Peranan Auditor Intenal dalam Menunjang Pelaksanaan Good Corporate Governance (Studi Kasus pada PT Dirgantara Indonesia)

Good corporate governance is not a concept, but comprehension a lot of misunderstanding. For this because of different estimated, a lot of people need estimated. Auditor internal one of another profession that help improve good corporate governance, in this moment Good corporate governance develop to be the primary component to improve of managing the good corporate. This study aims to determine the role of internal auditor in supporting the implementation of good corporate governance, and whether or not the implementation of good corporate governance in companies.Object of the research is the internal auditor’s role in supporting the implementation of good corporate governance( GCG). This research has been done at PT Dirgantara Indonesia, a company which move in manufacturing aircraft, the company at Padjadjaran No. 154 Bandung.Research method that use is descriptive and analysis method, which collect data through library research and field study interview and questioner. Result of the research analyzed and compare with relevance theory.From the result of the research of questioner, output t- arithmetic 6.893and t-table 2.306, this suggests that the research hypothesis is accepted, which means there is a link between internal auditor role in supporting the implementation of good corporate governance

Teknik Perbaikan Terus-Menerus (Continuous Improvement Techniques), Pentingnya Partnership dan Pengaruhnya terhadap Kinerja Operasional Perusahaan

Manufacturing excellence often results from the combined successive incremental improvement techniques and capital investment in technology. This research focuses successive incremental improvement techniques that considered as success factor of firms\u27 competitive advantage

Adopsi Teknologi Dan Fleksibilitas Manufaktur: Peran Sumber Data Sebagai Moderator

Globalization has created an environment where manufacturing organizations must adopt and implement shophisticated technologies (hard technology) and new management practices or techniques (soft technology), if they want to achieve competitive advantage. Shortening product life cycle, increasingly shopisticated customers, increasing labor costs and volatility in input prices has created an environment where manufacturers must be flexible, adaptive, responsive and innovative.  Advances Manufacturing Technologies (AMTs) and new management practices provide an organization with an opportunity to successfully compabt market place dynamic and create for itself a competitive advantage.  Manufacturers and academics believe that AMTs (hard technology) dan soft technology can improve manufacturing flexibility and lead time to market. This paper is based on an empirical study of one eighty three companies in six industry groups in Indonesia. The main goal of this paper is three folds. Firstly is to document the level of Advanced Manufacturing Technologies (AMTs) and soft technology adoption by Indonesian large manufacturing firms. Secondly is to the effect of technology on manufacturing flexibility. Finnaly is to investigate the moderating role of availability of resources on technology-manufacturing flexibility relationship. This study finds that both hard and soft technology have positive impact on manufacturing flexibility. Furthermore, the availability of resources is found to moderate hard technology-manufacturing flexibility relationship

The Influence of Manufacturing Strategies and Environtmental Munificience as Moderators of Technology-Manufacturing Performance Relationship: an Evidence From Indonesia

Saat ini peran teknologi sebagai faktor keberhasilan dalam arena persaingan telah menjadi tumpuan perhatian baik bagi para praktisi maupun akademisi. Semakin banyak organisasi bisnis yang menginvestasikan berbagai teknologi baru untuk bisa tetap bersaing. Studi-studi terdahulu mengenai pengambilgunaan teknologi menemukan bahwa peningkatan penggunanaan teknologi manufaktur yang canggih dan praktik-praktik manajemen baru tidak dapat secara langsung dikaitkan dengan kinerja. Keuntungan atau manfaat yang signifikan baru dapat dicapai oleh Perusahaan-Perusahaan yang mengintegrasikan teknologi dengan pengembangan strategik Perusahaan. Para ahli mengemukakan bahwa strategi dan kondisi lingkungan bisnis harus dipandang sebagai variabel moderator utama dan keberhasilan organisasi bisnis tergantung kepada kemampuan teknologi secara tepat untuk mendukung strategi kompetitif serta bagaimana bereaksi terhadap tajamnya arena persaingan. Penelitian ini memfokuskan kepada adopsi hard technology dan soft technology dengan strategi manufaktur dan tajamnya persaingan bisnis (environmental hostility) sebagai moderator. Data dikumpulkan melalui survey surat. Responden adalah pimpinan Perusahaan skala menengah dan besar di seluruh Indonesia. Kuesioner dikirimkan kepada 1000 pimpinan Perusahaan manufaktur, diperoleh tingkat respon sebesar 18.41%. Uji non-response bias menunjukkan bahwa sample yang digunakan dalam studi ini adalah representatif. Studi ini menemukan bahwa: (1) Hard and soft technology berpengaruh positif terhadap kinerja manufaktur. (2) Perusahaan-Perusahaan manufaktur di Indonesia mengadopsi soft technology pada tahap yang lebih tinggi dibandingkan hard technology. (3). Keselarasan teknologi-strategi manufaktur sangat penting untuk menciptakan keunggulan kompetitif, dan (4). Pengaruh teknologi terhadap kinerja lebih baik jika kondisi persangingan relatif stabil, dan kurang hostile

Does Environmental Hostility Moderate Technology Performance Relationship ?

Telah lama disepakati bahwa teknologi membantu Perusahaan untuk meningkatkan kinerja, untuk memperoleh keunggulan kompetitif, dan menciptakan hambatan dalam persaingan. Adopsi teknologi dan kekuatan-kekuatan teknologi secara langsung terkait dengan pendorong persaingan seperti kecepatan proses, tingkat cacat produk, ketepatan penghantaran dan produktivitas. Beberapa studi sebelumnya menunjukkan bahwa tingkat kompetisi dalam persaingan bisnis memoderasi hubungan teknologi-kinerja. Studi ini memfokuskan pada peran environmental hostility terhadap hubungan teknologi-kinerja. Data dikumpulkan melalui survey surat yang ditujukan kepada pimpinan Perusahaan mamufaktur di Indonesia. Studi ini menemukan bahwa teknologi lunak dan teknologi keras berpengaruh positif terhadap seluruh indikator kinerja. Environmental hostility memoderasi hubungan teknologi keras dengan semua indikator kinerja kecuali pertumbuhan kinerja manufaktur. Selanjutnya studi ini juga menemukan bahwa environmental hostility memoderasi hubungan teknologi lunak dengan kinerja finansial, pertumbuhan kinerja manufaktur, dan kinerja keseluruhan

The Role of Internal and External Contextual Factors on Firm’s Resources-performance Relationships

The critical resources affect the power of company’s competitiveness. Management and business literaturehave limited knowledge and empirical research concerning the problems faced by the Indonesian manufacturingsector in relation to resources management, strategy, and environment issues. The broad objective of this studyis to investigate the effects of resources on performance in Indonesian manufacturing fi rms and to analyzesensitivity of the resource-growth relationship on the degree of competition, degree of uncertainty as well asfi rm’s characteristics. This study is conducted by distributing a set of structured questionnaires to the CEOs oflarge-scale manufacturing fi rms. Simple random sampling is used in this study in order to provide the least biasand offer most generalizability. This study indicates that for the Indonesian manufacturing fi rms to survive andto grow, they need not only to improve its production capacities but also technological capabilities. The effectsof fi rm’s resources on performance depend on contextual factors such as environment and business strategies

Strategi Inovasi Dan Kinerja Perusahaan Manufaktur Di Indonesia: Pendekatan Model Simultan Dan Model Sekuensial

Innovation is currently considered to be critical for organizational competitiveness and survival. There has been a mushrooming of conferences, courses, publications and event whole journals dedicated to the innovation issued including innovativeness and innovation strategy. This paper focusses on the effect of innovation strategy on firms’s performance. An innovation strategy for manufacturing function covers four areas: a firm’s desired innovation leadership orientation (i.e. being a leader versus a follower), its level of emphasis on process and product innovation, its use of internal and external sources of innovation and its intensity of investment in innovation.  This study examines two models of the association between manufacturing firms’ innovation strategy  and their financial performance. The first examines the variations in the firms’ financial performance as a function of the dimensions of innovation strategy. The second is a sequential model that suggests a causal consequency among the dimension of innovation strategy that may lead  to higher performance. Data were collected through mailed questionnaires. Respondents were CEOs of medium and large manufacturing firms on Indonesia. The questionnaires were sent to 700 CEOs manufacturing firms, an 21.05% response rate. Test of non-response bias indicated that the sample is representative for this study. The findings of this study suggest that: (1) Innovation strategy is important factor and a determinant of financial performance, (2) both model are appropriate for examining the associations between the dimension of innovation strategy and firms’ performance, and (3) the sequential model provides additional insights into the indirect contribution of the individual dimensions of innovation strategy to firms’ performance

Elfriede privat?!:Elfriede Jelineks digitale Selbstinszenierung.

Die österreichische Schriftstellerin Elfriede Jelinek betreibt seit 1996 ihre eigene Website, die mittlerweile ein umfangreiches Textarchiv beherbergt. Im Internet präsentiert sie sich im Spannungsfeld zwischen Öffentlichkeit und Privatheit, als eine diskursiv erzeugte Medienikone, aber auch immer wieder im Zusammenhang mit der eigenen Biographie. In diesem Artikel soll eine Strategie Jelineks aufgezeigt werden, die für ihr Selbstverständnis als Autorin zentral ist und sich auf der Website deutlich niederschlägt: Das paradoxe Zugleich von privater Aufladung und dem Unterlaufen dieses Rezeptionsangebots, die gleichzeitige An- und Abwesenheit der Autorin, welche im Motiv der lebenden Toten textuell und paratextuell transportiert wird