Jurnal Riset Ekonomi dan Bisnis
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Penerapan Akuntansi Pertanggung Jawaban Sebagai Alat Penilaian Kinerja (Studi Di Bagian Produksi PT. Pal Surabaya-Divisi Kapal Perang)
Get PDFEach company founded by one or a group of people basically aims to improve customer satisfaction. If customers feel satisfied, then the profit can be obtained automatically. To achieve this goal, management must make decisions quickly and appropriately. This situation requires top management to delegate authority along with a control system, supervision and performance assessment manager underneath. This can be achieved by applying the accounting liability.Battleship Division PT. PAL, the author has not seen the application of accounting responsibilities. Therefore, the authors try to discuss and interpret existing data on the production by comparing the realization of financing and budget irregularities known to have occurred. Through the accountability report of the Outfitting Department, Ministry of Construction and the Ministry of Production Support, management can measure the effective and efficient production costs in the company. Thus, the company will have no difficulty in determining which of many costs that would affect the decision-making and increase overall company performance.Keywords: Accountability Accounting, Implementation, Reporting, Management Accounting, Comparative Descriptiv
Penilaian Konsumen Terhadap Beberapa Atribut Dua Jenis Rokok Produk Sampoerna
Get PDFUp to now cigarette is always interesting consumer goods to many people in the world. Eventhough there is restriction by government in order not to smoke, really still do it as habit. In the other hand cigarette tax has a big contributed to national income so the issues always the hot topics discussion between pro and contra from time to time. The purpose of study is to analize some atributes of two cigarettes product like price, packaging, aroma, and taste affected consumer to buy it. With fishbein analysis shows that taste and aroma of cigarette A more likely by consumer than cigarette B’s attributes are packaging and taste more likely by consumer.Based on score cigarette A bigger than cigarette B indicated that cigarette A more suitable and nearly customer expectation and customer satisfaction. So as recommended to make good strategy are cigarette A focused in middle up target and cigarette B toward to reach market in low until middle class consumer.Keywords : Consumer Behavior, Cigarett
Efek Satisfaction Pada Loyalty Pendengar Radio Suara Surabaya
Get PDFThe radio is media having reach enough wide to segment of certain market as well as effective in forwarding of information. Besides also can function as entertainment amusement media, business media, education media as well as culture media. Now, many in order the customer satisfies. If customer satisfaction has been reached, of course will generate faithfulness or customer loyalty. This forces broadcast radio organizer to comprehend customer behavior and at the same time plans, designs, executes and controls marketing strategy that’s most precise in order that company can create and maintains customer satisfaction and customer loyalty, so can stay and can grow in the future. This research applies primary data obtained from responder answer by using purposive sampling technique. To fulfill purpose of research, hypothesis tested by using structural equation model (SEM). From result of hypothesis examination conclude that customer satisfaction has significant influence and positive to customer loyalty of Suara Surabaya radio hearer.Keywords : Customer Satisfaction, Customer Loyalt
Menumbuhkan Kinerja MLM Melalui Promosi Penjualan dan Orientasi Smart-Working
Get PDFIn the Multi Level Marketing Firm the basic strategy to find success are try to build the profesional distributor, smart, hardworking. These policy must be priority for higher sales omzet. The aim of this research to analyze Sales Promotion and Smart-working Orientation influence to Sales Performance in MLM Executive Diamond Director PT. Harmoni Dinamik–High Desert in Surabaya. Population of this research are all of distributors PT. Harmoni Dinamik–High Desert in Surabaya. Purposive sampling has been taken to identify the sample, there are down line MLM Executive Diamond Director, who has Job Performance that’s measure by Business Point (≥ 100 BP). These data analyzed by SEM approach through AMOS program. The result of this research show that; there is positive influence of sales promotion factor to Sales Performance and Smart-Working Orientation factor influential positive to Sales Performance. Keywords : Sales Promotion, Smart-Working Orientation, Sales Performanc
Pengaruh Kepuasan Terhadap Kesetiaan dan Business Builders Wiraniaga Multilevel Marketing Oriflame Surabaya
Get PDFProduct of daily need is more day to day. Product wish to take as the fist product. The key to reach as the must delicide any needing and hoping market and they are satisfied. The order side they use multilevel marketing as a business oriflamme industry make direct saving multilevel marketing with cosmetics product, they other no limit in come.The variable are communication satisfaction, margin laba satisfaction, product satisfaction, Loyalty to salesman, Loyalty to product, dan Business builder. Using scale semantic differential as made variable scale. Research population is all of active member of Oriflame multilevel marketing, they have one year or more in. They are 112 of member, I’m using Structural Equation Modeling to analyze the data.I have obtain the output and say they product satisfaction factor have positive influence to loyalty to product, loyalty to product have positive influence to loyalty to salesman and loyalty to product have positive influence the business builders, they are all no acceptance. Next hipotesis say they margin laba satisfaction have positive influence to loyalty to product, margin laba satisfaction have positive influence to loyalty to salesman, communication satisfaction factor have positive influence to loyalty to salesman have positive influence to business builders, they are not acceptanceKeywords: Communication Satisfaction, Profit Margin Satisfaction, Product Satisfaction, Loyalty to Salesman, Loyalty Product, Business Builder
Upaya Meningkatkan Kinerja Manajerial
Get PDFContinuous improvement paradigm looks that organizational ability to process improvement which use for producing products or services for customers become determinant of organizational per¬formance, es¬pecially when entering in business competition area. To fulfill research purpose, primary data applied in this research.These data analyzed by SEM approach through AMOS application pro¬gram. Population in this re¬search is 51 manufacture com¬pany as client one of public accountant in Sura¬baya. As respondents are manag¬ers of 51 manufacture com¬pany above, in list noted about 145 persons. Respon¬dent are met when doing job in office respectively during research periode. Result of this research indi¬cates that : a) there is significant nega¬tive impact of TQM on managerial performance, but not sig¬nificant, b) there is positive impact of performance measure¬ment system on managerial performance, but not sig-nificant, and c) there is significant impact of re¬ward system on managerial performance. Dis¬cussion, im¬plication and limitation of this research will be ex-plained under consideration following.Keywords: Total Quality Management, Reward System, Performance Measurement System, Mana¬gerial Performanc
Siklus Kehidupan Perusahaan dan Kaitannya Dengan Investment Opportunity Set, Risiko dan Kinerja Finansial
Get PDFThis study examined the effect of firms financial performance that include dividend yield, leverage, profitability, and systematic risk on the investment opportunity set (IOS) measured using market to book value of assets ratio on each of the firm’s life cycle. A sample of 171 firms meeting the selection criteria covering a five-year period from 1999-2003 was examined. The regression analysis was used to test the hypothesis that the examined variables affect the level of IOS in each of the firm’s life cycle. The findings indicated that on the initial expansion stage, dividend yield was found to have negative effect on IOS, profitability and systematic risk had positive effect. On the final expansion stage, three variables namely leverage, profitability, and systematic risk all had positive effect on IOS. For mature stage, two variables, leverage and profitability were found to have significant effect. Whilst, for decline stage, only leverage was found to have significant effect. Overall, this study suggested that the life cycle stage affect the decisions of management in their investment strategies.Keywords: Financial Performance, Dividend Yield, Leverage, Systematic Risk, Investment Opportunity Set (IOS
Analisis Biaya Produksi Dengan Pendekatan Theory Of Constraint Untuk Meningkatkan Laba (Studi pada PG. Krebet Baru Malang)
No full textPhenomenon produce of sand sugar in Indonesia increasingly unable to fulfill requirement, so that sugar import inescapable. Tendency of consumer to buy cheaper sugar import will have an effect on to continuity of sugar industry in Indonesia in the future. For that’s sugar mill Krebet Baru is challenged to be able to always stays and even to compete with the product increase. Obsolescence factor of factory machines happened at approximant 90% sugar mill in Indonesia. Approach of Theory of Constraint can increase profit by the way of minimization of production cost. Data analysis in this research applies approach of theory of constraint done through phases, that is : identifies banding constraint, determines exploiting that is most efficient, manages stream produce and calculation throughput. Authenticity of data is done with credibility test, member check and discussion. Result of analysis with applying of TOC in identifying and manages production constraint, can be made consideration to increase throughput and profit improvement of company. Ever greater of throughput yielded hence ever greater also company profit.Keywords: Theory Of Constraint, Production Cost, Throughput, Profi
Customer Satisfaction Pengaruhnya Terhadap Brand Preference dan Repurchase Intention Private Brand
Get PDFThe objectives of this study are to know the influence of customer satisfaction on brand preference for private brand product, to know the influence of brand preference on repurchase intention for private brand product, and to examine the influence of customer satisfaction on repurchase intention of private brand product. The result of this study for customer satisfaction has positive impact on brand preference with private brand in Matahari Dept. Store Surabaya. This shows us if it gives better satisfaction also gives good impact on the brand preference. Brand preference gives positive impact on repurchase intention to private brand product in Matahari Dept. Store Surabaya. It also shows us that the better brand preference for the consumers, make the better repurchase intention. Customer satisfaction gives positive impact on repurchase intention in private brand Matahari Dept. Store Surabaya. It also shows us that the better customer satisfaction, make the repurchase intention get better.Keywords: Customer Satisfaction, Brand Preference, Repurchase Intention, Private Bran
Analisis Beberapa Faktor Yang Mempengaruhi Penanaman Modal Asing Pada Industri Manufaktur Di Jawa Timur
Get PDFThe foreign investor into East Java is expected to fulfill the requirement of capital as well as the incentive in defraying development besides cultivation of domestic capital in production process especially in industrial sector of manufacture. Reason selecting of foreign investment at industry of manufacture become research object because foreign investment at industry of manufacture natural growth is fluctuative. This research aims to identify the influence of Amount of Industry, Domestic Product of Regional Bruto, Foreign Currency Rate, and Inflation to Foreign Investment. Secondary data is used and is taken in range time of 15 years. Doubled linear regression Analysis is used to analyze the research’s data. Result of doubled linier regression analysis indicated that the amount of industry of manufacture, domestic product bruto regional, foreign currency rate and inflation have an effect on foreign investment at industry of manufacture simultaneously. While result which is examined by partial variable amount of industry of manufacture domestic product and regional bruto does not have influence which significant to foreign investment at industry of manufacture, result of examination by partial foreign currency rate variable and inflation have influence which is significant to foreign investment at industry of manufacture.Keywords: Industry, Domestic Product of Regional Bruto, Foreign Currency Rate, Inflation, Foreign Investmen