Organum: Jurnal Saintifik Manajemen dan Akuntansi
Organum: Jurnal Saintifik Manajemen dan Akuntansi is published by Fakultas Ekonomi dan Bisnis, Universitas Winaya Mukti. This peer-reviewed journal is designated to publish articles that report the results of research in management and accounting science.
Articles
80 Documents
<![CDATA[Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak: Dampak Penerapan Mandatory Disclosure Rules (Studi pada Negara-negara Anggota G-20) ]]>
<![CDATA[Sugandi, Rezza Regia]]>;
<![CDATA[Prawira, Ida Farida Adi]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 2, No 1 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2019 ]]>
Publisher : <![CDATA[Winaya Mukti University ]]>
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DOI: 10.35138/organum.v2i1.55
<![CDATA[This study aims to examine the effect of the aggressiveness of financial reporting on tax aggressiveness behavior and examine the differences in tax aggressiveness behavior between before and after the implementation of mandatory disclosure rules. This study used data sourced from the financial statements of companies listed on investing.com for the 2016-2017 period. The samples used were 54 companies. The data analysis method used descriptive statistical analysis using panel data regression. The results showed that the aggressiveness of financial reporting affected the tax aggressiveness and there was no difference in the behavior of tax aggressiveness between before and after the implementation of mandatory disclosure rules.]]>
<![CDATA[Strategi Operasi Berbasis Lean Six Sigma sebagai Usaha Peningkatan Service Level ]]>
<![CDATA[Sari, Rini Mulyani]]>;
<![CDATA[Nugraha, Evan]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 2, No 1 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2019 ]]>
Publisher : <![CDATA[Winaya Mukti University ]]>
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DOI: 10.35138/organum.v2i1.59
<![CDATA[The development of the automotive industry in Indonesia made the level of competition even tighter, so Auto2000 Setiabudhi tried to provide periodic maintenance services, especially for the replacement of New Avanza Veloz disc brakes. The purpose of this study was to reduce the processing time of the New Avanza Veloz disc brake replacement to increase the Auto2000 Setiabudhi service level. However, the results of observations found that the time for disc brake replacement was exceeded the requirements set by the company. The observation was carried out for two years, from 2017 to 2018. Obtained also information from observations that there was an increase in the processing time gap of 0.84%, an increase in service level gap of 5.17%, while waste that occurred was waste waiting and motion. The method used in this study is based on Lean Six Sigma. The results obtained after improvements were made to a reduction in processing time by 50%, reduction in waste waiting, and motion and the achievement of service levels by 100%.]]>
<![CDATA[Konsep Design Thinking pada Lembaga Bimbingan Belajar Smartnesia Educa ]]>
<![CDATA[Fauzi, Ahmad Hadi]]>;
<![CDATA[Sukoco, Iwan]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 2, No 1 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2019 ]]>
Publisher : <![CDATA[Winaya Mukti University ]]>
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DOI: 10.35138/organum.v2i1.50
<![CDATA[Design thinking has become one of the model approaches that can be carried out by a business entity. The design concept approach model is widely chosen because it has several stages and thought lines that are systematic, mutually sustainable, understanable and applicable. Therefore, this study aimed to determine the use of design thinking approach models in business entities, which are the research locus, namely in Smartnesia Educa. This research used a descriptive analysis method using a qualitative approach. The data collected was secondary and primary data in the form of interviews and supporting documents in Smartnesia Educa. The results of this study indicated that Smartnesia Educa had applied the design thinking in its operational business processes to become heterogeneous tutoring and could be accepted by all levels of economic and social markets.]]>
<![CDATA[Tinjauan Literatur Kepemimpinan Transformasional pada Usaha Kecil Menengah (UKM) ]]>
<![CDATA[Lazuardi, Muhammad Lutfi]]>;
<![CDATA[Rizal, Muhammad]]>;
<![CDATA[Arifianti, Ria]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018 ]]>
Publisher : <![CDATA[Winaya Mukti University ]]>
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DOI: 10.35138/organum.v1i2.37
<![CDATA[Transformational leadership is a leadership style. The leader, capable of identifying the changes that need to be made, creating a vision to guide the changes through inspiration and implementing them under group commitment. The role of a leader in exerting his/her influences is so important for supporting the company activities, including Small and Medium Enterprises (SMEs). A comprehensive understanding of the state-of-the-art of transformational leadership is still needed. Therefore, this article aims to classify, identify scientific publications and carry out a thematic analysis of the latest literature to create an extensive and detailed understanding of transformational leadership specifically in Small and Medium Enterprises (SMEs). The research method was conducted by using Systematic Mapping Study (SMS) to analyze scientific publications of transformational leadership in Small and Medium Enterprises (SMEs) which were generated based on the focus and type of research from time to time. The results of this study produced a categorization and quantification of transformational leadership studies in various dimensions as well as an overview of topics and trends in transformational leadership research in Small and Medium Enterprises (SMEs) today.]]>
<![CDATA[Studi Tata Kelola Perusahaan yang Baik melalui Kinerja Perusahaan: Studi Pemetaan Sistematik ]]>
<![CDATA[Nurjamilah Nurjamilah]]>;
<![CDATA[Muhamad Rizal]]>;
<![CDATA[Ria Arifianti]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v1i2.36
<![CDATA[The implementation of Good Corporate Governance is a concept that emphasizes the importance of the rights of shareholders to obtain information correctly, accurately, and on time. But a thorough understanding of the state-of-art of Good Corporate Governance is needed. Therefore, this article aims to classify, identify scientific publications and conduct thematic analyzes of the current literature to create extensive and detailed understanding in the field of Good Corporate Governance. The research method is carried out by means of the Systematic Mapping Study (SMS) to study scientific publications in the field of Good Corporate Governance which are based on the focus and type of research from time to time. The results of this study resulted in the categorization and quantification of the Good Corporate Governance study in various dimensions as well as an overview of current research topics and trends.]]>
<![CDATA[Pengaruh Kebijakan Dividen terhadap Harga Saham (Studi pada Perusahaan Pertambangan di Bursa Efek Indonesia 2008-2012) ]]>
<![CDATA[Irma Kurnia Fitri]]>;
<![CDATA[Imas Purnamasari]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v1i1.24
<![CDATA[Dividend policy is a decision that can be taken by the company in deciding whether the profit earned will be distributed in the form of dividends or retained for reinvestment. Bonuses could be used as a signal by investors to make investment decisions that will affect the company's stock price. The main purpose of this study is to identify whether dividend policy could convey information to the market which generates a reaction on stock prices. Research methods used descriptive and verification. An indicator of dividend policy was the dividend payout ratio, and stock prices used in this study was the closing share price. Samples in this study were ten mining companies on the Indonesia Stock Exchange that regularly pay dividends in 2008-2012. Analysis of the data used was a simple linear regression. Based on the research showed that the dividend policy affected stock prices.]]>
<![CDATA[Pengaruh Nilai Pasar, Profitabilitas, dan Leverage terhadap Harga Saham (Studi pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2013—2017) ]]>
<![CDATA[Silviana Agustami]]>;
<![CDATA[Pitriani Syahida]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 2, No 2 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2019 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v2i2.52
<![CDATA[This study aims to determine the influence of market value, profitability, and leverage on the stock price of Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange for the period 2013 to 2017. The sample of this study was 20 companies by using purposive sampling method. Hypotheses testing was done by using multiple regression analysis with software tools SPSS 24. The results of hypotheses testing showed that market value had a positive effect on stock price, profitability had a positive effect on stock price, and leverage had a negative effect on the stock price. So, the implications for the company are expected to be able to maintain the value of leverage. That is due to the use of large long-term debt that causes the company to have a high level of risk so that investors avoid investing in the company.]]>
<![CDATA[Konsep Design Thinking pada Lembaga Bimbingan Belajar Smartnesia Educa ]]>
<![CDATA[Ahmad Hadi Fauzi]]>;
<![CDATA[Iwan Sukoco]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 2, No 1 (2019): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2019 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v2i1.50
<![CDATA[Design thinking has become one of the model approaches that can be carried out by a business entity. The design concept approach model is widely chosen because it has several stages and thought lines that are systematic, mutually sustainable, understanable and applicable. Therefore, this study aimed to determine the use of design thinking approach models in business entities, which are the research locus, namely in Smartnesia Educa. This research used a descriptive analysis method using a qualitative approach. The data collected was secondary and primary data in the form of interviews and supporting documents in Smartnesia Educa. The results of this study indicated that Smartnesia Educa had applied the design thinking in its operational business processes to become heterogeneous tutoring and could be accepted by all levels of economic and social markets.]]>
<![CDATA[Tinjauan Literatur Kepemimpinan Transformasional pada Usaha Kecil Menengah (UKM) ]]>
<![CDATA[Muhammad Lutfi Lazuardi]]>;
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Ria Arifianti]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v1i2.37
<![CDATA[Transformational leadership is a leadership style. The leader, capable of identifying the changes that need to be made, creating a vision to guide the changes through inspiration and implementing them under group commitment. The role of a leader in exerting his/her influences is so important for supporting the company activities, including Small and Medium Enterprises (SMEs). A comprehensive understanding of the state-of-the-art of transformational leadership is still needed. Therefore, this article aims to classify, identify scientific publications and carry out a thematic analysis of the latest literature to create an extensive and detailed understanding of transformational leadership specifically in Small and Medium Enterprises (SMEs). The research method was conducted by using Systematic Mapping Study (SMS) to analyze scientific publications of transformational leadership in Small and Medium Enterprises (SMEs) which were generated based on the focus and type of research from time to time. The results of this study produced a categorization and quantification of transformational leadership studies in various dimensions as well as an overview of topics and trends in transformational leadership research in Small and Medium Enterprises (SMEs) today.]]>
<![CDATA[Pengaruh Biaya Produksi terhadap Laba Kotor ]]>
<![CDATA[Asep Mulyana]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 1 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2018 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
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DOI: 10.35138/organum.v1i1.21
<![CDATA[This research is to determine the influence of the production costs of PT Indo Rama Synthetics Tbk and PT. Pan Brothers Tbk on gross profit. This research used financial statements data from financial reports that published from 2011-2015 in Indonesia Stock Exchange (Bursa Efek Indonesia). Data analysis in this research used descriptive analysis, normality test, correlation, and coefficient test of determination, while in the research hypothesis testing using the t-test. The result of this research proved that production cost had a correlation value at 78%, which means had a strong correlation, a coefficient determination at 60.8% and the rest 39.2% influenced by another factor. The result of regression analysis = Y: 167.628, 498 + 0,071X had significant effect because t-value = 3.522 > t-table = 1.833 with significance value 0.008 > 0.05.]]>
