Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal Jurnal Sinergi Jurnal Akuntansi & Auditing Indonesia Proceeding SENDI_U Jurnal Aplikasi Bisnis Jurnal ULTIMA Accounting Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Indonesian Journal of Accounting and Governance Jurnal Akuntansi dan Keuangan Berdikari : Jurnal Ekonomi dan Statistik Indonesia Goodwood Akuntansi dan Auditing Reviu
Suwaldiman Suwaldiman
Universitas Islam Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Jurnal Sinergi

 1 
Pengaruh Insider Ownership dan Risiko Pasar terhadap Kebijakan Dividen Suwaldiman Suwaldiman; Ahmad Aziz
Sinergi: Kajian Bisnis dan Manajemen Vol. 8 No. 1 (2006)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/js.v8i1.426

Abstract

This research tests the effect of insider ownership, market risk, market to book value, size, earning variability, profitability, and growth to the dividend policy represented by dividend pay-out ratio. Main independent variables and control independent variables are employed in this research. The main independent variables consist of insider ownership and market risk. Meanwhile, the control variables consist of market to book value, size, earning variability, profitability, and growth. The analysis of this research proves that the dividend policy does not depend on the amount of the share ownership by insider parties such as managers. Additionally, the dividend policy also does not depend on the market risk. Those mean that the bigger amount of share ownership by insiders and the higher market risk do not cause to the lower dividend payment represented by dividend pay-out ratio.Key words: insider ownership, market risk, market to book value, size, earning variability, profitability, dividend policy, dividend pay-out ratio.
Goal Congruence: A Humanity Approach in Exercising Power and Influence to Transform Individual Interest into Coordinated Activities Suwaldiman Suwaldiman
Sinergi: Kajian Bisnis dan Manajemen Vol. 7 No. 1 (2004)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/js.v7i1.908

Abstract

This paper discusses the main tasks of managers in exercising their power and in-fluence to transform the individual interest into coordinated activities that accomplish valu-able ends. It is argued that the humanity approach is very effective in exercising power and in-fluence. The nature of goal congruence, humanity approach in exercising power and influ-ence, reward versus punishment, management control by participation, and trust and self-control are examined. The success of goal congruence depends on whether managers perform and exercise their power and influence by totalitarian approach or humanity approach. Hu-manity approach suggests that in exercising power and influence, managers should develop humanitarian administrative customs. A humanity approach encourages managers to exercise their power and influence to create a workplace climate of open relationships, trust and hon-esty. If this method can be well applied the result will benefit all around, the organization, the managers, and the employees. Humanity approach suggests that management control should be reward oriented instead of punishment oriented because reward is more effective than pun-ishment to achieve goal congruence. Plans and budgets seem to be more effective tools to con-trol goal congruence if subordinate managers or staffs participate actively with their superior in the process of arriving plans and budgets. Finally, humanitarian control system suggests that trust should be delivered to subordinate managers and staffs in which they can perform self-control through delegated control systems and power distribution. Human beings tend to perform better jobs when they are controlled by themselves rather than by superior managers or other surveillance. Therefore, the humanity approach is very effective in exercising power and influence instead of totalitarian approach.
Critique to The Logic and The Normative Senses of Positive Accounting Theory Suwaldiman Suwaldiman
Sinergi: Kajian Bisnis dan Manajemen Vol. 6 No. 1 (2003)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/js.v6i1.918

Abstract

This essay argues that Positive Accounting Theory (PAT) is not better than other forms of theorizing though the supporters of PAT claim that PAT avoids normative statements. PAT as claimed by Watts and Zimmerman is free of value, just explains and predicts accounting practice. They also claim that PAT answers what is and why, not what should be nor how to do. In contrast normative accounting theory tries to answer what should be done by accounting practices to contribute the social change (i.e. social welfare distribution). As a matter of fact what is claimed by PAT supporters is not true because accounting, as an applied discipline is impossible to be free of value. Accounting discipline must have such purpose orientation. Accounting theory will be meaningless if it just explains and predicts accounting practice without providing prescriptions. Therefore it is clear that PAT is not better than other forms because it still leaves too many questions unanswered and makes accounting to be meaningless.
Co-Authors Afuan Fajrian Putra Ahmad Aziz Arsyita Niam Fajrina Irlya Noerofi Tyas JAMHARI RAMADHAN Khotijah, Siti Afidatul Maulidyati, Anisa Novitasari, Diyah Novitasari, Diyah Rheina, Adella Rudy Febrian Siti Afidatul Khotijah, Siti Afidatul Syah Putra, Galih Wisnu