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INDONESIA
Forum Manajemen
Published by Sekolah Tinggi Ilmu Manajemen Indonesia Handayani
ISSN : 08540616     EISSN : 25991299     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
FM memiliki fokus utama pada pengembangan ilmu-ilmu Manajemen. Lingkup ranah ilmu manajemen antara lain meliputi; tetapi tidak hanya terbatas pada: Manajemen Keuangan, Manajemen Pemasaran, Manajemen SDM, Manajemen Perkantoran, dan Manajemen Bisnis Pariwisata, dan Kesekretariatan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 478 Documents
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POTENSI RETRIBUSI PARKIR DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN GIANYAR Ni Nyoman Sri Ratnawati
Forum Manajemen STIMI Handayani Denpasar Vol 10 No 2 (2012): Jurnal STIMI Vol. 10 No. 2 - 2012
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

The applicability of the law Number 32 of 2004 concerning RegionalGoverment and the law Number 33 of 2004 concerning Financial Equalizationbetwen the Central Goverment and the Regional Goverment, has led to a new eraof how the government is implemented in the regions so that more responsibilitiescan be assumed for attending to decentralized matter. Therefore Gianyar Regencyis always made to make the effort to increase its revenues. Local government localcontains of Original Local Government Income, equilibrium cost and other legallysources. Parking retribution as one of original local government income, remainingthat Gianyar regency, it is needed to give attention optimally for the real parkingretribution potency as a based on taking policy in parking retribution collectionsystem. So the potencial to be developed because it can increase the contribution,growth is also quite effective in increasing the revenue developed area in Gianyarregency.
THE EFFECT OF CORPORATE GOVERNANCE MECHANISM ON BOND RATINGS OF PUBLIC COMPANIES IN INDONESIA I Putu Kamyarta Ariwangsa; Nyoman Abundanti
Forum Manajemen STIMI Handayani Denpasar Vol 11 No 2 (2013): Jurnal STIMI Vol. 11 No. 2 - 2013
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

Corporate governance mechanism is a system of corporate governance,which refers to the division of authority between all parties (shareholders, managementand board of directors) that determines the direction and financial performance.This study aimed to determine the effect of corporate governance mechanismsare proxied by institutional ownership, independent commissioners, managerialownership, quality audit and the audit committee of the company’s bond ratings onIndonesian public. The population in this study is that corporate bonds listed on theIndonesia Stock Exchange and is still in circulation from 2008 to 2010. Method ofsampling done by purposive sampling method, and based on the criteria specifiedthen the number of samples were 140 samples. Hypothesis testing techniques usedmultiple linear regression analysis with the tools of SPSS version 18.0 applications. The results showed that: (1) corporate governance mechanisms are proxied by anindependent commissioner, audit quality and audit committee significant positiveeffect on bond ratings. (2) two other proxy of institutional ownership and managerialownership is not a significant positive effect on corporate bond ratings. Based onthe results of the study suggested further research to investigate using other proxiesof corporate governance mechanisms such as by using the Corporate GovernancePerception Index (CGPI) as additional variables that are used in this study.
PENGARUH KESELAMATAN DAN KESEHATAN KERJA TERHADAP KOMITMEN ORGANISASIONAL DAN KINERJA KARYAWAN Anak Agung Sagung Shinta Damayanthi; Desak Ketut Sintaasih
Forum Manajemen STIMI Handayani Denpasar Vol 14 No 2 (2016): Jurnal STIMI Vol. 14 No. 2 - 2016
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

Occupational health and safety are important aspects which should benoted the company, so that employees avoid the risk of accidents at work, especiallyin companies that are vulnerable to the risk of accidents and occupational health.The purpose of this study was to describe the effect of health and safety on theorganizational commitment and performance of employees. The study was conductedat PT. Dewata Gassari Denpasar, with a sample of 81 employees as respondents.Data were analyzed using path analysis. The results showed that safety and healthpositive and significant impact on organizational commitment. Work safety andoccupational health are also positive and significant impact on employee performanceand organizational commitment has a positive and significant effect on employeeperformance. These results provide evidence that the better the company facilitatesemployees with occupational health and safety program, it will be able to push theorganizational commitment of employees, and ultimately improve performance.
STRATEGI PEMASARAN PT. JAN’S TOURS & TRAVEL SERVICE DALAM MENINGKATKAN KEDATANGAN WISATAWAN AUSTRALIA Tettie Setiyarti; Ida Ayu Made Adnyani; Ida Bagus Radendra Suastama
Forum Manajemen STIMI Handayani Denpasar Vol 17 No 1 (2019): Jurnal STIMI Vol. 17 No. 1 - 2019
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

Bali as one of the tourist destinations in Indonesia that is able to attract many domestic tourists or foreign tourists have developed many forms of facilities and infrastructure. One of them is the needs of tourists about information or booking tour packages that can be accessed easily.The purpose of this research is to know the marketing strategy in order to increase the arrival of Australian tourists at PT Jan’s Tours & Travel Service in marketing and selling the product to the consumer as well as supporting factors and inhibiting the increase of tourist arrivals. This research method through data collecting technique by observation, in-depth interview (interview) and documentation with qualitative descriptive technique. Result of this study is with the implementation of the 7P strategy able to increase the level of visits of foreign tourists, especially those from Australia
AKUNTANSI BAHAN SISA STONEWARE BSK-4 PADA PRODUKSI ASBAK COKLAT (D 11,0 CM – T 5,5 CM) I Nyoman Normal; Wiryawan Suputra Gumi
Forum Manajemen STIMI Handayani Denpasar Vol 13 No 2 (2015): Jurnal STIMI Vol. 13 No. 2 - 2015
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

The aims of this research were: (1) To know the cost of goods manufacturedBSK-4 stoneware; (2) To know the accounting treatment of scrap material; (3)To know the influence of accounting treatment of scrap material to cost of goodsmanufactured brown astray; and (4) To know the influence of accounting treatmentof scrap material to net profit margin brown astray. The research results shew that:(1) The the cost of goods manufactured BSK-4 stoneware was Rp 2.633,76 each kg.The BSK-4 stoneware is a work in process goods, because it was an result from production process of quartz, kaolin, Kalimantan clay, RRT feldspar, andit was araw material to produce ceramics goods that is brown astray; (2) The productionprocess of brown astray (d 11,0 cm - h 5,5 cm) based Kalimantan clay create scrapmaterial, that is BSK-4 stoneware about 3% or 0,012 kg. Its scrap material wasnot sold and its creating was caused by its ordering characteristic. The accountingtreatment of BSK-4 stoneware annihilation cost was load on brown astray order,by debit of work in process goods - raw material cost, and credit of raw materialcost; (3) The accounting treatment of scrap material BSK-4 stoneware was influenceof cost of goods manufactured brown astray. Cost of goods manufactured brownastray before accounting treatment of scrap material was Rp 19.801,35, and afteraccounting treatment of scrap material was Rp 19.819,35 each unit, so it wasdecrease Rp 18,00 each unit; and (4) The accounting treatment of scrap materialBSK-4 stoneware was influence of net profit margin brown astray. Net profit marginbrown astray before accounting treatment of scrap material was Rp 2.780,44, andafter accounting treatment of scrap material was Rp 2.784,56 each unit, so it wasdecreaseRp 4,12 each unit.
PENGARUH KEMAMPUAN KERJA, STRES KERJA DAN ETOS KERJA TERHADAP KINERJA KARYAWAN Made Siska Dwi Jayanthi; Ni Nyoman suryani
Forum Manajemen STIMI Handayani Denpasar Vol 16 No 1 (2018): Jurnal STIMI Vol. 16 No. 1 - 2018
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

This research aims to find out and analyze the influence of work ability, work stress and work ethic are partial or simultaneous performance against CV Waja Motor Blahbatuh using 50 samples (all employees). Technical analysis is the Study of the instrument Test (test validity, Reliability Test), a classic Assumption Test (test of Normality, test Multicollinearity Test, Heteroskedasitas), test the hypothesis (Multiple Linear regression analysis, Correlation Analysis of multiple Determination, analysis, test, test t) F. Research results based on multiple regression analysis of acquired patterns of positive influence the ability of work and work ethic against the performance of the employees and the pattern of negative influences of work stress on performance of employees. F test results show that Fhitung registration (24.607). Therefore Fhitung is greater than Ftabel (2.84) means the simultaneous work ability, work stress and work ethic of significant effect on performance of employees. T test results for variable working ability obtained thitung (2.491) greater than ttabel (2.021), means the ability of a significant effect on performance of work of employees. To work stress variables obtained thitung (-2.221) greater than ttabel (-2.021), mean work stress and significant effect on performance of employees. And for variable work ethic earned thitung (2.714) greater than ttabel (2.021), meaning influential work ethic and significantly to the performance of the employee.
EVALUASI PROSES PEMBUATAN PATUNG JANGIR PADA UPT PSTKP BALI – BPPT TAHUN 2014 I Nyoman Normal
Forum Manajemen STIMI Handayani Denpasar Vol 13 No 1 (2015): Jurnal STIMI Vol. 13 No. 1 - 2015
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

The aims of this research that relate production process of jangir statue(p 11 cm, l 4 cm, t 14 cm) use stove size differently are: (1)To know the influence ofstove sizing to cost of goods manufactured loading jangir statue; (2) To know theinfluence of stove sizing to gross profit recognition jangir statue; and (3) To knowthe influence of stove sizing to inventory turnover calculationjangir statue. Theresearch results shew that: (1) The stove sizing influent of cost production loading jangir statue (p 11 cm, l 4 cm, t 14 cm). The decreasing trend ofcost of goods manufactured jangir statue (p 11 cm, l 4 cm, t 14 cm use midle size stove was 0,96%,and big size stove was 1,15%; (2) The stove sizing influent of gross profit recognitionjangir statue (p 11 cm, l 4 cm, t 14 cm). The bigger stove sizing cause bigger grossprofit jangir statue. The increasing trend ofgross profit jangir statue (p 11 cm, l 4cm, t 14 cm) use midle size stove was 7,05%, and big size stove was 15,06%; dan(3) The stove sizing did not influent of inventory turnover jangir statue (p 11 cm, l 4cm, t 14 cm). The small stove, the middle stove size, and the big stove result the sameinventory turnover, that is 21,43 times.
ANALISIS PENGARUH LINGKUNGAN KERJA FISIK TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING I Made Purba Astakoni; Wiryawan Suputra Gumi
Forum Manajemen STIMI Handayani Denpasar Vol 15 No 2 (2017): Jurnal STIMI Vol. 15 No. 2 - 2017
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

The purpose of this study are (1) to analyze the effect of the physical work environment on job satisfaction of employees at the Department of Culture in Denpasar; (2) To analyze the effect of the physical work environment on the performance of employees at the Department of Culture of Denpasar; (3) To analyze the effect of job satisfaction on the performance of employees at the Department of Culture in Denpasar; (4) To elucidate the role of job satisfaction in mediating the effects of the physical work environment on the performance of employees at the Department of Culture of Denpasar. Total population in this study were as many as 30 employees of the Department of Culture of Denpasar. Given the population is only 30 people, the entire population sampled and thus this study is a study with a sample saturated. In this study, analysis of data using the approach Partial Least Square (PLS). Based on hypothesis testing found that the physical work environment is positive and significant impact on job satisfaction means that the better the physical work environment also increase the job satisfaction of physical labor. Physical work environment positive and significant effect on employee performance. Research has found job satisfaction and significant positive effect on employee performance. Based on the results of research mediating role of job satisfaction on the physical work environment on employee performance showed that job satisfaction partially tested as mediating variables (Parthials Mediation) between the physical work environment on employee performance.
PENERAPAN BIAYA STANDAR DENGAN PENDEKATAN BIAYA PENUH DALAM MENGHITUNG HARGA POKOK PRODUKSI PROTOTIPE TEKO HIJAU BERDEKORASI PATRA PUNGGEL (D 17,5 CM – T 14,5 CM) SEBAGAI DASAR PENENTUAN HARGA JUAL DAN PERSEDIAAN AKHIR, SERTA PENGARUHNYA TERHADAP LAP I Nyoman Normal; I Wayan Wardita
Forum Manajemen STIMI Handayani Denpasar Vol 11 No 2 (2013): Jurnal STIMI Vol. 11 No. 2 - 2013
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

The aims of this research that relate for the green teapot prothotype whichdecorate of patra punggel (d 17,5 cm – h 14,5 cm) were : (1) To calculatecost ofgood manufactured; (2) To determine cost price; (3) To recognized ending inventory;and (4) To knew the influences of financial variable to financial statements currentperiod. The research results shew that : (1) Cost of good manufactured the greenteapot prothotype which decorate of patra punggel (d 17,5 cm – h 14,5 cm) actuallywas Rp 73.625,00 each unit, that followed by raw materal cost Rp 38.750,00, directlabour cost Rp 15.500,00, variable ovrehead cost Rp 11.625,00, and fixed overheadcost Rp 7.750,00, but according to Standard Costing systems (theoretically) was Rp85.698,44 each unit, that followed raw materal cost Rp 38.750,00, direct labourcost Rp 40.589,10, variable ovrehead cost Rp 4.688,71, and fixed overhead costRp 1.670,63. Cost of good manufactured green teapotprothotype actually smallerthan theoretically Rp 12.073,44; (2) Cost price the green teapot prothotype actuallywas Rp 84.668,75 each unit, that priceformed by cost ofgood manufactured Rp73.625,00 expected profit margin Rp 3.681,25, and operation expense Rp 7.362,50(marketing expense Rp 4.417,50 and general & administration expense Rp 2.945,00),but according to full cost pricing method (theoretically), cost price was Rp 98.553,20each unit, that priceformed by cost of good manufactured Rp 85.690,44, expectedprofit margin Rp 4.284,92, and operating expense Rp 8.569,04(marketing expenseRp 5.141,90 and general & administration expense Rp3.427,93). Cost price greenteapotprothotype actually smaller than theoretically Rp 13.884,45;(3) Endinginventory of green teapotprothotype actually was Rp 4.417.500,00, but accordingto Special identification (theoretically), ending inventory was Rp 5.141.906,40.Ending inventory of green teapot prothotype actually smaller than theoretically Rp 724.416,40; and (4) Financial variable actually that followed by cost of goods manufactured, cost price, and ending inventory green teapotprothotype causedfinancial statements actuallywas understated.
PENGARUH MOTIVASI FINANSIAL DAN NON FINANSIAL TERHADAP PRODUKTIVITAS KERJA KARYAWAN HOTEL ADI DHARMA KUTA BALI I Gusti Agung Istri Maruti Putri; Ni Nyoman Menuh
Forum Manajemen STIMI Handayani Denpasar Vol 16 No 2 (2018): Jurnal STIMI Vol. 16 No. 2 - 2018
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

A good hotel operational is based on good hotel management, so itminimize operational mistakes. A good hotel management supported by humanresources, work environment, work spirit, and good work discipline as well. All theseelements together will create a conducive working atmosphere in the management ofa hotel. This research was conducted to find out the influence of financian and nonfinancial motvation to work produktivity of employees in Adi Dharma Kuta Bali. Thisresearch This research used correlation regression analysis method. The samples ofresearch were employees of Adi Dharma Hotel Kuta amounted to33 people, eachgiven questionnaires according to the variables. Further data was analyzed using partial F test to see the effect of all variables simultaneously. From result of research got significant 0,000 which means that financial and non financial motivation hada significant effect on employee produktivity (p <0,05). The result of t test analysisis non financial moivation has a positive and significant effect on employee workproductivity, while the financial motivation has no significant effect on employeework productivity.

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