| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 64-71 |
| Abstraksi Narasi | : | Fenomena globalisasi telah membawa dampak pada mobilitas tenaga kerja. Mereka bisa melintasi batas-batas negara untuk mendapatkan pekerjaan sesuai dengan kriteria pilihannya. Implikasinya diversitas SDM di tempat kerja tidak dapat dihindari. Akan tetapi sampai saat ini sebagian besar perusahaan belum mengelola diversitas ini secara optimal sehingga seringkali menghasilkan kinerja yang buruk. Tulisan ini dimaksudkan untuk membahas pendekatan-pendekatan yang dapat dilakukan untuk mengelola diversitas SDM di tempat kerja. Termasuk paradigma baru yang sedang tumbuh yang memungkinkan perusahaan mendapatkan manfaat-manfaat nyata dari diversitas yang tidak diperoleh dari pendekatan-pendekatan sebelumnya. Selanjutnya diketengahkan tentang peran penting yang dimainkan oleh manajer dalam mengimplemantasikan proses diversitas yang berhasil. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 42-52 |
| Abstraksi Narasi | : | Deregulasi yang dilakukan pemerintah pada tahun 1988 berakibat pada munculnya bank-bank baru. Perkembangan paling dinamis terutama diperlihatkan oleh bank swasta nasional. Jika sebelum deregulasi terdapat 66 bank swasta nasional, maka pada tahun 1966 terdapat sebanyak 164 bank. Pertumbuhan jumlah bank yang sedemikian pesat tentunya dapat mengakibatkan perubahan struktur pada industri bank tersebut. Tetapi yang patut diberikan perhatian yaitu apakah perubahan struktur tersebut juga mempengaruhi kinerja bank swasta nasional tersebut. |
| Nama Pengarang | : | Indriantoro, Nur, Siti Nurhidayati, Wihana Kirana Jaya, Nur Wanto C.N., Hunik Sri Runing Sawitri, Sukanto Reksohadiprodjo, Hani Handoko, Kaziba A. Mpaata, Nopirin, Haryo Kuncoro, Listya E. Artiani, Baswir, Revrisond |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 21-30 |
| Abstraksi Narasi | : | Penelitian ini menguji hipotesis yang dikembangkan dalam konteks asimetri informasi di antara para pelaku pasar modal di pasar modal Indonesia. Hipotesis yang diajukan dalam penelitian adalah adanya pengaruh auditor, underwiter, persentase saham yang ditahan oleh pemegang saham lama, umur perusahaan dan ukuran perusahaan terhadap tingkat underpriced. Hasil dari penelitian terhadap perusahaan-perusahaan yang melakukan IPO dalam periode 1995-1996 tidak berhasil menunjukkan adanya pengaruh yang signifikan faktor-faktor di atas terhadap tingkat underpriced. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 35-49 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 50-65 |
| Abstraksi Narasi | : | The objectives of this study are: (1) to identify factors affecting the foreign direct investment (FDI) inflows into Indonesia; (2) to analyze the effects of FDI on the Indonesian economic growth (GR); and (3). to analyze the effects of the FDI on the Indonesian domestic saving (SAV). The research used time series data for 27 years, from 1969-1994. The study used two models: (1). Liniear multiple regression model and (2). a simultaneous equation system model using two equations growth and savings equation. The estimation was completed with test of classical asumptions, test for parameter stability, test for functional form and the Granger Causality Test. As a result, the effects of per capita gross domestic product (GDPN) the share of manufacturing industry in Indonesian gross domestic product (SHARE), the availability of infrastructures (INF), economic growth (GR), the availability of skilled labor (EDLAB), the exchange rate (IEXC), and the tax incentive policy (TAX) on the FDI inflows into Indonesia was positive but the effect of international interest rates (LIBOR) on the FDI inflows into Indonesia was negative. The effects of foreign aid (AID), FDI, and the growth of labor force (CLF) on GR were positive. The effects of SAV and export performance (CX) on growth were insignificant. The effects of AID, FDI, CX, and GDPN on SAV was positive, but the effect of GR on SAV was insignificant. According to the related criteria, the models formulated above are satistically good predictors. Based on the Granger Causality test, the GR and the SAV were independent. The Indonesian economic growth is driven more by FDI and AID compared to domestic savings; and the economic growth is more absorbed into consumption activities compared to savings activities. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 15-34 |
| Abstraksi Narasi | : | User participation has been widely touted by the MIS community as a means to improve user satisfaction within systems development. This claim, however, has not been consistently substantiated in the empirical literature. In seeking to explain such equivocal results, the effects of two contingency factors - task complexity and system complexity - on the relationship between user participation and user satisfaction were investigated. As suggested in the literature, this research tests hypotheses that these specific contingency factors should aid in identifying situations where user participation would have a strong relationship with satisfaction. Analysis of 135 respondents in different organizations indicated that user participation has direct relationship with user satisfaction. In addition, the two contingency factors - task complexity and system complexity - prove to be not pure moderator. Task complexity was shown to be independent predictor of user satisfaction, and system complexity to be quasi moderator of relationship between user participation and user satisfaction. The results help explain the relationship between user participation and user satisfaction by suggesting the nature of the relationship under different sets of conditions. In the implications are relevant to systems developers and to academicians seeking to explain how, when, why, and where user participation is needed. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 66-74 |
| Abstraksi Narasi | : | The article to develop an integral summary of the present status of the model ("philosophy") of benchmarking. It includes the presentation of different bencmarking definitions, different benchmarking processes, preconditions for benchmarking, and finally, to propose an alternative benchmarking model, processes of how to accomplish continuous improvement would be performed. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-14 |
| Abstraksi Narasi | : | The Indonesian Institute of Accountants published the Statement of Financial Accounting Standards No. 2, "Cash Flow Statement" requires companies to publish the Cash Flow Statement starts in 1994. Similar requirements has also been required by the Financial Accounting Standards Board of the USA in 1989. The required Cash Flow Statement contains cash flow information, separated into Total Cash Flow, Cash Flow From Operations, Cash Flow From Investing Activities, and Cash Flow From Financing Activities. The financial statements issued periodically by companies now consist of a balance sheet, an income statement, a statement of retained earnings, and a cash flow statement. Cash Flow Statement could be prepared based on two different approaches, direct and indirect methods. The indirect method of preparing cash flow statement is performed by adjusting profit or loss amount in the income statement by noncash transactions, investment and financing activities. By using this method, therefore, cash flow information logically will have relationships with income statement information, at least cash flow from operation with income from operation. The problem is, publication of cash flow statement is expected to add value to the users of financial statements. If the new information is related to information that is already provided by the income statement, then, the objectives of issuing cash flow statement would not be achieved. This study evaluates relationships and similarity of the two information (i,e. income statement and cash flow) using data from 62 public manufacturing companies. The results of correlation and Wilcoxon Signed Rank Tests show that income statements information is highly correlated but do have significant differences with cash flow information. Therefore, the conclusion is that there is additional value that is obtaned by users of financial statements. The accounting authority has correctly requires the publication of cash flow statement. |
| Nama Pengarang | : | Nopirin, Baridwan, Zaki, Tandelilin, Eduardus, Indriantoro, Nur, Grahita Chandrarin, Soelistyo, Basuki, Sudibyo, Bambang |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 75-82 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | Jurnal Ekonomi dan Bisnis Indonesia |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 93-111 |
| Abstraksi Narasi | : | This study, investigated the interacting effects of Management Support for Information Systems (MSIS), User Involvement in Information Systems Development (ISD) and Perceived Information Systems Benefits (PISB) on the performance of the accountant. The data on the four variables was collected through mail surveys requesting accountants employed in different organisations to participate in the study. Thirty-eight responses were returned from a cross section of Indonesian Organisations. The data was analysed using multiple regression models and partial derivative analyses of the regression models. To support the hypotheses, the coefficient of the interaction term in the regression had to be significant and positive. If the coefficient of the interaction was found positive, the corresponding incremental r2nd was considered statistically significant at the same probability level. The results confirmed that, the positive effects of User Involvement in Informations System Development of the accountant`s performance will be higher when the level of Management Support for information Systems is high. It also showed that Management Support for Information Systems had a positive monotonic effect on the performance of the accountant over the entire observed range of Perceived Information Systems Benefits and that the positive effects of User Involvement in Information Systems Development on the performance of the accountant will be higher when the level of Perceived Information Systems Benefits is high. This study, is unable to prove that, the positive effects of the combination between Management Support for Information Systems and User Involvement in Information Systems Development of the performance of the accountant will be higher when the levels of Perceived Information Systems Benefits are high. This means that any level of PISB will lead to positive effects in the performance of the accountant. This was no different from the observations made by interviewees. |
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