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"Tujuan dari penelitian ini adalah untuk mengetahui tingkat pengungkapan kinerja berbasis Web dan menganalisis faktor-faktor pasar modal dan pasar produk apa saja yang mempengaruhi pengungkapan kinerja berbasis Web oleh perusahaan. Total observasi dalam penelitian ini berjumlah 62 perusahaan dalam Indeks Kompas100 pada tahun 2013. Hasil penelitian menunjukkan bahwa pengungkapan kinerja berbasis Web oleh perusahaan dalam Indeks Kompas100 masih tergolong cukup rendah, yaitu sebesar 40%. Selain itu, dari delapan faktor gabungan pasar modal dan produk, hanya empat faktor yang berpengaruh signifkan terhadap pengungkapan kinerja berbasis Web oleh perusahaan, yaitu leverage, kepemilikan terkonsentrasi, time horizon (perusahaan dengan hubungan jnagka panjang dengan konsumen dan perusahaan yang bersifat monopoli) dan tingkat investasi modal.

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The purpose of this research is to acknowledge the extent of Web-based performance disclosure and to analyze thecapital and product market factors that affect Web-based performace disclosure of firms. The total observation in this research contains of 62 firms in Kompas100 Index during 2013.

The result shows that the extent of Web-based performance disclosure is still rather low, which is 40%. In addition, from eight capital and product market factors altogether, only four factors turn out to significantly affect firms Web-based performace disclosure, which are leverage, concentrated ownership, time horizon (firms with long-term relationship with customers and monopolistic firms) and capital investment intensity."

"Pertumbuhan penerbitan Green Bond tidak diiringi dengan berkurangnya emisi karbon sebagaimanamestinya menjadi salah satu fungsi diterbitkannya Green Bond. Pertumbuhan Green Bond menjadi isyarat minat investor terhadap intrumen yang memiliki manfaat terhadap finansial dan lingkungan. Untuk dapat memenuhi ekpektasi investor tersebut maka perusahaan perlu menjaga kinerjanya baik. Penelitian ini menggunakan metode Regresi Data Panel dan Regresi Linear Berganda untuk melihat pengaruh beberapa faktor finansial terhadap kinerja perusahaan yang menerbitkan Green Bond. Hasil penelitian menunjukkan bahwa variable Equity Multiplier, Total Asset Turnover dan Profit Margin memiliki pengaruh yang signifikan terhadap kinerja perusahaan yang diproksikan pada variable ROE. Hasil penelitian juga menunjukan perusahaan yang menerbitkan Green Bond memiliki kecenderungan dalam memanfaatkan operasional bisnisnya sebagai sumber meningkatnya kinerja perusahaan.

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As should be one of the purposes of the issuance of Green Bonds, the expansion in the issuance of Green Bonds is not accompanied by a decrease in carbon emissions. Investor interest in financial and environmental instruments is evidenced by the emergence of green bonds. The business must continue to operate well in order to satisfy investor expectations. This study examines the impact of several financial parameters on the success of businesses that issue green bonds using panel data regression and multiple linear regression techniques. The findings demonstrated that the factors Equity Multiplier, Total Asset Turnover, and Profit Margin significantly impacted the company's performance as measured by the ROE variable. The findings also demonstrate that issuers of Green Bonds frequently use their business activities as a means of boosting their performance."

"Tesis ini bertujuan untuk mengetahui efisiensi DPR dalam mengesahkan RUU dibandingkan dengan anggaran fungsi legislasi DPR dan mengetahui faktor-faktor apa saja yang mempengaruhi penyerapan anggaran fungsi legislasi DPR. Metodologi penelitian yang digunakan adalah studi literatur, dengan cara membaca dan mempelajari buku-buku, literatur-literatur, jurnal-jurnal, dan artikel internet yang berhubungan dengan topik serta data yang telah didokumentasikan, dan penelitian lapangan, dengan melakukan wawancara kepada respondenresponden yang terkait, serta mengumpulkan data-data tertulis dan informasi yang diperlukan sehubungan dengan pelaksanaan tugas. Berdasarkan aspek biaya, DPR tidak efisiendalammenghasilkan RUU yang disahkan dibandingkan dengan anggaran yang direalisasikan karena anggaran yang direalisasikan untuk setiap RUU semakin besar setiap tahunnya. Berdasarkan aspek waktu, kinerja DPR dalam menghasilkan RUU yang disahkan selama periode 2011-2013 tidak efisien karena hanya 13 dari 40 RUU yang berhasil diselesaikan dalam jangka waktu satu tahun. Semakin lama jangka waktu RUU diselesaikan, maka akan semakin tidak efisien. Berdasarkan aspek ruang lingkup, terdapat perubahan struktur kegiatan dalam pembentukan dan pembahasan RUU mengacu pada UU Nomor 12 Tahun 2011. Faktor-faktor yang mempengaruhi penyerapan anggaran fungsi legislasi adalah target Prolegnas yang terlalu tinggi sehingga tidak dapat diselesaikan secara optimal, terbatasnya waktu pembentukan dan pembahasan RUU, rendahnya produktivitas anggota DPR dalam menghasilkan RUU untuk disahkan,dan pembahasan RUU yang kadang bersifat politis sehingga pembahasannya melewati jangka waktu yang telah ditetapkan. Penulis menyarankan perlu dilakukan perbaikan dalam penyusunan kegiatan dan anggaran pembentukan dan pembahasan RUU agar lebih efisien.

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This thesisis intended to find outthe efficiency ofthe House of Representativesin legalizing Draft Law compared with the House of Representatives? legislation functions budget and identify the factors that influence the Parliament legislative function budget absorption. The research methodologies usedare literature study by reading and studying books, literature, journals, and internet articles related to the topic as well as data that has been documented and field research by conducting interviews with there lated respondent sand collecting written data and information required related to the execution of the duties. Based on the cost aspect, the House of Representatives was not efficient in legalizing a Draft Law compared to the realized budget because the budget is realized for a Draft Law getting bigger every year.

Based on the time aspect, the performance of the House of Representatives in legalizing a Draft Lawwas not efficient because only 13 of 40 of Draft Law can be solved in a year. The longer period of time Draft Law is settled, it will be not efficient.Based on scope aspect, there are structural changes in forming and discussing of the Draft Law refers to the Law No.12/2011.

Factors affecting absorption legislative function are the Prolegnas target that is too high that cannot be solved optimally, the limited time of forming and discussing the Draft Law, low productivity in solving Draft Law, and the discussion of the Draft Lawsometimes very political and bring to tardiness. Author suggests necessary improvements in the preparation of activities and budget on forming and discussing of the Draft Law to make it more efficient."

"Penelitian ini menganalisis pengaruh kompetisi dan inovasi terhadap kinerja dengan berfokus pada obyek penelitian dari negara Eropa dan Asia Tengah yang diperoleh dari survei BEEPS yang di lakukan oleh Bank Dunia pada tahun 2008. Masalah yang muncul dalam penelitian adalah masih terdapat perdebatan tentang pengaruh kompetisi dan inovasi terhadap kinerja pada kelompok perusahaan yang berbeda ukurannya. Penelitian ini juga menguji efek mediasi pada variabel inovasi yang memediasi pengaruh kompetisi terhadap kinerja. Data penelitian dikumpulkan dari para pemilik perusahaan dan manajer puncak dari berbagai jenis industri manufaktur dengan total 197 sampel yang terdiri dari 104 perusahaan besar, 62 perusahaan sedang dan 31 perusahaan kecil. Data dianalisis dengan menggunakan metode Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa kompetisi berpengaruh positif terhadap kinerja hanya pada perusahaan kecil, kompetisi yang berpengaruh positif terhadap inovasi hanya terjadi pada perusahaan besar. Varibel inovasi ditemukan memediasi pengaruh kompetisi terhadap kinerja hanya pada perusahaan besar.

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This study analyzes the effect of competition and innovation to the performance by focusing on the object of study of European and Central Asian Countries which was obtained from a BEEPS Survey undertaken by the World Bank in 2008. Problems that arise in the research were there is still debate about the influence of competition and innovation to the performance of the different sizes company. The study also examines the effect of mediation on innovation variables that mediate the effect of competition on performance.

Data were collected from the owners of the company and top managers of various types of manufacturing industries with a total of 197 samples consisting of 104 large companies, 62 medium and 31 small companies. Data were analyzed by using Partial Least Square (PLS) methods.

The results showed that the positive effect of competition on the performance only occur in the small companies, competition has a positive effect on innovation only happens in big companies. Innovation variable was found to mediate the effect of competition on the performance only in the large companies."

"Metode pengukuran kinerja suatu proyek, waktu, jadwal dan biaya merupakan faktor penting dalam mengukur suatu kinerja proyek sehingga diperlukan suatu metode nilai hasil (earn value concept) bertujuan untuk meningkatkan efektivitas dalam memantau dan mengendalikan kegiatan proyek. Penggunaan konsep Cost Performance Index (CPI) dan Schedule Performance Index (SPI) based EAC merupakan bagian metode nilai hasil dimana untuk mengetahui dan menganalisa kinerja suatu proyek, efisiensi penggunaan sumber daya dalam pelaksanaan proyek di indikasikan dengan indikator CPI dan SPI yang digunakan untuk meneliti data pencapaian dari biaya dan jadwal suatu proyek. Suatu pengendalian berfungsi dengan baik dalam hal ini CPI dan SPI stabil menunjukkan bahwa kontraktor mampu menerapkan suatu sistem manajemen pengendalian, terutama perencanaan, penganggaran, dan sistem akuntansi suatu proyek. Pengambilan dan pengumpulan data untuk penelitian ini diambil pada perusahaan PT. WK pada salah satu divisi dimana data CPI dan SPI diambil pada kondisi 20%, 50% dan 70% proyek selesai. Untuk mengetahui kinerja proyek yang dikerjakan PT. WK pada ketiga wilayah dengan data diatas, penelitian ini mengunakan statistik sebagai suatu metode untuk mengetahui wilayah mana yang memiliki kinerja yang baik sesuai dengan definisi yang telah ditentukan. Hasil yang diperoleh menjawab bahwa dengan menggunakan metode CPI dan SPI kinerja perusahan PT. WK pada salah satu Divisi dapat diketahui wilayah mana memiliki kinerja yang terbaik dan mengambil tindakan koreksi yang diperlukan agar sumber daya digunakan secara efektif dan efisien dalam mencapai sasaran yang telah ditentukan.

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Method measurement of performance project, time, cost and schedule represent all important factor in measuring performance of project so that needed concept earn value aim to increase effectiveness in watching and controlling activity of project. Using concept of cost performance index (CPI) and schedule performance index (SPI) Based EAC represent part of earn value method where to know and analyze performance project, efficiency using of resource in execution project shall be indicated with indicator of CPI and SPI used to check attainment data of cost and schedule project. The function of controlling project shall better in this case CPI and SPI stable indicate that contractor can apply operation management system, especially planning, budgeting, and accounting system a project.

Data collecting for this research have been taken at one of the division PT. WK where data of CPI and of SPI taken at conditions 20%, 50% and 70% project finish. To know performance project of which done by PT. WK at regional third with data above, this research using statistical method to know which region have good performance as according to definition which have been determined.

The result obtained answering that using method CPI and SPI, performance one of Division PT. WK shall know which region owning best performance and bring an action against needed correction resource to used effectively and efficient in reaching target which have been determined."

"ABSTRAKPenelitian ini membahas tentang analisis implementasi pemberian tunjangankinerja di lingkungan Badan Kepegawaian Negara. Pendekatan penelitian adalahpost-positivis dan jenis penelitian merupakan penelitian deskriptif. Hasilpenelitian menunjukkan bahwa pemberian tunjangan kinerja dilingkungan Badankepegawaian Negara hanya mendasarkan pada unsur perilaku kerja khususnyaaspek disiplin. Meskipun Peraturan Presiden yang mengatur tentang tunjangankinerja pegawai di lingkungan Badan Kepegawaian Negara telah mengamanatkanbahwa tunjangan kinerja diberikan dengan memperhitungkan capaian kinerjapegawai setiap bulan, namun terdapat beberapa kendala dalam implementasipemberian tunjangan kinerja pegawai di lingkungan Badan Kepegawaian Negaraantara lain yaitu: pertama, aturan teknis pelaksanaan Peraturan PresidenTunjangan Kinerja Pegawai Di Lingkungan Badan Kepegawaian Negara yaituPeraturan Kepala Badan Kepegawaian Negara tidak memperhitungkan unsursasaran kinerja pegawai SKP dalam pemberian tunjangan kinerja, keduapelaksanaan manajemen sumber daya manusia SDM di lingkungan BadanKepegawaian Negara yang belum optimal sehingga menyebabkan sistemmanajemen kinerja belum dapat dilaksanakan dengan baikKata kunci: Regulasi Pemberian Tunjangan Kinerja, Manajemen KinerjaUniversitas.

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ABSTRACT

This research is analizing implementation of performance allowance in CivilService Agency BKN . The approach used in this research are post positivist.Type of this research is descriptive. The result of this research showed thatperformace allowance in Civil Service Agency BKN only base on behaviorelement such attendance and punishment. Although the regulation PeraturanPresiden that regulates employees performace allowance in Civil Service Agencyhas instructed that performance allowance given consider the expense ofemployees performance achievements every month but there are some obstaclesin the implementation of performance allowance in Civil Service Agency BKN such as first. The technical rule of regulation that regulates of employeesperformance allowances in Civil Service Agency did not take into employeeperformace target SKP as a basic for pay performace allowance but behaviorelement as a basic for pay performace allowance, second, the implementation ofhuman resource management HRM in the Civil Service Agency BKN especially performance management system not optimalized.Keywords Regulation of performance allowance, Performance management."

"The implementation of good governance principles particularly in the accountability principles in administrating a state constitutes a solution / an answer over the demand of a clean and good government. This effort has a very important meaning upon the life of nation state, as with the implementation of the accountability principles, it means that public organization must not only be responsible for its obligation to its superior position according to its hierarchy line but must also be able to be responsible for the mandate given by the people.

In order to be well recognized upon the implementation pattern of Inpres No 711999 on the Accountability of Government Institution Performance (AKIP) in the Area of Cabinet Secretariat Office, in this study, it is used an approach as what stated by Peters and Waterman, i.e. by analyzing 7-dimension basis of managerial activities. The seven dimensions abovementioned are: strategy, structure, system, style, (style of leadership), staff, skill, and shared value. Meanwhile the methodology of study which is applied in this academic work /research is descriptive quantitative. In this academic work it applies study case with a sample of population, where the populations here are the staff who work in the core area of Cabinet Secretariat. In this case the sample or respondents having been collected are as many as 61 persons. The primary data collection through observation and close and open questionnaires. The collection of secondary data through literature study. The supporting equipment used in analyzing data questionnaire is the Percentage of Categorical Data Frequency Tables.

From the result of study it can be identified that, the implementation of Inpres on AKIP is relatively not optimal or not improved. The main obstacle of this implementations is the weakness of organizational culture or climate. Even though the result of study/analysis shows that the scope of strategy of Cabinet Secretariat Office which is specified in the mission and vision is relative comprehensive. The formulation system of its strategy has just been applied into a level of conceptual (not yet operational). Assessment result data and performance-based evaluation is not used as a peed-back of improvement, and there still find the any difficulties, even there is no agreement yet in deciding and establishing performance indicator. However, the arrangement of the Report of Accountability of Government Institution Performance (LAKIP) is running well. The obstacles factor in the arrangement of LAKIP is the content of LAKIP which is relatively not perfect yet, and not comprehensive, and its performance information system is still below standard. The lack of effectiveness of supporting organization and the lack of authority delegation in the decision making activities indicates that the organization structure of Cabinet Secretariat Office is not effective yet. But study result suggests that, the coordination and delegation of work and obligation system is significantly running well. Leadership is the main factor of the obstacle in the implementation of Inpres on AKIP. Human Resources constitute a supporting factor in the success of the implementation of Inpres AKIP. However the result of study draws that, the participation rate or the involvement of Human Resources and Level of awareness/understanding upon the mission and vision of Cabinet Secretariat Office is very low standard. The result of study also indicates that the accountability policy of the performance itself is still poor, so that it will make many weaknesses and will become an obstacle factor for the success of its implementation.

Based on the result of study, there have been some advices/inputs that must strictly be notified and performed, namely: To perform the socialization of the realization of the System of Accountability of Government Institution Performance (SAKIP); to create the culture of conducive organizational climate; to create the deliberation for establishing performance indicator and it is needed to improve the Performance Information System. Organizational structure needs to get any improvement. In the dimension of this organizational structure, it is necessary to change the point of decision making policy. The leader is needed to enlarge his role by becoming the leader in formulating organizational vision, to have strong commitment in implementing organization vision, be able to become a model through its attitudes as well as to give the opportunity to any staff to be more active and initiative; To improve the trust of mutual benefit between the leader and the subordinate, to improve discretion of staff in making decision, as well to create a performance-and- achievement based reward system. In the national scope, it is needed to improve the performance accountability Implementation.

In order to identify the success or the fail of policy implementation, the organization can use Mc. Kinsey'7-S' framework. With this management equipment, the draw of problems in its policy implementation can be viewed as an interconnected unification system, where its problem solving must be viewed comprehensively."

"PT Suminar Surya merupakan perusahaan swasta nasional, yang berdiri sejak tahun 1991. Perusahaan ini mempunyai potensi untuk lebih berkembang, karena memiliki kinerja yang baik dalam pelayanan jasa konstruksi. Tesis ini bertujuan untuk mengkaji strategi pemasaran agar dapat memenangkan persaingan dalam bisnis jasa konstruksi, dan diharapkan pula dalam jangka panjang dapat berkembang lebih baik. Penelitian ini di awali dengan menganalisis faktor-faktor yang berpengaruh, baik yang berasal dari dalam (internal) perusahaan, maupun yang dari luar (ekstemal) perusahaan, dengan maksud agar memperoleh gambaran yang obyektif tentang kekuatan dan kelemahan, serta peluang dan ancaman pada perusahaan. Untuk memperoleh data primer diajukan kuesioner dan wawancara terhadap level manajerial perusahaan tersebut, dan untuk faktor ekstemal pada tenaga ahli, terutama di luar perusahaan yang terkait dalam bidang jasa konstruksi. Pengolahan data melalui metoda Proses Hirarki Analitik (PHA) untuk mendapatkan bobot derajat kepentingan setiap faktor. Hasil uji faktor lingkungan tersebut digunakan untuk menganalisis strategi utama melalui analisis SWOT. Dengan demikian diperoleh gambaran kekuatan bisnis dan daya tar* industri untuk pengembangan strategi bersaing. Posisi bersaing PT Suminar Surya berdasarkan hasil analisis SWOT, temyata berada pada posisi mendukung strategi agresif, dari kekuatan internal dan berbagai peluang eksternal, dan berada pada kuadran I. Strategi alternatif adalah : keunggulan biaya menyeluruh dan strategis fokus. Penetapan strategi pada keunggulan biaya menyeluruh, agar dapat dipraktekkan pada perusahaan, untuk formulasi strategi di terapkan bauran pemasaran (produk, harga, tempat, promosi, serta orang, lingkungan fisik dan proses)."