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Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen

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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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Analisis Faktor-Faktor Yang Mempengaruhi Price Earning Ratio Pada Perusahaan Lq 45 Asteria, Beta
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 3 No 1 (2016): Jurnal Riset Manajemen Januari 2016
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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. Keywords: Price Earing Ratio (PER), Price Book Value (PBV), Debt Equity Ratio (DER) dan Return On Asset (ROA).

Pengaruh Motivasi Dan Gaya Kepemimpinan Terhadap Kinerja Karyawan Melalui Kepuasan Kerja Karyawan Sebagai Variabel Intervening Di Pd Bpr Bkk Wonosobo Dewi, Kristiana; Sutrischastini, Ary
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 3 No 1 (2016): Jurnal Riset Manajemen Januari 2016
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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. Key word : Motivation, leadership style, job satisfaction, performance

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 Januari 2016
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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. Key word : Motivation, leadership style, job satisfaction, performance

Analisis Faktor-Faktor Penyebab Fraud Pada Badan Usaha Milik Daerah Fatoni, Muhamad Erfin; Halim, Abdul
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 3 No 2 (2016): Jurnal Riset Manajemen Juli 2016
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

The purpose of this research is to analyze the factors that cause the occurrence of fraud in PD BPR Bank Dearah X which is one of the regional owned enterprises of Local Government X and identify the steps ways of fraud prevention which is effective in PD BPR Bank Daerah X. This research uses a qualitative approach with a case study. This study uses the primary data and secondary data. This research uses many data collection techniques by conducting an interview, an observation and a documentation. The results show that the factors that cause the occurrence of fraud in PD BPR Bank Daerah X can be classified into four, namely: (1) the pressure that comes from the external and internal influence, (2) an opportunity or a chance due to the weakness of internal control systems owned by BPR , sanctions are not strict enough for the wrongdoers of fraud, and misuse of authority committed by directors, (3) rationalization, and (4) collusion. The ways of fraud prevention which are done by the management of PD BPR Bank Daerah X and based on the results of interviews conducted by the researchers, can be identified as follows: (1) An improvement of the internal control system in PD BPR Bank Daerah X, (2) An implementation of policy of know your employee (KYE) as an effort of fraud prevention by controlling the aspects of human resources (HR); (3) A creation of a special line of fraud reporting policy;and (4) An establishment of policies and sanction procedures. Keywords: Fraud, Regional Owned Enterprises, Fraud Triangle, Anti-fraud Strategy.

PENGARUH KEPEMIMPINAN DISTRIBUTIF, TEAM WORKING , DAN KEPUASAN KERJA TERHADAP KINERJA PERAWAT DI RUMAH SAKIT UMUM DAERAH SUMBAWA NUSA TENGGARA BARAT Andi Rusni; Ary Sutrischastini
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 7 No. 1 (2020): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Health is a right that must be given by the state to each of its citizens. This has been stated in the 1945 Constitution and Law Number 36 Year 2009 Concerning Health. Nurses as Health Workers in the Hospital become an important factor in supporting optimal health services for patients. The purpose of this study was to analyze both partial and simultaneous influence of distributive leadership, teamwork and job satisfaction on the performance of nurses in RSUD Sumbawa NTB. This study uses quantitative survey methods. The survey was conducted with a questionnaire of 137 nurses in RSUD Sumbawa NTB. Data analysis techniques used are simple regression analysis and multiple regression.The results showed that 1.) Leadership had a positive and significant effect on the performance of nurses in Sumbawa NTB Regional Hospital, 2.) The team worked positively and significantly on the performance of nurses in RSUD Sumbawa NTB, 3.) Positive and significant job satisfaction on Nurse Performance in RSUD Sumbawa NTB, and 4) Simultaneously distributive leadership, teamwork and job satisfaction are significant to the performance of nurses in RSUD Sumbawa NTB.

Pengaruh Kompetensi Dan peluang Sukses Terhadap Pemberdayaan Karyawan Pada Kepemimpinan Transformasional Linawati, Linawati
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 3 No 2 (2016): Jurnal Riset Manajemen Juli 2016
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

This research is intended to analyze the influence of competency and chances of success on the empowerment of employee based on syncretical model of charismatic/ transformational leadership.The respondents consist of 52 employees of PT. Angkasa Pura I Adisutjipto International Airport, Yogyakarta. Questionnaire are used to collect data from the respondents. The instrument of questionnaire from Behling and McFillen are used to measures the variable of competency, chances of success, and empowerment. The data were analized by Multiple Regression Analysis. The result of the study indicate that: (i) competency and chances of success has positive significant influence on the empowerment of employee, (ii). competency has no dominant influence on the empowerment of employee. Keywords: Competency, Chances of Success, Empowerment, Transformational Leadership

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 Juli 2016
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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. Keywords: whistleblowing

Analisis Kualitas Sumber Daya Manusia Di Badan Pengawasan Keuangan Dan Pembangunan (BPKP) Setyowati, Retno; Mathori, Muhammad
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 3 No 2 (2016): Jurnal Riset Manajemen Juli 2016
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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. Keywords: Quality, Human Resources

PENGARUH IKLAN LAYANAN MASYARAKAT TERHADAP SIKAP DENGAN DISONANSI KOGNITIF SEBAGAI PEMODERASI Uswatun Chasanah; Muhamad Mathori
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 7 No. 1 (2020): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

This study analyzes the effect of public service ads on the attitudes of students with cognitive dissonance (Cognitive Dissonance) as moderating in the city of Yogyakarta. This study took a sample of students in the city of Yogyakarta from Diploma to S3. Samples were distributed to 250 respondents, but only 223 were processed. The sampling method using a non-probability sampling approach was purposive sampling. Before the data analysis is performed first, the validity and reliability test is performed, in the validity test two approaches are used, namely using Pearson’s Coefficient Correlation and Confirmatory Factor Analysis (CFA). ILM3 and CD1 are invalid, the rest are valid, while the validity with CFA found three invalid statement items namely ILM2, CD1, CD2 and the rest are all valid. ILM reliability tests are all reliable above 0.6. This study uses multiple regression analysis with the help of the SPSS series 23 program, the results of multiple regression shows there is an influence of Public Service Advertising (PSA) on Student Attitudes (SK), while Cognitive Dissonance does not significantly affect the relationship between Public Service Adverts and Student Attitudes. For hypothesis testing only the first hypothesis is proven, the other hypotheses are not proven.

PENGARUH INTANGIBLE ASSET , DEBT TO EQUITY RATIO , DAN RETURN ON ASSET TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 Eka Wulandari; Risal Rinofah; Mujino Mujino
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 7 No. 1 (2020): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

This study aims to analyze (1) The Effect of Intangible Assets on Firm Value. (2) The Effect of Debt to Equity Ratio on Firm Value. (3) The Effect of Return on Assets on Firm Value (4) and the effect of Intangible Asset, Debt to Equity Ratio, and Return on Assets Simultaneously Against the Firm Value in Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2014-2018. This study uses a sample of 15 companies selected based on criteria, including companies that use the rules of the sharia system and experience profits in a predetermined period. Date analysis used was purposive sampling technique using multiple linear regression tests. The results of this study are positive and significant influences on the intangible asset variable on firm value, the variable debt to equity ratio has a negative and not significant effect on firm value, return on assets has a positive and significant effect on firm value, and the last is intangible assets, debt to equity ratio and return on assset influence jointly or simultaneously on the company’s value.

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Arif Suwarjono

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Jl. Lowanu Sorosutan UH VI / 20, Sorosutan, Umbulharjo, Kota Yogyakarta, Daerah Istimewa Yogyakarta 55162, Indonesia

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Kota yogyakarta,

Daerah istimewa yogyakarta

INDONESIA

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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Abstract

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