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INDONESIA
PRESTASI
Published by Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
Arjuna Subject : -
Articles 89 Documents
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ANALISIS PENGEMBANGAN WILAYAH DAN SEKTOR POTENSIAL GUNA MENDORONG PEMBANGUNAN DI KOTA SALATIGA Wijaya, Bayu; Atmanti, Hastarini Dwi
PRESTASI Vol 4, No 01 (2009): Juni PRESTASI
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Abstract

Economic development is a process to change the situation to become better. Economic development is a process of increasing income, employment and community prosperity. Economic growth can be used as a measure of regional economic development. Research was conducted in the city of Salatiga. Salatiga city has a very strategic location between Semarang and Surakarta. Salatiga have the facilities and resources that can support economic development. The economic growth is high compared with other regions in the surrounding areas, but the value of GDP is the lowest in Central Java Province. This research is related to the condition of Salatiga during the period 1994-2002. This study aims to identify strategic sectors in the city of Salatiga, which can further be developed to further increase the GDP in order to further increase economic growth to support economic development regions. Key words: economic growth, potential sector.
CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN ENVIRONMENTAL DISCLOSURE Suhardjanto, Djoko
PRESTASI Vol 6, No 01 (2010): Juni PRESTASI
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Abstract

The purpose of this study is to examine relationship between corporate governance, company characteristics and its environmental disclosures. Corporate governance are identified as the proportion of independent commissioner, the ethnic of commissioner president, the educational background of commissioner president, the number of commissary board meeting, the proportion of independent audit committee, and the number of audit committee meeting. Company characteristics are indentified as size, leverage, profitability, and company’s operation territory. Companies’ environmental disclosures are measured by using the Indonesian Environmental Reporting index that developed by Suhardjanto, Tower and Brown (2007). Under proportional random sampling method, 90 Indonesian listed companies’ annual reports are selected. From the sample, there is fourthy seven point seventy eight percent (47.78%) disclosed environmental information with level of five point thirty five percent (5.35%). This study employed logistic regression and multiple regression. Analysis of statistical results cultural background of president commissioner, Size, leverage as powerful variables to predict the level of environmental disclosure. In addition, cultural background of president commissioner, leverage and Profitability are as determinants to predict environmental disclosure.Keywords: Corporate governance, company characteristics, independent commissioners, independent audit committee, environmental disclosure, Indonesian Environmental Reporting (IER) index.
Komitmen Organisasional, Tenaga Penjual, dan Tipe Kepemimpinan: Bagaimana Mengelola, Meningkatkan Komitmen dan Mempertahankan Tenaga Penjual Wardhana, Leo Indra
PRESTASI Vol 9, No 01 (2012): Juni PRESTASI
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Abstract

Sales people are different with the other non-sales employeers. They are more independent and self-reliant. In the other hand, the turnover rate of sales people are the highest among the other jobs in generla. This high degree of turnover rate makes companies suffer from sales loss due to some costs resulting from sales peolpe turnover. Nevertheless, Recruiting and retaining high performing experienced sales people are the most difficult tasks which is faced by sales and human resource managers today. Thus, many organizations need to reevaluate their policy in managing their sales people and need to understand the personality and motivation of their sales people. This paper first shows that the type of leadership, especially transformational and servant leadership is the most suitable leadership style for sales people which possibly lower the rate of turnover of sales people and maintain profitable relationship with customer. Second, the effect of ethical climate also important in sales people retention.
REAKSI PASAR TERHADAP PENGUMUMAN INVESTASI Borolla, Johanis Darwin
PRESTASI Vol 6, No 02 (2010): Desember Prestasi
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Abstract

This research is testing the capital market reaction towards investment announcement which is published by company in Bloomberg News Service. The model that used to test the market reaction around the publishing date of investment information is market adjusted model. This model is appropriate to be use in abnormal return calculation for capital market in developing country, because generally the securities are not traded in certain times (in-synchronized trading) which is concluded in biased Beta calculation. The research resulted that in 21 days examination (10 days before and after, and at the day of the announcement) the market reaction is vary around the day. This is proven by the abnormal return occurred. T-test results are 0.040 significant positive at the h+5 day and 0.063 significant positive at the h+9 day, also 0.05 significant negative at h+7 day.Keyword : investment announcement, market reaction
Analisis Pengaruh Struktur Kepemilikan Publik, Ukuran Perusahaan, Profitabilitas, Risiko Keuangan, Proporsi Dewan Komisaris dan Penerapan GCG Terhadap Praktik Perataan Laba pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2008-2010 Dwi Astuti, Agustina Tunjung; Sudantoko, Djoko
PRESTASI Vol 11, No 01 (2013): Juni PRESTASI
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Abstract

In this study, researcher examined six factors that influence practice of smoothing earnings is the structure of public ownership, firm size, profitability, financial risk, the proportion of independent board and the application of good corporate governance by testing at the manufacturing companies listed on the Stock Exchange in 2008-2011. The purpose of this study was to analyze influence between the structure of public ownership, firm size, profitability, financial risk, the proportion of independent board and the application of good corporate governance on earnings smoothing practices in manufacturing companies on the Stock Exchange. The research sample of 34 manufacturing companies in the BEI, the method used is purposive sampling is a sampling method by specifying the criteria listed manufacturing companies on the Stock Exchange year period 2008-2010, the company successively experienced net profit in the post , manufacturing companies that reported complete data and the companies that implement good corporate governance in full, with the audit committee. The results obtained figures on the significance test of Hosmer and lameshow test 0.057> significance level (α = 5% = 0.05). It is said that the model is acceptable because it fits with the observation data. Logistic regression equation model in this study are: Y = 13996-7948 SKP - 0734 UK - 0.87 ROA - RK 2516 + 0045 + 0113 BOD GCG + e. The results obtained partial regression test results that the public ownership structure variables showed the significance of <0.05, and the other independent variables showed the results of> 0.05. This suggests that the only variables are public kepemikan structure significantly influence the practice of smoothing earnings, other independent variables had no significant effect.Keywords: Public Ownership Structure, Company Size, Profitability, Risk Finance, The proportion of the Board of Commissioners of the Independent, Implementation of Good Corporate Governance.
ANALISIS EFISIENSI PRODUKSI USAHA BATIK SKALA KECIL DENGAN PENDEKATAN STOKASTIK FRONTIER DI PEKALONGAN - JAWA TENGAH Sudantoko, Djoko; Arif, Himawan
PRESTASI Vol 6, No 02 (2010): Desember Prestasi
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Abstract

This research was conducted in small-sized firms that operate in producing batik in Pekalongan. The purposes of this study are to contribute to the understanding of factors affecting the production of batik in the small sized firms, to estimates the efficiency level of production. There are 150 small scaled batik producers were involved in this study. The sample was taken using multistage sampling method. Statistic descriptive analysis is used to give description on the profile of small sized firms. Stochastic frontier production function was used to estimate the level of efficiency in production. The results show that variables raw material, labor, factory overhead, kerosene, and firewood positively and significantly affect the production of batik in small sized industries. However, equipment and scope of business have no significant effect on the production. Results also show technically efficiency level which varies from 0.607 to 0.959 and its average is 0.867 that indicates inefficiency and needing some improvements in production. Keywords:       empowerment, small industry, batik, production, eficiency, Pekalongan, Indonesia
CSR (CORPORATE SOCIAL RESPONSIBILITY) STRATEGI APLIKASI ETIKA BISNIS Supriyono, Edy
PRESTASI Vol 5, No 02 (2009): Desember Prestasi
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Abstract

CSR dapat dikatakan sebagai basis teori tentang perlunya sebuah perusahaan membangun hubungan harmonis dengan masyarakat lingkungannya. CSR memandang perusahaan sebagai bagian dari agen moral, sebuah perusahaan sebaiknya harus menjunjung tinggi moralitas baik dengan atau tanpa aturan hukum. Parameter keberhasilan suatu perusahaan dalam sudut pandang CSR adalah pengedepankan prinsip moral dan etis, yakni menggapai suatu hasil terbaik, tanpa merugikan kelompok masyarakat lainnya dan bahkan ikut meningkatkan kualitas masyarakat lainnya. Dengan prinsip ini perusahaan yang bekerja dengan mengedepankan serta mengaplikasikan CSR akan mem­berikan manfaat terbesar bagi perusahaan maupun masya­rakat, dan selanjutnya masyarakat juga akan memberikan apresiasi positif terhadap perusahaan sehingga terwujudlah suatu hormoni sosial yang saling mendukung untuk lebih maju serta berkembang bersama.Keyword : CSR, Etika Bisnis
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Reviani, Dinni; Sudantoko, Djoko
PRESTASI Vol 9, No 01 (2012): Juni PRESTASI
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Abstract

This study aimstoexamine the effect ofownership structure, firm size, andcorporate governanceonearningsmanagement. Goodcorporate governanceis representedbyan independent commissioners’s composition, audit quality, and theauditcommittee.This research use library research methods and documentation.The data used are secondary data obtained from the site of BEI www.idx.co.id, BEI UNDIP Corner, and the Indonesian Capital Market Directory (ICMD) in the form of financial statements and annual reports from 2008-2010 in the manufacturing sector industrial companies which are listed on Indonesia Stock Exchange. The samples used were 24 companies in the manufacturing category in the period 2008-2010 through a purposive sampling method. The analysis method of this research using multiple regression.Based on the result of study concluced that the variable independent commissioners’s composition and the presence of audit committee have a negative and significant effect on earning management. These result indicated the significance value of the independen commissioner are 0.025, and the significance value of audit committee are 0.001. These result mean that the independent commissioners’s composition and the presence of audit committee being able to reduce earning management. While the ownership structure variables with significance value 0.769, the size of the company with significance value 0.241, and the quality audit with significance value 0.443 showed no significant effect on earning management.Keywords: Ownership structure, size of firms, Corporate Governance, independent commissioners audit committee, audit quality, earnings management
STRATEGI MENINGKATKAN KINERJA PENJUALAN ASURANSI JIWA (Studi Di AJB BUMIPUTERA 1912 Kantor Cabang Semarang) Djauhari, Djauhari; Rachmansyah, Yanuar
PRESTASI Vol 6, No 01 (2010): Juni PRESTASI
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Abstract

Perkembangan industri asuransi di era sekarang ini telah tumbuh dengan pesatnya. Perusahaan asuransi khususnya di sektor asuransi jiwa senantiasa dituntut selalu kreatif dalam menjalankan usaha atau kegiatan pemasarannya untuk menghasilkan kinerja penjualan yang tinggi, khususnya dalam persaingan yang semakin kompetitif.Kreativitas program pemasaran perusahaan asuransi dapat diimplementasikan dengan baik, ketika perusahaan mampu mengetahui karakteristik pasar, mengelola wilayah, kemampuan individu, karakteristik individu, motivasi individu, memiliki komitmen sumber daya pemasaran yang kuat dan mampu memadukan individu yang berbeda-beda menuju satu tujuan yaitu penjualan. Walaupun perubahan pasar dan persaingan yang ketat khususnya di Industri Asuransi Jiwa, senantiasa berdampak pada kinerja penjualan Ujung tombak dari perusahaan asuransi adalah tenaga penjual asuransi (Agen).Oleh karena itu kemampuan dan ketrampilan seorang tenaga penjual asuransi sangat mempengaruhi kinerja penjualan masing-masing individu. Selain kemampuan dan ketrampilan, pasar, wilayah dan jaringan penjualan sangat mempengaruhi kinerja penjualan. Perusahaan asuransi harus mampu menganalisa pasar, wilayah, jaringan penjualan  dan sumber daya pemasarannya untuk menciptakan strategi sehingga mampu menghadapi dan memenangkan persaingan dari perusahaan asuransi lain.Kondisi persaingan penjualan asuransi jiwa di wilayah Semarang sangat ketat. Menurut data dari Dewan Asuransi Indonesia (DAI) Cabang Semarang, jumlah perusahaan asuransi jiwa yang aktif melakukankegiatan operasional di Propinsi Jawa Tengah khususnya di wilayah Semarang tahun 2002 ada 17 perusahaan asuransi jiwa yang beroperasi, sedangkan pada tahun 2006 ada 20 perusahaan asuransi jiwa. Berdasarkan data penjualan new bisnis AJB Bumiputera 1912 Kantor Cabang Semarang dari tahun 2001 sampai dengan tahun 2005 menunjukkan data yang fluktuatif. Data tersebut menunjukkan adanya indikasi persaingan penjualan asuransi jiwa di wilayah Semarang semakin ketat.Berdasarkan pendataan yang dilakukan oleh AJB Bumiputera 1912 Kantor Cabang Semarang (2006), di wilayah Kantor Cabang Semarang terdapat 1.266.397 Kepala Keluarga (KK) potensial yang diperkirakan dapat berasuransi/insurable. Data portofolio di AJB Bumiputera 1912 Kantor Cabang Semarang per 31 Desember 2005 sebanyak 90.085 (7,11 %), sehingga masih banyak potensi yang belum tergarap. Kondisi tersebut merupakan peluang untuk menggarap pasar bagi Agen asuransi jiwa yang ada di AJB Bumiputera 1912 Kantor Cabang Semarang,Permasalahan dalam penelitian ini adanya kinerja penjualan Asuransi Jiwa yang fluktuatif di AJB Bumiputera 1912 Kantor Cabang Semarang dari  tahun 2001 sampai dengan tahun 2005. Terjadinya fluktuasi penjualan tersebut dapat diakibatkan karena kurangnya pengetahuan pasar, kurangnya pengetahuan pengelolaan wilayah, tiadanya jaringan pemasaran yang berkualitas, kompetensi tenaga penjualan yang rendah serta kemampuan pemantauan diri tenaga penjual yang masing rendah.Tujuan dari penelitian ini difokuskan untuk membentuk konsep-konsep tentang manajemen pemasaran khususnya penjualan Asuransi Jiwa; sebagai bahan masukan dan pertimbangan dalam menyusun kebijakan yang berkaitan dengan konsep penjualan Asuransi Jiwa dalam rangka menstabilkan serta meningkatkan kinerja penjualan Asuransi Jiwa. Penelitian ini difokuskan pada faktor-faktor yang mempengaruhi kinerja penjualan, khususnya di perusahaan asuransi jiwa dengan menganalisa pasar, wilayah, jaringan penjualan, kemampuan dan ketrampilan tenaga penjual asuransi. Responden dari penelitian ini adalah tenaga penjual asuransi di AJB Bumiputera 1912 Kantor Cabang Semarang. Jumlah kuesioner yang dibagikan 200, yang kembali 165. Dari jumlah tersebut, sebanyak 157 kuesioner layak untuk dianalisis.Kata Kunci : Pengetahuan pasar, Kualitas pengelolaan wilayah, Kualitas jaringan penjualan, kompetensi tenaga penjualan, kualitas pemantauan diri tenaga penjualan, kinerja penjualan
TELAAH TENTANG MANAJEMEN LABA Andayani, Tutut Dwi
PRESTASI Vol 6, No 02 (2010): Desember Prestasi
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Abstract

Salah satu ukuran kinerja perusahaan yang sering digunakan sebagai dasar pengambilan keputusan bisnis adalah laba yang dihasilkan perusahaan. Informasi laba sebagaimana dinyatakan dalam Statement of  Financial Accounting Concept (SFAC) Nomor 2 merupakan unsur utama dalam laporan keuangan dan sangat penting bagi pihak-pihak yang menggunakannya karena memiliki nilai prediktif. Hal tersebut membuat manajemen berusaha untuk melakukan manajemen laba agar kinerja perusahaan tampak baik oleh pihak eksternal.Manajemen laba sudah menjadi fenomena umum yang terjadi di berbagai negara. Praktik tersebut menuai banyak diskusi, penelitian dan juga kontroversi. Perbedaan pendapat antara akademisi, praktisi, dan regulator membuahkan persepsi yang sangat berbeda dalam memandang persoalan manajemen laba. Akademisi cenderung memandang manajemen laba sebagai praktik yang logis dan rasional sementara praktisi dan regulator cenderung menganggap praktik tersebut adalah sesuatu yang harus diwaspadai bahkan mencemaskan.

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