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Analytics

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.

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.

Nawatmi, Sri

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

The purpose of this study is to estimate the effect of exchange rate volatility on international tradein Indonesia. The measure of volatility show that the exchange rate has ARCH and GARCHeffect. So, volatility of the exchange rate influenced by current and previous exchange ratevolatility.Sum ofARCH and GARCH coefficient show that the exchange rate has persistentvolatile. Estimation result indicate that exchange rate volatility is not significant. While, GDPworld and GDP Indonesia influencepositivesignificant on international trade, not only in shortterm but also in long term.Key Words: volatility, ARCH, GARCH, Persistent volatile, international trade, exchange rate, andGDP

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

WIDIASTUTI, TRI WAHYU

Wacana Hukum 2012 Faculty of Law, Universitas Slamet Riyadi

Abstract: Law and societies are similarly dynamic and change through time. The changes and development of societies change law as well s that law is still useful to society. The development of science and technology influence the people behavior and the crimes as well, the quantity and the quality. Therefore, law must accommodate the changes t overcome the changing crimes. A god law gives justice and purpose to the society Keywords: social changes, evidence.

Handayani, Dwi Lusi

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

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.

Hakim, Lukmanul

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

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

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.

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.

Aqmala, Diana

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

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.

Sugiharti, Sugiharti

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

Hospital is one of type effort for service that is now stays in very tightening emulation climate. Struggle to create recuring business with customeroccupies central point in the effort hospital to exeed at long-range emulation. Service quality and cutomer value becomes thing which necessary for hospital. This research analysis factors influence customer satisfaction to create hospital service reference enthusiasm in Hospital PKU Muhamadiyah Gubug Kabupaten Grobogan.Research problem is existence of gap or debate at antecedent research would consequence and from customer satisfaction. Other problems is thehappening of downdraft of number of outpatients continually at last four months and existence of improvement of number sighs from patient. Respondent in this research 120 patients with sampling method applies acidental sampling. This research applies analysis Structural Equation Modeling (SEM) what implemented through program AMOS as a means of assists its the analysis.Result of research proves that service quality, cutomer value and excellence of product has positive influence and signifikan to customersatisfaction. Hereinafter, customer satisfaction of influence positive and signifikan to hospital service reference enthusiasm. Excelsior service quality and cutomer value has customer satisfaction of excelsior and causes home service reference enthusiasm which excelsior.

Rahmadhani, Sari

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

The research problem is the decrease of profitability happened in the year of 2005 and 2007. The condition indicates the existence of serious problem on banking profitability. The other problem was showed by the existence or research gap of some factors which influence on banking profitability. The samples of research are 62 domestic banks, by using multiple regression analysis.The result of this research only the listed positively and significantly influence on banking profitability, if the ownership of stock by company and exchange rate insignificantly not influence on banking profitability.

Mulyanto, Kukuh

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

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

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.

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.

Suhari, Yohanes

Dinamik 2003 Universitas Stikubank

This paper presents n conceptual model of Internet-based business-consumer relationship marketing with a focus on the context, content, and the process of relationship development from the consumer's perspective. The model con be divided into two broad groups. The first group is a set of contextual factors (environment, parties to the relationship, consumption task) that influence relationship development. The second group is the content and process of relationship development that can be viewed via three interrelated conceptual phases: consumer motives to seek interaction, exploration and interaction, and relationship bonding. With the rapid growth of E-commerce and on-line consumer shopping trends, the importance of building and maintaining customer loyalty in electronic marketplaces has come into sharper focus in marketing theory and practice. This paper also to present a conceptual framework of "e-loyalty" and its underlying drives.

Hayati, Ida Nur

Dinamik 2002 Universitas Stikubank

Study for the effect of share trading days to the daily share returns in Stock Exchange has been carried out most invarious countries. Overseas studies produce consistent findings that the daily share returns results in negative impact on Monday (Monday Effect) and resulting inpositive impact on Friday (Week End Effect). Those effects are called as day of the week effect. The similar studies carried out Indonesia have not obtained consistent findings as similar as overseas including overseas studies make use of Ordinary Least Squares (OLS). Whereas this study does not utilize this approach, as most of the assumptions could not be fulfilled. Technical Approaches dealt with the share returns calculation dominantly affect to the amount of daily share return. These are due to the facts that the irrational factors also used by the investors to do the transactions. Consequently, the demand and supply of the share are also influenced by the behaviour of the investors them elves. Statistical approach used for examining the day effects is Autoregressive Moving Average (ARIMA) Approach. This approach is chosen as there is no hetero scedasticity or there is an existence of stationary data. To examine the difference of share trading day effects to the share returns this study utilizes Analysis of Variance (ANOVA), 244 daily aggregate share price indexes (IHSG) and LQ45 Indexes are used for this study. The findings of this study suggest that (1) all of the share trading days give a positive impact on the share returns, (2) daily aggregate share price indexes (IHSG) do significantly affect the share returns on Thursday and (3) LQ45 Indexes do significantly affect the share returns on Thursday and Friday. These findings imply that the investors should consider the day effects in deciding to be involved in share trading so that they could maximize their future returns.