Bina Ekonomi
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PERPINDAHAN PELANGGAN (CUSTOMER SWITCHING) DALAM PEMASARAN JASA: SEBUAH ANALISIS KONSEPTUAL
Get PDFThe main goals of this paper are: (i) to review the literatures on customer switching occurred in business services, (ii) to identify the antecedents of customer switching in service business, and (iii) to provide recommendations for managers to avoid or reduce customer migration. This paper is a conceptual study through a literature review on the various articles in leading marketing journals. This paper presents various opinions of the authors and a discussion about customer switching growing to date. This study shows that companies have to pay attention to keep their customers from their competitors. Several factors determining customer switching such as attitudes about switching, subjective norms, customer dissatisfaction, and perceived quality are analyzed. The study shows that companies will gain profit by retaining their customers.Keywords: Switching, Services Marketing, Loyalty, Profitability, Push-Pull-Mooring (PPM) Mode
ADDRESSING BEHAVIOURAL CHANGE ASPECTIN MITIGATING CLIMATE CHANGE
Get PDFArtikel ini bertujuan untuk menjawab pertanyaan mengapa aspek perubahan perilaku yang merupakan salah satu cara untuk mengatasi perubahan iklim belum mengalami kesuksesan yang besar. Metode yang digunakan dalam penulisan artikel ini adalah tinjauan pustaka dari berbagai sumber, mulai dari artikel jurnal sampai dengan laporan. Dari hasil analisis, dapat diketahui bahwa terdapat beberapa variabel yang dapat menjelaskan kurang efektifnya program-program perubahan perilaku: pesan yang bersifat kontradiksi dari pemerintah, ketidakpastian masa depan, terlewatnya aspek “mengapa” yang merupakan dasar perubahan perilaku, program-program yangkurang tepat sasaran, serta adanya penghalang (hambatan) untuk terlibat dalam isu perubahan iklim. Hal ini menunjukkan bahwa program-program atau kampanye terkait perubahan perilaku perlu disusun secara saksama. Dengan demikian, manfaat-manfaat yang dihasilkan dari perubahan perilaku dalam upaya mengurangi dampak perubahan iklim dapat dirasakan dan dikombinasikan dengan solusi jangka panjang untuk mengatasi masalah tersebut, yaitu solusi di bidang teknologi dan ekonomi
DAMPAK KEBIJAKAN MIGRASI TERHADAP DISTRIBUSI PENDAPATAN DI INDONESIA (Impact of Migration Policy on Income Distribution in Indonesia)
Get PDFThe Remittances of international migrants directly contribute in various ways to the welfare of their own household and indirectly contribute to the economy as foreign exchange earnings for the country. Studies of the impact of migrant’s remittances on the distribution income in the receiving country report apparently conflicting result, some have found that remittance inflows increase the inequality of income and some have found that they decrease it. Therefore this study examines impact of remittance on income distribution in Indonesia. Analysis of Social Accounting Matrix (SAM) is used to determine impact of remittances on income distribution in Indonesia. Furthermore, analysis of income inequality using the Theil index is used to analyze the role of remittance receipts on income inequality. Grouping households in the SAM based on agricultural and non-agricultural sectors was conducted to determine which groups of households are most affected when there is a change receiving remittances from family members working abroad. The result obtained conclude that remittances contribute to increasing household incomes particularly the agricultural labor household. Furthermore, receipt of remittances from migrants decreased the inequality of income in Indonesia
PENGARUH EARNINGS MANAGEMENT DAN LEVEL OF DISCLOSURE TERHADAP COST OF EQUITY CAPITAL PADA PERUSAHAAN PUBLIK SEKTOR INDUSTRI REAL ESTATE DAN PROPERTY DI BURSA EFEK INDONESIA
Get PDFThis study aims to test empirically the effect of earnings management and level of disclosure to the cost of equity capital in public company of industrial real estate and property sector at Indonesia Stock Exchange in 2009-2011. In this study, earnings management will be using proxy of Utami’s model, while level of disclosure is calculated based on the Botosan’s formula (1997) and calculation of cost of equity capital will be using proxy of Ohison’s model. The results of empirical testing of this study are indicating that the earnings management and level of disclosure are significantly effect to the cost of equity capital, both partially and simultaneously. This was indicated by the results oft test EM against CO EC with a value oft-test > t-table that is 5.183 > 2.011 with a sig. value oft is smaller than the value of a that is 0.000 < 0.05, which it is means that earnings management has significantly effect to the cost of equity capital in partially. It is suggested that the level of earnings management in Indonesia as expressed by Leuz et al (2003) have carefully anticipated by investors in Indonesia Stock Exchange. The results of t-test for DC to COEC is obtained the values oft-test > t-table that is 4.555 > 2.011 with a sig. value oft is smaller than the value of a that is 0.000 < 0.05, which it is means that level of disclosure has significantly effect to the cost of equity capital in partially. While the F-test results of EM and DC against COEC is obtained the value of F-test > F-table that is 17.784 > 3.191 with a sig. value of F is smaller than the value of a that is 0.000 < 0.05, which it is means that the earnings management and level of disclosure are significantly have the effect to cost of equity capital simultaneously. From the results of multiple linear regression tests it is produce that Adjusted R Square value is 0.402 or 40.2%. This is means that as many as 40.2% of the dependent variable of cost of equity capital can be explained by the independent variables, namely earnings management and level of disclosure then the remaining 59.8% is explained by factors other than the regression models. This means that the hypothesis was supported
PENGEMBANGAN SISTEM INFORMASI PENGOLAHAN PAJAK PADA BIDANG PAJAK DAERAH HOTEL DAN RESTAURANT DI DINAS PENDAPATAN DAERAH KOTA BANDUNG
Get PDFFrom beginning autonomy region now, every region must have to develop ability get source income region for expenditure APBD and which one with use maximum tax assignment region. For then needed a new system development to encode for processing on computer tax region and to increase service towards public. This research intend for knowing everything about excellent foundation income tax region and how to processing data from obligation tax report, when tax obligation from they tax and doing registration, fill up SPTPD after processing will persistent value tax region must pay for hotel and restaurant. Afterwards SPTPD to encode for processing on computer then result data mold form SKPD. Mold SKPD will give to obligation tax and can do payment with bring SKPD for get SSPD all of them will encode for processing with use language program Borland Delphi version 7.0 and for save database use SQL SERVER 2000. Result this research showed that system working as of precisely comply with a request service public, however a lot of tax obligation feel decrease concept mechanism reporting, process and pay for tax obligation until enthusiastic society community less
STUDI ATAS PENENTUAN RUANG LINGKUP PENGUJIAN SUBSTANTIF BERDASARKAN EVALUASI PENGENDALIAN UMUM DAN APLIKASI (Kasus Siklus Penjualan Voucher Telepon Pada CV S)
Get PDFThe purpose of this study is to determine the scope of substantive test in order to audit sales cycle. With using descriptive analytical method, this research come up to conclusion that the company has implemented a satisfied general control and application control. The company has applied all components that will increase control in sales cycle by using software accurate version 3, such as keeping up IT administration, developing system, segregation of IT function, secure control for safeguarding assets and on line, backup procedure. For application control, the company has applied control like validation test for input such as field check, sign check, size check,completeness check and prenumbered document has used in sales cycle. Especially for sales oreder, the cashier have to sign three copies to reach good control. Substantive test of transaction determined by the result of evaluation of General controls and application controls that resulted in satistfying controls, so then audit nature can use test of control, audit timing is interim, and the evidence extent will be smaller as possibl
PERUMUSAN NILAI TAMBAH SUATU KAWASAN PARIWISATA: SUATU KERANGKA PEMIKIRAN DARI PENDEKATAN PEMASARAN
Get PDFThis paper proposes the interaction of market, internal and competitor factors in positioning determination of tourism destination. What area of concerned of each factor how these factors interrelated in positioning determination is further explained
SOSIALISASI : LATAR BELAKANG, PROSES DAN TAKTIK
No full textThis article will explain about the socialization of the organization. The first explanation is concerning with the motivation of the socialization process. These motivations are occupational stereotypes and ambiguous problem. Occupational stereotypes make different perception about organizational situation toward more applicants while ambiguous problem makes different importance and expectation between new comers with the old member. Thus, the presence of socialization is expected to reduce the occupation stereotypes and ambiguous problem by giving the real preview about in organization and the uniformity about expectation and importance between new comer and the organization. By understanding the stage of the process and the tactics of socialization, it will be expected the organization could conduct the socialization process efficiently and effectively
PERSAINGAN ,TAK BISA DIELAKKAN
Get PDFThese article take the position that-e company should look two ways: at the individual customers it has chosen and the specific competitors it intends to beat. Seen another way, focusing only on customers through CRM will help ensure that they are well taken care of and their value recognized. But paying attention to competitors will help ensure that the company itself, its employees, shareholders and others who depend on the organization are also well looked after
SIX SIGMA : SUATU TEROBOSAN DARI SISTEM MANAJEMEN KUALITAS
Get PDFWithin the last several years, Six Sigma has exploded onto the American scene as a prominent method of improving the effectiveness and efficiency of businesses. Companies like General Electric, Allied Signal, and others have saved literally billions of dollars that have resulted in increased profitability. Six Sigma is a management philosophy that attempts to improve customer satisfaction to near perfection. A six sigma company has little more than three bad customer experiences for every million opportunities. This level of near perfect performance is a significant distance from where most organizations are today. It is estimated that most companies are at the two to three sigma performance level