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COMPUTER ANXIETY DAN KEAHLIAN END USER COMPUTING DALAM PENGGUNAAN TEKNOLOGI INFORMASI
Get PDFIn the digital era, one of negatif impact is computer anxiety. But, one of the future trend in information technology is the increase end user capabilities to use and interact with the computer. In the other words there will be a decrease in computer anxiety and an increase in capabilities to use the computer. Capabilities to use the computeris as well as a proxy in computer self efficacy. The purpose of the studi is to investigate the effect about of computer anxiety on computer self efficacy end users computing. Questionaire has distributed to 149 management information system as a respondent. Data was analysed by dimple regression and the result supported the hipotesis. Implication of the study is to improve the computer learning to process of computer of the student.Keywords: computer anxiety, computer self efficacy, end user computin
PERSEPSI ETIKA MAHASISWA AKUNTANSI DAN AUDITOR DALAM SITUASI DILEMA ETIS AKUNTANSI
Get PDFThe aim of this study is to investigate about perceive differences among accounting students between auditors ethical dilemma in accounting. Two hundred and twenty eight respondents were participated in this research. Ethical perceived are measured by Multidimensional Ethics Scale with tens ethics’ characteristic from 5 constructs. Ethical dilemma in accounting is measured by two hypothetical cases. Data was analysis with independent t-test. These results showed there are differences among accounting students between auditors. The implications of the study are to increasing content of ethic in accounting curricula.Keywords: ethical dilemma, multidimensional ethic scale, accounting student, auditors
Bedah Buku : Intermediate Accounting
No full textBEDAH BUKUJudul Buku :Intermediate AccountingPenulis: Donald E. Kieso, Jerry J. Weygandt, dan Terry D. WarfieldPenerbit: John Wiley AsiaEdisi: 12 (dua belas)Waktu Penerbitan: 2007Tebal: xxxix + 1.371 halaman: 24 BabINTERMEDIATE ACCOUNTINGPratiwi BudihartaUniversitas Atma Jaya Yogyakart
Management Background, Intellectual Capital and Financial Performance of Indonesian Bank
Get PDFThis research aims to determine the effect of management background which proxy by accounting education background, MBA education background, Chinese ethnicity and intellectual capital (VAIC) on conventional banks’ financial performance (ROA) in Indonesia. The Population consists of all conventional banks listed on Indonesia Stock Exchange period of 2012 to 2015. Using purposive sampling method to screen the data, the final sample for this research is 140 data that consists of 39 banking companies. This research used Eviews7 software to conduct panel data regression analysis. The results showed that accounting education background and Chinese ethnicity are not significantly affect financial performance. Meanwhile MBA education background and VAIC are significantly affecting financial performance (ROA).Keywords: management background, VAIC, ROA, banking
PENGARUH KARAKTERISTIK PERSONALITAS MANAJER TERHADAP HUBUNGAN ANTARA PARTISIPASI DALAM PENYUSUNAN ANGGARAN DENGAN KINERJA MANAJERIAL
Get PDFThis research examined the effects of budget participation on performance of manager in firms. Prior studies in participative budgeting suggest that personality characteristic is potential ly important explanatory variables to motivate manager achieving good performance. Data were col lected from 85 managers of firms in Yogyakarta. Results of this study indicated that interaction between need of independence and participation had significant impact on managerial performance. This research also proved that interaction between need of authority and participation in setting budgeting had significant impact on managerial performance.Keywords: need of independence, need of authority, participative budgeting, managerial performanc
MENJAGA VOLATILITAS NILAI TUKAR: FAKTOR PENDUKUNG PENGEMBANGAN BISNIS DI ASEAN
Get PDFCurrently, economic globalization brings a big impact for business environment in Indonesia. The competition capability is one of requirement to access a broader market. Instead of the manufacture’s competence itself, a conducive macroeconomic condition will support the global competition. If the target of business is a wider market, the stability of currency should be a sustain factor. One of the currency’s risks is exchange rate volatility. The bigger volatility, the bigger risk and unstable condition hence will impede intervention to foreign market. Nowadays ASEAN establish the new integration process after the AFTA trading agreement is not sufficient to construct market and generate a better welfare. AFTA is created for a better and extensive economic integration in 2020 namely ASEAN Economic Community (AEC). Based on more stable economic integration, European Union, it can be concluded that a monetary agreement, moreover the common currency wi l l create more stable economic condition and exchange rate. A heterogeneous economic system, per capita income, economic level, currency and exchange rate among ASEAN countries being a problem for adjustment. This study observes the exchange rate volatility in ASEAN countries. The results of this study showed that the based on the financial integration framework indicator, ASEAN countries require a lot of adjustment that will make a more convergence economic policy to construct financial integration frameworkKeywords : Globalization, AEC, currency volaality, bussines developmen
PEMILIHAN RASIO KEUANGAN TERBAIK UNTUK MEMPREDIKSI PERINGKAT OBLIGASI: STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ
Get PDFThis research aims at (1) finding financial ratios which can be employed to predict earning; (2) finding whether the financial ratio employed to predict bond rating is the best financial ratio to predict bond rating. Purposive sampling is put into use in collecting samples. There are 95 manufacture firms listed in BEJ as samples. The data analyzed in this research are data of audited financial reporting the year 1999-2005 and bond rating on Apri ls the year 2000-2006. Analysis methods employed in this research are (1) backward regression, to find financial ratios which can be applied to predict bond rating, and (2) factor analysis, to find the best financial ratio to predict bond rating. The best financial ratio is reflected in the value of factor loading. There are two main findings in this research, namely (1) financial ratios which can be applied to predict bond rating are SFA (productivity ratio), CFOTL (solvability ratio), and LTLTA and NWTA (the two are leverage ratio) (2) the best financial ratio to predict CACL (liquidity ratio) bond rating with loading factor valued 0.940.Keywords: financial ratio, earning, bond ratin
ANALISIS PROSES SUKSESI PERUSAHAAN KELUARGA STUDI PADA PT PUTERASEAN
Get PDFFamily business is a type of business which is most developed and dominant in the era of globalization. Family business becomes one of the factors that affect the economy of a country (Poza, 2010), as the existenceof family business that should be maintained. Most of the family businesses in Indonesia have not planned their succession well. This study aims to determine what processes are carried out by PT. Puterasean for companysuccession and also to find out the performance of the company after the succession. This study uses qualitative methods. The data used is primary data which is obtained through interviews. The data validity is tested usingtriangulation techniques. The results show that PT. Puterasean processes a succession through phases of activity that are: the choice of successor candidates, development, and learning prospective successor, involvingprospective successor in the company’s activities, evaluation and impact on the company’s successor. This study shows that the succession was going well and the involvement of the prospective successor had positiveimpact on the company as evidenced by the wide range of changes and improvement programs as well as increase the company’s revenue.Keywords: the family business, process succession, succession post, ACE MA
PERANAN SEKTOR PUBLIK LOKAL DALAM PERTUMBUHAN EKONOMI REGIONAL DI WILAYAH SURAKARTA (1987-2000)
Get PDFThis paper’s aim is to explain the role of the local public sectors in regional economic growth in Ex-Residency of Surakarta. The question we ask in this paper is whether local taxes and local expenditures affect regional economic growth in Ex Residency of Surakarta. This question is very important in two respect. First, It would be especially interesting to know whether local government taxes and/or expenditures have had an impact on regional economic growth. An alternative view argues againts any such impact. Second, as local autonomy will soon be granted, local government need to understand the mechanism by which local taxes and expenditures affect the regional economy.The major finding in this paper area as follows. The role of local government in regional economic growth has been very significant. Local taxes and local revenues have a significant negative effect on local regional economic growth, while local government investment have a significant positive effect on regional economic growth. On the other hand, Local government consumption and labor force have no significant effect on regional economic growth. One of the crusial policy implication of this paper is that we must enhance the role of local government, local autonomy having been recently introduced. More specifically, the central government should transfer more revenue sources to its lower level local government through. For example, revenue sharing of national taxes.Keywords: local public sector, regional economic growth, regional economic gap
SUPPLIER RELATIONSHIP MANAGEMENT DALAM PENDEKATAN CONTIGENCY DAN BEST PRACTICE
Get PDFThe supplier relationship is one important type of cooperation between and among firms. Supplier relationship management (SRM) is a part of the overall supply chain management process. Over the past several years, there has been significant shift in the way organization approach supplier relationship management. Recent year have seen an increased interest and involvement in partnership model. Several authors said that partnersip will deliver superior performance. The “best practice” model of supplier management is based on intepretation of the succesfull Japanese automaker Toyota. But empirical evidence suggested that the arm’s length model is still common inpractice. Some theoretical writing has supported a contingency approach. The paper defines conceptof SRM, theoretical foundation and shifting on SRM. This paper also presents debate from bestpractice and contingency approach.Keywords: Supplier Relationship Management, Shifting on SRM, Contigency Approach, BestPractice Approac