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JMS : Jurnal Manajemen Sinergi
Published by Universitas Khairun
ISSN : 2354855X     EISSN : 2714559X     DOI : http://dx.doi.org/10.33387/jms
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
JMS : Jurnal Manajemen Sinergi adalah media bagi para akademisi, praktisi bisnis dan pihak-pihak lain yang menuangkan pikiran.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 160 Documents
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PENGARUH LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Pada Sektor Industri Dasar dan Kimia Yang Terdaftar di BEI Periode 2013-2017) Muhsin N Bailusy; Fadli Ali Taslim; Wilis Muslimah
Jurnal Manajemen Sinergi Vol 7, No 2 (2019): JURNAL MANAJEMEN SINERGI (EDISI OKTOBER)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v7i2.6724

Abstract

Financial statements are the most important things that investors pay attention to. Sometimes companies practice earnings management to attract investors. Earnings management is a manager's actions to see accounting policies or actions that affect earnings in order to achieve the objectives in the income statement.This study aims to determine (1) the effect of leverage on earnings management. (2) Effect of Leverage on earnings management with the Independent Board of Commissioners as a moderating variable. The research sample of 19 companies. The data collection technique is done by the documentation method, which is collecting data in the form of literature books, journals, and the company's annual financial statements. The data needed in this study is secondary data derived from the financial statements of manufacturing companies in the basic and chemical industry sectors listed on the IDX period 2013-2017. The financial statements were downloaded from the site www.idx.co.id. The analysis technique used is quantitative.The results showed that leverage had a significant negative effect on earnings management and Implementation of good corporate governance which is proxied by an independent board of commissioners is able to moderate the effect of leverage on earnings management.
FLYPAPER EFFECTPADA BELANJA PEMERINTAH DAERAHDI PROVINSI MALUKU UTARA Suratni Amiro
Jurnal Manajemen Sinergi Vol 3, No 2 (2015): JURNAL MANAJEMEN SINERGI (EDISI OKTOBER)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v3i2.6694

Abstract

expenditure flypaper effect In North Maluku Provincial Government. Commissionsupervising the Abdul Hadi Sirat and commission supervising two Irvan Zam Zam. The purpose ofthe study was to analyze the effect of local revenue (PAD) and the General Allocation Fund (DAU)of the Local Government Expenditure North Maluku province, as well as analyze the phenomenonof flypaper. Object of this study is all kabupeten/ cities in North Maluku province except the island ofMorotai, and the focus of research is the realization of the budget year report 2004-2011. Thepopulation in this study is the province of North Maluku and the sample was 8 districts/ cities exceptthe island of Morotai, the analysis used is multiple linear regression analysis using SPSS. The resultsof this study, the first to show that the variable revenue (PAD) does not significantly influence theLocal Government Expenditure and General Allocation Fund significantly influence the LocalGovernment Expenditure. Both the value of Standardized Coefficients revenue (PAD) is not greaterthan the value of the Standardized Coefficients General Allocation Fund (DAU), and only the GeneralAllocation Fund (DAU) significantly affects Expenditure. This means that the flypaper on LocalGovernment Expenditure.
PERAN KEPUASAN KERJA DALAM MEMEDIASI PENGARUH BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN (STUDI KASUS DI PT. PLN UNIT PELAKSANAAN PELAYANAN PELANGGAN TERNATE) Siti Humaira T. Ahmad; Muhammad Asril Arilaha; Marwan Man Soleman
Jurnal Manajemen Sinergi Vol 11, No 1 (2023): JURNAL MANAJEMEN SINERGI (EDISI APRIL)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v11i1.6634

Abstract

bjectives: The research objectives are to determine: (1) To determine whether there is an influence of organizational culture and work environment on job satisfaction; (2) To find out whether there is an effect of job satisfaction and organizational culture on the performance of employees; (3) To find out whether there is an influence of the work environment on the performance satisfaction; (4) To find out whether there is an influence of organizational culture on performance with job satisfaction through intervening variables on employees; (5) To find out whether there is an influence of the work environment on employee performance with job satisfaction through intervening variables on employees of PT. PLN (Persero) Ternate. The total number of 52 respondents in the research samples.Methodology: The data obtained is then processed using the SmartPLS version 3.0 analysis tool. This analysis includes descriptive statistical tests and inferential statistical analysis tests. Findings: Because the statistical t value exceeds the t table and the p value is less than alpha 0.05, the first, second, third, fourth, fifth, sixth, and seventh hypotheses are accepted. Conclusion: The conclusions in this research are: (1) organizational culture and work environment  has a significant and positive effect on job satisfaction;  (2) job satisfaction has a significant and positive effect on employee performance; (3) organizational culture has a significant positive effect on employee performance; (4) the work environment does not have a significant positive effect on employee performance; (5) there is an indirect effect of organizational culture on employee performance through job satisfaction as a significant positive intervening variable; (6) there is an indirect effect of the work environment on employee performance through job satisfaction as a significant positive intervening variable.
PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI DINAS LINGKUNGAN HIDUP KOTA TIDORE KEPULAUAN Adnan Rajak; Muhammad Thahrim
Jurnal Manajemen Sinergi Vol 7, No 1 (2019): JURNAL MANAJEMEN SINERGI (EDISI APRIL)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v7i1.6713

Abstract

influence of motivation on employee performance : (2) Knowing and analyzing the influence of work discipline on employee  performance : and (3) Knowing and analyzing the influence of motivation and work discipline on employee  performance at the Tidore Island City Environmental Agency. The total Sample of the study was 47 people at the Tidore Island City Environmental Agency. The test tool used is multiple linear regression analysis using statistical package for social scientists (SPSS) as a statistical  test tool. The result showed that : (1) Motivation had a positive and significant effect partially on employee performance. This show that motivation is is able to improve the performance of Tidore Island City Environmental Agency Employee : (2) Work discipline has a positive and significant effect partially on employee performance. This show that imployee work discipline is able to improve the performance of employees of the Tidore Island City Environmental Agency: And (3) Motivation (X1) And work discipline (X2) simultaneously have a positive and significant effect on employee performance. This shows that motivation and work discipline are able to improve the performance of employees of the Tidore Island City Environmental Agency.
PENGARUH PENGAWASAN DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR CAMAT WASILE KABUPATEN HALMAHERA TIMUR Nurkocim Nurkocim; Nurlaila Nurlaila
Jurnal Manajemen Sinergi Vol 4, No 1 (2016): JURNAL MANAJEMEN SINERGI (EDISI APRIL)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v4i1.6703

Abstract

The purpose of this studay was to determine and analyse how much influence and discipline of  work to employee performance at at the distrect office wasile Halmahera district east of collection was  done by distributing questionnaires, the analysis method used is multiple resgression analysis wit a  sample of 33 responden. Statistic of test results showed that the t test(partial) control positive and significant effect on the performance (Y) employees at the district. (X1 ) employees and the district, t test (partial) discpine at the district office wasile eastrern Halmahera district, and thus of the test results F (simultaneously) showed that a significant difference between the independent variables namely the supervision and discipline of work on performance (Y) employees at the district office wasile Halmahera Timur district can be recelved.
ANALISIS PRESEPSI MASYARAKAT : APLIKASI KONSEP BALANCE SCORECARD DI KANTOR BERSAMA SAMSAT WILAYAH PROVINSI MALUKU UTARA Fazry Sidiq
Jurnal Manajemen Sinergi Vol 2, No 2 (2014): JURNAL MANAJEMEN SINERGI (EDISI OKTOBER)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v2i2.6682

Abstract

This research discuses about performance measurement of organization by using Balanced Scorecard as a method that can be applied in a public sectororganization. Nowadays, performance measurement in public sector is still morefocused on internal business and short term goals (financial). Therefore,measurement of performance using the Balanced Scorecard (financialperspective, customer perspective, internal business perspective and learning and growth perspective) offers a solution for more comprehensive performancemeasurement and comprehensive in an organization. The object of this research is Samsat Office North Maluku. The research at samsat office conducted by comparing between internal samsat performance and Balanced Scorecard performance of the years 2009-2011.From the results of research using the Balanced Scorecard, the average value for each perspectives of financial, customer, internal business and learning andgrowth is good enough. So it can be concluded that the performance of the Samsat office North Maluku included in the criteria sufficiently, with some suggestions and improvements that need to be done.
PENDAHULU DARI PERILAKU MENDAUR ULANG RUMAH TANGGA Dian Permatasari; B.M Purwanto
Jurnal Manajemen Sinergi Vol 2, No 1 (2014): JURNAL MANAJEMEN SINERGI (EDISI APRIL)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v2i1.6665

Abstract

Theory of Planned Behavior (TPB) is a basic theory which is commonly used in developing psychological and normative model. TPB provides a theoretical framework used to investigate the factors that underlie someone to do something, including recycling. Recycling is regarded as altruistic behavior, because someone’s decision to recycle is caused of awareness of the consequences of recycling behavior and ascription to responsibility toward the emergence of those consequences. However, some researchers also revealed that while recycling is an altruistic behavior, yet the goal of someone conducts the environmentally conscious behavior is not solely based on altruistic goal, but also based on egoistic goal. Sometimes, someone does recycling because the behavior is seen as an opportunity to get reward and or avoid the punishment.This study aims to determine the factors which are influencing household to recycle. To determine those factors, researcher develops Model of Household Recycling Behavior (MHRB) in order to create more comprehensive and integrated model of recycling. The survey was conducted of 385 households living in DKI Jakarta and Salatiga Town. The collected questionnaires are 355 questionnaires, but only 328 questionnaires that could be processed. Analysis of data uses SEM estimation with Maximum Likelihood technique.The results indicated that recycling attitude, concern for the community , moral norm, situational factor, and incetive did not influence household to recycle. Furthermore, the result indicated that perceived usefulness did positively influence recycling attitude. Finally, the results also indicated that subjective norm, self-efficacy, and past recycling behavior had positive influence on household recycling behavior.
PENGUKURAN TINGKAT STRES MAHASISWA BERDASARKAN GENDER: APLIKASI IMPORTANCE PERFORMANCE ANALYSIS Irfandi Buamonabot
Jurnal Manajemen Sinergi Vol 5, No 1 (2017): JURNAL MANAJEMEN SINERGI (EDISI APRIL)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v5i1.6730

Abstract

Pertanyaan yang diajukan dalam penelitian ini menguji bagaimana pola stres mahasiswa berdasarkan gender pada Fakultas Ekonomi Universitas Khairun? Tujuan penelitian ini adalah mengetahui pola stres berdasarkan gender pada Fakultas Ekonomi Universitas Khairun. Responden yang dikumpulkan dalam penelitian ini adalah mahasiswa Fakultas Ekonomi yang khususnya program studi manajemen. Sebanyak 80 responden dikumpulkan dari survei. Analisis data dilakukan dengan Importance Performance Analysis. Hasil penelitian menunjukkan item yang berhubungan dengan ujian, pertemuan kelas untuk membahas tugas maupun proses belajar mengajar bervariasi.
PENGARUH KOMUNIKASI INTERN TERHADAP SEMANGAT KERJA PEGAWAI RUMAHSAKIT UMUM (RSUD) DR. H. CHASAN BOESOEIRIE TERNATE Safri Basir
Jurnal Manajemen Sinergi Vol 3, No 2 (2015): JURNAL MANAJEMEN SINERGI (EDISI OKTOBER)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v3i2.6699

Abstract

Abstract.This research aim to to know the influence of communications intern to spirit of officer jobby partial or visible individually at calculation result analyses the doubled linear regression, inferentialthat variable of communications intern have an effect on the significant to spirit of Public Hospitalofficer job] of Area ( RSUD) Dr. H. Chasan Boesoirie Ternate. Result of analysis of correlationcoefficient in this research, there are strong positive relation between communications intern hotlywork officer. This is visible from value of coefficient determinantnt (R2). Or can be told by there areinfluence of between variable of communications intern to spirit of Public Hospital officer job of Area( RSUD) Dr. H. Chasan Boesoirie Ternate.
ANALISIS KOMBINASI PRODUK BATU ANGIN DAN PAVING STONE YANG OPTIMAL PADA CV. FRISKI PUTRO TERNATE Rahmat Sabuhari
Jurnal Manajemen Sinergi Vol 1, No 1 (2013): JURNAL MANAJEMEN SINERGI (EDISI OKTOBER-PERDANA)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v1i1.6654

Abstract

good entrepreneur is entrepreneur which can compare the sales revenue its production with the production cost, to determine the level production to give the maximum advantage to this company. The research aim to is know how much optimal combination product amount so that obtained by a maximum advantage and level of earnings contribution from two product. The result of analysis research simplex method is used.This research test the input use applied by company in producing stone o wind and paving stone earm the combination optimum, pursuant to calculation obtained by a yield uo the ghost petrify the wind as much 83 unit and paving stone as much 24 unit everyday which can give the contribution to earnings of a Rp. 140.200,-. This matter indicate that the circumstance have optimal pursuant to input use owned by company in this time. Finally on the part of head have to pay attention to the ots production activity, because company conition in this time face the very tight emulation from various other company.

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