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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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AKUNTANSI PENILAIAN DAN PENCATATAN PERSEDIAAN STONEWAREMENJADI BAHAN BAKU KERAMIK SEBAGAI DASAR PENENTUAN LABA KOTOR YANG WAJAR MENURUT TEORI AKUNTANSI KEUANGAN I Nyoman Normal; I Wayan Wardita
Forum Manajemen STIMI Handayani Denpasar Vol 12 No 2 (2014): Jurnal STIMI Vol. 12 No. 2 - 2014
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

The aims of this research that relate stoneware inventory to ceramics rawmaterial were : (1) Calculate value of ending inventory as component of current assetby inventory valuation method; (2) Calculate of cost of goods soldas component ofincome statement; (3) Record of ending inventory and cost of goods sold use phisicand perpectual method; and (4) Determinate influence ofinventory valuation methodto grossprofit. The research results that relate stoneware to ceramics raw materialwere : (1)The using of recording method (physic and perpectual) and valuation (firstin first out, last in first out, and moving average) at UPT PSTKP Bali technologyservices influence of financial statements element, such as ending inventory, cost ofgoods sold, and gross profit; (2) The using of physic method into record stonewarecould influence : (a) ending inventory : decrease 4,37% (last in first out method),decrease 1,17% (weighted average method), (b) cost of goods sold : increase 0,09%(last in first out method), increase 0,02% (weighted average method), (c)grossprofit : decrease 1,02% (last in first out method), decrease 0,27% (weighted averagemethod); (3) The using of perpectual method into record stoneware could influence :(a) ending inventory : decrease 1,26% (first in first out method), decrease 4,37% (lastin first out method), increase 2,76% (moving average method), (b) cost of goods sold: decrease 0,08% (first in first out method), increase 0,09% (last in first out method),decrease 0,05% (moving average method), (c)gross profit : increase 0,91% (firstin first out method), decrease 1,02% (last in first out method), and increase 0,65%(moving average method); (4) If the buying price is increase too, so that the using offirst in first out method would increase ending inventory, decrease cost of goods sold,and increase gross profit; and (5) If the buying price is decrease too, so that the usingof first in first out method would decrease ending inventory, increase cost of goodssold, and decrease gross profit.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empirirs Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2016) Alfonsia Klofilda Suryati; Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti
Forum Manajemen STIMI Handayani Denpasar Vol 17 No 2 (2019): Jurnal STIMI Vol. 17 No. 2 - 2019
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

The value of firm is something that can be seen through several share prices of the firm itself. To increase value of the firm, they should escalate consumer reliance, and conducting social responsibility is one way to increase society reliance to the company so as to increase the value of the firm itself. This study aims to determine the effect of corporate social responsibility to value of the company with profitability as moderating variable.The population used in this study are the mining companies registered in Bursa efek Indonesia period 2014 – 2016. Purposive sampling is method used in this research with the sample as much as 19 mining companies. MRA (Moderated Regression Analisys) is used as data analisys technique with interaction tests. The results of the study show that corporate social responsibility variables do not affect the firm value. Profitability as a moderating variabels cannot moderate correlation between Corporate Social Responsibility with firm value. However, profitability as independent variable has an affect to firm value.
CELAH-CELAH PENURUNAN SUKU BUNGA PINJAMAN DALAM RANGKA MEMBERDAYAKAN UMKM I Wayan Wardita; Ni Made Gunastri
Forum Manajemen STIMI Handayani Denpasar Vol 10 No 1 (2012): Jurnal STIMI Vol. 10 No. 1 - 2012
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

Globalization in the fi eld of industry cannot be avoided along withthe development of telecommunication. By the development of communicationstechnology, the business competitions are more competitive. Therefore, the cellularoperators compete to provide excellent service by offering a wide range of productvariants all of which focused on increasing customer satisfaction. The increasing ofcustomer satisfaction will result in the increase of customer loyalty. And that is alsoimplemented by Telkomsel (Kartu Halo), one of the cellular operators. The KartuHalo outlet in Tabanan optimizes their various facilities and services to enhancecustomer satisfaction. However, customer complaints always arise and result in thedeclining number of costumer who activated the card in Kartu Halo Outlet in Tabanan. From that point we will questioning, is there any infl uence of customer satisfaction on customer loyalty. The results of the study show that customer satisfaction has asignifi cant effect on customer loyalty. So it is suggested to the company managementto constantly improve customer satisfaction through the improvement of qualityservice, which in turn is expected to increase customer loyalty.
PERSEPSI WISATAWAN TERHADAP WISATA SELFIE SEBAGAI DAYA TARIK WISATA DESA WANAGIRI SUKASADA BULELENG BALI Ni Kadek Widyastuti; Ni Luh Christine Prawita Sari Suyasa
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

The purpose of this research is to identify tourists perception of wisata selfie as a tourist attraction.The potential of the village that has concept 4A (attraction, accessibility, amenities, dan Ancillary).As the respondents were 30 foreign and domestic travelers. Sampling is done by accidental sampling technique.The results show the Indicator of the perception in terms of tourist attractions variables, that gaining excellent ratings is the photography, with an average score of 4.5. Indicator of the accessibility variable that gain the excellent amenities is the location of objects with an average score of 4,3. Indicator of the amenities variable that gain the good assessment is the hotel, souvenir market, and restuarant with an average score of 4,1.The last variable is tourism organizations and indicator that gain good perception is the cleanliness, Security, Promotion and Information for Tourist with a score average of 4.0, 3,9 and 3,8. Based on the research results, the existence of Wanagiri village as a tourist attraction overall gotgood perception assessmentand mustbe followedup indicators that is considered badbytherespondents, inorder to improve the assessment perception of visitors.
ANALISIS KESESUAIAN IMPLEMENTASI BUDAYA ORGANISASI 7 KARAKTER PADA MAHASISWA UNIVERSITAS DHYANA PURA Yeyen Komalasari
Forum Manajemen STIMI Handayani Denpasar Vol 17 No 2 (2019): Jurnal STIMI Vol. 17 No. 2 - 2019
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

Organizational Culture is a very important factor in improving organizational effectiveness. Organizational culture can be a major competitive advantage instrument, when organizational culture supports organizational strategies and can answer or overcome environmental challenges quickly and accurately. The Organizational culture "Undhira's Seven Characters" are: Self Confidence, Integrity, Pluralism, Intra-entrepreneurship, Servant Leadership, Professionalism, and Globaly. The study was conducted on 70 Undhira Management Study Program students who have completed 7 character learning. Based on the importance-performance analysis, the 14 indicators of 7 characters Undhira, only indicator of the Professional variable, namely Competent, who scores 103.23%, above 100%, this means that competent has been very strong effect to their behavior. But 13 other indicators have suitability levels below 100%, which means that the overall organizational culture of the 7 Characters Undhira have not been firmly rooted. Even so, it does not mean that the results obtained are bad, given the lowest suitability level of 80, 31% or above 50%, so the organizational culture of 7 characters can be well received, but the adaptation process must be carried out continuously. Based on the Cartesius Diagram, Quadrant A is an indicator whose handling needs to be prioritized, namely: Innovative capture opportunities, Ethics of superior work ethic, and Competitive collaboration interactions. Based on the Suitability Level Analysis, the indicator of competitive collaboration interaction needs to get the first priority in reform, because it has the lowest suitability level of 80.31 %. While the competent indicator gets the last priority because it has the highest suitability level of 103.23%.
STRATEGI PENGEMBANGAN WISATA SPIRITUAL PURA DALEM BALINGKANG DI DESA PINGGAN KECAMATAN KINTAMANI Ni Wayan Ari Sudiartini; Ni Made Ana SastraDewi
Forum Manajemen STIMI Handayani Denpasar Vol 17 No 2 (2019): Jurnal STIMI Vol. 17 No. 2 - 2019
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

Tourism is a variety of tourism activities and is supported by a variety of facilities and services provided by the community, entrepreneurs, central government and local governments. The development of Bali tourism has expanded to the corners of the village. In this study aims to determine the strategy of tourism development, especially spiritual tourism. The location of this research is in the suburb village of Kintamani district, Bangli Regency. This study uses qualitative research with descriptive methods and with a SWOT approach to discuss the contents. Data collection techniques by means of interviews, observation and documentation. The informants in this study were six people, namely the Sub-district Bendesa Adat, Jro Mangku Pura Dalem Balingkang, Prajuru Adat Pinggan, one of the rural village communities, one of the visitors to Pura Dalem Balingkang and a travel driver who drove passengers at Pura Dalem Balingkang. The results of this study indicate the spiritual tourism potential of Dalem Balingkang Temple in the form of temples, wantilan for staging ballet and gamelan, daily worship (Mebanten), religious ceremonies, and religious lectures (Darmawacana). The strategy used to develop spiritual tourism in Dalem Balingkang Temple is generally an improvement in aspects of accessibility, widening parking area, making tourism management bodies, and adding IT facilities and infrastructure, as well as training and community development.
PENGARUH MANAJEMEN LABA, RASIO KEUANGAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PERINGKAT OBLIGASI Kiki Akbar Rizki; Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti
Forum Manajemen STIMI Handayani Denpasar Vol 16 No 2 (2018): Jurnal STIMI Vol. 16 No. 2 - 2018
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Bond rating is a transferable medium-term debt that contains a promisefrom the issuing party to pay the interest at a specified period and settle the debtprincipal at a predetermined time to the bond buyer. This study aims to re-examinethe influence of earnings management, financial ratios, and corporate governancemechanisms on bond ratings. The sample in this study are 10 financial and nonfinancial companies listed on Indonesia Stock Exchange for period 2013-2016.Research sample determination is using purposive sampling method. Research datawas analyzed by using logistic regression analysis. The results showed that earningsmanagement does not affect the bonds rating which shown with a significance value of 0.284. The financial ratios also has no effect on bond’s rating which is shown with a significance value of 0.856. And corporate governance also has no significanteffect on bonds rating with significance level of 0.885.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI (SIA) PADA DINAS KESEHATAN PROVINSI BALI I GUSTI AYU RATIH PERMATA DEWI; PUTU DIAH PUTRI IDAWATI
Forum Manajemen STIMI Handayani Denpasar Vol 17 No 2 (2019): Jurnal STIMI Vol. 17 No. 2 - 2019
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Abstract

This study aims to determine the factors that influence the performance of accounting information systems at the Bali Provincial Health Office. The data used are primary data in the form of questionnaires. Sample selection using saturated sampling method, namely the technique of determining the sample if all members of the population are used as a sample of 30 employees of the public section and staff of the Bali provincial health office. The test results show that User Involvement, HR Capability, Top Management Support affect the performance of the Accounting Information System (SIA).
PENGARUH FAKTOR BUDAYA, SOSIAL, PRIBADI, PSIKOLOGI, DAN BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN KEBAYA PADA BUTIK LESTARI DI DENPASAR Putri Anggreni; Putu Wahyu Pratiwi
Forum Manajemen STIMI Handayani Denpasar Vol 18 No 1 (2020): Jurnal STIMI Vol. 18 No. 1 - 2020
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Abstract

The purpose of this study was to obtain explanative findings that tested the influence of social factors on purchasing decisions, cultural factors on purchasing decisions, personal factors on purchasing decisions, psychological factors on purchasing decisions, and the marketing mix of purchasing decisions. The research design used in this research is a causal quantitative research design. Methods of data collection using questionnaires, which then analyzed by using multiple regression with the classical assumption test. The result of research indicate that there is significant influence froom social factor to purchasing decision with contribution of 76.9%, cultural factor to purchasing decision with contribution of influence equal to 93.8% and personal factor to purchasing decision with contribution of 61.4%, psychological factor to purchase decision of influence contribution equal to 51.4%, and marketing mix to purchasing of influence contribution equal to 52.9%.
PENGARUH ARSITEKTUR KEUANGAN, CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PERBANKAN DI INDONESIA Ni Ketut Karwini; I Nyoman Widhi Astawa
Forum Manajemen STIMI Handayani Denpasar Vol 18 No 1 (2020): Jurnal STIMI Vol. 18 No. 1 - 2020
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Abstract

This study aims to analyze and explain the influence of financial architecture dimension consisting of ownership structure, capital structure and corporate governance as well as adding another variable that is CSR to firm value. This study was conducted at banks listed in Indonesia Stock Exchange (IDX) period 2017 using secondary data source, consisting of 81 bank, of which 76 banks as a sample because it has complete data. The analysis method used is linear regression analysis, multiple correlation analysis, determination analysis and t test. The results showed that the financial architecture, capital structure, corporate governance and CSR have a positive and significant impact on firm value.

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