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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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INTERACTIVE CONTROL SYSTEM DAN STRATEGI UNTUK MENINGKATKAN PEMBELAJARAN INTERNAL STUDI KASUS PADA INDUSTRI KREATIF DI JAWA BARAT Ismail, Tubagus
Jurnal Organisasi dan Manajemen Vol 10 No 1 (2014)
Publisher : LPPM Universitas Terbuka

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Abstract

Penelitian ini bertujuan untuk menguji asosiasi menggunakan Sistem Pengendalian Manajemen dan pembentukan strategi yang dimaksudkan dan strategi yang muncul yang dapat meningkatkan pembelajaran. Fokus dari MCS digunakan dalam penelitian ini adalah sistem kontrol interaktif. Penelitian ini menggunakan model persamaan struktural sebagai alat analisis multivariat. Sampel yang digunakan adalah pemilik dan pengelola industri kreatif kecil dan menengah di Jawa Barat. Software AMOS 16 digunakan sebagai alat untuk memecahkan masalah dari SEM. Temuan dari penelitian ini adalah: sistem kontrol interaktif memiliki dampak positif dan signifikan terhadap strategi yang dimaksudkan dan strategi muncul, yang dibentuk oleh sistem kontrol interaktif lanjut juga memiliki dampak positif dan signifikan terhadap pembelajaran intern. Batasan penelitian ini adalah model empiris dalam penelitian ini hanya menggunakan hubungan satu arah antara sistem kontrol interaktif dan strategi proses.
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

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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.
SIMULASI DAMPAK LIBERALISASI PERDAGANGAN BILATERAL RI-YAMAN TERHADAPPEREKONOMIAN INDONESIA DAN YAMAN: SEBUAH PENDEKATAN SMART MODEL Sabaruddin, Sulthon Sjahril
Jurnal Organisasi dan Manajemen Vol 13 No 1 (2017)
Publisher : LPPM Universitas Terbuka

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This paper is intended to evaluate the impact of Indonesia's trade liberalization with Yemen on the Indonesian economy. In order to evaluate the impact of the Indonesian economy, we analyzed it through the analysis method of Software for Market Analysis and Restrictions on Trade (SMART) model. The result of the analysis, the scenario of the impact of trade liberalization of RI-Yemen on the economy of Indonesia with complete tariff dismantlement, by utilizing the analysis of consumer surplus change, the change of import and export, and the change of tariff income can be concluded that the liberalization of RI-Yaman trade with zero tariff has very positive impact to the economy Indonesia and quite positively to the Yemeni economy. This passage is a form of anticipation of possible policy changes when the political, economic and security situation in Yemen has recovered. Tulisan ini dimaksudkan untuk mengevaluasi dampak liberalisasi perdagangan Indonesia dengan Yaman terhadap perekonomian Indonesia. Guna mengevaluasi dampak yang ditimbulkan terhadap perekonomian Indonesia, dianalisis melalui pendekatan metode analisis model Software for Market Analysis and Restrictions on Trade (SMART). Hasil analisis skenario dampak liberalisasi perdagangan RI-Yaman terhadap perekonomian Indonesia dengan complete tariff dismantlement, dengan memanfaatkan analisa perubahan consumer surplus, perubahan impor dan ekspor, serta perubahan pendapatan tarif dapat disimpulkan bahwa liberalisasi perdagangan RI-Yaman dengan nol tarif berdampak sangat positif terhadap perekonomian Indonesia dan cukup positif terhadap perekonomian Yaman. Telahaan ini merupakan bentuk antisipasi kemungkinan perubahan kebijakan manakala situasi politik, ekonomi, dan keamanan di Yaman telah pulih kembali.
PENGARUH PROFITABILITAS TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Hadiwidjaja, Rini Dwiyani; Triani, Lely Fera
Jurnal Organisasi dan Manajemen Vol 5 No 1 (2009)
Publisher : LPPM Universitas Terbuka

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Abstract

Manufacture industries decline in 2006 was caused by 3 big obstructions, its instability in macroeconomics, uncertainty policy and corruptions. This condition caused the payment of dividend manufactures companies decline year to year and some companies didnt paid the dividend for 3 years respectively. The objective of this research is to find out and analyzes the influence of Cash Ratio, Net Profit Margin (NPM), dan Return on Investment (ROI)) to dividend payout ratio at manufactured industry in Indonesia and which factor will be the most dominant to Dividend Payout Ratio (DPR). The data used in this research is from the yearly financial report of the thirty one manufactured industries listed at the Indonesia Stock Exchange (IDX) at 2001 to 2006. The types of research are descriptive and quantitative with the explanatory research method. The analysis of method used in this research is the multiple linear regressions method. The hypothesize test used the statistical of F-test and the statistical of t-test with confident interval 95% and level of significant 5%. The statistical of F-test shows that all independent variables simultaneously influence DPR at the determinant coefficient (R2) 62,1% its shows that research independent variables able to explain 37,9% to DPR while the remaining of 56,7% explained by independent variables that were un-research. The statistical of t-test shows that only ROI partially influence DPR. Return on Investment is the most variable that influence DPR
PENGARUH PARTISIPASI PENGGUNA TERHADAP KESUKSESAN SUATU SISTIM INFORMASI Nasoha, Mohamad
Jurnal Organisasi dan Manajemen Vol 11 No 1 (2015)
Publisher : LPPM Universitas Terbuka

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Abstract

The study of researchers previously had find that the user participation has good influence and it is significant to the system quality. In the other hand, the system quality has good and it is not significant to the user satisfaction. This research is done to analyze participation level of information system user in open university. The participant in this research is 100 students who participate in using web-based learning system. The analysis instrument which is used is SEM method with Lisrel version 8.7 method approach. The result of this research show that system quality (H1) has positif influence but it is not significant to the user satisfaction. It is because the system which is used is too high (high quality), so it is difficult to understand by the user. In the other hand, the user participation (H2) has positif influence and it is significant to system quality, it is because the information technology system that is developed will be success if the user participation is always involved and considered. Kajian peneliti terdahulu menemukan bahwa partisipasi pengguna berpengaruh positif dan signifikan terhadap kualitas sistem. Disisi lain kualitas sistem berpengaruh positif dan tidak signifikan terhadap kepuasan pengguna. Penelitian ini dilakukan untuk menganalisis tingkat partisipasi pengguna sistem informasi di Universitas Terbuka. Responden dalam penelitian ini adalah 100 orang mahasiswa yang berpartisipasi dalam penggunaan sistem web-based learning. Alat analisis yang digunakan adalah metode SEM dengan pendekatan metode Lisrel versi 8.7. Hasil penelitian ini menunjukkan bahwa kualitas sistem (H1) berpengaruh positif namun tidak signifikan terhadap kepuasan pengguna. Hal ini karena sistem yang digunakan terlalu canggih/berkualitas sehingga sulit dipahami oleh pengguna. Partisipasi pengguna (H2) berpengaruh positif dan siginifikan terhadap kualitas sistem, hal ini terjadi karena sistem teknologi informasi yang dikembangkan akan berhasil apabila partisipasi pengguna banyak dilibatkan dan dipertimbangkan.
PENERAPAN METODE CREDITRISK+ DALAM PENGUKURAN RISIKO KREDIT KENDARAAN BERMOTOR (KASUS PADA PT X) Meilani, Any
Jurnal Organisasi dan Manajemen Vol 6 No 2 (2010)
Publisher : LPPM Universitas Terbuka

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Abstract

Identify and measure credit risk by using a method in accordance with the characteristics of finance companies is one of a prudent first step in minimizing potential losses. Potential losses can be seen from the Non Performing Loan (NPL) and recovery rate of the company. Credit risk measurement remains important as preventive and anticipatory measures for a finance company in managing the potential consumer default in fulfilling their obligations. By using 36 months of credit risk in motor vehicles (2006-2008) which includes the number of units of motor vehicles, the amount of exposure, collectability and recovery rate can be calculated expected Loss, unexpected loss and economic capital. Results showed that both the expected Loss and unexpected loss from year to year increase. Also with the economic capital increases annually. However, if the economic value associated with authorized capital owned by PT "X" each year, it can be concluded that the capital is still sufficient to cover possible losses caused by credit default unexpected losses. Testing the model using back testing and Likelihood Ratio, indicates that during the observation period the number of adverse events "X" with the level of losses that exceed the value of the vehicle financing credit VaR is still below the threshold amount of loss that can be tolerated. In other words the risk measurement method using a motor vehicle financing CreditRisk+ is acceptable and accurate enough to measure the risk of motor vehicle financing PT "X".
PENGARUH SOSIALISASI KULINER, INOVASI PRODUK KULINER DAN CITRA PRODUK KULINER TERHADAP MINAT BELI KONSUMEN KULINER TRADISIONAL DI KOTA TANGERANG SELATAN Setiawan, Edi
Jurnal Organisasi dan Manajemen Vol 12 No 2 (2016)
Publisher : LPPM Universitas Terbuka

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South Tangerang city known as the city of education, multiethnic, multicultural and free trade center that brings a variety of shopping centers with malls and factory outlets spread throughout the city. Besides having dozens of factory outlets scattered in different parts of the city. South Tangerang City has a very nice traditional culinary history starting from soto Betawi and egg crust that are excellent. South Tangerang City also has the potential for the development of culinary businesses increasingly encourage other areas to fill the culinary diversity of culinary archipelago. This study was conducted to determine how much influence the socialization of culinary innovation culinary products and the image of culinary products on the traditional culinary buying interest in South Tangerang City. The samples studied 150 consumer culinary in South Tangerang City. The method used is quantitative goal to obtain a picture or description of traditional culinary buying interest, approach to modeling solution techniques will be used as a tool of analysis, multiple regression analysis method. The result showed that the level of socialization and innovative products significantly influence buying interest traditional cuisine in South Tangerang City. And so, in traditional culinary consumers can survive it are required to make innovations to the products offered. Kota Tangerang Selatan dikenal sebagai kota pendidikan, multietnis, multibudaya dan pusat perdagangan bebas yang menghadirkan berbagai pusat belanja dengan mall dan factory outlet yang banyak tersebar di kota ini. Selain memiliki puluhan factory outlet yang tersebar di belahan kota. Kota Tangerang Selatan memiliki sejarah kuliner tradisional sangat bagus dimulai dari soto betawi dan kerak telor yang menjadi primadona. Kota Tangerang Selatan juga memiliki potensi bisnis kuliner yang perkembangan itu semakin mendorong kuliner daerah lain untuk mengisi keberagaman kuliner nusantara. Penelitian ini dilakukan untuk mengetahui seberapa besar pengaruh sosialisasi kuliner, inovasi produk kuliner dan citra produk kuliner terhadap minat beli kuliner tradisional di Kota Tangerang Selatan. Sampel yang diteliti sebanyak 150 konsumen kuliner di Kota Tangerang Selatan. Metode penelitian yang digunakan bersifat kuantitatif tujuannya untuk memperoleh gambaran atau deskripsi tentang minat beli kuliner tradisional, pendekatan pemodelan teknik solusi yang akan digunakan sebagai alat analisis yaitu metode Analisa Regresi Berganda. Hasil penelitian diperoleh bahwa tingkat sosialisasi dan inovasi produk berpengaruh signifikan terhadap minat beli kuliner tradisional di Kota Tangerang Selatan. Dan agar konsumen kuliner tradisional yang ada tetap dapat bertahan maka dituntut dapat melakukan inovasi terhadap produk yang ditawarkan.
ANALISIS PENGARUH TINGKAT PENGUNGKAPAN TERHADAP LIKUIDITAS SAHAM Irma, Irma
Jurnal Organisasi dan Manajemen Vol 9 No 1 (2013)
Publisher : LPPM Universitas Terbuka

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Penelitian ini berfokus pada pengaruh tingkat pengungkapan informasi perusahaan terhadap tingkat likuiditas saham yang diwakili oleh indikator-indikatornya seperti spread relatif, total depth dan depth to relatif spread. Penelitian ini menggunakan pendekatan analisis konten dalam menghasilkan indeks pengungkapan dengan menggunakan data saham perusahaan yang terdaftar di Kompas 100. Analisis regresi digunakan dalam menguji pengaruh tingkat pengungkapan terhadap likuiditas saham. Dari hasil penelitian, ditemukan bahwa tingkat pengungkapan memiliki hubungan negatif dengan spread relatif, artinya adalah semakin tinggi tingkat pengungkapan informasi perusahaan, maka tingkat spreadrelatif saham akan semakin rendah. Sebaliknya semakin tinggi tingkat pengungkapan informasi, maka tingkat total depth dan depth to relatif spread saham akan semakin tinggi. Hasil penelitian ini menunjukan bahwa spread relatif yang rendah, total depth yang tinggi dan depth to relatif spread yang tinggi menghasilkan likuiditas saham yang tinggi juga. Kesimpulannya, pengungkapan informasi yang dilakukan oleh perusahaan pada laporan tahunan masih menjadi perhatian investordalam berinvestasi. The purpose of this study is to evaluate the effect of disclosure level on liquidity indicators, such as relative spread, total depth, and depth to relative spread.This study adopts content analysis approach in generating disclosure index using data from annual reports of firm listed in Kompas 100. This study uses regression analysis in testing the effect of disclosure level to liquidity indicators.This study provide empirical evidence to support the effect of disclosure level to liquidity indicators. This study finds that firms with higher disclosures have lower relative bid-ask spreads, higher total depth, and higher depth to relative spread, resulting in unambiguous conclusion regarding disclosure quality and disclosure quality. These result lead to a conclusion that disclosure in annual reports still be a matter of consideration interest and important to investor.
HUBUNGAN ANTARA TIPE KEPRIBADIAN DAN TIPE CIRCADIAN DENGAN SIKAP TERHADAP KERJA SHIFT Adnan, Irma
Jurnal Organisasi dan Manajemen Vol 3 No 1 (2007)
Publisher : LPPM Universitas Terbuka

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This article is written based on the research about the relationship between personality types and circadian types and attitude towards shiftwork. The aim of this research is to find relationship between personality types and circadian types and attitude towards shiftwork. The analysis method that's being used is correlation and regression methods. By using this analysis, the relationship between the variables and the influence of each variable can be estimated. The population of this research is the employee of production department of SC company that use shiftwork system. The result of this research indicates that personality type and attitude towards shiftwork has a significant relationship as well as circadian types and attitude towards shiftwork
PENGARUH MANAJEMEN LABA, LIKUIDITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN Purnama, Dendi; Pinasti, Margani; Herwiyanti, Eliada
Jurnal Organisasi dan Manajemen Vol 12 No 1 (2016)
Publisher : LPPM Universitas Terbuka

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The purpose of this research is to analyze the influence of earnings management, liquidity and leverage on the disclosure. Earnings management in this study was measured by discretionary accruals, liquidity measured by the current ratio and leverage measured by debt equity ratio. The population of this research is all manufacturing companies listed on the Indonesian Stock Exchange from 2011 until 2014. The sample used in the study was taken by purposive sampling with certain criteria, namely the company's annual report as many as 93 companies for 4 years. The data analysis technique used in this research is multiple regression analysis. F-test results show that the regression model included in the category fit (good of fit). Partial test results show that earnings management significant negative effect on disclosure, liquidity significantly positive effect on the disclosure, and the leverage does not affect the disclosure. The results of this study indicate that when managers tend do earnings management company will disclose little information, it is in line with opportunistic perspective, where managers to maximize their utility in the face compensation contract, contract debts and political cost. Companies that have high liquidity will indicate the strength of the company's financial condition that tends to reveal more information and show high ability of the company to meet its long-term debt, and it can be said the company is in a healthy condition. While companies that have high leverage and low does not affect disclosure. Tujuan dari penelitian ini menganalisis pengaruh manajemen laba, likuditas, dan leverage terhadap pengungkapan.Manajemen laba dalam penelitian ini diukur dengan akrual diskresioner, likuiditas diukur dengan current ratio dan leverage diukur dengan debt equity ratio.Jumlah populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2011 sampai dengan tahun 2014.Sampel yang digunakan dalam penelitian diambil secara purposive sampling dengan kriteria tertentu yaitu laporan tahunan perusahaan sebanyak 93 perusahaan selama 4 tahun.Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil uji F menunjukkan bahwa model persamaan regresi termasuk dalam kategori cocok (goodness of fit).Hasil pengujian secara parsial menunjukkan bahwa manajemen laba berpengaruh negatif signifikan terhadap pengungkapan, likuiditas berpengaruh positif siginifikan terhadap pengungkapan, dan leverage tidak berpengaruh terhadap pengungkapan. Hasil penelitian ini mengindikasikan bahwa ketika manajer cenderung melakukan manajemen laba maka perusahaan akan mengungkapkan sedikit informasi, hal ini sejalan dengan perspektif opportunistic, dimana manajer untuk memaksimumkan utilitasnya dalam menghadapi kontrak kompensansi, kontrak utang dan political cost. Perusahaan yang mempunyai likuiditas yang tinggi akan menunjukkan kuatnya kondisi keuangan perusahaan sehingga cenderung mengungkapkan lebih banyak informasi dan menunjukkan tingginya kemampuan perusahaan dalam memenuhi hutang jangka panjangnya, serta dapat dikatakan perusahaan tersebut dalam kondisi yang sehat. Sedangkan perusahaan yang mempunyai leverage yang tinggi maupun rendah tidak mempengaruhi pengungkapan.

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