Table of Content

Hakim S., Akram, Husnan L.H.

• POTENTIAL USE OF VIRTUAL CURRENCIES IN MONEY LAUNDERING AND TERRORISM FUNDING IN INDONESIA; pp. 5-11
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.01

Abstract and key words:

• Virtual Money emerge as payment instruments in recent years. Based on the report of the Indonesian NRA Team in 2015, virtual currecy such as Bitcoin consider as Tindak Pidana Pencucian Uang (TPPU) emerging threat because the use of Bitcoin in Indonesia has been developed as an alternative payment of property transactions, luxury vehicles, beverage and accommodation. The aim of this study is to analyze the potential use of virtual currency in money laundering and financing terrorism in Indonesia. The absence of regulatory and oversight authorities, the use of vulnerable virtual currency is used for illegal transactions, money laundering and terrorism financing. The conditions of such transactions can open up opportunities for fraud and crime in various forms that can harm society. In addition to the virtual currency that has a vagueness underlying asset for its value, speculative virtual currency transactions can pose a risk of bubble that not only harms the public but also potentially disrupts the stability of the financial system.
• Virtual currency, money laundering, terrorism funding, Indonesia.

Wisnujati N.S., Nuhfil H., Budi S., Syafrial

• THE IMPACT OF REVOKING TRADE RESTRICTION ON THAILAND TOWARDS THE PRODUCTIVITY OF INDONESIA’S RICE DURING THE ERA OF ASEAN ECONOMIC COMMUNITY; pp. 12-19
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.02

Abstract and key words:

• The establishment of the ASEAN Economic Community are due to a number of reasons, namely the financial crisis in 1997 to 1998. Western countries that are unsympathetic to negotiation, instigated to establish a new trade group on the southeast Asia region. Furthermore, the competition between China and Japan to become the regional leader in Asia, led both countries to seek regional partnerships with other countries within the ASEAN jurisdiction. There is also the concern regarding the rapid economic growth in China and India, as well as the proliferation of preferential trade agreements.
• ASEAN, economic community, trade restriction, simulation.

Yulianto, Suripto

• EMPLOYEES’ PERFORMANCE BEFORE AND AFTER E-GOVERNMENT IMPLEMENTATION: A CASE STUDY OF THE LOCAL BOARD FOR FINANCE AND ASSET MANAGEMENT IN TANGGAMUS REGENCY OF INDONESIA; pp. 20-24
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.03

Abstract and key words:

• This study aims to examine the difference between the performance of employees before and after e-government implementation. This research used quantitative approach with questionnaires distributed to 36 employees from the total population of 57 people at the Local Board for Finance and Asset Management in Tanggamus Regency. The results were tested using stepwise method with 3 variables of employee performance. The results show that there is significant difference in work quantity and on time working performance before and after e-government implementation; while, the quality of work does not show any significant difference. Considering Wilk`s Lambda, there is significant difference on the performance of employees before and after e-government implementation. This research suggests that there is the need to improve Standard Operational Procedures related to the process of monitoring and improvement of the quality of work. This research also recommends that e-government can be implemented in all local institutions, especially for public services.
• E-government, employee, performance, working performance, public service.

Pradana F.A., Purwanti L., Prihatiningtias Y.W.

• AN INTENTIONALISM HERMENEUTIC STUDY ON THE INTERPRETATION OF EDUCATIONAL INVESTMENT; pp. 25-37
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.04

Abstract and key words:

• This study aims to know and understand the meaning of educational investment by Yayasan Abdi Masyarakat Madani Balikpapan using an intentionalism hermeneutic approach. In this study, this intentionalism hermeneutic approach was intended to understand the interpretation of educational investment in the form of permanent lecturer scholarships based on the cultural and historical contexts covering “texts” to know the intention or purpose of the informants. This study conducted in-depth interviews with five informants who are the boards of Yayasan Abdi Masyarakat Madani (YAMM-Bpn) and STIE MADANI (Institute of Economic Science MADANI) of Balikpapan in relation to the scholarship program. From the results, it was found some interpretations of educational investment, defining: educational investment as the fulfillment of a rice plate; educational investment as a means to fulfill the need of self-esteem; educational investment as a means to create a moral duty. This study is expected to give a new perspective to the academic community of accounting in understanding the profits derived from the investment. This research also confirms that the profits of educational investment expected by its investors are not directly materialistic, but rather lead to social improvements, in this term referring to the improvements of education quality in Balikpapan City.
• Educational investment, intentionalism hermeneutics, educational investment profits, qualitative accounting.

Fitri P., Matrodji M.

• ANALYSIS OF FUNDAMENTAL FACTORS’ EFFECT ON STOCK RETURN OF PROPERTY: A CASE STUDY OF PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION SECTOR OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2012-2016; pp. 38-47
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.05

Abstract and key words:

• The purpose of this study is to analyse the impact of fundamental factors on stock return of property, real estate, and building construction companies listed on the Indonesia Stock Exchange for the period of 2012-2016. The samples of this study are 41 property, real estate and bulding construction companies listed in Indonesia Stock Exchange for the period of 2012-2016. The results showed that debt to equity ratio and price to book value partially have positive significant effect toward the stock return of property, real estate, and building construction companies listed on the Indonesia Stock Exchange.
• Stock return, property, real estate, Indonesia, business.

Salamin P.P., Hermawan F., Setiawan K.

• MARKET AND FINANCIAL FEASIBILITY ANALYSIS: A CASE STUDY ON “PONDOK MARANGGI 17” RESTAURANT; pp. 48-53
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.06

Abstract and key words:

• PondokMaranggi 17 is the name of a new restaurant established in the year of 2017, located in Bekasi. The main menu of this restaurant is “Sate Maranggi”. The vision of this restaurant is to be the first choice for those who like Sate Maranggi, especially for those who live in region of Bekasi. In order to achieve this vision, PondokMaranggi 17 has to create the best quality and special taste of food and beverage. This business needs start-up capital amounting to Rp 223.454.600. Projected net profit in 2018 is Rp 91.276.960, and it will increase with average growth of 46.4% per year. The financial feasibility from the point of view Net Present Value, Payback Period, Average Rate of Return, and Profitability Index of this business is very feasible.
• Business, restaurant, market, profit, growth.

Devita L.D.R., Sahara A.

• THE INFLUENCE OF FASHION CONSCIOUSNESS AND BRAND IMAGE ON PURCHASE DECISION: A SURVEY ON FEMALE CONSUMER AT HOUSE OF RIA MIRANDA; pp. 54-59
• Language of atricle: English
• Crossref DOI: 10.18551/rjoas.2018-05.07

Abstrat and key words:

• This study aims to analyze and test the influence brand image and fashion consciousness on product purchasing decisions. Data were collected by distributing questionnaire and analyzed through descriptive analysis, classical assumption test, multiple linear regression analysis, F test and t test. The results of multiple linear regression analysis indicate that variable of brand image partially has significant influence on the product purchase decision variable, by showing sig. t (0.000) < α (0.05), fashion consciousness has a significant partial effect on the product purchase decision by showing sig. t (0.000) < α (0.05), brand image and fashion consciousness have significant effect on the product purchasing decision with sig value. F (0.000) < α (0.05), and the probability significance <0.05 is 0.000.
• Brand image, fashion consciousness, product, purchase decision.

Hapsari M.T., Domai T., Hidayati F.

• INTENSIFICATION STRATEGY OF RURAL AND URBAN LAND AND BUILDING TAX REVENUE IN TULUNGAGUNG REGENCY; pp. 60-64
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.08

Abstract and key words:

• This research discusses intensification strategy (PBB P2) of rural and urban land and building tax revenue in Tulungagung Regency through SWOT analysis. The problem arises as closed list system in Law No 28/2009 on Regional Tax and Regional Retribution as well as the amount of PBB P2 revenue realization during 2014-2017 tends to be below potential number which can be obtained. This research is classified as descriptive research through qualitative approach. The research results show that internal environment affecting PBB P2 revenue in Tulungagung Regency consists of institutional and employee affairs aspects. Alternative strategy for Tulungagung Regency Administration in order to increase PBB P2 revenue includes five alternatives based on their priority sequence – strategy on employee affairs, e-government, institutional, social and legal aspects.
• Strategy, intensification, land, buildings, taxes, SWOT analysis.

Rossanty N.P.E., Sudiro A., Armanu, Solimun

• IKHLAS BEHAVIOR AS THE INFLUENCE MODERATOR OF COMPETENCE AND CLIMATE OF SCHOOL ORGANIZATION ON PERFORMANCE OF TEACHERS; pp. 65-73
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.09

Abstract and key words:

• This study tries to assess the influence of ikhlas behavior as the moderator of competence and the climate of school organization on the performance of teachers in the city of Palu. This explanatory research uses quantitative (positivist) approach. The population is 988 middle-school teachers in Palu, 286 respondents were obtained through probability sampling. The inferential statistical method used in the data analysis is WarpPLS. The results of this study show that competence and the climate of school organization significantly affect the performance of teachers. Meanwhile, behavior of ikhlas does not moderate the effect of competence on teachers’ performance. It strengthens the influence of the climate of school organization on the performance of teachers.
• Ikhlas behavior, competence, climate of school organization, performance, teachers.

Tamaela E.Y., Hetharie J.A., Huwae V.E.

• EXTENSION AND CONSEQUENCE OF BURNOUT ANTECEDENT MODEL TO JOB SATISFACTION OF COLLEGE LECTURERS WHO CONCURRENT STRUCTURAL POSITION AT PRIVATE-OWNED UNIVERSITY IN ISLANDS OF AMBON, INDONESIA; pp. 74-85
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.10

Abstract and key words:

• This research aims to describe and analyze the effects of the role conflict, the intrinsic motivation and an excessive workload to burnout and satisfaction level of college lecturers who concurrent structural position at Private-Owned University (PTS) in islands of Ambon. The result of hypothesis testing through confirmatory factor analysis and path analysis shows that intrinsic motivation and work overload are proven to significantly affect burnout level, and intrinsic motivation, role conflict and burnout are proven to significantly affect job satisfaction level.
• Role conflict, intrinsic motivation, excessive workload, burnout, job satisfaction.

Hardi B.R., Kusuma W.A.

• DEVELOPING STUDENT FINANCIAL INFORMATION SYSTEM WITH THE BASIS OF CROSS-PLATFORM DESKTOP APPLICATION; pp. 86-97
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.11

Abstract and key words:

• This study aims to develop student financial information system so that it can be applied in SMAN 1 Panggul. The electron framework is applied to student financial application with the basis of cross-platform desktop application. Based on the research findings, it can be concluded that if we can develop a website then it is not impossible if we want to create a desktop application. With the advancement of the technological era, we need to think twice in order to minimize the time and the effectiveness of something in order to work more functionally and flexibly. This study presents a comparison between two development types of cross-platform for desktop application: object-oriented solution and web-based solution.
• Information system, application, cross-platform, web solutions.

Patwayati, Ridwan M.

• ANALYSIS OF MEDICAL AND PARAMEDIC SERVICES’ EFFECT ON TREATMENT AWARENESS THROUGH SATISFACTION OF TUBERCULOSIS PATIENTS IN KENDARI, INDONESIA; pp. 98-106
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.12

Abstract and key words:

• The study aims to know and analyze the influence of medical personnel and paramedics’ service quality on service satisfaction as well as to examine the effect of service satisfaction on the awareness of TB patients to get treatment in Kendari. The study is expected to be a source of information in the implementers of TB control programs, i.e. to provide satisfactory and effective service for patients. The results of the study suggest a positive and significant influence between the services of medical personnel to patient satisfaction; it has a path coefficient of 0.531 and CR of 2.830 with a probability level of 0.005. The influence of paramedic service to patient satisfaction shows a path coefficient of 0.002 and CR of 0.02 with a probability level of 0.984; this shows a positive but not significant influence. The effect of patient satisfaction on the awareness of treatment shows a path coefficient of 1.261 and CR. 2.09 with a probability level of 0.009; this shows that patient satisfaction has a positive and significant effect on the awareness of treatment.
• Quality, satisfaction, service, health, patients.

Inabhimantra A., Soewarno N., Isnalita

• ERP IMPLEMENTATION EFFECT ON INTERNAL CONTROL OF CORPORATE BANKING IN INDONESIA STOCK EXCHANGE LISTING IN 2014-2016; pp. 107-115
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.13

Abstract and key words:

• Enterprise Resource Planning (ERP) is a single data entry system that provides many benefits for the company, one of them an increase in internal controls. This study aims to determine the factors that affect the internal control of companies using ERP implementation variables as independent while the size of the company and leverage as control variables. The samples used were banking companies listed in Indonesia Stock Exchange in 2014-2016. The results showed that ERP implementation has no effect on the company's internal control, while the size of the company's control variables showed significant results.
• Control system, firm size, leverage, internal control, business.

Djaha A.S.A., Lino M.M., Mau A.E.

• SOCIAL CAPITAL MAKING THROUGH LOCAL INSTITUTION: A VILLAGE COMMUNITY EMPOWERMENT STRATEGY IN THE PULAU BUAYA VILLAGE, EAST NUSA TENGGARA OF INDONESIA; pp. 116-122
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.14

Abstract and key words:

• Solidarity of rural communities is a form of social capital which needs to be maintained, developed, and preserved in all aspects of village life. One of the social capital in the implementation of village development is independence and participation of village communities. In Pulau Buaya Village, there are two institutions that maintain, develop and preserve community participation in the village. These are adat (customary) and religious institutions. "Gotong royong (mutual cooperation) is associated with customary or religious activities, even the sick endeavor to participate in an activity". Failure in participation results in expulsion from the life of the village community (social sanction) hence causes embarrassment, disturbed self-esteem in the eyes of members of the village community. No matter how small the activity conducted by village government is, the participation shown is false participation. Activity participation was due to money or counter-achievement. Thus empowerment of social capital at the village level requires local institutions that ensure social capital need to be involved in various village policy formulations. Therefore the village government needs to involve local institutions (religion and adat) to empower social capital in the village.
• Empowerment, social capital, local institutions, village, community.

Situmorang P., Ahmad R., Noor F.B.M., Nursadi H.

• CONSUMER LEGAL PROTECTION AGAINST HOUSING DEVELOPERS: AN EXAMINATION OF SALE AND PURCHASE OF FLATS BEFORE COMMENCEMENT OF CONSTRUCTION PROCESS; pp. 123-135
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.15

Abstract and key words:

• This paper aims to examine the importance of the law on consumer protection in Indonesia in the case of buying flats/apartments from developers who sell the properties before they develop them. There is a phenomenon where flat developers can market and sell units of flats/apartments to public even though the construction of flats has not been implemented and many legal requirements in terms of administrative, technical and ecological have not been fulfilled. This paper found that many developers sell units of flats/apartments when they have not fulfilled all the requirements including legal aspect from the government. Findings also show that although developers and consumers have a binding agreement in selling and buying flats/apartments, in this case, consumers are often in a weak position and incur losses compared to developers. This paper also highlights that there is still the absence of sanctions for developers who violate the regulation, although the law on consumer protection is enforced through regulating on the marketing of the units of flats/apartments. It is therefore, suggested that developers have to comply with the guideline of selling and buying of the units of flats/apartments based on the Decree of the Indonesian Minister of Public Housing. Thus, for developers who sell the units of flats/apartments improperly may be subject to criminal or imprisonment penalties. For instance, imprisonment or penalties result from making a binding agreement on selling and buying which have not fulfilled various requirements from the government. It is therefore asserted that the government and developers need to socialize the obligations of developers to consumer base Government Regulation Number 88 (2014), on the units of flat/apartment and on consumer rights. On the other hand, consumers should pay attention to legal aspect in buying a unit of flat/apartment. Thus, in terms of law, this paper suggests the need for revision of Law Number 20 (2011) and Law Number 1 (2011) to establish a regulation on sanctions for developers who sell units of flat/apartment in violation of all requirements.
• Consumer, legal protection, developer, consumer, flat, apartment, regulations.

Amrillah, Suparman L., Sulaimiah

• EFFECT OF LEADERSHIP AND WORK ENVIRONMENT TOWARD ORGANIZATIONAL COMMITMENT WITH JOB SATISFACTION AS INTERVENING VARIABLES; pp. 136-147
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.16

Abstract and key words:

• The aim of this study is to analyze and to know the significant effect of leadership, work environment to job satisfaction and organizational commitment of elementary school teachers in Batukliang subdistrict. The sample of this research are teachers with civil servant status (PNS) at education institution of elementary school in Batukliang sub-district spread over 45 elementary schools with 200 teachers (excluding school principals). Sampling technique in this research is using purposive sampling. Data analysis done using path analysis with Structural Equation Modeling with AMOS-20. The research results showed that leadership and work environment have a significant effect on satisfaction of elementary school teachers in Batukliang sub-district.
• Leadership, work environment, job satisfaction, organizational commitment, teacher.

Hidayati, Triyuwono I., Baridwan Z.

• ETHNOMETHODOLOGY STUDY ON THE PRACTICE OF INFORMAL ACCOUNTING INFORMATION SYSTEMS IN LOCAL GOVERNMENT: A STUDY IN BARITO REGENCY, SOUTH KALIMANTAN PROVINCE, INDONESIA; pp. 148-155
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.17

Abstract and key words:

• The purpose of this study is to comprehend and portray the practice of informal accounting information systems within a government organization. The results of this study found that informal accounting information systems in the public sector were a system with no written procedures and policies, but conducted spontaneously, without any arrangement and agreement within the organizational structure. Informal accounting information systems in the public sector were conducted through interactions among staffs, discussions in an unplanned meeting, and the use of social media as a means of coordination. In addition, informal accounting information systems in the public sector were also practiced through improvisations such as the use of personal notes, reporting schedules creation, and financial reporting checklists aimed at supporting the effectiveness of accounting information system practices.
• Accounting, information systems, informal, public sector.

Aninam J., Maryunani, Susilo

• THE EFFECT OF FUND ALLOCATION OF SPECIAL AUTONOMY OF ECONOMICAL GROWTH IN WEST PAPUA PROVINCE; pp. 156-161
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.18

Abstract and key words:

• Indonesian central government’s policy on special autonomy for West Papua regional government stands on Act # 21 of 2001. It is accompanied with the policy of regional addition of West Papua province in accordance to Act #35 of 2008. Under its special autonomy, West Papua has its own authority and fund called Special Autonomy Fund. This fund is oriented to support five areas considered important to indigenous West Papua people. They include education, health, infrastructure, people’s economy and affirmation/other areas. The study applies secondary data from library study, generalized structured component analysis method for data analysis concerning the effect of fund allocation on economic growth in West Papua province. The result confirms that fund allocation does not have an effect on economic growth in West Papua.
• Special autonomy, fund, economic growth, regional development, local regulations.

Nurmarini V.M., Hakim A., Rozikin M.

• THE DEVELOPMENT OF MINAPOLITAN AREA BASED ON PARTICIPATORY PLANNING IN INCREASING FISHERMEN COMMUNITY WELFARE: STUDY IN MINAPOLITAN AREA OF SEI IJUM RAYA VILLAGE, EAST KOTAWARINGIN REGENCY; pp. 162-170
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.19

Abstract and key words:

• One of the development priorities implemented by the government is economic development, as one of the backbones of the national economy, which is capture fishery sector. Sei Ijum Raya village has a huge fishing potential supported by the natural and geographical condition of the area which is flowed by a Mentaya River. Broadly, Minapolitan area development planning in Sei Ijum Raya village aims to improve the welfare of the community, especially fishermen. The problems' complexity raises the need for community involvement planning in the development of Minapolitan areas to support the utilization of potentially productive resources. Sei Ijum Raya village with its various potentials may be considered as a unique village, in which coconut palm is a potential that can be utilized, but the community awareness on the importance of exploring the region potential is still very minimal. The findings of the field showed that there were acceleration and breakthrough efforts in marine and fishery development supported by economic policy as well as conducive social and political climate. In this case, cross-sectoral coordination and support, as well as other stakeholders, become one of the most important prerequisites.
• Natural resources, income, fishermen communities, inhibiting factors, human resources, infrastructure.

Jelliani, Kasimin S., Zakiah

• ANALYSIS OF ASYMMETRIC PRICE TRANSMISSION IN THE NAGAN RAYA DISTRICT'S RICE MARKET; pp. 171-176
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.20

Abstract and key words:

• Asymmetric price on the rice marketing is a crusial problem and often occurs in the process of distribution from the farmers to consumers. This research aim to analyze the asymmectric price on the rice marketing of Nagan Raya District by using the quantitative testing with asymmetric price transmission theory approach done by using the Error Correction Model. The results show that in the short term the price of GKP at the farmers level with the price of rice at the end consumers level is asymmetrical, while in the long term is symmetrical.
• Asymmetric price, rice, Error Corection Model, policies, farmers.

Bustamin, Muluk M.R.K., Hermawan

• SCENARIO PLANNING TO INCREASE THE VALUE OF LOCAL AGRIBUSINESS COMMODITIES IN INDRAGIRI HILIR DISTRICT OF RIAU; pp. 177-183
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.21

Abstract and key words:

• Indragiri Hilir District as the largest producer of coconut commodity on National and International scale has not been able to provide prosperity for the society whose 70% of economy depends on the sector. This is due to high complexity of existing problems. Therefore, this research used scenario planning concept with SRI method because the approach is able to accommodate the complexity and high uncertainty and is suitable for future decision-making. Data was collected through interview, observation, and secondary data to determine six stages of SRI, namely strategic decision, key decision factors and environmental forces by using macro analysis (SEPT) and micro (Five Forces Porter), the outputs later become inputs for making scenario logic, then described in details on strategy implications. This paper offers 4 alternative scenarios to increase the value of future coconut commodity Inhil Scintillating and Inhil Industry Growth as scenario optimization. While Inhil Challenging as a moderate scenario, Inhil Dreaming becomes the worst scenario for the sustainability of coconut industry in Inhil District.
• Coconut, commodity, scenario, planning, SRI method.

Topowijono, Supriono

• SOCIAL IMPACT OF TOURISM DEVELOPMENT: A STUDY IN GUBUGKLAKAH TOURISM VILLAGE, INDONESIA; pp. 184-187
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.22

Abstract and key words:

• Tourism is one of four biggest resource of Indonesian income. The development of Indonesian tourism business is rapid. However, there are both positive and negative impacts behind the rapid development of the business, whether in its social, economic, culture, and safety field. This research is conducted in order to identify the social impact of tourism development in Gubugklakah Tourism Village Malang, Indonesia. The method used in this research was qualitative with descriptive approach. The data were collected through interview using purposive and snowball sampling to determine the respondents. The result of this research shows that there are both positive and negative in social field from the tourism development in Gubugklakah. The positive impact is teenager’s delinquency can be directed to a more productive activity. Meanwhile, the negative impact is the environment is disturbed such as voice pollution, trash, and the decrease of original culture of the village rubbed down by the tourists.
• Tourism, development, policies, business, income.

Putera A., Balaka M.Y., Gamsir

• THE ANALYSIS OF BAD CREDITS ON GENERAL SERVICE AGENCY (BLUD) MICROCREDIT «HARUM» IN KENDARI, INDONESIA; pp. 188-194
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.23

Abstract and key words:

• This research is motivated by a number of bad credits that occurred in the General Services Agency (BLUD) Microcredit «Harum» in Kendari. The purpose of this study is to determine the factors that cause bad credit. The research used a qualitative approach by taking informants from managers (managers and field employees). The results showed that the factors causing bad credit are: the customer moved the different address; business does not run smoothly or bankrupt; the marketing / surveyor only chase bonus; no coordination between husband / wife; death, and limited number of employees.
• Credit, microcredit, bank system, market, finance policy. 

Sonhaji, Triyuwono I., Djamhuri A., Mulawarman A.D.

• THE CONSTRUCTION OF SHARIA MANAGEMENT ACCOUNTING OBJECTIVES: REACHING LIQAA-A RABB AND MAQASHID SYARIAH; pp. 195-204
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.24

Abstract and key words:

• This study aims to construct the concept of Sharia Management Accounting (ShMA) objectives as an alternative to the conventional Management Accounting whose values are not always compatible with Moslem entrepreneurs. The Entrepreneurs need an information system which contains Islamic values namely ShMA. This study uses a qualitative approach through data identified from Islamic values from studying the Qur'an, hadiths and other Islamic literatures as well as interviews with informants. Under zikr, prayer, contemplation and analytical methods researchers come into a construction that the objectives of ShMA are essentially to help assist entrepreneurs in the provision and use of information that can allow to achieve the ultimate goals of life, namely liqaa-a rabb (“meeting” with God) and operational objectives of moamalah, maqashid syariah (sharia objective).
• Management, accounting, Sharia, Liqaa-a rabb, Maqashid Syariah.

Ismail R., Gunawan M.I.

• THE COMPARATIVE ANALYSIS OF PERFORMANCE STRUCTURAL AND FUNCTIONAL APPARATUS OF EXTENSION AND FOOD SECURITY AGENCY IN JAYAWIJAYA REGENCY OF PAPUA PROVINCE, INDONESIA; pp. 205-211
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.25

Abstract and key words:

• This study aims to determine whether there are differences in performance of structural apparatus with functional apparatus at Extension and Food Security Agency of Jayawijaya Regency. The samples in this study were 50 respondents, consisting of 25 structural apparatus and 25 functional apparatus. The results of study show that there are differences of performance, discipline and cooperation between structural and functional apparatus, but there is no difference in service orientation.
• Performance, agency, services, food security, cooperation.

Fahmi A., Zauhar S., Noor I.

• BEACH TOURISM PLANNING BASED ON GOOD GOVERNANCE PERSPECTIVE; pp. 212-218
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.26

Abstract and key words:

• Tourism development is one of the priority programs of the regional development. The reason is that the effect of tourism development can improve the regional economy. However, in order to improve the regional economy, tourism development should be managed based on the good governance. This research aims to identify the development planning of the Ujung Pandaran. This tourist attraction is one of the leading tourisms in Kotawaringin Timur Regency, Central Kalimantan Province, Indonesia. This research uses qualitative research type with analysis method proposed by Miles, Hubberman, and Saldana. The research results show that the tourism development planning of Ujung Pandaran beach has some limitations. The example of the limitation of the planning is the absence of feasibility analysis process and evaluation stage for the planning that has been determined. The failure of this process has impacted the implementation stage. The cooperation planning with the private sector that has been determined cannot be realized properly. Meanwhile, the existence of private sector participation in the tourism development is one of the criteria of tourism development planning based on the good governance perspective.
• Planning, tourism, good governance, policy, development.

Ubjaan J., Nimran U., Suharyono, Kusumawati A.

• MEASURING THE REVISIT INTENTION USING CITY BRANDING CONCEPT; pp. 219-228
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.27

Abstract and key words:

• The main purpose of this study was to build an understanding of the impact of city branding concept implementation on revisit intention with mediating variable of tourist satisfaction. In the tourism sector, recurring behavioral intentions are condition that describes the consumer's plan to revisit previously visited tourist destinations. The understanding of satisfaction and intention to return is very important because it is useful to develop tourism products that exist in the city especially related to aspects of city branding. This type of research was explanatory. The sample used in this study were 142 domestic tourists in the city of Ambon, Indonesia. Ambon Island has a characteristic surrounded by a group of islands that offer many natural attractions, beaches, recreation places, historical places and cultural heritage. General Structure of Component Analysis used to analyze the relationship between city branding concepts, satisfaction and revisit intention. The findings showed that city branding has a significant influence towards satisfaction of tourists and revisit intention. Besides, the satisfaction of tourists had a significant influence towards revisit intention.
• City branding, satisfaction, revisit intention, tourist, tourism sector, tourist satisfaction.

Sulistyawati D.A., Maarif S., Affandi J.

• THE EFFECT OF TRANSFORMATIONAL LEADERSHIP STYLE AND ORGANIZATIONAL CULTURE ON EMPLOYEE PERFORMANCE OF PT. SIERAD PRODUCE TBK; pp. 229-237
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.28

Abstract and key words:

• PT. Sierad Produce Tbk is one of the companies engaged in the poultry industry. The existence of business development in the poultry industry requires PT Sierad Produce Tbk continue to improve company performance. However, currently, the company is experiencing a decline in net sales from 2012 to 2016. It is inversely proportional to the rising chicken population rate. The decline in net sales in the company can be indicated due to the company performance. One of the factors affecting company performance is employee performance. There are several factors that can affect employee performance, one of which is transformational leadership style and organizational culture factors. This research was conducted to analyze the effect of transformational leadership style and organization culture on employee performance. Census was carried out by surveying 77 employees on supervisor position. The data analysis was performed by using the correlation analysis of spearman’s rank and Structural Equation Modeling – Partial Least Squares (SEM-PLS). The findings of this research indicated that there was a positive and significant effect between transformational leadership style and organization culture on employee performance where transformational leadership styles had greater effect compared to organizational culture.
• Employee, performance, organizational culture, transformational leadership style.

Sudiyono L., Yunikewaty

• THE ECONOMIC IMPROVEMENT AND COMMUNITY CULTURE BETANG DAMANG BATU TUMBANG ANOI IN CENTRAL KALIMANTAN; pp. 238-242
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.29

Abstract and key words:

• House of Betang Damang Batu Tumbang Anoi is a milestone in the framework of human rights enforcement in Central Kalimantan. House of Betang Damang Batu Tumbang Anoi is a symbol of the people's struggle to live in peace, peace, and prosperity between the hostile tribes. These homes have now become a tourist attraction that can increase revenue for local communities and local revenue. The research concludes that the tourism sector of house Betang Damang Batu Anoi can improve the economy and income of the society especially to a local community in Palangka Raya.
• Betang Damang Batu Anoi, local tourism potential, economic improvement, development.

Purnamasari A.A.S.I., Aryanto D., Wirajaya I.G.A., Sudana I.P.

• THE ATTITUDE OF KOH NGOMONG OF STATE CIVIL APPARATUS AND WHISTLEBLOWING INTENTION; pp. 243-255
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.30

Abstract and key words:

• This study analyzes whether the attitude of koh ngomong, subjective norms and the personal cost of reporting influence whistleblowing intention. The theory of reasoned action and the theory of planned behavior are used as the theoretical basis in this research. The population in this study is all the members of the Regional Organization (Organisasi Perangkat Daerah) Denpasar City. The method of determining the sample is purposive sampling. Hypotheses were tested using Partial Least Squares. The results of the analysis show that the attitude of koh ngomong and personal cost of reporting have a negative effect on whistleblowing intentions, while subjective norms have a positive effect on whistleblowing intentions.
• Whistleblowing, koh ngomong, subjective norm, personal cost of reporting, theory of reasoned action, theory of planned behavior.

Bajari A.H., Hakim A., Mardiyono, Hanafi I.

• THE IMPLEMENTATION OF POVERTY REDUCTION PROGRAMS THROUGH PNPM MANDIRI-PROSPEK: A STUDY CONDUCTED IN SOUTH JAYAPURA SUB-DISTRICT OF PAPUA; pp. 256-268
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.31

Abstract and key words:

• Contemporary phenomenon of poverty was always interested to be studied, given that the effort of poverty alleviation through various types of community empowerment program still found many deficiencies in terms of both the process and the implementation of poverty alleviation policy. This research aimed to study the phenomenon of reality, normative and theoretical gap of poverty alleviation policy implementation through Mandiri National Community Empowerment Program and Strategic Village Economic and Institutional Development Program (PNPM Mandiri-Prospek). This research was intensively carried out for two months using naturalistic inquiry approach sourced from informants, circumstances, and documents. This research was conducted in one sub-district and two villages, i.e. Tahima Soroma and Tobati villages. Data collection techniques used to conduct this research was observation, interview, and documentation science. Output program has been in accordance with the needs of target group representing that output program could be utilized properly. The implementation of community empowerment program through PNPM Mandiri-Prospek has been conducted in accordance with the application of empowerment principle/values.
• Implementation, poverty reduction, policies, community, empowerment, programs.

Zuhri N.M., Prasetiyono B.W.H.E., Yunianto Y.D.

• POSTHARVEST DEVELOPMENT STRATEGIES OF CORN AGRIBUSINESS IN GROBOGAN DISTRICT; pp. 269-280
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.32

Abstract and key words:

• The declining quality of corn, on the acceptance of raw materials in an industry caused by postharvest process at the level of farmers in Grobogan District that is still not appropriate, has resulted in the low price of the corn. The aim of this research was to know and evaluate the implementation of Good Handling Practices (GHP) in corn postharvest in Grobogan District and to determine the priority strategy in developing corn postharvest activities in Grobogan District. This research used the data sources obtained from interviews and questionnaires from the corn farmers and the related stakeholders. Furthermore, the data were analyzed descriptively using GHP checklist analysis method, SWOT analysis and AHP analysis. The findings showed that the application of GHP for farmers at the level of storage, facilities and cleanliness and recording was still not appropriate. From the SWOT analysis, the matrix position of postharvest activities was in quadrant I (S-O) which supported the development of competitive corn postharvest activities. The obtained AHP priority strategy was coaching and mentoring in corn postharvest activities (weight 0.412). In the priority alternatives from the 9 aspects, the most important aspect in the priorities of corn postharvest development was the improvement of postharvest modern technology (0.273). By having the improvement of technology, postharvest activities were expected to run effectively and efficiently so that the corn commodities will be competitive.
• Corn, postharvest, quality, competitive, price.

Sidhi S.D.P., Pujianto A., Prasetyo D., Nurfauzi A., Muhfizar

• EXPERIMENTAL STUDY OF SALTED FISH DRYING UNDER GREENHOUSE DRYER; pp. 281-287
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.33

Abstract and key words:

• A parabolic roof, active solar greenhouse dryer was developed and tested. The greenhouse dryer was 6.5 m2 in area and 2.5 m high. The greenhouse cover was made of polyethylene and the floor made of concrete paving blocks. Experiments were conducted in the tropical area of Sorong, West Papua, Indonesia (0°49' S and 131°14' E) over 3 days in December 2017. Variation of the salting method (brine and dry salting) and salt concentration (0.2, 0.25 and 0.3 g NaCl/g) were investgated to determine the effect of those variations on the moisture content and the drying rate of salted yellowtail fish. The temperatures of the greenhouse room and the ambient air, relative humidity, global solar radiation inside the greenhouse dryer and the velocity of the exhaust air were recorded hourly during the fish drying. Those data were used to determine the thermal efficiency of the greenhouse dryer. The temperature differences of the air inside the greenhouse and the ambient air reached 15.8°C. The temperature and relative humidity inside the greenhouse varied from 32°C to 51.4°C and 24.9% to 58.71%, respectively. This was within the recommended range for fish drying. In the first 8 hr of the dying process, a salt concentration of 0.2 g NaCl/g gave the fastest drying rate for both salting methods. For salted yellowtail fish the drying rate, the dry salting method was slower than the brine one.
• Greenhouse dryer, salted fish, salting method, salt concentration.

Erawati N., Darmanto Y.S., Winarni A.T.

• THE ANALYSIS OF QUALITY AND FOOD SAFETY ON FROZEN TIGER SHRIMP (PENAEUS MONODON) HANDLING IN CENTRAL JAVA, INDONESIA; pp. 288-296
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.34

Abstract and key words:

• Shrimp is one of Indonesia's fishery commodities that are still excellent. The value of shrimp exports was at the first rank for fishery products besides tuna. In January to August 2016, Indonesia's shrimp exports reached 136.3 thousand tons with a value of US $ 1.13 billion (BPS). The purpose of this research is to analyze the quality and food safety of frozen tiger shrimp that have been handled and processed by fish processing units in Central Java, Indonesia. This research uses descriptive and purposive random sampling method, by taking sample of raw material and final product of frozen tiger shrimp at three processing units in Central Java of Indonesia periodically. The results of organoleptic, microbiological and chemical tests show that the processing units in Central Java has performed good quality of frozen tiger shrimp products by conducting handling and processing the shrimp in accordance with the HACCP concept.
• Frozen tiger shrimp, quality, food safety, HACCP, Central Java, Indonesia.

Widyaningsih S., Dwiastuti M.E.

• PHYLOGENETIC RELATIONSHIP OF PHYTOPHTHORA SP. INFECTED CITRUS IN EAST JAVA OF INDONESIA USING POLYMERASE CHAIN REACTION; pp. 297-303
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.35

Abstract and key words:

• Soilborne Phytophthora species are the pathogen that causes several diseases on citrus in Indonesia. The objective of this research was to know phylogenetic relationship of Phytophthora sp. causing citrus crown rot disease in East Java Indonesia using Polymerase Chain Reaction. The research was carried out at Phytopathology Laboratory, Indonesian Citrus and Subtropical Fruits Research Institute (ICSFRI). The phylogenetic relationship analysis was based on PCR using ITS (Internal Transcribed Spacer) primer. In the research, 21 cultures of Phytophthora were isolated from infected citrus rootstock at citrus center production (Banyuwangi, Jember, Ponorogo, Blitar, and Tulungagung), 2 culture isolates from non citrus center production (Kraton-Pasuruan and Tlekung-Batu) and 1 culture isolate from apple rootstock infected by Phytophthora. The result showed that several isolates from Banyuwangi, Jember, Ponorogo, Blitar and Tulungagung have 100% similarity coefficient, while Banyuwangi-2 isolate have 82% similarity. Ponorogo isolates number 3, 4, and 5 have 100% similarity coefficient. That isolates with other 21 isolates have smallest similarity, i.e. 28%. These data suggest that frequent outbreaks of Phytophthora crown rot in various citrus growing centers might be resulted from other factors rather than from different genetic structure, such as climatic condition which is conducive for the disease epidemic, resistance of citrus rootstock, and plant maintenance.
• Citrus, disease, fungi, Phytophthora, variability.

Fahriyah, Hanani N., Koestiono D., Syafrial

• TECHNICAL EFFICIENCY AND SCALE EFFICIENCY OF SUGARCANE PRODUCTION; pp. 304-308
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.36

Abstract and key words:

• Sugar consumption in Indonesia is dominated by households and industry consumption. During 2015-2016, consumption of households was 2.9 MT and industry – 2.7 MT. On the same period, sugar production was 2.497 MT only. The gap between domestic output and demand of sugar increased gradually, and now Indonesia is becoming one of the biggest sugar net-importers. The dependence on large quantity of imported sugar has to be minimized. Scarcities of land and production resources require a strategy to increase agricultural productivity by using resources efficiently. Coelli et al (2002) revealed that the technical efficiency has an important role in productivity and agricultural growth. Therefore, efforts attempt to measure the technical efficiency of farming activities needs to be done in order to obtain an increase efficient productivity. The objective of this study is to analyze how the resource inputs were efficiently used determine scale efficiency of sugarcane farmers. Results show that the average technical efficiency and scale efficiency level are 0.917 and 0.856 respectively. Sugarcane farmers who had low TE scores (technically inefficient) were farmers who allocated their inputs (seed, fertilizer, herbicide and labor) excessively. This study also provides evidence that only 13% of sugarcane farmers in Kediri District who operate on optimal scale (Constant Return to Scale).
• Sugarcane, technical efficiency, scale efficiency, farmers, production.

Mantau Z., Hanani Ar N., Mustadjab M.M., Syafrial

• ANALYSIS OF TECHNICAL EFFICIENCY AND COMPETITIVENESS OF MAIZE FARMING IN GORONTALO PROVINCE, INDONESIA; pp. 309-319
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.37

Abstract and key words:

• This research aims to analyze the technical efficiency and the competitiveness level of maize farming in Gorontalo Province, Indonesia. The results showed that there are 3 variables of technical efficiency that influence significantly to maize production, such a planted area, seed quantity and NPK fertilizer. Meanwhile, 6 variables of inefficiency effect (farmer ages, farm experience, education level, member of household, total land area, and total incomes) has no influence to the maize production, significantly. The efficiency of farms is on the level of 0.66 (not efficient) which indicates that maize farm could produce, on average, 34% by using of a given set of inputs. PAM results showed that the maize farming in Gorontalo is no longer competitive because Domestic Resources Cost Ratio (DRCR) and Private Cost Ratio (PCR) were 1.85 and 3.81, respectively. Overall, the output and input policies of government were not effective to increase the production and competitiveness of maize farming in Gorontalo Province. To solve this problem, the government must be reorganize the tax policy of commodity, distribution cost subsidy and the most important is the government purchase price policy. The mutual cooperation in farming is better to be a legally by government to solve the inefficiency and high cost problems of farm labor.
• Maize farming, technical efficiency, stochastic frontier analysis, policy analysis matrix, competitiveness.

Atma A.A., Sjofjan O., Djunaidi I.H.

• EVALUATION OF CHLOROPHYLL, TANIN, GROSS ENERGY AND THE WOMB NUTRIENTS ON THE LEAVES AND THE SEEDS OF INDIGOFERA SP.; pp. 320-324
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.38

Abstract and key words:

• This research aims to evaluate the seeds and leaves of with the optimal level to the addition of material feeds in the form of Indigofera sp. flour. The result showed that the womb of chlorophyll of Indigofera sp. for its seeds were 159.5p glg, while for its leaves were 339,3p glg. Tanin’s identification of Indigofera sp. for its seeds were 0,84 ± 0,02 and for its leaves were 1,47 ± 0,01. The results of gross energy on Indigofera sp. were 4,421 for its seeds and 4,229 for its leaves.
• Chlorophyll, tanin, gross energy, proximate analysis, Indigofera sp.

Trindade A.M.

• THE ROLE OF SEED SIZE AND NITROGEN IN THE DEVELOPMENT OF GLYCINE MAX (L.) MERRILL; pp. 325-334
• Language of article: English
• Crossref DOI: 10.18551/rjoas.2018-05.39

Abstract and key words:

• This research aimed to study the role of sink capacity approached from genotype with the seed size in the development and the result of soybean (Glycine max (L.) Merrill). This research was conducted during October 2017 - January 2018 at Indonesian Legume and Tuber Crops Research Institute of East Java. The experimental field sat at 400 meters above sea level, its type of soil was regosol with brown-gray color. This research result concluded that there was no interaction between seed size and nitrogen dose to the growth or result of soybean, sink capacity approached from seed size has an influence on the growth and the result of soybean: plant height, total leaves, weight of wet stover, weight of dry stover, total root nodules, number of nodes, number of productive branches, harvest dates, number of pods per sample, weight of 100 g seed.
• Seed size, nitrogen, soybean, plant growth, legumes.