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Fokus Ekonomi
Published by Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
ISSN : 19076304     EISSN : 25498991     DOI : https://doi.org/10.34152/fe
Core Subject : Economy,
Economics, Econometrics & Finance
Fokus Ekonomi : Jurnal Ilmiah Ekonomi (e-ISSN: 2549-8991, P-ISSN : 1907-6304) is an open access and peer-reviewed journal published by STIE Pelita Nusantara Semarang, Indonesia. This Journal published twice a year (June and December).The scope of journal is: Economic, Management, Accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol 5, No 2: Desember 2010" : 8 Documents clear
ADAKAH PERILAKU OPORTUNISTIK DALAM APLIKASI AGENCY THEORY DI SEKTOR PUBLIK? Nurul Latifah Pancawardani
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 2: Desember 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.2.%p

Abstract

Implementation of regional autonomy in Indonesia based on Law 22/1999 and Law 25/1999. The implementation of regional autonomy opportunities application research agency theory in public budgeting. The legislature is a principal party to the executive but also as agent for Voters. The occurrence of asymmetry of information between the executive and legislative branches to be not of much value when the legislature uses discretionary powerin budgeting. Agents have more information about the actual performance, motivation, and purpose, potentially creating moral hazard and adverse selection. Principals themselves must pay (costs) to monitor agency performance and determine the structure of incentives andefficient monitoring. The existence of information asymmetry between executive-legislative and legislative-voter lead the opening of space for the occurrence of opportunistic behavior in the budgeting process.
ANALISIS PENGARUH KUALITAS AUDIT TERHADAP MENEJEMEN LABA STUDI PADA PERUSAHAAN YANG MELAKUKAN IPO DI INDONESIA Luhgiatno .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 2: Desember 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.2.%p

Abstract

The purpose of this research is to investigate and get empirical evidence about auditor big four and auditor industry specialist in the earning management limit by the firms audited for IPO firms. The information asymmetry is participate IPO policy disposed action from management is opportunistic characteristic to execute manipulate performance with earning management. Management want to get high accountability about finance performance from audited result good auditor. Auditor want to work with professional for good performanceto keep reputation. Audit quality from auditors good reputation will more guarantee about accountability finance performance firms is audited.The Object of this research is Indonesia IPO firms. The method of data collection is purposive sampling method and resulted 37 firms observation. Regression linier is used to analysis data and develop the theory model.The result indicates that auditor big four and auditor industry specialist do not evidence can limit earning management for firms is audited when IPO firms.
PERBEDAAN PERSEPSI ANTARA MAHASISWA SENIOR DAN JUNIOR MENGENAI PROFESI AKUNTAN PADA PROGRAM S-1 REGULER DAN STRANSFER PTS “X” Elma Muncar Aditya
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 2: Desember 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.2.%p

Abstract

The purpose of this research is to observe whether there is different perception between senior students and junior students regarding accounting profession at Regular Program and Transfer Program. The hypothesis is tested using Mann Whitney test. The result of this research shows that at Regular Program, the senior students’ perception towards “accountant as a Profession and accounting as a Science” is lower than the junior students’ perception.At Transfer Program, the senior students’ perception towards “accountant as a Profession” is higher than the junior students’ perception. The research shows that the more senior they are (the longer they join the accounting education), the more they do not like accounting and do not want to have a career as an accountant.
ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI KINERJA PEGAWAI NEGERI SIPIL (PNS) Andarias Patiran
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 2: Desember 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.2.%p

Abstract

The objective of this research is to observe the performance of the Civil Government Employees (PNS). This research will be carried out based on the observation that half of the civil government work seriously and half of them don’t work seriously. This condition certainly will influence the whole system implemented, so finally the objective of the local/province government to provide good service to the community cannot be achieved.Therefore, the researcher is interested to do the research about the performance of the civil servants which is dependent variable, by using 3 (three) independent variables (discipline, education and motivation) as instrument to measure dependent variable.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERBANKAN NASIONAL Totok Dewayanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 2: Desember 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.2.%p

Abstract

Corporate governance remains a major problem during the post-financial crisis period in the growing Asian markets like Indonesia. In particular, financial institutions have adopted corporate governance reforms to improve the protection of the interests of shareholders and stakeholders. Emerged as a consequence allows for greater monitoring, especially by shareholders. The purpose of this study was to measure the corporate governance andperformance in the banking sector which specifically determine a mechanism of corporate governance.Independent variables used in this study is the ownership structure that consists of the ownership of the controlling shareholders, foreign ownership, government ownership, board size, the size of the board of commissioners; independent commissioner; CAR and the external auditors the Big 4. Samples from this study is the general banking company located in Indonesia are listed in Indonesia Stock Exchange (BEI) in the period 2006-2008.This research data come from bank annual reports (annual report) in the period 2006-2008 obtained from the Indonesian Stock Exchange website, the Indonesian Banking Directory, Indonesian Capital Market Directory (ICMD). The analytical method used is multiple linear regression in accordance with the purpose of research which analyzes the influence of independent variables on the dependent variable. Purposive sampling method used to determine the sample selection. From this method, obtained 22 samples of commercial banks.The study shows that direct ownership Monitoring Mechanism relationship is notsignificant to the banking performance. Second, the Internal Control Monitoring Mechanism addressing the significant negative relationship to performance is only one size of banking except that directed the board of directors is a positive but not significant. Third, the Monitoring Mechanism Regulator through and reserve requirements or capital adequacy ratio (CAR) showed significant and positive relationship to performance of the banking system. Fourth
ANALISIS PEMAHAMAN MAHASISWA AKUNTANSI DALAM MENGHADAPI MATA KULIAH DASAR-DASAR AKUNTANSI (STUDI PADA MAHASISWA AKUNTANSI-S1 UNIVERSITAS ISLAM NEGERI SULTAN SYARIF KASIM RIAU) Andri Novius
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 2: Desember 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.2.%p

Abstract

The aim of this research is to prove empirically about the performance of undergraduate accounting students derive fom SMK accounting majors, SMA Social Majors and MA in conceivingbasic accounting course. Basic accounting course based on the knowledge of Assets, Liabilities, and Equity.Data were collected by using questionnaire. Population and sample is sixties accounting students of UIN Suska Riau whose registered on semester 3, 5 and 7.This research using Statistic tests, that is using Kruskal Wallis test to find out thedifference of knowledge about Assets, Liabilities and Equity on undergraduate accounting students. All hypothesis submitted in this research is rejected.
ANALISIS PERAN PENGELOLA UNIT BISNIS DALAM PERENCANAAN STRATEGIS DAN UPAYA PENCAPAIAN KINERJA PERUSAHAAN (STUDI PADA INDUSTRI ENERGI LISTRIK DI JAYAPURA DAN ABEPURA) Leonard J.F. Kbarek; Andarias Patiran
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 2: Desember 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.2.%p

Abstract

Research this take title “Analysis Character Manager Units Business Inside Planning Strategy And Efforts Performance Corporation” (study Terapan On The Industrial Energy Electric In Jayapura and Abepura) as objek research is customer PT. PLN di Jayapura and Abepura, a number of 121 respondent.instrument analysis use in research is ‘structural equation modeling’ (SEM) where subject to change indogen laten in model this is intensityplanning strategic and performance company and statistical variable eksogen laten is factor managerial, factor environmental, and factor organizational manager encode do with support software Amos 5.01.Several innovation important from research this between its : all hypothesis raise accept, which cover hypothesis EKS1 to ENDO2, EKS2 to ENDO2, EKS3 to ENDO2 and ENDO2 to ENDO1 valuable positive meaning sence factor managerial in significant,influential positive to intensity planning strategic and also factor environment also in significance influential positive to intensity planning strategic and finally intesitas planning strategic influential positive and significance to performance company.Aspect managerial important for PT.PLN to pay attention some indicators in research this so that performance take care story first, to kontruk factor managerial pursuant to koefisien estimasi the is at kontruk, hence indicator become prioritas kebijakan his start from membership manager, catch up confidence manager and last profesionalitas staff.Limitation research this happened at instant encoding for processing, especiallyconcerning the duration time require to licensing, admission filling questioner and tabulation, remember is some reply at questioner which less consistent.
HUBUNGAN ANTARA KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF DENGAN ORIENTASI ETIKA MAHASISWA AKUNTANSI Edi Joko Setyadi
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 2: Desember 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.2.%p

Abstract

The purpose of this study is to analize the relationships between the professionalcommitment and anticipatory socialization with accounting students` ethical orientation by used the perception of the importance of financial responsibility to a proxy of anticipatory socialization. The  data of the study was collected from the Accounting students of University in the Central Java who completed and returned the questionnaires. The data was gotten by distributing the questionnaires directly to the students, by snowballing and post mail. 400questionnaires was distributed and 183 of them (45,75%) was used as the analysis samples. The data analysis used was correlation and t-test in SPSS.The result showed that professional commitment have no relationships with ethical perceptions and ethical intentions. The result also showed that accounting students` ethical perceptions is different for a few audit vignette with high level of ambiguity. Besides, in this research, the result also showed that accounting students` ethical intentions is not different for a few audit vignette because appearable social desirability to adjust and fit perceived ethical norms.

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