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Analytics

Mulyanto, Kukuh

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

his paper aims to identify the factorthat influence the perception ofbusiness opportunities, and the latter’s influence onentrepreneurial intention.The research method was sensus with quantitative analysis approach. Themodel is tested on Totalwin College of Business students.Data was collectedwith questionnaires. By applying a structural equationmodel, we observedthat the perception of self abilities (self-efficacy) positively andsignificantlyaffects both the perception of opportunities and entrepreneurial intention,andthat the perception of opportunities affects entrepreneurial intention.

Praswati, Aflit Nuryulia; Prijanto, Tulus; Aji, Bayu Dian

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

Vegetables are an important commodity, whose prices contribute to the inflation rate in some regions of Indonesia. Inflation and deflation are inseparable from the type of food and vegetable groups because the majority of the population have jobs as vegetable farmers. Selo Boyolali is a vegetable-producing region, but currently can not meet the needs of its own region. Supply of vegetables began to decrease due to pest and vegetable turnover into tobacco. If the delivery of vegetables is hampered there will be a scarcity of vegetables that lead to price increases. The length of the distribution channel has a negative impact, namely the price of commodities set by the middlemen or traders who distribute vegetables from the producers. So sometimes local farmers do not have bargaining power on vegetable pricing. This study aims to analyze the pattern of price formation and vegetable distribution in Boyolali. The analytical framework used in this research is supply chain management framework. The method used in this research is quantitative and qualitative indepth interview.

Anita Trisiana, Wartoyo &

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2018 Prodi PPKn Universitas Slamet Riyadi

Tujuan penelitian ini adalah menganalisis integrasi Pendidikan Karakter dalampembelajaran Pendidikan Kewarganegaraan untuk meningkatkan Kedisiplinan mahasiswaUniversitas Slamet Riyadi Surakarta. Penelitian ini menggunakan metode Kualitatif,dengan teknik pengumpulan data melalui cara Observasi, Wawancara, Dokumentasi.Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan bahwa EfektifitasPengintegrasian Kurikulum Pendidikan Karakter dalam Kedisiplinan mahasiswa secaraefektif di terapkan dalam kegiatan belajar mengajar dengan mengabungkan nilai-nilaikedisiplinan di kampus, masyarakat, berbangsa dan bernegara dalam upaya menjadikanmahasiswa yang berkarakter kuat dan menjadi pribadi-pribadi yang berkarakter sebagaipenerus bangsa saat ini. Pola penanaman kedisiplinan, diwujudkan dalam pembiasaanmulai dari kegiatan pembelajaran sampai dengan kegiatan evaluasi pembelajaran.Kata Kunci : Pendidikan Karakter, Pendidikan Kewarganegaraan, Kedisiplinan

Sugiaryo, Sigit Sugeng Riyadi &

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2018 Prodi PPKn Universitas Slamet Riyadi

Tujuan penelitian ini adalah 1). Untuk mengetahui pengembangan model literasiuntuk peningkatan Civic Virtue pada siswa SMAN 6 Surakarta tahun ajaran 2017/2018.2). Untuk mengetahui pemanfaatan media sosial pada siswa SMAN 6 Surakarta tahunajaran 2017/2018. 3). Untuk mengetahui pengembangan model literasi melaluipemanfaatan media sosial untuk meningkatkan civic virtuepada siswa SMAN 6Surakarta tahun ajaran 2017/2018. SMA N 6 Surakarta terletak di jalan Mr. SartonoNo.30 Surakarta, Kelurahan Nusukan, Kecamatan Banjarsari, Kota Surakarta dengankode pos 57135.Metode penelitian yang digunakan adalah penelitian deskriptif kualitatif yaituWakil Kepala Sekolah bagian Kurikulum, Guru PPKn dan siswa SMAN 6Surakartasebagaisubjek. Sedangkan data yang di kumpulkan dalam penelitiam iniadalah data primer dan data sekunder tentang pengembangan model literasi melaluipemanfaatan media sosial guna meningkatkan civic virtue siswa di SMAN 6 Surakarta.Teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Untukteknik analisis data dengan menetapkan informasi kunci yang merupakan informan yangdipercaya dapat membuka informasi kepada peneliti dalam berwawancara. Setelah itu,perhatian peneliti pada objek penelitian dan memulai membuat instrumen wawancaradeskripsi, jadi proses penelitian ini berangkat dari luas kemudian memfokuskan, dankemudian meluas lagi sehingga kemudian dapat di ambil kesimpulan dari narasumberyang disajikan dengan bentuk narasi. Sebelum melakukan wawancara, penelitimelakukan observasi pada kelas 11 MIPA SMAN 6 Surakarta.Hasil penelitian menunjukan bahwa 1) Pengembangan model literasi terintegrasimelalui rencana pelaksanaan pembelajaran yang di sisipkan dalam setiap pembelajaran.2) pemanfaatan media sosial sebagai media pembelajaran PPKn memberi dampakpositif dan dampak negatif. 3) dengan pembiasaan berliterasi dalam pembelajaran yangmemanfaatan media sosial dapat meningkatkan civic virtue siswa sehingga menjadikansiswa berperilaku baik di sekolah maupun di masyarakat.Kata Kunci : Pengembangan Model Literasi, Media Sosial, CivicVirtue.

Sugiaryo, Wahyu Rama Dhiana &

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2018 Prodi PPKn Universitas Slamet Riyadi

Penelitian ini bertujuan untuk mengetahui ada tidaknya hubungan kedisiplinansiswa dan pembelajaran pendidikan karakter dengan perilaku menyimpang pada siswakelas XI MAN 1 Surakarta . Populasi dalam penelitian ini adalah seluruh siswa kelas XIMAN 1 Surakarta. Sampel dalam penelitian ini adalah sebanyak 30 siswa dengan teknikpengambilan sampel menggunakan Random Sampling yaitu sampel random sampling ataucara pengambilan sampel secara undian dimana semua individu dalam populasi baik secarasendiri-sendiri atau bersama-sama diberi kesempatan yang sama untuk dipilih sebagaianggota sampel. Teknik pengumpulan data dalam penelitian ini menggunakan metodeangket. Metode angket digunakan untuk mengumpulkan data mengenai hubungankedisiplinan siswa dan pembelajaran pendidikan karakter dengan perilaku menyimpangsiswa. Uji coba instrument menggunakan uji validitas dan uji reliabilitas dengan rumusProduct moment dinyatakan valid untuk angket tentang kedisiplinan siswa (X1),pembelajaran pendidikan karakter (X2) dan perilaku menyimpang (Y). Teknik analisis datamenggunakan korelasi product moment.Hasil penelitian menunjukkan bahwa: ada Hubungan kedisiplinan siswa danpembelajaran pendidikan karakter dengan perilaku menyimpang pada siswa kelas XI MAN1 Surakarta tahun 2017/ 2018, dibuktikan dengan nilai F hitung yaitu F = 16,689 > F tabel5% = 3,354.Kata kunci: Kedisiplinan, Pembelajaran, Pendidikan Karakter, Perilaku Menyimpang

Siti Supeni, Sindi Eka Putri, Yusuf &

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2018 Prodi PPKn Universitas Slamet Riyadi

Penelitian ini bertujuan untuk mengetahui peranan antara pembelajaran PendidikanKewarganegaraan (PKn) dan kegiatan ekstrakurikuler Kerohanian Islam (ROHIS) terhadappembentukan karakter siswa MAN 1 Surakarta Tahun Ajaran 2017/2018 berbentukdeskriptif kualitatif, dengan strategi studi evaluasi dengan pemberian penilaian untukmenarik suatu kesimpulan yang dilakukan secara struktual kepada responden sebagaisumber informasi untuk keterangan peranan pendidikan kewarganegaraan (PKn) dankegiatan ekstrakurikuler kerohanian islam (rohis) terhadap pendidikan karakter siswaMAN 1 Surakarta Tahun Ajaran 2017/2018. Sumber data berupa data primer dan datasekunder. Subyek penelitian antara lain: Wakil Kepala Sekolah, Pembina Rohis, PengurusRohis dan siswa anggota rohis. Obyek penelitian, peranan pendidikan kewarganegaraandan kegiatan ekstrakurikuler kerohanian islam (rohis) terhadap pendidikan karakter.Teknik pengumpulan data: observasi, wawancara, dokumentasi. Keabsahan datamenggunakan trianggulasi metode. Teknik analisis data terdiri: reduksi data, penyajiandata dan penarikan kesimpulan.Hasil penelitian menunjukkan pembelajaran PKn yang dilaksanakan guru telahberjalan dengan baik, siswa mampu memahami dan mengamalkannya, siswa bisamenghargari orang lain, bisa bertoleransi dengan sesamanya, berkata jujur, bersikap sopandengan orang lain. Kegiatan Rohis telah memberikan peran yang sangat berarti dalampembentukan karakter siswa, program-program yang direncanakan telah dijalankan denganbaik, sehingga siswa bisa terbiasa melakukan kegiatan yang bersifat positif, seperti halnyamelakukan sholat dhuha, menjalankan sholat wajib tepat waktu, melakukan bakti sosial,berperilaku sopan, dan berperilaku disiplin.Kata Kunci : Pembelajaran PKn, Kegiatan Rohis, Pembentukan Karakter

Anita Trisiana, Felisia Mega Sri Ayu &

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2018 Prodi PPKn Universitas Slamet Riyadi

Pancasila adalah dasar dan Ideologi Negara Republik Indonesia yang ada sejaknegara Indonesia belum berdiri. Pancasila adalah pilar bangsa yang mengandung nilainilaiBermasyarakat, Berbangsa, dan Bernegara. Kedudukan Pancasila sebagai Dasardan Ideologi Negara yaitu sebagai fondamen, filsafat, pikiran yang mendalam,pandangan hidup, dan pemersatu bangsa. Studi ini menggunakan metode deskriptifanalitik yakni dengan menganalisis secara kritis terhadap permasalahan secaramendalam mengenai globalisasi, dengan mengedepankan alternatif penyelesaianpermasalahan melalui Pancasila.Rumusan sila-sila dalam sila Pancasila adalah hukumpositif indonesia secara yuridis-konstitusional sah, berlaku, dan mengikat seluruhlembaga negara, lembaga masyrakat, dan setiap warga negara tanpa terkecuali.NamunPancasila yang begitu penting tidak lagi dipikirkan. Pengaruh globalisai kehidupan yangsemakin meluas dan persaingan antar bangsa yang semakin tajam. Karakteristikglobalisasi yang individual-liberal menggerus nilai-nilai keluhuran Pancasila. Olehkarena itu kita sebagai bangsa indonesia perlu kembali menjadi karakter dasar bangsaIndonesia sendir yaitu Pancasila dan penumbuhan Eksistensi Pancasila yang bernilaifilosofis dan sosiologis menjadi hal perlu di era globalisasi ini.Kata kunci : Eksistensi, Pancasila, Globalisasi

Siti Supeni, Dewi Anggraini &

Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan 2018 Prodi PPKn Universitas Slamet Riyadi

Penelitian ini bertujuan untuk menganalisis korelasi antara civic knowledge dalamPendidikan Pancasila dan Kewarganegaraan dengan kesadaran hukum berlalu lintaspada siswa kelas X SMA Muhammadiyah 2 Gemolong Tahun Pelajaran 2016/2017.Populasi yang diteliti dalam penelitian ini adalah keseluruhan siswa kelas X SMAMuhammadiyah 2 Gemolong Tahun Pelajaran 2016/2017, yang berjumlah 120 siswa,terdiri atas 5 kelas yaitu kelas X A sampai kelas X E. Sampel sebanyak 25% dari jumlahpopulasi 120 yaitu 30 siswa dengan teknik Sample Random Sampling dan SamplingKuota. Teknik pengumpulan data menggunakan kuesioner, observasi dan dokumentasi.Instrumen penelitian yang digunakan dianalisis menggunakan uji validitas danreliabilitas. Teknik analisis data Korelasi Product Moment.Berdasarkan hasil penelitian yang telah dilakukan, diketahui nilai r hitung sebesar0,824, kemudian dikonsultasikan dengan N = 30, yang menunjukkan ttabel pada tarafsignifikansi 5% = 0,361 dan taraf signifikansi 1% = 0,463. Nilai rhitung lebih besardaripada rtabel, atas dasar taraf signifikansi 5% maupun 1% atau (0,361 < 0,824 >0,463). Sehubungan dengan hal tersebut, maka hipotesis yang diajukan yaitu: ”Adakorelasi yang kuat antara civic knowledge dalam Pendidikan Pancasila danKewarganegaraan dengan kesadaran hukum berlalu lintas pada siswa kelas X SMAMuhammadiyah 2 Gemolong Tahun Pelajaran 2016/2017”, terbukti kebenarannya.Kata kunci : Civic Knowledge, danKesadaran Hukum Berlalu Lintas.

moh muthohir; Laksamana Rajendra Haidar; Husamuddin Islami

Jurnal Elektronika dan Komputer 2018 STEKOM PRESS

The purpose of this research is to produce tangible results in providing comfort or convenience in turning on or off the night life at home everyday, especially for people who forget to turn off the lights. The method used in making microcontroller-based home lighting control using an android smartphone is. This research method consists of several stages, analysis methods, design methods, implementation testing methods, and maintenance. The results achieved are improving the aspects of comfort and convenience for agencies, where this series of tools works after bluetooth devices are available on android smartphones. connected to a bluetooth module which is connected to the Arduino microcontroller. Basically, the principle of using this tool is that users must be able to operate a smartphone based on the Android operating system. The conclusion of this research is that the Arduino-based light control device using bluetooth can fulfill its function to control the lights properly and the device is designed to be minimalist and safety so it is safe to use.

Sutianingsih, Sutianingsih

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

The existence of the phenomenon of teacher performance degradation,can be seen fromteachers who do not do their job properly, the teachers whoteach only highly educated butless attention function. Improved performance canbe achieved by improving teachers' leadership style of principals and schoolwork climate. Therefore, the central issue in thisstudy is how much influence theprincipal's leadership style and school climate work onteacher performance.Thisstudy aims to analyze the influence of principal leadership style on teacherperformance and school climate effects work on teacher performance. Thehypothesis is that there is a positive effect between: the principal's leadershipstyle on teacher performance and the climate of the school work on teacherperformance.This study belongs to the kind of quantitative research using the surveymethod and descriptive analytic approach. The samples used were from allpopulation of 50 teachers SMA/SMKBina Nusantara Semarang. Techniquesof data collection through questionnaires. Data analysis technique used is thePearson product moment correlation, determination, and multiple linearregression. Furthermore, the data that has been collected is processed and theninterpreted, analyzed, and described according to the problem andresearchobjectives.Based on the results of this study concluded that theprincipal's leadership style and school climate is partially working (people) onthe performance of teachers.

Hendriyanto, Asepta

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

This study analyzes the effect of innovation orientation, promotionalsupport and sales force support on product performance in the market inorder to improve sustainable competitive advantage. The research problemthat is proposed fully refers to the research problems that is; there is atendency to increase the number of cabin numbers Prepaid sympathy, whichmeans the cessation of customers using Simpati Prepaid products based ondata from April 2004 to January 2005, and research gap from previousresearch, therefore, the formulation of this research problem is aboutimproving product performance in the market by basing on innovationorientation, promotional support and sales support to enhance sustainablecompetitive advantage. Furthermore, variable and indicator of research alsobased on previous research. A model has been developed and four hypotheseshave been formulated to address this research problem. Sampling techniqueis two technique (double sampling) that is, purposive samplingmethod andmethod of quota sampling. Respondents from this study amounted to 100respondents, where respondents are the owners or managers of retail andcellular prime amounting to 100.The data analysis used is Structural Equation Modeling (SEM) inAMOS 4.01 program. The results of this research data analysis show themodel and research results can be received well. And furthermore, the resultof this research proves that innovation orientation has positive andsignificant effect on product performance in the market, then it is formulatedthe support of sales force on product performance in market is positivelysignificant, empirical evidence shows promotional support is positive forproduct performance in market, further can be concluded that each constructhas gained justification and empirical evidence of sustainable competitiveadvantage through product performance in the market is positive andsignificantly influential.

Jatmiko, Robby

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

This research analyzes the effect of perception on customer orientationand perception on company reputation on perception of strategic serviceorientation and its impact on customer satisfaction. The research problem isbased on 2 (two) issues: first is research gap based on previous researchbackground for example, referring to the borders and direction of researchwill come on and inconsistent with previous findings such as in Homburg etal., ( 2002); Chenet et al., (2000); Pelham, (1997); Doney and Cannon(1997). And the second comes from the research problems, which is found inthe data that gives an overview of the condition of PT. MandalatamaArmada Motor deals with the targets and sales realization of "Honda"brand products in Semarang region, where in 2005 PT. MandalatamaArmada Motor can not meet the targeted marketing of 869 units and canonly be realized 725 or 83% only.A model has been developed and five hypotheses have been formulatedto address this research problem. Sampling technique is purposive method(purposive sampling). Respondents from this study amounted to 120respondents, where respondents are customers of PT. Mandalatama ArmadaMotor. The data analysis tool used is Structural Equation Modeling (SEM)in AMOS 4.01 program. The results of this research data analysis show themodel and research results can be received well. And furthermore the resultsof this study prove the influence of perceptions on customer orientation toperceptions of strategic service orientation is a significant positip.Perceptions of a company's reputation have a positive effect on perceptions ofstrategic service orientation. Perceptions of customer orientation have apositive effect on customer satisfaction. And the influence of perceptions onthe company's reputation on customer satisfaction is a significant positively.As well as perceptions of the orientation of strategic services positively affectcustomer satisfaction

Mulyanto, Kukuh

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

This study sought to determine how students perceive entrepreneurshipas a career and whether they would want to pursue a careerinentrepreneurship upon completion of school. The study bore in mind thatfactors have the potential to influence the students’perception ofentrepreneurship and thus contribute in determining theirentrepreneurialintentions. As such learning Business Studies andhaving parentsin selfemployment was viewed as having prior exposure toentrepreneurship. Datafor this study was obtained by use of a questionnaireadministered torandomly selected students from STIE Totalwin Semarang. They were 85respondents whocomprised of both male and female students. The researchrevealed that majority of students had a positiveperception ofentrepreneurship as a career option. It was alsoobserved that students whohad parentsin self employment were highlymotivated to go intoentrepreneurship so as to continue in family business.

Novianti, Frida Putri; Astohar, Astohar

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

This study aims to examine the effect of the level of financial distress,corporate governance mechanisms and the quality of public accounting firmsto accounting conservatism. Accounting conservatism is the dependentvariable in this study is measured by the size of the accrual. Independentvariables measured include levels of financial distress, managerialownership,institutional ownership, the proportion of independent board,board size, audit committees, the number of partners who have permissionaccountants and public accounting firms size. The control variables in thisstudy are firm size and leverage.The populationof thisresearchis a property companylistedinIndonesiaStock Exchange (IDX) in 2009 to 2011. The total study sample was 31companies determined through purposive sampling. Useful analysis of data isdone with the classical assumption and hypothesis testing with multiplelinear regression method. The results of this study indicate that board sizeand firm size control variable positive influence on conservatism.Institutional ownership, audit committees and the quality of the publicaccounting firm based partner who has a negative effect on accountantlicense conservatism. For the level of financial difficulty, managerialownership, the proportion of independent board, the size of the firm and thecontrol variables do not leverage positive influence on conservatism.

Minar Savitri, Dhian Andanarini; Dianingsih, Harum Indinah

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

The purpose of this research is to know how the sales growth, accountreceivables turn over and working capitals turnover impact the liquiditylevel at agro industry and automotive industry which listed on Bursa EfekIndonesia (2010-2015). The datas in this research is analyzed fromfinancial statement of the companies. The datas which have alreadycollected are processed with classic assumption test before hypothesis testand chow test.Hypothesis datas in this research uses double degree linear regressionwith t test and chow test. The research show that sales growth doesn”t hasimpact toward liquidity level partially, receivables turn over has impacttoward liquidity level partially, working capital turnover has impact onagro industry but doesn’t impact on automotive industry. While the testcan use the chow test to know that there is no dofference between the salesgrowth, account receivables turnover and working capital turnover of thecompany’s liquidity in the agro industry and automotive industry

Jatmiko, Robby

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

Academics as well as managers have long been interested in the roleof satisfaction with complaint handling (SATCOM) in shapingcustomers’ attitudes and repurchasing decisions. This interest hasgenerated a widespread belief that SATCOM is driven by the perceptionthat the complaint handling process is just. To test how SATCOM ismodulated by distributive, interactional, or procedural justice, weperformed a meta-analysis of 60 independent studies of the antecedentsand consequences of SATCOM. Results indicate that SATCOM isaffected most by distributive justice, then by interactional justice, and onlyweakly by procedural justice. We also find that SATCOM mediates theeffects of justice dimensions on word-of-mouth. However, contrary tocom-mon belief, SATCOM does not mediate the effects of justicedimensions on overall satisfaction and return intent. We draw on ourresults to suggest several avenues for further research.

Supriyanti, Luluk; Astohar, Astohar

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

This study aims to determine whether the independent variables thatOperating Expenses to Operating Income and Loan to Deposit Ratio, andNet Interest Margin as a moderating variable jointly significantly affectearnings changes. As well as to determine which variable partial effect onearnings in the banking changes listed in Indonesian Banking Directory.Based on the above objectives, the study was conducted using purposivesampling method, meaning that the sample in this study were selected basedon specific criteria. The sample in this study from the year 2006 - 2012amounted to 90 banks. Data collection techniques based on secondary data.In this study, the secondary data obtained from the financial statements ofbanks registered in Indonesian Banking Directory in the year 2006-2012 .The results of hypothesis testing using t-test, showed that thevariable BOPO ratio has no significant influence on changes in income andLDR have a significant negative effect and not to changes in bank earnings .As for testing moderating ie, the variable is not a variable net NIMmoderating influence of variables on BOPO and LDR variables to changesin earnings in the bank listed in the directory of Indonesian banking (DPI).

Rahmawati, Ita Nur

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

Relevant information to predict the future of the company can beexpressed through several sources, including: annual reports, interim reports,press releases, conference calls, and direct communication with analysts.Among the sources of such information widely used in research analysis is thecompany's annual report. This is because the annual report has traditionallybeen the main medium for delivering detailed information on the company'sfinancial and non-financial information. Research and discussion on theeffect of the company's performance on future information in the company'sannual report, yields several conclusions as follows:The average disclosurerate of the sample company FLI is 42.60% (below 50%), meaning there arestill many companies that are less likely to convey future information. This isdue to the pessimism of future expectations and the reluctance to reveal toomuch information that might undermine the competitive position in themarket.Company size is the only independent variable that influences futureinformation. This means large size companies tend to convey futureinformation in their annual reports. Other independent variables of companyperformance (leverage, profitability and liquidity) have no effect on futureinformation

Hartono, R. Djoko Setyo

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

Knowledge sharing is a process in which individuals exchange theirknowledge (implicit and explicit) and they create new knowledge together.Knowledge is an valuable source for organizations that cause to survive incompetitive environment and can be used to achieve competitive advantage.Knowledge can be available to individuals and organizations, therefore,there must exit conditions in the organization that people be able to sharetheir knowledge with other individuals. In such situation, organizationscan improve employees performance and also organizationsperformance.This paper explores the antecedents and consequencesknowledge sharing.This study argued that social interaction ties, shared vision and trustshould be associated with knowledge sharing. Next, theconceptualrelationship between knowledge sharingand individual performance,organizational performance, and organization competitive has beenestablished.

Kelerek, Kelerek; Astohar, Astohar

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

This study aims to examine variable-variable firm size, profitability,financial leverage, managerial ownership and devident payout ratio to findcompanies that perform income smoothing practices and that not doingincome smoothing practices listed in the Indonesia Stock Exchange (IDX) ofthe year 2008-2012. This study uses a quantitative approach, where the dataused for the study are the financial statements of the years 2008-2012. Thesamples are 265 companies for 5 years in companies listed on the IndonesiaStock Exchange and were selected using purposive sampling method.Subsequently the samples were classified into groups grader profit and notincome smoothing using Eckel. Analysis of the data obtained performed usinglogistic regression analysis. The test results of five independent variables usinglogistic regression showed that company size and financial leverage effect onincome smoothing practices while to profitability, managerial ownership , anddevident payout ratio has no effect on income smoothing practices