Jurnal Widya Manajemen & Akuntansi
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    124 research outputs found

    Analisis Kinerja Operasi Perusahaan yang Melakukan Merjer atau Akuisisi

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    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

    Dampak Pendidikan dan Pelatihan Diklatpim IV/ADUM (Administrasi Umum) terhadap Kinerja Pegawai Dinas Perindustrian dan Perdagangan di Provinsi Jawa Timur

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    Pelatihan merupakan suatu kewajiban bagi setiap Pegawai Negeri Sipil yang akan menjabat suatu jabatan struktural hal ini sudah diatur sejak pemerintahan Soeharto dengan mengeluarkan Peraturan PemerintahN omor 14 Tahun 1994,h ingga pemerintahanG us Dur denganm engeluarkan PeraturanP emerintahN omor l0l Tahun2 000h inggas ekarangD. enganm elihat peraturanp emerintah tersebut, maka kewajiban bagi setiap pejabat eselon IV harus mengikuti Diklatpim IV atau ADUM (AdministrasiU mum) sebelumm emangkuja batans trukturalh arusd ipenuhid an dilaksanakan. Pada era otonomi daerah sekarang ini, dibutuhkan sumber daya manusia dari aparatur pemerintah yang profesional melekat pada dirinya dalam jabatan yang diduduki serta mempunyai sikap mental yang baik dan bersih untuk mencipta?,aGn ood GovernarrceM. anfaat pelatihan bagi pegawai adalah untuk meningkatkan pengetahuan, lceterampilan dn silap guna meningkatkan kinerjanya dan kinerja organisasi. Untuk membuktikan apakah pelatihan tersebut memang benar-benar mempunyai dampak atau bermanfaat terhadap kinerja bagi peiabat eselon lV dan kinerja unit kerjany4 maka perlu diadakanp embuktianm elaluip enelitian

    Pengaruh Motivasi dan Kepemimpinan terhadap Disiplin Kerja dan Perilaku serta Kinerja Karyawan Sub Section Level pada PT. Bogasari Flour Mill

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    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

    Kinerja Keuangan Perusahaan Metal yang Terdaftar di Bursa Efek Jakarta Aplikasi Cash Flow Ratios Analysis

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    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

    Analisis Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial: Komitmen Organisasi sebagai Moderator

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    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

    Klasifikasi Perbankan dengan Pendekatan CART dan MARS

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    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

    Pengaruh Inovasi Produk dan Inovasi Yang Akan Datang terhadap Keputusan Pembelian Konsumen Studi Kasus: Konsumen Telepon Selular Nokia

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    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

    Pengaruh Organizational Citizenship Behavior terhadap Persepsi Kualitas Karyawan dan Dampaknya pada Kepercayaan Konsumen Bidang Jasa di Surabaya

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    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

    Pengaruh Kepemimpinan, Tuntutan Tugas dan Career Plateau terhadap Stress Kerja, Komitmen Organisasi dan OCB Perawat Rumah Sakit Haji Surabaya

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    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

    Analisis Hubungan antara Rasio Harga Saham terhadap Nilai Buku Perusahaan dan Imbal Hasil Saham sebagai Dasar Penentuan Strategi Investasi

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    The general objective of this study is to analyze the relationship between price book value ratio and stock return as basic decision of strategic investment in BEJ The samples for this study consisted of 57 out of 146 manufacturing company listed in BEJ. To achieve this objective, 57 manufacturing company meeting the criteria have taken : companies have positive ROE and PBV. The result of this study performs that price book value ratio can be used to make basic decision of strategic investment, also to predict stocks price (undervalued or overvalued)

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