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INDONESIA
Jurnal Bisnis dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Trisakti
ISSN : 14109875     EISSN : 26569124     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues such as management, accounting, economic and others. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "Vol 4 No 1 (2002): Jurnal Bisnis dan Akuntansi" : 7 Documents clear
TECHNOLOGY ADOPTION, TECHNOLOGY MANAGEMENT AND ITS IMPACT ON OPERATIONAIL PERFORMANCE: A CASE FROM INDONESIA LENA ELLITAN
Jurnal Bisnis dan Akuntansi Vol 4 No 1 (2002): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1430.286 KB) | DOI: 10.34208/jba.v4i1.539

Abstract

This paper is base in a field investigation via face to face interviews with top management, that was done in East Java involved medium and large manufacturing companies. They operate in the tobacco, plasctic, pulp, furniture, textile, cable and plywood business area. This research is an exploratory one that was conducted to examine the extent of technology adoption and its management in medium and large manufacturing companies in Indonesia. This study also investigates the impact of technology adoption on performance of the firms. The analysis of this study has shown that there are many internal and external drivers influencing technology adoption. In addition, the successful of technology adoption and implementation depend on: (1) management of technology adoption, which includes all of processes before making decision for adopt new technology and how the companies monitor adoption and implementation of technology. (2) strategy to adopt and implement technology as technology sourcing, choosing product and process technology, and which part the companies develop, adopt and implement new technology. (3) development of technology capabilities through introducing new technology, to up grade skills, knowledge and capabilities of worker, improve organization structure and culture, collaboration with supplier and customer, as well as benchmarking. Finally, the issue of cost, people or human resource, and economic situation were some of the problem faced by these organizations that somewhat affect that performance.
KONFIGURASI SUMBER DAYA DAN STRATEGI BERKOMPETISI - STUDI KASUS PERUSAHAAN KECIL DAN MENENGAH INDONESIA HERU SATYANUGRAHA
Jurnal Bisnis dan Akuntansi Vol 4 No 1 (2002): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1890.264 KB) | DOI: 10.34208/jba.v4i1.540

Abstract

This study explores the relation between the resources of Indonesian small and medium firms, and their competitive strategy in the export market. Resource-based theory is used to model the relationship. The findings indicate that the relationship exists. Cluster analysis reveals that Indonesian small and medium firms can be classified into four different groups based on their resources configuration: business, bureaucratic, improverishedm and technological firms. There is relationship between the grouping of the firms and their competitive strategies.
PREDIKSI KINERJA PERUSAHAAN BERBASIS INVESTMENT OPPORTUNITY SET DAN RASIO KEUANGAN TERTIMBANG HERMEINDITO KAARO
Jurnal Bisnis dan Akuntansi Vol 4 No 1 (2002): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1413.455 KB) | DOI: 10.34208/jba.v4i1.543

Abstract

The purpose of this study is to investigates the usefulness of traditional and weighted financial ratios as presictors of return on assets. This study also employ financial decision and investment opportunity set in order to predict return on assets. The second objective is to identify the managerial behavior in order to maintain tradeoff between current and future company performance. Data for this study comparises of the financial ratios calculated from the financial statement of the go-public manufacture companies in Indonesia over the eight-year period 1990-1997. The data used in this study are pooled time series cross-section data for consecutive years 1990-1994 for the sample analysis and three consecutive years 1995-1997 for the holdout sample prediction. This research explores twenty-four ratios as proxies if traditional and weighted financial ratios, leverage ratio and investment opportunity set aspredictors of return on assets. Logit model (logistic regression) is used to this study and forward likelihood ratio selection procedure was used to determine set of ratios that should be included in the model. The research finding can be summarized as follow. First, seven ratios have statistically significant in order to predict return on assets. Those ratios are cost of good sold to inventories of the companies, equity to sales of the companies, fixed assets to sales of the companies, accumulated retained earning to total assets of the companies, total assets to sales of the companies, current liabilities to equity of the companies to industries ratio, and equity to sales of the companies to industries ratio. Two, the model has a stable and moderate power to predict return on assets to the next three years. Third, investment opportunity set is superior to predict return on assets than other predictors.
PERBEDAAN PERANAN TINGKAT KEPUASAAN, KEPERCAYAAN DAN KOMITMEN PELANGGAN HOTEL: STUDI TENTANG SERVICE RELATIONSHIP PADA HOTEL DI JAKARTA DAN BOGOR FARIDA JASFAR
Jurnal Bisnis dan Akuntansi Vol 4 No 1 (2002): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1358.52 KB) | DOI: 10.34208/jba.v4i1.544

Abstract

This research aims to examine the difference behavioral intentions of hotel customers in Jakarta and Bogor. The differences in their feelings of satisfaction, trust and commitment are hypothesized to correlate with the service quality offered by hotels. It is hypothesized that significant associations exist between customer commitment and their trust, accumulative satisfaction and trust and between accumulative satisfaction and customer commitment. Differences in customer satisfaction, trust and commitment theoretically have an impact on their behavioral intentions and to their relationships pattern with the hotels they have visited. To clearly define the relationship pattern, customers are termed as being etiher temporal or loyal in their intentions. The degree of customer satisfaction, trust, commitment and service quality is measured according to the Likert scale, the comparative scale and the semantic scale and is based on completed valid questionnaires taken from 179 respondents (60% from 300 dispersed questionnaires). Based on average scores, the research findings conclude that there are significant differences in satisfaction, trust and commintment to a hotel service provider between loyal customers and temporal customers. Higher scores reflect the behavioral intentions of loyal customers whereas lower scores reflect the behavioral intentions of temporal customers.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT UNDERPRICED DI BURSA EFEK JAKARTA IMAM GHOZALI; MUDRIK AL MANSUR
Jurnal Bisnis dan Akuntansi Vol 4 No 1 (2002): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1930.812 KB) | DOI: 10.34208/jba.v4i1.545

Abstract

Penelitian ini bertujuan meneliti faktor-faktor yang diperkirakan menjadi penyebab underpriced dalam penentuan harga saham perdana pada saat initial public offering (IPO). Faktor-faktor yang diperkirakan tersebut adalah reputasi underwriter, jumlah saham yang masih lama, skala/ukuran perusahaan, umur perusahaan, ROA serta financial leverage perusahaan. Sampel penelitian adalah perusahaan yang listing di Bursa Efek Jakarta dari tahun 1997-2000 dan mengalami underpriced. Jumlah sampel yang memenuhi kriteria tersebut ada 37 perusahaan. Hipotesis diuji dengan model regresi berganda. Dari hasil pengujian yang dilakukan terhadap 37 sampel perusahaan, menunjukkan bahwa semua independen variabel secara bersama-sama berpengaruh signifikan terhadap underpriced dengan tingkat signifikansi 10%. Kalau dilihat secara parsial ada 3 variabel yang berpengaruh secara signifikan yaitu reputasi underwriter, ROA dan financial leverage.
PERANAN BUDAYA DALAM IMPLEMENTASI GOOD CORPORATE GOVERNANCE CHAIRUMAN ARMIA
Jurnal Bisnis dan Akuntansi Vol 4 No 1 (2002): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1776.064 KB) | DOI: 10.34208/jba.v4i1.546

Abstract

This paper uses Hofstede's (1991) organizational cultural dimension to analyze the implementation of good corporate governance. This paper descriptitively examines the research opportunity about the relationship between organization culture, behavior, and good corporate governance
HUBUNGAN ANTARA JUDGEMENT AUDIT DENGAN RESIKO DAN MATERIALITAS ARIFUDDIN; FARIDAH; YUSNI WAHYUDIN
Jurnal Bisnis dan Akuntansi Vol 4 No 1 (2002): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1149.805 KB) | DOI: 10.34208/jba.v4i1.547

Abstract

Proses audit atas laporan keuangan dilaksanakan oleh auditor melalui empat tahap utama yaitu: perencanaan, pemahaman, pengujian struktur pengendalian interen serta penerbitan laporan audit (Mulyadi dan Kanaka, 1998). Dalam membuat laporan audit seseorang auditor harus mempertimbangkan beberapa permasalahan yaitu materialitas, resiko dan judgment. The Institute of Chartered Accountants in England dan Wales (1996) menyatakan suatu persoalan dikatakan materialitas jika tidak adanya pengungkapan atas salah saji material atau kelalaian dari suatu account dapat mengubah pandangan yang diberikan terhadap laporan keuangan. Materialitas berhubungan dengan judgment, ketika dikaitkan dengan cara evaluasi resiko pertimbangan inilah yang akan mempengaruhi cara-cara pencapaian tujuan audit, ruang lingkup dan arah pekerjaan terperinci serta disposisi kesalahan dan kelalaian (Taylor, 2000). Sedangkan resiko menunjukkan tingkat resiko kegagalan auditor untuk mengubah pendapat atas laporan keuangan yang sebenarnya berisis salah saji material. Hubungan judgment didasari oleh dua konsep yaitu konsep resiko dan konsep materialitas dan dikaitkan dengan laporan keuangan judgment yang diputuskan dengan mempertimbangkan dua konsep tersebut akan berpengaruh kepada opini auditor mengenai kewajaran laporan keuangan. Ponemon dan Ghabart (1990), Shaub dan Lawrence (1996) serta Windsor dan Ashkanasy (195) dalam Laouwers et al, 1998) dimana hasil penelitian menunjukkan hasil yang sama bahwa moral judgment berpengaruh secara signifikan terhadap indenpendesi auditor. Janne Chung dan gary S Monroe (2000) meneliti tentang pengaruh pengalaman dan tingkat kesulitan tugas pada ketepatan dan keyakinan diri penilaian auditor yang menunjukkan hasil pengalaman audit berkorelaso signifikan negatif dengan tingkat kesulitan dan berkorelasi signifikan positif dengan tingkat keyakinan akan tetapi pengalaman audit tidak berkorelasi signifikan dengan ketepatan penilaian.

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