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INDONESIA
Graduasi: Jurnal Bisnis & Ekonomi
Published by Sekolah Tinggi Ilmu Ekonomi Surakarta
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue " Vol 32 (2014): Maret" : 6 Documents clear
Pengaruh Motivasi Prestasi, Kekuasaan, Dan Afiliasi Terhadap Kinerja Dosen Pada Perguruan Tinggi Swasta Di Surakarta Kusasih, Ida Ayu Kade R.; Mutmainah, Hestin; Ardyan, Elia
Graduasi: Jurnal Bisnis & Ekonomi Vol 32 (2014): Maret
Publisher : STIE Surakarta

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Abstract

Lecturers are professional educators and scientists with the main task of transforming, developing, and disseminating science, technology, and arts through education, research, and community service. The purpose of this study is to determine how much influence achievement motivation, power motivation, and affiliation motivation on the performance of lecturers, especially female lecturers at private universities in Surakarta which certainly has her own characteristics and challenges in performing her dual role. When the motivations of a lecturer are known, it can be used as the basis of giving motivation to improve her performance.
Faktor–Faktor Yang Dapat Mempengaruhi Pemahaman Atas Informasi Akuntansi Terhadap Persepsi Para Pelaku Pengrajin Tahu Didaerah Kecamatan Kartasura Darnawan, Nanang; Ismunawan, Ismunawan
Graduasi: Jurnal Bisnis & Ekonomi Vol 32 (2014): Maret
Publisher : STIE Surakarta

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Abstract

Understanding of accounting information is one of the companys activities to determine the extent of its business development and as a decision making for businesses to determine the policy to be taken, accounting is an indicator of operating performance in declsion-niakirq2 so as to Improve the management of the business of the small and medium businesses can identify and predict problems that arise in order to quickly take timely policy.  Issues in this study include whether the knowledge, the attitude of the offender, and motivation affect the perception of the industry players in the area ofsmall artisans knows Kartasura district. The purpose of this study was to determine the effect of accounting knowledge, attitudes and motivations of the perpetrators of the perceptions of business people on understanding the accounting information partially or simultaneously. Analysis and research methods in research on industrial business craftsmen know who was in the area Kartasura districts with a sample of 60 artisans out using quota sampling method. The data collection method using questionnaires with multiple linear regression analysis, t test, F test, and coefficient determination (R2) which is accompanied with the analysis of the classical assumptions. Partial results analysis, accounting knowledge, attitudes, motivation arid long efforts positively influence the perception of UKM over accounting, information this is evident from the value of each variable of t count > t table (2.005) with the significance of each variable < 0,05. Both variables simultaneously also a positive effect on the perception of SME’s over accounting information. This is evident from the value of F count (75.903) > F table ( 2.78 ) with significance 0.000 < 0,05. The accounting knowledge, attitudes, motivation and long effort by 83.5% influences on the perception of UKM on understanding the accounting information. Based on the analysis it can be concluded among other things that buiness people have an understanding of the craftsmen know that positive accounting information to the perception of the perpetrator knows, and the attitude and motivation of actors in the decision making attempt to determine the progress and development of their business.As for the suggestion that the author can give the actors are expected to include craftsmen know more detail in understanding the accounting information in decision making.
Nalisis Technology Acceptance Model Pada Koperasi Dan Ukm Menggunakan Sistem “Online” Dengan Budaya Sebagai Variabel Moderator Retnoningrum, Retnoningrum
Graduasi: Jurnal Bisnis & Ekonomi Vol 32 (2014): Maret
Publisher : STIE Surakarta

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Abstract

UKM and Cooperatives, business organizations in Indonesia, which is expected to alleviate the economic crisis. The issues that are currently of concern to the  Government of Indonesia strive for economic recovery through by using of information technology. Tendency on the issue, the attitude of acceptance or rejection of a user information technology system (Technology Acceptance Model / TAM) is the technology acceptance model that can explain and predict ones intention to use the technology (behavioral intention) to use it ( behavior). The purpose of this study was to analyze the TAM model on UKM and cooperatives with an online system that culture moderated. Data was collected through surveys on UKM and Cooperatives in Surakarta. Data collected 145 respondents, using AMOS 18 shows that cultural variables masculinity/femininity moderate the perceived ease of use to the perception of use, as it also moderate the perception of the use of the intention to use technology systems, it is contrary to the uncertainty avoidance cultures. Both of these variables moderate the influence of intention ( behavioral intention ) toward usage behavior (behavioral ) use of information technology systems in UKM and cooperatives.
Analisis Karakteristik Personal Pejabat Penatausahaan Keuangan Terhadap Etika Penyusunan Laporan Keuangan Satuan Kerja Perangkat Daerah Surakarta Almaidah, Siti; Sriyanto, Sriyanto; Wijayanti, Handayani Tri
Graduasi: Jurnal Bisnis & Ekonomi Vol 32 (2014): Maret
Publisher : STIE Surakarta

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Abstract

The purpose of the study is to examine and analyze the personal characteristics of the financial administration officials on local agency consisting of locus of control, work experience, gender, equity sensitivity to the ethics of the financial statements on local agency in local government of Surakarta. The population was all employees who work in the government accounting functions in Surakarta. The sample selection criteria using exsidental sampling. Alternative hypothesis tested in this study include: there is a difference between financial administration officials with an internal locus of control and financial administration officials with an external locus of control, senior and junior financial administration officials, financial administration officials of men and women, as well as the financial administration officials benevolents category and financial administration officials entitleds against disclosure, cost and benefit, responsibility, misstate, and timeliness of financial reporting on local agency. Testing  the validity of research data using the Pearson Product Moment. Data reliability was tested using Cronbach Alpha. While this research hypothesis testing using the Mann Whitney U-Test. The results showed there were significant differences on disclosure, cost & benefits, responsibility and punctuality misstate except between financial administration officials on local agency with an internal locus of control and financial administration officials on local agency with an external locus of control. There were no  significant differences between junior and senior financial administration officials on local agency to the disclosure, cost & benefits, misstate and timeliness of preparation, except responsibility. There were no significant differences between financial administration officials on local agency of men and women to disclosure, cost and benefit, responsibility, misstate, and timeliness. Lastly, financial administration officials benevolent and financial administration officials entitled has significant differences on local agency about disclosure, cost and benefit, responsibility, and misstate, except factor timeliness of financial statements.
Analisis Sistem Informasi AKuntansi Pada Kinerja UMKM DEngan Laporan Keuangan Sebagai Variabel Intervening Rosita, Rosita; Nugroho, Lailatan; Ilmi, Muhammad Bahrul
Graduasi: Jurnal Bisnis & Ekonomi Vol 32 (2014): Maret
Publisher : STIE Surakarta

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Abstract

his study uses object SMEs in order to determine the performance of SMEs byusing the financial statements resulting from Accounting Information Systems (AIS). Design studies are performed using variables of the AIS , financial statements and performance of SMEs . The hypothesis that will be tested are prepared using multiple regression with two steps of testing. The data collection of objects that SMEs in Surakarta. Questionnaires were returned later created tabulation data are then tested the feasibility of the data obtained so as to produce a decent data to be processed in the test data and test hypotheses.Multiple regression of equation I, is to determine the influence of these factors on the financial statements AIS. Equation II was conducted to determine the influence of factors AIS and financial reports on the performance of SMEs. Results from this study is that the AIS (transaction processing system) does not significantly affect the financial statements and the performance of SMEs in the city of Surakarta. AIS (financial reporting system) significantly affect the financial statements but does not affect the performance of SMEs. AIS (management reporting system) affect the financial statements or performance of SMEs either directly or through financial statements , so that financial statements can be regarded as an intermediate variable (intervening) between AIS (management reporting system) on the performance of SMEs . Influence on the performance management reporting system will be very strong when SMEs through intermediate variable (intervening) the financial statements. The advice given in this study that a large number of SMEs (thousands) in Surakarta should be sampled more research to represent the population of the research object.
Pengaruh Kepemilikan Manajerial, Karakteristik Dewan, Dan Debt Covenant Terhadap Tingkat Konservatisme Akuntansi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010 – 2012) Bandi, Bandi; Shintawati, Vidya Ria
Graduasi: Jurnal Bisnis & Ekonomi Vol 32 (2014): Maret
Publisher : STIE Surakarta

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Abstract

The purpose of this study is to examine the effect of managerial ownership, board characteristics, and debt covenant on accounting conservatism. Managerial ownership  is measured by the percentage of share ownership by the management company. Board characeristics set uses three proxies, they are the proportion of independent commissioners, board size, and the number of commissioners meeting. Debt covenant is measured using the level of leverage (total debt/total assets). Accounting conservatism as a dependent variable using accrual measure. The research data was extracted from financial statements, annual report, as well as information from other media associated with this research. The sample taken in this research was 65 companies listed on the period of 2010 - 2012. The samples selection uses purposive sampling methods. This study employed a hypothesis test using multiple regression test, partial regression test (t test), the coefficient of determination test (R2), and simultaneous regression test (F test). The results of this study indicate that factors influencing accounting conservatism are managerial ownership, the proportion of independent commissioners, board size, and the number of commissioners meeting and also debt covenant is measured using the level of leverage (total debt/total assets).

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