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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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THE VALUE RELEVANCE OF INTELLECTUAL CAPITAL AND OWNERSHIP STRUCTURE ON THE SMES PERFORMANCE Hartati, Noorina; Dwiyani Hadiwidjaja, Rini
Jurnal Organisasi dan Manajemen Vol. 15 No. 2 (2019)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.555 KB) | DOI: 10.33830/jom.v15i2.705.2019

Abstract

Intellectual Capital (IC) consists of VACA (CE), VAHU (HC), STVA (SC), Ownership Managerial (OM), and Institutional Ownership (OI). This study aims to examine whether Intellectual Capital (IC) has a positive effect on company performance, which is proxied by ROA and ROE, with the Leverage and Total Assets as control variables. Specifically, the researcher tested eight (8) hypotheses using multiple linear regression (p-values). The results of multiple linear regression tests (p-value) show that the variables VACA (CE), VAHU (HC), STVA (SC), and Intellectual Capital (VAICtm) have a positive effect on SMEs financial performance, both with ROA and ROE proxies. However, Ownership Managerial (OM) and Ownership Institutional (OI) variables do not affect both ROA and ROE. Then for the control variable, leverage affects ROA, while Total Assets affect ROE. Therefore, the research further strengthens previous studies that Intellectual Capital and its components, which include Employed Capital, Human Capital, and Structural Capital, affect SME's financial performance, both through ROA and ROE. VAICTM is the best indicator to measure IC (Intellectual Capital). The improvement of the financial performance of Small and Medium Enterprise (SMEs), it is necessary to pay attention to their employees (HC), capital structure (CE), and organizational structure in the company (SC).
ANALYSIS OF KNOWLEDGE SHARING USING CANONICAL CORRELATION TOWARD ORGANIZATIONAL INNOVATION Supartini , Vebi Dewi; Sukmawati, Anggraini; Anggraeni , Elisa
Jurnal Organisasi dan Manajemen Vol. 15 No. 2 (2019)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.799 KB) | DOI: 10.33830/jom.v15i2.710.2019

Abstract

This paper is based on the importance of knowledge sharing to create innovation in an organization to overcome the problem of PTPN competition with the private sector. The purpose of this study is to determine the relationship between knowledge sharing variables, which are tacit knowledge sharing and explicit knowledge sharing, on innovation variables, which are speed innovation and quality innovation. The data collection method used a questionnaire with a sample of 100 employees and data were analyzed using canonical correlation analysis. The results of the study showed that there was an influence on each variable. Explicit knowledge sharing had influence on the speed and quality of innovation and explicit knowledge sharing had influence on the speed and quality of innovation. Conclusions from this study were that both variables had a strong relationship, so companies can consider these variables in strategic planning.
SMES DEVELOPMENT STRATEGY OF FOOTWEAR BUSINESS Ibrahim , Syufriadi; Ridho Nurrochmat , Dodik; Maulana , Agus
Jurnal Organisasi dan Manajemen Vol. 15 No. 2 (2019)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.611 KB) | DOI: 10.33830/jom.v15i2.712.2019

Abstract

The main objective of this research is to analyze the strategy of developing the footwear business. Case studies were carried out at CV Hikmah Shoes Bogor. The initial analysis was carried out by identifying the business of the ongoing CV Hikmah Shoe model and analyzing the external and internal scope to identify problems that occurred in the company. The descriptive method used to identify CV Hikmah Shoes Bogor using, Internal Factor Matrix (IFE) and External Evaluation Factor (EFE) used to analyze internal and external factors at CV Hikmah Shoesr. SWOT matrix selected to determine the strategy to be implemented and Quantitative Strategy Planning Matrix (QSPM) is used as a process to determine strategic priorities for the company. The results of the SWOT Matrix in this study produced six alternative strategies that were chosen as development strategies at CV Hikmah Shoes, Bogor. results The best strategy taken in developing the footwear business is to maximize promotion and marketing using social media or e-commerce and to continue with the improvement business.  
ISLAMIC COMMERCIAL BANKS AND SHARIA BUSINESS UNITS; HOW EFFICIENT ARE THEY? Indra Kusuma, Septian; Dorkas Rambu Atahau, Apriani
Jurnal Organisasi dan Manajemen Vol. 15 No. 2 (2019)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.547 KB) | DOI: 10.33830/jom.v15i2.733.2019

Abstract

The purpose of this study is to determine the efficiency level of Islamic commercial banks and Sharia Business Units for the period of 2012-2017 and to examine the existence of size effect in bank efficiency. Using Data Envelopment Analysis (DEA) method, this research employs total assets, deposits, and operating costs as the inputs, while the output is total financing and operating income. The samples are 11 Islamic commercial Banks and 20 Sharia Business Units. Results of this study show that Islamic commercial banks are more efficient than Sharia Business Units during the period of analysis and large Islamic commercial banks are more efficient than small sharia business units which provide evidence of size effect existence in bank efficiency. Thus, the policymaker needs to consider bank size in policy formulation regarding bank efficiency.
SERVICE QUALITY AND CUSTOMER SATISFACTION IN THE APICULTURE-BASED AGRITOURISM Gandhy, Abel; Chang , Michael; Rahmi , Siti
Jurnal Organisasi dan Manajemen Vol. 15 No. 2 (2019)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.249 KB) | DOI: 10.33830/jom.v15i2.734.2019

Abstract

Taman Wisata Lebah is tourism service based on honey bees. It is one of the pioneer of the apitourism in Indonesia. The objective of this reserach are to analyze the service quality and customer satisfaction of Taman Wisata Lebah. Research method used in this research is quantitative. Respondent in this research are 100 respondents, using purposive sampling technique. Data analysis techniques are Importance Performance Analysis (IPA) and Customer Satisfaction Index (CSI). Based on the calculation of CSI, the number is indicated that in general consumers of Taman Wisata Lebah are satisfied with the services provided. Findings. Based on the calculation of Importance Performance Analysis, there are five attributes with high importance and low performance and highly recomended to improve. The atributes consists of provide more safety equipment for customers, evaluate staff shifting schedule to ensure the existence of staff in field, improvement product knowledge for field staff, create safety box for bee colony. Overall, service quality in Taman Wisata Lebah is excellent.
PREDICTORS EMPLOYEE PERFORMANCE IN INDONESIAN MANUFACTURING COMPANY USING PATH ANLYSIS Ekasari, Agustina; Peranginangin, Jasanta
Jurnal Organisasi dan Manajemen Vol. 15 No. 2 (2019)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.697 KB) | DOI: 10.33830/jom.v15i2.736.2019

Abstract

This research aims to find path analysis that influencing emloyee performance in Indonesia manufacturing company. Design of this research is quantitative methode, There is 150 questionaires spreaded to manufacturing company. This research using multivariate anlysis with Statistical Package for the Social Sciences (SPSS). The result of this paper will described the important factors to build employee performance in manufacturing company. This study will strengtened the previous research about employee performance in manufacturing company. This research finding provides conceptual framework job satisfaction and employee performance. there are six hypotheses developed in this study, there are Four accepted hypotheses and two rejected hypotheses. This research will contributed to the body of knowledge, particularly in human resource management science.
THE RELEVANCE OF FORENSIC ACCOUNTING IN DETECTING FINANCIAL FRAUDS Chariri, Anis
Jurnal Organisasi dan Manajemen Vol. 3 No. 2 (2007)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (47.949 KB)

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.25 KB)

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.511 KB)

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.925 KB)

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.

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