An Empirical Study on Regional Government-Owned Bank and Local Government Fund in Indonesia

Purpose: The aim of this study is to examine which factors give impact on BPD performance as Regional Development Bank that still relies on Local Government Fund.   Theoretical framework:  Research on BPD performance so far without looking at special conditions where the bank's performance is experiencing very good performance and without mentioning the dependence of BPD on local government funds, so this research was conducted   Design/methodology/approach: The study collects data from 25 Indonesian Regional Development Banks (BPD) in period 2013-2017. Data analysis technique in this research uses multilinear regression.   Findings: The results of this research show that Growth of Third Party Fund (GTPF) has no effect on ROA. CAR and LDR have a positive and significant effect on ROA. Meanwhile, NPL and QAP have a negative and significant effect on ROA.   Research, Practical & Social implications: The implication of this study indicates that management of bank needs to conduct a better strategy to maximize the profit from third party funds. Also, local government should consider other private bank as an alternative to deposit their fund. So that, Regional Government-owned bank may compete to other banks and it becomes independent.   Originality/value:  This study highlights the performance of BPD banks specifically in periods where the bank's performance is still very dependent on local government funds

PENTINGKAH NILAI RELIGIUSITAS DAN BUDAYA ORGANISASI UNTUK MENGURANGI KECURANGAN?

Abstract: Is the Value of Religiosity and Organizational Culture Important for Reduce Fraud? This study seeks to investigate the urgency of religiosity and organizational culture in minimizing individual fraud behavior. The method used is interview to informant and analyzed through coding. This study shows that religious can prevent fraud. However, such conditions can not occur consistently. Religious beliefs can change if the individual gets pressure, thus ignoring the religiosity it has. On the other hand, organizational culture is closely related to the leadership so that the direction of culture depends on the leader. In addition, anti-fraud promotions have not been widely applied in organizations

Melawan Kecurangan: Perlukah Mengembangkan Kompetensi Auditor Investigatif (Studi Kasus Auditor Investigatif BPKP Daerah Istimewa Yogyakarta)

Fraud merupakan perbuatan melawan hukum  dilakukan oleh orang-orang dalam atau dari luar organisasi, tujuannya adalah keuntungan pribadi atau kelompok baik langsung atau tidak dan bisa merugikan pihak lain. Penelitian ini akan mengungkap mekanisme pengembangan kompetensi auditor investigatif, hambatan-hambatan yang muncul dalam penerapan pengembangan, faktor-faktor yang mempengaruhi kualitas audit terutama untuk pengembangan auditor investigatif dan metode atau teknik untuk mendeteksi kecurangan. Penelitian ini menggunakan metode kualitatif dan pengambilan data dilakukan melalui interview. Penelitian akan dilakukan di BPKP DIY sedangkan semua partisipan adalah auditor investigasi. Hasil penelitian menunjukkan bahwa secara praktik peningkatan kompetensi melalui pendidikan baik yang diselenggarakan internal mandiri oleh bidang investigasi BPKP atau di luar dalam bentuk seminar dan pelatihan. Hambatan-hambatan yang muncul adalah terbatasnya anggaran dan kuota. Faktor-faktor yang mempengaruhi kualitas audit adalah pendidikan, pengalaman, latar belakang dan sertifikasi (dari individu auditor investigasi), sedangkan dari proses auditnya adalah kompetensi, penerapan teknik audit, pengalaman, komposisi tim (supervisi, ketua tim, anggota dll), dan ada tidaknya kendali mutu.Teknik–teknik dalam pendeteksian kecurangan yang digunakan oleh BPKP ada 2 teknik, yaitu Critical Point Auditing (CPA) dan Job Sensitive Analysisis (JSA) dan teknik-teknik pendeteksian kecurangan dapat dilakukan apabila telah melakukan kajian dan evaluasi implementasi yang diterapkan oleh pemerintah.Kata kunci: kecurangan (fraud), kualitas audit, kompetensi auditor, auditor investigasi, Critical Point Auditing (CPA) dan Job Sensitive Analysisis (JSA)

Employee Work Performance in State-Owned Enterprises in Indonesia: Is a Reflection

The quality of performance of State-Owned Enterprises (SOEs) in Indonesia is currently in the spotlight because it is considered unsatisfactory. One of the causes of the low performance of this organization is the level of quality of performance of the organization's employees which is also unsatisfactory. In this study, factors that can affect the quality of performance of SOEs employees in Indonesia are analyzed. These factors include leadership style, work discipline, work motivation and work environment. Data were collected by distributing questionnaires to a number of field employees and validity and reliability tests were carried out on the data. Hypothesis testing is done by using Multiple Linear Regression test. The results of this study prove that only achievement-oriented leadership style and work motivation can boost the quality of performance of SOEs employees; work discipline and work environment do not have any impact on improving the quality of their performance. This proves that a leader who can provide motivation and read reward needs for employees is very much needed in SOEs. However, issues of discipline and work environment should also get more attention. The implication of this research is that SOEs must assess employee performance in terms of the quality of work and not only in terms of the achievement of the set target without paying attention to the quality of the achievement itself

Employee Work Performance in State-Owned Enterprises in Indonesia: Is a Reflection

The quality of performance of State-Owned Enterprises (SOEs) in Indonesia is currently in the spotlight because it is considered unsatisfactory. One of the causes of the low performance of this organization is the level of quality of performance of the organization's employees whichisalso unsatisfactory. In this study, factors that can affect the quality of performance of SOEsemployees in Indonesia are analyzed. These factors include leadership style, work discipline, work motivation and work environment. Data were collected by distributing questionnaires to anumberof field employees and validity and reliability testswere carried out on the data. Hypothesis testing is done by using Multiple Linear Regression test. The results of this study prove that only achievement-oriented leadership style and work motivation can boost the quality of performance of SOEs employees;work discipline and work environment do not have any impact on improving the quality of their performance. This proves that a leader who can provide motivation and read reward needs for employees is very much needed in SOEs. However,issues of discipline and work environment should also get more attention. The implication of this research is that SOEs must assess employee performance in terms of the quality of work and not only in terms of the achievement of the set target without paying attention to the quality of the achievement itsel

Employee Work Performance in State-Owned Enterp

The quality of performance of State-Owned Enterprises (SOEs) in Indonesia is currently in the spotlight because it is considered unsatisfactory. One of the causes of the low performance of this organization is the level of quality of performance of the organization's employees which is also unsatisfactory. In this study, factors that can affect the quality of performance of SOEs employees in Indonesia are analyzed. These factors include leadership style, work discipline, work motivation and work environment. Data were collected by distributing questionnaires to a number of field employees and validity and reliability tests were carried out on the data. Hypothesis testing is done by using Multiple Linear Regression test. The results of this study prove that only achievement-oriented leadership style and work motivation can boost the quality of performance of SOEs employees; work discipline and work environment do not have any impact on improving the quality of their performance. This proves that a leader who can provide motivation and read reward needs for employees is very much needed in SOEs. However, issues of discipline and work environment should also get more attention. The implication of this research is that SOEs must assess employee performance in terms of the quality of work and not only in terms of the achievement of the set target without paying attention to the quality of the achievement itsel

THE ANALYSYS OF CV DINARTIKA BUSINESS COMPETITION STRATEGY AS A DISTRIBUTOR OF CUSSONS BRAND PRODUCT IN DIY PROVINCE

Many minimarkets, grocery stores, side road and traditional markets followed by the existence of entrepreneurship spirit phenomenon which increasingly develops in Indonesia will increase the growth of retail industry in Indonesia. The retail industry growth in Indonesia relates so much to the distributor industry in Indonesia, more and more distributor business actors will increasingly demand the distributor actors to establish the strategy in the company level so that the company can have the competitive advantage between the competitors. Pearce and Robinson (2007) said that the condition of competition in an industry depends on five basic powers that are the newcomers, the suppliers, the buyers, the substitution products, and the company competition itself. By using the Value Chain Analysis-VCA, it will give the understanding about how such a business creates the value for the customers by checking the contribution from the different activities in the business toward the values. And the Assessing Company Capabilities will create and exploit the external chances and develop the advantage which is endurance when being used by the knowledge and dexterity. CV. Dinartika is the distributor company which cooperates with PT. Cussons CZ Indonesia. By using VCA, the business activities of CV. Dinartika will be divided into the activity groups. It is started with the input received by CV. Dinartika and ends with the product/service of CV Dinartika or sales service for the customers. The next step is the use of Assessing Company Capabilities, the most important step in this step is determining the main value activity or the supporter having the potential to build or omit the competitive advantage. After 15 the using of the two instruments above in analyzing the company, therefore it is concluded that CV. Dinartika tends to use the strategy of Low Cost aimed at the Differentiation. However, though such weaknesses of CV. Dinartika which are successfully identified by the analysis above must be resolved and the existing strategy must be developed in accordance with the strategy nature that is incremental