Jurnal Widya Manajemen & Akuntansi
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Analisis Efektifitas Safari Layanan Informasi UKWMS dengan Menggunakan Consumer Decision Model
Get PDFWidya Mandala Surabaya Catholic University (WMSCU) as an educational institution considering needs to do a promotion activity. The university chooses personal selling by forming
team called Safari Information Services as a promotion tool. By using Consumer Decision Models
(CDM), this study try to examine the effect of the Safari Information Services Message toward students buying intention to the Economic Faculty of WMSCU through institution name
introduction, students trust and students attitude. The result of this study shows that CDM isn't effective as a model in the process of students making decision to enter Economic Faculty of
WMSCU. Inspite of that Safari Information Services messages have the effect toward students buying intention through the institution name introduction, students trust and student attitude
Manajemen Pendapatan dan Krisis Keuangan di Malaysia
Get PDFThis study examines evidence on earnings management in Malaysia. During the financial crisis in Asia since mid of 1997, including Malaysia, many Malaysian companies experienced
financial problems and loss until the financial reporting period of 1998. In this situation, it is assumed that Malaysia companies were motivated to apply earnings management in the period of
t998 by "taking a bath". Analysis of the study u,as done based on "standard Jones model" (Jones, 1991) by using abnormal total accruals measurement. Moreover, the total accruals are divided into discretionary accruals and non-discretionary accruals. There were 295 companies registered in Kuala Lumpur. Stock Exchange which started from 1992 till 1999. Later, statistical analysis in this study, shorts that there is strong evidence that Malaysian companies had applied earnings
managements in 1998 ,motivated by the financial crisis through taking a bath. Implications, contribution of the study and.further research are discussed in this study
Pengaruh Mekanisme Corporate Governance terhadap Kualitas Laba
Get PDFThe purpose of this research is to investigate and give empirical evidence of the effect
of corporate governance mechanisms on earnings quality. The proposed hypotheses are as
follows, (1) managerial ownership is positively influence earnings quality, (3) the proportion
of independent board of commissioner positively influence earnings quality, (3) the existence
of audit committee positively influence earnings quality.
By using 74 samples and 197 observations, the result indicates that corporate
governance mechanism effect earnings quality. The earnings quality of proxy stated by Sloan
(1996), Chan et al (2001) and Warfield et al (1995) is discretionary accruals. The corporate
governance mechanism has the ffict on earnings quality are: managerial ownership positively
and statistically significant effect earnings quality, the proportion of board of commissioner
negatively and statistically significant influence earnings quality, the existence of audit committee
positively and statistically significant influence earnings quality
Analisis Niat Perilaku Menggunakan Internet Banking di Kalangan Pengguna Internet di Surabaya
Get PDFThis research describes internet user's acceptance to use internet banking by predicting their behavioral intention to use internet technologies for online banking transaction. Drawing upon both model Technology Acceptance Model and Theory of Planned Behavior (TPB)
Peramalan Sales & Inflasi dengan Pendekatan Artificial Neural Network dan Model Regresi Dinamik (Fungsi Transfer)
No full textTujuan penelitian ini adalah menerapkan metode Feed Forward Neural Network pada model peramalan time
series multivariate, dan membandingkan dengan metode Regresi Dinamik (Fungsi Transfer). Kriteria MSE, AIC,
BIC dan SBC digunakan untuk menbandingkan dua model peramalan. Dalam nembandingkan diambil dua kasus
(Sales berdasarkan Leading Indicator, dan Inflasi berdasarkan Indeks Harga Konsumen).
Hasil penelitian menunjukkan bahwa model FFNN lebih baik dibanding dengan model fungsi transfer, baik
untuk data ''Sales" dan "Inflasi" hal ini karena pada FFNN tidak memerlukan asumsi yang ketat. Secara statistik
pendekatan Fungsi Transfer lebih mudah untuk dikuti karena adanya tahapan identifikasi yang memudahkan untuk
mendapatkan model terbaik Selain itu model yang diperoleh mudah diinterpretasikan untuk menjelaskan
keterkaitan antara ramalan kejadian suatu waktu dengan kejadian-kejadian sebelumnya. Hal ini tidak ada atau
belum ditemukan pada model pendekatan FFNN, sehingga unsur coba-coba lebih dominan pada saat penentuan
arsitektur terbaik untuk model peramalan. FFNN adalah suatu pendekatan alternatif yang sangat bagus untuk
problem peramalan khususnya dalam fungsi transfer. Dengan pendekatan FFNN, hasil ramalan "Sales" dapat
disimpulkan bahwa jumlah sales dipengaruhi oleh leading indicator pada saat ini, tiga periode sebelumnya dan
juga dipengaruhi oleh jumtah sales sebelumnya. Sedangkan hasil ramalan "Inflasi" dipengaruhi oleh IHK pada
saat ini, satu periode sebelumnya dan juga dipengaruhi inflasi sebelumnya, dua dan tiga periode sebelumnya
Analisis Kepatuhan Akuntan Manajemen dalam Menerapkan Standar Akuntansi Pajak Penghasilan (PSAK No. 46)
Get PDFManagement accountant is profession of accountancy in the company. That is why he or she tied up to profession ethics and must obedient in apply the relevant accounting standard,
including the statement of income tax accounting standard (Pernyataan Standar Akuntansi Pajak Penghasilan, PSAK No. 46), in order the financial report which are prepared get the high degree of opinion from independent auditor
Transformasi Organisasi, Kepemimpinan Transformasional dan Perubahan Peran Sumber Daya Manusia
Get PDFContinuously changing environmental conditions, globalization, technology developments and increasingly
hard competition has made companies b rake measures lo survive. It needs organizational transformation that
allows it to become more flexible and able to detect the changes immediately and ma
Pengujian Pecking Order Theory dan Static Trade Off Theory pada Perusahaan Go Public di BEJ
Get PDFThis research will briefly test whether financing decision of go public companies in, Jakarta Stock Exchange based on pecking order theory or static trade off theory. The source of data are from financial report of 158 manufacture companies in Jakarta Stock Exchange from 1998 to 2002
Perceptual Mapping Produk BMW dengan Pendekatan Biplot melalui Analisis Komponen Utama
Get PDFPosisioning menjadi disain yang nyata untuk menciptakan image perusahaan, sehingga konsumen yang ditargetkan dapat memahami dan menghargai dimana perusahaan berdiri di antara pesaingnya. Penelitian ini bertujuan untuk mengetahui dan menyajikan persepsi konsumen BMW terhadap atribut-atributnya dengan pendekatan biplot melalui SVD dari analisis komponen utama.
Hasil penelitian menunjukkan, dengan a = 1, persepsi yang dibentuk produk Honda fun Mercedes adalah kemudahan suku cadang, banyaknya jumlah bengkel resmi dan ketrampilan mekanik. Pada a = 0 menunjukkan panjang vektory ang sama dan korelasinya yang sangat tinggi dari produk Mercedes dan Honda (0,995041), BMW dengan Honda (0,96409) sedangkan
BMW dengonM ercedes( 0,956347),i ni menunjukan bahwa korelasi antara ketiga produk tersebut sangat tinggi yong berarti ketiga produk tersebut bersaing sangat ketat dalam membentuk persepsi kpnsumen mengena atribut-atribut produknya
Pemberdayaan Ekonomi Rakyat melalui UKM dan Entrepreneurship di Kalangan Pengusaha Kecil
Get PDFAs the crisis deepened in 1997 and early 1998, there were fears that many workers in several sectors would become unemployed and numbers of poverty had increased. Urban unemployment
had risen from 8 to 9,3%, and rural unemployment from 2,8 to 3,3% in 1999. What is happening in the Indonesian economy at present? There were caused the people power are not focus in the
economic policy. As Warren Buffet said, when the tide goes ou4 that you can see who's swimming naked.
This article will to discuss about the power of people's economy. How to correlation between people's economy concept and small-medium enterprise, and to improve entrepreneurship in small-medium enterprises