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Analytics

Nawatmi, Sri

Dinamika Akuntansi Keuangan dan Perbankan 2014 Faculty of Economic and Business Universitas STIKUBANK

The research want to analysis about corruption and economic growth. The method of analysis use pooling data. Number of cross-section data are 33 provinces and times-series data are three years. The best model obtained from redundant fixed effect test and correlated random effects-Hausman test. The model used an estimation methodin whichthe cross-section is none and the period is fixed. Based on regression output, corruption has negative significant to Indonesia economic growth. So,corruption becomea grease of wheel for indonesia economics. The meaning is corruption increase economic growth. There areten provincesin which theCPI variable significantly to economic growth. Two provinceshave negatif significant and others positif significant to economic growth. If the ten provinces removed from regression,CPI becomes insignificant. So, the ten provinces have big influence to Indonesia economics, especially in CPI.Key words: CPI, economics growth, pooling data, none, fixed, and grease of wheel

Kalis, Rubeda; Amin, Pujiati; Prasetyo, P. Eko

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

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

Karim, Abdul

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

This research is based on the emergence of globalization whichaccording to Anthony Giddens in Runaway World (2001) and FrancisFukuyama in The Great Disruption (2002) which argues that with theglobalization the social structure of society becomes chaotic and the role ofreligion becomes nil proved by the number of criminality, self (suicide). This isdue to the weakening of the locus of control of society against itself that weakenstheir ethics. This research tries to know the truth of work ethic of Sharia whichinfluence to locus of control and employee performance. This research useindependent variable that is locus of control, moderating variable that is workethic of Sharia and employee performance as dependent variable.The study using questionnaires method distributed to 100 permanentemployees BMT Fosilatama Semarang who embraced the religion of Sharia byusing purposive sampling. While the analysis is done by data processing usingSPSS 13.0 for windows. Regression analysis results and t test can be seen thatthe variable locus of control and variable ethics of Sharia work have a positiveeffect on employee performance variables. The result of coefficient ofdetermination R2 from Sharia work ethic variable is 25,6%. This means that themoderating variable is able to explain 25.6% variation while other variations of100% - 25.6% = 74.4% are explained by other variables not described in thisstudy

Hendriyanto, Asepta

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

The purpose of this research is to investigate and analyze the factors thataffect the competitive advantage through service behavior. The method usedis the method of survey data obtained directly through questionnaires.Sampling using sensus sampling methods and methods of analysis used inthis research was the path analysis. Based on the research results revealedthat organizational communication, and service culture have effect on servicebehavior. And variable service behavior have effect of the firm competitiveadvantage.

Nurrofi, Akhmad

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

This research analyzes the influences of organizationalcommitment toemployee performance. Respondents of this research are 130 Respondent areproduction staff in XYZfirm Semarang. This research use StructuralEquitation Modeling (SEM) under AMOS 21 program as analysis toolsThe model of relationship between the three variables studied shownthat the organizational commitment that comprise of affective commitment,continuance commitment, have a significant effect on employee’s performancewith positive signs. The studied also shown that normatif commitment, haveno significant effect on employee’s performance.

Minar Savitri, Dhian Andanarini

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

This study aimed to assess the influence of WCT, and liquiditytoward profitability of manufacturing companies in Indonesia StockExchange. Sampling was carried out using non-probabilisticsampling and obtained 62 of 149 manufacturing companies which arelisted in Indonesia Stock Exchange in 2009-2012. The results ofregression analysis show that WCT, have a significant effect towardliquidity. Meanwhile, the liquidity variable influence significantlytoward the profitability.

Jatmiko, Robby

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

This study aims to analyze the factors that affect the standardization ofproduct quality to improve product superiority. Standardization of product qualityevolved into an important discourse when the study of Zineldin, (2000); Zou andCavusgil, (2002) Leonidou (1996) still can not explain the key to successful productexcellence. Therefore the formulation of this research problem is to analyze the factorsthat affect the standardization of product and develop product standardization model toimprove product superiority. In the literature review and modeling framework has beenprepared justification for the four formulation of research hypotheses proposed in thisstudy. Sampling technique used sampling census. The sample of this research is 118respondents, where the respondent is the leader or quality manager of a manufacturingcompany that has done standardization in Central Java. Data analysis tool used isStructural Equation Modeling (SEM) in AMOS program.The results of this study prove that the influence of technological variables havea positive and significant effect on the standardization of product quality. Furthermore,TQM formulated on the standardization of product quality is a significant positive.Empirical evidence indicates a customer orientation is positive towards thestandardization of product quality. Furthermore, it can be concluded that customerorientation positively affect the product superiority. Then the technology has a positiveand significant impact on product superiority. Furthermore, it has gained justificationand empirical evidence of product superiority through product quality standardization ispositively significant.

Hardiningsih, Pancawati; Oktaviani, Rachmawati Meita

Dinamika Akuntansi Keuangan dan Perbankan 2012 Faculty of Economic and Business Universitas STIKUBANK

The aims of this study is to analyze the impact of the variables free cash flow, Profitability,Growth, Tangibility, Retained Earning and Managerial Ownership on debt. Research usingpurposive sampling method for taking samples. Data obtained on the basis of the publication ofIndonesian Capital Market Directory (ICMD), Samples of this research is manufacturing firmwhich listed in Indonesian Stock Exchange during 2007-2011. This research obtained 135 samplesof manufacturing firms. Analysis technique used is multiple regression analysis. Based on the teststatistic F indicates that the model is fit because has a significance value less than 5% of Alphavalue. The Result of analisys show that the four independent variables have significant influenceto DER and other independence variables have no significant influence to DER. Profitability hassignificant positive influence toward debt, growth has significant negative influence toward debt,tangibility has significant positive influence toward debt, retained earning has significant negativeinfluence toward debt, but free cash flow and managerial ownership have no significant influencetoward debt.Key Words :Determinant, Agency Theory, Pecking Order Theory, Debt Policy,

Sudiyatno, Bambang; Setiyowati, Rini

Dinamika Akuntansi Keuangan dan Perbankan 2012 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this study is to analyze the influence of BOPO, NPL, NIM and CAR on thefinancial performance of banks listed on the Indonesia Stock Exchange in the period 2006 to 2009.Samples were taken based on purposive sampling of 28 banking companies with the followingcriteria: the company issued financial statements for four consecutive years ie 2006 to 2009. Thetype of data used are secondary data and data collection methods through technicaldocumentation. Analysis technique used is normality test, the classical assumption, and multiplelinear regression based on the merging of data time series and cross section called the polleddata. The results showed that variables significantly and negatively related BOPO against thebank's financial performance, the NPL variable has negative and significant impact on thefinancial performance of banks, NIM variable has positive and significant impact on the financialperformance of banks and CAR does not affect the bank's financial performance. The ability of thebank's financial performance could be explained by variables BOPO, NPL, NIM and the CAR of97.5%, Sebagimana shown by the Adjusted R-Square of 0.975. The remaining 2.5% is explained byother factors outside the model.Key Words: BOPO, Non-Performing Loans, Net Interest Margin, Capital Adequacy Ratio and thebank's financial performance.

Kartika, Andi

Dinamika Akuntansi Keuangan dan Perbankan 2012 Faculty of Economic and Business Universitas STIKUBANK

This research is a study that tested the effect of Financial Condition, Audit Quality, Audit Opinions ofPrior Year, the Company’s Growth, Opinion Shopping of the acceptance of Going Concern in themanufacturing companies listed at Indonesia Stock Exchange. In this study, researchers usedpurposive sampling and sample size to obtain a sample of 80 manufacturing companies listed on theStock Exchange in the year 2006-2009. The method of analysis used was logistic regression. Theresults of this study indicate Financial Condition, audit quality and Opinion Shopping do not affect thegoing concern opinion reception while the previous year's audit opinion and the Company Growtheffect on the acceptance of going-concern opinion.This study’s limitation is the study sampling periodis only 4 years old so not ideal for seeing a trend of the influence of financial condition other models,like another Alman Model Revisi. Therefore advisable to consider for using other main variable andbanking company as research source in the future studies to discover the difference.Keywords: Going Concern, Financial Condition, Quality Audit, Audit Opinions Prior Year, CompanyGrowth, Opinion Shopping

Meiranto, Wahyu; Agustyan, Pratama

Dinamika Akuntansi Keuangan dan Perbankan 2012 Faculty of Economic and Business Universitas STIKUBANK

Several models have been constructed to analyze and understand the factors that influence theacceptance of the use of computer technology such as Theory of Reasoned Action (TRA), Theoryof Planned Behavior (TPB) and Technology Acceptance Model (TAM). Another model developedby Doll and Torkzadeh (1988) is a model of End User Computing Satisfaction (EUCS). Thisresearch is the study on the TAM and EUCS model of the acceptance and user satisfaction ofcomputer based information system (CBIS). Purpose of this study is trying to use and test the twomodels of acceptance technology, the TAM and EUCS models by examining their influence on theuse and utilization of systems that will ultimately affect the level of user satisfaction (usersatisfaction) as an indicator of the success of a system. Samples used in this study were obtainedfrom the sampling technique based on the criteria (purposive sampling)of a trading company inSemarang, Central Java on the sub-sector (according to the incorporated trading companydirectory-BPS). Test of the hypothesis is formulated using regression models. Three of the sevenstated hypothesis is rejected, while based on the results of the indirect analysis it can be concludedthat the variable utility (usefulness), ease of use, accuracy and timelines in the use of a system alsoaffects the user’s satisfaction.Key Words: Technology Acceptance Model, End User Computing Satisfaction, Computer BasedInformation System, User’s Satisfaction.

Jatmiko, Robby

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

This study examined three independent variables, ie ProceduralFairness, Distributive Fairness, and Interactional Fairness can affectcustomer satisfaction. The purpose of this study was to determine the effectof the three independent variables on customer satisfaction. This research was conducted with a questionnaire to 100 PLNcustomer obtained by using purposive sampling techniques. The data thathave met the test of validity, reliability, and test the assumptions ofclassical. These results indicate that all the independent variables tested arepositive and significant impact on customer satisfaction through the F testand t test, whereas the number Adjusted R Square of 0.236 indicates23,60%of the variation in people satisfaction which can be explained bythe third independent variable, where the remaining 76.40% is explainedby other factors outside of the study  

Kristiana, Nela; Wahyudin, Nanang

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

This research aims to find out that do price, brand, and product quality influence consumer’spurchase interest of Isuzu Elf car brand, and also to analyze the most dominant factor in influencingconsumer’s purchase interest of Isuzu Elf car brand in PT. Karya Zirang Utama Semarang. In theresearch, research population refers to all consumers in PT. Karya Zirang Utama Isuzu Semarang.The samples of the research are 44 respondents by using purposive sampling technique.Based on the research’s result, concluded that regression equality is as follow: Y = 0,130 + 0,249 X1+ 0,279 X2 + 0,359 X3 + e. According to statistic data analysis, the indicators in the research arevalid and the variables are reliable. On classic assumption test, free multikolonieritas regressionmodel, heteroskedastisitas is not happened, and it is distributed normally.The sequence is individually from each variable, and the most influential variable is product qualityvariable with regression coefficient 0,359, then brand variable with regression coefficient 0, 279,whereas the lowest influential variable is price with regression coefficient 0,249. The model equalityhas value as F counts 31,348 and with significance level 0,000, where F counts bigger than F table(2, 85) and with smaller significance level than α (0, 05), while value of T table 1,685 because Tcounts > T table then Ho is rejected and Ha is accepted. It shows that variable independent in theresearch influential partially of dependent variable that is purchase interest.Karya Zirang needs to maintain the product quality and able to create new products with betterquality, in order to can compete with another brand of diesel car.

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.

Lugiatno, Lugiatno

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2011 Sekolah Tinggi Ilmu Ekonomi Totalwin

This research investigated the Weekend Effect Phenomenon on stock price which inclined on Friday and declined on Monday. Thus, we analyzed differences of stock return at that day in Indonesian Stock Exchange.The population was Stock registered in Indonesia Stock Exchange, and the sample was IHSG and LQ45 Index in Jan 2009 to Des 2010. Dependent Variable was Stock Return and Independent Variable was Weekend Effect which traded on Friday and Monday. Data used in this study was secondary data from ISX, that is IHSG and LQ45 Index.This research shown that there is no differences between stock return on Friday andMonday in IHSG and LQ45 index. This indicated by value of IHSG was 0.065 > 0.05 and LQ45 index was 0.56 > 0.05.

Palupi, Dyah Ayu Putri

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2011 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study examined variables that predict employee turnover intentions. Influence of trust in the organization as a mediator variable in this relationship was also examined. Questionnaires completed by 380 employees of the company's operating divisions garment. Hierarchical regression analysis used to test this relationship. The results was supported the hypothesis, the result states that in order to enhance the trust of employees in the organization and to reduce turnover intentions, garment companies needs to maintain the continuity and development of training programs, conduct a formal and fair appraisal system , provide a clear and adequate career progression for employees. Suggestions and limitations for future research are also given.

Widaryanti, Widaryanti

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2011 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study seek to examined factors that affect the timeliness of corporate internet reporting (CIR) in listed companies on the Indonesian Stock Exchange. Key factors used firm characteristics (firm size, type of bussiness, profitability, leverage, liquidity, issuance of stock) and corporate governance variables (public ownership structure, proportion of supervisory board and supervisory board size).Population of this study was Indonesian Listed Company in 2008 at Indonesian Stock Exchange .The sample was 195 firms Based on purposive sampling technique. Multiple regression analysis used to test the hypothesis.The regression analysis found that a significant relationship between the timeliness of CIR and firm size. However, others variable like type of bussiness, profitability, leverage, liquidity, stock issues, public ownership structure, proportion of supervisory board and supervisory board size was not significant relationship with timeliness of CIR.. This results indicated that firms typically in big size se modisclore timely information on their web sites

Astuti, Rif’ah Dwi

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2011 Sekolah Tinggi Ilmu Ekonomi Totalwin

This study analyzes the effect of receive, tariffs and quality perceptions of the learning process and service to increase interest. The formulation of the questions examined in this study were 1). What impact will influence the perception of market acceptance for graduates of interest in selecting majors AN? 2). What impact do perceptions influence the rates of interest specified AN AN chose? and 3). What impact will influence the perception of the quality of the learning process and service in the AN of interests to choose majors AN? Furthermore, variables and indicators of research is also based on previous research.A model has been developed and three hypotheses have been formulated to address this research problem. The sampling technique was purposive sampling and quota sampling. Respondents from this study amounted to 100 respondents, where respondents were students of the Department AN Semarang State Polytechnic. Data analysis tool used is Structural Equation Modelling (SEM) in AMOS 16.0.The results of this study data analysis shows the model and research results were well received, and further research is proving the influence of perception on the market acceptance of graduates AN interest in the Department of the AN is positive an  significant. Effect of tariff AN Perception of interest in the Department of the AN is not significant. Then the influence of the effectiveness of advertising on consumer buying behavior is positive and significant. And the influence of the learning process and service quality in the AN of interest in the Department is positive and significant.

Umaryanto, Agus; Hendriyanto, Asepta

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

Supply chain business network that explained as an organization network that involve supplier relationship upstream) and customer downstream). Effectivity of integration on supply will be the key factor for company to reach continuous improvement that make company became competitive.The difference result in applying integration pattern, could be seen at restaurant sector, dept food and beverage (hotel) and fact food restaurant. Theunderlined is that each sector are different in integration factor and the influence to company performance. Based on that problem, the research question is : how the integration pattern characteristic of supply chain and implementation ( direction and level) from each sectors. Sample amount of this research is 31 company that include of 15 restaurant, 10 dept food and beverage hotel and 6 fast food restaurant.Based on the result of regression equation knows that integration pattern supply chain management positively affecting dept food and beverage company performance in Semarang. Variation of variabel company performance that can be explained by variation of integration pattern supply chain management is 69% and the rest 31% affecting by another variable outside variable that used in this research.There is a significance difference between restaurant in Semarang that consist of restaurant, food and beverage division and fastfood restaurant with integration pattern supply chain management and company performance.

Asoka Sakti, Tutus Alun

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

Investor always hoping to get return in their investation of stock. Purpose of this research is to analyse independent variable that consist of return asset on and debt to equity ratio manufacturing company listed of Indonesia Stock Exchange (IDX).Sample of this research is 113 manufacturing company in IDX with method purposive non random sampling. This research used multiple regression test is done by normality test, variation test of classic assumption (multikolinearity, heteroskedastisity and autocorrelation), hypothesis test ( t and F) and test coefficient of determination.The result of this research that return on asset have positive influence and doesn't signifikan to stock return listing manufacturing campany of Indonesia Stock Exchange. Debt to equity ratio has negatif influence signifikan to stock return manufacturing company listing of Indonesia Stock Exchange.