Jurnal Widya Manajemen & Akuntansi
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124 research outputs found
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Hubungan antara Set Kesempatan Investasi dengan Kebijakan Pendanaan dan Dividen, serta Leverage Financial
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)
Good Governance dalam Perspektif Perguruan Tinggi Swasta untuk Menghadapi Persaingan
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
Fungsi Anggaran sebagai Pengendalian Manajemen terhadap Efisiensi Pusat-pusat Laba
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
Pengaruh Desentralisasi dan Karakteristik Informasi Akuntansi Manajemen terhadap Kinerja Manajerial
Business emulation facing by the company progressively tightens, require lo improve the efficiency and effectiveness of managerial performance. Existence of decentralization and characteristic of accounting information management the best can improve the managerial performance. This research check the influence decentralize and characteristic of accounting information management to managerial performance
Asian Banking Crises: A Review of Valuable Lessons from Thailand, Indonesia, and Korea
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
Pengendalian Kualitas Pelayanan melalui Analisis GAP dengan Instrumen Servqual (Studi di Unika Widya Mandala Surabaya)
The strong competitiveness in higher education make the Widya Mandala Surabaya Catholic University (WMSCU) has to evaluate the operational process. So it could take the information which used to control the operational process through the strategic for adapted itself with the fluctuatif changes. This research is descriptive-evaluative used the gap analysis (Parasuraman-et al, 19S6. 1he-re're Jive variables: tangtbte, reliability, responsiveness, assurance and empathy.
Then umbero f to^pl"t are 477f rom the WMSCUs tudents,le cturers,e mployeesa nd management'
\he resultst iere're gap I (froi employees ide), gap 2,3,4,A tt of the the Sapsc awe gap 5 which
shows the dtlferences betwien studints perceive service quality with the services that student hqve.
According this evaluation, we could meet the causes of problem and the solution
Alignment of Strategic Priorities at the Functional Level and Business Level with Manufacturing Performance
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
Evaluasi Atribut Produk Telepon Selular melalui Analisis Konjoin
Persaingan dalam dunia bisnis Telekomunikai telepon selular pada akhir-ahhir ini semakin marak Berbagai perusahaan (Vendor) telepon selular baru hadir dan ikut meramaikan pasar telepon selular di Indonesia. Kondisi ini menuntut setiap perusahaan telepon selular untuk senantiasa mengembangkan konsep produk yang ditawarkan mengingat telepon selular sangat peka terhadap selera konsumen dan tuntutan perkembangan jaman. Penelitian ini ditujukan untuk mengetahui segmentasi dan positioning merek telepon selular beserta konsep produk yang secara umum disukai konsumen dan mempuyai market share terbesar. Penelitian mengenai struktur preferensi terhadap konsep produk telepon selular dikarenakan telepon selular telah meniadi aksesoris dan bagian dari gaya hidup, oleh karena itu kualitas teknologi dan tampilan
atau desain meniadi hal yang penting bagi konsumen untuk menjatuhkan pilihannya. Dengan pendekatan konjoin, konsep produk yang secara umum disukai oleh segmen mahasiswa adalah telepon selular dengan ukuran kecil, tanpa menggunakan flip dan antena, bahan casing terbuat
dari plastik dan berbentuk segi empat dengan market share sebesar 23.5%. Kemudian konsep produk telepon selular dengan ukuran kecil, tanpa menggunakan flip dan antena, bahan casing terbuat dari plastik dan berbentuk oval dengan market share sebesar 22.13%
Pengaruh Adaptasi Kebijakan Work Family Issue terhadap Absence dan Turnover
Change in demography of the work force in American and some countries in Asia, such as, the
increase number of working mother has increase the work-family issue in work environment.
Although work-family conflict is known as a man and women issue, but this issue is continues to
place different responsibilities for working women. The different responsibilities is because of the traditional role of women, who take more responsibilities than man for the domestic matter. Work-family issues forced organizations to adopt some policies in order to solve this issue, such as work-family-friendly policy. Some research acknowledge that organization abilities to adopt this kind of policy influence employee response to their work life such as job stress, job satisfaction/dissatisfaction, absence, and turnover. And all of this response have a direct impact to
the organization productivity, performance and profitability, in short and in the long run. It is become clear that organizations have to be serious in handling this issue
Neural Networks, ARIMA and ARIMAX Models for Forecasting Indonesian Inflation
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