{"title":"Perbedaan Pengetahuan Balance Scorecard, Motivasi, dan Kompensasi Kinerja dalam Penerapan Keberhasilan Balance Scorecard (Studi pada Sekolah Singapore National Academy)","authors":"M. Kumalasari, Dwi Suhartini","doi":"10.33005/ebgc.v1i1.9","DOIUrl":"https://doi.org/10.33005/ebgc.v1i1.9","url":null,"abstract":"This research aims to examine the different of balance scorecard’s level ofunderstanding, work motivation and performance compensation toward thesuccess of balanced scorecard’s implementation. The better the derstanding ofbalanced scorecard, motivation and performance compensation are expected to increase the use of performance measures that lead to the success balanced scorecard implementation. The implementation of balanced scorecard success is shown in the use of common and unique performance measures in a balance way. The data collection method used 2x2x2 factorial experimental design, with 48 participants from Singapore National Academy School. Data analysis was performed by two-way ANOVA test. The results show that the level of understanding of the balanced scorecard and performance compensation cause differences in the success of balanced scorecard. Whereas extrinsic and intrinsic motivation do not cause differences in the success of balanced scorecard. \u0000 \u0000Keywords: balanced scorecard, performance measures, level of understanding, extrinsic motivation, intrinsic motivation, compensation","PeriodicalId":189979,"journal":{"name":"Journal of Economics, Business, and Government Challenges","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115504511","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Implementasi Kebijakan Pengelolaan Dana Desa di Desa Pejambon Kabupaten Bojonegoro Jawa Timur","authors":"Diana Hertati, Lukman Arif","doi":"10.33005/EBGC.V1I1.8","DOIUrl":"https://doi.org/10.33005/EBGC.V1I1.8","url":null,"abstract":"In the implementation of village funds, good governance is required to beappropriately targeted and be used for development and communityempowerment. This research uses qualitative descriptive approach and datacollection through observation and interview. Source of data by using porposive sampling assumed to have key informants, including: Sumberrejo Sub-district Head, Pejambon Village Head, BPD, secretary, treasurer, village apparatus, and community. Data analysis technique using interactive model. The results show that the implementation of Village Fund management in Pejambon Village involves the Technical Management Team of Village Financial Management (PTPKD). Indicators in determining accountability in implementation have been done well from openness to the use of funds. \u0000INTISARI \u0000Dalam implementasi dana desa diperlukan tata kelola yang baik agar tepat sasarandan dapat digunakan untuk kepentingan pembangunan dan pemberdayaan masyarakat. Penelitian ini menggunakan pendekatan deskriptif kualitatif dan pengumpulan data melalui observasi dan wawancara. Sumber data dengan menggunakan porposive sampling dengan asumsi memiliki informan kunci, meliputi: Camat Sumberrejo, Kepala Desa Pejambon, BPD, sekretaris, bendahara, perangkat desa, dan masyarakat. Teknik analisis data menggunakan model interaktif. Hasil penelitian menunjukan bahwa implementasi pengelolaan Dana Desa di Desa Pejambon melibatkan Tim Pelaksana Teknis Pengelolaan Keuangan Desa (PTPKD). Indikator dalam menentukan akuntabilitas pada implementasi sudah dilakukan dengan baik dari keterbukaan pada penggunaan dana. \u0000 \u0000Keywords: policy implementation, village funds, Pejambon Village Bojonegoro Distric","PeriodicalId":189979,"journal":{"name":"Journal of Economics, Business, and Government Challenges","volume":"911 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116404039","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Marketing Strategy of Kedai Karya Online Shop to Increase Sales","authors":"K. Yakin, Ike Ratnasari","doi":"10.33005/ebgc.v1i1.7","DOIUrl":"https://doi.org/10.33005/ebgc.v1i1.7","url":null,"abstract":"This research aims to determine the marketing stategy of Kedai Karya Online Shop in increaseasing sales and and to know the factors that influence the fluctuation of sales turnover in Kedai Karya Online Shop. Informants of this research is the owner of Kedai Karya Online Shop. Sources of data collected from interviews, documentation, and observation. Data analysis techniques using interactive analysis techniques include data reduction, data presentation, and conclusions. The results show that Kedai Karya Online Shop use e-marketing strategy that is product strategy, price, communication, and distribution. Factors that influence an increase in sales turnover are seasonal factors, innovation factors, and use of paid advertising. Then the factors that affect the decline in sales turnover is the lack of promotion. \u0000 \u0000Keyword : marketing, strategy, online shop, sales","PeriodicalId":189979,"journal":{"name":"Journal of Economics, Business, and Government Challenges","volume":"160 10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128973947","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pengungkapan Corporate Social Responsibility (CSR) pada Lembaga Keuangan yang Terdaftar di BEI","authors":"Fadilla Cahyaningtyas","doi":"10.33005/EBGC.V1I1.5","DOIUrl":"https://doi.org/10.33005/EBGC.V1I1.5","url":null,"abstract":"This study aimed to examine the determinant of the disclosure of corporate social respinsiblity in the Indonesian financial institutions. By using purposive sampling method, there are 76 financial institutions that used as sample research, with data as much as 228 data. The sample were financial institutions, which had published an annual report between 2014 to 2016. This study uses multiple linear regression analysis to test the research hypothesis. The results showed that firm size and leverage gave a significant positive effect on CSR disclosure. Meanwhile, the calculation of profitability showed no significant effect on CSR disclosure. \u0000INTISARIPenelitian ini bertujuan untuk menguji determinan pengungkapan tanggung jawab sosial perusahaan di lembaga keuangan Indonesia. Dengan menggunakan metode purposive sampling, terdapat 76 lembaga keuangan yang digunakan sebagai sampel penelitian, yakni sebanyak 228 data. Sampe lpenelitian adalah lembaga keuangan yang telah menerbitkan laporan tahunan antara tahun 2014 hingga 2016. Penelitian ini menggunakan analisis regresi linier berganda untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan leverage memberikan pengaruh positif signifikan terhadap pengungkapan CSR. Perhitungan profitabilitas tidak menunjukkan pengaruh yang signifikan terhadappengungkapan CSR. \u0000 \u0000Keywords: corporate social responsibility, financial institutions, company size,profitability, leverage","PeriodicalId":189979,"journal":{"name":"Journal of Economics, Business, and Government Challenges","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121497342","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Revealing Opportunistic Behavior of Village Apparatures in Development of Villages (Study on One Village in Bangkalan District)","authors":"Z. Abidin, S. Sutikno","doi":"10.33005/EBGC.V1I1.6","DOIUrl":"https://doi.org/10.33005/EBGC.V1I1.6","url":null,"abstract":"This research had a purpose to reveal the opportunistic of behavior from the staff of Village X in their development. This research used an approach of qualitative descriptive divided into two ways observation and interview from the fenomena happens in the real field. From this result analysis data and information, there are findings about the opportunistic behavior of the village apparatus X in the village development that the village apparatus X is related to the main duty and function of only the community service in the field of health and the positive population to society and the impact is not effective on other services. The ineffectiveness of development allocation is only in the physical development but the positive impact on society. Hiding village financial information and allocation of village development so that the community response felt very less related to the number of APBDesa with the development already implemented by the apparatus of Village X. \u0000 \u0000Keywords: village development, village apparatus, opportunistic behavior","PeriodicalId":189979,"journal":{"name":"Journal of Economics, Business, and Government Challenges","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127781079","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Implementation of Green Accounting Based on University Social Responsibility (USR) in Muhammadiyah University of Sidoarjo","authors":"Santi Rahma Dewi, Eny Maryanti","doi":"10.33005/EBGC.V1I1.4","DOIUrl":"https://doi.org/10.33005/EBGC.V1I1.4","url":null,"abstract":"This study aims to determine the application of green accounting based on university social responsibility (USR) at Muhammadiyah University of Sidoarjo. The population in this study were officials at Muhammadiyah University of Sidoarjo. Data collection techniques in this study are documentation and questionnaires. The sampling technique used is simple random sampling. The design of this research is descriptive research. In the questionnaire presents elements of the statement about 1) environmental awareness on the implementation of green accounting based on university social responsibility in UMSIDA. 2) environmental involvement on green accounting implementation based on university social responsibility in UMSIDA 3) environmental report on green accounting implementation based on university social responsibility in UMSIDA 4) environmental audit on green accounting implementation based on university social responsibility in UMSIDA. The result of the research by collecting questionnaires and processing it with SPSS 18.0 got the conclusion that the environmental awareness is high enough indicated by the percentage. Medium environmental involvement because UMSIDA has not implemented green accounting in the policy. With no policy so that the results of the questionnaire for the report is low and environmental audits also do not exist. It is expected that UMSIDA can apply Green Accounting to increase efficiency and operational effectiveness. \u0000 \u0000Keywords: green accounting, university social responsibility, Muhammadiyah University of Sidoarjo","PeriodicalId":189979,"journal":{"name":"Journal of Economics, Business, and Government Challenges","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131635947","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
S. Muljaningsih, Ignatia Martha Hendrati, M. Wahed
{"title":"Potential, Prospect, and Investment Policy of Surabaya City","authors":"S. Muljaningsih, Ignatia Martha Hendrati, M. Wahed","doi":"10.33005/ebgc.v2i2.90","DOIUrl":"https://doi.org/10.33005/ebgc.v2i2.90","url":null,"abstract":"\u0000 \u0000 \u0000This research aims to find out the types of superior investment potential that are the main attraction and the inhibiting factors and supporting the development of types of business or leading sectors. In this study using a quantitative approach with several stages of Location Quotient analysis tools, Shift Share, and Klassen Typology. The results of this study conclude that the economic structure of the city of Surabaya is dominated by 5 sectors, namely: a) the manufacturing industry sector; b) trade sector; c) the accommodation and food and beverage supply sector; d) information sector, and e) financial services sector. From the results of LQ which are included in the base category in Surabaya, including a) the electricity & gas procurement sector; b) water supply sector; c) the construction sector; d) trade sector; e) transportation sector; f) the accommodation supply sector; g) information; h) financial services sector; i) real estate sector; j) company service sector; k) the health service sector, and l) the health service sector. While the investment potential and opportunities in the city of Surabaya are based on the results of the analysis above then there are in the transportation sector, the accommodation supply sector, and the information sector. \u0000 \u0000 \u0000","PeriodicalId":189979,"journal":{"name":"Journal of Economics, Business, and Government Challenges","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132806419","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}