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Page 1: DAFTAR ISI DOSEN PEMBIMBING - DIGITAL LIBRARY · permasalahan dengan menganalisis data dan hal-hal yang berhubungan dengan angka-angka atau rumus-rumus perhitungan ... Indeks Entropi
Page 2: DAFTAR ISI DOSEN PEMBIMBING - DIGITAL LIBRARY · permasalahan dengan menganalisis data dan hal-hal yang berhubungan dengan angka-angka atau rumus-rumus perhitungan ... Indeks Entropi

DAFTARISIDOSENPEMBIMBINGDOSEN HALAMAN

ILMU EKONOMIABDUL HAKIM, SE., M.Ec., Ph.D 1AKHSYIM AFANDI, DRS., MA, PH.D 2DIANA WIJAYANTI, DRA., M.SI 3HERI SUDARSONO, SE., M.Ec. 5INDAH SUSANTUN, DRA., M.SI 6JAKA SRIYANA.,DRS.,M.SI.,PH.D 8M. BEKTI HENDRIE ANTO, SE.,M.SC 9MUNROKHIM., Drs.,MA.,Ec.,Ph.D 10PRIYONGGO SUSENO, DRS.,M.SC 11ROKHEDI PRIYO S..,SE.,MIDEC 12SAHABUDIN SIDIQ, DRS., MA. 13SUHARTO, DRS., M.SI 15UNGGUL PRIYADI, DR., M.SI 16

ACCOUNTINGARIEF BACHTIAR, DRS,MSA,AK 17HADRI KUSUMA, PROF.,DRS.,MBA.,DBA 19JOHAN ARIFIN, DRS, M.SI., AK. 22KUMALA HADI, DR., M.SI.,AK 25MUQODIM, DRS., MBA., AK 26SYAMSUL HADI, DRS., MS.,AK 29

MANAGEMENTABDUL MOIN, SE, MBA 30AGUS HARJITO, DRS., M.SI., Ph.D 31ANAS HIDAYAT, DRS,.MBA,.Ph.D 32MUCHSIN MUTHOHAR.,DRS,MBA 34YAZID.,DRS.,MM 35ZAENAL ARIFIN, DR., M.SI 36

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010

Ilmu ekonomiABDULHAKIM,SE.,M.Ec.,Ph.D00313043 / AGUS SUSENOANALISIS KEPUTUSAN KERJA BURUH WANITA DI BANTUL, 2010Abstrak:

Skripsi ini berjudul Analisis Keputusan Kerja Buruh Wanita Di Bantul. Adapun data yang digunakan dalam penelitian inimerupakan data primer yang di peroleh langsung dari responden. Variabel yang di gunakan antara lain : Intensitas kerja(jam/4 minggu), Pendapatan responden per bulannya (rupiah), Jumlah anak responden, Jarak dari tempat tinggalpekerja ke tempat kerja (km), Pendapatan Suami, Kepemilikan Beras Miskin (Raskin), Kepemilikan Jaminan KesehatanMasyarakat (Jamkesmas) dan Daerah tinggal (Desa/Kota)Dalam penelitian ini, peneliti menggunakan metode deskriptif dan kuantitatif, yaitu mendiskripsikan suatupermasalahan dengan menganalisis data dan hal-hal yang berhubungan dengan angka-angka atau rumus-rumusperhitungan yang digunakan untuk menganalisis masalah yang sedang diteliti.Adapun metode analisis yang digunakan peneliti yaitu dengan metode OLS. Hasil analisis dari penelitian inimenyebutkan bahwa besar kontribusi yang diberikan oleh pekerja wanita terhadap pendapatan keluarga cukup besaryakni rata-rata sebesar 39,34%. Faktor-faktor yang mempengaruhi intensitas kerja dari buruh wanita adalah:pendapatan responden berpengaruh positif, jarak tempat tinggal berpengaruh negatif, pendapatan suami berpengaruhpositif dan kepemilikan program beras miskin (raskin) berpengaruh negatif.

06313030 / AKHMAD RIZALFAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN PEDAGANG BAKPIA DI YOGYAKARTA, 2010 ;Abstrak:

Skripsi ini berjudul Faktor-Faktor Yang Mempengaruhi Pendapatan Pedagang Bakpia di Yogyakarta. Perkembanganbakpia di Yogyakarta cukup pesat, maka tujuan dari penelitian ini adalah untuk menganalisis seberapa besar pengaruhharga sewa kios, biaya tenaga kerja, modal dalam pengadaan barang, dan pengalaman berdagang terhadap pendapatanpedagang bakpia di Yogyakarta, serta memberikan solusi atau saran agar pendapatan pedagang bakpia di Yogyakartameningkat.Sampel yang digunakan dalam penelitian ini sebanyak 30 responden dengan melakukan wawancara dengandidasarkan pada kuisioner. Metode yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil daripenelitian ini menunjukkan bahwa model yang dibangun ini tidak mengandung multikolinieritas, autokorelasi, danheteroskedastisitas. Pengujian regresi secara parsial menunjukkan dua variabel berpengaruh positif dan signifikanterhadap pendapatan pedagang bakpia yaitu modal dan pengalaman berdagang, sedangkan variabel yang tidakberpengaruh terhadap pendapatan pedagang bakpia adalah biaya tenaga kerja dan harga sewa kios.

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010

AKHSYIMAFANDI,DRS.,MA,PH.D06313017 / ANIKA SEDYANING WIKANTIEFEK KONTAGION KRISIS KEUANGAN AMERIKA SERIKAT TERHADAP SEKTOR KEUANGAN INDONESIA,2009Abstrak:

Skripsi ini berjudul Efek Kontagion Krisis Keuangan Amerika Serikat terhadap Sektor Keuangan Indonesia. Ada beberapatujuan yang ingin dilihat dalan penulisan skripsi ini, antara lain: untuk menganalisis indikasi contagion effect sahamAmerika Serikat terhadap saham Indonesia, untuk menganalisis pengaruh pergerakan IHSG terhadap Kurs Rupiah/Dolar,untuk menganalisis pengaruh pergerakan saham Amerika terhadap kurs secara langsung, dan untuk menganalisiscontagion effect bersifat langsung atau melalui kawasan. Data yang digunakan bersumber dari laporan publikasi BankIndonesia periode 2008 hingga 2009 dan web yang mendukung yang menyajikan data indeks saham harian. Hasilpenelitian dengan mengunakan Vector Autoregression (VAR) menyimpulkan bahwa terdapat efek kontagion indeksDow Jones terhadap IHSG, sehingga dapat dilihat bahwa krisis keuangan Amerika Serikat menyebar ke Indonesiamelalui pasar saham. Para pemain saham yang kekurangan likuiditas akibat jatuhnya saham Amerika Serikat terpaksamenarik dana di pasar saham lain, termasuk Indonesia, untuk menutup likuiditas. Selanjutnya, disimpulkan pulapengaruh IHSG terhadap kurs Rupiah per Dolar yang bersifat negatif, sehingga kejatuhan IHSG pada masa krisis AmerikaSerikat berdampak langsung pada melemahnya nilai tukar karena para pemain saham yang langsung melempar dana kepasar valuta asing.Meskipun begitu, ternyata hasil penelitian menunjukkan bahwa indeks Dow Jones juga berpengaruh secara langsungterhadap kurs. Pengaruh ini dapat diidentifikasi dari performansi SUN dan SBI yang juga memiliki porsi kepemilikanasing cukup besar. Dan yang terakhir disimpulkan bahwa krisis keuangan Amerika Serikat menyebar ke Indonesia secaralangsung tanpa melalui kawasan, karena pemain saham Dow Jones adalah juga pemain saham di Indonesia.

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010DIANAWIJAYANTI,DRA.,M.SI06313148 / M. HANAFI INDRA P.ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGANGGURAN TERBUKA DI INDONESIA (TAHUN1990-2008), 2010Abstrak:

Skripsi ini berjudul Analisis Faktor-Faktor yang Mempengaruhi Pengangguran Terbuka di Indonesia (Tahun 1990-2008).Ada dua tujuan yang ingin dilihat dalam penulisan skripsi ini. Pertama, untuk melihat faktor-faktor yang mempengaruhiterhadap Pengangguran terbuka di Indonesia dan untuk mengetahui dampak pengaruh faktor-faktor yangmempengaruhi pengangguran terbuka di Indonesia. Data yang digunakan bersumber dari laporan publikasi BPS padaperiode tahun 1990 s.d 2008.Hasil penelitian dengan metode Metode Regresi Kuadrat Terkecil/OLS (ordinary least square) menyebutkan bahwadummy krisis dan PDB berpengaruh negatif dan signifikan terhadap pengangguran terbuka, jumlah angkatan kerjaberpengaruh positif terhadap pengangguran terbuka, sedangkan investasi tidak berpengaruh positif dan tidak signifikanterhadap pengangguran terbuka, begitu juga dengan inlfasi tidak berpengaruh negatif dan tidak signifikan terhadappengangguran terbuka di Indonesia pada tahun penelitian

00313075 / FAJAR HANAFIANALISIS KETIMPANGAN PERTUMBUHAN ANTAR KECAMATAN DI KABUPATEN SUKOHARJO PEROIDE2001-2008, 2009/2010Abstrak:

Pertumbuhan ekonomi merupakan salah satu indikator pembangunan suatu negara, yang mempunyai pengaruhlangsung maupun tidak langsung yang kadang-kadang bersifat dramatis pada tiap-tiap daerah. Hal ini juga yangmempengaruhi pembangunan nasional di negara kita. Pembangunan di setiap daerah mempunyai corak beragamdalam hal pemerataan pembangunannya. Ada daerah yang tingkat pembangunannya belum merata, dan di lain daerahada yang pembangunannya sudah merata. Namun secara global, pembangunan yang berjalan di Indonesia belummerata dibuktikan dengan adanya beberapa daerah yang tingkat ketimpangan ekonominya masih tinggi. Kabupatensukoharjo merupakan salah satu kabupaten yang termasuk dalam Propinsi Jawa Tengah. Kabupaten sukoharjomempunyai 12 Kecamatan. Berdasar dari hal tersebut di atas, maka penelitian ini mencoba untuk mengetahuiseberapa besar tingkat ketimpangan antar Kaecamatan di Kabupaten Suukoharjo kurun waktu tahun 2001-2008.Bagaimana pola dan struktur perekonomian di Kabupaten Sukoharjo berdasarkan Klassen Typologi dan Apakah adakorelasi antara pertumbuhan ekonomi dengan ketimpangan ekonomi di Kabupaten Sukoharjo?Metode penelitian ini menggunakan data dari Badan Pusat Statistik Kabupaten Sukoharjo kurun waktu 2001 - 2008.Adapun metode analisis yang digunakan adalah Klassen Typologi, Indeks Ketimpangan Regional atau yang seringdisebut Indeks Ketimpangan Williamson, Indeks Entropi Theil, dan juga menggunakan Korelasi Pearson untukmengetahui signifikansi antara Indeks Ketimpangan Williamson dan Indek Entropi Theil.Dari hasil penelitian didapatkan hasil bahwa dari 12 Kecamatan yang ada, Kabupaten Sukoharjo terbagi dalam empatkategori, yaitu Kecamatan yang memiliki laju pertumbuhan dan tingkat pendapatan perkapita diatas rata-rata lajupertumbuhan dan pendapatan perkapita kabupaten Sukoharjo, Kecamatan yang relatif telah maju, tetapi dalambeberapa tahun terakhir laju pertumbuhannya menurun akibat tertekannya kegiatan utama bersangkutan, Kecamatanyang berkembang cepat atau kecamatan dengan potensi pengembangan yang dimilikinya sangat besar, tetapi masihbelum diolah sepenuhnya secara baik dan Kecamatan yang memiliki tingkat laju pertumbuhan dan pendapatanperkapita yang berada di bawah rata-rata laju pertumbuhan dan pendapatan perkapita kabupaten Sukoharjo. Dan jugadidapat hasil bahwa tingkat ketimpangan yang terdapat di Propinsi Sulawesi Selatan dalam kurun waktu tahun 2001 –2008 cenderung menurun.Adanya penurunan tingkat ketimpangan ekonomi tidak terlepas pula dari andil pemerintahdaerah dalam melaksanakan kebijakan pembangunnya.

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010

00313048 / OKE SETIAWANANALISIS KEUNGGULAN SEKTOR EKONOMI DALAM PENGEMBANGAN POTENSI DI KABUPATENWONOSOBO PERIODE 2004-2008, 2010 ;Abstrak:

Penelitian ini berjudul Analisis Keunggulan Sektor Ekonomi dalam Pengembangan Potensi Wilayah di KabupatenWonosobo Periode 2004-2008. Tujuan dalam penelitian ini adalah untuk mengetahui sektor unggulan di KabupatenWonosobo Tahun 2004-2008 menurut analisis Location Quotient (LQ) dan untuk mengetahui potensi sektor unggulandalam pengembangan potensi wilayah di Kabupaten Wonosobo Tahun 2004-2008. Metode analisa dalam penelitian inimenggunakan Ink\deks Location Quotient (LQ). Hasil penelitian ini menunjukkan bahwa nilai rata-rata indeks LocationQuotien (LQ) dari Tahun 2004-2008 dapat dijelaskan bahwa nilai rata-rata indeks Location Quotien (LQ) pada Tahun2004 sebesar 0,111 tidak mengalami kenaikan yang signifikan sampai dengan 2008. Hal ini menunjukkan bahwakeunggulan sektor pertanian, penggalian, industri pengolahan, listrik dan air, bangunan, perdagangan, hotel danrestoran, angkutan, dan komunikasi, keuangan, persewaaan, dan jasa perusahaan, dan jasa-jasa pada tingkatKabupaten Wonosobo mengalami stagtan dari tahun ke tahun.Sektor unggulan yang berpotensi dan mendominasi dalam pengembangan Wilayah di Kabupaten Wonosobo adalahsektor pertanian dengan nilai indeks Location Quotien (LQ) dari Tahun 2004-2008 yang paling besar dibandingkansektor penggalian, industri pengolahan, listrik dan air, bangunan, perdagangan, hotel dan restoran, angkutan, dankomunikasi, keuangan, persewaaan, dan jasa perusahaan, dan jasa-jasa. Dengan demikian sektor pertanian dapatdijadikan dan dikembangkan dalam pengembangan potensi Wilayah di Kabupaten Wonosobo.Kata kunci : Keunggulan Sektor Ekonomi, Location Quotient (LQ)

04313082 / ARIF EKO PRATONOPERTUMBUHAN EKONOMI DAN KETIMPANGAN ANTAR KECAMATAN DI KABUPATEN KLATEN (TAHUN2003-2007), 2009Abstrak:

Penelitian ini berjudul “Pertumbuhan Ekonomi dan Ketimpangan antar Kecamatan di Kabupaten Klaten Tahun 2003-2007”. Penelitian ini bertujuan untuk menganalisis besarnya ketimpangan antar kecamatan di kabupaten Klaten danuntuk membuktikan apakah ada korelasi antara pertumbuhan ekonomi dengan ketimpangan ekonomi di KabupatenKlaten pada tahun 2003-2007. Metode Analisis yang digunakan dalam penelitian ini adalah Tipologi Klassen, IndeksWilliamson, Indeks Enteropi Theil dan Korelasi Pearson dengan menggunakan data Pendapatan Perkapita dan JumlahPenduduk Kabupaten Klaten tahun 2003 – 2007 yang bersumber dari data BPS Kabupaten Klaten.Hasil penelitian menunjukan bahwa ketimpangan yang terjadi di Kabupaten Klaten mengalami peningkatan dari tahun2003 sampai dengan tahun 2007. Hasil Tipologi Klassen adalah kecamatan-kecamatan di Kabupaten Klaten termasukpada daerah yang relatif maju tapi tertekan. Menurut Indeks Williamson dan Indeks Enteropi Theil, Kabupaten Klatenmengalami peningkatan ketimpangan dari tahun 2003 hingga tahun 2007. Rata-rata indeks Williamson dari tahun 2003-2007 adalah 0,5549 yang berarti ketimpangannya sangat tinggi. Rata-rata Indeks Enteropi Theil adalah 0,0774 yangberarti ketimpangan diatas dari ketimpangan rata-rata sangatlah tinggi. Hasil dari Korelasi Pearson, Ketimpangan yangterjadi di Kabupaten Klaten memiliki pengaruh yang kuat dan positif dengan pertumbuhan ekonomi.

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010HERISUDARSONO,SE.,M.Ec.08313052 / IRA TRI ERWANTIANALISIS PENGARUH PENDAPATAN NASIONAL, TINGKAT SUKU BUNGA, TINGKAT INFLASI TERHADAPTABUNGAN SWASTA DI INDONESIA, 2010Abstrak:

Skripsi ini berjudul Analisis Pengaruh Pendapatan Nasional, Tingkat Suku Bunga, Tingkat Inflasi terhadap TabunganSwasta Di Indonesia. Adapun tujuan dalam penelitian ini adalah unutk menganalisis apakah variable pendapatannasioanl, tingkat suku bunga, tingkat inflasi berpengaruh terhadap tabungan.Hasil penelitian dengan metode regresi linier berganda (OLS) ditemukan bahwa pendapatan nasional, tingkat sukubunga, tingkat inflasi berpengaruh secara signifikan dan positif terhadap tingkat tabungan swasta. PendapatanNasional, tingkat suku bunga, tingkat inflasi secara bersama-sama berpengaruh terhadap tabungan swasta di Indonesia.

06313010 / MUHAMMAD IBRAHIM YISDAREFISIENSI PENGELOLAAN KEUANGAN DAERAH KABUPATEN/KOTA DI PROVINSI DI YOGYAKARTATERHADAP KESEJAHTERAAN MASYARAKAT, 2010Abstrak:

Skripsi ini berjudul Faktor-Faktor Yang Mempengaruhi Cadangan Devisa Sebelum dan Sesudah Perubahan Sistem Kurs.Ada dua tujuan yang ingin dilihat dalam penulisan skripsi ini. Pertama, untuk melihat faktor-faktor yang mempengaruhiterdapat cadangan devisa Indonesia dan untuk mengetahui dampak perubahan sistem kurs. Data yang digunakanbersumber dari laporan publikasi Bank Indonesia dan BPS pada periode tahun 1987 s.d 2007.Hasil penelitian dengan metode Error Correction Model (ECM), ditemukan indikasi cadangan devisa dalam jangkapendek yang ditunjukkan pendapatan nasional dan kurs valuta asing terhadap cadangan devisa mengakibatkanpenurunan dalam cadangan devisa. Dalam jangka panjang juga ditemukan indikasi cadangan devisa yang ditunjuk olehpengeluaran pemerintah, terhadap cadangan devisa mengakibatkan peningkatan dalam cadangan devisa, sedang masihdalam jangka panjang juga ditemukan indikasi cadangan devisa yang ditunjuk oleh kurs valuta asing terhadap cadangandevisa mengakibatkan penurunan dalam cadangan devisa, sedangkan indikasi cadangan devisa menunjukan variabeldummy dalam jangka pendek maupun jangka panjang terhadap cadangan devisa tidak mengindikasi apapun terhadapcadangan devisa.

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010INDAHSUSANTUN,DRA.,M.SI05313068 / SEPTIAN OKKY SURYO D.ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN EKONOMI DI INDONESIA PERIODETAHUN 1990-2007, 2010Abstrak:

Tujuan dari penulisan skripsi ini adalah untuk mengetahui apakah variabel independent yaitu, penanaman modal asing,hutang luar negeri, tabungan domestic dan inflasi berpengaruh atau tidak terhadap pertumbuhan ekonomi Indonesiatahun 1990-2007. Data yang digunakan adalah data sekunder yang terdiri dari variabel, dependen (PDB) dan variabelindependent ( Penanaman Modal Asing, Hutang Luar Negeri, Tabungan Domestik dan Iflasi). Data tersebut diperolehdari Badan Pusat Statistik (BPS) dan Bank Indonesia (BI). Alat analisis yang digunakan adalah regresi analisis metodekuadrat terkecil / Least Squared Method (Ordinary Least Square / OLS). Data tersebut diolah dengan denganmenggunakan E-Views yaitu program software komputer aplikasi statistik. Hasil penelitian yang diperoleh adalahPenanaman Modal Asing dan Tabungan Domestik berpengaruh positif dan signifikan sedangkan Hutang Luar Negeri danInflasi tidak signifikan. Untuk pengujian asumsi klasik ternyata pada model regresi ini tidak terdapat penyimpanganasumsi klasik (Multikolinearitas, Heterokedastisitas, Autokorelasi). Kesimpulan dari penelitian adalah dari ke empatvariabel independent ada dua variabel yang tidak sesuai dengan hipotesis, yaitu variabel hutang luar negeri dan inflasi.Hal ini dikarenakan hutang luar negeri yang digunakan untuk meningkatkan dana-dana proyek guna untukmeningkatkan perekonomian Indonesia terlalu banyak pada tahun-tahun dimana Indonesia sedang mengalami krisissedangkan penyebab dari inflasi dikarenakan dampak dari krisis tahun 1998.

02313159 / ERIKA NOVITA SARIANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRODUKSI PADI (STUDI KASUS DI DESA SIDOHARJO,KECAMATAN SIDOHARJO, KABUPATEN SRAGEN), 2010Abstrak:

Penelitian ini bertujuan untuk menganalisis pengaruh dari semua variabel independen, yaitu: modal, tenaga kerja,pengalaman bertani, luas lahan serta penggunaan teknologi terhadap jumlah produksi padi di Desa Sidoharjo,Kecamatan Sidoharjo, Kabupaten Sragen.Subyek penelitian ini adalah petani padi di Desa Sidoharjo, Kecamatan Sidoharjo, Kabupaten Sragen. Selain itu datayang digunakan dalam penelitian ini adalah data primer dan data sekunder yang diambil sebanyak 50 responden di DesaSidoharjo, Kecamatan Sidoharjo, Kabupaten Sragen.Penelitian ini menggunakan model ekonometri, yaitu model fungsi produksi dengan spesifikasi fungsi produksi Cobb-Douglas. Model ini digunakan untuk menganalisis produksi padi di Desa Sidoharjo, Kecamatan Sidoharjo, KabupatenSragen.Berdasarkan hasil penelitian mengenai faktor-faktor yang mempengaruhi produksi padi di Desa Sidoharjo, KecamatanSidoharjo, Kabupaten Sragen, yang pendugaan parameternya menggunakan model fungsi produksi Cobb-Douglas, telahmenunjukkan pengaruh dari modal, tenaga kerja, pengalaman bertani, luas lahan dan penggunaan teknologi secarakeseluruhan mempengaruhi jumlah produksi padi di Desa Sidoharjo, Kecamatan Sidoharjo, Kabupaten Sragen. Hal initerlihat dari pengujian serentak yang telah dilakukan, yaitu nilai F statistik > F tabel. Dengan demikian, maka dapatdiketahui apakah variabel independen secara serentak mempengaruhi variabel dependen secara signifikan/sebaliknya.

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010

02313124 / WAHYU PANCA SETIORINIANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TABUNGAN MASYARAKAT PADA BANK UMUM DIINDONESIA PERIODE TAHUN 1990-2008, 2010Abstrak:

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06313024 / BAGUS BARRY SAKTI PKINERJA DAN DAYA SAING EKSPOR CRUDE PALM OIL (CPO) INDONESIA DI PASAR DUNIA TAHUN 2004-2008, 2010Abstrak:

Skripsi ini berjudul Kinerja Dan Daya Saing Ekspor Crude Palm Oil (CPO) Indonesia 2004-2008. Tujuan penulisan skripsiini adalah untuk mengetahui dan menganalisis kinerja dan daya saing ekspor CPO Indonesia di pasar dunia sertakonsentrasi pasar ekspor CPO Indonesia ke lima negara tujuan utama. Revealed Comparative Advantage (RCA) danAngka Indeks Konsentrasi Pasar (AIKP) merupakan alat analisis yang digunakan dalam penelitian ini. Hasil penelitiandari metode RCA menunjukkan angka lebih besar dari 1 yang berarti komoditas CPO Indonesia dapat menjadi andalanekspor, memiliki daya saing yang kuat dan memberikan kontribusi yang besar dalam menambah devisa negara.Sedangkan hasil dari metode Angka Indeks Konsentrasi Pasar menunjukkan ekspor CPO Indonesia lebih terkonsentrasipada lima negara tujuan utama dengan angka indeks yang mendekati 1.

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010JAKASRIYANA,DRS.,M.SI.,PH.D05313033 / FAJAR PRABOWOANALISIS PERTUMBUHAN EKONOMI DI KABUPATEN KLATEN, 2010Abstrak:

Penelitian ini berjudul “Analisis Pertumbuhan Ekonomi di Kabupaten Klaten tahun 1988-2007”. Penelitian ini bertujuanuntuk menganalisis pengaruh dari Pendapatan Asli Daerah ( PAD ), Dana Bagi Hasil ( DBH ), Tenaga kerja ( TK ), danPengeluaran Pembangunan terhadap Pertumbuhan Ekonomi di Kabupaten Klaten tahun 1988-2007. Metode analisisyang digunakan dalam penelitian ini adalah Regresi Berganda, dengan data time series tahunan Periode 1988 – 2007yang bersumber dari Badan Pusat Statistik Kabupaten Katen. Pengujian statistik meliputi uji t, uji F dan R-square(koefisien determinasi) serta uji asumsi klasik yaitu multikolinearitas, heteroskedastisitas dan autokorelasi. Hasilanalisis data menunjukkan bahwa diantara keempat varibel hanya Pendapatan Asli Daerah ( PAD ) yang mempunyaipengaruh negatif terhadap pertumbuhan ekonomi di Kabupaten Klaten, Dana Bagi Hasil ( DBH ) tidak mempengaruhipertumbuhan ekonomi, sedangkan dua variabel lain seperti, Tenaga Kerja dan Pengeluaran Pembangunan berpengaruhpositif terhadap pertumbuhan ekonomi di Kabupaten Klaten.

06313039 / PRASETIYO UTOMOFAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENYERAPAN TENAGA KERJA PADA SEKTORINDUSTRI BESAR DAN SEDANG DI PROV. DI YOGYAKARTA PERIODE TAHUN 1990-2005, 2010Abstrak:

Dalam penelitian ini berjudul tentang faktor – faktor yang mempengaruhi tingkat penyerapan pada sektor industri besardan sedang di Propinsi Daerah Istimewa Yogyakarta periode tahun 1990 - 2005 berisi tentang pengaruh penyerapantenaga kerja pada sektor industri besar dan sedang di Propinsi Daerah Istimewa Yogyakarta yang dipengaruhi olehbeberapa variabel independen antara lain jumlah perusahaan, biaya tenaga kerja, besarya output (output), nilaitambah. Dengan beberapa variabel independen tersebut berdasarkan uji OLS (Ordinary Least Square) menyatakanbahwa jumlah perusahaan berhubungan positif dan signifikan sehingga semakin banyak jumlah perusahaan akanmembuka lapangan pekerjaan baru, sehingga masalah masalah pengangguran yang ada akan dapat teratasi, biayatenaga tidak berpengaruh terhadap penyerapan tenaga kerja, karena jika tingkat upah tinggi maka para pengusahacenderung beralih pada teknologi padat modal yang berarti mengurangi kesempatan kerja, besarnya output (output)berhubungan positif dan signifikan, jika besar ouput bertambah maka jumlah penyerapan tenaga kerja juga bertambah,nilai tambah berhubungan positif dan signifikan, karena efisiensi dalam pencipataan nilai tambah akan meningkatkanjumlah penggunaan tenaga kerja.

99313065 / YOHAD ADI PERMANAPENGARUH PENGELUARAN PEMERINTAH, ANGKA HARAPAN HIDUP, ANGKA MELEK HURUF, DAN RATA-RATA LAMA SEKOLAH TERHADAP TINGKAT KEMISKINAN DI PULAU JAWA, 2010 ;Abstrak:

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010M.BEKTIHENDRIEANTO,SE.,M.SC06313016 / YOGESNA RIZKA MURTIFAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN EKONOMI NEGARA MUSLIM OPEC 2003-2007,2010Abstrak:

Pertumbuhan di suatu negara sangatlah penting karena pertumbuhan merupakan salah satu indikator kesejahteraan disuatu negara. Perekonomian akan mengalami pertumbuhan apabila jumlah total produksi barang dan jasa tahuntertentu lebih besar daripada tahun sebelumnya. Dalam penelitian yang berjudul “Faktor-faktor yang mempengaruhipertumbuhan ekonomi negara muslim OPEC” bertujuan untuk mengetahui pengaruh variabel tingkat bunga, hargaminyak dan total konsumsi terhadap pertumbuhan dinegara muslim OPEC. Penelitian ini mengunakan analisis datapanel, yaitu regresi dengan mengunakan data time series dan cross section, data diperoleh dari publikasi OPEC dan dariIMF. Untuk memilih model terbaik untuk metode General Least Square (GLS) mengunakan uji Hausman Jadi motodeyang dugunakan dalam menganalisis faktor-faktor yang mempengaruhi pertumbuhan ekonomi Negara muslim OPECadalah Common Model.Berdasakan hasil estimasi tersebut secara bersama-sama variabel tingkat bunga, harga minyakdan konsumsi berpengaruh negatif terhadap pertumbuhan ekonomi di negara muslim OPEC pada tahun 2003-2007.Hasil pengujian yang dilakukan, variabel tingkat bunga pinjaman berpengaruh negatif dan signifikan terhadappertumbuhan ekonomi negara muslim OPEC pada tahun 2003-2007. Hasil pengujian yang dilakukan terhadap variabelharga minyak berpengaruh negatif dan tidak signifikan terhadap pertumbuhan ekonomi negara muslim OPEC padatahun 2003-2007. Hasil pengujian yang dilakukan, variabel konsumsi berpengaruh negatif dan signifikan terhadappertumbuhan ekonomi di negara muslim OPEC tahun 2003-2007.

05313065 / EMHA NUR ZAINATAPENGARUH DANA PIHAK KETIGA (DPK), BAGI HASIL DAN NONPERFORMING FINANCING (NPF) TERHADAPPENYALURAN PEMBIAYAAN PADA BANK SYARIAH DI INDONESIA, 2010Abstrak:

Penelitian ini bertujuan untuk mengetahui pengaruh dana pihak ketiga (DPK), bagi hasil dan non performing financingterhadap penyaluran pembiayaan pada bank syariah di Indonesia baik dalam jangka pendek maupun jangka panjang.Dalam penelitian ini menggunakan data sekunder berdasarkan runtut waktu periode januari 2004 sampai desember2009 yang diperoleh dari laporan keuangan Bank Indonesia melalui website-nya. Alat analisis yang digunakan dalampenelitian ini menggunakan metode error correction model (ECM). Hasil penelitian dengan metode error correctionmodel (ECM), dalam keseimbangan jangka pendek, menujukkan bahwa dana pihak ketiga (DPK) dan bagi hasilberpengaruh secara positif dan signifikan terhadap penyaluran pembiayaan pada bank syariah di Indonesia sedangkannon performing financing tidak berpengaruh terhadap penyaluran pembiayaan pada bank syariah di Indonesia. Dalamkeseimbangan jangka panjang menunjukkan bahwa dana pihak ketiga (DPK) dan bagi hasil berpengaruh secara positifdan signifikan terhadap penyaluran pembiayaan pada bank syariah di Indonesia sedangkan non performing financingtidak berpengaruh terhadap penyaluran pembiayaan pada bank syariah di Indonesia. Adapun hasil dari penelitian iniberdasarkan uji F menujukkan bahwa dana pihak ketiga (DPK), bagi hasil dan non performing financing secara serentakmempengaruhi penyaluran pembiayaan pada bank syariah di Indonesia.

02313070 / ACHMAD HANDARU ABDUL G.PENGARUH MAKRO EKONOMI TERHADAP PROFITABILITAS BANK SYARI'AH DAN BANK KONVENSIONALDI INDONESIA(STUDI KASUS BMI DAN BCA PERIODE 2004-2006), 2010Abstrak:

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010MUNROKHIMM.,Drs.,MEc.,Ph.D08313051 / FERANITAFAKTOR-FAKTOR YANG MEMPENGARUHI PERGESERAN POLA BERBELANJA MASYARAKAT DARI PASARTRADISIONAL KE SWALAYAN DI KOTA YOGYAKARTA, 2010 ;Abstrak:

Penelitian ini ditujukan untuk menganalisis faktor-faktor yang mempengaruhi pergeseran pola berbelanja masyarakatdari pasar tradisional ke swalayan di kota Yogyakarta. Hipotesis yang dilakukan dalam penelitian ini terdapat pengaruhantara proporsi berbelanja masyarakat terhadap persepsi positif terhadap harga barang, harga diri/gengsi konsumen,kenyamanan tempat, pelayanan yang diberikan penjual dan pendapatan konsumen yang berbelanja di pasar tradisionalmaupun di swalayan.Pengambilan sampel dalam penelitian ini dilakukan melalui wawancara kepada para pedagang di pasar tradisional danmelalui penyebaran kuesioner kepada 34 responden yang berbelanja di pasar tradisional dan 34 responden yangberbelanja di swalayan. Semua data mentah yang telah diperoleh peneliti dihitung dalam program Excel untukmemperoleh nilai dari proporsi berbelanja masyarakat; persepsi positif terhadap harga barang, harga diri/gengsikonsumen, kenyamanan tempat, pelayanan yang diberikan penjual dan pendapatan konsumen yang berbelanja di pasartradisional maupun di swalayan dan kemudian data tersenut diolah kembali dengan bantuan program Shazam. Hasilyang diperoleh menunjukkan bahwa terdapat pengaruh yang positif tidak signifikan antara proporsi berbelanjamasyarakat yang berbelanja di pasar tradisional dengan persepsi positif terhadap harga barang yang dijual di pasartradisional, harga diri/gengsi konsumen yang berbelanja di pasar tradisional, kenyamanan tempat yang disediakanpengelola pasar tradisional, pelayanan yang diberikan penjual di pasar tradisonal dan pendapatan konsumen yangberbelanja di pasar tradisonal.Serta terdapat pengaruh yang tidak signifikan antara proporsi berbelanja masyarakat yang berbelanja di swalayandengan persepsi positif terhadap harga barang yang dijual di swalayan, harga diri/gengsi konsumen yang berbelanja diswalayan, kenyamanan tempat yang disediakan pengelola swalayan, pelayanan yang diberikan penjual di swalayan danberpengaruh secara signifikan antara proporsi berbelanja masyarakat yang berbelanja di swalayan dengan pendapatankonsumen yang berbelanja di swalayan. Hasil lain adalah terdapat perbedaan pengaruh antara masing-masing variableyang berada di pasar tradisional dengan pasar swalayan.Kata kunci: proporsi berbelanja masyarakat; persepsi positif terhadap harga barang, harga diri/gengsi konsumen,kenyamanan tempat, pelayanan yang diberikan penjual dan pendapatan konsumen.

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010PRIYONGGOSUSENO,DRS.,M.SC04313111 / PUJI HARTOYODAMPAK INFLASI, PENDAPATAN NASIONAL, SUKU BUNGA DAN SUBSIDI BBM TERHADAP TINGKATKONSUMSI TAHUN 1987-2007, 2010Abstrak:

Skripsi ini berjudul Dampak Inflasi, Pendapatan Nasional, Suku Bunga, Dan Subsidi BBM Terhadap Tingkat KonsumsiPeriode Studi 1987-2007. Adapun data yang digunakan dalam penelitian ini merupakan data sekunder yang di perolehdari BI (Bank Indonesia), BPS (Badan Pusat Statistik) dan Lembaga Penelitian Ekonomi IBII. Variabel yang di gunakanantara lain : konsumsi (dependen), inflasi (independen), pendapatan nasional (independen), suku bunga deposito(independen), subsidi (independen).Dalam penelitian ini, peneliti menggunakan metode destkriptif dan kuantitatif, yaitu mendiskripsikan suatupermasalahan dengan menganalisis data dan hal-hal yang berhubungan dengan angka-angka atau rumus-rumusperhitungan yang digunakan untuk menganalisis masalah yang sedang diteliti. Adapun metode analisis yang digunakanpeneliti yaitu dengan metode ECM (Error Correction Model).Hasil analisis dari penelitian ini menyebutkan bahwa dalam jangka pendek inflasi berpengaruh positif (signifikan)terhadap konsumsi, pendapatan nasional berpengaruh positif (signifikan) terhadap konsumsi, suku bunga depositoberpengaruh negatif (tidak signifikan) terhadap konsumsi, dan subsidi berpengaruh negatif (tidak signifikan) terhadapkonsumsi.Sedangkan dalam jangka panjang inflasi berpengaruh negatif (tidak signifikan) terhadap konsumsi, pendapatan nasionalberpengaruh positif (signifikan) terhadap konsumsi, suku bunga deposito berpengaruh negatif (tidak signifikan)terhadap konsumsi, subsidi berpengaruh positif (signifikan) terhadap konsumsi.

03313104 / SAP PRIYANDI AANALISIS PENGARUH ARSITEKTUR PERBANKAN INDONESIA TERHADAP PERMINTAAN UANG DIINDONESIA TAHUN 1985- 2008, 2010Abstrak:

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010ROKHEDIPRIYOS.,SE.,MIDEC06313026 / WANDA PUJIHARNATAANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPOR KENDARAAN SEPEDA MOTOR INDONESIADARI JEPANG PERIODE 1990-1997, 2010Abstrak:

Indonesia merupakan salah satu negara pengguna alat transportasi sepeda motor terbesar di dunia. Kendaraan sepedamotor Indonesia merupakan sebagian dari salah satu komoditi impor yang berasal dari Jepang. Oleh karena itu, perludilakukan penelitian untuk mengetahui seberapa besar pengaruh yang ditimbulkan oleh beberapa faktor yang terkaitterhadap nilai impor kendaraan sepeda motor Indonesia dari Jepang. Faktor-faktor tersebut antara lain PDB riilIndonesia, kurs yen terhadap rupiah dan harga minyak mentah dunia.Penelitian ini menggunakan alat analisis regresi log linier dengan metode kuadrat terkecil (OLS). Pengujian secara parsialmenggunakan uji t dan pengujian secara serempak menggunakan uji F. Selain itu juga dilakukan uji asumsi klasik.Dari analisis yang dilakukan, dapat diambil kesimpulan bahwa secara statistik seluruh variabel independen yaitu PDB riilIndonesia, kurs yen terhadap rupiah dan harga minyak mentah dunia memiliki hubungan dan berpengaruh signifikanterhadap variabel dependen yaitu nilai impor kendaraan sepeda motor Indonesia dari Jepang sesuai dengan hipotesisawal yang telah ditetapkan.

03313118 / FIRMAN WIDAKSONO KARTIKOANALISIS SHIFT-SHARE ARAH PERUBAHAN STRUKTURAL PEREKONOMIAN KOTA BLITAR TERHADAPPROPINSI JAWA TIMUR (DATA 1995-2007), 2010 ;Abstrak:

Pada zaman dahulu negara Indonesia adalah negara agraris dengan hasil yang melimpah. Ini terbukti dengan banyaknyanegara yang berdagang dan berusaha menjajah bangsa Indonesia untuk diambil hasil alamnya. Seiring denganperkembangan zaman struktur perekonomian pun mulai berubah mengikuti peningkatan kualitas teknologi yangberkembang pesat. Indonesia pun dengan perlahan berubah dari negara dengan struktur pertanian berubah menjadinegara dengan struktur ekonomi yang mengedepankan sektor Industri. Struktur ekonomi utama yang digunakan untukmengindikasikan perubahan perekonomian suatu negara adalah struktur pertanian, struktur industri dan struktur jasa.Kota Blitar yang akan dibahas dalam penelitian ini merupakan bagian dari Propinsi Jawa Timur. Permasalahan yang akandibahas adalah struktur apakah yang dominan dalam struktur perekonomian Kota Blitar dan kemanakah arahperubahan struktur perekonomian tersebut.Alat analisis yang digunakan adalah menggunakan sistem analisis shift – share. Analisis Shift-share merupakan suatuanalisis yang dilakukan untuk mengetahui perubahan dan pergeseran sektor atau industri pada perekonomian regionalmaupun lokal. Hasil dalam penelitian ini diharapkan dapat sebagai acuan bagi pemerintah daerah untuk mengambilsuatu kebijakan dan acuan bagi para pengusaha, baik yang baru maupun lama, untuk membuat keputusan di dalamberbisnis.

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010

SAHABUDINSIDIQ,DRS.,MA.06313033 / FAUZAN HILMYFAKTOR-FAKTOR YANG MEMPENGARUHI CADANGAN DEVISA SEBELUM DAN SESUDAH PERUBAHANSISTEM KURS, 2009/2010Abstrak:

Skripsi ini berjudul Faktor-Faktor Yang Mempengaruhi Cadangan Devisa Sebelum dan Sesudah Perubahan Sistem Kurs.Ada dua tujuan yang ingin dilihat dalam penulisan skripsi ini. Pertama, untuk melihat faktor-faktor yang mempengaruhicadangan devisa Indonesia dan untuk mengetahui dampak perubahan sistem kurs. Data yang digunakan bersumber darilaporan publikasi Bank Indonesia dan BPS pada periode tahun 1987 s.d 2007.Hasil penelitian dengan metode Error Correction Model (ECM), ditemukan indikasi cadangan devisa dalam jangkapendek yang ditunjukkan pendapatan nasional dan kurs valuta asing terhadap cadangan devisa mengakibatkanpenurunan dalam cadangan devisa. Dalam jangka panjang juga ditemukan indikasi cadangan devisa yang ditunjuk olehpengeluaran pemerintah, terhadap cadangan devisa mengakibatkan peningkatan dalam cadangan devisa, sedang masihdalam jangka panjang juga ditemukan indikasi cadangan devisa yang ditunjuk oleh kurs valutaasing terhadap cadangan devisa mengakibatkan penurunan dalam cadangan devisa, sedangkan indikasi cadangandevisa menunjukan variabel dummy dalam jangka pendek maupun jangka panjang terhadap cadangan devisa tidakmengindikasi apapun terhadap cadangan devisa.

06313002 / MUHAMMAD RIVAIFAKTOR-FAKTOR YANG MEMPENGARUHI IMPOR TOTAL INDONESIA TAHUN 1999-2008, 2010Abstrak:

Skripsi ini berjudul “Faktor-Faktor Yang Mempengaruhi Impor Total Indonesia”. Skripsi ini bertujuan untuk menelitifaktor-faktor yang mempengaruhi impor total Indonesia dengan menggunakan beberapa variabel yang dapat menjadifakor pendukung dalam melakukan impor. Data yang digunakan bersumber dari laporan publikasi Bank Indonesia danBPS pada periode tahun 1990-2008. Hasil penelitian dengan metode Error Correction Model (ECM), dalam jangkapendek cadangan devisa berpengaruh negatif dan signifikan terhadap impor total Indonesia. Dalam jangka panjang kursberpengaruh negatif dan signifikan terhadap impor total Indonesia. GDP dalam jangka panjang berpengaruh positif dansignifikan terhadap impor total Indonesia.

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05313054 / NIDA FITRIANAFAKTOR-FAKTOR YANG MEMPENGARUHI NILAI TUKAR RUPIAH TERHADAP DOLLAR AMERIKA SERIKATTAHUN 1998-2008, 2009Abstrak:

Skripsi ini berjudul Faktor-Faktor yang Memepengaruhi Nilai Tukar Rupiah Terhadap Dollar Amerika Serikat Tahun 1998-2008. Adapun data yang digunakan dalam penelitianini merupakan data sekunder yang di peroleh dari BI (BankIndonesia) dan BPS (Badan Pusat Statistik). Variabel yang di gunakan antara lain : Suku bunga di Indonesia dan Amerikatahun 1998-2008, Inflasi di Indonesia dan Amerika tahun 1998-2008, Money Supply di Indonesia dan Amerika tahun19982008, dan kurs dollar terhadap rupiah tahun 1998-2008.Dalam penelitian ini, peneliti menggunakan metode destkriptif dan kuantitatif, yaitu mendiskripsikan suatupermasalahan dengan menganalisis data dan hal-hal yang berhubungan dengan angka-angka atau rumus-rumusperhitungan yang digunakan untuk menganalisis masalah yang sedang diteliti.Adapun metode analisis yang digunakan peneliti yaitu dengan metode Mackinnon, white and Davidson (uji MWD) danAnalisis regresi berganda. Hasil analisis ini menyebutkan bahwa suku bunga tidak mempunyai pengaruh yang signifikanterhadap nilai tukar rupiah terhadap dollar, Inflasi dan nilai tukar rupiah periode sebelumnya berpengaruh secara positifdan signifikan terhadap nilai tukar rupiah terhadap dollar, sedangkan jumlah uang beredar berpengaruh secara negatifdan signifikan terhadap nilai tukar rupiah terhadap dollar pada kuartal tahun penelitian.

04313101 / HAIDAR KHOMIS NAHDIPERBANDINGAN STRUKTUR EKONOMI DAN SPESIALISASI ANTAR KECAMATAN DI KABUPATEN GUNUNGKIDUL TAHUN 2004-2007, 2009/2010 ;Abstrak:

Penelitian ini di lakukan di Kabupaten Gunung Kidul, Provinsi D.I. Yogyakarta dengan tujuan untuk dapat mengetahuiketimpanga yang terjadi antar kecamatan diwilayah Kabupaten Gunung Kidul dan agar dapat di ketahui Kecamatanmana saja yang pengaruhnya terhadap pertumbuhan ekonomi di wilayah Kabupaten Gunung Kidul.Penelitian ini menjelaskan sejauh mana ketimpangan antar Kecamatan di wilayah Gunung Kidul sangat jelas danterdapat Kecamatan-kecamatan yang dari tahun ketahun semakin besar pertumbuhan ekonominya dan ada jugabeberapa Kecamatan yang pada tahun-tahun terakhir mengalami penurunan pertumbuhan ekonominya. Denganadanya penelitian yang di lakukan ini, mudah-mudahan kita dapat mengetahui sampai sejauh mana besarnyaketimpangan antar kecamatan berpengaruh terhadap Model analisis yang di gunakan adalah model Klasen Typologydan Indeks Williamson. Hasil dari penelitian ini membeikan penjelasan bahwa terjadi ketimpangan yang sangat nyatadan jelas antar Kecamatan di Kabupaten Gunung Kidul. Pengelompokan dari masing –masing Kecamatan yang memilikipengaruh besar terhadap pertumbuhan ekonomi di Kabupaten Gunng Kidul.

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010SUHARTO,DRS.,M.SI06313006 / ADE HENDRI WIJAYAANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRODUKSI KERAJINAN TEMBAGA DICEPOGO,BOYOLALI, 2010Abstrak:

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06313023 / RENI KURNIA R.ANALISIS KAUSALITAS PERTUMBUHAN EKONOMI KOTA YOGYAKARTA DENGAN PERTUMBUHANEKONOMI KABUPATEN BANTUL PERIODE 1994-2008, 2009/2010Abstrak:

Pertumbuhan ekonomi yang terjadi akan saling berinteraksi antar wilayah. Dengan demikian, pembangunan wilayahterutama yang menyangkut dengan pusat-pusat pertumbuhan dan wilayah pendukungnya, hubungan yang terjadidapat menguntungkan maupun merugikan sebagai akibat pertumbuhan suatu wilayah.Penelitian ini bertujuan untuk mengetahui hubungan kausalitas yang terjadi antara Kota Yogyakarta dan KabupatenBantul dalam kaitannya dengan pertumbuhan ekonomi. Apakah pertumbuhan ekonomi di Yogyakarta menyebabkanbertumbuhnya ekonomi di Bantul, begitu pula sebaliknya.Untuk tujuan tersebut maka studi ini data akan diestimasi dengan metode Error Correction Model (ECM). ECM dipilihkarena memiliki keunggulan baik dari segi nilainya dalam menghasilkan persamaan yang diestimasi dengan propertistatistik yang diinginkan maupun dari kemudahan persamaan tersebut untuk diinterprestasi. ECM juga bisamenghindari regresi lancung atau regresi semu yang menghasilkan kesimpulan yang menyesatkan.Hasil penelitian ini menunjukkan terdapat kausalitas antara pertumbuhan ekonomi Kota Yogyakarta denganpertumbuhan ekonomi Kabupaten Bantul. Selain itu ditemukan juga bahwa Pertumbuhan ekonomi Kota Yogyakartaberpengaruh signifikan positif terhadap pertumbuhan ekonomi Kabupaten Bantul begitu pula sebaliknya.Kata Kunci: Pertumbuhan Ekonomi, Keterkaitan, Kausalitas, Error Correction Model.

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010UNGGULPRIYADI,DR.,M.SI06313007 / INDRI MURDIANTARIANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERMINTAAN SEPEDA MOTOR PROVINSI DAERAHISTIMEWA YOGYAKARTA, 2010 ;Abstrak:

Dalam penelitian ini berjudul tentang faktor-faktor yang mempengaruhi permintaan sepeda motor Propinsi DaerahIstimewa Yogyakarta. Penelitian ini menggunakan data time series dengan rentang waktu 19 tahun yakni tahun19902008. Faktor-faktor yang mempengaruhi antara lain PDRB riil per kapita, inflasi, kredit, jumlah penduduk dandummy. Dengan beberapa variabel independen tersebut berdasarkan uji OLS (Ordinary Least Square) menyatakanbahwa PDRB riil per kapita berhubungan positif dan signifikan. PDRB riil per kapita yang meningkat, permintaan sepedamotor juga meningkat. Sementara itu, inflasi dan kredit berpengaruh positif dan tidak signifikan. Inflasi tidakmenyebabkan permintaan berubah namun prosentase permintaan yang terjadi relatif lebih kecil. Kredit yang disalurkanoleh bank juga tidak mempengaruhi permintaan. Masyarakat lebih menggunakan kredit untuk kepentingan lain, sepertikebutuhan pokok. Jumlah penduduk berpengaruh negatif dan tidak signifikan. Sepeda motor merupakan kebutuhanmewah bagi sebagian besar masyarakat. Dummy (krisis 97) berpengaruh negatif dan signifikan. Krisis menyebabkanpermintaan sepeda motor menurun tetapi permintaan tersebut pulih kembali setelah krisis berakhir.

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accountingARIEFBACHTIAR,DRS.,MSA.,AK06312511 / LISTIYANI WULANDARIACCOUNTING FOR FOREIGN CURRENCY TRANSLATION CASE STUDY: UNILEVER AND P&G CORPORATION,2009/2010Abstrak:

Consolidation of financial statements is an important thing for a multinational company. Multinational company is acompany which has subsidiary companies in many countries. The process of consolidation of financial statements willbe more complicated when a subsidiary of multinational companies are using different currencies with the parentcompany. When this happens, the parent company needs to make the process of translation of financial statementsprior to the consolidation process. There are several commonly used methods of translation, which are theCurrent/Non Current Method, Monetary/Non Monetary Method, Temporal Method and Current Rate Method.Case study in this research are Unilever and P&G. This research uses descriptivecomparative method, which theresearcher describes the method that is used. Then the researcher compare whether the methods used areappropriately, followed the existing accounting standard. Based on the research, Unilever and P & G use the CurrentRate Method in its translation process. According to the research, the selection of translation method will determinethe exchange rate used in the translation process and determines how to treat the value of translation that arise.Exchange rates used have an important impact in determining the value of translation. The translation methods that areused by both companies are in accordance with the accounting standard. Keywords: consolidation, translation method,exchange rates.

06312115 / VICKY NIDYA PUTRITHE EFFECT OF SAP IMPLEMENTATION ON COMPANY'S FINANCIAL PERFORMANCE, 2010Abstrak:

Debate exists regarding the contribution of information technology to company’s performance reflecting predictions ofa positive, negative, or nonexistent relationship. Prior research has examined technology and company’s performancein the aggregate, however, this study focuses on a specific technology – SAP software which provides EnterpriseResource Planning (ERP) system and its impact on company’s performance. Economic and industrial organizationtheories provide the basis for the examination of how ERP systems affect company’s coordination and transaction costs.Generally, SAP software are expected to: (1) reduce costs by improving efficiencies through computerization; and (2)enhance decision-making by providing accurate and timely enterprisewide information. These effects should beassociated with improved firm performance. This research finds no significant improvement associated with the ratio ofcost of goods sold to revenues and the ratio of selling, general, and administrative expenses over revenues in each ofthe 4 years following the implementation of SAP. However, a significant improvement in company’s performanceresulting from an increase in residual income was found in 3 and 4 years after SAP implementation (but not in the firstor second year after implementation).

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06312196 / ASSET ARTHADIKTHE EFFECT OF THE DIVIDEND ANNOUNCEMENT TO THE STOCK PRICES CHANGES BETWEEN BEFOREAND AFTER EX-DIVIDEND DATE PERIOD, 2010Abstrak:

The objective of this research is to analyze the effect of dividend announcement to the stock prices changes arround exdividend date in Indonesia Stock Exchange period 2005 – 2008. By using purposive sample which is divided intoincreasing dividend and decreasing dividend, this research uses event study method applying Paired Sample T test . Thefindings show that, on increasing dividend, there is a significant decreasing of stock prices after ex dividend date. Itindicates that there is negative relationship between the announced dividend with the stock prices after ex dividenddate.While for decreasing dividend, the prices is remain unchanged. This could happen because probably there are decliningof expectations among the traders. Furthermore, the research also reveals that the amount of the changes of stockprices are statistically the same as the amount of their dividend per share.Keywords : Dividend Announcement, Ex Dividend, Stock Prices

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HADRIKUSUMA,PROF.,DRS.,MBA.,DBA06312528 / RAHMAT HIDAYAT HMRELATIONSHIP BETWEEN THE CHARACTERISTICS, PRODUCTIVITY PERFORMANCE, AND TRUST TOWARDSINFORMATION SYSTEM USE, 2010 ;Abstrak:

The primary objective of this research is to test a model of individual ISenabled productivity that focuses not only on theusage of information system but also on the nature of this usage and the trust towards the information system. Thisresearch is motivated by the fact that past researchers have reported mixed result about the relationship betweenISUse and performance effects at the individual level. The key premise in this study is that IS use and trust to IS arenecessary, but not sufficient to observe productivity gains, and that the nature of information system use (NU)potentially mediates the relationship between IS use, trust to IS, and IS-enabled productivity. Having validated theresearch model through a survey of 134 employees who actively operate regional financial information system at thegovernment institutions, results show that the usage and trust towards the information system correlate to individualperformance. However, the positive correlation between the characteristics of information system and productivityperformance is not supported by the data and cannot be proved.Key words: information system use, the characteristics of information system use, trust to information system use, andproductivity performance.

06312129 / HERNI SETYANTITHE EFEECT OF TRUST AND RELIGIOSITY TOWARD THE INTENTION OF USING THE INTERNET BANKINGSYSTEM, 2010Abstrak:

This research has an objective to test the effect of trust and religiosity toward the intention of using internet bankingsystem by developing adaption theory which is called by Technology Acceptance Model (TAM) and contains of twovariable which are perceived ease of use and perceived of usefulness.The problem in this research is how the trust and religiosity can affect the customer’s intention of using the internetbanking system? Here, we use the user of internet banking as the sample in Yogyakarta and then the data arecalculated by using SmartPLS. The result of this research shows that trust has positive rela tionship with the intentionof using internet banking system as well as perceived of usefulness and perceived ease of use which have positiverelationship with the trust from the customers. On the other hand, there are some differences on the result betwee nthe three religions which are Islam, Catholic, and Protestant. Beside that, religiosity does not have any relationship withthe intention of using the internet banking system.Keywords: Trust, Religiosity, TAM, and Internet Banking

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06312206 / RENDHA PRAMUNITATHE EFFECT OF RISK AND TRUST ON THE BEHAVIORAL INTENTION OF USING E-PROCUREMENT, 2010Abstrak:

The development of e-procurement has created different way of handling bid or tender. The occurrence of risk and lackof trust in e-procurement have also been identified as the failure in the intention of using e-procurement. Therefore, itis important to know the effect of risk and trust on the behavioral intention of using e-procurement.Using the trust (Gefen et al., 2003), this research also combines with risk (Nicolaou and McKnight, 2006). The purposesof this research are to test the effect of risk and trust on the behavioral intention of using e-procurement and toexamine the effect of institution-based structural assurances and knowledge-based familiarity to the risk and trust in e-procurement. The subject of this research is about 83 e-procurement users in Yogyakarta. The finding of this researchindicates that risk and trust affect the behavioral intention of using e-procurement. The researcher also finds that therelationship between institution-based structural assurances and risk is negative. Then, the institution-based structuralassurances and knowledge-based familiarity have significant influence to build trust in e-procurement.Keywords: E-procurement, risk, trust, behavioral intention of using

06312332 / DAHLIA ENDANG PERGIWATITHE EFFECT OF TRUST AND RISK ON THE TRANSACTION ONLINE SHOPPING, 2010/2011Abstrak:

This research explain about “The Effect of Trust and Risk in Transactions Online Shopping " which aim to test the factorof trust and risk in online shopping transaction, by combining the theory of the adoption of the Technology AcceptanceModel (TAM), which includes perception usefulness and perceived ease of use.This study took samples of Internet users who have done purchases online in Yogyakarta. The sample of respondentshad taken using by convenience sampling approach. By distributed 150 questionnaires to the societies in universitiesand social places , the questionnaires had returned and processed as many as 140 samples. Tests carried out using PLSSmart program.Of the eight hypotheses tested in this study, three of which were not proven. The hypothesis is not proven that showsthat perceived ease of use is not affect attitude towards online purchasing, trust in online store also not influence theattitude towards online purchasing, and perceived risks neither influence the attitude toward online purchasing.Keywords: Trust, Risk, Online shopping, and TAM.

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06312256 / RIA ANGGRAINITHE IMPACT OF INFORMATION SYSTEM QUALITY AND PERCEIVED USEFULNESS THROUGH END- USERACCOUNTING SOFTWARE SATISFACTION AND LOYALTY, 2010 ;Abstrak:

This research is entitled "The Impact of Information System Quality and Perceived Usefulness on End-User AccountingSoftware Satisfaction and Loyalty" which aims to test the quality factor of information system and perceived usefulnessthat affect End-User Accounting Software Satisfaction and Loyalty with the theory combining the adoption ofTechnology Acceptance Model (TAM), which contains the variable perception of the benefits.The data used in this study is primary data based on questionnaires distributed to the users of accounting software inEast Java and Yogyakarta. The samples of the respondents are obtained by accidental sampling technique, which spreadfrom the whole number of 165 questionnaires, which returned and processed as many as 150 samples. Tests carriedout used PLS Smart program. The results of this study show that the information system quality statistically significantaffects the perceived usefulness and end-user accounting software satisfaction.Perceived usefulness affects the end-user accounting software satisfaction. While end-user accounting softwaresatisfaction affects end-user accounting software loyalty. So, all the hypotheses in this research are supported.Keywords: Information System Quality, Perceived Usefulness, End-User Computer Satisfaction, End-User ComputerLoyalty, TAM.

06312057 / YUSNANDARI MULIATHE RELATIONSHIP BETWEEN RELIGIOUSITY AND BEHAVIORAL INTENTION OF USING E-PROCUREMENT,2009/2010Abstrak:

Recently, the development of the Internet is growing faster, and use of the Internet has become a lifestyle in humanlife. By using the Internet, all important activities can be done anywhere and anytime, it is like babysitting service. Thedevelopment of the procurement system of goods / services is also following the development of technology, namelythe procurement via online / internet or also known as e-procurement.This study uses a Technology Acceptance Model that contains perceived usefulness and perceived ease of use (Davis,1989), and combine with religiosity (Zadjuli, 1999; see Muafi, 2003). This research aims to identify the relationshipbetween religiosity and intention to use by customers in using e-procurement system and to indicate whether theirreligiosity and their intention could influence the loyalty in using e-procurement. The subject of this research is e-procurement users in Yogyakarta.The results of this study indicate that religiosity does not have a positive relationship with the customer intention to useand loyalty to e-procurement. On the other hand, perceived usefulness and perceived ease of use show a positiverelationship with the intention of use. In addition, the behavioral intention of respondents to use the systemsignificantly affects their loyalty to use eprocurement.Keywords: e-procurement, religiosity and behavioral intention.

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010JOHANARIFIN,DRS,M.SI.,AK.06312192 / BUDI TIARA NOVITASARIAN INVESTIGATION ON FACTORS AFFECTING INTERNET USER'S TRUST IN E-COMMERCE, 2010Abstrak:

Nowadays, the internet has become an important aspect in our life. It connects people from all around the world andeliminates time and distance boundaries. E-commerce has become a trend in the society to simplify their activities. Theobjective of this thesis is to analyze factors affecting internet user‘s trust in e-commerce.The data used is primary data taken from the questionnaires distributed to internet users in Yogyakarta which includestudents and professional workforce. In this research, to gather the data convenience sampling is done. The sampleincludes internet users who have experience in using e-commerce in the early stage. From the 160 questionnairesdistributed only 139 can be used in this research. The data analysis techniques used in this research include multipleregression, simple regression and classical assumption. Classical assumption includes the validity and reliability test. Intesting the hypothesis, the F test and t test was conducted with 5% significant value.The result of this research shows that based on the F test independent variables consisting of disposition to trust,reputation, structural assurance, situational normality, familiarity, and perceived site quality all together simultaneouslyinfluence the dependent variable. While from the t-test, it is discovered that disposition to trust, reputation, structuralassurance, and familiarity have significant and positive relationships with trusting beliefs. The other two variables,situational normality and perceived site quality do not have significant and positive relationship with trusting intentions.Finally through the statistical test it is also proven that trusting belief has significant and positive relationship withtrusting intention.Keywords: e-commerce, trust, internet users, disposition to trust, reputation, structural assurance, situationalnormality, familiarity, perceived site quality, trusting beliefs, trusting intention

05312128 / RIO DILIANTOAN ANALYSIS OF FACTORS INFLUENCING THE ACCOUNTING FRAUD IN INDONESIAN BANKINGCOMPANIES, 2009/2010Abstrak:

The objective of this research is to analyze the factors influencing the Accounting Fraud in Indonesian bankingcompanies. This research uses 20 public banking companies listed in Indonesian Stock Exchange starting from 2006 until2008. Statistical test which is used in this research is multiple regression. The dependent variable of this research isAccounting Fraud, which is measured by dummy variable, where fraud companies are included in category 1 while nonfraud banking companies are included in category 0. The independent variables used, Transaction with Related Parties(number of TRP), Company Founders (percentage of CF in the board of directors and comissioners), Acquisition Strategy(number of AS), Solvability (debt to assets), Company Size (total revenue), and Public Accountant Office Reputation (0for big four, 1 for others), are estimated to influence the Accounting Fraud. The research findings show that Transactionwith Related Parties (TRP), Company Founders (CF), and Public Accountant Office Reputation (PAOR) influence theAccounting Fraud. While other independent variables, Acquisition Strategy (AS), Solvability (SOLV), and Company Size(CS) have no influence to the Accounting Fraud.

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05312529 / ASTRINA SETIYANTIAN ANALYSIS OF FACTORS INFLUENCING THE CUSTUMERS ADOPTION OF AIRLINE ELECTRONICTICKETING, 2010 ;Abstrak:

This research attempts to analyze the empirical fact about the factors that affect the intention to purchase airline ticketthrough internet or to adopt online ticketing system. Technology acceptance model was chosen as the basis offramework of this study to explain passengers acceptance through their intentions to buy tickets online. In collectingdata, this research used questionnaire that was take from 120 online ticketing users.Statistical test which is used in this research is multiple regressions. Dependent variable of this research is the customerintention to adopt online ticketing system which is measured by using an instrument developed by Goh lee Pun (2008)and Mitra Karami (2006). And the independent variables used, including security, usefulness, ease of use, websitedesign, and familiarity with online purchase, are estimated to influence the customer intention in adopting onlineticketing. The research findings show that the security, usefulness, ease of use website design and familiarity withonline purchase influence the customers intention in adopting online ticketing.Keywords: Online Ticketing, Technology Acceptance Model, Multiple Regressions, Customers Intentions

06312306 / INDAH KARTIKA SANDHITHE INFLUENCE OF FIRM'S CHARACTERISTIC TO CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, 2010Abstrak:

The objective of this research is to analyze the factors influencing the Corporate Social Responsibility Disclosure inIndonesian Manufacture Companies. This research uses 49 public Manufacture Companies listed in Indonesian StockExchange starting from 2007 until 2008. Statistical test used in this research is multiple regression. The dependentvariable of this research is Corporate Social Disclosure Index, which is measured by dummy variable, where companieswhich disclosed their Corporate Social Responsibility are included in category 1 while non disclosed companies areincluded in category 0. The independent variables used are Company Size, Leverage, Company Age, Company Profile,Profitability, and Liquidity, are estimated to influence Corporate Social Responsibility Disclosure.The research finding has shown that Company Size and Profile positively influence significantly to Corporate SocialResponsibility Disclosure. Beside that, Leverage negatively influence significantly to Corporate Social ResponsibilityDisclosure. While other independent variables, Company Age, Profitability and Liquidity do not influence to CorporateSocial Responsibility Disclosure.Keyword: Corporate Social Responsibility Disclosure, Company Size, Leverage, Company Age, Company Profile,Profitability, Liquidity.

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06312032 / KARINA AZALIATHE RELATIONSHIP BETWEEN PROFITABILITY AND SIZE OF COMPANIES WITH THE IMPLEMENTATION OFINTERNET FINANCIAL REPORTING ON CORPORATE WEBSITE, 2009/2010Abstrak:

The development of information technology recently has generated a revolution in voluntary disclosure of financialreporting. It creates a new way of communication financial information through internet in company’s corporatewebsite which is called Internet Financial Reporting. Internet Financial Reporting helps company to reduce agency costsuch as which are related with printing and distribution of financial reporting to external parties. Internet FinancialReporting also helps company to inform the company’s superiorities such as profitability. That information is givingpositive signal in order to attract investors.This thesis will be focusing on analyzing the relationship between the implementation of Internet Financial Reportingwith size of company and profitability. Size of company is related with agency cost, because larger company usuallyhave high agency cost and Internet Financial Reporting is a mean to reduce agency cost. Profitability of company isrelated with signal theory which said that when company has high profitability the company would inform thatsuperiority in order to attract investors. The population and samples are taken from Indonesia Stock Exchange which isusing companies that are listed in LQ-45 category in the period of February 2009 until July 2009 and period of August2009 until January 2010. Data of total assets as the proxy of size and Return on Assets as the proxy of profitability alsotaken from the financial report disclose at Indonesia Stock Exchange. Further, all data are analyzed by using logisticregression.Based on the research finding and the analysis, it is found that size of company is positively impact to theimplementation of Internet Financial Reporting. However, profitability is not significantly impact to the implementationof Internet Financial Reporting.Keywords: Internet, financial reporting, agency theory, signal theory

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KUMALAHADI,DR.,M.SI.,AK05312130 / RURININGTYAS MUTIA A.THE COMPARISONS OF CORPORATE GOVERNANCE MECHANISM BETWEEN FRAUD COMPANIES ANDNON FRAUD COMPANIES, 2010Abstrak:

This research is aimed to know the differences of corporate governance mechanism between fraud companies and nonfraud companies. Fraud companies are lists of companies which done the accounting fraud, which is publicly announcedby BAPEPAM. This research uses Mann-Whitney test to know whether there is differences in corporate governancemechanism between fraud companies and non fraud companies. In this research, researcher found 18 fraud companieswhich is happened in Indonesia in the year between 2003-2007. The result of Mann-Whitney test explains that there isno differences of board of commissionaire size between fraud companies and non fraud companies, and there is nodifferences in board of commissionaire composition between fraud companies and non fraud companies, there is alsono differences in the existence of audit committe between fraud companies and non fraud companies, and there issignificant differences in company size between fraud companies and non fraud companies.Keywords: accounting fraud, corporate governance, board of commissionaire, audit committee, company size.

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MUQODIM,DRS.,MBA.,AK06312148 / MEGA RAHMASARIAN ANALYSIS FACTORS INFLUENCING THE ADVERTISEMENT TAX REVENUE AND CONTRIBUTION OFADVERTISEMENT TAX REVENUE TO REGIONAL OWN REVENUE(PAD) IN YOGYAKARTA, 2010 ;Abstrak:

Indonesia is a unity country that one of the functions is to create equitable and wealthy society. Therefore, in order toachieve that function, the government has to maximize all potencies to generate national development for societybenefit. The development, both national and regional, needs a lot of financial support and taxation is the importantincome.Related to taxation, this research is analyzing the factors that influencing advertisement tax revenue, which is one ofpotential income of regional government in Yogyakarta, and the contribution of advertisement tax revenue towardRegional Own Income (PAD). Factors that used in this research are the number of resident, accessibility, Gross RegionalDomestic Product per capita, and economic growth.This research obtains secondary data from government bodies during period of 2004 until 2008. The data analysis isconducted with multiple regressions and correlation analysis.The result of data analysis independent variables of this research which are number of resident, GRDP per capita andeconomic growth significantly affect advertisement tax revenue. It can be seen from p-value of T-test in successionwhich are; 0.000; 0.82; 0.000 less than 1%. Accessibility has pvalue of 0.550, so it has no significant influence towardadvertisement tax revenue. The calculation found R2 0.597, means 59.70% of advertisement tax revenue can beexplained by regression model and the rest for 40.30% is explained by other variables. The correlation test showsoutput value for 0.970, means advertisement tax revenue has strong correlation to Regional Own Revenue (PAD) sincethe output value more than 0.5.Keywords: advertisement tax revenue, regional own revenue, number of resident, accessibility, GRDP per capita,economic growth.

05312030 / HASAN SETIAJIAN ANALYSIS OF FACTORS INFLUENCING RESTAURANT TAX REVENUE IN SLEMAN REGENCY,YOGYAKARTA (FROM YEAR 2003-2007), 2009/2010Abstrak:

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06312299 / INDRA YUDANTOAN ANALYSIS ON FACTORS INFLUENCING VALUE ADDED TAX REVENUE IN YOGYAKARTA IN 2007-2009,2010Abstrak:

Since Old Era until now, tax revenue has been playing important role to country income in Indonesia. Tax revenue givesthe biggest contribution to country income and it is used to cost any kinds of government expenditures and countrydevelopments. However, although there is increasing number of tax revenue year by year, it still cannot reach thetarget which has been set by governement. One of tax revenue that still cannot reach the target is Value Added Taxalthough it gives second biggest contribution to tax revenue.The objective of this study is to analyse factors that influence Value Added Tax revenue in Yogyakarta. Independentvariables that used in this resarch are number of Taxable Entrepreneur, Compliance Level of Taxable Entrepreneur,Gross Regional Domestic Product, and Inflation Rate. Whereas the dependet variable is Value Added Tax revenue. Thedata needed for this research are taken from Tax Service Office (KPP) Pratama of Yogyakarta and Badan Pusat Statistik(BPS) of Yogkarta. The data length of this research is from 2007 until 2009. Based on the result of entire analysis, it isfounded that number of Taxable Entrepreneur, Compliance Level of Taxable Entrepreneur, Gross Regional DomesticProduct, and Inflation Rate simultaneously give significant influence toward Value Added Tax revenue. However, onlyvariable of Number of Taxable Entrepreneur and Compliance Level of Taxable Entrepreneur partially give significantinfluence toward Value Added Tax revenue in Yogyakarta. Key Word: Taxation, Value Added Tax.

06312176 / INDAH PERMATASIWIANALYSIS OF THE INFLUENCE OF TAX ON MOTORIZED VEHICLE TO YOGYA PROVINCE REGION ORIGINALREVENUE & SOME FACTORS INFLUENCING TAX ON MOTORIZED VEHICLE, 2010Abstrak:

The successfulness of a country in its development is shown or measured by how it can fulfill the societies’ need andserve the societies interest. In order to achieve those objectives, the government needs revenue to finance theiractivities that can lead to the development of the societies and the country itself. The sources of government revenuecan come from various sectors. One of those sectors is tax. Taxes can be classified in two types of taxes: Central Taxesand Regional Taxes. One of the taxes which are levied by the regional government is Tax on Motorized Vehicle.This research is conducted in Yogyakarta Province and takes object of Tax on Motorized Vehicle. All of the data used inthis research is limited to quarterly data from year 2005 to 2009. Data that have been gathered next will be calculatedand processed by using computer software program SPSS 15.0 for statistical calculation. Then, it will be continued byanalyzing the data by using multiple regressions.Dependent variable used in this research is Tax on Motorized Vehicle and independent variable that used in thisresearch are: the number of motorized vehicle, inflation rate, Gross Domestic Regional Product per Capita, andeconomic growth.The result of this research shows that the factors of the number of motorized vehicle, inflation rate, Gross DomesticRegional Product per Capita, as well as economic growth simultaneously influence the revenue of Tax on MotorizedVehicle, it is proven by the value of sig F which are smaller than the significance level, that is 0.000<0.05. Meanwhile,for each independent variables, only the number of motorized vehicle and GDRP per Capita which has significantinfluence towards the revenue of Tax on Motorized Vehicle. It is proven from the value of Sig t that is smaller thansignificance level, that is 0.000 < 0.05 and 0.003 < 0.05. For the inflation rate and economic growth are proven has nosignificant influence towards the revenue of Tax on Motorized Vehicle, it can be seen from the value of Sig t that isgreater than significance level, that is 0.078 > 0.05 and 0.172 > 0.05.

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06312245 / SHEILA KUSUMA ANGGRAINITHE ANALYSIS OF ENTREPRENEUR TAXPAYER COMPLIANCE ON THE IMPLEMENTATION OF SELFASSESSMENT SYSTEM INCOME TAX COLLECTING(STUDY CASE ON IWAPI SLEMAN), 2010 ;Abstrak:

As one element of state revenues, taxes have a very big role and increasingly relied upon for the sake of governmentdevelopment. The government gives serious attention to ensure the sustainability of the government activities. Realpicture of the government's seriousness in this case is the existence of tax reform. History of tax collection in Indonesiaexperience changes from time to time in accordance with developments in the field of social, economic, community andstate. Tax reformation in 1983, has been changing the taxation system in Indonesia from the official assessment systembecame self-assessment system. Self Assessment System is a system which the tax payer are given the authority todetermine their own tax and expected to be independent in order to fulfill their tax obligation. Through this newsystem, government expected that the tax payer awareness will increase in order to fulfill their tax obligation.The objective of this study is to know the effectiveness and the understanding of entrepreneur taxable on theimplementation of self assessment system income tax collecting. The data is collected from the respondent which arethe member of IWAPI (Ikatan Wanita Pengusaha Indonesia) Sleman-DIY. There are six basic function on self assessmentsystem. The effectiveness on this study can be seen from the understanding of the entrepreneur taxable to the rulesand regulation of this system and how they can be independence on doing their tax obligation. In other hand, thegovernment action are also needed to support this system. Based on the entire analysis, it is founded that theimplementation of self assessment system are running effectively among the entrepreneur taxable which aremember‟s of IWAPI Sleman-Yogyakarta. They already have a high awareness on doing their tax obligation through thissystem. Key Word: Entrepreneur Tax Payer, Compliance on tax, Self Assessment System

05312460 / HARIDZ YOGA PRATAMATHE INFLUENCE OF COMPANY SIZE, PROFITABILITY, PUBLIC HELD STOCK,&LIQUIDITY TOWARD THEQUALITY OF FINANCIAL INFORMATION DISCLOSURE IN THE COMPANY'S WEB, 2010Abstrak:

Financial reporting on the internet is an activity that has increased in recent times. This research’s objective is to findout the relationship between factors that will likely influence the quality of financial information disclosure in thecompany’s website. The factors are company size, profitability, public held stock, and liquidity. The technique uses ismultiple regressions analysis. From the result can be obtained that from four factors that will likely the influence thequality of financial information disclosure in the website, there are two variables that significantly influence, which arecompany size and public held stock. There is no significance association between profitability and liquidity with thequality of financial information disclosure in the company’s website.

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010SYAMSULHADI,DRS.,MS.,AK06312146 / ARDI WIDI NUGROHOFACTORS THAT INFLUENCE AUDIT DELAY IN INDONESIAN MANUFACTURE INDUSTRY, 2009/2010Abstrak:

This research is purpose to find out the factors that influence audit delay. This research uses factors of profitability,leverage, subsidiary and loss. The object of this research is companies in manufacture industry that listed in IndonesianStock Market. The research is using data in 2008. Data analyzed using multiple regression analysis.The results of this research are: (1) Profitability ratio influences insignificant positive toward timeliness in auditedfinancial reporting (2) Leverage ratio influences strong significant positive toward timeliness in audited financialreporting (3) Subsidiary influences strong significant negative toward timeliness in audited financial reporting. (4) Signof loss influences strong significant positive toward timeliness in audited financial reporting.Keyword: audit delay, manufacture, profitability, leverage, subsidiary, loss

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010

managementABDULMOIN,SE,MBA06311287 / MUHAMMAD SANI INDAWANTHE ANALYSES OF FINANCIAL PERFORMANCE OF THE LISTED COMPANIES IN INDONESIA STOCKEXCHANGE IN BULLISH AND BEARISH PERIOD, 2009/2010Abstrak:

This research examines whether there are differences financial performance of all Manufacture companies andFinancial institutions listed company in Indonesia Stock Exchange (IDX) between bullish period (2007) and bearishperiod (2008). Level of financial performance of listed companies will measure using financial ratios, which is variableare used such as ROE, ROI, CAR, CR, Inventory Turnover, and TATO for examine financial performance of Manufacturecompanies. For examines financial performance of Financial institutions are used variables such as Debt to Assets, Debtto Equity, Net Operating Margin (NOM) and Income Revenue (IR). Research method applied in this thesis was OrdinaryLeast Square method which contains hypothesis that use Null (Ho) and Alternative (Ha). Null hypothesis expresses nosignificant differences between two variables, while alternative hypothesis indicates there are significant differencesbetween the variables. Paired Sample Test used in this research to count level of difference of financial performance forboth companies’ categories during decided periods in this research, which is calculated into statistical calculation usingSPSS 13.00 for windows. The result of statistical calculation using SPSS 13.00 shows there is no significant differencefinancial performance during bullish and bearish period. According to the results of data analysis showed that t-statistics of the probability score > Level of Significant = 0,05, meanwhile only TATO t-statistics of the probability score <Level of Significant = 0,05, As the result there is significant difference of TATO’s performance during the Bullish andBearish Period. According to the summary of the results’ calculation in this research, it is concluded that there is nosignificant difference of financial performance of the bullish and bearish period to financial performance ofmanufacture companies and financial institutions are listed in Indonesia Stock Exchange (IDX).

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010AGUSHARJITO,DRS.,M.SI.,Ph.D06311324 / MAHARDHINI FUADILLAHANALYSIS OF LONG-RUN IPO PERFORMANCES AND ITS INFLUENCING FACTORS: THE CASE OFINDONESIAN STOCK EXCHANGE, 2010Abstrak:

Initial Public Offering (IPO) becomes the most important moment for a company, because through IPO a privatecompany will become a public one. This activity became an alternative investment in Indonesia, because the companycan gain fund from the public. On the other side, investors also get opportunity to become owners of companies inIndonesia. A lot of changes happen inside the company because of this activity will lead changes of the companyperformance, whether in short-run or long-run of the company after the IPO.This research is conducted to find whether Indonesian stock exchange will also show long-run underperformance of IPOor not, and what are factors influence the long-run underperformance that happens in a company after IPO. Byanalyzing some factors based on some previous findings, this research wants to give guidance for the companies whowant to go public in preparing some decisions in order to face the changes that may happen so that the long-rununderperformance that will happen in the future can be anticipated.Factors influencing IPO performances are represented by four variables are age, time lag, issue size, and company size.Long run IPO performance is represented by Buy-and-Hold Adjusted Return (BHAR). Data for this study is taken fromcompanies listed in Indonesian Stock Exchange (IDX), which are going public from 2000 to 2005.Based on research finding and analysis, it is found that Indonesian Stock Exchange Market does not showunderperformance long-run IPO. From the variables used, the results show that there is a positive relationship betweenthe number of shares offered at the going public period and its long-term performance. However, the other variablesused (age, time lag, and company size) do not influence the long-run IPO performance in Indonesian Stock ExchangeMarket. Keywords: Initial Public Offering, Long Run Performance, Developing Countries,Indonesia

06311180 / RIZKA ALFIANI N.BANK RISK MANAGEMENT: COMPARISON BETWEENISLAMIC AND CONVENTIONAL BANK IN INDONESIA,2010 ;Abstrak:

Islamic Bank is becoming to have much attention today. Unlike the Conventional Bank, Islamic Bank uses Profit LossSharing mechanism since interest is prohibited because it is considered as riba in Islam. Therefore, this research isaimed to analyze the risk faced by Islamic Bank and Conventional Bank. The relationship between the determinant andbank risk are tested in this research.This research use data from Bank Syariah Muamalat Indonesia and Bank Syariah Mandiri as they represent the IslamicBank, while Bank Negara Indonesia and Bank Mandiri as they represent the Conventional Bank. It ranged for the periodMarch 2003 – December 2008.Using one sample t-test and regression, this research found that Islamic Banks has significantly lower Credit Risk andLiquidity Risk than Conventional Bank. The results also show that Loan Loss Provision has significantly positive relationwith Credit Risk in Conventional Bank. Bank Size has significantly positive relation with Liquidity Risk in ConventionalBank. Loan Volatility has significantly positive relation to Liquidity Risk in Islamic Bank. Keywords: Credit Risk, LiquidityRisk, Islamic Bank, Conventional Bank

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010ANASHIDAYAT,DRS,.MBA,.Ph.D05311107 / MOHAMAD IQBAL NURCAHYOAN ANALYSIS OF SERVICE QUALITY AT PT. BANK MANDIRI PERSERO (TBK) IN YOGYAKARTA, 2010Abstrak:

This Thesis was designed to analyze the service quality of banking industry, especially Bank Mandiri in Yogyakartabranches by comparing the perceived quality and the expectation of customers. This study uses questionnaires togather data from respondents; 150 questionnaires were distributed for ternary students or mahasiswa in Indonesianterms, in order to get the homogenous data.To analyze the data, five test was conducted which are, wilcoxon test for seeking any differences between perceivedquality and expectations, kruskal wallis test for analyze whether any differences of gap score based on gender and age,compatibility analysis to analyze the percentage of fulfilled expectations, Cartesians diagram to grouping thedimensions based on the importance for improvements, and branch performance analysis to compared the twobranches were this study conduct the research in.The results show that most of customers feel that their expectations were 100% fulfilled by Bank Mandiri yogyakartaBranches, this result were indicated from the gap score that shows the minus score.Keywords: service quality, servqual, service quality banking

06311143 / ASMIRANDI NOOR HUDHATHE EFFECT OF CELEBRITY ENDORSER IN XL ADVERTISEMENT TOWARD CONSUMERS BRAND CHOICEBEHAVIOR (AN EMPIRICAL STUDY OF JOGJAKARTA CONSUMER), 2010Abstrak:

The use of celebrity endorsers as a part of marketing communication strategy is a fairly common practice and hasbecome a frequently chosen method of advertising for companies to promote their products and build awareness in theconsumer‟s mind of the endorsed brand. Companies invest significant imagery in endorsed brands and company itselfwith celebrity endorser quality such as attractiveness, likeability, and trustworthiness. In Indonesia, the use of celebrityin promoting a product has become a trend. Many advertisements put attractive celebrities as their lure to the targetmarket. Despite the frequent use of famous endorsers, there is little published evidence regarding its effectiveness. It isnot clear how celebrity endorsers‟ attributes are able to influence customer‟s brand choice behavior and how thecustomers respond to such advertisements.This research analyzes how the attractiveness of a celebrity endorser is able to influence customers‟ brand choicebehavior and how customers perceive celebrity-based television advertising.The study is based on an empirical research approach, which use a convenience sample of 150 students from EconomicFaculty, Islamic University of Indonesia (75 male students and 75 female students). The respondents rate theattractiveness of celebrity-based on television advertising and the influence of celebrity-based television advertising onconsumers‟ brand choice behavior. The sample of advertisement in this research is XL television advertising which isfeaturing Raffi Ahmad, a famous celebrity. The data evaluated by using several statistical techniques, includingDescriptive analysis, and Analysis of Variance (One Sample t-Test)Based on the research findings and the analysis, it is proved that the celebrity-based television advertising has positivelyattracted the consumers. As a consequence, this response significantly influences the consumers‟ brand choicebehavior. It can be concluded that the attractiveness of celebrity-based on television advertising is likely to have apositive relationship to consumers and celebrity-based television advertising is likely to have a positive influence towardconsumers‟ brand choice behavior.

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010

06311376 / VIRDIANA RAMADHANITHE ROLE OF PEERS' INFLUENCE, ATTITUDE TOWARDS CIGARETTE ADVERTISING, AND ATTITUDETOWARDS SMOKING BEHAVIOR ON TEENAGERS' SMOKING INTENTION, 2010Abstrak:

The government is more intensive to make several bans of cigarette advertising. In accordance with the governmentregulations (PP), at the end of the year 2010, the government will completely ban cigarette advertising in variousmedia, both print media and electronic, in order to stop the increasing number of smoker. This study aims todetermine the role of peers' influence, attitude towards cigarette advertising, and attitude towards smoking behavioron teenagers’ smoking intention. This phenomenon is very interesting to investigate to know what actually has apositive relation towards the smoking intention. In previous studies, some researchers found a positive relationshipbetween cigarette advertising and smoking intention. However, other research shows that teenagers seemed likely notto pay much attention toward cigarette advertising to make them intense to smoke because t h e y claim that tobaccoadvertising is only designed to create new markets and brand selection for the cigarette itself not to make them havean intention to smoke. The respondents in this study were 150 students of high schools in Yogyakarta city. Three highschools were randomly selected to be sample in this study; SMAN 4 Yogyakarta, SMAN 6 Yogyakarta, and SMAN 9Yogyakarta. From the 150 questionnaires (100%) spread, only 120 (80%) can be used in this research. Quantitative dataanalysis methods used to test three hypotheses in this study is a Multiple Regression Analysis. Based on researchfinding and analysis, it is found that there are only two variables that have positive relation towards teenagers’ smokingintention, i.e. peers' influences and attitude towards smoking behavior. In other words, attitude towards cigaretteadvertising do not positively contribute for teenagers to have an intention to smoke.Key words : Peers’ Influence, Attitude towards Cigarette Advertising, Attitude towards Smoking Behavior, Teenagers’Smoking Intention

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MUCHSINMUTHOHAR,DRS.,MBA.01311099 / ADITYA ARYA WIDALAGAANALYSIS OF CUSTOMER SATISFACTION TOWARD LAND REGISTRATION SERVICE OF YOGYAKARTA LANDOFFICE, 2010 ;Abstrak:

BPN RI is a goverment institution who responsible on managing all issues about Land, one of them is Land registartionservice. Land registraton service is very important service to get law assurance of land ownership, that is why ot mustbe deliver with professionalism and consistency. The objectives of this study are to investigate the fact of communitysatisfaction level toward land registration services; to analyze factors that influence community satisfaction toward landregistration services. Using analyze method of Cartesians Diagram, this study giving result that land registration servicesin Land Office of Yogyakarta Regency has satisfy enough the community. There are some indicators should be fixed tomake it better on quality and enhancing community satisfaction; factors that influence enhancement of communitysatisfaction are tangbiles which is one of five service quality dimension based on Servqual theory belong toParasuraman. The result give implications on recomendation to make improvement on physical facilities especially onthe building of yogyakarta land office and the comfortness of waiting room for customer waiting their turn to beingcalled.

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010YAZID,DRS.,MM.06311121 / ERLITA RIDANASTIHIGHER EDUCATION MARKETING CONCERN: THE FACTOR INFLUENCING STUDENTS' CHOICE FORPRIVATE UNIVERSITY, 2010Abstrak:

This paper examines the most important factors that influence students’ choice for private university. The purpose ofthis study is to uncover the most important factor that influence students’ choice to private university and major choiceto the twelfth grade of senior high school students. By using the empirical study on twelfth grade students of top levelsenior high school it views that the applicants of higher education consider more to career opportunity in choosing themajor and consider prominence as one of the most important factor in choosing a university. The researcher asks 90participants of twelfth grade of top level senior high school students at Jogjakarta to fill the questionnaire to analyzethe factors influencing students’ choice for private university and uses simple descriptive statistics to analyze the mostimportant factors students consider for their choice. The findings have implication for private university’s marketingand recruitment activity to reconsider those aspects in improving the strategy at institutional level. Keywords: HigherEducation, Influencing Factors, and Private University

06311227 / IRFAN HARJA KUSUMAMEASURING STUDENT SATISFACTION (A STUDY OF THE FACULTY OF ECONOMICS UNIVERSITAS ISLAMINDONESIA), 2010Abstrak:

This paper examines the new student’s satisfaction toward the service aspects offered by the Faculty of EconomicUniversitas Islam Indonesia. The purpose of this paper is to uncover the student’s level of satisfaction toward theservice aspects and identify its level of importance in the eye of the students. Discovering which aspect should beconcerned for quality maintenance is also a purpose of this study. The researcher asked 110 first-year students to fillout the questionnaire for the input. By employing simple descriptive statistics, the empirical study on the first-yearstudents of Faculty of economics UII found out that the students are satisfied with the service offered by the faculty.This research also revealed that physical aspects have higher importance level than the intangible services such asteaching. From the findings, only few ancillary facilities are needed for further concern. The findings in this researchimplied that the faculty should put more concern on the physical aspects rather than the human resource aspects.Keyword: Student Satisfaction, Higher Education, Service Level

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ABSTRAK TUGAS AKHIR, ILMU EKONOMI, ACCOUNTING & MANAGEMENT 2010ZAENALARIFIN,DR.,M.SI06311045 / OKTA PETRINAGRANGER CAUSALITY ON THE PERFORMANCE OF RISK AND RETURN: EVIDENCE OF STOCK LISTED INLQ45 AND JII, 2010Abstrak:

Capital markets are places to sell all kinds of long term instruments, whether in kind of capital or debt. These capitalmarkets facilitate long-term financing for businesses and entrepreneurs by attracting savings from a large pool ofinvestors (Zamir Iqbal et. al., 2007). The conventional capital market grows and develops rapidly until these days. Manycorporations enter and join transactions at the capital market. Stock, bond and other obligation usually are traded incapital market where many buyers and seller will have a transaction. In this rapidly growing of conventional capitalmarket, there are some people thinking about the establishing of Islamic capital market or Syariah capital market.Islamic capital market is a capital market which implements the Syariah principles. The Islamic capital market must freefrom things that are prohibited in Islam such as Riba, gambling, manipulation and unearned income. The purpose of thisresearch is to analyze the difference between risk and return in LQ45 as a conventional index and JII as an Islamic index.This research also analyzes the causality relationship of risk and return in LQ45 and JII using Granger Causality. Thewriter used one sample t – test to analyze the comparison of stock risk and return in LQ45 and JII from 2006-2008. Thisone sample t - test also be analyzed using three portfolio performances which are Treynor Index, Sharpe Ratio andAdjusted Jensen‟s Alpha Index. The writer also test the stationary of each index to know the cointegration of eachindex; then used Granger Causality to analyze the causal relationship of risk and return in LQ45 and JII. The researchfindings stated that there is no significant difference between risk and return of LQ45 and JII. Using three portfolioperformances, the finding also stated that there is no significant difference in the performance of LQ45 and JII. Thecausal relationship found that there is no causal relationship of risk and return in LQ45 and JII. Using three portfolioperformances which are Treynor Index, Sharpe Ratio and Adjusted Jensen‟s Alpha Index, the result found that there isno causal relationship of risk and return in LQ45 and JII.Keywords: risk, return, risk adjusted returns, Treynor Index, Sharpe Ratio, Adjusted Jensen’s Alpha Index, GrangerCausality, stock performance

06311228 / LAELA RIZKY OCTAVIANITHE EFFECT OF STOCK SPLIT TO THE STOCK LIQUIDITY AND STOCK RETURN: CASE STUDY IN INDONESIANSTOCK EXCHANGE 2004-2007, 2010Abstrak:

The stock split is an activity that is executed by go public companies to encourage the amount of their stock itself(Brigham and Gapenski, 1993). This activity is usually done when the price is relatively too high so that it will decreasethe ability of investors to purchase it. Therefore the stock split is executed only when the company wishes to increaseits stock price and improve its volume of trading. However often at times, during days before or after the stock split,there are irregular phenomenon found related to abnormal returns, liquidity, and volatility of its activity. The purposeof this research is to test the effect of the stock split activity for liquidity and stock return. By testing its effect, amanager can easily measure its company’s performance that is evaluated by its liquidity and stock return. Theresearcher used two equations of regression to measure the effect of stock split to the stock return and stock liquiditywith the data from daily data of stock in Indonesian Stock Exchange from 2004 until 2007. The conclusion of thoseregression are all variables that support to measure stock return such as return on asset, debt to equity, volume ofstock and dummy variable do not influence and have no relation to the stock return. All variables that support tomeasure stock liquidity such as stock price, stock frequency, stock volatility and dummy variable do not either influencenor have no relation to the stock liquidity. It has some reasons why the result does not influence stock return and stockliquidity, such as the economic condition of emerging capital market in Indonesia and the regression for all data for thewhole years. This research has in line with the research from Indonesia and contradicted with the research fromabroad. Key words: stock split, stock return, stock liquidity, abnormal return, spread, volatility of stock

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06311120 / MUTHIA PRAMUDHITATHE IMPACT OF ASYMMETRIC INFORMATION ON CAPITAL STRUCTURE THE CASE OF LQ-45 STOCK INDEXFOR PERIOD 2006-2008, 2010Abstrak:

Asymmetric information is a situation when manager is more understand about company’s earnings rather thanoutside investor. Asymmetric information also can be described as condition when manager finds a good opportunityinvestment (net present value is high) in some project, then manager can not deliver the information as well aspossible so that the outside investor does not trust the manager and does not want to invest except company offersdiscount or low of stock price. This situation is caused when manager announces to outside investor about the goodproject in order to raise the stock price of the company, outside investor can not easily trust and they can not judgewhether some project is good or not before the project run in several years, so that outside investor valued the newproject in a low price. These facts emerged manager being forced to do not run the good project if they should issuenew stock to fund the project. Issuing stock will only give benefit to the new stockholder and exactly harming existingstockholder. So that is why asymmetric information has roles in influencing company’s capital structure. The researcherobserves the impact of asymmetric information toward company’s capital structure by using bid-ask spread as a proxyof asymmetric information, profitability and tangible asset as control variables, and explore capital structure’stheories that related with asymmetric information which are trade-off theory, pecking order theory, signaling theory,and agency theory. The researcher took companies listed in LQ-45 period 2006-2008 especially companies that listedin first semester as the sample of data, and used Ordinary Least Square (OLS) as analysis method to examine the impactof asymmetric information toward company’s capital structure. This research examines whether asymmetricinformation gives negative impact toward company’s capital structure or not. From the research finding result,asymmetric information proved having significant negative impact toward capital structure of company listed LQ 45 inIndonesia Stock Exchange. This result means when asymmetric information that occurred at stocks LQ-45 thencompany’s capital structure will be lower. This condition happened because high asymmetric information means highof differences in information which is owned by seller and share buyer. This high difference in information makes risk ofstock increase. In high risk condition then management is think twice to add more debt, because it will be moreincreasing risk of company. Keywords: asymmetric information, capital structure, bid-ask spread.

05311083 / YUANDA BHIMA FESIDATHE INFLUENCE OF LEVERAGE ON A FIRM'S VALUE WITH DIFFERENT GROWTH OPPORTUNITIES, 2010Abstrak:

This research is purposed to determine whether there is negative or positive influence made by leverage toward firm‟svalue with high-growth and low-growth opportunity. The sample of this research is 138 of manufacturing industry inIndonesia listed in Indonesian Stock Exchange (IDX) from 2005 until 2007. The data that has been used in this researchis total debt, stock price, shares outstanding, total asset, net sales and pre-tax profit margin. Multiple regression hasbeen used in testing the influence of leverage on firm‟s value in different growth opportunity.Then, t-test is the tool to test the hypothesis. This research gives result that leverage has significantly influence onfirm‟s value with high-growth opportunity negatively, and also there is significantly positive influence of leverage onfirm‟s value with low-growth opportunity. This is conclude that the higher leverage of high-growth opportunity firm ismake the firm‟s value become decrease. In another, low-growth opportunity firm is getting increase its value whenleverage increase also.