INFLUENCE OF INTELLECTUAL CAPITAL ON COMPANY GROWTH WITH COMPANY PERFORMANCE AS INTERVENING VARIABLES

Intellectual capital is one of the knowledge assets owned by a company. This study aims to determine whether intellectual capital has a positive influence on the growth of companies with company performance as an intervening variable. This research takes a sample of companies engaged in hotels, restaurants, and tourism where the sector is one of the critical economic sectors in Indonesia. It is expected that intellectual capital will increase innovation so that it can attract consumers who ultimately improve performance. The data used in this study are financial data for 2009-2015 obtained from the financial statements of each company. The method used is a panel that is processed using e views 6

Ethical environments in university and plagiarism evidence from Indonesia

Accountant educators are among those who are blamed for scandals in practice because the journey of ethical learning is believed to begin in the college. Therefore, this study investigated the perceptions of accountant educators about the ethical environment in colleges and plagiarism behavior. More specifically, this study compared the perceptions of accountant educators in: i) State and private universities; ii) A-accredited universities and B-accredited universities, and examined the relationship between ethical environment and plagiarism. Comparative analysis (t test and one-way ANOVA) and regression analysis methods are used for data analysis. Based on the responses of 147 accountant educators, it was found that accountant educators who work at state universities and at A-accredited universities perceive an ethical environment significantly stronger than accountant educators who work at private universities and at B-accredited universities. Average of the respondents perceived plagiarism behavior as unethical. There were differences in the perception of the ethical environment in terms of gender and academic position, and there were significant differences in plagiarism behavior in terms of type and institutional accreditation, working period, and academic position. The findings also showed that the perception of the ethical environment has a negative effect on plagiarism behavior

THE EFFECT OF PROFITABILITY AND LIQUIDITY TOWARDS THE CAPITAL STRUCTURE ON RETAIL COMPANIES THAT ARE LISTED IN INDONESIA STOCK EXCHANGE IN THE PERIOD OF 2014 – 2015

The aim of this research is to determine the effect of profitability and liquidity towards the capital structure on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The partially effect is shown by T test, except for profitability variable and the simultaneous effect is shown by F Test. The result of this research shows that the profitability and liquidity affect the capital structure simultaneously. Thus, the hypothesis of the research is empirically supported.Keywords: Capital Structure, Profitability, Liquidity, and Retail Companie

THE EFFECT OF INTERNET USAGE TOWARDS THE LEARNING INTEREST OF STUDENTS OF ACCOUNTING DEPARTMENT AT MARANATHA CHRISTIAN UNIVERSITY BANDUNG

The aim of this research is to determine the effect of Internet Usage (using internet access) towards the Learning Interest of Students at Maranatha Christian University. The population of this research is whole of the accounting students of Maranatha Christian University. The sample of this research is 100 accounting students of Maranatha Christian University. The method used in this research was explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The result of this research shows that internet usage affect the student’s interest in studying, Thus, the hypothesis of this research is empirically supported.Keywords: Internet Usage, Interest of Studying, Internet Acces

Analisis Determinan Tingkat Pengetahuan Pelaku UMKM Mengenai SAK ETAP Serta Pengaruhnya Terhadap Kemudahan Akses Ke Lembaga Keuangan

Penelitian ini ingin menganalisis apakah tingkat pengetahuan pelaku UMKM mengenai SAK ETAP akan berbeda apabila latar belakang pendidikan, jenjang pendidikan dan usia yang dimiliki berbeda. Penelitian ini juga menganalisis pengaruh tingkat pengetahuan pelaku UMKM mengenai SAK ETAP terhadap kemudahan akses ke lembaga keuangan. Metode yang digunakan dalam penelitian ini adalah uji beda Mann Whitney dengan menggunakan variabel dummy untuk melihat perbedaan tingkat pengetahuan pelaku UMKM mengenai SAK ETAP pada kategori latar belakang pendidikan, jenjang pendidikan dan usia yang berbeda serta uji regresi sederhana untuk menganalisis pengaruh tingkat pengetahuan pelaku UMKM mengenai SAK ETAP terhadap kemudahan akses ke lembaga keuangan. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan tingkat pengetahuan pelaku UMKM mengenai SAK ETAP pada kategori latar belakang pendidikan dan jenjang pendidikan sedangkan pada kategori usia tidak ditemukan perbedaan. Dalam penelitian ini juga dapat disimpulkan bahwa tidak terdapat pengaruh yang signifikan tingkat pengetahuan pelaku UMKM mengenai SAK ETAP terhadap kemudahan akses ke lembaga keuangan

PERFORMANCE MEASUREMENT SYSTEM AND FAIRNESS EVIDENCE FROM MANUFACTURING COMPANIES IN INDONESIA

The purpose of this study is to examine how important are the non-financial and relative performance measures when being used to evaluate managers' performance, and to examine the effect of performance measures (non-financial and relative) on the sense of fairness. There were a total of 159 questionnaires that can be analyzed. Multiple linear regression with SPSS software was used for data analysis. The findings showed that non-financial performance measures are more important to be considered by superiors than relative performance measures when evaluating managers' performance; performance measurement system in accordance with the principle of fairness; the use of non-financial performance measures is proven to increase the perception of fairness and the use of relative performance measures is not proven to reduce the sense of fairness. Relative performance measures are a solution to the difficulty of determining the level of performance targets caused by uncertainty

PENYULUHAN BAGI UMKM PEMULA UNTUK MEMBANGUN BISNIS YANG TEPAT SASARAN

Kegiatan Pengabdian Kepada Masyarakat (PKM) yang kami lakukan diperuntukkan bagi jemaat Gereja Bethel Indonesia Bandung Stairway from Heaven yang hendak memulai usaha atau sudah menjalankan usaha namun belum berkembang, dalam hal ini yang masih termasuk kategori UMKM. Tujuan dari PKM ini adalah memberikan serta membekali  anggota yang akan memulai usaha atau sudah memiliki usaha namun belum berkembang dalam hal ini termasuk kategori UMKM dan mengindentifikasi apa yang menjadi kesalahan dalam pebisnis pemula, sehingga mereka dapat mengantisipasinya pada tahap awal. Abdimas ini dengan menggunakan teknik penyuluhan dan konsultasi mengenai apa yang harus dilakukan pebisnis pada saat awal, cara menyelesaikan tantangan dan persoalan dan komunikasi yang baik dalam berbisnis. Manfaat penyuluhan ini terlihat dari post test yang menunjukkan bahwa peserta menjadi memiliki pemikiran yang lebih luas mengenai apa saja yang harus disiapkan dalam memulai bisnis  mulai dari produk yang disiapkan, pasar yang akan dikuasai, perlunya riset pasar dan modal apa yang disiapkan dan dibutuhkan dalam melakukan bisnis. Kata kunci: UMKM, membangun bisnis, bisnis tepat sasaran. ABSTRACT The Community Service Activities (PKM) that we carry out are intended for Bethel Indonesia Bandung Stairway from Heaven Church congregations who want to start a business or are already running a business but have not yet developed, in this case those who are still in the MSME category. The purpose of this PKM is to provide and equip members who are about to start a business or already have a business but have not yet developed, in this case including the MSME category and identify what is wrong with novice businessmen, so they can anticipate it at an early stage. This Abdimas uses counseling and consulting techniques regarding what a businessman should do at the start, how to solve challenges and problems and good communication in doing business. The benefits of this counseling can be seen from the post test which shows that participants have broader thoughts about what must be prepared in starting a business starting from the products prepared, the market to be controlled, the need for market research and what capital is prepared and needed in doing business. Keywords: MSME, building a business, business right on target

Karakteristik Eksekutif Terhadap Tax Avoidance Dengan Leverage Sebagai Variabel Intervening

This research aimed to examine the influence of the executive characteristic on corporate tax avoidance. Risktaker's executive tended to be more courageous and aggressive in taking decision related to the tax. On thecontrary, the risk averse executive tended to be carefully (Low, 2006). This research used leverage as interveningvariable. Therefore, there was an assumption that the executive characteristic determined the corporateleverage which then influenced their tax avoidance in the company. Manufacturing companies which werelisted in Indonesia Stock Exchange during the period 2010-2012 were used as samples. This research usedpurposive sampling method to select the sample with the criteria as follows: they were listed in Indonesia StockExchange during the period of 2010-2012, they made a profit during the period of 2010-2012, and they usedrupiah as reporting currency. Data was processed using path analysis and the result showed that the executivecharacteristic had an impact on corporate tax avoidance with leverage as the intervening variable. The resultof this research could be used for the investors to assess the corporate tax avoidance before they made a decision,and also for the policy makers to detect the corporate tax avoidance

ANALYZE FACTORS THAT AFFECT ENTREPRENEURS OF MICRO, SMALL, MEDIUM ENTERPRISES INTENTION TO USE ACCOUNTING INFORMATION SYSTEMS BASED ON FLOW THEORY

This study aims to analyze factors that affect entrepreneurs of micro, small and medium enterprises (MSME) intention to use accounting information systems (AIS). This research model is based on theory of flow which analyzes attitude towards AIS Use, Perceived Enjoyment and Concentration  as factors that affect behavioral intention to use and its impact to actual usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). Unit of analysis in this research are entrepreneurs of Micro, Small, and Medium Enterprises (MSME) in Bandung City. In order to obtain primary data, we use questionnaires. The result of this research is intended to solve the problem of low intention to use AIS which gives impact to AIS usage

DETECTION OF CASH FLOW FROM OPERATION MANAGEMENT USING CLASSIFICATION AND TIMING

This study aims to examine whether management is proven to have cash flow from operation management (CFO management) using classification and timing in companies listed on the Indonesia Stock Exchange in 2017. The research method used is explanatory research, and the method of determining the sample used is the judgment sampling method. Testing the research hypothesis using the multiple regression analysis using eviews versin 6.0. The result from this study is no indication of CFO management using classification and timing. Key words: cash flow from operation management, classification, timing