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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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PENGARUH FREE CASH FLOW, PERTUMBUHAN PERUSAHAAN, KEBIJAKAN DEVIDEN DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2013
Dinamika Akuntansi Keuangan dan Perbankan
Vol 4
, No 1
(2015)
Debt Policy is policy to decision finance is a policy in determining the company’s funds are sourced from external. Managers must determine the exact proportion of debt with due regard to the risks of the debt. The purpose of this research is to explore how the influence free cash flow, growth of the company, dividend policy and firm size toward the debt policy. Population in this study are all companies listed on the indonesia stock exchange year 2013 obtained 137 company. This research used pu...
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RANCANGAN INFORMASI AKUNTANSI : TRANSAKSI BERBASIS ONLINE PRODUK UNGGULAN UMKM SONGKET RIAU SEBAGAI PENINGKATAN EKONOMI SONGKET MELAYU DALAM KONTEKS HASANAH KEARIFAN BUDAYA RIAU
Dinamika Akuntansi Keuangan dan Perbankan
Vol 4
, No 1
(2015)
The research examines the marketing system and a simple accounting bookkeeping transaction-based online web 2.0. The system Web 2.0 is used as trend center of the SMEs RiauMelayu songket to promote their products as well as typical local wisdom elevates the Melayu Songket. The success of SystemWeb 2.0 is themodel ofweb-based marketing system with simple accounting bookkeeping can run effectively and efficiently, which is built with each character SMEs Riau Melayu songket. The purpose ofthis syst...
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ANALISIS FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 2
(2015)
This study aims to examine and analyze the influence of workdiscipline, supervision, and motivation to job satisfaction that impact onmorale. The data was collected through questionnaires distributed andimplemented to 79 employees working at PT.Carefast in Semarang. Thedata analysis in this study used SPSS version 17.The result of analysisshows that discipline, motivation, competency have positive effect onperformance variable.
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PENGARUH CEO POWER TERHADAP KINERJA PERUSAHAAN DENGAN PERAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI: Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 2
(2015)
The purpose of this research is to examine the effect of CEO power onfirm performance and the moderating influence of independent board on therelationship between CEO power and firm performance. Indicator of CEOsPower studied were the CEO ownership in the company (CEO Ownership).The firm performance studied with the calculation of PE Ratio. Then, theindependent board is a proportion of independent board on the board ofcommissioners.The research is conducted by quantitative methods using secondar...
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PENGARUH UKURAN KOMITE AUDIT, KOMITE AUDIT INDEPENDEN DAN DEWAN PENGAWAS SYARIAH TERHADAP MANAJEMEN LABA PADA PERBANKAN UMUM SYARIAH PERIODE 2010-2012
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Vol 6
, No 2
(2015)
This study examines the effect of audit committee, independent auditcommittee, and shariah supervisory boar on earnings management inIndonesia sharia banking. Population in this study were all Islamic banks inIndonesia, which fully published annual report for the year 2010-2012 andhas complete data about the profile of audit committee and the shariasupervisory board. Based on purposive sampling method, 33 samples wereobtained by observation data. Secondary data was collected throughdocumentation...
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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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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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EVALUASI PELAKSANAAN MUSYAWARAH PERENCANAAN PEMBANGUNAN KABUPATEN BUTON TAHUN 2014
Jurnal Ilmu Administrasi Publik
Vol 2
, No 2
(2015)
Musrenbang an assessment of the most important results of theproposed program priorities of the community. Musrenbang is a forum toexpress the aspirations of the people, in the development process thatwill be implemented by the government. Musrenbang is the process ofadvancing every area ranging from rural/village, district,district/municipal, provincial and central.This study aims to determine the Musrenbang Buton 2014. This studyused a qualitative approach perspective. Qualitative research con...
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