Jurnal Widya Manajemen & Akuntansi
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HUBUNGAN KOMPONEN SISTEM PENGENDALIAN MANAJEMEN (QUALITY GOAL, QUALITY FEEDBACK, DAN QUALITY INCENTIVE) TERHADAP KINERJA KUALITAS DAN KONSEKUENSI TERHADAP KINERJA KEUANGAN1
Get PDFThis 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
ANALISIS PEMANFAATAN TEKNOLOGI INFORMASI DAN KINERJA INDIVIDUAL (STUDI PADA RUMAH SAKIT DI YOGYAKARTA)
Get PDFoai:ojs.jurnal.wima.ac.id:article/499The 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
CONTINUOS ONLINE AUDITING DAN CONTINUOUS ASSURANCE : EVOLUSI JASA AUDIT MASA MENDATANG
Get PDFThe 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
MOMENTUM STRATEGIES AND TRADING VOLUME TURNOVER IN MALAYSIAN STOCK EXCHANGE
Get PDFUsing 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