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THE SURVEY OF ENVIRONMENTAL STRATEGY ON INDONESIA CORPORATIONS: A REPLICATION MODEL
Dinamika Akuntansi Keuangan dan Perbankan
Vol 4
, No 1
(2015)
Environmental damage occurs at this time pushed corporations to change their business strategy into environmental strategy. Hence, performance measurement system is also used toward environmental. The Result of research conducted by Perego and Hartman (2009) has found relationship between environmental strategy and the use of performance measures mediated by performance measurement system (PMS). Based on the limitation of study conducted by Perego and Hartman (2009), this study replicate and mel...
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ANALISIS PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 2
(2015)
Analysis and Collection of Accounts Receivable Accounts ReceivableTurnover on Corporate Liquidity at CV.JI Semarang, this study aims todetermine the level of turnover and the collection of accounts receivableagainst the debtor that occurred in 2011, 2012 and 2013. Liquidity So thecompany can be found at any period of development.This research used tocollect financial statements consisting of the balance of the year 2011, 2012and 2013. Analytical tool used in this study is the accounts receivable...
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DETERMINAN KEPATUHAN WAJIB PAJAK BADAN (Studi Kasus di KPP Pratama Salatiga)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 3
, No 2
(2015)
This reserach aims to examine and analyze the effect of perceived behavioral control, financial condition, the condition ofits facilities and the organization climatic conditions on tax compliance manufacturing industry. The population in thisstudy is the Corporate Tax payers manufacturing industry in the territory of Salatiga STO. Sample selection method usedwas convinience sampling. The data analysis technique used is multiple regression linier analysis. Based on the results oftests performed...
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PENGARUH SISTEM PENGUKURAN KINERJA STRATEJIK TERHADAP KINERJA MANAJERIAL (Studi Empirik pada Perusahaan Transportasi di bawah Naungan Kementrian BUMN di Wilayah Jawa)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 3
, No 2
(2015)
This study aims to investigate the effect of strategic performance measurement system on managerial performance that isdirectly tested through four variables; job relevant information, role ambiguty, role conflict and role overload. This studyused the perspective of goal setting theory and role theory in explaining inter-variable relationship. Data collected in thissurvey was primary data from 329 functional managers of state-owned transportation companies under the auspices ofMinistry of State...
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SERTIFIKASI DOSEN DALAM PERSPEKTIF SISTEM PENGUKURAN KINERJA DAN PEMBENTUKAN MENTAL MODEL
Dinamika Akuntansi Keuangan dan Perbankan
Vol 3
, No 2
(2015)
Lecturer certification is a process and forms of recognition of a faculty member associated with qualification, competenceand contribution that deserve to be called a professional lecturer. This study aims to empirically examine the effect ofcertification on faculty members in the perspective of performance measurement systems to psychological empowermentand mental model building and subsequent impact on the performance of the lecturer. The research model was built on thebasis of goal setting th...
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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Dinamika Akuntansi Keuangan dan Perbankan
Vol 3
, No 2
(2015)
The purpose of this reseach is to examine influence of Third Party Funds, Operating Expanse to Operating Income, CapitalAdequacy Ratio, Loan to Deposit Ratio, Non Performing Loan throught financial performance of public banking listed atIndonesian Stock Exchange during 2010-2012. Population of this research are Commercial Bank that resgistered inIndonesian Stock Exchange from 2010 till 2012. Data on this research are coming from Indonesian Stock Exchange (ISX).Sample are choosen by purposive sam...
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ANALSIS PENCATATAN PEMBAYARAN PAJAK PENGHASILAN PADA USAHA MIKRO KECIL MENENGAH DI WILAYAH KOTA SEMARANG
Dinamika Akuntansi Keuangan dan Perbankan
Vol 3
, No 2
(2015)
This study aims to determine the condition of payment of income tax of SMEs in the Region of Semarang, how therecording of tax payments and whether taking notes in case of underpayment or overpayment. The population in this studyare all taxpayers SMEs located in the County of Semarang. While the sample studied through primary data by distributingquestionnaires to be addressed, direct interviews and secondary data through the office of the Department of Cooperativesand SMEs in Semarang. The sampl...
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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN
Dinamika Akuntansi Keuangan dan Perbankan
Vol 3
, No 2
(2015)
The purpose of this study is to evaluate the effect of corporate governance mechanism on financial performance in thebanking sector. The independent variables consist of institutional ownership, management ownership, independent boarddirector, board of directors and audit committee. Bank performance is measured by Return On Equity (ROE). Thepopulation in this study is the bank listed in Indonesia Stock Exchange (IDX) in the period 2011-2013. This study datacome from bank annual reports obtained...
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PENGARUH PENERAPAN IFRS BERDASARKAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTELECTUAL CAPITAL
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 2
(2015)
This study aims to test the disclosure of Intellectual Capital in theperiod before and after the full adoption of IFRS in Indonesia. Adoption ofpeuh in Indonesia has been in effect since 2012. Testing of Companycharacteristics based on company age in operation, firm size and leveragelevel. The sample used in this study was taken from 96 companies that meetthe criteria ratio of capital expenditure above 8. The results show that theold company higher in the disclosure of Intellectual capital after...
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Tracer Studi Mahasiswa Program Studi Sistem Informasi Universitas Stikubank Semarang
Dinamika Informatika
Vol 7
, No 2
(2015)
AbstrakPopulasi responden dalam tracer studi ini adalah seluruh alumni mahasiswa program studi sistem informasi UNISBANK Semarag lulusan tahun 2010 sampai dengan tahun 2015. Dari hasil penyebaran kuesioner data yang bisa diolah sebanyak 39 sampel dari lulusan dan 12 sampel dari pengguna lulusan. Hasil penelitian ini menunjukan bahwa: 1). Pengguna lulusan menyatakan kompetensi hard skill maupun soft skill lulusan program studi sistem informasi secara keseluruhan adalah baik. 2). Kepuasan alumni t...
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