366 research outputs found

    User Satisfaction Using Webqual Instrument: a Research on Stock Exchange of Thailand (SET)

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    User satisfaction held an important position in an organization to measure information system implementation excellence. Therefore, it is necessary for an organization to evaluate their delivered service using end-user satisfaction as feedback. The objectives of this study are to evaluate user satisfaction and examine the dimensions of WEBQUAL instrument which are valued by e-library user in Stock Exchange of Thailand (SET). This research conducted under WEBQUAL theory (Barnes and Vidgen) and end-user satisfaction theory (Doll and Torkzadeh). Analysis organized from a set of data which involve 341 responses from e-library systems end-users confirm some degree of positive association between WEBQUAL dimensions and end-user satisfaction

    Akomodasi Politik Hukum Di Indonesia Terhadap Hak Asasi Manusia Berdasarkan Generasi Pemikirannya

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    Keberadaan jaminan atas perlindungan HAM telah menjadi unsur penting dalam negara hukum yang demokratis dan berdasarkan konstitusi. Indonesia sebagai negara hukum, telah mewujudkan jaminan perlindungan HAM yang tertuang dalam konstitusinya yaitu Undang-Undang Dasar 1945. Meskipun demikian, pencantuman jaminan HAM di Undang-Undang Dasar tidaklah cukup, melainkan harus diikuti pula oleh Undang-Undang yang berlaku sebagai bentuk politik hukum perlindungan HAM di Indonesia. Muatan suatu produk hukum termasuk akomodasi HAM akan sangat ditentukan oleh visi politik kelompok penguasa. Akomodasi politik hukum di Indonesia terhadap konsepsi HAM berdasarkan generasi pemikirannya terus mengalami perkembangan sejak memasuki era reformasi. Produk hukum mengenai HAM menjadi lebih banyak dihasilkan dibandingkan sebelum reformasi. Konfigurasi politik pada saat dimulainya reformasi tahun 1998 dan peralihan dari rezim otoriter ke alam demokrasi turut melatarbelakangi produk hukum mengenai HAM. Pada era demokrasi, produk hukum yang dihasilkan pun didominasi oleh akomodasi terhadap HAM generasi pertama yakni hak sipil dan hak politik yang dipandang sebagai suplemen utama bagi penyelenggaraan negara demokrasi. Meskipun demikian, adanya pembagian generasi HAM bukan berarti membedakan perlakuan pemenuhan dan perlindungannya karena masing-masing saling berkaitan dan dibutuhkan.The guarantee of human rights protection has become an important element in a democratic and contitutional law state. Indonesia as a law state, has put human rights protection guarantees enshrined in its constitution, UUD 1945. However, the inclusion of human rights guarantees in the constitution is not enough, but must be followed by the Act in force as a law politics of human rights protection in Indonesia. Accomodation of human rights protection will be determined by the political vision of the ruler. Accommodation of law politics in Indonesia for the conception of human rights based on the generation have been developing since the reformation era. Act of human rights became more widely produced than before the reformation era. Political configuration at the 1998\u27s reformation and the transition from an authoritarian regime to democracy era is background of human rights protection development. In the era of democracy, law product is dominated by the accommodation on the first generation of human rights like civil rights and political rights. They are seen as a major supplement for the holding of democratic countries. Nevertheless, the distribution of generation of human rights does not mean differentiating treatment compliance and protection because they each are related and necessary

    Inkonstitusionalitas Sistem Unbundling dalam Usaha Penyediaan Listrik

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    Fungsi negara tidak hanya sebagai regulator (pengatur) dan umpire (wasit), namun juga berfungsi sebagai provider (penyedia) dan entrepreneur (pengusaha). Oleh karena itu, sudah seharusnya negara terlibat langsung dalam USAha penyediaan listrik untuk kepentingan umum bagi sebesar-besarnya kemakmuran rakyat sebagaimana amanat Pasal 33 UUD 1945. Usaha penyediaan listrik untuk kepentingan umum dengan unbundling system yaitu terpisahnya antara USAha pembangkitan, transmisi, distribusi, dan penjualan listrik, telah dinyatakan inkonstitusional oleh Mahkamah Konstitusi dalam Putusan Nomor 001-021-022/PUU-I/2003, bertanggal 15 Desember 2004. Namun kemudian adanya putusan Mahkamah Konstitusi Nomor 149/PUU-VII/2009, bertanggal 30 Desember 2010, justru dipandang sebagai peluang dibolehkannya kembali sistem unbundling dalam USAha penyediaan listrik sebagaimana ketentuan Pasal 10 ayat (2) Undang-Undang Nomor 30 Tahun 2009 tentang Ketenagalistirkan. Hal tersebut kemudian mendorong diajukannya kembali permohonan pengujian terhadap ketentuan Pasal 10 ayat (2) Undang-Undang Nomor 30 Tahun 2009. Melalui Putusan Nomor 111/PUU-XIII/2015, bertanggal 14 Desember 2016, Mahkamah Konstitusi pun menegaskan bahwa unbundling dalam USAha penyediaan tenaga listrik adalah tidak sesuai dengan konstitusi.The function of the state is not only as a regulator and referee, but also serves as provider and entrepreneur. Therefore, the state should be directly involved in the business of electric providing for the public interest to the greatest prosperity of the people as mandated by Article 33 of the 1945 Constitution. The unbundling system in electric providing for the public interest is the separation between the business of generation, transmission, distribution, and sales. The unbundling system has been declared unconstitutional by the Constitutional Court in Decision Number 001-021-022/PUU-I/2003 dated December 15, 2004. However, the decision of the Constitutional Court Number 149/PUU-VII/2009 dated 30 December 2010, is judged as an opportunity to re-enable the unbundling system in the business of electric providing as stipulated in Article 10 paragraph (2) of Law Number 30 Year 2009 about Electricity. It then encourages the re-submission of the petition for judicial review of the provisions of Article 10 paragraph (2) of Law Number 30 Year 2009. Then, through Decision Number 111/PUU-XIII/2015, dated December 14, 2016, the Constitutional Court confirm that unbundling in the business of providing power electricity for public interest is inconstitutional

    The Influence of Customer Satisfaction on Financial Performance Through Customer Loyalty and Customer Advocacy: A Case Study of Indonesia’s Local Brand

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    Free trade era makes every companies create and improve their excellence in order to compete with the competitors to attract customers’ heart. Satisfaction and loyalty are powerful keys for the companies to survive because they are important indicators of the company’s non-financial performance. Moreover, the level of customer advocacy also has a strong relationship with the financial performance. Advocacy itself is a special form of customer service where companies focus on what is best for the customers. The purpose of this research is to determine the impact of customer satisfaction to financial performance through customer loyalty and customer advocacy in various sectors companies in Indonesia. The samples are various sectors companies in Indonesia with criteria listed in the Indonesia Stock Exchange and its brand is registered in Indonesia Original Brands (IOB) in SWA magazine. The number of companies that fulfil the criteria are 13 companies with a four-year research period; therefore, the number of research sample is 52 firm-years. The analysis technique used Partial Least Square (PLS) approach. The results showed a positive impact of customer satisfaction to customer loyalty, customer advocacy, and financial performance. While customer loyalty and customer advocacy have no impact to financial performance, but customer loyalty has positive impact to customer advocacy.     Keywords: Indonesia original brands, customer satisfaction, customer loyalty, customer advocacy, financial performanc

    Kepemilikan Manajerial: Kebijakan Hutang, Kinerja Dan Nilai Perusahaan

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    The objective of this research is to examine whether there is a significant difference between the managerial ownership and non-managerial ownership companies in term of their business decision making process. The business decision mentioned in this paper includes financial decision which is indicated by debt policies (capital structure), operational decision reflected in company\u27s performance, and business decision implied in company\u27s value.The research observes 137 of 336 companies which had been listed in the Jakarta Stock Exchange until the year of 2005. The examination results in the fact that the debt policies and the company\u27s value of the managerial ownership companies are significantly different with non-managerial ownership companies. In contrast, the managerial ownership companies statistically have the same performance with non-managerial ownership companies

    Rancang Bangun Sistem Penyiraman Tanaman secara Mandiri Berbasis Mikrokontroller Atmega 8535

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    Penelitian ini dilakukan untuk mempelajari perancangan piranti yang dapat melakukan penyiraman secara mandiri. Untuk mempermudah kegiatan itu, maka kita perlu merancang sebuah sistem perangkat yang dapat melakukan penyiraman tanaman cabai secara mandiri. Alat ini bertujuan untuk menggantikan pekerjaan manual menjadi otomatis. Manfaat yang didapat dari alat ini adalah dapat mempermudah pekerjaan manusia dalam menyiram tanaman cabai secara mandiri. Penelitian ini dilakukan dengan merancang, membuat dan mengimplementasikan komponen-komponen sistem yang meliputi mikrokontroller sebagai pengendali, driver relay untuk memghiupkan dan mematikan pompa Air, dan LCD (linquit Cristal Display) untuk menampilkan nilai kelembaban tanah. Proses pengambilan data di dalam sebuah ruangan dengan menampilkan dalam LCD nilai kelembaban 1 % maka dynamo ON. Nilai tersebut diperoleh dari hasil pengukuran menggunakan alat kelembaban tanah. Sedangkan dari hasil pengukuran menggunakan sensor kelembaban yl 69 yang dilakukan pada tanaman cabai diperoleh nilai kelembaban pada tanaman cabai 45 % - 65%. Dapat dilihat bahwa hasil menunjukkan sesuai dengan nilai kelembaban cabai yang diperbolehkan, sehingga dapat ditarik kesimpulan bahwa rancangan sistem ini berjalan dengan baik. Kata Kunci: Kelembaban tanah, Penyiraman mandiri, Sensor Kelembaban

    Pengungkapan Sustainability Report Dan Kinerja Keuangan

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    Research trends regarding sustainability report begin to increase gradually in Indonesia, as well as the increasing of companies that publish sustainability report. However, many of these studies still show inconsistent results. The aim of this study is to reexamine the relationship between sustainability report disclosure and financial performance. There are two things that distinguish this research from the previous ones. Firstly, this research uses companies that consistently publish sustainability report and secondly, this study uses all of measures of financial performance, namely: the size of the asset management, profitability, leverage, liquidity and market. Samples consist of 54 firm-years, which is derived from the companies that consistently publish sustainability reporting for the period 2009-2011. The results indicate that the economic dimension (EC) of the sustainability report has no effect on the financial performance, while the other two dimensions, namely the environment (EN) and social (SO) negatively affect financial performance

    Analisa Persepsi Atas Peran Akuntan sebagai Aktor dalam Industri Perbankan di Surabaya

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    Tujuan dari penelitian ini adalah mengetahui persepsi akuntan atas pengaruh personal dimension dan corporate dimension terhadap peran akuntan sebagai aktor dalam industri perbankan di Surabaya, serta mengetahui faktor mana yang berpengaruh paling dominan. Penelitian ini adalah penelitian kuantitatif dengan menggunakan metode analisis kausal komparatif, dengan menggunakan sampel 67 responden dan 42 responden yang memenuhi kriteria akuntan sebagai aktor. Dari hasil analisis regresi linier berganda dan hasil uji f secara simultan dapat disimpulkan bahwa peningkatan personal dimension dan corporate dimension berpengaruh positif dan signifikan terhadap peningkatan peran akuntan sebagai aktor pada industri perbankan di Surabaya. Sedangkan, dalam hasil uji t menunjukkan peningkatan personal dimension tidak berpengaruh signifikan terhadap peningkatan peran akuntan sebagai aktor dalam industri perbankan di Surabaya, namun untuk corporate dimension berpengaruh signifikan terhadap peningkatan peran akuntan sebagai aktor dalam industri perbankan di Surabaya.The purpose of this study was to know the influence of the perception of accountants to the personal and corporate dimensions to the role of the accountant as an actor in the banking industry in Surabaya, as well as to know which factors were the most dominant influence. This research was a quantitative research by using comparative causal analysis method, using a sample of 67 respondents and 42 respondents who meet the criteria of accountant as an actors. From the results of multiple regression analysis and simultaneous f test results it was concluded that an increase in personal and corporate dimension has positive and significant dimension to the increased role of the accountant as an actor in the banking industry in Surabaya. Meanwhile, the t test results showed an increase in personal dimension had no significant influence in the increasing of the role of the accountant as an actor in the banking industry in Surabaya, but the corporate dimension had significant influence in the increasing of the role of the accountant as an actor in the banking industry in Surabaya

    Analisa Persepsi Peran Akuntan Sebagai Aktor Dalam Industri Restoran Di Kota Surabaya

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    Penelitian ini bertujuan untuk menganalisa persepsi akuntan terhadap faktor personal dimension dan faktor corporate dimension yang mempengaruhi peran akuntan sebagai aktor dalam industri restoran di kota Surabaya. Penelitian ini adalah penelitian kuantitatif dengan metode analisis kausal komparatif, dengan jumlah sampel 37 responden. Teknik analisa data, menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa faktor personal dimension dan faktor corporate dimension memiliki pengaruh positif dan signifikan terhadap peran akuntan sebagai aktor, baik secara sendiri maupun secara bersama-sama. Pengaruh personal dimension lebih dominan dibandingkan dengan corporate dimension.The aim of the research was to analyse the accountant perception to the personal and corporate dimension factors which influenced to the roles of accountant as an actor in restaurant industry in Surabaya. This reseacrh was a quantitative research by using analysis causal comparative method, with 37 respondents as the sample. The data analysis technique, used was multiple linear regression analysis. The result of the research showed that personal and corporate dimension factors have positive and significant roles to the accountant as an actor, partially or simultaneously. The influence of personal dimension is more dominant than the corporate dimension
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