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INDONESIA
PRESTASI
Published by Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
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Articles 89 Documents
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POTENSI PENGEMBANGAN KELOMPOK USAHA BERSAMA LAA TAHZAN DAN KELOMPOK USAHA BERSAMA REJEKI DI DESA MUDAL, KECAMATAN TEMANGGUNG, KABUPATEN TEMANGGUNG Hamdani, Muliawan; Yusuf, Muhammad; Kusumaningtyas, Metta
PRESTASI Vol 12, No 2 (2013): PRESTASI
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Abstract

ABSTRACT  Mudal village is one of the villages that are within the scope of the District of Temanggung. Based on the last record, there are 54 small industries and 102 micro-scale industries (home industry). Some of the problems as described above are also faced by small industry players and households in the village Mudal, District Temanggung. The residents of this village who decided to pursue efforts to realize that such activity is a way to empower themselves and improve living standards. However, several challenges still must be faced that makes their efforts generally have not been able to realize a significant increase in the standard of living of the financial side. For this reason, various efforts that might be taken to overcome or at least minimize the impact of some of the constraints listed above should be performed. Given the fact that in general they have a weakness in terms of capital, labor, production and marketing capabilities, some villagers Mudal who runs the household scale business then decided to join in some business groups. Two business groups which are Laa Tahzan and Rejeki.  Keywords : small and medium scale enterprises, business networking, the potential for development
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PENGETAHUAN MANAJEMEN BIAYA DAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI Nevita, Ade Octa Nevita Octa; Farida, Dessy Noor; Imaningati, Sri
PRESTASI Vol 13, No 1 (2014)
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Abstract

ABSTRACT This study aimed to examine the effect of budgetary participation and managerial performance. Contingency approach used in this study because there are espects of each situation in the implementation of relationship budgetary participation on managerial performance. Know ledge management and organizational culture cost is a factor that is used to moderate the relationship. This research was carried out to managers in Jepara furniture company by distribusting questionaires distributed directly as a method of data collection. Based on data Analysis, proving that positive effect of budget participation on manajerial performance. Result of the interaction of knowledge management can strengthen the relationship participation fee budget and managerial performance. Entirely shown by the results of the significance value is less than 0.05. Results interactions weaken the organiztional culture of participation and managerial performance relationship. Significant results are indicated by values greater than 0.05.  Keywords : Budget Participation, Managerial Performance, Cost Management Knowledge, Organizational Culture. 
PENGUJIAN TRADE-OFF THEORY: APAKAH PERUSAHAAN DI INDONESIA MELAKUKAN OPTIMALISASI HUTANG? Fuady, Misbach
PRESTASI Vol 12, No 2 (2013): PRESTASI
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Abstract

ABSTRACT This study examined the role of trade-off theory (TOT) in determining the capital structure of public companies in Indonesia. Tests using data on the financial statements of public companies in Indonesia, using the model of partial adjustment targets in the period 2002 to 2011. Research carried out shows that the adjustment of the actual debt towards a target debt at a rate of 42.61% per year. It shows that public companies in Indonesia shows the optimizing behavior of debt by adjusting the actual debt towards optimal debt targets in accordance with the concept of dynamic capital structure based on the trade-off theory.  Keyword: trade-off theory, pecking order theory, optimal capital structure
PENGARUH KOMPETENSI DAN AKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA Kusumaningtyas, Metta
PRESTASI Vol 11, No 1 A (2013): PRESTASI
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Abstract

Abstract   The objective of this study is to analyze the influence of the competence and activities of the audit committee on earnings management. Earnings management in this study were measured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2008-2009. Based on purposive sampling method, the number of samples in this study of 65 samples. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that audit committee competence, and audit committee activity had a significant negative effect on earnings management.  Keywords : earnings management, audit committee, insitutional ownership.
ANALISIS KORELASI PENDAPATAN DAERAH DENGAN PERTUMBUHAN EKONOMI KABUPATEN/KOTA DI PROPINSI JAWA TENGAH Joost, Gerard Albert
PRESTASI Vol 13, No 1 (2014)
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Abstract

ABSTRACT.One of the main features in the region capable of carrying out regional autonomy is located on the fiscal capacity to finance the administration of the region with the degree of dependence on the central government has become smaller and the proportion is expected that the PAD should be the biggest part in mobilizing funds local governance. The problems examined in the study were (1) What is the relationship with the Regional Income Growth of Province of Central Java in 2003-2011? (2) What is the relationship with the Regional Special Allocation Fund Growth of Central Java province in 2003-2011? (3) What is the relationship of DBH with Economic Growth in Central Java province in 2003-2011? This study uses a quantitative approach. The sample was eight district / city of Central Java Province. The technique of sampling was purposive sampling, researchers took eight regencies / cities, among others: Purbalingga, Banjarnegara, Kebumen, Wonosobo district, Winton District, District Apex, Batang, Salatiga. The technique of collecting data through documentation. Data analysis techniques with panel data and analysis tools Least Square Dummy Variable (lSDV) or also known as Fixed Effect Model (FEM). using descriptive statistics and a different test (t-test). The results showed that there are significant fiscal decentralization in the province of Central Java is evidenced by (1) Local Revenue Local Revenue Estimate positive and significant impact on GDP with a significance level of 5%, where the value of the coefficient is equal to 2.654913 which means that if the revenue area increased 1 million, then the GDP will increase the amount of 2,654,913 dollars. (2) Special Allocation Fund Estimate of Special Allocation Fund and significant positive effect on GDP at 5% significance level where the value of the coefficient is equal to 6.916613 which means that if the special allocation fund increased by 1 million, then the GDP will increase the amount of 6,916,613 dollars. (3) DBH Tax / Non Tax Revenue Sharing Estimate Tax / Non-tax and no significant negative effect on GDP at 97% significance level 5 where the value of the coefficient is equal to 1.960468 which means that if the tax revenue / tax not increase 1 million, then the GDP will increase the amount of 1,960,468 dollars. (4) Based on the FEM model that generated the original income and the Special Allocation Fund and significant positive effect on GDP whereas DBH Tax and non-tax and no significant negative effect on GDP. Processing of data obtained from Chi-Sq value is 8.1507066 Statistics with Chi square table value at df (3) α = 5% is 7.81.Keywords: Regional Revenue, Economic Growth
ANUITAS DI PERBANKAN SYARIAH Wahyuni, Mirasanti
PRESTASI Vol 13, No 1 (2014)
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Abstract

 Abstract  This article discusses the differences annuity method and proportional method of financing murabaha Islamic bank by means of a simulation calculation of both methods is then analyzed. From the simulation results obtained calculation that the amount of the installment to be paid customers is the same each period. There are differences in the amount of the principal and installments margin. When using the proportional method, the amount of the principal and installments margin of each period would be as great. If using the annuity method, the amount of principal will be greater the longer the installment margin but the longer it will be smaller. The amount payable is the same kind of customers using the annuity method or the proportional method, the principal installments and installment loan margins.  Keyword : the annuity method, the proportional method, financing murabahah
PENYUSUNAN MODEL PENINGKATAN STANDAR KINERJA ORGANISASI MENGGUNAKAN STRATEGI PROSPEKTOR DAN BUDAYA ORGANISASI ATHENA BAGI KOPERASI Pramesti, Hernawati; Dananti, Kristyana
PRESTASI Vol 12, No 2 (2013): PRESTASI
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Abstract

ABSTRACT Today the cooperative has undergone many developments and even competition. For the cooperativeis required to further improve its performance in serving the public. One effort that can be done is by the application of prospector strategy and organizational cultureof Athens, which is already known to positively influence the implementation of the organizations performance. The purpose of this study is to constructa model with improved performance incooperative prospector strategy implementation and organizational culture Athena. The first stage is to identify the existence ofthe cooperative. After the social construction obtained will then be compiled Cooperative performance improvement model that can be used to measure or evaluate the condition of acooperative as well as the development of performance standards, which will ultimately benefit the improvement of organizational performance and national development in general. The approach used is qualitative-phenomenological approach for implementers to test the model. The unitof analysis is cooperative in Surakarta. The units of analisys are the organizers, participants and facilities as sociated with the organization. Participants performed retrieval based on the criteria of successin generating financial report sorganizers. The analisys is descriptive qualitative method. The out put of this research is a model of social rekasaya a cooperative organization performance improvement.  Keywords: Performance Organization, Cooperation, and prospector strategy and organizational cultureof Athens
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERBANKAN Pertiwi, Nugraheni Restu; Yusuf, Muhammad
PRESTASI Vol 11, No 1 A (2013): PRESTASI
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Abstract

Abstract    The purpose of this study is to investigate the relation between Intellectual Capital with financial banks perfomance. Measurement of Intellectual Capital uses VAIC™, while measurement of financial banks perfomance used CAMELS (CAR, NPL, PDN, ROA, LDR and MR). The population of the study is the listed banks on Indonesia Stock Exchange period 2007 until 2011. Determination of the sample in this study is carried out by using the method of purposive sampling. The hypotheses are tested using Partial Least Square analysis. The result show that Intellectual Capital is positive influential to financial banks perfomance with CAR, ROA, and MR, negative influential to financial banks perfomance with NPL and MR, and not influential to financial banks perfomance with PDN.  Keywords: Intellectual Capital, VAIC™, financial banks perfomance, CAMELS (CAR, NPL, PDN, ROA, LDR, and MR), Partial Least Square (PLS)
PENGARUH PARTISIPASI ANGGARAN TERHADAP KESENJANGAN ANGGARAN DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI (Studi Pada Rumah Sakit Umum Daerah (RSUD) Dan RSI Sultan Agung Di Kota Semarang) Indriani, Listya; Yusuf, Muhammad
PRESTASI Vol 13, No 1 (2014)
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Abstract

ABSTRACT Organizational culture is a factor that determines tJhe characteristics of an organization. Study of organizational culture has a significant value in researching an organization. Organizational culture study shows how a culture develops in an organization, internalized in the behavior of the members of the organization, and have a relationship with the over all performance of the said organization. Culture of the organization with other organizations are relatively different, depending on the characteristics of the organization it self. In this case, the private hospital organizations have cultural differences with the government hospital organization. The purpose of this study to determine the effect of budgetary participation on budgetary slack, the influence of organizational culture on work-oriented and people-oriented budget participation on the relationship with the budgetary slack. In this study for samples using convenience sampling technique. Samples were selected in this study is the manager or manager-level Regional General Hospital (RSUD) and RSI Sultan Agung. Data analysis method used is simple linear regression analysis and moderated regression analysis (MRA). The results showed that budgetary participation has a positive effect on the budgetary slack, the organizational culture oriented jobs weakens the negative effect on the relationship between budgetary participation budgetary slack, and the culture of a people-oriented organization that positively strengthen the relationship between budgetary participation of the budgetary slack.  Keywords: Budget Participation, Organizational Culture, Budgetary Slack

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