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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

E-commerce has been giving a lot of benefits to small and mediumenterprises (SMEs), but there are only a few SMEs which have adopted it.Therefore, it is necessary to find out what are the factors that support SMEsto adopt E-commerce. So far, researches on E-commerce have been done onforeign-large-scale businesses, while researches on SMEs especially about theadoption of E-commerce have been a few. That is why this research willdiscuss the adoption of E-commerce on Indonesian SMEs and will includethe factors that support E-commerce adoption. The problems in this researchare elaborated into research questions, i.e. do, top management support,organizational readiness, external pressure, and perceived benefits havesignificant positive effect to E-commerce adoption? And does the adoptionhave significant positive effect to company’s performance? The purpose ofthis research is to analyze factors that support E-commerce adoption onIndonesian SMEs and to analyze whether the adoption improves theperformance of the SMEs. This technique is chosen because it is the secondgeneration of multivariate analyzing technique that enables researchers totest the relation between complex variables to get an overall view of thewhole model. Besides, SEM can also test a series of a complicated relationsimultaneously. The results of this research explain that top managementsupport, organizational readiness, external pressure, and perceived benefitshave Significant positive effect to E-commerce adoption, and the adoptionhave significant positive effect to company’s performance.

Dalam rangka meningkatkan kepuasan para penggunanya di wilayah Jakarta, Bogor, Tangerang dan Bekasi PT. KAI Commuter Jabodetabek sejak beberapa bulan terakhir tahun 2011 mencoba menerapkan sistem baru yang dikenal dengan nama commuter line. Penelitian ini dilakukan untuk mengetahui tingkat kepuasan pada pengguna jasa Kereta listrik. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada 200 pengguna yang dilakukan pada bulan Juni dan Juli 2012. Pengambilan sampel menggunakan metode incidental sampling, sedangkan analisis data yang digunakan adalah deskriptif kualitatif dan kuantitatif. Untuk mengukur tingkat kepuasan konsumen terhadap pelayanan yang diberikan digunakan metode Importance Performance Analysis. Dari hasil penelitian diketahui bahwa pengguna KRL AC Jabodetabek merasa cukup puas tapi begitu banyak faktor yangharus dibenahi terhadap kualitas pelayanan. Faktor-faktor yang paling prioritas untuk segera ditingkatkan adalah: ketepatan keberangkatan dan waktu tiba, kesesuaian jumlah kereta dan gerbong dengan jumlah penumpang, jadwal waktu keberangkatan yang sesuai dengan waktu keberangkatan beraktifitas penumpang, kemampuan perusahaan untuk cepat tanggap terhadap keluhan pelanggan, kemampuan perusahaan untuk cepat tanggap menghadapi masalah yang timbul, penjagaan kebersihan dan kerapihan kereta, pemberian informasi yang jelas kepada pelanggan, pengaturan pedagang di dalam kereta dan di stasiun.Kata Kunci : komuter, KRL, kepuasan

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.

This study aims to (1) test empirically the influence of the level ofdecentralization of decision making have a direct influence on the performance ofmanagerial offices in South Bangka regency government organizations, (2) testempirically whether the level of decentralization of decision-making systems havedirect impact on the organization's accounting controls SKPD government in SouthBangka Regency, (3) test empirically whether the accounting control systems havedirect impact on managerial performance SKPD governmental organizations inSouth Bangka regency, and (4) test empirically whether the accounting controlsystems mediate the relationship (indirect effect) between decentralization of decision-making SKPD influence on the performance of government organizations in SouthBangka Regency.Respondents in this study is the Head of Office / Head Office / Head andHead of Section / Division Head of the Unit (SKPD) District of South farts. Of the159 questionnaires distributed, 155 respondents obtained that can be incorporatedinto the data processing. Respondents' answers were analyzed using path analysis.The results showed that the degree of decentralization of decision making isincreasing at SKPD will not increase the use of accounting control system by SKPD;the greater use of accounting control systems in SKPD, the higher the performanceSKPD concerned, and the decentralization of decision-making related to the increasein SKPD improved performance by SKPD concerned.

This research examine the effects of corporate entrepeneurship onfirm performance.Corporate entrepreneurship includes dimensions,among others: innovation, risk taking, aggressiveness in competition,autonomy and proactivity. In the research indicated that corporateentrepeneurship has an influence on company performance.Summarysaid that corporate entrepeneurship is positively effected to firmperformance.

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

Program studi perlu melakukan monitoring dan pengukuran secara terus-menerus  terhadap kinerjanya untuk memastikan ketercapaian tujuan yang telah ditetapkan.  Proses monitoring kinerja memerlukan data dan informasi yang diambil dari  seluruh bagian organisasi. Hasil monitoring kinerja selanjutnya akan disampaikan kepada pihak-pihak yang berkepentingan, secara efisien dan efektif. Performance Dashboard merupakan alat untuk menyajikan informasi secara sekilas . Dashboard  menginformasikan  Key Performance Indicators (KPI) dengan menggunakan media penyajian yang efektif. KPI yang digunakan dalam pembangunan Performance Dasboard  program studi ini seluruhnya menggunakan instrumen dari Badan Akreditasi Nasional (BAN) perguruan tinggi. Metodologi yang digunakan dapat diterapkan dengan baik pada studi kasus mengenai pembangunan dashboard untuk menunjang upaya penjaminan mutu program studi di lingkungan Universitas Stikubank Semarang. Penelitian ini lebih menitikberatkan bagaimana  aplikasi ini bisa memberikan kemudahan informasi terhadap  pengelola program studi, fakultas maupun pihak universitas terhadap capaian mutu dari program studi sarjana. Kata kunci : Performance Dashboard, Key Performance Indikator, Badan Akreditasi Nasional (BAN) Perguruan Tinggi.

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

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.

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.

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.

In the effort to increase the performance and prosperity of hospital employees, the organization needs to manage the job satisfaction, commitment of organization norms. Target of this research, was to test the effect of job satisfaction and organizational commitment in employees performance on BRSUD Sukoharjo. This sample research used purposive sampling technique and the data collected by questionare. The hypothesis tested by simple regression analysis and double regression with test, f test and coefficient of determination. Result of research found that there are positive andsignificant influence between satisfaction of job, organizational commitment, toword the employees performance of BRSUD sukoharjo employees, either through partial and simultan.Based on that results, we suggest the way to increase performance in the future, management must employees performance it’s performance. Beside that, the hospital’s management have to evaluate and implement activities during the periodically for better employees performance with organizational commitment, and job satisfaction.

Organization as a system of behavior included input, process and output. A collection of people, facilities and infrastructure could be used as input for further processing. Form and the process can be the interaction of people involved in the organization. The form of output was a result of cooperation in implementing something to achieved the same goal. The general purpose of operation can not function when not translated into specific objectives. Its not easy to measure achievement objectives for organizations that do not produce tangible outputs such as in the College of Economics Totalwin Semarang engaged in the business of education services. In such organizations, faculty and staff input is a factor that perform a process inorder to create good output. One of the problems still faced by the existing College of Economics Totalwin Semarang until now was "Why do some lecturers work better than other lecturer?" One of the tasks Management College of Economics Totalwin Semarang was to identify the causes of things that could happen. Source of effectiveness of lecturers include motivation, ability, knowledge, skills, attitudes and stress. The differences are influenced by the motivation of work and that can lead to different performance of each faculty. The problem in this study were 1). Work motivation could affect on the performance of lecturers STIE Totalwin Semarang. 2). Which was the factor of work motivation could dominant affected the lecturerperformance in STIE Totalwin Semarang

The performance of the company's management expects higher earnings changes and flexibility of company’s operation activities. Estimates of future earnings changes can be made by analyzing financial statements. In banking, an increase in profits can be used by management to improve or strengthen its capital structure to withstand such profits. So the opportunity was the chance of funding that require substantial funds can be readily handled by the bank.Samples of this study was taken in the 42 banks that Divided into 26 foreign exchange banks and 16 non bank foreign exchange with purposive sampling methods. The data analyzed by multiple regression tests which previously performed test of normality, the assumption of classical test irregularities (multicollinearity, autocorrelation and heteroscedasticity), hypothesis testing (t and F) and test of coefficient determinations.The results obtained non-performing loans (NPLs) and loan to deposit ratio (LDR) was not shown significant negative effects and changes on foreign exchange earnings in the banking system and the Non-Foreign Exchange. Net interest margin (NIM) was not shown significant positive effects on earnings of changes in Foreign Exchange and Non-bank Foreign Exchange.

Academic data increases every year in line with the increase of students. Abundant data store is alsoan abundance of information. Data mining technology is a tool for extracting information on largedatabases and has been widely used in many domains. Predicting student performance (study evaluation) isan activity to determine a future state based on existing data. Data in the field of academic research hasbeen done with various methods and algorithms, but the use of algorithm SLIQ (Supervised Learning InQuest) has not been done.SLIQ is an algorithm developed by the IBM's Quest project team in 1996 for mining large datasets.SLIQ algorithm classify and predict the students performance, beginning with the data cleaning, conductedelection training and testing data. By calculating gini index of each attribute and then selecting thesmallest gini index data table is split according to the criteria until find the same class. From the results ofthe calculation process can produce a set of rules that can be used to predict student performance.From the experiment it can be concluded that the algorithm SLIQ with decision tree technique canbe used as an alternative in designing a system datamining applications. Tests conducted system showedthat the constructed model can be used to predict the performance of new students. The resulting accuracyof the model system in fact has a lower score than the accuracy of other applications that are used as acomparison of Tanagra. Advantages of the proposed system is in its design does not need complexcalculations in obtaining the gini index attributes.

Salesperson plays an important role for the survival of the company. The roleof salespeople in the Multi Level Marketing company is a distributor, which will promoteproducts and business plan. Distributor is very important because of the high competition between companies who also want to increase product sales. The key of success in MLM companies depends on how the company is able to improve the performance of distributors.Problem of this research is how the characteristic Distributors, companies support and organization learning affect the performance of MLM distributors. Sampling technique used was purposive sampling method that used as many as 50 people Tianshi distributors in Semarang.The results of data analysis showed that there is significant influence between the characteristic distributors, companies support and Organization Learning to the performance MLM distributor.