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Analisis SCM : Studi Fenomenologi Pada Rumah Sakit Panti Wilasa Semarang Lyna Rahardjo; Magdalena Nany; Setyo Budiadi
JRB-Jurnal Riset Bisnis Vol 1 No 2 (2018): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

It is not the strongest of the species that survives, nor the most intelligent that survives. It is the one that is the most adaptable to change. Change is done by management to continue the existence of a company or an organization in a dynamic environment. The objective of this research was to give empirical evidence about customers’ satisfaction, employees’ satisfaction and hospital’s position in strategic change matrix introduced by Black and Gregersen. Data came from 50 hospital’s patients and 50 hospital’s employees were analyzed by using strategic change matrix analysis. The results show that customers and employees were satisfied enough with the hospital’s management. The results also show that the hospital was lying on stage 1 in strategic change matrix introduced by Black and Gregersen.
ANALYSIS OF THE FINANCIAL PERFORMANCE OF FOOD AND BEVERAGE COMPANIES BEFORE AND DURING THE COVID-19 PANDEMIC IN INDONESIA Kristyana Dananti; Magdalena Nany; Eunike Frentelina Gusmao
International Journal of Social Science Vol. 1 No. 6: April 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v1i6.1917

Abstract

The food and beverage sector is considered to have the strongest resilience in the Covid-19 pandemic, because its existence is related to basic human needs. So it is very interesting to identify the factors that affect the financial performance of companies in this sector. A total of 18 food and beverage sector companies listed on the Indonesia Stock Exchange during the 2018-2020 period were taken by purposive sampling. The data were analyzed using multiple regression analysis, starting with testing the classical assumptions of the regression model. The results of the analysis show that simultaneously, size, free cash flow, debt policy, liquidity, growth and asset management have a significant effect on financial performance. Partially, free cash flow and asset management have a significant effect on financial performance, while size, debt liquidity and growth policies partially do not significantly affect the company's financial performance.
Does Balancing Fund Affect Economic Growth and Poverty Level in Central Java? Magdalena Nany; Trisni Suryarini
Jurnal Kajian Akuntansi Vol 6, No 1 (2022): JUNI 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i1.5078

Abstract

AbstractFiscal federalism copes with the division of governmental function and financial relations among levels of authorities. The objective of this research was to give empirical evidence about the effects of Local Own-Source Revenue (PAD), Revenue Sharing Fund (DBH), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Local Expenditure (BD) on economic growth and poverty level. The data of this study were sourced from secondary data. The data collection method used was mechanical observation technique. Panel data from 35 districts and municipalities in Central Java province throughout 2009-2018 were analyzed by multiple regression analysis. This study concludes that balancing funds have an affect on increasing economic growth (except DBH) and reducing poverty levels even though not as effective as PAD. In contrast, local expenditure does not have an affect on increasing economic growth and reducing poverty levels. This study supports the fiscal federalism theory, that the allocation of sources can be accomplished effectively by states and local governments. Balancing funds have an affect on increasing economic growth and decreasing poverty levels.Keywords: Growth; Local expenditure; Local revenue; Poverty Abstrak Federalisme fiskal berkaitan dengan pembagian fungsi pemerintahan dan hubungan keuangan di antara tingkat-tingkat pemerintahan. Studi ini bertujuan untuk memperoleh bukti empiris tentang dampak Pendapatan Asli Daerah (PAD), Dana Bagi Hasil (DBH), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Belanja Daerah (BD). pada pertumbuhan ekonomi dan tingkat kemiskinan. Data penelitian ini bersumber dari data sekunder yang berasal dari Biro Pusat Statitstik Provinsi Jawa Tengah. Teknik pengumpulan data yang digunakan adalah teknik observasi mekanik. Data panel dari 35 kabupaten dan kota di Provinsi Jawa Tengah sepanjang tahun 2009-2018 dianalisis dengan analisis regresi berganda. Studi ini menyimpulkan bahwa dana perimbangan berdampak pada peningkatan pertumbuhan ekonomi (kecuali DBH) dan penurunan tingkat kemiskinan meskipun tidak seefektif PAD. Sebaliknya, belanja daerah tidak berdampak pada peningkatan pertumbuhan ekonomi dan penurunan tingkat kemiskinan. Studi ini mendukung teori federalisme fiskal, bahwa alokasi sumber dapat dilakukan secara efektif oleh pemerintah pusat dan pemerintah daerah. Dana perimbangan berdampak pada peningkatan pertumbuhan ekonomi dan penurunan tingkat kemiskina.Katakunci: Belanja daerah; Kemiskinan; Pendapatan daerah; Pertumbuhan
Pengaruh Pemahaman Wajib Pajak dan peranan Aparat peryajakan terhadap Kepatuhan wajib Pajak Bumi dan Bangunan di Kota surakarta Magdalena Nany; Endang Satyawati; Ferani Ferani
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 1 (2010): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2010.61.167

Abstract

The objective of this research was to give empirical evidence about the fficts of tax payer's lmowledge and tax fficer's rolq on rand and building tar payer's compliance partially. This research was also intended to give empirical evidence obout the effects of tax payerzs knowledge and tax fficer,s roles onland and building tax payer's compliance simultaneously. Data takenfrom 150 respondents were analyzed by multiple regression analysis. The results show that ta'r payer's lonwledge and tax officer's roles partially had significant fficlon land and building tax payer's compliance. The results also show that tax payer's lvtowledge and tav fficer's roles simultaneously had significant ffict. on land and building tax payer's compliance.Keywords : tax payer's lmowledge, tax fficer's roles, tax payer's compliance, land and building tar
PENERAPAN BALANCED SCORECARD SEBAGAI PENGUKUR KINERJA MANAJEMEN PADA RUMAH SAKIT UMUM DAERAH INDRAMAYU Magdalena Nany; Lyna Raharjo; Kartika W.H
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 1 (2008): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2008.41.142

Abstract

The objective of this research was to measure management's performcmce by applying balanced scorecard. Balanced scorecard is a contemporary managernent tool used to upgrade organization's capability by multiplying financial performance. Balanced scorecard has 4 perspectives.These perspectives are financial perspective, customer perspective, process intern business perspective and learning and growth perspective. Data were collected by questionnaire and interview. Thirty 'five patients and 40 employees from District Hospital of Indrar4oyu were taken as samples. The results-obtainedfrom applytng balanced scorecardwere : (I) Financial perspective, ROI tends to increase, but revenae growth tends to decrease; (2) Customer perspective, patients'retention tends to decrease and patients' acquisition tends to increase, but patients do not satisfy enough with District Hospital of Indramayu; (3) Process intern business perspective, hospital's productivity tends to increase and profit margin tends to increase, to:o; (4) Learning and growth perspective, employees' productivity tends to increase, but employees' retenfion tends to increase and employees do not satisfu enough with District Hospital of Indramayu.Keywords: management's performance, balanced scorecard, financial perspective, customer perspective, process internbusiness perspective, learning and growth perspective.
PENGUJIAN STABILITAS STRUKTURAL PENGARUH GROWTH POTENTIAL, EARNINGS VARIABILITY, TAX SHIELDS, FIRM SIZE DAN PROFITABILITY TERHADAP LEVERAGE RATIO PERUSAHAAN TEKSTIL DAN GARMEN DI BURSA EFEK JAKARTA SEBELUM DAN SELAMA KRISIS EKONOMI Kristyana Dananti; Magdalena Nany
Jurnal Riset Manajemen dan Bisnis Vol 2, No 1 (2007): Jurnal Riset Manjemen dan Bisnis
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.2007.21.108

Abstract

This research was intended to examine the structural stability of the fficts of growth potential, earnings variability, tax shields, firm size and profitability on leverage ratio in textile and garment companies at Jakarta Stock Exchange before and during the monetary crisis. Sixteen textile and garment companies were analyze using the Chow Test. The results show that there is a dffirence between the fficts of growth potential, earnings variability, tax shields, fir* size and profitability on leverage ratio before the monetary crisis and during the monetary crisis.Keywords: capital structure, growth potential, earnings variability, tm shields, -fir* size, profitability, leverage ratio, monetary crisis
Pengaruh Keterlibatan Konsunen, Perbedaan Persepsi Merk, Karakteristik Hedonis dan Kebutuhan Mencari Variasi terhadap Keputusan Perpindahan Merk Telepon Selular Basuki Nugroho; Magdalena Nany
Jurnal Riset Manajemen dan Bisnis Vol 2, No 2 (2007): Jurnal Riset Manjemen dan Bisnis
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.2007.22.195

Abstract

The tight global competition had enforced marketers to focus on brand loyalty, so as to reduce brand switching. Therefore, studies focus on customer loyalty; customer purchasing power and customer satisfaction are growing rapidly.The objective of this research was to provide empirical evidence obout the effects of customer involvement, difference of brand perception, hedonism characteristic and variation seeker on brand switching decision both partially and simultaneously. Using the multiple regression analysis, the results showthat customer involvement, difference of brand perception and variation seeker partially has significant effect on brand switching decision. However, hedonism characteristic has insignificant effect on brand switching decision.The result also shows that customer involvement, dffirence of brand perception, hedonism characteristic and variation seeker simultaneously has significant effect on brand switching decision.Keywords: brand loyalty, customer involvement, difference of brand perception, hedonism charact eris tic, v ariation s eeker, brand switching decision
DAMPAK PENGUMUMAN BOND RATING TERHADAP RETURN SAHAM DAN VOLUME PERDAGANGAN SAHAM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Desi Elysa Saraswati; Magdalena Nany; Lyna Lyna
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol. 20 No. 4 (2020): Jurnal Ekonomi Dan Kewirausahaan : December
Publisher : Universitas Slamet Riyadi

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Abstract

A bond rating is a rating that independent agencies issue to measure the credit quality of a particular bond. The bond rating measures the financial strength of the company issuing the bond, and its ability to make interest payments and repay the principal of the bond, when due. The objective of this research was to give empirical evidence about the effects of stock return and stock trading volume on bond rating announcements partially. The objective of this research was also to give empirical evidence about the differences between stock return and stock trading volume before and after bond rating announcements. This research examined 59 stock issuer on Indonesia Stock Exchange which announced bond rating during period 2015-2017. Data were analyzed by paired sample t-test and simple regression analysis. The results show that there are no differences between stock return and stock trading volume before and after bond rating announcements. The results also show that bond rating announcements does not efect both stock return and stock trading volume partially.
PERILAKU STICKY COST PADA PERUSAHAAN PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Magdalena Nany; Lyna Lyna; Evi Haloho
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol. 21 No. 3 (2021): Jurnal Ekonomi Dan Kewirausahaan : September
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (670.704 KB)

Abstract

This study aims to present empirical evidences of sticky cost behavior indications on selling costs, general and administrative costs and cost of goods sold in trading companies using sticky cost model testing. The hypotheses in this study are H1: The amount of the increase in selling costs when net sales rise higher than the amount of the decrease in selling costs when net sales fall. H2: The amount of the increase in general and administrative costs when net sales rise higher than the amount of the decrease in general and administrative costs when net sales fall. H3: The amount of increase in cost of goods sold when net sales rise higher than the amount of decrease in cost of goods sold when net sales fall. This study uses secondary data This study uses secondary data from trading companies listed in Indonesia Stock Exchange period of 2018-2019. Data were analyzed by multiple regression analysis. The results of this study identify that not all hypotheses are accepted. Hypothesis 1 is not supported by research results or the selling costs are not sticky. Hypothesis 2 is not supported by research results or the general and administrative costs are not sticky. Hypothesis 3 is supported by the research results or the cost of goods sold is sticky. Keywords: sticky cost, selling costs, general and administrative costs, cost of goods sold
PENDAPATAN DAERAH, BELANJA DAERAH DAN PERTUMBUHAN EKONOMI DI KOTA/KABUPATEN KALIMANTAN BARAT Magdalena Nany; Mujiyono Mujiyono; Seseliya Seseliya
Jurnal Ekonomi dan Bisnis Vol 25, No 2 (2022): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i2.2367

Abstract

The objective of this research was to give empirical evidence about the effects of Original Local Government Revenue, Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds, and Regional Expenditure on economic growth. One hundred and forty three data from 13 districts and municipalities in West Kalimantan province during 2008-2018 were analyzed by multiple regression analysis. The results show that Revenue Sharing Funds, General Allocation Funds, Special Allocation Funds and Regional Expenditure have significant effects on economic growth. However Original Local Government Revenue do not have significant effects on economic growth.