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International Journal of Economics, Business, and Accounting Research (IJEBAR)

Journal Papers (92) Details Call for Paper Manuscript submission Publication Ethics Contact Authors' Guide Line
1 FACTORS AFFECTING BANKING PROFIT ABILITY IN INDONESIA (STUDIES AT BANK BRI, BANK BNI, AND BANK BTN) , Budiyono Budiyono  
The aim of this research is to know the influence of inflation, BI Rate and Non Performing Loan (NPL) toward the profitability of BUMN bank studies in Bank Rakyat Indonesia, Bank Negara Indonesia, and Bank Tabungan Negara. Profitability is the company's ability to make a profit. The purpose of a company's profitability analysis is to measure the level of business efficiency achieved by the company concerned. The population in this research is all quarterly financial report of Commercial Banks. While the sample used is the financial statements of the first quarter of 2013 until the fourth quarter of 2016 in Bank Rakyat, Bank Negara Indonesia, and Bank Tabungan Negara. This research used multiple linear regression analysis. The result of this research using F test shows that simultaneously the independent variable of inflation, BI Rate, and NPL have significant effect on profitability. Partially the result using t test obtained that BI Rate and Non Performing Loan (NPL) have significant effect on profitability while inflation has no effect on profitability. Key words: Inflation, BI Rate, NPL, Profitability.
2 EFFECT OF AWARENESS, KNOWLEDGE AND ATTITUDE OF TAXPAYERS TAX COMPLIANCE FOR TAXPAYERS IN TAX SERVICE OFFICE BOYOLALI , Monot Wicaksono, Tutik Lestari  
Tax compliance is a major factor affecting tax revenues. To determine the level of compliance of taxpayers in meeting their tax obligations can be seen from the achievement of revenue targets. This research aims to analyzing the influence of taxpayers’ awareness, knowledge of taxation, and taxpayers’ attitude influential on of docility taxpayers in KPP Pratama Boyolali. Convenience sampling was conducted in this research as a method. Data obtained in the form of primary data questionnaire distributed in KPP Pratama Boyolali and data obtained secondary from KPP Pratama Boyolali. Taxpayers taken as sampled was taxpayers who came to KPP Pratama Boyolali who have NPWP good taxpayers people personally and the body was handed SPT in KPP Pratama Boyolali. This research used Multiple Regression analysis tool. The result of research shows that awareness taxpayers influential significantly against of docility taxpayers. The knowledge of the tax is not influential significantly against of docility taxpayers The attitude of the taxpayers significantly influences taxpayer compliance. Keywords: taxpayer awareness, knowledge of taxation, attitude of the taxpayer on tax compliance.  
3 ANALYSIS OF CURRENT RATIO CHANGES EFFECT, ASSET RATIO DEBT, TOTAL ASSET TURNOVER, RETURN ON ASSET, AND PRICE EARNING RATIO IN PREDICTINGGROWTH INCOME BY CONSIDERING CORPORATE SIZE IN THE COMPANY JOINED IN LQ45 INDEX YEAR 2013 -2016 , Wikan Budi Utami  
This study aims to determine the effect of the partially and simultaneously of the Current Ratio (CR), Debt Asset Ratio (DAR), Total Asset Turnover (TATO), Return On Assets (ROA), and Price Earning Ratio (PER) in predicting profit growth by considering firm size at company incorporated in LQ45 index year 2013 -2016 with company size as control a variable. The technique of determining the sample in this research is by using purposive sampling. There are several criteria that must be met by companies listed in the LQ45 Index to be sampled in this study. This research method is using multiple regression analysis which is used to know the influence of independent variable to the dependent variable together and partially. The t test is used to test the influence of each variable change Current Ratio, Debt Asset Ratio, Total Asset Turnover, Return On Asset , and Price Earning Ratio to earnings growth variable with firm size as control variable. The statistical test F aims to examine the effect of changes in Current Ratio, Debt Asset Ratio, Total Asset Turnover, Return On Asset, and Price Earning Ratio simultaneously to the variable of profit growth with firm size as control variable. The R2 test (Coefficient of determination) is done to find out how big the influence variable change Current Ratio, Debt Asset Ratio, Total Asset Turnover, Return On Asset, and Price Earning Ratio to variable growth profit with company size as control variable. From result of t test is known that change of Total Assets Turn Over and change of Return On Assets partially have significant effect to profit growth (∆ EAT) .Variable change of Curent Ratio (∆CR), change of Debt Asset Ratio (∆ DAR), Price Earning Ratio (∆PER) partially no significant effect on profit growth variable with firm size as control variable. From result of F test, it is known that Current Ratio (∆ CR) change, Debt Asset Ratio (Δ DAR) change, Total Asset Turnover (∆ TATO), Return On Asset (∆ ROA) change, Price Earning Ratio (∆ PER) simultant significant effect on profit growth variable at go public company listed in index LQ 45 in Indonesia with company size) as control variable.
4 FACTORS AFFECTING CAPITAL STRUCTURE ON REGIONAL COMPANY OF BKK RURAL BANKS IN SUKOHARJO REGENCY , Hadi Samanto  
The analysis result shows that sales positively affect the capital structure, it means that more sales increase is financed by debt. The asset structure does not positively affect the capital structure, it means that additional current assets are more financed from debt.Profitability has no negative effect on capital structure, it means that profits earned by the company can be partially replanted into the company to increase their own capital. Growth does not negatively affect the capital structure, it means a declining growth rate from year to year due to limited own capital, so asset growth is still financed by debt.Based on the F tests, it shows the sales, asset structure, profitability, growth affects the capital structure simultaneously. Coefficient of determination R², Adjusted R Square value is obtained which shows sales, asset structure, profitability, and growth can explain the structure of capital, the remainder is explained by the residual variable or outside of this study. Keywords: sales, asset structure, profitability, growth, and regression linear multiple.
5 THE INFLUENCE OF PRODUCT VARIATIONS, PRICES AND SALES PROMOTIONS ON CONSUMER DECISIONS IN BUYING MITSUBISHI CARS IN SURAKARTA   , M. Hasan Ma'ruf  
The purpose of this study was to analyze the effect of product variations, prices and sales promotions on consumer decisions in buying Mitsubishi cars in Surakarta both partially and partially. The data analysis techniques used are validity test, reliability test, classic assumption test, multiple linear regression analysis, t test, F test, coefficient of determination (R²). The results obtained: 1) The results of the t test obtained product variations have a positive and significant effect on purchasing decisions, the price has a positive and significant effect on purchasing decisions and promotion has a positive and significant effect on purchasing decisions, 2) F test results obtained Sig. amounting to 0,000 smaller than 0.05 or sig. = 0.000 <0.05, so Ho is rejected so it can be concluded that product variations, prices and promotions have a significant influence together on purchasing decisions. 3) The results of multiple linear regression analysis obtained equation Y = 0.840 + 0.294X1 + 0.291X2 + 0.371X3 4) The coefficient of determination of the purchase decision is 68.6% determined by product variation, price and promotion while the remaining 31.4% (100 % - 68.6%) is influenced by other variables outside the variables studied. Keywords: product variation; price; promotion and consumer decision
6 ANALYSIS OF BILLBOARD CONTRIBUTION TAX TO REGIONAL INCOME OF SUKOHARJO DISTRICT IN YEAR 2012-2016 , Suhesti Ningsih
The purpose of this study was to determine the level of contribution of the advertisement tax on revenue, which in the era of regional autonomy, local governments are required to always improve the reception area, such as an increase in local tax revenue through advertising tax receipts. This research applies descriptive analysis method, wherein the method is used to provide a systematic explanation, actual and accurate statement of fact, and just describe situations or events not to seek or explain the relationships and testing hypotheses. From the analysis of the data shows that Sukoharjo advertisement tax revenue from the year 2012-2016 reached an average of 119.02%.Advertisement tax contribution rate to the Local Tax reached an average3.06%, to the level of the advertisement tax revenue contribution to the local revenue of the year 2012-2016 is still in very less criteria with an average 1.50%.  
7 ANALYSIS OF EFFECT OF PROFITABILITYAND MANAGERIAL OWNERSHIPON THE TERM OF DELIVERY OF FINANCIAL REPORTON SOE REGISTERED IN INDONESIA 2012 STOCK EXCHANGE 2012-2016 , Indra Lila Kusuma, Avesti Nila Nawangsari  
This study aims to examine the analysis of the effect of profitability and managerial ownership over the period of submission of financial statements in the stock exchanges of Indonesia. This research uses secondary data with population and sample of financial data of State Owned Enterprise (BUMN) listed in Indonesia Stock Exchange in 2012 until 2016. The analysis technique used is classical assumption test which includes normality test, multicollinearity, heterokedastisitas and test Autocorrelation. Other tests use multiple linear regression test, T test, F test and Coefficient of determination test. The results showed that Profitability and Managerial Owners Influence all on the Period of Submission of Financial Statements.Profitability, Managerial Ownership and Time of Submission of Financial Statement.  
8 ANALYSIS OF PRODUCTION COST EFFECT WITH ORDER PRICE METHOD ON SALES PRICING OF PRODUCTS AT PT. ANEKA PRINTING INDONESIA IN SUKOHARJO , Maya Widyana Dewi, Muryati Muryati  
This study aims to determine and analyze the calculation of the cost of production of screen printing based on the cost of order method whether it has been in accordance with the theory of cost accounting by comparing the calculation of cost of goods manufactured by the company with the calculation of cost of production based on the cost accounting theory that is using full costing method, As well as to know how much influence the cost of production to the determination of product selling price. This study uses primary data in the form of information obtained from the owner of the company or parties concerned and secondary data with population and sample data of cost of production and selling price of screen printing orders during January 2017. Data collection methods used are literature research methods, interviews and Method of documentation. While the method of data analysis used is by using simple regression analysis, coefficient of determination and hypothesis test using t test by using the tool program SPSS 16.0 for windows. From the results of research indicate that the calculation of cost of production based on the results of analysis using full costing method is greater than the calculation of cost of production method company. This difference occurs because the loading of factory overhead cost calculated using full costing method more thorough and detailed. Based on the tests conducted known that the cost of production has a very strong influence on the sale price. The influence of the cost of production to the selling price in this study is 91%, and the remaining 9% is influenced by other factors (variables) such as demand, supply, and other unreported variables.
9 ANALYSIS OF EFFECT OF PROFITABILITYAND MANAGERIAL OWNERSHIPON THE TERM OF DELIVERY OF FINANCIAL REPORTON SOE REGISTERED IN INDONESIA 2012 STOCK EXCHANGE 2012-2016 , Indra Lila Kusuma, Avesti Nila Nawangsari
This study aims to examine the analysis of the effect of profitability and managerial ownership over the period of submission of financial statements in the stock exchanges of Indonesia. This research uses secondary data with population and sample of financial data of State Owned Enterprise (BUMN) listed in Indonesia Stock Exchange in 2012 until 2016. The analysis technique used is classical assumption test which includes normality test, multicollinearity, heterokedastisitas and test Autocorrelation. Other tests use multiple linear regression test, T test, F test and Coefficient of determination test. The results showed that Profitability and Managerial Owners Influence all on the Period of Submission of Financial Statements.Profitability, Managerial Ownership and Time of Submission of Financial Statement.
10 ANALYSIS OF PRODUCTION COST EFFECT WITH ORDER PRICE METHOD ON SALES PRICING OF PRODUCTS AT PT. ANEKA PRINTING INDONESIA IN SUKOHARJO , Maya Widyana Dewi, Muryati Muryati  
This study aims to determine and analyze the calculation of the cost of production of screen printing based on the cost of order method whether it has been in accordance with the theory of cost accounting by comparing the calculation of cost of goods manufactured by the company with the calculation of cost of production based on the cost accounting theory that is using full costing method, As well as to know how much influence the cost of production to the determination of product selling price. This study uses primary data in the form of information obtained from the owner of the company or parties concerned and secondary data with population and sample data of cost of production and selling price of screen printing orders during January 2017. Data collection methods used are literature research methods, interviews and Method of documentation. While the method of data analysis used is by using simple regression analysis, coefficient of determination and hypothesis test using t test by using the tool program SPSS 16.0 for windows. From the results of research indicate that the calculation of cost of production based on the results of analysis using full costing method is greater than the calculation of cost of production method company. This difference occurs because the loading of factory overhead cost calculated using full costing method more thorough and detailed. Based on the tests conducted known that the cost of production has a very strong influence on the sale price. The influence of the cost of production to the selling price in this study is 91%, and the remaining 9% is influenced by other factors (variables) such as demand, supply, and other unreported variables.
11 DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) THROUGH COMPANY CHARACTERISTICS AT COMPANY LISTED ON LQ45 INDONESIA STOCK EXCHANGE (IDX) , Budiyono Budiyono, Dewi Maryam
In the era of globalization, environmental awareness has brought about changes in attitudes towards profit orientation of the social orientation of the company. Management as the agent cannot avoid the reality of the impact of corporate activity that not only generates profits / raise stock prices, but also has environmental impacts such as damage to ecosystems, pollution, and so forth. The purpose of this study was to analyze the influence of firm characteristics on corporate social responsibility disclosure in corporate annual reports in Indonesia. The populations in this study are 10 companies listed in the LQ45 index of the Indonesia Stock Exchange (IDX) with the research period of 2011 until 2015 and meet the criteria established. Analysis of the Data used is multiple linear regressions. The results of this study indicate that public ownership, liquidity, and firm size have no significant effect on corporate social responsibility disclosure. Meanwhile, leverage and profitability have a significant effect on corporate social responsibility disclosure.
12 EFFECT OF REAL EARNING MANAGEMENT ON COMPANY PERFORMANCE (EMPIRICAL STUDY ON GO PUBLIC COMPANIES INDEXED ON JII) , Suhesti Ningsih
The purpose of this study is to determine the effect of real earning management on corporate performance on companies indexed in JII period 2013-2015. The research method used is explanatory which is designed to analyze earnings management practice for 3 years. The populations in this study are companies listed on the BEI in the Jakarta Islamic Index (JII) in 2013-2015. The technique of determining the sample in this study is purposive sampling. The data source used in this study is the annual financial statements published by publicly listed indexed companies in JII and published during the year 2013 to 2015. The results of the research with F test shows that together proxies real earning management that is cash flow operational, production cost and discretionary expense affect the performance of the company proxies with ROA. From the result of t test is known proxy production cost and discretionary expense have an effect on to company performance, while proxy Cash flow operational does not have an effect on to company performance.
13 CALCULATION OF PRODUCTION PRICE ANALYSIS IN CV PELANGI ADVERTISING , Totok Susilo Pammuji Nugroho  
This study aims to determine the cost of production at CV Pelangi Advertising company. The company is engaged in the rental of advertising services which offer a point of location for the use of business people. This research uses qualitative method that is by obtaining company data then compare the method used. Company data used are all cost components that have occurred in 2017 then formulated to be able to make an estimate of cost of production in 2018. The method used to compare the calculation of cost production is company method and full costing method. The results shows that there was a difference between company method and full costing method, where the result of full costing method is bigger. This is because the company method there are several methods that have not been entered so that will affect the calculation of cost of production. Thus the company should use the method of full costing in calculating the cost of goods manufactured.
14 AN ANALYSIS OF CASH FLOW REPORT EFFECT ON FINANCIAL PERFORMANCE (CASE STUDY IN COURSE AND TRAINING INSTITUTIONS PUTRA PERWIRA SUKOHARJO 2014-2016) , Sri Supatminingsih, Setyawati Setyawati  
The purpose of this study is 1) To determine the effect of cash flow of operating activities partially to the financial performance at the Institute Course and Training Son Sukoharjo officers. 2) To know the effect of cash flow from investment activity partially to financial performance at Training Institute Institute and Training of Officer Sukoharjo. 3) To know the effect of cash flow from financing activities partially to financial performance at Training Institute Institute and Training of Officer Sukoharjo. 4) To determine the effect of cash flows from operating activities, cash flows from investment activities and cash flows from simultaneous financing activities to financial performance at the Course Institute and Training of Officers of Sukoharjo Officers. 5) To find out how much the cash flow effect of operating activities, the flow Cash from investment activities and cash flows from simultaneous financing activities to financial performance at the Sukoharjo Personnel Training Course and Training Institute. The object of this research is the institute's financial report and the training of sukoharjo officer's son. The sample in this study using financial report data while the period of data used in this study from monthly data from 2014 until 2016. Based on the results note that the operating variables have a partial significant influence on financial performance. This is evidenced by the value of tcount (0.176) greater than ttable (0.00075) or can be seen from the significance value of 0.045 ≤ 0.05. The investment variable has a significant influence on financial performance. This is evidenced by the investment variable tcount (0.103) greater than ttable (0.00075) or can be seen from the significance value of 0.026 ≤ 0.05. The funding variable has no significant partial effect on financial performance. This is evidenced by the financing variables tcount (0.003) is smaller than ttable (0.00075) or can be seen from the significance value 0.172 ≥ 0.05.
15 AN ANALYSIS OF CASH FLOW REPORT EFFECT ON FINANCIAL PERFORMANCE (CASE STUDY IN COURSE AND TRAINING INSTITUTIONS PUTRA PERWIRA SUKOHARJO 2014-2016) , Sri Supatminingsih, Setyawati Setyawati  
The purpose of this study is 1) To determine the effect of cash flow of operating activities partially to the financial performance at the Institute Course and Training Son Sukoharjo officers. 2) To know the effect of cash flow from investment activity partially to financial performance at Training Institute Institute and Training of Officer Sukoharjo. 3) To know the effect of cash flow from financing activities partially to financial performance at Training Institute Institute and Training of Officer Sukoharjo. 4) To determine the effect of cash flows from operating activities, cash flows from investment activities and cash flows from simultaneous financing activities to financial performance at the Course Institute and Training of Officers of Sukoharjo Officers. 5) To find out how much the cash flow effect of operating activities, the flow Cash from investment activities and cash flows from simultaneous financing activities to financial performance at the Sukoharjo Personnel Training Course and Training Institute. The object of this research is the institute's financial report and the training of sukoharjo officer's son. The sample in this study using financial report data while the period of data used in this study from monthly data from 2014 until 2016. Based on the results note that the operating variables have a partial significant influence on financial performance. This is evidenced by the value of tcount (0.176) greater than ttable (0.00075) or can be seen from the significance value of 0.045 ≤ 0.05. The investment variable has a significant influence on financial performance. This is evidenced by the investment variable tcount (0.103) greater than ttable (0.00075) or can be seen from the significance value of 0.026 ≤ 0.05. The funding variable has no significant partial effect on financial performance. This is evidenced by the financing variables tcount (0.003) is smaller than ttable (0.00075) or can be seen from the significance value 0.172 ≥ 0.05.
16 THE EFFECT OF FINANCIAL PERFORMANCE MEASURED WITH RENTABILITY RATIO AGAINST DIVIDEND PAYOUT RATIO (EMPIRICAL STUDY ON MANUFACTURING COMPANIES GROUP LISTED ON BEI) , Imas Della Fauzi, Rukmini Rukmini
This study aims to examine whether there is a significant effect of the company's financial performance as measured by the ratio of profitability with Return on Assets (ROA), Return On Equity (ROE), Return On Investment (ROI) and Net Profit Margin (NPM) to Dividend Payout Ratio (DPR). The data collected is obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange period 2013-2015. The analysis used to know how big the influence of ROA, ROE, ROI NPM to DPR company, writer do statistical analysis done by using descriptive analysis, doubled linear regression, correlation coefficient and coefficient of determination. While testing the hypothesis using F test for simultaneous test and t test partially, using SPSS 16. Based on the results of data processing, obtained regression equation Y = 31.225 + 1.209 X₁ - 0.106 X₂ + 0.505 X₃ - 0.708 X₄ + ε, analysis results Statistics simultaneously obtained the value of determination coefficient of 28.3%. While the rest equal to 71.7% influenced by other factors. Based on hypothesis test by using significant level α = 0,05 result of F test, show that together regression model can be used to explain the relation between Return on Asset, Return On Equity, Return On Investment and Net Profit Margin to Dividend Payout Ratio.
17 THE EFFECT OF MOTIVATION ON EMPLOYEE PERFORMANCE THROUGH EMPLOYEE SATISFACTION OF THE TAX OFFICE IN SURAKARTA , Dodik Jatmika, Mardiana Andarwati  
The purpose of this study is to find the effeect of motivation on employee performance through employee satisfaction of the tax office in Surakarta. The population of this study totaled 107 employees and all serve as a sample research. The result of research shows that (1) the motivation influential on satisfaction of employees, (2) the motivation does not influence on the performance of employees, (3) satisfaction work influential on the performance of employees, and (4) the motivation influential on the performance of employees through satisfaction work employees in Pratama Surakarta tax service office.
18 THE EFFECT OF MOTIVATION ON EMPLOYEE PERFORMANCE THROUGH EMPLOYEE SATISFACTION OF THE TAX OFFICE IN SURAKARTA , Dodik Jatmika, Mardiana Andarwati  
The purpose of this study is to find the effeect of motivation on employee performance through employee satisfaction of the tax office in Surakarta. The population of this study totaled 107 employees and all serve as a sample research. The result of research shows that (1) the motivation influential on satisfaction of employees, (2) the motivation does not influence on the performance of employees, (3) satisfaction work influential on the performance of employees, and (4) the motivation influential on the performance of employees through satisfaction work employees in Pratama Surakarta tax service office.
19 THE EFFECT OF SHARIA PRINCIPLES APPLICATION AND SERVICE AGAINTS CUSTOMER SATISFACTION OF SHARIA FINANCIAL SERVICES COOPERATIVE IN CENTRAL JAVA , Muhammad Tho'in
The purpose of this research is to know the Application effect of sharia principles and service againts customer satisfaction level of murabahah financing product in sharia financial services cooperative in Central Java. The research method is using multiple linear regression test, t test, F test, and R2 test. The results showed that, from the t test results, the service variables proved to be partially significant effect on customer satisfaction with the result of tcount = 5.821> t table = 2.035. While the application of sharia principles variable While the variable application of sharia principles partially has no significant effect on satisfaction with the result tcount= -0.333> t table = -2.035. Then, from the results of the F test of both variables, it simultaneously proved to have a significant effect on satisfaction with the results of Fcount value 30.613 > F table 4.22. From R2 test, it is found that the influence of both variables is 65,7% against customer satisfaction, means independent variable that is application of sharia principles and service influenced simultaneously equal to 65,7% to dependent variable that is customer satisfaction, while the rest 34,3% influenced by other variables outside the two variables used.
20 GOOD CORPORATE GOVERNANCE MANAGEMENT ON CORPORATE VALUES (EMPIRICAL STUDY ON CHEMICAL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE PERIOD 2013-2015) , Budiyono Budiyono, Fitriah Ayu Wulansari
The purpose of this study was to examine the effect of good corporate governance on company value. Proxy of good corporate governance, namely the composition of the board of commissioners, institutional ownership, managerial ownership. The research samples are chemical companies listed on the Stock Exchange in 2013-2015. The purposive sampling method was used in the selection of samples in order to obtain a sample of 10 chemical companies with a total observation of 30 observation data for 3 years. The data analysis techniques using multiple regression analysis. Company value is measured using Tobin’s Q. Based on the results of testing the hypothesis, the results show that only the composition of the board of directors variables has a negative effect on the value of the company while the other two independent variables have a positive effect on the value of the company.
21 MEASURING THE CUSTOMER SATISFACTION OF ECONOMIC CAPITALIS THEORY , Sumadi Sumadi
Profits earned by employers and wages earned workers essence is the price. The profit for the entrepreneur is the price he gets from the consumer, while the wage for the worker is the price that the employer must pay. Thus price is the driving force of production. From the above explanation, it can be deduced that the productive or productive activities of man in the view of Capitalism is a human sacrifice driven by material incentives. Consumer Behavior Theory studies how humans choose between the various options they face by utilizing the resources it has. The theory of rational consumer behavior in the conventional economic paradigm is based on the basic principles of utilitarianism. Initiated by Bentham who says that in general no one can know what is good for his own good except the person himself. Thus restrictions on individual freedom, either by other individuals or by the authorities, are evil and there must be a compelling reason to do so. Profits earned by employers and wages earned workers essence is the price. The profit for the entrepreneur is the price he gets from the consumer, while the wage for the worker is the price that the employer must pay. Thus price is the driving force of production. From the above explanation, it can be deduced that the productive or productive activities of man in the view of Capitalism is a human sacrifice driven by material incentives.
22 MEASURING THE CUSTOMER SATISFACTION OF ECONOMIC CAPITALIS THEORY   , Sumadi Sumadi
Profits earned by employers and wages earned workers essence is the price. The profit for the entrepreneur is the price he gets from the consumer, while the wage for the worker is the price that the employer must pay. Thus price is the driving force of production. From the above explanation, it can be deduced that the productive or productive activities of man in the view of Capitalism is a human sacrifice driven by material incentives. Consumer Behavior Theory studies how humans choose between the various options they face by utilizing the resources it has. The theory of rational consumer behavior in the conventional economic paradigm is based on the basic principles of utilitarianism. Initiated by Bentham who says that in general no one can know what is good for his own good except the person himself. Thus restrictions on individual freedom, either by other individuals or by the authorities, are evil and there must be a compelling reason to do so. Profits earned by employers and wages earned workers essence is the price. The profit for the entrepreneur is the price he gets from the consumer, while the wage for the worker is the price that the employer must pay. Thus price is the driving force of production. From the above explanation, it can be deduced that the productive or productive activities of man in the view of Capitalism is a human sacrifice driven by material incentives.
23 THE EFFECT OF FINANCIAL PERFORMANCE OF COMPANIES ON SHARE RETURN IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE YEAR 2014 -2016 , Paryanto Paryanto, N. Dicky Sumarsono  
This study aims to determine the effect of parsiil and simultaneous price book value, price earnings ratio, earnings per share and dividend pay out ratio to stock returns on manufacturing companies listed in Indonesia Stock Exchange 2014-2016. The technique of determining the sample in this research is by using purposive sampling. There are several criteria that must be met by companies listed in Indonesia Stock Exchange to be a sample in this research. This research method uses multiple regression analysis which is used to know the influence of independent variable to dependent variable together and partially. The test t is used to test the influence of each price book value variable, price earning ratio, earnings per share and dividend pay out ratio) to stock return variables. Statistical test F aims to examine the influence of price book value variable, price earning ratio, earnings per share and dividend pay out ratio) together to stock return variables. Test R2 (Coefficient of determination) is done to find out how much influence the variable of price book value, price earning ratio, earnings per share and dividend pay out ratio to stock return variable. From result of t test known that price book value, earnings per share and dividend pay out ratio partially significant effect to stock return. Variable Price Earning Ratio partially no significant effect on stock return variables. From result of F test known that Price Book Value, Price Earning Ratio, Earning Per Share and Dividend Pay Out Ratio simultaneously have an effect on signifikan to variable Return of Shares In Manufacturing Company Listed In Indonesia Stock Exchange Year 2014 -2016.
24 INNOVATION ORIENTATION AND EXCELLENCE COMPETE AS PERFORMANCE DETERMINANT COMPONENTS: ANTECEDENTS ORIENTATION VARIABLE OF ENTREPRENEURSHIP AND LEARNING , Darmanto Darmanto
This study aims to provide information about the conceptual controversy regarding Orientation of Innovation and Competitive Advantage as Performance Determinant Components: Entrepreneurial and Entrepreneurial Antecedents Variables. The population of this research is the owner, manager and / or batik business employees in Batik Kauman village, Laweyan. The purpose sampling method was used and determined 100 samples. Motivation analysis used is Structural Equation Modeling (SEM) analysis with Lisrel software.The results of this study states that the orientation of innovation and competitive advantage had a positive and significant effect on performance. Entrepreneurship and Learning positively and significantly influence on innovation orientation and competitive advantage.
25 THE EFFECT OF SERVICE LEVEL BAITUL MAAL WAT-TAMWIL TUMANG ON MEMBER’S SATISFACTION OF MUDHARABAH DEPOSITS , Wikan Budi Utami, Suhesti Ningsih, Paidi Paidi
The purpose of this study was to determine the effect of service quality which includes compliance, assurance, reliability, tangible, empathy, and responsiveness to the satisfaction level of deposit members. mudaraba in KSPPS BMT Tumang Selo Branch. This study uses a quantitative descriptive approach with a population of mudharabah savings members in KSPPS BMT Tumang Selo Branch, the sample is taken using simple random sampling method. The data analysis is using multiple linear regression models. The results of this study indicate that the adjusted R square determination coefficient is 0.648. This shows that the independent variable is able to influence the dependent variable by 65%, while the remaining 35% is obtained by other variables outside this research. Based on the F test shows that the significance number is 0,000, this states that the independent variables together can affect the dependent variable. The percentage based on variable empathy t test and responsiveness have a significant positive effect on member satisfaction, while the variables of compliance, assurance, reliability and tangible have no significant effect on member satisfaction.
26 INCREASING COMPANY PERFORMANCE WITH LIQUIDITY, SOLVENCY IN CIGARETTE INDUSTRY LISTED IN IDX , Suprihati Suprihati, Abdul Haris Romdhoni, Gita Wahyu.A.M
In this study aims analyze the effect of financial ratios on the performance of cigarette companies listed on the IDX. The factors tested in this study are the effect of liquidity ratios, solvency ratios and activity ratios as independent variables while the company's profitability as the dependent variable. The sample in this study were all populations consisting of four companies and the data used are secondary data. The analytical tool used is multiple linear regression analysis at a significance level of 5%, with the regression equation Y = 0.180 + 0.006X1 - 0.014X2 + 0.090X3. In this study the influence of pritability is activity while liquidity and solvency do not affect profitability. And simultaneously obtained Fcount 5.381 is greater than Ftable 2.89 with a significance of 0.004 smaller than the significance value of α = 0.05, this shows that simultaneously Liquidity, Solvability and Activity are factors that influence profitability.
27 DETERMINATION OF LEADING SECTOR SUKOHARJO REGENCY: LOCATION QUOTIENT AND SHIFT SHARE ESTEBAN MARQUILLAS APPROACH , Muhammad Raqib, Mohammad Rofiuddin  
The purpose of understanding the development of economic sector in 2012-2016 in order to develop and manage the potential of the region in Sukoharjo. The method used to analyze the leading sectors in this research is location quotient and shiftshare analysis of Esteban Marquillas. The result of the research shows that there are eleven sectors which are the basic sector ie. Manufacturing sector, Electricity and Gas sector, Large and Retail Trade sector, Automobile and Motorcycle Reparation, Transportation and Storage sector, Accommodation and Food Service Activities sector, Information and Communication sector, Financial and Insurance Activities sector, Real Estate Activities sector, Business Activities sector, Human Health and Social Work Activities. Economic sectors are having a competitive advantage as well as specialization namely in the sectors of the Manufacturing; Wholesale and Retail Trade; Repair of Motor Vehicles and Motorcycles; Transportation and Storage; Information and Communication; Real Estate Activities; and Human Health and Social Work Activities. Sectors are having the highest three positive values are the sectors of Manufacturing; Wholesale and Retail Trade; Repair of Motor Vehicles and Motorcycles; and Information and Communication.
28 THE EFFECT OF PERFORMANCE AUDITS ON GOVERNMENT APPARATUS ON THE QUALITY OF PUBLIC SERVICES IN BANJARSARI SUB-SUB-DISTRICT SURAKARTA , Maya Widyana Dewi, Nisa Budianti  
This study examines the effect of performance audit of the government apparatus on the quality of public services in the Banjarsari sub-sub-district of Surakarta. This research method is descriptive with a qualitative approach. As for the location of the study in Banjarsari sub-district, the research population consisted of 92 people, consisting of the sub-district apparatus and the community in Banjarsari Sub-district. The purpose of this study was to find out (a) the effect of quality audit on work results, audit the quantity of work and audit timeliness on the quality of public services partially; (b) Effect of quality audit on work results, audit quantity of work results and audit timeliness of quality of public services simultaneously; (c) Which performance audit variable is the most influential on the quality of public services in Banjarsari Sub-district. The data obtained from interviews, collected and processed using the SPSS 23 For Windows Program. The results of the study are (a) quality audit of work results and audit of timeliness have a partial effect on the quality of public services, while auditing the quantity of work is not; (b) quality audit of work results, audit of quantity of work and audit of timeliness simultaneously affect the quality of public services; (c) The most influential performance audit variable is the audit of work quality.  
29 THE EFFECT OF PERFORMANCE AUDITS ON GOVERNMENT APPARATUS ON THE QUALITY OF PUBLIC SERVICES IN BANJARSARI SUB-SUB-DISTRICT SURAKARTA , Maya Widyana Dewi, Nisa Budianti  
This study examines the effect of performance audit of the government apparatus on the quality of public services in the Banjarsari sub-sub-district of Surakarta. This research method is descriptive with a qualitative approach. As for the location of the study in Banjarsari sub-district, the research population consisted of 92 people, consisting of the sub-district apparatus and the community in Banjarsari Sub-district. The purpose of this study was to find out (a) the effect of quality audit on work results, audit the quantity of work and audit timeliness on the quality of public services partially; (b) Effect of quality audit on work results, audit quantity of work results and audit timeliness of quality of public services simultaneously; (c) Which performance audit variable is the most influential on the quality of public services in Banjarsari Sub-district. The data obtained from interviews, collected and processed using the SPSS 23 For Windows Program. The results of the study are (a) quality audit of work results and audit of timeliness have a partial effect on the quality of public services, while auditing the quantity of work is not; (b) quality audit of work results, audit of quantity of work and audit of timeliness simultaneously affect the quality of public services; (c) The most influential performance audit variable is the audit of work quality.  
30 EFFECT OF BPJS (SOCIAL INSURANCE ADMINISTRATION ORGANIZATION) RECEIVABLES MANAGEMENT AND INACTION OF BPJS CLAIM REPAYMENT ON PRIVATE HOSPITAL FINANCIAL FUNDS FLOW IN SURAKARTA , Maya Widyana Dewi, Indra Lila Kusuma, Angga Febriawan Saputra
This study aims to examine the effect of BPJS (Social Insurance Administration Organization) receivable management, and the inaction of BPJS (Social Insurance Administration Organization) claim repayment, on private hospitals funds flow in Surakarta. The independent variable used is BPJS receivable management, the disbursement of payment of BPJS (Social Insurance Administration Organization) claims and the dependent variable is the flow of financial funds of private hospitals. The population in this study is a private hospital in collaboration with BPJS (Social Insurance Administration Organization) in Surakarta City. Samples were taken by purposive sampling method. The data analysis was performed using multiple linear regression, t test, F, and R2. Based on the results of the classical assimilation test analysis shows that this study is normally distributed and there is no multicollinearity, autocorrelation and heteroscedasticity in the regression model. The results of multiple linear coefficient equation Y = -3,551 + 1,019X1 + 4,018X2 + e. The results of the t test show that the BPJS (Social Insurance Administration Organization) receivable management variables and the inaction in repayment of BPJS claims partially have a significant effect on the flow of financial funds of private hospitals in Surakarta. And the F test results show that BPJS (Social Insurance Administration Organization) accounts receivable management variables and the repayment inaction of BPJS claims simultaneously affect the financial flow of private hospitals in Surakarta. Whereas, the R2 test results (determination coefficient) obtained R Square value of 0.990, which means that BPJS accounts receivable management variables and inactions in paying BPJS claims contribute 99% to the private Hospital financial flow funds, while the remaining 1% is influenced by other variables not examined in this research.
31 IMPROVING REGIONAL ORIGINAL INCOME WITH TAX RECEIPT, REGIONAL RETRIBUTION AND REGIONAL WEALTH MANAGEMENT RESULTS IN SOLO RAYA , Suprihati Suprihati, LMS Kristiyanti, M. Hajir  
This study uses secondary data, which comes from the realization of District / City Regional Revenues in the Surakarta Residency 2012-2016 Fiscal Year. The data analysis using multiple linear regression analysis with the help of SPSS 20. The results of the study indicate that tax revenue has a significant effect on the Original Revenue of District / City Regions in the Surakarta Residency. Whereas the regional retribution does not have a significant effect on the Original Revenue of District / City Regions in the Surakarta Residency. Regional wealth management has a significant effect on the District / City Regional Original Revenue in the Residency. Tax revenues, regional retributions and management of regional wealth together influence the Original Revenue of District / City Regions in the Surakarta Residency. The calculation results show that tax revenue has a value of beta coefficient of 0.442 which is greater than the variable regional levies and regional wealth management. This shows that tax revenue is more dominant in influencing the Original District / City Revenue in the Surakarta Residency.
32 THE GUIDANCE OF TECHNOPRENEURSHIP USING EXPERT SYSTEM COMPUTING APPROACH BASED ON ENTREPRENEURIAL VALUES AND MULTIPLE INTELLIGENCES , Indra Hastuti, Singgih Purnomo, Wiji Lestari  
This study aims to build the Guidance of technopreneurship, especially Information Technology (IT) technopreneurship using expert system approach based on entrepreneurial values and multiple intelligences.The research consists of several steps : system analysis and design, system development and test and implementation system.The result is the guidance of technopreneurship using an expert system. Expert system consists of expertise domain, knowledge representation, rules, and input and output data. Data input consists of indicators of entrepreneurial values and multiple intelligences. The data output consists of conformity with 8 IT tecnopreneurships ie Software Application Developer, Data Analyst, System Analyst, Software Engineering, Computer Network Engineer, Graphics Designer & Animator, Multimedia System Developer and Embedded & Computer System Engineer.he test results with internal testing and external testing show the system works well.
33 ANALYSIS METHOD OF ALTMAN Z SCORE MODIFICATIONS TO PREDICT FINANCIAL DISTRESS ON THE COMPANY GO PUBLIC SUB SECTOR OF THE AUTOMOTIVE AND COMPONENTS , Suhesti Ningsih, Febrina Fitri Permatasari  
This research aims to analyze the variables from methods of Altman Z Score Modification in predicting financial distress in go public company automotive sub sector and component 2012-2016 periods. The results of the analysis using the method of Altman Z Score Modifications show that companies in the automotive sector and sub components of almost every year there are enterprises that are predicted to have experienced financial distress. In 2012 the company predicted experience financial distress is GDYR, the year 2013 there are 2 companies i.e. BOLT and GDYR, the year 2014 they are IMAS GDYR and predictable. In the year 2015 there are 2 companies i.e. IMAS, GDYR and 2016 year whereas LPIN is GDYR, IMAS and PRAS. The results of the analysis of the average value of Z "Score of years 2012-2016 under 1,1 on go public company automotive sub sector and components according to the analysis of Z" Score of the companies in financial distress condition is GDYR and the IMAS. From the analysis results annually and on average during the period 2012 to 2016 suggest that there are some companies that are predictable in financial distress is evidenced by the value of its Z "Score under 1,1.  
34 ANALYSIS METHOD OF ALTMAN Z SCORE MODIFICATIONS TO PREDICT FINANCIAL DISTRESS ON THE COMPANY GO PUBLIC SUB SECTOR OF THE AUTOMOTIVE AND COMPONENTS , Suhesti Ningsih, Febrina Fitri Permatasari  
This research aims to analyze the variables from methods of Altman Z Score Modification in predicting financial distress in go public company automotive sub sector and component 2012-2016 periods. The results of the analysis using the method of Altman Z Score Modifications show that companies in the automotive sector and sub components of almost every year there are enterprises that are predicted to have experienced financial distress. In 2012 the company predicted experience financial distress is GDYR, the year 2013 there are 2 companies i.e. BOLT and GDYR, the year 2014 they are IMAS GDYR and predictable. In the year 2015 there are 2 companies i.e. IMAS, GDYR and 2016 year whereas LPIN is GDYR, IMAS and PRAS. The results of the analysis of the average value of Z "Score of years 2012-2016 under 1,1 on go public company automotive sub sector and components according to the analysis of Z" Score of the companies in financial distress condition is GDYR and the IMAS. From the analysis results annually and on average during the period 2012 to 2016 suggest that there are some companies that are predictable in financial distress is evidenced by the value of its Z "Score under 1,1.  
35 ANALYSIS METHOD OF ALTMAN Z SCORE MODIFICATIONS TO PREDICT FINANCIAL DISTRESS ON THE COMPANY GO PUBLIC SUB SECTOR OF THE AUTOMOTIVE AND COMPONENTS , Suhesti Ningsih, Febrina Fitri Permatasari  
This research aims to analyze the variables from methods of Altman Z Score Modification in predicting financial distress in go public company automotive sub sector and component 2012-2016 periods. The results of the analysis using the method of Altman Z Score Modifications show that companies in the automotive sector and sub components of almost every year there are enterprises that are predicted to have experienced financial distress. In 2012 the company predicted experience financial distress is GDYR, the year 2013 there are 2 companies i.e. BOLT and GDYR, the year 2014 they are IMAS GDYR and predictable. In the year 2015 there are 2 companies i.e. IMAS, GDYR and 2016 year whereas LPIN is GDYR, IMAS and PRAS. The results of the analysis of the average value of Z "Score of years 2012-2016 under 1,1 on go public company automotive sub sector and components according to the analysis of Z" Score of the companies in financial distress condition is GDYR and the IMAS. From the analysis results annually and on average during the period 2012 to 2016 suggest that there are some companies that are predictable in financial distress is evidenced by the value of its Z "Score under 1,1.  
36 THE EFFECT OF AUDIT OPINION, PUBLIC ACCOUNTING FIRM’S SIZE, COMPANY SIZE, AND COMPANY PROFITABILITY TO DELAY AUDITS IN REGISTERED MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE IN 2015-2017 , Wikan Budi Utami, Laksmi Pardanawati, Ika Septianingsih
This study aims to determine the effect of audit opinion, Public Accounting Firm’s size, company size, and company profitability on audit delay in manufacturing goods in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2017. The sample selection technique used was purposive sampling. There are several criteria that must be met by companies listed in the Indonesia Stock Exchange to be able to be sampled in this study. This research method uses multiple regression analysis which is used to determine the effect of independent variables on the dependent variable together and partially. The t test is used to test the effect of each audit opinion variable, Public Accounting Firm’s, company size, and company profitability on report lag variables. F statistic test aims to examine the effect of audit opinion variables, Public Accounting Firm’s, company size, and corporate profitability together with delay audit variables. R2 test (coefficient of determination) is done to determine how much influence the audit opinion variable, Public Accounting Firm’s, company size, and company profitability on audit delay variables. The populations of this study were 114 companies and the samples used in this study were 63 consumer goods manufacturing industry companies listed on the Indonesia Stock Exchange in 2015-2017. Data collection methods in this study use secondary data in the form of financial reports that have been published. Data is processed using SPSS 21 program. From the results of the t test, it is known that audit opinion, Public Accounting Firm’s partially has no significant effect on audit delay. Variable company size, profitability partially has a significant effect on audit delay variables. From the F test results, it is known that audit opinion, Public Accounting Firm’s, company size and profitability simultaneously have a significant effect on audit delay variables in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017.
37 THE EFFECT OF AUDIT OPINION, PUBLIC ACCOUNTING FIRM’S SIZE, COMPANY SIZE, AND COMPANY PROFITABILITY TO DELAY AUDITS IN REGISTERED MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE IN 2015-2017 , Wikan Budi Utami, Laksmi Pardanawati, Ika Septianingsih
This study aims to determine the effect of audit opinion, Public Accounting Firm’s size, company size, and company profitability on audit delay in manufacturing goods in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2017. The sample selection technique used was purposive sampling. There are several criteria that must be met by companies listed in the Indonesia Stock Exchange to be able to be sampled in this study. This research method uses multiple regression analysis which is used to determine the effect of independent variables on the dependent variable together and partially. The t test is used to test the effect of each audit opinion variable, Public Accounting Firm’s, company size, and company profitability on report lag variables. F statistic test aims to examine the effect of audit opinion variables, Public Accounting Firm’s, company size, and corporate profitability together with delay audit variables. R2 test (coefficient of determination) is done to determine how much influence the audit opinion variable, Public Accounting Firm’s, company size, and company profitability on audit delay variables. The populations of this study were 114 companies and the samples used in this study were 63 consumer goods manufacturing industry companies listed on the Indonesia Stock Exchange in 2015-2017. Data collection methods in this study use secondary data in the form of financial reports that have been published. Data is processed using SPSS 21 program. From the results of the t test, it is known that audit opinion, Public Accounting Firm’s partially has no significant effect on audit delay. Variable company size, profitability partially has a significant effect on audit delay variables. From the F test results, it is known that audit opinion, Public Accounting Firm’s, company size and profitability simultaneously have a significant effect on audit delay variables in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017.
38 THE EFFECT OF AUDIT OPINION, PUBLIC ACCOUNTING FIRM’S SIZE, COMPANY SIZE, AND COMPANY PROFITABILITY TO DELAY AUDITS IN REGISTERED MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE IN 2015-2017 , Wikan Budi Utami, Laksmi Pardanawati, Ika Septianingsih
This study aims to determine the effect of audit opinion, Public Accounting Firm’s size, company size, and company profitability on audit delay in manufacturing goods in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2017. The sample selection technique used was purposive sampling. There are several criteria that must be met by companies listed in the Indonesia Stock Exchange to be able to be sampled in this study. This research method uses multiple regression analysis which is used to determine the effect of independent variables on the dependent variable together and partially. The t test is used to test the effect of each audit opinion variable, Public Accounting Firm’s, company size, and company profitability on report lag variables. F statistic test aims to examine the effect of audit opinion variables, Public Accounting Firm’s, company size, and corporate profitability together with delay audit variables. R2 test (coefficient of determination) is done to determine how much influence the audit opinion variable, Public Accounting Firm’s, company size, and company profitability on audit delay variables. The populations of this study were 114 companies and the samples used in this study were 63 consumer goods manufacturing industry companies listed on the Indonesia Stock Exchange in 2015-2017. Data collection methods in this study use secondary data in the form of financial reports that have been published. Data is processed using SPSS 21 program. From the results of the t test, it is known that audit opinion, Public Accounting Firm’s partially has no significant effect on audit delay. Variable company size, profitability partially has a significant effect on audit delay variables. From the F test results, it is known that audit opinion, Public Accounting Firm’s, company size and profitability simultaneously have a significant effect on audit delay variables in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017.
39 USE OF TECHNOLOGY APPROPRIATE TO BATIK'S SMALL MEDIUM ENTERPRISES UP CLASS THROUGH E-CATALOG , Dodik Jatmika, Mardiana Andarwati  
The purpose of this study was to find out the effect of using appropriate technology on batik UKM going up the class through e-catalog. The population of this study is the owner and batik maker and business manager of batik in Trenggalek Regency with a total of 107 people, and from all population numbers sampled. The results of the study indicate that the use of appropriate technology influences the E-catalog. The use of appropriate technology has a direct negative effect on UKM in high-grade batik. The e-catalog has an effect on UKM in batik up the class. The use of appropriate technology has an effect on UKM in hand-painted batik going up the class through e-catalog. Recommendations for researchers who will research appropriate technology and e-catalogs for batik are advised to look for implications for the impact on user satisfaction of accounting information systems.
40 ANALYSIS OF FACTORS THAT INFLUENCE THE INTEREST OF BUYING CONSUMERS AT STICKY RICE MILK (TANSU) STALL IN ENGLISH VILLAGE PARE KEDIRI , Stevanus Gatot Supriyadi, Nabilla Yuansa Pratiwi
The purpose of this study is to determine the effect of factors in making a purchasing decision. The number of samples in this study were 45 samples. The analytical tool used is multiple linear regression. The results showed that Cultural Factors partially had a positive and significant effect on consumers' buying interest in the English village rice milk stall pare. The social factors partially have a positive and significant effect on consumer buying interest in the English village milk stick stall. Personal factors partially have no significant effect on consumers' buying interest in the English village rice milk stall pare. Cultural, social and personal factors have a simultaneous effect on consumers' buying interest in milk-stick stalls in the English village of Pare.
41 THE TUBE HADIS STUDY ABOUT MONOPOLY IN BUSINESS ECONOMY , Nurhadi Nurhadi  
Abstract: Islam is a comprehensive religion that encapsulates all human life including economic activities. Economic and business activities may not or are prohibited from monopolizing goods that are needed by society. In this study will examine the prohibition of monopoly in the Al-Tis'ah polar hadith book. So the result was that the researchers found hadiths related to business monopoly as many as 49 hadiths in the nine, namely Bukhari No. 1319, 2532, 2558, 2565, 2570, 6695, Muslim No. 2790, 3012, 3013, Abu Daud No. 1727, 2990, Tirmizi No. 1188, 2136, 2137, 3353, 3438, Ibn Majah No. 1777, 2144, 2145, 2146, 2464, Ahmad No. 130, 3481, 4379, 4648, 4932, 7217, 7886, 7946, 8263, 8998, 11619, 12313, 12424, 12491, 12705, 12952, 12967, 13124, 13438, 13561, 12967, 13124, 13438, 13561, 15201, 20288, 20478, 20497, 20511, 20548 and Al-Darimi No. 2431, 2432. Bukhari Hadith No. 1319 is in the Book: Zakat, Chapter: Assets That Have Been Issued by Zakat Are Not Considered As Hoarding Treasure, No. Hadith: 1319. Muslim Hadith No. 2790 is in the Book: Buying and selling, Chapter: A ban on someone doing a sale and purchase transaction on another person's transaction, No. Hadith: 2790. Hadith Abu Daud No. 2990 is in the Book: Buying and selling, Chapter: Prohibition to hoard, No. Hadith: 2990. Hadith Tirmizi No. 1188 is in the Book: Buying and selling, Chapter: Hoarding, No. Hadith: 1188. Hadith Ibn Majah No. 2464 is in the Book: Laws, Chapters: Muslims unite in three things, No. Hadith: 2464. Hadith Ahmad No. 130 in the Book: Musnad ten friends guaranteed to enter heaven, Chapter: The beginning of the musnad of Umar bin Al-Khatthab Ra, No. Hadith: 130. Hadith Al-Darimi No. 2431 is in the Book: The book of buying and selling, Chapter: Prohibition of hoarding, No. Hadith: 2431. Keywords: Hadith Study, Kutub Al-Tis'ah, Monopoly, Business Economy  
42 THE EFFECT OF GIVING INCENTIVES TO EMPLOYEE PERFORMANCE PT. BPR EKADHARMA MAGETAN , Wahna Widhianingrum  
The problem in this study is whether the provision of incentives significantly affects the performance of employees at PT. BPR Ekadharma Magetan. The purpose of this study is to determine whether there is an effect of giving incentives to employee performance. The type of research used is quantitative with an associative approach. The technique of collecting data through observation, questionnaires and documentation. While the data analysis technique used is simple linear regression. As for the types of data sources, this research is primary data, namely data obtained directly from the source or place where the research was conducted. The population of this research is all employees and managers of PT. BPR Ekadharma Magetan totaling 93 people. The sample determination is saturated sampling. Data obtained using SPSS 21 (Statistical Product and Service Solutions). The results of this study indicate that based on the results of research that researchers conducted at PT. BPR Ekadharma Magetan that giving incentives has a significant effect on employee performance. This can be seen from the results of statistical calculations through partial hypothesis testing which shows that t count > t table then Ha is accepted and Ho is rejected.
43 THE EFFECT OF THE PERCEPTION OF SERVICE QUALITY ON THE DECISION OF PURCHASE IN DAWET JABUNG TRADERS IN PONOROGO , Titin Eka Ardiana
This study aims to find out: to find out whether there is an influence on the perception of Service Quality on Repurchase Decisions on Dawet Jabung Traders in Ponorogo. This study uses a quantitative approach with a sample of all customers who have made purchases at the Dawet Jabung UKM in Mlarak District, Ponorogo Regency. The variable of this study consists of one independent variable, namely the perception of service quality (X1) and one dependent variable, namely the purchasing decision (Y). Data collection is done using indirect questionnaires or techniques. The results of data collection were then analyzed using simple and multiple linear regression analysis techniques with the help of SPSS Version 20. The results showed that: (1) Variable perceptions of service quality in this study were able to explain 9.4% variation in the Dawet Jabung Ponorogo MSME decision. While the remaining 90.6% is explained by variables or aspects outside the model, and (2) From the results of the F test shows that the perception variable service quality is a feasible variable to test the variable repurchase decisions in dawet UMKM Jabung Ponorogo .
44 ANALYSIS OF COMMUNITY PERCEPTION OF PUBLIC SERVICE QUALITY IN OFFICE SOCIAL INSURANCE ADMINISTRATION ORGANIZATION OF HEALTH (BPJS HEALTH) SURAKARTA CITY , Doni Mardiyanto
Public perceptions of the quality of government services in Indonesia generally assess service performance is not as expected, this can be seen, among others, from the many complaints or complaints from the community such as procedures and service mechanisms that are convoluted, not transparent, uninformed, less accommodative, less consistent, limited facilities, service facilities and infrastructure, so that it does not guarantee certainty (law, time, and costs) and there are still many practices of illegal levies and actions that indicate irregularities and service learning. The public perception of the implementation of public services at the Health Social Security Agency (BPJS) is still unknown, whether it resembles a public complaint, considering that government-owned enterprises are more oriented to public services rather than mere benefits. Therefore there is a need for a study to analyze how the public perception of service delivery. This research was conducted at the Office of the Surakarta City Social Security Agency (BPJS), with the aim of analyzing community perceptions of public service delivery and knowing the factors that influence the quality of public services. This study uses a quantitative approach with quantitative descriptive research methods, with survey techniques, namely the distribution of questionnaires to 48 respondents using the Surakarta City Health BPJS service. From the results of the analysis, it is known that the public perception of the users of public services at the Surakarta City Health Insurance Agency (BPJS) Office stated that the implementation of public services was satisfactory. The factors that influence the quality of public services at the Health Social Security Organizing Agency (BPJS) in Surakarta City are factors of education and income.
45 EMPOWERMENT STRATEGIES OF MICRO, SMALL, MEDIUM ENTERPRISES (MSMES) TO IMPROVE INDONESIA EXPORT PERFORMANCE , Adi Adrian
In international trade itself can not be separated from the export and import sectors. One way that can be done to increase the value of exports is to improve the empowerment of products Micro, Small, Medium Enterprises. MSMEs is considered to be a solution in improving the economy in Indonesia. But the development of the era makes the challenges facing MSMEs is getting higher. The strategy that can be done by umkm in overcoming the development of the times is by the control of the market. However, in order to dominate the market, MSMEs need to get information easily and quickly to expand the marketing network of MSMEs. other than that Information technology application on SMEs will facilitate in expanding the market both in the country and overseas markets and the establishment of IT-based MSMEs Development Center.
46 THE INFLUENCE OF SALES FORCE AUTOMATION AND SALES TRAINING ON MEDICAL REPRESENTATIVE PERFORMANCE TO IMPROVE SALES EFFECTIVENESS     , Dwi Warni Wahyuningsih
This research aims to analyze the influence of sales force automation and sales training on performance medical representative to increase the effectiveness of sales. The population of this research is a multinational pharmaceutical company employee work areas of Yogyakarta and Solo. Sample saturated samples were determined by the respondent, with the whole medical pharmaceutical multinational representative in Yogyakarta and Solo as much as 128 people. The data collection method is used with the kuisoner technique. Engineering analysis using model of causality. The results showed that the influence of the system: there is a sales force automation and sales training on performance medical representative; There is the influence of medical representative's performance against sales effectiveness; There is the influence of the system of sales force automation and sales training sales effectiveness against directly without going through the performance of medical representative in the multinational pharmaceutical companies.
47 ASSET MANAGEMENT BASED ON MANAGEMENT INFORMATION SYSTEM AND ACCOUNTING OF STATE PROPERTY (MANAGEMENT INFORMATION SYSTEMS AND ACCOUNTING FOR STATE PROPERTY) IN THE PUBLIC SERVICE AGENCY (BLU) UNIVERSITAS SEBELAS MARET SURAKARTA , Lelya Fetri Apriliyana, Palikhatun Palikhatun, Payamta Payamta  
This research was conducted with the aim (1) To determine the implementation of Management Information Systems and Accounting for State Property (SIMAK-BMN) in asset management within the Public Service Agency (BLU) of Universitas Sebelas Maret Surakarta; (2) To find out the advantages of implementing SIMAK-BMN in asset management in the Universitas Sebelas MaretSurakarta; (3) To find out the problems in the implementation of SIMAK-BMN in asset management within the Universitas Sebelas MaretSurakarta; (4) To find out the solution to the problems in the implementation of SIMAK-BMN in asset management within the Universitas Sebelas Maret Surakarta. This research is a qualitative descriptive study. The source of the data came from interviews with 13 informants and related documents. The techniques of collecting data were by interview, observation, and documentation. The sampling technique in the study was purposive sampling. The research subjects in this study were officials and staff related to the management of BMN in Universitas Sebelas Maretwhich were represented by 13 people. Data analysis started from the stage of data collection, data reduction, data display, and conclusion. The results of the study showed that the actual rules regarding BMN Management have not been fully understood by stakeholders in the Universitas Sebelas Maret, this has the effect: the implementation of BMN management is not fully in accordance with applicable regulations; controlling the management of BMN is still weak, so it needs improvement to provide a good understanding of BMN management; currently the stakeholders of BMN management focus more on procurement, while the other management scope is still being ruled out.
48 GOING CONCERN COMPANY AND ITS RELATION TO SUSTAINABILITY REPORT DISCLOSURE: EVIDENCE FROM SOES IN INDONESIA , Saktiana Rizki Endiramurti, Achmad Budiman Rosadi, Agung Nur Probohudono
This study refers to the issue that is happening in Indonesian State-Owned Enterprises (SOEs), especially in the case of going concern. The purpose is to provide empirical evidence about the relationship between going concern companies and corporate characteristics on the disclosure of sustainability report. The sample used is a non-financial SOEs company in Indonesia, consisting of 54 companies during the period 2014-2016. This study employs regression analysis of panel data with statistical tool Eviews version 9.0. The results support three out of four research hypotheses, in which going concern audit opinion and firm characteristics assessed through firm size and age had significant influence on sustainability report disclosure. This indicates that the larger and longer the company stands, the company will present the sustainability reporting more fully. The more complete presentation of sustainability reporting becomes one of the important factors for the auditor in determining going concern opinion in its report.
49 THE EFFECT OF CSR HOTEL DEVELOPMENT ON MICRO BUSINESS POTENTIAL IN ENVIRONMENTAL CONSERVATION , Johny Subarkah, Ravik Karsidi, Kuncoro Diharjo, Drajat Tri Kartono  
Companies that are engaged in the tourism or hospitality industry sector are also not inferior to implement CSR activities. The development of CSR in the tourism sector, especially hotels, does not run as fast as other business sectors. Social responsibility is an important thing that needs to be considered for the progress of a country and region in particular. The research method used is quantitative. The data used are questionnaires distributed to customers and through direct interviews with farmers micro-entrepreneurs who are partners for Lorin Solo Hotels, Sahid Jaya Solo Hotels and New Kuta Hotels in Bali. The results of the study show that the Development of CSR Hotels has a significant positive effect on the Empowerment of Farmers Micro Enterprises in Environmental Conservation. This means that through the CSR hotel development activities carried out it will have a good effect and make the name of the hotel can be large in the eyes of the wider community and Micro Farmers also become more empowered. Keywords: Development of CSR Hotels, Empowerment of Farmers Micro Enterprises
50 THE EFFECTS OF FINANCIAL RATIO, LOCAL SIZE AND LOCAL STATUS ON FINANCIAL DISTRESS , Novica Indriaty, Doddy Setiawan, Yuwita Ariessa Pravasanti
This study is aimed to examine the effects of financial ratio empirically, local size and local status on financial distress. The status of financial distress is the condition of the inability of the local government to repay the loan principal and the loan interest. The population of this study include local governments in Indonesia that publish Report on Local Government Finances in 2008-2014. Samples were selected based on purposive sampling method and obtained 641 as research observation. With logistic regression, this study found that financial ratio included current ratio (CR), debt to equity ratio (D/E), operating revenues to total revenues ratio (OR/TR), return on assets ratio (ROA), return on equity ratio (ROE), and macro-economic variables were local size and local status have a significant effect on financial distress.
51 HUMAN RESOURCES OPTIMIZATION AND UTILIZATION OF ACCRUAL BASED ACCOUNTING INFORMATION TECHNOLOGY ON PERFORMANCE OF SURAKARTA CITY GOVERNMENT FINANCIAL REPORTING , Addina Hapsari, Siti Nurlaela, Kartika Hendra Titisari  
This research is conducted by explaining about two research variables, namely Optimization of Human Resources and Utilization of Accrual-Based Accounting Information Technology has a positive influence on Financial Reporting Performance. The research sample was employees of the Badan Pendapatan, Pengelolaan, Keuangan, dan Aset Daerah (BPPKAD). Data collection is done by taking 35 respondents from BPPKAD employees using questionnaires as research instruments. The sampling technique uses a purposive / judgment sampling method which was developed from the results of research by Umar Sekaran (2006).IITheIIresultsIIofIItheIIstudy show that H1 research has aIIIpositiveIIIinfluence on the financial statement performance variables, as well as H2 which has a positive influence on the performance of financial statements. In the F test shows the results that the two variables have a simultaneous influence on Y.
52 JOB SATISFACTION AS A MEDIATION OF TRANSFORMATIONAL LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE IN THE FOOD INDUSTRY IN MALANG CITY , Kenny Roz
This research was conducted with the aim of testing the variable job satisfaction that mediated the effect of transformational leadership styles on employee performance in the food industry in Malang. The company guides each employee to improve their work performance. Leadership and satisfaction in work perceived by employees are considered to have a good impact on improving employee performance. This study uses a quantitative approach with a survey method. In this study using a saturated sample of 80 respondents were employees who were workers in food industry companies. The tool analysis in this study uses Partial Least Square (PLS). The results of this study, it was found that transformational leadership style and job satisfaction had a positive and significant influence on employee performance, and job satisfaction was able to mediate a positive relationship between transformational leadership scores on employee performance in the food industry in Malang.  
53 ANALYSIS OF CASH FLOWS SME’S RAJUT IN KENDALSARI, TULUSREJO, MALANG CITY , Chalimatuz Sa'diyah
Increasing cash balance is an effort made by SME’s in its operational activities. Cash that is managed optimally can reduce excess cash so that SME’s can maximize profits. There are various ways that SME’s can implement to increase their cash balance, namely by maintaining the cash balance to be optimal and holding back cash that is incurred so as not to overdo it. To achieve this goal, SME’s must improve cash management and SME’s are expected to improve their financial performance. Things that must be avoided in carrying out business activities that can hinder in achieving the goals of SME’s are there are non-rotating cash that settles on cash. Cash that has no turnover can reduce the profits that should be obtained, so that excess cash does not fail and can be used to buy investment so that it provides more benefits to SME’s. This study aims to be able to know and understand the condition of the cash balance and to know and understand the formation of an optimal cash balance, as well as knowing the adequacy of MSME cash flows in Kendalsari, Malang City. This type of research uses case studies, namely research using secondary data. Secondary data used in this study is the history of the establishment of SME’s, MSME financial data, and information on product intricacies. The data analysis technique in this study is to use the Orr Miller Model calculation with the aim to be able to find out the Optimal Cash Balance in SME’s. The results of the study indicate the lower limit of cash availability for SME’s in order to optimize financial performance of Rp. 107,123. Whereas the upper limit of cash should be Rp. 321,396. And the results of the cash flow adequacy ratio show a value of 1.614. Thus the results of this study can be used as a reference for SME’s in conducting cash management. Cash optimization is used to maintain cash so as not to experience shortcomings or excess in carrying out its operational activities so that SME’s can maximize their financial performance. A ratio of 1 indicates that SME’s can cover cash needs without the need to obtain external funding.
54 IMPLEMENTING A SPIRITUAL LEADERSHIP: MORNING PRAYING LEADERSHIP , Iqbal Robbie  
Sharia Credit Banks are alternative financial financing for communities other than conventional banks and other Islamic banks. BPRS Daya Artha Mentari carries out the mandate as a financial institution to serve the needs of the community in Islamic banking practices. These noble mandates and ideals are related to elements of philosophy, goals, processes and human resources that require the presence and need of leaders who have the ability, competence and high integrity to reach their ideal goals and expected goals. Based on his profile, the leadership in this bank has been proven by achieving success in delivering the bank as one of the banks that is leading the way in serving banking services in East Java. To strengthen the uniqueness of the research on leadership style in BPRS Daya Artha Mentari, it is necessary to state the description of the history of bank development and the accompanying leadership dynamics since its establishment in 1999. The history is divided into three development phases, namely the pioneering phase, the integration phase and the innovation phase. The results of this study can also be one of the models of leadership style in financial institutions and provide theorytical contributions to the development of science related to Human Resource Management, especially leadership style that is applied by the leaders of the sharia rural bank.   Sharia Credit Banks are alternative financial financing for communities other than conventional banks and other Islamic banks. BPRS Daya Artha Mentari carries out the mandate as a financial institution to serve the needs of the community in Islamic banking practices. These noble mandates and ideals are related to elements of philosophy, goals, processes and human resources that require the presence and need of leaders who have the ability, competence and high integrity to reach their ideal goals and expected goals. Based on his profile, the leadership in this bank has been proven by achieving success in delivering the bank as one of the banks that is leading the way in serving banking services in East Java. To strengthen the uniqueness of the research on leadership style in BPRS Daya Artha Mentari, it is necessary to state the description of the history of bank development and the accompanying leadership dynamics since its establishment in 1999. The history is divided into three development phases, namely the pioneering phase, the integration phase and the innovation phase. The results of this study can also be one of the models of leadership style in financial institutions and provide theorytical contributions to the development of science related to Human Resource Management, especially leadership style that is applied by the leaders of the sharia rural bank.  
55 THE EFFECT OF COMPETENCE AND INFORMATION TECHNOLOGY ON TAX-PAYABLE SERVICES IN THE PRATAMA TAX SERVICE OFFICE JAKARTA CENGKARENG , Bambang Sutriyanto  
This study aims to measure how significant the influence of employee competencies and also the use of information technology on services provided to taxpayers. In providing services to the community (in this case the tax payment service), employee competence is a determining factor for results that can have a positive or negative effect on the services provided. Supported by increasingly advanced information technology, it is expected that public services, especially to taxpayers at the Pratama Jakarta Cengkareng Tax Service Office, will be faster, easier and better than before. Keywords: Competence, Information Technology, Services
56 UMKM DEVELOPMENT PROGRAM AND COMMUNITY EMPOWERMENT ON INCREASING PUBLIC INCOME , Hendra Hendra
This study examines best practice implementing the MSME Development Program and community empowerment on Increasing Community Budgeting using quantitative. This article investigating the big influence of the MSME development program on Increasing Community Income by alayzing how big is the Community Strengthening Against Community Revenue and how big is the influence of the UMKM Development Program and Community Empowerment together on Increasing Community Income in merangin district, Jambi, Indonesia. This paper employs descriptive analysis reviews that are supported by qualitative data to answer various problems of MSME development programs and community empowerment.
57 THE EFFECT OF POLICY IMPLEMENTATION AND LEADERSHIP COMMITMENT ON THE SUCCESS OF LICENSING SERVICES , Teguh Muldiyanto
Public services, especially licensing services in Kalideres Subdistrict, West Jakarta, are expected to contribute to community service, which in turn will be able to guarantee every community to obtain optimal service and not burden the community, especially for the lower middle class. Therefore, to optimize community service, many factors are needed, including policies and commitments themselves, because the implementation of policies and commitment of good leaders is believed to increase the success of a service. This research was conducted to analyze how much influence the implementation of policies and / or commitment of leaders both partially and jointly on the success of licensing services in Kalideres District, West Jakarta. This study uses an exploratory survey method that focuses on observation and the use of questionnaires to explore data from existing samples. It is expected that from this research, the implementation of policies and commitment of existing leaders can be measured and in the future it can be even better.
58 THE EFFECT OF TEACHER CERTIFICATION PROGRAMS AND EDUCATION AND TRAINING MODES ON IMPROVING PEDAGOGIC COMPETENCIES ON ELEMENTARY SCHOOL TEACHER IN DKI JAKARTA , Adhika Ganendra  
Enhancing teacher competency is one of the factors that needs to be considered to improve the quality of education. As the effort to improve teacher competence, the government has certified and implemented teacher competency training since 2006. In 2015, the average score of the teacher competency test was only 56.69. Hence, the score based on teacher competency test become the background of this research. Further, as an evaluation of the certification program and the implementation of training on improving teacher competency proclaimed by the government. This study aims to determine the effect of teacher certification programs and training modes on improving the pedagogical competence of elementary school (SD) teachers in DKI Jakarta both partially and jointly. This research method uses a quantitative method approach with ANOVA variance analysis. The results showed that the teacher certification program and training mode policies were positively and significantly affected the partly or all in increasing the elementary school teacher pedagogical competencies in DKI Jakarta. As a suggestion from the results of this study, the government should include criteria for certification of educators in teacher recruitment because the increase in teacher pedagogical competence is strongly influenced by the certification program. In addition, the government should be selective in determining teacher training modes. It is proved that education and training by empowering teacher work groups or peers is more effective in improving teacher pedagogical competencies.
59 THE IMPACT OF NEW CAR MARKET ON THE DKI JAKARTA POLICY TO LIMIT THE NUMBER OF VEHICLES , Mego Widi Hakoso
A considerably high consumption of cars has led Jakarta to such a messy traffic that prompted the need for the DKI Jakarta Government to issue policies to fetter the public’s purchase power for new cars. Despite this, the public continues to buy new cars. This research was conducted using qualitative method, and also post-positivism paradigm as a viewpoint from which the field arena is observed. Data collection was done by conducting a review on documents, printed – online media news and interviews from various sources. Honda Brand, which is notably the market leader in Jakarta, is to be a representative of how business players address the DKI Jakarta Government’s policy which intends to reduce the purchase power. The result of this research shows that traffic jam in Jakarta has been a complex problem politically since the New Order, because automotive business players, as a capital, have become part of Indonesia’s political power and the performance of Honda Mobil sales has not been affected by the DKI Jakarta Government’s policy in holding back the public’s purchase power for new cars.
60 RISK OF RETURNING DEPOSITO INVESTMENT RESULTS , Djoko Sigit Gunanto
The purpose of this study is to understand the risk and return on investment of mudharabah deposits in Islamic banks using the Value at Risk (VaR) approach. The objects in this study are quarterly financial reports of Bank Syariah Mandiri, Bank BRI Syariah, and Bank Muamalat for three years, 2015-2017. VaR analysis results show that the average investment risk of mudharabah deposits for 3 years at Bank Syariah Mandiri was in 2015 amounted to 6.61% and net return of -0.53%, in 2016 the risk of 0.14% and net return of 3.21 %, in 2017 the risk is 0.17% and the net return is 0.32%. BRI Syariah Bank in 2015 was 0.08% and net return was 4.28%, in 2016 the risk was 0.07% and the net return was 3.77%, in 2017 the risk was 0.08% and the net return was 42.81% . and Bank Muamalat was in 2015 amounted to 0.63% and a net return of 0.04%, in 2016 a risk of 0.40% and a net return of 0.08%, in 2017 a risk of 0.14% and a net return of 0.26% . In addition there are differences in the level of risk and net return on Bank Syariah Mandiri, Bank BRI Syariah, and Bank Muamalat with a significant probability (p-value) for a risk level of 0.005 and a net return of 0.045. From the level of risk and net return for three years, BRI Syariah Bank is a bank that has a prospective value.
61 STRATEGIC MANAGEMENT OF EDUCATION TO ENHANCE ENVIRONMENTAL-ORIENTED COMPETITIVENESS , Juni Iswanto, Amiartuti Kusmaningtyas, Murgianto Murgianto
This research is motivated by the strategy carried out by the board including collaborating / collaborating with alumni to promote their alma mater in new prospective students in their neighborhoods and workplaces can improve competitiveness by building a superior scientific culture of printing students as qualified quality learners tough facing the challenges of the times. This research uses a qualitative approach. Data collection techniques are in-depth interviews, observation, Focus Group Discussion, documentation. Data analysis techniques are data reduction, data presentation, and drawing conclusions / verification. From the results of this study, the researchers concluded that: Competitive strategies are carried out by: a) greater demand for good communication with the head and foundation for the advancement of madrasas, increasing education staff and infrastructure, b) Offers by preparing and managing students well, combining the curriculum of the Ministry of religion curriculum and the Salafiyah curriculum. c) Marketing by combining learning of the Ministry of religion curriculum and the Salafiyah curriculum, costs allocated according to the budget, alumni are real life brochures and through websites and competitions lined up, and access to madrasas is very easy and extends locations. Based on internal and external analysis above in a stable growth strategy condition which means that the situation is favorable because boarding schools have opportunities and strengths, boarding schools can take full advantage of opportunities so as to be able to implement strategies that support aggressive growth policies.
62 THE EFFECT OF LOCAL GOVERNMENT POLICIES AND SERVICES ON THE EMPOWERMENT OF CATTLE FARMERS IN SRAGEN , Tri Agus Bayuseno
Good service from the government to the community must be realized with the existence of policies that are impartial and beneficial for all members of the community (in this case cattle farmers). Therefore, the policies issued and the services provided by the government especially the regional government are expected to have a significant influence on community empowerment in the region. With this, the author tries to examine the effect of the policies and / or services of the Regional Government on the empowerment of cattle farmers in Sragen Regency, Central Java. It is expected that the policies and / or services of the local government have a good influence on the empowerment of cattle farmers in this area and can be applied in other areas. The methodology used in this study combines several data collection and analysis techniques. In general, this study uses explanatory methods that describe, describe and explain until reaching the conclusion of the answer to each problem we examine. The results of this study are expected to be the first step of further research to jointly make the relationship between the serving government and the community more and better.
63 ANALYSIS OF CAPITAL ASSET PRICING MODEL ACCORDING TO SHARIAH PRINCIPLE: INDONESIAN EVIDENCE , Yuni Pristiwati Noer Widianingsih
Capital Asset Pricing Model (CAPM) is one of the estimated return models developed in conventional financial instruments that have different characteristics from Islamic financial instruments. So the CAPM model cannot be directly applied in Islamic financial instruments, so an estimation model is needed, namely the Shariah Compliant Capital Asset Pricing Model (SCAPM). This study aims to produce a SCAPM model that can be applied to estimate returns in Islamic financial instruments. The data used in the test is a list of sharia companies listed on the IDX, sharia company stock prices, Indonesia Sharia Stock Index (ISSI), yield of sukuk and return of Bank Indonesia Certificates (SBI) for the period 2010 - 2018. Testing is done by comparing expected return with the CAPM and SCAPM models. The SCAPM model used is to eliminate the risk free asset factor and replace it with inflation, zakat, and yield of sukuk. The results of the analysis using graphs and the compare mean test show that the results of the expected return with the SCAPM and CAPM models have no difference, so the SCAPM model can be used as an alternative model of return estimation in Islamic Financial Instruments on the IDX.
64 THE USER SATISFACTION LEVEL OF ELEARNING FOR BUSINESS AND MANAGEMENT SUBJECTS BASED ON TECHNOLOGY ACCEPTANCE MODEL , Indra Hastuti, Wijiyanto Wijiyanto, Wiji Lestari, Sri Sumarlinda  
Elearning is the implementation of information technology in learning. Elearning was used in courses in Introduction to Business and Management, Business Process Management and Ebusiness. This study aims to use the Technology Acceptance model (TAM) to measure the level of user satisfaction. TAM method is used to determine the relationship between content, accuracy, format, ease of use, timelines, organizational support, user attitudes towards the information system (user attitude towards information). system) and perceived attitude of top management on the level of satisfaction of using e-learning on learning business courses and management at the Faculty of Computer Science, Duta Bangsa University Surakarta. This research is a descriptive study using the modified End User Computing Satisfaction (EUCS) approach method. The results of the evaluation study show that the 5 variables (content), the level of accuracy of the system, format, easy of use, and timeliness significantly influence user satisfaction. While organizational support variables have a significant effect on user satifaction but variable usser attitude toward information system and perceived attitude of top management has an effect but not significant to the support organization.
65 IMPACTS OF LABOUR SHORTAGE ON ORGANIZATION PERFORMANCE: A CASE STUDY MINISTRY OF WATER AND IRRIGATION-TANZANIA , James Kalimanzila Matemani
Labour shortage is the most challenging factor in economic growth in Tanzania particularly in Water and Health sectors. The Ministry of Water currently is facing critical labour shortage particularly technical staffs and engineers in both rural and urban water Offices. This problem have caused by many factors including, lack of promotion, lack of motivation, job mishmash, and low salary. This paper analysis and demonstrated recognition and good working environment as the key players in retaining labour and removing labour shortage in an organization. Many scholars demonstrates low salary and promotion as the only key players and forget about good working environment and recognition. The objective of this study is to investigate the scope and impacts of labour shortage on organizational performance. Likewise, the study have more significant in reminding the organization about the values of Human Resources for its development. In analyzing the study problem in this study conceptual and theoretical framework have been used. The study have used both qualitative and quantitative method in collecting and analyzing data obtained from different sources. Likewise this study have used hypothesis and theories to describe the results. The results of this finding is described through figures percentages and statistics chats which shows the importance and significant of promotion and good working environment in employees retention. All in all Tanzania suffers from considerable human resources constraints including inadequate staffing, imbalances in deployment and retention of professional water technical experts and supporting staffs, hence poor service delivery and economic stagnation, here the government must create good policies and proper environments to the workers.
66 PREPARING THE ASEAN ECONOMIC COMMUNITY (MEA) WITH THE DEVELOPMENT STRATEGY OF SMALL AND MEDIUM ENTERPRISES (UMKM) TO GET BUSINESS CREDIT IN KELURAHAN CIBADUYUT BANDUNG , Dewi Untari, Dewi Endah Fajariana, Muchamad Ridwan
From the results of interviews and preliminary observations that the development of Small and Medium Enterprises is essentially a shared responsibility between the government and society. In order to support the empowerment and development of Micro, Small and Medium Enterprises, especially in encouraging the distribution of credit to Micro, Small and Medium Enterprises in Cibaduyut Urban Village, for the development of Micro, Small and Medium Enterprises in Cibaduyut Village, Bandung, the strategies included in the first Bank Partner Financial Consultants in fostering and mentoring Micro Small Enterprises and Medium prospects who apply for business loans; second, socializing profit sharing or venture capital financing; third Increasing the participation of credit guarantee institutions for Micro, Small and Medium Enterprises and prospects who are faced with collateral requirements. It is expected that with the implementation of the above strategies, Micro, Small and Medium Enterprises will no longer experience difficulties in the submission of business capital loans from Credit Distribution Agencies. From each solution above, it is building and mentoring Micro and Small and Medium Enterprises, prospects who will apply for business loans. The results of the study showed that the community in the Cibaduyut Village with the optimization of the role of the Bank Partner Financial Consultant (KKMB), the requirements and procedures established by the credit channeling institutions, were no longer an obstacle for Micro and Small Businesses in obtaining business capital loans. The success of this approach will be seen from the increasing number of bankable Micro, Small and Medium Enterprises and obtaining business capital loans, and having a Bank Partner Financial Consultant (KKMB) operating on a business (mutually beneficial) basis so that it can finance itself.  
67 ANALYSIS FINANCIAL PERFORMANCE OF RURAL BANKS IN INDONESIA , Mohammad Sofyan  
During the period 2006-2019 many rural banks were liquidated by Indonesia Deposit Insurance Corporation (LPS) which have an impact on the performance of rural banks. This study aims to determine the effect of CAR, LDR, OCOI and NPL on the ROA of Rural Banks in Indonesia. The results of the study show that CAR, LDR, and OER have a significant effect on ROA. Every increase in operating costs will result in a decrease in pre-tax profit which results in a decrease in ROA. NPL has no significant effect on ROA. because rural bank has a large CAR ratio to cover credit risk.
68 EFFECT OF MANAGERIAL OWNERSHIP, DEBT COVENANT, POLITICAL COST AND GROWTH OPPORTUNITIES ON ACCOUNTING CONSERVATISM LEVELSD GROWTH OPPORTUNITIES ON ACCOUNTING CONSERVATISM LEVELS , Chusnul Nuraeni, Annafi Indra Tama
The purpose of this study was to determine the effect of managerial ownership, debt covenants, political costs and growth opportunities on the level of accounting conservatism, case studies on manufacturing companies listed on the Indonesia Stock Exchange 2011-2015. Testing this hypothesis uses multiple regression analysis. The regression coefficient test (T Test) in this study shows that the debt covenant and growth opportunities have a significant negative effect on the level of accounting conservatism, while the managerial ownership and political cost variables have no significant effect on the level of accounting conservatism. Suggestions for this study are to be able to expand the research sample so that the results can be generalized and can also be used to add or replace other variables that can affect accounting conservatism.  
69 THE ANALYSIS OF PUTUKREJO VILLAGE GOVERNMENT READINESS IN FORMING BUMDES AS A DEVELOPMENT EFFORTS OF RURAL COMMUNITIES BASED ON CREATIVE ECONOMY , Agung Minto Wahyu, Navilah Laila Wardani, Ega Aditya, Jeni Susyanti  
The purpose of this study is to determine the readiness of the village government in forming BUMDes as well as the factors forming these readiness as an effort to empower rural communities based on creative economy. This study uses qualitative methods with a case study approach. The case study was conducted at BUMDes “Barokah” owned by Putukrejo Village, Gondanglegi District, Malang Regency. The results of the study confirms that the Putukrejo Village Government has a fairly good readiness in forming BUMDes. It is proven by the development of business units that are very helpful in empowering local rural communities. In addition, BUMDes “Barokah” also seeks to empower the community based on creative economy by establishing the tourist attraction, Sumber Sira Market, which is used to manage the products of the community creativity.
70 EFFECT OF RURAL DEVELOPMENT POLICY AND EMPOWERMENT OF ENHANCING FOOD SECURITY IN SAROLANGUN REGENCY, JAMBI PROVINCE , Feri Wijaya
Food Security is one of the economies of local communities in Indonesia, rehabilitated and reconstructed by the efforts of adequate food availability for households. However, not all areas to manage the existing resources well be the center of attention, carrying out development evenly. Therefore the role of government and the community is very important in improving food security. This study aimed to analyze the influence of Rural Development Policy and Community Empowerment against Improved Food Security in Sarolangun, either partially or collectively sama.Metode research is quantitative, and Mechanical Sampling and descriptive qualitative data analysis techniques. The results showed that there are significant rural development policy, the low influence of community empowerment and rural development policy and community empowerment together affect the improvement of food security. Indicators of the availability of clean food staples and the percentage of areas close to 5km from a health facility is to support and be an attraction in this study. Recommendations of the study: (1) The collection and compilation of data and documents on local food security, (2) Strategic Plan pangandaerah resistance and (3) food security program is short, medium and long term.  
71 THE EFFECT OF ASSET STRUCTURE, CAPITAL STRUCTURE, AND MACRO ECONOMICS ON FINANCIAL RISK MANAGEMENT, PROFITABILITY PERFORMANCE, GOING CONCERN AND VALUE OF THE FIRM AND GCG AS MODERATED VARIABLES IN COMPANIES LISTED IN JAKARTA ISLAMIC INDEX , Solichah Solichah, Tri Ratnawti, Srie Hartutie Moehaditoyo  
The population in this study were 30 sharia stock companies listed on the Jakarta Islamic Index in the period 2013 to 2017. The research sample of 16 companies were selected using a purposive sampling method with certain criteria. This type of research is quantitative research, with research data obtained from the IDX website (Indonesia stock exchange) and data testing techniques using PLS test equipment. The results showed that 1) asset structure has no significant effect on financial risk management, 2) asset structure has a significant effect on profitability performance, 3) asset structure has a significant effect on going concern 4) asset structure has a significant effect on the value of the firm 5) capital structure has significant effect on financial risk management 6) capital structure has a significant effect on profitability performance, 7) capital structure has a significant effect on going concern, 8) capital structure has no significant effect on the value of the firm, 9) macroeconomic has a significant effect on financial risk management, 10) Macroeconomic has a significant effect on profitability performance, 11) Macroeconomic has a significant effect on going concern, 12) Macroeconomic has a significant effect on the value of the firm, 13) Financial risk management has a significant effect on the value of the firm, 14) Financial Risk Ma Management has a significant effect on profitability performance, 15) Profitability performance has a significant effect on going concern, 16) Profitability performance has a significant effect on the value of the firm, 17) Going concern has a significant effect on the value of the firm 18) GCG moderates going concern has a significant effect on value of the firm 19) GCG moderates the profitability performance significantly influences the value of the firm 20) GCG moderates the financial risk management does not significantly influence the value of the firm, and at last,21) GCG significantly influences the value of the firm. Keywords: asset structure, capital structure, macroeconomic, financial risk management, profitability performance, going concern, GCG, value of the firm
72 INTERNATIONAL COMPETITIVENESS OF INDONESIA’S HIGHER EDUCATION SERVICES TRADE , Suryawati Suryawati, Chen Lizhen  
Asia is one of the fastest growing destinations for international students. Therefore, this paper was conducted by conducting a comparative study and empirical study with the aim to find out Indonesia's international competitiveness for the higher education service trade aspect, which is compared with seven other countries. To measure the international competitiveness in the higher education services trade, data from 2010 to 2017 on the number of sending and receiving students in a country and other more complex data have been used to obtain valid results. A comparative study conducted by calculating data from eight countries using the IMS, TCI and RCA measurement methods, and empirical analysis conducted using a questionnaire survey with 302 respondents' data obtained to find out the significant factors that influence the competitiveness. The results show that although Indonesia's higher education service trade is unstable every year, it still has certain competitiveness in the international scope. In addition, culture, quality of higher education and cost of living have a significant impact on the international competitiveness of higher education service trade. On this basis, this paper puts forward some countermeasures and suggestions on how to improve the international competitiveness of Indonesia's higher education service trade, including: promoting the development of Indonesian culture, improving the quality of higher education, reducing tuition fees and living costs, increasing the employment opportunities for foreign students and promoting the balanced growth of Indonesian economy.
73 CORPORATE SOCIAL RESPONSIBILITY AND TAX AGGRESSIVENESS IN PERSPECTIVE LEGITIMACY THEORY , Putri Sari, Wiwiek Prihandini  
The company as a business entity seeks to provide high dividends for shareholders. On the other hand as a corporate taxpayer, companies must set aside profits to pay taxes. Tax aggressiveness can be used to minimize this conflict. But this action is not liked by shareholders because it can damage the company's reputation. By referring to the legitimacy theory, corporate social responsibility (CSR) is considered as an action that can maintain the company's reputation. The question is whether corporate social responsibility has an effect on tax aggressiveness. In fact the results of the research on this matter vary. This study aims to reexamine the influence of corporate social responsibility, from the economic, social, and environmental dimensions to tax aggressiveness. The tests were carried out using 62 data from 31 companies listed on the Indonesia Stock Exchange during 2016-2017. Effective tax rate (ETR) is used to measure tax aggressiveness, CSR is measured using the Global Reporting Initiative (GRI) 04 valuation standard. The results of the study state that CSR economic dimension has a positive effect on tax aggressiveness, while CSR social and environmental dimensions negatively affect tax aggressiveness. Recommendations, tax authorities can use disclosure of environmental and social dimensions as an indication of the practice of tax aggressiveness.
74 ANALYSIS OF THE EFFECT OF LIQUIDITY RATIOS, SOLVABILITY RATIOS AND PROFITABILITY RATIOS ON FIRM VALUE IN GO PUBLIC COMPANIES IN THE AUTOMOTIVE AND COMPONENT SECTORS , Suhesti Ningsih, Shinta Permata Sari  
The research objective to be achieved in this study is to determine the effect of financial ratios on firm value in publicly listed companies in the automotive and component sub-sectors. The financial ratios used for analysis are the current ratio (CR), debt to total asset ratio (DAR) and return on assets (ROA). To measure the value is the price to book value (PBV). The method of analysis in this study is quantitative data analysis, to quantitatively estimate the effect of independent variables simultaneously (together) or partially (individually) on the dependent variable. From the results of the partial analysis test, the results show that CR and DAR do not affect the value of the company in automotive and component companies because it has a significance value greater than 0.05, 0.0875 and 0.084. While ROA has a significance value of 0.00> 0.05, this means that ROA affects the firm's value. Simultaneous test results show that jointly affect the value of the company in automotive and component companies, this is evidenced by the value of F has a coefficient of 0,000.
75 EFFECT OF COMPLEXITY OF WORK, CAREER DEVELOPMENT ORGANIZATION AND COMMUNICATION ON THE PERFORMANCE OF EMPLOYEES , Rini Handayani  
This study aims to examine several factors that can influence employee performance including work complexity, career development, and organizational communication The sample used was 76 Bank “X” employees in Surakarta City. The sampling method uses the survey sampling method. The type of data used is primary data. The data analysis method uses multiple regression with the help of SPSS 23 The coefficient of determination test results shows that the complexity of work, career development and organizational communication can explain employee performance by 50.3% while the remaining 49.7% employee performance will be explained by other factors outside the three research variables. The results of the hypothesis test analysis show the conclusion that work complexity, career development, and organizational communication affect employee performance.
76 IMPELEMENTATION OF BUSINESS STRATEGY IN THE STATE-OWNED CORPORATION , Ardian Widiarto, Iqbal Arraniri, Eldes Willy Filatrovi  
Since January 2015 the government has begun to abolish some product subsidies, especially for the marketing area of Java Bali and Madura. This opens up opportunities for new players to enter the oil and gas sector given the increasingly promising profits. the emergence of this new competitor adds to fierce competition between outlets, and to maintain cost efficiency a flexibility strategy and innovation strategy are implemented, especially related to the distribution of products from the company to all outlets where transportation equipment is adjusted so that it can transport various types of products to several outlets at a time . This condition is accompanied by a policy that a conveyance may send to various outlets at a time. Initially, business performance improved rapidly but with the increasing number of outlets there were several product distribution accidents, subsidized deposits, customers switching to other outlets including those owned by foreign companies, and backlog transaction constraints. The problem is that the partner's trust has declined including customers to the company as a result of very strict supervision in the midst of environmental changes as a result of changes in government policies and regulations lately. The sample became the object of research is customer stations in Central Java and Yogyakarta as many as 200 customer in the Gas Station Central Java and Yogyakarta. Methods of data analysis used in this study is a quantitative analysis method where quantitative data analysis method is a method of analysis in the form of figures and calculations using statistical methods. In simplify the analysis process, will be used SEM, AMOS. Keywords : Product Cohesiveness, Quality Business Strategy, Business Performance, Competitive Advantage  
77 TRIPLE PSYCHO-ORGANIZATIONAL SUPPORTS FOR CHANGE MANAGEMENT PROCESS , Dwi Indriastuti, Olivia Fachrunnisa
Abstract: In this ever-changing era, organizations are required to be able to answer new challenges that will emerge such as globalization, rapid flow of information and rapid technological developments, resulting in increasing demand for quality employees. This forced the organization to be able to manage existing human resources properly and effectively in order to be able to keep up with the flow of change. Therefore, every organization will try to increase the commitment of its employees, especially the commitment to change. Employees are required to have a high commitment in dealing with change and have behaviors that support change, so that they are in accordance with the changing times and demands of the community, so that the organization can still exist and not be abandoned by its users. This study aims to develop a model to find out how to encourage individual behavior support to change by increasing individual commitment to change within an organization. Change oriented leadership, employee adaptability and the internalization of organizational values which we termed as three psycho-organizational supports are indicated as important antecedents to commitment to change, which in turn will encourage individual behavior to support to change. Research Methods: Data was collected from 116 respondents as employees in Statistical Bureau Province, Indonesia. The analytical method uses SEM (Structural Equational Modeling) to test the hypotheses. Sobel Test is used to test the effect of mediating variables in the model. Finding: Behavior to support change is strongly influenced by individual commitment to change, the higher the individual's commitment to change, the more they will encourage the individual to have behaviors that support change. While individual commitment to change is influenced by several factors such as change-oriented leadership, employee adaptability and organizational values. These three factors have a positive and significant influence on individual commitment to change.
78 A MODEL OF MIXED STRATEGIC ORIENTATIONS BASED ON ENVIRONMENT IN ACHIEVING ATOUGH PERFORMANCE OF SMES , Darmanto Darmanto, Budiyono Budiyono, Sri Wardaya, Lilis Setyarini, Basuki Sri Rahayu
A MODEL OF MIXED STRATEGIC ORIENTATIONS BASED ON ENVIRONMENT IN ACHIEVING ATOUGH PERFORMANCE OF SMEs
79 MAKING WORK EFFECTIVENESS IN KELURAHAN DUREN JAYA BEKASI JAWA BARAT , Siswandi Siswandi, Bintang Narpati, Abdul Gofur  
The purpose of this study is to measure the impact of archival and computer training on increasing the effectiveness of work in Duren Jaya Bekasi Urban Village. The method used in this research is using quantitative descriptive analysis involving all employees of Kelurahan Duren Jaya Bekasi using random sampling technique with proportional random sampling of 35 (thirty five) people. Data collection technique used is questionnaire method supported by documentation method. Data analysis technique used is double linear regression analysis technique. Based on the results of this study, it can be concluded that: (1) There is a significant positive influence between the Archives Training on the effectiveness of the employee's work in Duren Jaya Bekasi Sub-district (2) There is a significant positive influence between the Computer Training on the effectiveness of the employee in Kelurahan Duren Jaya Bekasi (3) There is a significant positive influence between the Archives and Computer Training on the effectiveness of the employees of Kelurahan Duren Jaya Bekasi. Skills in managing archives and computers can make the effectiveness of employment Kelurahan Duren Jaya Bekasi more increased. The results of this study indicate that archival and computer training has an influence of 82.6% towards increasing employee effectiveness.
80 THE EFFECT OF OCCUPATIONAL SAFETY AND HEALTH AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE IN THE ENVIRONMENTAL SERVICES OF YOGYAKARTA CITY , M Hibbul Watoni
This study aims to investigate the effect of occupational safety and health and work discipline on employee performance in the Environmental Services of Yogyakarta City either partially or simultaneously. The population of this study was 220 employees of the Sanitation Division in the Environmental Services of Yogyakarta City. The current study involved 135 samples who were selected using a random sampling technique. It used primary data and they were collected through distributing a questionnaire. The validity and reliability of the questionnaire have been tested prior to the administration. Then, the data were analyzed by multiple linear regression analysis, t-test, f-test, and determination test using SPSS 20. The result showed that partial testing of occupational safety and health (X1) and work discipline (X2) variables had a significant effect on employee performance (Y) in the Environmental Services of Yogyakarta City. Whereas simultaneous testing of Occupational safety and health (X1) and work discipline (X2) variables significantly affected the employee performance (Y) in the Environmental Services of Yogyakarta City.
81 ANALYSIS OF CONSIDERATIONS IN CSR ASPECT TOWARDS INCENTIVE TAX OF PT MASPION III IN SIDOARJO JAWA TIMUR (AN EMPIRICAL STUDY OF CSR AT PT. MASPION III SIDOARJO) , Bayu Adi, Moh Afrizal Miradji  
CSR has developed into part of the company's business strategy, mainly related to the functions of marketing, public relations, and investment-decision making (Subagyo, 2018). PT. Maspion III in CSR activities has developed into a part of the company's business strategy. in the taxation aspect at PT. Maspion III is one of the important factors that is considered by an organization in designing its CSR program to produce CSR programs that can add business value as well as tax favorable. Whereas on the other hand Maspion III spent funds for its CSR program based on Act Number 36 of 2008 which has regulated the treatment of Income Taxes on expenses or costs incurred in the context of Corporate Social Responsibility (CSR). Provisions regarding this matter are regulated in Article 6 paragraph (1) letters I, j, k, l, and m, in which it is stressed that the amount of taxable income for permanent establishment of permanent establishment), which in fact is reduced in Article 1 PP 93 of the year 2010, for the expenditure of Corporate Social Responsibility (CSR) which can be deducted by a certain%. While for PT. Maspion III for its CSR Program exceeds the provisions of 5%. Therefore, to be able to produce CSR programs that can produce business value programs as well as tax favorable, it is better if the taxpayer considers the taxation aspects when designing his CSR program. Keywords: CSR Aspect Considerations, CSR Tax Incentives, CSR draft, Law
82 THE EFFECT OF TRILOGY LEADERSHIP STYLE ON INNOVATION PERFORMANCE THROUGH DYNAMIC AMBIDEXTERITY CAPABILITY (DAC) MEDIATION (STUDY AT THE YOUTH EDUCATIONAL CENTER (YEC) TUTORING INSTITUTE) , Tomi Agus Triono, Ignatius Soni Kurniawan  
This study aims to test whether dynamic ambidexterity capability mediates the relationship between trilogy leadership style and performance innovation. The study took samples in the business organization of a Youth Educational Center (YEC) tutoring institution located in the Wirobrajan area of Yogyakarta. The results showed that each component of the trilogy leadership style affected the dynamic ambidexterity capability variable and the performance innovations of its members. . The findings show that the trilogy leadership style can affect performance innovation directly or through mediating dynamic ambidexterity capability. This confirms that the dynamic ambidexterity capability is able to mediate the influence between the trilogy leadership style on innovation performance. Kata kunci : Ambidexterity, Leadership, Innovation  
83 FACTORS THAT INFLUENCE COMMITMENT TO EMPLOYEE DUTIES AT RESEARCH CENTER FOR MARINE AND FISHERIES PRODUCT PROCESSING AND BIOTECHNOLOGY , Syahrian Syahrian  
The background of this research was to look up how far the problem of the educational background of employees, level of income in the form of salaries and benefits, career paths for employee in the organization / institution can affect employee commitment to the task. The objectives of this research was to determine the effect of commitment to the task with the problem of the educational background of employees, to determine the effect of commitment to the task with the problem of the level income in the form of salaries and allowances of the employees, to determine the effect of commitment to the task with the problem of career employees at the research center for marine and fisheries product processing and biotechnology. The design of this research applies using data collected from the calculation and collection of questionnaires. Data analysis used in this research was the collected data conducted a preliminary analysis using statistics is to describe the data for each variable. The result of this research conclude that have the positive effect of the educational background of employees, level of income in the form of salaries and allowances of officers and career employees at the organization / institution with a commitment to the task at the research center for marine and fisheries product processing and biotechnology.
84 FACTORS THAT INFLUENCE COMMITMENT TO EMPLOYEE DUTIES AT RESEARCH CENTER FOR MARINE AND FISHERIES PRODUCT PROCESSING AND BIOTECHNOLOGY , Syahrian Syahrian  
The background of this research was to look up how far the problem of the educational background of employees, level of income in the form of salaries and benefits, career paths for employee in the organization / institution can affect employee commitment to the task. The objectives of this research was to determine the effect of commitment to the task with the problem of the educational background of employees, to determine the effect of commitment to the task with the problem of the level income in the form of salaries and allowances of the employees, to determine the effect of commitment to the task with the problem of career employees at the research center for marine and fisheries product processing and biotechnology. The design of this research applies using data collected from the calculation and collection of questionnaires. Data analysis used in this research was the collected data conducted a preliminary analysis using statistics is to describe the data for each variable. The result of this research conclude that have the positive effect of the educational background of employees, level of income in the form of salaries and allowances of officers and career employees at the organization / institution with a commitment to the task at the research center for marine and fisheries product processing and biotechnology.
85 FACTORS THAT INFLUENCE COMMITMENT TO EMPLOYEE DUTIES AT RESEARCH CENTER FOR MARINE AND FISHERIES PRODUCT PROCESSING AND BIOTECHNOLOGY , Syahrian Syahrian  
The background of this research was to look up how far the problem of the educational background of employees, level of income in the form of salaries and benefits, career paths for employee in the organization / institution can affect employee commitment to the task. The objectives of this research was to determine the effect of commitment to the task with the problem of the educational background of employees, to determine the effect of commitment to the task with the problem of the level income in the form of salaries and allowances of the employees, to determine the effect of commitment to the task with the problem of career employees at the research center for marine and fisheries product processing and biotechnology. The design of this research applies using data collected from the calculation and collection of questionnaires. Data analysis used in this research was the collected data conducted a preliminary analysis using statistics is to describe the data for each variable. The result of this research conclude that have the positive effect of the educational background of employees, level of income in the form of salaries and allowances of officers and career employees at the organization / institution with a commitment to the task at the research center for marine and fisheries product processing and biotechnology.
86 RESEARCH DEVELOPMENT RELATED TO IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS IN INDONESIA , Ismul Aksan, Doddy Setiawan, Evi Gantyowati  
This study tries to investigate the development of accounting standard research from 7 accredited journal in Indonesia. We conduct a sample of 35 articles for the period 2003-2017. Each article will be classified based on research topics, research methods, and kinds of standards that was observed by the researchers. The most widely researched topics related to the Financial Accounting Standards are topics related to the IFRS-based Financial Accounting Standards. The most commonly used research method is analytical method as much as 21 articles (60%). Standards that was observed by 26 articles (74,3%) is the implementation of Indonesian IFRS-based Financial Accounting Standards (SAK-IFRS). The other observed Indonesian Governmental Accounting Standards (SAP), Indonesian sharia accounting standard (SAK Syariah) and Indonesian Accounting Standard Non Publicly Accountable Entities (SAK-ETAP) where each of them are 3 articles, 5 articles and 1 article.
87 THE EFFECT OF WORK ENVIRONMENT AND WORK LOAD ON NURSES’ MOTIVATION IN BHAYANGKARA SESPIMMA POLRI HOSPITAL, SOUTH JAKARTA IN 2018 , Yeni Febrianti
The hospital is one of the health service facilities that provides health services that are promotive, preventive, curative, and rehabilitative to the community. Health services must continue to be improved, so that nurses' motivation can be maintained properly. To be able to directly support nurses' motivation, a conducive work environment and a suitable workload are needed. Nurses as professional staff are responsible and authorized to provide nursing services independently, and collaborate with other health workers in accordance with their authority, especially related to the practice environment and the authority of nurses. Nurses' complaints of high workload conditions and lack of appreciation for their work, sometimes triggers a lack of motivation at work, resulting in low levels of optimal performance achievement. The objectives of this study are: (1) To analyze the effect of the work environment on nurses' motivation. (2) To analyze the effect of workload on nurse motivation. (3) To analyze the effect of the work environment and workload together on nurse motivation. The results of this study concluded that the work environment (X1) and workload (X2) had a positive and significant effect on the motivation of nurses (Y) of the Bhayangkara Sespimma Polri Hospital in South Jakarta. The better the work environment and workload, the better the motivation of nurses, and vice versa.
88 ARRANGEMENT OF PERFORMANCE MEASUREMENT TOOLSWITH HUMAN SCORECARD METHOD IN XYZ GENERAL HOSPITAL , Yuricka Priskilia Rambu Kanyaku  
XYZ Hospital in effort to improve its human resources quality only conduct competency assessment only. The hospitals so far have not focused on measuring the human resources performance comprehensively or thoroughly so it is not known what factors have not been achieved to form good employee performance quality in addition to employee competence. For that, it needs study to analyze employee performance measurement through approach of correlation between company strategy and human resource strategy in achieving company performance. The Human Resource Scorecard contains key performance indicators that can present the performance of human resources to reach corporate objectives. This study will be limited to the arrangement of organizational performance indicators with the HR scorecard model. This research was conducted in the personnel department of XYZ General Hospital. Identification of measurement aspects was based on the companyvision, mission, and strategic direction.
89 MODEL-BASED ACCOUNTING RESEARCH STUDY OF CONSEPT MAP , Yuli Chomsatu
MODEL-BASED ACCOUNTING RESEARCH STUDY OF CONSEPT MAP
90 EFFECT OF LEADERSHIP, PROFESSIONALISM APPARATUS, INFORMATION TECHNOLOGY AND BUDGETING PROGRAM EFFECTIVENESS OF DIRECTORATE GENERAL OF SMALL AND MEDIUM MINISTRY OF INDUSTRY , Yurisman Star
Abstract This study investigates the effect on leadership, Professionalism Apparatus, and availability of Information Technology and Budgeting fairly on Directorate General of Small and Medium Enterprises of the Ministry of Industry in accordance with the need to improve the effectiveness of program development and growth of SMEs. To determine whether these independent variables influencing dependent variables Program Effectiveness either partially or simultaneously. Data collection techniques using questionnaires and literature study, data collected were tabulated and analyzed using Statistical Package for the Social Sciences (SPSS) devices and computer aids. The data analysis focused on the validity, reliability, normality test, multicollinearity, double correlation F test and t test. The Result of research showed that 69% Leadership influences the apparatus professionalism and 75.20% there are significant Information Technology 17.70%, and there are significant budgeting to Program effectiveness of 8.20%. The results of this study are expected to provide an indication that respondents tend to think positively to the statement which is designed in the form of a questionnaire, it shows the programs that are presented for the development and growth of Small and medium enterprise effectively.
91 DETERMINANT EXECUTORS OF THE EFFECTIVENESS OF TOURISM DEVELOPMENT POTENTIALS AND ITS DEVELOPMENT MODEL IN SAROLANGUN REGENCY, JAMBI, INDONESIA , Novita Wulandari
This study aims to analyze the Effect of Policy Implementation, Investment, and Business Executors on the Effectiveness of Tourism Potential Development in Sarolangun Regency, Jambi Province. This research uses a quantitative approach with explanatory research type, with a population of 74,660 people and a sample of 100 people determined by the Slovin formula. Data collection techniques in this study were using documentation, observation, questionnaire, and literature techniques. The results of the study prove that Policy Implementation has an effect of 51.3%, Investment has an effect of 15.5%, Business executors have an effect of 52.6%, Policy Implementation, Investment and Entrepreneurs together have a 52.8% effect on the Effectiveness of Tourism Development. Recommendations from the results of this study are that the implementation of the policy must be supported by a law on tourism and RIPPARDA. Thus, mapping the tourism area which is supported by multi-stakeholder policies and cooperation, will open up large investment opportunities in the tourism sector. Organizational restructuring of the regional tourism office as a business executor from a structural dimension. These three variables must get attention, so they can form quality human resources for the benefit of tourism development in Sarolangun Regency.
92 THE EFFECT OF PRODUCT PRICE AND PRODUCT QUALITY ON PURCHASING DECISIONS FOR SAMSUNG BRAND HANDPHONES AMONG STIE AAS SURAKARTA STUDENTS , Dewi Muliasari
This study aims to analyze the mobile phone price towards the decision to purchase Samsung mobile phone among STIE AAS Surakarta students and to analyze the quality of the Samsung mobile phone product against the decision to buy a Samsung mobile phone among STIE AAS Surakarta students. The populationS in this study were all consumers or users of Samsung mobile phones among STIE AAS students. The sample in this study was Samsung mobile phone users as many as 100 respondents. The results of this study indicate that the t test results are known to significantly influence the price variable purchasing decisions. The results of the F test together with the price variable (X1) and product quality (X2) have a joint effect on purchasing decisions. R2 analysis results obtained adjusted R square (R2) of 0.0627 means that variations in changes in purchasing decision variables can be explained by nutrient variables (X1) and product quality (X2) have a positive effect on purchasing decisions by 62.8%. While, the remaining Values Of 37.2% is explained by other variables outside the model.