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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Among Makarti Management Analysis Journal Fokus Ekonomi Jurnal Ilmu Manajemen dan Akuntansi Terapan Balance Vocation Accounting Journal Prima Ekonomika : Jurnal Ekonomi dan Bisnis JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Pengabdian Mitra Masyarakat (JPMM) National Conference on Applied Business, Education & Technology (NCABET) Jurnal Pengabdian Masyarakat Nusantara The Academy Of Management and Business (TAMB) Indonesia Auditing Research Journal Jurnal Kendali Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS)
Astohar Astohar
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)

 1 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2008-2012 Kelerek, Kelerek; Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 5, No 2 (2014)
Publisher : STIE Totalwin Semarang

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Abstract

This study aims to examine variable-variable firm size, profitability, financial leverage, managerial ownership and devident payout ratio to find companies that perform income smoothing practices and that not doing income smoothing practices listed in the Indonesia Stock Exchange (IDX) of the year 2008 - 2012.This study uses a quantitative approach, where the data used for the study are the financial statements of the years 2008-2012. The samples are 265 companies for 5 years in companies listed on the Indonesia Stock Exchange and were selected using purposive sampling method. Subsequently the samples were classified into groups grader profit and not income smoothing using Eckel. Analysis of the data obtained performed using logistic regression analysis.The test results of five independent variables using logistic regression showed that company size and financial leverage effect on income smoothing practices while to profitability, managerial ownership , and devident payout ratio has no effect on income smoothing practices
KEPEMIMPINAN PELAYAN (SERVANT LEADERSHIP) SEBAGAI GAYA KEPEMIMPINAN UNTUK KEMAJUAN ORGANISASI Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 3, No 2 (2012)
Publisher : STIE Totalwin Semarang

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Abstract

A company will succeed or fail even largely determined by the leadership. Leaders establish direction by developing a vision for the future, then communicate to everyone and inspire these people in the face of all odds. Servant leadership simultaneously can improve employees personal growth and improve the quality and service institutions begun all personal involvement of every member of the organization in the decision-making process as well as ethical behavior and responsible. Style is a servant leader model that optimizes the empowerment and development of members of the organization by making his followers as whole human beings with the essence is to serve others. Aspects of ministry leaders are serving the heart, the head of the serving, serving hand . The focus of the servant leader is employee development, the creation of added value for customers, creating customer satisfaction and continuous success. The dimensions of servant leaders are : Altruistic calling, Emotional Healing, Wisdom, Persuasive mapping, Organizational stewardship, Humility, Vision and Service   Keyword : Servant leadership, organizational
Co-Authors Aditya Yoga Prasetya Andi Kartika Chanwut Thongkamkaew Desy Arista Dewi Oktafiani Dewi Oktafiani DHIAN ANDANARINI MINAR SAVITRI Harvioni, Ayu Nisaa Isna Azizah Kelerek Kelerek, Kelerek Mirna Dyah Praptitorini Mirna Dyah Praptitorini Muhamad Saufi Che Rusuli Mulyani Mulyani Nico Irawan Noor Salim Novianti, Frida Putri Nugroho, Prihasantyo Siswo Paskah A Sinaga Praptitorini, Mirna Dyah Prihansantyo Siswo Nugroho Rahmania Mustahidda Rahul Bhandari Ristianawati, Yuyun Sari Rahmadhani Septia Kurniati Sinta Ratna Pratiwi Siti Shobandiyah Sugiharti Sugiharti Sumiyanti, Tri Supriyanti, Luluk