Jurnal Pendidikan Teknologi Informasi, Apr 24, 2024
This research aims to apply the ISO 31000:2018 standard for the risk management process in the in... more This research aims to apply the ISO 31000:2018 standard for the risk management process in the integrated school information system (SIKADU) at SMKN 2 Salatiga. SIKADU is a system used for school administrative and academic services. The use of SIKADU not only provides benefits but also has potential adverse risks, therefore risk management is necessary. ISO 31000:2018 was chosen as the risk management framework because it has structured and systematic guidelines. Risk management using ISO 31000:2018 starts from the communication and consultation stages, establishing context, risk assessment consisting of risk identification, analysis, evaluation and treatment. The research results found 22 possible risks that occur when using SIKADU. The 22 possible risks consist of two risks at the high level, eleven at the medium level, and nine at the low level. This research proves that ISO 31000:2018 can be applied to information system risk management in educational institutions. Apart from that, this research also provides recommendations for risk treatment at SIKADU and documentation of the risk management process so that it can be used by SMKN 2 Salatiga as a reference for managing risk.
This research aims to evaluate the quality of Shopeepay using ISO/IEC 25010 from the user side, n... more This research aims to evaluate the quality of Shopeepay using ISO/IEC 25010 from the user side, namely Satya Wacana Christian University students. Evaluation of the quality of Shopeepay needs to be done because the high level of use of Shopeepay is also followed by increasing user complaints. This research assesses eight characteristics: functional suitability, reliability, performance efficiency, usability, security, compatibility, maintainability, and portability. There were 140 respondents in this research. This research uses a quantitative descriptive approach, and data is analyzed by calculating the total score for each characteristic regulated in ISO/IEC 25010. The results of the Shopeepay quality evaluation found that functional suitability is 79%, performance efficiency is 75%, compatibility is 74%, usability is 78%, and reliability is 77%, security 83%, maintainability 76%, and portability 78%. The quality of Shopeepay is considered very good from a security perspective, and the rest is good. The lowest score is on the compatibility aspect, so system developers and Shopee management need to improve the compatibility of this application because payment transactions and top-up balances fail due to this aspect.
Jurnal Pendidikan Teknologi Informasi, Nov 25, 2023
Tujuan penelitian adalah melakukan evaluasi terhadap Sistem Informasi Akademik Satya Wacana (SIAS... more Tujuan penelitian adalah melakukan evaluasi terhadap Sistem Informasi Akademik Satya Wacana (SIASAT) menggunakan PIECES framework. Evaluasi dilakukan dari sisi pengguna, yaitu mahasiswa Universitas Kristen Satya Wacana (UKSW) dengan menilai enam variabel, yaitu performance, information and data, economics, control and security, efficiency, dan service. PIECES framework terbukti efektif digunakan dalam proses indentifikasi masalah, peluang, dan arah pengembangan sistem di masa yang akan datang. Data penelitian diperoleh dari penyebaran kuesioner. Responden penelitian ini adalah mahasiswa UKSW, dengan total responden sebanyak 202 orang, Data diukur menggunakan skala likert. Hasil evaluasi menemukan bahwa mahasiswa merasa sangat puas ketika menggunakan SIASAT jika dinilai dari variabel performance, efficiency, dan service, sedangkan dari variabel information and data, serta economics, mahasiswa merasa puas. Sedangkan, skor terendah ada pada variabel control and security, mahasiswa dalam kategori netral ketika menilai variabel ini. Penanganan yang lambat saat terjadi server down menjadi alasan mengapa mahasiswa memberi skor terendah, sehingga pengelola SIASAT perlu melakukan peningkatan dari sisi control dan security. Secara keseluruhan, skor rata-rata kepuasan pengguna SIASAT adalah sebesar 3,93. Ini berarti bahwa mahasiswa UKSW puas ketika menggunakan SIASAT untuk menunjang kegiatan administrasi akademik selama berkuliah di UKSW.
The purpose of this research is to design an asset accounting information system at the Departeme... more The purpose of this research is to design an asset accounting information system at the Departement of Industry and Labor, Salatiga City. This research focuses on designing systems ranging from demand activities, procurement and asset procurement decisions, depreciation and calculation of asset depreciation, asset removal, monitoring, recording and reporting of assets. This research uses prototype methods with codeIgneter framework and MySQL database in the development of asset accounting information system. This research resulted in the design of asset accounting information system to be implemented at the Departement of Industry and Labor, Salatiga City. The results of system testing show that the design of the asset accounting information system generated in this research can produce valid asset reports, on time, and free from errors. The results of this research are expected to provide solutions to the problems of state asset management related to the accuracy of the report and ...
Building of Informatics, Technology and Science (BITS), Jun 30, 2022
Tujuan penelitian ini adalah untuk menganalisis risiko teknologi informasi pada penerapan Sistem ... more Tujuan penelitian ini adalah untuk menganalisis risiko teknologi informasi pada penerapan Sistem Informasi Pembangunan Daerah (SIPD) menu perencanaan pembangunan di Dinas Komunikasi, Informatika, Statistik dan Persandian (DKISP) Kabupaten Rote Ndao menggunakan standar IEC/ISO 31010:2019. Manajemen risiko dalam penelitian ini, meliputi tahap komunikasi dan konsultasi, penetapan konteks, penilaian risiko, meliputi proses identifikasi risiko, analisis risiko, evaluasi risiko, dan perlakuan risiko. Hasil penelitian menemukan ada 17 kemungkinan risiko yang ada pada aplikasi SIPD menu perencanaan pembangunan daerah. Dari 17 kemungkinan risiko, ada tiga risiko level tinggi, yaitu kegagalan transaksi finansial, kebocoran data, penyalahgunaan akun rekening dalam sistem database. Dua risiko pada level sedang yaitu data dan informasi tidak reliable dan dokumentasi penggunaan aplikasi kurang memadai, serta 12 risiko dengan level rendah, yaitu penyalahgunaan hak akses, pengajuan usulan dibatalkan, sistem database error, kegagalan verifikasi usulan, pengguna tidak memahami fungsi menu aplikasi SIPD, kesalahan penginputan harga dalam rekening belanja, input data kegiatan perencanaan pembangunan double, kegagalan input data pendapatan, data belanja tidak sesuai dengan program, kegiatan dan subnya, sistem gagal mengarsip data yang telah dihapus, kesalahan menginput pagu validasi, dan sumber dana tidak memiliki informasi yang lengkap sesuai dengan fitur SIPD. Hasil analisis manajemen risiko didokumentasikan dalam bentuk register risk untuk manajemen.
Accounting teachers at the State Vocational High School (SMK) 1 Salatiga currently have the compe... more Accounting teachers at the State Vocational High School (SMK) 1 Salatiga currently have the competence to record manual accounting and accounting applications already available on the market. However, the World of Business and Industry demands that SMK graduates be able to develop simple accounting applications for Small and Medium Enterprises (SMEs). Application development requires mastery of programming algorithm competencies to help think more logically, creatively, and critically. This condition encourages accounting and computer teachers at SMK Negeri 1 Salatiga to need the training to improve algorithmic and programming competencies. This community service activity aims to enhance the competence of programming algorithms for accounting and computer teachers at SMK Negeri 1 Salatiga. The presentation of the material is arranged by the mentors so that this training program can be completed quickly and the objectives are achieved. There are three methods of implementing the act...
The purpose of this study to prove whether banks and finance companies that go public on the Stoc... more The purpose of this study to prove whether banks and finance companies that go public on the Stock Exchange for the period 2009-2011 with the reception an unqualified opinion with an explanatory paragraph going concern enterprise, influenced by the prediction of bankruptcy , the low value of the company's leverage ratio , which means assets owned more slightly compared with corporate debt and falling growth. The data used are secondary data from financial reports issued by independent auditors. In this study , there are two variables is the dependent variable in the form of going concern audit opinion and independent variables such as bankruptcy prediction , leverage and growth companies. Sample criteria are banking and finance company that is consistently in IDX listings from 2009 to 2011, which contained the independent auditor's report on the financial statements of the company respectively. Data analysis was performed using a hypothesis test with Partial Least Square (PLS) by reason of the samples in this study was very small (N = 15) , the data are not normally distributed and independent variables (going concern opinion) has a nominal size scale. The analysis shows that significant bankruptcy prediction variables, the variable Leverage and Growth Company insignificant. With these results it can be said that the hypothesis is accepted ie Bankruptcy
Kondisi financial distress menjadi sinyal informasi bagi para investor dan calon investor sebelum... more Kondisi financial distress menjadi sinyal informasi bagi para investor dan calon investor sebelum membuat keputusan investasi. Riset ini bertujuan menguji kegunaan rasio keuangan dalam memprediksi kemungkinan munculnya keadaan financial distress pada saat pandemi. Ada tiga rasio yang akan diuji dalam riset ini, yaitu likuiditas, leverage, dan profitabilitas. Likuiditas diukur menggunakan current ratio, leverage dengan Debt to Total Asset Ratio, dan profitability dihitung dengan Return on Equity Ratio. Pengujian dilakukan pada 222 perusahaan manufaktur terdaftar di Bursa Efek Indonesia periode 2020 dan 202 dengan analisis regresi logistik. Hasil penelitian menunjukkan hanya profitabilitas yang memprediksi probabilitas terjadinya financial distress, sedangkan likuiditas dan leverage bukan merupakan prediktor financial distress. Hasil ini menunjukkan bahwa profitabilitas berguna sebagai sinyal kondisi financial distress perusahaan pada masa pandemi. Investor dan calon investor da...
E-audit implementation is unavoidable by Public Accounting Firm (KAP), because the KAP auditees h... more E-audit implementation is unavoidable by Public Accounting Firm (KAP), because the KAP auditees have already used the EDP system in processing such transactions. However, the inspection process using IT (e-audit) often have problems and also often face failures (Hartoyo, 2011). Therefore, this study aims to perform an empirical test of whether the e-audit implementation in KAP has significant impact to the auditor’s performance or not, especially in KAP in Semarang. The data in this study were collected with questionnaires and were analyzed with simple linear regression. The study results found that the e-audit implementation had positive and significant impact on the auditor’s performance. Auditor’s performance was affected by e-audit factors (61.6%) and the remaining were influenced by other factors. Since the e-audit implementation had a major contribution to the improvement of the auditor’s performance, than the head of the firm should consider the auditor's level of accepta...
The purpose of this community service activity is to provide knowledge and skills about managemen... more The purpose of this community service activity is to provide knowledge and skills about management and accounting for Village-Owned Enterprises (BUMDes). This activity was attended by the management of BUMDes in eight villages, Makian Island, South Halmahera with a total of 40 participants. The methods used are lectures, group practices, and evaluations. The result of this activity is that BUMDes management can make BUMDes business plans using canvas models and can carry out simple accounting records, including cash records, budget realization reports, and income statements. Keywords: management, accounting, Village-Owned Enterprises.
Abstract: The objective of this research is to examine strategy formulation and implementation at... more Abstract: The objective of this research is to examine strategy formulation and implementation at STIE Malangkucecwara, through the internal and external factors that influence universities competition changing. Moreover, it is to find out strategy alternative using QSPM method. Method of this study is case study. Internal and external factors that used by STIE Malangkucecwara have changed, that is why a new formulation is needed. The research used IFE and EFE matrix, TOWS matrix, IE matrix and QSPM matrix that resulted vary strategies for STIE Malangkucecwara. Based on QSPM method, market penetration should be implemented by STIE Malangkucecwara, because it has highest score that able to make the organization stable and increase the market . Moreover, based on internal factor strategy, the shorter period for graduates to acquire the first occupation, indicates graduates have good quality. As a consequence, stakeholder’s trust is very high. Keywords : IFE, EFE, TOWS, QSPM.
Price of main product or service that has been transferred on main profit in a business is includ... more Price of main product or service that has been transferred on main profit in a business is included of transfer pricing. From Government side, transfer pricing is curtained effecting decreased or lost of revenue tax profit a country, because multinational enterprise inclined to remove taxation obligation. While from business side, transfer pricing is believed as accurate strategy that the most effective that its used a lot of enterprises to win the business competition. The key to a successful practice of transfer pricing from tax standpoint is the existence of related parties transactions. Transferring price is set by virtue of arm’s length. Arm’s length is hard adapted so it occurred pro and contra between tax obligation and fiscus. On transfer pricing both of government and others enterprise can use OECD Transfer Pricing Guidelines, Advance Pricing Agreement, and P3B as orientations besides General Director Tax decision KEP-01/PJ.7/1993 and Circular of General Director Tax N0. SE...
Seminar Nasional dan Call for Paper "Beyond the Current Accounting Trend", November 25t... more Seminar Nasional dan Call for Paper "Beyond the Current Accounting Trend", November 25th-26th 2010
One of the company's main goals is to maximize company value. Company value is an investor... more One of the company's main goals is to maximize company value. Company value is an investor's perception of the level of company success that is often associated with stock prices. This research aims to analyze the influence of debt policy toward growth opportunity, investment decisions, and company value. Moreover, this researching on companies listed on the LQ 45 Index on the Indonesia Stock Exchange for the period 2012-2015. The analysis method used structural equation analysis / SEMPLS with the help of SmartPLS version 2 software. The results of this research indicate that debt policy has a significant influence partially toward growth opportunity with a t-statistic value of 4,453136 (> 1.96). However, debt policy has not a significant influence on firm value with a t-statistic value of 1.387508 ( 1.96). While Growth Opportunity has not a significant influence on investment decisions with a t-statistic value of 0.277165 ( 1.96). The coefficient of determination (R2) of...
This article explores public governance impact on the corruption’s probability in Indonesian loca... more This article explores public governance impact on the corruption’s probability in Indonesian local government practices. The research employs data of Indonesian local governments in 2012. Data were analyzed using logistic regression. The study results found that good public governance has a negative effect on corruptio’s probability. The results of this research conclude that the greater public governance index, the less the local government’s engagement in corruption. The results are rugged when area type is added as control variable. Area type do not affect the corruption’s probability in Indonesian local governments. This study found good public governance decreases the asymmetry of information between agents and principals, so that the opportunity to commit corruption are reduced. Improvement of public governance can be done by implementing e-Government to supervise the implementation of government activities and public services in local government, Indonesia.
Jurnal Pendidikan Teknologi Informasi, Apr 24, 2024
This research aims to apply the ISO 31000:2018 standard for the risk management process in the in... more This research aims to apply the ISO 31000:2018 standard for the risk management process in the integrated school information system (SIKADU) at SMKN 2 Salatiga. SIKADU is a system used for school administrative and academic services. The use of SIKADU not only provides benefits but also has potential adverse risks, therefore risk management is necessary. ISO 31000:2018 was chosen as the risk management framework because it has structured and systematic guidelines. Risk management using ISO 31000:2018 starts from the communication and consultation stages, establishing context, risk assessment consisting of risk identification, analysis, evaluation and treatment. The research results found 22 possible risks that occur when using SIKADU. The 22 possible risks consist of two risks at the high level, eleven at the medium level, and nine at the low level. This research proves that ISO 31000:2018 can be applied to information system risk management in educational institutions. Apart from that, this research also provides recommendations for risk treatment at SIKADU and documentation of the risk management process so that it can be used by SMKN 2 Salatiga as a reference for managing risk.
This research aims to evaluate the quality of Shopeepay using ISO/IEC 25010 from the user side, n... more This research aims to evaluate the quality of Shopeepay using ISO/IEC 25010 from the user side, namely Satya Wacana Christian University students. Evaluation of the quality of Shopeepay needs to be done because the high level of use of Shopeepay is also followed by increasing user complaints. This research assesses eight characteristics: functional suitability, reliability, performance efficiency, usability, security, compatibility, maintainability, and portability. There were 140 respondents in this research. This research uses a quantitative descriptive approach, and data is analyzed by calculating the total score for each characteristic regulated in ISO/IEC 25010. The results of the Shopeepay quality evaluation found that functional suitability is 79%, performance efficiency is 75%, compatibility is 74%, usability is 78%, and reliability is 77%, security 83%, maintainability 76%, and portability 78%. The quality of Shopeepay is considered very good from a security perspective, and the rest is good. The lowest score is on the compatibility aspect, so system developers and Shopee management need to improve the compatibility of this application because payment transactions and top-up balances fail due to this aspect.
Jurnal Pendidikan Teknologi Informasi, Nov 25, 2023
Tujuan penelitian adalah melakukan evaluasi terhadap Sistem Informasi Akademik Satya Wacana (SIAS... more Tujuan penelitian adalah melakukan evaluasi terhadap Sistem Informasi Akademik Satya Wacana (SIASAT) menggunakan PIECES framework. Evaluasi dilakukan dari sisi pengguna, yaitu mahasiswa Universitas Kristen Satya Wacana (UKSW) dengan menilai enam variabel, yaitu performance, information and data, economics, control and security, efficiency, dan service. PIECES framework terbukti efektif digunakan dalam proses indentifikasi masalah, peluang, dan arah pengembangan sistem di masa yang akan datang. Data penelitian diperoleh dari penyebaran kuesioner. Responden penelitian ini adalah mahasiswa UKSW, dengan total responden sebanyak 202 orang, Data diukur menggunakan skala likert. Hasil evaluasi menemukan bahwa mahasiswa merasa sangat puas ketika menggunakan SIASAT jika dinilai dari variabel performance, efficiency, dan service, sedangkan dari variabel information and data, serta economics, mahasiswa merasa puas. Sedangkan, skor terendah ada pada variabel control and security, mahasiswa dalam kategori netral ketika menilai variabel ini. Penanganan yang lambat saat terjadi server down menjadi alasan mengapa mahasiswa memberi skor terendah, sehingga pengelola SIASAT perlu melakukan peningkatan dari sisi control dan security. Secara keseluruhan, skor rata-rata kepuasan pengguna SIASAT adalah sebesar 3,93. Ini berarti bahwa mahasiswa UKSW puas ketika menggunakan SIASAT untuk menunjang kegiatan administrasi akademik selama berkuliah di UKSW.
The purpose of this research is to design an asset accounting information system at the Departeme... more The purpose of this research is to design an asset accounting information system at the Departement of Industry and Labor, Salatiga City. This research focuses on designing systems ranging from demand activities, procurement and asset procurement decisions, depreciation and calculation of asset depreciation, asset removal, monitoring, recording and reporting of assets. This research uses prototype methods with codeIgneter framework and MySQL database in the development of asset accounting information system. This research resulted in the design of asset accounting information system to be implemented at the Departement of Industry and Labor, Salatiga City. The results of system testing show that the design of the asset accounting information system generated in this research can produce valid asset reports, on time, and free from errors. The results of this research are expected to provide solutions to the problems of state asset management related to the accuracy of the report and ...
Building of Informatics, Technology and Science (BITS), Jun 30, 2022
Tujuan penelitian ini adalah untuk menganalisis risiko teknologi informasi pada penerapan Sistem ... more Tujuan penelitian ini adalah untuk menganalisis risiko teknologi informasi pada penerapan Sistem Informasi Pembangunan Daerah (SIPD) menu perencanaan pembangunan di Dinas Komunikasi, Informatika, Statistik dan Persandian (DKISP) Kabupaten Rote Ndao menggunakan standar IEC/ISO 31010:2019. Manajemen risiko dalam penelitian ini, meliputi tahap komunikasi dan konsultasi, penetapan konteks, penilaian risiko, meliputi proses identifikasi risiko, analisis risiko, evaluasi risiko, dan perlakuan risiko. Hasil penelitian menemukan ada 17 kemungkinan risiko yang ada pada aplikasi SIPD menu perencanaan pembangunan daerah. Dari 17 kemungkinan risiko, ada tiga risiko level tinggi, yaitu kegagalan transaksi finansial, kebocoran data, penyalahgunaan akun rekening dalam sistem database. Dua risiko pada level sedang yaitu data dan informasi tidak reliable dan dokumentasi penggunaan aplikasi kurang memadai, serta 12 risiko dengan level rendah, yaitu penyalahgunaan hak akses, pengajuan usulan dibatalkan, sistem database error, kegagalan verifikasi usulan, pengguna tidak memahami fungsi menu aplikasi SIPD, kesalahan penginputan harga dalam rekening belanja, input data kegiatan perencanaan pembangunan double, kegagalan input data pendapatan, data belanja tidak sesuai dengan program, kegiatan dan subnya, sistem gagal mengarsip data yang telah dihapus, kesalahan menginput pagu validasi, dan sumber dana tidak memiliki informasi yang lengkap sesuai dengan fitur SIPD. Hasil analisis manajemen risiko didokumentasikan dalam bentuk register risk untuk manajemen.
Accounting teachers at the State Vocational High School (SMK) 1 Salatiga currently have the compe... more Accounting teachers at the State Vocational High School (SMK) 1 Salatiga currently have the competence to record manual accounting and accounting applications already available on the market. However, the World of Business and Industry demands that SMK graduates be able to develop simple accounting applications for Small and Medium Enterprises (SMEs). Application development requires mastery of programming algorithm competencies to help think more logically, creatively, and critically. This condition encourages accounting and computer teachers at SMK Negeri 1 Salatiga to need the training to improve algorithmic and programming competencies. This community service activity aims to enhance the competence of programming algorithms for accounting and computer teachers at SMK Negeri 1 Salatiga. The presentation of the material is arranged by the mentors so that this training program can be completed quickly and the objectives are achieved. There are three methods of implementing the act...
The purpose of this study to prove whether banks and finance companies that go public on the Stoc... more The purpose of this study to prove whether banks and finance companies that go public on the Stock Exchange for the period 2009-2011 with the reception an unqualified opinion with an explanatory paragraph going concern enterprise, influenced by the prediction of bankruptcy , the low value of the company's leverage ratio , which means assets owned more slightly compared with corporate debt and falling growth. The data used are secondary data from financial reports issued by independent auditors. In this study , there are two variables is the dependent variable in the form of going concern audit opinion and independent variables such as bankruptcy prediction , leverage and growth companies. Sample criteria are banking and finance company that is consistently in IDX listings from 2009 to 2011, which contained the independent auditor's report on the financial statements of the company respectively. Data analysis was performed using a hypothesis test with Partial Least Square (PLS) by reason of the samples in this study was very small (N = 15) , the data are not normally distributed and independent variables (going concern opinion) has a nominal size scale. The analysis shows that significant bankruptcy prediction variables, the variable Leverage and Growth Company insignificant. With these results it can be said that the hypothesis is accepted ie Bankruptcy
Kondisi financial distress menjadi sinyal informasi bagi para investor dan calon investor sebelum... more Kondisi financial distress menjadi sinyal informasi bagi para investor dan calon investor sebelum membuat keputusan investasi. Riset ini bertujuan menguji kegunaan rasio keuangan dalam memprediksi kemungkinan munculnya keadaan financial distress pada saat pandemi. Ada tiga rasio yang akan diuji dalam riset ini, yaitu likuiditas, leverage, dan profitabilitas. Likuiditas diukur menggunakan current ratio, leverage dengan Debt to Total Asset Ratio, dan profitability dihitung dengan Return on Equity Ratio. Pengujian dilakukan pada 222 perusahaan manufaktur terdaftar di Bursa Efek Indonesia periode 2020 dan 202 dengan analisis regresi logistik. Hasil penelitian menunjukkan hanya profitabilitas yang memprediksi probabilitas terjadinya financial distress, sedangkan likuiditas dan leverage bukan merupakan prediktor financial distress. Hasil ini menunjukkan bahwa profitabilitas berguna sebagai sinyal kondisi financial distress perusahaan pada masa pandemi. Investor dan calon investor da...
E-audit implementation is unavoidable by Public Accounting Firm (KAP), because the KAP auditees h... more E-audit implementation is unavoidable by Public Accounting Firm (KAP), because the KAP auditees have already used the EDP system in processing such transactions. However, the inspection process using IT (e-audit) often have problems and also often face failures (Hartoyo, 2011). Therefore, this study aims to perform an empirical test of whether the e-audit implementation in KAP has significant impact to the auditor’s performance or not, especially in KAP in Semarang. The data in this study were collected with questionnaires and were analyzed with simple linear regression. The study results found that the e-audit implementation had positive and significant impact on the auditor’s performance. Auditor’s performance was affected by e-audit factors (61.6%) and the remaining were influenced by other factors. Since the e-audit implementation had a major contribution to the improvement of the auditor’s performance, than the head of the firm should consider the auditor's level of accepta...
The purpose of this community service activity is to provide knowledge and skills about managemen... more The purpose of this community service activity is to provide knowledge and skills about management and accounting for Village-Owned Enterprises (BUMDes). This activity was attended by the management of BUMDes in eight villages, Makian Island, South Halmahera with a total of 40 participants. The methods used are lectures, group practices, and evaluations. The result of this activity is that BUMDes management can make BUMDes business plans using canvas models and can carry out simple accounting records, including cash records, budget realization reports, and income statements. Keywords: management, accounting, Village-Owned Enterprises.
Abstract: The objective of this research is to examine strategy formulation and implementation at... more Abstract: The objective of this research is to examine strategy formulation and implementation at STIE Malangkucecwara, through the internal and external factors that influence universities competition changing. Moreover, it is to find out strategy alternative using QSPM method. Method of this study is case study. Internal and external factors that used by STIE Malangkucecwara have changed, that is why a new formulation is needed. The research used IFE and EFE matrix, TOWS matrix, IE matrix and QSPM matrix that resulted vary strategies for STIE Malangkucecwara. Based on QSPM method, market penetration should be implemented by STIE Malangkucecwara, because it has highest score that able to make the organization stable and increase the market . Moreover, based on internal factor strategy, the shorter period for graduates to acquire the first occupation, indicates graduates have good quality. As a consequence, stakeholder’s trust is very high. Keywords : IFE, EFE, TOWS, QSPM.
Price of main product or service that has been transferred on main profit in a business is includ... more Price of main product or service that has been transferred on main profit in a business is included of transfer pricing. From Government side, transfer pricing is curtained effecting decreased or lost of revenue tax profit a country, because multinational enterprise inclined to remove taxation obligation. While from business side, transfer pricing is believed as accurate strategy that the most effective that its used a lot of enterprises to win the business competition. The key to a successful practice of transfer pricing from tax standpoint is the existence of related parties transactions. Transferring price is set by virtue of arm’s length. Arm’s length is hard adapted so it occurred pro and contra between tax obligation and fiscus. On transfer pricing both of government and others enterprise can use OECD Transfer Pricing Guidelines, Advance Pricing Agreement, and P3B as orientations besides General Director Tax decision KEP-01/PJ.7/1993 and Circular of General Director Tax N0. SE...
Seminar Nasional dan Call for Paper "Beyond the Current Accounting Trend", November 25t... more Seminar Nasional dan Call for Paper "Beyond the Current Accounting Trend", November 25th-26th 2010
One of the company's main goals is to maximize company value. Company value is an investor... more One of the company's main goals is to maximize company value. Company value is an investor's perception of the level of company success that is often associated with stock prices. This research aims to analyze the influence of debt policy toward growth opportunity, investment decisions, and company value. Moreover, this researching on companies listed on the LQ 45 Index on the Indonesia Stock Exchange for the period 2012-2015. The analysis method used structural equation analysis / SEMPLS with the help of SmartPLS version 2 software. The results of this research indicate that debt policy has a significant influence partially toward growth opportunity with a t-statistic value of 4,453136 (> 1.96). However, debt policy has not a significant influence on firm value with a t-statistic value of 1.387508 ( 1.96). While Growth Opportunity has not a significant influence on investment decisions with a t-statistic value of 0.277165 ( 1.96). The coefficient of determination (R2) of...
This article explores public governance impact on the corruption’s probability in Indonesian loca... more This article explores public governance impact on the corruption’s probability in Indonesian local government practices. The research employs data of Indonesian local governments in 2012. Data were analyzed using logistic regression. The study results found that good public governance has a negative effect on corruptio’s probability. The results of this research conclude that the greater public governance index, the less the local government’s engagement in corruption. The results are rugged when area type is added as control variable. Area type do not affect the corruption’s probability in Indonesian local governments. This study found good public governance decreases the asymmetry of information between agents and principals, so that the opportunity to commit corruption are reduced. Improvement of public governance can be done by implementing e-Government to supervise the implementation of government activities and public services in local government, Indonesia.
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