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Abstrak :
Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris atas keterlibatan perusahaan dalam manipulasi aktivitas riil, pencapaian tolak ukur laba, dan kinerja operasional masa mendatang peruahaan. Sampel penelitian berasal dari industri manufaktur Indonesia untuk tahun 2008-2010. Penelitian ini menguji apakah perusahaan yang berhasil memenuhi tolak ukur laba terlibat dalam manipulasi aktivitas riil, dan pengaruhnya terhadap kinerja operasional perusahaan di masa mendatang. Manipulasi aktivitas riil dalam penelitian ini terdiri dari manipulasi aktivitas riil melalui beban penjualan, umum, dan administrasi, penyesuaian penjualan aset untuk mencatat keuntungan, dan produksi berlebih yang mencerminkan adanya intensi pemotongan harga dan pemberian kredit lunak untuk meningkatkan penjualan atau menurunkan harga pokok penjualan. Hasil penelitian ini menunjukkan bahwa perusahaan di Indonesia tidak menggunakan manipulasi aktivitas riil untuk mencapai target laba perusahaan. Selain itu, penelitian ini juga menunjukkan bahwa perusahaan yang berhasil memenuhi tolak ukur laba dan juga terlibat dalam manipulasi aktivitas riil tidak memberi konsekuensi signifikan pada kinerja masa mendatang perusahaan. ......The focus of this study is to analyze and to give an empirical result of real activities manipulation, meeting earnings benchmark, and future performance. The observation sample consists of manufacturing firms in Indonesia from 2008-2010. This research aims to analyze whether firms meet their earning benchmark by engaging real activities manipulation, and how it influences the future performance. Real activities manipulation in this research includes decreasing discretionary SG&A expense, timing the sale of fixed assets to report gains, and overproduction reflecting an intention to cut prices or extend more lenient credit terms to boost sales and ⁄ or overproduction to decrease COGS expense. The result of this study shows that manufacturing firms in Indonesia do not engage in real activities manipulation to meet their earnings benchmark. Besides, this research also finds that there is no significant consequence between meeting earning benchmark by engaging real activities manipulation on future performance.

Abstrak :
Fokus dari penelitian ini adalah Untuk menganalisis pengaruh supply chain management capabilities terhadap operational petformance, Untuk menganalisis pengaruh supply chain management capabilities terhadap financial performance, Untuk menganalisis pengaruh operational performance terhadap financial performance, dan Untuk menganalis is p engaruh supply chain management capabilities terhadap financial performance dimediasi oleh operational performance di PT IPC Terminal Peti kemas Hasil penelit ian ini men unj ukkan bahwa terdapat pengaruh supply chain management capabilities terhadap operational performance, terdapat pengaruh supply chain management capabilities terhadap financial petformance, terdapat pengaruh operational performance terb adap financial performance, dan terdapat pengaruh supply chain management capabilities terhadap financial performance dimediasi oleh operational performance. ......The Focus of this study was analyzed the effect of supply chain management capabilities on operational performance, was analyzed the effect of supply chain management capabilit ies on financial performance, was analyzed the effect of operational performance on financial performance, and was analyzed the effect of supply chain management capabilities on financial performance mediated by operational performance at PT IPC Container Terminal. The results of this study indicate that there is a influence of supply chain management capabilities on operational performance, a influence of supply chain management capabilities on financial performance, a influence of operational performance on financial performance, and influence of supply chain management capabilities on financial performance mediated by operational performance.

Abstrak :
Perkembangan industri telekomunikasi semakin meningkat pesat demikian juga industri penyewaan menara telekomunikasi sebagai industri pendukung. PT XYZ sebagai salah satu pelaku dan bahkan sebagai pelopor dalam industri penyewaan menara telekomunikasi di Indonesia harus mampu memenangkan persaingan dan manjadi yang terbaik dalam industri tersebut sehingga mampu memberikan kinerja yang terbaik dimata pelanggan. Kinerja operasi dan pemeliharaan ditentukan oleh kemampuan team dan kemampuan pelayanan kepada pelanggan sehingga dapat memberikan tingkat kepuasan bagi pelanggan. Untuk memberikan analisa kinerja operasi dan pemeliharaan maka digunakan data yang terkait dengan pelanggan seperti keluhan pelanggan, respond time, waktu penyelesaian keluhan, kepuasan pelanggan, downtime dan biaya untuk melaksanakan operasi dan pemeliharaan serta team yang secara langsung menangani operasi dan pemeliharaan. Data yang digunakan adalah data tahun 2007 dan semester I tahun 2008. Analisa kinerja menggunakan metode maintenance scorecard, yang diawali dengan menentukan KPI (Key Performance Indicator) berdasarkan 6 (enam) perspective didalam maintenance scorecard yaitu productivity, cost efficiency, safety, environment, quality dan learning. Berdasarkan KPI tersebut dilanjutkan dengan melakukan analisa kinerja. Hasil analisa penilaian kinerja berdasarkan berbagai perspektif tersebut secara umum sudah cukup baik seperti perspektif cost efficiency, safety, environment dan learning tetapi dalam perspektif productivity dan quality yang terkait dengan pelayanan pelanggan harus dilakukan tindakan perbaikan karena masih belum sesuai target yang ditetapkan. ......Nowadays, the telecommunication industry is growing rapidly, which also has direct impact to the growth of Tower Leasing Business as a supporting industry in Indonesia. PT. XYZ as a key player and even a pioneer in the Tower Leasing Business, must be able to gain the competitive advantage in the market and be the leader in the industry, hence can provide a quality service to its customer as demanded. The performance of Operation and Maintenance, as one of critical factor for customer satisfaction, is heavily depend upon ability and capability of team, as well as ability to provide an excellent service to customer, to meet their expectation. In order to conduct performance analysis of Operation & Maintenance, the following data which relate to customer are required, such as : complaints, MTTR (Mean Time to Respond), Mean Time to Repair, customer satisfaction index, Down time per occurrence and cost associated with equipment as well as direct cost of all man power who run the operation & maintenance program. The data used for this analysis is taken from 2007 and 1st half of 2008. The performance analysis uses Maintenance Scorecard Method, which is started by defining KPI (Key Performance Indicator) based on 6 (six) factors in maintenance scorecard. They are: Productivity, Cost Efficiency, Safety, Environment, Quality and Learning. Once KPI is obtained, then evaluation of performance can start. The output of performance analysis based on those 6 factors, mostly demonstrate 'above average' point, such as Cost Efficiency, Safety, Environment, and Learning. However, the team still need to do a major improvement program in the area of Productivity and Quality, as the analysis result shows'below average' point.