Kinerja Intellectual Capital Perbankan Indonesia: Penerapan Model Pulic Dan Analisis Panel Data

This paper investigated the performance of intellectual capital of Indonesian banking industry for the period2007-2009. It sought to measure the Value Added Intellectual Coefficient (VAICTM) and to analyze the performanceof Indonesian banks. The Pulic model is utilized to estimate the intellectual capital coefficient, and thepanel data regression was applied to test the impacts of human capital and physical capital on intellectualcapital. The results of Pulic model showed that there were increasing number of top performance banks duringthe period of study, rising from 2 banks in 2007 to 4 banks in 2009. There was a slight decrease in the badperformance banks, from 9 banks in 2007 to 8 banks in 2009. Bank Mandiri bank appeared to be the onlygovernment bank that was classified as the top performer during the period of study, while Bank PAN Indonesia,Bank Victoria, and Bank Himpunan Saudara 1906 emerge to be the top performers among the privatebanks. The findings from panel data regression suggested that both human capital and physical capital hadpositive significant impacts on intellectual capital. When the estimation was done toward human capital andphysical capital separately, the results were closely similar to the results in the original model

Kinerja Intellectual Capital Perbankan Indonesia: Penerapan Model Pulic Dan Analisis Panel Data

This paper investigated the performance of intellectual capital of Indonesian banking industry for the period2007-2009. It sought to measure the Value Added Intellectual Coefficient (VAICTM) and to analyze the performanceof Indonesian banks. The Pulic model is utilized to estimate the intellectual capital coefficient, and thepanel data regression was applied to test the impacts of human capital and physical capital on intellectualcapital. The results of Pulic model showed that there were increasing number of top performance banks duringthe period of study, rising from 2 banks in 2007 to 4 banks in 2009. There was a slight decrease in the badperformance banks, from 9 banks in 2007 to 8 banks in 2009. Bank Mandiri bank appeared to be the onlygovernment bank that was classified as the top performer during the period of study, while Bank PAN Indonesia,Bank Victoria, and Bank Himpunan Saudara 1906 emerge to be the top performers among the privatebanks. The findings from panel data regression suggested that both human capital and physical capital hadpositive significant impacts on intellectual capital. When the estimation was done toward human capital andphysical capital separately, the results were closely similar to the results in the original model

Pengaruh Informasi Keuangan (Book Value dan Earning per Share) terhadap Harga Saham Perusahaan-Perusahaan Perbankan di Indonesia

This study examines the relationship between financial information and the value of companies in the banking sector in Indonesia. The purpose of this study is twofold, to suggest a panel data analysis in overcome the shortcoming in cross-sectional or time-series data in accounting researches as well as to contribute to the discussion of the impacts of financial indicators on stock prices. Using panel data of 21 banks in the period of 2001-2005 and the theoretical model suggested by Ohlson (1995), this study finds that the book value has a positive and significant impact on the stock price in the banking sector in Indonesia. However, evidence from fixed effect models and a random effect model show positive but insignificant impacts of earning per share on stock prices. Fixed effect models provide information about the company-specific characteristics and the time dynamics. Two banks have differences in intercepts and slopes compare to the mean value, and in the year of 2005 there was a shock in the average value of earning per share

PENGARUH KEMASAN DAN SUHU TERHADAP MASA SIMPAN BUMBU INSTAN PINDANG TULANG IGA SAPI

Pindang Tulang Iga Sapi merupakan salah satu jenis makanan olahan khas Sumatera Selatan. Pindang Tulang Iga Sapi diolah dengan merebus Tulang iga sapi dengan beberapa bumbu yang bertujuan untuk memberi rasa khas pindang tulang. Dengan berbagai macam bumbu yang digunakan, beberapa penikmat pindang tidak bisa atau memiliki waktu yang cukup banyak dalam membuat dan meracik bumbu tulang iga sapi. Berdasarkan hal ini CV. Haji Alim membuat alternatif agar pindang iga sapi dapat dinikmati kapan saja dan dimana saja yaitu dengan membuat bumbu instan sebagai bahan baku pembuat kuah pindang tulang iga sapi. Bentuk dari bumbu instan pindang tulang iga sapi ini mirip seperti pasta bukan bubuk. Produk pasta mudah terkontaminasi oleh bakteri patogen maupun pembusuk karena masih memiliki kadar air yang tinggi. Metode Pengumpulan Data yang dilakukan melalui Eksperimental Uji Laboratorium. Dengan metode longitudinal (pengambilan data time series) terhadap pengujian ALT dan kultur Jaringan. Pada penelitian ini suhu penyimpanan sangat mempengaruhi produk bumbu pindang tulang iga sapi. Hasil penelitian menunjukkan bahaw ALT tidak berpengaruh terhadap suhu dan jenis kemasan yang digunakan selama penyimpanan 6 minggu, sedangkan parameter kultur jamur sangat berpengaruh terhadap suhu dan kemasan. Pada suhu lemari es ± 4 oC kultur jamur tidak ada pada minggu 1 sampai minggu ke 4, namun baru ada 1 koloni/gram pada minggu ke 5 dan ke 6 baik untuk kemasan plastik maupun aluminium foil. Namun pada suhu ruang jumlah kultur jamurnya dari minggu pertama sampai minggu ke 6 semakin meningkat yaitu 180 koloni/gram pada kemasan plastik dan 115 koloni/gram pada kemasan alumunium foil. Angka tersebut sudah hampir mendekati ambang batas mutu angka kultur jamur yaitu 200 koloni/gram. Masa simpan bumbu Pindangku berkisar 6 minggu untuk kemasan plastik dan disimpan pada suhu ruang

FRAUD RISK MANAGEMENT UNTUK CV.”X” DI TARAKAN

The objectives of this research is to explain fraud risk management for CV.”X” in Tarakan in order to detect potential fraud risks that have significant effects for CV.”X”. This research is also to know the proper and appropriate risk management as risk responses for fraud risks in CV.”X”. The sources of data for this research are from interviews, observations and documents analysis. This research use CV.”X” in Tarakan for its object. CV.”X” is a business that sales electronic items. With fraud risk management, we can found potential fraud risks and its proper management for sales and storage activities in CV.”X”. The results from this research are no high fraud risks found in CV.”X”. This research only found medium and low fraud risks. There are 3 fraud risks included in medium risk and there are 7 fraud risks included in low risk. Medium risks in CV.”X” consist of asset misappropriation. Low risks in CV.”X” consist of asset misappropriation and corruption. The responses for the fraud risks are control the risk for another low risks and medium risks, so CV.”X” can minimize their risks

FRAUD RISK MANAGEMENT UNTUK CV.”X” DI TARAKAN

The objectives of this research is to explain fraud risk management for CV.”X” in Tarakan in order to detect potential fraud risks that have significant effects for CV.”X”. This research is also to know the proper and appropriate risk management as risk responses for fraud risks in CV.”X”. The sources of data for this research are from interviews, observations and documents analysis. This research use CV.”X” in Tarakan for its object. CV.”X” is a business that sales electronic items. With fraud risk management, we can found potential fraud risks and its proper management for sales and storage activities in CV.”X”. The results from this research are no high fraud risks found in CV.”X”. This research only found medium and low fraud risks. There are 3 fraud risks included in medium risk and there are 7 fraud risks included in low risk. Medium risks in CV.”X” consist of asset misappropriation. Low risks in CV.”X” consist of asset misappropriation and corruption. The responses for the fraud risks are control the risk for another low risks and medium risks, so CV.”X” can minimize their risks

Fraud Pentagon Analysis in Preventing Academic Fraud during Online Learning in the COVID-19 Period

Students have more opportunities to commit academic fraud on online learning during the COVID-19 period. The purposes of this study are to examine the types of possible academic fraud during online learning, the motives of fraud using pentagon theory, and to provide some important recommendations for higher educationin fraud prevention. The data collection methods are questionnaires and interviews with students and lecturers at a private university in Indonesia. In addition, the data analysis is qualitative and descriptive statistical analyses. The results of this study indicate that academic fraud such as cheating, seeking help, plagiarism, and collusion occurs during online learning process. Pressure, opportunity, rationalization and arrogance are four important factors that cause academic fraud. The prevention of fraud can be through building awareness on integrity and ethical values, implementing rules and strong punishment system, building close relationship with students, improving the methods of learning and assessment, and improving internal controls.Siswa memiliki lebih banyak kesempatan untuk melakukan kecurangan akademik saat pembelajaran online pada masa pandemic COVID-19. Penelitian ini bertujuan untuk menjelaskan jenis kecurangan akademik yang terjadi saat pembelajaran online, faktor-faktor yang menyebabkan kecurangan ditinjau dari fraud pentagon theory memberikan rekomendasi untuk institusi perguruan tinggi untuk mencegah kecurangan akademik. Metode pengambilan data dalam penelitian ini dilakukan melalui survey pada mahasiswa disertai wawancara pada mahasiswa dan beberapa dosen di suatu universitas swasta di Indonesia. Analisis dilakukan dengan metode kualitatif dengan didukung hasil statistik deskriptif. Hasil menelitian ini menunjukkan bahwa kecurangan akademik dalam bentuk cheating, seeking outside help, plagiarism, dan collusion terjadi saat pembelajaran online. Hal ini disebabkan karena elemen tekanan, kesempatan, rasionalisasi dan arogansi. Upaya pencegahan kecurangan yang dapat dilakukan diantaranya adalah membangun kesadaran tentang integritas dan nilai etis, pemberlakuan aturan dan sanksi, perbaikan pengendalian internal, membangun kedekatan dengan siswa serta perbaikan terhadap sistem penilaian yang digunakan. Upaya deteksi kecurangan dapat dilakukan dengan whistle-blowing system dan digital solution

AKUNTABILITAS PADA GEREJA X DI SURABAYA

Penelitian ini bertujuan untuk menguji teori akuntabilitas pada Gereja Protestan di Surabaya. Organisasi gereja merupakan salah satu bentuk organisasi nirlaba. Penelitian ini menggunakan pendekatan kualitatif dan pengambilan data menggunakan teknik interview, observasi dan analisis dokumen. Penelitian ini menggunakan gereja x di Surabaya dengan melakukan interview kepada gembala sidang, ketua komisi, pendeta dan jemaat di gereja x, observasi saat kebaktian dan melakukan analisis dokumen berupa buku-buku, jurnal dan warta jemaat gereja x. Penelitian ini melihat bagaimana bentuk pertanggungjawaban secara vertical dan horizontal antara para pengurus kepada gembala sidang dan kepada jemaat dan Tuhan Yesus. Pengimpelemntasian visi dan misi yang dimiliki gereja dengan menerapkan integirtas pada masing-masing individu. Temuan penelitian ini menunjukan gereja x telah menerapkan perspektif akuntabilitas yang meliputi akuntabilitas administrative, akuntabilitas legal, akuntabilitas politik, akuntabilitas professional, akuntabilitas moral yang dibandingkan  akuntabilitas dalam Alkitab akan tetapi gereja x ini tidak mempunyai rencana strategis dikarenakan gereja x ini hanya berpusat pada kinerja tahunan dan bulanan dalam pencapaian visi dan misi yang dimiliki gereja x

Indonesian Firms in Facing Globalization: Do Foreign Ownership and Export Matter?

The Indonesian firms need to prepare and be ready for the globalization and industrial revolution 4.0. The inward-looking strategy is no longer sufficient to face the world competition, rather the outward-looking strategy provides a significant benefit for the firms to survive and compete. In response to this globalization issue, the current study evaluates the outward looking strategy through examining three important external factors, besides inward looking factors, that contribute to Indonesian firms’ productivity. The outward-looking factors are foreign ownership, export, and import, whereas the inward-looking factors are material, labour, capital, and energy. Applying the augmented Cobb-Douglas production function on 8,589 manufacturing firms within seven years period, the findings of this current study show the importance of for-eign ownership, export, and import in significantly influence the productivity of the Indonesian firms. The re-sults are robust under four methods of analyses, namely Ordinary Least Squared (OLS), Generalized Least Squared (GLS), Maximum Likelihood (ML), and General Method of Moments(GMM). The findings suggest for the outward-looking strategy for Indonesian firms to increase their productivity

FUNGSI BUDGET SEBAGAI ALAT PERENCANAAN, ALAT KONTROL, DAN ALAT UNTUK EVALUASI KINERJA PADA ORMAWA DI FAKULTAS BISNIS DAN EKONOMIKA UNIVERSITAS SURABAYA

Penelitian ini bertujuan membandingkan kesesuaian fungsi budget dalam teori dengan praktik nyata dalam organisasi kemahasiswaan dengan berfokus pada 3 fungsi utama budget yaitu sebagai alat perencanaan, kontrol, dan juga evaluasi kinerja. Hasil penelitian menunjukkan bahwa organisasi kemahasiswaan di Fakultas Bisnis dan Ekonomika Universitas Surabaya telah  memanfaatkan 3 fungsi utama budget. Hal ini sesuai dengan teori yang ada sebelumnya. Meskipun begitu, organisasi tersebut belum menerapkan good budgeting practices