KARYA DOSEN Fakultas Ekonomi UM
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Pengaruh Perataan Laba Terhadap Reaksi Pasar Dengan Mekanisme GCG Sebagai Variabel Moderating Pada Perusahaan Yang Listing Di BEI
No full textThe purpose of this research is to examine the impact of Income Smoothing to the Market Reaction with the Good Corporate Governance Mechanism as a Moderating variable. The proxy of Good Corporate Governance mechanism are institutional ownership, managerial ownership, independency of board commisioner and the size of board commisioner. Regression Analysis of 35 public companies which listing in Indonesia Stock Exchange on year 2009 through a purposive random sampling technique indicated that income smoothing has negative effect to the Market Reaction. This study also shows that Good Corporate Governance Mechanism is not the moderating variables to the relationship between income smoothing and the market reaction. Keywords: Income Smoothing, Good Corporate Governance Mechanism, Market Reactio
Pengembangan Bahan Ajar Matakuliah Bank dan Lembagan Keuangan Bukan Bank Dengan Peranan Lembaga Keuangan Mikro Terhadap Pemberdayaan Usaha Kecil
No full textDalam praktiknya, masih terdapat banyak permasalahan seputar efektivitas penyaluran kredit/pembiayaan dan pembinaan oleh lembaga keuangan formal terhadap pengembangan usaha kecil baik dari sisi pengusaha kecilnya, lembaga keuangannya, maupun model pembiayaan dan pembinaannya. Kelemahan utarna yang dimiliki usaha kecil cukup beragam mulai dari sisi pemasaran, produksi, rnaupun permodalan. Khusus keSemahan yang berhubungan dengan permodalan, kelemahan yang paling menonjol yang dimiliki sebagian besar usaha kecil adalah pengelolaan dana dan alokasi modal. (Yunus, 2007). Tujuan umum kegiatan penelitian ini adalah menghasilkan Bahan Ajar Matakuliah Bank dan Lembanga Keuangan Bukan Bank dengan Peranan Lembaga KeuanganMikro Pemberdayaan Usaha Kecil Menengah di Sentra Industri Kecil Menengah Kota Malang. Sedangkan tujuan khusus yang ingin dicapai adalah: 1) Menghasilkan informasi tentang Peranan Lembaga Keuangan Mikro terhadap Peitiberdayaah Usaha Kecil di Sentra ndustri Kecil Menengah Kota Malang, 2) Menghasilkan Bahan Ajar Matakuliah Bank dan Lembaga Keuangan Bukan Bank dalam bentuk diktat. Hasil akhir yang diharapkan dari penelitian ini adalah terausuhnya seperangkat bahan ajar Matakuliah Bank dan Lembaga Keuangan Bukan Bank yang telah diuji cobakan dan divalidasi oleh Tim Ahli dari Dosen Fakultas Ekonomi Universitas Negeri Malang. Dengan jalan memperhatikan proses penyusunan bahan ajar dari kajian pustaka sampai dengan kajian implernentasi di lapangan melalui survey di sentra industri kecil , maka tim peneliti perlu memberikan saran sebagai berikut :1) Penelitian ini hanya mengkaji tentang peranan lembaga keuangan mikro pada dua jenis sentra industri, jaitu sentra industri makanan (Kripik Tempe) dan sentra industri kerajinan (Mebel Rotan) sehingga hasil yang diperoleh masih kurang lengkap. Kondisi ini sesui dengan masukkan dari Tim Ahli dari dua jurusan yang di FE UM. Oleh karena itu pada kesempatan lain perlu dikembangkan di beberapa sentra industri yang lain dan dilengkapi kajian yang mendukung implementari teori dari Bank dan LKBB.2) Penerapan Konsep Lesson Study perlu dibudayakan dikalang pengampu Matakuliah Bank dan Lembaga Keuangan Bukan Bank , khususnya pada saat penyajian materi hasil penelitian dalam upaya pengayaan materi kulia
ANALISIS HUBUNGAN INVESTMENT OPPORTUNITY SET (IOS) BERDASARKAN MARKET TO BOOK VALUE EQUITY DENGAN REALISASI PERTUMBUHAN
No full textABSTRAK Setiawan, R.F Romy. 2011. "Analisis Hubungan Investment Opportunity Set (IOS) Berdasarkan Market To Book Value Equity Dengan Realisasi Pertumbuhan" (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2007-2009). Skripsi. Jurusan Akuntansi. Fakultas Ekonomi. Universitas Negeri Malang. Pembimbing (I) Makaryanawati, SE., M.Si, Ak. (II) Yuli Widi Astuti, SE., M.Si, Ak. Kata Kunci: Investment Opportunity Set (IOS), Market To Book Value Equity, Agency Theory, Pecking Order Theory, Realisasi Pertumbuhan, Adanya pilihan investasi yang dapat menghasilkan keuntungan di masa datang merupakan kesempatan bertumbuh bagi perusahaan yang akan menaikkan nilai perusahaan. Pilihan-pilihan investasi di masa yang akan datang ini kemudian dikenal dengan istilah Set Kesempatan Investasi atau Investment Opportunity Set (IOS). IOS diproksikan dengan Market To Book Value Equity dan dikorelasikan dengan pertumbuhan perusahaan yang diukur dengan pertumbuhan aktiva, ekuitas, penjualan dan laba untuk mengetahui apakah kesempatan investasi di masa depan menguntungkan atau tidak. Penelitian ini bertujuan untuk mengetahui hubungan antara IOS dengan pertumbuhan perusahaan. Penelitian ini menggunakan analisis korelasi Spearman and Kendall correlations terhadap perusahaan manufaktur yang listing di BEI periode 2007-2009 dan telah terpilih melalui purposive sampling. Analisis stasistik yang digunakan untuk menguji hipotesis adalah SPSS 16 for Windows. Hasil penelitian ini menunjukkan adanya hubungan positif signifikan antara IOS dengan pertumbuhan perusahaan kecuali pada pertumbuhan laba yang memiliki hubungan positif dengan IOS namun tidak signifikan. Nilai korelasi positif menunjukkan korelasi yang searah dimana kenaikan nilai IOS akan meningkatkan nilai realisasi pertumbuhan perusahaan. Korelasi positif signifikan antara IOS dengan pertumbuhan Aktiva dan pertumbuhan Laba menunjukkan dalam perusahaan tersebut tidak adanya Agency Problem seperti dijelaskan dalam Agency Theory karena manajemen perusahaan telah bekerja dengan baik guna meningkatkan Aktiva dan Laba. Selanjutnya korelasi positif signifikan antara IOS dengan Pertumbuhan ekuitas dan penjualan menunjukkan bahwa perusahaan telah melakukan pendanaan internal seperti yang dijelaskan dalam Pecking Order Theory. Keterbatasan dalam penelitian ini yaitu hanya menggunakan satu proksi IOS yaitu MVE/BVE sehingga diharapkan untuk penelitian selanjutnya, sebaiknya menggunakan alternatif proksi IOS yang lebih banyak sehingga dapat mengobservasi IOS lebih detail. Hendaknya penelitian yang akan datang juga menambah jumlah sampel perusahaan yang berasal dari berbagai sektor dan dilakukan dalam periode tahun yang lebih banyak
Pengaruh Stress Kerja Terhadap Motivasi KerjaDan Dampaknya Pada Kinerja Karyawan Perusahaan Asuransi Jiwa Bumiputera 1912 cabang Tulungagung
No full textResearch has been conducted at BUMIPUTERA 1912 in Tulungagung Branch Office started from the early of May to the end of May of 2009. Subject of research involves the employee of BUMIPUTERA 1912 in Tulungagung Branch Office, covering 101 participants. The sample counts to 80 persons after the use of sampling technique of simple random sampling. Data analysis considers path analysis in form of an application of multiple regression analysis. The objective of path analysis will be to acknowledge the direct and indirect effect. The research attempts to confirm the direct effect of work stress on work motivation, work stress on performance, and work motivation on employee performance. The indirect effect of work stress on employee performance becomes evident through the mediation of work motivation. In this research, the independent variables include work stress (X) and work motivation (Z), with the dependent variable of performance (Y). Results of research indicate that the proposed four alternative hypotheses seem accepted. The result of direct effect produces beta (β) of 0.444 with the significance rate (Sign) of 0.000 for work stress on work motivation, beta (β) of -0.238 with Sign of 0.031 for work stress on performance, and beta (β) of 0.376 with Sign of 0.001 for work motivation on performance. The indirect effect of -0.167 ascertains the result of indirect effect of work stress on performance through the mediation of work motivation. The total determination coefficient reaches for 0.419. Considering these results, BUMIPUTERA 1912 of Tulungagung Branch Office may be suggested to attend any factors affecting motivation such as the award for work, the reliable salary, and others, keeping the employee with greater enthusiasm to work. The lower work stress perceived by the employee means the stronger perception of employee to consider the work not as the compulsion. This should be attended by the Head of Tulungagung Branch Office of BUMIPUTERA 1912 by observing the factors causing high stress. Keywords: job stress, job motivation, job performanc
Deliberate Inflation pada Kebijakan Desentralisasi Fiskal Jawa Timur dan Dampaknya bagi Pertumbuhan Daerah
No full textThe implementation of local government law number 5/1974 provides centralistic governmental mechanism, centralistic power, overlapping policy implementation, that cause high cost economic. Decentralization theory states that the higher degree of centralization will increase local economic growth, and local government will create and increase public sector efficiency as well. This research was conducted to evaluate 5 years of fiscal decentralization in East Java throughout 29 districts and 9 cities in East Java with fixed effect model (FEM) analysis, especially to test the second hypothesis of the World Bank: "Fiscal decentralization will increase macroeconomic instability that has negative impact to growth. " The results show that expenditure decentralization had negative significant impact on macro economic instability and the total local spending ratio to government budget had a negative significant impact on economic instability. It indicates that fiscal decentralization during 2002-2006 from local total expenditure point of view will increase macro economic stability. Macro economic instability has a positive significant impact on economic growth, instability of macroeconomy was presented by inflation of GDP deflator number in this analysis has significantly positive to the economic growth of East Java. Specific finding of the research is the existing of positive relationship of inflation on economic growth of East Java. This condition leads to phenomenon of deliberate inflation that was strengthened by changing subsidy policy among sectors, namely: education, health, and housing. Keywords: decentralization of expenditure, instability of macroeconomic, economic growt
Analisis Pengaruh Budaya Organisasi, Iklim Organisasi Dan Disiplin Kerja Terhadap Kinerja Pegawai Dinas Pertanian Propinsijawa Timur
No full textThe objective of this research is analyzing the effect of significant variables Organization Culture (Xj), Organization Climate (X%) and Discipline (Xs), simultaneously to Officer Performance. This research also analyzes the significant impact of Organization Culture (X\) , Organization Climate (X^) and Discipline (Xs), variables simultaneous & partially to Officer Performance (Y) and find which the most influence variable Officer Performance. Key Words: Organization Culture, Organization Climate, Discipline, Officer Performanc
Pengaruh Persepsi Asosiasi Merek Handphone Nokia terhadap Loyalitas Pelanggan
No full textA good brand of a product will be easily recognized by consumers because of the benefits and suggest that the quality of their catch. Brand associations are perceived by both will make consumers remember and choose to buy the product The purpose of this research is to know the perception of brand associations Mobile Nokia, Nokia Mobile customer loyalty, brand association variables that influence is partially or simultaneously to customer loyalty and brand associations to identify variables which are the dominant influence on customer loyalty. This study is a descriptive research and explanatory research The population in this study were employees of the Office of Finance and Asset Management Revenue District Tulungagung Mobile users. Samples taken by 60 respondents using simple random sampling technique. Analyzed by multiple linear regression analysis. The results of this study indicate that (1) Condition brand association (X) and the state of customer loyalty (Y) in the Department of Finance and Asset Management Revenue District Tulungagung against Nokia in general high perceived by employees, (2) partially and simultaneously the 5 variables brand association (X) consisting of the types of brand associations, associations support the brand, strength of brand associations, uniqueness of brand associations and advertising has positive and significant impact on customer loyalty (Y). Keywords: Brand Association, Customer Loyalt
Analisis Sektor Unggulan Perekonomiao Daerah (Studi pada Komoditi Unggulan di Kecamatan Bumiaji Kotamadya Batu
No full textThis research aims to determine the economic profile of district Bumiaji. Municipal Batu and what commodities are the main of the district Bumiaji, Municipal of Batu. This research is an explorative research that is exploring the economic potential existing in the area for quantitative descriptive analysis. Type of this research is suitable for problem that has not been much attention in the discussion. The object of this research is the regional economic from district of Bumiaji, municipal of Batu, East Java. The results showed the economic profile of district Bumiaji, municipal Batu characterized by agricultural sector. Leading commodities are apples, vegetables and flower plants. Various plants are scattered in various take Sumberejo, Gunungsari andPunten villages. The development potential of the region should pay attention to aspect of sustainability and competitive ness of market The dynamics of regional economic development oriented to product competitive advantage. Keywords: The regional economic, commoditie
Penerapan Pembelajaran Kooperatif Model Numbered Head Together (NHT) Untuk Meningkatkan Hasil Belajar Siswa Pada Mata Pelajaran Prinsip-Prinsip Penyelenggaraan Administrasi Perkantoran
No full textOne of the method study of co-operative able to assist to improve ability of student in course of learning is Numbered Head Together (NHT). More conducive study of active student to be more and hold responsible full of the comprehend lesson items either through teaming and also individually. Result of this research indicate that to be known by the existence of the make-up of which "very good" to applying of study of cooperative model Numbered Head Together (NHT) and result of learning better student (increase) compared to before existence of applying study of cooperative model Numbered Head Together (NUT). Kata kunci: pembelajaran kooperatif, model Numbered Head Together (NHT), hasil belajar siswa
Pengaruh Neraca Anggaran terbadap Neraca Perdagangan Bilateral Indonesia dengan 87 Negara Mitra Dagangnya 2004-2008 : Studi Data Panel
No full textExport-Import activities bilaterally between Indonesia and its partner can influence economic condition of both. Those export-import activities are noted in bilateral balance of trade. It is required a research to observe condition of export and import in bilateral balance of trade among Indonesia and its partner that regarded to balance of fa'( and govemmenl expenditure as balance of budget trand of comparation among Indonesia's balance of tm-govermnenr expenditure and its partner!aX-government expenditure bafance). According to result of regression model, variable Z.balanced budget, significdntly have negative influence to variable Y. Since Indonesia's balance of · : ;; .. (where governmenz expenditure is greater than tax), it will constrain Indonesia's export and decrease of Indonesia's bilateral balance of trade or increase deficit of indonesia bilateral balance of trade