Jurnal Teknologi

Abstract

This research aims to understand the reasons behind Indonesia trade with Argentina in the period 2008-2013. The formulation of the problem in this research is the “Why Indonesia keep doing trade with Argentina in the years 2008 to 2013 but the balance of trade deficit?”. Through the frame of economic nationalism, the research found that in line with the value of a strong political history between the two, Indonesia had the interests of market access (trade policy) and strengthening of the domestic industry (industrial policy). Market access in this case related interests of Indonesia who made Argentina as a hub in the region of South America. But in terms of strengthening the domestic industry, not apart from the strengthening of the ranching industry needs through imports of animal feed from Argentina.

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Abstract

This research aims to analyze the quality of the service and the effectiveness of Ecommerce. This research uses a quantitative approach. Data analysis using the pras test test validity and reliability as well as a test of normality. At this stage of the analysis of data with calculations e-servqual will get the service quality level e-Commerce and the calculation of e-Commerce It can also analyze the priority of each service attribute that needs to be fixed or not. The questionnaire will be filled is given to respondents with Nonprobability Sampling technique. This study use 46 participant. The Total value of Electronic Service Quality (TESQ) obtained from the results of the calculation of the gap between perception and expectation is positive, the results obtained are 0226. This means that the customer’s expectations of the service e-Commerce in larger AUY Publisher from the Ministry obtained this time, so that the service provided is still not satisfying customers and has not been effective (X2 ).

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Abstract

This study was conducted to see how intellectual capital (IC) affects company performance (ROA)
by entering the size variable in its calculations. This study also analyzes how much financial performance
changes occur as an effect of the efficiency of the use of capital employees (CEE), the efficiency
of using Structural Capital (SCE), and the partial efficiency of using Human Capital (HCE).
Research was conducted on conventional banking in Indonesia for the period 2013 – 2017. The
research data was obtained from the official website of the Indonesia Stock Exchange (IDX). This
study found that VAIC had a significant positive effect on ROA, and from the three IC components it
turned out that the CEE component had the greatest influence on ROA

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Abstract

This study aims to evaluate bureaucratic reform strategies in organizational units within the Coor- dinating Ministry of Politics, Law and Secutiry (Kemenko Polhukam). Bureaucratic Reformation has the main objective of realizing world-class governance characterized by the implementation of effective, efficient, accountable, transparent governance, clean from collusion, corruption and nepo- tism practices or clean government, so that can ultimately improve employees’ performances related to the tasks and functions of the Kemenko Polhukam which are synchronization and coordination of planning, drafting and implementing policies in the fields of politics, law and security. One area of reform that is quite important to improve is public services, especially in the current era of regional autonomy which provides opportunities for regions to innovate, creative, and create the best models for achieving quality improvement for the community. The research methodology used in this study was qualitative research that resulted descriptive data by using the CIPP (Contexts, Input, Process and Product) evaluation model. The results showed that bureaucratic reform in the Coordinating Ministry for Politics and Security was quite good, which increased from the previous year as much as 6.1%. Several bureaucratic strategies were implemented between changing the management, ar- ranging the laws, arranging organization and governance, structuring the HR management system, strengthening supervision, strengthening public accountability teams, improving the quality of public services, monitoring and evaluating the related units.

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Abstract

This study aims to analyze the application of SAK ETAP on the presentation of financial statements CV SK. CV SK is a medium-sized businesses engaged in catering services and Wedding Organizer. The method used in this research is descriptive qualitative analysis. The results of the study based on Balance Sheet and Income Statement for 2012-2016, show that the company has not presented cash flow statement, and notes to financial statements (CALK) and inconsistency in the presentation of some post on Balance Sheet not disclosed in CALK. This research suggests that companies develop other components of financial statements and disclose the company’s accounting policies in CALK.

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Abstract

The purpose of this study is to investigate the effect of moral reasoning on the intention of internal auditors to conduct whistleblowing. The respondents in this study using purposive sampling technique. The researchers choose a sample based on individuals who have work experience as internal auditors for one year and at least 21 years old. This study used a survey method using a questionnaire. The questionnaire was distributed to 70 internal auditors who worked on State University located in Yogyakarta. However, only 56 questionnaires can be used in this study. All questionnaire were analyzed using regression analysis. This study provides empirical evidence that moral reasoning has a positive effect on the intention of internal auditor behavior to blow the whistle.

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