MODEL STRATEGI MANAJEMEN LABA PADA PERUSAHAAN PUBLIK DI BURSA EFEK INDONESIA: SUATU PEMERIKSAAN PERGESERAN KLASIFIKASI SERTA DAMPAKNYA TERHADAP KINERJA SAHAM, PEMILIHAN METODA AKUNTANSI, DAN PENGATURAN WAKTU TRANSAKSI

This research have a purpose to prove various earnings management strategy phenomenon seen income statement and also how reaction of investor to earnings management strategy classification shifting, accountancy method choice, and transaction time planning anticipated to influences earnings management in manufacturing business which enlist in Indonesia Stock Exchange. The samplse in this research are 44 manufacturing firms listed in Indonesia Stock Exchange, which are selected by using purposive sampling. Those selected firms announced their financial statement during 2002 until 2006. Assumption classics test is done in this research, by using normality test with Jarque-Bera (JB) Test of Normality, heteroscedasticity test with White-Heteroscedasticity test, autocorrelation test with Durbin-Watson test, and multicollinieritas test with Variance Inflation Factor (VIF) and Tolerance. The hypothesis is tested by OLS (Ordinary Least Square) model regression. The results shown that investor does not react to earnings management strategy classification shifting. Hypothesis two of this research accepted. Earnings management strategy accountancy method choice and transaction time planning influence accrual discretionary. Keywords: earnings management strategy; classification shifting; stock performance, accounting method choice, transaction time planning

ENTREPRENEURSHIP INCUBATOR INCREASE INDEPENDENCE STUDENTS (Case Studies Faculty of Information Engineering Program of the State Islamic University Sunan Sainstech Kalijaga Yogyakarta)

The purpose of this study to determine the effect of the incubator model of entrepreneurial learning to increase student self-employment mental independence. The method used is the field trials through the application of entrepreneurial incubators in order to improve the mental independence of entrepreneurship students in the study program Information Technology Computer Science and Technology Faculty of the State Islamic University Sunan Kalijaga Yogyakarta. Entrepreneurial incubator is applied through the incubator cover components: doing, empowering, facilitating, and evaluating. Retrieval of data subjects in simple random sampling in the 30 tested students who follow the teaching of entrepreneurship in the incubator program. Collecting data through questionnaires, observations, and interviews. The method uses regression analysis to determine significant effects between the variables of learning entrepreneurial incubator (X) to a variable increase in student mental entrepreneurial independence (Y). Results of the regression equation is known that the better learning entrepreneurship incubators were applied, the greater the increase in student mental entrepreneurial independence. The magnitude of the effect of learning on the formation of an entrepreneurial incubator mental independence of 0.811 or 81.1%. Learning-based entrepreneurial incubator affect the improvement of mental independence Computer Information Technology student. Keywords: learning, incubators, entrepreneurship, independenc

STUDY KELAYAKAN PEMBENTUKAN KELOMPOK USAHA BERSAMA (KUB) PETERNAK SAPI DI KABUPATEN TTU DAN TTS – NUSA TENGGARA TIMUR

This study aims to answer the cattle farmer problems on how to strengthen the competitiveness and create the bargaining power in determining price. Business group become a model for empowerment and economic strengthening of cattle farmers. This research involves the cattle farmers from five district areas in Nusa Tenggara Timor (NTT) as sample. A feasibility study of the business group of cattle farm is conducted as a research method. We use quantitative and qualitative approach. A quantitative approach is used to obtain the potential data of cattle supply availability in the long term. A qualitative approach is used to determine the willingness and desires of the community in establish business group activities in order to build bargaining power in the market. This willingness should not arise because the government intervention. The result shows that; 1) In general, each village has 20-30 cattle farmer with the average number of cow is 4-12 cow/ farmer; 2) Each village sells an average of 10-15 cow/ month; 3) Business Group is feasible to establish in order to build competitiveness and create the bargaining power; 4) This Business Group is a community initiative; and 5) The government only serves as a facilitator. This Business Group create bargaining power in determining a fair price, become a farmer’s tool to take care their cattle, build the joint capital, and develop self-reliance and prosperous society. Key words: cattle farmer, business group, competitiveness, bargaining power, empowermen

ANALISIS KELAYAKAN EKONOMI DAN TATA NIAGA PERDAGANGAN TERNAK SAPI DI NUSA TENGGARA TIMUR

This study aims to obtain a complete and accurate picture concerning the economic feasibility and trading trade of cattle in the NTT region. As a sample of this study taken from 3 regencies in the province of NTT, among others in the district of Timor Tengah Selatan (TTS), Timor Tengah Utara, in Timor, and Bajawa in Flores. Three (3) regions of the district were chosen as a sample of the research area on the grounds that these areas were regions with a portion of the population working as farmers and cattle ranchers.  Their cattle business is done individually (people's farms), and there are several areas that have been managed in groups. In the TTS region there are farmer groups and cattle farmers who are managed by independent farmer groups, in Bajawa, Wolomeze sub-district, Maronggela village there is a ranch managed by a Carmel OCD Monastery.  The research method was carried out by direct observation through focus group discussions with the actors (farmers and breeders, livestock businesses and related agencies).The results of the study illustrate (1) in terms of the potential economic feasibility of cattle conducted by the average farmers each village that was sampled consisted of 150 households, the largest number was 225 families, the lowest was 125 families. (2) each household has cattle of 4 to 12 cows. (3) from each village able to sell cows as many as 12 to 20 beef cattle. (5) two business groups that focus on cattle farms can sell 20 to 30 cows every month. (6) from the side of the cattle trade trading system up to now it is carried out individually and directly to intermediary traders, or collectors. (8) there are still many cattle markets that are used to meet the local market between villages, between cities and some are sold outside the island (mainly shipped to Kalimantan and Sulawesi). (9). This research can't yet get a more real picture, how much potential cattle in NTT can contribute to supply of cattle for national needs

PEMBERDAYAAN MASYARAKAT MELALUI WAWASAN KEUANGAN DAN PERANCANGAN WEBSITE UNTUK MENINGKATAN PROFIT DAN PEMASARAN INDUSTRI MINYAK ATSIRI DI WONOGIRI

Tujuan penelitian ini adalah untuk meningkatkan profit dan pemasaran industri minyak atsiri di Wonogiri melalui pemberdayaan wawasan keuangan dan rancangan website. Penelitian ini merupakan penelitian cross sectional dengan mempelajari subyek dan obyek penelitian dalam jangka waktu tertentu. Subjek penelitian ini adalah IKM CV Giri Putra dan CV Sekar Melati yang merupakan IKM penghasil minyak atsiri di Kecamatan Girimarto Kabupaten Wonogiri. Teknik pengumpulan data dilakukan melalui tiga tahapan yaitu studi pendahuluan, pengembangan desain, dan validasi model. Hasil penelitian menunjukkan bahwa pemberdayaan wawasan keuangan dan rancangan website terbukti telah meningkatkan profit dan pemasaran industri minyak atsiri di Wonogiri. Kegiatan yang telah dilakukan meliputi training need analysis bagi petani minyak atsiri, pengembangan model dan modul pelatihan wawasan keuangan bagi petani minyak atsiri dan diversifikasi produk, perancangan website bagi petani minyak atsiri, pelatihan wawasan keuangan dan perancangan website serta kewirausahaan, serta penyediaan alat yang memadai. Kata kunci: Wawasan keuangan, Rancangan website, Pemasaran, Profi

Peningkatan Produktivitas Industri Batik di Kecamatan Laweyan Surakarta

3rd Economics & Business Research Festival. Proceeding Seminar &Call For Papers : Business Dynamics Toward Competitive Economic Region Of Asean (Salatiga : 2014), p. 122 - 134The purpose of the Incentive Empowerment Society is to improve productivity and introduce / promote batik industry which has been developed by batik entrepreneurs in the District Laweyan Surakarta. IPM is working with partners Batik Dewi SMEs (SME 1) and Batik Dua Putri (UKM2) located in District Laweyan.Laweyan is a batik industrial center with business owners called the merchant/saudagar. Surakarta batik industry entered the twentieth century with Laweyan batik batik producing for the market 'national' and local.While batik in the city center of batik manufacture and trade in the local markets.Laweyan batik entrepreneurs with products such as batik and batik textiles (silk screening) in the current era of globalization is proved to have good durability, amid competition with similar products from other regions and from abroad. As with SMEs in general, batik entrepreneurs in Laweyan also facing internal problems including funding, design innovation, and financial management, which includes also financial administration / accounting.Not all SMEs do with good records, wage issues, and not all SME businesses differentiate between assets with personal assets.In addition, there are problems related to the equipment, which at this point is still quite traditional, given the limited availability of capital so as to reach as grengseng equipment, sewing machines, computers for pattern, pattern table, and others still need help from related parties , in particular the Government of Surakarta. By using the method of implementation, innovation and training this program has resulted in the design / motif is more interesting / attractive market.Innovation apparel products made from batik to further develop the business, and management development training includes Human Resource Management, Marketing Management, Production Management and Financial Management Simplified could have been executed better.Then all these activities followed by assistance in the implementation proces

Strategi Peningkatan Produktivitas Industri Kreatif Handycraft Upaya Pengelolaan Sumber Daya Berbasis Masyarakat

Research and development aims to examine and develop models of training and teaching materials (modules) that are required in the effort of improving the performance of their businesses. Training needs analysis conducted with the concept entrepreneurship small business, namely the implementation of management functions in the production, marketing, finance, management organizations and entrepreneurial spirit of qualified small business. Training needs to develop a spirit of entrepreneurship is 80% with the need include: leadership, self-motivation to become a man of learning and results orientation in the business. Training needs for production handycraft activities is 100% with the need include the administrative aspects of the production, quality control and production of knowledge about workplace safety and health. Potential training needs to develop a financial management business amounted to 83% with aspect needs include financial plan preparation, practical healthy separation of personal paternity and business bookkeeping and practical for small business. Potential training needs for marketing is 73%. Themodul are been developed in this research are entrepreneurship, handycraft bag from batik, and accounting.Keywords: entrepreneurship, management organization, marketing, production, and finance (accounting

Strategi Peningkatan Produktivitas Industri Kreatif Handycraft Upaya Pengelolaan Sumber Daya Berbasis Masyarakat

Research and development aims to examine and develop models of training and teaching materials (modules) that are required in the effort of improving the performance of their businesses. Training needs analysis conducted with the concept entrepreneurship small business, namely the implementation of management functions in the production, marketing, finance, management organizations and entrepreneurial spirit of qualified small business. Training needs to develop a spirit of entrepreneurship is 80% with the need include: leadership, self-motivation to become a man of learning and results orientation in the business. Training needs for production handycraft activities is 100% with the need include the administrative aspects of the production, quality control and production of knowledge about workplace safety and health. Potential training needs to develop a financial management business amounted to 83% with aspect needs include financial plan preparation, practical healthy separation of personal paternity and business bookkeeping and practical for small business. Potential training needs for marketing is 73%. Themodul are been developed in this research are entrepreneurship, handycraft bag from batik, and accounting.Keywords: entrepreneurship, management organization, marketing, production, and finance (accounting