PENGARUH KEPEMIPINAN TRANSFORMASIONAL, INTEGRITAS PERILAKU DAN KEPERCAYAAN TERHADAP PIMPINAN DALAM PENINGKATAN KINERJA SDM (StudiBLHKP, BKPPD dan BPMP Kabupaten Konawe Selatan, Provinsi Sulawesi Tenggara)

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh kepemimpinan transformasional, integritas perilaku dan kepercayaan terhadap pimpinan  dalampeningkatan kinerja SDM .Hasil penelitian ini diharapkan dapat memberikan masukan wacana ilmupengetahuan pada bidang manajemen sumber daya manusia, terutama mengenai kepemimpinantransformasional, integritas perilaku dan kepercayaan.Penelitianini merupakan penelitian eksplanatif yang menguji dan menjelaskan variabel- variabelpenelitiandengan menguji hipotesis. Pendekatan kuantitatif melalui studi kepustakaan dan penyebaran kuesioner digunakan pada penelitian ini. Populasi penelitian terdiri dari seluruh pegawai padaBadan Lingkungan Hidup Kebersihan dan Pertamanan (BLHKP), Badan Kepegawaian Pendidikan dan Pelatihan Daerah (BKPPD) dan Badan Pemberdayaan Masyarakat dan Pemerintahan Desa (BPMPD) Kabupaten Konawe Selatan . Total populasi adalah 126 pegawai, tetapi hanya sebanyak 100 responden yang mengembalikan kuesioner lengkap. Metode sampling yangdigunakanpada penelitian ini adalah sensus sampling.Analisa data dilakukan dengan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa : 1) kepemimpinan transformasional berpengaruh positif dan signifikan terhadap kinerja SDM, 2) kepemimpinan transformasional berpengaruh terhadap kepercayaan, 3) kepercayaan terhadap atasan berpengaruh positif dan signifikan terhadap kinerja SDM, 4) integritas perilaku berpengaruh positif namun tidak signifikan terhadap kinerja SDM, dan 5) integritas perilaku berpengaruh positif dan signifikan terhadap kepercayaan. Hasil ini memberikan suatu masukan mengenai  model  kepemimpinan  transformasional  yang  efektif  dan  tepat  bagi  instansi  pemerintahan seperti pada instansi Badan Lingkungan Hidup Kebersihan dan Pertamanan (BLHKP), Badan Kepegawaian Pendidikan dan Pelatihan Daerah (BKPPD) dan Badan Pemberdayaan Masyarakat dan Pemerintahan Desa (BPMPD) Kabupaten Konawe Selatan.Kata  Kunci:  kepemimpinan  transformasional,  integritas  perilaku,  kepercayaan  terhadap  pimpinan, kinerja SDM

PENGETAHUAN AKUNTANSI PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM) ATAS PENGGUNAAN INFORMASI AKUNTANSI

In order to encourage small businesses to conduct and use of accounting information, needs to start from the small entrepreneur's   knowledge   of  the  accounting   information.   knowledge   of  SME   entrepreneurs   on  accounting information is also determined by their experience in organizing and using accounting information. The purpose of this study  for to determine  how much  influence  accounting  knowledge  micro,  small  and medium  on accounting information. The data used is primary data obtained through questionnaires to the owners of SMEs. The population in this study were all industrial convection in District Tingkir Salatiga. The sampling method used in this research is purposive  sampling  with 60 owners  of SMEs.  Analysis  tools  using  descriptive  statistics  and regression  analysis using simple tools. The results showed that the perception  does not affect the accounting  information  while hadil indicates  that  accountancy  What  Knowledge  affect  the accounting  information  on SMEs  Convection  in District Tingkir Lor Salatiga.  Keywords: knowledge of accounting, accounting information and SM

ANALISIS SISTEM PENGUKURAN KINERJA PERBANKAN SYARIAH

The existence of the banking sector as a sub-system in the economy of a country has an important role. Even in the modern life everyday, mostly involving nearly services from the banking sector. Through banks may be collected funds from the public in various forms of deposits. Related to that then  a banking company shall always improve its financial performance from year to year so that the confidence of society in  general  and  investors  in  particular  will  increase.  Therefore,  this  study  was conducted to analyze what measurement system in accordance with Islamic banking. This research using the company's Islamic banking in Indonesia is analyzed using multiple linear regression analysis using SPSS version 21. The analysis showed that the measurement system and performance assessment of Islamic banking can use a ANGELS (Amanah management, non-economic wealth, Give out, Earnings, capital and assets, Liquidity and sensitivity to market, and Socio-economic wealth), which is based on the principle of accountability inherent differences in the Islamic bank.  Keywords:  financial  performance,  Islamic  banking,  ANGELS,  the  principle  of accountability, and multiple linear regression

EMPLOYEE UPBJJ-UT PERCEPTIONS OF THE ROLE AUDITOR INTERNAL AUDIT

Differences in employee perceptions of the role of internal auditors can not be avoided. It is natural to happen because the perception is influenced by many factors. In performing its duties, the auditor can act as a supervisor, consultant and catalyst. The research objective was to obtain a Auditor Internal Audit (SPI) auditor's role in conducting the audit.  The  population in  this  study  were  employees Unit  Distance Learning Courses Open  University (UPBJJ-UT) throughout Indonesia. Samples were taken by simple random sampling 234 employees. Data collected by distributing questionnaires directly or indirectly to employees. The data were analyzed using descriptive statistical analysis and comparative analysis. The results showed that: (1) The role of the Auditor SPI as a consultant rank 1 (mean = 3.15). This suggests that employees UPBJJ-UT requires internal auditors not only focused on the discovery of fraud, but also act as an internal consultant; (2) The role of the auditor SPI as supervisors (mean = 3.10) was ranked second, meaning that the role of the auditor run the SPI still adhered to the old paradigm, advice and recommendations provided only short-term; (3) The role of the auditor SPI as a catalyst (mean = 3.06) was ranked third, meaning that this role is the role played by the auditor at least SPI. In applying this role fully takes time and a lo ng process, because the auditor's role as a catalyst SPI is dependent upon the quality of the auditor and the support and commitment of the leadership of the UT.  Keywords: perception, auditors, supervisor, consultants, catalys

POSISIONING DAN SEGMENTASI HANDPHONE DENGAN MENGGUNAKAN PENDEKATAN PEMETAAN PERSEPSI

The consumer’s perception in a product has a different from the company’s perception. The difference perception in a company will be appeared in the positioning and depends on segmentation’s product. The purpose of this research is to develop positioning and segmentation model based on the perception. If it perception can be mapped by the consumer and a company’s perception. Thus, these can be seen how positioning and segmentation’s product where these have different with the consumer to the company. It can be concluded that a company needs a reposition and segmentation to their product or not. The outcome of this target can be formed of consumer perception map to seven label phone. From this perception mapping will be able to be known how the positioning, segmentation, and consumer’s preference in a product. While from the research result which examined what perception mapping model that is produced appropriate with the objective conditions according to company. Therefore, it can be concluded what does the company needs repositioning or does not. The population  of this  research is  consumer  and  branch  manager  from  agency, distributor, and central selling market label such as Blackberry, Apple iphone, Nokia, Samsung, HTC, and Nexian in Semarang. Meanwhile, the approach that is used are descriptive analysis by using mapping perception method in graphic based on result analysis multi dimensional selling, and cluster analysis combine with descriptive analysis. The data is gotten by using mail survey to all respondent and deep interview to each respondent    Keywords : posisioning, segmentasi, preferensi, peta persepsi, handphon

MENINGKATKAN PEMBELIAN ULANG MELALUI KEPERCAYAAN DAN KEPUASAN PADA PEMBELANJAAN ONLINE

This study aims to examine the effect of quality of service, satisfaction, utilitarian value, confidence in the re-purchase on online purchases. The research problem is how to increase trust and repeat purchase at online shopping. The sample in this research is the students of economic faculties Unissula Semarang as many as 198 people consisting of students one semester to semester five, using purposive sampling method, technique of data  collection  conducted  by  survey  through  interviews  and  questionnaires.  Data analysis was performed by descriptive analysis method and the method of Partial Least Square (PLS). The result showed that the economic faculty students on average make purchases online through social media such as BBM and Facebook. The results of data analysis  using  the  PLS  indicates  that  there  is  a  positive  and  significant  influence between  utilitarian  value,  satisfaction,  confidence  in  the  repeat  purchase.  But  the variable quality of services to satisfaction as well as satisfaction with the confidence showed no significant results. Based on the research results, repeat purchase can be enhanced through the value of benefits and confidence in the use of social media.  Keywords: service quality, satisfaction, the value of benefits, trust and repeat purchas

DAMPAK INTELLECTUAL CAPITAL TERHADAP CAPITAL GAIN PADA LEMBAGA KEUANGAN

Modal  intelektual  (intellectual  capital)  merupakan  suatu  pendekatan  yang  digunakan  dalam menilai dan mengukur aset tidak berwujud dimana intellectual capital mampu menciptakan value added (Artinah dan Muslih, 2011). Pemanfaatan dan pengelolaan intellectual capital yang maksimal serta seimbang dapat meningkatkan nilai perusahaan. Tujuan dari penelitian ini adalah untuk memberikan bukti empiris dari (intellectual capital) yang diukur dengan Value Added Intellectual Coefficient (VAIC) dan tiga komponen (human capital efficiency, structural capital efficiency dan capital employed efficiency) terhadap capital gain. Sampel yang digunakan pada penelitian ini adalah 52 lembaga keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012 yang diambil dengan metode purposive sampling. Teknik analisis data menggunakan uji regresi linier berganda. Hasil pengujian menunjukkan bahwa secara bersama-sama intellectual capital dan komponennya memiliki pengaruh terhadap capital gain. Secara parsial, capital employed efficiency berpengaruh negatif signifikan terhadap capital gain, namun intellectual capital, human capital efficiency, dan structural capital efficiency ditemukan tidak memiliki pengaruh terhadap capital gain .  Kata kunci : Intellectual capital, Capital gain, Lembaga keuanga

DIVIDEND POLICY AS MEDIATION OF THE INFLUENCE OF MANAGEMENT OWNERSHIP AND INSTITUTIONAL OWNERSHIP ON COMPANY’S FINANCIAL PERFORMANCE

The purposes of this research are: (1) to examine if management ownership influences significantly positive on dividend policy (2) to examine if institutional ownership influences significantly positive  on  dividend  policy,  and  (3)  to  examine  if  dividend  policy influences significantly positive on company’s financial performance. This is an explanatory research since it aims to explain the influence among variables after testing  research  hypotheses  based  on  the  underlying  theory.  The  data  of  this  research  are financial reports of go public manufacture companies which have been audited at Indonesian Stock  Exchange  (IDX)  from  2003  –  2012.  This  is  a  census  research  that  is  by  using  all population, 36 manufacture companies. Since this is a census research by using pooling data technique for 10 years so there were 360 observation data. This research used path analysis technique to test hypotheses. The research finding shows that management ownership doesn’t influence significantly positive on dividend policy, institutional ownership doesn’t influence significantly positive on dividend policy, dividend policy doesn’t influence significantly positive on company’s financial performance,  Keywords : dividend policy, management ownership, institutional ownership, and company’s financial performanc

ASET MANAJEMEN RUMAH SAKIT BERBASIS WEB SYSTEM

The latest development, asset management increased its scope to be able to monitor the performance of operational assets and investment strategies for asset optimization. When the development of the set trying to be explored in the context of asset management by local governments in Indonesia, is not yet fully understood by the asset management area. The method used is Evidence base and quality management policy. Making evidence-based quality management policies, namely in asset management web-based hospital system will provide a valuable opportunity to manage assets hospital with a quality policy making because based on evidence. Asset Management application design Hospitals web base system as a tool that is helpful in the management of Asset Management in the Hospital so that these activities can be run with the economic, effective and efficient.  Keywords: asset management, hospital, evidence based, web syste

REVITALISASI FUNGSI MASJID SESUAI ZAMAN RASULULLAH MELALUI IMPLEMENTASI PSAK 45: STUDI EMPIRIS PADA MASJID A DAN B

This research explores how PSAK 45 practices in Mosque Organization facilitates a revitalization mosque role as Rasulullah Era. This research is a case study in two different mosque, Entity A and B.  Mosque A organized under famous community moslem A. Mosque B location in one of famous town house in City X. Research metodology is qualitatif approach which is use also quantitatif data and also field observation and in dept interview with  stakeholder. There are  some findings: first,the daily activities of  both  mosque have  some activities similar to Rasululloh era such as: Mosque as education center, distribution of Zakat, Infaq, Sadaqoh, and so many others,, second, Each Mosque have very simple accounting record for those activities third, there are some activities in Rasululloh era that unusual for current condition such as health activities, social meeting, others, fourth, Implementation of PSAK 45 very limitation, since no accrual basis, only very simple cash basis and simple financial reporting such as simple cash flow report.  Keywords: PSAK 45, Mosque, Non for Profit, Public Entity, Accountin