Jurnal Widya Manajemen & Akuntansi
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Analisis Faktor-faktor yang Mempengaruhi Keefektifan Pengembangan Sistem Informasi
Get PDFAt present technology is rapidly advancing. It is accompanied by the development of the technology based information system. The development of the information system requires various supporting factors, which are among others the participation of users. This study examines the participation of users, communication of users, top management involvement, complexity of systems, and structure of organizations have influence the successful information system development. The analysis indicates that the participation of users, communication of users, complexity of systems, and structure of organizations statistically did not influence the successful information system development and top management involvement statistically influenced the successful information system development
Penentuan Struktur Modal untuk Mencapai Biaya Modal Minimum dan Pengaruhnya terhadap Nilai Perusahaan
No full textCompany grows together with the growth of its working capital and fixed assets. To be able to show significant growth, company needs capital which managements always try to provide in the minimum cost. The problem is how the management maintains optimum capital structure. Capital structure should cost as little as possible because capital is the only funding resource.
The objective of this article has is study management policy in defining capital structure, using Modigliani and Miller propositions. It is expected that the effect of capital structure to cost capital and
firm's value can be proved
Pengaruh Asimetri Informasi, Alokasi Sumber Daya, Etika dan Komitmen Organisasi terhadap Budget Slack: Suatu Eksperimen
No full textThis study is investigated the effects of information asymmetry, resources allocation, ethics and organizational commitment on budget slack. Subjects consist of 73 undergraduate accounting at University of Sanata Dharma Yogyakarta. This study uses a 3x2 factorial design.
This experiment manipulates information asymmetry into three conditions: low, middle, high information asymmetry and resources allocation into two conditions: no-resources allocation
condition and resources allocation condition. This study predicts that budget slack is different between three of condition asymmetry information asymmetry, condition of resources alocation, ethics and organizational commitment. Subordinate with low ethics and organizational commitment tend to create higher slack than subordinate with high ethics and organizational
commitment. Result show that there are different budget slack between low ethics and high ethics, and between low organizational commitment and high organizational commitment.
Future research is make resources alocation treatment more perfect
Peluang Bisnis pada Jasa Kereta Api dan Pesawat Udara
No full textThe aim of this research is to study the application and comparison between models in
time series analysis, particularly intervention, variation calendar and transfer function models.
Intervention model is used to describe the effect of crisis that happened starting on July 1997 to the fluctuation of the number of train and plane passengers.
Variation calendar model used in order to quantify and explain the effect of "lebaran". Then, transfer function model used to know the effect of inflation factor or price changing by using Consumer Price Indices (IHK) as "a Proxy
variable" to the fluctuation of these number of passengers.
The result of the analysis to three data as case studies show that the effect of crisis is only significant to the fluctuation of the number of plane passengers. Transfer function model yields three cases correlating with the number of train and plane passengers significantly influenced by IHK as a proxy of price fluctuation or inflation factor. Additionally, the result of this research gives the description that there is a big chance to use hybrid model of the available models, including intervention,variation calendar, transfer function and or GARCH models
MASALAH PENGENDALIAN "WIMBLEDON EFFECT' DALAM DUNIA BISNIS INDONESIA: SUATU PERSPEKTIF BISNIS INTERNASIONAL
Get PDFartikel ini menjelaskan tentang munculnya ''Wimbledon Effect'' dalam dunia bisnis Indonesia yang sedang dilanda krisis. Efek ini merupakan suatu fenomena di mana pelaku/pemilik
bisnis adalah perorangan/badan usaha asing. Masalahnya yakni bagaimana mengendalikan efek ini karena
memiliki implikasi yang jauh dunia bisnis nasional maupun untuk bangsa dan negara. Dengan menaati
pada prinsip ekonomi pasar, maupun aturan main dari WTO, AFTA dan kesepakatan dengan IMF maka mekanisme pengendalian dapat difokuskan pada ekuitas dan manajemen, penghasilan dan kinerja, serta pada produksi, pemasaran, penjualan, dan distribusi. Dengan demikian manfaat dari efek ini dapat dioptimalkan sehingga terhindar dari suatu "casino-economy" di mana semua pemain bisnis (Indonesia) akan menderita kekalahan
Teknik Perbaikan Terus-Menerus (Continuous Improvement Techniques), Pentingnya Partnership dan Pengaruhnya terhadap Kinerja Operasional Perusahaan
Get PDFManufacturing excellence often results from the combined successive incremental improvement techniques and capital investment in technology. This research focuses successive
incremental improvement techniques that considered as success factor of firms' competitive advantage
Pengaruh Keadilan Distribusi, Prosedural dan Interaksional terhadap Kepuasan Konsumen Mahasiswa di Surabaya
Get PDFThis study examines the effect of distribution, procedural, and Interactional justice on customer satisfaction Data were collected from 183 students on 4 universities in Surabaya.
This study finds that interactional and procedural justice has effect on customer satisfaction.
However, this study that distribution justice has no effect on customer satisfaction
Pengukuran Nilai Sumber Daya Manusia pada Lembaga Pendidikan dengan Compensation Model
Get PDFThis study gives a description about the value of the human capital associated with a service
enterprise. However, the idea about human value accounting still becomes controvercy until now.
The objective of this study is to provide a practical measurement procedure about human capital,
specifically in using the economics concept of human capital. On the economics concept, the
value of human capital embodied in a person of age t is the present value of his/her remaining
future earnings from employment
Sifat Kewirausahaan dan Prestasi Usaha Kecil dan Menengah Sumatera Barat (Suatu Kajian Empiris)
No full textThe main objective of this research was to test empirically the influence of entrepreneur's behaviors and business characteristics to the firms performance. The research tries to integrate
internal and external factors in determining firms performance
Analisis Pengaruh Rasio-rasio Operasi dan Keuangan Tertimbang serta Rasio Persaingan Industri terhadap Kinerja Perusahaan: Studi Empiris Perspektif Internal dan Perspektif Eksternal Organisasi
Get PDFThis research investigates operating and financial weighted ratios and competitive ratios influencing the three elements of company performance, return on assets, net income growth, and market share. The sample is go-public Indonesian manufacturing company. Data for this study are the financial ratios calculated from financial statements over nine year's period of 1990-1998. Canonical correlation analysis technique is used to examine the effect of some independent variables on three dependent variables simultaneously. Wilks' lambda test will be employed to test the significance of the relationship of them.
Research finding show that; first, two of three canonical functions relationship have statistically significant; second, the inventory share and market share are the most importance variables which are contribute to the first functions; third, total assets to sales and return on assets are the most importance variables which are contribute to the second functions; forth, the power of independent variables influencing dependent variables is relatively moderate