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"Vol. 5 No. 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)"
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGABDOPSIAN E-COMMERCEDI KELURAHAN CEPOGO BOYOLALI
Prasetya, Adhitya Yoga
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin
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DOI: 10.36694/jimat.v5i1.68
E-commerce has been giving a lot of benefits to small and mediumenterprises (SMEs), but there are only a few SMEs which have adopted it.Therefore, it is necessary to find out what are the factors that support SMEsto adopt E-commerce. So far, researches on E-commerce have been done onforeign-large-scale businesses, while researches on SMEs especially about theadoption of E-commerce have been a few. That is why this research willdiscuss the adoption of E-commerce on Indonesian SMEs and will includethe factors that support E-commerce adoption. The problems in this researchare elaborated into research questions, i.e. do, top management support,organizational readiness, external pressure, and perceived benefits havesignificant positive effect to E-commerce adoption? And does the adoptionhave significant positive effect to company’s performance? The purpose ofthis research is to analyze factors that support E-commerce adoption onIndonesian SMEs and to analyze whether the adoption improves theperformance of the SMEs. This technique is chosen because it is the secondgeneration of multivariate analyzing technique that enables researchers totest the relation between complex variables to get an overall view of thewhole model. Besides, SEM can also test a series of a complicated relationsimultaneously. The results of this research explain that top managementsupport, organizational readiness, external pressure, and perceived benefitshave Significant positive effect to E-commerce adoption, and the adoptionhave significant positive effect to company’s performance.
GUERRILLA MARKETING: DILEMA EFISIENSI BIAYA DANEFEKTIFITAS PROMOSI DALAM MENDAPATKAN KONSUMEN
Mulyanto, Kukuh
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin
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DOI: 10.36694/jimat.v5i1.73
Nowadays people’s knowledge is getting bigger, so itmakesthe marketers have to develop their promotiontechnique becomes better for getting the increase numberof the consumers. At first, guerrilla marketing is used bysmall business because it need not a big fund but it is ableto produce a lot of products. In real life, to do a guerrillamarketing strategy needs higher cost. Otherwise, thereare a lot of big companies which is used guerrillamarketing strategy. When doing guerrilla, especially thesmall enterprises they have to think about the resource sothat the enterprise can get the value of consumer that theywant matched with the cost.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STANDARDISASI MUTU PRODUK UNTUK MENINGKATKAN KEUNGGULAN PRODUK
Jatmiko, Robby
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin
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DOI: 10.36694/jimat.v5i1.74
This study aims to analyze the factors that affect the standardization ofproduct quality to improve product superiority. Standardization of product qualityevolved into an important discourse when the study of Zineldin, (2000); Zou andCavusgil, (2002) Leonidou (1996) still can not explain the key to successful productexcellence. Therefore the formulation of this research problem is to analyze the factorsthat affect the standardization of product and develop product standardization model toimprove product superiority. In the literature review and modeling framework has beenprepared justification for the four formulation of research hypotheses proposed in thisstudy. Sampling technique used sampling census. The sample of this research is 118respondents, where the respondent is the leader or quality manager of a manufacturingcompany that has done standardization in Central Java. Data analysis tool used isStructural Equation Modeling (SEM) in AMOS program.The results of this study prove that the influence of technological variables havea positive and significant effect on the standardization of product quality. Furthermore,TQM formulated on the standardization of product quality is a significant positive.Empirical evidence indicates a customer orientation is positive towards thestandardization of product quality. Furthermore, it can be concluded that customerorientation positively affect the product superiority. Then the technology has a positiveand significant impact on product superiority. Furthermore, it has gained justificationand empirical evidence of product superiority through product quality standardization ispositively significant.
PENGARUH NET INTEREST MARGIN (NIM) TERHADAP PERUBAHAN LABA PADA BPD DI INDONESIA DENGAN NON PERFORMING LOAN (NPL) SEBAGAI VARIABEL MODERATING
Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin
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DOI: 10.36694/jimat.v5i1.70
Bank has a role in economic development as a mediation betweenthe parties requires that the excess funds to fund or otherwise. As bothparties are intermediaries profit into the banking purposes. Earningschanges of concern to determine future business prospects of the regionaldevelopment banks. This study aimed to analyze the influence of the NetInterest Margin (NIM) to changes in earnings with Non-PerformingLoan (NPL) as a moderating variable.The study was conducted atRegional Development Bank in Indonesia, Bank Indonesia registered inthe period 2006-2011 by taking a sample of 26 banks. Data collectionmethods used are literature and documentation. Analysis using datanormality test, deviation classical assumptions, test the moderatingregression analysis, and hypothesis testing using SPSS tool.The resultsshowed the Net Interest Margin (NIM)) proved to have a positive andsignificant effect on earnings changes. While non-performing loan (NPL)is not proved to be the variable that strengthens the influence of the NetInterest Margin (NIM)) to changes in earnings.
PENGARUH BEBAN KERJA, KOMPENSASI DAN MOTIVASI INTRINSIK TERHADAP PRODUKTIVITAS KERJA KARYAWAN
Murdapa, Purnama Andry
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin
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DOI: 10.36694/jimat.v5i1.75
This study aims to examine and analyze the effect of workload,compensation and intrinsic motivation on employee productivity (studies onPT. Bank Perkreditan Rakyat Agung Sejahtera Semarang).The method usedin this sampling technique is to use a census or a sample saturated. Thesample used in this study was 50 respondents who constitute the entirepopulation. The method of data analysis used is multiple linear regressionanalysis. The results of the t test, workload, compensation and intrinsicmotivation positive and significant impact on employee productivity. F testresults indicate that all the independent variables have a significant effecttehadap employee productivity. The coefficient of determination (R2) of 0.510which shows that 51% of employees' work productivity variable can beexplained by the independent variable workload, compensation and intrinsicmotivation, while the remaining 49 % is explained by other variables.
ANALISIS PENGARUH WORKING CAPITAL TURNOVER TERHADAP LIKUIDITAS DAN PROFITABILITAS
Minar Savitri, Dhian Andanarini
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin
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DOI: 10.36694/jimat.v5i1.71
This study aimed to assess the influence of WCT towardprofitability and liquidity of manufacturing companies in IndonesiaStock Exchange.The population of this research is everymanufacturing company enlisted in the BEI at the year 2009-2012.The samples were obtained by using the purposive sampling methoduntil only 15 companies were qualified as samples. This research usedregression analysis method to find out the effect of independentvariables, which are wct to the profitability and liquidity of thecompany.The result of this research shows that the WCT (workingcapital turnover) has insignificant effect to the profitability andliquidity of manufacturing companies enlisted in the BEI at year 2005-2012
DAMPAK PENERAPAN PSAK 50, PSAK 55 DAN PSAK 60 (REVISI) PADA PENYISIHAN KERUGIAN KREDIT PERBANKAN
Rahmadhani, Sari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin
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DOI: 10.36694/jimat.v5i1.76
Bank Indonesia, together with the financial accounting standards boardissued financial standards governing the allowance for credit losses dueto the enactment of the international financial standards IFRS.Provision for credit losses is very important for banks to be able to copewith the risk of losses incurred due to the failure of the bank disbursedloan repayments. Banking indirectly still have a dilemma with theapplication of IAS 50 on financial instruments presentation of IAS 55and IAS 60 regarding measurement of the disclosure. These applicationshave benefits in addition to the problems in the implementation.
AKUNTANSI DALAM PERSPEKTIF BUDAYA JAWA : SEBUAH STUDY ETNOGRAFI PADA PEDAGANG KELILING DI KOTA SEMARANG
Manan, Abdul
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin
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DOI: 10.36694/jimat.v5i1.67
This study will focus on the actors and accounting users, which is arepresentation of the economic activities of people in the middle to lowersociety in Java society. Javanese culture affects business activities thatbecome the object of research. Javanese culture within Semarang givesdifferent style of accounting practice. Accounting practices that run due tothe influence of Javanese culture will lead to accounting practices that arenatural Java is to practice accounting based on memory and experience, soget used. In addition, the purpose in presenting the information needed bythe internal party has been able to be met well by using a neat andstructured Java culture, although in the simplest form and not inaccordance with accounting in general.
MENDORONG PERILAKU ETIS TENAGA PENJUALAN MELALUI GAYA KEPEMIMPINAN MANAJER PENJUALAN
Wardati, Emi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin
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DOI: 10.36694/jimat.v5i1.72
A significant amount of research has focused on the ethicaldilemmas facing business-to-business salespeople and the conflictsthese salespeople face in making decisions on how best to representand sell their products. A number of studies have identified thecommon implications that result as a consequence of ethical orunethical behavior, but few studies have made an attempt tounderstand the factors that lead to ethical salesperson intentions.The present study empirically examines antecedents of ethicalsalesperson behavior.
PENGARUH ORIENTASI STRATEGIK, DAN STRUKTUR ORGANISASI TERHADAP INOVASI DAN KEUNGGULAN BERSAING PERUSAHAAN
Hendriyanto, Asepta
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin
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DOI: 10.36694/jimat.v5i1.69
The purpose of this research is to investigate and analyze the factors that affect thecompetitive advantage through product innovation, organization structure,strategy orientation. The method used is the method of survey data obtaineddirectly through questionnaires. Sampling using purposive random samplingmethods and methods of analysis used in this research was the path analysis.Based on the research results revealed that strategy orientation, and organizationstructure have effect on product innovation. And variable product innovation,have effect of the fircompetitive advantage.