cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Arif Suwarjono
Contact Email
jrm_mm@stieww.ac.id
Phone
+6285998000678
Journal Mail Official
jrm_mm@stieww.ac.id
Editorial Address
Jl. Lowanu Sorosutan UH VI / 20, Sorosutan, Umbulharjo, Kota Yogyakarta, Daerah Istimewa Yogyakarta 55162, Indonesia
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen
Published by Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha
ISSN : 23559381     EISSN : 2621492X     DOI : https://doi.org/10.32477/jrm.v10i1
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Riset Manajemen (JRM) Topics covered include, but not strictly limited to:Focus & Scope Jurnal Riset Manajemen (JRM) Topics covered include, but not strictly limited to: 1. Business and management strategy 2. Marketing management 3. Operations management 4. Finance and investment management 5. Entrepreneurship 6. Organisational behaviour and people management 7. Corporate social responsibility 8. Islamic business and management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 337 Documents
 10   11   12   13   14 
ANALISIS KUALITAS SUMBER DAYA MANUSIA DI BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) Retno Setyowati; Muhammad Mathori
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 3 No. 2 (2016): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v3i2.73

Abstract

The purpose of this research is to identify, evaluate, and analyse the range of factors that impact the quality of human resources at the Finance and Development Supervisory Agency (BPKP), as well as past, present, and future efforts in improving said resources. Research and data collection was conducted at the Finance and Development Supervisory Agency main office in Jakarta (BPKP Pusat), as well as its subsidiary at Local Government level in Special Region of Yogyakarta (BPKP DIY Yogyakarta). Data collection comprised of face to face and written interviews with 43 respondents, which includes: First Secretary at BPKP Pusat, Head of BPKP DIY Yogyakarta, 40 BPKP staff members - 27 from BPKP Pusat and 13 from BPKP DIY Yogyakarta, and 1 expert. The main factor that influences the quality of human resources at the Finance and Development Supervisory Agency (BPKP) is the level of capability and competency possessed by staff, in order for them to perform assigned function and duties at maximum capacity. At present efforts to improve this include specialised education and training held at the main Finance and Development Supervisory Agency training centre, as well as sending staff members to higher formal education and other specialised training - both domestically (within Indonesia) and abroad.
PENGARUH ADOPSI IFRS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MENUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014 Deni Wijanarko; Achmad Tjahjono
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 3 No. 2 (2016): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v3i2.74

Abstract

The purpose of this research is to determine the effect of the adoption of IFRS on earnings management is measured by three proxy smothing income, differentials change in net income (ΔNI), ratio of the middle of the difference changes the net income in the difference in the change in operating cash flow (ΔCF) and the correlation between the accrual and cash flow. In this study also uses control variables to capture whether there are other influences that different areas: size, leverage, growth and ROE. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange 2010-2014. Sampling technique in this research is purposive sampling. Samples are 36 companies with a total of as many as 180. The sample observation method of data analysis used is multiple regression analysis. The results showed that there are significant adoption of IFRS on earnings management with significant value 0.023 less than0.05. Variable control of size, leverage and ROE affect the behavior of managers in performing earnings management practices with significant value size = 0,030, leverage = 0.000 ROE = 0.014 (less than0.05). While the growth control variables do not affect managers in earnings management practices.
EVALUASI PENGELOLAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN: Studi pada Pemerintah Kota Yogyakarta Hastanti Agustin Rahayu; Abdul Halim
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 3 No. 1 (2016): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v3i1.75

Abstract

The legalization of the law No. 28 Year 2009 on Regional Taxes and Levies is one of changes in fiscal policy that is quite fundamental to the implementation of regional autonomy, including the regionalization of Land and Building Tax. The implementations such as the Yogyakarta Regional Regulation No. 2 of 2011 on Land and Building Tax effectedthe very significant consequences of changes, especially on the revenue management and the administration ofLand and Building Tax. This study aims to describe the management of Land and Building Tax (PBB P2) in Yogyakarta government, by using Friedmans four quadrants analysis and ratio analysis. The result of this study is the effectiveness of the PBB P2 management in DPDPK Yogyakarta by 137.87% with very effectiveeffectiveness criteria. PBB P2 management efficiency in the first year was 2.99% with highly efficiency criteria. PBB P2revenue contribution gains 3.81% of theYogyakarta governments local revenue in 2012. Its only 0.28% with thevery low contribution criteria.PBB P2management in DPDPK Yogyakarta is based on Friedman’s four-quadrant approach in quadrant IV which is a quality quadrant of the impact. This shows a good management of tax collection againsts the potentials of PBB P2. The obstacles of PBB P2 management in DPDPK Yogyakarta include: there is no SOP of PBB P2management, assessment for NJOP reclassification, the Mayor’s regulations for NJOP, and updates of the database.
ANALISIS PENGUKURAN KINERJA PERUSAHAAN DENGAN KONSEP BALANCED SCORECARD: (STUDI KASUS PADA PT. MADUBARU) Dina Fitrianingrum; Sulastiningsih Sulastiningsih
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 3 No. 1 (2016): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v3i1.76

Abstract

The objective of the research is to evaluate performance of Madubaru firm. This research use the methode of Balanced Scorecard which balancing measurement of non finance performance and finance performance. In the perspective learning and growth emphasize on the education and employees training, and also employees satisfaction. In the perspective of internal business process, it emphasize at the the level of success and organizational development. In perspective of customer emphasize at the customer satisfaction. In perspective of finance can see from finance ratio. The research have result learning and growth perspective with good performance, internal business process perspective with very good performance, customer perspective with enough performance, financial perspective estimation with good performance. At general we can assesd performanced of Madubaru firm is good and expected to be improved again.
PENGARUH REWARD EKSTRINSIK & INTRINSIK TERHADAP KINERJA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Rizky Ramadhan Syahril; Titik Nurbiyati
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 3 No. 1 (2016): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v3i1.77

Abstract

This study is concerned with how the effect of extrinsic and intrinsic reward to performance and job satisfaction as an intervening variable. The purpose of this study was to determine the effect of reward extrinsic and intrinsic job satisfaction and performance either partially or simultaneously, determine the effect of job satisfaction on performance as well as find out more where the effect directly reward extrinsic and intrinsic to the performance of employees with indirect influence reward extrinsic and intrinsic rewards to employee performance. Respondents of this study consist of 100 employees. The employed data of this study are primary data. The data is collected by distributing questionnaires to respondents. The data is analyzed by regression analysis and path.The results show that partially or simultaneously reward extrinsic and intrinsic are significant positive effect on job satisfaction and performance. There are positive and significant impact on job satisfaction toward employees performance as well as an indirect effect (reward extrinsic and intrinsic to the performance of employees through job satisfaction) greater than a direct effect (extrinsic and intrinsic reward to employees performance)
POSISI POLITIK KOMISI PEMBERANTASAN KORUPSI ANALISIS PEMANGKU KEPENTINGAN PADA ORGANISASI PUBLIK Suwarsono Suwarsono
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 3 No. 1 (2016): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v3i1.78

Abstract

This paper attempts to find the political position of Komisi Pemberantasan Korupsi (The Corruption Eradication Commission) in the year of 2014. In so doing, it tries to use the stakeholders perspective as its theoretical framework which applied in public sector context. Stakeholders analysis is basically a political dimension of management. First, it shortly expouses what is meant by the stakeholders perspective. It is followed by an explanation about its mode of analysis and its strategic implication. Core of the paper is found where it explains the political position of Komisi Pemberantasan Korupsi (KPK) in its final part which includes a set of proposed strategy.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PRICE EARNING RATIO PADA PERUSAHAAN LQ 45 Beta Asteria
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 3 No. 1 (2016): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v3i1.79

Abstract

This research deals with the impact of Price Book Value (PBV), Debt Equity Ratio (DER), and Return on Assets (ROA) to Price Earning Ratio (PER) of LQ 45 company. Methods of collecting data through purposive sampling. The number of companies are 45. But only 39 companies inclued in sample from 2011 to 2014. The data utilized in this research is panel data. Total of samples are 156. This research utilizes the data from Indonesia Stock Exchange (IDX). The model used in this research is multiple regressions. The independent variables are Price Book Value (PBV), Debt Equity Ratio (DER), and Return on Assets (ROA). Meanwhile, the dependent variable is Price Earning Ratio (PER). The research findings show that Price Book Value (PBV), Debt Equity Ratio (DER) dan Return On Asset (ROA) give the significant impact partially and simultaneusly on Price Earing Ratio (PER) at real level 5 percent. All independent variables explain 22.73 percent of Price Earing Ratio (PER) while the rest 72.20 percent is explained by other variables.
PENGARUH MOTIVASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA KARYAWAN SEBAGAI VARIABEL INTERVENING DI PD BPR BKK WONOSOBO Kristiana Dewi; Ary Sutrischastini
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 3 No. 1 (2016): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v3i1.80

Abstract

Motivation and leadership styles are variables that affect the performance of the employee, either directly or indirectly through intervening variables such as job satisfaction. Number of respondents in this study 78 people were taken from all employees PD . BPR BKK Wonosobo unless the Board of Directors. Methods of data collection is done by means of a questionnaire that the results are the primary data for further analysis using multiple regression analysis and regression analysis of two lines, using SPSS.17 program. The results of analysis show that the variable motivation and leadership styles, both individually and together, the positive and significant effect on performance. Variable motivation and leadership styles together positive and significant effect on job satisfaction. Variable motivation, leadership style and job satisfaction together positive and significant effect on performance. Variable motivation and leadership styles each have a positive and significant impact indirectly on performance, through the variable job satisfaction. Through the analysis of the results of the adjusted determination coefficient (adjusted R 2) of the analytical model regesi two pathways by which performance is affected by motivation, leadership style and job satisfaction, it is known that 62.1 % of the variation in performance can be explained by the variable employee motivation, leadership style and satisfaction work, while 37.9 % is explained by other factors outside the model.
PENGARUH BUDAYA TERHADAP AKUNTANSI, AUDITING DAN PRAKTIK AKUNTANSI INTERNASIONAL Priyastiwi Priyastiwi
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 3 No. 1 (2016): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v3i1.81

Abstract

The purpose of this article is to provide the basic model of Hofstede and Grays’ cultural values that relates the Hofstede’s cultural dimensions and Gray‘s accounting value. This article reviews some studies that prove the model and develop the research in the future. There are some evidences that link the Hofstede’s cultural values studies with the auditor’s judgment and decisions by developing a framework that categorizes the auditor’s judgments and decisions are most likely influenced by cross-cultural differences. The categories include risk assessment, risk decisions and ethical judgments. Understanding the impact of cultural factors on the practice of accounting and financial disclosure is important to achieve the harmonization of international accounting. Deep understanding about how the local values may affect the accounting practices and their impacts on the financial disclosure are important to ensure the international comparability of financial reporting. Gray’s framework (1988) expects how the culture may affect accounting practices at the national level. One area of the future studies will examine the impact of cultural dimensions to the values of accounting, auditing and decision making.
AKSELERASI PROGRAM EDUKASI KEUANGAN MELALUI KOLABORASI BANK INDONESIA, LEMBAGA KEUANGAN, DAN PERGURUAN TINGGI I Wayan Nuka Lantara; Ni Ketut Rai Kartini
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 2 No. 2 (2015): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v2i2.83

Abstract

This study aims to investigate the possibility of acceleration of financial education programs in Indonesia, through the collaboration of the three main parties, namely: (1) the regulator (Central Bank/Financial Services Authority). (2) the practitioner (financial institutions); and (3) the academia (universities). The study employed a qualitative approach to assess the opinions of the stakeholders in the Gadjah Mada University and related financial practitioners regarding accelerated implementation of financial education programs in Indonesia, which involved interviews with 24 informants who were considered to have knowledge about the financial education program in Indonesia. The study concluded that the respondents showed a positive perception on the importance and benefits of financial education programs in Indonesia. Other findings depicted that financial education programs need to be directed at the entire community with a wider coverage range. To expedite the process, a solid collaboration needs to be made between the three main parties: (1) Central Bank/ Financial Services Authority as regulator. (2) financial institutions (practitioners and providers of financial products and services); and (3) academia (universities). In terms of the implementation of the proposed program, the collaboration of all three parties need to be directed to the selected students who will firstly be prepared to be a financial educator (by giving knowledge, education and mentoring). Selected and well-trained students are expected to be effective educator who has energy resource availability in large quantities and a more mobile and larger coverage to accelerate financial education program in Indonesia.

Page 12 of 34 | Total Record : 337

 10   11   12   13   14 

Filter by Year

2014 2025


Reset
Filter By Issues
All Issue Vol. 12 No. 2 (2025): Jurnal Riset Manajemen Vol. 12 No. 1 (2025): Jurnal Riset Manajemen Vol. 11 No. 2 (2024): Jurnal Riset Manajemen Vol. 11 No. 1 (2024): Jurnal Riset Manajemen Vol. 10 No. 2 (2023): Jurnal Riset Manajemen Vol. 10 No. 1 (2023): Jurnal Riset Manajemen Vol. 9 No. 2 (2022): Jurnal Riset Manajemen Vol 9 No 2 (2022): Jurnal Riset Manajemen Vol 9 No 1 (2022): Jurnal Riset Manajemen Vol. 9 No. 1 (2022): Jurnal Riset Manajemen Vol. 8 No. 2 (2021): Jurnal Riset Manajemen Vol 8 No 2 (2021): Jurnal Riset Manajemen Vol 8 No 1 (2021): Jurnal Riset Manajemen Vol. 8 No. 1 (2021): Jurnal Riset Manajemen Vol. 7 No. 2 (2020): Jurnal Riset Manajemen Vol 7 No 2 (2020): Jurnal Riset Manajemen Vol. 7 No. 1 (2020): Jurnal Riset Manajemen Vol 7 No 1 (2020): Jurnal Riset Manajemen Vol 6 No 2 (2019): Jurnal Riset Manajemen Juli 2019 Vol 6 No 1 (2019): Jurnal Riset Manajemen Januari 2019 Vol 6 No 1 (2019): Jurnal Riset Manajemen Januari 2019 Vol. 6 No. 2 (2019): Jurnal Riset Manajemen Vol 6 No 2 (2019): Jurnal Riset Manajemen Vol 6 No 1 (2019): Jurnal Riset Manajemen Vol. 6 No. 1 (2019): Jurnal Riset Manajemen Vol 5 No 1 (2018): Jurnal Riset Manajemen Januari 2018 Vol 5 No 1 (2018): Jurnal Riset Manajemen Januari 2018 Vol 5 No 1 (2018): Jurnal Riset Manajemen Vol. 5 No. 1 (2018): Jurnal Riset Manajemen Vol 4 No 2 (2017): Jurnal Riset Manajemen Juli 2017 Vol 4 No 1 (2017): Jurnal Riset Manajemen Januari 2017 Vol. 4 No. 2 (2017): Jurnal Riset Manajemen Vol 4 No 2 (2017): Jurnal Riset Manajemen Vol. 4 No. 1 (2017): Jurnal Riset Manajemen Vol 4 No 1 (2017): Jurnal Riset Manajemen Vol 3 No 2 (2016): Jurnal Riset Manajemen Juli 2016 Vol 3 No 1 (2016): Jurnal Riset Manajemen Januari 2016 Vol. 3 No. 2 (2016): Jurnal Riset Manajemen Vol 3 No 2 (2016): Jurnal Riset Manajemen Vol. 3 No. 1 (2016): Jurnal Riset Manajemen Vol 3 No 1 (2016): Jurnal Riset Manajemen Vol 2 No 2 (2015): Jurnal Riset Manajemen Juli 2015 Vol 2 No 2 (2015): Jurnal Riset Manajemen Juli 2015 Vol 2 No 1 (2015): Jurnal Riset Manajemen Januari 2015 Vol 2 No 1 (2015): Jurnal Riset Manajemen Januari 2015 Vol. 2 No. 2 (2015): Jurnal Riset Manajemen Vol 2 No 2 (2015): Jurnal Riset Manajemen Vol. 2 No. 1 (2015): Jurnal Riset Manajemen Vol 2 No 1 (2015): Jurnal Riset Manajemen Vol 1 No 2 (2014): Jurnal Riset Manajemen Juli 2014 Vol 1 No 1 (2014): Jurnal Riset Manajemen Januari 2014 Vol. 1 No. 2 (2014): Jurnal Riset Manajemen Vol 1 No 2 (2014): Jurnal Riset Manajemen Vol. 1 No. 1 (2014): Jurnal Riset Manajemen Vol 1 No 1 (2014): Jurnal Riset Manajemen More Issue