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INDONESIA
Jurnal Organisasi Dan Manajemen
Published by Universitas Terbuka
ISSN : 20859686     EISSN : 24429155     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Merupakan media informasi dan komunikasi para praktisi, peneliti, dan akademisi yang berkecimpung dan menaruh minat serta perhatian pada pengembangan organisasi dan manajemen. Diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Terbuka.
Arjuna Subject : -
Articles 9 Documents
 1 
Search results for , issue "Vol 7 No 1 (2011)" : 9 Documents clear
AKUNTANSI PERPAJAKAN DALAM PENGGABUNGAN USAHA (Studi Kasus Pada Perusahaan Listed di BEI) Hendrian, Hendrian; Muktiyanto, Ali
Jurnal Organisasi dan Manajemen Vol 7 No 1 (2011)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In accounting, there are two methods used in recording business combinations i.e purchase and pooling of interest method. Purchase method has ameasurable indication with the withdrawal of cash beside the cost of business combination and stock issuance costs incurred by the company buyer. In addition to that, there will be changes of ownership. The assets acquired by a business entity are recorded and recognized at market value. As a consequence, the excess of fixed assets will be recorded as goodwill. Meanwhile if the business combination uses the pooling of interest method, then the amount of assets, debts and rights of shareholders that are reported by the affiliated companies will be recognized in accordance with its book value. APB No.16 notes that there are 12 requirements that must be met when using pooling of interest method. If it does not meet any of these requirements then the combined companies must use the purchase method. There is no goodwill in pooling interest method. It means that in the merger process there is no obligation to pay taxes since it based on book value and no goodwill.
ORGANISASI PEMBERDAYAAN DAN KESEJAHTERAAN KELUARGA SEBAGAI SARANA PEMBERDAYAAN PEREMPUAN Aslichati, Lilik
Jurnal Organisasi dan Manajemen Vol 7 No 1 (2011)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to assess the effectiveness of PKK as a means of empowering women to achieve the Millennium Development Goals (MDG's). Research sites are the PKK of Pasar Minggu district, South Jakarta and the PKK of Ciputat district, South Tangerang city. The results showed that PKK is an organization that is potentially a means of empowerment and equal participation of women in development effectively. All of work programs are oriented to the empowerment of women, although implementation is still in top down orientation, not bottom up as expected. The PKK is also only able to empower female members only, not to have an impact on the empowerment of women non-members. Nevertheless the benefits are felt by the surroundings community, especially the Posyandu programs for the toddlers and the elderlies. The targeted, measurable, and intensive trainings as well as support from the local governments are still required in order to empower women through the PKK.
WHAT DOES EXISTING RESEARCH TELL US (AND NOT TELL US) ABOUT DOWNSIZING AS A HUMAN RESOURCE STRATEGY? Wardini, Amalia Kusuma
Jurnal Organisasi dan Manajemen Vol 7 No 1 (2011)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengurangan karyawan adalah salah satu strategi yang kerapkali dilakukan oleh organisasi karena alasan tertentu. Studi ini merupakan studi literatur dari beberapa penelitian yang dilakukan selama 30 tahun terakhir mengenai pengurangan karyawan sebagai salah satu strategi. Pada masa resesi pengurangan karyawan dimaksudkan untuk mengurangi biaya sedangkan setelah masa ekonomi global dimana terjadi resesi ekonomi global pengurangan karyawan seringkali ditujukan agar organisasi mampu bertahan hidup. Dalam beberapa penelitian disebutkan bahwa pengurangan karyawan sebagai strategi yang seringkali digunakan organisasi untuk tujuan meningkatkan efisiensi dan efektivitas organisasi justru seringkali tidak berhasil mencapai tujuan. Berbagai alasan mengapa suatu organisasi melakukan pengurangan karyawan serta berbagai dampak pengurangan karyawan akan dipaparkan termasuk pada kinerja keuangan organisasi, pengetahuan organisasi, fungsi dan produktivitas organisasi dan pada tenaga kerja baik yang meninggalkan organisasi dan mereka yang bertahan. Banyak penelitian yang telah dilakukan namun tidak menyebutkan mengenai pengurangan karyawan sebagai strategi sumber daya manusia. Penelitian lebih lanjut mengenai pengurangan karyawan patut dipertimbangkan terutama mengenai dampaknya terhadap fleksibilitas di tempat kerja dimana struktur ketenagakerjaan di beberapa sektor dan industri bergeser kearah tenaga kerja kontrak.
ANALISIS POLA MIGRASI DAN KONSUMSI RUMAH TANGGA DI DAERAH ASAL MIGRASI TERKAIT KEMISKINAN DAN KERENTANAN PANGAN (STUDI KASUS INDRAMAYU) Saptanto, Subhechanis; Lindawati, Lindawati; Zulham, Armen
Jurnal Organisasi dan Manajemen Vol 7 No 1 (2011)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Migration is one of the phenomena related social welfare. People tend to migrate to increase their income for better life. This research aims to observe the migration type in coastal area related to poverty and food security, to identify its determinant, to identify the impact of migration activities, and to research the relationship between dynamics of urban-rural labor and capital flow from two areas (urban and rural) and to study the effect of migration to income re-distribution and push the economic growth in coastal areas that caused reducing poverty and gaining better food quality. This research used descriptive statistics method and the primary data was collected by interviewing respondents in Indramayu sampling areas (Eretan Wetan. Eretan Kulon, Dadap and Ilir village). The result shows that in the origin area of migration, type of migration was monthly migration. The cause of migration were resource accessibility, productive asset ownerships, and rural economic growth. In general, by this type of migration, social welfare condition of people in Indramayu sampling areas was in better condition.
ORGANISASI PEMBERDAYAAN DAN KESEJAHTERAAN KELUARGA SEBAGAI SARANA PEMBERDAYAAN PEREMPUAN Aslichati, Lilik
Jurnal Organisasi Dan Manajemen Vol 7 No 1 (2011)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (73.255 KB)

Abstract

This study aims to assess the effectiveness of PKK as a means of empowering women to achieve the Millennium Development Goals (MDG's). Research sites are the PKK of Pasar Minggu district, South Jakarta and the PKK of Ciputat district, South Tangerang city. The results showed that PKK is an organization that is potentially a means of empowerment and equal participation of women in development effectively. All of work programs are oriented to the empowerment of women, although implementation is still in top down orientation, not bottom up as expected. The PKK is also only able to empower female members only, not to have an impact on the empowerment of women non-members. Nevertheless the benefits are felt by the surroundings community, especially the Posyandu programs for the toddlers and the elderlies. The targeted, measurable, and intensive trainings as well as support from the local governments are still required in order to empower women through the PKK.
PERANAN TENAGA KERJA PEREMPUAN DALAM MENINGKATKAN NILAI TAMBAH DAN KESEJAHTERAAN NELAYAN TRADISIONAL DI MALUKU Latuconsina, Asmaria
Jurnal Organisasi Dan Manajemen Vol 7 No 1 (2011)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.249 KB)

Abstract

In Maluku there were small scale traditional food processing activities for fisheries product such as curing and drying, which has a great potential to be developed. This study aims to identify the determinants of food processed, and the role of female labor in increasing family welfare of traditional fishermen. This descriptive study was done in four districts, namely: Leihitu, Banda, West Seram, and East Seram. A business unit was used for analysis with purposive and random sampling. The results showed that processed output was determined mainly by the husbands catches and purchased fish. Business scale in all districts was economically rational decisions and could be improved because it shows the increasing return to scale. Processing jobs are mostly done by woman. Value added created could be used to cover most of the monthly household expenses, and improve the family welfare, which were characterized by permanent and semi-permanent houses occupied, and increasing level of education of family members. However, the fishermen welfare could be increased more by incorporating fish cage system in their aquaculture to increase inputs and improving marketing strategy.
ANALISIS POLA MIGRASI DAN KONSUMSI RUMAH TANGGA DI DAERAH ASAL MIGRASI TERKAIT KEMISKINAN DAN KERENTANAN PANGAN (STUDI KASUS INDRAMAYU) Saptanto, Subhechanis; Lindawati, Lindawati; Zulham, Armen
Jurnal Organisasi Dan Manajemen Vol 7 No 1 (2011)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.913 KB)

Abstract

Migration is one of the phenomena related social welfare. People tend to migrate to increase their income for better life. This research aims to observe the migration type in coastal area related to poverty and food security, to identify its determinant, to identify the impact of migration activities, and to research the relationship between dynamics of urban-rural labor and capital flow from two areas (urban and rural) and to study the effect of migration to income re-distribution and push the economic growth in coastal areas that caused reducing poverty and gaining better food quality. This research used descriptive statistics method and the primary data was collected by interviewing respondents in Indramayu sampling areas (Eretan Wetan. Eretan Kulon, Dadap and Ilir village). The result shows that in the origin area of migration, type of migration was monthly migration. The cause of migration were resource accessibility, productive asset ownerships, and rural economic growth. In general, by this type of migration, social welfare condition of people in Indramayu sampling areas was in better condition.
AKUNTANSI PERPAJAKAN DALAM PENGGABUNGAN USAHA (Studi Kasus Pada Perusahaan Listed Di BEI) Hendrian, Hendrian; Muktiyanto, Ali
Jurnal Organisasi Dan Manajemen Vol 7 No 1 (2011)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.451 KB)

Abstract

In accounting, there are two methods used in recording business combinations i.e purchase and pooling of interest method. Purchase method has ameasurable indication with the withdrawal of cash beside the cost of business combination and stock issuance costs incurred by the company buyer. In addition to that, there will be changes of ownership. The assets acquired by a business entity are recorded and recognized at market value. As a consequence, the excess of fixed assets will be recorded as goodwill. Meanwhile if the business combination uses the pooling of interest method, then the amount of assets, debts and rights of shareholders that are reported by the affiliated companies will be recognized in accordance with its book value. APB No.16 notes that there are 12 requirements that must be met when using pooling of interest method. If it does not meet any of these requirements then the combined companies must use the purchase method. There is no goodwill in pooling interest method. It means that in the merger process there is no obligation to pay taxes since it based on book value and no goodwill.
WHAT DOES EXISTING RESEARCH TELL US (AND NOT TELL US) ABOUT DOWNSIZING AS A HUMAN RESOURCE STRATEGY? Wardini, Amalia Kusuma
Jurnal Organisasi Dan Manajemen Vol 7 No 1 (2011)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (61.446 KB)

Abstract

Pengurangan karyawan adalah salah satu strategi yang kerapkali dilakukan oleh organisasi karena alasan tertentu. Studi ini merupakan studi literatur dari beberapa penelitian yang dilakukan selama 30 tahun terakhir mengenai pengurangan karyawan sebagai salah satu strategi. Pada masa resesi pengurangan karyawan dimaksudkan untuk mengurangi biaya sedangkan setelah masa ekonomi global dimana terjadi resesi ekonomi global pengurangan karyawan seringkali ditujukan agar organisasi mampu bertahan hidup. Dalam beberapa penelitian disebutkan bahwa pengurangan karyawan sebagai strategi yang seringkali digunakan organisasi untuk tujuan meningkatkan efisiensi dan efektivitas organisasi justru seringkali tidak berhasil mencapai tujuan. Berbagai alasan mengapa suatu organisasi melakukan pengurangan karyawan serta berbagai dampak pengurangan karyawan akan dipaparkan termasuk pada kinerja keuangan organisasi, pengetahuan organisasi, fungsi dan produktivitas organisasi dan pada tenaga kerja baik yang meninggalkan organisasi dan mereka yang bertahan. Banyak penelitian yang telah dilakukan namun tidak menyebutkan mengenai pengurangan karyawan sebagai strategi sumber daya manusia. Penelitian lebih lanjut mengenai pengurangan karyawan patut dipertimbangkan terutama mengenai dampaknya terhadap fleksibilitas di tempat kerja dimana struktur ketenagakerjaan di beberapa sektor dan industri bergeser kearah tenaga kerja kontrak.

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