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

jrm
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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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PENGARUH KREDIBILTAS SELEBRITI ENDORSER NASIONAL VS INTERNASIONAL PADA NIAT BELI LUWAK WHITE KOFFIE Novia Moliana Saragih; MF. Shellyana Junaedi
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 4 No. 1 (2017): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

The reseach of this study to analysing of credibility effect (attractiveness, trusworthiness and expertise) and different analysing national endorser nor international endorser to consumer purchase intention. This reseach using the student respondent of several university in Yogyakarta city. The valid sample are 277 respondent. The result of study using multiple linear regression showed that trusworthiness expertise of national endorser celebrity significant effect on consumer purchase intention on Luwak White Koffie product. But attractiveness of celebrity national endoser no significant effect on consumer purchase intention on Luwak White Koffie product. The result used independent sample t-test showed national endoser celebrity more trusworthy and more capable advertised product compare with international endoser celebrity. It is just, international endoser celebrity attractiveness more of consumer compare national endoser celebrity.

Kesenjangan Implementasi Dalam Penatausahaan Barang Milik Negara Yang Berasal Dari Kontraktor Kontrak Kerjasama Cahyaningrum, Cahyaningrum; Halim, Abdul
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 2 No 1 (2015): Jurnal Riset Manajemen Januari 2015
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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.Keywords: Implementation Gaps, Administration, State assets which originating from Contractor of Cooperation Contract.

Riset Akuntansi Managemen: Telaah Tiga Perspektif Nahartyo, Ertambang; Utami, Intiyas
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 2 No 1 (2015): Jurnal Riset Manajemen Januari 2015
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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.Keywords: management accounting research, management accounting theory

Pengaruh Orientasi Kewirausahaan Dan Kompetensi Wirausaha Terhadap Daya Saing Novitasari, Dwi; Zuraida, Lukia
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 2 No 2 (2015): Jurnal Riset Manajemen Juli 2015
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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.Keywords: Entrepreneurship Orientation, Entrepreneurial Competence, Competitiveness, SMEs.

Strategi Penghimpunan Dana Zakat Pada Organisasi Pengelola Zakat Di Kabupaten Bantul Wikaningtyas, Suci Utami; Sulastiningsih, Sulastiningsih
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 2 No 2 (2015): Jurnal Riset Manajemen Juli 2015
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

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.Key Word : poverty, zakat, strategy

ANALISIS KEBIJAKAN PERUSAHAAN MELAKUKAN REVALUASI ASET TETAP: Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Tjahjono, Achmad; Sari, Ratna Haninditya
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 8 No. 2 (2021): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Fixed asset recognition is one of the main problems in fixed asset accounting. The use of cost does not reflect the true value of the asset so that the asset value is irrelevant. The IFRS convergence PSAK allows the use of the fair value (revaluation method) of fixed assets to reflect the current price so that the asset value becomes higher. Thus financial reports will provide more relevant information to users of financial statements to be used as a basis for decision making. This study aims to determine the effect of leverage, liquidity, company size, decrease in operating cash flow, fixed asset intensity, company growth on company policies to revaluate fixed assets in banking companies listed on the Indonesia Stock Exchange in 2015-2019. The populations of this study was taken using purposive sampling method with a total of 42 companies. The data used are secondary data in the form of annual financial reports and analyzed using logistic regression analysis techniques with a significance level of 5%. The results of this study are leverage, liquidity, and a partial decrease in operating cash flow have a positive and insignificant effect on fixed asset revaluation. Company size, fixed asset intensity, and company growth partially have a positive and significant effect on fixed asset revaluation. Taken together, the variables have a significant effect and are able to explain the variability to the dependent variable by 33,4%.

Faktor-Faktor Yang Mempengaruhi Keputusan Mahasiswa Memilih Program Studi Kebidanan STIKES Muhammadiyah Ciamis Tahun 2016 Mariana, Evi
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 5 No 1 (2018): Jurnal Riset Manajemen Januari 2018
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

The purpose of this study was to analyze the factors that influence the decisionof the students chose to study in Obstetrics Prodi STIKES Muhammadiyah Ciamis and analyze the factors that most influence the decision of the students chose to study in Obstetrics Prodi STIKES Muhammadiyah Ciamis. Collecting data in this study was conducted using a survey by questionnaire to 114 students by stratified random sampling method. Methods of data analysis using multiple linear regression, F test and test T. The result is a marketing mix that significantly is the product, place, and physical evidence. And that does not affect the marketing mix is price, promotion, place, and processes

Analisis Faktor-Faktor Yang Mempengaruhi Penerapan Akuntansi Akrual Pada Pemerintah Daerah Kabupaten Bantul Zulkifli, Zulkifli; Mandasari, Jayanti
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 5 No 1 (2018): Jurnal Riset Manajemen Januari 2018
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

The purposes of this study are : 1. to analyze the influence between the education level of financial staff on the application of accrual accounting. 2. to analyze the effect of the experience of running the cash basis toward accruals on the accrual accounting application. This research design is quantitative research by using regression test, where the principal data from samples of a population is collected by distributing questionnaire instrument. Hypothesis testing performed by Multiple Linear Regression was used to test the effect between variables of education staff finance level (X1) and experience running cash basis toward Accrual (X2) on Accrual Accounting (Y) application. The results of this study indicate that: a) The level of education of financial staff (X1) has a positive influence on the application of accrual accounting (Y). This is indicated by the results of research showing that staff education level has an explanation power of 59.3%. b) The result of experience analysis running cash basis toward accrual (X2) show value t count equal to 4,744 with sig. 0,000. Therefore the value of sig. <0.05 then Ho is rejected, which means experience running the cash basis (X2) has a positive effect on the application of accrual accounting (Y).

Pengaruh Pengalaman Usaha Dan Penggunaan Informasi Akuntansi Pelaku Usaha Mikro Kecil Menengah Terhadap Keberhasilan Usaha Firdarini, Khoirunnisa Cahya
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 6 No 1 (2019): Jurnal Riset Manajemen Januari 2019
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Accounting information has an important role to achieve business success, as well as for small businesses.This research examines the effect of business experience and accounting information system used toward business success with age of business as control variable. The population of this research are small and medium enterprises (SMEs) in creative industries sector operated in Yogyakarta district. Based on purposive sampling method, total sample of this research is 200 SMEs. Statistical tool utilized to test the hypothesis in this study is path analysis using structural equation modelling (SEM). The test result shows that business experience and accounting information have positive and significant effect to the success of SMEs.

MOTIVASI KERJA KARYAWAN UNIT TRANFUSI DARAH PALANG MERAH INDONESIA KOTA YOGYAKARTA Kuswandari, Roselina
JURNAL RISET MANAJEMEN SEKOLAH TINGGI ILMU EKONOMI WIDYA WIWAHA PROGRAM MAGISTER MANAJEMEN Vol 6 No 2 (2019): Jurnal Riset Manajemen Juli 2019
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

The problems examined in this study are how efforts should be made to increase the motivation of the employees. The study was conducted at the Blood Transfusion Unit of the Indonesian Red Cross (UPTD PMI) Yogyakarta, aiming at finding what efforts should be made to improve the motivation of the employees.The method used in this research is a close-ended question questionnaire employing a five-point scale of Likert and an open-ended question questionnaire. Data analysis method used is qualitative descriptive analysis. The data used are primary data obtained through questionnaires. Respondents of this study were employees of the blood transfusion unit (UTD PMI) of Yogyakarta city, numbering 35 people. The result shows that the perception of the motivation of the three aspects had an average value (grand mean motivation) of 3.2, which, according to the frequency table, is sufficiently good. Employees would eagerly carry out their jobs due to the satisfaction of their needs consisting of the existences of impulses, achievable hope, and rewards. Data from the open statements reveal there is a tendency from respondents to desire salary adjustment, communication, infrastructures and facilities for their works, safety and comfort while on duty, pleasure from working, and work rules which produce a rise of motivation while working. Research result and conclusion point out that employees? motivation for working can be improved by conducting evaluation.

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Contact Name
Arif Suwarjono

Contact Email
jrm_mm@stieww.ac.id

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+6285998000678

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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

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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

Abstract

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