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BEDAH BUKU: Activity-Based Cost System: Sistem Informasi Biaya untuk Pengurangan Biaya
No full textJudul Buku :Activity-Based Cost System:Sistem Informasi Biaya untuk Pengurangan BiayaPenulis : Drs. Mulyadi, MSc., AkuntanPenerbit: UPP AMP YKPN YogyakartaWaktu Penerbitan: Mei 2003Tebal: xxvi + 483 halaman: 5 bagian ,13 ba
STUDI EKSPLORATIF MOTIVASI BERWIRAUSAHA SKALA MIKRO SEKTOR JASA MAKANAN DI SURABAYA
Get PDFAbstractThe number of micro and SMEs in Surabaya has been growing significantly during the past few years. The purpose of this study was to explore the underlying factors influencing the entrepreneurial motivation amongst those who operate their micro-scale business in the food service sector in Surabaya. Adopting push and pull motivation construct, the questionnaire containing motivational questions was developed. The data was collected from a survey to 100 participants who have operated their businesses located in various traditional culinary centres in Surabaya. Overall, the result revealed eight new factors influencing entrepreneurial motivation. Respondent dissatisfaction with previous job was the only push factors while the other seven factors, namely: 1) economical drive; 2) self-efficacy; 3) self-esteem; 4) social responsibility; 5) freedom to manage business; 6) passion for the job; and 7) look up at role models; were found as the pull motivational factors.Keywords: entrepreneurial motivation, micro-scale entreprises, push-pull motivation, foodservic
PENGARUH ATRIBUT TOKO ONLINE TERHADAP PERILAKU PEMBELIAN ONLINE KONSUMEN LAZADA INDONESIA
Get PDFAbstractThe number of Internet users in Indonesia is growing, making business conventional turning into a business online. For understand online consumer behavior patterns, companies need to know the factors that influence buying behavior online. The number of respondents in this study were 387 respondents who shopped online in the website Lazada Indonesia.co.id. Data were analyzed using SEM-PLS (Partial Least Square) and using software SmartPLS3. The results showed that the Site Commitment is the most significant variables that influence the purchasing behavior of online consumers Lazada Indonesia.Keywords: Online Stores Attributes, Online Purchase Behavio
EFEK HALO DAN KEPUTUSAN AUDIT: STUDI EKSPERIMENTAL PENGUJIAN BENTUK DAN CARA PENYAJIAN INFORMASI
Get PDFAbstractAuditors have limited cognitive in managing information. The form of information presented visually and non-visually can trigger halo effect. This study aims to investigate the accuracy of an audit judgment when the information is served visually and non-visually and the information presentation affects halo effect. This experimental design 2 x 2 between subjects in which 64-bachelor degree students of Accounting Department that assigned as an internal auditor. The result shows that the group who gets the treatment of information presentation in visual forms and order of information positive-negative triggers the positive halo effect and impact to an audit judgment with low accuracy.Keywords: Halo Effect, Information Presentation, Audit Judgemen
PENGARUH LIBERALISASI TERHADAP PERDAGANGAN BILATERAL JEPANG DENGAN CINA DAN ASEAN-5
Get PDFThis study provides the possible effects of trade liberalization commitments (WTO and APEC) on the bilateral trade between Japan and the ASEAN-5 countries (Indonesia, Thailand, Phillipines, Malaysia and Singapore) and China. The degree of the export rivalry or competition between these countries in the Japanese market is examined in two stages. First, using the GTAP (Global Trade Analysis Project Model) to simulate the liberalization impact on the export of these countries in the Japanese market, as well as the Japanese export to these countries. Second, by using the conventional shift-share methodology in order to sense the degree of competition. Findings from this empirical work show that in general China will benefit more than ASEAN-5 countries from the WTO and APEC trade liberalization, especially in its export of textile and resource based manufactures to the Japanese market. Contrarily, ASEAN-5 countries will somewhat suffer some disadvantage on its export to Japan. However, Indonesia and the Phillipines can still rely on its export of resource based manufactures, while Malaysia would still maintain its advantage on its high technology and capital intensive products, Singapore on its service sector, and Thailand on is agricultural manufactures. Japan would benefit most on its bilateral trade with China. Simulations show that there will be an increase of intra-trading, especially in the textile market with China, and agricultural manufactures market with Thailand.Keywords : Trade liberalization, export competitiveness, GTAP, specializatio
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG
Get PDFAbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statemen
PERTUMBUHAN EKONOMI, KETIMPANGAN PEDAPATAN DAN DESENTRALISASI DI INDONESIA
Get PDFAbstrakPenelitian ini bertujuan untuk mengkaji pengaruh desentralisasi dalam mendistribusikan pendapatan nasional untuk mengurangi ketimpangan pendapatan di Indonesia. Data yang digunakan adalah data sekunder, yaitu PDB sebagai representasi pendapatan nasional dan data indeks gini sebagai representasi tingkat ketimpangan pendapatan dengan rentang waktu 1978-2015. Metode analisis menggunakan regresi linear dengan pendekatan OLS dimana Indeks gini digunakan sebagai variabel dependen, dan PDB sebagai variabel independen. Selain itu, terdapat variabel independen lainnya, yaitu variabel dummy desentralisasi yang berguna untuk mengetahui pengaruh desentralisasi terhadap ketimpangan pendapatan. Hasil analisis menunjukkan bahwa dari aspek ekonomi, desentralisasi belum mampu mendistribusikan pertumbuhan ekonomi untuk memperkecil ketimpangan pendapatan masyarakat.Kata Kunci: Pertumbuhan Ekonomi, Ketimpangan Pendapatan, DesentralisasiAbstractThis research aims to analyze the effect of decentralization on national income distribution and the reduce of income Inequality in Indonesia. This research used secondary data with gross domestic product (GDP) representing national income and gini index data representing income inequality from 1978 to 2015. An OLS Linear Regression approach was employed where the gini index was the dependent variable, and the independent variables were GDP and the Dummy for decentralization implementation. The result revealed that decentralization had not been able to distribute economic growth to minimize income Inequality.Keywords: Economic Growth, Income Inequality, Decentralizatio
OPTIMALISASI KINERJA KARYAWAN SARUNG TENUN DENGAN PENINGKATAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA
Get PDFAbstrakPenelitian ini bertujuan untuk menganalisis kinerja karyawan pada industri sarung tenun di Pekalongan. Populasi dalam penelitian ini adalah 10 industri sarung tenun di kota Pekalongan dengan total responden sebanyak 105 karyawan dengan teknik purposive sampling. Analisis SEM digunakan untuk menganalisis pengaruh pelatihan kerja dan motivasi kerja sebagai variabel eksogen, kompetensi sebagai variabel intervening, dan kinerja sebagai variabel endogen. Hasil penelitian menunjukkan bahwa pelatihan kerja berpengaruh positif terhadap kompetensi, kompetensi berpengaruh positif terjadap kinerja, kompetensi memediasi hubungan antara pelatihan kerja dan kinerja, dan motivasi kerja berpengaruh positif terhadap kinerja.Kata kunci : Pelatihan Kerja, Kompetensi, Motivasi Kerja, KinerjaAbstractThis research aims to analyze the employee’s performance of woven sarong industries in Pekalongan. The population is 10 woven sarong industries in Pekalongan with a total respondents size of 105 weaving employees obtained using Purposive Sampling technique. SEM analysis was used to examine the effect of job training andwork motivation as the exogenous variable, competence as the intervening variable, and job performance as the endogenous variable. The results show that job trainning has a positive effect on the competence, competence has a positive effect on the job performance, the competence mediates the relationship between job training and job performance, and work motivation has a positive effect on the job performance.Keywords: Job Training, Competence, Work Motivation, Job Performanc
DAMPAK INTERAKSI TINDAKAN SUPERVISI DAN PENGALAMAN KERJA TERHADAP KEPUASAN KERJA AUDITOR: STUDI EMPIRIS DI KAP YOGYAKARTA, SEMARANG DAN SOLO
Get PDFThe purpose of the study is to investigate the effect of interaction between supervisory action and workexperience in auditing on the auditors job satisfaction. There are 76 junior and senior auditors working inpublic accountant firms in Yogyakarta, Solo, and Semarang participate in this study. Data are collected by mail questionnaire and was analyzed by multiple regressions, and the result supports the hypothesis. It implies that managers in public accountant firms should consider the combination of supervisory act and experience in auditing in order to increase job satisfaction for senior and junior auditors.Keywords: supervisory action, work experience, job satisfaction, audito
PENGARUH KEPEMIMPINAN TRANSAKSIONAL-TRANSFORMASIONAL PADA MODAL SOSIAL ANGGOTA ORGANISASI (Kasus untuk Karyawan Setingkat Staf pada Sebuah Perusahaan Otomotif di Jawa Tengah)
Get PDFRecently, social capital becomes a popular term in business world. Researchers believe that social capital has significant influence on employee performance. However, there has not been found any research examining how social capital can be built. This article tries to fill the gap by examining the effect of leader behavior to employees’ social capital. The results find strong support for the effect of transactional and transformational leadership to relational dimension ofsocial capital, and also strong support for the effect of transformational leadership to cognitive dimension of social capital. The results do not find any support for the effect of transactional and transformational leadership to structural dimension of social capital and the effect of transactional leadership to cognitive dimension of social capital.Keywords: transactional leadership, transformational leadership, social capita