| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 511-526 |
| Abstraksi Narasi | : | Business community is interested in stock values of firms. Investors use stock value information to take a decision on investment. Management use present stock values in the future. Passive investor believe that market stock prices reflect the value of firms. Meanwhile, active investors make effort and do analysis to find the real value of stocks. Most of them believe that the real value can be determined by analyzing fundamental information of the companies. To simplify the analysis, they need a valuation model. There are several models known well by practitioners and analyzers. All of the models need forecast on future fundamentals. So, the accuracy of the models depend on the accuracy of the forecast on the financial condition of the companies. Each valuation model has advantages and disadvantages depending on the situation. Therefore, users of the models should understand the accurate information about the value of the firms. This will produce a good decision for investors and management of the firms. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 478-496 |
| Abstraksi Narasi | : | Chua (1996) Described that there was no generally accepted accounting theory as a foundation for financial reporting to external users. Actually, there are several paradigms that continously develop although they only gave little direction for decision makers. This created a gap between accounting theory and accounting practice in organizations. The philosophical debate as a foundation in accounting discipline will direct accounting development to become more comprehensive. Therefore, philosophical science should be the main focus for accounting researchers in order to avoid conflict between scholars and practitioners. There are four philosophical views that will be discussed in this article: functionalist, interpretive, radical humanist, and radical structuralist. Each of them has its own characteristics. These four paradigms could be used as a foundation for accounting research. Accounting research based on scientifically accountable justification theory will give a positive impact on the quality of accounting profession. |
| Nama Pengarang | : | Kuntara, Antonius Diksa , Yudianti, Fr. Ninik, Karsono, Yusef Widya, Dewi, Ike Janita, Anggraini, Fr. Reni Retno , Rubiyatno, Hg. Suseno TW, Spillane, James J., Yohanes M.V. Mudayen |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 558-572 |
| Abstraksi Narasi | : | Dumping is a trading tactic that can harm domestic industries of a country. Based on GATT Article VI, the country may safeguard its domestic industries by implementing antidumping measures. Indonesia is a member of World Trade Organization also sets an antidumping authority, Indonesian antidumping Committee that has duties such as investigating antidumping cases, proposing antidumping measures to the government. From 1996 until October 2004, the committee has implemented definitive measures up to eight antidumping cases. These measures have rescued the Indonesia domestic industries. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 112-126 |
| Abstraksi Narasi | : | Agency problems are caused by conflict of managers (agent) and owners (principal) motives. The basic problem is one of information asymetry. In an owner-manager context, the manager knows his or her own effort in running the firm on the owner`s behalf, but tipically the owner cannot observe this effort. Manager attempts to maximize his or her utility than to maximize profit. In Banking Industry, agency problems are more complex because agent-principal relationship not only at manager-owner relationship but there is manager-shareholder debtholder-regulator relationship. Regulation limits the power of markets to dicipline the bank, its owner and managers. Regulation is external force to increase governance un banking. He or she may be losed investmnent opportunity and decreasing of public reliance. But poor regulation caused managers act moral hazard increasing agency costs. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 66-86 |
| Abstraksi Narasi | : | Disclosure of corporate social perormance will be urgently expected. It can be reported by financial an non financial information in annual report or social report separately. Polution, depletion of resources, waste, product quality and safety, the rights and status of workers, and the power of the large corporations are issues which have become the focus of increasing attention and concern. This paper discusses how corporations must disclose social performance reporting as the responsibility of corporations to the public. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 51-65 |
| Abstraksi Narasi | : | The aim of the research was to identify the entrepreneurship course`s students who are interested in opening and managing business (be an entrepreneur). The respondents of the research were 86 students who took the entrepreneurship course in the second semester of 2002/2003 academic year and the first semester of 2003/2004 acaemic year. The data were gathered by questionnaires. The data analysis technique used was frequency distributions. The results of the research indicated that 61 out of 86 respondents (70,93%) were interested in opening and managing business. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 87-111 |
| Abstraksi Narasi | : | Competitive advantage means not only matching or surpassing what competitors can do, but also exploring and finding what customers want and then profitably satisfying (and even exceeding) their expectations. Value chains analysis is a strategic tool to measure the importance of the customers` perceived value. Value chains analysis is useful to assess competitive advantage and to determine strategic advantages and disadvantages of companies` activities and value creating processes in the marketplace. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 151-164 |
| Abstraksi Narasi | : | Problem in sugar agroindustry has been increasingly comlex and dilematic. Solution to much problem can not be determined case by case. It should be handled comprehensively to get a significant impact on the effort to revive sugar industry. The downturn of sugar industry was rooted on the unclear vision of the policy of sugar industry development, which characterized by improper policy of sugar trading in imperfect market of the world sugar market. The only alternative to solve sugar problem is restructuring of sugar industry to improve its economic and technical performance. Hopefully, taking such policy, domestic sugar could with the competition with imported sugar. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 22-50 |
| Abstraksi Narasi | : | Contemporary marketing research has been criticized that marketing is too quantitative, managerial, empirical, and research method oriented. Many believe that the cause of this is the domination of either logical positivism or logical empiricism. Marketing is restricted by these philosophical ``isms``. Many purpose that marketing should adopt qualitative research methods, historical methods and interpretive techniques. Philosophy in general and philosophy of science in particular have developed ``isms`` or perspectives. Marketing has certainly not been alone in searching the philosophy of science literature. Among others, these ``isms`` include Platonism, idealism, logical positivism, logical empiricism, relativism, and scientific realism. All these ``isms`` address the many ``ogies`` of science, including: methodology (the study of procedures in inquiry), ontology (the study of ``being``), and epistemology (the study of how we ``know``). No single philosophy dominates marketing. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-21 |
| Abstraksi Narasi | : | Ethics is the dicipline that examines one`s moral standards or the moral standards of a society. Morality is the standars that an individual or a group has about what is right and wrong, or good and evil. Although ethics deals with morality, it is not quite the same as morality. Ethics is a kind of investigation-and includes both the activity of investigating as well as the results of investigation-whereas morality is the subject matter that ethics investigates. Business ethics is a specialized study of moral right and wrong. It concentrates on moral standards as they apply to business policies, institutions, and behavior. Business ethics, in other words, is a form of applied ethics. It includes not only the analysis of moral norms and normal values, but also attempts to apply the conlusions of this analysis to that assortment of institutions, technologies, transactions, activities, and pursuits that we call business. The focus of business ethics is people, their rights and their welfare. Business ethics in general have improved in the last ten years mainly because of the recognition by business organizations of the need for higher standars and also because of social pressure (stakeholder). Business ethics contribute to the long term provitability of business organizations and work attitudes of their employees, and therefore it is useful in improving ethical standards. Development in science and technology has shrunk the globe, thus opening opportunities in every corner of the planet earth. The globe is now a single village. Within a free market system, individual firms-each privately owned and each desirous of making a profit-make their own decisions about what they will produce and how they will produce it. A free market system cannot exist unless inividuals are legally free to come together in markets to voluntarily exchange their goods with each other. Free market promote an allocation, use, and distribution of goos that are, in a certain sense, just, respectful of rights, and efficiently productive of maximum utility for those who participate in the market. |
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