JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
Not a member yet
177 research outputs found
Sort by
PENILAIAN EFEKTIVITAS HUMAN CAPITAL BALAI BESAR PENELITIAN DAN PENGEMBANGAN PASCA PANEN PERTANIAN MENGGUNAKAN THE HUMAN CAPITAL ASSESSMENT AND ACCOUNTABILITY FRAMEWORK (HCAAF) SURVEY INDICES
Full text linkTujuan penelitian ini adalah untuk menilai Human Capital Management Balai Besar Penelitian dan Pengembangan Pascapanen Pertanian (BB-Pascapanen) berdasarkan Leadership and Knowledge Management System, The Results-Oriented Performance Culture System, Talent Management System, dan Job Satisfaction System dalam mencapai visi, misi, dan tujuan BB-Pascapanen. Metodologi penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan menggunakan kuesioner HCAAF Survey Indices yang dibagikan pada bulan April sampai dengan bulan Juni 2015 kepada seluruh Pegawai Negeri Sipil (PNS) BB-Pascapanen. Hasil dari penelitian ini adalah Human Capital Management Balai Besar Penelitian dan Pengembangan Pascapanen Pertanian (BB-Pascapanen) berdasarkan The Human Capital Assessment And Accountability Framework (HCAAF) sangat efektif (kategori kuat) dalam mendukung pencapaian visi, misi, dan tujuan BB-Pascapanen
PENGARUH PELAYANAN FISKUS DAN TINGKAT KESADARAN WAJIB PAJAK TERHADAP PERILAKU PENGHINDARAN PAJAK, KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL PEMODERASI
Full text linkHubungan antara pelayanan fiskus dan tingkat kesadaran wajib pajak menarik banyak perhatian peneliti. Penelitian ini menguji antara pengaruh pelayanan fiskus dan tingkat kesadaran wajib pajak, kepatuhan wajib pajak sebagai variabel pemoderasi.
Data dikumpulkan dari kuisioner dengan menggunakan purposive sampling pada wajib pajak pribadi dan wajib pajak institusi di Yogyakarta. Jumlah kuisioner yang didistribusikan adalah 90 kuisioner dan kuisioner yang kembali 79 atau respon rate 87,78%. Setelah dilakukan penyeleksian terhadap kuesioner terdapat 4 kuesioner harus dikeluarkan dari sampel, kuesioner yang dapat dianalisis 75 kuesioner dianalisa dengan menggunakan analisa regresi.
Hasil menunjukkan bahwa interaksi antara pelayanan fiskus dan kepatuhan wajib pajak secara statistik signifikan pada p 0,022 (
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN KONSUMEN MENABUNG DI BANK SYARIAH (Studi Kasus Pada Bank Syariah Mandiri Cabang Jember)
Full text linkThis research is done to know the influence of variable of marketing mix service to the decision making of consumer to save their money in Bank in Jember. The independent variable in this research are the marketing mix that include: product (X1), price (X2), place (X3), promotion (X4)). The dependent variable in this research is the decision making of consumer.
Research methode was with regresion analysis. The population was all the consumer that save their money in BSM Jember . The amount of sample was 50 respondent. Research was done by conducted direct observation to the the consumer that save their money in BSM Jember tough questioner. The technique of intake of sample used purposive random sampling.
Based on the analysis result, it is obtained that the variable of marketing mix that have direct influence to the decision making of consumer The regresion coeficient of each variables was product (0,192), price (0,235) place (0,528) and promotion (0,242).
Key Words : Marketing, product, price, place, promotion, purposive random sampling
ANALISIS DIMENSI KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA LABORATORIUM PARAHITA DIAGNOSTIC CENTER CABANG JEMBER
Full text linkThe problem in this study was motivated by complaints from customers for services received by the customer, which should not happen considering the complaint that the motto of Parahita lab is to provide services with a vengeance. While competition in the field of health services increasingly stringent, making it mandatory for Parahita Laboratory to continue to improve services. Because if standing companies offering the same services, customers still rely on the Health Parahita Laboratory Diagnostic Center Jember Branch.
The problem in this research is to measure how much the level of customer satisfaction of each variable intangibles / tangibles, reliability, responsiveness, empathy and assurance. And to determine which variables are the dominant influence on customer satisfaction Parahita Laboratory Diagnostic Center Jember Branch.
Population of this study is that all customers who check in Parahita Laboratory Diagnostic Center Branch in Jember for 1 month starting on 20 December 2012 until 20 January 2013. The samples in this study with purposive sampling with criteria (1) The customer has to check the DC Parahita Laboratory Jember branch over 2kali. (2) Customers who can provide information or be able to communicate.
The results of this study are known (1) that the calculated F is greater than F table (22.552> 2.3861) so it can be concluded simultaneously all independent variables affect the dependent variable. (2) that t variable intangibles (2,122), reliability (2.271), responsiveness (2,186), empathy (7.648), collateral (2,794), greater than t table (2.0211) that proved to significantly affect customer satisfaction . (3) variable empathy dominant influence on customer satisfaction
GAP HARAPAN NASABAH DENGAN PERSEPSI MANAJEMEN ATAS KUALITAS LAYANAN
Full text linkAbstract. The purposes oh this research are to examine the existance of gap between the expectation of customesr and the perception of management on the service quality at the DSP Bank in Jember regency. The questionnaire was used as the research instrument. The service quality dimentions examined in this reseach are tangibles, reliability, reponsiveness, assurance, and emphaty. The population of this research is all customer DSP Bank and all employee DSP Bank in Jember regency. The total sample size was 120 respondents (99 are customer and 21 are employee). The models of analysis used in the research are gap analysis and Mann-Whitney test. The results of analysis show that  the expectation of customer on the quality of service at the DSP Bank in Jember regency for the dimentions of tangibles and emphaty on average is higher than the perception management. Whereas for the dimentions of reliability, responsiveness, and assurance on average is lower higher than the perception management. The results of significancy test with Mann-Whitney test suggest that research hypothesis for the dimention of reliability, responsiveness and assurance in accepted. This means there is a gap between customer expectation and the management perception. Whereas research hypothesis for the domentions of tangibles and emphaty in rejected. This means there is not is a gap between customer expectation and the management perception.  Key words:     customer expectation on the service quality, management perception, dimentions of service qualit
VARIABEL PENENTU DALAM KEPUTUSAN MEMILIH TABUNGAN MUDHARABAH PADA BANK SYARIAH MANDIRI CABANG JEMBER
Full text linkJenis bank di Indonesia dibedakan menjadi dua yaitu bank syariah dengan sistem bagi hasil dan bank konvensional dengan sistem bunga. Pertumbuhan perbankan syariah akan dihadapkan pada persaingan guna meningkatkan pendapatannya, salah satu caranya adalah dengan meningkatkan penghimpunan dana dari masyarakat berupa tabungan mudharabah. Identifikasi faktor-faktor yang menyebabkan seseorang memutuskan untuk memilih dan tidak memilih menjadi nasabah sebuah bank sangat diperlukan guna menarik dan mempertahankan nasabah dan calon nasabahnya. Penelitian ini bertujuan untuk mengetahui apakah tingkat kepercayaan, pengembalian hasil, kesesuaian hukum syariah dan promosi berpengaruh dalam membedakan keputusan nasabah dan non-nasabah dalam memilih dan tidak memilih tabungan mudharabah dengan menggunakan analisis diskriminan. Hasil penelitian menunjukkan bahwa tingkat kepercayaan, pengembalian hasil, kesesuaian hukum syariah dan promosi berpengaruh signifikan dalam membedakan nasabah dan nonnasabah dalam memilih dan tidak memilih tabungan mudharabah
STOCKREPURCHASE DAN FAKTOR FAKTOR YANG MEMPENGARUHINYA
Full text linkHarga saham-saham di Bursa Efek Indonesia sempat mengalami penurunan secara signifikan pada bulan Oktober 2008. Turunnya harga saham di Bursa Efek Indonesia menyebabkan Bapepamlk (Badan Pengawas Pasar Modal dan Lembaga Keuangan) mengeluarkan peraturan Nomor XI.B.3 yang di terbitkan tanggal 9 Oktober 2008 tentang pembelian kembali saham perusahaan publik. Tujuan diterbitkannya peraturan tersebut di antaranya adalahuntuk mempermudah pelaksanaan stock repurchase bagi perusahaan publik yang terdaftar di Bursa Efek Indonesia khususnya yang harga sahamnya mengalami penurunan secara signifikan, sehingga pada tahun 2008 jumlah perusahaan yang melaksanakan stock repurchase mengalami peningkatan dibandingkan dengan tahun sebelumnya. Berdasarkan hal tersebut, maka penelitian ini ingin mengetahui PengaruhFree Cash Flow , Undervaluation serta Leverage terhadap Stock Repurchase (Studi pada perusahaan yang terdaftar di Bursa Efek Indonesia).
Penelitian ini dilakukan di Bursa Efek Indonesia. Populasi penelitian yaitu perusahaan-perusahaan yang melaksanakan stock repurchase yang terdaftar di Bursa Efek Indonesia antara tahun 2003 sampai dengan tahun 2009. Pengambilan sampel menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi berganda.
Hasil penelitian ini menunjukkan bahwa: 1) free cesh flow, undervaluation, serta leverage berpengaruh secara simultan terhadap stock repurchase. 2) free cash flow berpengaruh secara parsial terhadap stock repurchase, sedangkan undervaluation dan leverage tidak berpengaruh secara parsial terhadap stock repurchasei. 3) free cash flow memiliki pengaruh yang paling besar terhadap stock repurchase dibandingkan dengan undervaluation, dan leverage.
Kata Kunci: stock repurchase, free cash flow,undervaluation, serta leverage
Keahlian Eksternal dan Kesuksesan Sistem ERP
Full text linkEnterprise Resource Planning (ERP) systems is a packaged business software system that enables a company to manage the efficient and effective use of resources and providing a total integrated solution for the organization's information-processing needs. But, ERP systems success own is not easily to be reached. Because ERP software is not something that while is assembled/ implementation gets to walk success by itself.
This study examine antecedent factor that influence ERP systems success. One construct that influence ERP systems success are external expertise that devide consultant effectiveness and vendor support.
The sampling technique applied is convenience sampling and this research data is gathered primary data with mail survey. Questionaire was sent to go to firm that already apply ERP systems at East Java Province.
Hypothesis testing is done by use of Structural Equation Modeling (SEM) approach by use of software Partial Least Square (PLS). The Result of this research indicates that vendor support have positive affect to ERP systems success. In other hand, effectiveness consultant not affect to ERP systems success.
Keywords: ERP, ERP systems success, vendor support, consultant effectiveness, Partial Least Square (PLS)
PERSEPSI BAURAN PEMASARAN KONSUMEN LAYANAN POS EXPRESS DI KANTOR POS JEMBER 68100
Full text linkThepurpose of this study is to analyze and prove the perception of the marketing mix can influence the decision to buy the product in the Express Post service Post Office Jember. The number of informants as many as 115 people, consisting of career women, employees of private, academic graduates and housewives. The total sample of 10 informants as respondents drawn using sampling techniques purpusive. The results of the study explained that there is a positive perception raises a significant effect on the incidence of satisfaction and purchase decisions improve service revenue performance products Pos Express. This is indicated by the results of the interview datavaliditycan be tested.
Keywords: Perception ofProduct, Price, Promotion, Place, Process, Personnel, Physical evidence (Perception Marketing Mix)
ANALISIS KELAYAKAN FINANSIAL DAN LINGKUNGAN INDUSTRI TERHADAP PEMBANGUNAN SARANA RETEST, REPAIR DAN REPAINT TABUNG GAS LPG 3KG (STUDI KASUS PT MK TABANAN, BALI)
Full text linkHigh level of confidence required in an investment planning. This is an important according to the accuracy of the strategic policy choices before an investment project to be executed. Appropriate recommendations are derived from the financial assessment (quantitative) and non-financial (qualitative) are expected to provide appropriate recommendations to the investment plan. This study was conducted to determine the feasibility of construction of infrastructure investment retest, repair and repaint 3kg LPG gas cylinders in terms of the financial aspects of investment models approach the Net Present Value (NPV), (2) Internal Rate of Return (IRR), (3) Payback Period (PP), (4) Profitability Index (PI) and non-financial aspects of the environmental analysis of the industry using Porter's 5 Forces approach
Keywords: Project Investment, NPV, IRR, PP, PI, Porter 5 Force