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RELATIONSHIP BETWEEN WAGES AND PRODUCTIVITY OF EMPLOYEES IN COMPANY AGAPIN PRIMA WOOD CILACAP Purwantiningsih, Dwi; H. Supardi, Drs.; Darini, M.Si., Dra. Sri
Management 2010
Publisher : Management

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Abstract

For labor productivity to increase, needed some incentive to motivate them is one of them by way of a satisfactory wage, therefore companies that want high employee productivity must always consider the level of wages. Linked with these two titles are taken for this research is relationship between wages and productivity of employees in the Company Agapin Prima Wood in Cilacap (Study of Correlation between Wage Work Productivity employees). This study aims to gain knowledge about the relationship of wages to labor productivity, and to gain knowledge that explains the presence or absence of a significant relationship between wages and productivity of employees in the Company Agapin Prima Wood in Cilacap. The theory is used as the basis for a binder in this paper used the theory of justice and two-factor theory of Herzberg. This type of research is associative with the method used is census method because these observations are made to all populations in the production of 240 employees. To collect the necessary data in the study used the method of questionnaire, interview, observation and documentation. The analytical tool used to determine the relationship between wages and productivity of employees in the Company Agapin Prima Wood is the data analysis with descriptive statistics and the Product Moment Correlation Methods. Based on the results obtained show that there are positive and significant relationship between wages (X) with labor productivity (Y) for (r = 644). An increase in wages will lead to increased employee productivity, therefore, the management company must consider the wages given to employees since wages are basic salary and a power stimulant. This can be done by setting wages in accordance with the sacrifice of employees and wages in general in accordance to or greater than UMP. Keywords: Wages, Productivity, Employee.
STOCK PRICE REACTION TO THE ANNOUNCEMENT OF STOCK SPLIT AT MANUFACTURING COMPANIES IN JAKARTA STOCK EXCHANGE: ABNORMAL RETURN ANLYSIS USING BETA CORECTION Pamungkas, R. Sadha; H. Supardi, Drs.
Accounting 2009
Publisher : Accounting

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Abstract

Stock split is phenomenon that still becoming puzzle in economics. Stock split usually occur after a significance increase in stock price and usually elicit a positive stock price reaction upon announcement. The reason for this reaction has not been clearly understood. According to the problem, this study is designed to examines the stock price reaction to the announcement of stock split, initially doing a correction toward bias beta uses four lags and four leads Fowler and Rorke method. The collecting data uses purposive sampling. Sample consists of 30 stocks performing the stock split during the period of 1998 to 2003. The test done using kolmogorov-smirnov test to determine data’s normality, and paired sample t-test to test signification abnormal return before and after announcement. From the result, can be conclude that no significant differences in company’s abnormal return, before and after announcement. Whereas from the result reaction stock price shown that stock split announcement give a significant reaction in the first day after announcement, but the reaction is negative. Key words : Stock split, abnormal return, stock price, beta correction.
FACTORS - FACTORS THAT INFLUENCE CHOICE OF PROFESSIONAL ACCOUNTANTS IN PUBLIC AND NON PUBLIC ACCOUNTANTS ACCOUNTING DEPARTMENT FOR STUDENTS IN YOGYAKARTA SPECIAL REGION MS, Cynthia; H. Supardi, Drs.
Accounting 2009
Publisher : Accounting

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Abstract

The role of accountants educators as a stimulant in this regard is felt very important. Accounting profession educators are always working to improve the benefits of the course material being taught to their students. The same subject may be presented differently or given different emphasis. Globally high diperguruan accounting teaching tends to direct the student to work as a public accountant (Widhinugroho, 1999). Students who wish to work as an accountant and wants to take the certification exam necessary to follow the profession of education so that the socialization of professional accounting education programs should be increased. Therefore, accountants educators need to think about and consider the interests of students for the course material can be effectively delivered in accordance with the goals of students in participating in education. Businesses that require accounting graduates need to know the various factors to be considered by job seekers in receiving a job offer. This is very helpful in the process of mutually beneficial relationships between job seekers with employers. The results showed that compared with students who chose public accounting profession, students who choose non-public accounting profession in greater consideration of the intrinsic value of a job and starting salaries are high. On the other hand, students who choose to work as a public accountant is more promising. Related to the ratio of benefits to costnya, students who chose public accounting profession believes that the award of this profession is greater than sacrifice. While students who choose non-public accounting profession thought that the sacrifice to become a public accountant will be greater than the benefits gained. Keywords : accountants in public, non public accountants