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This study examines the effect of motivation, organizational cultureand compensation on employee performance. The results of motivationresearch on employee performance showed no significant, There is asignificant influence between organizational culture on employeeperformance. And there is a significant influence between the provision ofcompensation on employee performance, employee compensation programsdesigned to motivate (high morale) in their work achievement achievements.

Company value described how good or bad the manager of wealth management, itcan be seen from the measurement of financial performance obtained. The purpose of thisreasearch is to analyze the effect of the financial performance of the company's value tothe disclosure of corporate social responsibility as a moderating variable onmanufacturing companies listed in Indonesia Stock Exchange period 2012-2015. Theindependent variables are financial performance (ROA, ROE, CR, DER, TATO), thedependent variable is the enterprise value (Tobin's Q) and variable CSR as moderation.Samples were 30 companies listed on the Stock Exchange. Sampling of thepopulation using purposive sampling technique. Financial reporting data, ICMD andannual reports obtained from IDX. Testing the hypothesis in this research using multipleregression analysis with SPSS applications 21.The results of the research with multiple linear regression showed that theROA, ROE, CR, DER significant positive effect on firm value, while TATO significantnegative effect on firm value.The moderating variables with interaction test shows thatdisclosure corporate social responsibility moderating influence ROA by value company,while corporate social responsibility disclosure doesn’t moderating influence ROE, CR,DER, TATO by value of the firm.

The ranking of sukuk has an important meaning for the company ,financial ratios are used to see where the company rankings are included inboth rankings are investment grade . One of the reasons that made itattractive in the research on the rating agencies sukuk is the development ofIslamic finance is rapidly increasing, so that more sukuk has been done on theratings performance also makes bath Islamic financial institutions issuingsukuk . Sampling purposive sampling method used by the Sharia Boardcriteria (BUS) and Sharia (UUS) listed in the BI and have entered theranking Valuation found 6 companies . This research was conducted in theperiod 2008-2012. The data used is the data that has been published by eachcompany . The process of data analysis multiple regression analysis . Theresults showed that the Liquidity , Productivity and Profitability affect thesukuk ratings

When for the first time the concept of Integrated Information System in the early 1990s introduced, thousands of companies are racing to implement the new paradigm of looking at business strategy tersebut.Hasilnya surprisingly enough, in the sense of quite a lot of companies that ultimately managed to significantly improve their performance significant and transforming itself into a world-class corporation. Seeing this, a number of executives in developed countries are trying to apply this concept to his company with the ultimate goal to improve the quality of the performance of institutions, particularly in meeting the challenges of the globalization era .From the results obtained shown that the paradigm of Integrated Information System that is used is a stone stepping effective in helping to run the company's business.Keywords: integrated information systems, business

Visi misi tahun 2020 untuk menjadi perguruan tinggi kelas dunia membutuhkan upaya nyatadari jajaran manajemen Universitas Stikubank untuk mewujudkanya, oleh karena itu perludiciptakan suatu kerjasama dari semua tingkat manajemen, dan stakeholder yang ada. Modelmanajemen kualitas Malcolm Baldrige Education Criteria for Performance Excellence(MBCfPE) mempunyai konsep dan prosedur yang menetapkan petunjuk dan kriteria yangmembantu perusahaan dalam mengevaluasi aktivitas perbaikan kualitas. Melalui pengukurankinerja dengan model MBCfPE ini, Universitas akan bisa melihat tingkat pencapaian di dalamproses menuju perguruan tinggi kelas dunia. Pengembangan sebuah model pre assessment bagiUniversitas diharapkan dapat membantu memberikan sebuah gambaran awal sejauh manakesiapan Universitas dalam menerapkan manajemen kinerja kelas dunia. Hasil olah datamenunjukkan bahwa manajemen kinerja Universitas secara umum hasilnya cukup baik. Hal ini ditunjukkan dengan nilai score sebesar 668,55 dari skala 1000. Nilai ini menunjukkan bahwa upayayang dilakukan oleh manajemen Universitas untuk memberikan jaminan mutu pada masyarakatsudah cukup baik. Skor tersebut juga menunjukkan bahwa pendekatan tata kelola yang dilakukanUniversitas cukup sistematis, efektif, dan responsive. Hasil-hasil yang mengacu padapersyaratan-persyaratan mahasiswa dan stakeholder lainya, pasar, dan proses operasional,menunjukkan kinerja dan keunggulan yang baik. Untuk perbaikan kinerja Universitas perludibuat solusi khusus untuk implementasi peningkatan kinerja dari tiap-tiap kategori yangdirasakan kurang nilainya. Sementara itu untuk kategori yang nilainya sudah cukup baik masihperlu untuk terus ditingkatkan. Universitas perlu membangun sistem manajemen kinerja yanglebih baik kedepanya agar visi misi dan tujuan-tujuan strategis dimasa yang akan datang bisatercapai secara efektif dan eisien.

Employee performance in a company is needed. This researchconcerning employee performance problem, Samples used by all population are36 respondents with Samleng Census technique data analysis used instrumenttest, multiple regression analysis and hypothesis test.The results of this studyPartial regression coefficient Motivation work (X1) on employee workdiscipline. After analyzed obtained value tcount X1 (3.602)> ttable (2.03), thenHo is rejected and Ha accepted the conclusion of variables Motivation of workhave a positive and significant impact on employee discipline.2. PartialRegression Coefficient of Leadership Style (X2) on Employee Work Discipline.After analyzed, tcount X2 (4,549)> ttable (2.03), hence Ha accepted and Horejected conclusion of Leadership Variable have positive and significantinfluence to employee work discipline.Partial regression coefficient Motivationwork (X1) on employee performance. After analyzed obtained value tcount X1(1.396)> ttable (2.03), then Ho is rejected and Ha accepted the conclusion ofwork motivation variable and has no effect and not significant on employeeperformance.4. Partial Regression Coefficient of Leadership Style (X2) onemployee performance. After analyzed obtained value tcount X2 (3.895)> ttable(2.03), then Ha accepted and Ho rejected conclusion Variable Style Leadershave a positive and significant impact on employee performance.Regressioncoefficient Discipline work (Y1) on Employee Performance. After analyzedobtained tcount Y1 (6,075)> ttable (2.03), hence Ha accepted and Ho rejectedconclusion Variable of work discipline have positive and significant effect toemployee performance.

Environmental damage occurs at this time pushed corporations to change their business strategy into environmental strategy. Hence, performance measurement system is also used toward environmental. The Result of research conducted by Perego and Hartman (2009) has found relationship between environmental strategy and the use of performance measures mediated by performance measurement system (PMS). Based on the limitation of study conducted by Perego and Hartman (2009), this study replicate and meliorate by distributing questionnaires to corporate social responsibility (CSR) division of corporations in Indonesia. Because this division is part of the corporations, they are considered to understand more on the company's policy on social and environmental. Research of this study found that relationship between environmental strategy and the use of performance measurement system mediated manager sensitivity to environment and degree of congruity. Keywords: environmental strategy, uses performance measurement, company policy, sensitivity, congruity.

Debt Policy is policy to decision finance is a policy in determining the company’s funds are sourced from external. Managers must determine the exact proportion of debt with due regard to the risks of the debt. The purpose of this research is to explore how the influence free cash flow, growth of the company, dividend policy and firm size toward the debt policy. Population in this study are all companies listed on the indonesia stock exchange year 2013 obtained 137 company. This research used purposive sampling method. The analysis show that they have one variable is dividend policy has positive influence to debt policy. As for the other three variables independent are free cash flow, growth of the company, and firm size that insignificant influence to debt policy. The conclusions of this study proved that the dividend policy can improve the company’s debt policy. Suggestion for future research to use an independent commissioner and the implementation of good corporate governance to supervise the activities of the company and improve its performance. Keywords: Free cash flow, debt policy, dividend policy, firm size, growth of the company

The purpose of this research is to examine the effect of CEO power onfirm performance and the moderating influence of independent board on therelationship between CEO power and firm performance. Indicator of CEOsPower studied were the CEO ownership in the company (CEO Ownership).The firm performance studied with the calculation of PE Ratio. Then, theindependent board is a proportion of independent board on the board ofcommissioners.The research is conducted by quantitative methods using secondarydata. Secondary data comes from the company's annual report listed on theIndonesian Stock Exchange. This research population is company listed onthe Indonesian Stock Exchange, and then the samples were taken bypurposive sampling with criteria manufacture company that not sufferedlossesduringthe observation process and have the data required in this study,in order to obtaina sample of 267 companies. This study use sregressionanalysis to the test the parameters individually significant (t - test).The result of the hypothesis test indicates that the CEO Powerwith CEO ownership as indicator has no effecton the firm performance withPE ratios are calculated, and the independent board based on the proportionof independent board does not have a moderating effecton the relationshipbetween CEO power and firm performance.

This study aims to investigate the effect of strategic performance measurement system on managerial performance that isdirectly tested through four variables; job relevant information, role ambiguty, role conflict and role overload. This studyused the perspective of goal setting theory and role theory in explaining inter-variable relationship. Data collected in thissurvey was primary data from 329 functional managers of state-owned transportation companies under the auspices ofMinistry of State Owned Enterprise. Samples were taken using stratified random sampling. Of 329 questionnaires, 264were used in this research with respon rate of 80,55%. Data analysis was conducted using structural equation models inLISREL 8,5. The result of statistictic test indicated that strategic performance measurement system was, but notsignificantly, associated with managerial performance. Further findings indicated that strategic performance measurementsystem was significantly associated with job relevant information, but no association was found with role ambiguity.However, strategic performance measurement system was significantly assosiated with role conflict and role overload.Furthermore, the result of research test indicated that job relevant information was not associated with role ambiguty; roleconflict and role overload, but significantly associated with managerial performance. Based on the result, it can beconferred that role ambiguity was positively related and had a significant impact on managerial performance. In the otherhand, role conflict and role overload are positvely but not significantly assosiated with managerial performance.The resultof the role test of mediating variables has shown that job relevant information, role ambiguity, role conflict and roleoverload significantly mediated the effect of strategic performance measurement system toward managerial performance.Keywords : Strategic Performance Measurement System, Job Relevant Information, Role Stress Characteristic andManagerial Performance

Lecturer certification is a process and forms of recognition of a faculty member associated with qualification, competenceand contribution that deserve to be called a professional lecturer. This study aims to empirically examine the effect ofcertification on faculty members in the perspective of performance measurement systems to psychological empowermentand mental model building and subsequent impact on the performance of the lecturer. The research model was built on thebasis of goal setting theory. We collected data using a mail survey on lecturers who have been certified in the province ofSouth Sulawesi, Indonesia. The selection of respondents was based on the consideration that the respondent hasexperienced the whole certification process and have benefited directly and carry out the legal consequences of thecertification. Data analysis was conducted using structural equation modeling. The results showed that the measurementsystem on lecturers certification have both positive and significant relationship to the dimensions of psychologicalempowerment and the mental models. Further more, mental models have positive and significant influence on theperformance of the lecturer. Similarly, the dimensions of psychological empowerment were positively related to managerialperformance, but only the dimension of meaning tha thave a significant effect. The research findings reveal importance ofbehavioral aspects in deciding lecturer certification systems during the certification process and the implementation.Further more, this paper contributes to the literature on lecturer certification, performance measurement systems, andmental models.Keywords: lecturer certification, performance measurement systems, mental model, and psychological empowerment,lecturers’ performance

The purpose of this study is to evaluate the effect of corporate governance mechanism on financial performance in thebanking sector. The independent variables consist of institutional ownership, management ownership, independent boarddirector, board of directors and audit committee. Bank performance is measured by Return On Equity (ROE). Thepopulation in this study is the bank listed in Indonesia Stock Exchange (IDX) in the period 2011-2013. This study datacome from bank annual reports obtained from the Indonesian Stock Exchange website and Indonesian Capital MarketDirectory (ICMD). By purposive sampling method, this research got28 samples in each period, so 84 (28 sample × 3years) annual report will be used in this research. The analysis technique used to test the hypothesis is multiple regressionwith SPSS 16.The results show that the board of directors have a positive effect to the bank performance. Iinstitutionalownership has a negative effect to bank performance. However, management ownership, independent board and auditcommittee have no influence to bank performance.Keywords: Institutional ownership, Management ownership, Independent board directors, Board of directors, Auditcommittee, Return on equity, corporate governance

The purpose of this reseach is to examine influence of Third Party Funds, Operating Expanse to Operating Income, CapitalAdequacy Ratio, Loan to Deposit Ratio, Non Performing Loan throught financial performance of public banking listed atIndonesian Stock Exchange during 2010-2012. Population of this research are Commercial Bank that resgistered inIndonesian Stock Exchange from 2010 till 2012. Data on this research are coming from Indonesian Stock Exchange (ISX).Sample are choosen by purposive sampling method at least 27 company. Data’s test technique by using multiple linearregression analyze. The result showed that the Thirt Party Funds, Capital Adequacy Ratio and Non Performing Loan hasno effect on Return On Asset,Operating Expenses to Operating Income negatively effect the Return On Asset and Loan toDeppoosit Ratio has a positive effect on Return On Asset.Keyword: thirt party funds, operating expense to operating income, capital adequacy ratio, loan to deposit ratio, nonperforming loan and return on asset.

The development of a business unit can be affected by a variety offactors, both internal and external company factors. The purpose of thisresearch is to know the influence of the business network, and productinnovation against the performance of micro, small and medium enterprises.The research type is explanatory research. The population was 162 unitsfrom small and medium metal industries in Boyolali District with 85sample taken using disproportionate stratified random sampling and simplerandom sampling. Data collection using the questionnaire. Data analysisusing linear regression analysis. The results showed that the businessnetwork, and product innovation are jointly undertaking a positive andsignificant effect against performance of micro, small and mediumenterprises. Researchers suggest that UMKM constantly enhance cooperationwith various parties to build wider business network, andimprove productinnovation so that UMKM can continue to thrive in the midst of the currentcompetition.

This study examines the effect of environmental performance measured from PROPER ( Performance Rating Program in Environmental Management ) towards sustainability report disclosure practices and economic performance . Sustainability Report ( SR ) was measured by 79 items of disclosure by the GRI G3 (2006) , while the economic performance using scale industries calculated return of Al - Tuwaijiri , et al . (2004) . Samples in this study were taken by purposive sampling technique that companies listed on the Stock Exchange and publish an annual report in 2011-2012 . The statistical methods used in this study is a simple regression analysis to examine the effect of environmental performance on sustainability report and multiple regression analysis to examine the effect of environmental performance and sustainability report on economic performance . Data analysis and hypotheses tests in this study using SPSS version 16. Results showed that the company's environmental performance have a significant positive effect on Sustainability Report Diclosure. Meanwhile, the results of the second hypothesis shows that environmental performance has a significant impact on economic performance. And the results showed that the third hypothesis Sustainability Report Diclosure have a significant positive effect on economic performance .Keywords : Global Reporting Initiative , Sustainability Reporting , Economic Performance , Environmental Performance

This study aims to examine procedural justice, distributive justice, and interactive justice perceived by manager in the workplace about the treatment received from organization on their outcomes by using theory of planned behavior, organizational justice theory, and expectancy theory. The outcomes shown by managers include trust in supervisor and managerial performance. This study uses survey method in collecting data and sample selection method at state-owned companies in Maluku Province represented by 310 middle and lower managers. The hypotheses are tested by Structural Equation Modeling.    The results show that procedural justice and interactive justice has significant influence on managerial performance, whereas distributive justice has no influence on managerial performance. Empirical evidences show that distributive justice and interactive justice has influence on trust in supervisor, whereas procedural justice has no influence on trust in supervisor. Trust in supervisor also has influence on managerial performance. Keywords: Procedural Justice, Distributive Justice, Interaction Justice, Trust in Supervisor, Managerial Performance.

Sistem pendukung keputusan (SPK) untuk performance appraisal pengajuan pinjaman pada koperasi Amanah Sejahtera adalah suatu sistem informasi berbasis komputer yang dapat digunakan sebagai alat bantu bagi manajer koperasi untuk memutuskan diterima atau tidaknya pengajuan pinjaman yang diajukan oleh anggota. Pada sistem pendukung keputusan ini menggunakan prinsip penilaian yang disebut 5C. Prinsip 5C terdiri dari character, capacity, capital, collateral, dan condition. Prinsip 5C akan menjadi kriteria untuk pertimbangan pemberian kredit. Sedangkan preferensi untuk pembobotan pada kriteria tersebut menggunakan analytical hierarchy process. Namun demikian SPK ini juga dapat mengatur kriteria untuk dapat digunakan kriteria, sub kriteria dan susb-sub kriteria yang berbasis kearifan lokal. Secara keseluruhan proses yang ada pada sistem pendukung keputusan pemberian kredit ini adalah manajer menetapkan kriteria, sub kriteria, sub-sub kriteria beserta skornya. Kemudian manajer menginputkan preferensi kriteria antara 1 s.d 9 untuk menghasilkan bobot kriteria. Data yang sudah diinput oleh manajer digunakan staff koperasi untuk melakukan penilaian sehingga dapat dihasilkan keputusan diterima atau ditolak pinjaman yang diajukan atas pinjaman anggota. Hasil pengujian terhadap sistem pendukung keputusan pemberian kredit menunjukan bahwa alternatif keputusan yang dihasilkan sesuai dengan aturan yang ditetapkan.   Kata kunci : performance appraisal, keputusan, pinjaman

One of the important role of Management Accounting Information System (MAS) is to provide information to the right people, the right way at the right time to improve management capabilities in understanding the circumstances around it, so it was able to identify the relevant activities appropriately. The purpose of this study is to empirically examine the role of MAS as variables that mediate the effect of information technology and interdependence on performance managerial of employees inthe local government enterprises are rural banks and financial institutions sub-Central Java (PD BPR BKK). The samples in this study were obtained according to the purposive sampling technique based on criteria derived from population consisting of employees or the manager at PD BPR BKK contained in Central Java. Data were analyzed using Partial Least Square (PLS) in a of Structural Equation Modeling (SEM). Role of characteristics of MAS as variable which mediate the effect of information technology and interdependence on managerial performance examined using Sobel Test. The results of this study indicate that information technology has an indirect positive effect and significant impact on managerial performance through MAS. Interdependence also has an indirect positive effect and significant impact on managerial performance through MAS. It can be concluded that the MAS has a role as a mediating influence between the variables information technology and interdependence on managerial performance.Keywords: management accounting information system, information technology, interdependence, mediating, managerial performance.

The purpose of this research is to analysis the influence of Camel (CAR,PPAP,DER,BOPO,LDR) toward Performance of Banking Companies  in Indonesia This research use secondary data, with the source of data from Bank Indonesia and Indonesia Capital Market Directory publication. Technical sampling used purposive sampling and total sample is 85 firm with the 86 observation sample. The analysis use regression least square –OLS. The result of Capital Adequacy Ratio/CAR and Loan to Deposit Ratio are significant positive influence to the Return On Asset/ROA, but PPAP have positive and not significant influence to Return On Asset, Debt to Equity Ratio/DER have positive significant to Return On Asset , BOPO have positive and not significant to Return On Asset. Key word:   capital adequacy ratio, ppap, debt to equity ratio, bopo, loan to deposit  ratio, return to asset

This study aims to analyze the efficiency of banks in Indonesia period 2007-2009.The tools of analysis is  Data Envelopment Analysis (DEA). It uses data financial statemens and supplied by Bank Indonesia. The research shows that  in general the performance of banks in Indonesia is inefisiency. Bank that have efficiency is BRI, BTN, BPD Jabar, BPD Jatim, BPD Riau, Bank Niaga dan Bank Muamalat. This fact shows  the banks in Indonesia have not been up to the wasteful use of cost on several input variables  in their economic activities. Key words: Efficiency, bank, Indonesia, DEA