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Abstrak :
Penelitian ini menunjukkan determinan dari net interest margin (NIM) dan non interest income (NII) yang bertujuan untuk menganalisa hubungan antara NIM dan NII di Indonesia. Hanya sedikit penelitian dengan tujuan ini dan penelitian tersebut menghasilkan hasil yang berbeda untuk setiap sampel dan periode. Karena itu, penelitian ini dilakukan untuk fokus pada bank-bank di Indonesia. System GMM digunakan untuk mengontrol hubungan yang simultan pada NIM dan NII bank umum nasional devisa di Indonesia selama 2004-2011. Penelitian ini menemukan adanya beberapa determinan NIM dan NII yang tidak berpengaruh signifikan secara statistik di Indonesia. Hasil penelitian ini juga menunjukkan adanya hubungan yang negatif dan signifikan secara statistik antara NIM dan NII. Akan tetapi, risiko aktivitas tradisional yang tidak berpengaruh signifikan terhadap aktivitas non tradisional secara statistik memberikan kesimpulan yang berbeda dengan penelitian-penelitian sebelumnya yaitu bank meningkatkan aktivitas non tradisional bukan untuk menutupi penurunan dari pendapatan margin. ......This study examines the determinants of bank net interest margin (NIM) and non interest income (NII) in order to analize the relationship between NIM and NII in Indonesia. System GMM is employed to control for the simultaneity between NIM and NII for foreign exvhange bank in Indonesia during the period of 2004-2011. This paper find some the determinants of NIM and NII statistically insignificant in Indonesia. This study's result also shows a statistically significant negative relationship between NIM and NII. However, risk of the traditional activities statistically insignificant correlated with non traditional activities provides a different conclusions with earlier studies that is banks increase their non traditional activities not to offset the decline in margin income.

Abstrak :
Penelitian ini bertujuan untuk mengetahui perlakuan manajemen laba ketika perusahaan mengalami financial distress, perbedaan manajemen laba antara periode krisis dengan non krisis dan menganalisis perbedaan pengaruh financial distress terhadap manajemen laba antara periode krisis dan periode non krisis. Manajemen laba akrual diukur dengan menggunakan model Kothari et al. (2005) dan manajemen laba melalui aktivitas riil diukur dengan menggunakan model Roychowdhury (2006). Penelitian dilakukan pada 154 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2007-2010. Hasil penelitian menunjukkan bahwa financial distress hanya berpengaruh pada manajemen laba akrual dan produksi berlebihan dan tidak berpengaruh pada manipulasi penjualan dan pengurangan biaya-biaya diskresioner. Periode krisis hanya berpengaruh terhadap praktik manajemen laba riil melalui produksi abnormal dan tidak berpengaruh terhadap manajemen laba akrual dan kedua manajemen laba riil lainnya. Diduga pada saat periode krisis perusahaan tidak memiliki kemampuan untuk melakukan manajemen laba riil melalui produksi abnormal. Variabel krisis tidak tidak terbukti membuat hubungan financial distress dengan manajemen laba riil melalui produksi abnormal menjadi semakin negatif. Latar belakang dari motivasi tersebut yaitu membuat pasar yakin bahwa perusahaan masih tetap mampu bertahan melakukan aktivitas riil dalam kondisi politik-ekonomi yang sedang buruk sehingga akan meningkatkan respon yang baik dari pasar. ......The purpose of this study are to determine the treatment of earnings management when the company experienced financial distress, earnings management differences between crisis and non crisis period, and analyze the differences in the effect of financial distress on earnings management between the crisis and noncrisis periods. Accrual earnings management is measured by using a model of Kothari et al. (2005) and earnings management through real activities is measured using the model Roychowdhury (2006) which divided by three proxies: sales manipulation, overproduction, and reduction of discretionary expenses. The sample of this research are 154 manufacture companies listed on Indonesian Stock Exchange in 2007-2010. The results show that financial distress only impact on accruals earnings management and real management through overproduction and has no impact on real management through sales manipulation and reduction of discretionary expenses. Crisis only impact on real management through overproduction and has no impact on accrual-based earnings management and for both earnings management through real activities. Variable crisis does not proven make the relationship between financial distress with real earnings management through abnormal production became increasingly negative. It is suspected to make sure the market that the company is still able to survive through real activity in bad political-economic conditions that will improve good responses from the market.

Abstrak :
ABSTRAK Sumber daya merupakan komponen penting bagi suatu organisasi dalam menjalankan aktivitas bisnisnya. Kesadaran akan kepemilikan sumber daya serta alokasi sumber daya yang optimal sangat berperan untuk mencapai hasil yang maksimal. BLU Pusfatekgan LAPAN memiliki sejumlah sumber daya yang unik yang membedakan dengan pelaku usaha layanan produk dan jasa teknologi dirgantara yang lain. Kepemilikan serta penggunaan sumber daya dan kapabilitas BLU Pusfatekgan LAPAN secara efisien akan memunculkan peluang besar bagi organisasi agar dapat beroperasi secara ekonomis dan baik untuk mencapai keunggulan kompetitif. Untuk mempertahankan kinerja yang unggul dalam bisnis layanan produk dan jasa teknologi dirgantara, maka BLU Pusfatekgan LAPAN harus memiliki faktor-faktor yang mampu membuatnya sulit untuk ditiru oleh pesaing. Penelitian ini bertujuan untuk menganalisis lingkungan internal BLU Pusfatekgan LAPAN melalui pendekatan Resource-Based View (RBV) dengan mengetahui sumber daya dan kapabilitas melalui analisis rantai nilai (value chain) dan dalam upaya merumuskan strategi keunggulan kompetitif bisnis menggunakan kerangka kerja VRIO, yang terdiri dari bernilai (value), langka atau sulit didapatkan (rare), tidak mudah ditiru (imperfectly imitable), dan terorganisasi dengan baik oleh perusahaan (organization). Pendekatan RBV ini dapat mengidentifikasi sumber daya dan kapabilitas yang berpotensi sebagai kekuatan internal perusahaan untuk mencapai keunggulan bersaing yang berkelanjutan. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif studi kasus. Hasil penelitian menunjukkan sumber daya (resources) dan kapabilitas (capabilities) yang dimiliki BLU Pusfatekgan LAPAN dan teridentifikasi sebagai sumber keunggulan berjumlah 24 sumber daya dan 28 kapabilitas. Berdasarkan pengujian menggunakan kerangka VRIO diperoleh hasil bahwa terdapat 9 sumber daya dan 10 kapabilitas yang mampu memberikan keunggulan kompetitif bagi bisnis produk dan layanan yang dijalankan oleh BLU Pusfatekgan LAPAN.

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ABSTRACT Resources are essential components for an organization in carrying out its business activities. Awareness of resource ownership and optimal resource allocation was instrumental to achieve maximum results. BLU Pusfatekgan LAPAN has a number of unique resources differenta from other businesses competitors. Ownership and use of resources and capabilities efficiently BLU Pusfatekgan LAPAN will bring great opportunities for organizations to operate in an economical and good for achieving a competitive advantage. To maintain superior performance in business services aerospace technology products and services, the BLU Pusfatekgan LAPAN must have factors that could make it difficult to be imitated by competitors. This study aimed to analyze the internal environment through an approach BLU Pusfatekgan LAPAN Resource-Based View (RBV) to determine the resources and capabilities through the value chain analysis (value-chain analysis) and in an effort to formulate strategies competitive advantage VRIO business use framework, which comprises of worth (value), rare or difficult to obtain (rare), not easily imitated (imperfectly imitable), and well organized by the company (organization). The RBV approach can identify resources and capabilities as a potential internal power companies to achieve sustainable competitive advantage. The method used in this study is a qualitative research method of case studies. The results show the resources (resources) and capability (capabilities) that are owned BLU Pusfatekgan LAPAN and identified as a source of excellence resource totaling 24 and 28 capabilities. Based on testing using the framework VRIO result that there are 9 resources and 10 capabilities that can provide a competitive advantage for the business products and services that are run by BLU Pusfatekgan LAPAN.

Abstrak :
ABSTRAK Corporate Social Responsibility (CSR) merupakan faktor yang terpenting untuk mempengaruhi citra perusahaan. Penelitian kuantitatif ini mencoba menjelaskan sejauh mana pengaruh program CSR PT Lafarge Cement Indonesia di Aceh dalam bidang pendidikan, ekonomi, social agama dan kesehatan terhadap citra perusahaan dilihat berdasarkan persepsi masyarakat terhadap program CSR. Penelitian ini mengungkapkan persepsi masyarakat terhadap program ekonomi yang dilakukan, berpengaruh terhadap citra perusahaan, sementara tiga pilar lainnya yang berupa pendidikan, social agama dan kesehatan tidak berpengaruh terhadap citra perusahaan. Oleh karenanya program CSR yang dilakukan perusahaan dalam bidang ekonomi disarankan untuk tetap menjadi program prioritas dibandingkan ketiga pilar lainnya, karena akan meningkatkan citra perusahaan.

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ABSTRACT Corporate Social Responsibility (CSR) is an important factor to affect the company image. This quantitative research is trying to see the extent of CSR program PT Lafarge Cement Indonesia in Aceh (education, economic, social religious and health) influence the corporate image by judging public perception of the CSR program. This study reveals the economic program affect the company's image, while the other three pillars are not influential. The economic program is advised to remain a priority program of the three other pillars, as it will enhance the company's image.

Abstrak :
"An updated new edition of the comprehensive guide to reading and understanding financial reportsFinancial reports provide vital information to investors, lenders, and managers. Yet, the financial statements in a financial report seem to be written in a foreign language that only accountants can understand. This new Eighth Edition of How to Read a Financial Report breaks through that language barrier, clears away the fog, and offers a plain-English user?s guide to financial reports. This updated edition features new information on the move toward separate financial and accounting reporting standards for private companies, the emergence of websites offering financial information, pending changes in the auditor?s report language and what this means to investors, and requirements for XBRL tagging in reporting to the SEC, among other topics. Makes it easy to understand what financial reports really say Updated to include the latest information financial reporting standards and regulatory changes Written by an author team with a combined 50-plus years of experience in financial accounting With this new edition of How to Read a Financial Report, investors will find everything they need to fully understand the profit, cash flow, and financial condition of any business"-- Provided by publisher.

Abstrak :
Volume 24 of Advances in Taxation contains seven articles, covering topics such as the impact of FASB Financial Interpretation No. 48 adoption through the lens of debt covenants; conflicting results in two prior studies on the relation between aggressive financial reporting and tax reporting; how a firm's external environment affects its tax avoidance activities; and bonus depreciation. Other articles use a behavioral research methodology to explore generational values and attitudes towards tax fairness and tax compliance; the expectation gap between tax clients' motivations to hire tax preparers versus tax preparers' perceptions of those clients' motivations; and evidence on the level and determinants of corporate income tax compliance costs.

Abstrak :
An up-to-date look at the most important issues surrounding fixed income securitiesFixed-income securities traditionally promised fixed cash flows (like bonds), but with recent innovations in this field, including products for which the promised cash flows depend on the level of interest rates, a new understanding of this subject is needed. That's why Bruce Tuckman and Angel Serrat have returned to create the Third Edition of Fixed Income Securities. Considered the go-to-guide for information on fixed income securities, this latest edition covers the most advanced thinking in the field and comprehensively shows how to value the complete universe of fixed income securities. Included are all the latest fixed income securities valuation models and techniques, as well as expert insights on their applications in real-world situations. The Third Edition also contains two new chapters dedicated to foreign exchange markets and corporate bonds, and credit-default swaps. Reflects the most current thinking on valuation and modeling of fixed income securities Includes examples, applications, and case studies to illustrate the practical uses of difficult concepts Follows a modern approach to fixed income application and risk control A companion Workbook is also available so you can hone your skills and test the knowledge you've gained from the actual text Fixed Income Securities, Third Edition approaches a theoretically demanding field from the working professional's point of view. From swaps and options to spreads of spreads and basis trades, this hands-on guide goes straight to the heart of fixed income knowledge and provides a template for trading and investing in the twenty-first-century marketplace"--Provided by publisher

Abstrak :
How and why do strategic perspectives of financial institutions differ by class and region? Strategies of Banks and Other Financial Institutions: Theories and Cases is an introduction to global financial institutions that presents both theoretical and actual aspects of markets and institutions. The book encompasses depository and non-depository Institutions; money markets, bond markets, and mortgage markets; stock markets, derivative markets, and foreign exchange markets; mutual funds, insurance, and pension funds; and private equity and hedge funds. It also addresses Islamic financing and consolidation in financial institutions and markets. Featuring up-to-date case studies in its second half, Strategies of banks and other financial institutions proposes a useful theoretical framework and strategic perspectives about risk, regulation, markets, and challenges driving the financial sectors.