Proceeding of International Seminar & Conference on Learning Organization

EFFECT OF FINANCIAL LITERACY ON FINANCIAL INCLUSION WITH SOCIAL CAPITAL AS MEDIATOR (Survey on society of productive age in Regency Bandung)

Sari Rahmawati

The level of financial literacy and financial inclusion of Indonesian society especially productive age is still very low compared to 3 ASEAN member states (Thailand, Malaysia and Singapore). Therefore, the government through the Financial Services Authority (OJK) focuses on increasing financial literacy and financial inclusion especially productive population. Bandung Regency is one of the districts whose population is dominated by productive age. Social capital is expected to be a mediator in increasing financial literacy and financial inclusion. This study aims to determine the role of social capital as a mediator between financial literacy and financial inclusion as well as research the direct impact of financial literacy on financial inclusion. The population of this study is the entire population of productive age in Bandung regency amounted to 2,379,411 inhabitants. Research from this study using the technique of non-probability sampling with amount sample of 400 people. This study adopted and used Sobel and Kenny and Baron tests to examine the effects of social capital in the relationship between financial literacy and financial inclusion. The results of this study found that financial literacy has a significant effect on financial inclusion with social capital as mediation in productive age society in Bandung regency.

DECISIONS ANALYSIS OF CONTRACTOR SELECTION PT. ERICSSON INDONESIA USING ANALYTICAL HIERARCHY PROCESS METHOD

Maman Sarman

Selection of contractors is one of the important things in the completion of a project activity for the company. Selection of contractors is a multi-criteria problem that includes both quantitative and qualitative factors. One method that can be used for the selection of contractors is the AHP (Analytical Hierarchy Process) method This research is conducted in PT Ericsson Indonesia one of the telecommunication vendors that will develop the partnership relationship with the service provider contractor Installation, troubleshooting and commissioning In this research will be discussed some of the problems are what criteria are the benchmarks of contractor selection at PT Ericsson Indonesia and which criteria are priority in contractor selection, how is the assessment or priority to the contractor for each criterion used as the benchmark of contractor selection, which contractor should be selected for working on telecommunication projects in PT Ericsson Indonesia, and what are the advantages of the AHP method compared to the previous contractor selection The samples of this study are the decision makers and those within the department who know the contractor's performance. sampling knots using judgment sampling because the AHP method requires dependence on a group of experts according to the type of related specialist in decision making.

This research uses AHP method assisted by expert choice software. The results of the assessment of the importance of the criteria in the selection of contractors resulted in the following priority / weighting scales: priority I quality (0.409), priority II price (0.199), priority III capacity (0.148), priority IV Tools (0.077), priority V capability (0.069), priority VI experience (0.037), priority VII finance (0.035) and priority VIII OHS (0.026). From the result of the assessment of the level of alternative interest in the selection of contractors, the ranking scale is as follows: 1st rank of contractor Telaga Pitu (0.467), rank II Synergy contractor (0.322), rank III contractor One Zero (0.211). This study also found that the selection of contractors with AHP method is better than the selection of contractors that already exist in PT.Ericsson Indonesia, because in AHP method there is consistency factor in the assessment, there is a measurement scale to get scores and priorities that can be measured simultaneously where in an existing method, it is not available. Based on the above analysis, the suggestion that can be given is, if the company will develop relationship with the contractor, the company can use AHP method for contractor selection, and the company is select Telaga Pitu contractor as the contractor for the company because the contractor is judging criteria as the contractor with the highest overall value. With this partnership, it is expected to help Ericsson Ericsson company in completing the project target provided by the operator.

DETERMINANTS OF DIVIDEND PAYOUT RATIO: A STUDY OF LISTED COMPANIES IN INDONESIA STOCK EXCHANGE

Nurwulansari Nurwulansari

This study examines the performance of the determinants of dividend payout ratio of listed companies in Indonesia Stock Exchang period 2011-2016. This study use independent variable such as firm size, institutional shareholding, free cash flow, growth and return on asset.

The analysis is performed using the data derived from the financial statements of listed companies in Indonesia Stock Exchange during a six-year period. The Panel Data Analysis is used to estimate the regression equation.

The result shows that there is relationship between firm size, institutional shareholding, free cash flow, growth and return on asset with dividend payout ratio which simultaneously have significant relationship with dividend payout ratio and the value is 54.93%.

The result of this research also shows that institutional shareholding has a positive and significant relationship with dividend payout ratio. Firm size and return on asset have a negative and significant relationship with dividend payout ratio. While the free cash flow has a negative and insignificant relationship with dividend payout ratio and growth has a positive and insignificant relationship with dividend payout ratio.

INFLUENCE OF DOLLAR EXCHANGE RATE, INTEREST RATE, INFLATION, DIVIDEND, OWNERSHIP AND FIRM SIZE TO RETURN SHARES (Study in Sub Sector Company Telecommunications Listing on Bursa Efek Indonesia Period 2010-2016)

Anka Januar

The purpose of this study is to analyze how the return of shares of the Indonesian Telco's companies listing in Indonesia Stock Exchange (BEI) in 2010-2016 will be affected by external and internal factors which include the influence of dollar exchange rate, interest rate, inflation, dividend, ownership (insider and external) and company size either partially or simultaneously. This study uses data analysis techniques in this study using regression analysis. The sample used is Top-3 Telco Company that is EXCEL, INDOSAT and TELKOM by using Annual Company Report and Annual Financial Report and Bank Indonesia Report in a monthly statistic to know the effect on dividend, ownership and assets. The results showed that in the Telco's company the dollar exchange rate, interest rate, inlation rate, and external ownership have a positive effect on stock return, while insider ownership, dividend and firm size have negative effect on stock return.

INVESTOR REACTION TO ANOMALY & RECOVERY SERVICE OF TELKOM-1 SATELLITE YEAR 2017

Akhmad Ludfy

The purpose of this study is to analyze the Indonesian capital market reaction t TELKOM-1 service anomaly incidents on August 28, 2017 and the recovery of TELKOM-1 satellite service on September 10, 2017 indicated by abnormal return (AR) and trading volume activity (TVA). This research uses Event Study method to analyze market reaction and t-test different to analyze difference between AR and TVA before and after event period. The sample used in this research is TELKOM shares as the service provider and the shares of the five major banks of service users; Mandiri, BNI, BRI, BTN and BCA using survey method of stock price data in IDX and observation of data from t-10 up to t + 10.The results showed abnormal return and trading volume activity in two periods of event varied but not statistically significant, either for TELKOM shares or group of five major banks. Significant differences in abnormal return and trading volume activity occur when compared between TELKOM shares and 5 Bank shares.

INFLUENCE OF PERCEPTION ON CUSTOMER BEHAVIOR OF PRODUCT ADVERTISING THROUGH USEETV (CASE STUDY IN BALIKPAPAN CITY OF INDONESIA)

Muhammad Wachid Mushlih

Internet customers in Indonesia, especially Indihome's customers, experienced significant growth. Indihome National's customers at the end of December 2016 amounted to about 1,5 million customers. Indihome customers in Balikpapan at the end of December 2016 are about 23 thousand customers, at the end of December 2017 are 31 thousand so growth customer is 35% . Penetration of Internet users in Indonesia continues to grow along with technological developments. Telkom Indonesia launched Indihome product in early 2015, which is bundling product package with fiber optic access consisting of high speed internet service, fixed phone and IPTV by UseeTV brand. Telkom Indonesia launched Indihome product in early 2015, which is bundling product package by fiber optic access consisting of high speed internet service, fixed phone and IPTV, and the brand name is UseeTV. Some advantages of UseeTV Indihome Telkom Indonesia include clear picture and sound, TV service can be replay for 7 days backward, can be pause, many number of TV channel service and some other advantages.

At this time, the companies that promote their products through advertisements on TV media often use free-to-air, TV broadcasts to all TV owners. TV advertising is considered quite expensive and less effective because many target audience that is not a target market of the company's products. So it makes inefficient. Promotion to advertise the company's products on UseeTV is expected to be more effective with cheaper cost, because customer of UseeTV can be segmented according to its behavior, geographical segmentation and can be adjusted to the characteristics of the company product. Segmented promotion expected to more effectively attract customers through AIDA, to purchase products advertised by UseeTV.

The research data through questionnaires is distributed online using google docs application to customers of UseeTV Indihome in Balikpapan City for sports genre segment. Data analysis in this research using a simple linear regression statistic method (linear regression). The research got result that customer behavior seen from AIDA to advertised product influenced by consumer perception to advertisement through UseeTV for Indihome customer of sport genre in Balikpakpan City equal to 39,66%, while 60,34% influenced by other factor. Linear relationship between variable X and variable Y in research can be formulated with linear regression equation Y = 9,406 + 0,3303X.

FACTORS AFFECTING ORGANIZATIONAL COMMITMENT IN PHARMACY INDUSTRY: THE ROLE OF COMPENSATION AND LEARNING CULTURE AS PREDICTORS

Elvira Azis

The purpose of this study is to identify dynamic relationships among compensation, learning culture, and organizational commitment in one of the pharmacy company. This study uses 137 employees as participants. They answers the questionnaire with 47 items. Multiple regressions used to analyze the data and found that compensation and learning culture simultaneously and partially have significant positive relation with organizational commitment. This research provides insights for HR department in the organization to view compensation policy and learning culture as important variables that can affect organizational commitment. Therefore they could make use of both variables as part of their strategy to improve HR management and practices. While for future research scholars can develop broader study regarding learning culture and organizational commitment.

KNOWLEDGE MANAGEMENT IMPLEMENTATION: A COMPARATIVE STUDY BASED ON EMPLOYEES' CHARACTERISTIC IN MARINE GEOLOGICAL INSTITUTE

Riauwati Juli

Marine Geological Institute (MGI) Bandung recognizes that the implementation of Knowledge Management can provide benefits for the achievement of organizational success and sustainability. This study aims to find out how well the implementation of KM is in MGI and measure the significant differences in the implementation of Knowledge Management (KM) based on employee profile s. From the assessment results, the organization can formulate the strategy to improve the implementation of the next KM. This research uses the methods of maturity level model and quantitative descriptive. The focus of this research is the implementation of KM on the important elements of strategy, culture, technology, process, and people. Data were collected by distributing questionnaires to all employees of MGI Bandung. Data were analyzed using the techniques of descriptive statistics and inferential statistics.

The results of descriptive analysis reveal that the level of KM implementation based on the elements of people, strategy, process, culture and technology are categorized Quantitative Managed. The results also show that based on the characteristics of age, employee grades, working period and education level, there are significant differences in the implementation of KM. Therefore, in implementing KM, the four characteristics of the respondents should be differentiated.

THE INFLUENCE OF OVERTIME TO WORK-FAMILY CONFLICT AND JOB PERFORMANCE IN WITEL BOGOR OF PT TELKOM INDONESIA

Noviana Putri Kusumasari

Overtime phenomenon occurs all over the world. Increased workload, work pressure and decreasing the boundary between work and home cause overtime to be reasonable for most employees. Overtime is often an effort to improve work performance. Various research proves the health implications of overtime implementation. In addition, overtime due to work demands leads to an inadequate personal time requirement that causes work-family interference (WFI).

Telkom as a telecommunication company in Indonesia face so many business challenges from time to time. This challenge resulted the needs to innovate and work quickly which causes the practical of overtime becomes natural. However, further analysis of the effects of overtime is needed, in this case on the work family conflict and work performance.

The purpose of this study is examine the condition of overtime, work family conflict and work performansi in Telkom Bogor, and analyse the influence of overtime to work family conflict dan job performance. Descriptive analysis is used to examine variables condition while causal analysis with Causal Step followed by Sobel Test (Product Coefficient) is used to test the relationship between variables. The results showed that overtime has a positive effect on job performance where has no effect on work family conflict. However, work-family conflicts have a negative effect on work performance.

FRAMEWORK FOR COMMUNITY OF PRACTICE FOR BLOOD CENTER

K. S. Prasasti

Community of Practices plays many roles within the society. The interconnection of various entities enables the problem to be resolved and even anticipated. The Indonesian Red Cross, as an Institution, needs the support of many parties or entities in achieving its mission. Knowledge management will help to ensure the availability of knowledge in a timely and accurate manner so that it can be fully realized. This requires a continuous activity. Through each step in the knowledge management cycle, each entity in the community can contribute to collaborate and synergize by becoming a part of knowledge worker within the Community of Practices for blood donation center.

RISK-MANAGEMENT BASED GOVERNMENT INFORMATION SYSTEM SECURITY USING OCTAVE ALLEGRO FRAMEWORK

Surya Tri Atmaja Ramadhani

Maintaining information security by protecting confidential and sensitive electronic information assets from unauthorized access, misuse, disclosure, destruction, and modification. Kulonprogo Regency Government needs the protection of its information assets, which mostly manage confidential information services for the purpose of implementing e-government. This research implements OCTAVE Allegro framework to perform a risk assessment on information assets supporting information technology services at Kulonprogo Regency Government. The end result is the policy recommended by this study can lead the organization to consider Human resources and information technology services used.

INCREASING AUDIT QUALITY IN INDONESIA

Muslim Al Kautsar

The purpose of this study is to determine the effect of dysfunctional audit behavior on audit quality. This study uses survey method applied on Public Accounting Firm in Indonesia. Data collection of this study is done through applying questionnaires and interviews which addressed to respondents are auditor manager and partner. Hypothesis testing is done by simple linear regression analysis. The results showed that dysfunctional audit behavior has a negative effect on audit quality in Indonesia. In order to increase audit quality, the Public Accounting Firm has to strive to minimize dysfunctional audit behavior that is done by auditor through providing optimal control and supervision.

RISK MANAGEMENT EVALUATION IN LIBRARIES BASED ON COBIT 5

Adi Nugraha Setiadi

Along with the increasing role of information technology (IT), the need of IT governance in organizations also increases. Therefore, an evaluation needs to be performed to discover the actual condition of IT management in the organization aforementioned. The importance of IT in an organization is to aid business activities. Universitas Ahmad Dahlan (UAD) has four campuses supported with library and therefore implements integrated libraries system that connects the library of all four campuses. However, the IT service provided for users is yet to be improved. The questions in the IT library service include policy, procedure, activities and documentation related to risk management. UAD library has to ensure that risk management available is appropriate for its necessities and business activities. UAD library also hopes that every problems meets its solution. This research aims to understand the condition of risk management applied in UAD library related to IT using COBIT 5 framework in process domain EDM03 (Ensure Risk Optimisation). In order to obtain data accuracy, raw data was collected through questionnaire, direct observation and interview with the people involved in the field. Results show that EDM03 was at level 2. This research also provides process practice recommendation and its activities that aid UAD library in its IT service.

IMPORTANCE- PERFORMANCE ANALYSIS OF TELECOMMUNICATION INDUSTRY

Diksha Naik Gaonkar

Customer satisfaction helps to retain the customer which leads to success of the business. In this paper, attempt was made to measure the satisfaction level of the customers using services provided by the mobile network providers. Study was carried out by conducting survey among 200 respondents with a usable questionnaire of 193 having a response rate of 96.5%. Respondents demographic profile was analyzed to see whether there is any significant difference exists between the place of residence using Chi-square test. Exploratory Factor Analysis (EFA) was carried out to identify various factors influencing while purchasing SIM card. Using 23 statements based on SERVQAL model was also administered to find out the satisfaction level among the respondents with the help of Importance-Performance Analysis (IPA). Result revealed that only income among the demographic variables is significance for both locations. Seven factors were identified which influence the buying behaviour viz., Payment, Customer care, Price related factor, Additional services, Technical factor, Promotional and Other factors. Finally, customers are not happy with the services provided by the mobile network operators as 16 statements have negative gap and also 11 statements are significant. Thus, study reveals very low service quality of the telecommunication industry in Goa and needs serious efforts before the existing service provider's customer base shift to another high level quality service provider.

FACTORS AFFECTING ENTREPRENEUR CHARACTERISTICS: A STUDY OF SMALL MEDIUM ENTERPRISE IN GARUT

Rohimat Nurhasan

The aim of this study was to identify factors which affect the characteristic of entrepreneur in small medium enterprise in Garut. Proportional random sampling was used to select participants from 4 region in Garut. The study used 54 traditional cap crafters in Garut who has been in the business in the last 5 years. We used descriptive and factor analysis to analize the data. The result showed that traditional cap crafters had good entrepreneur characteristics. Based on factor analysis, the initial 27 variables can be reduced to 8 variables and form new construct consist of three factors which had correlation above 0.5. Such factors were (1) innovativeness in producing new knitted prodcts, able to develop new ideas and keep up with the industry trends, (2) eager to take risks which consists of high independency, not affraid to face price competition, and able to manage the workers, and (3) focus on profit which reflected on two variables of pursuing profit and not easily satisfied.

DOES RAPIDLY GROWING REVENUES ALWAYS PRODUCE AN EXCELLENT COMPANY'S VALUE? DCF & P/E VALUATION ASSESSMENT ON HOSPITAL INDUSTRY

Satria Zemba

The investment opportunities of the health sub-sector business in Indonesia are still wide open, because capacity of all hospitals in Indonesia is only able to serve 3.25% of the total potential patients, there is still 96.75% potential market that equivalent to 9,501,350 customers. Because of this enormous chance to gain more revenue, absolutely attract investor to make an investment. Not much choice to investing in healthcare business in Indonesia, there is MIKA, SAME, SILO and SRAJ, all of them will be evaluating using DCF and Relative Valuation, to know their fair value. This fair value becomes essential when investors want to make investment decisions, which they will not want to buy stocks if their prices is too high, and not trusting to buy stocks whose prices are falling. This research are meant to be done searching fair value of those company.

This research begin with collecting financial statement for 5 years between 2013 and 2017, using it as the historical aspect to generate forecast for next 5 years 2018-2022. Every income and cost are carefully calculated to create ratio using geometric or arithmetic average. The purpose of forecast is to estimate potential free cash flow that can be produce in the future. This valuation is reveal how good each company to produce more money in the future, no matter how much they growth revenue it self, because in this research we can see company with less revenue growth can make more money than the big one.

ANALYSIS DETERMINED AUDIT DELAY (AN EMPIRICAL STUDY ON MINING COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE DURING 2012-2016)

Fadila Utami

Companies that have gone public in general will issue financial statements in accordance with a predetermined time. However, there are still some companies that experienced a delay in issuing the financial statements. Delay in issuing financial statements that have been audited by independent auditors is one indication that the company experienced a problem. This study aims to examine the effect of Profitability, Leverage, Complexity of Company Operation, Reputation of Public Accounting Firm to the Audit Delay at Trade, Mining Company listed on Indonesia Stock Exchange (BEI) in the period 2012-2016. The data used in this study was obtained from financial statement data.

The population in this study are Mining Company listed on the Stock Exchange. Sample selection technique used is purposive sampling and acquired 30 company with the 2012-2016 study period. Methods of data analysis in this research is panel data regression analysis using Eviews software version 9.

The results showed that simultaneous Profitabaility, Leverage, Complexity of Company Operation, Reputation of Accounting Public Firm have a significant effect on Audit Delay. While partially, Leverage and Reputation of Auditor significant positive effect on Audit Delay, Profitability significant negative effect on Audit Delay. While Complexity of Company Operation has no effect on Audit Delay.

Based on the results of the research that has been done. The author wants to give advice to pay attention to management management in achieving profit, the level of debt and pay attention in the election KAP big four / non big four. And the last is recommended to maintain the adjustment of human resources used to prepare the financial statements of companies that tend to complex or have many subsidiaries, because it can prevent the occurrence of delay in the delivery of financial statements.

SINGLE INDEX MODEL IN DETERMINING OPTIMAL PORTFOLIO COMPOSITION OF JAKARTA ISLAMIC INDEX (JII)

Irni Yunita

The aim of this study is to select the securities from Jakarta Islamic Index (JII Index) into Optimal Portfolio using Single Index Model. This research is using descriptive analysis with quantitative approach. The sample of this study is 29 companies in Jakarta Islamic Index year 2018. The results shows that the optimal portfolio selection is consist of 12 securities that are PWON (11.8%), UNVR (24.4%), TPIA (16.3%), BPRT (7.6%), AKRA (8.8%), ICBP (2.9%), ADRO (7.6%), INCO (2.3%), UNTR(11.3%), MYRX (3.1%), WSKT(3.2%) and PTBA (0.6%). The monthly return of Portfolio is 1.86 % and the risk of portfolio is 0.08%. The risk of portfolio is smaller than individual securities.

INDONESIA COOPERATIVE MEMBER WELFARE: DETERMINANT ANALYSIS OF BUSINESS PROFIT ON INDONESIAN COOPERATION

Eti Kusmiati

This study was conducted to investigate the factors that affect business profit (profit) cooperative in Indonesia. The sample used are all cooperatives in all provinces in Indonesia in 2000-2015. The dependent variable is business profit, while the independent variables are equity, outside capital, total assets, Total Members and business volume. The research used multiple linear regression analysis approach. The results showed the factors that determine cooperatives business profitis their equity, business volume and Total Members.On the other hand, outside capital and total assets have no significant effect.

RELATIONSHIP AUTHENTIC LEADERSHIP TO COACHING EFFICACY ANALYSIS

Arricha Faiza

Increasing business conditions in the second quarter of 2017 and the number of businesses in Indonesia that increase each year, make the competition tighter and increase the number of competitors. In order to compete and survive in the fierce competition, an effort is needed that can help solve the problem. One of the solutions is to find people who can help in deal with problems and exchange ideas to grow the business. In this context, a business coach is the person. Business coaches will help to develop selfpotential and become coach as well as companion in exchange of knowledge and information. Thus, will open his mind and be able to issue ideas that can grow his business. However, there are still many who do not believe in the role of a coach who can help to develop self potential. Thus, the trust between the coach and his client must be built first.

The trust between these coach-clients can be obtained from authentic leadership perceived or owned by a coach. This study aims to determine the relationship of authentic leadership to coaching efficacy. The population in this study is business coaches in Indonesia and the sample is 100 business coaches. The research method used is quantitative method. Study results indicate authentic leadership has a positive relationship to coaching efficacy. Business coaches are expected to improve self-awareness and technique during business coaching sessions.

COMPARATIVE PERFORMANCE ANALYSIS OF TELECOMMUNICATION COMPANY IN INDONESIA USING ECONOMIC VALUE ADDED (EVA) AND VALUE ADDED (MVA) METHOD IN CASE STUDY AT PT. TELKOM, PT. INDOSAT AND PT. XL FOR THE YEAR 2011 - 2016

Johni Purwantoro

EVA is a financial performance analysis that measures the company's ability to generate added value for investors, MVA (Market Value Added) is the difference between the market value and the capital invested by the investor. This study aims to assess the financial performance and to determine the difference in financial performance among Telecommunication Companies Go Public on the Jakarta Stock Exchange by using the concept of EVA and MVA for the period 2011 to 2016.

The research method used is descriptive quantitative method. The sample is taken by purposive sampling technique with criteria: (1) Telecommunication companies Go public. (2) Telecommunication companies having complete Annual Repport and Financial Report data for five consecutive years from 2011-2016.

The conclusion from the research that during the period of 6 years the value of EVA for PT. Telkom is positive while for PT. Indosat and XL Axiata have positive and negative fluctuating EVA values. Value of Market Value Added based on research result has a positive MVA value, indicating that the three companies have succeeded in creating substantial wealth for shareholders and companies. The results of data analysis performed statistically shows that there are significant differences in financial performance of three companies by using EVA and MVA Method.

Advice for the company that the method of Economic Value Added and Market Value Added can be used to describe the development of the company's financial performance and to decide the business strategy in the coming year.

THE EFFECT OF PRICE, PRODUCT QUALITY, PROMOTION, SOCIAL FACTOR, BRAND IMAGE ON PURCHASE DECISION PROCESS OF LOOP PRODUCT ON YOUTH SEGMENT (CASE STUDY OF PT TELEKOMUNIKASI SELULAR)

Muhammad Dody Darmawan

This study aims to determine the influence of price, product quality, promotion, social factor, and brand image on purchase decision of Loop products either partially or simultaneously. This research was conducted with quantitative research using explanative method. Sample method in this research used non-probability sampling with purposive sampling technique. The sample in this research is Telkomsel Loop customer located in Jabodetabek area as many as 400 respondents. The data in this study was obtained from the spread of questionnaires using google docs. From 400 questionnaires distributed 377 questionnaires that can be used to process statistically. Data analysis in this research used multiple linear regression analysis with SPSS program. The results of this study found that price, product quality, promotion, social factor, and brand image have significant effect on purchase decision of Loop product either partially or simultaneously. Then the results of this study also showed that the brand image is the most dominant variable influence on customer purchasing decisions to Loop telkomsel products.

EFFECT OF TAX SERVICE QUALITY AND TAX SANCTIONS AGAINTS VEHICLE TAXPAYER COMPLIANCE AT THE SAMSAT OFFICE OF GARUT DISTRICT

Lina Nurlaela

This study aims to determine the effect of Quality Tax Service and Tax Sanctions Against Vehicle Taxpayer Compliance At Garut SAMSAT Office in the year 2013 until 2016. The research method used in this research is descriptive analysis method with quantitative approach. Population in this research is Vehicle Taxpayer registered at SAMSAT Office of Garut Regency and sample used is counted 100 respondents. Quality of Tax Service and Tax Sanction affect to Vehicle Taxpayer Compliance.

I LIKE YOUR COMPANY? DIVIDEN PAYOUT RATIO: EFFECT FROM FREE CASH FLOW AND PROFITABILITY

Resmi Afifah Fadilah

The purpose of this research to analyze the effect of the company financial rations performance profitability (ROI), free cash flow toward Dividend payout ratio (DPR). We applied causal method for our research and the data obtained from Indonesian Stock Exhange (BEI) website during the period 2005- 2014 on PT Astra International, Tbk (ASII). These data were analyzed by using PLS analysis technique (partial least square) through the PLS software.

Several interesting findings emerged from this study. It turns out, that eventhough FCF affect profitability (ROI), it has no significant direct effect on DPR. Surprisingly, FCF able to affect DPR through ROI. Another interesting finding is that Astra International Tbk can use DPR as part of its strategy to draw the interest of investors to make investment on the company. The evidence shows that the investors are more likely to invest on the company when the company shows a more stable level of DPR. The implications of these findings for future studies are also discussed.

THE IMPACT OF LOCAL GOVERNMENT CHARACTERSITICS AND AUDIT FINDINGS OF BPK TO LOCAL GOVERNMENT PERFORMANCE (STUDY ON DISTRICS AND CITIES IN SOUTH SULAWESI PROVINCE DURING 2012-2015)

Regilia Septiani

The purpose of this research is to investigate the influence of Local Government Characteristics and Audit Findings of BPK that will impact on Local Government Performance in 2012 until 2015. By using the application Eviews 10, this study uses panel data regression where data are cross sectional and time series are combined. In the previous study, the results of hypothesis testing simultaneously the same with the final test results are the characteristics of local government in which there are three variables namely the level of regional wealth, the level of dependence on the central government, the size of local government and one variable outside the characteristics of local government is Audit Finding BPK has influence on Local Government Performance. By using the calculation of contribution of Original Revenue, contribution of General Allocation Fund, Natural logarithm of Total Asset of Local Government, and Audit Finding of BPK (in rupiah) divided by Total Budget of Local Government in each Regency and City. The result shows the difference with the previous hypothesis that is partially the variable of the Regional Wealth Level, the size of Local Government and Audit Findings of BPK has no effect on Local Government Performance, while the variable Level of Dependency on the Central Government has a negative effect on the Performance of South Sulawesi Provincial Government in 2012- 2015.

ANALYSIS OF WEATHER ON STOCK RETURN

Anisah Firli

This study resulted in the finding that the weather had a significant effect on stock returns. An investor
is influenced by his own mood in making a decision to invest, when the hot weather, an investor has a
positive mood and eager to make an investment. Positive mood is able to increase the desire of
investors to make investments that increase the demand for stocks and stock prices, then the stock
return also increased significantly. Conversely, when the rainy or cold weather, an investor has a more
negative mood and is not eager to make an investment that is even more likely to sell its shares, so the
stock price falls and then the stock return also decreases.

ANALYSIS OF MOBILE ADVERTISING EFFECT ON PURCHASE INTENTION WITH BRAND IMAGE AS THE INTERVENING VARIABLES (CASE STUDY: TELKOMSEL MOBILE COUPON)

Hendrino Hendrino

This research was conducted with the aim to know and analyze the effect of mobile advertising to purchase intention with brand image as the intervening variable (Case Study: Telkomsel Mobile Coupon). The type of research used in this research is descriptive quantitative research method with causality research approach. This study is intended to build a real depiction of a phenomenon that is in the research context. The population in this study is all Starbucks consumers in DKI Jakarta area. The sample used is Jakarta Starbucks customer of 180 people. The results showed that Mobile Advertising (M-Coupon) directly has positive affect on the Brand Image. Mobile Advertising (M-Coupon) directly affects positively on Purchase Intention. Brand Image directly positively affects Purchase Intention. Brand Image can mediate the influence between Mobile Advertising (M-Coupon) and Purchase Intention. Mobile Advertising (M-Coupon) and Brand Image mutually influence positively on Purchase Intention.

ENGLISH TEACHING METHOD IN COURSE INSTITUTION

Leny Saili Rahmah

Teaching is interactive process, in which the teacher's method is the result from interaction process between the teacher, the learnenrs, the instructional task, and activities overtime. Course is one of alternative for students who wants to study Englsih deeply, more detail, specifically to improve English skills as adition English lesson at the school. This research aims to describe the process of English teaching and learning at one of course institution as non-formal education, a descriptive study at Beginner level of POLITEK IBC Indramayu. Beside that, it done to identify student's supporting factor to study English at course institution. The descriptiveÂ method is used in the study by applying the qualitative analysis with the specification on the description. This paper uses some techniques for getting information or facts by observation and interviewing. Some questionnaires for teachers, learners, officers and directors are given as well. The finding shows that there are three methods which are applied by course institution, namely: Grammar translation method, direct method, and audio lingual method. Tjose method are not used in one activity but every activity used different method.

THE ROLE OF THE HIJABERS COMMUNITY IN BUILDING THE BRAND EQUITY OF MUSLIM FASHION

Dini Salmiyah Fitrah Ali

The community is essentially a place to combine common interests and thoughts that can benefit both community members as internal parties as well as external parties that working with the community itself to create a strong attachment. During interactions, the member of community allow to transfer and exchange of knowledge and experience that give positively values the members of the community itself. On the other side, existence within the community will help its members become more easily seen by outsiders as well generate trust and recognition from outsiders so as to provide confidence for their members. Regarding to the tight competition in the business world, business people look for marketing communication strategies that involve the community as a force that has the advantages of member loyalty, product knowledge and the closer relationship quality among members make the community as a party in determining image enhancement and strength a product or service brand. Hijab is one of the clothing sought by Muslim women. This is the reason for the emergence of a community or a group of Muslim women with hijab, as well as the hijab fashion trend itself which provides a significant increase in marketing and business activities. The purpose of this study is to find out and explore more deeply the role of the community in building the strength of brand Muslim fashion in the city of Bandung. This research uses descriptive qualitative method by taking data through interviews and observation to the board and members of Hijabers Bandung community. Based on the result of research, the role of Hijabers community in building the strength of fashion brand in Bandung City is as developer of involvement in social interaction, social adhesive and the essence of the brand itself.

INTEGRATED MARKETING COMMUNICATION POCARI SWEAT TO BE THE BEST BRAND ON ION SOFTDRINK CATEGORY

Itca Istia Wahyuni

The Pocari Sweat's goal is become the top brand on ion Soft drink Category. To achieve that goal, Pocari Sweat create the Integrated Marketing Communication strategy that combine any tools, such as advertising, Public Relations, Direct Marketing, Sales Promotion, Personal Selling, Event and Sponsorship. In one year period of media buying, one of the integrated marketing communication tools chooses to the main strategy. It related to what the purpose and goal that to be achieved.

Pocari Sweat in "Pocari Sweat Bandung Java Marathon" choose event as the main tools in Integrated Marketing Communication Strategy. One of the unique points of the event is the collaboration of the running community that represented the "born to sweat" generation. Pocari Sweat's positioning is soft drinking that regenerating ion. It is not easy to Pocari Sweat become a top of brand. In the beginning, Pocari Sweat's brand Awareness began to appear during a dengue outbreak in Indonesia. That time many doctors recommend patients to drink Pocari Sweat to quickly restore the condition of the body. Since then, that brand became known as soft drink that regenerating ion. Pocari Sweat takes advantage of the moment by strengthening its positioning.

Running Community that participated in Pocari Sweat Java Marathon represented the Pocari Sweat's target market. Running is kind of exercising that need replacement ion body. That's why Pocari Sweat chooses the event as the main tools for the Integrated Marketing Strategy for several years.

ANALYZING USER'S EXPECTATION GAP OF AN INDONESIAN SHARIA ELECTRONIC BANKING SYSTEM

Mahir Pradana

Sharia banking system has become a phenomenon in the last two decades. A bigger question arised when this banking system began to embrace open e-banking application and online versions of gadgets. It is interesting to see how sharia banking system can maintain service performance with e-banking and meet expectations of users. In this study, we examine WebQual (Website Quality) of an Indonesian sharia bank using variables usability, information quality, and service interaction. This study used a sample of 100 respondents and descriptive analysis technique followed by gap analysis. From the result, we found that overall there was negative value gap between the actual quality (performance) and ideal quality (importance). Based on this conclusion, the perceived quality was till yet to meet the desired ideal quality and good reputation of the website.

EMPLOYEES' EMPOWERMENT AND WORKLIFE QUALITY AT INDONESIAN STATE-OWNED COMPANY

Mahendra Fakhri

Human resource management is the policy and practice of determining aspects of "human" or human resources in management positions. Human resources is the most important aspect in a company, so the company always wants employees to feel and implement Quality of Worklife (QWL or worklife quality), so that employees work maximally and increase the contribution of employees to the organization. One of the factors that influence the emergence of worklife quality is empowerment program. This study aims to determine the effect of empowerment on worklife quality of the employees of the main office of Electricity State-Owned Company (PLN) Center for Maintenance and Electricity (PUSHARLIS) Bandung, Indonesia. The method used in this research is quantitative with the type of descriptive analysis research. Respondents in this study were 73 employees of the Main Office of PT. PLN Center for Maintenance and Electricity Bandung. The results showed that the responses results can be interpreted that with increasing empowerment within the company will have an effect to improve worklife quality.

DESINING PROJECT SCHEDULE FOR MIGRATION PROJECT STO DAGO IN PT. XYZ TO ACCELERATE PROJECT DURATION USING SCHEDULE COMPRESSION A LESSON LEARN CASE STUDY FOR ANOTHER SIMILAR PROJECT

Ayu Regita Cahyani Soleman

A project requires a mature planning, execution, and control. All requirements aforementioned for the project implementation are strongly supported by the availability of materials and labor. Inaccuracies in Project Schedule Management will lead to problems such as delays, soaring costs, etc. Projects that have delay indications should be addressed immediately by accelerating the schedule using the Schedule Compression. The delay indication could be seen during the Monitor and Control Project Work through the Earned Value Analysis (EVM). The aim of using schedule compression in this study is to accelerate the duration of Migration Project in STO DAGO which is one of the long-term projects of PT. XYZ. Migration project is the process of transitioning the telecommunication infrastructure from copper transmission media to fiber optic cable. The contract of Migration Project in STO Dago has been running since January 2014 but it has been terminated on February 2018 when the project has not accomplished yet. The result of schedule compression will suggest a Project Manager to specify some options that can be done to finish the STO DAGO migration project on time, where these options could be used as a preventive action so that other migration project will not experience the same thing as delay and terminated project.

READINESS OF KNOWLEDGE MANAGEMENT IMPLEMENTATION: A COMPARATIVE STUDY BASED ON EMPLOYEES CHARACTERISTICS

Balianty Putri

This research intended to measure how high the level of readiness of the organization in applying Knowledge Management, focused in Knowledge Management Infrastructure (that composed of: Organizational Culture, Structure, IT Infrastructure, Common Knowledge, and Physical Environment) and finding significant differences regarding the readiness of employees in implementing Knowledge Management based on employee profile. It was considered an important thing, to support the company in the success of Knowledge Management implementation so as to realize the vision and mission of the company in facing the era of competition.

The research is conducted in A Sertification Institution in Bandung, that focused in training and certification business, The research method used in this research is descriptive method. Approach conducted by researcher in this research using quantitative method. In this study the data were collected using questionnaires distributed to respondents. The measurement scale used in this research is ordinal scale (ordinal scale). The analysis used in this research is descriptive analysis. The participant in this research is 38 respondents.

Based on the data processing and discussion that has been listed previously, the researchers can draw the following conclusions. Organizational readiness in applying Knowledge Management. There is a significant difference regarding the readiness of employees in the implementation of Knowledge Management based on employee profile. Based on the crosstabulation test, the researcher found that demographic characteristics, ie gender, age, duration of work and education level can give rise to different levels of readiness in Organizational Culture

THE EFFECT OF THE CONTROL ENVIRONMENT TO EFFECTIVENESS INTERNAL CONTROL SYSTEM (Research in PT XXX, Tbk)

Hendri Purnaratman

This research is motivated by the data not yet achieved the target of audit result of internal control in PT XXX, Tbk. Although there is no material weakness, there are still some records that need to be acted upon. This encourages us to examine the Control Environment as the most important component within the scope of the internal control system and is the foundation for other internal control components.

In this study, tested the principles of Control Environment and its effect on the effectiveness of internal control system. Control Environment has 5 (five) principles, namely: (1) commitment to integrity and ethical value; (2) responsible oversight; (3) the determination of structure, authority and responsibility; (4) commitment to competence; (5) enforcement of accountability. While the effectiveness of internal control system includes 3 (three) dimensions, namely: (1) effectiveness and efficiency of operational activities; (2) reliable financial and information reporting; (3) compliance with laws and regulations.

The data has been collected and then analyzed further, and the data processing technique using Partial Least Square (PLS) technique using SmartPLS software support 2. The result of the research on Control Environment principles indicates that the principle of Commitment to Integrity and Ethics and the principle of Accountability Enforcement have a significant effect on the effectiveness internal control system. Simultaneously, the Control Environment gives 75.3% influence on the Effectiveness of Internal Control System in XXX.

Acceptance of E-Money Attached on College Student ID Card

Puspita Kencana Sari — 2018-12-01

The appearance of e-money (electronic money) provides changes and individual impacts for individual habits in conducting transactions. E-money is a non-cash payment instrument in addition to credit cards and debit cards. In the program of the Non-Cash National Movement that proclaimed by the Indonesia government, several agencies and institutions participated to support the program. Telkom University is one of educational institutions that support the movement by providing student identity card as well as e-money since several years ago. Object of this research are Telkom University students. This research is adapted UTAUT 2 framework. This study used a quantitative approach with PLS-SEM as data analysis technique. The factors that significantly affect e-money usage behavior are social influence, hedonic motivation, habit and behavioral intention. Gender, as moderator variable, gives affect to hedonic motivation to behavioral intention, habit to behavioral intention, and also habit to use behavior.

THE CAPITAL STRUCTURES OF SMALL AND MEDIUM COMPANIES IN INDONESIA

Farida Titik K. — 2018-12-30

Small and medium companies play an important role in the economic development of any country. This study aims to explore the determinants of capital structure in small and medium companies in Indonesia. The company's capital structure will be influenced by microeconomic and macroeconomic conditions. Purposive sampling conducted in this study generated 15 samples. Data panel analysis was used to analyze small and medium companies in the listed period of 2011-2016. Results of the analysis show that size and profit positively affect the company's capital structure, while other variables do not show significant effects. In average, the small and medium companies in Indonesia have conservative capital structures and positive profits. It is good for the companies to keep their capital structure to stay at a conservative level and continue to improve the company's profitability.

Online Learning is an Effective Medium To Knowledge Sharing

Agus Joko Purwanto Purwanto — 2018-12-30

The Internet has removed the geographical boundaries. The Internet has changed the way people learn. Learning does not have to be in the classroom. Learning can be done anywhere by using internet help. Effective learning means learning by prioritizing knowledge sharing. In order for knowledge sharing to take place effectively online learning needs to be designed so that students are motivated to continue to participate actively, easily download, process and transfer learning resources. There are 5 ways to facilitate knowledge sharing in online learning i.e.: build a centralized online resource library, create knowledge resources in your audience, create online learning communities, host webinars that rely on peer-based interaction, and stress the benefits of knowledge sharing (Pappas, 2016). This paper aims to explore the ability of learning process through e learning in improving knowledge sharing ability at Open University. The findings of this research are online tutorial designed to: (1) there is knowledge sharing process between student and student, student with tutor and tutor at low level; (2) students are able to independently and actively seek materials through open educational resources; (3) the dashboard of e learning arranged the menus required by students and user friendly; (4) faculty creating groups of discussion in the form of tutorial classroom tutors; (5) online tutorial provide initiation, task, discussion material, and material downloaded from open educational resources.