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Abstrak :
The economic development may result in physical development growth that has to be done by construction service provider. This service may be provided locally or in other country area. While doing this construction service, the provider often faces a big safety risk and extra ordinary investment together with efficiency challenges. That is why the construction companies are always found to provide the big job in a joint operation form in order to share risks and benefits one another in a same level of quality. There are some key problems: (1) how to apply a good accounting process in a joint operation form (2) tax consequences of establishing a false form of joint operation (3) tax consequences of establishing a true form of joint operation in tax accounting view. In order to answer those key problems, the research was taken on Truba - Daewoo Joint Operation case. The focus of this research would be a study of literatures related to construction services in a Joint Operation form. As a result of data analysis and discussion, the conclusion of this process is (1) Truba - Daewoo Joint Operation was not established in a good Joint Operation form. There was no accounting process so you would not know the performance of this establishment immediately. There was also no tax return made as requested. Actually, based on this research, this Joint Operation should have accounting process because this form is really the same as Partnership, especially for tax purpose (2) there are some risks that could be happened. These risks are tax fines and penalties because of no accounting process. This condition could make tax auditors confuse because they would find no financial report so they could not determine tax payable amount (3) there are no clear tax rules as a guide for Joint Operation. The recommendations for these problems are (1) there is a need of having a clear tax rule for Joint Operation so there would be no disputes and no confusion of being a good taxpayer for Joint Operation. Government should pay attention on this matter (2) Construction Service Providers should have awareness on the terms that have same meaning with Joint Operation, such as consortium, joint operation, joint venture. This awareness is needed in order to avoid any unlimited disputes (3) Construction Companies should understand what client needs and wants related to commercial aspect (4) Construction Companies from the very beginning of construction service (from contract preparations) should be well prepared in order to understand the contract in detail.

Abstrak :
Industri konstruksi dikenal memiliki risiko tingkat perubahan dan ketidakpastian yang tinggi. Kompleksitas proyek ini menimbulkan tantangan bagi pendekatan manajemen keselamatan tradisional. Sebagai alternatif, digunakan pendekatan ketahanan terhadap manajemen keselamatan tradisional, yang dirancang untuk menghadapi ketidakpastian dalam lingkungan kerja berisiko tinggi dalam bentuk resilience safety culture. Penelitian ini akan melihat hubungan antara variabel resilience safety culture dan kinerja keselamatan pada perusahaan konstruksi di Indonesia dengan menggunakan pendekatan partial least squares structural equation modeling. Hasil pengujian PLS-SEM menunjukkan bahwa dari 12 variabel resilience safety culture, satu-satunya yang memiliki implikasi langsung terhadap kinerja keselamatan adalah variabel safety awareness. Oleh karena itu, variabel penentu utama dalam meningkatkan kinerja keselamatan perusahaan ini adalah variabel safety awareness. Disarankan bagi perusahaan untuk dapat meningkatkan safety awareness salah satunya melalui safety awareness workshop setiap tiga bulan dengan menyediakan informasi yang komprehensif terkait item dan risiko pekerjaannya serta peralatan yang akan digunakan sebagai salah satu cara untuk meningkatkan safety performance yang dianjurkan untuk diikuti oleh para pekerja. Hal ini akan berkontribusi pada kedalaman dan keluasan pemahaman pekerja tentang keselamatan. Selain itu perusahaan juga disarankan menerapkan rekomendasi lain yang diberikan dalam penelitian ini. Hasil penelitian ini diharapkan dapat digunakan sebagai pedoman bagi perusahaan dalam meningkatkan kinerja keselamatannya. ......The construction industry is known to have a high level of risk of change and uncertainty. The complexity of this project poses a challenge to traditional safety management approaches. As an alternative, a resilience approach to traditional safety management is used, which is designed to deal with uncertainty in a high-risk work environment in the form of a resilience safety culture. This research will look at the relationship between resilience safety culture and safety performance in construction companies in Indonesia using the partial least squares structural equation modeling approach. The results of the PLS-SEM test show that of the 12 variables of resilience safety culture, the only one that has direct implications for safety performance is safety awareness. Therefore, the main determining variable in improving the company's safety performance is the variable safety awareness. It is recommended for companies to be able to increase safety awareness, one of which is through safety awareness workshops every three months by providing comprehensive information regarding items and work risks and equipment to be used as a way to improve safety performance which is recommended for workers to follow. This will contribute to the depth and breadth of workers' understanding of safety. In addition, companies are also advised to implement other recommendations given in this study. The results of this study are expected to be used as a guideline for companies in improving their safety performance.

Abstrak :
Integrated management system is a necessity, where every company must be able to carry out a quality management system, safety management, occupational health and the environment simultaneously. This situation will certainly complicate the construction company in its implementation. Most of the integrated management system research is done not in construction companies, but in the manufacturing sector and also does not ensure knowledge management. Whereas to improve organizational performance, it is necessary to consider knowledge management in a practical information system. Practical web-based information systems are important for the successful implementation of integrated management systems. The development of Information Systems and knowledge management in this integrated management system is to be able to improve organizational performance in construction companies. The methodology in first phase is using PLS-SEM on process integration, RII and Neural Network on the integration risks contained in process integration, RII on audit integration to ensure process integration is carried out properly, then all of them are carried out knowledge management through RAM RACI. This research will produce a information system integrated management system to improve organizational performance with the development of knowledge management.

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Sistem manajemen terintegrasi adalah suatu keniscayaan, dimana setiap perusahaan harus dapat melaksanakan sistem manajemen mutu, manajemen keselamatan, kesehatan kerja dan lingkungan secara bersamaan. Keadaan ini tentu akan menyulitkan perusahaan konstruksi dalam penerapannya. Sebagian besar penelitian sistem manajemen terintegrasi dilakukan bukan di perusahaan konstruksi, tetapi di sektor manufaktur dan juga tidak memastikan untuk manajemen pengetahuan. Padahal untuk meningkatkan kinerja organisasi, perlu mempertimbangkan manajemen pengetahuan dalam sistem informasi yang praktikal. Sistem informasi yang praktikal penting dilakukan untuk kesuksesan penerapan sistem manajemen terintegrasi. Pengembangan Sistem Infomasi dan manajemen pengetahuan pada sistem manajemen terintegrasi ini adalah untuk dapat meningkatkan kinerja organisasi pada perusahaan konstruksi. Metodologi penelitian ini dimulai dengan menggunakan PLS-SEM pada integrasi proses, RII dan Neural Network pada integrasi resiko yang terdapat dalam integrasi proses, RII pada integrasi audit untuk memastikan integrasi proses dilaksanakan dengan baik, kemudian kesemuanya di lakukan manajemen pengetahuan melalui RAM RACI. Pada akhirnya, penelitian ini akan menghasilkan sistem informasi sistem manajemen terintegrasi  untuk meningkatkan kinerja organisasi dengan pengembangan manajemen pengetahuan.

Abstrak :
Penelitian ini bertujuan untuk melihat pengaruh pandemi COVID-19 terhadap spread harga saham perusahaan konstruksi di Indonesia dengan periode tahun 2020 – 2021. Penelitian ini menggunakan sampel yang berasal dari 29 perusahaan konstruksi yang terdaftar pada Bursa Efek Indonesia dalam kurun waktu 2020 – 2021. Jenis data pada penelitian ini adalah unbalanced panel data yang diolah menggunakan regresi panel data fixed effect model. Ukuran spread harga saham yang digunakan adalah pengukuran bid- ask spread. Dari penelitian ini dihasilkan temuan bahwa tidak terdapat pengaruh pertumbuhan angka kasus dan kematian COVID-19 terhadap spread harga saham perusahaan konstruksi di Indonesia pada periode tahun 2020 – 2021. ......This study aims to examine the effect of the COVID-19 pandemic on the stock price spread of construction companies in Indonesia for the period 2020 – 2021. This study uses samples from 29 construction companies listed on the Indonesia Stock Exchange in the period 2020 – 2021. Types of data in this study, unbalanced panel data was processed using fixed effect panel data regression model. The measure of the share price spread used is the measurement of the bid-ask spread. From this study, it was found that there was no effect of the growth in the number of cases and deaths of COVID-19 on the share price spread of construction companies in Indonesia in the period 2020-2021.