| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 51-62 |
| Abstraksi Narasi | : | The purpose of the paper is to discuss some factors influencing ethical judgment. Furthermore, the focus of the paper is on one of the most influenced factors on ethical judgment, personal attributes. The attributes can be calssified into two categories, namely set by birth (gender and age) and detremined by circumstances of personnel`s birth (nationality and religion). The following part of the paper will contain several findings of the reseaches on the two categories above. Unfortunately, the results show that there are mixed conclusions among the studies. Therefore, the paper offers an open theme on research related to ethical judgment, for instance ethical judgment of business and accountancy students. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 97-118 |
| Abstraksi Narasi | : | As part of competitive strategy, strategic cost reduction integrates technology and human resource management strategies to provide a coordinated, broad-based, and long-term approach to reducing costs. In constrast to the traditional approach, the strategic cost reduction approach can provide better opportunities for creating and sustaining long-term competitive advantage. As a collection of activities, a firm is also a collection of technologies, therefore, technology is embodied in every value activity of the firm. Information technology enables companies to overcome business barriers, to affect the competitive environment of an organization directly, and to change the nature of doing business in a particular industry permanently so that companies are able to improve their quality, dependability, and speed continuously. Improvements in quality help improve dependability, and improvements in both quality and dependability spur gains in speed; the cummulative effects of these prior improvements result in strategic cost reduction. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 63-84 |
| Abstraksi Narasi | : | Balanced Scorecard (BSC) is a management tool to translate the strategies of an organization has been widely used. BSC has been adapted not only by companies which are profit-oriented, but also by non profit companies and by government. There are four aspects which are developed in BSC, namely: customer, internal business process, learning and growth, and finance. Since there are differences between non profit and profit organization, the implementation of BSC in non profit organization needs to be modified. Sulistiyowati (2001) purposed BSC as an alternative in measuring performance of non profit institution, especially in a higher education institution. Unfortunately, she was not aware of the fact that BSC has not yet been adopted in higher education institutions. In fact, if the masurement of the performance of an institutions which based on BSC is implemented, then it is predicted that the performance will not bear good result. This article argues how BSC is to be implemented in a higher education institution. It is also respond to her article. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-12 |
| Abstraksi Narasi | : | The Indonesian economic crisis has brought many peope to worse situation, especially those who are the fixed-income earner including the workers. Economically, workers are so dependent upon payment from their employers. On the other hand, wage escalation sometime is thought as a threat for Indonesia`s competitiveness. Eventually, wage is not the only thing that can improve the workers` welfare. Workers cannot rely their income on the government through minimum wage regulation. Rather, workers are being involved in every effort to the bettermen of them. This can be done by empowering the workers. Empowerment will give more access to them to develop their ability. In effect, empowerment will increase their bargaining power. Although the fact shows that improvement have taken place to Indonesian labour market`s situation, the working class are still powerless. This is in part caused by their weak bargaining power due to the low level of workers` education and the abundant of unskilled labour compared to its demand. The empowerment process should involved the workers, government and employers, and among these, workers are the most important party. There are some points that can be done to empower workers. Training and education (or courses) will develop motivation and skill of the workers and further will increase their productivity. The good salary and other form of income like social security program can make a condusive and happy workplace to workers. Moreover, the freedom to establish independent trade union must be given to the workers so that they can give voice their desire and aspiration. Lastly, government can take position as the mediator between employees and employers in case of disputes. Government should always control the implementation of labour regulation and evaluate it to adjust it with the economic condition. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 85-96 |
| Abstraksi Narasi | : | Several countries in Europe have been asking big companies to submit the value added statement on their financial statement package with the main financial statements (the balance sheet, the profit and loss statement, and the cash flow statement). The value added statement is a financial statement that views profit in a broaden meaning. According to the statement, the profit should be distributed to the parties involved in producing it. The value added statement can help people who haven`t understand the financial accounting yet. The paper will discuss the value added statement concept, the value added statement`s limitations and advantages, and the posibility of using value added statement in Indonesia. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 27-38 |
| Abstraksi Narasi | : | Hiring for Person-Organization Fit is an alternative model to select the candidates of employees who will work for an organization. This model appears because the traditional model of selecting the candidates of employees is considered less appropriate to abe applied by an organization such as boundaryless organization, a sort of organization model which is structurally flatter, leaner and more flexible, in the globalization era. In line with the implementation of the new selection model, it is expected that boundaryless organization will get the candidates of employees who have not only knowledge, skills, and abilities (KSA) for certain jobs, but also employee`s KSA that fit well into the climate and culture of boundaryless organization. |
| Nama Pengarang | : | Lantum, Alex Kahu, Caecilia Wahyu E.R, Karsono, Yusef Widya, Ernawati, Maria Theresia, Saptono, Laurentius, S. Widanarto P, Edi Kustanto, G. Anto Listianto, Rubiyatno |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 13-26 |
| Abstraksi Narasi | : | In human resources management point of view, employees are one important factor for the organization to achieve the ability to compete with other organizations. Therefore, the management of human resource in an organization is very important element of partisipative management practice. In order to achieve organization`s goals, autocratic management tend to be switched to be more democratic or partisipative. In partisipative management, employees are actively involved to design many manajerial decisions. The involvements of employees will be advantages to the organization because they will have responsibilities in designing organization`s decision. In partisipative management, individuals are respected because the legitimation of their roles. They have authority in designing organization`s decisions and responsible to solve problems actively with others. Partisipative management approach makes a confident employees to respond with ecternal environment changes. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 17-25 |
| Abstraksi Narasi | : | This paper is a review on transaction in the Interbank Call Money Market. The transaction is important in supplying the need of bank liquidity in the short term. The recent data shows that the volume of the transaction is increasing. Factors influence the transaction is the fund from the third party, Loan from the Central Bank, and the interbank loan interest rate. To facilitate the interbank payment process, the Central Bank tries to increase the quality of interbank payment by introducing the Real Time Gross Settlement system (RTGS). |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-16 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 108-120 |
| Abstraksi Narasi | : | A management accounting information system provides important information to management to control organization`s activities, reduce environment uncertainty, and achieve organization`s purposes. These information will increase manager`s capability to understand the environment and identify relevent activities. The information can be classified into four elements: (1) broad scope, (2) timelines, (3) aggregation, and (4) intergrated information. The information will be interracted with the decentralization level in organization controlling system. The decentralization can be viewed as a contingency variable in designing a management accounting information system. The interaction between the characteristics of management accounting information system and decentralization will produce positive performance, only if in a high decentralization level, managers supported by information availability from outstanding management accounting information system. In a decentralized organization, managers will have significant roles in decision-making process so they need relevant and qualified information to make qualified decision. Qualified decision will directly influence on managers` performance. Meanwhile, in a centralized organization manager only do their jobs upon instructions from their superior, so they have only little roles in decision-making process. |
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