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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 24 Documents
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Search results for , issue "Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012" : 24 Documents clear
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
Publisher : Conference In Business, Accounting, And Management (CBAM)

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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.
Diagnosing Organizational Change: How The Implications To Employee And Organization Performances Prita Ayu Kusumawardhany
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Business environment with continual changing and tight competition required each organization to survive and win the competition. Organizations are required to learn and to grow in gaining competitive advantage. Organization’s ability to survive is determined by the ability of organizations to change, adapt to changing business environment and potential changes that could occur in the future. This study describes the process of change that happened on one of a state owned company in Indonesia with 17 (seventeen) diagnosed key elements of the changes model by using the Readiness for Change by Stewart. From the diagnosed process, it could be seen the changes had been taken place so far and the reaction or response from the organization players, which can be useful in searching for factors that can support and hinder the implementation of change within an organization and how much GAP happened. The better reaction from the players would give the organization positive implications on employee performance and also the performance of the organization. The type of research is using explanatory. This research used a case study, using interviews, observation and screening the company’s internal documents to obtain necessary data.Keywords:      organization change, readiness for change model, 17 (seventeen) key elements, employee performances, organization performance
Disparitas Antar Kecamatan Dan Strategi Pembangunan Ekonomi di Kabupaten Banyuwangi Nur Anim Jauhariyah; Abdul Kholiq Syafa’at; Nurul Inayah; Lely Ana Ferawati Ekaningsih
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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The study was conducted 1) to Knowing the potential of each sector in Banyuwangi and 24 districts, 2) to analyze the economic disparity among districts in Banyuwangi. Analysis of the data used typology Klasen, Location Quotient (LQ), Analysis of Inter- District Disparities, Policy Analysis with Analytical Hierarchy Process (AHP). The results of the analysis of the economic development strategy in Banyuwangi is as follows: Klassen Quotients result shows that the sector can be categorized as an advanced and fast-growing sector (primary sector) refers Agriculture and the sector is underdeveloped sectors of Manufacturing, Trade, Hotels and Restaurants, Transport and Communications, and Services. The results of the analysis of the seed sector LQ sectors have LQ values> 1 consists of Agriculture, mining and quarrying sector, and financial sector, leasing, and corporate services. The agricultural sector is a sector that is still contributing to economic growth in Banyuwangi. AHP analysis results to find policy solutions from primary data analysis indicates that the sector is still very optimistic about the potential and developed in accordance with the year Banyuwangi analysis is still optimistic on the agricultural sector, followed by hospitality sector saw the potential of tourism in Banyuwangi is still beautiful and clean, potential to be optimized to increase revenue Banyuwangi. The results of the analysis of disparities among districts using Williamson Index and Theil Entropy Index that Wongsorejo District, Muncar, Kalipur, and Licin possessed a relative index of inequality is higher than the other sub-districts.Keywords: disparities, policy strategies, the potential of the distric.
Dampak Set Peluang Investasi Terhadap Cost Of Equity Capital Pada Perusahaan Publik di Indonesia Sri Hermuningsih
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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The purpose of this study demonstrate the influence of Investment Opportunity Set to Cost Of Equity Capital companies listed on the Indonesia Stock Exchange. The population in this study are all companies listed on the Indonesia Stock Exchange in the period 2008 to 2010. Sample selection by using purposive sampling number of 107 companies. Hypothesis testing by Structural Equation Model (SEM) These findings showed that the Investment Opportunity Set have a significant negative impact on Cost Of Equity CapitalKeywords: Set Peluang Investasi, Cost Of Equity Capital
Corporate Governance Dan Profitabilitas: Pengaruhnya Terhadap Corporate Social Responsibility Perusahaan Yang Listing Di Bei Ninda Eka Agustina; Moh. Syadeli
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Corporate Governance is a set of systems that regulate and control the enterprise in creating added value for stakeholders and stockholders who provide long-term benefit. Companies with high profitability will present information corporate social responsibility (CSR) more. CSR is used to bridge the company’s interests with the interests of stakeholders that the company’s activities in dealing with environmental pollution as well as the obligations of the company on the issue of financial accountability through reporting company and the information needs to be known by stakeholders. The purpose of this study was to analyze the effect of corporate governance (institutional ownership, board of directors) and the profitability of the CSR with firm size as control variables. The sample was selected using purposive sampling method under consideration (judgment sampling) to obtain samples of food and beverages 39 companies listed in the Indonesia Stock Exchange in 2008-2010. Methods of analysis using multiple regression analysis with the results of (1) Institutional Ownership, commissioners and profitability significantly influence the CSR, (2a) Institutional Ownership no significant effect on CSR, (2b) The Board of Commissioners significant effect on CSR, (3) significant Profitability towards CSR.Keywords: Corporate Governance, Institutional Ownership, Board of Commissions, Corporate Social Responsibility.
Investors’ Reaction To Csr Disclosure: Evidence From Indonesia Salim Darmadi; - Gunawan
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Penelitian ini bermaksud mengetahui bagaimana reaksi investor pasar modal terhadap pengungkapan tanggung jawab sosial perusahaan pada perusahaan-perusahaan publik yang tercatat di Bursa Efek Indonesia (BEI). Selain melihat ukuran pengungkapan CSR secara agregat, studi ini juga menggunakan ukuran pengungkapan CSR secara disgregat, yang meliputi empat dimensi (pemberdayaan masyarakat, produk, hubungan dengan karyawan, dan lingkungan hidup). Berdasarkan informasi yang diungkapkan dalam laporan tahunan 2008 dan 2009, sampel studi ini terdiri ini terdiri dari perusahaan-perusahaan yang bergerak dalam sektor-sektor industri high-profile. Hasil pengujian empiris menunjukkan bahwa pengungkapan CSR secara agregat tidak direspons oleh investor secara signifikan, namun masing-masing dimensi CSR mendapat respons yang berbeda-beda. Investor cenderung bereaksi positif terhadap pengungkapan terkait pemberdayaan masyarakat dan lingkungan hidup, sedangkan reaksi negatif terdapat pada pengungkapan terkait hubungan karyawan. Karena perusahaan-perusahaan yang lebih besar memiliki tingkat visibilitas yang tinggi, studi ini juga meneliti apakah ukuran perusahaan berperan signifikan dalam menjelaskan reaksi pasar terhadap pengungkapan CSR.Keywords:Corporate social responsibility, disclosure, Indonesia, market reaction, stock returns
Technology Readiness Model (Trm) Dan Technology Acceptance Model (Tam) Dalam Memprediksi Niat Individu Dalam Menggunakan E-Learning - Rahab; - Haryadi; Hermin Endratno
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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The Internet and Web-based technologies have used to support implementation learning program. E-learning is utilization information technology to support learning activity. Using e-learning in higher education have important role to support learning effectiveness. Some of universities in Indonesia have begun to implement online learning to support learning process. This study investigated the effect of individual readiness on e-learning acceptance. This study combine between technology readiness model with technology acceptance model into one model to investigate the role individual technology readiness to technology acceptance. Individual technology readiness are measured by four dimensions are optimism, innovativeness, insecure, discomfort. An empirical study was conducted among lecturer at JenderalSoedirman University. Partial Least Square was used to analyze the model. This study show that from four dimensions of technology readiness only optimism dimension that effect to perceive ease of use and perceive usefulness.This study also show that intention to use e-learning is effected by their perception to e-learning usefulness.Based on this findings can be concluded that lecture who have higher optimism will have higher perceive ease to use and usefulness of e-learning. Lecture will use e-learning if they perceive that e-learning useful to support learning process.Keywords: Technology Acceptance Model (TAM), Technology Readiness model, E-learning.
Efektifitas Pelaksanaan Self Assessment System Dan Modernisasi Administrasi Pajak Terhadap Kualitas Pelayanan Pajak (Studi Kasus Pada Kpp Kebon Jeruk 1) Nuramalia Hasanah; Indra Pahala; Susi Indriyani
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Penelitian ini bertujuan untuk menganalisis pengaruh Efektifitas pelaksanaan Self Assessment System dan modernisasi administrasi pajak terhadap kualitas pelayanan pajak KPP Kebon Jeruk 1 di Jakarta Barat dimana peneliti memfokuskan sampel penelitian pada wajib pajak pribadi. Penelitian ini menggunakan data primer. Metode yang dipakai adalah metode kuantitatif dengan pendekatan regresi. Teknik pengambilan sampling adalah metode non probability sampling, yaitu convenience sampling method dengan sampel sebanyak 100 wajib pajak pribadi . Hasil regresi dari penelitian ini adalah Efektifitas Pelaksanaan Self Assessment System dan Modernisasi Administrasi Pajak secara simultan berpengaruh signifikan terhadap Kualitas Pelayanan Pajak. Kata kunci: Self Assessment System, Modernisasi Administrasi Pajak, Kualitas Pelayanan Pajak.Kata kunci: Self Assessment System, modernisasi administrasi pajak, kualitas pelayanan pajak
Analisis Pengaruh Profesionalisme Terhadap Komitmen Organisasi, Kepuasan Kerja,Prestasi Kerja Dan Keinginan Berpindah Bagi Tenaga Profesi Perawat (Studi Pada Rumah Sakit Islam Sultan Agung Semarang) Sri Rahayuningsih
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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This research aimed to test and analyze the influence of the professionalism toward organizational commitment, working satisfaction, working achievement, and quitting pretention from the nurses of Sultan Agung Islamic Hospital. This research was done using survey method to 120 nurses of Islami Hospital Sultan Agunng Semarang. Sampling technique used was census method. To test the data, the writer used validity test through factor analysis, reliability test with Alpha Cronbach, classis assumption test, simple linear regression analysis, and t-test to test and prove research hypothesis.The validity of data collected was tested using factor analysis method and for its reliability was tested using alpha coefficient (Alpha Cronbach). The result was that all data were valid and reliable. The result of analysis and discussion showed that: (1) professionalism positively influenced organizational commitment. It means that the higher professionalism, the higher organizational commitment also; (2) professionalism positively influenced working satisfaction. It means that the higher professionalism, the higher working satisfaction also; (3) professionalism positively influenced working achievement. It means that the higher professionalism, the higher working achievement also; (4) professionalism positively influenced quitting pretention. It means that the higher professionalism, the higher quitting pretention also.Keywords:      Professionalism, Organizational Commitment, Working Satisfaction, Working Achievement, and Quitting Pretention
Analisis Faktor-Faktor Yang Mempengaruhi Premature Sign-Off Of Audit Procedure Pada KAP di Jawa Tengah Nanik Sri Utaminingsih; Hayuning Tyas
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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The study aims at testing the effect of job level, professional ethics and locus of control on the premature sign off. The population used in this study is all auditor working at the Public Accountant Office in Central Java. The population of the study includes junior auditors, senior auditors, managers and partners. By using convenience technique sampling, the study collected 75 auditors as samples.Primary data are collected using five-scale likert questioners. Moreover, the study employs partial least square (PLS) to analys the data. The study conclude that internal locus of control does not impact on the premature sign-off. The job level affect on the premature sign off. At the same time, job level also has positive impact on professional ethics. On the other hand, professional ethics, negatively affect premature sign off. The results show that the direct effect of job level on premature sign off is greather than the indirect effect of job level on premature sign off by using professional ethics as a moderating variable.Keywords: job level, professional ethics, locus of control, premature sign off.

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