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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
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PREDIKSI WHISTLEBLOWING: PERAN ETIKA, FAKTOR ORGANISASIONAL DAN FAKTOR KONTEKSTUAL Priyastiwi Priyastiwi
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

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Abstract

This paper seeks to identify and discusses the factors that affect an organization’s internal whistleblowing intentions related to ethics. This paper integrates theindividual variable which are ethical judgment and the intensity of the moral; organizational variable that support the organizations; and situational variables, such as the status of wrongdoers, the possibility of retaliation, and tolerance of dissent;that is expressed in a group of theoretical propositions, which is used to develop a frame of thoughts in the study. This paper attempts to provide useful knowledges on how individuals form the intention of reporting and how ethical values can affect these intentions, thus, itwill be able to provide a contribution for a further understanding of the phenomena associated with an ethical whistleblowing.The purpose of this paper is to provide a general discussion about the decision-making process of internal whistleblowing along with an overview of the ethical element that is reflected in the psychological, situational and organizational characteristics. Through a theoretical model, based on the existing literature, it indicates that whistleblowing is a very complex phenomenon resulted from an interaction of situational, organizational and individualfactors. The complexity of the phenomenon depends not only on the various factors that affect whistleblowing, but also related to the attitudes toward the ethical judgment and moral intensity. Whistleblowing behavior is embedded in a social context, so it can vary according to the values, beliefs and certain social norms. Factors that may inhibit the whistleblowingbehavioris a violation of the personal relationship between employee and employer, aversion to conflict, and interpersonal relations. The passivity of the employees can weaken the relationship between whistleblowing attitudes andwhistleblowingintentions, therefore,it causes the observer to not disclose the information.Specifically, organizations must improve the legitimacy of an internal whistleblowing and take actions that can reduce the fear of retaliation, increase the perceived support and easily identify the actions and behaviors that must be reported. By expanding the knowledge of the phenomenon and discussing the aspects and its implications, hence, it may encourage any debates on the topic and encourage organizations to rethink their policies and strategies for whistleblowing decision making.
ANALISIS KUALITAS PELAYANAN DALAM PELAKSANAAN TERA DAN TERA ULANG ALAT UKUR, TIMBANG, TAKAR DAN PERLENGKAPANNYA (UTTP) PADA BIDANG PERDAGANGAN DINAS KOPERASI, PERINDUSTRIAN DAN PERDAGANGAN KABUPATEN PACITAN Susi Minarsih; Ary Sutrischastini
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

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Abstract

The aims of this study are to measure the level of service quality and how to improve the quality of service execution in re-measurement tera and tera of UTTP in Commerce On duty Co-Operation, Industrial and Commerce Of Sub-Province of Pacitan. This research’s object is traditional market of Minulyo Pacitan as mains market in Sub-Province of Pacitan with 100 perpetrator people of sample as user/owner of UTTP (ukur,timbang, takar, dan perlengkapannya) with method intake of sampel by Convenience Sampling. The technique of collecting data uses questionnaires and direct interview. This research use qualitative analysis instrument test of validity and reliability to know valid or not and reliabel or not about the questions of questionnaire. Then, this research was done with Servqual method as instrument to do measurement of service quality. The measurement of service quality in Servqual method pursuant to five service dimension that is tangibles, responsiveness, realibility, assurance, and empathy. This research will be measured of gap 5 that is difference among performance and its expectation. Ad for yielded gap from a enumeration of Servqual 5 gap, -146 progressively lower him mount the quality of given service activities. Therefore, its needs the existence of priority repair of service quality, in this case is service of remeasurement tera and tera of UTTP at biggest difference or gap that is at variable of Responsiveness ( Energy Listen carefully) and attribute that has smallest difference that is – 0.44 at dimension question of variable of Tangibles ( Evidence Physical).
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

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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

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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 <0.05. 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 (<0.05). 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

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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 Friedman’s 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 government’s local revenue in 2012. It’s “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 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

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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

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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

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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

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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

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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.

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