| Judul | Abstract | Halaman |
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| Bridging The Gap Between Theory and Practice | Some concerns in the field of Business Management regarding gap between theory and practice have been raised by practitioners and academicians. This keynote speech describes some lessons learned from the academic literature regarding this gap (whether the gap really exists, and if it exists, whether it needs to be bridged or closed, and how to bridge or close the gap), and shares the authors personal and professional experiences of living as both an academician and a practitioner. The main findings of this article are: (1) Yes the gap exists, however, it has to be viewed in a wider perspective to really understand the situation; (2) The gap in a specific area is bad and should become our concern, but in other areas should not; (3) There are some ways to bridge or close the negative gap; (4) There exist hybrid career opportunities to become professionals that work both as an academician and a practitioner; (5) These new breed of hybrid professionals have a huge potential to bridge the bad theory-practice gap. | 1 -21 |
| Pengaruh Kepemimpinan Spiritual Terhadap Perilaku Etis, Kualitas Kehidupan Kerja, Kepuasan Kerja, Komitmen Organisasional dan Kinerja Karyawan | Penelitian ini bertujuan untuk menganalisis dan menjelaskan bagaimana pengaruh kepemimpinan spiritual terhadap perilaku etis, kualitas kehidupan kerja, kepuasan kerja, komitmen organisasional dan kinerj karyawan. Sampel dalam penelitian ini sebanyak 160 karyawan yang bekerja pada Bank Sulawesi Utara Structural Equation Modelling digunakan sebagai alat analisis dalam penelitian ini. Hasil penelitian menunjukkan bahwa kepemimpinan spiritual berpengaruh signifikan secara langsung terhadap perilaku etis, tetapi berpengaruh signifikan secara tidak langsung terhadap kualitas kehidupan kerja, kepuasan kerja, komitmen organisasional dan kinerja karyawan. Perilaku etis berpengaruh signifikan secara langsung terhadap kualitas kehidupan kerja, kepuasan kerja, dan komitmen organisasional, dan berpengaruh signifikan secara tidak langsung terhadap kinerja karyawan. Kualitas kehidupan kerja berpengaruh signifikan secara langsung terhadap kepuasan kerja, komitmen organisasional dan kinerja karyawan. Kepuasan kerja berpengaruh signifikan secara langsung terhadap komitmen organisasional dan berpengaruh signifikan secara tidak langsung terhadap kinerja karyawan. Komitmen organisasional berpengaruh signifikan secara langsung pada kinerja karyawan. Temuan dalam penelitian ini adalah kepemimpinan spiritual berpengaruh terhadap kualitas kehidupan kerja, kepuasan kerja dan komitmen organisasional melalui perilaku etis. Kepemimpinan spiritual berpengaruh terhadap kinerja karyawan melalui perilaku etis dan komitmen organisasional. Perilaku etis berpengaruh terhadap kinerja karyawan dengan melalui komitmen organisasional, dan kepuasan kerja berpengaruh terhadap kinerja karyawan melalui komitmen organisasional. | 22 - 60 |
| Pengaruh Adopsi IFRS, Pemberian Informasi Nilai Wajar, dan Pengungkapan Jasa Penilai terhadap Asimetri Informasi pada Emiten di Indonesia | This study evaluates the impact of IFRS adoption, fair value information of property, plant, and equipment (PPE), and disclosure of appraiser service into firms information asymmetry. Information asymmetry is the primary reason for the existence of accounting. Accounting could be a mechanism to enable communication of useful information from insiders to outsiders. IFRS adoption and better disclosure are important factors that avoid exploitation by informed bodies, and protect uninformed investors. Using Indonesian data, this study analyzes two year before and after 2011, an implementation year. This research gives evidence that IFRS adoption is able to decrease information asymmetry. Disclosure of appraiser service is also able to decrease information asymmetry. However, fair value information of PPE is not an important determinant of information asymmetry. Other results present that share prices, share turnover, and firm size can affect the information asymmetry. By knowing the factors affecting the information asymmetry, information asymmetry problem could be minimized. This study concludes that IFRS implementation and disclosure of appraiser service affect information asymmetry. | 61 -73 |
| Bank Diversification Effects on Bank Perdfomance and Risk Profile of Bank In Indonesia | We investigates the relationship of Indonesian bank diversification towards its long term performance and risk profile with the Indonesian bank data from 2009 to 2013. Non-interest income to total operating income of bank measures bank diversification level. Bank value is measured by the adjusted Tobins Q and risk profile is broken down into total risk, idiosyncratic risk, and systematic risk. The result shows that bank noninterest income diversification has positive influence on its franchise value. There is, however, no strong evidence that diversification can lower a banks risk profile. | 74 - 84 |
| Word of Mouth Intention Toward Entrepreneurial Restaurant in Shopping Mall Center Surabaya | Shopping mall center as the strategic place to earn profit attracts young entrepreneurs to create new restaurants as their businesses in Suarabaya nowadays. The research purposes to see the effectiveness of building a new venture in the shopping mall through a test of about word of mouth intention with its antecedents (customer satisfaction, perceived price, service quality, and food quality). To test the hypothesis, the researchers use PLS (Partial Least Square). The result of this research indicate that only perceived price and service quality have significant and positive effect on customer satisfaction, thus food quality has no significant effect on customer satisfaction. Moreover, customer satisfaction has significant and positive effect on word of mouth intention toward the restaurant. Managerial implications of this study will emphasize young entrepreneurs to increase the menu, the taste and the variation of the food to improve food quality of his or her new restaurants in shopping mall center. | 85 - 103 |
| Pengaruh Kepuasan Keja Terhadap Kinerja Guru dengan Motivasi Karir sebagai Variabel Moderasi dan Kepuasan Karis Sebagai Variabel Media pada YP IPPI | Penelitian ini bertujuan untuk menguji pengaruh kepuasan kerja terhadap kinerja guru dengan motivasi karir sebagai variabel moderasi dan kepuasan karir sebagai variabel mediasi pada YP IPPI. Disamping itu, penelitian ini juga bertujuan untuk menguji pengaruh variabel moderasi motivasi karir dan variabel mediasi pada hubungan antara kepuasan kerja dan kinerja. Penelitian ini menyebarkan kuesioner kepada 74 guru dari total 208 guru di YP IPPI di jakarta dan dilakukan dengan random sampling. Hasil penelitian menunjukkan bahwa kepuasan kerja berpengaruh signifikan terhadap kinerja dengan dimediasi oleh kepuasan karir dan di moderasi oleh motivasi karir, namun temuan yang unik variabel moderasi motivasi karir memberikan dukungan pengaruh yang negatif pada guru-guru di sekolah tersebut. | 104 - 123 |
| Pengaruh Kompetensi Individu, Orientasi Kewirausahaan, dan Pesaing Dalam Mencapai Keunggulan Bersaing Melalui Kualitas Produk Studi pada UKM Furnitur di Kota Semarang | Kunci penting untuk memenangkan persaingan terletak pada kemampuan perusahaan untuk menciptakan keunggulan bersaing, Sumber daya manusia merupakan modal strategis dalam menciptakan keunggulan bersaing. Orientasi kewirausahaan yang mengacu pada pengambilan keputusan dalam menghadapi pasar akan membantu perusahaan berkembang dengan efektif untuk meningkatkan daya saing. Model lainnya yaitu pesaing berarti pemahaman dalam memahami kekuatan jangka pendek, kelemahan, kemampuan, dan strategi jangka panjang dari pesaing utama. Ketiga model ini menawarkan hubungan kompetensi individu, orientasi kevirausahaan dan orientasi pesaing untuk mendapatkan produk sesuai dengan yang diharapkan. Produk yang dihasilkan menjadi produk yang berkualitas akan menjadi produk yang berdaya saing karena produk berkualitas akan menjadi produk unggulan yang diperebutkan konsumen sehingga kualitas produk akan memengaruhi keunggulan bersaing. | 124 - 137 |
| Emotional Intelligence Effect and Side of Gender Spiritual Intelligence Against Perfomance of Employess In The West Sumatra Staffing Parliament | Human resources play an important role in the organization and the company, although supported by the infirastructure and sufficient financial resources, but without the support of human resources who are competent in their respective fields of activities of the organization or company will not run properly. It is proved that human resources are the key issures have to be managed as well as possible, because as the key human resources will determine the success of an organizations operational activities. Provincial Parliament stressed the need for employees who have emotional and spiritual balance accumulated in the form of morality working and able to work together in a solid team work. It is necessary for emotional intelligence and spiritual intelligence. But the phenomenon of the field indicate the employees performance is far from the desired expectation seen there are many employees who are less concerned about jobs, less concerned about the peer delay- temporize absence of a sense of community work, is selfishness and want t win yourself all this illustrates the field of emotional intelligence oversight and intelligence sprituals disturbing to the achievement of actual performance. This study is a descriptive study that compares the explanatory theories with circumstances that occur in ti field. The sampling method selected by using total sampling technique. Processing data using multiple line regression analysis formula. From the results of this study concluded that the variables Emotional Intelligence and significant positive effect on employee performance kesekretariat West Sumatra Provincial Parliament. And variable Spiritual Intelligence does not significantly influence the performance of the employees of West Sumatra Provincial Parliament Secretariat | 138 - 158 |
