Browsing by Author "Utomo, Rochmad Bayu"

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    IMPROVING THE QUALITY OF LEARNING WITH ACTIVE E-LEARNING METHOD TO IMPROVE STUDENT'S SOFT SKILLS AND HARD SKILLS
    (Universitas Widyatama, 2014-02-14) Utomo, Rochmad Bayu; Sari, Diana
    Higher education faced the challenge of improving the students’ quality, as they are its most valuable asset. Similarly, Widyatama University has to build the students’ intellectual capital in order to produce graduates who have adequate scientific capabilities (hard skills) and personality skills (soft skills). While improving the hard skills, the development of the soft skills is often overlooked. Therefore, we have the strategy of inserting the soft skill attributes into the curriculum. This paper overviewed the implementation result of the learning process using soft skill approach. The purpose of this study was to determine the impact of the implementation of the learning process using Active E-Learning (AEL) method on the knowledge abilities (hard skill) and soft skill capabilities. The sample of this study were accounting students who were studying the “Introduction of Taxation” and “Advanced of Taxation”. The result of this study showed that the Active E-Learning approach potentially succeed in developing the soft skill performance of the students.
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    PENGARUH KEKUATAN BURUH TERHADAP KEBIJAKAN AKUNTANSI YANG DIMODERASI KEPEMILIKAN MANAJERIAL
    (Seminar Nasional, Fakultas Ekonomi , Universitas Kristen Maranatha, 2014-05-22) Hadian, Niki; Utomo, Rochmad Bayu
    The aim of this study is to answer the problem and to test whether: labour power has a negative impact onaccounting policy choices and each of these can be moderated by the influence of managerial ownership.The samples used in this study are manufacturing companies, consist of 112 companies over the years 2007-2009 with purposes of sampling as a sampling method. Hypothesis testing is done using logistic regression. The result of this study was able to prove that labour power had a significant positive impact on accounting policy choices and managerial ownership moderated significantly the positive impact of risk with accounting policy choices.
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    PENGARUH KEKUATAN BURUH TERHADAP METODE PERSEDIAAN
    (Jurnal Ilmiah Akuntansi dan Humanika, Jurusan Akuntansi S1 Universitas Pendidikan Ganesha, Volume 3 Nomor 1, 2013-12) Utomo, Rochmad Bayu; Hadian, Niki
    Tujuan dari penelitian ini adalah untuk menjawah rnasalah dm untuk rnengztji apakah: tenaga kerja memilikr dampak negat~f pa& metode persediaan. Sampel yang digunakan dalarn penelitian ini adalah perusahaan manufabur, terdiri dari 112 perusahaan selama tahun 2007- 2009 dengan tujuan sampling sebagai metode sampling. Uji hipolesis dilahkan dengan rnengpinakan regresi logistik. Hasil penelitian ini mampu mernbuktikan hahja tenaga kerja memiliki dampak positrf yang sign flkan pada metode persediaan.
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    PENGARUH LEVERAGE, BONUS PLAN, DAN KEKUATAN BURUH TERHADAP KEBIJAKAN AKUNTANSI
    (Seminar Nasional, Fakultas Ekonomi , Universitas Kristen Maranatha, 2014-05-22) Utomo, Rochmad Bayu
    The aim of this study is to answer the problem and to test whether: leverage has a positive impact on accounting policy choices, bonus plan has a positive impact on accounting policy choices,andlabour power has a negative impact on accounting policy choices. The samples used in this study are manufacturing companies, consist of 112 companies over the years 2005-2009 with purposes of sampling as a sampling method. Hypothesis testing is done using logistic regression. The result of this study was able to prove that bonus plan had a significant positive impact on accounting policy choices,leverage had a negative impact on accounting policy, and labour power had positive impact on accounting policy choices.
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    PENGARUH LEVERAGE, BONUS PLAN, DAN RISIKO TERHADAP KEBIJAKAN AKUNTANSI DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI
    (Jurnal Ekonomi Manajemen Akuntansi (JEMA), Universitas Mercu Buana Yogyakarta, Volume 2, 2013-04) Utomo, Rochmad Bayu
    The aim of this study is to answer the problem and to test whether: leverage has a positive impact on accotinting policy choices, bonzrs plan has a positive impact on accounting policy choices, risk has a positive impact on accotinting policy choices and each of these can be moderated by the influence of managerial ownership. The samples used in this study are ' mantfacturing companies, consist of 112 companies over the years 2005-2009 with purposes of sampling as a sampling method. Hypothesis testing is done using logistic regression. The result of this sttidy was able to prove that bonus plan had a significant positive impact on accounting policy choices, managerial ownership moderated signijicantly the positive impact of leverage with accozinting policy choices and managerial ownership moderated significantly the positive impact of risk with accounting policy choices.