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PENGARUH RASA MANFAAT DAN KEMUDAHAN TERHADAP MINAT BERPERILAKU (BEHAVIORAL INTENTION) PARA MAHASISWA DAN MAHASISWI DALAM PENGGUNAAN INTERNET
Get PDFDavis’ Technology Acceptance Model (TAM), perceived usefulness, and perceived ease of use instruments are widely accepted in information technology research community as tools for evaluating information system application and predicting usage. This study attempts to investigate whether perceived usefulness and perceived ease of use influence behavioral intention in using Internet. Perceived usefulness is the degree to which a person believes that using a particular system would enhance his or her job performance. Perceived ease of use is the degree to which a person believes that using a particular system would be free of effort. Data were collected from 149 students of Department of Informatics Technology, Faculty of Industrial Technology, University of Atma Jaya Yogyakarta. The result is that perceived usefulness has a positive and significant influences on behavioral intention, while the influence of perceived ease of use on behavioral intention is not statistically significant.Keywords: perceived usefulness, perceived ease of use, technology acceptance modelbehavioral intentio
Technical Efficiency of Soybeans Commodity
Get PDFThis research aims to find out the description of soybean farming in Grobogan Regency, the efficiency of technical, price, and economy on soybean systems. Grobogan Regency is a major soybean producer in Central Java and Indonesia. Based on the research result, it reveals that soybean farming in Grobogan has still not been efficient yet in technic, price, and economy. It means that farmers have not been able to optimize the inputs to obtain the maximum output. This inefficiency condition occurs because the farmers are considered to use the production factors excessively. Besides damaging the nature, the use of excessive production factors also leads to increasing production costs but without maximal results. Therefore, it requires a series of attempts to give knowledge to the farmers in order to reach efficient conditions by hoping that potential to maximized profitKeywords: Efficiency, Soybean, Groboga
Simultaneous Effect on Debt and Managerial Ownership: Agency Theory Framework
Get PDFThis study aims to examine the debt policy and managerial ownership as tools to control the agency conflict. Debt policy and managerial ownership used in controlling agency conflicts have several considerations such as the risk of the company, the company's growth and the presence of institutional ownership in a company. The variables used in this study include earnings volatility as a measure of corporate risk, growth companies, managerial ownership, institutional ownership, debt policy, and total assets as a control. Furthermore, an analysis by means of regression models with simultaneous Two Stage Least Square method was used. The results found in this study stated that the risk factors, the growth of the company, as well as the existence of institutional ownership affect debt policy and managerial ownership control of the company within the framework of the agency conflict. This indicates that the use of policies to control the agency conflict must consider these three factors. Keywords: agency conflict, debt policy, managerial ownershi
PAJAK EKSPOR, PERTUMBUHAN EKONOMI, DAN PENDAPATAN: KASUS AGROINDUSTRI DI INDONESIA
Get PDFThis research aims to analyze whether export tax policy and the policy of productivity increment of agro industry based upstream and downstream sectors can increase real GDP growth, agro industry output, andhousehold income. The model used in this research is a comparative static Computable General Equilibrium (CGE) model. The data used are from the 2008 Input-Output Table, the 2008 System Accounting Matrix (SAM)Table, and other relevant suporting sources. The three simulations conducted in this research are: (1) export tax policy on agro industry’s upstream sector (SIM1), (2) export tax and productivity increment policies on agro industry’s upstream sector (SIM2), and (3) export tax and productivity increment policies on agro industry’s upstream and downstream sectors (SIM3). The three simulations will be adjusted to the government’s policies to suport agro industries’ downstream. SIM1 has negative effect on real GDP and only increases agro industry output in certain sectors only. SIM2 and SIM3 have positive effect on real GDP and increases agro industryoutput. All simulations increase non-agricultural household incomes, and decrease agricultural household incomes.Keywords: agroindustry, export tax, real GDP, household incom
PENGARUH GOAL SETTING TERHADAP PERFORMANCE : TINJAUAN TEORITIS
Get PDFThis article is the conceptual view of goal setting theory and effects of goal setting on individual performance. Goal setting is recognized, and is a major theory of work motivation. Difficult goals have consistently been shown to lead to higher levels of performance than easy goals. If there is no commitment, a goal can have no motivational effect. Goals are central to current treatments of work motivation, and goal commitment is a necessary condition for difficult goals to result in higher task performance.Keywords : goals, goal-setting theory, performanc
Akuntansi Sektor Publik Akuntansi Keuangan Daerah
Get PDFPenulis : Prof. Dr. Abdul Halim, MBA, Akt.Tahun/Edisi : 2004/Edisi Revisi.Halaman : 220 + xiv hal.Penerbit : Penerbit Salemba Empat, Jakarta
KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMONITOR MANAJEMEN LABA MELALUI PEMILIHAN AUDITOR BERKUALITAS
Get PDFThe objective of this study is to investigate the impact of institutional investors and auditquality (measured by industry market share) on earnings management (measured by discretionary accruals). Empirical researches provide evidence that firms execute income increasing or decreasing discretionary accruals in financial statement. To test alternative hypothesis, the study uses manufacturing companies listed in the Jakarta Stock Exchange during 2000-2002. There are 88 samples, which are collected from manufacturing companies. Results of this study indicated that institutional investors have significant impact on earnings management. However, this study can not support that auditor quality have interaction effect on the relationship between institutional investors and earnings managementKeywords: institutional investors, earnings management, audit qualit
STUDI MODEL PENERIMAAN TEHNOLOGI (TECHNOLOGY ACCEPTANCE MODEL) NOVICE ACCOUNTANT
Get PDFThis study investigates adoption or application of behavior information technologyacceptance. Davis’ Technology Acceptance Model is employed to explain perceived usefulness, perceived ease of use, and intention to use in information systems. The respondents were 228 accounting students in management information system. Data was collected by questionnaire and then analyzed by using linear regression analysis and independent t-test. The results are in line with most of the hypotheses, only hypothesis on gender differences intention to use information system is not supported by the result of the study. It implies that it is useful for managers, developers, and evaluators of information system to consider Technology Acceptance Model.Keywords: perceived usefulness, perceived ease of use, intention to use, information technolog
PERMASALAHAN INDUSTRI KECIL PASCAGEMPA BUMI: SURVEI PADA BEBERAPA INDUSTRI DI KABUPATEN KLATEN, JAWA TENGAH
Get PDFThe purpose of this research is to recognize and analyze the problems that small industries face due to the earthquake disaster in Klaten Region, Central Java. The problems include damages, entrepreneurs/craftsmen’s anxieties, and entrepreneurs/craftsmen’s’ urgent needs. Data is compiled by field survey and in-depth interview. Small industries that were surveyed were readymade wear industry, earthenware vessels and ceramics industry, furniture industry, woven cloth industry, and roof-tiles industry. Datas are analyzed with descriptive analysis method. The resultof the survey is that damages occurred especially on buildings, production tools/equipments, and market potency. The entrepreneurs/craftsmen’s anxieties are the loss/decrease of customers, the disturbance of production and distribution process, lack of ability to afford the financial obligations, and have to lay off the employees. And third; the urgent needs are building repair, tool/equipment repair, and additional business capital. Finally, this research talks about time of business recovery estimation.Keywords: business problems, small industry, post-earthquake, Klaten Regio
Managers' Roles in Performance-Based Reward Enhancing Employees’ Feelings of Procedural Justice
Get PDFThis study assesses the correlation between managers’ roles in performance based reward and procedural justice at disaster agencies in Malaysia. The outcomes of SmartPLS (PLS-SEM) path model analysis demonstrated that the capability of management to correctly apply communication, involvement and performance assessment in performance-based reward could lead to higher employees' feelings of procedural justice in the organizational sample. Further, this study offers discussion, implications, and conclusion.Keywords: Managers’ roles, performance based reward, procedural justice, SmartPL