Jurnal Widya Manajemen & Akuntansi
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    124 research outputs found

    Manajemen Laba dalam Persepsi Etis Akuntan di Jawa Timur

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    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

    Model Orientasi Relasi antara Konsumen dengan Penyedia Jasa Maskapai Penerbangan Domestik

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    Since opening the opportunity of commercial air transport operation permit in Indonesia in the year 1999, pushing to born the various new air transport in Indonesia. Emerge the well-unbalanced between supply and demand, so that some air transport firm given on a very light emulation condition. On the other side, consumer remain to wish fulfilling standard of safety and satisfying service quality

    Analisis Pasar Regional Kawasan Asia Timur (China, Hong Kong, Jepang, dan Korea Selatan) dalam Hubungannya dengan Pasar Dunia

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    This paper draws the prospect of regionalism among financial market in East Asia (China, Hong Kong, Japan and South Korea). The first part examines the correlation among them that lead to regional integration. The second part shows the possibility of integration or segmentation between East Asia countries and world. The next part, tries to draw whether last financial crises 1997 gave different result to the integration process

    Rancangan Sistem Informasi Manufaktur Terintegrasi untuk Mempercepat Waktu Pengiriman Produk

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    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

    Sikap Masyarakat Surabaya Terhadap Iklan Televisi

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    Private television has taken a role in the fast growing of advertising media in Indonesia. All programs in the television such as entertainment news, movies,quizzes, etc. are inseparable with television advertising. This study was conducted lo learn public attitude to television advertising. The results showed that male respondent tend to pay more attention to television afuertising thanfemaler espondentT. hiss tudya lsofound that non studentr espondente ndt o pay morcittmtion to television advertising than student respondent

    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

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    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

    Balance Scorecard sebagai Rerangka Pengukuran Kinerja Perusahaan secara Komprehensif dalam Lingkungan Bisnis Global

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    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

    Pengaruh Derajat Penyebaran Lintas Fungsi Pemasaran (Marketing Cross-Functional) terhadap Kinerja Unit Bisnis Strategis, dengan Dinamisme Pasar sebagai Moderating Effect

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    This research examines the link between the cross-functional dispersion of influence (marketing, sales, R &D, operation/production,and finance/accounting) on making marketing decisions and performance at the SBU level by considers market dynamism which may moderate the strength of this relationship. Additionally, it's explored the strength and the weaken factors of performance in manager insight. Market orientation come from the thought that company should realize that build consumer satisfaction is the primary of business goal by focused on consumer and competitor

    Strategi Segmentasi Pasar Produk Mebel di Kecamatan Wonogiri, Kabupaten Wonogiri

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    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

    Analisis Personal PUMIK (Perempuan Pengusaha Mikro) di Surabaya dalam Upaya Pengembangan Keberhasilan Usaha Bidang Ritel yang Dimoderasi Faktor Kultural

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    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

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