Hariandy Hasbi_Abstract_1722013

SISTEM PERINGATAN DINI SEBAGAI PENDUKUNG KINERJA PERUSAHAAN ASURANSI SYARIAH

Hariandy Hasbi
Program Studi Manajemen STIE STAN Indonesia Mandiri Bandung
Jl. Jakarta No.79 Bandung, Jawa Barat, 40272.

Bethani Suryawardani
SABK, Program Studi D3 Manajemen Pemasaran Institut Manajemen Telkom Bandung
Jl. Telekomunikasi, Terusan Buah Batu Dayeuh Kolot, Bandung, 40257.

Korespondensi dengan Penulis:
Hariandy Hasbi: Telp. + 62 22 727 2672; Fax. +62 22 720 8180

E-mail: hariandy.hasbi@yahoo.com

Abstract

The objective of this study was to investigate empirically the performance of islamic insurance company through the relationship and the impact of early warning system on the level of financial solvency. This research used secondary data period 2004-2011 from PT. Takaful Indonesia as one of islamic insurance company in Indonesia. Early warning system was reflected by aggregate surplus ratio, management cost ratio, and account receivable premium to surplus ratio, and also risk based capital ratio as a measure of insurance company solvability level. The result of this study indicated that the early warning system had a significant contribution to the level of Islamic insurance company solvency, while the minimum level of Islamic insurance company solvency amounted 65.753% of the minimum regulation (120%).

Key words:  islamic insurance, early warning system, solvability

(Full Text. pdf)

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Setiadi Alim_Abstract_1722013

ACCRUAL DAN REAL EARNING MANAGEMENT  DALAM MERESPON PENURUNAN TARIF PAJAK PENGHASILAN BADAN TAHUN 2010

  

Setiadi Alim Lim
Politeknik Universitas Surabaya
Jl. Ngagel Jaya Selatan No.169 Surabaya, 60284.

 

Korespondensi dengan Penulis:
Setiadi Alim Lim: Telp. +62 31 298 1180; Fax. +62 31 298 1182
E-mail: setiadi@ubaya.ac.id

 

Abstract

Research conducted by Guenther (1994) shows the behavior of management to conduct income decreasing earning management in the period of one year before the income tax rate reduction in order to obtain relief the burden of income tax paid. The research of Alim (2009) showed indications of income decreasing earning management in the 2008 financial statements of business entities in Indonesia Stock Exchange responding to a decrease in income tax corporate tax-payers in 2009. This study aimed to investigate whether there is an indication of income decreasing earning management and also on the 2009 financial statements of business entities in Indonesia Stock Exchange responding to reduced income tax rate for corporate tax-payers in 2010. To detect the presence of income decreasing earning management variables to discretionary accruals will be used to indicate the presence of accrual/accounting earnings management and abnormal variable cash flows from operations and abnormal discretionary expenses that may indicate the presence of real earning management. The results showed an indication of income decreasing earning management is detected through a variable discretionary accruals and abnormal cash flow from operations but not found through variable abnormal discretionary expenses.

Key words: earning management, income increasing, income decreasing, accounting/accrual earning management, real earning management

(Full Text. pdf)

Dessanti Putri S.A_Abstract_1722013

PENGARUH TECHNOLOGY ACCEPTANCE MODEL DAN PENGEMBANGANNYA DALAM PERILAKU MENGGUNAKAN
CORE BANKING SYSTEM

Dessanti Putri Sekti Ari
Magister Akuntansi Program Pascasarjana Fakultas Ekonomi dan Bisnis
Universitas Brawijaya
Jl. M.T. Haryono No.165 Malang, 65145.

Korespondensi dengan Penulis:
Dessanti Putri Sekti Ari: Telp.+62 341 562154; Fax.+62 341 556 701

E-mail: dessanti_putrisa@yahoo.co.id

 

Abstract

The purpose of this study was to examine the antecedents that affected the acceptance of individuals in using the Core Banking System through the constructs Technology Acceptance Model and its development. Constructs used in this study were perceived usefulness, perceived ease of use, attitude, social influences, behavioral intention, facilitating conditions, and behavior. Data were collected through survey methods. The samples of this study were employees working in commercial banks in Malang Raya. This study used 136 respondents and was analyzed by smart PLS. The result of this study was that the construct of perceived usefulness and perceived ease of use in the Technology Acceptance Model affected attitude and behavior. Attitude and behavior in the Technology Acceptance Model and social influence which was the development of the Technology Acceptance Model affected behavioral intention to use the Core Banking System, as well as the construct of behavioral intention in Technology Acceptance Model affected behavior, whereas construct of facilitating conditions which was the development of the Technology Acceptance Model did not affect the behavior on using the Core Banking System.

Key words: core banking systems, technology acceptance model, use behavior

(Full Text. pdf)

 

Erlin Melani_Abstract_1722013

TREN PENGUNGKAPAN INTELLECTUAL CAPITAL INDUSTRI PERBANKAN: SEBUAH BUKTI EMPIRIS DI INDONESIA

Erlin Melani
Endah Suwarni
Politeknik Negeri Malang
Jl. Soekarno-Hatta No.9 Malang 65145.

Korespondensi dengan Penulis:
Endah Suwarni: Telp. +62 404 424
E-mail: endahbp@yahoo.co.id

Abstract

The purposes of this research were to analyze the intellectual capital disclosure’s volume of banking industries in Indonesia and to provide additional empirical evidence of variations in IC disclosure that included internal capital, external capital and human capital in the banking companies in Indonesia. This research used trend least square method to analyze intellectual capital disclosure trends. Furthermore, One Way Anova test was used to determine if there was difference in the volume of internal capital disclosure, external capital and human capital. The result of this study showed that there was an increase in intellectual capital disclosure trends, although not as a whole. One of the total sample showed the decrease in intellectual capital disclosure trend. There was no difference in the volume of disclosure of the three categories in intellectual capital. This was because the IC was still a voluntary disclosure and there were government regulations that indirectly encouraged companies to disclose IC such as taxation and labor laws.

Key words: external capital, human capital, intellectual capital, internal capital 

(Full Text. pdf)

Taswan_Abstract_1722013

PENGUJIAN EMPIRIS DISIPLIN PASAR PERIODE PENJAMINAN SIMPANAN IMPLISIT DAN EKSPLISIT DI INDONESIA

Taswan

 Fakultas Ekonomi Universitas Stikubank
Jl. Kendeng V, Bendan Ngisor Semarang, 50241.

Korespondensi dengan Penulis:
Taswan: Telp.+62 24 841 4970; Fax.+62 24 844 1738
E-mail: taswanda@yahoo.com

Abstract

This article concerned the issue of market discipline and deposit insurance in Indonesia. This research aimed to examine the market discipline as a consequence of bank risk taking on period of implicit and explicit deposit insurance. The samples were commercial banks operating in Indonesia and they were tested using OLS regression models and Sub Group analysis. It showed that market discipline functioned as a consequence of bank risk taking during the guarantee period, but there was no difference in the effect of risk on market discipline between periods of implicit and explicit deposit insurance. Market discipline in Indonesia was determined more by the bank risk taking, not by the difference of deposit insurance scheme.

Key words: explicit, implicit, market discipline, risk, deposit insurance

(Full Text.pdf)

I Nyoman Nugraha A.P_Abstract_1722013

PERBEDAAN PROFITABILITAS DAN TINGKAT PENGAWASAN SEBELUM DAN SESUDAH MERGER PADA BANK PERKREDITAN RAKYAT

 I Nyoman Nugraha Ardana Putra

Jurusan Manajemen Fakultas Ekonomi Universitas Mataram
Jl. Majapahit No. 62 Mataram, Nusa Tenggara Barat, 83125.

Korespondensi dengan Penulis:
I Nyoman Nugraha A.P: Telp. +62 370 631 935
E-mail: ibobid@yahoo.com

 

Abstract

This research was aimed at finding the influence of merger. Furthermore, it was also to find out the difference of before and after merger to Profitability and Controlling in Society Credit Bank (BPR). In order to find out it, it included 46 Society Credit Bank (BPR-LKP) doing merger in West Nusa Tenggara province as the sample. By using t-test paired, then it came the finding that there was difference of before and after merger to profitability in Society Credit Bank (BPR-LKP) compared with ROA indicator.  Further more, it was also to find out the difference of before and after merger to Society Credit Bank (BPR-LKP) controlled with NPL indicator.

Key words: non-performing loan, merger, society credit bank (BPR-LKP), return on assets

(Full Text.pdf)

Ichsan_Abstract_1722013

DAMPAK BI RATE, TINGKAT SUKU BUNGA, NILAI TUKAR, DAN INFLASI TERHADAP NILAI OBLIGASI PEMERINTAH

Ichsan
Ghazali Syamni
Nurlela

Jurusan Manajeman Fakultas Ekonomi Universitas Malikussaleh
Kampus Bukit Indah, Jl.Sumatera No.1-2 Blang Pulo, Lhokseumawe, Aceh, 23111.

A.Rahman

Bank Tabungan Negara (Persero) Banda Aceh
Jl. Teuku Umar No.163-169, Banda Aceh, 23243.

Korespondensi dengan Penulis:
Ichsan: Telp: +62 645 40210; Fax:+62 645 40211
E-mail: ichsan28@yahoo.com

 Abstract

The purpose of this study was to examine the influence of BI rate, SBI interest rate, inflation and the exchange rate to value of government bonds in Indonesia Stock Exchange. Data used in this study were secondary data in BI rate, SBI interest rates, inflation and the exchange rate period January 2007 to October 2012. The methods of data analysis were multiple regression models and they were analyzed using IBM SPSS software version 20. The results showed that partially only the exchange rate that did not significantly influence the value of government bonds. This finding could be explained that the exchange rate had no effect related to central bank intervention (Bank Indonesia) to move the exchange rate at the time of depreciation or appreciation.

Key words: BI rate, bonds, exchange rate, inflation, SBI interest rates

(Full Text.pdf)