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Conference In Business, Accounting And Management (Cbam) 2012
Published by Universitas Islam Sultan Agung
ISSN : 23029791     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Kegiatan Conference In Business, Accounting And Management (Cbam) merupakan media sharing knowledge bagi edukatif untuk mewujudkan sustainable competitive advantage. Pemakalah yang hadir disini adalah peserta yang kami pandang merupakan representasi dari isu-isu. Yang merupakan perwakilan dari seluruh wilayah Indonesia.
Arjuna Subject : Psikologi - Psikologi (Lain-Lain)
Articles 123 Documents
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PRINSIP EVIDENCE BASED POLICY MAKING DALAM KONTEKS AUDIT PENDAHULUAN OPERASIONAL BPJS KESEHATAN Maria Gabby
Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

The National Health Insurance Scheme (JKN) organized by the Social Security Agency (BPJS) Health has begun to be implemented from 1 January 2014.Implementasi National Health Insurance Program in Indonesia found the problem. Operational hierarchy starting from primary health care such as health centers to referral health services such as hospitals need to be addressed in a professional manner. Flow of funds before the transition Jamsostek be BPJS Employment and PT Askes be BPJS be audited Audit Agency (BPK) .They hope BPJS to return to khittah, which provide protection and social welfare for the people, as the mandate of Law 24 of 2011 on BPJS. The paper needs to be done in order to ensure that operational processes BPJS accordance with regulatory standards and policies as well as the management of the resources that the state assets in the process runs effectively and efficiently. Step is carried out by the operational audit. Operational audit BPJS is expected to identify activities, programs, and activities that standards are still in need of repair. Operational audits BPJS produce recommendations on the improvement of the implementation of various programs and activities with the standard application of the BPJS. BPJS standard application is an attempt to realize a concept JKN that can meet real and optimal public health insurance since its launch stages of planning to operational implementation.  Keywords: Operational audit, BPJS
Corporate Governance, Pengaruhnya Terhadap Kualitas Informasi Investor Atas Bumn Terprivatisasi Dwi Lusi Tyasing Swastika
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 1 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

Most of the SOEs in developing countries, especially Indonesia has a weakness governance, among other issues that cause agency problems of government intervention in the management of SOEs is high. Corporate governance is expected to serve to suppress or reduce the agency cost due asymetric information, that the more managers (agent) know internal information and the company’s prospects in the future compared with shareholders and stakeholders (principal). This research was conducted to determine the extent to which corporate governance is measured by Shareholders’ Meeting Index, Board of Director Index, Firm’s Transparency Index, affect the quality of investor information as indicated by the value of the bid-ask spread on investments in privatized SOEs. The research sample was privatized 11 SOEs for the period 2008-2011, totally 44 observations. By using multiple linear regression analysis, the results showed that Shareholders’ Meeting Indexof corporate governance significantly influences the quality of investor information.Keywords: asymetric information, corporate governance, the quality of investor information, privatized SOEs.
Strategi Peningkatan Produktivitas Industri Kreatif Handycraft Upaya Pengelolaan Sumber Daya Berbasis Masyarakat Ign Sri Seventi P; Mahastuti Agung; - Rahmawati; Sarah Rum Handayani; Anastasia Riani S
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

Research and development aims to examine and develop models of training and teaching materials (modules) that are required in the effort of improving the performance of their businesses. Training needs analysis conducted with the concept entrepreneurship small business, namely the implementation of management functions in the production, marketing, finance, management organizations and entrepreneurial spirit of qualified small business. Training needs to develop a spirit of entrepreneurship is 80% with the need include: leadership, self-motivation to become a man of learning and results orientation in the business. Training needs for production handycraft activities is 100% with the need include the administrative aspects of the production, quality control and production of knowledge about workplace safety and health. Potential training needs to develop a financial management business amounted to 83% with aspect needs include financial plan preparation, practical healthy separation of personal paternity and business bookkeeping and practical for small business. Potential training needs for marketing is 73%. Themodul are been developed in this research are entrepreneurship, handycraft bag from batik, and accounting.Keywords: entrepreneurship, management organization, marketing, production, and finance (accounting)
Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Perusahaan Yang Terdaftar Di Bursa Efek Indonesia - Melvina; Mitha Dwi Restuti
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

Good corporate governance enable company to increase their performance through effective and efficient operation. The purpose of this research were investigate the effect of good corporate governance to company performance. Sample of this research is 66 listed company and had Corporate Governance Perception Index (CGPI). Company performance measured by ROE and Tobin’s Q. Multiple regression used to test the hypotheses. The result were good corporate governance had no effect on ROE and Tobin’s Q. This result indicate that good corporate governance did not have effect on short term and the effect can be seen in the long term.Keywords: good corporate governance, company performance
Pengaruh Fungsi Mentoring dan Partisipasi Dalam Penetapan Tujuan Terhadap Kualitas Hubungan Supervisor-Auditor: Peran Keadilan Organisasi Sebagai Variabel Mediasi - Rispantyo; - Rahmawati
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
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Abstract

Mentoring in the Badan Pengawasan Keuangan dan Pembangunan (BPKP) is an important program in an effort to carry out its role supporting the accountability of the President through the Capacity Building, Current Issues, Clearing House, and Check and Balance. Drawing on goal setting, socialization, and organizational justice theories, a model of the mediating role of organizational justice perceptions was developed and tested with path analysis. This paper investigates the perceptions of distributive and procedural justice as a mediation between the effects of mentoring fuctions and participation in goal setting on quality of supervisor-auditor relationship. The sample included 41 government auditor in BPKP Daerah Istimewa Yogyakarta (DIY). The analysis showed that distributive justice as a mediation between the effect of mentoring function on quality of supervisor-auditor relationship, but not for procedural justice. The results of this study also found evidence that distributive justice as a mediation between the effect of participation in goal setting on quality of supervisor-auditor relationship, but not for procedural justice. The paper finds that if mentoring goes well, it is directly or indirectly to improve the quality of supervisor- auditor relationship, through distributive justice. The paper includes implications for developing effective mentoring programs for government auditor.Key words:      mentoring, goal setting, ditributive justice, procedural justice, supervisor-auditor relationships.
Strategi Manajemen Berbasis Keuangan Sebagai Faktor Mitigasi Dalam Penerimaan Keputusan Opini Going Concern Studi Empirik pada Perusahaan Manufaktur di Indonesia Widhy Setyowati
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 4 (2012): Conference In Business, Accounting And Management (Cbam) 2012
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Abstract

This research is motivated by the Auditing Standard Statement (PSA) number 30 (2001) that requires auditors to evaluate the management plans to overcome financial distress of the company.The management strategy that influence the acceptance of going concern opinion involves financial based strategy such as sale of common stock strategy, issuing new debt or debt restructure, sale of fixed asset and reduction cost strategy. The use of financial condition control variable is based on the assumption that going concern opinion is given only when the company experience financial distress (McKeown et al., 1991; Behn et al., 2001). To test the hypothesis used the logistic regression towards the manufacturer which was registered in Jakarta Foreign Exchange year 2003 – 2007 and experienced financial distress by fulfilling one of the criteria, such as the following: (1) negative work capital, (2) negative equity, (3) negative operating profit and (4) negative net profit. From these criteria are obtained the sample of 275 companies. The result show that sale of common stock strategy and issuing new debt or debt restructure as mitigation factor but sale of fixed asset strategy cannot be used to predict the acceptance of going concern opinion. Otherwise, cost reduction strategy strategy indicates contrary information in going concern opinion acceptance. This evidence gives additional evidence showing that cost of reduction strategy at financial distress company indicates that the company have financial problem.Key words:      going concern opinion, financial distress, financial based strategy financial information.
MENINGKATKAN KINERJA BISNIS MELALUI KEUNGGULAN BERSAING KULINER KHAS SEMARANG (StudiPada Sentra Usaha MikroLumpia, Bandeng Presto danWingko di Kota Semarang) Bogy Febriatmoko; Susilo Toto Raharjo
Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015
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Abstract

This research analyze the effect of entrepreneurship orientation, market orientation, and competitive advantage to enhance the business performance. This research  formula is how to create competitive advantage to enhance the business performance.  The population which has selected in this research is micro business cluster of lumpia, bandeng presto, and wingko in Semarang. Those are 104 industries and total sample of this research are 102 industries. Collecting data using questionnaire with score start from 1 (very disagree at all) to 7 (strongly agree at all). The data analysis tool which used is Structural Equation Modelling (SEM) with AMOS 18.  The result  of the data  analysis  goodness of fit index shows that  the research  model has  the suitability of fit (acceptable).  Not  all  hypothesis can  be  accepted  after  SEM analysis.  Accepted hypothesis  is  the  effect of entrepreneurship   orientation   on  business  performance,  market  orientation   on  competitive  advantage,   and competitive advantage  on business performance. While the rejected hypothesis is the effect of entrepreneurship orientation on competitive advantage and market orientation on business performance.  Generally,  the conclusion from the result  of testing model which applied  to micro business cluster  of lumpia, bandeng  presto,  and  wingko in Semarang  shows that  competitive advantage  can  be achieved through  market orientation, where competitive advantage which resulted by the firm can enhance the business performance. This research provides some research limitation and future research agenda that can be done to further research.  Keywords:  entrepreneurship   orientation,   market  orientation,   competitive  advantage,   business  performance
Model Peningkatan Kinerja Operasional melalui Praktek-praktek Manajemen Kualitas Pada Industri Kecil Menengah (IKM) di Kota Semarang Marno Nugroho
Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015
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Abstract

Studies on quality management at the moment is still very relevant to be discussed and followed up with research along with the development activities of the manufacturing industry, especially in Indonesia as one of the countries in South East Asia which is the purpose of industrial activity in the future, since this area is referred to as a cheaper production house of which 70% from industrial activities will be focused in the Southeast Asia region. One of the biggest obstacles experienced by the organization in implementing total quality culture is an obstacle. Every organization in doing the job as achieving total quality commitment will involve employees in  all aspects of planning and implementation, to ensure the provision of skills training of employees, and the achievement of organizational goals. The population in this study were all manufacturing companies in the city of Semarang which generally have a competitive advantage through a commitment to quality management peningatan. The approach used is descriptive analytical to determine the influence of environmental management on environmental performance and the performance of the company. To examine the influence of the independent variables, the dependent variable, and the culture of quality used regression test interaction. The analysis showed that the quality management influence either directly or moderated by a culture of quality in SMEs in Semarang with numbers sig <0.05. While partially can be analyzed most dimensions of quality management and quality culture failed to affect operational performance.  Keywords: operational performance, quality management, quality culture, SMEs, sustainability
Menghindari Green Marketing Myopia: Upaya Peningkatan Performa Produk Ramah Lingkungan Berta Bekti Retnawati
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 1 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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In practice, green appeals are not likely to attract mainstream consumers unless they also offer a desirable benefit. To avoid green marketing myopia, marketers must fulfill consumer needs and interest beyond what is good for the environment. The Three Cs of consumer value position, calibration of consumer knowledge, and credibility of product claims are three important principles to avoid green marketing myopia. Third parties with respected standards for environmental testing and Eco- sertifications  can help to clarify and bolster the believability of product claims. Keywords: Green marketing myopia, three Cs.
Pengaruh Modal Intelektual Pada Kinerja Organisasional: Sebuah Pendekatan Komplementarian Hamdi Harmen; - Fairuzzabadi; - Farid
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
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The study aims to examine the effect of intellectual capital’s components – human, structural, and relational capital, and their interactions on the organizational performance in a sample of private higher education in Yogyakarta. The regressions results indicated organizational performance in the dimension of organizational effectiveness can be well-explained by each component of intellectual capital. The results also indicated the interactions among human capital and relational capital had a synergistic or enhancing interactions in explaining performance of higher education institution.Keywords: intellectual capital, organizational performance, higher education institution.

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