duty in Badung Regency. The offices turned out to be executive elements of local government directly involved in budget preparation and served as a working unit providing public services. Furthermore, the research looked for the effects of the distributive and procedural justice perception, and goal commitment on the performance. Samples taken in the research involved offices in Badung Regency. Unit analysis were the heads of the offices, since they were mostly involved in budget processing in the offices. Data were collected through questionnaires and interviews. Out of 87 questionnaires sent, only 79 could be processed in a regression method. The results showed that budget participation had a significant effect on performance. This research also proved that justice perception, especially procedural justice, showed a positive and significant effect, while distributive justice perception showed an in-significant effect. It indicates that the higher justice perception, the higher performance of offices. On the other hand, the relationship between goal commitment and budget participation was negative and significant. It is not in line with the research of Wentzel (2002), and Locke & Latham (1990), which said that individual’s performance would be better when it had a commitment to reach special goals.Keywords: budget participation, distributive justice, procedural justice, budget performance

    Analytical Hierarchy Process Approach on Regional Product Competitiveness in Magelang, Central Java

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    This study aims to identify and analyze the data and information to determine the local featured products through the aspects of value-added, market expansion and production technology. The location is the town of Magelang in which there are many small and medium industries with a wide range of their products. The analytical tools used include common analytical technique used to determine a featured product. They are scoring, value chain and Analytical Hierarchy Process (AHP). The result of the study shows that the main criteria for weighting the featured products are competitive advantage, stakeholders' acceptance and societal benefits. Through all three criteria, there are three main local featured products becoming the. They are getuk (the result of processed cassava), kerupuk tahu (tofu crackers) and ceriping ketela (cassava crackers). Furthermore, through a comparative analysis of the criteria, it can be concluded that the product getuk can be considered as the Regional Industry Core Competence based featured product from Magelang.Keywords: Analytical Hierarchy Proces, Regional Product, Competitivenes

    SENSITIFITAS KINERJA PASAR MODAL INDONESIA DAN NILAI TUKAR RUPIAH TERHADAP PENYEBARAN KRISIS ASIA

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    This paper tries to examine the impact of Asia crisis on Indonesian stock market and exchange rate. Despite Engle-Granger procedure and Johansen Criterion, error correction model (ECM) of the two variables are employed to simultaneously estimate the short run and the long run dynamics of the variables. Using monthly data covering the January 1995 to December 2006, empirical results showed that there is a cointegration between variables in the crises period but no cointegration before crises period. The result of ECM estimation proves there is a positive effect on the exchange rate when the Indonesian stock price increased and Thailand exchange rate appreciated. It is because the foreign investors enter the domestic stock market. In the crises period, we can prove that the depreciation of domestic currency and Thailand currency have a positive effect on the stock price in the long run. On the other hand, it is evident that there is a stable parameter of analysis.Keywords : Exchange Rate, Stock Price, Interest Rate, Error Correction Mode

    REVITALISASI POTENSI SAUJANA BUDAYA KAWASAN PERDESAAN KREBET YOGYAKARTA BERBASIS PADA AKTIVITAS EKO-EKONOMI

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    This research aims to profile precisely strategy for the cultural landscape revitalization of Krebet region with an eco-economy approach. Data were obtained from 200 person of community which doing acitivity in Krebet with structured questionnaire; and conducted by using both factor and cluster analysis. After that, as a result of Delphi method, the policy was shaped by exploring 15 experts. The priorities of policy are confirmed by analytic hierarchy process (AHP). The results indicate that revitalization indicators of Krebet’s cultural landscape are: (1) eco-museum (conservation of panoramic landscape and traditionally agriculture) and conservation of forestry function (biodiversity management and planting various trees); (2) eco-culture (uses local resources, living culture conservation and handicraft innovation) and cultural heritage conservation (traditional arts and cultural heritage). All utilizing of the attributes based on eco-economy that respects an environmentally sustainable economy. It requires that the principles of ecology establish the framework for the formulation of economic policy and that economists and egologist work together to fashion the new economy. Hence, an eco-economy is perhaps a new paradigm to an immediate needed change. For the reason, the survival of Krebet’s site in the future will fully depend on its sustainable development policy to those attributes. Management of cultural landscape in Krebet should have to focus on natural and cultural – a cultural landscape – resources where human being living.Keywords: Krebet, cultural landscape, eco-economy, revitalizatio

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