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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 389 Documents
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PENGENDALIAN SETIAP REKENING TERHADAP EFEKTIVITAS ARUS KAS PT. ABC Sembiring, Indriana
Jurnal Organisasi dan Manajemen Vol 14 No 2 (2018)
Publisher : LPPM Universitas Terbuka

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Abstract

This study research aims to analysis how the accounts receivable control to effectivity of cash flow PT. ABC. The analysis performed is: analyzing the management of receivables system in the control and manage of the accounts receivable of the company. Data obtained from the company in the Financial report data form of period July 2013-June 2014. The analysis in this study has used the descriptive analysis, trend analysis, cash conversion cycle analysis, and Financial ratio analysis. The results of this research study indicate that PT. ABC implements a management, processing to manage and control receivables system based on SOP (Standard Operating Procedures), but in the actual implementation there are having some things that are not in accordance with SOP. The factors involve the amount of receivables PT. ABC such as credit sales percentage, sales terms, customer type, and collection of the billing invoice. The account receivable takes more than 30 days (n>30),it means that the amount of receivables owned is not enough to be converted into cash, impact to pay account payables to suppliers. The credit policy would like to apply, expected to provide optimal benefits and able to accelerate the collectible receivables so that it can be converted into cash immediately, to be used as working capital and pay the account payables PT. ABC. Tujuan penelitian ini adalah menganalisis pengendalian piutang dagang terhadap efektifitas arus kas. Data diperoleh dari perusahaan berupa data laporan keuangan periode Juli 2013–Juni 2014. Analisis yang digunakan dalam penelitian ini adalah analisis deskriptif, trend, cash conversion cycle, dan analisis rasio keuangan. Hasil dari penelitian ini menunjukkan bahwa PT. ABC memberlakukan sistem proses manajemen pengelolaan dan pengendalian piutang berdasarkan POS (Prosedur Operasi Standar), namun dalam pelaksanaannya masih terdapat beberapa hal yang tidak sesuai dengan POS. Faktor-faktor yang memengaruhi besarnya jumlah piutang PT. ABC yakni persentase penjualan kredit, ketentuan penjualan, tipe pelanggan, dan usaha penagihan. Piutang tertagih membutuhkan waktu lebih dari 30 hari artinya bahwa jumlah piutang yang dimiliki belum cukup untuk dikonversi menjadi kas, sehingga hal ini juga berdampak kepada pelunasan hutang-hutang PT. ABC kepada supplier. Kebijakan kredit yang diterapkan diharapkan mampu memberikan keuntungan yang optimal dan mampu mempercepat piutang tertagih sehingga bisa segera dikonversi menjadi kas untuk digunakan sebagai modal kerja dan membayar hutang dagang PT. ABC.
MODEL ARISAN MODAL USAHA DALAM MENDUKUNG KEBERLANJUTAN PENGUSAHA KECIL DI PASAR UNIT II KABUPATEN TULANG BAWANG LAMPUNG Amarul, Amarul; Hatta, Achmad
Jurnal Organisasi dan Manajemen Vol 14 No 2 (2018)
Publisher : LPPM Universitas Terbuka

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Abstract

This study aims to analyze the business capital arisan model for small and medium entrepreneurs and the rate of development of small and medium enterprises in Pasar Unit II Kabupaten Tulang Bawang Lampung. The approach used in this study is to use a comparative approach, Ie research methodologies that attempt to quantify the data, and usually apply certain statistical analyzes. The process of collecting data by using questionnaires as a means of collecting data. Then tested the specific hypothesis to know either the relationship or influence significance. By comparative analysis or comparison, it is obtained the result of different test of business continuity before and after follow the arisan. This shows that arisan activities are very helpful as additional capital in the sustainability of their business. Penelitian ini bertujuan untuk menganalisis penerapan model Arisan Modal Usaha bagi pengusaha kecil menegah dan laju perkembangan usaha kecil menengah di Pasar Unit II  Kabupaten Tulang Bawang Lampung. Pendekatan yang digunakan dalam penelitian ini adalah dengan menggunakan pendekatan komparatif, yaitu metodologi riset yang berupaya untuk mengkuantifikasi data, dan biasanya menerapkan analisis statistik tertentu. Proses pengumpulan data dengan menggunakan kuesioner sebagai alat pengumpul datanya.  Kemudian dilakukan Pengujian hipotesis secara spesifik untuk mengetahui baik hubungan atau pengaruh signifikansinya. Dengan analisis komperatf atau perbandingan maka diperoleh hasil analisis uji beda keberlanjutan usaha sebelum dan sesudah mengikuti arisan terdapat perbedaan yang signifikan keberlanjutan usaha sebelum dan setelah mengikuti arisan. Ini menunjukkan bahwa kegiatan arisan sangat membantu sebagai tambahan modal dalam keberlanjutan usahanya.
ANALISIS MANAJEMEN PENGETAHUAN BERBASIS TEKNOLOGI INFORMASI (STUDI KASUS PADA LEMLITBANG PEMERINTAH PENGAMBIL KEBIJAKAN) Rusilowati, Umi
Jurnal Organisasi dan Manajemen Vol 11 No 1 (2015)
Publisher : LPPM Universitas Terbuka

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Abstract

The purpose of this study is to investigate and analyze: 1). knowledge management processes on the development of activities to share and absorb knowledge, 2). Information Technology's role in accommodating the process of knowledge management. The object of this research is at Research and Development Institution of Government. This study used a qualitative analysis approach with the single case study. From the collection and analysis of data and information can be seen that: 1) The process of knowledge management in development activity to share and absorb knowledge R & D institutions of government have been run and produced several innovations through various recommendations of research results are submitted to the technical unit, 2) Utilization of information technology advances in the development of activities to share and absorb knowledge is a requirement for a functional official researcher, but there are still limited availability of computer equipment. Penelitian ini bertujuan untuk menganalisis: 1) proses manajemen pengetahuan (knowledge management) pada pengembangan aktivitas berbagi dan menyerap pengetahuan, 2) peran Teknologi Informasi dalam mengakomodasi proses manajemen pengetahuan (knowledge management). Obyek penelitian ini adalah Lembaga LIT-BANG Pemerintah Pengambil Kebijakan. Penelitian ini menggunakan pendekatan analisis kualitatif dengan single case study. Hasil penelitian menunjukkan bahwa: 1) proses knowledge management pada pengembangan aktivitas berbagi dan menyerap pengetahuan di Lembaga Litbang pemerintah telah berjalan dan telah menghasilkan beberapa inovasi melalui berbagai rekomendasi hasil penelitian yang disampaikan kepada unit teknis, 2) pemanfaatan kemajuan teknologi informasi dalam pengembangan aktivitas berbagi dan menyerap pengetahuan sudah merupakan kebutuhan bagi pejabat fungsional peneliti, namun ketersediaan perangkat komputer masih terbatas.
ANALISIS DAYA SAING INDUSTRI MANUFAKTUR JAWA TIMUR: SEBUAH PENDEKATAN SPASIAL Handoyo, Rossanto Dwi
Jurnal Organisasi dan Manajemen Vol 12 No 2 (2016)
Publisher : LPPM Universitas Terbuka

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Abstract

This research aims to identify the pre-eminent product based on comparative advantages and Location Quotion concept as well as spatial aspect. The analysis result confirm that spatial concentration of manufacture sector industry in East Java located in six region which is Kota Surabaya, Kota Kediri, Kabupaten Sidoarjo, Kabupaten Gresik, Kota Malang, and Kabupaten Pasuruan. This six region dominate manufacture industrial output in East Java about 85%. It means that the changing of supply and demand side in these regions will influence to the manufacture industrial performance in east Java as a whole. Manufacture industry in East Java is still dominated by food, beverages and tobacco industries (ISIC 31); textiles, shirt and skin (ISIC 32); wood based industry (ISIC 3.6), paper and print industry (ISIC 3.4) and transportation industry (ISIC 3.8). The analysis result using RTA index shows that East Java Province has export comparative advantages in lead and article thereof (HS 78), explosive; matches; pyrotechinic product (HS 36), cereals (HS 10), zinc and particles thereof (HS 79), tools, implements, cutlery, spoons (HS 82), dan dairy product (HS 04). The analysis on spatial association of output of East Java manufacture industry result several findings. The research results that there is positive spatial autocorrelation, in which high value region is surrounded by the high value regions, otherwise the low value region is surrounded by the low value regions. Spatial lag model also shows the importance of manufacturing industry output growth rate of neighboring regions. Spatial lag models show that the growth of the industrial output in the neighbour region plays an important role as determinant factor of industrial output in one region in the East Java Province. Perubahan struktural pada perekonomian modern ditunjukkan oleh semakin besarnya peran sektor industri manufaktur dalam suatu perekonomian. Kebijakan yang berorientasi spasial dan regional merupakan  salah satu faktor kunci yang dapat mendukung pemerintah pusat dan daerah dalam merumuskan dan mengimplementasikan kebijakan pembangunan di sektor industri. Penelitian ini bertujuan untuk melakukan pemetaan daya saing berdasarkan berdasarkan aspek kewilayahan (spasial) di Provinsi Jawa Timur. Industri manufaktur dari aspek kewilayahan terkonsentrasi pada enam wilayah yaitu Surabaya, Kota Kediri, Sidoarjo, Gresik, Kota Malang, dan Pasuruan. Ke enam wilayah ini mendominasi output  industri manufaktur di Jawa Timur hingga 85%. Hasil analisis daya saing menggunakan indek RTA (revealed comparative trade advantage) menunjukkan bahwa Jawa Timur secara keseluruhan memiliki keunggulan komparatif dalam ekspor untuk komoditi seperti timbal dan produk turunannya (HS 78), pyrotechinic dan produk turunannya (HS 36), cereals (HS 10), seng dan produk turunannya (HS 79), perkakas dan produk sejenis (HS 82), dan produk terbuat dari susu (HS 04). Analisis keterkaitan spasial industri manufaktur dengan cluster di Jawa Timur menunjukkan ada keterkaitan spasial yang positif (positive spatial autocorrelation), dimana daerah yang memiliki daya saing yang tinggi dikelilingi oleh daerah yang nilainya tinggi pula. Analisis menggunakan Model spatial lag juga menunjukkan faktor-faktor penentu daya saing industri manufaktur (berdasarkan teori berlian/Diamond Theory dari Porter) daerah tetangga sangat penting sebagai penentu daya saing industri  manufaktur di masing-masing Kabupaten/Kota di Jawa Timur.
Analysis of employee performance : a case study in port corporation nazwirman, nazwirman
Jurnal Organisasi dan Manajemen Vol 15 No 1 (2019)
Publisher : LPPM Universitas Terbuka

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The purpose of this study was to analyze the effect of compensation, work environment and work discipline on employee performance at Port Corporation. It is important to make decisions for managers in managing the company, especially human resources. The population of this research is all employees of the human resources division. The sampling technique uses saturated sampling, where data is collected using a survey method with a questionnaire instrument. The results showed that all variables had a positive and significant effect on employee performance, both partially and simultaneously. The results of this study confirm that port companies must pay attention to compensation, work environment and work discipline if it expect superior performance of its employees.
ANALISIS KOMPARASI BIAYA PENDIDIKAN ANTARA METODE TRADISIONAL DENGAN ACTIVITY BASED COSTING SYSTEM PADA MADRASAH DINIYAH AL-BURHANIYAH Alfi Syahr, Zulfia Hanum; Purwanti, Ari; Ulupui, I Gusti Ketut Agung
Jurnal Organisasi dan Manajemen Vol 12 No 1 (2016)
Publisher : LPPM Universitas Terbuka

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The purpose of this study are describing how the cost of education per month in Madrasah Diniyah Al-Burhaniyah with the traditional method and the method of Activity Based Costing System (ABC) and also showing the effectiveness and efficiency of management system in Madrasah Diniyah. In this study, the research object is the cost of education with the traditional method and the method of Activity Based Costing system (ABC) at Madrasah Diniyah Al-Burhaniyah in academic year of 2011/2012 until 2013/2014. The analysis used are quantitative analysis of the cost of education with the traditional method and the method of Activity based Costing System (ABC) and the analysis of the effectiveness and efficiency. Activities at Madrasah Diniyah Al-Burhaniyah can be grouped into two categories, namely, main activity and supporting activities. Costs arising from all of the activities is then calculated by the traditional method and the method of Activity Based Costing system (ABC). The results of the calculation of the cost of education with the traditional method and the method of Activity Based Costing System (ABC) is mostly same. The effectiveness and efficiency management of the Madrasah Diniyah Al-Burhaniyah can be seen from learning service, facilities, costing system, and public participation. The traditional method is more appropriate to use in Madrasah Al-Burhaniyah Diniyah because the calculation steps are much simpler and the result is as same as the method of Activity Based Costing system (ABC). Tujuan penelitian ini adalah untuk mengetahui bagaimana biaya pendidikan per bulan di Madrasah Diniyah Al-Burhaniyah dengan metode tradisional dan metode Activity Based Costing system(ABC) serta mengetahui keefektifan dan efisiensi dari pengelolaan Madrasah Diniyah. Pada penelitian ini yang menjadi objek penelitian adalah biaya pendidikan dengan metode tradisional dan metode Activity Based Costing system (ABC) pada Madrasah Diniyah Al-Burhaniyah pada tahun ajaran 2011/2012 hingga 2013/2014. Analisis yang digunakan adalah analisis kuantitatif untuk perhitungan biaya pendidikan dengan metode tradisional dan metode Activity based Costing system (ABC) serta analisis efektifitas dan efisiensi. Aktivitas pada Madrasah Diniyah Al-Burhaniyah dapat dikelompokkan dalam dua kategori yaitu, aktivitas utama dan aktivitas penunjang. Biaya yang muncul dari semua aktivitas tersebut kemudian dihitung dengan metode tradisional dan metode Activity Based Costing system (ABC). Hasil perhitungan biaya pendidikan dengan metode tradisional dan metode Activity Based Costing system(ABC) hampir sama. Perhitungan tingkat efektifitas dan efisiensi dapat dilihat dari faktor, layanan belajar, sarana-prasarana, pembiayan dan partisipasi masyarakat. Metode tradisional lebih tepat digunakan di Madrasah Diniyah Al-Burhaniyah karena langkah perhitungannya lebih sederhana dan hasilnya hampir sama dengan metode Activity Based Costing system (ABC).
The impact of futures price volatility to spot market: case of coffee in Indonesia Wulandari, Anis Erma; Harianto, Harianto
Jurnal Organisasi dan Manajemen Vol 15 No 1 (2019)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v15i1.P1-16.2019

Abstract

Indonesia is the world 4th largest coffee producer with export potential and higher national consumption concluded in 2017 while the coffee production was relatively stagnant. This was led the producer to not only the production risk but also the price risk which then emphasize the importance of futures markets existence as price risk management. This study is performed to examine the impact of futures price volatility to spot market using ARCH-GARCH toward primary data of coffee futures and spot prices of 1172 trading days starting from January 2014 to June 2018. Analysis result indicates that spot price volatility increase due to the volatility of futures prices and exchange rate volatility is also found influencing the volatility of local spot price. This is confirming that futures market plays dominant role in spot price discovery and exchange rate confirms Indonesia as coffee exporting country. Local futures prices are also found to be significantly influenced by volatility of offshore futures prices which indicates that emerging country futures exchange may actually influenced by develop futures market.
PENGARUH ORIENTASI WIRAUSAHA DAN KAPABILITAS JEJARING USAHA TERHADAP PENINGKATAN KINERJA UKM DENGAN KOMITMEN PERILAKU SEBAGAI VARIABEL INTERVIENING (Studi Empiris pada Sentra UKM Batik di Sragen, Jawa Tengah) Lukiastuti, Fitri
Jurnal Organisasi dan Manajemen Vol 8 No 2 (2012)
Publisher : LPPM Universitas Terbuka

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In order to be able to seize the opportunities that a dynamic operating environment opens up, entrepreneurial SMEs have to reconfigure their existing asset base and processes. This study explores the effect of behavioral commitment on entrepreneurial orientation process and a firms reconfiguring network capabilities on performance by using survey data from 105 owners/manajers of batik SMEs in Sragen batik centrer, Central Java. Our findings indicate that indirectly, a SMEs entrepreneurial orientation have higher influence on SMEs performance through behavioral commitment; and reconfiguring network capabilities have an effect on its international performance and provide empirical support for the dynamic capability view of the firm. Entrepreneurial orientation process combined with behavioral commitment reconfiguring capabilities constitutes a potential source of competitive advantage. Dalam rangka untuk mendapatkan peluang usaha di lingkungan yang dinamis dan terbuka, UKM yang berorientasi wirausaha harus mengkonfigurasi lagi proses-proses bisnis dan asset yang dimiliki saat ini. Studi ini mengeksplorasi pengaruh komitmen perilaku terhadap proses orientasi wirausaha dan pengaruh konfigurasi kapabilitas jejaring perusahaan/UKM terhadap kinerja usaha. Penelitian ini menggunakan metode survey. Data yang digunakan berasal dari 105 pemilik/manajer UKM batik di sentra batik Kabupaten Sragen. Temuan dari penelitian ini adalah: secara tidak langsung orientasi wirausaha mempunyai pengaruh yang lebih besar terhadap kinerja usaha UKM yang dimediasi oleh variabel komitmen perilaku; dan rekonfigurasi kapabilitas jejaring usaha mempunyai pengaruh terhadap kinerja internasionalnya dan memberikan bukti dukungan empiris terhadap pandangan kapabilitas dinamis perusahaan. Proses orientasi wirausaha dikombinasikan dengan komitmen perilaku mekonfigurasi lagi kapabilitas yang menjadi sumber potensial keunggulan daya saing.
EFEK PENGUKURAN KEUANGAN DAN NON KEUANGAN TERHADAP KINERJA: PANDANGAN TEORI PENETAPAN TUJUAN Murniati, Monika Palupi; Sihombing, Ranto P; Susilawati, Clara
Jurnal Organisasi dan Manajemen Vol 12 No 1 (2016)
Publisher : LPPM Universitas Terbuka

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The aim of this study tested the effects of the perception of fairness measure for assessing performance against the performance of the mediation of impact, competence and self-determination as an aspect of empowerment. This research uses experimental studies as a method of data collection by providing a variable size treatmen on performance measurement with the difficulty level objectives and the level of difficulty of the task. Experimental design used 2 x 2 x 2 between subjects. Results from this study showed differences in the perception of fairness subordinate to measures of performance. But the interaction between the size of the performance measurement with goal difficulty and task difficulty did not provide evidence of a significant difference in perceptions of fairness of the performance measure. The mediating effect of impact, competence and self-determination with the perception fairness subordinate to the performance provides empirical evidence that perceptions of fairness subordinate to measure performance assessment can form subordinate beliefs are described by impact, competence and self-determination and enhance the performance of subordinate. Tujuan riset ini adalah untuk menguji efek persepsi fairness ukuran penilain kinerja terhadap kinerja dengan mediasi impact, competence dan self determination sebagai aspek empowerment. Riset ini menggunakan studi eksperimen sebagai metoda pengumpulan data dengan memberikan treatment pada variabel ukuran penilaian kinerja dengan tingkat kesulitan tujuan dan tingkat kesulitan tugas. Desain eksperimen yang digunakan adalah 2 x 2 x 2 antar subjek. Hasil dari riset ini menunjukkan adanya perbedaan persepsi fairness subordinat terhadap ukuran kinerja. Tetapi interaksi antara ukuran penilaian kinerja dengan kesulitan tujuan dan kesulitan tugas tidak memberikan bukti adanya perbedaan signifikan persepsi fairness terhadap ukuran penilaian kinerja. Efek mediasi impact, competence dan self determination dengan persepsi fairnessi subordinat terhadap kinerja memberikan bukti empiris bahwa persepsi fairness subordinat terhadap ukuran penilaian kinerja dapat membentuk keyakinan subordinat yang dijelaskan oleh impact, competence dan self determination dan meningkatkan kinerja subordinat.
The implementation of good university governance in the state universities Wardhani, Rulyanti Susi; Taufik, Taufik; Fuadah, Luk luk; Siddik, Saadah
Jurnal Organisasi dan Manajemen Vol 15 No 1 (2019)
Publisher : LPPM Universitas Terbuka

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The purpose of this study was to determine the differences in the application of good university governance in South Sumatra and Bangka Belitung State Universities, while the state universities were Bangka Belitung University, Sriwijaya University, Sriwijaya State Polytechnic, Bangka Belitung Manufacturing Polytechnic. The principles of good university governance in this study are governance structure, autonomy, accountability, leadership, and transparency. Respondents from the study are structural officials in the form of questionnaires. The analysis used Friedman different test because groups of state universities that are new and long established, the results of the analysis that accountability and transparency in the application of good university governance between Bangka Belitung University and Sriwijaya University are different, unlike the Sriwijaya Polytechnic with the Bangka Belitung Manufacturing Polytechnic in the application of good university governance has no difference.

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