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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
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RISET AKUNTANSI MANAGEMEN: TELAAH TIGA PERSPEKTIF Ertambang Nahartyo; Intiyas Utami
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

The purpose of this paper is to discuss the development of management accounting research from three perspectives: reserach topics, theoretical foundations, and research methods. We base our discussion on previous literature reviews in the US, Australia, China, Finland, and other countries. We propose research opportunities in the field of management accounting in Indonesia. We argue that certain topics such as budgeting, performance evaluation, and management accounting techniques implementation are still interesting topics to study further in Indonesia context. As many studies have supported theoretical and practical development, we conjecture that management accounting research in Indonesia should be conducted to answer the question of ‘what does happen’ instead of ‘what should happen’. In line with the conjecture, we contend that research is to focus on practicality aspects and the endeavor to find new frontiers in management accounting practice.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA PEGAWAI STUDI KASUS PADA PT BPR SHINTA DAYA Sulastiningsih Sulastiningsih; Lilik Ambarwati
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

The influence of budget participation has attracted the attention of researchers in recent years. Some research of the relation of budget participation on employee performance indicate inconsistent results. This study aims to know the influence of budget participation to employee performance. The respondent are employee that participate in the preparation of the budget, including middle managers and lower managers. The data is obtained through questionnaires to 30 employees. The model analysis is a simple linear regression. The results of this study indicate budgetary participation influence to employee performance. This study also found that budget participation has a positive effect on employee performance.
ANALISIS TINGKAT KEPUASAN MASYARAKAT TERHADAP KINERJA PELAYANAN PUBLIK KANTOR KECAMATAN RONGKOP KABUPATEN GUNUNGKIDUL Luthfi Ferdinand Ahmad; Ary Sutrischastini
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

This paper aims to determine the level of society’s satisfaction with the performance of public services in Rongkop OfficeDistrict. 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 services in the Rongkop Gunungkidul District is in category B, with the value of 69.7.
ANALISIS PENGARUH PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN/KOTA DI JAWA TENGAH Beta Asteria
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

This research deals with the impact of Local Tax and Retribution Receipt to Local Government Original Receipt of Regency/City in Central Java from 2008 to 2012. This research utilizes the data of actual of local government budget from Directorate General of Fiscal Balance (Direktorat Jendral Perimbangan Keuangan). Methods of collecting data through census. The number of Regency/City in Central Java are 35. But the data consists of 33 of Regency/City In Central Java from 2008 to 2012. Total of samples are 165. Karanganyar Regency and Sukoharjo Regency were not included as samples of this research because they didn’t report the data of actual of local government budget to Directorate General of Fiscal Balance in 2009.The model used in this research is multiple regressions. The independent variables are Local Tax and Retribution Receipt, the dependent variable is Local Government Original Receipt. The research findings show that Local Tax and Retribution give the significant impact partially and simultaneusly on Local Government Original Receipt at real level 5 percent. All independent variables explain 91,90 percent of the revenue variability while the rest 8,10 percent is explained by other variables.
PERSEPSI PENGUNJUNG PADA MUSEUM SEBAGAI TEMPAT TUJUAN WISATA DAN MEDIA PENDIDIKAN NON-FORMAL UNTUK MENINGKATKAN APRESIASI NILAI-NILAI KEJUANGAN Jazuli Ahmad
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

This research is motivated by the significant difference between the museum visitor in Yogyakarta. The purpose of this study is to determine whether any differences in the perception of visitors of the museum as a tourist destination, the media of non-formal education as an object to increase the appreciation to historical values. The population in this study are all visitors who comes to the museum in Yogyakarta. Total of samples are 120 respondents and using purposive sampling method. Purposive sampling included in non-probability sampling techniques.Based on statistical data analysis, the statement in this research is valid and reliable because that is consistent and reliable fixed anytime and by anyone who will conduct research in a similar context. While the Chi quare test showed no visitors who have different perceptions and there is a visitor who does not have different perceptions of the factors that affect visitors to the museum in Yogyakarta. This can be seen from the results of the P value (Asymp. Sig.)> 0.05 and P value (Asymp. Sig.) <0.05. And for crosstab test results also showed no variables are interrelated and there is a variable that does not have a relationship because there is a calculated value of > table and calculate the < table.To maintain and increase the number of visitor, museum management should strive to improve and enhance the indicators that have value Asymp Sig. > 0.05 so that the perception of the museum’s visitors better than before. Meanwhile, in order to compete in the competitive business engaged in the service, the museum should improve the relationship between the variables and the other variables especially those with a low count .
MODEL PEMBERDAYAAN USAHA MIKRO DAN PENGARUHNYA TERHADAP KEMANDIRIAN USAHA Muda Setia Hamid; Evy Rosalina Widyayanti
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

Yogyakarta is a city and the capital of Yogyakarta Special Region in Java, Indonesia. It is renowned as a center of tourism, education and culture. Yogyakarta is one of the foremost cultural centers of Java. This region is located at the foot of the active merapi vulcano. Yogyakarta is often called the main gateway to the Central Java as where it is geographically located. It stretches from Mount Merapi to the Indian Ocean. This province is one of the most densely populated areas of Indonesia. Yogyakarta is popular tourist destination in indonesia after Bali. These have attracted large number of visitors from across Indonesia and abroad to the city. This status makes Yogyakarta is one of the most heterogeneus cities in Indonesia. In edition, Yogyakarta has attracted large number of people to reside in this city for business. One of these comers is small entrepreneurs with their market munchies enterprise (specially a traditional snack trader). This business is one of famous business in Yogyakarta, we will find rows of pavement vendors selling market munchies. The students and tourists are their main target customers. Market munchies enterprise is part of small and medium enterprises SMEs as livelihood activities. SMEs has an important role in economic growth of Indonesia. Therefore, it is very important to develop and strengthen the micro enterprise empowerment. Micro enterprise empowerment is one of strategy to reduce the poverty rate in Indonesia. Major challenger in implement this program are that micro entrepreneurs are conventional and have satisfied with their revenue. It is very important to develop a comprehensive and sustainable micro enterprise empowerment which consist of strengthen the quality of human resources, maximize the government’s roles, empower the enterprise capital and strengthen the partnership and autonomous. Micro enterprise autonomy will contribute to the economic and investment climate. This will lead to establish an accountable enterprise both for the micro enterprise and customers which at the end will strengthen the development of the micro enterprise in Yogyakarta.
ANALISIS KEMAMPUAN KEUANGAN DAERAH KABUPATEN NGADA SEBELUM DAN SESUDAH PEMEKARAN Maria Fransiska Wist Towa; Abdul Halim
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 1 No 2 (2014): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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Abstract

This research is to analyze the local financial capability of Ngada Regency before and after the expansion by measuring and analyzing local financial capacity indicated by Fiscal Autonomy Degree (DOF), Routine Capacity Index (IKR) and PAD Performance Index (IPPAD). It is also analyze the correlation between local financial capability with the economic development of Ngada Regency. The data used in this research was secondary data in the form of time series with the observation period was from 2002 to 2011. The analysis tools to answer the research’s purpose were the indicator of local financial capability through Fiscal Autonomy Degree (DOF), Routine Capacity Index (IKR) and PAD Performance Index (IPPAD), paired samples test and pearson correlation.The research finding showed that the local financial capability of Ngada Regency was still low, where the Fiscal Autonomy Degree (DOF) was very less because the ratio is < 10 percent, Routine Capacity Index (IKR) had shortage since it is < 20 percent and the ratio of PAD Performance Index (IPPAD) was poor because IPPAD was < 1. There was a significant difference of the local financial capability between before and after the expansion of Ngada Regency showed by Fiscal Autonomy Degree (DOF). There was no correlation between the indicators of local financial capability (DOF, IKR and IPPAD) with the indicators of economic development through the indicator of GDP’s Ngada Regency.
PENGARUH KESADARAN DAN PENGETAHUAN TERHADAP KEMAUAN WAJIB PAJAK ORANG PRIBADI UNTUK MEMBAYAR PPH Sulastiningsih Sulastiningsih; Uriyanik Senko Prasanti
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 1 No 2 (2014): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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Abstract

This study examines the influence of the awareness and comprehension of taxpayers who have own Tax ID (NPWP) on the willingness to pay income tax. The number of sample in this study consists of 100 taxpayers. This study also uses questionnaires in the data gathering. Validity tests of independent and dependent variables are valid and reliable with Cronbach’s Alpha > 0,6. Using regression analysis, this study concludes that there is a significant influence of the awareness to pay taxes and the comprehension of tax regulation on the willingness to pay taxes. Coefficient of determination shows that the models of emplamation power have significantly at 21,8%
ANALISIS POSITIONING DAN BRAND AWARENESS TERHADAP KEPUTUSAN PEMBELIAN HANDPHONE BLACKBERRY PADA MAHASISWA FAKULTAS EKONOMI UGM Lukia Zuraida; Dwi Novitasari
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 1 No 2 (2014): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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Abstract

This research analyzed positioning and brand awareness on decision to purchase Blackberry handphone. The research done in 2013 using 100 students of economic faculties, UGM. The analytical method used was multiple regression. The results showed that a significant differences between positioning with purchasing decisions as indicated by the significance value below 0.005 and brand awareness with purchasing decisions have significance value below 0.000. This suggests that the higher positioning and brand awareness will be increased purchasing decisions.
PENGARUH MOTIVASI KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN BAPPEDA KABUPATEN WONOSOBO TAHUN 2013 Ary Sutrischastini; Ratna Setyani
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol 1 No 2 (2014): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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Abstract

This research goal is to identification and evaluation influence of work motivation and work environment to employee’s performance in BAPPEDA Kabupaten Wonosobo. The object of this research is 37 employees of Badan Perencanaan Pembangunan Kabupaten Wonosobo. And the location of this research is at Badan Perencanaan Pembangunan Kabupaten Wonosobo. The analysis used is test validity, reliability testing, and test the hypothesis, with the help of the computer program SPSS version 17, using multiple linear regression analysis. Based on calculations of data and analysis used, the regression equation is obtained: Y = 11.733 + 0.320 X1 +0.334 X2 + ε, by using the equation regression analytical method can conclude that (X1) take effect positively against employees performance. With t value in amount of 2,219 (bigger than t in table in amount of 1,690) and significance value in amount of 0,33. By applying significance limited value in amount of 0,05, it means, hypothesis that claim if work motivation take effect against employees performance can be accepted. There is a positive and significant correlation between work environment variables (X2) against employees. With t value in amount of 2,219 (bigger than t in table in amount of 1,690) and significance value in amount of 0,33 (smaller than 0,5). Simultaneously, work motivation take effect positively and significantly against employees performance with the F value in amount of 11,562 (bigger than 0.05), then obtained significance value 0.000. It can be concluded that the work motivation and work environment has a positive and significant influence on employee performance in BAPPEDA Kabupaten Wonosobo.

Page 25 of 34 | Total Record : 337

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