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All Journal Kinerja MODUS-Jurnal Ekonomi dan Bisnis
Raharjono, Agus Budi
Universitas Atma Jaya Yogyakarta
Economics, Econometrics & Finance

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SURVAI IMPLEMENTASI AKTIVITAS MUTU UNTUK PENINGKATAN DAYA SAING PRODUK KERAJINAN GERABAH DI BANTUL Wirjono, Endang Raino; Raharjono, Agus Budi
Modus Journals Vol 29, No 2 (2017): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i2.1326

Abstract

This study aims to survays the implementation of quality related activities that have been done in the pottery industry center. The intense competition in the business world, coupled with external demands, presents its own challenges for MSMEs engaged in pottery in Kasongan. Therefore, this research will identify the quality related activities that have been done by the UMKM. The identification and analysis of such quality related activities will be used to find relevant advisory models and policy recommendations for developing the quality of products produced by UMKM Kasongan. Quality activity is an activity that arises because there may or may not be a poor quality product. Quality activity is divided into 4 components: prevention activities, appraisal activities, internal failure events, and external failure events. This research was conducted on 45 micro and small companies in Kasongan Craft located in Kajen pedukuhan, Bangunjiwo village, Kasihan district, Bantul, Yogyakarta Special Region. Data collection was done by distributing questionnaires, interviews and observation directly.Keywords: Prevention Activity, Assessment Activity, Internal Failure Activity, External Failure Activities, Pottery
PENGARUH KARAKTERISTIK PERSONALITAS MANAJER TERHADAP HUBUNGAN ANTARA PARTISIPASI DALAM PENYUSUNAN ANGGARAN DENGAN KINERJA MANAJERIAL Wirjono, Endang Raino; Raharjono, Agus Budi
KINERJA Vol 11, No 1 (2007): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v11i1.1383

Abstract

This research examined the effects of budget participation on performance of manager in firms. Prior studies in participative budgeting suggest that personality characteristic is potential ly important explanatory variables to motivate manager achieving good performance. Data were col lected from 85 managers of firms in Yogyakarta. Results of this study indicated that interaction between need of independence and participation had significant impact on managerial performance. This research also proved that interaction between need of authority and participation in setting budgeting had significant impact on managerial performance.Keywords: need of independence, need of authority, participative budgeting, managerial performance
IMPLEMENTASI AKTIVITAS KUALITAS LINGKUNGAN PADA USAHA PENATU DI KECAMATAN DEPOK SLEMAN DAERAH ISTIMEWA YOGYAKARTA Wirjono, Endang Raino; Raharjono, Agus Budi
Modus Journals Vol 31, No 1 (2019): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.701 KB) | DOI: 10.24002/modus.v31i1.1918

Abstract

Penelitian ini bertujuan untuk melakukan survei penerapan aktivitas-aktivitas kualitas lingkungan yang telah dilakukan oleh usaha penatu di Kecamatan Depok Daerah Istimewa Yogyakarta. Pengumpulan data dilakukan dengan melakukan wawancara dan observasi secara langsung. Daftar pertanyaan dalam wawancara meliputi pertanyaan tentang aktivitas kualitas lingkungan yaitu aktivitas yang timbul untuk menjaga agar kualitas lingkungan tempat usaha tetap terjaga baik. Aktivitas kualitas lingkungan dibagi menjadi empat komponen yaitu: aktivitas pencegahan lingkungan (prevention), aktivitas deteksi lingkungan, aktivitas kegagalan internal (internal failure), dan aktivitas kegagalan eksternal (external failure). Responden dalam penelitian ini sebanyak 50 orang. Hasil analisis menunjukkan bahwa sebagian besar usaha penatu di Kecamatan Depok belum melakukan aktivitas kualitas lingkungan secara optimal.Kata kunci: aktivitas pencegahan lingkungan, aktivitas deteksi lingkungan, aktivitas kegagalan internal, aktivitas kegagalan eksternal, usaha penatu
UJI BEDA MANAJEMEN LABA SEBELUM DAN SELAMA KRISIS DI INDONESIA I Putu Sugiartha Sanjaya; D. Agus Budi Raharjo
KINERJA Vol. 10 No. 2 (2006): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v10i2.929

Abstract

Scott (2000) explained patterns of earnings management as taking a bath and income minimization. Taking a bath can be made during periods of organizational stress or reorganization, including the hiring of a new CEO. If a firm must report a loss, management may feel compelled to report a large one. Consequently, it will write off assets, provide for expected future costs, and generally clear of decks. This will enhance the probability of future reported profits. Income minimization is similar to taking a bath, but fewer extremes. A politically visible firm may choose patterns during periods of high profitability. Policies that suggest income minimization include rapid write-offs of capital assets and intangibles, expensing of advertising and R&D expenditures. The objective of this study is to investigate which pattern of earnings management chosen by management during economic crisis in Indonesia. Therefore, there are differences on earnings management between before the economic crisis and during the economic crisis in Indonesia. To test the hypothesis of this study, data are collected from Jakarta Stock Exchange for manufacturing companies. There are 27 companies. The result of this study suggests that management is most likely to make income decreasing to taking a bath.Keywords: earnings management, economic crisis, taking a bath, and income minimization.
PENGARUH KARAKTERISTIK PERSONALITAS MANAJER TERHADAP HUBUNGAN ANTARA PARTISIPASI DALAM PENYUSUNAN ANGGARAN DENGAN KINERJA MANAJERIAL Endang Raino Wirjono; Agus Budi Raharjono
KINERJA Vol. 11 No. 1 (2007): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v11i1.1383

Abstract

This research examined the effects of budget participation on performance of manager in firms. Prior studies in participative budgeting suggest that personality characteristic is potential ly important explanatory variables to motivate manager achieving good performance. Data were col lected from 85 managers of firms in Yogyakarta. Results of this study indicated that interaction between need of independence and participation had significant impact on managerial performance. This research also proved that interaction between need of authority and participation in setting budgeting had significant impact on managerial performance.Keywords: need of independence, need of authority, participative budgeting, managerial performance
SURVAI IMPLEMENTASI AKTIVITAS MUTU UNTUK PENINGKATAN DAYA SAING PRODUK KERAJINAN GERABAH DI BANTUL Endang Raino Wirjono; Agus Budi Raharjono
Modus Vol. 29 No. 2 (2017): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i2.1326

Abstract

This study aims to survays the implementation of quality related activities that have been done in the pottery industry center. The intense competition in the business world, coupled with external demands, presents its own challenges for MSMEs engaged in pottery in Kasongan. Therefore, this research will identify the quality related activities that have been done by the UMKM. The identification and analysis of such quality related activities will be used to find relevant advisory models and policy recommendations for developing the quality of products produced by UMKM Kasongan. Quality activity is an activity that arises because there may or may not be a poor quality product. Quality activity is divided into 4 components: prevention activities, appraisal activities, internal failure events, and external failure events. This research was conducted on 45 micro and small companies in Kasongan Craft located in Kajen pedukuhan, Bangunjiwo village, Kasihan district, Bantul, Yogyakarta Special Region. Data collection was done by distributing questionnaires, interviews and observation directly.Keywords: Prevention Activity, Assessment Activity, Internal Failure Activity, External Failure Activities, Pottery
IMPLEMENTASI AKTIVITAS KUALITAS LINGKUNGAN PADA USAHA PENATU DI KECAMATAN DEPOK SLEMAN DAERAH ISTIMEWA YOGYAKARTA Endang Raino Wirjono; Agus Budi Raharjono
Modus Vol. 31 No. 1 (2019): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v31i1.1918

Abstract

Penelitian ini bertujuan untuk melakukan survei penerapan aktivitas-aktivitas kualitas lingkungan yang telah dilakukan oleh usaha penatu di Kecamatan Depok Daerah Istimewa Yogyakarta. Pengumpulan data dilakukan dengan melakukan wawancara dan observasi secara langsung. Daftar pertanyaan dalam wawancara meliputi pertanyaan tentang aktivitas kualitas lingkungan yaitu aktivitas yang timbul untuk menjaga agar kualitas lingkungan tempat usaha tetap terjaga baik. Aktivitas kualitas lingkungan dibagi menjadi empat komponen yaitu: aktivitas pencegahan lingkungan (prevention), aktivitas deteksi lingkungan, aktivitas kegagalan internal (internal failure), dan aktivitas kegagalan eksternal (external failure). Responden dalam penelitian ini sebanyak 50 orang. Hasil analisis menunjukkan bahwa sebagian besar usaha penatu di Kecamatan Depok belum melakukan aktivitas kualitas lingkungan secara optimal.Kata kunci: aktivitas pencegahan lingkungan, aktivitas deteksi lingkungan, aktivitas kegagalan internal, aktivitas kegagalan eksternal, usaha penatu
Co-Authors Endang Raino Wirjono Endang Raino Wirjono I Putu Sugiartha Sanjaya