Jurnal Widya Manajemen & Akuntansi
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Efisiensi Alokasi Bahan Baku dan Tenaga Kerja Langsung untuk Mengurangi Biaya Produksi
Get PDFTechnological 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
Kajian Perbandingan Tax Treaty Model: OECD, UN, dan US
Get PDFThe 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
Pembiayaan Defisit Anggaran Pembangunan dan Stabilitas Efisiensi Pengeluaran Investasi Swasta
Get PDFThis 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
Analisis Pengaruh Kebijakan Deviden serta Leverage terhadap Keputusan Pendanaan
Get PDFThis 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
Manajemen Perguruan Tinggi di Indonesia: Usaha Memenangkan Persaingan Industri Jasa Pendidikan
Get PDFIn 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
Sistem Informasi Akuntansi Berbasis Elektronik Data Prosesing
No full textSistem 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
Pengaruh Gaya Kepemimpinan Motivasi dan Pelatihan terhadap Produktivitas Kerja Salesman Kanvas
No full textThis 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
Manajemen Laba dalam Initial Public Offerings dan Faktor yang Mempengaruhinya pada Perusahaan Tercatat di Bursa Efek Jakarta
Get PDFThis 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
Pengaruh Faktor Sosial Ekonomi terhadap Mobilitas Tenaga Kerja Antarsektor dan Antarwilayah pada Rumah Tangga Petani di Pedesaan Kabupaten Jember
Get PDFSocial 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
Sikap Pemirsa terhadap Program Acara Televisi Swasta Nasional
Get PDFAt 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