ANALISA PENGARUH INDEKS HARGA SAHAM LUAR NEGERI TERHADAP INDEX HARGA SAHAM GABUNGAN INDONESIA: SUATU BUKTI EMPIRIS

Stock price index from one country to another is believed to be something that is integrated and has influence one another (domino effect). The purpose of this study was to determine the effect of foreign stock price index (Hang Seng-Hong Kong index, Topix-Tokyo index, KLSE-Malaysia index, Strait Times-Singapore index, Sensex-India index, AS51-Australia Index, DAX-Germany's index, PSEI-Philippnes index, and Nasdaq- American index) against JCI, this studies using daily data from January 2009 to 2012 with a descriptive causual method. Partial regression results show that each foreign stock index which has a significant effect on JCI. While the simultaneous testing showed that only hanseng index that does not have a significant influence on the JCI, despite foreign stock indexes which give a negative effect (they are the Topix index, DAX and AS51).Keywords: IHSG, equity index, investment, globalizatio

ANALISA PENGARUH PEMAHAMAN AKAN PSAK 45, DAN LATAR BELAKANG INTERNAL AKUNTAN TERHADAP KARIR AKUNTAN ENTITAS NIR-LABA PADA ORGANISASI ADVENT DI INDONESIA KAWASAN BARAT

This study aims to determine the understanding of the accountants to PSAK 45, and to investigate how accountants will influence the understanding of PSAK 45 and the background to a accountant career in non-profit organization by using a variance -based SEM. The findings indicate that the understanding of accountants to PSAK 45 is on average weight of 80.2 %, with a maximum weight of 90.3 % and in minimum weight of 70.3 %. Other findings also indicate that: for the accountants, to determine whether they will get a promotion or not (as a proxy of career), the understanding factors to PSAK 45 (as measured from 19 points questioner) is not significant. Yet the background of accountants is not significant (as measured from the high level of education and length of work ). Given the limited coverage of the object under this study, it is necessary to expand the research object on a larger scope and by adding latent variables so that the findings can be more generalized.Keywords: Non-Profit Organization, Accounting Standard, Certified Accountant,partial least square

PENGUKURAN KINERJA SEKOLAH ADVENT DI INDONESIA BERDASARKAN MOTIVASI DAN PEMAHAMAN AKAN ANGGARAN: SUATU PERSEPSI KARYAWAN

Establishment the proper policies on educational intitution will determine the direction of true human development, dignity, and high berintelegensi, thus contributing directly in the intact human Development in the nation. Research related to school performance becomes very important, it is by knowing the determinant varibles in improving school performance will determine the appropriate policy direction in improving the quality of education and ultimately the quality of human and human resources in the future.In this study it was found that the average performance of existing Adventist school in Indonesia stands at achieving 79.77%, which means that despite being good, but still very much room for improvement of future performance. From the test results showed that there was no statistically significant relationship between the understanding of the budget to the school performance, which means that even with an understanding of the budget, including the employees understanding budgetary purposes, no significant effect on school performance. While the motivation significantly influence the performance of the school, by implication increase employee motivation will affect on improving the performance of schools, and efforts to improve the school's performance is determined by motivation and understanding of the budget by 43.2%, therefore it is very important for the school management to motivate employees in order to contribute to productivity and performance. While the motivation variable can not be as an intervening variable in the relationship between the understanding of the school budget to performance.Keywords: performance, motivation, perception, understanding of budget, non profit organization

ANTESEDEN DARI REVISIT INTENTION DAN WORD OF MOUTH PADA LAYANAN OFTALMOLOGI DI JABODETABEK

Tujuan penellitian ini untuk menjembatani tiga jenis penelitian terdahulu untuk memberikan wawasan bagi konsumen ketika mereka membuat keputusan dalam hal pelayanan oftalmologi dengan tingkat persaingan tertentu, pada saat yang sama dapat digunakan untuk memahami anteseden dari revisit intention dan WOM yang berhubungan dengan patient satisfaction. Pengembangan model penelitian yang melibatkan perceived quality, price fairness dan patient satisfaction sebagai komponen yang dipengaruhi oleh kompetisi healthcare berdasarkan dari perspektif konsumen. Model ini divalidasi menggunakan Structural Equation Modeling di SmartPLS 3.2.8. Sampel terdiri dari 251 responden dan pengumpulan sampel dilakukan dengan metode nonprobability sampling dan teknik purposif sampling. Model struktur menunjukkan bahwa variabel patient satisfaction mampu dijelaskan oleh variabel  healthcare competition, perceived quality dan price fairness sebesar 71.3%. sementara itu variabel perceived quality mampu dijelaskan oleh variabel healthcare competition sebesar 66,1%. Hal ini menunjukkan bahwa model penelitian ini tergolong kuat. Selanjutnya dengan menggunakan analisis matriks IPMA, kualitas layanan di mana institusi dapat memberikan waktu yang efisien dan akurat merupakan faktor kunci dalam keputusan untuk revisit intention. Di sisi lain, item yang paling kuat dari membangun patient satisfaction dengan pengaruh pada WOM adalah di mana institusi perlu meningkatkan persaingan melalui melengkapi teknologi canggih dan memiliki dokter mata dengan reputasi yang tinggi. Penelitian lanjutan diperlukan pada kategori yang berbeda pada layanan kesehatan oftalmologi

KOMPETENSI KEPALA SEKOLAH/ WAKIL KEPALA SEKOLAH DALAM RANGKA PENERAPAN TATA KELOLA SEKOLAH ADVENT DI JAKARTA

Good governance describes the framework of rules, relationships, systems and processes within and by which authority is exercised and controlled within organization. Implementation of good governance contributes to growth sustainabelity, to improve the performance of the company as well as an increase in capital. School as an entity, adopting this governance thus becomes the internal governance of the school. This study aims to find out the role of the competence of the principal and vice-principal in the governance of the school at the Adventist school in Jakarta. Data collection was conducted through a questionnaire distributed to principals and vice-principals, the data is processed by regression through partial least square approach. The results showed that principals and vice-principals have significant influence in the governance of schools through its role as an educator, supervisor and as a leader in the school. As for the role as managers, administrators, innovators and motivators did not reveal any significant effect.Keywords: governance, managerial competency, leader, educator, manager, administrator, innovator, supervisor

THE EFFECT OF CUSTOMER REVIEW AND CELEBRITY ENDORSEMENT TOWARD INDONESIA LOCAL MAKEUP BRAND PURCHASE INTENTION

This study aims to determine the effect of customer reviews and celebrity endorsements on the purchase intention of local makeup brand products in Indonesia. This study has sample from 257 people, who are potential customers or consumers of local makeup brands in Indonesia. The variables in this study are purchase intention as the dependent variable, while the independent variables in this study are customer reviews, celebrity endorsements, and trust as moderating variable. This study uses quantitative research methods, where the data collected is processed using the structural equation modelling (SEM) method using SmartPLS. This study found that celebrity endorsements affect purchase intention, but customer review and trust do not affect or moderate customer reviews and celebrity endorsements

ANALYSIS OF THE EFFECT OF FINANCIAL DISTRESS, COMPANY SIZE, INVENTORY ACTIVITIES AND PROFITABILITY ON AUDIT DELAY

Audit report lag or audit delay can reflect the timeliness of information conveyed by a company which will have an impact on increasing the level of uncertainty of an investor's decision based on the information provided. This study aims to examine empirically the effect of financial distress, firm size, inventory activity and profitability on audit delay. The population studied in this study were companies registered on the S&P Global Market Intelligence Platform from 2017 to 2019. The sample used in this study was taken using purposive sampling in order to obtain samples that match the criteria. The sample in this study amounted to 303 observations. The results of research through multiple linear regression indicate that financial distress has no effect on audit delay. In addition, the results of this study also indicate that firm size, inventory activity and profitability have a negative effect on audit delay.Keterlambatan pelaporan keuangan dapat merefleksikan timeliness dari informasi yang disampaikan suatu perusahaan yang akan memberikan dampak pada peningkatan tingkat ketidakpastian keputusan seorang investor yang didasarkan pada informasi yang diberikan. Penelitian ini bertujuan untuk mengkaji secara empiris pengaruh financial distress, ukuran perusahaan, aktivitas persediaan dan profitabilitas terhadap audit delay. Populasi yang diteliti dalam penelitian ini adalah perusahaan-perusahaan yang terdaftar di Platform S&P Global Market Intelligence pada tahun 2017 sampai 2019. Sampel yang digunakan dalam penelitian ini diambil menggunakan purposive sampling dengan tujuan untuk mendapatkan sampel yang sesuai dengan kriteria. Sampel pada penelitian ini berjumlah 303 observasi. Hasil penelitian melalui regresi linear berganda menunjukkan bahwa financial distress tidak memiliki pengaruh terhadap audit delay. Selain itu, hasil penelitian ini juga menunjukkan bahwa ukuran perusahaan, aktivitas persediaan dan profitabilitas memiliki pengaruh negatif terhadap audit delay

PENGARUH KUALITAS AUDIT, FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA SEBELUM DAN PADA SITUASI PANDEMI COVID19

Tujuan penelitian ini untuk mengetahui dan menguji hubungan antara kualitas audit, financial distress dan ukuran perusahaan terhadap manajemen laba sebelum dan pada situasi pandemic covid19. Manajemen laba diukur menggunakan discretionary accruals model modifikasi Jones.  Data yang digunakan penelitian ini adalah data sekunder dari laporan keuangan perusahaan yang terdaftar di S&P Capital IQ dengan total 618 observasi dengan menggunakan teknik purposive sampling pada perusahaan industri manufacturing di negara Indonesia untuk periode 2018-2020. Penelitan ini menemukan bukti bahwa kualitas audit tidak memiliki pengaruh terhadap manajemen laba, financial distress memiliki pengaruh positif terhadap manajemen laba dan ukuran perusahaan memiliki pengaruh negative terhadap manajemen laba. Penelitian ini menujukkan bahwa Covid19 sebagai variable moderasi memperkuat pengaruh negative kualitas audit terhadap manajemen laba, tetapi menemukan bukti bahwa financial distress tidak memiliki pengaruh terhadap manajemen laba dan mempengaruhi hubungan positif ukuran perusahaan terhadap manajemen laba dalam masa COVID1

The Antecedent of Customer Delight and Customer Loyalty and Their Impact on Revisit Intention

The purpose of this study was to examine the model of the antecedent of customer delight and customer loyalty and their impact on revisit intention at a Japanese Acupuncture family medicine clinic XYZ, Jakarta. PLS-SEM was used to analyze empirical data obtained through simple random sampling. There were 162 respondents who met the requirements through questionnaire that had been distributed online on March 2021. The result showed  that seven of eight hypotheses are supported and one of hypotesis is unsupported. Customer loyalty proven has a postive impact on revisit intention while customer delight could positivly influence customer loyalty. Customer satisfaction, customer trust, persive quality as independent variables found significantly influenced. This research model has predictive accuracy and predictive relevance which are relatively weak against revisit intention. Therefore, it is necessary to develop further research in the future related to healthcare services in acupuncture family medicine clinicsx

Auditing

Setiap aktivitas dalam upaya mencapai tujuan perusahaan atau organisasi, tentu ada strategi, ada proses dan prosedur kerja yang dilakukan oleh setiap sumber daya manusia (SDM) yang terlibat di dalamnya. Namun tak jarang dengan berbagai faktor yang ada baik di lingkungan internal perusahaan atau di lingkungan eksternal perusahaan selalu ada faktor yang menjadi penyebab gagalnya sebuah tujuan perusahaan, selain faktor SDM itu sendiri. Kondisi dimana perusahaan tidak dapat mencapai tujuan sesuai target yang telah ditentukan oleh manajemen maka di sinilah pentingnya dilakukan pengecekan berupa pengawasan dan juga dilakukan pengendalian. Peran dari pengendalian penting sekali guna menemukan dan sekaligus memberikan rekomendasi atas ketidaksesuaian antara hasil pencapaian aktual dengan target yang ditetapkan perusahaan. Manfaat audit tidak hanya untuk membantu menyajikan laporan atas tindakan terhadap proses dan hasil akurat, tetapi juga dapat membantu menemukan jika ada kecurangan atau tindakan yang dapat merugikan perusahaan. Pada perusahaan yang telah memiliki manajemen yang baik, proses audit tentunya dilakukan sebagai upaya pemeriksaan yang dilakukan secara kritis dan sistematis, bersifat independen terhadap laporan kegiatan perusahaan yang telah disusun oleh pengambil kebijakan di dalam perusahaan. Agar hasil dari proses audit dapat dipertanggungjawabkan hasilnya maka, proses audit harus dikerjakan oleh orang yang kompeten dan independen, serta mengikuti standar audit yang telah ditetapkan. Mereka yang melakukannya disebut sebagai auditor