2024-03-28T15:30:36Z
http://journal.wima.ac.id/index.php/index/oai
oai:ojs.jurnal.wima.ac.id:article/1177
2017-08-21T10:53:08Z
JWMA:ART
"170821 2017 eng "
dc
Analisis Niat Perilaku Menggunakan Internet Banking di Kalangan Pengguna Internet di Surabaya
Widyarini, Lydia Arie
This research describes internet user's acceptance to use internet banking by predicting their behavioral intention to use internet technologies for online banking transaction. Drawing upon both model Technology Acceptance Model and Theory of Planned Behavior (TPB).
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:53:08
http://journal.wima.ac.id/index.php/JWMA/article/view/1177
Jurnal Widya Manajemen & Akuntansi; Vol 5, No 1 (2005)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1087
2017-08-21T10:48:29Z
JWMA:ART
"170821 2017 eng "
dc
Analisis Persepsi Konsumen terhadap Kualitas Produk Keramik Merek Milan di Surabaya
Susanti, C. Esti
The purpose of this study is to investigates perception of consumer in Surabaya on product quality variables of Milan Ceramics and what variable of product quality that has the best perception of consumer. The primary data were gathered from 30 respondents. There research data were analyzed using Mean and deviation standard.
The result of this study shows that: 1) Perception of consumer in Surabaya on product quality variables of Milan Ceramics is good and 2) Variable of product quality that has the best perception of consumer in Surabaya is Augmented product.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:48:29
http://journal.wima.ac.id/index.php/JWMA/article/view/1087
Jurnal Widya Manajemen & Akuntansi; Vol 3, No 2 (2003)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1092
2017-08-21T10:49:15Z
JWMA:ART
"170821 2017 eng "
dc
Paradigma Baru dalam Audit Internal
Irawan, Ronny
The changes of business environment caused transformation of the role of internal auditing in any organization. In traditional concept, the role of internal auditor is a faultfinder, perform
reperforming, and then move away to control as a focus, finally to add value and improve an organization' operations. They represent as a Part of organization provides a service of value to the organization, as a consultant and helps an organization accomplish its objectives. This new paradigms gives opportunities and challenges for internal auditor to improve their knowledge's and skills broadly.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:49:15
http://journal.wima.ac.id/index.php/JWMA/article/view/1092
Jurnal Widya Manajemen & Akuntansi; Vol 3, No 3 (2003)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1182
2017-08-21T10:53:53Z
JWMA:ART
"170821 2017 eng "
dc
Sifat Kewirausahaan dan Prestasi Usaha Kecil dan Menengah Sumatera Barat (Suatu Kajian Empiris)
Herri, .
Irda, .
The main objective of this research was to test empirically the influence of entrepreneur's behaviors and business characteristics to the firms performance. The research tries to integrate
internal and external factors in determining firms performance.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:53:53
http://journal.wima.ac.id/index.php/JWMA/article/view/1182
Jurnal Widya Manajemen & Akuntansi; Vol 5, No 2 (2005)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1097
2017-08-21T09:59:48Z
JWMA:ART
dc
Firm's Resources and Firm's Performance of Indonesian Manufacturing Firms: The Role of Emerging Market and Firm Characteristics
Ellitan, Lena
The broad objective of this study is to investigate the effects of firm's resources on performance. The specific objectives are as follows: (1) to investigate relationship between firm resources and firm performance (2) to investigate relationship between firm resources and firm growth (3) to analyze sensitivity of the resource-growth (4) to analyze sensitivity of the resource-performance (5) to examine inter-relationship between performance and growth. This study is expected to contribute to the theory and practice in strategic management, operation management, and resource-based theory, particularly in the Indonesian manufacturing sector. It attempts to provide a framework for managing the resources and the policies, in organizations by developing practical guidelines for practitioners.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2014-02-17 11:52:56
http://journal.wima.ac.id/index.php/JWMA/article/view/1097
Jurnal Widya Manajemen & Akuntansi; Vol 6, No 2 (2006)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1187
2017-08-21T10:54:35Z
JWMA:ART
"170821 2017 eng "
dc
Rancangan Sistem Informasi Manufaktur Terintegrasi untuk Mempercepat Waktu Pengiriman Produk
Taufiq, Ahmad
Sayidah, Nur
PT Boma Bisma Indra (BBI) b manufacturing company with make-to-order (MTO) production strategy. This research designs manufacturing information system to make integration between
proposal and product realization process by using database and information network digitally at BBI. BBI has a product delivery problem. Based on current reality tree (CRT) this problem is
caused by tardy of information stream from one function to the other functions.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:54:35
http://journal.wima.ac.id/index.php/JWMA/article/view/1187
Jurnal Widya Manajemen & Akuntansi; Vol 5, No 3 (2005)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1102
2017-08-21T10:02:32Z
JWMA:ART
dc
Pengaruh Structural Assurance dan Situational Normality terhadap Trust Bertransaksi di Sistem E-Commerce
Dharma, Fitra
The research aims to reveal an empirical evidence whether structural assurance belief and situational normality belief have positive effect to trust in e-commerce system. Data for the study are collected from 100 Internet's user. It used multiple regression to analyze the data. The results indicate that perception of structural assurance has significant effect on trust in e-commerce site. However we failed to find out empirical evidence that situational normality belief has significant effect either.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2014-02-17 11:52:56
http://journal.wima.ac.id/index.php/JWMA/article/view/1102
Jurnal Widya Manajemen & Akuntansi; Vol 6, No 2 (2006)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1192
2017-08-21T10:54:35Z
JWMA:ART
"170821 2017 eng "
dc
Pengaruh Informativeness, Entertainment, dan Kredibilitas Iklan terhadap Sikap Audience atas Iklan Nokia di Web
Astuti, Sri Wahjuni
Wiharsa, Karina
Advertisement function is informative, persuasive, and remind. Referring to these functions and its
role, nature of informativeness (ability inform), believable (credible) and something that
facilitates people to remember, for example by giving entertainment amusement for audiences,
representing determinant in develop; building attitude such as like the (Positive) or do not like the
(negative) somebody at the advertisement. This research conducted at advertisement Nokia in web
(internet) with the responder of students of Airlangga University visiting minimum sites web cell
phone Nokia ones. This research proves that assessment of student of Airlangga University for
informativeness, entertaint and credibility of an advertisement have an effect on the attitude of
Student of Airlangga University for adVertisement Nokia in web.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:54:35
http://journal.wima.ac.id/index.php/JWMA/article/view/1192
Jurnal Widya Manajemen & Akuntansi; Vol 5, No 3 (2005)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1107
2017-08-21T10:04:34Z
JWMA:ART
dc
Sementasi Pasar Produk Kosmetika untuk Kulit Wajah di Surabaya
Triwijayati, Anna
Segmenting in marketplace is important to clasify consumer. Consumer's profile will lead
firm to understand the target market. The aim of this study is segmenting customers cosmetic
based on consumer perception. This research use descriptive research design without hypothesis.
Data is collected by survey with questionaire, Samples are women who live in Surabaya. Data are
analyzed by cluster analyze in order to get market segmentation variable.
Results of this study are : l) Segment Profile L' steady consumer with deep knowledge of
cosmetic, innovative, up to date and.foreign made orientation, other directed, enthusiast , inertia
and soft core loyal, valuable, tend to have high dependently to face cosmetic, daily routine and
high intens to use it. 2) Segment profile 2: Early and late majority and not up to date, less
innovative and not familiar with cosmetic trend, realistic and moderate userale, etnocentris and
inner directed, moderate knowledge of cosmetic and hard core loyal.3) Segment Profile 3: Late
majority, less enthusiast, and laggard, inner directed, low knowledge of cosmetic, moderate
awareness and moderate attitude, lower use rate and situational, soft core loyal.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2014-02-17 11:53:04
http://journal.wima.ac.id/index.php/JWMA/article/view/1107
Jurnal Widya Manajemen & Akuntansi; Vol 6, No 3 (2006)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/499
2017-08-21T09:54:43Z
JWMA:ART
"060401 2006 eng "
dc
ANALISIS PEMANFAATAN TEKNOLOGI INFORMASI DAN KINERJA INDIVIDUAL (STUDI PADA RUMAH SAKIT DI YOGYAKARTA)
., Sabihaini
Staff Pengajar Jurusan Manajemen UPN ”Veteran” Yogyakarta
The aim of this study is to obtain the evidence concerning information technology uses. This paper draws factors that influence information technology uses such as social factor, affect, complexity, job-fit, long-term consequences, facilitating condition; and individual performance in the hospital. The research method used is cluster random sampling method to 120 hospital employees (medic and non medic) shared on three hospitals in Yogyakarta. The Structural Equation Model analysis is used to test the hypothesis. The hypothesis test proved that social factor, complexity, and job-fit, long-term consequences were positively and significantly correlated to information technology uses. Nevertheless, affect and facilitating condition were negatively and not significantly
correlated to information technology use. Finally, the last hypothesis test proved that information technology uses was positively and significantly to individual performance as well.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2014-02-17 11:52:48
application/pdf
http://journal.wima.ac.id/index.php/JWMA/article/view/499
Jurnal Widya Manajemen & Akuntansi; Vol 6, No 1 (2006)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/1123
2018-06-29T07:54:07Z
JWMA:ART
"170821 2017 eng "
dc
Pengaruh Orientasi Etika terhadap Komitmen Akuntan Publik pada Profesi dan Organisasi
Setianingsih, Sunarti
Ethics is accepted behavior values and used by individual or certain group. The ethical attitude of an auditor is determined not only by the rule of hi professional ethical code, but
also by cultural, profession's, organizational environment, and personal experience.
The objective of the research was to determine the effect ethical orientation on commitment public accountant to organization and profession. Data were obtained through the use of questioners from fifty nine experienced public accountants from CPA firm at Bandung area. Questionnaires
were designed to provide data on three variables: ethical orientation, organization commitment and professional commitment. The data were analyzed using simple regression technique. The result of analysis indicated that ethical orientation has direct effect organization commitment and professional commitment. The relationship between organization commitment and professional commitment is also stronger. The higher level of professional commitment of public accountant there will also be a higher degree of organization commitment. The result has implication to public accountant seeking to explain why ethical is needed. This research
also proposes the direction for future research in behavioral accounting area.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:55:16
application/pdf
http://journal.wima.ac.id/index.php/JWMA/article/view/1123
Jurnal Widya Manajemen & Akuntansi; Vol 7, No 1 (2007)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/504
2017-08-21T09:58:09Z
JWMA:ART
"060401 2006 eng "
dc
CONTINUOS ONLINE AUDITING DAN CONTINUOUS ASSURANCE : EVOLUSI JASA AUDIT MASA MENDATANG
., Ariston
Handoko, Jesica
The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted auditing has became commonplace, leading to a significant increase in efficiency of
auditing (Kogan dkk., 1999). This improvements enabled management and reporting (internal and external) of finer information sets at progressively narrower time frames. This article describes continuous online auditing and continuous assurance as emerging future audit services evolution.
They have three important aspects in implications to broaden our knowledge that online real-time information will become stakeholders’ need which auditors must be responsible as well.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2014-02-17 11:52:48
application/pdf
http://journal.wima.ac.id/index.php/JWMA/article/view/504
Jurnal Widya Manajemen & Akuntansi; Vol 6, No 1 (2006)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/1042
2017-08-21T10:19:39Z
JWMA:ART
"170821 2017 eng "
dc
Sistem Informasi Akuntansi Berbasis Elektronik Data Prosesing
Lindrawati, .
Sistem Informasi Akuntansi sangat dibutuhkan dalam dunia usaha khususnya
pada pihak-pihak pengambil keputusan seperti manajer. Oleh karena itu dibutuhkan suatu sistem dimana
dapat menghasilkan data-data yang tepat, benar, dapat diandalkan dan tepat waktu. Hal ini dapat dilakukan
dengan dua cara yaitu pelaksanaan sistem informasi secara manual dan secara komputerisasi atau dikenal
dengan istilah sistem Elektronik Data Prosesing (EDP). Sistem ini mempunyai banyak kelebihan dan
keungqulan dibandingkan sistem manual, namun tentunya bukan berarti tidak terdapat kelemahannya.
Namun dengan melihat kelebihan-kelebihan yang dimilikinya maka dapat dikatakan bahwa secara
keseluruhan sistem EDP ini bisa dikatakan lebih baik bila dibandingkan dengan sistem informasi secara
manual seperti timbulnya efisiensi biaya atas tenaga kerja dan waktu serta dapat mengurangi tingkat kesalahan
yang terjadi.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:19:39
application/pdf
http://journal.wima.ac.id/index.php/JWMA/article/view/1042
Jurnal Widya Manajemen & Akuntansi; Vol 1, No 1 (2001)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1128
2017-08-21T10:55:59Z
JWMA:ART
"170821 2017 eng "
dc
Pengaruh Inovasi Produk dan Inovasi Yang Akan Datang terhadap Keputusan Pembelian Konsumen Studi Kasus: Konsumen Telepon Selular Nokia
Haryanto, Jony Oktavian
Polluan, Jeane
Product innovation is an important element in customer buying decision for high technology product including mobile phone. Therefore, it is quite
important to know the role of product innovation in customer buying decision.
The purpose of this research is to identify the effect of product innovation, forthcoming innovation , and preference to delay present purchase on customer buying decision.
This research found that both product innovation and preference to delay purchase influence customer buying decision positively. Moreover, product influences the forthcoming innovation positively as well as affects customer preference to delay purchase. On the other hand, the forthcoming innovation influences customer buying decision negatively.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:55:59
http://journal.wima.ac.id/index.php/JWMA/article/view/1128
Jurnal Widya Manajemen & Akuntansi; Vol 7, No 2 (2007)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1047
2017-08-21T10:44:38Z
JWMA:ART
"170821 2017 eng "
dc
Mengukur Persepsi Harapan dan Kualitas Jasa Konsumen dengan Model Service Quality
Sheellyana, M. F.
Marliana, C.
Kualitas produk baik barang maupun jasa memberi kontribusi terhadap kepuasan pelanggan, pangsa pasar, dan return on investment perusahaan. Hal ini berkaitan dengan persepsi konsumen terhadap kualitas barang dan jasa suatu perusahaan, namun kualitas jasa bagi konsumen merupakan sesuatu yang sulit dipahami, tidak jelas, dan lebih sulit didefinisikan, dijabarkan, serta diukur bila dibandingkan dengan kualitas barang. Oleh karena itu dalam artikel ini akan dibahas komponen kualitas jasa, dimensi kualitas jasa, dan model SERVQUAL sebagai model acuan dalam riset pemasaran tentang kualitas jasa yang dikembangkan oleh Parasuraman, Zeithaml, dan Berry (1985, 1988, 1990).
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:44:38
http://journal.wima.ac.id/index.php/JWMA/article/view/1047
Jurnal Widya Manajemen & Akuntansi; Vol 1, No 2 (2001)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1133
2017-08-21T10:55:59Z
JWMA:ART
"170821 2017 eng "
dc
Pengaruh Fungsi Sikap Pelanggan terhadap Jangka Waktu Pembelian Kembali Telepon Selular Merek Nokia di Surabaya
Astuti, Sri Wahjuni
Wulandari, Retno Sih
The tendency of customer to repurchase the new product has been change. Customers often replace the previous product with new ones even though the function is still good.
Customer attitude, which is made by the function of knowledge, value-expression, social judgement, and benefit, influences the lime period to repurchase the new product. This research
conduct for the Nokia selluler phone customer in Surabaya. Sampling method was accidental sampling. Statistical analysis with logistic regression. Research conclusion was attitude
functions significantly affect the time period to repurchase new product.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:55:59
http://journal.wima.ac.id/index.php/JWMA/article/view/1133
Jurnal Widya Manajemen & Akuntansi; Vol 7, No 2 (2007)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1063
2017-08-21T10:45:40Z
JWMA:ART
"170821 2017 eng "
dc
Peluang Bisnis pada Jasa Kereta Api dan Pesawat Udara
Otok, Bambang Widjanarko
Suhartono, .
The aim of this research is to study the application and comparison between models in
time series analysis, particularly intervention, variation calendar and transfer function models.
Intervention model is used to describe the effect of crisis that happened starting on July 1997 to the fluctuation of the number of train and plane passengers.
Variation calendar model used in order to quantify and explain the effect of "lebaran". Then, transfer function model used to know the effect of inflation factor or price changing by using Consumer Price Indices (IHK) as "a Proxy
variable" to the fluctuation of these number of passengers.
The result of the analysis to three data as case studies show that the effect of crisis is only significant to the fluctuation of the number of plane passengers. Transfer function model yields three cases correlating with the number of train and plane passengers significantly influenced by IHK as a proxy of price fluctuation or inflation factor. Additionally, the result of this research gives the description that there is a big chance to use hybrid model of the available models, including intervention,variation calendar, transfer function and or GARCH models.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:45:40
http://journal.wima.ac.id/index.php/JWMA/article/view/1063
Jurnal Widya Manajemen & Akuntansi; Vol 2, No 1 (2002)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1138
2017-08-21T10:51:50Z
JWMA:ART
"170821 2017 eng "
dc
Manajemen Pendapatan dan Krisis Keuangan di Malaysia
Yuskar, .
Taib, Fauziah Md.
Ibrahim, Daing Nasir
This study examines evidence on earnings management in Malaysia. During the financial crisis in Asia since mid of 1997, including Malaysia, many Malaysian companies experienced
financial problems and loss until the financial reporting period of 1998. In this situation, it is assumed that Malaysia companies were motivated to apply earnings management in the period of
t998 by "taking a bath". Analysis of the study u,as done based on "standard Jones model" (Jones, 1991) by using abnormal total accruals measurement. Moreover, the total accruals are divided into discretionary accruals and non-discretionary accruals. There were 295 companies registered in Kuala Lumpur. Stock Exchange which started from 1992 till 1999. Later, statistical analysis in this study, shorts that there is strong evidence that Malaysian companies had applied earnings
managements in 1998 ,motivated by the financial crisis through taking a bath. Implications, contribution of the study and.further research are discussed in this study.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:51:50
http://journal.wima.ac.id/index.php/JWMA/article/view/1138
Jurnal Widya Manajemen & Akuntansi; Vol 4, No 2 (2004)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1143
2017-08-21T10:52:30Z
JWMA:ART
"170821 2017 eng "
dc
Pengaruh Kepribadian terhadap Komitmen Organisasi dan Perilaku serta Kinerja Karyawan pada Perusahaan Perkayuan di Jawa Timur
Koesmono, H. Teman
The purpose of this research is to find out how big is the effect of personality toward organization commitment behavior and employee's job performance, especially on the supervisor level in the production area. The analytical until is the employee which is the supervisor in production area of sub sector in wood industry in East Java.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:52:30
http://journal.wima.ac.id/index.php/JWMA/article/view/1143
Jurnal Widya Manajemen & Akuntansi; Vol 4, No 3 (2004)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1068
2017-08-21T10:46:29Z
JWMA:ART
"170821 2017 eng "
dc
Strategi Segmentasi Pasar Produk Mebel di Kecamatan Wonogiri, Kabupaten Wonogiri
Susanti, Christina Esti
The purpose of this study is to attempt lo obtain demography characteristic data of the
furniture buyers at Subdistrict of Wonogiri, Wonogiri District. The data were used as the basic
market segmentation, especially for the company concern wilh marketing mix policies.
The primary data were gathered from 40 respondents. There research data were analyzed
using cluster analysis, containing Hierarchical Cluster Analysis to determine the amount of the cluste, and Nonhierarchical Cluster Analysis to determine the characteristics of each cluster and
members of each of these clusters.
The result of this study shows that: l) demography characteristics (income, education,
family life cycle, house ownership, and the age of the children's family) used as the basis for
market segmentation of furniture product at Wonogiri Subdistrict, Wonogiri District. 2) The
potential market for furniture product at Wonogiri Subdistrict, Wonogiri District is the middle
income consumers with middle education, in the second generation of family life cycle, the age
range of the children is from 5 - 19 , and live in their own house.
The characteristics of product that needed for each cluster are a set of furniture, using :
raw material from teak, product attribute from foam, the surface of the table was of glass,of
medium size, and with plain design. The priority of characteristic product of each cluster is
different from one another, so the first cluster of this research consists of raw material and size,
the second are size and raw material, and the third are size, raw material, and attribute; and the
last is design.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:46:29
http://journal.wima.ac.id/index.php/JWMA/article/view/1068
Jurnal Widya Manajemen & Akuntansi; Vol 2, No 2 (2002)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1148
2017-08-21T10:52:30Z
JWMA:ART
"170821 2017 eng "
dc
Persepsi Karyawan Laki-laki terhadap Pemimpin Perempuan: Apakah Pemimpin Perempuan Lebih Bersifat Asuh Daripada Pemimpin Laki-laki?
Djasmoredjo, Bene D.M.
The growing impact of working women has attracted researchers to conduct researches on the leadership style of women. Different leadership styles of men and women may affect
employees' perception of their job. Male employees perceive that women tend lo use a transformational leadership style, especially on the idealized influence indication. This paper
proves, that women have more nurture characteristic than men do. Woman, as a mother's figure, has shown the way she treats hq children When she becomes a leade4, this characteristic
'wttt
stitl be with her in dealing with her employees. Stereotyped gender diferences do efist,
eventhough some of their characteristics hne already changed.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:52:30
http://journal.wima.ac.id/index.php/JWMA/article/view/1148
Jurnal Widya Manajemen & Akuntansi; Vol 4, No 3 (2004)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1073
2017-08-21T10:47:10Z
JWMA:ART
"170821 2017 eng "
dc
Pengaruh Agency Costs terhadap Kebijakan Dividen Perusahaan-perusahaan Go Public di Bursa Efek Jakarta
Handoko, Jesica
At the real world, the managers and investors are typically not the same people. Oftenly, they don't access the same information these differences frequently cause conflicts between
management and investors as owners especially in large firms where managers and owners have different incentive. The cost of problems and conflicts resulting from the separation of the firm or these agency problem is called agency costs. Agency factors that creates agency costs in this research consist of insider ownership , dispersion of ownership , free cash flow and collaterizable assets. Theoritically, dividend policy can be used as one of the mechanisms to reduce the agency problem. This paper investigates the influence of agency costs on dividend policy of companies listed on Bursa Efek Jakarta during the early years of economic crisis (199E - 1999) to see
whether that four factors influence dividend policy.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:47:09
http://journal.wima.ac.id/index.php/JWMA/article/view/1073
Jurnal Widya Manajemen & Akuntansi; Vol 2, No 3 (2002)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1153
2017-08-21T10:51:12Z
JWMA:ART
"170821 2017 eng "
dc
Efisiensi Alokasi Bahan Baku dan Tenaga Kerja Langsung untuk Mengurangi Biaya Produksi
Tulipa, Diyah
Technological implementation of manufacture is not focused on its technical problems but exactly on managerial problems. Planning is needed to minimize risk. In order to minimize risk the effort
be conducted with efficiency of production factors, Raw material and direct labor are two of production factors that involved directly to production process. Most industries face that raw is the biggest expense component. Direct labor can not reduce production cost directly. It has to optimalize in aim to increase productivity. Efficiency of allocation of raw material and
direct labor improve the productivity. Than, the company has provides competitive advantages.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:51:12
http://journal.wima.ac.id/index.php/JWMA/article/view/1153
Jurnal Widya Manajemen & Akuntansi; Vol 4, No 1 (2004)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1078
2017-08-21T10:47:10Z
JWMA:ART
"170821 2017 eng "
dc
Tantangan Perusahaan di Indonesia dalam Menghadapi Persaingan Global
Mulyani, Ninuk
Indonesian companies are at present encountering great challenges in this global competition,
because most of them still focus on their domestic market and are not aware of global competitors who are able to produce goods with better quality and lower price, Moreover the implementation
of AFTA starting January 1, 2002 has made Indonesian and other ASEAN products enter ASEAN market more easily. For this reason, Indonesian companies should do their best lo improve the quality of their products and to create competitive advantages lo compete with the products from other countries.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:47:09
http://journal.wima.ac.id/index.php/JWMA/article/view/1078
Jurnal Widya Manajemen & Akuntansi; Vol 2, No 3 (2002)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1173
2017-08-21T10:53:08Z
JWMA:ART
"170821 2017 eng "
dc
Hubungan antara Set Kesempatan Investasi dengan Kebijakan Pendanaan dan Dividen, serta Leverage Financial
Shanti, .
Wulaningrum, Ratna
The objectives of this study are to investigate the association between the investment opportunity set (IOS) values as firm growth proxy and realized firm growth, corporate financing, dividend policies, and leverage financial. Five proxies IOS are used as firm growth indicator such as "market to book value of assets (MVABVA), market to book value of equity(MVEBVE), firm
value to book value of property, plant and equipment (VPPE), capital expenditure to book value
assets (CAPBVA), and capital expenditure to market value assets (CAPMVA).
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:53:08
http://journal.wima.ac.id/index.php/JWMA/article/view/1173
Jurnal Widya Manajemen & Akuntansi; Vol 5, No 1 (2005)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1083
2017-08-21T10:47:49Z
JWMA:ART
"170821 2017 eng "
dc
Kajian Perbandingan Tax Treaty Model: OECD, UN, dan US
Rachmawati, Dyna
The needs of tax treaty arise as international trade growth rapidly due to advancement of information technology. Taxa imposed on income derived from international trade are double.
Tax treaty or tax convention is bilateral agreement for the avoidance of double taxation. This agreement arranges taxation rights.
There are 3 (three) tax treaty model, which is used as reference to make bilateral agreement
for the avoidance of double taxation. The first one is OECD Model made by The OECD Comittee of Fiscal. This model usually used by the OECD member, which is divided from
developed countries. It is considered discriminative in tax imposing rights, especially for developing countries. The United Nations obligates to eliminate this discriminative by issuing UN
Model in 1980. This is the second model and usually used by developing countries. The third model is US Model. This tax treaty is only used by United States to protect its interest in a board.
As the first one borned, OECD Model is used as reference for both UN and US Model. Thus, this literature study used OECD Model as brainstorming in comparison. There are 2 (two)
differences major between OECD Model and W Model. First, in OECD Model, there is an exclusive right in tax imposing on passive income. Second, limitations on lax imposing rights for
source countries. The differences between OECD Model with US Model are basically caused by the needs of protection for US interest in aboard. So that, there are 3 (three) rules in US Model
which aren't arranged by OECD Model. Those rules are: source of income, general rule of taxation and assistance of collection.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:47:49
http://journal.wima.ac.id/index.php/JWMA/article/view/1083
Jurnal Widya Manajemen & Akuntansi; Vol 3, No 1 (2003)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1178
2017-08-21T10:53:08Z
JWMA:ART
"170821 2017 eng "
dc
Praktek Konsep Interaksi Jangka Pendek dalam Pelayanan Kesehatan dan Pengaruhnya terhadap loyalitas Pasien pada Rumah Sakit Umum di Surabaya
Susanti, Christina Esti
The general goal of the research is to know the effect of short run interaction concept in medical service to patient loyalty on public hospital in Surabaya. The particular goal of
research is to know the effect of: (1) interaction, (2) guaranty, and (3) innovate to medical patient loyalty on public hospital in Surabaya.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:53:08
http://journal.wima.ac.id/index.php/JWMA/article/view/1178
Jurnal Widya Manajemen & Akuntansi; Vol 5, No 1 (2005)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1088
2017-08-21T10:48:29Z
JWMA:ART
"170821 2017 eng "
dc
Penggunaan Technical Analysis dalam Memprediksi Pergerakan Harga Saham untuk Pengambilan Keputusan Investasi Saham
Prasetyo, Aries Heru
This research analyzes the use of technical analysis in predicting stock's price in order to set the best instrument decisions. The objects used in this analysis was PT. Telekomunikasi Indonesia Tbk
and PT. Semen Gresik Tbk. The analysis is based on both quantitative and qualitative method. The clossing price for each stock was analyzed with : moving average methods, relative Strength Index and graphical methods. Consequently, the result of this research indicate that there was several weaknesses in the application of each methods. Two of the important factors which have to be considered in investment decisions are insting and experience over the past trading periods.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:48:29
http://journal.wima.ac.id/index.php/JWMA/article/view/1088
Jurnal Widya Manajemen & Akuntansi; Vol 3, No 2 (2003)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1093
2017-08-21T10:49:15Z
JWMA:ART
"170821 2017 eng "
dc
Lintas Budaya: Peranan dan Pemahaman dalam Aktivitas Bisnis Internasional
Budiarsi, Sri Yunan
To survive in today's global market place, firms must be able to quickly exploit opportunities presented them anywhere in the world and respond to changes in domestic and foreign markets as they arise.The firms will deal with multiple government, multiple political systems, and a variety of languages and cultures in different parts of the world. Globalization ha,e raised the frequency
of cross-cultural contacts and increased the importance of a firm's understanding the role of culture in business activities if it wants to remain competitive internationally. This article will give
you a view, of how cross cultural understanding in International Businesses. The basic elements of culture are social structure, language, communication, religion, and values and attitudes.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:49:15
http://journal.wima.ac.id/index.php/JWMA/article/view/1093
Jurnal Widya Manajemen & Akuntansi; Vol 3, No 3 (2003)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1183
2017-08-21T10:53:53Z
JWMA:ART
"170821 2017 eng "
dc
Analisis Kepatuhan Akuntan Manajemen dalam Menerapkan Standar Akuntansi Pajak Penghasilan (PSAK No. 46)
Anshori, Muslich
Hariyanto, Program
Management accountant is profession of accountancy in the company. That is why he or she tied up to profession ethics and must obedient in apply the relevant accounting standard,
including the statement of income tax accounting standard (Pernyataan Standar Akuntansi Pajak Penghasilan, PSAK No. 46), in order the financial report which are prepared get the high degree of opinion from independent auditor.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:53:53
http://journal.wima.ac.id/index.php/JWMA/article/view/1183
Jurnal Widya Manajemen & Akuntansi; Vol 5, No 2 (2005)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1098
2017-08-21T10:00:31Z
JWMA:ART
dc
Pengaruh Perceived Service Quality dan Customer Satisfaction pada Service Loyalty yang Dimoderasi oleh Variety Seeking
Hidayanti, Ida
The purpose of this research is to test the influence of perceived service quality and customer satisfaction on service loyalty that moderated by variety seeking. The objectives of this research are to examine : (a) the effect of perceived service quality on service loyalty (b) the effect of perceived service quality on customer satisfaction (c) the effect of customer satisfaction to service loyalty (d) there is a positive influence of customer satisfaction as a mediator (e) there is a positive inJlaerce of wiety seeking as a
m&ranr ofitc relattorchip betwien artomer utisfaction otd sedce loyol$. The conclusion of
the result itwws ttnt anoner Wisfaction is a nwdiating +wiable od vwiety seeking is a
moderating vtiable.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2014-02-17 11:52:56
http://journal.wima.ac.id/index.php/JWMA/article/view/1098
Jurnal Widya Manajemen & Akuntansi; Vol 6, No 2 (2006)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1188
2017-08-21T10:54:35Z
JWMA:ART
"170821 2017 eng "
dc
Pengaruh Motivasi dan Kepemimpinan terhadap Disiplin Kerja dan Perilaku serta Kinerja Karyawan Sub Section Level pada PT. Bogasari Flour Mill
Koesmono, Teman
The purpose of this research is to find out the effect of organizational behavior factors on
employees' performance. Organizational behaviors factors include are employee's motivation,
leadership, working discipline, and behavior. This research's object is employees on subsection
level in PT. Bogasari Flour Mill. PT. Bogasari Flour Mill was chosen as the place for this research
because this company produces food ingredient that is exported, thus it gives a contribution in
foreign exchange earning for the country. The result of this research can explain that motivation
and leadership affect one's behavior, working discipline, and performance. Motivation and
leadership patterns are very much needed to lead employee's behavior in order to generate the
maximum performance. The more positive employee's behavior they get hopefully the faster the
company's short/long term goal will be achieved. Along with the achievement the company's goal
there will be an effect on improvement of employee's working satisfaction and welfare.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:54:35
http://journal.wima.ac.id/index.php/JWMA/article/view/1188
Jurnal Widya Manajemen & Akuntansi; Vol 5, No 3 (2005)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1103
2017-08-21T10:02:59Z
JWMA:ART
dc
Shopping Motivation, Optimum Stimulation Level, Cognitive Response and Store Patronage Satisfaction: A Case of Indonesia
Budisantoso, Tjong
Mizerski, Kate
This study focuses on the relationship between shopping motivation including t he optimum
stimulation level and cognitive response and store patronage satisfaction. Shopping motivation
focuses o n hedonic shopping motivations while cognitive response is measured in terms of the perception o f merchandise quality and the perception of service quality. T he findings show a
moderate relationship between shopping motivation and the perception of merchandise quality and
the perception of service quality.A highly significant correlation exists between the perception of
merchandise quality and t he perception of service quality and store patronages satisfaction
Fakutas Ekonomi Unika Widya Mandala Surabaya
2014-02-17 11:53:04
http://journal.wima.ac.id/index.php/JWMA/article/view/1103
Jurnal Widya Manajemen & Akuntansi; Vol 6, No 3 (2006)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1108
2017-08-21T10:04:56Z
JWMA:ART
dc
Pengaruh Lingkungan Bisnis, Strategi Operasi, dan Teknologi sebagai Variabel Pemoderasi terhadap Kinerja Operasional Perusahaan: Studi pada Perusahaan Manufaktur di Indonesia
Anatan, Lina
Expanding global competition, rapidly changing market and technology, increasing
complexity and uncertainty are creating new competitive environment where manufacturing firm
must adopt and implement sophisticated operational strategy, technology, and imprwemenl
techniques f they want to stoy competitive. To be successful in this globally competitive and
rapidly changing environment, organization must formulate strategic plan that are consistent with
their investment in and use of technology and consider environment lask as precursor variable
that causally related to stralegic c'hoice. This research was conducted to irwestigate the
relationship amongsl business envit'onmenl, operational slrqleg/, and .firm pedormance of
manufacturing.firms in Indonesia. This study also investigotes the moderaling role of technologt
(both hard and soft technologXt) on the strategt and perfurmance relalionship. Data are collected
through mailed questionnsire (525 questionnqires) and direct suruey to 25 tirms. The total
questionnaires are sent to 550 CEOs manufacturing firm in Indonesia. A hundred and six
responses are returned yielding response rate 19.27ok.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2014-02-17 11:53:04
http://journal.wima.ac.id/index.php/JWMA/article/view/1108
Jurnal Widya Manajemen & Akuntansi; Vol 6, No 3 (2006)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/500
2017-08-21T09:55:18Z
JWMA:ART
"060401 2006 eng "
dc
STUDI SIKAP DAN NIAT KONSUMSI JAMU PAHITAN DI SURABAYA
Triwijayati, Anna
Koesworo, Yulius
Drinking traditional medicine (jamu is one of Indonesian traditions. This activity influenced by culture, family factors, group of reference and psychology. This paper tries to
ex[plore attitude and intention consuming bitter jamu in Surabaya. The research design is exploratory and descriptive without hyphothesis. The research respondents are 100 which
collected by documentation study, interview and survey. Moreover, they are analyze by Fisbein formula.
The results show that (1) attitude to product: customer likes bitter jamu. (2) attitude to consumer behaviour : costumer is a neutral. (3) behaviour intention of jamu : customer like
consume jamu. (4) the reference trust is neutral, expect parent references. (5) responden motivation to group of references is neutral (less motivated) to follow sugestions. (6)
norm for each group of reference is neutral for sibblings, parents, media and seller references and it is not follow friend’s references. (7) subjective norm as a whole is neutral to group of references’s sugestion (8) Consumer intention to consume bitter jamu is neutral.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2014-02-17 11:52:48
application/pdf
http://journal.wima.ac.id/index.php/JWMA/article/view/500
Jurnal Widya Manajemen & Akuntansi; Vol 6, No 1 (2006)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/505
2017-08-21T09:58:38Z
JWMA:ART
"060401 2006 eng "
dc
BENTUK TEMPAT PERSALINAN IDEAL MENURUT IBU HAMIL
T.P, A. Y. Yan Wellyan
This study is to reveal attributes of an ideal clinic expected by pregnant mothers. The major data of the study are responses to the interviews with pregnant mothers and description of
the attributes of the clinic as found through observation.
The research is a qualitative casestudy of which it wants to uncover the attributes of an ideal clinic expected by pregnant mothers. The respondents of this study are 83 taken through a
random procedure, with grouping-focused method. They represent the population because there is no more new attributes foun strarting with 67th respondent to the last respondent, 83. The researcher stopped taking the data to the 83rd respondent for he believes that there is no other new
attribute.
The analisis shows that the attributes expected by pregnant mothers are professional and diligent medical and non-medical workers; a comfortable, clean, tidy, and safe place; reasonably
priced cos. As a resul , if the clinic is to be the first ideal place for delivering a baby, the clinic should create an image that takes care of service quality with the expected attributes, both
attributes related to product, attributed related to service and attribute related to purchase.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2014-02-17 11:52:48
application/pdf
http://journal.wima.ac.id/index.php/JWMA/article/view/505
Jurnal Widya Manajemen & Akuntansi; Vol 6, No 1 (2006)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/1124
2018-06-29T07:55:25Z
JWMA:ART
"170821 2017 eng "
dc
Pengaruh Kepemimpinan, Tuntutan Tugas dan Career Plateau terhadap Stress Kerja, Komitmen Organisasi dan OCB Perawat Rumah Sakit Haji Surabaya
Koesmono, H. Teman
The purpose of this research is to find out the effect of leadership, job demand and career plateau on work stress, organization commitment and organization citizenship behavior.
The object of the research is nurses in Haji Hospital Surabaya. This hospital was chosen as the place of this research because it serves public and it is governed by East Java government.
The result of the research can explain that leadership,job demand and career plateau affect work stress, organization commitment and organization citizenship behavior of the nurses in a
positive way.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:55:16
application/pdf
http://journal.wima.ac.id/index.php/JWMA/article/view/1124
Jurnal Widya Manajemen & Akuntansi; Vol 7, No 1 (2007)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1043
2017-08-21T10:19:39Z
JWMA:ART
"170821 2017 eng "
dc
MASALAH PENGENDALIAN "WIMBLEDON EFFECT' DALAM DUNIA BISNIS INDONESIA: SUATU PERSPEKTIF BISNIS INTERNASIONAL
Chee, Chan Kah
Pawitra, Teddy
artikel ini menjelaskan tentang munculnya ''Wimbledon Effect'' dalam dunia bisnis Indonesia yang sedang dilanda krisis. Efek ini merupakan suatu fenomena di mana pelaku/pemilik
bisnis adalah perorangan/badan usaha asing. Masalahnya yakni bagaimana mengendalikan efek ini karena
memiliki implikasi yang jauh dunia bisnis nasional maupun untuk bangsa dan negara. Dengan menaati
pada prinsip ekonomi pasar, maupun aturan main dari WTO, AFTA dan kesepakatan dengan IMF maka mekanisme pengendalian dapat difokuskan pada ekuitas dan manajemen, penghasilan dan kinerja, serta pada produksi, pemasaran, penjualan, dan distribusi. Dengan demikian manfaat dari efek ini dapat dioptimalkan sehingga terhindar dari suatu "casino-economy" di mana semua pemain bisnis (Indonesia) akan menderita kekalahan.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:19:39
http://journal.wima.ac.id/index.php/JWMA/article/view/1043
Jurnal Widya Manajemen & Akuntansi; Vol 1, No 1 (2001)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1129
2017-08-21T10:55:59Z
JWMA:ART
"170821 2017 eng "
dc
Manajemen Laba dalam Initial Public Offerings dan Faktor yang Mempengaruhinya pada Perusahaan Tercatat di Bursa Efek Jakarta
Irawan, Ronny
This research examines the existence of earnings management of the initial public offerings companies at Jakarta Stock Exchange for periods 2000-2005. Test were conducted on 52 selected firms that went public at Jakarta Stock Exchange for the periods 2000-2005. First, the method used to examine earnings management that is modified Jones models in Dechow et al (1995). Second, the method used to know the factors that affecting earnings management. Examined factor is the quality of auditor, shares that retained by owners, financial leverage, the size of the company, assets growth, and sales growth.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:55:59
http://journal.wima.ac.id/index.php/JWMA/article/view/1129
Jurnal Widya Manajemen & Akuntansi; Vol 7, No 2 (2007)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1048
2017-08-21T10:44:38Z
JWMA:ART
"170821 2017 eng "
dc
Meningkatkan Kepuasan Kerja dan Kinerja Perusahaan dengan Telecommuting
Ardhanari, Margaretha
Working Condition today is rather complicated and it influences the job satisfaction of workers and the performance of companies. On one side, the employers want the employees to work more productively and on the other, the employees want the employers to be more flexible. At the same time, the employees' awareness of being much closer to their family is demanding.
There is a belief that if employees feel good about their personal life and it is supported by the working conditions in the work place, then they will do their best to get their work done well without any burden. This atmosphere will create a job satisfaction and simultaneously will influence the performance of the companies.
The flexible work patterns are an obvious response to employees' call for more work/life balance. Based in prior research it is believed that telecommuting, the one of flexible work pattern has proven to be win-win situation. Telecommuting is the practice of working at home or at satelite location near the home where employees use computers and telecommunication technology in lieu of physically traveling to a central work place. The objective of this article is to study telecommuting as an alternative work pattern in order to increase the job satisfaction of employees and the performance of the organization.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:44:38
http://journal.wima.ac.id/index.php/JWMA/article/view/1048
Jurnal Widya Manajemen & Akuntansi; Vol 1, No 2 (2001)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1134
2017-08-21T10:55:59Z
JWMA:ART
"170821 2017 eng "
dc
Mengatasi Penyimpangan Asumsi Normalitas pada Pemodelan Persamaan Struktural Menggunakan Bootstrap
Otok, Bambang Widjanarko
Guritno, Suryo
Subanar, .
Haryatmi, Sri
All important assumption which must fulfill in Structural Equation Modelling (SEM) is data of continue and distribution multivariate normal. If do not fulfill will affect at result of analysis, that is failure in conducting convergence or yield the solving of inappropriate. One of the way of to overcome the mentioned is bootstrap method. So that this is research more focused in overcoming deviation of assumption of normality at SEM model with bootstrop method at case influence of commitment to performance through behavior. Or equally look for appropriate solution at data which below par with bootstrap method at case.
Result of research, indicating that parameter coefficient of bootstrap can overcome deviation of assumption normality, yielding solution matching with data. Professional commitment have an effect on to behavioral and organizational commitment of activity. Wile organizational commitment have an effect on to behavior work and activity performance, behavioral and
organizational commitment of activity represent variable having an effect on indirectly at professional commitment in influencing performance.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:55:59
http://journal.wima.ac.id/index.php/JWMA/article/view/1134
Jurnal Widya Manajemen & Akuntansi; Vol 7, No 2 (2007)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1064
2017-08-21T10:45:40Z
JWMA:ART
"170821 2017 eng "
dc
Pengukuran Nilai Sumber Daya Manusia pada Lembaga Pendidikan dengan Compensation Model
Harimurti, Yohanes
This study gives a description about the value of the human capital associated with a service
enterprise. However, the idea about human value accounting still becomes controvercy until now.
The objective of this study is to provide a practical measurement procedure about human capital,
specifically in using the economics concept of human capital. On the economics concept, the
value of human capital embodied in a person of age t is the present value of his/her remaining
future earnings from employment.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:45:40
http://journal.wima.ac.id/index.php/JWMA/article/view/1064
Jurnal Widya Manajemen & Akuntansi; Vol 2, No 1 (2002)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1139
2017-08-21T10:51:50Z
JWMA:ART
"170821 2017 eng "
dc
Sikap Pemirsa terhadap Program Acara Televisi Swasta Nasional
Tulipa, Diyah
At the turn of broadcasting growth in Indonesia for the last decade, the competition among private televisions to get audiences is becoming arise too. This paper draws on the correlation between attitude and preference of television's audiences. Moreover, this study measure the attitude of
audiences by point ideal which is based on argument that people has ideal value about object some sort of audiences has ideal value about televisions program. Finally, this paper indicates
that attitude has positive correlation with preference. It is showed by audience's behavior to see the television's program.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:51:50
http://journal.wima.ac.id/index.php/JWMA/article/view/1139
Jurnal Widya Manajemen & Akuntansi; Vol 4, No 2 (2004)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1144
2017-08-21T10:52:30Z
JWMA:ART
"170821 2017 eng "
dc
Faktor-faktor yang Mempengaruhi Keberhasilan Sistem Informasi Akuntansi
Hadisoebroto, Andreas Emmanuel
The objective of this study is to know the condition of existence of AIS in PDAM. The second objective of this study is to examine relationship or correlation between those influencing factors and AIS success using Pearson's correlation product moment method. The third objective will examine the influence of each influencing factor to AIS success.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:52:30
http://journal.wima.ac.id/index.php/JWMA/article/view/1144
Jurnal Widya Manajemen & Akuntansi; Vol 4, No 3 (2004)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1069
2017-08-21T10:46:29Z
JWMA:ART
"170821 2017 eng "
dc
Pembiayaan Defisit Anggaran Pembangunan dan Stabilitas Efisiensi Pengeluaran Investasi Swasta
Kuncoro, Haryo
This research analyzes t he impact of fiscal policy on economic growth in the case of Indonesia. The analysis is based on the relationship between the fiscal policy and the efficiency of
private capital-output ratio (ICOR). The estimation result shows that the fiscal-policy has on the change of the ICOR. Consequently, the private investment is more efficient due to
the deficit fiscal allocated on the development expenditure. Also ,the influence of the fiscal policy on the efficiency of private investment is stable over time. Those results above indicate that the fiscal policy effectively affects to the economic growth.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:46:29
http://journal.wima.ac.id/index.php/JWMA/article/view/1069
Jurnal Widya Manajemen & Akuntansi; Vol 2, No 2 (2002)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1149
2017-08-21T10:52:30Z
JWMA:ART
"170821 2017 eng "
dc
Dukungan Organisasional sebagai Moderator Hubungan Motivasi Intrinsik dan Kepribadian Individu dengan Kreativitas: Studi pada Dosen Perguruan Tinggi di Surabaya
Wulani, Fenika
The purposes of this research are to examine effect of organizational support as moderating variable on the relationship between intrinsic motivation and creativity, and that effect on the relationship between individual personality and creativity. The sample was lecturer that working in university in Surabaya. Hierarchical regression analysis show that organizational support
wasn't gives effect on the relationship between intrinsic motivation and creativity. Organizational support was given effect on the relationship between individual personality and creativity.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:52:30
http://journal.wima.ac.id/index.php/JWMA/article/view/1149
Jurnal Widya Manajemen & Akuntansi; Vol 4, No 3 (2004)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1074
2017-08-21T10:47:10Z
JWMA:ART
"170821 2017 eng "
dc
Kinerja Keuangan Perusahaan Metal yang Terdaftar di Bursa Efek Jakarta Aplikasi Cash Flow Ratios Analysis
Tulasi, Daniel
The cash flow ratios analysis is an analytical method to assess corporate performance, especially the financial performance with the focus on corporate cash flows. This study is aimed at (1) evaluating whether, simultaneously the cash flow variables (ratios) can significantly distinguish the firm with a healthy financial performance from that without; (2) determining whether the discriminate value obtained from cash flow ratios model can be used as a basis for distinguishing the firm with a healthy financial performance from that without; and (3) determining the most significant variable distinguishing the financial performance of the metal industries.
The result of the study indicate that: (1) simultaneously, the cash flow ratios had significant influence (2) the discriminate value (Z-score) can be used as a criterion to distinguish the firm, and (3) the ratios of cash flow were the most significant variables in distinguishing the firm with a healthy financial performance from that without.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:47:09
http://journal.wima.ac.id/index.php/JWMA/article/view/1074
Jurnal Widya Manajemen & Akuntansi; Vol 2, No 3 (2002)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1154
2017-08-21T10:51:12Z
JWMA:ART
"170821 2017 eng "
dc
Aspek Penilaian dalam Perusahaan Dot Com
Rachmawati, Dyna
New economy has come, begun by the advancement of information technology. It appears much
dot.com company. Valuing the dot.com has challenged many financial experts. It becomes uneasy
because the uncertainty is so high. This paper uses two approaches in valuing the dot.com company. The
first one is qualitative approach. This approach requires acquainted of the company deeply by knowing
the management team and business plan. The second one is quantitative approach. It offers two
alternatives method, which is net present value or discounted cashflow and economic value added. Both
are requires many assumptions.
This paper tries to implement the valuation by valuing Indo.com. The result shows Indo.com has
o great management team. Indo.com business is real though running the cyber business. Indo.com worth
S 77 million under the assumptions made and using net present value methods
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:51:12
http://journal.wima.ac.id/index.php/JWMA/article/view/1154
Jurnal Widya Manajemen & Akuntansi; Vol 4, No 1 (2004)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1079
2017-08-21T10:47:49Z
JWMA:ART
"170821 2017 eng "
dc
Analisis Efektifitas Safari Layanan Informasi UKWMS dengan Menggunakan Consumer Decision Model
Utami, Chr. Whidya
Susilawati, C. Erna
Widya Mandala Surabaya Catholic University (WMSCU) as an educational institution considering needs to do a promotion activity. The university chooses personal selling by forming
team called Safari Information Services as a promotion tool. By using Consumer Decision Models
(CDM), this study try to examine the effect of the Safari Information Services Message toward students buying intention to the Economic Faculty of WMSCU through institution name
introduction, students trust and students attitude. The result of this study shows that CDM isn't effective as a model in the process of students making decision to enter Economic Faculty of
WMSCU. Inspite of that Safari Information Services messages have the effect toward students buying intention through the institution name introduction, students trust and student attitude.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:47:49
http://journal.wima.ac.id/index.php/JWMA/article/view/1079
Jurnal Widya Manajemen & Akuntansi; Vol 3, No 1 (2003)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1174
2017-08-21T10:53:08Z
JWMA:ART
"170821 2017 eng "
dc
Klasifikasi Perbankan dengan Pendekatan CART dan MARS
Otok, Bambang Widjanarko
Monitoring system have been come to need for performance of to banking in the future, as well as to know strategy implication with complex problems. However, that system if broken down into simple terminology, every individual can start to comprehend foreign exchange market and using it as a monetary investment appliance for the future.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:53:08
http://journal.wima.ac.id/index.php/JWMA/article/view/1174
Jurnal Widya Manajemen & Akuntansi; Vol 5, No 1 (2005)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1084
2017-08-21T10:47:49Z
JWMA:ART
"170821 2017 eng "
dc
Peranan Pengetahuan dalam Proses Bisnis Internasional
Murhadi, Werner R.
Internationalization occurs when a firm expands its selling, production or other business activities into international market. Managers strategically use information to achieve degree of internationalization. Information reflected by internal and external social capital influences the acquisition and creation of knowledge, and that knowledge is a key resource driving the international business growth. Knowledge seen as an intangible factor has main
influence on international business process.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:47:49
http://journal.wima.ac.id/index.php/JWMA/article/view/1084
Jurnal Widya Manajemen & Akuntansi; Vol 3, No 1 (2003)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1179
2017-08-21T10:53:53Z
JWMA:ART
"170821 2017 eng "
dc
A Consideration Set Model sebagai Model Pemahaman Konsep Switching Behavior pada Produk Handphone
Rachmawati, Veronika
This research focused of consideration set to switch brands in sellular phone purchase. Research model same as with sambandam & Lord (1995) and using sellular phone for research object. The result show that the replicated research model could be supported as the researchers expected.
Seven of the eleven hypotheses, have been supported, while the others have not. This condition indicates that consideration sets are shown to affect the switching decision both directly and
indirectly (motivating retailer search activities). For further research are needed to considered other factors which hove not been revealed were found as desire to have newly sellular phone, a desire to try other brands (variety seeking), and boredom of the owned sellular phone.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:53:53
http://journal.wima.ac.id/index.php/JWMA/article/view/1179
Jurnal Widya Manajemen & Akuntansi; Vol 5, No 2 (2005)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1089
2017-08-21T10:48:29Z
JWMA:ART
"170821 2017 eng "
dc
Designing The Balanced Scorecard for The Faculty of Economics of Satya Wacana Christian University
Haryanto, Jony Oktavian
Concerning the competition of universities in Indonesia, a research about the measurement and
quality control from strategic perspectives will pose an interesting subject to be explored. The
high-pressure of the economic condition, the unstable political environment, the globalization era
as well as the unfair competition has changed the business environment. As a result, performance
measures are used to guide the managers' decision and to evaluate the performance of managers
and their units. This measurement is used as guidelines and incentives to facilitate the coordination
among managers and business unit goals with those of the overall corporate goals. Without the
performance measurement system, companies will probably move to a wrong decision.
One of the tools that can provide comprehensive, coherent and balance performance measures is
Balance Scorecard. Balance Scorecard does not only provide comprehensive measures( financial,
Customer, Internal Business Process, and Learning & Growth), but is also provide a road map
about how to achieve financial objectives without sacrificing long term performance.
The Faculty of Economics of Satya Wacana Christian University (F-E SWCU), as one of the
private universities in Indonesia, must also formulate and implement strategies that will fit with the
high turbulent business environment. To avoid a pitfall of financial performance, FE SWCU have
to implement Balance Scorecard.
The Balance Scorecard designed for FE SWCU consists of strategic objectives derived from
company vision mission, outcome measures and performance driver measures, and targets as
milestones to know achievement of strategic objectives of the company.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:48:29
http://journal.wima.ac.id/index.php/JWMA/article/view/1089
Jurnal Widya Manajemen & Akuntansi; Vol 3, No 2 (2003)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1094
2017-08-21T10:49:15Z
JWMA:ART
"170821 2017 eng "
dc
Organisasi Masa Depan: Strategi Imperatives dan Core Competencies pada Abad 21
Susanti, Vivi Ani
Globalization causes a new perspective an organization's design. The changes of business environment cause organization control to change from plan and control mode to sense and respond mode. It represent organization provides a service value to the customer. The question is how about the strategy for the 21st century?
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:49:15
http://journal.wima.ac.id/index.php/JWMA/article/view/1094
Jurnal Widya Manajemen & Akuntansi; Vol 3, No 3 (2003)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1184
2017-08-21T10:53:53Z
JWMA:ART
"170821 2017 eng "
dc
Pengaruh Organizational Citizenship Behavior terhadap Persepsi Kualitas Karyawan dan Dampaknya pada Kepercayaan Konsumen Bidang Jasa di Surabaya
Djati, S. Pantja
The core of service activities lying on the value delivery, therefore emplyoee-consumer encounters needs an extra attention. Employee are company' integral part so its behavior will affect the whole service process.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:53:53
http://journal.wima.ac.id/index.php/JWMA/article/view/1184
Jurnal Widya Manajemen & Akuntansi; Vol 5, No 2 (2005)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1099
2017-08-21T10:00:59Z
JWMA:ART
dc
Analisis Dividend Policy Perusahaan LQ-45 di Bursa Efek Jakarta
Joko, Fx Agus
The objective of this research is to investigate dividend policy of go public companies in IQ45
on Jakarta Stock Exchange. The sources of data steemfr om financial report of 45 companies from
2000 to 2N2. Variables to measure consist of dependent variable (dividend payout ratio) and
ir&pendent variable (firm size, growth of operating income, cosh flow variability , capital
structure/flexibility). Satistical ndelw by lineu regressiur with degree ol confidence 5%o to F
test ed t test we used to test of the lWhotesis.
The reslt sttows tlnt p*ttally each irdcperden vsioble intluerces signific@rtly to diviM
p-isa yout ratlo. Simultaneously, all indepetdent vsiables influence divided payout rdio. K vslue
g.meming to wy tlat 77.3% chnging in &perden vwiable (divided palaut ratio) cnt be
erytaircdtlw irdeperdentv qiables. The rest o f that value ,which is 22.7%0te, by other variables
outside mdel.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2014-02-17 11:52:56
http://journal.wima.ac.id/index.php/JWMA/article/view/1099
Jurnal Widya Manajemen & Akuntansi; Vol 6, No 2 (2006)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1189
2017-08-21T10:54:35Z
JWMA:ART
"170821 2017 eng "
dc
Neural Networks, ARIMA and ARIMAX Models for Forecasting Indonesian Inflation
Suhartono, .
The objective of this study is to apply Neural Networks (NN) model for forecasting Indonesian inflation and to compore a result with ARIMA ond ARIMAX models. The Feedforward Neural Networks model used for forecasting, particularly in economics and finance.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:54:35
http://journal.wima.ac.id/index.php/JWMA/article/view/1189
Jurnal Widya Manajemen & Akuntansi; Vol 5, No 3 (2005)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1104
2017-08-21T10:03:24Z
JWMA:ART
dc
Performance Decline and Turnover in Indonesian Manufacturing Firms
Ganto, Jullimursyida
Matriadi, Faisal
Penelitian ini bertujuan untuk menyelidiki penyebab-penyebab penurunan kinerja dan
strategi-strategi pemulihan kembali perusahan-perusahaan manufaktur di Indonesia yang erat
kaitarinya dengan krisis keuangan yang terjadi pada tahun 1997/1998. Sampel untuk penelitian in i
adatah perusahaan-perusuhaan manufaktur berskala besary ang ada di lndonesia.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2014-02-17 11:53:04
http://journal.wima.ac.id/index.php/JWMA/article/view/1104
Jurnal Widya Manajemen & Akuntansi; Vol 6, No 3 (2006)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1109
2017-08-21T10:05:15Z
JWMA:ART
dc
Kemampuan Rasio Keuangan dan Ukuran Perusahaan dalam Memprediksi Kinerja Keuangan
Tulasi, Daniel
The study investigates the power of financial ratios and firm's size in predicting financial
performance of Textile and Apparel listed at Jakarta Stock Exchange. The data are analyze by
using logic regression. The result indicates that current ratio, gross profit margin and firm's
sizeb eiomi prediclorso f the firm's financial performance. The g Sodnesos ffit testu singH osmer
and Lemeshowrc sr indicatei that nodel fiUed it 9t ,8% Ievelo f significance with NagdlkerkeR '
square is 60,8%o.T. he overall classification rate is 79,6%, it is greater than the naive
classification rate of 50%.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2014-02-17 11:53:04
http://journal.wima.ac.id/index.php/JWMA/article/view/1109
Jurnal Widya Manajemen & Akuntansi; Vol 6, No 3 (2006)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/501
2017-08-21T09:55:55Z
JWMA:ART
"060401 2006 eng "
dc
MOMENTUM STRATEGIES AND TRADING VOLUME TURNOVER IN MALAYSIAN STOCK EXCHANGE
Husni, Tafdil
lecturer at Faculty of Economics, Andalas University, Padang, Indonesia
Using daily data on the Main Board of the Malaysian stock market from January 1988 to October 2002 and employing the strategy quite similar to Jegadeesh and Titman (1993) with some modifications, this study provides evidence on momentum strategy. That is strategy of buying
stocks with high returns (winners) over the previous two and three months and selling stocks with low returns (losers) over the same period. The average differences between winner portfolios and loser portfolios in test period are 2.1% and 4.65 % in favor of winners, respectively. The result of this study is consistent with prediction of the under reaction hypothesis. This study also analyzes the relationship between momentum strategies and trading volume turnover (number of shares
traded divided by the number of shares outstanding). The study reveals that momentum profits are more pronounced among high trading volume turnover stocks.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2014-02-17 11:52:48
application/pdf
http://journal.wima.ac.id/index.php/JWMA/article/view/501
Jurnal Widya Manajemen & Akuntansi; Vol 6, No 1 (2006)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/506
2017-08-21T09:59:05Z
JWMA:ART
"060801 2006 eng "
dc
HUBUNGAN KOMPONEN SISTEM PENGENDALIAN MANAJEMEN (QUALITY GOAL, QUALITY FEEDBACK, DAN QUALITY INCENTIVE) TERHADAP KINERJA KUALITAS DAN KONSEKUENSI TERHADAP KINERJA KEUANGAN1
Jumaili, Salman
., Gudono
This research aims to give empirical evidence about relationship management control system components with quality performance, and relationship quality performance with
customer satisfaction and financial performance, and relationship customer satisfaction with financial performance. Data are collected via electronic mail survey from Indonesian
manufacturings. Data analysis use by path analysis.
The result indicates that the managers must consider quality goal, quality feedback, and quality incentive that positively increased quality performance of product, although relation for
quality goal is not significant. Quality performance is positively associated with customer satisfaction. Furthemore, quality performance as non-financial measure is not significant
positively associated with financial performance, and high rate of customer satisfaction is positively associated with financial performance.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2014-02-17 11:52:56
application/pdf
http://journal.wima.ac.id/index.php/JWMA/article/view/506
Jurnal Widya Manajemen & Akuntansi; Vol 6, No 2 (2006)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/1125
2018-06-29T07:56:57Z
JWMA:ART
"170821 2017 eng "
dc
Pengaruh Asimetri Informasi, Alokasi Sumber Daya, Etika dan Komitmen Organisasi terhadap Budget Slack: Suatu Eksperimen
Ernita, Etti
This study is investigated the effects of information asymmetry, resources allocation, ethics and organizational commitment on budget slack. Subjects consist of 73 undergraduate accounting at University of Sanata Dharma Yogyakarta. This study uses a 3x2 factorial design.
This experiment manipulates information asymmetry into three conditions: low, middle, high information asymmetry and resources allocation into two conditions: no-resources allocation
condition and resources allocation condition. This study predicts that budget slack is different between three of condition asymmetry information asymmetry, condition of resources alocation, ethics and organizational commitment. Subordinate with low ethics and organizational commitment tend to create higher slack than subordinate with high ethics and organizational
commitment. Result show that there are different budget slack between low ethics and high ethics, and between low organizational commitment and high organizational commitment.
Future research is make resources alocation treatment more perfect.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:55:16
http://journal.wima.ac.id/index.php/JWMA/article/view/1125
Jurnal Widya Manajemen & Akuntansi; Vol 7, No 1 (2007)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1044
2017-08-21T10:44:38Z
JWMA:ART
"170821 2017 eng "
dc
Analisis Kandungan Informasi Dividen dan Ketepatan Reaksi Pasar : Pengujian terhadap Dividend Signaling Theory Studi Empiris di Bursa Efek Jakarta
Sujoko, .
HM, Jogiyanto
The purpose of this study is to examine the information content of dividend. Another purpose of this study is to examine the decisionally efficient market. This research explored the issue by applying the event study methodology for analyzing the market reaction.
As much as 150 firms listed in Jakarta Stock Exchange (BEJ) were taken as a sample using a purposive sampling method. The sample are dividend into four sub sample: (1) sub sample consist of 150 firms that pay increase dividend, (2) sub sample consist of 18 firms that pay consistently increase dividend, (3) sub sample consist of 96 firms that pay increase dividend and the firms are growing, (4) sub sample consist of 54 firms that pay increase dividend and the firms are not growing.
The statistic method used to test hypotheses is t-test. Three models of expected return were considered: OLS Market Model, Mean Adjusted Model, and Market Adjusted model.
The empirical result indicates that dividend conveys information to the market. this means that investors in BEJ use information of dividend announcements for decision making. The result of this study supports dividend signaling theory. Another result of this study indicates that the Jakarta Stock Exchange (BEJ) is not decisionally efficient market. This means that investors are not sophisticated and fooled by manager of the firms.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:44:38
http://journal.wima.ac.id/index.php/JWMA/article/view/1044
Jurnal Widya Manajemen & Akuntansi; Vol 1, No 2 (2001)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1130
2017-08-21T10:55:59Z
JWMA:ART
"170821 2017 eng "
dc
Konstruk Kesenjangan Budaya: Penelitian Empirik Para Manajer Perusahaan Industri Barang Konsumsi di Pasar Modal Indonesia
Tjahjadi, Bambang
In the era of competition, a good strategy is the most important factor for survival and growth. In order to successfully implement strategy, human capital, information capital, and organization capital within organization must be ready to support strategy. As part of organization capital, organization culture plays an important role in the success of strategy implementation. There are three ideologies within organization : (1) subjective ideologies: what other people think; (2) perceived ideologies: what people think other people think; (3) objective ideologies: part of what people think that is known , shared, and discussed with others. Culture gap exists when there is no congruence between the organization's culture and the sub-cultures of individual group members.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:55:59
http://journal.wima.ac.id/index.php/JWMA/article/view/1130
Jurnal Widya Manajemen & Akuntansi; Vol 7, No 2 (2007)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1049
2017-08-21T10:44:38Z
JWMA:ART
"170821 2017 eng "
dc
Memperkecil Resiko Kegagalan Produk Baru dalam Pasar
Darsono, Licen Indahwati
Strategi produk baru banyak digunakan oleh perusahaan untuk mempertahankan dan memperluas market share. Produk baru yang diluncurkan perusahaan mempunyai peluang dan resiko yang sama besar. Penyebab kegagalan dapat menjadi penyebab kesuksesan, demikian juga sebaliknya. Untuk memperkecil resiko kegagalan produk baru dalam pasar, perusahaan harus menciptakan system R&D yang solid, kondusif, tidak birokratif sehingga dapat memunculkan kreativitas dan ide-ide produk baru yang inovatif dengan efektif dan efisien. Perusahaan juga dapat menggunakan buyer utility map untuk mencari celah yang dapat dimasuki perusahaan dengan produk barunya yang inovatif. Selain produk, perusahaan juga harus menetapkan price bandwith yang pada akhirnya akan menuntun perusahaan menetapkan harga yang reasonable dan realistic. Faktor ketiga yang juga memegang peranan untuk memperkecil resiko kegagalan produk baru adalah partner bisnis. Harga yang tepat, biaya yang realistis, dan partner bisnis yang handal akan memperkecil resiko kegagalan produk baru dalam pasar.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:44:38
http://journal.wima.ac.id/index.php/JWMA/article/view/1049
Jurnal Widya Manajemen & Akuntansi; Vol 1, No 2 (2001)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1135
2017-08-21T10:55:59Z
JWMA:ART
"170821 2017 eng "
dc
Analisis Personal PUMIK (Perempuan Pengusaha Mikro) di Surabaya dalam Upaya Pengembangan Keberhasilan Usaha Bidang Ritel yang Dimoderasi Faktor Kultural
Ardhanari, Margaretha
Nowadays, the existency of small, medium micro enterprises is becoming the economic life reality in Indonesia. The women's role in micro enterprises are expected be a 'gate
keeper' of economic society. As can be seen from statistic bureau, 44.29% micro enterprises and 10.28%
small enterprises are owed by women, respectively.
However, women entrepreneur face more complex problems regarding personal characteristic in aims to growth optimally. Moreover, the multi roles of women enterprises are
related to the personal. Personal factors are defined by position and status domestically.
Both of them can be constraints of women entrepreneur.
This research draws several aims. Firstly, the influence of personal factor of multi role of to the succed of retail enterprises in Surabaya. Secondly, to understand influence of
cultural factors as a moderator of the relationship between personal factor of multi role and the succed of retail enterprises in Surabaya.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:55:59
http://journal.wima.ac.id/index.php/JWMA/article/view/1135
Jurnal Widya Manajemen & Akuntansi; Vol 7, No 2 (2007)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1065
2017-08-21T10:45:40Z
JWMA:ART
"170821 2017 eng "
dc
Pemberdayaan Masyarakat: Sebuah Strategi Memperkecil Kesenjangan di Jawa Timur
Abipraja, Soedjono
Pemberdayaan comes from the English word "empowerment. The word power in empowerment
means daya in Indonesia. Empowerment tends to release the hand cuff of poverty and
underdevelopment also to strength the position of society level in authority structure. The effort to
increase society empowerment can be seen from three point of view : creating atmosphere that
may develop society potention, strengthening society position and power also empowering that
contain protection. Society empowerment demands some prerequisite or conditions, are there is
empowerment condition, giving the opportunity that make society become empower, protection in
order lo develop empowering, increasing ability to become more empowering and government
function. The increasing of society capacity and even distribution income marked with the
increasing of poor family that can fulfill their basic and social need, is one of the measuring or
indicators I he success of empowerment programs.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:45:40
http://journal.wima.ac.id/index.php/JWMA/article/view/1065
Jurnal Widya Manajemen & Akuntansi; Vol 2, No 1 (2002)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1140
2017-08-21T10:51:50Z
JWMA:ART
"170821 2017 eng "
dc
Pengaruh Kesan Kualitas Layanan, Harga, dan Kepuasan Mahasiswa PTS terhadap Minat Mereferensikan Kampusnya
Djati, S. Pantja
Darmawan, Didit
Organization have to take advantage of every opportunity in order to develop better relationships with customers, specially in competitive environments. The favorable impact of
perceived service quality is generally explained by satisfaction and word of mouth behavior. This study will be focused on the effect of perceived service quality to customer satisfaction and
intension to reference. Price variable would have the same role as perceived service quality variable. Universities offered those essensial things.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:51:50
http://journal.wima.ac.id/index.php/JWMA/article/view/1140
Jurnal Widya Manajemen & Akuntansi; Vol 4, No 2 (2004)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1145
2017-08-21T10:52:30Z
JWMA:ART
"170821 2017 eng "
dc
Analisis Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial: Komitmen Organisasi sebagai Moderator
Susanti, Vivi Ani
This research aims to know the influence of budget participation on managerial performance with organizational commitment as a moderating variable for managers of manufacturing industry that has gone public, listed in Jakarta Stock Exchange and having head office in Jawa Timur. The conclusion is organizational commitment could not be a moderator in interaction between budget participation and organizational commitment analysis to managerial performance.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:52:30
http://journal.wima.ac.id/index.php/JWMA/article/view/1145
Jurnal Widya Manajemen & Akuntansi; Vol 4, No 3 (2004)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1070
2017-08-21T10:46:29Z
JWMA:ART
"170821 2017 eng "
dc
Penerapan Konsep EVA sebagai Added Approach dari Analisis Rasio Keuangan untuk Mengukur Kinerja PT Gudang Garam di Kediri
Mulia, Teodora Winda
Financial ratio analysis as a measure of company's performance is commonly made a bias lo
investors and stockholders. In order to reduce analysis risk error, EVA is used as added approach
to traditional approach (Financial ratio analysis). In this case, EVA is relevant to measure
management performance, which is based on certain periodic value added. If financial ratio
becomes the only tool in measuring company's performance, it appears to be a good
performance, but actually there is neither increase nor decrease.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:46:29
http://journal.wima.ac.id/index.php/JWMA/article/view/1070
Jurnal Widya Manajemen & Akuntansi; Vol 2, No 2 (2002)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1150
2017-08-21T10:51:12Z
JWMA:ART
"170821 2017 eng "
dc
Manajemen Laba dalam Persepsi Etis Akuntan di Jawa Timur
Lontoh, Frederich Oscar
Lindrawati, .
The result of this research shows that the perception among accountants of all groups considering the earnings management ct don't have any significant difference. Only two of that s*factor was had any influence to the perception of the accountants considering the manajemen laba act.
Consistency to GAAP and materiality is the only factors that shows some significant influence.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:51:12
http://journal.wima.ac.id/index.php/JWMA/article/view/1150
Jurnal Widya Manajemen & Akuntansi; Vol 4, No 1 (2004)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1075
2017-08-21T10:47:10Z
JWMA:ART
"170821 2017 eng "
dc
Fungsi Anggaran sebagai Pengendalian Manajemen terhadap Efisiensi Pusat-pusat Laba
Martono, C.
Management control system is a process that enables interaction between manager and staff that
involve formal communication and non formal communication. It can endorse the efficiency of profit center. Profit center is a value of efficiency. A Profit center can be efficient among other if it uses the same input but produce more output. Control system can make for profit center with establish a standard that in the form of budget. Comparing between actual and standard (budget) can be result corrective action or feed back caused by positive deviation.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:47:09
http://journal.wima.ac.id/index.php/JWMA/article/view/1075
Jurnal Widya Manajemen & Akuntansi; Vol 2, No 3 (2002)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1155
2017-08-21T10:51:12Z
JWMA:ART
"170821 2017 eng "
dc
Transformasi Organisasi, Kepemimpinan Transformasional dan Perubahan Peran Sumber Daya Manusia
Susilawati, C. Erna
Continuously changing environmental conditions, globalization, technology developments and increasingly
hard competition has made companies b rake measures lo survive. It needs organizational transformation that
allows it to become more flexible and able to detect the changes immediately and mal
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:51:12
http://journal.wima.ac.id/index.php/JWMA/article/view/1155
Jurnal Widya Manajemen & Akuntansi; Vol 4, No 1 (2004)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1080
2017-08-21T10:47:49Z
JWMA:ART
"170821 2017 eng "
dc
The Influence of Ethical Considerations and Locus of Control on Managers' Evaluation Judgments at The Adverse Selection Condition
Susanti, Vivi Ani
This research aimed at investigating the influence of ethical consideration and locus of control, constituting a personality variable, on the policies made by a manager to continue or
discontinue a project that is not profitable due to private information and incentive to shirk (adverse
selection) The agency theory views personal interest as the only basis to make economic decisions related to continuing or discontinuing a project that is not profitable based on incentives received by a manager. Whereas, the ethics based on the cognitive moral development views that a manager as a
decision maker will consider ethics as an economic behavior constraint for the decision maker. At the same time, the internal and external locus of control will influence the persona capability of a manager to be a self-confident or luck, fate or destiny factor dependent in relation to the quality of decision
being made. Data analysis using multiple regression and ANOVA showed that locus of control moderates
the relationship between ethics and manager policies in decision making to continue or discontinue a
project that is not profitable during the condition of adverse selection. The findings implied that ethics and locus of control explicitly influence the decision making by a manager during the condition of adverse selection.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:47:49
http://journal.wima.ac.id/index.php/JWMA/article/view/1080
Jurnal Widya Manajemen & Akuntansi; Vol 3, No 1 (2003)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1175
2017-08-21T10:53:08Z
JWMA:ART
"170821 2017 eng "
dc
Analisis Kinerja Operasi Perusahaan yang Melakukan Merjer atau Akuisisi
Yudhanti, Ceicilia Bintang Hari
The aim of this study is to analyze operating performance of merger or acquisition firms. Commonly, the motivation of company to commit merger or acquisition is to reach
synergy. Moreover, this synergy in particular way can be analyzed by company's operating performance. This study uses financial ratios to measure company performance.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:53:08
http://journal.wima.ac.id/index.php/JWMA/article/view/1175
Jurnal Widya Manajemen & Akuntansi; Vol 5, No 1 (2005)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1085
2017-08-21T10:48:29Z
JWMA:ART
"170821 2017 eng "
dc
Technology and Overall Performance of Indonesian Manufacturing Firms: Do Manufacturing Strategies Serve as Moderators
Ellitan, Lena
Although there have been many studies focusing on the determinants of technological adoption and innovation, there is still a dearth of empirical results that relate to technology adoption and performance, especially in the Indonesian manufacturing sector. Based on the fact that the increased use of advanced manufacturing technologies and new management practices cannot be directly related to higher performance, this study tries to integrate technological and innovation
considerations with manufacturing strategic development. This study focuses on the role of manufacturing strategy in moderating the impact of hard and soft technology on overall
performance. The alignment between technology and manufacturing strategy is necessary to ensure success of firms. Data were collected through mailed questionnaires to CEOs of medium and large manufacturing firms in Indonesia.T his study finds that both hard and soft technologies have positive impacts on overall firm's performance. Further, manufacturing strategy plays an important moderating role on the relationship between technology and performance.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:48:29
http://journal.wima.ac.id/index.php/JWMA/article/view/1085
Jurnal Widya Manajemen & Akuntansi; Vol 3, No 2 (2003)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1090
2017-08-21T10:48:29Z
JWMA:ART
"170821 2017 eng "
dc
Manajemen Perguruan Tinggi di Indonesia: Usaha Memenangkan Persaingan Industri Jasa Pendidikan
Wulani, Fenika
In the globalization era and taster changing environment, universities in Indonesia must be adapted in order to survive in the future. Quality can be improved by effective management function, chance to develop human resources' creativity, costumer oriented, and trying to fit course programs with business world. University also must be concerned with employee' s need, because
the characteristic of service company, the people that provided service is important. If universities want to do that, sustainable growth can be reached.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:48:29
http://journal.wima.ac.id/index.php/JWMA/article/view/1090
Jurnal Widya Manajemen & Akuntansi; Vol 3, No 2 (2003)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1180
2017-08-21T10:53:53Z
JWMA:ART
"170821 2017 eng "
dc
Analisis Perbedaan Persepsi Auditor Eksternal dan Pemakai Jasa terhadap Kepatuhan Akuntan Publik
Ardini, Lilis
The objective of this study was finding out the complience perception level of public accountant by involving external auditor and user as responder and observing wheter there are differences
among each group or not.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:53:53
http://journal.wima.ac.id/index.php/JWMA/article/view/1180
Jurnal Widya Manajemen & Akuntansi; Vol 5, No 2 (2005)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1095
2017-08-21T10:49:15Z
JWMA:ART
"170821 2017 eng "
dc
Perceptual Mapping Produk BMW dengan Pendekatan Biplot melalui Analisis Komponen Utama
Koesmono, Teman
Otok, Bambang Widjanarko
Posisioning menjadi disain yang nyata untuk menciptakan image perusahaan, sehingga konsumen yang ditargetkan dapat memahami dan menghargai dimana perusahaan berdiri di antara pesaingnya. Penelitian ini bertujuan untuk mengetahui dan menyajikan persepsi konsumen BMW terhadap atribut-atributnya dengan pendekatan biplot melalui SVD dari analisis komponen utama.
Hasil penelitian menunjukkan, dengan a = 1, persepsi yang dibentuk produk Honda fun Mercedes adalah kemudahan suku cadang, banyaknya jumlah bengkel resmi dan ketrampilan mekanik. Pada a = 0 menunjukkan panjang vektory ang sama dan korelasinya yang sangat tinggi dari produk Mercedes dan Honda (0,995041), BMW dengan Honda (0,96409) sedangkan
BMW dengonM ercedes( 0,956347),i ni menunjukan bahwa korelasi antara ketiga produk tersebut sangat tinggi yong berarti ketiga produk tersebut bersaing sangat ketat dalam membentuk persepsi kpnsumen mengena atribut-atribut produknya.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:49:15
http://journal.wima.ac.id/index.php/JWMA/article/view/1095
Jurnal Widya Manajemen & Akuntansi; Vol 3, No 3 (2003)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1185
2017-08-21T10:53:53Z
JWMA:ART
"170821 2017 eng "
dc
Alignment of Strategic Priorities at the Functional Level and Business Level with Manufacturing Performance
Tarigan, Robinson
This is a study of literature to propose the influence of the perceptions of general managers and manufacturing managers concerning manufacturing priorities of their business units (alignment) on manufacturing unit performance.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:53:53
http://journal.wima.ac.id/index.php/JWMA/article/view/1185
Jurnal Widya Manajemen & Akuntansi; Vol 5, No 2 (2005)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1100
2017-08-21T10:01:30Z
JWMA:ART
dc
Pengaruh Perilaku Pimpinan dan Praktik Manajemen Sumber Daya Manusia terhadap Budaya Organisasi dan Kinerja Bank Perkreditan Rakyat di Jawa Timur
Melinda, Tina
The aims of the research are: 1) to analyze and prove the influence of leader's behavior factor to organization culture 2) to analyze and prove the influence of leader's behavior factor to organization performance 3) to analyze and prove the influence of human resources management factor to organization culture 4)to analyze and prove the influence of human resources management factor to organization performance. On the other hand, organization culture has negative influence to performance especially bureaucracy in organization culture which has significant contribution in reducing BPR performance. Thus, it is suggested that management shouldn't create bureaucratic atmosphere within the organization.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2014-02-17 11:52:56
http://journal.wima.ac.id/index.php/JWMA/article/view/1100
Jurnal Widya Manajemen & Akuntansi; Vol 6, No 2 (2006)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1190
2017-08-21T10:54:35Z
JWMA:ART
"170821 2017 eng "
dc
Markov Chain Analysis: Peramalan Pangsa Pasar dan Pola Perpindahan Merek berdasarkan Persepsi Konsumen pada Produk Minyak Goreng di Surabaya
Triwijayati, Anna
Astanto, Merlin
Cooking oil is one of the most needed food supplies. Many cooking oil brands are available in the market to provide demand consumption to this product. However, now days,
arises of petroleum prices influence reduction cooking oil consumption.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:54:35
http://journal.wima.ac.id/index.php/JWMA/article/view/1190
Jurnal Widya Manajemen & Akuntansi; Vol 5, No 3 (2005)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1105
2017-08-21T10:03:48Z
JWMA:ART
dc
Upaya Relasional dan Outcome Relasional dalam Membangun Retensi Pelanggan pada Peritel
Utami, Christina Whidya
This research tries to elaborate how the relationship trough relationship outcomes in
hypermarket and warehouse store can influence the customer retention. The research sample was
shoppers in hypermarket and warehouse store in Surabaya which run relationship efforts' such as
Carrefour, Makro, Alfa, Indogrosir and Hypermart.
:, " This research proves that the perception o/'customer relationship e/forts influences the
relationship outcomes which in turn affect the customer retention. tn addition this study has some
practical implications such as: (11 the relationship effort strategy (2) the relationship outcomes;
(3) the customer retention and (4) propose a new conceptual framework.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2014-02-17 11:53:04
http://journal.wima.ac.id/index.php/JWMA/article/view/1105
Jurnal Widya Manajemen & Akuntansi; Vol 6, No 3 (2006)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1121
2018-06-29T07:49:10Z
JWMA:ART
"170821 2017 eng "
dc
Pengaruh Mekanisme Corporate Governance terhadap Kualitas Laba
Siallagan, Hamonangan
The purpose of this research is to investigate and give empirical evidence of the effect
of corporate governance mechanisms on earnings quality. The proposed hypotheses are as
follows, (1) managerial ownership is positively influence earnings quality, (3) the proportion
of independent board of commissioner positively influence earnings quality, (3) the existence
of audit committee positively influence earnings quality.
By using 74 samples and 197 observations, the result indicates that corporate
governance mechanism effect earnings quality. The earnings quality of proxy stated by Sloan
(1996), Chan et al (2001) and Warfield et al (1995) is discretionary accruals. The corporate
governance mechanism has the ffict on earnings quality are: managerial ownership positively
and statistically significant effect earnings quality, the proportion of board of commissioner
negatively and statistically significant influence earnings quality, the existence of audit committee
positively and statistically significant influence earnings quality.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:55:16
application/pdf
http://journal.wima.ac.id/index.php/JWMA/article/view/1121
Jurnal Widya Manajemen & Akuntansi; Vol 7, No 1 (2007)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/502
2017-08-21T09:56:24Z
JWMA:ART
"060401 2006 eng "
dc
TECHNOLOGY ACCEPTANCE DAN CONSUMER DECISION MODEL SEBAGAI DASAR PEMBANGUN MODEL NIAT ADOPSI TEKNOLOGI INTERNET DI KALANGAN PENGGUNA INTERNET
Utami, Christina Whidya
Tulipa, Diyah
This research explains the model of technological adoption and perception to intention of purchase of the internet consumer in Surabaya. However, consumer behavior that was formed by
purchasing intention is threatened by two theories: Technology Acceptance Models (TAM) and Consumer Decision Model (CDM). Technology Acceptance Models predicts the consumer
intention to use the information system and technology. While CDM model is used to measure the effectiveness of information media.
The results indicate that the models prove the hypotheses. This research indicates that the internet consumer has been using internet as a media to get information, concerning product,
hence the online purchasing.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2014-02-17 11:52:48
application/pdf
http://journal.wima.ac.id/index.php/JWMA/article/view/502
Jurnal Widya Manajemen & Akuntansi; Vol 6, No 1 (2006)
eng
Copyright (c)
oai:ojs.jurnal.wima.ac.id:article/1040
2017-08-21T10:19:39Z
JWMA:ART
"170821 2017 eng "
dc
Analisis Pengaruh Rasio-rasio Operasi dan Keuangan Tertimbang serta Rasio Persaingan Industri terhadap Kinerja Perusahaan: Studi Empiris Perspektif Internal dan Perspektif Eksternal Organisasi
Ka'aro, Hermeindito
This research investigates operating and financial weighted ratios and competitive ratios influencing the three elements of company performance, return on assets, net income growth, and market share. The sample is go-public Indonesian manufacturing company. Data for this study are the financial ratios calculated from financial statements over nine year's period of 1990-1998. Canonical correlation analysis technique is used to examine the effect of some independent variables on three dependent variables simultaneously. Wilks' lambda test will be employed to test the significance of the relationship of them.
Research finding show that; first, two of three canonical functions relationship have statistically significant; second, the inventory share and market share are the most importance variables which are contribute to the first functions; third, total assets to sales and return on assets are the most importance variables which are contribute to the second functions; forth, the power of independent variables influencing dependent variables is relatively moderate.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:19:39
http://journal.wima.ac.id/index.php/JWMA/article/view/1040
Jurnal Widya Manajemen & Akuntansi; Vol 1, No 1 (2001)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1126
2018-06-29T07:58:51Z
JWMA:ART
"170821 2017 eng "
dc
Pengaruh Keadilan Distribusi, Prosedural dan Interaksional terhadap Kepuasan Konsumen Mahasiswa di Surabaya
Wulani, Fenika
This study examines the effect of distribution, procedural, and Interactional justice on customer satisfaction Data were collected from 183 students on 4 universities in Surabaya.
This study finds that interactional and procedural justice has effect on customer satisfaction.
However, this study that distribution justice has no effect on customer satisfaction.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:55:16
application/pdf
http://journal.wima.ac.id/index.php/JWMA/article/view/1126
Jurnal Widya Manajemen & Akuntansi; Vol 7, No 1 (2007)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1045
2017-08-21T10:44:38Z
JWMA:ART
"170821 2017 eng "
dc
Peramalan Sales & Inflasi dengan Pendekatan Artificial Neural Network dan Model Regresi Dinamik (Fungsi Transfer)
Otok, Bambang Widjanarko
Suhartono, .
Tujuan penelitian ini adalah menerapkan metode Feed Forward Neural Network pada model peramalan time
series multivariate, dan membandingkan dengan metode Regresi Dinamik (Fungsi Transfer). Kriteria MSE, AIC,
BIC dan SBC digunakan untuk menbandingkan dua model peramalan. Dalam nembandingkan diambil dua kasus
(Sales berdasarkan Leading Indicator, dan Inflasi berdasarkan Indeks Harga Konsumen).
Hasil penelitian menunjukkan bahwa model FFNN lebih baik dibanding dengan model fungsi transfer, baik
untuk data ''Sales" dan "Inflasi" hal ini karena pada FFNN tidak memerlukan asumsi yang ketat. Secara statistik
pendekatan Fungsi Transfer lebih mudah untuk dikuti karena adanya tahapan identifikasi yang memudahkan untuk
mendapatkan model terbaik Selain itu model yang diperoleh mudah diinterpretasikan untuk menjelaskan
keterkaitan antara ramalan kejadian suatu waktu dengan kejadian-kejadian sebelumnya. Hal ini tidak ada atau
belum ditemukan pada model pendekatan FFNN, sehingga unsur coba-coba lebih dominan pada saat penentuan
arsitektur terbaik untuk model peramalan. FFNN adalah suatu pendekatan alternatif yang sangat bagus untuk
problem peramalan khususnya dalam fungsi transfer. Dengan pendekatan FFNN, hasil ramalan "Sales" dapat
disimpulkan bahwa jumlah sales dipengaruhi oleh leading indicator pada saat ini, tiga periode sebelumnya dan
juga dipengaruhi oleh jumtah sales sebelumnya. Sedangkan hasil ramalan "Inflasi" dipengaruhi oleh IHK pada
saat ini, satu periode sebelumnya dan juga dipengaruhi inflasi sebelumnya, dua dan tiga periode sebelumnya.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:44:38
http://journal.wima.ac.id/index.php/JWMA/article/view/1045
Jurnal Widya Manajemen & Akuntansi; Vol 1, No 2 (2001)
eng
Copyright (c) 2001 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1131
2017-08-21T10:55:59Z
JWMA:ART
"170821 2017 eng "
dc
Analisis Pengaruh Penerapan Good Corporate Governance terhadap Tobin's Q dan Return On Equity (ROE)
Jessica, .
During 1997-1998 most of Asian Countries including Indonesia has severe a financial crisis. This crisis is happened because of the poor implementation of good corporate governance.
Theoretically, the benefit of implementation of the good corporate governance are increase corporate value, reduce risk that caused by conflict of interest among owners and management,
and finally good corporate governance can increase investor trust.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:55:59
http://journal.wima.ac.id/index.php/JWMA/article/view/1131
Jurnal Widya Manajemen & Akuntansi; Vol 7, No 2 (2007)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1050
2017-08-21T10:45:40Z
JWMA:ART
"170821 2017 eng "
dc
Analisis Pengaruh Kebijakan Deviden serta Leverage terhadap Keputusan Pendanaan
Joko, Fx Agus
Ka'aro, Hermeindito
This research examines and extents Kaaro' study (2001) that founded that there are
significant relationships between leverage and dividend in high uncertainty conditions, but the
association is disappear if business risk included in the model. This paper attempts to conduct
Kaaro' study by including period analysis both in less uncertainty conditions and in high
uncertainty conditions. Other attributes of pecking order theory also included in this study. This
study supports Kaaro findings that there are significant associations between dividend and
leverage in high uncertainty condition if business risk ignored. However, this study also finds that
there are no strong relationship between dividend and leverage in less uncertainty condition even
though the business risk variable is not included in the model. Other attributes that considered in
this study partially support pecking order theory.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:45:40
http://journal.wima.ac.id/index.php/JWMA/article/view/1050
Jurnal Widya Manajemen & Akuntansi; Vol 2, No 1 (2002)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1136
2017-08-21T10:51:50Z
JWMA:ART
"170821 2017 eng "
dc
Model Kinerja Ekspor Industri Tekstil dan Produk Tekstil di Jawa Tengah
Aryanto, Vincent Didiek Wiet
This study focus The Export Performance Model of Textile and Apparel Products in Central Java, aimed at developing a model of export performance of textile and apparel products in Central Java. Based on the previous studies, therefore, export stimuli, export barriers, the source and use of information, organization knowledge were proposed as construct variables of this study.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:51:50
http://journal.wima.ac.id/index.php/JWMA/article/view/1136
Jurnal Widya Manajemen & Akuntansi; Vol 4, No 2 (2004)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1066
2017-08-21T10:45:40Z
JWMA:ART
"170821 2017 eng "
dc
Pengaruh Unsur-unsur Motivasi terhadap Produktivitas Tenaga Kerja Perusahaan
Noegroho, Tjitra Oentoeng
Inefficient and ineffective working, high cost a company bears, decreasing of Indonesian
economic development are three cases that connect to each other and have a direct influence on
the productivity of the company. It means when the Indonesian economic development goes
down, it causes higher and higher expenses the company should pay the continue production or
just to survive. In that case something must be done to make the company work more efficiently and
effectively. One way is by increasing the employees' productivity. However, to increase
employees' productivity needs support from both sides, not only the employees' side but also that of the company.
Employees' productivity can be increased by gaining the right motivation, whether material or
immaterial motivation. A combination of both motivation can be done to give the best result of
gaining the right motivation. Position of the employee must also be considered in gaining the
right motivation because different position and physical working environment need different
treatment of motivation.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:45:40
http://journal.wima.ac.id/index.php/JWMA/article/view/1066
Jurnal Widya Manajemen & Akuntansi; Vol 2, No 1 (2002)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1141
2017-08-21T10:51:50Z
JWMA:ART
"170821 2017 eng "
dc
Good Governance dalam Perspektif Perguruan Tinggi Swasta untuk Menghadapi Persaingan
Hariyanto, Simon
Every organization has an aim which is either profit oriented or non profit oriented. In other words, organizations deal with the effectiveness of their operation. In order lo achieve their
goal, they must handicap a nature, structure and business environment.
The process to achieve all organization goals needs several tool. A Good Governance is one of the tolls that takes an important responsibility role to principal and stakeholders. His paper
draws six principles based of good governance which measure efficiency and effectiveness of public organization as universities and academic. Moreover, these principles evaluate the
organization performance.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:51:50
http://journal.wima.ac.id/index.php/JWMA/article/view/1141
Jurnal Widya Manajemen & Akuntansi; Vol 4, No 2 (2004)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1146
2017-08-21T10:52:30Z
JWMA:ART
"170821 2017 eng "
dc
Keragaman Pola Membangun Kapabilitas Inovasi Organisasional
Sulistyohadi, Timbul
Based on literature review, questionnaire result, and in-depth interview to 78 head of bag producers, this study success to identify four patterns of innovation capability building; 2 patterns based on producer size, and 2 patterns based on producer operational time. In general, this study concludes only two patterns of innovation capability building which based on producer operational time.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:52:30
http://journal.wima.ac.id/index.php/JWMA/article/view/1146
Jurnal Widya Manajemen & Akuntansi; Vol 4, No 3 (2004)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1071
2017-08-21T10:46:29Z
JWMA:ART
"170821 2017 eng "
dc
Balance Scorecard sebagai Rerangka Pengukuran Kinerja Perusahaan secara Komprehensif dalam Lingkungan Bisnis Global
Lasdi, Lodovicus
The leading indicators of business performance cannot be found in financial data alone.
Quality, customer satisfaction, innovation, market share-metrics like these often reflect a
company's economic condition and growth prospects better than its reported earnings do.
Executives want a balanced presentation of measures that allow them to view the company from
several perspectives simultaneously .
Balanced scorecard as a new performance measurement system gives lop managers a
fast but comprehensive view of their business. The balanced scorecard includes financial measures that tell the results of actions already taken; and it complements those financial measure with
three sets of operational measures having to do with customers satisfaction, internal processes and
the organization's ability to learn and improve the activities that drive future financial performance.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:46:29
http://journal.wima.ac.id/index.php/JWMA/article/view/1071
Jurnal Widya Manajemen & Akuntansi; Vol 2, No 2 (2002)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1151
2017-08-21T10:51:12Z
JWMA:ART
"170821 2017 eng "
dc
Asian Banking Crises: A Review of Valuable Lessons from Thailand, Indonesia, and Korea
Roida, Herlina Yoka
This paper examines to what extent has Asian countries suffered from the banking crisis.
The paper employs a systematic framework to assess the occurrence and magnitude of Asian Banking crisis in some 'tiger countries' of Asia hit by the crisis: Thailand, Indonesia and Korea.
The paper will give an overview of the financial crisis for these countries and what factors triggered the crisis. The crisis framework also allows assessing how the crisis has effect to the
countries based on the some factors: macro factors, financial factors, and premature liberalization and information asymmetries.
The main reason for the Asian Banking crisis was widespread crisis as well as systematic crisis. Countries that have a strong real sector links will be more affect by the crisis. It would be
desirable to consider alternative policy instruments that do not place further stress on the banking sector. Finally, operating and regulator environment should be taken to minimize vulnerability of
banking system.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:51:12
http://journal.wima.ac.id/index.php/JWMA/article/view/1151
Jurnal Widya Manajemen & Akuntansi; Vol 4, No 1 (2004)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1076
2017-08-21T10:47:10Z
JWMA:ART
"170821 2017 eng "
dc
Pengaruh Gaya Kepemimpinan Motivasi dan Pelatihan terhadap Produktivitas Kerja Salesman Kanvas
Johannes, Antonius
This study intends lo examine the effect of leadership styles, motivation, and training on
canvas salesmen productivity in Artha Boga Cemerlang, Corp, East Java. The purpose of this
research is to find empirical evidence about productivity of canvas salesmen. This study hopes to
give contribution to corporation development on the increase of productivity of canvas salesmen.
The data were collected by distributing questionnaires to 66 canvas salesmen located in
Artha Boga Cemerlang Corp East Java as a chosen sample. The distributed questionnaires were
all returned completely and were analyzed by using SPSS version 7.5, The sample was selected
using quota sampling. The hypotheses were tested using multiple regression model and partial
correlation.
The result indicates that leadership styles, motivation, and training simultaneously and
partially have a positive significant effect on productivity of canvas salesmen. So, the hypotheses
developed in this study are supported. From the three independent variables, leadership styles
have the strongest effect on productivity of canvas salesmen. It is hoped that research in the future
will examine other variables that may influence productivity of canvas salesmen.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:47:09
http://journal.wima.ac.id/index.php/JWMA/article/view/1076
Jurnal Widya Manajemen & Akuntansi; Vol 2, No 3 (2002)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1156
2017-08-21T10:51:12Z
JWMA:ART
"170821 2017 eng "
dc
Penentuan Struktur Modal untuk Mencapai Biaya Modal Minimum dan Pengaruhnya terhadap Nilai Perusahaan
Hadisoebroto, Andreas E.
Company grows together with the growth of its working capital and fixed assets. To be able to show significant growth, company needs capital which managements always try to provide in the minimum cost. The problem is how the management maintains optimum capital structure. Capital structure should cost as little as possible because capital is the only funding resource.
The objective of this article has is study management policy in defining capital structure, using Modigliani and Miller propositions. It is expected that the effect of capital structure to cost capital and
firm's value can be proved.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:51:12
http://journal.wima.ac.id/index.php/JWMA/article/view/1156
Jurnal Widya Manajemen & Akuntansi; Vol 4, No 1 (2004)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1081
2017-08-21T10:47:49Z
JWMA:ART
"170821 2017 eng "
dc
Pengaruh Faktor Sosial Ekonomi terhadap Mobilitas Tenaga Kerja Antarsektor dan Antarwilayah pada Rumah Tangga Petani di Pedesaan Kabupaten Jember
Sebastiana, .
Social economics factor have a strong relationship with people motivation to under take among sector and among regions migration in the villages. The Study aimed to know the effect of income, farm land ownership, formal education, non formal education, job opportunities in non agricultural
sector, age, gender, marital status, and number family members on the decision of formers household family members to under lake among sector and among-regions mobility.
The linier Probability Model (LPM), statistics tests (coeficient of determination, partial t test, simultan F test) and classical assumption were used to examine the effect of social economy
factor on labour mobility decision. Based o n the resuh and discussion,i t is concluded that : (1) income and width of farmers owned land significantly influenced (2) a relatively low farmers household income in agriculture sector in almost
all villages had significantly contributed to the interest of farmers and farm labourers to migrated from agriculture sector; and (3) age factor was also a variable that significantly influence the among-sector labour mobility.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:47:49
http://journal.wima.ac.id/index.php/JWMA/article/view/1081
Jurnal Widya Manajemen & Akuntansi; Vol 3, No 1 (2003)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
oai:ojs.jurnal.wima.ac.id:article/1176
2017-08-21T10:53:08Z
JWMA:ART
"170821 2017 eng "
dc
Analisis Kesenjangan Dimensi Kualitas Layanan Berdasarkan Persepsi Manajemen dan Persepsi Pasien pada Unit Rawat Inap di Rumah Sakit Umum Daerah Dokter Abdul Aziz Singkawang Kalimantan Barat
Sunanto, Sandra
Nandiwardhana, Abraham
Creating consumer satisfaction is really important for company to create its competitiveness. Hospital as a service company must deliver the best service to her patients by designing and delivering good service quality which is including tangibles, reliability,
responsiveness, assurance, and emphaty.
Fakutas Ekonomi Unika Widya Mandala Surabaya
2017-08-21 12:53:08
http://journal.wima.ac.id/index.php/JWMA/article/view/1176
Jurnal Widya Manajemen & Akuntansi; Vol 5, No 1 (2005)
eng
Copyright (c) 2017 Jurnal Widya Manajemen & Akuntansi
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