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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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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

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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

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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.
ANALISIS PERBANDINGAN PENGUNGKAPAN TATA KELOLA PERUSAHAAN PADA BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH DI INDONESIA 2010-2013 Gita Danastri Putri; Mahfud Sholihin
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

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Abstract

This study aims to analyze the disclosure level ofcorporate governance report in the annual report of Conventional Commercial Bank (BUK) and Islamic Commercial Bank (BUS) in Indonesia in 2010-2013 with the indicators mentioned in the Bank Indonesia Regulation Number 8I4 I PBI I 2006 which was later revised by Bank Indonesia Regulation No. 8I14 I PBI I 2006 for the BUK and Bank Indonesia Regulation No. 11I33 I PBI I 2009 for BUS. In addition, this study analyzes and compares the growth rate of the disclosure. To achieve the objectives of the research, this study uses content analysis method. The results show that of the eight BUSs studied, only three banks (38%) provide corporate governance disclosure with more than 75%. While for the BUKs sampled, all provide corporate governance disclosure with more than 75%. Related to the growth of the disclosure, the average growth of disclosure for four years,for BUS is 6.27% and for BUK is 3.41%. The highest difference between the disclosure level of BUS and BUK is about 50%.
ANALISIS PERBANDINGAN PENGUNGKAPAN TATA KELOLA PERUSAHAAN PADA BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH DI INDONESIA 2010-2013 Gita Danastri Putri; Mahfud Sholihin
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

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Abstract

This study aims to analyze the disclosure level ofcorporate governance report in the annual report of Conventional Commercial Bank (BUK) and Islamic Commercial Bank (BUS) in Indonesia in 2010-2013 with the indicators mentioned in the Bank Indonesia Regulation Number 8/4 / PBI / 2006 which was later revised by Bank Indonesia Regulation No. 8/14 / PBI / 2006 for the BUK and Bank Indonesia Regulation No. 11/33 / PBI / 2009 for BUS. In addition, this study analyzes and compares the growth rate of the disclosure. To achieve the objectives of the research, this study uses content analysis method. The results show that of the eight BUSs studied, only three banks (38%) provide corporate governance disclosure with more than 75%. While for the BUKs sampled, all provide corporate governance disclosure with more than 75%. Related to the growth of the disclosure, the average growth of disclosure for four years,for BUS is 6.27% and for BUK is 3.41%. The highest difference between the disclosure level of BUS and BUK is about 50%.
STRATEGI PENGHIMPUNAN DANA ZAKAT PADA ORGANISASI PENGELOLA ZAKAT DI KABUPATEN BANTUL Suci Utami Wikaningtyas; Sulastiningsih Sulastiningsih
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

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Abstract

The level of poverty in Bantul regency is higher than the average of poverty in Yogyakart province. One of the way to decrease poverty is zakat. Decreasing of poverty can be efficient and effective, if zakat collection and distribution by zakat institution. In fact, zakat collection in zakat institution in Bantul regency is increase, but it is lower than zakat potentially. It is 10 pecent only. Furthermore, zakat institutions in Bantul regency need efficient and effective zakat collection strategy. Based on the information, this research use tool of analysis is Matriks SWOT 8K. The steps of this analysis such as determining variable of streghts, weaknesses, opportinities and threaths, determining indicator, determining value of equality, determining position of zakat instititution, finally determining strategy of zakat collection. The result of this research is the position of akat institions in Bantul regency is IB Quadrant and IIA Quadrant. So, Zakat Institutions should implement aggressive maintance strategy and stable growth strategy.
MANAJEMEN CO-DETERMINATION BERBASIS GENDER DALAM SISTEM PERBURUHAN DI INDONESIA Fatwa Zuhaena; Tri Esti Masita
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

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Abstract

This paper aims to determine the level of society’s satisfaction with the performance of public services in Rongkop Office District. Data is obtained by using a questionnaire. Questionnaire of Community Satisfaction Index (HPI) to the performance of services is based on the decision Men.PAN Number: KEP / 25M.PAN / 2/2004. Respondentsare 150 people. The result of research are: (1) Elements of serviceincluded in the excellent category “A” is the security environment. (2) The element of services that fall into category “B” are the terms of service, service personnel clarity, speed of service, courtesy and friendliness of the clerk, and comfortable environment. (3) The element of services that fall into the category of less good “C” are the sub-district service procedures, responsibilities of service personnel, the ability of service personnel, service personnel discipline, justice get service, the reasonableness of the cost of the service, the service cost certainty, and certainty of the service schedule. (4) Overall Community Satisfaction Index (HPI) on the performance of public serviceThis paper proposed the idea to remove gender discrimination experienced by women workers in the workplace as a result of deep-rooted cultural partiarkhi in Indonesia. This discrimination affects women workers to payrolls in different level of wages of men and women’s wages, for the same type of work. The idea is implemented by changing the system of human resource management in the gender-minded companies. This system will impose what is called the management co-determination that allows workers to express their aspirations through the mechanism of seats the labor commissioner in the commissioner seat so that workers can teralurkan aspirations. With this system, labor issues can be resolved effectively and efficiently because workers can take care of themselves through their representatives in the commissioner. Primarily women workers were often crushed by the burden of diakibatnya gender discrimination. Bottom-up policy system makes workers positioned as the subject of any measures taken for the workers themselves. Later management of co-determination and self-management will be a new system in Employment Act new.
ANALISIS PENGARUH KEUNGGULAN RELATIF, KESESUAIAN PRODUK, KERUMITAN, KEMAMPUAN DIUJICOBAKAN DAN KEMAMPUAN DIAMATI TERHADAP PROSES ADOPSI INOVASI Uswatun Chasanah; Reni Setyaningsih
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

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Abstract

This study examined the influence of the relative advantage, compatibility of products, complexity, triability and the observability to process adoption of innovation. This research using a sample of 100 respondents who use pads Avail FC BIO Sanitary Pad. The data collected by using purposive sampling. Result of the regression analysis showed that there was a simultaneous influence among variables of relative advantage, compatibility, complexity, triability and observability. And the partially influence is variable relative advantage, complexity, triability and observability against the process to adoption of innovation on Avail FC BIO Sanitary Pad.
PENGARUH ORIENTASI KEWIRAUSAHAAN DAN KOMPETENSI WIRAUSAHA TERHADAP DAYA SAING Dwi Novitasari; Lukia Zuraida
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

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Abstract

Small and Medium Enterprises (SMEs) cannot be separated from entrepreneur and entrepreneurial terms. Many factors influence of SMEs development, both internally and externally. This study tends to observe from internal side, where a factor of entrepreneurship orientation and entrepreneurial competence has had an important role. Dimensions of entrepreneurship orientation are: need for achievement, internal locus of control, self reliance and extroversion. Entrepreneurship orientation is basis that should be owned by every entrepreneur to run their business and the other hand created the competitiveness of SMEs. The need for adequate competence in running a business is considered an urgent thing started, because by having sufficient competence expected of entrepreneurs able to compete both locally and globally. Dimensions competencies are: task/skill, task management skills, contingency management skills, job role environment skills, and transfer skills. By growing and advancement of the business activities of SMEs is an interesting topic to be researched, each of effort is required to have a distinctive competitiveness and unique. To determine competitiveness dimensions includes: valuable resource, rare, difficult to imitate and non-substitutable. The results showed that the entrepreneurship orientation (with a significance value of 0.005) and entrepreneurial competencies (with a significance value of 0.000) have an influence on competitiveness. By knowing the extent of the influence of entrepreneurial orientation and entrepreneurial competence on the competitiveness of SMEs in DIY, it is expected to help the government, private sector and academicians in facilitating and supporting the development of SMEs in DIY.
KAJIAN KARAKTERISTIK FINANSIAL PKL MALIOBORO DENGAN ANALISIS CLUSTER Dila Damayanti; Beta Asteria
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

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Abstract

This study uses primary data which includes the identity of the industry, capital aspects, liquidity aspects, leverage aspect, profitability aspect, and other supporting aspects. The primary data is obtained through filling the questionnaire by respondents with the population of the entire population of Malioboro street vendors or census sampling with consideration that Malioboro street vendors are not so many (limited). Financial condition can be seen from various aspect, including liquidity aspect, leverage aspect and profitability aspect. As for knowing the financial characteristics possessed by each Malioboro street vendors,it is necessary to classify Malioboro street vendors based on financial characteristics that can be done by using a clustering method. In the clustering stage, groups each of which member has similar or identical financial characteristics will be obtained. These characteristics are utilized as the basis for determining financial strategies by using SWOT analysis which can be developed for each cluster of Malioboro street vendors. Based on the clustering, two categories of cluster Malioboro street vendors are obtained, namely Weak Financial Cluster and Strong Financial Cluster. Based on the financial characteristics of each cluster, several strategies related to financial strengthening Malioboro street vendors can be recommended. Strategies that can be developed for Strong Financial Cluster is optimal cash strategy and capital formation strategy.
KESENJANGAN IMPLEMENTASI DALAM PENATAUSAHAAN BARANG MILIK NEGARA YANG BERASAL DARI KONTRAKTOR KONTRAK KERJASAMA Cahyaningrum Cahyaningrum; Abdul Halim
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 2 No 1 (2015): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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Abstract

Oil and gas industry began in the Dutch colonial era. Based on Article 78 Government Regulation No. 35 Year 2004 on Upstream Oil and Gas, that all goods and equipment which directly used in the Upstream Oil and Gas Activity that purchased by Contractor becomes to State assets which is developed by the government and managed by SKK Migas. Enactment of Government Regulation No. 6 of 2006 about the management of State assets / Regional assets (BMN / BMD) as the implementation of the mandate of Law Number 17 Year 2003 on State Finance and Law No. 1 of 2004 on State Treasury is a new chapter for the management of state assets more orderly , accountable, and transparent. SKK Migas as an institution whose function is to supervise the implementation of the Production Sharing Contract (PSC) has purpose to provide maximum benefit for the country. On the other hand, state asset management by the Government aims to achieve accountability through the orderly administration and better management of State assets. The difference between that purpose, can lead to implementation gaps. This research was conducted with the aim of knowing the activity of administration of State assets originating from Contractor of Cooperation Contract which has the highest implementation gaps, find the source of the cause and finding the impact on the administration of State assets originating from Contractor of Cooperation Contract. Measurements implementation gaps using tools that called integrity scorecard. Integrity scores obtained by submitting some questionnaires to the respondents. The respondents in this study is the contractors which have commercial production. The research results illustrate the reporting activity has the highest implementation gap. It can also be seen from the BPK findings on Internal Control System in State assets administration originating from Contractor of Cooperation Contract on LKPP Year 2007 - 2013. Based on the descriptive analysis of the State assets which originating from Contractor of Cooperation Contract enforcement background and administration activity analysis, it can be concluded that the cause of the implementation gap is the political pressures, bureaucratic overlap, and resource constraints in the implementation of the regulation.Based on the inductive analysis of the weakness symptoms that occur in the administration of State assets originating from Contractor of Cooperation Contract, can be concluded that the data presented in the central goverment financial report (LKPP) potentially not comply with the qualitative characteristics standards such us relevant, reliable, comparable and understandable.

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