Ringkasan Jurnal Penelitian

Emosi dan akal merupakan dua bagian dari satu kesatuan. Keduanya bagaikan dua sisi mata uang yang saling berpengaruh. Maka dari itu, lahirlah sebuah istilah bernama Emotional Quotients (EQ). EQ adalah ukuran standar kecerdasan otak, atau Intelligence Quotients (IQ). IQ dan EQ adalah dua sumber daya yang bertautan; tanpa yang satu, maka yang lain akan menjadi tidak sempurna dan tidak efektif. IQ tanpa EQ dapat membuat kita berhasil meraih nilai A dalam ujian, akan tetapi tidak akan membuat kita berhasil dalam kehidupan. Wilayah EQ adalah hubungan pribadi dan antarpribadi.. EQ menyangkut harga diri, kesadaran diri, kepekaan social, dan kemampuan adaptasi sosial yang kita miliki. Bila EQ kita tinggi maka kita mampu memahami berbagai perasaan secara mendalam ketika perasaan-perasaan tersebut muncul, sehingga kita akan benar-benar memahami siapa diri kita sebenarnya. Dengan menjaga jalur-jalur komunikasi untuk tetap terbuka. EQ berperan penting di tempat kerja, dalam keluarga, masyaraka...

Definisi Analisis manajemen proyek adalah sebuah kajian tentang suatu usulan proyek sebelum proyek tersebut berjalan. Wewenang dari analisis ini biasanya berada di tangan manajer proyek. Dari definisi yang dikemukakan pada paragraf pertama tersebut, maka kita dapat kemukakan di sini bahwa analisis manajemen proyek menjadi unsur yang vital yang harus dilakukan oleh para pelaku proyek, serta pihak-pihak yang terlibat dalam proyek dimaksud, dengan tujuan untuk mengetahui tingkat kelayakan, validitas, logika, keamanan, dan keberhasilan proyek yang sedang diperjuangkan. Analisis manajemen proyek melibatkan banyak pihak baik secara langsung maupun tidak langsung. Singkatnya, semua elemen yang sekiranya terlibat di dalam proyek, harus dimasukkan ke dalam pertimbangan dan memerlukan kajian satu per satu secara cermat. Fungsi Analisis manajemen proyek berfungsi untuk: (1) menganalisis aspek-aspek yang akan mempengaruhi keberhasilan atau kegagalan suatu proyek yang diusulkan; (2...

Authors: Adila Pasalic-Kreso, Department of Education, Faculty of Philosophy, Sarajevo The educational system in Bosnia-Herzegovina (BiH) is at one of its most important turning points. Like most post-socialist countries, BiH is going through a transition process. Education as one of the most suceptible subsystems in every society, suffered not only from physical destruction, but also from political, ideological, and nationalist pressure compounded by the war. Although education is regulated by law, FBiH often runs into many dilemmas and obstacles in implementing its education policies. One dilemma concerns the question of whether to organize the public education system into special national schools with separate curricula. There is still political abuse of education at the national level that skillfully avoids each attempt toward sincere democratization and respect for cultural differences in the education system. Because political and nationalist ideology dominates education, there a...

Researchers: Cristobal Sanchez-Rodriguez Frank W. Dewhurst Angel Rafael Martinez-Lorente This study examined the use of IT to support TQM initiatives and their contribution to operational and quality performance in the manufacturing sector of Spain and provides a step towards understanding how IT and TQM jointly add value to manufacturing firms. Since, organizations use a variety of approaches and practices to remain competitive, identifying practices that positively impact on performance allows organizations to more effectively manage their scarce resources. The relative strength and significance of the structural model coefficients are instructive in understanding the positive effects of the use of IT in TQM on performance. Five of the seven uses of IT to support TQM factors were found to be significantly and positively related to operational performance. This suggests that managers who focus on improving operational performance measures (i.e. reduced unit production cost, faster del...

BAHASA INDONESIA Judul: Performance measurement in the public sector: the German experience Peneliti: Dorothea Greiling Tahun: 2005 Tujuan: Untuk mengetahui penggunaan ukuran kinerja pada sektor pemerintahan negara Jerman. Untuk mengevaluasi gaya penilaian kinerja dan memberikan rekomendasi demi penyempurnaan ukuran kinerja pada sektor pemerintahan/publik. Metode: Setelah mengamati tujuan yang hendak dituju oleh manajemen pemerintahan yang baru terbentuk, berdasarkan kajian teori yang telah ada sebelumnya, maka dilakukanlah pengamatan terhadap gaya ukuran kinerja di sektor publik negara Jerman. Evaluasi dilakukan berdasarkan tujuan yang hendak dicapai. Hasil: Sektor publik negara Jerman dapat dikatakan memulai start yang lambat dalam mengukur kinerjanya. Ukuran kinerja yang potensial belum dapat tercapai secara optimal karena keterlambatan pemerintah negara tersebut dalam menjalankan metode pengukuran ini. Keterbatasan: Perlu ada penelitian yang membahas biaya transaksi...

Analisis proksimat komposisi lemak pada ikan dapat dilakukan menggunakan metode-metode standar analisis Food Savety Regulation of Japan (Yamaji dan Sekiguchi, 1991). Kandungan air diukur melalui proses pengeringan menggunakan oven pada suhu 105 derajat Celcius. Kandungan lemak mentah dihitung menggunakan metode Soxhlet dengan bantuan diethyl ether untuk ekstraksi. Kandungan protein mentah dihitung menggunakan metode Kjedahl dan dengan mengalikan kandungan protein dengan konstanta 6,25. Kandungan abu dihitung melalui proses pemanasan pada suhu 550 derajat Celcius. Untuk analisis kelas lemak, lemak mentah diamati dengan kromatografi kolom gel silika dan di-elusi dengan kloroform untuk lemak netral, dilanjutkan perlakuan menggunakan methanol untuk lemak kompleks. Campuran larutan eluent ini kemudian dipisahkan dengan alat evaporator berputar. Lemak yang dihasilkan kemudian dianalisis dengan kromatografi lapisan tipis melalui sistem solvent : n-heksana-ether-asam asetat (80:30:1, vol/vo...

Review of literatures Hofstede (1987), Kanungo and Mendoca (1996), and Schein (2004): Domination of a culture in a society gives birth to a significant effect on individual and business behaviours in the society where individual or business take place. Antlov (1994), Magnis-Suseno (1997), Mann (1996), Mulder (1994), Yudianti and Goodfellow (1997): Javanese culture has become dominant and therefore influenced the business behaviours of Indonesian people. Kanungo and Mendunca (1996: 109): Socio-cultural environment determines management beliefs, values, and assumptions of subordinates and work behavior as part of the organizational work culture. Hofstede (1982): The principles of conflict avoidance and common respect are manifested within the social life of Javanese people through a hierarchical status and collectivism. This manifestation can be seen in the environmental-social relationship in Indonesia, either in business organization or in governmental bodies. Mash and Goodfellow (1997...

Ketentuan dasar mahkamah konstitusi Republik Macedonia dan perlunya reformasi Konstitusi Republik Macedonia memiliki ketetapan tersendiri tentang kedudukan mahkamah Konstitusi, berikut susunan, struktur, fungsi, dan kekebalan para hakimnya dan pengaruh hukum dan keputusannya. Berdasarkan pasal 113 Konstitusi negara tersebut, metode-metode cara kerja dan prosedur peradilan Konstitusi diatur dengan Rules of Procedure of the Court. Di dalam peraturan tersebut, Mahkamah Konstitusi didefinisikan sebagai sebuah organ negara Republik Macedonia yang melindungi konstitutionalitas dan legalitas di dalam pemerintahan. Peradilan Konstitusi Republik Macedonia, sesuai dengan status konstitusional yang dimilikinya, tidak memiliki pembagian wilayah kekuasaan atau wewnang. Perlindungan konstitusionalitas dan legalitas tidak mengandung arti pengecualian terhadap wewenang pemerintah, melainkan fungsi yang otonom dan independen. Pelaksanaan yurisdiksi Mahkamah Konstitusi Republik Macedonia berada di luar ...

Introduction We have recently witnessed significant emphasis on improving investor confidence and public trust in financial reports. Reported financial scandals (e.g., Enron, WorldCom, Global Crossing, Qwest, Parmalat) have eroded investor confidence and made forensic accounting an attractive career opportunity for accountants to combat fraud. Forensic accounting is defined in this study array as the practice of rigorous data collection and analysis in the areas of litigation support consulting, expert witnessing, and fraud examination. Review of Literature KPMG's Fraud Survey (2003) reveals that more companies are: recently experiencing incidents of fraud than in prior years; taking measures to combat; and launcing new anti-fraud initiatives and programs in response to the Sarbanes-Oxley Act of 2002 (KPMG 2003). PricewaterhouseCoopers' (PWC) 2003 Global Crime Survey indicates that 37 percent of respondents in 50 countries reported significant economic crimes with the average l...

Definition Forensic accounting is the application of investigative and analytical skills for the purpose of resolving financial issues in a manner that meets standards required by courts of law. This definition of forensic accounting includes no explicit reference to fraud although fraud investigations are part of forensic accounting. Fraud is the result of misleading, intentional actions or inaction (including making misleading statements and omitting relevant information) to gain an advantage. Forensic accounting is broader than fraud examination; it also includes services (that could involve investigations) related to the purchases of business, valuation of divorce assets, determination of the dollar value of damages to business property, and calculation of lost profits. Forensic accountant Forensic accountants apply special skills in accounting, auditing, finance, quantitative methods, certain areas of the law, and investigative skills to collect, analyze, and evaluate evidential m...

Researchers Siew Hong Teoh and T.J. Wong (1990) Documentation The Accounting Review Vol. 68 No. 2, April 1993, pp. 345-368 Purpose To find out the relationship between audit quality and earnings management. Method This study applied a single analytical formulae to relate the response to stock price and stock signal precision. Theory used int this study was a theory of single information signal (Holthausen and Verrecchia, 1998). The study used samples from industrial firm database of the Compustat. The firms were also listed on NYSE, AMEX, and NASDAQ. The samples were divided into two major groups: Big Eight (B8) and Non-Big Eight (NB8), in which the latter group consisted of firm-pairs which had been removed from the B8 to the NB, and vise versa. Results The clients' ERC in the B8 group was statistically higher than that of NB8. This result supported the conclusions of the previous studies that there were effects from several explanatory factors such as growth and pe...

Researcher: Vincent K. Chong (Cowan University) Publisher: Accounting, Organizations and Society (1996) This study examines the interactive effects of management accounting systems (MAS) design and task uncertainty on managerial performance. MAS design was defined in terms of the extent to which managers use broad scope MAS information; The responses of 42 managers, drawn from a cross-section of Australian manufacturing companies, to a questionnaire survey were analysed by using a multiple regression technique. The results showed that under a high task uncertainty situation, the extent of use of broad scope MAS information led to effective managerial decisions and hence to improved managerial performance. On the other hand, under low task uncertainty situations, the extent of use of broad scope MAS information led to information overload which was dysfunctional to managerial performance.  Sistem Akuntansi Manajerial, Ketidakpastian Pajak, dan Kinerja Manajerial: Sebuah catat...

Researcher Frank H. M. Verbeeten (2008) Purpose To find out whether performance management practice affects organizational performance in public sectors. Method This study was carried out based on theories of economics and behavior. It tried to differentiate between quantitative and qualitative performances. Samples used for the study were 93 public organizations in the Netherlands. Results The definition of a clear and measurable target was positively related to either quantitative performance or qualitative performance. The use of incentives was positively related to quantitative performance, but negatively to qualitative performance. The effect of performance management practices in public sector organizations were institutional. In a holistic view, these results showed that the effect of performance management practices was as important as economic effects in the public sector organizations. Limitation The results of this study was limited to public organizations in th...

Author: A. Setharaman M. Senthilvelmuguran Rajan Periyanayagam Fraud in accounting is a kind of action, which causes mistatement in financial statement. According to the Webster's New Dictionary, fraud means "an action, done voluntarily, to cause a person to give away his/her properties or rights considered eligible by the law." Agents of Federal Bureau of Investigation (FBI) explain that this offense is a fraud conversion and an effort to get money or properties owned by other parties by expressing wrong pretention: including within stealing by means of illegal check." (Farrell and Franco, 1999). Fraud has caused big loss of business world and given birth to social problems at the workplace. Detection of fraud is an observation over facts in order to find out fraud indicators. This study aimed to find out degree of awarness of the organizational security in planning and facilitating mutual efforts towards the eradication of the fraud offense. Fraud in computer accou...

Peneliti: Hans de Bruijn (2002) Tujuan: Untuk mengetahui strategi-strategi yang digunakan untuk mempersiapkan organisasi di dalam menghadapi resiko ukuran kinerja. Metode: Menilai dan mengukur lima strategi yang digunakan untuk mengukur kinerja: 1) toleransi untuk berbagi definisi produk (yang bersaing), 2) larangan monopoli terhadap pemberian makna, 3) pengurangan fungsi dan pembatasan forum, 4) pemilihan produk yang strategis, 5) pengaturan persaingan "pendekatan produk" dan "pendekatan proses". Hasil: Ukuran terhadap kinerja mencakup beberapa fungsi yaitu transparansi, pembelajaran, penilaian, dan pemberian sanksi. Perbedaan definisi produk memiliki keuntungan sebagai berikut: a) mengurangi konflik, b) menghasilkan gambaran yang lebih luas tentang kinerja, c) menjembatani insentif bagi perilaku yang merugikan, d) memperkuat wewenang manajer dalam mengukur kinerja organisasi. Jika jarak antara orang bagian produksi dan orang yang menerima produksi semakin jauh, ma...