MODEL BISNIS DAN PENGUNGKAPAN RISIKO PERUSAHAAN

The aim of this study is to examine business model on disclosure of corporate risk. This study uses Size as a control variable. The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2015 - 2017. Sample determined with purposive sampling method. Total sample of this research is 180 companies. This study used multiple regression analysis for hypotheses testing. The results of this study show that business model has positive effect and significant on corporate risk disclosure.

MEDIASI CUSTOMER SATISFACTION DAN INTELLECTUAL CAPITALATAS PENGARUH DIGITAL MARKETING TERHADAP KINERJA PERUSAHAAN

The aim of this study is to provide clarity of intellectual capital effects and customer satisfaction as a mediating variable in the relationship between digital marketing for firm performance. The study was conducted on Small Medium Enterprises (SMEs) in Kudus district by taking a sample of 134 SME managers such as owners and operational managers. Through structural equation modeling (SEM) analysis, it is discussed that the mediated hypothesized effect is statistically significant. In other words, intellectual capital and customer satisfaction can bridge the relationship of digital marketing variables to firm performance. This finding helps management in understanding the ability of internal resources to be able to utilize information technology to support the resources they have. Therefore, SMEs must pay attention to factors both internal and external, agreeing to understand the suitability of the firms in determining the most appropriate use of digital marketing.

SIKAP KERJA ADVOKAT PADA ORGANISASI PROFESIONAL

The objective of the research is to analyze the effect of professionalism, job satisfaction, and organizational commitment on job attitudes among members of Indonesian Advocate Congress (Kongres Advokat Indonesia/ KAI) in Solo Raya. The type of the research is survey research. The sample of the research uses non-probability census sampling. The data collection technique was done using questionnaire. The data analysis is done using multiple regression analysis. The research concluded that professionalism, job satisfaction, and organizational commitment affect the job attitudes among advocates both simultaneously and partially

Kajian Konsep Zero Complaint Untuk Meningkatkan Minat Beli Ulang pada Program Studi di Universitas Semarang

This study aims to contribute to the understanding of increasing interest in repurchasing the University of Semarang Higher Education services. The variables tested to increase the Repurchase Interest directly are Switching Cost and Perceived Quality. The indirect variable to increase repurchase interest is student satisfaction through Perceived Quality and Service Recovery. The population is all students using USM Higher Education services as many as 25,302 active students, while a sample of 100 respondents using purposive sampling technique. The analytical tool used is Structural Equation Medelling (SEM) with Partial Least Square (PLS) program applications, namely smartPLS.3.0. The results of hypothesis testing indicate that Hypothesis 1 is rejected, while the other hypotheses are supported. Switching Cost has no significant effect on Repurchase Interest. Perceived Quality and Service Recovery is not directly influential on Repurchase Interest, mediated by Student Satisfaction. Student Satisfaction and Service Recovery have a direct effect on Repurchase Interest.

PERAN SELF-EFFICACY DALAM MEMEDIASI PENGARUH PENGETAHUAN BERWIRAUSAHA, TINGKAT PENDIDIKAN, LINGKUNGAN KELUARGA, DAN PENGALAMAN KERJA TERHADAP MINAT BERWIRAUSAHA

The purpose of this study was to determine the role of self-efficacy in mediating the influence of entrepreneurial knowledge, education level, family environment, and work experience on interest in entrepreneurship.The research object was all SMEs players in the Banyudono sub-district, Boyolali district with a total sample size of 64 SMEs actors. The data analysis techniques used were multiple linear regression and sobel test. The results of this study are entrepreneurial knowledge, education level, and family environment have a positive and significant effect on self-efficacy, but work experience has no effect on self-efficacy. Entrepreneurial knowledge, education level, family environment and self-efficacy have a positive and significant effect on interest in entrepreneurship, but work experience has no effect on interest in entrepreneurship. Self-efficacy can mediate the influence of entrepreneurial knowledge, education level, family environment, and work experience on interest in entrepreneurship.The results of this study are expected to provide an empirical contribution to the role of self-efficacy in mediating the influence of entrepreneurial knowledge, education level, family environment, and work experience on interest in entrepreneurship

PERAN INTELLECTUAL CAPITAL DAN INNOVATIVE BEHAVIOR UNTUK MENINGKATKAN OPPORTUNITY CAPTURE PADA INDUSTRI PERHOTELAN

The tourism business in the city of Surabaya, especially the hotel industry, has been hit badly by the Covid-19 pandemic where hotel occupancy rates fell to their lowest level. However, efforts must be made to keep the wheels of the organization running in the face of this difficult situation. Therefore, hotel business actors must make something innovative so that hotels can continue to operate and have a competitive edge. This study attempts to analyze the factors that can generate the ability to opportunity capture through the implementation of innovative behavior which in turn is also driven by various types of intellectual capital at each organizational level such as human capital, organizational capital and social capital. This research is a quantitative study and uses the Generalized Structured Component Analysis (GSCA) method to process research data that has been collected from 74 hotels in the city of Surabaya. Of the four hypotheses developed in this study, only three hypotheses can be accepted, namely human capital has a positive effect on innovative behavior, social capital has a positive effect on innovative behavior, and innovative behavior has a positive effect on opportunity capture. While the hypothesis which states that organizational capital has a positive effect on innovative behavior is not proven.

ANALISIS PENGARUH PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH

This study aims to determine the Accounting Control, Reporting System, and Clarity of the Targeted Budget for the Accountability of Government Institutions Performance. Methods of collecting data through a questionnaire given directly to the Head of Finance and Finance staff in all Regional Work Units (SKPD) in the City of Semarang. The test technique used is the validity test, reliability test, classic assumption test includes normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing in this study uses multiple linear regression analysis using Statistical Package for the Social Sciences (SPSS) 17 software. The results of empirical studies show that Partially Accounting Control has no effect on the Accountability of Government Agency Performance, Reporting Systems have a positive effect on Accountability of Government Agency Performance, and Clarity of Budget Targets have an effect on Accountability of Government Institutional Performance, While Simultaneously Accounting Control, Reporting System, and Clarity of Target The budget affects the Performance Accountability of Government Agencies

KONDISI EKSISTING USAHA MIKRO DAN KECIL KERAJINAN BAHAN ALAM DI KOTA SEMARANG DALAM BERTAHAN MENGHADAPI KRISIS AKIBAT PANDEMI

The existing condition due to the crisis during the pandemic period requires micro and small enterprises, including natural handicrafts to survive. This research seeks to portray the situation in the field of adaptive efforts of micro and small enterprises crafting natural raw materials both before a pandemic, during a pandemic and new normal effort in an effort to survive this difficult situation. Research on 20 business actors using convenience sampling method. Micro and small enterprises that can adapt to situations by making innovative efforts and keeping up with market demands are quite resilient. Adaptability can be made through products and marketing methods using e-commerce platforms and social media to approach and expand the target market. On the other hand, micro and small enterprises that are not ready and stuttering in the adaptation process experience difficulties in responding to the changes and challenges that exist. The results of this study are expected to provide an overview of existing conditions and can be input for policy makers in synergy with various parties to continue to strive to maintain micro and small enterprises so that they can exist through the difficult situation of the Covid-19 pandemic

PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN TARIF JASA RAWAT INAP DI RUMAH SAKIT UMUM DAERAH HJ. ANNA LASMANAH KABUPATEN BANJARNEGARA

The phenomenon of the Hj. Anna Lasmanah Banjarnegara is less able to provide proper and accurate information for management, which can affect the profitability of the hospital. The objectives of this study: 1) describe the cost calculations used to determine inpatient service rates in 2019, 2) analysis cost calculations using an activity based costing system in determining the rates for inpatient services at Hj. Anna Lasmanah HospitalThe focus of this research is to calculate the cost of inpatient care and analysis the possibility of implementing an activity-based costing system as an alternative in determining the cost of hospitalization. The data analysis used in this research is quantitative descriptive analysis. Namely by comparing the results of the calculation of inpatient rates for patients with an activity based costing system with inpatient rates determined by the hospital.There are differences in the results of the calculation of inpatient rates for each class between the traditional method and the activity based costing system. This difference results in lower or higher tariffs. The results of the calculation show that the inpatient service tariff using an activity based costing system for VVIP A class is IDR 437,658, VVIP B class IDR 395,674, Class I IDR 378,180, Class II IDR 320,249, Class III IDR 319,374. It can be seen from these results that when compared with conventional methods, the activity based costing system provides higher hospitalization rates for Class I, II and III. The rates are set lower for Class VVIP A and VVIP B. Activity based costing system can provide more precise accuracy because it has made calculations according to the resources consumed by each class

Kebijakan dan Implementasi Strategi Anti-Fraud: Studi pada PT. Bank UOB Indonesia

Based on the many fraud cases experienced by PT Bank UOB Indonesia, the implementation of the anti-fraud strategy at PT Bank UOB Indonesia refers to the implementation of policies issued by PT Bank UOB Indonesia in order to minimize fraud cases. This study aims to determine the policies and implementation of anti-fraud strategies at PT Bank UOB Indonesia. The object of this research is the Integrated Fraud Management Division. This research was conducted using a case study qualitative research method and using data analysis techniques Miles and Huberman. The data collection techniques in this study were participant observation, in-depth interviews and documentation. Selection of sources is carried out by purposive sampling method, in which sources are selected with specific considerations and goals. The results show that the policy and implementation of the Anti-Fraud strategy have been implemented in accordance with Bank Indonesia Circular No.13/28/DPNP dated 9 December 2011 concerning the Implementation of Anti-Fraud Strategies for Commercial Banks, however there are still deficiencies caused by obstacles in its implementation. namely the lack of awareness of employees to report all indications of fraud, very minimal employee rotation, frequent information about surprise audits that cannot be kept secret, and the recruitment pattern adopted by PT Bank UOB Indonesia does not include material on fraud awareness.