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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 6 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2007)" : 6 Documents clear
THE RELEVANCE OF FORENSIC ACCOUNTING IN DETECTING FINANCIAL FRAUDS Chariri, Anis
Jurnal Organisasi dan Manajemen Vol. 3 No. 2 (2007)
Publisher : LPPM Universitas Terbuka

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Abstract

Berbagai skandal akuntansi telah mendorong munculnya perdebatan yang menanyakan kemampuan akuntansi dalam menyediakan informasi keuangan yang bermanfaat. Masyarakat luas juga mulai mempermasalahkan peranan auditor, regulasi dan mekanisme tata kelola perusahaan dalam mendeteksi kemungkinan terjadinya kecurangan keuangan. Penulis berpendapat bahwa kurang independennya auditor, lemahnya penegakan hukum, dan ketidakmampuan mekanisme tata kelola perusahaan dalam memonitor perilaku manajer merupakan faktor utama yang mendorong terjadinya skandal akuntansi di berbagai negara. Untuk mencegah skandal sejenis, masyarakat luas sebenarnya memerlukan forensic accounting. Atas dasar hal tersebut, forensic accounting sudah seharusnya dipertimbangkan sebagai bagian dalam mendesain kurikulum akuntansi dan menjadi area penelitian di Indonesia.
PERGERAKAN HARGA SAHAM SEKTOR PROPERTI BURSA EFEK JAKARTA BERDASARKAN KONDISI PROFITABILITAS, SUKU BUNGA DAN BETA SAHAM Suhardi, Deddy A.
Jurnal Organisasi dan Manajemen Vol. 3 No. 2 (2007)
Publisher : LPPM Universitas Terbuka

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Abstract

Understanding the empirical description of stock prices movement on the economical setting, firm?s perform, and the behavior of its beta is fundamental to portfolio risk management. This study evaluates the effect of three factors: firm?s profitability, interest rate, and beta, toward the stock prices movement of 32 property stocks listing at Jakarta Stock Exchange (BEJ). Path analytical model was designed with interest and return on asset (ROA) profitability as the exogenous, stock beta became an intervening variable and average rate of stock prices movement became an endogenous variable. Daily prices for the stocks, BEJ Composite Index, profitability, and interest rate were obtained from BEJ and Bank Indonesia tapes for January 2000 to December 2004 period. This analysis indicated that the stock prices movement was the most dominant influenced by beta followed by interest rate (negative) and firm?s profitability. This study also found that beta would become an effective intervening variable for transmitting both ROA and interest effect toward the stock prices movements, and hence the role of beta could be adopted as investor strategy. Structurally, the average rate of stocks prices movement would be up about: 0.37 standard units if beta was force up about one standard unit (of increasing on ROA or decreasing on interest or both together), 0.24 standard units if interest rate was lead to set down about one standard unit of ceteris paribus, and 0.19 standard units if ROA was grow about one standard unit of ceteris paribus. Furthermore, the stock prices movement of BEJ property stocks by forcing of the investor strategy was higher than leading the economical setting which it was higher than its firm?s fundamental perform growing.
REPOSITIONING TOURISM IN INDONESIA USING CONCEPTUAL MODEL OF STRATEGIC MARKETING Ginting, Ginta
Jurnal Organisasi dan Manajemen Vol. 3 No. 2 (2007)
Publisher : LPPM Universitas Terbuka

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Abstract

Tulisan ini mengetengahkan suatu model untuk mereposisi sektor pariwisata di Indonesia dengan menekankan pada pengembangan strategi pemasaran. Pengembangan model ini lebih melihat pada aspek kontekstual strategis. Bahasan terfokus pada repositioning pariwisata dengan menggunakan tiga tahapan strategis: analisis situasi saat ini, proses dan implementasi. Beberapa teori pemasaran seperti differentiation, segmentation dan positioning digunakan sebagai pendekatan untuk mengidentifikasi persepsi dan preferensi konsumen terhadap produk dan service yang dihasilkan oleh sektor pariwisata. Paradigma ?cultur base? yang melandasi teori ini menggunakan pendekatan konsep experience marketing yang menekankan pada sisi keatraktifan dan keunikan dalam menciptakan competitive advantage. Model ini diharapkan dapat bermanfaat dalam memecahkan problem sektor pariwisata secara komprehensif.
ANALISA PERSEPSI MAHASISWA TERHADAP HASIL AUDIT DAN LAPORAN KEUANGAN AUDITAN DALAM KAITANNYA DENGAN TANGGUNG JAWAB, KEANDALAN DAN KEGUNAAN UNTUK MENILAI KINERJA PERUSAHAAN MASA DEPAN Gamaliel, Hendrik
Jurnal Organisasi dan Manajemen Vol. 3 No. 2 (2007)
Publisher : LPPM Universitas Terbuka

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Abstract

One of factors causing expectation gap is difference in perception of expectation on audited financial statements among users of audited financial statements. The different perception rises due to different perspective in dimensions of responsibility, reliability, and usefulness of audited financial statements. Expectation gap is a rising problem that can influence credibility of accountant profession. The aim of this research is to analyze perception of student empirically - particularly accounting and management students- on audit result and audited financial statements in relation to responsibility, reliability and usefulness of audited financial statements. This research used students as proxy of financial statement users.Data was collected through questionnaire using random sampling method. Sample was student of Accounting and Management Departments attending Profession Education and S2 program in Faculty of Economics and Business, Gadjah Mada University Yogyakarta (UGM). It used research instrument of Best, Buckby, & Tan (2001), with few necessary modifications. Testing used one way analysis of variance (ANOVA). Result of the research indicated empirical evidence that there was different perception among student, particularly accounting and management student, on audit result and audited financial statements in relation to dimension of auditor responsibility. Meanwhile, in relation to dimensions of reliability, and usefulness of audit result and audited financial statements, there was no different perception.
KETERKAITAN SEKTOR TANAMAN BAHAN MAKANAN DENGAN SEKTOR PEREKONOMIAN LAINNYA DI PROPINSI SUMATERA UTARA Hotman, Jan
Jurnal Organisasi dan Manajemen Vol. 3 No. 2 (2007)
Publisher : LPPM Universitas Terbuka

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Abstract

This study aimed to know performance of food crops sector in North Sumatera Province. The sector roles were analyzed by linkages. The data was the North Sumatera Province Input Output data, year 2002 update from year 2000. Data was analyzed by using Grimp 7.1. The result show indicate that linkages the food crops sector haven law with other sectors
KEBIJAKAN PENGEMBANGAN USAHA BUDIDAYA PERIKANAN PADA LAHAN BEKAS GALIAN TAMBANG PASIR DI KABUPATEN KARAWANG Tajerin, Tajerin
Jurnal Organisasi dan Manajemen Vol. 3 No. 2 (2007)
Publisher : LPPM Universitas Terbuka

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Abstract

Water potential resources in area of receptacle sand land any wide enough and separated in all over Indonesia, as in District Karawang, West Java, but its utilization estimated still lower. The effort to utilizing that receptacle sand land which can be seen as widely to increase the community social welfare is through one of farming fisheries aquaculture. The objective of this research is to determine appropriate policy for development farming fisheries aquaculture at receptacle sand land in Karawang District, West Java. This research was conducted during January to December 2005, and using Analytic Hierarchy Process (AHP). The result of this study showed that any three policies which is suitable creation, there are policy for increasing and expensing market of fisheries product, policy for institutional capacity development and policy for fisheries infrastructure.

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