| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 4-2, SEPTEMBER (No. 2) |
| Nomor Halaman | : | 41-47 |
| Abstraksi Narasi | : | Most company used Relationship Marketing (RM) approach to get loyal customers in the long run. But, only a few gets success. Why they failed when they implemented this approach? Thie major reason is some of them applied without considering the assumptions of using RM and not based on the strategic steps of using it, like identifying the custamers, clusterring and interacting with the customers and customizing with their needs and wants, Beside it, partnering as a major element in interacting with customer usually get out in application. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 4-2, SEPTEMBER (No. 2) |
| Nomor Halaman | : | 88-96 |
| Abstraksi Narasi | : | The profession of accountant needs repositioning. So far, public accountant tends to position themselves as principal agent-the side who is given a job by the principal. This position has severely negative impact on the profession of accountant, and in the long run, it can threaten their own positions. They should, on the other hand, become social agents, in which such a profession will become strong and established. Consequently, from now on, it needs consideration about the principle framework of auditing. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 4-2, SEPTEMBER (No. 2) |
| Nomor Halaman | : | 54-59 |
| Abstraksi Narasi | : | Over the past two decades, there has been a heightened awareness regarding the impact of job stress on employee performance. Stress at work was correlated with higher burn out and increased instances of health and performance problems. In order to mitigate these negative repercussions evolving from workplace stress, organizations must play a more integral role in helping their subordinates achieve higher performance lvels. So what can organizations do to cultivate a work climate that optimizes employee performance while minimizaing the counterproductive aspects of job stress? The most important thing to do is creating eustress, that will increased employee performance. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 4-2, SEPTEMBER (No. 2) |
| Nomor Halaman | : | 48-53 |
| Abstraksi Narasi | : | Career management is a critical issue in human resource management of an organisation. In the environment development which demands the role of human resource repositioning in organisation, it has wider implication on the whole organisation and especially in career management is the woman workforce in the business. It is a fact that the development of the woman workforce in business is significatly in terms of quantity and quality. It is stated that in the future career will be determined by individual and that woman workforce have vital role in organisation. Thus, career management wil get its new form which is more flexible and gets its wider sense in the future. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 4-2, SEPTEMBER (No. 2) |
| Nomor Halaman | : | 97-108 |
| Abstraksi Narasi | : | Monetary crisis start from mid 1997 was affected to Indonesian banking industrial. Impacted with negative spread to their sources and uses of funds, and most of their customer did not have capability to pay their loan responsibility the caused highly loan interest rate from the banks. Besides monetary crisis, the problem of Indonesian banking crisis is no prudential banking and good governance concept applied by them, also bank concerned has not set aside adequate provisions against possibe loan default in order to provide a cushion against unexpected losses, known as capital adequacy ratio. This paper to provide further indication of bank financial condition whose become distress, analyse with financial ratio: return on asset, cumulative profitability, debt service, liquidity and equity multiplier; and contributing to custamer and government to evaluate bank. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 4-2, SEPTEMBER (No. 2) |
| Nomor Halaman | : | 81-87 |
| Abstraksi Narasi | : | Research in accounting tends to be a positivism-based approach. Hence, historical approach has shown that the essence of accounting is providing financial information. As defined in both American Institute of Accountants (AIA, Accounting Priciples Boards (APB), American Institute of Certified Public Accountants (AICPA), accounting is a method, a way, and also a technology of information system. However, since 1970, the ddevelopment of accounting has been directed toward and as a science. Therefore, it must be able to explain and predict a certain phenomenon. The research which is based on such an empiricism is also supported by the development of data collection technology and statistics. It is stated that the approach based on method improvement as influenced by the advance of technology in accounting will yield good benefit to society due to the fact that the heart of accounting is technology itself. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 4-2, SEPTEMBER (No. 2) |
| Nomor Halaman | : | 66-72 |
| Abstraksi Narasi | : | The act No. 22, 1999 and that No. 25,1999, are the important strategies which can be used for responding the society` demand as well as for strengthening the national economy. This is due to the improvement of the instruments used for supporting the public services in doing their job economically, eficienly, transparently, and accountably, so that it can create good governance, Beside that, it can also be used for renewing the system of local government`s financial management. The demand on the local government`s financial management which is conducted in line with the regional autonomy program is intended to manage the public money transparently based on the concept of value for money audit. Thus, it also results in public accountability. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 4-2, SEPTEMBER (No. 2) |
| Nomor Halaman | : | 12-23 |
| Abstraksi Narasi | : | Inovasi produk keuangan telah menjadi ciri industri jasa keuangan dalam beberapa puluh tahun terakhir dan menjadikan industri ini sebagai industri yang paling dinamis. Namun demikian inovasi yang dilakukan oleh perusahaan jasa keuangan, terutama perbankan, bukan hanya bertujuan untuk meningkatkan efisiensi dan pelayanan pada nasabah saja namun juga untuk tujuan "mengakali" peraturan yang ada. Akibatnya terjadi proses dialektika antara regulator dengan perusahaan jasa keuangan. Konsekwensi dari penggunaan produk inovatif untuk mengakali peraturan membawa konsekwensi pada perilaku terhadap resiko. Salah satu poduk inovatif yang berkembang pesat pada industri perbankan adalah aktivitas off-balancesheet (OBSA). Konsekwensi dari penggunaan produk ini adalah ternyata tingkat resiko bank yang aktif dalam aktifitas OBSA lebih tinggi. Ini tentu bertentangan dengan prinsip dasar inovasi yang bertujuan untuk mengurangi resiko. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 4-2, SEPTEMBER (No. 2) |
| Nomor Halaman | : | 1-11 |
| Abstraksi Narasi | : | The depreciation of Rupiah toward US Dollar started in July 1997 has an impact on the inflation, stagnation of financial and real sectors. Besides, it also creates issues dealing with the rush in certain banks. Consequently, many banks are liquidated, while others are categorized into financial structure program by BPPN. This research attempts to tests the hypothesis. First, variables deal with financial variables such as bank asstes, administrative expenses, net income and time and their influence toward loan-preference ratio. Second, variables deal with bank financial structure such as bank assets, administrative expenses, net income and time and their influence toward profit rate on in vestment. Third, variables deal with bank financial structure such as bank assets, administrative expenses, net income and time and their influence toward return from interest to total assets. The results show that administrative expenses have significant influence toward loan-preference ratio with the prediction of 24,10%. Bank assts, administrative expenses, and time have significant influence both simultaneously, and partially toward return of investment with the prediction of 31,60%. Bank assets, administrative Expenses and Time have significant influence toward p Gross Return on Assets both simultaneously and partially with the prediction of 40,90%. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 4-2, SEPTEMBER (No. 2) |
| Nomor Halaman | : | 60-65 |
| Abstraksi Narasi | : | So far, the reduction of evidential matter into evidence makes the auditors sticked to the phisical evidence: concrate evidence, reality and other eal forms, and thus, they do not focus substantively on events or transactions. Reengineering, for instance, in Ford Motor Company, causes minimalisation of phisical evidence, in which, it is expected to reduce the non-value added cost which results in cost reduction for processeing and the cost for workers. This will also increase the profit. Auditors, therefore, are demanded to find the west way which guarantees that all transactions are recorded quickly, assets are well maintained and thus the financial statements can provide accurate, consistent description of the organisation financial condition. For that reason, it is requested that the auditors have communication skill and interpretation skill. Thus, not only the evidence prese, which is acquired but also evidential matter so that they can achieve the critical point of their job. In short, they must be able to draw a reasonable conclusion on their clients` transactions. |
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