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PROSIDING Seminar Nasional Prosiding Seminar Nasional dan Call for Paper “USINERDS
A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS - i Dewan Redaksi
Pengarah Dr. Wisnu Untoro, MS Drs. M. Agung Prabowo, M.Si, Ph.D., Ak Drs. Harmadi,
MM Lukman Hakim, SE, M.Si, Ph.D. Penanggung Jawab M.Yusuf Indra Purnama, SE,
M.Rech Tim Reviewer Dra. Juliarti, M.Si, Ak Julius Jogi Christina, M.Si, Ak, CPA Agus
Arianto Toly, MSA, Ak Prof. Drs. Djoko Suhardjanto, M.Com (Hons ),Ph.D, Ak Dr.
Hunik Sri Runing S., M.Si Dr. Mulyanto, ME Editor Johadi SE Wahyu Trinarningsih SE,
MM, MA Putri Nugrahaningsih, SE, M.Ak, Ak Arum Setyowati, SE, MM Desy Mayasari, SE,
M.Sc Layout & Cover: Sofyan Hadinata, SE, M.Sc, Ak Revi Ilham Irmawan Dicetak oleh:
Penerbit Romiz Aisy Jl. Merbabu Raya No. 18 RT.07/RW.08 Sabrang Lor, Mojosongo,
Surakarta Telp. 0271 7099843/HP.085647203279 Email:romizaisy@yahoo.co.id Isi di luar
tanggung jawab Percetakan Prosiding Seminar Nasional dan Call for Paper “USINERDS
A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS - ii SAMBUTAN
DEKAN Dalam memasuki era Asia tidak dapat dipungkiri perlu kesiapan penuh dari
berbagai pihak.
Oleh karenanya perlu kesadaran kalangan akademisi untuk mentransfer ilmu bagi
masyarakat luas. Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret (UNS) sebagai
sebuah institusi pendidikan ikut mengambil peran dalam perkembangan ilmu dan
pengetahuan. Hal ini dilakukan sebagai langkah perwujudan visi dan misi serta
mendukung pelaksanaan Tri Dharma Perguruan Tinggi yang meliputi pendidikan,
penelitian, da pengabdian kepada masyarakat.
Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret (UNS) pada tahun ini
menyelenggarakan seminar nasional dan call for paper dengan tema “in : Tds Era” .
Kegiatan ini diharapkan akan dapat memberikan sumbangsih dalam bentuk ide-ide
berkualitas sebagai rekomendasi bagi pemerintah di bidang ekonomi. Seminar nasional
dan call for paper ini merupakan acara rutin tahunan yang diselenggarakan oleh
Fakultas Ekonomi dan Bisnis UNS.
Kegiatan ini juga dirancang sebagai bagian dari rangkaian kegiatan Dies Natalis UNS
ke-38. Kami mengucapkan terima kasih dan selamat kepada para akademisi, praktisi,
peneliti maupu regulator yang telah berpartisipasi dalam kegiatan ini. Besar harapan
kami kegiatan ini memberikan manfaat dalam pengembangan ilmu dan pengetahuan.
Surakarta, 18 Maret 2014 Dekan, Dr. Wisnu Untoro, MS NIP.
19540220 198003 1 002 Prosiding Seminar Nasional dan Call for Paper “USINERDS A”
Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS - iii SAMBUTAN KETUA
PANITIA AssalamualaikumWr. Wb Salam sejahtera untukkita semua, Puji syukur kami
panjatkan kehadirat Alloh SWT atas terselenggaranya Call for Papers dan emir sional
Business Soci: owarAsian a” , 2014. Seminar nasional ini merupakan agenda tahunan
Fakultas Ekonomi dan Bisnis UNS dalam rangka memperingati dies natalis ke-38
Universitas Sebelas Maret Surakarta.
Dalam menyongsong momen kebangkitan era Asia, Indonesia perlu mengambil peran
strategis dan aktif dalam memanfaatkan momentum ini. Peningkatan daya saing,
kewirausahaan, sinergi pemerintah-swasta, serta sustainabilitas yang merupakan
implementasi dari Business in Society menjadi hal yang relevan untuk dikembangkan.
Panitia call for papers dan seminar nasional pada tahun ini menerima 130 artikel dari
berbagai perguruan tinggi ditanah air serta para peneliti dari luar perguruan tinggi.
Setelah melalui proses seleksi, panitia memutuskan bahwa artikel yang layak untuk
dipresentasikan sejumlah 110 artikel dari bidang ilmu ekonomi, manajemen, dan
akuntansi.
Sebaran institusi asal dan jumlah pemakalah yang ikut berpartisipasi dalam kegiatan
tahun ini menunjukkan perkembangan positif yang patut kita apresiasi sebagai salah
satu wujud semakin tingginya minat peneliti dalam dunia riset. Ucapan terimakasih kami
sampaikan kepada berbagai pihak yang telah mendukung terselenggaranya seminar ini.
Semoga kerjasama dan dukungan serta partisipasi dari seluruh pihak dapat kita
tingkatkan pada kesempatan berikutnya. WassalamualaikumWr.Wb Surakarta, 18 Maret
2014 Ketua, M. Yusuf Indra Purnama S.E., M.Rech Prosiding Seminar Nasional dan Call
for Paper “USINERDS A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS -
iv DAFTAR INSTITUSI PESERTA SEMINAR NASIONAL & CALL FOR PAPER
“BUSSOCIETYDS ASN EA 1 AKADEMI AKUNTANSI YKPN YOGYAKARTA 2 BADAN
KEBIJAKAN FISKAL KEMENTERIAN KEUANGAN 3 IAIN SULTAN AMAI GORONTALO 4
KEMENTERIAN RISET DAN TEKNOLOGI 5 POLITEKNIK NEGERI PADANG 6 PRASETIYA
MULYA BUSINESS SCHOOL JAKARTA 7 STIE PENGEMBANGAN BISNIS DAN
MANAJEMEN JAKARTA 8 STIE SWASTAMANDIRI SURAKARTA 9 STIE WIDYA
MANGGALA SEMARANG 10 UIN SUSKA RIAU 11 UNIKA WIDYA MANDALA SURABAYA
12 UNISBANK SEMARANG 13 UNIVERSITAS AIRLANGGA SURABAYA 14 UNIVERSITAS AL
AZHAR INDONESIA 15 UNIVERSITAS ATMA JAYA YOGYAKARTA 16 UNIVERSITAS
BALIKPAPAN 17 UNIVERSITAS BINA DARMA PALEMBANG 18 UNIVERSITAS BRAWIJAYA
MALANG 19 UNIVERSITAS ESA UNGGUL JAKARTA 20 UNIVERSITAS GADJAH MADA
YOGYAKARTA 21 UNIVERSITAS GUNADARMA JAKARTA 22 UNIVERSITAS HASANUDDIN
MAKASAR 23 UNIVERSITAS IBA PALEMBANG 24 UNIVERSITAS INDRAPRASTA PGRI
JAWA BARAT 25 UNIVERSITAS ISLAM DARUL ULUM LAMONGAN 26 UNIVERSITAS
ISLAM INDONESIA YOGYAKARTA 27 UNIVERSITAS JENDERAL SOEDIRMAN
PURWOKERTO 28 UNIVERSITAS KATOLIK WIDYA MANDALA SURABAYA 29
UNIVERSITAS KRISTEN SATYA WACANA SALATIGA 30 UNIVERSITAS MARITIM RAJA ALI
HAJI TANJUNGPINANG 31 UNIVERSITAS MUHAMMADIYAH MALANG 32 UNIVERSITAS
MUHAMMADIYAH SIDOARJO Prosiding Seminar Nasional dan Call for Paper “USINERDS
A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS - v 33 UNIVERSITAS
MUHAMMADIYAH SURAKARTA 34 UNIVERSITAS MULAWARMAN SAMARINDA 35
UNIVERSITAS PAKUAN BOGOR 36 UNIVERSITAS RIAU 37 UNIVERSITAS SEBELAS MARET
SURAKARTA 38 UNIVERSITAS SILIWANGI TASIKMALAYA 39 UNIVERSITAS STIKUBANK
SEMARANG 40 UNIVERSITAS TARUMANAGARA, JAKARTA 41 UNIVERSITAS TELKOM 42
UNIVERSITAS TERBUKA 43 UNIVERSITAS TERBUKA DPK UPBJJ-UT PALEMBANG 44
UNIVERSITAS TERBUKA KANTOR UPBJJ-UT SURABAYA 45 UNIVERSITAS TERBUKA
TANGERANG SELATAN - BANTEN 46 UNIVERSITAS TRIBUANA TUNGGADEWI 47
UNIVERSITAS TRUNOJOYO MADURA 48 UNIVERSITAS WARMADEWA – BALI 49
UNIVERSITAS WIDYA MANDALA SURABAYA 50 UNIVERSITAS WIDYATAMA BANDUNG
Prosiding Seminar Nasional dan Call for Paper “USINERDS A” Surakarta, 18-19 Maret
2014 Fakultas Ekonomi dan Bisnis UNS - vi DAFTAR ISI Dewan Redaksi i Sambutan
Dekan ii Sambutan Ketua Panitia iii Daftar Institusi Peserta Seminar Nasional & Call For
Paper iv Daftar Isi v i Daftar Abstrak A.
Bidang Akuntansi PERBEDAAN TINGKAT KEPEMILIKAN ASING DAN JUMLAH

PERUSAHAAN PERATA LABA PADA PERIODE SEBELUM DAN SESUDAH PENGUMUMAN
PENERAPAN IFRS DI INDONESIA 1 Murtaziqoh & Yeterina Widi Nugrahanti THE EFFECT
OF SYSTEMATIC RISK MODEL OF FUNDAMENTAL AND STOCK COMPANY STUDY FOOD
AND BEVERAGE FIRM LISTING IN INDONESIA STOCK EXCHANGE (BEI) YEAR 2008 –
2012 2 Novi Darmayanti PENGARUH PERATAAN LABA DAN CORPORATE SOCIAL
RESPONSIBILITY (CSR) DISLOSURE TERHADAP REAKSI PASAR (STUDI EMPIRIS PADA
PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) 3
Apriwandi & Rikoyudha Pratama PENGARUH PENGUNGKAPAN TERHADAP NILAI
PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
TAHUN 2012) 4 Timotius Kevin Sugito, Yeterina Widi Nugrahanti & Ari Budi Kristanto
PERBEDAAN PERILAKU INCOME SMOOTHING DALAM TAHAPAN SIKLUS DAUR HIDUP
PERUSAHAAN MANUFAKTUR 5 Asterita Dessy Philiana, Ari Budi Kristanto & Mi Mitha
Dwi Restuti PENGUNGKAPAN (DISCLOSURE) PENGUKURAN KINERJA NONFINANSIAL
DAN KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI
TAHUN 2011 -2012 6 Aulia Fauziyah & Y Anni Aryani Prosiding Seminar Nasional dan
Call for Paper “USINERDS A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis
UNS - vii INTELLECTUAL CAPITAL: TANTANGAN AKUNTANSI DALAM EKONOMI
BERBASIS PENGETAHUAN 7 Partiwi Dwi Astuti & Ida Ketut Kusumawijaya PENGARUH
FAKTOR-FAKTOR PENENTU KEBIJAKAN STRUKTUR MODAL TERHADAP LEVERAGE:
PENDEKATAN PECKING ORDER THEORY 8 Devi Febrianti, Ratna Utami & Sri Nastiti A.
PENGARUH ROA, EPS, TVA TERHADAP RETURN SAHAM PERUSAHAAN KONSTRUKSI,

PROPERTI DAN REAL ESTATE YANG LISTING DI BEI 9 Septi Ike Nur Rohmah, Eny
Suprapti & Sri Nastiti A. PENGARUH CSR DISCLOSURE, LEVERAGE DAN PROFITABILITAS
TERHADAP EARNING RESPONSE COEFFICIENT (STUDI EMPIRIS PADA PERUSAHAAN
PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 - 2012)
10 Fira Faradilami Megasari Putri, Ratna Utami & Sri Nastiti A.
PENGARUH CORPORATE GOVERNANCE (CG) TERHADAP PERINGKAT OBLIGASI PADA

LEMBAGA KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 11 Firda Ayu
Amalia, Masiyah Kholmi & Widayat PENGARUH INTELLECTUAL CAPITAL TERHADAP
KINERJA KEUANGAN PERUSAHAAN: STUDI EMPIRIS DI INDONESIA 12 Andmi Maula &
Reny Nur’Ain PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DAN
KEBIJAKAN DIVIDEN 13 Irwansyah, Syarifah Hudayah & Alifia Dilla Sastaviyana
MASALAH DAN SOLUSI PENERAPAN SAK ETAP DALAM PENYUSUNAN LAPORAN
KEUANGAN UKM DI JAWA BARAT 14 Wawan Sukmana & Irman Firmansyah
HUBUNGAN SEBAB AKIBAT ANTARA PERSPEKTIF PENGUKURAN KINERJA DALAM
BALANCED SCORECARD 15 Fitri Rohmah Izzati & Y.
Anni Aryani METODE EARNINGS MANAGEMENT DALAM PERSPEKTIF INCOME

SMOOTHING 16 Yuni Pristiwati Noer Widianingsih DAMPAK MANAJEMEN LABA
TERHADAP RELEVANSI INFORMASI AKUNTANSI 17 Sri Handayani & Abdurrahman
2014 Fakultas Ekonomi dan Bisnis UNS - viii THE INFLUENCE OF MORAL INTENSITY,
PERSONAL CHARACTERISTIC, AND ORGANIZ CERIST SENSITIVITY (EMPIRICAL STUDY
ON KAP MALANG) 18 Fithriyani Rahmah, Masiyah Kholmi & Ach.Syaiful Hidayat A
PENGARUH KOMITE AUDIT, KONDISI KEUANGAN DAN PERTUMBUHAN PERUSAHAAN
TERHADAP OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN
MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012) 19 Akhmad
Nurhadi Putranto, Masiyah Kholmi & Achmad Syaiful Hidayat Anwar UKURAN KOMITE
AUDIT MEMPERKUAT PENGARUH PENGUNGKAPAN AKTIVA TETAP TERHADAP
ASIMETRI INFORMASI 20 Evi Gantyowati & Okky Surya Permana KARAKTERISTIK
KOMITE AUDIT DAN KINERJA PERUSAHAAN PADA SAAT KRISIS KEUANGAN GLOBAL
DAN NON KRISIS 21 Binta Ulfatul Fikriyah & Sutaryo FAKTOR PENENTU TINGKAT
KORUPSI PEMERINTAH DAERAH DI INDONESIA 22 Devita Wendy Andreswari & Sutaryo
KARAKTERISTIK KEUANGAN DAERAH, NON KEUANGAN DAERAH DAN KINERJA
PENYELENGGARAAN PEMERINTAH DAERAH 23 Diah Prasetya Ningsih & Sutaryo
DETERMINANT AUDIT DELAY ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI
INDONESIA 24 Dewi Adhayanti & Sutaryo COMPARATIVE STUDY OF ACCOUNTING
AND ISLAM: THE PRACTICE OF PAWNSHOPS (BOROH) IN ROKAN HILIR – PROVINCE OF
RIAU 25 Andi Irfan & Febri Rahmi PENGARUH KEADILAN, SISTEM PERPAJAKAN,
DISKRIMINASI DAN SANKSI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK
MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION) 26 Ahmad Faruq Kholilul Bari,
Ahmad Juanda & Setu Setyawan ARAH KEBIJAKAN PERPAJAKAN INDONESIA:
TANTANGAN DAN PELUANG DALAM JANGKA MENENGAH 27 Eddy Mayor Putra Sitepu
2014 Fakultas Ekonomi dan Bisnis UNS - ix PERSEPSI WAJIB PAJAK TERHADAP
DIBERLAKUKANNYA PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 46
TAHUN 2013 28 Juhan Nurhanjaya & Ari Kuncara Widagdo PENGARUH CORPORATE
GOVERNANCE, KEPEMILIKAN KELUARGA DAN UKURAN PERUSAHAAN TERHADAP TAX
AVOIDANCE 29 Sarnita Basani Siahaan & Yane Devi Anna ADOPSI SISTEM INFORMASI
AKUNTANSI PADA USAHA KECIL DAN MENENGAH: SUDAHKAH SELARAS? STUDI
EMPIRIS PADA USAHA KECIL DAN MENENGAH DI SURABAYA DAN SEKITARNYA 30
Agnes Utari Widyaningdyah FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM
AKUNTANSI (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI SEMARANG YANG
MENERAPKAN K-SYSTEM) 31 Anton PENGARUH COMPUTER SELF EFFICACY,
PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGALAMAN AUDITOR TERHADAP
KUALITAS AUDIT BERBANTUAN KOMPUTER 32 Yane Devi Anna & Novi Nugrahani B.
Bidang Ilmu Ekonomi PEMBERDAYAAN WANITA DAN PENINGKATAN PERANANNYA

DALAM PEMBANGUNAN (STUDI KASUS : KOTA DEPOK) 33 Siti Marti'Ah & Dhian Tyas
Untari PENGARUH ALOKASI BELANJA DAERAH TERHADAP KEMISKINAN DI PROPINSI
JAWA TENGAH 34 Sri Isnowati POLA RUMAH TANGGA INDONESIA KELUAR DARI
KEMISKINAN 35 Rini Setyastuti PERKEMBANGAN LEMBAGA KEUANGAN SYARIAH DI
WILAYAH JAWA TENGAH SELATAN 36 Kikin Windhani, Fajar Hardoyono, Hary Pudjianto
& Sugito IMPLEMENTASI MODEL INPUT BERBASIS SYARIAH DI PERUSAHAAN-
PERUSAHAAN JAKARTA ISLAMIC INDEX 37 Jumansyah Prosiding Seminar Nasional dan
Call for Paper “USINERDS A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis
UNS - x INOVASI BISNIS DALAM PERSPEKTIF PERSAINGAN BISNIS MODERN 38 P. Julius
F.
Nagel ATRIBUT DAYA TARIK WISATA BUDAYA SEJARAH 39 Suyatmin Waskito Adi & Edy
Purwo Saputro PERGERAKAN TINGKAT SUKU BUNGA SETELAH BERLAKUNYA
LIBERALISASI KEUANGAN DI MALAYSIA 40 Dhona Shahreza DAMPAK LIBERALISASI
PENUH ASEAN FREE TRADE AGREEMENT (AFTA) TERHADAP PEREKONOMIAN
INDONESIA 41 Benny Gunawan Ardiansyah ANALISIS PENGARUH STRUKTUR MODAL
DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KEPUTUSAN INVESTASI DAN
HARGA SAHAM MELALUI ANALISIS JALUR 42 Tumpal Manik ANALISIS FAKTOR-FAKTOR
INTERNAL DAN EKSTERNAL YANG BERPENGARUH TERHADAP FLUKTUASI KURS
DOLLAR AS TERHADAP RUPIAH PERIODE 2005.07-2013.11 43 Sugiartiningsih ANALISIS
DISPARITAS INFLASI ANTAR DAERAH DI INDONESIA TAHUN 2008 - 2012 44 Ira
Puspitasari & Birgitta Dian Saraswati ANALISIS DAMPAK KRISIS KEUANGAN YUNANI
DAN AMERIKA TERHADAP NEGARA ASEAN-5 DAN AUSTRALIA TAHUN 2011 45
Nugroho Saputro MINIMUM WAGE EFFECTS UNDER INTERACTION ON WAGE AND
EMPLOYMENT: EVIDENCE FROM THE COVERED SECTOR IN INDONESIA 46 Devanto S.
Pratomo PENGEMBANGAN INOVASI MODEL PEMBERDAYAAN MASYARAKAT DESA DI

KABUPATEN PACITAN 47 Izza Mafruhah DAMPAK IMPLEMENTASI MASYARAKAT
EKONOMI ASEAN (MEA) 2015 TERHADAP DAYA SAING INDUSTRI TEKSTIL DAN
PRODUK TEKSTIL (TPT) INDONESIA 48 Y. Sri Susilo Prosiding Seminar Nasional dan Call
for Paper “USINERDS A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS -
xi DAMPAK BERDIRINYA TOKO MODERN (MINIMARKET) DITENGAH- TENGAH TOKO
TRADISIONAL (TOKO) (SURVEY PADA TOKO TRADISIONAL DI KECAMATAN CISAGA
KABUPATEN CIAMIS) 49 Yoga Tantular Rachman & Dendy Syaiful Akbar
KOMERSIALISASI TEKNOLOGI DALAM UPAYA PENINGKATAN DAYA SAING INDUSTRI
INDONESIA 50 Adawiah, Purno Tri Aji & Ragil Yoga Edi PENGARUH PENDAPATAN PER
KAPITA TERHADAP PENGELUARAN PEMERINTAH DI INDONESIA PERIODE 1993-2012 51
Sugiartiningsih ANALISIS DAYA SAING INDUSTRI AGRO INDONESIA MENUJU ERA
EKONOMI ASIA 52 Pandriadi & Nurkardina Novalia STRATEGI PEMBERDAYAAN
PENGRAJIN LURIK DAN BATIK DALAM MENINGKATKAN PEMBANGUNAN EKONOMI DI
KABUPATEN KLATEN 53 Mulyanto STRATEGI BERSAING INDUSTRI KREATIF LOKAL:
PENDEKATAN THREE GENERIC COMPETITIVE STRATEGY 54 Wiwiek Rabiatul Adawiyah
SISTEM PELAYANAN TERPADU: PERSPEKTIF BIAYA TRANSAKSI PENGARUHNYA
TERHADAP PENINGKATAN INVESTASI KABUPATEN KLATEN 55 Sutanto, Riwi Sumantyo,
Mulyadi & Arif Rahman Hakim EFEKTIVITAS PELAKSANAAN ANGGARAN DITINJAU DARI
KAPASITAS INDIVIDU DAN BUDGETARY GOAL CHARACTERISTICS 56 Shinta Permata
Sari C.
Bidang Manajemen “OMBATING SMUGGING: WE ARE PLAY – AN INDONASE STUDY 57

Hidajat Hendarsjah PROFIT PLANNING PERSPECTIVE (STUDY AT SMES INDUSTRY
CENTER IN MALANG) 58 Mychelia Champaca & Moch. Nurhidayat Prosiding Seminar
Nasional dan Call for Paper “USINERDS A” Surakarta, 18-19 Maret 2014 Fakultas
Ekonomi dan Bisnis UNS - xii PENGARUH PSYCHOLOGICAL CHARACTERISTICS DAN
ENTREPRENEURIAL COMPETENCIES TERHADAP KESUKSESAN WIRAUSAHAWAN
WANITA 59 Mei Ie & Nurhalimah SERVICE PERFORMANCE ICT TRAIN NEW
TECHNOLOGIES TOWARDS ORGANIZATIONS: CASE STUDY ASINDO INFORMATIKA 60
John Tampil Purba PENGARUH PELATIHAN DAN PENGAWASAN TERHADAP
KESELAMATAN DAN KESEHATAN KERJA (K3) DAN PRESTASI KARYAWAN PT TRUBA
JAYA ENGINEERING DI PANGKALAN KERINCI 61 Susi Hendriani & Mangapul Sitanggang
PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS DAN GROWTH TERHADAP
KEBIJAKAN DIVIDEN PERUSAHAAN NONBANK LQ-45 62 Febrian Adi Darma & Waseso
Segoro ANALISIS CLUSTER TIPE STRATEGI MANUFAKTUR DAN PENGARUHNYA
TERHADAP KINERJA PERUSAHAAN DI TASIKMALAYA 63 Edy Suroso ANALISIS
PENGARUH BIAYA AGENSI, TAHAP DAUR HIDUP PERUSAHAAN DAN REGULASI
TERHADAP KEBIJAKAN DEVIDEN PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA
ISLAMIC INDEX (JII) 64 Yoga Kinayung & Sutrisno PENGARUH KEBIJAKAN MANAJEMEN
DAN PEMBIAYAAN TERHADAP KINERJA BANK SYARIAH KAJIAN EMPIRIS PADA BANK
SYARIAH DI INDONESIA 65 Sutrisno & R.
Agus Basuki ANALISIS FAKTOR-FAKTOR PENENTU PROFITABILITAS BANK BPD (STUDI

KASUS PADA BANK BPD DI INDONESIA TAHUN 2006 – 2011) 66 Agus Murdiyanto
ANALISIS PERBANDINGAN RISIKO SISTEMATIS DAN ABNORMAL RETURN PADA
PERISTIWA STOCK SPLIT 67 Suskim Riantani, Dirgabri Oktavia Hutagalung & Gugun
Sodik PERBANDINGAN KINERJA BANK UMUM SYARIAH DAN BANK UMUM
KONVENSIONAL DI INDONESIA 68 Bambang Agus Pramuka Prosiding Seminar Nasional
dan Call for Paper “USINERDS A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan
Bisnis UNS - xiii ANALISIS PRODUKSI, BIAYA DAN PENDAPATAN USAHATANI PADI
POLA SRI (SYSTEM OF RICE INTENSIFICATION) (STUDI KASUS DI EMBAWANG DAN
TANJUNG BULAN KECAMATAN TANJUNG AGUNG KABUPATEN MUARA ENIM) 69 Enny
Sri Martini PENGARUH PENGHIMPUNAN DANA PIHAK KETIGA DAN NON PERFORMING
FINANCING TERHADAP PENYALURAN DANA PERBANKAN SYARIAH DI INDONESIA 70
Hadiah Fitriyah & Septi Virlinawati ASPEK BIAS DALAM PENGAMBILAN KEPUTUSAN
PEMBELIAN PRODUK ASURANSI JIWA (STUDI PADA PEGAWAI AKADEMIK UKSW) 71 Alvi
Novia & Maria Rio Rita PENGARUH PERSEPSI KEADILAN PADA HUBUNGAN ANTARA
AGEN- DISTRIBUTOR PULSA TELEKOMUNIKASI TERHADAP KINERJA AGEN 72 Badri
Munir Sukoco, Denny Febrianto & Surya Himawan PERSEPSI KONSUMEN TERHADAP
PRODUK PRIVATE LABEL INDOMARET (STUDI PADA INDOMARET DI SALATIGA) 73
Bahaduri Wibisono & Eristia Lidia Paramita PENGARUH KEPERCAYAAN KONSUMEN
TERHADAP TOKO ONLINE PADA PEMBELIAN IMPULSIF (STUDI KASUS PADA TOKO
ONLINE NAGISA ZAPPELIN DI JEJARING SOSIAL FACEBOOK) 74 Yuni Tri Puspita Sari &
Agus Suroso STRATEGI ATRIBUT PRODUK DALAM PENATAAN PASAR MODERN DAN
PERLINDUNGAN PASAR TRADISIONAL 75 Suliyanto PENGARUH IMPLEMENTASI
CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP CITRA PERUSAHAAN (STUDI
PADA PT SEMEN INDONESIA (PERSERO) TBK) 76 Laili Nurul Qomariah, Fariyana
Kusumawati & Yuni Rimawati KEADILAN PELAYANAN YANG DIRASAKAN (SERVICE
FAIRNESS PERCEPTION) PARA PELANGGAN RUMAH MAKAN PADANG SEDERHANA DI
DKI JAKARTA PADA EMOSI DAN NIAT BERPERILAKUNYA 77 Shine Pintor Patiro, Kresno
Hendarto & Hety Budiyanti SUKSES FAKTOR DALAM ADOPSI E-BANKING 78 Edy Purwo
Saputro Prosiding Seminar Nasional dan Call for Paper “USINERDS A” Surakarta, 18-19
Maret 2014 Fakultas Ekonomi dan Bisnis UNS - xiv E-COMMERCE: PENDEKATAN
KONSEPTUL DAN EMPIRIS 79 Mabruroh & Edy Purwo Saputro PENGARUH COUNTRY
OF ORIGIN IMAGE, PRODUCT KNOWLEDGE, DAN INVOLVEMENT TERHADAP
PURCHASE INTENTION 80 Christina Esti Susanti MODEL PERILAKU KONSUMEN DALAM
MEMILIH JASA ANGKUTAN UMUM DI KOTA PADANG 81 Ika Yuanita & Nurhayati
ANALISA KEPUASAN MAHASISWA TERHADAP WEBSITE UNIVERSITAS XYZ
HUBUNGANNYA DENGAN LOYALITAS MAHASISWA 82 Sri Nawangsari, Lydia Iskandar &
Eri Prasetyo Wibowo PELATIHAN PENGEMBANGAN BLOG E-COMMERCE BAGI
PENGRAJIN UKIRAN DI KOTA PALEMBANG 83 Dedi Rianto Rahadi & Zanial EFEKTIVITAS
ELEMEN KUNCI MANAJEMEN MEREK DALAM MEMBENTUK LOYALITAS KONSUMEN 84
Catur Sugiarto & Mahastuti Agoeng BRAND FAMILIARITY, IMAGE CONGRUENCE, DAN
RESPON KONSUMEN PADA SOCIAL MEDIA ADVERTISING 85 Sony Kusumasondjaja
SERVICE QUALITY OF LIBRARY TOWARD AN INTERNATIONAL COLLEGE QUALITY 86
Rorim Panday PENGARUH SPORT CELEBRITY ENDORSER DAN BRAND EQUITY PADA
KEPUTUSAN PEMBELIAN PRODUK 87 Hetty Karunia Tunjungsari & James NIAT BISNIS
ONLINE: PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL & THEORY OF REASONED
ACTION 88 Haryanto, Heru Purnomo & Yeni Fajariyanti “PGCEK DAUAR TERHADAP
INTENSI KEPUTUSAN PEMBELIAN BATIK PRINTING DI P BK A TANH ABA(STUDSIK
PRINTING KENCANA UNGU ) 89 Hendi Nurcahyo & Dihin Septyanto Prosiding Seminar
Nasional dan Call for Paper “USINERDS A” Surakarta, 18-19 Maret 2014 Fakultas
Ekonomi dan Bisnis UNS - xv DETERMINASI POSITIONING WISATA KULINER DI KOTA
BENGKULU 90 Dhian Tyas Untari & Ari Fiyanto PENGARUH CORPORATE IMAGE PADA
CUSTOMER SATISFACTION YANG DIMEDIASI OLEH SERVICESCAPE DAN EMPLOYEES 91
Ira Hidayati & Siti Khoiriyah PENGARUH KUALITAS PELAYANAN SHOPKEEPER
TERHADAP KEPUASAN PENGUNJUNG DISTRO BABY BANDUNG 92 Ferien Marshela &
Pipin Sukandi INTENSI VARIETY SEEKING KONSUMEN INDONESIA MENJELANG ERA
PERDAGANGAN BEBAS ASEAN 2015: SEBUAH TELAAH LITERATUR SISTEMATIS 93
Alexander Joseph Ibnu Wibowo PANGSA PASAR DAN RESIKO PERPINDAHAN NASABAH
BANK KONVENSIONAL DAN BANK SYARIAH PADA SEGMEN MASYARAKAT GURU 94
Any Meilani & Deddy A.
Suhardi HUBUNGAN KEPEMIMPINAN, KETERIKATAN KARYAWAN, DAN PERILAKU

KEWARGAAN ORGANISASIONAL 95 D. Wahyu Ariani PENGARUH FAKTOR KOMITMEN
MANAJEMEN PUNCAK, FAKTOR SOSIAL DAN FAKTOR INDIVIDUAL TERHADAP
COGNITIVE ABSORPTION DALAM KEPERCAYAAN-KEPERCAYAAN MENGGUNAKAN
E-LEARNING 96 Supardi & Didi Achjari EKSISTENSI INTELLECTUAL CAPITAL, TINJAUAN
THE HUMAN CAPITAL THEORY DAN THE INTANGIBLE PERSPECTIVE 97 Sigit Hermawan
KARAKTERISTIK INDIVIDU DAN KECERDASAN EMOSIONAL PEMIMPIN PENGARUHNYA
TERHADAP KOMITMEN ORGANISASI DAN OCB PADA KARYAWAN PTPN XII KEBUN
MUMBUL 98 Kristian Suhartadi Widi Nugraha & Acep Edison PENGARUH KOMITMEN
OGANISASI DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP OCB PADA
KARYAWAN UNIVERSITAS TERBUKA 99 Nenah Sunarsih & Deni Surapto PERAN
MEDIASI MOTIVASI KERJA DI PT KAI DAERAH OPERASI VIII 100 Anis Eliyana & Tri Wahyu
Wijayanti Prosiding Seminar Nasional dan Call for Paper “USINERDS A” Surakarta, 18-19
Maret 2014 Fakultas Ekonomi dan Bisnis UNS - xvi PERSEPSI KARYAWAN TERHADAP
PENERAPAN SISTEM PENILAIAN KINERJA DI UNIVERSITAS TERBUKA 101 Ami Pujiwati,
Heriyanni Mashithoh & Etik Ipda Riyani GAYA KEPEMIMPINAN DAN HUBUNGANNYA
PADA RISK PERCEPTION DAN SAFETY CLIMATE DI SAFETY CRITICAL ORGANIZATION
(SCO) 102 Nidya Ayu Arina PENGARUH JOB SATISFACTION TERHADAP PERFORMANCE
DI AIRASIA INDONESIA DENGAN INTERVENING AFFECTIVE ORGANIZATIONAL
COMMITMENT DAN CONTINUANCE ORGANIZATIONAL COMMITMENT 103 Sagita
Novilia & Anis Eliyana ANALISIS KOMITMEN PROFESIONAL DAN SOSIALISASI
ANTISIPATIF SERTA HUBUNGANNYA DENGAN WHISTLEBLOWING 104 Bakri, Farid Wajdi
& Mahfiza PENGARUH KOMPETENSI, PELATIHAN, DAN MOTIVASI TERHADAP KINERJA
PEGAWAI BAPPEDA DI KABUPATEN PENAJAM PASER UTARA 105 Didik Hadiyatno
KOMPETENSI STRATEGIS, KINERJA MANAJEMEN PASOKAN DAN INTEGRASI PEMASOK:
STUDI KASUS DI PT VALE INDONESIA TBK 106 Ria Mardiana Yusuf & Slamet Hariadi
PERILAKU INOVATIF DAN KEBERHASILAN WANITA PEDAGANG ETNIS MADURA 107 Tri
Siwi Agustina Prosiding Seminar Nasional dan Call for Paper “USINE SOCIERDS A”
Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 1 PERBEDAAN TINGKAT
KEPEMILIKAN ASING DAN JUMLAH PERUSAHAAN PERATA LABA PADA PERIODE
SEBELUM DAN SESUDAH PENGUMUMAN PENERAPAN IFRS DI INDONESIA Murtaziqoh
Yeterina Widi Nugrahanti Universitas Kristen Satya Wacana Abstract The purpose of this
research is to evaluate the level of foreign ownership and the level of income smoothing
before and after the IFRS announcement.
Foreign ownership is measured by the percentage of foreign institutions shareholders in

the company and income smooting is measured by Indeks Eckel. T his sample was taken
with a purposive sampling technique from the 280 manufacture companies wich listed
on Indonesian Stock Exchange in 2004-2012. The statistical method used for this
research was Wilcoxon Signed Test and McNemar Test.
The result of this research indicated that there are an increase of the level of foreign
ownership and the level of income smoothing after IFRS announcement. It indicates that
the benefits which is wanted from IFRS implementation could be reached, although it
still needs to do some control and flexibility that the IFRS will give. Keywords:
International Financial Reporting Standards, Foreign Investment, Income Smoothing
Corresponding author: yeterina.nugrahanti@staff.uksw.edu Prosiding Seminar Nasional
dan Call for Paper “USINE SOCIERDS A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi
dan Bisnis UNS - 2 THE EFFECT OF SYSTEMATIC RISK MODEL OF FUNDAMENTAL AND
STOCK COMPANY STUDY FOOD AND BEVERAGE FIRM LISTING IN INDONESIA STOCK
EXCHANGE (BEI) YEAR 2008 – 2012 Novi Darmayanti Universitas Airlangga Abstract
Food and Beverage Company is one sector that is highly sensitive to macroeconomic
indicators.
This resulted in the price of food and beverage company shares on the Stock Exchange
fluctuated greatly. Stock price fluctuations can be regarded as a mirror in wthe
mpany’spmanceis n y ofstock ng transactions in the capital market. High and low stock
prices are influenced by internal factors as fundamental factors are derived from the
Integration and external factors such as environmental factors, social, political and
economic. Fundamental describe risk factors and returns to be received by investors on
their investment.
The samples used in this study were 10 food and beverage companies in the PT.
Indonesia Stock Exchange from 2008 to 2012. The type of data used is quantitative data,
while visits to get it, the data used are secondary data in the form of corporate financial
data financial statements ranging from 2008 to 2012.
The variables used in the study consisted of the independent variable is Return On
Equity (X1), Earning Per Share (X2) and Systematic Risk (X3), and the dependent variable
is the Share Price (Y). For sampling technique using purposive sampling and testing of
hypotheses used in the multiple linear regression analysis techniques. The conclusion
from the results of the F test showed that simultaneous 0:00 Return On Equity (X1),
Earning Per Share (X2) and Systematic Risk (X3) have a significant effect on Stock Price
(Y).
T test results showed that partially Return On Equity (X1) and Earning Per Share (X2) 0:00
generating significant value which means a significant effect on stock prices, while the
Systematic Risk (X3) 0757 results are significantly greater than the rate of 0:05 , which
has no effect significant stock price . Keywords: Return on Equity (ROE), Earning Per
Share (EPS), and Systematic Risk and Stock Price Corresponding author:
novismile_ub@yahoo.com Prosiding Seminar Nasional dan Call for Paper “USINE
SOCIERDS A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 3
PENGARUH PERATAAN LABA DAN CORPORATE SOCIAL RESPONSIBILITY (CSR)
DISLOSURE TERHADAP REAKSI PASAR (STUDI EMPIRIS PADA PERUSAHAAN
MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Apriwandi Rikoyudha
Pratama Universitas Widyatama Abstract Tesearch’s ai to ienti es thatying ie smoothing
and the companies that make Corporate Social Resposibility (CSR) disclosure report on
market reaction. The population of this research is all industrial firm listed in Indonesian
Stock Exchange in year of 2008-2010.
There were 17 firms that complied based on characteristics decided in this research.
Analysis method which used in this research was multiple regression analysis. The result
show that companies which applying income smoothing has positif impact on market
reaction because investors prefer companies that applying income smoothing which
were has little amount risk.
In the other hand, the result show that CSR disclosure has negative impact on market
reaction because CSR was unpredicable instrument so that the investors must take
longer time to . his was 48,9%. Keywords: market reaction, Income smoothing, CSR
disclosure Corresponding author: apriwandi@gmail.com Prosiding Seminar Nasional
dan Bisnis UNS - 4 PENGARUH PENGUNGKAPAN TERHADAP NILAI PERUSAHAAN
(STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2012)
Timotius Kevin Sugito Yeterina Widi Nugrahanti Ari Budi Kristanto Universitas Kristen
Satya Wacana Abstract The purpose of this research is to find empirical evidence about
the influence of web site disclosure on the value of the firm.
The problem formulation in this research is as following: (1) How the influence of
disclosure on the value of the firm? (2) Are there differences in the value of the firm that
does disclosures through the web site with a company that does not disclosures
through the web site? The sample used consisted of 70 manufacturing companies listed
on BEI in 2012. A Purpose sampling method is used in this research.
Method of data analysis in this research is multiple linear regression for the first model,
and independent samples t-test for second model. Tstudy’s ndingsrevaled hav fiimpact
the the firm. For the second model, does not reveal any difference in the value of the
firm that does disclosure through the web site and non-web site.
Keywords: Diclosure, The value of the firm. Corresponding author:

ari.kristanto@staff.uksw.edu Prosiding Seminar Nasional dan Call for Paper “USINE
PERBEDAAN PERILAKU INCOME SMOOTHING DALAM TAHAPAN SIKLUS DAUR HIDUP
PERUSAHAAN MANUFAKTUR Asterita Dessy Philiana Ari Budi Kristanto Mi Mitha Dwi
Restuti Universitas Kristen Satya Wacana Abstract Income smoothing is a method
performed by the company in managing the company's profit.
This study aims to determine whether there is an increasingly low income leveling along
with the changing phases of the life cycle of the company. The results of this study
showed at every stage of practice income smoothing and hypothesis proved that at the
stage of having stagnant income smoothing practices with the lowest average eckel
index is close to 1. Keywords: life cycle, income smoothing Corresponding author:
ari.kristanto@staff.uksw.edu Prosiding Seminar Nasional dan Call for Paper “USINE
PENGUNGKAPAN (DISCLOSURE) PENGUKURAN KINERJA NON-FINANSIAL DAN
KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI
TAHUN 2011-2012 Aulia Fauziyah Y Anni Aryani Universitas Sebelas Maret Abstract This
study explores disclosure of nonfinancial performances and investigates the infof re
fipmance.Using sampleof mng companies which have been listed in Indonesian Stock
Exhange (IDX) during 2011- 2012 period, we found that manufacturing companies in
Indonesia have been disclosed their nonfinancial performance in the annual report
although the disclosure index is still relatively low.
Furthermore, from hypothesis examination we found that there is a positive significant

effect from disclosure of nonfinancial performance measurement to the rms’s
mancwmeasured y obin’s Tfi ed investors is considered the disclosure of nonfinancial
performance measurement has information relevance to decision making. Keywords :
disclosure nonfi mance ement, rm’s mance, Tobin's Q Corresponding author:
auzeeya@gmail.com; whyanniar@gmail.com Prosiding Seminar Nasional dan Call for
Paper “USINE SOCIERDS A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis
UNS - 7 INTELLECTUAL CAPITAL: TANTANGAN AKUNTANSI DALAM EKONOMI
BERBASIS PENGETAHUAN Partiwi Dwi Astuti Universitas Warmadewa Ida Ketut
Kusumawijaya Stie Triatma Mulya Abstract The emergence of intellectual capital in
knowledge based economics and traditional accounting limitation, motivated of this
research that aim to study intellectual capital and accounting challenge in knowledge
based economics. Interpretative or qualitative approach with library research method
applied in this research.
The demand of traditional accounting like requirement of new equipment to manage
and measures investment rate of return in employee skills, information, and technology,
requirement of company different accounting measurement form shows intellectual
capital indicators, makes new accounting paradigm, introduces new measurement of
non monetary, and enters intellectual capital as part of intangible asset, emerges
limitation effect of traditional accounting.
Doesn't report of intellectual capital causes asymmetric information. Accountant must

change approach pattern to financial statement, company performance is not only seen
from profit, or resource owned in balance sheet, also emphasizes at cost which is viewed
as economic sacrifice and assumed not to have future economic benefit, explore non
hard asset accounting or non finance performance measure, make sure that
management applies the asset consciously to reach optimum efficiency, ascertains
knowledge transfer and transformation into more tangible thing takes place in
organization, and designs strategy to manage intellectual capital.
Key words: intellectual capital, knowledge based economic, library research

Corresponding author: partiwi_astuti@yahoo.co.uk; ik_kusumawijaya@yahoo.com
Prosiding Seminar Nasional dan Call for Paper “USINE SOCIERDS A” Surakarta, 18-19
Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 8 PENGARUH FAKTOR-FAKTOR
PENENTU KEBIJAKAN STRUKTUR MODAL TERHADAP LEVERAGE: PENDEKATAN
PECKING ORDER THEORY Devi Febrianti Ratna Utami Sri Nastiti A.
Universitas Muhammadiyah Malang Abstract This paper aims to examine the influence
of the determinant factors of capital structure policy to leverage using the pecking order
theory approach. Independent variables used in this theory are the asset structure, firm
size, and profitability. This study uses empirical data from property companies and real
estate from 2010 to 2012.
Samples in this study were using purposive sampling method in order to obtain a
sample of 31 companies. This study uses multiple linear regression analysis. Results of
the analysis indicate that the asset structure and profitability effect on leverage and firm
size has no effect on leverage. Based on the results of research conducted, it can be
concluded that the company's property and real estate in the policy making funding has
been doing a combination of funding from external funding and internal funding.
Keywords: Determinants Of Capital Structure, Leverage, Pecking Order Theory.
Corresponding author: dhavieblue@yahoo.com Prosiding Seminar Nasional dan Call for
UNS - 9 PENGARUH ROA, EPS, TVA TERHADAP RETURN SAHAM PERUSAHAAN
KONSTRUKSI, PROPERTI DAN REAL ESTATE YANG LISTING DI BEI Septi Ike Nur Rohmah
Eny Suprapti Sri Nastiti A.
Universitas Muhammadiyah Malang Abstract Purpose of this study are to know effect
variables of Return on Asset (ROA), Earning per Share (EPS), Trading Volume Activity to
Stock Return. Samples of the study are firms from Construction, Property and Real
Estate at 2013 listing in BEI from quartal I (March 2013), quartal II (June 2013), until
quartal III (September 2013). The result of this research from F test shows that ROA, EPS,
TVA have a positive and significant influence each other to stock return.
Result from t test shows that variable Return on Asset (ROA) and Earning per Share (EPS)
including firm fundamental factors do not affect to stock return, but the Trading Volume
Activity (TVA) including firm Technical Factor has a positive and significant infto return.
he conditwindias stock cause in 2013, just like Rupiah Value and the BI Rate up.
Keywords: Return Saham, Return on Asset, Earning per Share, Trading Volume Activity.
Corresponding author: septiike92@yahoo.co.id Prosiding Seminar Nasional dan Call for

UNS - 10 PENGARUH CSR DISCLOSURE, LEVERAGE DAN PROFITABILITAS TERHADAP
EARNING RESPONSE COEFFICIENT (STUDI EMPIRIS PADA PERUSAHAAN
PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 - 2012)
Fira Faradilami Megasari Putri Ratna Utami Sri Nastiti A.
Universitas Muhammadiyah Malang Abstract The purpose of this study was to test the
effect of Corporate Social Responsibility information being disclosed in corporation
annual report, Leverage and Profitability toward Earning Response Coefficient in Mining
Corporation in 2011-2012 periods. Analysis tools used in this study was multiple linear
regression analysis using SPSS with t-significance and F-significance test.
Empirical result of this study showed that partially Corporate Social Responsibility and
Profililevel affng g Response Coefficient. While for Leverage, it partially brought negative
effect toward Earning Response Coefficient. Based on F-test, in simultaneous manner,
Corporate Social Responsibility Disclosure, Leverage and Profitability had positive effect
toward Earning Response Coefficient.
Keywords: Disclosure of Corporate Social Responsibility, Leverage, Profitability, Earning

Response Coefficient Corresponding author: faradilami.putri@gmail.com Prosiding
Seminar Nasional dan Call for Paper “USINE SOCIERDS A” Surakarta, 18-19 Maret 2014
Fakultas Ekonomi dan Bisnis UNS - 11 PENGARUH CORPORATE GOVERNANCE (CG)
TERHADAP PERINGKAT OBLIGASI PADA LEMBAGA KEUANGAN YANG TERDAFTAR DI
BURSA EFEK INDONESIA Firda Ayu Amalia Masiyah Kholmi Widayat Universitas
Muhammadiyah Malang Abstract This study aims to anlyse empirically the influence of
corporate governance to bond ratings on financial institutions listed on the Indonesia
Stock Exchange.
Corporate governance structure that was tested in this study is the board of
commissioner, independent commissionerproportion, institutional ownership, and audit
committees. This study used purposive sampling method to determine the sample, in
order to get 11 financial institutions surveyed. The results of this study indicate that
simultaneous board of commissioner, independent commissionerproportion,
institutional ownership, and audit committee significant positiveinfluence on bond
ratings.
While individually, the independent variables were significant positive influence on bond
ratings just proportion of independent board. Other independent variables namely
board of commissioner, institutional ownership, and audit committees, each no
influence on bond ratings. Keywords: Corporate Governance, Bond Rating, Financial
Institutions, Bond Book Market Directory. Corresponding author:
firda_ayu_amalia@yahoo.com Prosiding Seminar Nasional dan Call for Paper “USINE
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN:
STUDI EMPIRIS DI INDONESIA Andisa Rahmi Maulina Reny Nur’ain Universitas
Gunadarma Jakarta Abstract Globalization brings a very tight competition. Not to
mention the globalization of trade that occurs at the global and regional level with the
developement of free trade.
ASEAN Economic Community that will be present in 2015 is a challenge for the
companies in Indonesia to openly compete in international world. Needs the proper
preparatifrom human qualiand good fi performance in order to face the global
competition. This research aims to profe the effect of intellectual capital on financial
performance of property and real estate companies that listed in IDX in the period of
2008-2012. The analysis technique used is multiple regression analysis.
The results show that only Value Added Human Capital (VAHU) that has influence on
financial performance that proxies by return on assets (ROA). While Value Added Capital
Employed (VACA) and Structural Capital Value Added have luence fi mance by return on
assets (ROA). Keywords: Intellectual Capital, Kinerja Keuangan Perusahaan, Intangible
Assets, Globalisasi, ASEAN Economic Community Corresponding author:
andisa.rahmi@yahoo.com, renny@staff.gunadarma.ac.id Prosiding Seminar Nasional
dan Bisnis UNS - 13 PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN
DAN KEBIJAKAN DIVIDEN Irwansyah Syarifah Hudayah Alifia Dilla Sastaviyana
Universitas Mulawarman Abstract Firm value is very important because the high value of
the firm which will be followed by higher sharderwealh.
s udy ms o mithe ecton he ue he financial performance with the dividend policy as a

intervening variable. The population in this study are all telecommunication companies
listed on the BEI consecutive dividend during the period 2006-2011. Testing the
hypothesis of the study used path analysis, the tool SPSS (Statistical Product and Service
Solutions).
The results showed that: 1) Liquidity not significant positive effect on firm value, 2)
Dividend policy is not able to significantly intervene the effect of liquidity on the value
company, 3) Leverage not significant negative effect on firm value, 4) Dividend policy is
not able to significantly intervene the effect of leverage on firm value, 5) Profitability
significant positive effect on firm value, 6) Dividend policy is not able to significantly
intervened the effect of profitability on firm value. Keywords: Financial Performance,
Firm value and Dividend Policy Corresponding author: Irwansyah_75@yahoo.com,
sy.hudayah@yahoo.co.id, alifia_sastaviayana@gmail.com Prosiding Seminar Nasional
dan Bisnis UNS - 14 MASALAH DAN SOLUSI PENERAPAN SAK ETAP DALAM
PENYUSUNAN LAPORAN KEUANGAN UKM DI JAWA BARAT Wawan Sukmana Irman
Firmansyah Prodi Akuntansi Fakultas Ekonomi Universitas Siliwangi Abstract SAK ETAP is
a standard compilation of financial reports used by SMEs.
In fact the Scompila conforto standso company esn’t ttrue nancialconditSo, s aimed
analyze cause of not using SAK ETAP and offered solutions that can be used SAK ETAP.
This research implemented in West Java using Analytic Network Process method of
qualitative-quantitative. The respondents are experts, academics, practitioners and
regulation of knowing the condition of SMEs in West Java.
The results showed that the cause is not implemented SAK ETAP at SMEs in West Java
consists of an internal problem that are enterprise management are unprofessional
followed by SMEs did not know SAK ETAP and external problems are not the
socialization and training SAK ETAP followed by allowed to calculate the tax to the
norm. While the highest overall problem that is unprofessional management.
Then the solutions offered range from internal solutions to train in the SAK ETAP
financial reporting and followed by improve the professionalism of management and
external solution consisting of worked on a simple guide on SAK ETAP and socialization
importance SAK ETAP. While the highest overall solutions that improve the
professionalism of management. Kendall ’s Coefficient (W) of the respondents around
0.708 to 0.904 that is the value that indicates the similarity between the answers of the
respondents.
Keywords: Analytic Network Process, SAK ETAP, SMEs Corresponding author:

wawansukmana@unsil.ac.id, irman_tasik@yahoo.co.id Prosiding Seminar Nasional dan
Call for Paper “USINE SOCIERDS A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan
Bisnis UNS - 15 HUBUNGAN SEBAB AKIBAT ANTARA PERSPEKTIF PENGUKURAN
KINERJA DALAM BALANCED SCORECARD Fitri Rohmah Izzati Y.
Anni Aryani Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret Abstract The
purpose of this study is to examine the cause-effect relationship of each balanced
scorecard (BSC) perspective. Cause-effect relationship represents interaction between
four balanced scorecard perspectives that are financial, learning and Growth, internal
process business, and customers.
Data used for this study was collected from middle or top manager of Satuan kerja
Perangkat Daerah (SKPD) in Surakarta, that completing and returning the questionnaire.
109 questionnaires were collected. Analysis conducted by SEM multivariate technique
with AMOS 16.0 software. This study found that there is no cause- efec lonshiofeh SC’s
rspeteTheres hist epecd an etoretalcrion entofBce t ause- effect relationship, and give
practical contribution to municipal organization, especially in t c devopme ofzaton’s pe.
Keyword : balanced scorecard, cause-effect relationship, performance Corresponding
author: fitri.izzati@gmail.com, y_anniar@yahoo.com Prosiding Seminar Nasional dan
Bisnis UNS - 16 METODE EARNINGS MANAGEMENT DALAM PERSPEKTIF INCOME
SMOOTHING Yuni Pristiwati Noer Widianingsih STIE Swastamandiri Surakarta Abstract
This research aims to provide evidence regarding the measurement of earnings
management in perspective of income smoothing.
The measurement of earnings management includes two approaches namely real

earnings management and accounting earnings management. This research sampled
manufacturing companies listed on Indonesia Stock Exchange published financial
statements year 2011 and 2010. Variables used in this study are the real earnings
management and accounting earnings management as the dependent variable.
Unexpected income is as earnings smoothing proxy. Testing is done using multiple

regression analysis. The results showed that real earnings management and accounting
earnings management associated significant but they are not related to income
smoothing Keywords: earnings management, real earnings management, accounting
earnings management, income smoothing, unexpected income Corresponding author:
yuni_pristi@yahoo.com Prosiding Seminar Nasional dan Call for Paper “USINE SOCIERDS
A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 17 DAMPAK
MANAJEMEN LABA TERHADAP RELEVANSI INFORMASI AKUNTANSI Sri Handayani
Abdurrahman Universitas Esa Unggul Jakarta Abstract A Value Relevance is a condition
in which the form and content of accounting information has a strong influence on the
decision-making process on investments made by investors on manufacturing
companies listed in Indonesia Stock Exchange.
When faced with the practice of earnings management and the difference information
between investors and management or asymmetry information, then it will certainly
have an impact on the relevance of information. The purpose of this study is to analyze
the impact of earnings management on the relevance of earnings, operating cash flow,
and book value of the company.
This research was conducted at the manufacturing industry listed on the Indonesia Stock
Exchange period 2008-2010. We used purposive sampling method, with criteria
manufacturing companies consistent listed on the Stock Exchange in the year 2008-
2010 and active on stock trading. The type of data is secondary data sourced from the
annual financial report.
Researches used analysis data with MRA (Moderated Regression Analysis) which consists
of two moderating variables. The study found that in the manufacturing industry shows
that relevance of the information contained earnings and book value of cash flow. Based
on regression test with the moderating, earnings management undermines the
relevance earnings and book value information, but reinforce the relevance of cash flow
information.
conclusion from this study is that action will lower earnings management accounting
information, especially earnings and book value and will improve the accounting
information that is not distorted by the action of earnings management. Keywords:
Earnings, Book Value, Cash Flow from Operating, Earnings Management, Stock Price,
Value Relevance, Corresponding author: sri.handayani@esaunggul.ac.id,
abdurrahman@esaunggul.ac.id Prosiding Seminar Nasional dan Call for Paper “USINE
SOCIERDS A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 18 THE
INFLUENCE OF MORAL INTENSITY, PERSONAL CHARACTERISTIC, AND
ORGANIZATIONAL CHARACTERITOR’S ETHITITY (EMPIRICAL STUDY ON KAP MALANG)
Fithriyani Rahmah Masiyah Kholmi Ach. Syaiful Hidayat A.
Universitas Muhammadiyah Malang Abstract Some e eminvolved ors diminithe c’s
public accountantabily commit of ethics code was hesitated. The research is about some
factors which influence ethical sensitivity of auditors on Malang. The purpose of this
study to examine the influence of moral intensity, personal characteristic also
organizational characteristic up on or’s cal ivity publi accountant office in Malang 2013.
The measurements of ethical sensitivity using three scenarios are subordination of
judgment, underreporting time and non-compliance.
The sample in this research counted 33 respondents which obtained by distributed

questie. he is on answby ple nier regressions. The result of hypothesis test shows that
moral intensity, personal characteristic and organizational characteristic affect audit or’s
cal ivity significantly. Keywords: ethical sensitivity, moral intensity, auditors, personal
characteristic, organizational characteristic. Corresponding author:
fithriyanirahmah@gmail.com Prosiding Seminar Nasional dan Call for Paper “USINE
PENGARUH KOMITE AUDIT, KONDISI KEUANGAN DAN PERTUMBUHAN PERUSAHAAN
TERHADAP OPINI AUDIT GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN
MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012) Akhmad
Nurhadi Putranto Masiyah Kholmi Achmad Syaiful Hidayat Anwar Universitas
Muhammadiyah Malang Abstract This research aims to test and provide empirical
evidence Effects of the Audit Committee, the Company's Financial Condition and Growth
Against Going Concern Audit Opinion (Empirical Study In The Manufacturing Company
Listed on the Indonesia Stock Exchange from 2010 to 2012). Type of research is
associative.
This study used a descriptive statistical analysis aims to describe the degree of influence
of the audit committee, financial condition and growth of the company's going-concern
audit opinion. Logistic regression analysis was used to test and provide empirical
evidence of the influence of the audit committee, financial condition and growth of the
company's going-concern audit opinion. Results of logistic regression analyzes provide
evidence that the significance level of 0.794 audit committee variables, financial
condition variables for 0010, and by 0533 the company's growth variables.
Thus a significant effect on the financial condition of the issuance of going concern
audit opinion, while the audit committee and the company's growth has no effect on
the issuance of going-concern audit opinion. Keywords: Going Concern Audit Opinion,
the Audit Committee, Financial Condition, Growth Company. Corresponding author:
poetramale@rocketmail.com Prosiding Seminar Nasional dan Call for Paper “USINE
UKURAN KOMITE AUDIT MEMPERKUAT PENGARUH PENGUNGKAPAN AKTIVA TETAP
TERHADAP ASIMETRI INFORMASI Evi Gantyowati Okky Surya Permana Fakultas Ekonomi
dan Bisnis Universitas Sebelas Maret Surakarta Abstract This research aims to obtain
empirical evidence whether the size of the audit committee to strengthen the effect
fixed assets disclosure (both mandatory and voluntary) to information asymmetry. The
final sample is 84 firms.
The results indicate that mandatory disclosure of fixed assets and the size of the audit
committee are not significantly influence the information asymmetry variables. However,
voluntary disclosure of fixed assets significantly and negatively related to information
asymmetry. Meanwhile, the size of the audit committee is not able to moderate the
effect of assets disclosure to information asymmetry.
Keywords: Fixed Asset disclosures, Information asymmetry, and Audit committee.

Corresponding author: EGantyo@gmail.com, okkysuryapermana@ymail.com Prosiding
Fakultas Ekonomi dan Bisnis UNS - 21 KARAKTERISTIK KOMITE AUDIT DAN KINERJA
PERUSAHAAN PADA SAAT KRISIS KEUANGAN GLOBAL DAN NON KRISIS Binta Ulfatul
Fikriyah Sutaryo Universitas Sebelas Maret Surakarta Abstract The purpose of this paper
is to investigate the relationship between characteristics of audit committee (number of
members on audit committe, audit committee members education, multiple external
directorship, audit committe chair education, audit committe chair experience, audit
committe chair number of years experience, and number of meetings of audit committe)
with firm performance in global financial crisis and non crisis. The firm performance is
measured based on return on assets (ROA).
Population consist of Indonesian Stock Exchange listed companies from non financial
industry in 2008 as global financial crisis and 2011 as non crisis. Data was collected from
the annual report and was analyzed with multiple regression analysis. The results
indicated that multiple external directorship, audit committe chair experience, and audit
committe chair number of years experience have significant effect on firm performance
in global financial crisis. However, for non crisis just multiple external directorship have
significant effect on firm performance.
For number of members on audit committe, audit committe members education, audit
committe chair education, and number of meetings does not have a significant effect on
firm performance. These results indicates that characteristics audit committee in global
financial crisis have more effect than non crisis. This paper have limitations, there are
limited on seven variables and examined difference influence of firm performance based
on absolute test.
Therefore, further research may add variables and using statistic test. Keywords:
Corporate governance; Audit Committee; Firm performance; Return on assets
Corresponding author: bintauf@gmail.com or Universitas Sebelas Maret at Jl. Ir. Sutami
36A Surakarta Prosiding Seminar Nasional dan Call for Paper “USINE SOCIERDS A”
Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 22 FAKTOR PENENTU
TINGKAT KORUPSI PEMERINTAH DAERAH DI INDONESIA Devita Wendy Andreswari
Sutaryo Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret
Abstract The purpose of this study is to analyze factors that effect corruption level of
local government in Indonesia, those factors covers the level of public welfare, level of
public education, expenditure of local government, and transparency of financial
information.
The sample uses in this research were 40 local government for the year 2010. This study
uses secondary data of financial reporting obtained from BPK-RI, website of Badan Pusat
Statistik and website of each local government. Thi study uses multiple regression
method to analyze 40 local government as a sample selected by purposive sampling
method.
The result showed that level of public education and expenditure of local government
affect the level of local government corruption. While the level of public welfare and
transparency of financial information not effect the level of local government corruption.
The result also showed that the adjusted R2 value in the study of small means there are
many other factors that affect audit delay.
This study has several limitations because only uses local governments that have been
surveyed by Transparency International Indonesia (TII) in 2010, several local
governments do not publish financial statements, and because of data limitations, this
study uses only potential loss of state to measure the dependent variable. Keywords:
corruption, public welfare, public education, expenditure government, transparency
financial information Corresponding author: devita.wendy@yahoo.com Prosiding
Fakultas Ekonomi dan Bisnis UNS - 23 KARAKTERISTIK KEUANGAN DAERAH, NON
KEUANGAN DAERAH DAN KINERJA PENYELENGGARAAN PEMERINTAH DAERAH Diah
Prasetya Ningsih Sutaryo Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas
Sebelas Maret Abstract This study aims to examine the the effect of financial
characteristics (local government characteristics, executive characteristics, characteristics
of parliament) and financial characteristics to local ment’s mancin ndonesia . The sample
used in this research were 272 local government for the year 2010.
This study uses data softcopy of local government financial statements in 2010 obtained
from the BPK-RI, the serch result on website of local government and Internal affair
Ministry of Republik of Indonesia data obtained by political parties from the. This
research using multiple regression models to test hypothesis. The results showed that
geographical type, size of parliament and return on equity of ent ect gov formance, hile
the type of council, level of education executive, executive background, leadership
structure and current ratio does not affect the government’s perfo .
The results also showed that the adjusted R2 value in this study of small. Means there
are many other factors that may ect local eperfore. his has mitatthatmany local
government website not active. Keywords : agency theory, financial characteristics of
local government, nonfinancial characteristics of local government, local government’s
pman Corresponding author: diahprasetyan@gmail.com Prosiding Seminar Nasional
dan Bisnis UNS - 24 DETERMINANT AUDIT DELAY ATAS LAPORAN KEUANGAN
PEMERINTAH DAERAH DI INDONESIA Dewi Adhayanti Sutaryo Jurusan Akuntansi
Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret Abstract This research aims to
obtain empirical evidence about the influence of financial characteristics and non-
financial characteristics of audit delay the financial statements of local governments in
Indonesia. The sample used in this research were 193 local government for the year
2011.
This study uses data softcopy of local government financial statements in 2011 obtained
from the BPK-RI, data obtained by political parties from the Election Commission (KPU),
as well as data of executive and data of new autonomous regions (DOB) were obtained
from the Ministry of Internal Affairs of Indonesia (Kemendagri). This research using
multiple regression models to test hypothesis.
The results showed that the internal control local government, governmental grants, and
the current ratio affect audit delay. While the council type, council status, local
government compliance, strong opposition, and the re -election does not affect audit
delay. The results also showed that the adjusted R2 value in the study of small means
there are many other factors that affect audit delay.
Therefore, further research may add or substitute other factors that may affect audit
delay. This research has several limitations that many local government websites that are
not active, measurement of strong opposition using dummy variables based on the
number of parties is not the number of members, measurements audit delay not using
the delivery date of the local government financial statements, and this study did not
include attributes auditors possible influence on audit delay.
Keywords : agency theory, financial characteristics, non -financial characteristics, audit
delay Corresponding author: dewiadhayanti@gmail.com Prosiding Seminar Nasional
dan Bisnis UNS - 25 COMPARATIVE STUDY OF ACCOUNTING AND ISLAM: THE
PRACTICE OF PAWNSHOPS (BOROH) IN ROKAN HILIR – PROVINCE OF RIAU Andi Irfan
Febri Rahmi Universitas Islam Negeri Sultan Syarif Kasim Abstract Background:The
purpose of this research is to find the interpretation of Ar- rahn “boroh” and its
implication of the perspective of marhun and rahin.
Informants are from marhun and rahin in Kecamatan Pujud Kabupaten Rokan Hilir.
Method: Data is collected through interviews with informants and analysed by
employing phenomenology. The results of this research show that informants often
practise Ar-rahn and don't care about the sharia principles are violated.
Conclusion: His findings murtahin utilized by marhun with permission or without the
permission of rahin and ignore the maintenance costs. When the Murtahin was sold to
pay off debts but the fact murtahin directly into the right marhun without any auction
process. Recognition and measurement of pawn transactions occur, the receiver will
pledge to hand over money to pawner deal pawner actual harm.
Because, as long as the goods have not redeemed the mortgage lien pledge collateral
then stuff it into the right receiver pledge to use it. Revenue Service over the lien of the
goods obtained from the collateral in the form of garden that are still productive. This is
the contradiction with PSAK No.107 as pawn collateral items must not be used by the
recipient and the recipient's pawn pledge will earn service revenues for pawning goods
has not been paid.
Keyword: Ar- Rahn, “Boroh”, Islount Corresponding author:

andi_irfan198318@yahoo.co.id; febri_rahmi@yahoo.com Prosiding Seminar Nasional
dan Bisnis UNS - 26 PENGARUH KEADILAN, SISTEM PERPAJAKAN, DISKRIMINASI DAN
SANKSI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA
PENGGELAPAN PAJAK (TAX EVASION) Ahmad Faruq Kholilul Bari Ahmad Juanda Setu
Setyawan Universitas Muhammadiyah Malang Abstract Target of research is to test
influence of justice, taxation system, discrimination, and taxation sanction to perception
of taxpayer concerning ethics embezzlement of Iease (tax evasion). Analyzer use primary
data in the form of questioner. Method election of sample is purposive sampling.
Research object namely College accountancy lecturer in Unlucky Town as responder

Result of research indicate that justice have an effect on negative to perception of
taxpayer concerning ethics embezzlement of Iease (tax evasion), taxation system do not
have an effect on, while taxation sanction and discrimination have an effect on positive
to perception of taxpayer concerning ethics embezzlement of Iease (tax evasion).
Keywords: Justice, taxation system, discrimination, taxation sanction, ethical perception

of taxpayer, tax evasion. Corresponding author: ahmadfaruqkholilulbari@ymail.com
Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 27 ARAH KEBIJAKAN PERPAJAKAN
INDONESIA: TANTANGAN DAN PELUANG DALAM JANGKA MENENGAH Eddy Mayor
Putra Sitepu Badan Kebijakan Fiskal Kementerian Keuangan Abstract Tax revenue
increased significantly into twice of its amount in 5 year term. However, Indonesia’s to
ratiis l ifias wh developi countries.
Moreover, tax policy deals with challenges from changes in national and
regionaleconomic itTstudy to an of revenue and tax system development in the recent
decade as well as endeavor to present analysis on challenges and opportunities in ing
directiof taxation policy in medium term. The methodology used in this research is
literature study by using descriptive analysis and time series data tabulation in order to
conduct trend and growth analysis.
There are at leas t challto medium rm poli which are the implementation of ASEAN
Economic Community 2015, the expiration of oil and gas era, ageing population, and
income inequality. In order to be able to utilize the challenges into opportunities, it is
required to conduct advanced tax reform measures in the form of tax base expansion,
tax administration efficiency enhancement, and taxpayer compliance improvement.
Keywords: tax policy, tax to GDP ratio, tax base, tax efficiency, ageing population,
income inequality Corresponding author: eddy_sitepoe@yahoo.com Prosiding Seminar
Nasional dan Call for Paper “USINE SOCIERDS A” Surakarta, 18-19 Maret 2014 Fakultas
Ekonomi dan Bisnis UNS - 28 PERSEPSI WAJIB PAJAK TERHADAP DIBERLAKUKANNYA
PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 46 TAHUN 2013 Juhan
Nurhanjaya Ari Kuncara Widagdo Jurusan Akuntansi Fakultas Ekonomi dan Bisnis
Universitas Sebelas Maret Abstract This study aims to analyze the perception of
taxpayers on the enactment of government regulation No.
46 /2013 regarding tax income on income received by tax payers who have specificgross
turnover. This study examines perception of taxpayers with regard to socialization,
facilities, taxpayer responses, and aspect of justice. The population of this study is the
taxpayer subject of that government regulation in the residency of Surakarta.
This study employ purposive sampling producing 30 respondents consist of 15
respondents of individual taxpayer and 15 respondents of the corporate taxpayer. Data
is collected by using questionnaires. The results of this study indicate that the majority
of respondents both corporate taxpayer and individual taxpayer know the information
of the government regulation from a tax consultant. In terms of facility, respondents do
not know all facilities provided by the government regulation.
In addition, most respondents argue that the government regulation is onerous tax
rules. They also state that regulation is unfair. Keywords: Government rule, tax income,
perception Corresponding author: juannurhanjaya@yahoo.com,
widagdo2002@yahoo.com Prosiding Seminar Nasional dan Call for Paper “USINE
PENGARUH CORPORATE GOVERNANCE, KEPEMILIKAN KELUARGA DAN UKURAN
PERUSAHAAN TERHADAP TAX AVOIDANCE Sarnita Basani Siahaan Yane Devi Anna
Universitas Telkom Abstract Tax Avoidance is a way of reducing the tax that is still within
the limits of the provisions of the tax laws and can be justified mainly through tax
planning.
This study aims to find out the influence of corporate governance, family ownership and
size to tax avoidance on manufacturing company list at the Indonesia Stock Exchange in
2010-2012. This study was categorized as a type of descriptive research and causality
verificative. The sample in this study are manufacturing companies listed at the
Indonesia Stock Exchange in 2010-2012 with the sample selected by purposive sampling
was 24 companies, over three year period of the study, in order to obtain was 72
observations company. Methods analysis of data from this study using multiple
regression analysis.
The results showed that: (1) simultaneously corporate governance (institutional

ownership, managerial ownership and independent commissioners), family ownership
and size significantly influence the tax avoidance, (2) partially institutional ownership,
independent commissioners and size have a significantly influence the tax avoidance, (3)
partially managerial ownership and family ownership are not affected significantly the
tax avoidance.
Keywords: corporate governance, family ownership, size, tax avoidance. Corresponding

author: ydevianna@gmail.com Prosiding Seminar Nasional dan Call for Paper “USINE
ADOPSI SISTEM INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH:
SUDAHKAH SELARAS? STUDI EMPIRIS PADA USAHA KECIL DAN MENENGAH DI
SURABAYA DAN SEKITARNYA Agnes Utari Widyaningdyah Universitas Widya Mandala
Surabaya Abstract Penelitian ini bertujuan untuk menguji keselarasan antara Sistem
Informasi Akuntansi (SIA) dengan kebutuhan dan strategi bisnis serta faktor-faktor apa
saja yang dapat mempengaruhi keselarasan tersebut pada perusahaan-perusahaan yang
termasuk dalam kategori Usaha Kecil dan Menengah (UKM) di Surabaya dan sekitarnya.
Metode penelitian yang digunakan adalah uji beda parametrik dengan menggunakan
analisis klaster (cluster analysis). Hasil pengujian menunjukkan adanya perbedaan nilai
keselarasan di antara dua kelompok sampel, yakni kelompok yang selaras dan tak
selaras SIA. Dengan menggunakan chi-square dan independent sample t-test nilai
keselarasan SIA kedua kelompok tersebut diuji pengaruhnya terhadap variabel
kompleksitas teknologi informasi, pengetahuan dan komitmen manajer/pemilik,
keberadaan tenaga ahli eksternal dan internal serta ukuran perusahaan.
Hasilnya menunjukkan bahwa kompleksitas teknologi informasi, pengetahuan

manajer/pemilik, dan keberadaan tenaga ahli internal mempunyai nilai keselarasan SIA
berbeda signifikan di antara kedua kelompok yang diuji. Keywords: Sistem Informasi
Akuntansi (SIA), Keselarasan SIA, Usaha Kecil Menengah (UKM) Corresponding author:
agnes.utari@gmail.com Prosiding Seminar Nasional dan Call for Paper “USINE
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM AKUNTANSI (STUDI KASUS
PADA PERUSAHAAN MANUFAKTUR DI SEMARANG YANG MENERAPKAN K-SYSTEM)
Anton STIE Widya Manggala Semarang Abstract Teknologi informasi merupakan aspek
yang penting bagi suatu organisasi.
Pada penelitian ini akan memfokuskan pada faktor-faktor yang mempengaruhi kinerja
sistem informasi akuntansi pada perusahaan-perusahaan manufaktur di Semarang yang
menggunakan program K-System. Yang menjadi pokok bahasan dalam penelitian ini
adalah pengaruh dari keterlibatan pemakai dalam proses pengembangan SIA,
kapabilitas personal sistem informasi, dukungan manajemen puncak, formalisasi
pengembangan sistem informasi, program pendidikan dan pelatihan pemakai
berpengaruh terhadap kinerja sistem informasi akuntansi.
Perumusan masalah pada penelitian ini adalah: (1) Apakah keterlibatan pemakai dalam
proses pengembangan SIA berpengaruh terhadap kinerja sistem informasi akuntansi?
(2) Apakah kapabilitas personal sistem informasi berpengaruh terhadap kinerja sistem
informasi akuntansi? (3) Apakah dukungan manajemen puncak berpengaruh terhadap
kinerja sistem informasi akuntansi? (4) Apakah formalisasi pengembangan sistem
informasi berpengaruh terhadap kinerja sistem informasi akuntansi? (5) Apakah
program pendidikan dan pelatihan pemakai berpengaruh terhadap kinerja sistem
informasi akuntansi? Tujuan penelitian ini adalah: (1) Untuk mengetahui pengaruh
keterlibatan pemakai dalam proses pengembangan SIA terhadap kinerja sistem
informasi akuntansi.
(2) Untuk mengetahui pengaruh kapabilitas personal sistem informasi terhadap kinerja
sistem informasi akuntansi. (3) Untuk mengetahui pengaruh dukungan manajemen
puncak terhadap kinerja sistem informasi akuntansi. (4) Untuk mengetahui pengaruh
formalisasi pengembangan sistem informasi terhadap kinerja sistem informasi
akuntansi.
(5) Untuk mengetahui pengaruh program pendidikan dan pelatihan pemakai terhadap
kinerja sistem informasi akuntansi. Alat analisis yang digunakan adalah dengan analisis
regresi sebelumnya dilakukan uji validitas, reliabilitas dan asumsi klasik. Berdasarkan
hasil analisis maka dapat diambil kesimpulan: (1) Terdapat pengaruh positif dan
signifikan keterlibatan pemakai dalam proses pengembangan SIA terhadap kinerja
sistem informasi akuntansi. (2) Terdapat pengaruh positif dan signifikan kapabilitas
personal sistem informasi terhadap kinerja sistem informasi akuntansi.
(3) Terdapat pengaruh positif dan signifikan dukungan manajemen puncak terhadap
kinerja sistem informasi akuntansi. (4) Terdapat pengaruh positif dan signifikan
formalisasi pengembangan sistem informasi terhadap kinerja sistem informasi
akuntansi. (5) Terdapat pengaruh positif dan signifikan program pendidikan dan
pelatihan pemakai terhadap kinerja sistem informasi akuntansi.
Keywords: SIA, K-System, Keterlibatan pemakai, Kapabilitas personal, Kinerja SIA.

Corresponding author: anton74d@yahoo.com Prosiding Seminar Nasional dan Call for
UNS - 32 PENGARUH COMPUTER SELF EFFICACY, PEMANFAATAN TEKNOLOGI
INFORMASI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT BERBANTUAN
KOMPUTER Yane Devi Anna Novi Nugrahani Universitas Telkom Abstract Technology
developments in the company's impact on the processing of accounting transactions
that have been computerized, so the data should be computerized accounting in the
audit properly. Because of these developments, the auditor in auditing with computer.
The purpose of the present study to investigate the influence of computer self- efficacy,
use of technology and experience to computer assisted audit quality. The study was
conducted on auditors of banks in Indonesia. The instrument of the survey was a
stuctured questionnaire comprising with three part. The analisys that used is multiple
regression.
The result of the test show that computer self-efficacy, use of technology and
experience affect the quality of audit with computer. That only a partial test of computer
self-efficacy that affect the quality of computer assisted audit, while the use of
technology and experience do not affect the quality of audit with computer. Keywords:
computer self-efficacy, quality of information system, experience Corresponding author:
ydevianna@gmail.com Prosiding Seminar Nasional dan Call for Paper “USINE SOCIERDS
A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 33 PEMBERDAYAAN
WANITA DAN PENINGKATAN PERANANNYA DALAM PEMBANGUNAN (STUDI KASUS :
KOTA DEPOK) S Dhian Tyas Untari Universitas Indraprasta PGRI Abstract The function of
the role of women from day to day more and more diverse, and often times a woman
has a dual function in both the home and outside the home.
Increasing educational, cultural and social circumstances began to change also

increased the level of demand also has a role in encouraging a shift in the role of
women. National development is a whole effort to build a sustainable nation into all
aspects of society and the nation in realizing national goals such as in the opening of
the 1945 Constitution.
Indonesian women important role in development, amounted to 118 048 783 (49%) of
the Indonesian population of 237 556 363 people (2010 census), is the amount of
potential for national development. Gender equality in development is a reference to
maximize the potential of women in development. In the family women are the pillar of
the family, the women will educate the next generation .
The quality of the next generation is determined by the quality of the women so that
women would not want to have to improve the quality of each individual. Sebaggai city
is adjacent to Jakarta and Depok Ibokota State also made in the satellite city of Depok
city life is influenced by the dynamics of life, especially the Capital Trend and Lifestyle
(Lifestyle). The success of a country's development associated with the success of its
Human Resources.
With such a complex role and even then some are multirole, empowerment programs
that can accommodate the role becomes important. Not only the economic aspects, but
all aspects, including social, health, education and the economy . Keyword:
Empowerment, Women, Programs, Economic, Social, Health, Education. Corresponding
author: martia_setiadi@yahoo.co.id Prosiding Seminar Nasional dan Call for Paper
“USINE SOCIERDS A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 34
PENGARUH ALOKASI BELANJA DAERAH TERHADAP KEMISKINAN DI PROPINSI JAWA
TENGAH Sri Isnowati Universitas Stikubank Semarang Abstract This study aimed to
analyze the effect of expenditure allocation districts/cities in Central Java province for
education, health and public works of the poverty index in Central Java.
The analytical tool used is OLS (Ordinary Least Square) by using the data panel. Data
used is the data from 2009-2010. Results showed that local spending for education,
health, and public works have a significant effect in reducing the percentage of poor
people in the district/town in Central Java province.
The biggest influence is come from expenditure for educational, where every 1%
increase in expenditure per capita county/city for education can reduce poverty rate by
0.304%. Keywords: Local spending for education, Local spending for health, Local
spending for public works, Poverty Index, Panel Data Corresponding author:
isnowati@yahoo.com Prosiding Seminar Nasional dan Call for Paper “USINE SOCIERDS
A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 35 POLA RUMAH
TANGGA INDONESIA KELUAR DARI KEMISKINAN Rini Setyastuti Universitas Atma Jaya
Yogyakarta Abstract In developing countries, most people still live in rural areas and are
primarily engage in low productivity traditional activities.
This paper tries to explore poverty condition and which pathway out of the poverty,
whether they are realized in farming, rural non farm enterprises or via rural-urban
migration. We use a panel data from the Indonesia Family Life Survey (IFLS) for 2000 and
2007, to show which pathways out of poverty were most successful over this period.
Using Ordinary Least Square (OLS) and Logistic Regression, we find that people in rural
non farm enterprises is an important pathway out of rural poverty. Nevertheless there
are the most of rural agricultural poor that exit poverty still do so while remaining rural
and agricultural. Key word : agriculture, poverty, per capita expenditure, IFLS, household
Corresponding author: rsetyastuti@gmail.com Prosiding Seminar Nasional dan Call for
UNS - 36 PERKEMBANGAN LEMBAGA KEUANGAN SYARIAH DI WILAYAH JAWA
TENGAH SELATAN Kikin Windhani Hary Pudjianto Sugito Universitas Jenderal Soedirman
Fajar Hardoyono Sekolah Tinggi Agama Islam Negeri (STAIN) Purwokerto Abstract
Lembaga Keuangan Syariah (LKS) selama sepuluh tahun telah menjadi bagian instrumen
penggerak ekonomi rakyat.
Dominasi penduduk muslim kelas menengah ke bawah di Indonesia menjadi segmen

pasar potensial bagi perkembangan LKS. Penelitian ini bertujuan untuk menganalisis
perkembangan LKS di wilayah Jawa Tengah Selatan. Penelitian dilakukan dengan
melakukan deep interview dengan 14 orang pimpinan/manajer LKS serta menyebarkan
kuisioner kepada sebanyak 409 orang yang sedang melakukan transaksi keuangan pada
14 LKS yang beroperasi di kota Purwokerto, Purbalingga, Banjarnegara, dan Cilacap.
LKS yang diteliti dikategorikan dalam tiga jenis lembaga keuangan syariah yang meliputi
Bank Perkreditan Rakyat Syariah (BPRS), Koperasi simpan pinjam syariah dan asuransi
syariah. Variabel penelitian yang hendak dianalisis meliputi perkembangan LKS dan
tingkat kepuasan responden terhadap produk dan layanan LKS. Perkembangan LKS
diukur dari perkembangan jumlah nasabah, perkembangan jumlah aset, rasio likuiditas,
rasio solvabilitas, dan rasio profitibiltas.
Sementara itu, tingkat kepuasan responden diukur dari tingkat kepuasan responden
dalam menggunakan produk jasa LKS. Hasil penelitian menunjukkan bahwa secara
umum, perkembangan LKS di wilayah Jawa Tengah Selatan menunjukkan tren yang
sangat menggembirakan. Dari perkembangan jumlah nasabah, perkembangan aset,
likuiditas, solvabilitas, dan profitibilitas menunjukkan bahwa semua LKS yang diteliti
mengalami peningkatan yang signifikan.
Sementara itu, tingkat kepuasan nasabah secara umum terhadap pelayanan LKS tidak
berbeda jauh dengan tingkat kepuasan nasabah terhadap layanan Lembaga keuangan
non syariah. Dari aspek investasi, sebagian besar nasabah menyatakan bahwa
melakukan transaksi di lembaga keuangan non-syariah lebih menguntungkan dari LKS.
Selain itu, faktor pengetahuan nasabah yang masih awam pada produk-produk LKS
menjadikan faktor utama nasabah untuk tidak memilih LKS sebagai pilihan pertama
untuk dalam kegiatan transaksi dengan lembaga keuangan.
Keywords: Lembaga Keuangan Syariah (LKS), BPR syariah, asuransi syariah, koperasi
syariah Corresponding author: hardoyono@mail.ugm.ac.id Prosiding Seminar Nasional
dan Bisnis UNS - 37 IMPLEMENTASI MODEL INPUT BERBASIS SYARIAH DI
PERUSAHAAN-PERUSAHAAN JAKARTA ISLAMIC INDEX1 Jumansyah Fakultas Ekonomi
Universitas Al Azhar Indonesia Abstract The aim of this research is examining of input
model-sharia based, especially on its factors such as efficiency, productivity, berkah, and
product price.
Using secunder data from Ja karta Indcompany, this research contribute to support
input model- sharia based. The finding of this research are efficiency and product price
effects statistically on input price while berkah and productivity have no effect. The
implication of this research is any gap between statistically result and practice reality,
but perhaps autocorellation disturbing the results.
Keywords: input model-sharia based, input price, and berkah Corresponding author:
jumansyah@uai.ac.id 1Paper ini merupakan ringkasan hasil penelitian dengan judul
yang berbeda. Sumber dana penelitian ini adalah dari hibah dosen pemula Ditjen
Pendidikan Tinggi (Dikti), Kementerian Pendidikan Nasional.
Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 38 INOVASI BISNIS DALAM PERSPEKTIF
PERSAINGAN BISNIS MODERN P. Julius F. Nagel Universitas Katolik Widya Mandala
Surabaya Indonesia Abstract Apa sajakah faktor yang mempengaruhi lahirnya suatu
inovasi? Apa arti bisnis? Adakah saling ketergantungan antara bisnis dan masyarakat?
Inovasi dan Bisnis. Berpikir bisnis. Kompetisi berbasis pengetahuan merupakan
paradigma baru kompetisi bisnis.
Perspektif bisnis dalam kompetisi berbasis pengetahuan. Teknologi dan daya saing
perusahaan dalam perspektif persaingan bisnis modern. Keywords: inovasi, bisnis,
berfikir bisnis. Corresponding author: juliusnagel@ymail.com Prosiding Seminar
Ekonomi dan Bisnis UNS - 39 ATRIBUT DAYA TARIK WISATA BUDAYA SEJARAH
Suyatmin Waskito Adi Edy Purwo Saputro Universitas Muhammadiyah Surakarta
Abstract The study aims to map out a potential development of Old City Semarang with
quality function development (QFD) approach.
It is hoped that the study is useful to describe a potential Old City Semarang area, in
particular related to culture preservation management. It used the primary data, deriving
from the respondents who had visited an area of Old City Semarang. The technique of
data analysis used the FGD and QFD. The analysis results showed that for luring tourists,
an area of Old City Semarang needed to enhance the attributes, including building,
social, environment, attraction, and promotion so that it could keep from a greater gap
among them.
It is recommended that a further research needs to cover a wide issue and survey setting
so that it can describe a variet y mocomplicated emsrelatto stsattractito culture-historic
tourisms. Keywords: QFD, Old City, Tourism Corresponding author: suyatmin@ums.ac.id
Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 40 PERGERAKAN TINGKAT SUKU BUNGA
SETELAH BERLAKUNYA LIBERALISASI KEUANGAN DI MALAYSIA Dhona Shahreza
Universitas Indraprasta PGRI Jakarta Abstract Kajian ini bertujuan untuk menganalisis
dampak liberalisasi keuangan terhadap pergerakan suku bunga dan mengkaji seberapa
besar pengaruh suku bunga dunia dalam hal ini suku bunga Amerika Serikat terhadap
suku bunga domestik dalam hal ini suku bunga Malaysia.
Data yang digunakan adalah data tahunan tingkat suku bunga pinjaman, pinjaman
jangka panjang dan deposito tahun 1988 sampai dengan 2010 dari data stream. Metode
analisis menggunakan ujian ADF dan kaedah OLS bagi menguji stasioner data dengan
alat analisis Eviews 6.1. Hasil kajian mendapati bahwa tingkat suku bunga pinjaman,
pinjaman jangka panjang dan deposito Amerika Serikat memberikan dampak positif
terhadap tingkat suku bunga Malaysia yang sejalan dengan tujuan diberlakukannya
liberalisasi keuangan dimana tingkat suku bunga ditentukan oleh kekuatan pasar.
Oleh sebab itu, kajian ini merekomendasikan peranan pemerintah yang lebih aktif dalam
menstabilkan tingkat suku bunga bagi mendukung mekanisme transmisi kebijakan
moneter menjadi lebih efektif. Keywords: Liberalisasi keuangan, tingkat suku bunga
pinjaman, tingkat suku bunga pinjaman jangka panjang, deposito. Corresponding
author: d2reza@yahoo.com Prosiding Seminar Nasional dan Call for Paper “USINE
DAMPAK LIBERALISASI PENUH ASEAN FREE TRADE AGREEMENT (AFTA) TERHADAP
PEREKONOMIAN INDONESIA Benny Gunawan Ardiansyah Badan Kebijakan Fiskal -
Kementerian Keuangan Abstract Indonesia is one of the country, who has strong
confidence and keep supporting the trade liberalization.
Meanwhile, the concept of globalization is transforming to the regional integration that

lead into the implementation of Free Trade Area (FTA). ASEAN FTA (AFTA) was
implemented for 12 years, but the low utilization rate encourages its members to apply
the total liberalization proposal. This study tried to elaborate t he eof total liberalization
to the Indonesian economy.
The methods, used in this study, are the CGE models using GTAP database and
representing various aspects, such as the impact to the trade, GDP and investment as
well as the social welfare. The results show that AFTA’s total liberalization had a positive
impact to the increasing of trade volume, GDP and investment in Indonesia as well as
the social welfare. Those impact to the factor income for skilled labour, unskilled labour
and capital showed a positive sign for Indonesia.
But, the impact could be negative for land and natural resources. The Indonesian
government must realized that the positive impact of the total liberalization of AFTA for
Indonesia is relatively small compared to the other ASEAN countries. Keywords : Total
liberalization, AFTA, GTAP, Tariffs, Trade barriers Corresponding author:
bennygunawan.ardiansyah@gmail.com Prosiding Seminar Nasional dan Call for Paper
“USINE SOCIERDS A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 42
ANALISIS PENGARUH STRUKTUR MODAL DAN INVESTMENT OPPORTUNITY SET (IOS)
TERHADAP KEPUTUSAN INVESTASI DAN HARGA SAHAM MELALUI ANALISIS JALUR
Tumpal Manik Universitas Maritim Raja Ali Haji Abstract This research is to examines the
effect of direct and indirect significantly exogenous variables of capital structure, Market
to Book Value of Assets, Market to Book Value Equity, Earnings Per Share Price, Capital
Expenditure to Book Value Assets, Capital Expenditure to Market Value of Assets to
endogenous variable stock price through investment decisions, the research used
secondary data as much as 128 samples during 2009-2013 at property and real estate
companies in Indonesia Stock Exchange.
Research analysis through path analysis model was tested through 1) the classical
assumption, 2) the value of the correlation coefficient, regression coefficient, the
residual path coefficient, 3) analysis of interpretation through the F-test and t-test.
Interpretation of the results of the study showed that first-line models are significant
direct effect on stock prices is DER 68,1%; MVA/BVA 63%; MVE/BE 47.8%; EPS of 32,5%;
CEP BVA 1% and CEP/MVA 19.9%. Both models track indirectly is not variable effect
significant on stock prices through investment decisions.
Simultaneously and the effect of 13.4% and 65.5% of investment decisions on stock
prices through investment decisiiticient 1 ) of 0.366 and 2 Keywords : Capital Structure,
Investment Opportunity Set, Share Price and Investment Decisions Corresponding
author: tmanyk@yahoo.com Prosiding Seminar Nasional dan Call for Paper “USINE
ANALISIS FAKTOR-FAKTOR INTERNAL DAN EKSTERNAL YANG BERPENGARUH
TERHADAP FLUKTUASI KURS DOLLAR AS TERHADAP RUPIAH PERIODE 2005.07-2013.11
Sugiartiningsih Universitas Widyatama Bandung Abstract Hubungan ekonomi antara
Indonesia dengan negara lain akan berpengaruh terhadap kondisi keuangan
internasionalnya dalam hal ini adalah nilai tukar Rupiah terhadap Dollar Amerika Serikat.
penelitian ini bertujuan untuk mengetahui faktor-faktor internal dan eksternal yang
berpengaruh terhadap fluktuasi kurs Dollar terhadap rupiah selama periode
2005.07-2013.11 telah dianalisis dengan menggunakan persamaan regresi. Model yang
digunakan dalam penelitian ini adalah sebagai berikut: ER = a0 + a1 Inf.Ind + a2 R + a3
CD-1 Dari hasil perhitungan didapat bahwa pengaruh inflasi Indonesia adalah postif
terhadap nilai tukar rupiah terhadap Dollar Amerika Serikat atau terjadi apresiasi Dollar
Amerika Serikat.
Sedangkan sukubunga dalam negeri Indonesia dan cadangan devisa periode

sebelumnya memiliki pengaruh negatif terhadap nilai tukar rupiah terhadap Dollar
amerika Serikat. Berarti kedua variabel tersebut dapat menyebabkan apresiasi terhadap
rupiah. Keywords: nilai tukar, inflasi Indonesia, suku bunga dalam negeri Indonesia,
cadangan devisa periode sebelumnya Corresponding author:
sugiarti.ningsih@widyatama.ac.id Prosiding Seminar Nasional dan Call for Paper “USINE
ANALISIS DISPARITAS INFLASI ANTAR DAERAH DI INDONESIA TAHUN 2008 - 2012 Ira
Puspitasari Birgitta Dian Saraswati Fakultas Ekonomika dan Bisnis Universitas Kristen
Satya Wacana Abstract The success of the national inflation control is determined by the
behavior of local inflation.
Therefore, this research aimto identify the factors that influence inflation disparity
between regions in Indonesia. The method used in this study is the random effect panel
data models. This research found that during the period 2008-2012 inflation disparities
between regions (66 cities) in Indonesia is influenced by transportation costs and
domestic oil price policy. While local goverment expenditure and the minimum wage in
Indonesia’s has effon latidispaies Indonesia.
Keywords: inflation disparity, random effect panel data models, transportation costs,
domestic oil price policy, local goverment expenditure, minimum age Indonesia’s
provinces Corresponding author: birgitta.saraswati@staff.uksw.edu Prosiding Seminar
Ekonomi dan Bisnis UNS - 45 ANALISIS DAMPAK KRISIS KEUANGAN YUNANI DAN
AMERIKA TERHADAP NEGARA ASEAN-5 DAN AUSTRALIA TAHUN 2011 Nugroho
Saputro Universitas Sebelas Maret Surakarta Abstract The world financial crisis has
always been a bugbear for other countries where the embryo countries are multipower
countries. Financial crisis that hit Europe (Greece) in 2010 and the U.S.
(United States) that occurred in 2011 was a financial crisis that caused by large
government debt. The response of the financial crisis reflected in the stock market
where an incident of endemic countries will be responded by other countries. This study
aims to (1) Analyze the Impulse Response Function (IRF) Composite Stock Price Index of
the United States (American Crisis) to the Composite Stock Price Index of Indonesia,
Malaysia, Singapore, Vietnam, Thailand and Australia. (2).
Analyze the Impulse Response Function (IRF) Composite Stock Price Index of Greece to
the Composite Stock Price Index of Indonesia, Malaysia, Singapore, Vietnam, Thailand
and Australia. (3). Analyze Forecasting Error Variance Decomposition (FEVD) Composite
Stock Price Index of Indonesia onthe Composite Index of Malaysia, Singapore, Thailand,
Vietnam and Australia. Analysis tool used is VAR (Vector Autoregression).
The results obtained from this study are all variables responded to the financial crisis
occurred in Greece and the United States. It is seen from the shocks that caused the
incident in the ASEAN-5 countries and Australia. While the Indonesia Stock Price Index
were influenced also by countries Malaysia and Singapore.
Keywords: Financial Crisis, ASEAN-5, Australia, VAR, Impulse Response Analysis
Corresponding author: n.saputro@yahoo.com Prosiding Seminar Nasional dan Call for
UNS - 46 MINIMUM WAGE EFFECTS UNDER INTERACTION ON WAGE AND
EMPLOYMENT: EVIDENCE FROM THE COVERED SECTOR IN INDONESIA Devanto Shasta
Pratomo University of Brawijaya Abstract This study examines the effects of minimum
wage on wage and employment in the covered sector in Indonesia.
The data used in this study is the aggregate panel data of Indonesian Labour Force
Survey (Sakernas) from 1994 to 2008. Unlike the previous Indonesian studies using
separate equation of wage and employment, this study employs simple interaction/joint
estimates between wage and employment equations including the Seemingly Unrelated
Regression (SUR) and the structural employment demand equation assuming the error
terms across the equations are contemporaneously correlated.
Using both methods, the finding generally supports the competitive model that the
minimum wage is positively associated with average wage level and negatively
associated with employment in the covered sector. The coefficient of the minimum
wage is higher than the previous minimum wage studies of Indonesia as this study
focuses specifically on paid employment in the covered sector, while the previous
studies usually used total employment.
Keywords: Minimum Wage, Indonesia, Seemingly Unrelated Regression, Structural

Employment Demand Equation Corresponding author: dede_gsu02@yahoo.com
Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 47 PENGEMBANGAN INOVASI MODEL
PEMBERDAYAAN MASYARAKAT DESA DI KABUPATEN PACITAN Izza Mafruhah
Universitas Sebelas Maret Surakarta Abstract Tujuan penelitian ini adalah untuk (1)
Mendapatkan potret program dan kegiatan yang telah/sedang dilaksanakan saat ini
dalam rangka pemberdayaan masyarakat desa; (2) Mengetahui dan menganalisis situasi
faktor pendorong dan faktor penghambat yang berpengaruh terhadap pelaksanaan
aktivitas inovasi model pemberdayaan masyarakat desa; (3) Merumuskan rekomendasi
konsep untuk pengembangan inovasi model pemberdayaan masyarakat desa secara
komprehensif dan terintegratif di Kabupaten Pacitan.
Alat analisis yang digunakan dalam penelitian ini adalah (1) analisis deskriptif kualitatif
dengan bantuan indepth interview dan FGD, (2) analisis kuantitatif dengan
menggunakan AHP. Sumber data diperoleh dari SKPD dan kecamatan serta desa yang
digunakan sebagai sampel. Dalam penelitian ini wilayah penelitian dibedakan menjadi
desa pesisir, desa pegunungan dan desa pertanian lahan datar.
Hasil penelitian menunjukkan bahwa (1) pemberdayaan di kabupaten Pacitan cenderung
dipicu oleh program kegiatan yang ditetapkan oleh pemerintah baik pusat maupun
daerah. Sedangkan peran masyarakat sebagai pelaku dan kegiatan tersebut, swadana
masyarakat ditunjukkan dalam bentuk tenaga atau kegotongroyongan yang ada di
lingkungan. Jenis kegiatan terdiri atas pembangunan fisik, pelatihan, simpan pinjam
serta bantuan operasional organsasi.
(2) Faktor yang mendorong pemberdayaan masyarakat terdiri atas 3 faktor utama yaitu
factor internal, factor kelembagaan dan factor eksternal. Sedangkan masing – masing
memiliki factor turunan yang memberikan pengaruh terhadap program pemberdayaan.
(3) Hasil analisis kualitatif menunjukkan bahwa ternyata tipology daerah tidak
memberikan perbedaan perlakuan dan model dalam pemberdayaan masyarakat, hanya
sasarannya saja yang dirubah.
(4) Model pemberdayaan yang perlu diinisiasi untuk tiap wilayah membutuhkan peran
serta yang menyeluruh baik pemerintah pusat, pemerintah daerah, akademisi dan bisnis
dalam kegiatan pemberdayaan di kabupaten Pacitan. Keywords: pemberdayaan, tipologi
desa, model inovatif Corresponding author: izza_wisnu@yahoo.com Prosiding Seminar
Ekonomi dan Bisnis UNS - 48 DAMPAK IMPLEMENTASI MASYARAKAT EKONOMI ASEAN
(MEA) 2015 TERHADAP DAYA SAING INDUSTRI TEKSTIL DAN PRODUK TEKSTIL (TPT)
INDONESIA Y.
Sri Susilo Universitas Atma Jaya Yogyakarta Abstract This study aims to identify and
analyze the impact of the implementation of the ASEAN Economic Community (AEC) in
2015 on the competitiveness of the textile industry and textile products (TPT) Indonesia.
Used secondary data from various sources such as Indonesia Textile Association (API),
the Central Statistics Agency (BPS), the Ministry of Industry, Ministry of Trade,
Investment Coordinating Board (BKPM), Bank Indonesia and the GTAP database (Global
Trade Analysis Project).
The analytical tool used descriptive analysis and simulations with the GTAP model.
Based on the results of the simulation with GTAP the Indonesian textile industry would
gain the largest trade surplus, followed by Thailand and Malaysia, while apparel Vietnam
to benefit most, and followed by Indonesia and Thailand.
Based on the ratio of domestic prices to import prices, Indonesian textile products
competitiveness has relatively higher than other ASEAN countries. For apparel products
are relatively high in Indonesia's competitiveness in line with Malaysia and the
Philippines. Next to the product of artificial staple fibers (HS 55) and man-made
filament, strip and the like of artificial textile materials (HS 54), Indonesia has the highest
competitiveness compared to other ASEAN textile manufacturers, and Thailand are the
main competitor.
Keywords: AEC 2015, Competitiveness, Textile and Textile Products Industry, Indonesia
Corresponding author: yssusilo@gmail.com Prosiding Seminar Nasional dan Call for
UNS - 49 DAMPAK BERDIRINYA TOKO MODERN (MINIMARKET) DITENGAH-TENGAH
TOKO TRADISIONAL (TOKO) (SURVEY PADA TOKO TRADISIONL DI KECAMATAN
CISAGA KABUPATEN CIAMIS) Yoga Tantular Rachman Dendy Syaiful Akbar Universitas
Widyatama Abstract This research is analyzing about impact of appearance modern
stores toward traditional stores at subdistrict in Ciamis.
This research indicate that apprearance of modern stores and the distance between
modern store and traditional store affect the change of sales turnover and profit of
traditional stores. The purpose of this research is to find out that apprearance and the
distance between modern store and traditional store affect the of change of sales
turnover and profit of traditional stores.
This research use descriptive analysis based on data collecting by interview, observation
and literature study to explain affect from apprearance and the distance between
modern store and traditional store toward change of sales turnover and profit of
traditional stores. Consistent with prior researches, the result based on data collecting
by interview, observation and literatures study show that the traditional stores in
subdistrict Ciamis can’t ete itmodstoritshowfrom deof es ver profit in traditional stores.
The average decrease of sales turnover in traditional store is 34,21%, while profit have
the average decrease 35,26%. The other result show decreasing of sales turnover and
profit is more significantly when the distance between traditional store and modern
store between one to two kilometer. Keyword: traditional store, modern store, sales
turnover, profit and distance. Corresponding author: tryoga_one@yahoo.com Prosiding
Fakultas Ekonomi dan Bisnis UNS - 50 KOMERSIALISASI TEKNOLOGI DALAM UPAYA
PENINGKATAN DAYA SAING INDUSTRI INDONESIA Adawiah Purno Tri Aji Asdep Iptek
IKM, Kementerian Riset dan Teknologi Republik Indonesia Ragil Yoga Edi Pusat Inovasi
Lembaga Ilmu Pengetahuan Indonesia Abstract This study aims to determine of the
commercialization of R&D in Indonesia starting from the research planning to the
commercialization process including the domination obstacles of R&D
commercialization as well as searching for policy to overcome these problems.
Mixed methods research was used in this study, which is a combination of
quantitativeresearch and qualitative research. The qualitative data obtained through
three ways : study of literature, interviews and focus group discussions. Meanwhile, the
qualitative data obtained from the questionnaires by respondents.
The results of the study indicate that the commercialization of R & D in Indonesia is yet
to be ideal, which various understanding of the terminology of commercialization (types,
stagesand impact). The problems of R&D commercialization are the lack of funding in
the downstream sector for post harvesting, and the weakness of the role of R&D
commercialization managemen unit in R&D institutions and universities.
Policies are needed to support the commercialization of R&D in Indonesia: (1)

established or reinforced unit that handles the commercialization of the technology. (2)
Restructuring of R & D financing mainly focuses on R&D funding schemes for
downstream sector. (3) Reconstruction the relation between government –
industry-R&D with R&D funding schemes which not only provide facilities for R&D
institutions and universities but also provide incentives to industry.
(4) coaching and reinforcement capacity of technology transfer and capacity building
which focused on the commercialization of R&D management. (5) Coordination among
authorities where each commercialization policies issued require the involvement of
various authorities. Keywords : commercialization, funding schemes, R&D Institution
Corresponding author: adawiah@ristek.go.id; purno.tri@ristek.go.id;
ragil.yoga.edi@lipi.go.id Prosiding Seminar Nasional dan Call for Paper “USINE
PENGARUH PENDAPATAN PER KAPITA TERHADAP PENGELUARAN PEMERINTAH DI
INDONESIA PERIODE 1993-2012 Sugiartiningsih Fakultas Ekonomi Universitas
Widyatama Bandung Abstract Pelaksanaan pembangunan di Indonesia yang bertujuan
untuk meningkatkan kesejahteraan rakyat sangat diperlukan adanya campur tangan
pemerintah antara lain melalui Kebijakan Fiskal.
Penelitian ini bertujuan untuk mengetahui sampai seberapa jauh pengaruh Pendapatan
Per Capita terhadap Pengeluaran Pemerintah di Indonesia selama periode 1993-2012
telah dianalisis dengan menggunakan model persamaan regresi. Model yang
dipergunakan dalam penelitian ini sebagai berikut: Y = a + b X Dari hasil perhitungan
didapat bahwa pengaruh Pedapatan Per Capita terhadap Pengeluaran Pemerintah di
Indonesia adalah positf namun dengan kontribusi yang rendah.
Keywords: kebijakan fiskal, pendapatan per capita, pajak, pengeluaran pemerintah

Corresponding author: sugiarti.ningsih@widyatama.ac.id Prosiding Seminar Nasional
dan Bisnis UNS - 52 ANALISIS DAYA SAING INDUSTRI AGRO INDONESIA MENUJU ERA
EKONOMI ASIA Pandriadi Nurkardina Novalia Universitas IBA Palembang Abstract This
research aims to analyze competitiveness of Indonesia agroindustry in world and Asia
market and uses secondary data from some publications, such as Statistic Central
Institution dan Commodity Trade Data Base-World Integrated Trade Solution
(Comtrade-WITS).
The data is time time series from 2005 to 2012 where focuses on 16 products with
International Standard Industrial Classification (ISIC) 151, 152, 153, 154, 155, 160, 171,
172, 173, 181, 182, 191, 201, 202, dan 210. Competitiveness is measured by using
Revealed Comparative Advantage (RCA) Index. If the RCA>1 it means that the product
has strong competitiveness, on the other hand if the RCA index < 1 it means that the
product has low competitiveness.
This research provides the result that in general agroindustry products have low
competitiveness in the world and also Asia. From 16 products just 7 products have RCA
Index > 1 in world market and just 9 products which have RCA Index >1 in Asia Market.
Keywords: Competitiveness, agro industry, market Corresponding author:
pandriadi_msi@yahoo.com Prosiding Seminar Nasional dan Call for Paper “USINE
STRATEGI PEMBERDAYAAN PENGRAJIN LURIK DAN BATIK DALAM MENINGKATKAN
PEMBANGUNAN EKONOMI DI KABUPATEN KLATEN1) Mulyanto Fakultas Ekonomi dan
Bisnis - Universitas Sebelas Maret University (UNS) Surakarta Pusat Informasi dan
Pembangunan Wilayah (PIPW) LPPM UNS Abstract This study was intended to: (i)
explore the potentials of handicraft of Lurik Batik (LUTIK) to develop the creative
industry based on local wisdom; (ii) identify the contrion the on LIK the sweconomy well
as to the regional economic development; and (iii) to arrange the strategy for improving
the handicraft production of LUTIK in Klaten Regency.
This study used data which collected using several methods, including site observation,
interviews, Focus Group Discussions (FGD), and document study method (content
analysis). Data were analyzed using interactive analysis, and supply-demand analysis.
Three sub district in Klaten Regency have been adopted as research area of this study.
Methodology used in this research employed the descriptive qualitative.
This approach was applied to know the characteristic of the LUTIK handicraft industry in
Klaten Regency on generally. Results of this study showed that the development of
combined products of LUTIK has an important role in supporting the revitalization of
crafts towards creative industry based on local wisdom. The potential of LUTIK
handicraft has the prospect to be a competitive product that can improve the economy
of the craftswomen.
Keywords: Ekonomi Kreatif, Lurik Batik (LUTIK), Pembangunan Economi Regional, Klaten,
Jawa Tengah Corresponding author: yanto.mul@gmail.com 1)Tulisan ini sebagai bagian
dari Penelitian Prioritas Nasional Masterplan Percepatan dan Perluasan Pembangunan
Ekonomi Indonesia 2011 2025 (Penprinas MP3EI 2011-2025), yang telah dibiayai oleh
DP2M Ditjen Dikti Kemendikbud sesuai dengan Surat Perjanjian Pelaksanaan Penugasan
Penelitian Nomor: 336a/UN27.11/PN/2013, Tanggal: 22 Mei 2013.
Makalah ini diajukan dan disampaikan pada kegiatan Call for Paper Fakultas Ekonomi
dan Bisnis (FEB) UNS Surakarta dengan tema: Business in Sociaety: Towards Asean Era,
Tanggal: 18-19 Maret 2014. Prosiding Seminar Nasional dan Call for Paper “USINE
STRATEGI BERSAING INDUSTRI KREATIF LOKAL: PENDEKATAN THREE GENERIC
COMPETITIVE STRATEGY Wiwiek Rabiatul Adawiyah Fakultas Ekonomi dan Bisnis
Universitas Jenderal Soedirman Abstract Pengembangan industri kreatif di Indonesia
tentu saja tidak terlepas dari berbagai macam tantangan antara lain: kesiapan SDM
kreatif Indonesia, adanya lembaga pendidikan yang mampu menghasilkan insan kreatif
Indonesia. Diperlukan adanya terobosan kurikulum sejak pendidikan dini yang memicu
pemikiran kreatif anak bangsa.
Lulusan perguruan tinggi dengan IPK tinggi perlu dibekali dengan daya juang yang
tinggi sehingga mampu memecahkan masalah secara kreatif. Lembaga pendidikan
seharusnya mengarah pada sistem pendidikan yang menciptakan: kompetensi yang
kompetitif serta intelijensia multi dimensi yang meliputi kecerdasan rasional (intelectual
question), kecerdasan emosi (emotional question) dan kecerdasan spiritual (spiritual
question).
Dalam menghadapi perdagangan bebas arus produk impor semakin kuat. Oleh karena
itu perlu adanya kesadaran oleh industri kreatif dalam memanfaatkan sumber daya alam
yang melimpah ruah seta kearifan lokal untuk mengendalikan pemain-pemain asing
untuk menguasai sumber daya alam Indonesia. Dukungan lembaga keuangan pada
insan kreatif juga menjadi faktor penentu keberhasilan industri kreatif di Indonesia.
Perhatian semua pihak dalam mengembangkan sektor ini diperlukan agar UKM kreatif
dapat mengakses pembiayaan dalam porsi yang lebih besar. Keywords: industri kreatif,
strategi bersaing, kecerdasan rasional, kecerdasan emosi, kecerdasan spiritual
Corresponding author: wiwiekra@gmail.com Prosiding Seminar Nasional dan Call for
UNS - 55 SISTEM PELAYANAN TERPADU: PERSPEKTIF BIAYA TRANSAKSI
PENGARUHNYA TERHADAP PENINGKATAN INVESTASI KABUPATEN KLATEN Sutanto
Riwi Sumantyo Mulyadi Arif Rahman Hakim Fakultas Ekonomi dan Bisnis Univesitas
Sebelas Maret Abstract This study aims to analyze the influence of the variable: cost of
searching for information, contract costs, monitoring costs, and the cost of adaptation
to the policy of investment services provided by the government to the business
community in Klaten Central Java.
This research is important because the era of regional autonomy of each region are
working hard to boost revenue as through efforts to attract inward investors.
Quantitative approach was chosen to be the model of this study. Quantitative approach
is used for the analysis of the effect of independent variables on the test response
variable.
The analytical tool used is multiple linear regression. The processed data is collected
through a field survey with questionnaires spread of formal questions to the business
community in all district of Klaten Central Java.
The results indicate that the variable cost information, contract costs, and the cost of
adaptation has positive influence on the policy of investment services in Klaten. While
the cost of monitoring a variable does not affect the policy of investment services. Based
on the results of the analysis, it is necessary that clear regulations governing the issue of
transaction costs.
Keywords: Transaction Costs , integrated service system , investment Corresponding

author: aplikom4@gmail.com, riwi_s@yahoo.com, mulyadi_fe@uns.ac.id,
arifd3bife@gmail.com Prosiding Seminar Nasional dan Call for Paper “USINE SOCIERDS
A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 56 EFEKTIVITAS
PELAKSANAAN ANGGARAN DITINJAU DARI KAPASITAS INDIVIDU DAN BUDGETARY
GOAL CHARACTERISTICS Shinta Permata Sari Fakultas Ekonomi dan Bisnis-Universitas
Muhammadiyah Surakarta Abstract This research investigates the effect of individual
capacity and budgetary goal characteristics of participation, difficulty, evaluation,
feedback and clarity toward budget effectiveness. A survey was conducted among
manufacturing firms in kabupaten klaten, central java, that used budget for control and
performance measure.
Primary data ectedbysendia onerto rmmanagerwws purposive sampling. The result

indicated that individual capacity, budgetary participation, budget goal difficulty and
budgetary feedback tend to have effect on budget effectiveness. Furthermore, budget
evaluation and budget goal clarity had no effect on budget efffectivenes.
Research suggest to investigate effect of information sharing and budget adequacy to

budget effectiveness. Keywords: individual capacity, budget goal characteristics,
budgetary participation, budget goal difficulty, budgetary evaluation, budgetary
feedback, budget goal clarity. Corresponding author: Shinta.Sari@ums.ac.id Prosiding
Fakultas Ekonomi dan Bisnis UNS - 57 COMBATING SMUGGLING: WHAT GAMES WE
ARE PLAYING – AN INDONESIAN CASE STUDY Hidajat Hendarsjah Universitas Sebelas
Maret Surakarta Abstract Intuita be to ruptseems follow several incentives thatbound
itthe changes outcomes’ s not ays y affect to person behavior.
In games with mixed equilibrium presences, probability of actitaken other ies thipaper,
to t”and do inspect”wl alta tend hether to “cheat”as n garment smuggling case in
Indonesia. Game theoretic concepts were employed in this paper to perform framework
for analysis in describing the actions of interdependent agents. When the game has
mixed equilibrium, probability of one player to take one strategic actidoes don
opponent’spayoff(i.e. ximum enalt).
What es change is tlirategic acti Keywords: game theory, mixed strategy, crime, trade,
interaction Corresponding author: h.hendarsjah@yahoo.com Prosiding Seminar
Ekonomi dan Bisnis UNS - 58 PROFIT PLANNING PERSPECTIVE (STUDY AT SMEs
INDUSTRY CENTER IN MALANG) Mychelia Champaca Moch.
Nurhidayat Universitas Tribuana Tunggadewi Abstract The strategic role of Small and
Medium Enterprises (SMEs) in the development of national economy, in the economic
growth and employment, and in the distribution of development outcomes, the SMEs
resilient in the face of the economic crisis that shook the global economy. Toughness
SMEs supported the fact that in Indonesia, the source of livelihood is highly dependent
on the SME sector.
But the benefits of SMEs as a reinforcement of the national economy, as mentioned by

Badan Pusat Statistik (2003) that, its has some problems: lack of capital, difficulties in
marketing, tight competition, difficulties of raw materials, production techniques and
lack of expertise, lack of managerial skills, lack of knowledge of financial management,
and unfavorable business climate (licensing, rules/regulations).
Lack of knowledge about the financial factor, is a problem that has always faced by
SMEs due to the lack of expertise of managing the business, while the primary purpose
of a business is profit in addition to the business continuity . guyen’s ch 1), ves anding,
here the practice of financial management and financial characteristics of a business,
having an influence on the profitability of SMEs.
Profit planning is one way to plan and control the short-term profit, through the analysis
of cost-volume-profit (CVP) and then perform budgeting. While the long-term profit
planning is a strategic planning. This study sought to describe the implementation of
short-term profit planning is done SMEs, research and select the object that SMEs
registered in the Department of Cooperatives, one of which is the Association of SMEs
"Amang Tiwi".
The selection of this object is to generalize the results of the research for the purpose of
this research can be achieved. The analysis used in this study is the use of a frequency
distribution analysis of the distribution of the questionnaire results. Description of the
results of the analysis indicate that, most of the SMEs have profit planning, but with the
simple way, so the end of the planning stage of profit is not an important concern by
their. Keywords: Profit Planning, Analysis Cost-Volume-Profit, Budget Corresponding
author: mycheliac@yahoo.com, suryahidayat_mlg@yahoo.com Prosiding Seminar
Ekonomi dan Bisnis UNS - 59 PENGARUH PSYCHOLOGICAL CHARACTERISTICS DAN
ENTREPRENEURIAL COMPETENCIES TERHADAP KESUKSESAN WIRAUSAHAWAN
WANITA Mei Ie Nurhalimah Universitas Tarumanagara Abstract Nowadays public
awareness to do entrepreneur activity more increased. Many women interested being
women entrepreneur.
A lot of factor affecting successful women entrepreneur, among others are

psychological characteristics and entrepreneurial competencies. This study was
conducted to determine the influence of psychological characteristics and
entrepreneurial competencies to successful women entrepreneur. Psychological
characteristics were measured through the dimensions of need for achievement, locus
of control, propensity to take risk, tolerance of ambiguity, self confident and
innovativeness. Entrepreneurial competencies were measured through the dimensions
of personal initiative, communication skill and managerial skill.
Successful women entrepreneur were measured through the dimensions of growth

companies, personal wealth creation, profitability and sales. The population is all women
entrepreneurs in Indonesia. The sampling frame for this research was limited to women
entrepreneurs in Jakarta. The purposive sampling methods used in this research. The
methods of data collection conducted by distributing questionnaires to 50 respondents.
The techniques of data analysis using multiple regression. The findings of this research
showed that psychological characteristics and entrepreneurial competencies
simultaneously affect to successful women entrepreneur. While the psychological
characteristics is partially affect to successful women entrepreneur and entrepreneurial
competencies also is partially affect to successful women entrepreneur. Keywords:
psychological characteristics, entrepreneurial competencies, successful women
entrepreneur Corresponding author: mei_ie78@yahoo.com.sg Prosiding Seminar
Ekonomi dan Bisnis UNS - 60 SERVICE PERFORMANCEICT TRAIN NEW TECHNOLOGIES
TOWARDS ORGANIZATIONS: CASE STUDY ASINDO INFORMATIKA John Tampil Purba
STIE Pengembangan Bisnis dan Manajemen Jakarta Abstract The technology runs very
fast to dominate most of all activities over the world and one of the technoligies that
dominate the life is information and communication technologies(ICT).
This technology isalready use in all aspects of life actitivities of human beings. In the this
twenty fisrt century the use of ICT has fundamentally dominated working practices also
procedures in business sectors, public sectors and governments as well. In
sustainingtheir organization services in the same time the companies, organizations, and
goverments accomodate that change.
So they sent their employees to training centers that provide ICT trainings, in order to
be trained according to needs of their organization.Asindo Informatika one of the ICT
Training provider in Jakarta has done the such trainings for their employees and staffs
for a few years. This paper analyzesService Performance quality of ICT Training with
Microsoft New Technologies by using SERVQUAL tool which hasmodified with the
condition of Asindo Informatika.The data collectedby using the distributing the
questionaires and compiled, then use for mutivariate and univariate analysis.
The findingsof the research show that are 8 of better than expected value and 18 under
the expected value. Key word: Service Performance, ICT Training, organizations.
Corresponding author: jpoerba88@gmail.com Prosiding Seminar Nasional dan Call for
UNS - 61 PENGARUH PELATIHAN DAN PENGAWASAN TERHADAP KESELAMATAN DAN
KESEHATAN KERJA (K3) DAN PRESTASI KARYAWAN PT TRUBA JAYA ENGINEERING DI
PANGKALAN KERINCI Susi Hendriani Mangapul Sitanggang Universitas Riau Abstract
Influence of Training and Supervising to Ocupational Safety and Health (K3) and Work
Performance of Employeer PT Truba Jaya Engineering in Pangkalan Kerinci. The
objective research is to analyze the Influence of Training and Supervising to Ocupational
Safety and Health (K3) and Work Performance.
This research uses survey, sampling method and questioners as the tools in collecting
the main data. This research is conducted in PT Truba Jaya Engineering, Pangkalan
Kerinci To analyze data uses descriptive analyzis and correlation analyzis. This research
shows these following results: there is significant correlation and positive between
Training and Supervising to Ocupational Safety and Health (K3) and Work Performance
Keywords: Training, Supervising, Ocupational Safety and Health (K3), Work Performance
Corresponding author: susi.hendriani@ymail.com Prosiding Seminar Nasional dan Call
for Paper “USINE SOCIERDS A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis
UNS - 62 PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS DAN GROWTH
TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN NONBANK LQ-45 Febrian Adi Darma
Waseso Segoro Universitas Gunadarma Abstract This research was conducted on the
non bank LQ45 listed on the Indonesia stock exchange (BEI) in the period 2009-2012.
The purpose of this research is to analyze the effect of Debt to Equity Ratio (DER),
Return on Assets (ROA), Current ratio (CR) and Growth to the dividend policy/Divident
Payout Ratio (DPR) partially and simultaneously, knowing the magnitude of the test
value of the R Determination and to find out which variables are more influential to the
dividend policy. The samples were 19 companies LQ45 registered in BEI.
There are five variables used in this research were Dividend Payout Ratio (DPR) as
dependent variable and the company's financial ratios such as as Debt to equity ratio
(DER), Return on Assets (ROA), Current ratio (CR) and Growth as independent
variable.The results showed that Debt to equity ratio (DER), Return on Assets (ROA),
Current ratio (CR) and Growth significantly influenced to the dividend policy of
non-bank companies LQ45 in BEI indicated by the level of significance under 5%.
Partially variable ROA and DER had a significant influence and the remaining variable CR
and Growth has no effect against Dividend Payout Ratio(DPR). Keywords: Debt to Equity
Ratio (DER), Return On Asset (ROA), Current Ratio (CR), Growth dan Dividend Payout
Ratio (DPR). Corresponding author: febydarma4@gmail.com;
waseso@staff.gunadarma.ac.id Prosiding Seminar Nasional dan Call for Paper “USINE
ANALISIS CLUSTER TIPE STRATEGI MANUFAKTUR DAN PENGARUHNYA TERHADAP
KINERJA PERUSAHAAN DI TASIKMALAYA Edy Suroso Universitas Siliwangi Tasikmalaya
Abstract To face the competitive and turbulance environment, a company needs an
ownership of manufacturing stategy as a part of whole corporation strategy.
The accuracy of its priority gives a significant contribution to reach the whole
performance of a company. The research method is a survey using the 75 leaders of
companies at Tasikmalaya as respondents. The results showed that there are four types
of clusters of manufacturing strategy, namely: (1) Cost Strategies are 13 companies that
prioritize cost-efficiency in various manufacturing activities, (2) Quality Strategy; there
are 26 companies, with emphasis on improvement of product performance and
reliability of the supplier, (3) Delivery strategy; consists of 30 companies, which choose
improve manufacturing strategy pre and post- sales services as well as improve the
reliability and speed in meeting the needs of consumers, while (4) strategies flexibility;
consists of 6 companies in carrying out production activities follow the rapid changes in
consumer desires.
Based on the results of the ANOVA analysis showed that each cluster type of
manufacturing strategy that is formed has a different type of strategy performance of
the company in which the type of delivery strategy has the highest corporate
performance as measured by ROA growth than the other three clusters. Keywords: type
of manufacturing strategy, corporate performance, medium and large scale enterprises
Corresponding author: edysuroso@unsil.ac.id Prosiding Seminar Nasional dan Call for
UNS - 64 ANALISIS PENGARUH BIAYA AGENSI, TAHAP DAUR HIDUP PERUSAHAAN DAN
REGULASI TERHADAP KEBIJAKAN DEVIDEN PADA PERUSAHAAN YANG TERDAFTAR DI
JAKARTA ISLAMIC INDEX (JII) Yoga Kinayung Sutrisno Universitas Islam Indonesia
Abstract The purpose of this study is to investigate the influence of agency costs, life
cycle, and regulation of the devidend policy.
The populations in this study were 72 companies that enter into the Jakarta Islamic
Index (JII) listed on the Indonesia Stock Exchange period 2008-2011. The sample is
selected by purposive sampling method, ie sampling technique using a certain
consideration which is relevant to the selected sample research purposes. The number
of samples obtained were 23 companies listed on the Indonesia Stock Exchange.
Data analysis were performed by classic assumption test and multiple regression
analysis. The results of this study indicate that free cash flow, dispertion of ownership,
and life cycle do not take effect the devidend payout ratio. The institutional of
ownership is significantly negative and take effect on devidend payout ratio.
Regulation influenced positively and significantly to devidend payout ratio. Keywords:

free cash flow, dispertion of ownership, institutional of ownership, life cycle, regulation.
Corresponding author: sutrisno_uii@yahoo.com Prosiding Seminar Nasional dan Call for
UNS - 65 PENGARUH KEBIJAKAN MANAJEMEN DAN PEMBIAYAAN TERHADAP KINERJA
BANK SYARIAH KAJIAN EMPIRIS PADA BANK SYARIAH DI INDONESIA Sutrisno R.
Agus Basuki Universitas Islam Indonesia Abstract This study aimed to examine the effect
of management policies and financing Decisions on the performance of Islamic banks.
Islamic bank performance measured by ROE, ROA and NPM; financing policy is
measured by murabaha financing and mudaraba financing, and musharaka financing,
while management policy is measured with financing to deposit ratio (FDR), operating
efficiency (BOPO), capital adequacy ratio (CAR) and liquidity (reserve requirement).
The tool of analysis used structural equation model (SEM) that supported by AMOS 19.0
program. From the analysis known factors that are significant indicators of financing is
murabaha financing and Musharaka financing, while FDR was not a significant indicator
as an indicator of management policies. The results showed a significant effect on the
management policy of financing policy, but has no effect on financial performance.
Financing policies have a significant effect on financial performance. Keywords:

Management policy, financing decisions, murabaha, musharaka, mudharaba
Corresponding author: sutrisno_uii@yahoo.com Prosiding Seminar Nasional dan Call for
UNS - 66 ANALISIS FAKTOR-FAKTOR PENENTU PROFITABILITAS BANK BPD (STUDI
KASUS PADA BANK BPD DI INDONESIA TAHUN 2006 – 2011) Agus Murdiyanto
Universitas Stikubank Semarang Abstract Economic growth in Indonesia is quite high
during the period 2009-2013 at an average of 5.9
% per year require banking institutions as the heart of the economy, the banks have to
grow strong and healthy in order to support the sustainability of development. No
exception has launched BPD Regional Champion (BRC) as the embodiment eifisiensi
towards growth. However, the improved performance of banks has not been
accompanied by a real contribution to national economic development because there
are parts of the banking assets of unproductive macro perspective in the form of excess
liquidity and monetary instruments are placed in state securities (SBN).
On the other hand banks are still considered wasteful in financing resulting in setting
lending rates to be expensive, in the end lead to lower economic competitiveness. Based
on these descriptions, the writer analyzed the determinants of profitability BPD in
Indonesia. The purpose of this study to analyze Effect of DPK, CAR, NPL, ROA and LDR
on ROA. from case studies on BPD in Indonesia in 2006-2011.
The data used are secondary data from Bank Indonesia. Observations were made for 72
months. Methods of data analysis using SPSS by taking into account multiple regression,
goodness of fit test, F test and t test. Test results obtained regression coefficient -0.007
X1, X2 0.095, 0.715 X3, X4 and X5 0.049 -0.048 all significant on ROA. Results Adjusted R
Square of 0.54.
means 54% of the variation could be explained ROA five independent variables. Test
results obtained for 17 498 F calculated with significance 0.000, so it can be concluded
that the regression model feasible to predict the dependent variable ROA or collectively
- the same independent variables affect the dependent Variable ROA. Keywords : ROA ,
DPK , CAR , NPL ROA and LDR . Corresponding author: agus_murdiyanto88@yahoo.com
Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 67 ANALISIS PERBANDINGAN RISIKO
SISTEMATIS DAN ABNORMAL RETURN PADA PERISTIWA STOCK SPLIT Suskim Riantani
Dirgabri Oktavia Hutagalung Fakultas Bisnis dan Manajemen Universitas Widyatama
Bandung Gugun Sodik STIE Tridharma, Bandung Abstract The high of stocks price are
usually less attractive to investors. One of the ways to gain demand is to engage in stock
split.
This action results in an increasing number of stocks outstanding to increase, by this

investors can make their investment portfolio realignment. In this portfolio, investors will
consider the level of risk and return of stocks that make up the portfolio. The purpose of
this research is to analyze the impact of the stock split on systematic risk and abnormal
returns before and after the event of stock split.
The purposive sampling method is used to obtain the sample and there are 33
companies listed in Indonesian Stock Exchange that can be analysis during the research
period 2007-2011. This research applied event study with descriptive and statistical
method. The investigation applied descriptive analytic method and statistical analysis
using the mean difference test (paired sample t test).
The results showed that the mean of systematic risk and abnormal returns of stocks
increased after the stock split event. The results of paired sample t test there were
systematic risk and abnormal returns showed not significant in the differences between
before and after the stock split event. Keywords: Systematic Risk, Abnormal Returns,
Stock Split Corresponding author: suskim.riantani@widyatama.ac.id,
gugun.sodik@stietridharma.ac.id Prosiding Seminar Nasional dan Call for Paper “USINE
PERBANDINGAN KINERJA BANK UMUM SYARIAH DAN BANK UMUM KONVENSIONAL
DI INDONESIA Bambang Agus Pramuka Fakultas Ekonomi dan Bisnis Universitas
Jenderal Soedirman Abstract The aim of this study is to evaluate the comparative
financial performance of Islamic banks and conventional banks in Indonesia.
To make an appropriate comparative study on capital adequacy ratio (CAR), Non

Performing Finance (NPF), Return on Assets (ROA), Operational Cost Efficiency Ratio
(BOPO) and Financing to Deposit Ratio (FDR) of Islamic and conventional banks, those
financial ratios are observed during 2009 to 2013. The sampled banks are selected on
covenant sampling technique on the basis of almost having equal weight of invested
capital and number of existing branches.
To make substantially noteworthy results, descriptive statistics is used. The results show
that Islamic banks have high liquidity power and efficiency ratio over the conventional
banks. Moreover the Islamic banks have lower non performing finance over
conventional banks.
On the other hand the conventional banks are better than Islamic banks in their ability
to generate profit as well as capital adequacy ratio. Keywords: Islamic banks,
conventional banks and financial performance Corresponding author:
bpramuka@yahoo.com Prosiding Seminar Nasional dan Call for Paper “USINE SOCIERDS
A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 69 ANALISIS
PRODUKSI, BIAYA DAN PENDAPATAN USAHATANI PADI POLA SRI (SYSTEM OF RICE
INTENSIFICATION) (STUDI KASUS DI EMBAWANG DAN TANJUNG BULAN KECAMATAN
TANJUNG AGUNG KABUPATEN MUARA ENIM) Enny Sri Martini Universitas Terbuka dpk
UPBJJ-UT Palembang Abstract Food security needs and face many challenges including
population continues to grow, diminishing farmland, residential purposes, industrial,
agricultural employment less attractive the younger generation, then one way to meet
the challenges of the "pattern of SRI paddy farming" The study aims to determine
production, costs, revenues, SRI pattern.
The study was conducted in Embawang, Cape Month districts Muara Enim Regency
Tanjung Court South Sumatra province, in June to July 2013. Research methods with
case studies. Determination of random samples plated unbalanced (disproportionate
stratified random sampling) with the pattern number 110 SR, 195 non-SRI pattern.
Primary data through interviews, observation, with a list of questions that have been
prepared, and secondary data from the village secretary. Production of research results
SRI pattern 9160.17 kg grain/1.215, Non- SRI 5746.83 kg grain/1.23. Income SRI
Rp.59.052.882,5, non- SRI Rp.17.939.861,67, while family income patterns Rp.60.471.382
SRI,5, Non- SRI USD 19,175,438.67 , - Test Results profits R/C, B/C, the NPV at the "
discount factor " of 12% in a period of 4 months on the pattern of SRI , R/C, B/C 5.099 ,
NPV Rp .
47,289,079 , - , and Patterns of Non SRI R/C,B/C 2.084 , NPV Rp.14.227.085,-, meaning
both farming profitable . SRI enhancement pattern suggested counseling, support
Muara Enim regency government policies promoting the expansion of SRI patterns
through research and extension Keywords: Production, Cost, Revenue, SRI (System of
Rice Intensification) Corresponding author: ennys@ut.ac.id Prosiding Seminar Nasional
dan Bisnis UNS - 70 PENGARUH PENGHIMPUNAN DANA PIHAK KETIGA DAN NON
PERFORMING FINANCING TERHADAP PENYALURAN DANA PERBANKAN SYARIAH DI
INDONESIA Hadiah Fitriyah Septi Virlinawati Fakultas Ekonomi Universitas
Muhammadiyah Sidoarjo Abstract This research was conducted in order to determine
the influence of third party funds and non-performing financing on distribution funds of
Islamic banking in Indonesia. The research using survey approach, the kind of research
are quantitative inferensial and descriptive explanatory.
Using purposive sampling method, from a population of thirty-four banks consist of

eleven Islamic banks and twenty-three Sharia Business Units registered in Bank
Indonesia. Taken twelve banks that have met the sampling criteria, which provides
financial reports from 2007 to 2010 on a regular basis. Hypothesis testing is done by
multiple linear regression.
The results for the test showed hypothesis terminated coefficient value (R²) by 96%, by
using the confidential interval of 95%. Simultaneous third party funds and
non-performing financing has a significant influence on the distribution of funds Islamic
banking in Indonesia. Partially non-performing financing which does not have significant
influence on distribution funds of Islamic banking in Indonesia.
Keywords: Distribution of Funds, Third Party Funds, Non Performing Financing

Corresponding author: hadiah_az@yahoo.com Prosiding Seminar Nasional dan Call for
UNS - 71 ASPEK BIAS DALAM PENGAMBILAN KEPUTUSAN PEMBELIAN PRODUK
ASURANSI JIWA (STUDI PADA PEGAWAI AKADEMIK UKSW) Alvi Novia Maria Rio Rita
Universitas Kristen Satya Wacana Abstract This research aims to obtain the empirical
evidence that regarding the bias aspect in making decision to purchase the life
insurance product.
Formulation of the problem in this research is finding the bias aspect that dominates the
psychological academic employees of SWCU in making decision to purchase the life
insurance product. This research uses four categories of bias aspects, i.e. aspects of
excessive optimism, overconfidence, confirmafion bias, and the illusion of control.
The sample consists of fourty three academic staff of SWCU who has had experience or
never bought the life insurance product. The sampling method used in the research was
nonprobability sampling with purpose sampling. Methods of data analysis used in the
study were the descriptive statistic. The findings in the research show that aspects of the
excessive optimism bias that dominated is owned by the employees of SWCU when will
take the decision to buy life insurance product. It is followed by the illusion of control in
the second place and overconfidence in the third place.
Last but not least, the confirmation bias. Keywords: Life Insurance, Overconfidence,
Confirmation Bias, Excessive Optimism, Illusion of Control Corresponding author:
212009086@student.uksw.edu; maria.riorita@staff.uksw.edu Prosiding Seminar Nasional
dan Bisnis UNS - 72 PENGARUH PERSEPSI KEADILAN PADA HUBUNGAN ANTARA
AGEN-DISTRIBUTOR PULSA TELEKOMUNIKASI TERHADAP KINERJA AGEN Badri Munir
Sukoco Denny Febrianto Surya Himawan Universitas Airlangga Abstract Penelitian
selama ini menunjukkan nilai penting dari keberadaan persepsi keadilan (prosedural,
distributif, dan interaksional) , terutama dalam hubungan antara buyer dan supplier.
Namun penelitian selama ini hanya memfokuskan pada pengaruh langsung dan
interaksi dari ketiga keadilan tersebut, sedangkan penelitian yang menguji ketiganya
secara simultan hingga saat ini relatif jarang. Menggunakan konteks hubungan antara
distributor pulsa dengan outlet, peneliti menguji hal tersbeut. Dengan mendistribusikan
kusioner kepada 161 outlet, hasil analisis menunjukkan bahwa masing-masing keadilan
berpengaruh positif dan signifikan terhadap kinerja outlet.
Namun ketika diuji secara simultan, keadilan procedural menjadi satu-satunya yang
berpengaruh terhadap kinerja keuangan. Adapun kinerja pemasaran hanya dipengaruhi
secara signifikan oleh keadilan interaksional. Implikasi manajerial dan akademis lebih
lanjut didiskusikan dalam penelitian ini.
Keywords: keadilan organisasional, prosedural, distributif, interaksional, kinerja,

distributor-outlet Corresponding author: badri@feb.unair.ac.id Prosiding Seminar
Ekonomi dan Bisnis UNS - 73 PERSEPSI KONSUMEN TERHADAP PRODUK PRIVATE
LABEL INDOMARET (STUDI PADA INDOMARET DI SALATIGA) Bahaduri Wibisono Eristia
Lidia Paramita Universitas Kristen Satya Wacana Abstract Indonesian retail business has
been growing with the increase in the number of retailers that exist. The presences of
these retailers create more private label products in Indonesia.
labis of ler’s ateto d with consumers. Tobjectiof s is fiout perceptiaboutIndomaret’s

private label products than similar product from national brand. The study involved 11
respondents from the consumer of Indomaret Salatiga. The data obtained by in-depth
interview and analyzed using content and thematic analysis. The study showed that
while confront with two similar products, consumers prefer natibrand than products.
hestudalso s consumers perception of Indomaret private label products and national

brand products. Perceived quality, price, packaging, and functional value are used as a
factor influencing consumers purchasing decisions. Consumer perception of private
label products Indomaret can be used develop brand y private products.
Keywords : Retail, Private label, Perception Corresponding author:

bahaduriwibisono@yahoo.com; eristia.paramita@staff.uksw.edu Prosiding Seminar
Ekonomi dan Bisnis UNS - 74 PENGARUH KEPERCAYAAN KONSUMEN TERHADAP TOKO
ONLINE PADA PEMBELIAN IMPULSIF (STUDI KASUS PADA TOKO ONLINE NAGISA
ZAPPELIN DI JEJARING SOSIAL FACEBOOK) Yuni Tri Puspita Sari Agus Suroso Universitas
Jenderal Soedirman Abstract The purpose of this research is to invegate relationship
between online store beliefs (merchandis ractiveeaseof oyment, ebsit ),storsit browsing,
and hedonic motives to consumer impulse buying behavior.In this context, a model was
proposed and tested on a sample of cstomers who made an impulse purchase at Nagisa
Zappelin.The model was tested using survey data from 120 customers of Nagisa
Zappelin online store.
The result showed insignificant effects of merchandise attractiveness, ease of use,

enjoyment, website style, mediated by consumers ’ emotions Keywords: online stores
beliefs, impulse buying, cognitive emotion theory. Corresponding author:
nagisa.zappelin4869@gmail.com; as_roso2010@yahoo.com Prosiding Seminar Nasional
dan Bisnis UNS - 75 STRATEGI ATRIBUT PRODUK DALAM PENATAAN PASAR MODERN
DAN PERLINDUNGAN PASAR TRADISIONAL Suliyanto Universitas Jenderal Soedirman
Abstract The background of this research is the growth of the modern market is very
rapid but was followed by a decline of the traditional market.
This study aims to formulate policies in modern market regulation and protection of the
traditional market. Data analysis is done by using the SWOT analysis and qualitative
descriptive analysis. Data collection was done with the interview and Focus Group
Discussion (FGD). Based on the analysis need the regulation of product attributes in the
District Regulations.
Product attributes to be set are: Access MSME products in modern markets, the service
of modern markets, the involvement of local labor in modern markets, location of
modern markets, the distance between markets, availability of parking facilities, the
pricing strategy on the modern markets, and promotion strategies on the modern
market. Keywords: atribut produk Corresponding author: suli_yanto@yahoo.com
Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 76 PENGARUH IMPLEMENTASI
CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP CITRA PERUSAHAAN (STUDI
PADA PT SEMEN INDONESIA (PERSERO) TBK) Laili Nurul Qomariah Fariyana Kusumawati
Yuni Rimawati Universitas Trunojoyo Madura Abstract Corporate Sosial Resposibility
(CSR) will affect the company's image and in long time will accumulate into a company's
reputation.
The purpose of this research is measuring factors existing implementation CSR done by
PT. Semen Indonesia (Persero) Tbk that effect on company image for the internal and
external company (of societies that suffered the direct effect of the existence of the
company). The independent variable in this study is the CSR programs have done PT.
Semen Indonesia (Persero) Tbk.
Keywords: Corporate Sosial Resposibility Corresponding author:

laelie_290591@yahoo.co.id; rimawati_unieq@yahoo.com Prosiding Seminar Nasional
dan Bisnis UNS - 77 KEADILAN PELAYANAN YANG DIRASAKAN (SERVICE FAIRNESS
PERCEPTION) PARA PELANGGAN RUMAH MAKAN PADANG SEDERHANA DI DKI
JAKARTA PADA EMOSI DAN NIAT BERPERILAKUNYA Shine Pintor Siolemba Patiro
Kresno Hendarto Hety Budiyanti Mahasiswa S3 FEB UGM Abstract This study aims to
investigate interrelationships among perceived service fairness, emotions and behavioral
intentions in a restaurant context. Methods of this study consisted of two phases,
namely: qualitative and quantitative.
Data were collected from 3 Padang Sederhana restaurants in the city of Jakarta with a
total of 600 respondents. Data were analyzed using structural equation modeling (SEM)
with the help of Amos 21. This study shows different roles for each fairness perception
in relation to emotions and behavioral intentions based on the Mehrabian-Russell
model.
Procedural fairness does not influence the formation of positive emotions customers.
The data collected in this study only in the limited context of the restaurant industry,
therefore, generalizing the results to other segments of the other industry may not
work.
The results of this study can serve as guidelines for the management of other restaurant
industry in developing effective strategies and efficient forensuring fairness and service
perceived impact on both customer retention and financial gains. Keywords: Service
Fairness, Qualitative Method, Quantitative Method Corresponding author:
batikpakuan@gmail.com Prosiding Seminar Nasional dan Call for Paper “USINE
SUKSES FAKTOR DALAM ADOPSI E-BANKING Edy Purwo Saputro Universitas
Muhammadiyah Surakarta Abstract E-banking adoption is an important issue related to
banks' commitment to provide satisfaction to their customers. The purpose of this
research is to examine the factors that support the successful adoption of e-banking.
The benefits of this research are both practical and theoretical. The results of the
analysis showed that the perception of risk, belief and trust is an important factor in the
adoption of e-banking. The weakness of this research provides opportunities for further
research. Keywords: e-banking, belief, trust Corresponding author:
E.Purwo.Saputro@ums.ac.id Prosiding Seminar Nasional dan Call for Paper “USINE
E-COMMERCE : PENDEKATAN KONSEPTUL DAN EMPIRIS Mabruroh Edy Purwo Saputro
Universitas Muhammadiyah Surakarta Abstract The paradigm changes in consumer
behavior in the global era cannot be separated from the role of cyber world with its
internet.
Therefore, the e - commerce becomes a market phenomenon in cyber world that makes
online real-time transactions possible and the transactions can be done by everyone,
anywhere and anytime. However, the adoption of e-commerce needs to consider
various aspects, making e – commerce a very interesting subject to study .The purpose
of this paper is to give an understanding of e- commerce, both from the conceptual and
practical implications, referring to review results of empirical research.
The literary review of this paper confirms that e- commerce research is related to various
factors and analyzed by various approaches. The lack of description in this paper
provides opportunities for further review and empirical test using analysis in accordance
with observed settings. Keywords : e-commerce, transactions, market Corresponding
author: mabruroh@ums.ac.id Prosiding Seminar Nasional dan Call for Paper “USINE
PENGARUH COUNTRY OF ORIGIN IMAGE, PRODUCT KNOWLEDGE, DAN INVOLVEMENT
TERHADAP PURCHASE INTENTION Christina Esti Susanti Unika Widya Mandala Surabaya
Abstract In particular, there are two purposes of this study.
First, investigate the influence of the country of origin of brand and consumer
knowledge of the product will be consumer involvement in the purchase decision
process. Second, investigating the role of mediator in the process of consumer
involvement in the purchase decision influences the image of the country of origin and
product knowledge on consumer purchase intention.
The sample of this study are those who live in East Java, have not had a Toyota brand
cars , but have the intention to buy a car brand Toyota . The research proves that the
country of origin image and product knowledge a significant effect on purchase
intention through involvement in the Toyota brand cars in East Java.
Future studies, it is advisable to explore other variables that affect the purchase
intention variables other than the image of the country of origin and product
knowledge and involvement. The businesses must join hands with the government in
building the image of the country as economic actors in the global market. Keywords:
Country of Origin, Product Knowledge, Involvement, Intention to Buy Corresponding
author: susantiesti@yahoo.com Prosiding Seminar Nasional dan Call for Paper “USINE
MODEL PERILAKU KONSUMEN DALAM MEMILIH JASA ANGKUTAN UMUM DI KOTA
PADANG Ika Yuanita Nurhayati Politeknik Negeri Padang Abstract Public transportation
as part of a land transport system, especially in urban areas, is one of the primary needs
of the city and can not be separated.
The purpose of this study was to determine the effect of tariff public transport, public
income, consumer tastes, consumer expectations, and the community reference group
on consumer behavior in choosing services public transportation in Padang with Lubuk
Buaya-Pasar Raya trajectory. Then, this study also wants to provide recommendations of
policy implications in improving the public transportation services in
PadangMunipacility.
This study will be conducted for one year with the object of research is users
(consumers) of public transport services.This study was designed through a descriptive-
explorative approach by testing the models are stochastic consumer behavior in
choosing public transport services. Sampling techniques using the method of non-
probability sampling with accidential sampling techniques with a level of confidence
95% that a random sample of size is 97 respondents will provide estimates of the difis
than modeliresearch on study this research are multiple resgression analysis based on
Cobb-Douglass Function.
The results of this study indicate that the public transport rates and consumer income
have a significant influence on consumer behavior in choosing public transport services
in particular Lubuk Buaya-Pasar Raya trajectory. While the factor of consumer tastes,
consumer expectations, and the reference group did not significantly affect consumer
behavior in choosing the services of public transportation in Padang Munipacility.
Keywords : Public Transportation Management, Consumer Behaviour, Cobb-Douglass.
Corresponding author: sutr ollachan@yahoo.co.id Prosiding Seminar Nasional dan Call
UNS - 82 ANALISA KEPUASAN MAHASISWA TERHADAP WEBSITE UNIVERSITAS XYZ
HUBUNGANNYA DENGAN LOYALITAS MAHASISWA Sri Nawangsari Lydia Iskandar Eri
Prasetyo Wibowo Universitas Gunadarma Jakarta Abstract Websites in the field of
education, there will be competition for students, therefore providing a good service in
the information technology is an attempt to give satisfaction to the users such as
students of the university.
Improved services and student satisfaction is a matter that will be value-added the
websites of XYZ University compared to the other website of universities. If the student
is satisfied with the university's website, it will increase the loyalty or fidelity students to
a XYZ university. To determine the extent of XYZ University website can be accepted by
users it is necessary to the holding of an assessment to measure the website available it
can be well received by users. The measurements serve to improve the quality of
services to students.
WebQual is a measurement to measure the quality of a website based research

instruments that can be categorized into three variables. There are usability, information
quality, and interaction services. All of which is a measurement of consumer satisfaction
or user of the quality of the website. Keywords: Webqual, Loyalty, Satisfaction,
University, Services Corresponding author: snsari@staff.gunadarma.ac.id Prosiding
Fakultas Ekonomi dan Bisnis UNS - 83 PELATIHAN PENGEMBANGAN BLOG
E-COMMERCE BAGI PENGRAJIN UKIRAN DI KOTA PALEMBANG Dedi Rianto Rahadi
Zanial Universitas Bina Darma Abstract Most craftsmen carving yet many know the basic
concept of blogging as a support in media sales through e-commerce.
This activity aims to provide basic knowledge about blogging to make good
instructional materials to the trainees with the end result that trainees can make
blogging as a medium of marketing materials on their own at home , using available
software. To improve the knowledge of this blogging material given to the participants
the basic knowledge and skills about; 1 ) The introduction of computers, 2 ) Introduction
to the Internet, 3 ) Blog creation, 4 ) Marketing using blogs. The method used is the
method of lecture, practice, question and answer, discussion and exercises.
Based on the results of the evaluation conducted in general it turns out there is an
increase in knowledge of trainees blogging. Also expected from this activity, participants
can inform the knowledge that has been gained to other entrepreneurs. Keywords :
e-commerce, media marketing, blogging Corresponding author: dedi1968@yahoo.com
Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 84 EFEKTIVITAS ELEMEN KUNCI
MANAJEMEN MEREK DALAM MEMBENTUK LOYALITAS KONSUMEN Catur Sugiarto
Mahastuti Agoeng Universitas Sebelas Maret Abstract Kekuatan bersaing perusahaan di
era perdagangan global saat ini sangat ditentukan oleh kemampuan perusaahaan dalam
mengelola merek mereka.Penerapan strategi manajemen merek yang efektif terbukti
memiliki dampak pada terbentuknya keunggulan kompetitif melalui wujud komitmen
dan kesetiaan konsumen pada merek perusahaan.Kompetisi bisnis global yang semakin
masif memaksa perusahaan berskala internasional membuat berbagai terobosan untuk
dapat menjalin hubungan baik dengan pelanggan yang bersifat jangka panjang dan
menguntungkan.Desain penelitian yang digunakan adalah studi deskriptif dengan
metode penelitian kausal yaitu metode dengan menekankan pada hubungan kausal.
Penelitian diawali dengan studi statistik deskriptif termasuk melakukan observasi pada
aspek demografi responden.Selanjutnya dilakukan pengujian terhadap skala dan
faktorisasi dengan menggunakan pendekatan analisis faktor eksploratori (EFA).Setelah
diuji menggunakan EFA, analisis faktor konfirmatori dilakukan untuk mengkonfirmasi
semua konstruk valid.Pada studi utama, kami menggunakan pendekatan persamaan
model struktural (SEM) untuk menguji hubungan kausal antar konstruk serta untuk
pengujian hipotesis.Hasil penelitian membuktikan bahwa empat elemen kunci
manajemen merek memiliki pengaruh yang besar terhadap pembentukan komitmen
dan loyalitas merek.
Empat elemen kunci tersebut antara lain inovasi merek, merek yang berorientasi pada
konsumen, relevansi diri konsumen pada merek dan juga tanggung jawab sosial merek.
Keyword: brand commitment, brand loyalty, brand innovativeness, brand customer
orientation, brand self-relevance, brand social responsibility Corresponding author:
catursugiarto@uns.ac.id Prosiding Seminar Nasional dan Call for Paper “USINE
BRAND FAMILIARITY, IMAGE CONGRUENCE, DAN RESPON KONSUMEN PADA SOCIAL
MEDIA ADVERTISING Sony Kusumasondjaja Universitas Airlangga Abstract
Thisstexamines he flity endors’congruewih being advertised on consumer responses to
social media advertising. The 360 student participants involved in this study were
exposed to one of four samples of advertising in Twitter.
The four advertising messages were (1) product with a familiar brand endorsed by a
celebrity whose high image congruence with the product, (2) product with a familiar
brand endorsed by a celebrity whose low image congruence with the product, (3)
product with an unfamiliar brand endorsed by a celebrity whose high image congruence
with the product, and (4) a product with an unfamiliar brand endorsed by a celebrity
whose low image congruence with the product.
Consumer trust, attitude toward the product,and purchase intention were measured.
Structural equation modelling, T-test and ANOVAwere employed to test the hypotheses.
Findings suggest that the product with a familiar brand endorsed by celebrity with high
image congruence leads to greater consumer trust, more favorable attitude,and greater
purchase intention than any other familiarity-congruence combinations. Interestingly,
for unfamiliar brand, there is no sifi dierence betgh and ls’ congre.
Keywords: iklan, social media marketing, image congruence, brand familiarity

Corresponding author: s_kusumasondjaja@yahoo.com Prosiding Seminar Nasional dan
Bisnis UNS - 86 SERVICE QUALITY OF LIBRARY TOWARD AN INTERNATIONAL COLLEGE
QUALITY Rorim Panday Pakuan University Bogor Indonesia Abstract Library has a very
important role in the learning process, both for primary, secondary and higher
education level.
So the main function of the library is to serve students and educators or users of outside
education in finding a reference to a sub-field of science or science they are studying.
For that, a library that can serve, have references required by the user, can read books
and learn in library room. The comfort room and amenities will be a good service value.
Library staff who serve also reinforce a good service system.
E-library services connected with a variety of e-library of agencies in the country and a
broad will be an added value to the quality of library services. This study aims to
determine how the quality of service of a library. Data taken using a questionnaire
developed from the SERVQUAL, where the number of respondents as many as 125
people.
Analysis of the data by using the pair t-test and factor analysis. From the analysis,
showed Tangible components of quality of service already exceeded expectations, while
for components Reliability, Responsiveness, Assurance and Empathy, the service quality
value is still below the expected value. Keywords: service quality,expected value,
perceived value, SERVQUAL Corresponding author: indripan@yahoo.co.id Prosiding
Fakultas Ekonomi dan Bisnis UNS - 87 PENGARUH SPORT CELEBRITY ENDORSER DAN
BRAND EQUITY PADA KEPUTUSAN PEMBELIAN PRODUK Hetty Karunia Tunjungsari
James Fakultas Ekonomi - Universitas Tarumanagara - Jakarta Abstract This study was
conducted to investigate the influence of celebrity endorser (credibility and
attractiveness) and brand equity (brand awareness, brand association, perceived quality,
and brand loyalty) on purchadecisi The survey was conducted on 100 students in Jakarta
by using convenience sampling, those who consume a certain brand of isotonic drink
while performing sports activities. By using multiple regression analysis, all hypotheses
proposed in this study were statistically proven.
Therefore, we can conclude that there are significant influences of celebrity endorser
and brand equity on consumer ’s on . The results of this study contribute to the
enrichment of celebrity endorsement and brand equity concept in marketing,
particularly in Indonesian consumers. Practically, this study can also give suggestion to
marketers who want to use celebrity endorser to deliver their message ad more
appropriate for the targeted audiences.
Keywords: celebrity endorser, brand equity, purchase decision Corresponding author:

hetty.karunia@yahoo.com; cristiano_james_7@yahoo.com Prosiding Seminar Nasional
dan Bisnis UNS - 88 NIAT BISNIS ONLINE: PENDEKATAN TECHNOLOGY ACCEPTANCE
MODEL & THEORY OF REASONED ACTION Haryanto Heru Purnomo Yeni Fajariyanti
Jurusan Manjemen Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret Abstract This
research performed to determine the influence among perceived easy of use, perceived
usefulness, attitude, subjective norm on re-intention to adopt online business.
Respondents of this study were students of high school and university in Central Java
and Yogyakarta-Indonesia.
GeSCA was implemented to analysis data since it is claimed more powerful than others
multivariate analysis. The results showed that all variables of antecedent of Technology
Acceptance Model (TAM), namely perceived easy to use, perceived usefulness, and
attitude effect to re-intention. However, another antecedent variable-subjective norm-
of Theory Reasoned Action (TRA) does not influence re- intention.
Keywords: TAM, TRA, online business, attitude, intention Corresponding author:

ayahromo@gmail.com Prosiding Seminar Nasional dan Call for Paper “USINE SOCIERDS
A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 89 PENGARUH
HARGA, CITRA MEREK DAN KUALITAS PRODUK TERHADAP INTENSI KEPUTUSAN
PEMBELIAN BATIK PRINTING DI PASAR BLOK A TANAH ABANG (Studi Kasus Batik
Printing Kencana Ungu ) Hendi Nurcahyo Dihin Septyanto Fakultas Ekonomi Universitas
Esa Unggul Jakarta Abstract Intension of a product purchase decision is influenced by
many factors, such as: product quality, price level, the ease of getting the product, brand
image and product competitiveness against other similar products on the whole.
This research aims to determine the effects of pricing, brand image and product quality
have a significant and positive impact on intentions of purchasing decision Batik
printing Kencana Ungu at Pasar Blok A Tanah Abang Jakarta. Intention in the decision to
buy a product shows an assessment of the product which is reflected in the price.
Samples were 110 respondents takes by purposive sampling technique. Data analyzing
method is by using multiple linear regression. The analytical using SPSS 16.0 the study
condicted, reliability test, validity test, classic at assumption test As the result of this
research, it is proved that the pricing, brand image and product quality have a
significant influence on intentions of purchasing decision Batik printing Kencana Ungu
at Pasar Blok A Tanah Abang.
The results showed that the quality of the product is the most dominant variable in the
consumer purchase decision intention and should get a major concern for the company
to remain competitive with other companies similar products, especially products from
China Keywords: Intentions of purchasing decision, Price, Brand Image, Product Quality
Corresponding author: hendinurcahyo@gmail.com, dihin.sp@esaunggul.ac.id Prosiding
Fakultas Ekonomi dan Bisnis UNS - 90 DETERMINASI POSITIONING WISATA KULINER DI
KOTA BENGKULU Dhian Tyas Untari Ari Fiyanto Universitas Indraprasta PGRI, Jakarta
Abstract Bengkulu city is the capital of the province of Bengkulu, a province in Sumatra
and is one of the areas with the potential to be developed into a tourist area. One
supporter is culinary tourism activities.
Culinary is a reflection of the socio-cultural circumstances and human interactions with

the environment. Aims of this study is to determine the perceptual map of Bengkulu
City as a tourist destination among its competitors, and learn marketing strategies that
should be taken by goverment of in accordance with its position in the perceptual map.
Population in this study are dometic tourists who visiting in Bengkulu City and who have
visited or minimum knew the seven tourist destinations of competitors, namely Padang,
Medan, Lampung, Aceh, Jambi, Riau dan Palembang. This study used a sample of 30
foreign tourists as a respondent. Method of sampling done by purposive sampling
method. The research data is the primary data obtained from questionnaires to the
deployment of foreign tourists.
Analytical techniques used are the Multi Dimensional Scaling (MDS) The results showed
that: (1) Bengkulu City as a tourist destination is perceived similar to Palembang and
different compared with Jambi. (2) Preference tourists saw that the advantages of
Bengkulu City as a tourist destination is the food and beverage attributes, the attributes
of living expenses, and arts and culture attributes.
The marketing strategy that should be applied to goverment of Bengkulu City for
improving Bengkulu City as a tourist destinations is to use promotion channel
effectively. It cause the effective promotion can increase demand of tourism. Keywords:
Positioning, Tourist, Destinations, MDS Corresponding author: tyas_un@yahoo.co.id;
arijernih@yahoo.com Prosiding Seminar Nasional dan Call for Paper “USINE SOCIERDS
A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 91 PENGARUH
CORPORATE IMAGE PADA CUSTOMER SATISFACTION YANG DIMEDIASI OLEH
SERVICESCAPE DAN EMPLOYEES Ira Hidayati Siti Khoiriyah Fakultas Ekonomi Universitas
Sebelas Maret Abstract The purpose of this study examined the role of servicescape
(physic environment) and employe(employservicein ing infof e to customer satisfaction.
This research used questionnaires to collect the data. Sample of this study was 195
people who ever do a one of Skin Care Yogyakarta. Convenience technique was method
choosen to make easier in getting the sample. Validity and reliability test was done to
make ascertain the quality of data. SEM AMOS was applied to test the hypotheses have
been formulated.
The result supported the five hypothesis empirically, corporate image significant
influence to the customer satisfaction, corporate image significant influence to
employees, employees significant influence to customer satisfaction, corporate image
significant influence to servicescape, servicescape significant influence to customer
satisfaction. In this study, the limitation and implication of the study were also
elaborated.
It was for giving the guideline in practical aspect, theoretic, and future study. Keywords:
corporate image, employees, servicescape, customer satisfaction Corresponding author:
stkrini@gmail.com Prosiding Seminar Nasional dan Call for Paper “USINE SOCIERDS A”
Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 92 PENGARUH
KUALITAS PELAYANAN SHOPKEEPER TERHADAP KEPUASAN PENGUNJUNG DISTRO
BABY BANDUNG Ferien Marshela Pipin Sukandi Fakultas Bisnis dan Manajemen
Universitas Widyatama Abstract In this study the authors take the title "The Effect of
Service Quality Satisfaction Level Of Baby Bones Distro Bandung".
The purpose of the research by the author was to determine the response of consumers
over the quality of service that has been done by the distros Baby Bones and how the
quality of service response distributions Baby Bones the eyes of consumers, as well as
determine the influence of the quality of service to visitor satisfaction conducted by
distributions outlet of Baby Bones.
Quality of service is an aspect of the company that must be considered to determine

how much satisfaction on the quality of visitors that have been provided by the
company. Many things can be done in the company in maintaining quality of service, for
example the company gives a sense of security and comfort to visitors when they visit
his place of business, this can lead to satisfaction in the end. This research was
conducted in Bandung distributions outlet of Baby Bones.
The purpose of this study was to analyze the effect caused by the variable quality of
service to visitor satisfaction distributions outlet of Baby Bones Bandung. To achieve
these objectives, the research conducted using a sample of 100 respondents. The
sampling method conducted accidental sampling, where samples were made
respondents in this study is the distribution outlet of Baby Bones visitors who met by
chance at the time of this study.
To measure and analyze the relationship between the two variables over the method
used in this research is descriptive and well done Validity and Reliability Test, Spearman
Rank Correlation Coefficient, Coefficient of Determination, and hypothesis testing. From
the results of research that consumer responses to service quality on distributions outler
of Baby Bones is good, which is indicated by the aggregate value of 4.05, which means
either because they are in the interval 3.40 to 4.19. Responder can be said about the
visitors satisfaction both in the amount of 4.03 since being on the 3.40 to 4.19 interval
relationship of service quality and satisfaction of visitors value of 0.799 was obtained
which included a strong category.
The magnitude of the effect of service quality on visitor satisfaction by 63.84%. This
means that the quality of care affect visitor satisfaction by 63.84%. The results of
hypothesis test results obtained > = 13.145> 1.660. So rejected and accepted, this
shows a positive effect on service quality visitor satisfaction. This means that there is a
"positive influence between Service Quality Satisfaction Level Of Shopkeeper Distro
Bandung Baby Bones.".
Acceptable Keywords: quality service, customer satisfaction Corresponding author:

ferienmarshela@gmail.com, pipin.sukandi@widyatama.ac.id Prosiding Seminar Nasional
dan Bisnis UNS - 93 INTENSI VARIETY SEEKING KONSUMEN INDONESIA MENJELANG
ERA PERDAGANGAN BEBAS ASEAN 2015: SEBUAH TELAAH LITERATUR SISTEMATIS
Alexander Joseph Ibnu Wibowo Pengajar di Program Studi S1 Marketing, Prasetiya
Mulya Business School Abstract By 2015, the ASEAN free trade will be enacted in the
Southeast Asia region.
The competition between national and foreign products will be getting tighter. This
paper intends to analyze the variety seeking (VS) intention of the Indonesian consumers
(customers). Specifically, this study examines the causes and impacts of VS intention
through a systematic literature review.
Various international journal articles were examined to develop a conceptual framework

model of VS intention for Indonesian consumers. Particularly, this study examines four
antecedents of VS intention VS of Indonesian consumers such as perceived quality of
national products, national product value, satiation with the national products, and
Indonesian consumers satisfaction.
Similarly, we have identified a number of impacts that might arise from the VS intention
of Indonesian consumers. However, we will specifically examine the role of the
Indonesian consumer loyalty towards national products. Valuable finding of this study is
a VS intention model of Indonesian consumers through a systematic literature review.
It is hoped that this study can be followed up with a variety of quantitative studies using
empirical data to ensure the accuracy of this theoretical model, particularly in the
context of competition between national and foreign products in the ASEAN free trade
era. Keywords: Variety Seeking, Marketing, ASEAN Free Trade, Indonesia Corresponding
author: ibnu.wibowo@pmbs.ac.id Prosiding Seminar Nasional dan Call for Paper “USINE
PANGSA PASAR DAN RESIKO PERPINDAHAN NASABAH BANK KONVENSIONAL DAN
BANK SYARIAH PADA SEGMEN MASYARAKAT GURU Any Meilani Deddy A.
Suhardi Universitas Terbuka Abstract The system of Islamic banks differ from
conventional bank system so that factors that influence the development and level of
public appreciation is also different. This study was conducted to determine current
empirical state relating to the dynamics of behavior change process of customers into
the two types of banks in one market segment.
The population in this study were primary school teachers and secondary school
teachers in the y DTrseleon done gh seleon school sample s represent at ’ and Data ere
ect through questionnaires. The data were analyzed quantitatively using Markov process
analysis and odds ratio. Market share for teachers in conventional bank is 61 % and
market share in Islamic banks is 39%.
Changes in market share will depend on customer transfer process from conventional
banks to Islamic banks or vice versa. The ratio of switched-customers to loyal-customers
show customer migration risk, respectively 0.29 for conventional banks and 0.19% for
Islamic banks. Risk transfer for teachers’ is tihigher Islamic compared to conventional
banks.
Keywords: Islamic bank, conventional bank, market share, teacher Corresponding author:
any@ut.ac.id, deddy_as@ut.ac.id Prosiding Seminar Nasional dan Call for Paper “USINE
HUBUNGAN KEPEMIMPINAN, KETERIKATAN KARYAWAN, DAN PERILAKU KEWARGAAN
ORGANISASIONAL D.
Wahyu Ariani Universitas Atma Jaya Yogyakarta Abstract Our research focuses on the
impact of supportive leadership and employee engagement on the organizational
citizenship behavior (OCB). The research study setting with the individual unit of
analysis. A survey was conducted by using questionnaires from previous research. The
questionnaires were sent to 300 employees in service organizations in Yogyakarta,
Indonesia, 252 completed surveys data were returned anonymously in sealed envelopes.
Validity and reliability tests were used to test the questionnaires contents. The structural
equation modeling (SEM) was used to test the relationship among variables. The result
proved that supportive leadership and employee engagement have direct positive
relationship with OCB and employee engagement mediated the relationship between
supportive leadership and OCB. A thorough discussion on the relationship among the
variables as well as on self-rating is presented in this paper.
Keywords: supportive leadership, employee engagement, organizational citizenship

behavior Corresponding author: dwariani@gmail.com Prosiding Seminar Nasional dan
Bisnis UNS - 96 PENGARUH FAKTOR KOMITMEN MANAJEMEN PUNCAK, FAKTOR
SOSIAL DAN FAKTOR INDIVIDUAL TERHADAP COGNITIVE ABSORPTION DALAM
KEPERCAYAAN- KEPERCAYAAN MENGGUNAKAN E-LEARNING Supardi Didi Achjari
Akademi Akuntansi YKPN Yogyakarta Abstract The aims of this study is to investigate
cognitive absorption within individual beliefs about the technology of e-learning use.
Cognitive absorption, theorized as being exhibited through the five dimensions of

temporal dissociation, focused immersion, heightened enjoyment, control, and curiosity,
is posited to be a proximal antecedent of two important beliefs about technology use:
perceived usefulness and perceived ease of use. A model, based on Bandura's Social
Cognitive Theory, was developed to test number of variables as the antecedents of
cognitive absorption, which include the influence of top management commitment
factor, social factor and individual. A sample of 107 respondents participated in the
research.
In informing the results, the study utilized the partial least square (PLS) model with the
support for SmartPLS 2.0 software. Our findings suggest that beliefs about e-learning
usage can be influenced by cognitive absorption. Significant relationships were found
between social factor and cognitive absorption, and between playfulness and cognitive
absorption.
Theoretical and practical implications are offered. Keywords: Cognitive Absorption,

beliefs, e-learning, social cognitive theory, perceived usefulness perceived ease of use
and playfulness. Corresponding author: maspard28@gmail.com Prosiding Seminar
Ekonomi dan Bisnis UNS - 97 EKSISTENSI INTELLECTUAL CAPITAL, TINJAUAN THE
HUMAN CAPITAL THEORY DAN THE INTANGIBLE PERSPECTIVE Sigit Hermawan
Universitas Muhammadiyah Sidoarjo Abstract This study is aimed to analyze the
existence of Intellectual Capital (IC) reviewed from the Human Capital Theory and the
Intangible Perspective. This is a interpretive accounting research.
The data collection was conducted by Focus Group Discussion (FGD), in depth interview,
and documentation. The data validity was tested using credibility, transferability,
dependability, and confirmability test. The data analysis was conducted during the
process of data collection, following some steps including data collection, data
reduction, data display, and conclusion.
The result of this study show that the existence of the IC reviewed from the theory of
human capital related to investing in the training and the development of knowledge,
skiil and attitude, including investment based on mapping employees. For IC existence
from reviewed of the intangible perspective with regard to the identification of key
components of HC, SC, RC, non financial activities, the flow of knowledge, and resources
to transform operations, improve performance and competitive advantage.
Keywords: Intellectual Capital, Intangible Assets, Human Capital Theory, Management

Accounting, Interpretive Accounting Research. Corresponding author:
sigithermawan@umsida.ac.id Prosiding Seminar Nasional dan Call for Paper “USINE
KARAKTERISTIK INDIVIDU DAN KECERDASAN EMOSIONAL PEMIMPIN PENGARUHNYA
TERHADAP KOMITMEN ORGANISASI DAN OCB PADA KARYAWAN PTPN XII KEBUN
MUMBUL Kristian SW Nugraha Acep Edison Universitas Widyatama Abstract This study
aims to determine the effect of individual characteristics, leader emotional intelligence
on organizational commitment, individual characteristics, leader emotional intelligence
on OCB, the influence of individual characteristics, leader emotional intelligence,
organizational commitment on OCB and organizational commitment on OCB know.
Analysis tools using path analysis, the results showed that the characteristics of the
individual, emotional intelligence leaders have an influence on organizational
commitment. Individual characteristics, emotional intelligence leaders have an influence
on OCB. Individual characteristics, leader emotional intelligence, organizational
commitment and OCB have an influence on organizational commitment has an
influence on OCB.
Keywords: individual characteristics, leader emotional intelligence, organizational

commitment, OCB Corresponding author: kristian.suhartadi@widyatama.ac.id;
acep.edison@widyatama.ac.id Prosiding Seminar Nasional dan Call for Paper “USINE
PENGARUH KOMITMEN OGANISASI DAN KEPEMIMPINAN TRANSFORMASIONAL
TERHADAP OCB PADA KARYAWAN UNIVERSITAS TERBUKA Nenah Sunarsih Deni
Surapto Universitas Terbuka Abstract Human resources issues that arise at the Open
University is the employees with all the limitations to role of the profession, such as
inadequate competence of employees, how to increase employee motivation to perform
Organizational Citizenship Behavior (OCB), low work ethic and commitment to the
organisation.
Meanwhile, in the achievement of organisational goals, UT requires employees who not

only have in-role behavior but also extra-role behavior. In addition, UT need to require a
leaders who can influence employees to work together in implementing the
organisation's operations. The purpose of this study was to analyze the influence of
organizational commitment and transformational leadership on organizational
citizenship behavior (OCB) at the Open University employees. The method used was a
survey. The sample was 101 employees at the UT Center using random sampling.
Multiple regression analysis was used to test hypotheses using SPSS software for
windows version 17.00. The results showed that organizational commitment have a
significant effect on organizational citizenship behavior, transformational leadership
have a significant and positive effect on organizational citizenship behavior, and
organizational commitment and transformational leadership have a significant effect
jointly to organizational citizenship behavior. Keywords: organizational commitment,
transformational leadership, organizational citizenship behavior Corresponding author:
nenah@ut.ac.id Prosiding Seminar Nasional dan Call for Paper “USINE SOCIERDS A”
Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 100 PERAN MEDIASI
MOTIVASI KERJA DI PT KAI DAERAH OPERASI VIII Anis Eliyana Tri Wahyu Wijayanti
Universitas Airlangga Abstract This study aims to examine and analyze the effect of
transformational leadership style with the Employee Performance Employee Motivation
as an mediator variable. The object of study is the Finance Unit employees of PT.
KAID aop VIII Surabaya with a total population of 51 samples and analyzed with Path
Analys is of data processing techniques. The results showed that transformationa
lleadership style(X) have a significant effect on employee performance (Y) with
asignificant value of 0.039 t< level of significance ( ? ) 5% or 0.05, and also a significant
effect on employee motivation (Z) as a mediator variable with significant value of
0.000t<level of significance ( ? ) 5% or0.05, and employee motivation (Z) as intervening
variables also have a significant effect on employee performance (Y) with a significant
value of 0.014t<level of significance ( ? ) 5%or0.05. Keyword :Transformational
Leadership Style, Employee Performance, Employee Work Motivation Corresponding
author: eliyanafeua@yahoo.co.uk Prosiding Seminar Nasional dan Call for Paper “USINE
PERSEPSI KARYAWAN TERHADAP PENERAPAN SISTEM PENILAIAN KINERJA DI
UNIVERSITAS TERBUKA Ami Pujiwati Heriyanni Mashithoh Etik Ipda Riyani Fakultas
Ekonomi Universitas Terbuka Abstract Human resources (HR) is an important asset in an
organization. Therefore, its presence must be maintained.
One method that is used to maintain the human resource is the implementation of the
performance appraisal system. This system is implemented by looking at the work of
employees in the period of time tertentu.Penelitian aims to find out how much
employee perceptions of performance appraisal system that UT apply.
The method used in this research is descriptive qualitative and quantitative analysis. The
samples used in the study of 253 respondents drawn from all employees in the UT
Center. Based on the results of the analysis using frequency distribution, scale range,
and Cartesian diagram obtained that employee perceptions of performance appraisal
systems both UT.
This is evidenced by the frequency distribution of grades exist at a value of 4, a range of

scales ranging from the value of 866-1020 which means that the respondent's
perception of all variables on both the performance appraisal system. While based
analysis using Cartesian diagram the bulk of employees' perceptions are in quadrant I,
which means that there are many attributes or indicators that should be fixed to
implement performance appraisal system in the future.
Keywords: perception, performance appraisal systems, frequency distribution, the range

of the scale, the Cartesian diagram Corresponding author: ami@ut.ac.id,
heriyanni@ut.ac.id, etik@ut.ac.id Prosiding Seminar Nasional dan Call for Paper “USINE
SOCIERDS A” Surakarta, 18-19 Maret 2014 Fakultas Ekonomi dan Bisnis UNS - 102 GAYA
KEPEMIMPINAN DAN HUBUNGANNYA PADA RISK PERCEPTION DAN SAFETY CLIMATE
DI SAFETY CRITICAL ORGANIZATION (SCO) Nidya Ayu Arina Universitas Airlangga
Surabaya Abstract Fenomena yang terjadi beberapa tahun belakangan menunjukkan
banyaknya kejadian yang terjadi yang bersifat membahayakan keselamatan bagi aparat
kepolisian.
Kepolisian termasuk jenis Safety Critical Organization (SCO) dimana bekerja pada
organisasi tipe demikian memiliki risiko sangat tinggi dalam keamanan dan
keselamatan. Mengelola persepsi risiko pada karyawan SCO menjadi penting, Salah satu
hal yang dapat dikelola oleh perusahaan adalah menugaskan seorang pemimpin atau
agent yang memiliki karakter gaya kepemimpinan sesuai untuk mereduksi tingkat stress
terhadap risiko bawahannya sehingga muncul suatu iklim yang aman dalam bekerja.
Penelitian ini ingin melihat apakah ada hubungan gaya kepemimpinan transaksional,
transformasional, dan authentik terhadap risk perception melalui safety climate sebagai
variabel intervening pada sampel sebanyak 30 orang anggota kepolisian setingkat
bintara yang berdinas di kawasan Surabaya dan Sidoarjo dengan alat analisis PLS. Hasil
penelitian menunjukkan bahwa terdapat pengaruh yang signifikan antara gaya
kepemimpinan dengan safety climate dan risk perception.
Kemudian pengaruh signifikan juga terjadi pada safety climate terhadap risk perception.
Pengecualian pada gaya kepemimpinan transformasional yang tidak terbukti secara
statistik memiliki pengaruh terhadap risk perception. Impilikasi manajerial yang
ditawarkan pada hasil penelitian ini adalah untuk mengelola persepsi risiko dan
menimbulkan iklim keselamatan pada organisasi jenis ini diharapkan mengadopsi gaya
kepemimpinan transformasional yang terbukti secara statistik mampu memberikan
pengaruh paling kuat pada iklim keselamatan dan persepsi risiko. Keywords: Gaya
Kepemimpinan, Risk Perception, Safety Climate, Safety Critical Organization (SCO)
Corresponding author: nidya.arina@gmail.com Prosiding Seminar Nasional dan Call for
UNS - 103 PENGARUH JOB SATISFACTION TERHADAP PERFORMANCE DI AIRASIA
INDONESIA DENGAN INTERVENING AFFECTIVE ORGANIZATIONAL COMMITMENT DAN
CONTINUANCE ORGANIZATIONAL COMMITMENT Sagita Novilia Anis Eliyana
Departemen Manajemen Fakultas Ekonomi dan Bisnis Universitas Airlangga Abstract The
study explore the relationship between Job Satisfaction and Performance and to
investigate the intervening effects of Affective Organizational Commitment and
Continuance Organizational Commitment on the relationship between Job Satisfaction
and Performance in AirAsia Indonesia. The study is administered on 47 flight attendants
of AirAsia Indonesia.
We use Partial Least Square (PLS) method as statistical tools in this research. The
findings of this study proves that job satisfaction positively significant correlated to
affective organizational commitment; job satisfaction positively significant correlated to
continuence organizational commitment; job satisfaction positively significant correlated
to performance; affective organizational commitment positively unsignificant correlated
to performance; continuance organizational commitment positively unsignificant
correlated to performance; affective organizational commitment and continuance
organizational commitment as intervening variable have been partial mediating of job
satisfaction positiv to performance.
Keywords: performance, job satisfaction, affective organizational commitment,

continuance organizational commitment, AirAsia Indonesia Corresponding author:
novilia.chacha@gmail.com Prosiding Seminar Nasional dan Call for Paper “USINE
ANALISIS KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF SERTA
HUBUNGANNYA DENGAN WHISTLEBLOWING B a k r i Farid Wajdi Mahfiza IAIN Sultan
Amai Gorontalo Abstract Accounting profession experienced a crisis of confidence as
much a failure of ethics.
Because it emphasized the importance of professionals in improving ethical behavior

from the start of their career started, even before they enter the profession. This
research is aimed at behavioral accounting research to examine differences in the level
of professional commitment and anticipatory socialization (proxied by financial
reporting) as well as its relationship with the perception of the importance of
whistleblowing which includes whistleblowing and whistleblowing intention them. The
method used in this research was a survey of students. This study used a sample of
university accounting students Loulembah Gorontalo.
To examine the relationship of professional commitment and anticipatory socialization

to the whistleblowing used regression test. Meanwhile, to see how the level of
professional commitment and anticipatory socialization and perceptions of the
importance of whistleblowing and whistleblowing intention among accounting students
used simultaneously and partial test of each variable .
The results showed that there is a relationship between professional commitment and
anticipatory socialization to whistleblowing. And of the partial test results obtained that
all the variables that have significant differences. Keywords: professional commitment,
anticipatory socialization, whistleblowing Corresponding author:
bakriewahid@gmail.com Prosiding Seminar Nasional dan Call for Paper “USINE
PENGARUH KOMPETENSI, PELATIHAN, DAN MOTIVASI TERHADAP KINERJA PEGAWAI
BAPPEDA DI KABUPATEN PENAJAM PASER UTARA Didik Hadiyatno Fakultas Ekonomi
Universitas Balikpapan Abstract The success or failure of an agency in achieving its
objectives is highly dependent on its human resources.
Although an agency has other good resources, modern equipment and sophisticated
work, or a lot of budget funds but, if its human resources are not qualified and do not
get serious management, then the agency would have difficulty in achieving its
objectives. This shows that human resources play an important role in the growth and
development of the relevant agencies.
The problem in this study is: Does the variable competence, training and motivation
both simultaneous or partially have significant influence on the performance of
employees of the District Regional Planning Agency Penajam Paser Utara. Research
methodology in this study is the number of population of as many as 45 employees,
while the numbers of samples in this study were 35 employees.
Research analysis tool that is used to prove the hypothesis using multiple linear
regression analysis tool with the tool SPSS version19. Research that variable
competence, training, and motivation simultaneous have a significant influence on
employee performance BAPPEDA Penajam Paser Utara district, as well as research
results partially seen that incrementing the variable competence, training and
motivation has a significant influence on employee performance BAPPEDA district darts
Penajam Utara. Keywords: Competence, training, motivation and performance
Corresponding author: didikhadiyatno@yahoo.co.id Prosiding Seminar Nasional dan Call
UNS - 106 KOMPETENSI STRATEGIS, KINERJA MANAJEMEN PASOKAN DAN INTEGRASI
PEMASOK: STUDI KASUS DI PT VALE INDONESIA TBK Ria Mardiana Yusuf Slamet Hariadi
Management Department of Economic Faculty, Hasanuddin University, Indonesia
Abstract Studi mengeksplorasi pengaruh kompetensi strategis para penagmbil
keputusan melalui implementasi yang sudah berjalan di PT.
Vale, Tbk., Sorowako terhadap kinerja manajemen pasokan baik secara langsung
maupun tidak langsung melalui integrasi pemasok. Dengan menggunakan disain
penelitian deskriptif kuantitaif, studi ini merupakan studi persepsional dan
menggunakan perangkat kuesioner yang disebar kepada 121 responden karyawan
sebagai sampel karyawan dari semua departemen. Alat analisis jalur digunakan untuk
menguji hipotesis dengan menggunakan perangkat SPSS.
Hasil studi menemukan bahwa (1) Kompetensi strategis dalam bidang manajemen
pasokan berpengaruh positif dan signifikan secara langsung terhadap kinerja
manajemen pasokan di PT Vale Indonesia Tbk, (2) Integrasi pemasok berpengaruh
secara langsung dan signifikan terhadap kinerja manajemen pasokan dan (3)
kompetensi strategis berpengaruh secara tidak langsung terhadap kinerja manajemen
pasokan melalui integrasi pemasok.
Keywords: kompetensi strategis, integrasi pemasok dan Kinerja manajemen pasokan.

Corresponding author: riamard67@gmail.com Prosiding Seminar Nasional dan Call for
UNS - 107 PERILAKU INOVATIF DAN KEBERHASILAN WANITA PEDAGANG ETNIS
MADURA Tri Siwi Agustina Universitas Airlangga Abstract Trading is often regarded
promises to bring wealth.
Trading is a way for someone to achieve success and prosperity of life, it become the
trigger for a lot of people to try their luck at the world of commerce. One of the things
that led to the success of an entrepreneur / traders is innovative behavior. Today,
trading is not only monopolized by men, women have also jumped into this world.
ITC Mega Grosir Surabaya come out as the place for various ethnic background of
women traders, one of them is pretty much the Madurese ethnic. This study was to
determine the effect of innovative behavior to their success as Madurese-women traders
in ITC Mega Grosir Surabaya. In this study, there are five dimensions of independent
variables such as the exploration of Innovative Behavior opportunities, the emergence of
the idea, trial, seeking for support, and application with a single dependent variable is
the success of women traders.
This study samples are 45 Madurese-women traders, while using multiple linear
regression analysis method. The results showed exploration opportunities variable, the
emergence of the idea and a trial of success of the women-traders showed no
significant effect while seeking support variable and application to successful women
traders variable showed a significant effect.
Keywords: Innovative Behavior, Successful Women Traders, Madurese Ethnic

Corresponding author: agustina2772@gmail.com
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