ESTIMATED VALUE OF COLLATERAL, INTEREST RATE, AND CREDIT DECISION MAKING IN PT PEGADAIAN(PERSERO) BATAM CITY

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19

THE EFFECT OF FINANCIAL LITERACY, FINANCIAL

EXPERIENCE, AND LOCUS OF CONTROL TOWARDS

FINANCIAL MANAGEMENT ATTITUDE AND FAMILY

INVESTMENT PLANNING BEHAVIOR IN PURWOKERTO

Utami Nisa’ul Hidayah1 _{, Akhmad Darmawan}2_{, Sri Rejeki}3

1_{Economics and Business Faculty, Universitas Muhammadiyah Purwokerto, Indonesia}

email : unisa4800@gmail.com

2_{Economics and Business Faculty, Universitas Muhammadiyah Purwokerto, Indonesia}

Email: drmpasca@yahoo.com, akhmaddarmawan@ump.ac.id 3_{Program Studi Ekonomi Syariah, IAIN Purwokerto, Indonesia}

Email: bujeki19@gmail.com

Presented at the: ICBAE,Purwokerto 2018 International Conference on Business, Accounting, and Economics, 3rd-4th August 2018, Indonesia

ABSTRACT

This research is a quantitative descriptive research to examine the effect of financial literacy, financial experience, and locus of control towars financial management attitude and family investment planning behavior. The sampling method waspurposive sampling, based on familyincome with a minimum income of Rp4.500.000 per month. This study used a questionnaire instrument distributed to 120 respondents. The analysis techniquesdone in this research are validity and reliability test, descriptive statistic, classical assumption test, and multiple regression analysis to test the hypothesis and moderating effect of the variable.The results of this research indicate that financial literacy has no effect on the family investment planning behavior. Meanwhile, financial experience and locus of control has effect on family investment planning behavior. This research also found that the attitude of financial management does not moderate the effect of financial literacy, financial experience and locus of control on family investment planning behavior.

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20

ESTIMATED VALUE OF COLLATERAL, INTEREST

RATE, AND CREDIT DECISION MAKING IN PT

PEGADAIAN(PERSERO) BATAM CITY

Jontro Simanjuntak, Dita Marlina Hutagalung

1_{Putera Batam University,R.SoepraptoMukaKuning Street, Batam, 29424, Indonesia}

E-mail :jontrosimanjuntak@yahoo.co.id

ABSTRACT

This research aims to analyze the effects of estimated value of collateral on credit decision making, effects of interest rate on credit decision making and effects of estimated value of collateral and interest rate simultaneously on credit decision making. This research used causality descriptive design by using primary data source. There are 399 respondents as the research sample with sample technique is purposive sample. Data collection techniques used questionnaire and literature study. Data analysis in this research is Descriptive Analysis, data causality test and effect test as well as hypothesis test. Results of the research based on regression equation stated that interest rate has quite adequate effects on credit decision making. Results of this research of hypothesis test proved that estimated value of collateral affects significantly on credit decision making. Interest rate affects significantly on credit decision making. Estimated value of collateral and interest rate affect significantly on credit decision making. The conclusion is that interest rate has effects on credit decision making.

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21

SOCIAL CAPITALAS A MODERATOR OF FINANCIAL

LITERACYON FINANCIAL INCLUSION: STUDY OF

YOUNG STOCK INVESTOR COMMUNITY IN

PURWOKERTO

Bima Cinintya Pratama1_{and Maulida Nurul Innayah}2 1_{Universitas Muhammadiyah Purwokert, Indonesia}

2_{Universitas Gadjah Mada, Indonesia}

Corresponding email address: pratamabima@gmail.com

Presented at the: ICBAE,Purwokerto 2018 International Conference on Business, Accounting, and Economics, 3rd_-4th_{August 2018, Indonesia}

ABSTRACT

This study investigates the role of social capital as a moderator of the effect of financial literacy towards financial inclusion taken by investors. Total samples of seventy-two investors in young stock investor community in Purwokerto were provided with a set of questionnaire to see their perception of financial inclusion. The sample was conducted by convenience sampling method. Analyses of data using Partial Least Square (PLS) method found that financial literacy and social capital have significanteffect towards financial inclusion taken by investors. In addition, this study find that social capital can mediate the effect of financial literacy towards financial inclusion taken by investors.

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22

SOCIAL IMPACT AND READINESS OF VILLAGE

APPARATUS TECHNOLOGY IN ADOPTING VILLAGE

FINANCE SYSTEM

Ida Rosnidah1_{, Ayatulloh Michael Musyaffi}2_{, Arinal Muna}3_{, Nelia Fariani Siregar}4 Accounting Department, Universitas Swadaya Gunung Jati, Jalan Pemuda No. 32,

Cirebon, 45132, Indonesia 1_{Email: idarosnidah2010@yahoo.com,}

2_{Email: musyaffi@gmail.com,}

3_{Email: arinalmunaaa@gmail.com,}

4_{Email: nelia_fariani@yahoo.com}

ABSTRACT

This research was developed based on Unified Acceptance and Use of Technology (UTAUT) and Technology Readiness (TR) model to measure the acceptability and technological readiness of the village financial system (Siskeudes). Siskeudes is a system that can help village officials to obtain funds to make it easier and transparent. Data were collected based on questionnaires distributed to village officials involved in siskeudes, ie finance and village secretaries in kecamataan Susukan Lebak and Suraneggala in Kabupaten Cirebon using Partial Least Square (PLS) method using SmartPLS 3.0. The results of this study indicate that technology readiness and social influence have influence on behavioral intention. Where social influence has the greatest influence compared with technology readiness. This shows that people around users like friends or superiors have a strong influence in making village officials adopt the village financial system. This study shows an in-depth understanding of acceptance siskeudes that can be integrated by two different models of social influence variable on UTAUT model and Technology readiness theory.

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23

THE EFFECT OF FINANCIAL LITERACY AND

EXPERIENCE ON SMEs FINANCIAL BEHAVIOR

IN INDONESIA

Wida Purwidianti1_{, Naelati Tubastuvi}2

1,2 _{Lecturer of Management Studies Program, The Faculty of Economic and Business,}

Universitas Muhammadiyah Purwokerto, Indonesia

1_{Doctoral Program of Management Science, The Faculty of Economic and Business,}

Universitas Jenderal Soedirman, Purwokerto, Indonesia 1_{Email: widapurwidianti@ump.ac.id}

ABSTRACT

This article discusses regarding the effect of financial literacy and experience on the SMEs financial behavior in Indonesia. There are four control variables used namely company size, business length, age and education level of SME owner. Respondent sample are 42 owners of SMEs. The results showed that financial literacy has no effect on financial behavior. Financial experience has a positive effect on financial behavior. While among four control variables, only company size has a significant negative effect on financial behavior while the other three control variables have no significant effect on it.

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24

THE EFFECT OF OBEDIENCE PRESSURE AND

INFORMATI

ON AVAILABILITY ON MANAGER’S

PROJECT EVALUATION DECISIONS WITH

AUTHORITARIANISM AS MODERATING VARIABLES:

AN EXPERIMENT

Annisa Ilma Hartikasari

Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Dukuhwaluh, Purwokerto, 53182, Indonesia

E-mail: aihartikasari@gmail.com

Presented at the: The 1st_{International Conference on Business, Accounting, and} Economics, 3rd-4th August 2018, Purwokerto, Indonesia

ABSTRACT

The purpose of this study is to investigate the interaction of obedience pressure, information availability, and authoritarianism as personality trait on manager’s project evaluation decisions. An experiment was conducted to test the various hypotheses formulated in this study. The participants were 112 postgraduate accounting and management students from two large private universities in Indonesia. The results suggest that project managers have a higher inclination to escalate their commitment to a failing project in the presence of obedience pressure. The results further reveal that project managers' tendency to escalate is most prominent in a private information situation and in an obedience pressure condition. In addition, the results suggest that low authoritarian project managers exhibited a greater tendency to continue a failing project regardless of the extent of obedience pressure under private information conditions. Furthermore, high authoritarian project managers exhibited a greater tendency to continue a failing project only when obedience pressure was present under private information conditions. These results suggest that the behavior of some project managers, while rational, is motivated by self-interest.

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25

MONDAY EFFECT, WEEK-FOUR EFFECT AND

JANUARY EFFECT IN INDONESIA

Dian Safitri P. Koesoemasari1_{, Tulus Haryono}2

1_{Doctorate student in Sebelas Maret University, Surakarta}

Management, Wijayakusuma University, Jl. Raya Beji Karangsalam, Purwokerto, 53152, Indonesia

Email : diansafitripkoesoemasari@unwiku.ac.id

2_{Management, Sebelas Maret University, Jl. Ir. Sutami 36A, Surakarta 57126, Indonesia}

Email : tulus_fe_uns@yahoo.com

ABSTRACT

The research analyzed efficient market anomalies, Monday effect, week four effect, and January effect in Indonesia. Three hypotheses were tested through independent t test. The result discovered that Monday effect and week four effect were not present, but January effect indeed. It proved that the Indonesian economy situation during 2016 and 2017 tended to be stable, therefore Monday effect and Week-four effect did not occur. It presented January effect because there was an improvement of Indonesian economy at the end of the year after the election, thus this good news affected the purchase of shares in large numbers in the beginning of the year..

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26

1_{Directorate General of Treasury, Ministry of Finance, Republic of Indonesia}

jito.pdie.uns@gmail.com

Faculty of Economics and Business, Sebelas Maret University, Indonesia 2 _{Email: jj_sarungu@yahoo.com}

3 _{Email: amsoesilo@fe.uns.ac.id} 4 _{Email: bhimosamudro@yahoo.com}

5_{Faculty of Economics, Janabadra University, Indonesia}

erni_uh@janabadra.ac.id

ABSTRACT

Fiscal policy and monetary policy are the two macroeconomic policies used by the government and monetary authorities in order to create a stable economy. The budget deficit policy is one form of fiscal policy implemented by the government in order to realize a high level of economic growth, a controlled inflation rate and open up new job opportunities to reduce unemployment. The impact of the implementation of the budget deficit policy on the level of economic growth is a long debate. Neoclassical groups argue that the implementation of budget deficit policies is detrimental to the economy, as it lowers the rate of economic growth. Keynesian groups argue that the implementation of the budget deficit policy is very good for the economy, because it triggers the rate of economic growth by increasing the number of demand for goods and services through increased government spending. While the Richardian people argue that the implementation of budget deficit policy has no effect on the economy. The data used in this study is data from 1981-2014 which consists of budget deficit, government consumption, government investment and economic growth rate. The method of analysis in this research is using Partial Least Square-Path Modeling (PLS-PM) approach with SMART-PLS analysis tool which aims to analyze the direct and indirect influence of the implementation of budget deficit policy toward the level of economic growth through government consumption and government investment. The results show that the implementation of the budget deficit policy can increase economic growth through increased government investment spending.

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27

LOCAL WISDOM VALUES GOVERNANCE AS

NON-FINANCIAL INTANGIBLE ASSETS IN SUPPORTING

INDIGENOUS PEOPLES' SUSTAINABILITY IN

KAMPUNG PULO KABUPATEN GARUT

Abin Suarsa1, Verawaty2

Accounting Dept., STIE Muhammadiyah Bandung, 40262, Indonesia 1

Email: abinsuarsa@stiemb.ac.id 2_{Email: verawaty@stiemb.ac.id}

ABSTRACT

The study entitled " Local Wisdom Values Governance as Non-Financial Intangible Assets in Supporting Indigenous Peoples' Sustainability in Kampung Pulo Kabupaten Garut " aims to understand the motivation of indigenous peoples Pulo village in implementing local wisdom in life everyday so as to support its sustainability. The method used in this research is qualitative method with interpretive paradigm and phenomenological approach. The analytical unit focuses on awareness, noema, noesis, intuition, and intersubjectivity. The main data of this research are interview result and observation result. The results of this study indicate that the local wisdom of the pulo community contains the philosophy of life and the teachings that prioritize the balance between human, God, and nature. Governance emphasizes exemplary, communication, education, and mutual reminders.

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28

DO EXTENSIFICATION AND INTENSIFICATION ON

REGIONAL TAX AND REGIONAL RETRIBUTIONS HAVE

IMPACT ON OWN-SOURCE REVENUE?

(A Case Study In Regional Revenue Management Board In Cimahi

Financial Year 2012-2016)

Purwanto1_{, Rizki Indrawan}2_,_{Hasna Safira}3

Lecturer of Faculty of Economics and Business UNJANI, Indonesia 1 _{Email: Purwanto875@yahoo.com}

2 _{Email:rizki.indrawan@lecture.unjani.ac.id}

3_{Student of Information Systems Binus University, , Indonesia}

hasna.safira@binus.ac.id

ABSTRACT

This study aims to examine how extensification, regional tax intensification, and regional retributions increase the Own-Source Revenue. Independent variables in this study are extensification, regional tax intensification, and regional retributions and dependent variable is Own-Source Revenue. The selected sample is the report of regional tax revenue, regional retribution, and own-source revenue from 2012 to 2016. The data used in this study is secondary data which is obtained from Local Government Budget of Cimahi financial year 2012-2016. The method of analysis used is multiple linear regression analysis. Where in the partial effect is tested using T test and simultaneously influence is tested using F test, by using the program Statistical Package for the Social Science (SPSS) version 23.The results showed that extensification and intensification on regional tax and regional retributions partially and simultaneously have a positive and significant impact in increasing Own-Source Revenue. While partially, regional tax extensification positively affects to the Own-Source Revenue; regional tax intensification has a positive and significant influence in increasing Own-Source Revenue and regional retributions have a positive and significant influence in increasing the Own-Source Revenue.

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29

FORESIGHT ACTIVITY IN MANAGEMENT

ACCOUNTING AND CONTROL : A CONTINGENCY

APPROACH

Ismail I

Doctoral student of Accounting Science UniversitasAirlangga

Email: ismail.unair.ak@gmail.com

ABSTRACT

This study aims to determine the relationship of foresight activity with management accounting and control in terms of contingency approach. Various empirical studies of foresight activity and management accounting and control are the sources of this research. It is known that (1) empirical research on management accounting and control using contingency approach as much as 236 studies. (2) a contingency approach in foresight activity research found only 31 studies. The results of this study found that there is a relationship between foresight activity with management accounting and control. Because of organizational success in system design, strategy formulation, strategy implementation, strategy evaluation to improvement or change supported by foresight activity. Foresight activity can help the organization achieve its long-term goals.

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30

THE INFLUENCE OF ORGANIZATION AND

GOVERNANCE OF PUBLIC ACCOUNTING FIRM AND

POLICY DETERMINATION OF FEE ON AUDIT QUALITY

(Survey on Public Accounting Firms at Bandung)

Yuniati Y1_{, Poppy Sofia Koeswayo}2_{, Fury Khristianty Fitriyah}3

1_{Master of Accounting Universitas Padjadjaran, Bandung, Indonesia} Lecturer in High School of Economics Muhammadiyah Bandung, Indonesia

Email: yuniati@stiemb.ac.id

Lecturer of Padjadjaran University, Bandung, Indonesia 2_{Email : poppysofia_ppa@yahoo.com}

3_{Email: fury@unpad.ac.id}

ABSTRACT

This study was conducted based on the phenomenon that occurred about the low quality audit. The purpose of this study is to determine the influence of the organization and governance of Public Accounting Firm on audit quality and the influence of fee fixing policy toward audit quality.

This research method using quantitative method with multiple linear regression equation model. This study was conducted at Public Accounting Firm in Bandung City, amounting to 30 Public Accounting Firm. Data analysis techniques used in this study is multiple linear regression analysis using SPSS software version 23.

The results of empirical research to prove that at the level of 5% significance in Public Accountants in Bandung show the organization and governance Public Accounting Firm effect on audit quality. By measuring audit quality measured by IAASB's "A Framework for auditing quality-elements that creates an environment for audit quality" and the policy of fee fixing affect the quality of the audit.

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31

THE EFFECT OG GOOD CORPORATE GOVERNENCE

AND TAX AVOIDANCE TO FIRM VALUE

Supanji Setyawan1_{, Gentur Jalunggono}2 _{,Reza Hening Wijaya}3

Accounting Department, Tidar University, Kapten Suparman 39, Magelang, 56116, Indonesia

1_{E-mail: Supanji@untidar.ac.id} 2_{E-mail: gentur.jalunggono@gmail.com}

3_{E-mail: Rezahening@gmail.com}

ABSTRACT

The purpose of this study is to analyze the effect of Good Corporate Governance which is proxied by Institusional Ownership, Managerial Ownership, Proportion of Independent Comisioner, and Audit commitee and tax avoidance which is proxied by Cash Effective Tax Rate to Firm Value which is proxied by Tobin’s Q. This study uses companies listed to Kompas100 Index for July 2016- February 2017 period in 2010-2015. This study uses Quantitative Research Method. This study uses Multiple Regression Analysis with Eviews version 9. Based on hypotesis test results, Cash Effective Rate, Institusional Ownership, Managerial Ownership, Proportion of Independent Comissionary, Audit Commitee have effect Firm Value. Partially, Cash effective tax rate have no significant effect on firm value as well as Managerial ownership, Proportion of Independent commisionary, and Audit Commitee. In this study only Institusional Ownership has an effect significantly with firm value.

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32

EVALUATION OF THE ACCOUNTING INFORMATION

SYSTEM SUCCESS MODEL

Azmi Fitriati

Departement of Accounting, Univ. Muhammadiyah Purwokerto Email: azmi.fitriati@gmail.com

ABSTRACT

Information is the important one to the survival of the contemporary business organization. All organizations need information in order to make effective decisions. Accounting information is an output of accounting information system (AIS). Consequently, the quality of accounting information depend on the AIS implementation. The purposes of this study are (1) to evaluate the AIS successmodel;and (2) to measure the influence of AIS success to the quality of accounting information. Survey method was used in this study. The population were Muhammadiyah higher institutions and simple random sampling for determined respondent. SEM-PLS was used as analytical tool. The data were collected using questionnaire. The AIS success could be reflected by the dimensions of integration, flexibility, ease of use and accessibility. The quality of accounting information could be reflected through the dimension of relevant, accurate, timely and complete. Later, the quality of accounting information has been influenced with the AIS success implementation.

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33

FRAUD GAP IN E-AUCTION (QUALITATIVE

METHOD WITH CASE STUDY, IN KPKNL

JAKARTA X-INDONESIA)

Arief Ar Rosyii, Muh. Nizarul Ali, Prasetyono 1_{Master of Accounting, Faculty of Economics and Business,}

UniversityTrunojoyo Madura, Indonesia axlrosyiid@gmail.com

ABSTRACT

Auction which is held with e-auction by Directorate General of State Assers Management of Finance is expected to be run efficiently, effectively, accountably and safely to optimize non tax state revenue. Before we got to know, what e-auction is? The auction is usually carried out conventionally. In the conventional auction implementation there are fraud such as the mutual meeting of Auction Officials, Sellers, and Participants at the same time and place at the time of auction. This causes the auction price formed not to be optimal, for example one of the auction participants might prevents other participants to bid. With e-auction this can be prevented, but in the e-auction implementation it is possible that fraud might still occurs. Based on this problem, the researcher wanted to do research about fraud gap in e-auction by using qualitative method.

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34

NEW EVIDENCE OF THE EFFECT OF TAX

AGGRESSIVENESS AND CORPORATE

CHARACTERISTICS ON THE LEVEL OF CORPORATE

SOCIAL RESPONSIBILITY DISCLOSURE

Kautsar Riza Salman1_{, Amir}2_{, Mochammad Farid}3_{, Kartika Marta Budiana} 4

1_{STIE Perbanas Surabaya}

ABSTRACT

Disclosure of corporate social responsibility is an issue that is still relevant to be raised in an empirical research especially if the issue is applied to a sharia entity. This is because sharia entities have sharia objectives (maqashid) which emphasize the importance of providing benefits to other parties. This benefit can be measured on how much a sharia entity contributes to society where it can be seen from the disclosure of corporate social responsibility. This study aims to obtain empirical evidence about the effect of tax aggressiveness and company characteristics on the level of corporate social responsibility disclosure. The novelty of the current research lies in the object of research used that is different from the object of previous research. If the previous research still used the population in the form of conventional entities, the population used in this study is the sharia entity listed in the Sharia Sharia Index of Indonesia in the period 2011-2014. The results of this study prove empirically that firm size, leverage, and capital intensity affect the level of corporate social responsibility disclosure. Thus, this study has successfully confirmed the role of the theory of legitimacy in explaining the effect of firm size, leverage, and capital intensity on the level of corporate social responsibility disclosure. Firm size, leverage, and capital intensity have a positive effect on the level of corporate social responsibility disclosure. Furthermore, the results of this study also showed that the level of tax aggressiveness, profitability, and inventory intensity did not affect the level of corporate social responsibility disclosure.

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35

INSTITUTIONAL AND FAMILY OWNERSHIP AS

MODERATING VARIABLES ON THE EFFECT OF

INTELLECTUAL CAPITAL UTILIZATION

(Studies In Indonesia High-Technology Companies In Facing

The Asean Economic Community)

Bima Cinintya Pratama1_{and Maulida Nurul Innayah}2 1_{Universitas Muhammadiyah Purwokerto, Indonesia}

2_{Universitas Gadjah Mada, Indonesia}

Corresponding email address: pratamabima@gmail.com

ABSTRACT

Intellectual Capital (IC) is important because firms in ASEAN needs a lot of competitive advantage, mainly from IC, in order to compete in the era of ASEAN Economics Community (AEC). This study investigates the positive relationship between intellectual capital and firm performance and examine the moderating role of family ownership and institutional ownership on the relationship between intellectual capital and firm performance. The data collected from annual report from high-tech industries and conducted in Indonesia. The final sample used in this study consists of a total of 144 observations. This study uses panel data regression model analysis, i.e. fixed effect regression and random effect regression. The results showed that intellectual capital has a positive effect on financial performance in Indonesia. This result indicate that intellectual capital can give higher financial performance for the firms. On the other hand, the result found that the positive moderating role of family ownership and institutional ownership on the relationship between IC and firm financial performance.

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36

THE EFFECT OF COMPANY CHARACTERISTICS ON

ENVIRONMENTAL DISCLOSURE IN ANNUAL REPORT

(Study On Non-Service Companies Listed In Indonesia Stock

Exchange)

Eko Hariyanto

Universitas Muhammadiyah Purwokerto, Indonesia Email: ekoh0361@gmail.com

ABSTRACT

The main purpose of this study is to examine the effect of company characteristic (company size, profitability, stock exchange listing and environmental performance) on environmental disclosure. Corporate environmental ratings provided by Bapedal through program called PROPER was used to rate thecompany environmental performance. For the present study, a case study field research design was selected. Samples taken by using purposive sampling that result in 66 companies. The analytical method used is multiple regression analysis.The result indicated that environmental performance have a significant positive influence on the environmental disclosure, but company size, profitability, and stock exchange listing failed to show its significant impact.

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37

EFFECT OF PROFITABILITY, LEVERAGE AND

COMPANY SIZE ON ISLAMIC SOCIAL REPORTING ON

SHARIA BANK PERIOD 2012 - 2016

Herman Felani1_{, Rina Mudjiyanti}2_{, Inta Gina Setiawiani}3

1_{Student of Accounting, Universitas Muhammadiyah Purwokerto, Indonesia}

Email: syauqiherman.96@gmail.com

2_{Lecturer of Universitas Muhammadiyah Purwokerto, Indonesia}

Email: rinamudjiyanti@ump.ac.id

3_{Student of Accounting, Universitas Muhammadiyah Purwokerto, Indonesia}

ABSTRACT

This research aims to determine the influence of profitability, leverage and the size of the company against the disclosure of Islamic social reporting (ISR). The population in this research is all the public Sharia bank in the period 2012-2016. And samples that researchers use amounted to 10 public bank syariah bank in Indonesia. This research analyzes the ISR through the annual report of the bank by using a method of analysis of the contents. Data analysis technique used is quantitative data to perform statistical analysis using linear regression analysis, correlation coefficient analysis, determination of the Coefficient analysis, hypothesis testing, and analysis using t- tests. The results of this study indicate that the disclosure does not affect the profitability of Islamic social reporting (ISR). Leverage effect negatively to disclosure of Islamic social reporting (ISR), and the size of the company a positive effect against disclosure of Islamic social reporting (ISR).

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38

FACTORS AFFECTING THE DISTRIBUTION OF CREDIT

AND WITHDRAWAL OF THIRD PARTY/LOAN TO

DEPOSIT RATIO AT BPR WORKING AREA IN OFFICES

OF BANK INDONESIA SEMARANG

Nasiruddin N

Universitas Muhadi Setiabudi Brebes, Indonesia

Mahasiswa Doktor Ilmu Manajemen Universitas Jenderal Soedirman, Purwokerto,Indonesia,

email: nasir.brebes@gmail.com

ABSTRACT

This study aims to analyze the factors that affect the Loan to Deposit Ratio (LDR) in BPR Working Area in Office Bank Indonesia Semarang period 2017.Thepopulation in this study is BPR included in the working area of Bank Indonesia office in Semarang, about 366 BPR. In this study, the population is existing research in 2017. The sampling technique by using simple random sampling method. The number of samples that will be used in this study amount 79 BPR in the working area of Bank Indonesia Semarang. Data obtained from the data of financial statements issued by Bank Indonesia, the data of reports from Economic and Financial Statistics, published monthly by BI office in Semarang, Regional Economic Analysis Reports in Central Java province during the third quarter of 2017, and Mandatory Reports BPR. The analysis technique used is multiple regression and hypothesis test by using t test and F test to test the truth of influence together with a significance level of 5%.

The analysis showed that the variable rate of capital adequacy significantly influence LDR BPR Central Java, variable nonperforming loans significantly influence LDR BPR Central Java, variable of mortgage interest rates have a significant effect on LDR at BPR/Rural Bank of Java Central. The predictive ability of these three variables with the value of adjusted R square of 0.916. This means the variations BPR variable as the dependent variable can be explained by variations in the independent variables are CAR, NPL and lending rates by 91% while the rest influenced by other variables outside this research.

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39

ASSESING OF POST ADAPTATION IFRS ACCOUNTING

RELEVANCE IN BANKING COMPANY

Elly Astuti1_{, Titin Eka Ardiana}2

1 _{Accounting Education Department, Universitas PGRI Madiun}

E-mail: ellyastuti@unipma.ac.id

2_{Accounting Department, Universitas Muhamadiyah Ponorogo}

E-mail: titineka31@gmail.com

ABSTRACT

IFRS convergence is a topic of financial accounting research in various countries since the establishment of the standard into a set of international accounting standards globally. This research trend also happened in Indonesia. The main impression of IFRS convergence is the quality of accounting information. The quality of information in the financial statements is proxied with the level of earnings management, the relevance value of accounting information and stock prices.

This study will focus on the relevance of the value of accounting information because in some of the previous studies that already exist, penastrophes are focused on manufacturing companies. It is rare that research reveals the relevance of the value of accounting information to banking companies and other financial sector firms. Therefore, this study is aimed to reveal the impact of IFRS convergence on the relevance of the value of accounting information to banking companies.

The population of this study is banking companies in 2007-2016. The period 2007-2008 was chosen as the period prior to IFRS, 2012-2013 as the first full adoption period and 2015-2016 as the second full adoption period. Sampling technique using purposive sampling. Analsis technique using multiple linear regression with advanced test using chow test. Result of analysis of increase of Adjusted R2 in period of pre IFRS, Full Adoption Tahp I and Full Adoption Phase II. This shows that during the period of convergence there is an increase in the quality of accounting information proxied with the relevance of accounting value.

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40

THE INFLUENCE OF TAX-DEFERRED TOWARD

EARNINGS MANAGEMENT

Ani Kusbandiyah

Universitas Muhammadiyah Purwokerto, Indonesia E-mail: ani.kusbandiyah@yahoo.com

ABSTRACT

This research aims to obtain empirical evidence of whether there is a positive influence Assets tax-deferred and Acrual toward earnings management Research data are secondary data form of financial statements information property companies, real estate and construction of buildings that are listed in the Indonesia stock exchange publish their financial report period 2009 – 2013.

The results of this study concluded that the assets tax-deferred positive influence toward earnings management on company property, real estate and construction of buildings that are listed on the Indonesia stock exchange, indicated significant value of 0.011 less than 0.05. Accrual and have no positive effect toward earnings management on property companies, real estate and construction of buildings that are listed on the Indonesia stock exchange, indicated significant value of 0.197 more than 0.05

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41

CONSTRUCTING THE COMPUTABLE GENERAL

EQUILIBRIUM (CGE) TO ANALYSE THE IMPACT OF

GOODS AND SERVICES TAX (GST) ON GOVERNMENT

REVENUE AND TARGETED HOUSEHOLD OF M40 AND

B40 IN MALAYSIA

1_{Suriyani Saidi,}2_{Mukaramah Harun,}3_{Norrazman Zaiha Zainol} School of Economics, Finance and Banking, Universiti Utara Malaysia (UUM),

06010 Sintok Kedah, Malaysia,

1_{Email: suri_1402@yahoo.com,}2_{Email: mukaramah@uum.edu.my}

3_{Universiti Malaysia Perlis (UNIMAP), Perlis, Malaysia, email: razman.pe@gmail.com}

ABSTRACT

Computable general equilibrium (CGE) models have been widely used in economic policy analysis in recent years. The selection of the model is based on the CGE model’s ability to see the effects on sectors, household groups, governments, and even able to see the overall economic impact for a time period. In Malaysia, the issues arise from impact of policies analysed in the CGE modelling framework have been constrained in part by the completion of a Social Accounting Matrix (SAM).

The main purpose of this paper is to propose a new Malaysian CGE model framework to analyse the impact of implementation of GST on government revenue and welfare of targeted household groups of B40 and M40 in Malaysia. The CGE model developed in the present paper is based on more recent data in Malaysian SAM (2014). Then the data was modified to suit with Malaysian CGE for GST, namely MYGST_CGE model. This paper describes the structure of MYGST_CGE, with 33 activities, 33 commodities, 7 types of labour, and 7 categories of household groups were constructed. The CGE utilized in the present study can be applied to answer questions concerning whether GST implementation would have the trade-off between government revenue and the targeted groups by taking into account the elements of GST such as standard-rate, zero-rate and exempted rate. For the purpose of policy analysis, simulation exercises are conducted using the multi-sectoral, multi-factorial and multi-households approach. Based on proposed framework model review, the instruments used for measurement of effectiveness and welfare were C-efficiency ratio, regressive, progressive, equivalent variation and simulations. The paper will give an opportunity for future research work in a related area.

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42

HIGHLIGHTING EARNING MANAGEMENT FROM

ISLAM PERSPECTIVE

Rediyanto Putra1_{, Inneke Putri Widyani}2

1_{Public Sector Accounting Program Study, Politeknik Negeri Jember, Jl. Mastrip Kotak}

Pos 164 Jember, Jawa Timur, Indonesia email: rediyanto_putra@polije.ac.id

2 _{Accounting Departement,UPBJJ Universitas Terbuka Jember, Jl. Kaliurang No. 2A}

Jember, Jawa Timur, Indonesia e-mail: inneke@ecampus.ut.ac.id

ABSTRACT

This study aims to assess the behavior of earning management from an Islamic perspective. This research is a qualitative research using postmodern critical paradigm. This postmodern critical paradigm is done by using deconstruction approach. Deconstruction approach in this research is done by three steps that is to review the references, interpretation, and making conclusion. This study concludes that basically the existing earning management in conventional accounting is not in accordance with Islamic values. Earning management is an act of dhazalim, contrary to the value of honesty (siddiq), contrary to itsar value, and contrary to the value of goodness (halal thayyiban). This study also concluded that managers can create good performance with expected profit pattern based on professionalism value in accordance with Islamic shari'ah (akhlakul karimah) in order to be in accordance with Islamic sharia principles.

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43

SITUATIONAL LEADERSHIP AND COMPETENCY

TOWARD WORK MOTIVATION AND ITS IMPACT ON

EMPLOYEE PERFORMANCE OF SERVICE COMPANY

WORKING ATWELL INTERVENTION DIVISION OF

PERTAMINA HULU MAHAKAM

Titi Laras1_{, Nindyo Cahyo Kresnanto}2_{, Rini Raharti}3_{, Nurwiyanta}4_{, Adi Surahman}5 Kholifah Fil Ardhi6

ABSTRACT

The aims of this research to know and obtain empirical evidence of: (1) simultaneous influence between situational leadership and competence on work motivation; (2) partial influence between the situational leadership and competence on employee motivation; (3) simultaneous influence between situational leadership and competence on the performance; (4) Partial influence between situational leadership and competence on the performance; (5) the effect of work motivation on the performance of employees; (6) situational leadership, competence and motivation influence to the performance of employees.The data source used is primary data and secondary data. Type of sampling technique using probability sampling with proportional stratified random sampling method. The samplesare 210 employees. The results: (1). Situational Leadership and Competence Leadership variables simultaneously affect the work motivation; (2). Situational Leadership has no effect partially on work motivation; (3). The competence partially affects the employee's work motivation; (4). Situational Leadership and Competence simultaneously have a positive effect on the performance of employees; (5). Situational leadership partially has no effect on the performance of employees; (6). Competence partially affects the Performance of employees; (7). Work motivation affects the performance of employees. (8). Situational Leadership, Competence, and Work Motivation simultaneously affect the Performance of Employees.

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44

IMPACT OF TRAINING ON SERVICE QUALITY OF

MIDWIFE PRIMARY HEALTH CENTRE IN BANYUMAS

DISTRICT, CENTRAL JAVA

Suyoto1_{, Akhmad Darmawan}2_{, Hengky Widhiandono}3_,

Dr. Ahmad Zainal Abidin bin Abd Razak4_{, Dr. Hariyaty bin Ab Wahab}5

1,2,3_{Lecturer of Economics and Business Faculty,University of Muhammadiyah}

Purwokerto, Indonesia

Email: suyoto_syahlan@yahoo.com, suyoto@ump.ac.id 4,5_{University of Education Sultan Idris, Tanjong Malim, Malaysia}

ABSTRACT

This study is a theoretical study entitled the impact of training on the quality services of midwife at the Primary Health Center in Banyumas District, Central Java. The main problem in this study is how the impact of training on the quality services of midwife. The results of the study show that training is important for organizations that are applied to new employees and long-term employees. This is due to changes in the environment, technology and due to changes in the organization's strategy. Theoretically, training has an effect on service quality.

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45

EMPLOYEE RESPONSE AGAINST MOTIVATION

PROVISION TO EMPLOYMENT AGENCY EDUCATION

AND TRAINING OF NORTH TORAJA DISTRICT

Adriana Ana Marampa

Universitas Kristen Toraja, Sulawesi, Indonesia Email: Ana.marampa@yahoo.com

ABSTRACT

Civil Servants domiciled as an element of the State apparatus in charge of providing services to the community professionally, honestly, equitably and evenly in the implementation of the duties of the State, the successful implementation of these tasks is dependent on the availability of various resources, among which the most important is the human resources because of the support of resources human power has a very strategic support. Therefore, human resources act as planners, and simultaneously as a supervisor of the implementation of activities. To be able to carry out the task properly, the development of employees directed to improve the quality of human resources in order to have attitudes and behaviors that , honesty, responsibility, disciplibased on dedication and prestige so as to provide services in accordance with the demands of development comunity. The purpose of research in is to determine the response of employees to the provision of motivation at the Personnel Board Education and Training District of North Toraja Thus it can be said that the motivation of the employees at the North Sulawesi Education and Training Personnel Board has been satisfactory.From the calculation of the above table shows the number 0.84, it appears that the provision of motivation at the Personnel Board of Education and Training District of North Toraja can be categorized as very strong or have satisfactory employees.

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46

RELATIONSHIP BETWEEN PERSONALITY,

ORGANIZATION COMMITMENT AND SERVICE

QUALITY OF PHARMACISTIN BANYUMAS

RESIDENT,CENTRAL JAVA, INDONESIA

Hengky Widhiandono1_{, Akhmad Darmawan}2_{, Suyoto}3_{, Ahmad Zainal Abidin bin} Abdul Razak3_{, Hariyaty binti Abdul Wahab}4

1,2,3_{Faculty Economic and Bussiness, Universitas Muhammadiyah Purwokerto, 53182,}

Purwokerto, Indonesia

E-mail:hewid2001@yahoo.com, akhmaddarmawan@ump.ac.id, suyoto_syahlan@yahoo.com.

4,5_{FacultyPendidikan Ekonomi, Universitas Pendidikan Sultan Idris, 35900,}

Tanjong Malim, Malaysia

E-mail:ahmad.zainal@fpe.upsi.edu.my, hariyaty@fpe.upsi.edu.my

ABSTRACT

As part of health personnels, quality service of pharmacists at pharmacies has an important role in public health in the long run. Pharmacists help in the treatment and health therapies through providing information about drug, drug side effects until direct distribution of drugs to patients. However, several studies have shown patient dissatisfaction with pharmacists in Indonesia, such as: not enough timefor drug counseling, low level drug knowledge and irrational drug use by community, pharmacists weren’t become central role and as providerfor drug information, pharmacists had not yet been becoming role in therapeutic control and treatment miseducation, pharmacists hadn’t yet guaranteed to attend for patients.

Keyword: Pharmacists, Patient Dissatisfaction, Personality, Organization

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47

NORMATIVE COMMITMENT AS A MEDIATOR

DISTRIBUTIVE JUSTICE AND PROCEDURAL JUSTICE

TOWARDS ORGANIZATION CITIZENSHIP BEHAVIOUR

Alfato Yusnar Kharismasyah, Bima Cinintya Pratama Universitas Muhammadiyah Purwokerto, Indonesia

Email: chipatoyusnar@gmail.com

ABSTRAK

Organizational Citizenship Behavior (OCB) is a crucial factor for efficiency, effectiveness, innovation, and the ability to adapt in a variety of organizations. OCB is a performance indicator that not only measures what an employee can achieve in terms of quantity required but also includes spontaneous and innovative behavior. Bank Negara Indonesia is one of the Goverment Company that are undergoing a good change in the operational system as well as human resources that aim to achieve maximum work. Inovation in the work system at the banking company provide stimuli for employees from basic staff until management position to always be active and has advantages in understanding their job desk. The extraordinary behavior called Organizational Citizenship Behavior is expected change the mindset where an employee is not just mastering one ability to work but can know the ability of other units outside their job desk. Therefore, the purpose of this study is to analyze the influence of Distributive and Procedural Justice on OCB through Normative Commitment.

This research is descriptive and verifikative analysis. Descriptive research is conducted to obtain a description of Distributive Justice, Procedural Justice, Normative Commitment, and OCB. While verifikative research is done for knowing the relationship between variables through statistical calculations. The method used is survey method, while the sampling technique is random sampling with 65 respondents. Data analysis in this research using Partial Least Square (PLS) analysis and found that Distributive Justice, Procedural Justice has a significant effect on Normative Commitment that affects the OCB.

There are several researchers who have researched OCB from a human resource point of view useful for the company. The contribution of this research is to help managers to formulate strategies and implementation of policies related to the proper management of Human Resources and create a new Human Resources with all the best ability to play an extra role in doing the job.

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48

THE INFLUENCE OF INSTRUMENT READINESS AND

SELF EFFICACY TOWARDS STUDENT

ENTREPRENEURIAL INTENTIONS

Hermin Endratno

Department of management, Universitas Muhammadiyah Purwokerto, Jln.Raya Dukuhwaluh,Purwokerto, 53182,Indonesia

E-mail: herminendratno@ump.ac.id

ABSTRACT

This research entitled the influence of instrument readines and self efficacy towards student entrepreneurial intentions. The purpose of this research is to analyze the influence of instrumental readiness and self efficacy to student entrepreneur intention. Respondents in this study were students in Purwokerto City. Analyzer used is multiple regression analysis. Based on data analysis, it is concluded that instrumental readiness and self efficacy have an effect on student entrepreneur intention. It can be suggested that university decision-makers can motivate students through innovative empirical learning, providing information and business networks to improve students' entrepreneurial intentions.

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49

THE DEVELOPMENT OF TOURISM FACILITIES

BASED ON VISITOR PREFERENCES IN TOURISTS

OBJECT KALI PANCUR

Komsi Koranti1_{, Sriyanto}2_{, Moh.Yunanto}3 Universitas Gunadarma, Indonesia 1 _{Email: komsi@staff.gunadarma.ac.id}

2_{Email: ahim@staff.gunadarma.ac.id} 3 _{Email: myunanto@staff.gunadarma.ac.id}

ABSTRACT

Preference is an assessment in choosing something better than the other options. Similarly, consumer decisions in the selection of places related to preferences. Kali Pancur is a tourist attraction in Central Java, which offers the beauty of air along with natural scenery. This study aims to identify visitors and analyze the interests of tourists to the tourist attraction. Kali Pancur based on travel patterns and socio demographic. The data used are primary data sourced from the management and secondary data sourced from responder respondents. Sampling was done by using Accidental Sampling method, which was done through distributing questionnaires to 100 tourists.

This is to free the results more accurately, which can represent responses, desires, and expectations of visitors. The research method used is descriptive quantitative method, that is based on the facts about the perception of tourists to the tourist attraction Kali Pancur. The results of the study showed that the social demographic, mostly in the country (99.20%), the time span (12-40 years), male gender (71.15%), high school education level (60.73%), from Central Java (33.45%), unmarried (67.54%), work as student/student (46.86%), and income level less 1 million rupiah (54.31%). Based on travel patterns of travelers to satisfy (62.15%), with motivation to see the beauty of nature (72.34%), get information from friends/relatives and internet (61,78%), self-tour (75,67%), come with friends / relatives (62.47%), Lama Wisata 1 day (91.21%), tour frequency is 1 time (54.48%), cost / day <100 thousand (50.62%), using private vehicles (43.41%), and wishing to return (91.94%).

Tourists who have different options in choosing a tourist attraction Kali Pancur. Including or most importantly, between: choice of accommodation with tourist destinations, tours, places, places, places, eating places, places, and holiday destinations, dining options, and tourist friends. No problems or relationships, between election with comfort with long tours.

Suggestions from the results of this study from other parties. Kali Pancur can offer the facilities it has to offer, especially with its playground facilities. Promotional system also needs to be improved through mass media and print media, so that the attractions Kali Pancur better known by the public.

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50

VALUE CHAIN ANALYSIS OF BAMBOO CRAFT

INDUSTRY: STUDY ON STRENGTHENING CREATIVE

INDUSTRIES IN BANYUMAS DISTRICT, INDONESIA

Abdul Aziz Ahmad, Bambang, SofiatulKhotimah Economic and Business Faculty, JenderalSoedirman University,

Purwokerto, 53122, Indonesia E-mail: rekan.aziz@gmail.com E-mail: punakawan_cirebon@yahoo.co id

ABSTRACT

This research purposes to find out some strategic policies to encourage the development strategy of industrialization based creative economy in the district of Banyumas, also to support the bamboo utilization for creative industries to it region. Specifically, it will explain general outlook of micro and small enterprises of bamboo handicraft, explain the scale of economic, and describe the chain value. This study will map the production path from the upstream phase to the downstream phase (marketing). The method of analysis in this study will be more qualitative, through interviews with bamboo handicraft businesses in some areas in Banyumas. The results indicate that the craft of bamboo in Banyumas has the potential to be developed. It is associated with a unique product, craftsmen effort to create innovation, the product differentiation which is high enough and the good image of the final product so well known as the original commodity Banyumas. However, some problems still cover the handicraft entrepreneurs who are the industry with this small and microscale category. The low level of promotion, the low carrying capacity of financial institutions, minimum government aids, and the lack of active cooperation among craftsmen become problems in encouraging the development of the bamboo manufacturing.

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51

STRATEGY OF STRENGTHENING PUBLIC

PURCHASING POWER IN PEMALANG DISTRICT

Ali Imron

Student Doctoral Program of Management Science University of General Soedirman Purwokerto, Indonesia

DPK Lecturer in STIE ASSHOLEH Pemalang Email : imron.alialta@gmail.com

ABSTRACT

Human development index is one indicator in the measurement of development success. In general, this study aims to identify the level of income and public expenditure in Pemalang District, analyze the determinant factors of the increasing consumer purchasing power in Pemalang District and formulate the strengtheningstrategies of purchasing power in order to improve the welfare of the community. This study uses panel data analysis with Pooled Least Square Analysis, Fixed Effect Analysis and Random Effect Analysis. The population is 317,586 households (source: BPS Kabupaten Pemalang) and the minimum sample size with Slovin is 399,50 households or rounded for 400 households. The level of community income (household) based on the average primary data collection is Rp. 7,035,137. Based on the main type of work, the highest level of income is in the trading business that is Rp.10.995.238. Meanwhile, other types of jobs such as civil servants, employees, drivers and others who cultivated the community showed a low level of Rp. 3.631.111. The level of public expenditure (households) shows that the type of trade occupation has a higher level of expenditure than other types of work that is Rp. 4.952.857. While the type of agricultural work has a low level of expenditure of Rp. 1.584.286. The result of the regression analysis of the effect of ownership of land production factors on income shows a negative sign. While result of regression analysis influence of working capital / investment, education level, health level and skill level to earnings show positive sign. The influence of income, personal and social factors of consumers in purchasing decisions on expenditures shows a positive effect. While the effect of price increase, interest rate savings and consumer culture in purchasing decisions on expenditure showed a negative sign. Strengthening strategy of public purchasing powerin Pemalang District from income side can be done through capital / investment improvement strategy and labor quality improvement strategy. While strengthening consumer purchasing power in Pemalang District from expenditure side can be done through strategy of price control of goods / services and consumer behavior development strategy.

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52

ANALYSIS OF DETERMINANT FACTORS OF BRAND

EQUITY TO THE BUYING DECISIONOF PREPAID GSM

CARD

Melia Dianingrum

Lecturer at Information System STMIK Amikom Purwokerto, Indonesia, Student of DIM Universitas Jenderal Soedirman Purwokerto, Indonesia

meliadianingrum@amikompurwokerto.ac.id

ABSTRACT

This study aims to determine whether brand awareness, quality perceptions, brand associations and brand loyalty can influence buyingdecision of prepaid GSM card. The population of this study were students using IM3 prepaid GSM card.The method of data analysis used is to use multiple linear regression statistics analysis using SPSS software.. The multiple regression model used in this research has been tested for validity and reliability as well as meet the classical assumption test that is: normality test, multicollinearity test, autocorrelation test and heterokedastisity test. In addition to conducting regression tests, several tests were also performed, namely: Coefficient of Determination (R2), t wtest and F test. The results of the research are brand awareness has no effect on buyingdecision; quality perceptions affect buyingdecision; brand associations have an effect on buyingdecision; brand loyalty to purchase decision; brand awareness, quality perception, brand association, brand loyalty have an effect on buying decision simultaneously.

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53

FACTORS AFFECTING DECISION OF RE-PURCHASE IN

BANYUMAS TRADITIONAL MARKETS

Mugiarti M

Student of The Doctoral Program Management Of Science University ofJenderal Soedirman Purwokerto

Email: mugiarti_27@yahoo.co.id

ABSTRACT

This study is aimed to determine the factors that influence re-purchasedecision in traditional markets. The factors are: price, helpfulness, hospitality, level of comfort, product availability, best service and word of mouth. The subjects of the research are the regular buyers who make transactions in Ajibarang, Wage, and Sokaraja Markets in Banyumas. The sample used in this research is drawn from 160 respondents by using accidental sampling technique. The Structural Equation Modelling is used as the research analysis tool by using AMOS 16.0. The results of hypothesis testing show: (1) the price has positive effect in repurchase decision, (2) helpfulness has positive effect but not significant in repurchase decision, (3) hospitality has positive effect but not significant in repurchase decision, (4) level of comfort has positive effect but not significant in repurchase decision, (5) product availability has positive effect in repurchase decision, (6) best service has positive effect in repurchase decision, (7) word of mouth has positive effect in repurchase decision, (8) word of mouth is the most significant variable which influences repurchase decision.

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54

MARKETING STRATEGY: MARKETING EXPENSE

CONTRIBUTION TO PROFITABILITY

(STUDY ON TELECOMMUNICATION COMPANY)

Totok Haryanto

Business and Economic Faculty of Universitas Muhammadiyah Purwokerto, Indonesia Email: feb.ump.th@gmail.com

ABSTRACT

In several previous research mentioned that there is influence between marketing expenses to profitability and firm value. However, some stakeholders and practitioners perceive that the budget for marketing expenses has already overspent, which means it is assumed that marketing expenses are very high cost and difficult to measure. In this research, will be analyzed about the contribution of marketing expenses to profitability of telecommunication company in Indonesia. Profitability is proxyed as profit margin on sales (PM on Sales), return on assets (ROA), break event point (BEP), and return on equity (ROE). This study also aims to give an idea that marketing activities in which there are marketing expenses, make a positive contribution to corporate profits.

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55

MUSLIM HUB: VIRTUAL PARTNERSHIP STRATEGY

THROUGH CO-CREATION AND CUSTOMER

ENGAGEMENT

Muhammad Baehaqi

Institute of Economic Science of Putra Bangsa Ronggowarsito

Street 18th, Pejagoan, Kebumen, Central Java of Indonesia Email: baehaqimuhammad@gmail.com

ABSTRACT

In a dynamic business environment had encourage increasingly companies to find new forms of competitive advantage through co-creation and co-innovation. The purpose of this article is to discuss the strategy of virtual partnerships developed through the "Muslim hub" as a form of customer-company collaborative mechanism. This strategy relies on networking experience as the development of customer relationship management (CRM) model through the concept of co- creation and customer engagement.

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56

IMPROVING DECISION OF ELECTIONAL SCHOOL

IN JEPARA

Mira Meilia Marka1_{, Nurul Rizka Arumsari}2

Economy and Bisnis faculty, Muria Kudus University, Gondangmanis Bae PO. BOX 53 , Kudus, 59301, Indonesia

1_{Email: mira.meilia@umk.ac.id} 2_{Email: nurul.rizka@umk.ac.id}

ABSTRACT

This study aims to improve the student's decision in choosing to continue their education through quality of service, facilities and sites owned by the school. This research is a qualitative research obtained through information provided by students with case study method and direct field observation. The results showed that the services provided by the administrative staff and teachers have been in accordance with the standards, but it must remain a concern for the quality of service constantly increasing. Fulfillment of school physical facilities becomes the deciding factor in choosing to continue school. The availability of supporting facilities in SMK Negeri 3 Jepara such as library, parking lot, toilets, praying room and comfortable classroom encourage prospective students to enroll in this school. The location of the school in the center of the city of Jepara became the main attraction for prospective students.

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57

THE REVIEW OF UNDERSTANDING OF PRODUCT

KNOWLEDGE DIFFERENCES

Erny Rachmawati

Dosen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto Mahasiswa Program Doktor Universitas Jenderal Soedirman

Email ErnyRachmawati@ump.ac.id, ernyrachmawati67@gmail.com

ABSTRACT

Research on 'Product Knowledge' a few years ago has various meanings, so to plan the research needs to be careful in choosing the meaning of product knowledge. The purpose of this article is to know the differentiation of product knowledge understanding, and to provide an overview to researchers in order to determine their own product knowledge according to the research needs. The method used is by reviewing and studying some past research related to product knowledge for consumers. Expected results are: 1) so that researchers can understand why there is a difference understanding of Product Knowledge in each study. 2) In order for researchers to determine their own Product Knowledge by adjusting to the needs, direction, scope and object of research to be performed.