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"Innovate or Die! Companies that cannot innovate and develop new products, strategies and technologies to keep ahead in today's fastpaced market will not succeed. Companies need a systematic framework so innovation can occur at any level of the organization. The A-F Model is a step-by-step process for developing a successful culture of innovation, bringing together the different individuals and groups across the organization for ideas to be created, developed and implemented."

"Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi kemungkinan kecurangan laporan keuangan dengan model F-Score. Faktor-faktor dalam model F-Score diukur dengan discretionary accrual dalam model Kasznik (1999), perubahan piutang usaha, perubahan persediaan, soft assets, perubahan penjualan tunai, perubahan ROA, perubahan abnormal jumlah pegawai, penerbitan surat berharga, market-adjusted stock return, dan lagged market-adjusted stock return (Dechow et al., 2011). Sampel penelitian terdiri dari 26 perusahaan yang melakukan kecurangan dan 26 perusahaan yang tidak melakukan kecurangan. Pemilihan sampel menggunakan metode matching sample berdasarkan industri dan ukuran perusahan. Hasil penelitian menunjukkan bahwa perubahan persediaan, dan market-adjusted stock return memiliki pengaruh negatif terhadap kemungkinan kecurangan laporan keuangan. Sementara, soft assets dan penerbitan surat berharga memiliki pengaruh positif terhadap kemungkinan kecurangan laporan keuangan

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The purpose of this research is to examine factors that affect the probability of fraudulent financial statement using F-Score model. Factors in F-Score model is measured by using discretionary accrual in Kasznik (1999), change in receivables, change in inventory, soft assets, change in cash sales, change in ROA, abnormal change in employees, issued securities, market-adjusted stock return, and lagged market-adjusted stock return (Dechow et al., 2011). The research is conducted by using samples of 26 fraud firms and 26 non fraud firms. The samples are matched based on industry and company size. The result shows that change in inventory, and market-adjusted stock return have negative effect on fraudulent financial statement. On the other hand, soft assets and issued securities have positive effect on fraudulent financial statement"

"Penelitian ini bertujuan untuk menganalisis prakondisi proses inovasi melalui A-to-F Model di PT Pratama Indomitra Konsultan dimana perusahaan ini sedang melakukan inovasi. Teori yang digunakan dalam penelitian ini adalah A-to-F Model oleh De Bes and Kotler (2015) dengan lima prakondisi yaitu Activators, Browsers, Creators, Developers, Executors, dan Facilitators. Pendekatan penelitian ini menggunakan pendekatan postpositivisme dengan teknik pengumpulan data melalui in-depth interview dan studi literatur. Hasil dan temuan penting pada penelitian ini adalah PT PIK telah melaksanakan inovasi secara terpisah dan memiliki fokus dan tujuan yang berbeda oleh masing – masing divisi serta telah memenuhi kerangka A-to-F Model secara sebagian. Adapun divisi yang melaksanakan inovasi yakni TP Doc, Tax Research Institute, Knowledge and Development Center, Tax Consulting dan Compliance, dan Asistensi Perpajakan. Temuan yakni (1) Activators, 5 dari 5 indikator terpenuhi dengan rincian terdapat batasan ruang lingkup inovasi, penentuan fokus inovasi, teknologi, struktur, keterampilan, pengetahuan dan kapabilitas, mampu mempengaruhi lingkungan, serta menetapkan strategi, sasaran, dan tujuan inovasi dalam pelaksanaan inovasi. (2) Browsers, 3 dari 3 indikator terpenuhi dibuktikan dari terdapatnya dukungan informasi, pemanfaatan teknologi dan proses eksplorasi dalam pengembangan inovasi. Selanjutnya (3) Creators, 3 dari 3 indikator terpenuhi berdasarkan pada temuan yakni terdapat dukungan dari pimpinan, pembentukan tim untuk menciptakan ide-ide baru, pengembangan ide dan analisa konsep, peluang dan solusi dalam pelaksanaan inovasi pada masing – masing divisi yang melaksanakan inovasi. (4) Developers, 3 dari 4 indikator sudah terpenuhi dalam pelaksanaan inovasi oleh masing – masing divisi. Hal ini didasarkan pada temuan penelitian yaitu terdapat keterlibatan para pihak dalam pengembangan inovasi, pengembangan produk inovasi, pengembangan ide menjadi solusi inovasi. Namun terdapat indikator yang tidak terpenuhi yakni strategi pemberdayaan inovasi. Dimensi (5) Executors, 4 dari 5 indikator yang ada sudah terpenuhi ditandai dengan adanya eksekusi penerapan inovasi, struktur organisasi, proses menjelaskan inovasi dalam organisasi, dan fasilitas dialog. Namun indikator standar dan prosedur tidak terpenuhi karena tidak ditemukan SOP dalam proses inovasi. (6) Facilitators, 4 dari 4 indikator sudah terpenuhi yang ditandai dengan adanya dana pendukung inovasi, pengaturan proses inovasi, catatan perbaikan dan proses pertimbangan dalam pelaksanaan inovas, dan pengambilan keputusan berjalannya inovasi.

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This study aims to analyze the prerequisites of the innovation process through the A-to-F Model at PT Pratama Indomitra Konsultan where this company is innovating. The theory used in this study is the A-to-F Model by De Bes and Kotler (2015) with five prerequisites namely Activators, Browsers, Creators, Developers, Executors, and Facilitators. This research approach uses a post-positivism approach with data collection techniques through in-depth interviews and literature studies. Important results and findings in this study are that PT PIK has carried out innovations separately and has a different focus and objectives by each division and has partially fulfilled the A-to-F Model framework. The divisions that carry out innovations are TP Doc, Tax Research Institute, Knowledge and Development Center, Tax Consulting and Compliance, and Tax Assistance. The findings are (1) Activators, 5 out of 5 indicators are fulfilled with details of the limitations of the scope of innovation, determining the focus of innovation, technology, structure, skills, knowledge and capabilities, being able to influence the environment, and setting strategies, goals and innovation objectives in implementing innovation. (2) Browsers, 3 of the 3 indicators are met as evidenced by the availability of information support, technology utilization and the exploration process in the development of innovation. Furthermore (3) Creators, 3 of the 3 indicators are fulfilled based on the findings, namely there is support from the leadership, forming a team to create new ideas, developing ideas and analyzing concepts, opportunities and solutions in implementing innovation in each division that implements innovation. (4) Developers, 3 out of 4 indicators have been fulfilled in the implementation of innovation by each division. This is based on research findings, namely that there is involvement of parties in the development of innovation, development of innovative products, development of ideas into innovative solutions. However, there are indicators that are not fulfilled, namely the innovation empowerment strategy. Dimension (5) Executors, 4 of the 5 existing indicators have been met marked by the implementation of innovation implementation, organizational structure, the process of explaining innovation within the organization, and dialogue facilities. However, standard indicators and procedures were not met because no SOP was found in the innovation process. (6) Facilitators, 4 out of 4 indicators have been fulfilled which is marked by the existence of innovation support funds, innovation process arrangements, records of improvement and consideration processes in implementing innovations, and making decisions on whether innovation will be run or not."

"Standar WiMAX, dengan kelebihannya mampu menyalurkan data kecepatan tinggi (sampai 75 Mbps) dengan jarak jangkau sampai 50 km, dan mampu mengatasi konsidi Non Line Of Sight (NLOS), sangat potensial diimplementasikan di Indonesia yang rnasih memiliki kesenjangan infrastruktur telekomunikasi. WiMAX dapat difungsikan untuk mendukung percepatan pembangunan infrastruktur akses, menutup kelemahan WiFi, atau sebagai solusi altematif bahckhaul komunikasi selular. Kelebihan lain standar WiMAX adalah kemampuan interoperability, yang pada implementasinya diharapkan mampu menyebabkan terjadinya kompetisi penyediaan perangkat sehingga bisa menurunkan tingkat harga.Melalui pembahasan beberapa kelebihan di atas, pada tesis ini dianalisa implikasi ekonomis (economic analysis) dari implementasi WiMAX, khususnya terhadap perencanaan investasi dan penurunan tarif layanan kepada pelanggan. Pembahasan didekati dengan beberapa asumsi perencanaan teknis yang sesuai dan prediksi penetrasi pasar berdasarkan kondisi geografi dan demografi. Kemudian dilakukan analisa terhadap kelayakan investasi dan pengaruhnya terhadap cost base jaringan, serta beberapa simulasi terhadap prediksi penurunan harga perangkat.Dari hasil analisa dan simulasi disimpulkan kondisi optimum secara ekonomis dan pengaruh penurunan harga perangkat terhadap penurunan tingkat harga layanan kepada pengguna.WiMAX standard, with its advantages in delivering high speed data (up to 75 Mbps), covering with radius up to 50 km, and ability of handling Non Line Of Sight (NLOS) conditions, has big opportunity to deploy on the country with vast infrastructure gap like Indonesia. WiMAX can be used to support the acceleration of access infrastructure development, complementing the WiFi disadvantages in term of distance, QoS and Security manner, or as an alternative backhaul for cellular communication. Other benefit of WiMAX is the ability of interoperability, that can be expected to accelerate the competition of equipment supply and reduce the price level.

With all the benefits above, this tesis analyzes economic implication (economic analysis) for the further WiMAX implementation, especially on investment plan and service tariff for end users. In perspective of several plan parameter assumptions accordingly and penetration prediction base on geographic and demographics profile, it will analyze the investment visibility and the influence to network cost base. It will be simulated also influence of the decreasing equipment price prediction.

From the result of analysis and simulation, it will conclude the optimum condition as economic perspectives and the impact of equipment price decrease to end users price level.

;WiMAX standard, with its advantages in delivering high speed data (up to 75 Mbps), covering with radius up to 50 km, and ability of handling Non Line Of Sight (NLOS) conditions, has big opportunity to deploy on the country with vast infrastructure gap like Indonesia. WiMAX can be used to support the acceleration of access infrastructure development, complementing the WiFi disadvantages in term of distance, QoS and Security manner, or as an alternative backhaul for cellular communication. Other benefit of WiMAX is the ability of interoperability, that can be expected to accelerate the competition of equipment supply and reduce the price level.

With all the benefits above, this tesis analyzes economic implication (economic analysis) for the further WiMAX implementation, especially on investment plan and service tariff for end users. In perspective of several plan parameter assumptions accordingly and penetration prediction base on geographic and demographics profile, it will analyze the investment visibility and the influence to network cost base. It will be simulated also influence of the decreasing equipment price prediction.

From the result of analysis and simulation, it will conclude the optimum condition as economic perspectives and the impact of equipment price decrease to end users price level.

;WiMAX standard, with its advantages in delivering high speed data (up to 75 Mbps), covering with radius up to 50 km, and ability of handling Non Line Of Sight (NLOS) conditions, has big opportunity to deploy on the country with vast infrastructure gap like Indonesia. WiMAX can be used to support the acceleration of access infrastructure development, complementing the WiFi disadvantages in term of distance, QoS and Security manner, or as an alternative backhaul for cellular communication. Other benefit of WiMAX is the ability of interoperability, that can be expected to accelerate the competition of equipment supply and reduce the price level.

With all the benefits above, this tesis analyzes economic implication (economic analysis) for the further WiMAX implementation, especially on investment plan and service tariff for end users. In perspective of several plan parameter assumptions accordingly and penetration prediction base on geographic and demographics profile, it will analyze the investment visibility and the influence to network cost base. It will be simulated also influence of the decreasing equipment price prediction.

From the result of analysis and simulation, it will conclude the optimum condition as economic perspectives and the impact of equipment price decrease to end users price level."