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Refani Refani; Fransiskus Janu Hamu; Timotius Tote Jelahu

Sepakat : Jurnal Pastoral Kateketik 2019 Sekolah Tinggi Pastoral Tahasak Danum Pambelum Keuskupan Palangkaraya

This study aims to detetermine how important social media ethics in the life of the catholic family, as a maens to help outgoing Catholic family maintain the integraty of marriage in  the Parish  of Saint Paul Buntok. Through this study, it is hoped that Catholic families use social media well and wisely in the family life, and make social media as communication and catechetical suggestion in this modern era in order to cultivate the faith of others. The method used in this study is a qualitative method with a phenomenological approach. As for the research steps used are : conversations with informants, informant profiles, datermination of themes, reflection, implications, synthesis, prospects or possibilities that will occur. The results obtained through research conducted by the author found that families in the parish of  Saint Paul Buntok did not all know ethics in using social media. Through this reseach, the author also see that families in the parish of Saint Paul Buntok use social media in building good relations and communication

Eriana Anugrahni; Timotius Tote Jelahu; Fransiskus Janu Hamu

Sepakat : Jurnal Pastoral Kateketik 2019 Sekolah Tinggi Pastoral Tahasak Danum Pambelum Keuskupan Palangkaraya

This study aims to determine the participation of parents in increasing children's motivation to attend Catholicism at SDN 1 Lebo, knowing parents' understanding of participation, forms of parental participation, and inhibiting and supporting factors of parental participation. Through this scientific work, parents are expected to be more able to participate in motivating children, determine the efforts that will be made and find  out implications or benefits from parental participation in increasing children's  motivation to attend  Catholic religion in SDN 1 Lebo. This study uses qualitative research. The data obtained through interviews with informants and documentation. The research location is at SDN 1Lebo, the parish  of  St  Petrus  and  PaulusAmpah.As  for  the  research  steps   include determining the theme, guide the interview with the informants, reflection, implications and synthesis.

Bernardus Bani; Timotius Tote Jelahu; Fransiskus Janu Hamu

Sepakat : Jurnal Pastoral Kateketik 2019 Sekolah Tinggi Pastoral Tahasak Danum Pambelum Keuskupan Palangkaraya

The aim of this research is to know how far the ecology education for the parishoners in the region of St.Ana Maria, Simpang Naneng in St.Petrus  an& Paulus parish, Ampah. Ecological education can help people in maintaining and treating  the environment properly. This is  descriptive qualitative research. Data obtained by observation, interview methods and documentation. The research steps include conversations with informants, informant profiles, determining themes, reflections, implications, synthesis, prospects or possibilities that occur. Information  are pastoral officers, parish priests and some parishioners The results of the study showed that the parishioner’s ecological knowledge was still lacking. It is caused by the level of human resources and also the  limitation of reporting about ecological education  by pastoral officers to the parishioner. In particular, the  church can explain ecological education through catechesis for  people in the region of St. Ana Maria, Simpang Naneng, st.petrus  and Paulus parish, Ampah.

Monica, Monica; Ng, Suwandi

Dinamika Akuntansi Keuangan dan Perbankan 2019 Faculty of Economic and Business Universitas STIKUBANK

This research aims to investigate the impact of ownership structure (foreign ownership, promoter ownership, managerial ownership, and public ownership) on firm value mediated by idiosyncratic risk. The population used is the whole companies listed in Indonesian Stock Exchange (BEI) on the period of 2013-2017. The number of samples is 182 companies each year, which was selected by purposive sampling method. This research uses documentary data, i.e. the annual report and financial statements. Path analysis used to analyze data and hypothesis mediation analysed by using Sobel test. The results show that foreign ownership, managerial ownership, and public ownership have a negative and significant impact on the idiosyncratic risk, while the promoter ownership has a positive and significant impact on the idiosyncratic risk. Idiosyncratic risk and promoter have a negative and significant impact on firm value, foreign ownership  has a positive but  insignificant impact on firm value, while managerial ownership and public ownership have a positive and significant impact on firm value. In addition, idiosyncraticn risk can madiate the impact of ownership structure (foreign ownership, promoter ownership, managerial ownership, and public ownership) on firm value. The implication of this research is that companies and investors can consider the importance of idiosyncratic risk through diversification of ownership structure as a mechanism for achieving firm value. The idiosyncratic risk is expected to assist the investor in making business decisions as they reflect the company’s specific information and fluctuate accordingly and the movement is independent of market movements.  Keywords : ownership structure, foreign ownership, promoter ownership, managerial ownership, public ownership, idiosyncratic risk, and firm value

Muhayat, Imam

An improving of the education quality can be required at an educational supervision level. The word supervision as a form of supervision has a dual role that is academic, and clinical supervisions. The first is internal product and the second is more in the development of human resource competencies that carry out product realization. The word phrase appears the word supervisor, means observer. The role of the supervisor has to finds or identifies the capabilities and inability of the implementing personnel of the activity. The impact of these competencies affects the implementation of the program that has been determined. Therefore, in supervision activities, it is always necessary to report on the activities being carried out on the strengths and weaknesses of the implementation of these activities are immediately known well. The context of supervision in the millennial century with advances in technology and information requires policy makers and policy makers to understand the work space they carry out. The contents of the implementation of the activities to develop on increasingly information. Both, directly and indirectly, have influenced the results of the activities achieved. The context of supervision on the islamic education management which is at the level of norms and values ​​as an asset that cannot be valued only counts the completeness of the program, but also the indicators in the implementation of the program must be able to be controlled according to the predetermined program, so that future implications can be achieved, estimated clearly and thoroughly.

Sugiharti, Sugiharti

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2018 Sekolah Tinggi Ilmu Ekonomi Totalwin

This paper reviews and extends the literature on entrepreneurs' ethical behavior. Building on previous ethical decision making models, we arguethat the nature of both the entrepreneur and the entrepreneurship context warrant additional theorizing within the ethics literature. We proposethat entrepreneurs face unique internal and external drivers of ethical behavior. Likewise, in the course of engaging in entrepreneurial activities,the entrepreneurs' higher accountability and concern for reputation may read to relatively higher ethical conduct, while the increased uncertaintymay countervail these pressures. We discuss the implications of these tensions and future directions for research.

Setiawan, Andi

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2018 Sekolah Tinggi Ilmu Ekonomi Totalwin

This article is a research for researchers in marketing, particularly brand. This article isformulated based on the record and the facts that are found in the field. Facts where industriaculinary competition at this time spawned creativity in finding a name that has a unique culinaryefforts. uniqueness is on one side in an effort to build differentiation to competitors and at thesame time aim to influence customer satisfaction. This article attempts to explore further thefactors that lead to a better culinary value and how the value of culinary and business name to bedeterminants of consumer satisfaction. Formulation variables and indicators refer to previousresearch studies. A model has been developed and three hypotheses have been formulated toaddress the research problem. The sampling technique is quota sampling. Respondents of thisresearch were 100 respondents, of which the respondent is a consumer culinary Semarang. Dataanalysis tool used is Structural Equation Modelling (SEM) in AMOS 16.0 program. The resultsof the data analysis of this study suggests a third model and research hypothesis can be accepted.Managerial Implications give advice to focus on the influence of culinary value to customersatisfaction culinary in Semarang.

Kelvin, Chen; Daromes, Fransiskus E.; Ng, Suwandi

Dinamika Akuntansi Keuangan dan Perbankan 2018 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this research was to investigate the effect of carbon emissions disclosure on financial performance, operational performance and cost of equity, the influence of financial performance, operational performance, and cost of equity on firm value, and to investigate the effect of carbon emissions disclosure on firm value mediated by financial performance, operational performance, and cost of equity. Population used is the whole company public listed in Indonesia Stock Exchange period 2013- 2015. Number of samples are 86 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The result of analysis show that carbon emissions disclosure have positive and significant effect on financial performance, operational performance and cost of equity. While financial performancebhave positive but not significant effect on firm value, operational performance have positive and significant effect onfirm value, and cost of equityhave negative and significant effect on firm value. This research also shows that the operational performance and cost of equity plays a role in mediating carbon emissions disclosure on firm value, while financial performance do not mediate the effect of carbon emissions disclosure on firm value. The implication is the firms should pay more attention to the company's relationship with the surrounding environment so that the company's image can be improved because the firm’s sustainability are not only determined by the level of profitability, but also they have to combine economic performance, the concentration of social justice, and responsibility towards environmental sustainability. Keywords: carbon emissions disclosure, financial performance, operational   performance, cost of equity and firm value

Rahmadhani, Sari

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2017 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study examines financial difficulties can occur if the auditcommittee does not perform its roles and responsibilities effectively. Theperformance of an audit committee can be measured by its characteristics,including the size, independence, activity of the audit committee, and thecompetencies of audit committee members. Based on the discussion of researchresults described above, then there are some implications found and can addinformation for the company, investors and other parties associated with thecompany's activities. The results conclude that the size of the auditcommittee, the independence of the audit committee and the financialknowledge of audit committee members can not prove a significant influenceon financial difficulties. This research proves that the existence of women ingender audit committee is able to avoid the company from financialdifficulties. The frequency of meetings of audit committee members can proveto have a significant negative effect on the financial difficulty. This isbecause the frequency of meetings of members of the audit committee has arole in changing the pattern of management behavior and communicationamong members more structured so that the company's condition will notexperience financial difficulties.

Jatmiko, Robby

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2017 Sekolah Tinggi Ilmu Ekonomi Totalwin

Brand Switching is the time when a customer or a group of customerchange their loyalty from one brand of product to another. Population of thisresearch is SIM Card User in Totalwin Semarang. Sixty eight are chosen assample are fixed as purposive sampling. Data are analyzed using SPSSprogram. Data are collected with questionnaires.From the research we canconclude that validity test and reliability test all questioner are fulfill therequirement. Result and theoretical implication of this research is: thisresearch supports previous researches postulating that promotion, price , andproduct attributes influences to brand switching positively. In managerialterms, this research contributes to decision makers to pay more attention tothe promotion in purpose to improve loyalty customer.

Jatmiko, Robby

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2016 Sekolah Tinggi Ilmu Ekonomi Totalwin

In this research, the research model is proposed to analyze thecompetitive advantage through customer loyalty of BRITAMA BRI Branchof Kendal customers by testing the hypothesized factors influencing: brandreputation, customer satisfaction, and service quality. This study used asample of 105 customers BRITAMA BRI Kendal Branch. The data analysistool used is Structural Equation Modeling (SEM) in AMOS 4.01 program.The result of data analysis shows that the research model has good of fit andall research hypothesis can be proved. The conclusion taken is the brandreputation has a positive effect on customer loyalty, customer satisfaction has apositive effect on customer loyalty, service quality positively affects customerloyalty, service quality positively affects customer satisfaction, customer loyaltyhas a positive effect on competitive advantage and service quality positivelycompetitive advantage. Based on the results of the research can be taken thetheoretical implications that this study provides additional justification forsome antecedents that affect customer loyalty positively, namely brandreputation, customer satisfaction, and service quality. The influence of servicequality on customer satisfaction and the direct influence of service quality oncompetitive advantage. The managerial implications that can be given aresuggestions for BRITAMA BRI Management of Kendal Branch to pay moreattention to the customer satisfaction factor, as this is the most dominantfactor affecting customer loyalty. The limitation of this research is to test onlyone product from BRI only. Future research needs to develop research byadding product quality variables (Selnes, 1993) and testing the overall BRIproduct.

Sugiharti, Sugiharti

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2014 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this study was to analyze the magnitude of the influence ofperceived feasibility, perceived desirability, and propensity to acttoentrepreneurial intention. The data in this study were obtained from studentat STIE Totalwin Semarang. Results and the theoretical implications ofthis research is that this study supports previous research that says that theperceived feasibility, perceived desirability, and propensity to act affect toentrepreneurial intention.

Wardati, Emi

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2014 Sekolah Tinggi Ilmu Ekonomi Totalwin

A significant amount of research has focused on the ethicaldilemmas facing business-to-business salespeople and the conflictsthese salespeople face in making decisions on how best to representand sell their products. A number of studies have identified thecommon implications that result as a consequence of ethical orunethical behavior, but few studies have made an attempt tounderstand the factors that lead to ethical salesperson intentions.The present study empirically examines antecedents of ethicalsalesperson behavior.

Sugiharti, Sugiharti

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2013 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this study was to analyze the magnitude of the influence ofattitude, subjective norm, and perceived behavior controlto entrepreneurialintention. The data in this study were obtained from student at STIETotalwin Semarang. Results and the theoretical implications of thisresearch is that this study supports previous research that says that theattitude, subjective norm, and perceived behavior control affect toentrepreneurial intention.

Atika Jauharia, Hatta H

Dinamika Akuntansi Keuangan dan Perbankan 2013 Faculty of Economic and Business Universitas STIKUBANK

Public accountant has an important role to the business. Their opinion through audit statement has been used by stakeholder of the company to make economic decision. Audit statement expected to improve the quality and credibility of the financial statement released by management. But after Enron scandal that involved auditor of Arthur Andersen, one of the biggest public accountant firm in the world, professionalism of auditor was questioned. Implication of the scandal, America released Sarbanes-Oxley Act in 2002, while Indonesia has released UU No. 5 in 2011 to regulate public accountant profession, that can increase professionalism of public accountant at the same time protects public accountant and public interest. Key words:   public accountant, UU No. 5 tahun 2011, professionalism, Enron scandal, financial statement, and audit statement.

Hendriyanto, Asepta

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2012 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to test the effects of salesperson selling skills and servicequality of sales person to salesperson sales performance. .The study used severalcustomer of Glaxo Smith Klein as sample. Data analyze instrument used by thewriter is SPSS 17.Data analyze result shows that the research model has wellappropriateness and all hypothesis of the study are able to be evidenced.Summary said that salesperson selling skill, and service quality are positivelyeffected to salesperson performance.Based on the result of the study, managerial implication given to thecompany is suggestion or input to management of Glaxo Smith Klein to give moreconcern at the salesperson selling skill, as it is the most dominant factor effectedto salesperson sales performance.

Mulyanto, Kukuh

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2012 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this research was to examine empirically the correlation between loyalty tosalesperson and loyalty to the store. The subjects of this research were 98 customer of Distro,taken from population using purposive sampling technique. Data analyze instrument used by thewriter is SPSS 17.Data analyze result shows that the research model has well appropriateness and all hypothesis ofthe study are able to be evidenced. Summary said that loyalty to salesperson, and loyalty to thestore are positively effected to word of mouth behavior.Based on the result of the study, managerial implication given to the company is suggestion orinput to management to give more concern at the loyalty to the store, as it is the most dominantfactor effected to word of mouth.

Hendriyanto, Asepta

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2012 Sekolah Tinggi Ilmu Ekonomi Totalwin

In a high level of competitive environment, every business must maintain their customer. This study, therefore, intent to search several variables’ effect which is probably able to rise customer satisfaction.The study used several customer of PT WAHANA KREASINDO UTAMA as sample. Data analyze instrument used by the writer is SPSS 17. Data analyze result shows that the research model has well appropriateness and all hypothesis of the study are able to be evidenced. Summary said that personal approach of salesperson, product quality and price are positively effected to customer satisfaction. Based on the result of the study, managerial implication given to the company is suggestion or input to management of PT WAHANA KREASINDO UTAMA to give more concern at the price, as it is the most dominant factor effected to customer satisfaction.

Mulyanto, Kukuh

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2010 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study intent to search several variables’ effect which is probably able to rise loyalty and firm performance. The study used several customer of WAN HAI Ltd in Midle of Java as sample. Data analyze instrument used by the writer is AMOS 4.Data analyze result shows that the research model has well appropriateness andall hypothesis of the study are able to be evidenced. Summary said that satisfaction,reputation, price, are positively effected to loyalty, and loyalty are positively effected tofirms performance.Result of research proves that satisfaction, reputation, and price has positive influence and significant to loyalty. Loyalty has positive influence and signifaicant to firm performance. Managerial implication given to the company is suggestion or input to management to concern the price factors, as it is the most dominant factor effected to loyalty. The research’s limitation is that it is case study so that the result is not able to be generalized