REFLEKSI KINERJA MANAJEMEN PERBANKAN SYARIAH

DALAM PERSPEKTIF AMANAH: SEBUAH STUDI FENOMENOLOGIS

Universitas Negeri Gorontalo

Universitas Brawijaya

Universitas Brawijaya

ABSTRACT

The objective of research seems to understand the performance of syariah banking management at Muamalat Bank of Gorontalo Branch through amanah perspective. Research evolves within smaller management context, especially in the syariah banking branch management. Therefore, Muamalat Bank of Gorontalo Branch becomes a research object.

Withstanding this objective, research employs interpretive-qualitative method with phenomenological approach to explore the problem and reality. Data types involve primary data collected from words and attitudes, and secondary data emanated from archive-based documentation and financial statement. Data collection techniques include interview, activity observation, and documentary review.

Result of research indicates the synthesis of the understanding of the performance of syariah banking management being as the empirical finding with four understandings, especially related to the establishment of profit, ukhuwah (kinship), trust and compliance to ethic of syariah. Considering this understanding, while analyzed through amanah perspective, hence syariah banking management bears on three types of amanah. First, it stands for the profit-oriented business organization to interest of shareholder and creditor. It has a responsibility to central management and capital provider. Second, it remains as the social organization. It does not reflect purely the social organization with merely public service as the core business, because it also gives organizational contribution to management’s social responsibility in the development and empowerment of employee, other community and wider society. Finally, it represents as spiritual organization seen through the managerial awareness to grow and develop the spirituality of employee, customer, wider society and syariah demand. It may be explained that these three types of amanah of managerial performance only concern with syariah-based spirituality.

Keywords: managerial performance, syariah banking, and amanah

Etika Penggelapan Pajak Perspektif Agama: Sebuah Studi Interpretatif

Abstract

The aim of this research to know, understand and interpretive of tax embezzlement ethics, religion perspective namely Islamic and Chiristian religion. Hence, this research is developed based on interpretive paradigm. The approach and technique of phenomenology analysis used to explore comprehensive meaning of tax embezzlement ethics, religion perspective namely Islamic and Christian religion. The result of this research prove according to Islam that the tax embezzlement is not ethics from regulation facet what making by government, because regulation made by government about tax this time have come near the perfection. According to Christian that the tax embezzlement sometime have ethics because taxpayer know the mean of

tax and its important but its reality still a lot of apparatus do the corruption so that society do not want to pay for tax. But Islam also say that the tax embezzlement is ethics in seeing from present condition, that is development a lot still not yet realization though taxpayer have paid its tax, so that taxpayer assume the tax payment is a theft. Christendom also say that the tax embezzlement is ethics in seen from Indonesia condition in this time that is to the number of tax apparatus do the corruption from result of tax money, so that make taxpayer do not want to pay for tax.

Key words: Islam, Christian, ethics, tax, embezzlement

STUDI TENTANG HUBUNGAN SISTEM PENGUKURAN KINERJA

STRATEGI INTEGRATIVE, PENYELARASAN STRATEGI

MANUFAKTUR, PEMBELAJARAN ORGANISASIONAL DAN HASIL

AKHIR STRATEGI

(Penelitian Empiris pada Manajer Perusahaan Industri Manufaktur di Banten)

(Universitas Sultan Ageng Tirtayasa)

ABSTRACT

This research aims to test empirically the relationship integrative strategic performance measurement systems (SPMS), strategic alignment of manufacturing, organizational learning, and strategic outcomes. Data were collected from 560 managers of manufacturing companies in Banten with random sampling. The hypothesis was analyzed using Structural Equation Model (SEM) with the Program Smart PLS (Partial Least Square). The result indicate that there is a positive relationship between integrative SPMS and competitive outcomes associated with both product differentiation and low cost-prices strategies, there is a negative relationship between the strategic alignment of manufacturing and competitive outcomes associated with both product differentiation and low cost price strategies, there is a positive relationship between integrative SPMS and strategic alignment of manufacturing, there is a positive relationship between organizational learning and competitive outcomes associated with product differentiation but organizational learning have a negative relationship with low cost-prices strategies have a negative relationship, and there is a positive relationship between integrative SPMS and organizational learning.

Key words: Integrative Strategic Performance Measurement Systems, Strategic Alignment of Manufacturing, Organizational Learning, Strategic Outcomes, Balance Scorecard

CARBONACCOUNTING: IMPLIKASI STRATEGIS

PEREKAYASAAN AKUNTANSI MANAJEMEN

Universitas Islam Sultan Agung

mjafarsyah@yahoo.com

Universitas Islam Sultan Agung

lisakartika@yahoo.com.

ABSTRACT

With the advent of the ratification of the Kyoto Protocol by most of the world, including Indonesia, business entities need to consider issues such as trading in carbon allowances (or permits), investment in low- CO2 emission technologies, counting the costs of carbon regularity compliance and passing on the increased cost of carbon regulation to consumers through higher prices. Such considerations require information for informed decision making, thus the need for cost accounting and cost management techniques and measures is evident. Kyoto protocol, dictates how governments, bussiness entities and consumers would need to change behaviour in a new economic environment, termed Carbonomics (Ratnatunga, 2008), or espescially in accounting terminology, named Carbonaccounting.

This study was done to test the management accounting strategic issues that affected on possibility of applying of Carbonaccounting paradigm in Central Java manufactures. Those factors are carbon accounting standards, management control systems, production management, corporate governance and the strategic audit. From 112 companies were taken as samples by direct and indirect mail survey, resulted 47 data from manufacturing industries in Central Java.

This study revealed that management control systems, production management, and corporate governance practices are significant variables that affected the Carbon-Accounting Application.

Keywords: Carboniomics, Carbonaccounting, Kyoto Protocol, Carbon Accounting Standards, Management Control Systems, Production Management, Corporate Governance, Strategic Audit.

PENGARUH INTEGRASI ORGANISASI TERHADAP KEMATANGAN

PERENCANAAN SISTEM INFORMASI DAN IMPLIKASINYA

TERHADAP KESUKSESAN PROGRAM APLIKASI SISTEM

INFORMASI MANAJEMEN DAERAH

(Studi Empiris Pada Pemerintah Daerah Kota Palembang)

Fakultas Ekonomi, Universitas Syahyakirti Palembang

Fakultas Ekonomi, Universitas Negeri Semarang

ABSTRACT

We find that organitation integration have a significant positive influence on information system planning. We also find that information system planning,play an important role in system implementation and use. Finally, we provide exploratory evidence that organitation integration and information system planning are positively associated with the succesfull on implementation
locally management information system.

Keywords : itegration organization, planning, locally management information system

Pengaruh Pengalaman Kerja, Independensi, Obyektifitas, Integritas dan

Kompetensi Terhadap Kualitas Hasil Pemeriksaan

Abstract

This research is to examine how far job experience, independency, objectivity, integrity and competency influence quality of audit result. This research is conducted by using method survey to internal auditor of government which have followed Education and Training of Functional Position of Auditor (Diklat JFA), with type research of causality. Data analysis conducted with multiple regression model. The hypothesis tested are revealed as that job experience, independency, objectivity, integrity and competency have influence to quality of audit result as well as partially and simultaneously.

The result of the test revealed that job experience, independency, objectivity, integrity and competency as well as simultaneously influence quality of audit result.Partially, job experience, objectivity and competency have significant influence to quality of audit result. The matter means that more and more job experiences, progressively auditor objective conduct excelsior and inspection mount competency had by auditor, hence progressively mount or good progressively quality result of inspection which was him conducting. We suggest for future research in order to add more variable like etics, audit risk and than to extend the population.

Keywords: job experience, independency, objectivity, integrity, competency, quality of audit result.

UJI EMPIRIS MODEL KESUKSESAN SISTEM

INFORMASI KEUANGAN DAERAH (SIKD) DALAM

RANGKA PENINGKATAN TRANSPARASI DAN

AKUNTABILITAS KEUANGAN DAERAH

Politeknik Negeri Malang

imam_mulyono76@yahoo.com

ABSTRACT

The DeLone and McLean model of information system success has much adopted by information researchers to test information success model. This study is purposed to adopt DeLone and McLean model to test the relationship of antecedents (system quality, information quality), and the consequences (individual impact and organizational impact) of the information success (user satisfaction, intended to use). There were 130 respondent participated (treasurer of SKPD and SKPKD in Malang and Batu Cities at East Java Province in this study. Data were collected by surveys and analyzed by Structural Equation Model. The results show that of the nine hypothesized relationships tested, all hypothesized were found to be significant.

Key words: information success, individual impact, organizational impact, system quality, information quality. user satisfaction and intended to use

PENGARUH KEPUASAN PENGGUNA SISTEM INFORMASI

TERHADAP KINERJA INDIVIDU

(Studi Empiris Pada Pengguna Paket Program Aplikasi Sistem

Informasi Akuntansi Di Indonesia)

Fakultas Ekonomi Universitas Mercubuana

ABSTRACT

The purpose of this study is to analyze factors that determine users’ satisfaction on information system and analyze impact of users’ satisfaction on individual performance. This study employs structural equation model (SEM) by applying modified DeLone and McLean (1992) model and Myers (1997) model. This study also test the validity and reliability of indicators of service quality and users’ satisfaction, by adding second order-confirmatory factor analysis (CFA).

This study analyzes data from questionnaires obtained from 204 respondents with various industrial background in Indonesia. Result of this study shows that system quality, information quality, and service quality have significant positive influence on the satisfaction of information systems’ users. This study also finds that users’ satisfaction significantly influence individual performance.

Keywords: service quality, system quality, information quality, user satisfaction, individual performance.

Pengaruh Organizational Learning dan IT Capability Terhadap Financial

Performance, dengan IT Capability Sebagai Variabel Antara

Abstract

This research test the influence organizational learning to financial performance with IT Capability as intervening variable use multiple regression analysis extended with method path anayisis. Research population is go public manufacturing business which written in Indonesian Capital Market Directory 2005. Research sample is top manager, with respon rate equal to 35,3% from pulations amount of 150. Statistic analysis result indicated that organizational learning direct influence to financial performance, that way also organizational learning have an effect on to IT Capability. Result of this research also indicate that organizational learning have an direct effect to IT Capability, and IT Capability direct influence to financial performance. Is while IT Capability don't have an effect on direct to financial performance. That way also organizational learning variable don't have an effect on to financial performance through IT Capability.

Keywoods: organization learning, information technology capability, financial performance.

HUBUNGAN PERBEDAAN LABA AKUNTANSI & LABA PAJAK

DENGAN PERILAKU MANAJEMEN LABA DAN PERSISTENSI LABA

UNIVERSITAS INDONESIA

ABSTRACT

The focus of this study is to see the relationship between book-tax income differences and the quality of earnings. Using Earnings Distribution model (Burghstahler & Dichev, 1997), we find that companies in Indonesia are practicing earnings management to avoid reporting losses. This earnings management activity further tested using the Deferred Tax Expense as a mean of prediction. We find that Deferred Tax Expense has no significant relationship with the earnings management activity, therefore can’t be used to predict earnings management activity. We also examine the other earnings quality measurement, namely earnings persistence. Using book-tax income, we tested whether positive book-tax differences can be used to measure earnings persistence. We find that companies with large positive book-tax differences have significantly less persistent earnings, accruals and cash flows. Therefore this research finds that book-tax income difference has the ability to detect earnings quality, which is the persistence of future

earnings.

Key words: Book-tax difference, deferred tax expense, earnings management, earnings persistance.