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Abstrak :
ABSTRAK
Tujuan penelitian ini adalah untuk melihat perbedaan mark-up pembiayaan murabahah yang dilakukan dengan perhitungan future value berdasarkan tingkat margin dengan tingkat inflasi atau dengan tingkat suku bunga SBI. Serta untuk mengetahui perbandingan rata-rata mark-up pembiayaan murabahah pada masing-masing perhitungan, antara tingkat margin dengan tingkat inflasi atau tingkat margin dengan tingkat suku bunga SBI, dengan menggunakan alat uji analisis berdasarkan sampel paired z test dan t test (uji z dan uji t) dan uji Anova untuk melihat kesamaan varians masing-masing variabel. Hasil penelitian menunjukkan bahwa : (a) uji sample paired menunjukkan bahwa terdapat perbedaan yang signifikan antar masing-masing variabel. (b) uji Anova menunjukkan bahwa ada perbedaan masing-masing varians pada ketiga variabel.

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ABSTRAK
The purpose of research is for looking difference between mark-up of murabahah financing that is done by future value calculation based on margin level with inflation level or SBI interest level, and knowing mark-up degree of murabahah financing on calculation, between margin and inflation level or level margin and SBI interest level, wilh using analysis test device based on sampel paired z test and t test and Anova test for looking tho vanans same each variable. Research result show that : (a) sample paired test show that there is significant difference on each variable. (b) Anova test show that there is difference on each varians on three variable.

Abstrak :
Penelitian ini bertujuan untuk mengetahui implementasi dan evaluasi kinerja Pola Pengelolaan Keuangan Badan Layanan Umum (PPK-BLU) pada Universitas Terbuka (UT). Selain itu, penelitian ini mendeskripsikan hambatan dalam PPK-BLU di UT. Metode penelitian yang digunakan adalah analisis kualitatif. Teknik pengumpulan data dilakukan dengan observasi, wawancara, studi pustaka, dan telaah dokumen yang terkait dengan penelitian. Hasil dari penelitian ini, berdasarkan analisis evaluasi kinerja menunjukan bahwa UT telah menerapkan konsep Anggaran Berbasis Kinerja (ABK) dan konsep Value For Money (VFM). Berdasarkan analisis implementasi BLU menunjukan bahwa UT telah memiliki dokumen penganggaran sampai dengan pelaporan yang disyaratkan dalam Manual BLU Bidang Pendidikan Kementerian Keuangan. Hambatan yang dihadapi oleh UT pada tahap perencanaan adalah belum digunakannya aplikasi IT yang memerlukan banyak waktu dan SDM, hambatan pada tahap pelaksanaan adalah daya serap anggaran rendah dan kompetensi SDM atas pengelolaan keuangan negara yang belum merata di semua unit, pada tahap pelaporan anggaran belum menggunakan satu standar pelaporan keuangan serta pada pelaporan kinerja belum adanya alat bantu dalam pengukuran kinerja di UT, untuk dapat menghubungkan antara anggaran yang telah digunakan dengan kinerja yang dihasilkan. ......The purpose of this research is to determine the implementation and performance evaluation of Financial Management Pattern Public Service Agency (PPK-BLU) at Indonesia Open University (UT). It also describes obstacles found in the PPK-BLU at UT. This research uses a qualitative analysis where data are collected through observation, interviews, and related documents that support the topic of this research. Based on the analysis of performance evaluation, this research finds that UT has implemented both of Performance-Based Budgeting (PBB) and Value For Money (VFM) concepts. Based on the analysis on the implementation of Public Service Agency, UT already has documents from budgeting to reporting which required from Manual of Public Service Agency of Education Sector by Ministry of Finance. However, UT also has been facing some barrier in every stage. At the planning stage, UT has been facing the barrier of readiness to use the IT applications which be able to utilize more time-spent and human resources. Meanwhile at the implementation phase, UT has been facing the barrier low realization of budget and unequal competences of human resources across the units in managing the government finances. In the last phase of budget reporting, UT has been facing the barrier where standard of financial reporting has not available yet to be used. In addition to that, UT also does not have a performance-reporting tool in measuring the relations between used budget and the performance outputs.

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ABSTRAK
Pembangunan infrastruktur jaringan gas kota untuk rumah tangga di Indonesia saat ini dilakukan melalui penunjukan langsung kepada BUMN migas dengan pembiayaan dari anggaran APBN tanpa melalui uji Value for Money VfM dan analisa risiko. Penelitian ini dilakukan untuk mengetahui risiko-risiko beserta dampaknya terhadap kinerja biaya Life Cycle Cost LCC proyek serta untuk mengetahui besaran nilai VfM pada pembiayaan proyek infrastruktur antara skema pembiayaan 100 APBN PSC dengan skema KPBU melalui uji Value for Money kuantitatif pada contoh studi kasus proyek jargas kota di Prabumulih Sumatera Selatan. Hasil penelitian menunjukan bahwa proyek tersebut memiliki 3 tiga faktor risiko dominan terhadap kinerja biaya LCC proyek serta skema KPBU merupakan skema pembiayaan yang dapat menghasilkan nilai penghematan sebesar 21 terhadap LCC proyek apabila dibandingkan dengan PSC 100 APBN.

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ABSTRACT
City gas network infrastructure for households in Indonesia is currently developed through direct appointment to state owned oil and gas company with financing from state budget APBN without going through Value for Money VfM test risk analysis. This research conducted to obtain risks and impact of project life cycle cost LCC performance and to obtain the VfM between 100 state fund PSC financing scheme and Public Private Partnership PPP scheme through quantitative value for money test with a case study of the city gas network project in Prabumulih South Sumatra. The results show that the project has 3 three dominant risk factors againts the project LCC performance and the PPP scheme can generate saving of LCC cost of 21 when compared to PSC 100 state fund .Keywords City gas network for households Project financing scheme Value for Money.

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Pada PSAK 72 paragraf 60-63 terdapat pernyataan yang mengatur tentang persyaratan pendanaan signifikan yang menjadi syarat perhitungan penyesuaian imbalan. Penyesuaian imbalan tersebut dapat diterapkan dengan kriteria waktu lebih dari satu tahun. Penelitian ini bertujuan untuk menganalisis penerapan imbalan pada perusahaan konstruksi dengan kriteria waktu kurang dari satu tahun. Studi kasus pada PT. X dilakukan dengan pendekatan kualitatif terhadap data keuangan yang telah diaudit oleh auditor eksternal, peraturan perusahaan, dan wawancara dengan responden terkait. Penelitian ini akan menggunakan metode perhitungan nilai waktu uang untuk mengukur penyesuaian imbalan pada kontrak pekerjaan yang dimiliki PT. X sebagai alat ukur dalam menentukan tingkat perbedaan margin keuntungan dari penjualan jasa konstruksi melalui metode perhitungan dengan dan tanpa menggunakan nilai waktu uang. ......In PSAK 72 paragraphs 60-63 there is a statement governing the significant funding requirements which are the conditions for calculating compensation adjustments. The compensation adjustment can be applied with more than one year time criteria. This research aims to analyze the implementation of rewards to construction companies with a time criteria of less than one year. Case study at PT. X is done with a qualitative approach to financial data that has been audited by external auditors, company regulations and interviews with relevant respondents. This research will use the method of calculating the time value of money to measure the adjustment of rewards on work contracts owned by PT. X as a measurement in determining the level of difference of profit margin between with and without using the time value of money.

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Fokus dari laporan ini adalah untuk membahas pengaruh dari kualitas servis, nilai uang, dan kepuasan pelanggan terhadap intensi perilaku di maskapai berbiaya rendah dan maskapai full service. Hasil penemuan ini menyatakan bahwa kualitas servis memiliki pengaruh positif terhadap intensi perilaku. Nilai uang dan kepuasan pelanggan juga memiliki pengaruh positif terhadap intensi perilaku. Hasil dari penelitian ini dapat membantu industri penerbangan baik maskapai berbiaya rendah dan maskapai full service untuk memprediksi tindakan konsumen untuk pembelian masa depan sekaligus memberikan wawasan kepada departemen pemasaran dalam industri penerbangan. ......The focus of this study is to examine the effect of service quality, perceived value for money, and customer satisfaction on behavioral intention in both low cost and full service airline. This study finds that service quality has positive effect towards behavioral intention. Perceived value for money and customer satisfaction also has positive effect towards behavioral intention. The findings of this study enable airline industry both low cost and full service airline to forecast future purchasing behavior and provide insights for the marketing departments.

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ABSTRAK
The Concept of Private Finance Initiative (PFI) or Public Private Partnership (PPP) has been internationally implemented over the last two decades. In Malaysia, even though the involvement of the private sector in assisting with the provision of public services and facilities is not new, only recently under the Ninth Malaysia Plan the government officially announced the implementation of projects using P FI scheme in order to promote greater involvement of the private sector in delivering public services (Ninth Malaysia Plan, 2006). Consequently, a series of PFI projects is now being implemented including some already under construction. However, little is known on the real nature of the Malaysian PFI One of the aspects considered critical in the implementation of a P FI project is the need for a public sector comparator (PSC) to demonstrate that the project can achieve value for money through comparing the public sector comparator (PSC) with the bid or bids submitted by the private sect01: The study being reported herein focuses on the concept of PFI as practiced in Malaysia and the construction of a PSC. Given that under the Malaysian PFI, the PSC is yet to be established there is an urgent need for one to be constructed. In addition, critical issues concerning the transfer of risks and the determination o.f discount rate are also discussed. The study combines literature review on P Fl and interviews with civil servants involved in the implementation of P FI in Malaysia.

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In recent years, the rising competitive environment with shorter product life cycles and high customization forces industries to increase their flexibility, speed up their response, and enhance concurrent engineering designs. To integrate these prospects, supply chain collaboration becomes a pertinent strategy for industries to strengthen their competitiveness. The network design problem is used to implement supply chain collaboration. In the buying and selling process, sharing information between buyer and supplier are important to obtain a transaction decision. The optimimum supply chain profit can be identified by mathematical model of network design problem. The Mathematical Model takes into consideration the uncertainity in negotiation of supply chain, transportation problems, and locationallocation of products from supplier to buyer in the planning based on the time value of money. The results show that the model can be used to optimize the supply chain profit. The supplier gets a profit because income were received in the initial contract, while the buyer profit comes from lower pay.

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Munculnya Low Cost Airlines dan skema pengurangan biaya merupakan ancaman besar bagi Full Service Airlines yang menyediakan layanan unggul. Low Cost Airlines mengubah pola harga pasar penerbangan dengan menetapkan harga rendah yang berakibat pada penghapusan layanan tambahan. Penelitian-penelitian terdahulu telah menyelidiki alasan orang-orang memilih Full Service Airline dibanding Low Cost Airline atau sebaliknya. Penelitian ini mencoba untuk memprediksi kepuasan dan intensi perilaku dari penumpang full service dan low cost airlines dengan menguji peranan value for money nilai uang, kualitas layanan, dan citra maskapai penerbangan. Structural Equation Modeling dengan menggunakan Partial Least Square digunakan untuk menguji pengaruh nilai uang, kualitas layanan, dan citra maskapai penerbangan terhadap kepuasan pelanggan dan intensi perilaku mereka. Hasil penelitian menunjukkan bahwa untuk penumpang full service airlines, kualitas layanan memainkan peran penting untuk mempengaruhi intensi perilaku, sedangkan untuk penumpang low cost airlines, nilai uang yang dirasakan lebih dipentingkan. Namun, pengaruh nilai uang dan kualitas layanan tidak bisa secara langsung memprediksi intensi perilaku penumpang. Melainkan, intensi perilaku dari penumpang full service dan low cost airlines dapat dicapai melalui jalur kronologis kualitas layanan/nilai uang- kepuasan pelanggan-citra maskapai penerbangan-intensi perilaku. ......The emergence of Low Cost Airlines and their cost reduction schemes is a major threat to Full Service Airlines that are driven by superior services. Low Cost Airlines changed the price pattern of airline market by setting a low price which results in eliminating additional services. There has been research investigating the reasons of people choosing Full Service Airline over Low Cost Airline or vice versa. This research attempts to predict satisfaction and behavioral intentions of full service and low cost airline passengers by examining the role of value for money, service quality, and airline image. Structural Equation Modeling by Partial Least Square was employed to test the effect of value for money, service quality, and airline image on customer satisfaction and their behavioral intentions. Results revealed, for full service airline passengers, service quality plays an important role to affect behavioral intentions, whereas for low cost airline passengers, perceived value for money is more concerned. However, the influence of value for money and service quality cannot directly predict the passengers rsquo behavioral intentions. Instead, the behavioral intentions of full service and low cost airline passengers can be achieved through the chronological path of service quality value for money customer satisfaction airline image behavioral intentions.

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Penelitian ini bertujuan untuk memahami pengaruh expectancy for character growth (learning, novelty, escapism, enjoyment, social value, audio-visual value, dan value for money) pada game online terhadap online gamer loyalty. Penelitian kuantitatif ini menggunakan metode purposive sampling dengan jumlah sampel 375 responden. Data diolah dengan menggunakan metode Structural Equation Modeling (SEM). Hasil penelitian menunjukkan bahwa learning, escapism, audio-visual value dan value for money berpengaruh positif terhadap expectancy for character growth. Sedangkan novelty, enjoyment dan social value tidak memiliki pengaruh terhadap expectancy for character growth. Selanjutnya, expectancy for character growth memiliki pengaruh positif terhadap online gamer loyalty.

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This study aims to understand the influence of expectancy for character growth (learning, novelty, escapism, enjoyment, social value, audio-visual value, and value for money) on online games to online gamer loyalty. This quantitative research uses a purposive sampling method with a sample of 375 respondents. Data is processed using the Structural Equation Modeling (SEM) method. The results showed that learning, escapism, audio-visual value and value for money had a positive effect on expectancy for character growth. While novelty, enjoyment and social value do not have an influence on expectancy for character growth. Furthermore, expectancy for character growth has a positive influence on online gamer loyalty.