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"ABSTRACTIn order to improve and maintain its competitive advantage, the company must choose the right strategy so that the expected performance can be achieved. But the right strategy is not enough, because the important factor that determines the performance is the alignment between strategy and its contingency variables. This study aimed to examine whether the performance of manufacturing companies in Indonesia is influenced by the alignment of strategy with the variable contingency, consist of competition intensity and sophistication of management accounting practices. Cluster Analysis is used to assess the sophistication of management accounting practices. This research used three-way ANOVA to examines strategy alignment and its effect on performance. The results indicate that the performance of manufacturing companies in Indonesia is not influenced by the alignment of strategy with the variable contingency."

"ABSTRACTIn this study studied is the influence of auditor independence on the integrity of financial statements at manufacturing companies listed on the Indonesia Stock Exchange (BEI). In this research use secondary data. The sample of this research is manufacturing company year 2013-2015 by using purposive sampling method. There are 41 companies that meet the criteria as the research sample. This research uses descriptive research with quantitative method. Result of hypothesis test of partial correlation states that variable of auditor independence (X) has no effect to integrity of financial statement (Y) where sig value. (2-tailed) of 0.115 and the probability significance of 0.206> 0.05. While the results of testing the significance of a simple correlation obtained value of auditor independence variable significance of 0.693 value above the level of significance that has been specified that is 0.05. From this research only test one variable that allegedly have an effect on to integrity of financial statement, so that only can explain its influence equal to 0,5%, and the rest influenced by other variable not examined in this research."

"ABSTRACTThe purpose of this research is to examine and analyze the role of management accounting practices in the mediated relationship influences the quality of the accounting information system and Enterprise Resource Planning systems (ERP) against the performance of the company. Design/ methodology/ approach to hypothesis testing using partial least square approach (PLS). We perform an empirical study against the 89 companies in Indonesia that use ERP systems. Findings indicate that management accounting practices could bring impact on company performance of 63.7%. In this study found the findings that accounting techniques used after the use of Enterprise Resource Planning systems (ERP) can affect the performance of the company amounting to 68.5%. The influence of the use of management accounting provides the mediation role against the improved performance of the company. Research limitations/ implications of this model indicates that the effect of the use of mediation practice of management accounting is an important variable for understanding how to utilize a system of Enterprise Resource Planning (ERP) exactly, but if not There is a push from Top management in accepting changes to it will not be achieved. The practical implications of adopting the system of Enterprise Resource Planning (ERP) systems integration and ensure that the impact on the business value. In order for the system of Enterprise Resource Planning (ERP) has a positive impact on the value of the business, the process of integration with the Enterprise Resource Planning system (ERP) should be ensured. Originality/ value - this research provide new knowledge about the importance of the use of contemporary management accounting practices used with Enterprise Resource Planning systems (ERP) to improve the performance of the company."

"ABSTRACTThe Islamic banking industry is currently one of the main indicators of the development of Islamic financial economics in general in Indonesia. This study tries to analyze the CCR and BCC models as a basic model in the DEA to see the level of efficiency of sharia commercial banks in Indonesia for the period 2007-2014. The results of the study conclude that the average efficiency of CRS as a whole from BUS in Indonesia is relatively low at 66%, while the average standard deviation is 0.14. This indicates the poor performance of the Sharia banking industry in general in Indonesia. Nevertheless, the VRS approach of Islamic banks has a higher efficiency value, namely 81%. For the analysis of bank groups with efficiency and stability efficiency criteria for VRS, there are 2 sharia commercial banks in quadrant 1 (high efficiency low stability), there are 4 Islamic banks in quadrant 2 (high efficiency and stability), and 3 Islamic banks into quadrant 3 (low efficiency and stability). Meanwhile there are 2 sharia commercial banks that are in the quadrant 4 category (low efficiency and high stability)."

"ABSTRAKThis study aims to analyze the factors that influence the customers' decision in using Islamic banking in Tasikmalaya. This study uses a quantitative method. The data used in this study is primary data. Primary data was obtained from questionnaires distributed to a hundred customers of Islamic banking in Tasikmalaya. Analysis of data uses multiple linear regression and the results show that in partial the variable of profit sharing has significantly positive effect on the customers' decision to use islamic banking, the variable of religion quality has significantly positive effect on the customer's decision to use islamic banking, the variable of education has significantly positive effect on the customer's decision to use islamic banking,the variable of income doesn't have significantly positive effect on the customer's decision to use islamic banking and the variable of products and services have significantly positive effect on the customers' decision to use islamic banking in Tasikmalaya."

"ABSTRACTThis research aims to test Information Content Hypothesis of Jakarta Islamic Index (JII) for stock prices. Two Independent Samples T-Test is used to test the difference of 195 stock prices in 39 companies entering and leaving the 5 JII lists during 2015-2017. The result is that there are differences of stock prices when company is listed compared to the stock prices when the company is taken out in the JII list. The companies have higher stock prices when it entered than when it is excluded in JII."

"ABSTRACTThe profession of tax consultants is a profession that has ethical decision issues, because these professions are often confronted with conditions of ethical dilemmas, which always threaten the credibility of these professionals, especially the tax consultant profession. There are two views on factors that influence the unethical actions an individual makes. First, views that argue that unethical actions or decision-making are more influenced by the individual's moral character. Second, unethical actions are more influenced by the environment, such as the ethical culture of the organization in which the individual works. Individual characteristic factors that influence decision making include machiavellian behaviour. The research population is all tax consultant in Denpasar City. The study sample was the entire study population. The data used is the primary data obtained from the survey using the questionnaire instrument. Analyzer used is partial least square. The results of the study found that ethical culture produces ethical decisions when the consultant is confronted with an ethical dilemma. Conversely, the macheavellian behaviour of low levels can lead to ethical decisions."

"ABSTRAKPrior studies have focused on the determinants of cash holdings. The purpose of this study is to investigate the relationship between cash holding and stock liquidity in Indonesia. This study employs panel data analysis for a sample of 115 manufacturing firms listed on the Indonesia Stock Exchange over the period from 2010 to 2014. This study considers share turnover as the proxy for the stock liquidity. The results show that stock liquidity has a positive and significant effect on cash holding. This finding is in line with Chen et al. (2012), Nyborg and Wang (2013), and Tehrani et al. (2014)."

"Penelitian ini dilakukan untuk mengukur hubungan di antara kualitas layanan, kepuasan pelanggan dan niat perilaku. Metode survei digunakan untuk mengumpulkan data dari pelanggan yang mendapat perawatan di organisasi medis militer di Malaysia. Hasil analisis model jalur Smart-PLS menegaskan bahwa hubungan antara fitur kualitas layanan (tangible, reliability, responsiveness, assurance dan empathy) dengan kepuasan pelanggan berkorelasi secara positif dan signifikan dengan niat perilaku. Hasil ini menunjukkan bahwa pengaruh fisik, reliabilitas, responsif, jaminan, dan empati terhadap niat perilaku dimediasi oleh kepuasan pelanggan. "

"ABSTRACTPenelitian ini bertujuan untuk menganalisis sikap konsumen terhadap kartu kredit syariah dan konvensional. Dengan menggunakan data survei kuesioner online dari 51 responden di Surabaya, Jawa Timur, penelitian ini mengungkapkan bahwa sebagian besar konsumen memiliki kartu kredit karena faktor kenyamanan, adanya hubungan baik dengan bank, dan adanya penawaran dari pihak pemasaran. Oleh karena itu, penjualan adalah cara paling ampuh untuk mengajak masyarakat daam memiliki kartu kredit syariah. Banyak pelanggan tidak peduli apakah kartu kredit mereka berbasis syariah atau tidak, asalkan salesman mempromosikan kartu kepada mereka dan kartu tersebut dapat memenuhi kebutuhan pribadi mereka terutama untuk transaksi penjualan dan pembelian secara online, mereka akan menggunakan kartu tersebut. Jumlah penduduk Muslim yang besar di Surabaya harus menjadi bagian dari pasar yang menguntungkan untuk kartu kredit syariah. Oleh karena itu, pendidikan tentang cara konsumsi Islam dan bahaya riba harus dipromosikan di Surabaya."