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Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
Published by Universitas Muhammadiyah Semarang
ISSN : 20872836     EISSN : 25809482     DOI : 10.26714
Core Subject : Economy,
Economics, Econometrics & Finance
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang with registered number ISSN: 2087-2836 (Print) and ISSN: 2580-9482 (Online), is a peer-reviewed journal published two times a year (Maret and September) Manage by Accounting Department, Faculty of Economics and published by Universitas Muhammadiyah Semarang. Jurnal MAKSIMUM invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting, Management and cost accounting, Tax, Auditing, Accounting information systems, Accounting education, Accounting for non-profit organisations, Public sector accounting, Corporate governance, Corporate finance, Investments and Banking. Jurnal MAKSIMUM accepts the articles from Indonesia authors and other countries. Jurnal MAKSIMUM covered various of research approach, namely: quantitative, qualitative and mixed method.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol 1, No 2 (2011): Articles" : 7 Documents clear
ANALISIS ASPEK RASIONAL DALAM PENGANGGARAN PUBLIK TERHADAP EFEKTIVITAS PENGIMPLEMENTASIAN ANGGARAN BERBASIS KINERJA PADA PEMERINTAH SURAKARTA Fatchan Achyani; Bayu Tri Cahya
MAKSIMUM Vol 1, No 2 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v1i2.248

Abstract

AbstractPenelitian ini bertujuan untuk mengetahui pengaruh aspek rasional yaitu sumber daya, informasi, dan orientasi tujuan terhadap implementasi efektivitas anggaran berbasis kinerja. Penerapan anggaran berbasis kinerja dimaksudkan agar dalam perencanaan, pelaksanaan, dan pertanggung iawaban anggaran,setiap institusi publik tidak hanya mempertanggung jawabkan input-nya semata tetapi juga harus mempertanggungjawabkan untuk apa dan berapa output dan hasil (outcome) yang diperoleh dari setiap dana yang dibelanjakan. Dari analisis regresi yang dilakukan dapat disimpulkan bahwa variabel sumberdaya dan informasi, terbukti mempengaruhi secara positif efektivitas implementasi anggaran berbasis kinerja pada pemerintah kota Surakarta.Kata kunci : Efektivitas Implementasi Anggaran Berbasis Kinerja, Sumber Daya, Informasi, Orientasi Tujuan
ANALISIS PENGARUH TOTAL SERVICE QUALITY MANAGEMENT TERHADAP KEPUASAN PELANGGAN JASA TRANSPORTASI Ika Nurul Qomari; Afrizal Rahman
MAKSIMUM Vol 1, No 2 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v1i2.253

Abstract

AbstractThis research was conducted to analyze the influence of Total Service Quality Management to the customers satisfaction (the customers in this research were the user servicing Persada Tour & Travel of Yogyakarta agency) by using 5 dimensions of TSQM: physical quality dimension, supporting physical Quality, company/institution quality, technical Quality dimension, and interactive quality dimension.The method used for data collecting was survey method by giving question naires to the respondents. The technique used to take the samples of the research was purposive sampling. In this research validity and Reliability tests were conducted to ensure the validity and reliability of the research instruments. Data Analyzed used in the research were multiple linear regression, t test, and F test.The result of the research shows that there is an influence of Total Service Quality Management to the customers satisfaction on the dimensions of physical quality, supporting physical quality", company/institution quality, technical quality, and interactive quality dimension forward the business class train passengers, both partially and simultaneously of all dimension. The most influential dimensions to theCustomers satisfaction is the company/institution quality'.Keyword : Service Quality, Satisfaction
ANALISIS PEMBELAJARAN MATA KULIAH AUDITING (KOMPENTENSI DALAM AUDITOR JUDGMENT ) Ery Wibowo
MAKSIMUM Vol 1, No 2 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v1i2.249

Abstract

Abstrakproses pembelajaran mata kuliah auditing tidak bisa ditepaskan dengan tuntutan dunia praktik. Penerapan ilmu Auditing sebagai dasar kompetensi bagi profesi Auditor dalam dunia praktik membutuhkan perspeitif ilmu yang sangat luas. Pada prakteknya seorang Auditor tidak hanya cukup berbekal pemahaman secara kognisi terhadap ilmu Auditing yang berbasis pada ilmu akuntansi semata. Tetapi juga harus dituntut memiliki kemampuan interaksi sosial (soft skill). Makalah ini merupakan studi pustaka untuk mencoba membuat alur dalam mendisain sebuah proses pembelajaran bogi mata kuliah auditing yang memiliki dasar kompetensi bagi profesi Auditor.Kata kunci: pembelajaran, soft skill, audit djugment, kompentensi
PERILAKU RASIONAL PARA MANAJER DALAM PENGAMBILAN KEPUTUSAN PEMBIAYAAN MELALUI BANK SYARIAH Hardiwinoto Hardiwinoto
MAKSIMUM Vol 1, No 2 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v1i2.250

Abstract

AbstractThis study aims to explore the underlying motivations of managers in corporate financing. The method Used is to explore the literature, the predecessor of research and related theories. The results showed that the motivation underlying the financing decision is rational behavior of the managers.Keyword : motivations of managers, financing decision making, and Rational behavior of the managers.
E\/ALUASI IMPLEMENTASI DAN PENGUATAN NILAI- NILAI DASAR PERSYARIKATAN MUHAMMADIYAH PADA AMAL USAHA MUHAMMADIYAH BIDANG PENDIDIKAN Rr Sri Handari W
MAKSIMUM Vol 1, No 2 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v1i2.251

Abstract

AbstractMuhammadiyah merupakan gerakan lslam amar ma'ruf nahi munkar yang memiliki amal usaha. pendidikan yang tersebar di hampir seluruh wilayah Indonesia. Salah satu faktor penguat perkembangan ini adalah nilai-nilai Kemuhammadiyahan yang mencakup ukhuwah, ikhlas, dan kesungguhan. Namun pendidikan dasar, menengah, dan umum, saat ini perlu mendapat perhatian, mengingat persaingan pendidikan yang semakin tinggi. Idealnya nilai nilai pendiri ( Founding Father) akan mampu menjadi daya dorong amal usaha pendidikan sehingga mampu berkiprah secara optimal dalam usaha pendidikan di Indonesia.Penelitian ini merupakan penelitian deskriptif eksploraiif yang bertujuan mengevaluasi implementasi nilai-nilai persyarikatan pada Amal usaha Muhammadiyah bidang pendidikan. Hasil penelitian diharapkan memberikan kontribusi pada peningkatan kinerja amal usaha Muhmmadiyah melalui penguatan nilai kerja yang didasarkan pada nilai dasar persyarikatan Muhammadiyah.Kata Kunci : Amal usaha Muhammadiyah, Nilai dasar persyarikatan
INTERAKSI TANGGUNG JAWAB SOSIAL, KINERJA SOSIAL, KINERJA KEUANGAN DAN LUAS PENGUNGKAPAN SOSIAL (Uji Motif di Balik Social Responsibility Perusahaan Go publik di Indonesia) Nor Hadi
MAKSIMUM Vol 1, No 2 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v1i2.247

Abstract

AbstractThe research investigated is reciprocal relationship two motives responsibility are social motive and economics motive. The variable of the research are cost social performance, economics performance and social disclosure,  the have reciprocal relationship. Grand theory of the research is stakeholder and legitimacy theory.The objective of this research are b investigate direct effect and reciprocal effect of research variables. The Result from study show that different level of social disclosure The resulted of hipotetico testing, indicate (l) direct effect of social cost on social performance (H1) and social cost on social disclosure (H4) are significant (a = 0.100). (2) The reciprocal affect of differential stock price on social disclosure (H6C) social performance on return on equity (H5) and social performance on return on assets (H5) are significant  (α=0.100) Based on content analysis in annual report and hipotetic testing indicate motive content on (social motive and economics motive) in social responsibility are existed. The motive content are effective, {will be contingent. There are (reciptocal) relationship. The firm should be based on community excess concept in social responsibility practice.Keyword : Corporate Social Responsibility, Social Cost, Social Disclosure, Social performance, Financial Performance
PENGARUH KONFLIK KEAGENAN TERHADAP CORPORATE GOVERNANCE DAN KINERJA PERUSAHAAN Wahyu Manuhara Putra
MAKSIMUM Vol 1, No 2 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v1i2.252

Abstract

AbstractThis study aimed to test whether the Corporate Governance associated the Agent- Conflicts This research Used exploratory principal components analysis and kanonikal analysis on 6 individual governance variables to get the 5 factors representing different dimensions of corporate governance and treasures the agent, conflict firms based on 7 agency conflict proxies used in the literature. Results of analysis found thatCompanies with greater agency conflict has a mechanism for better corporate governance, in particular that the low ownership structure has a high impact on institutional ownership. Overall the result support the theory that the existence and role of corporate governance mechanisms on firm is a function of agencyConflict in the company. Keyword : Agency Conflicts, Corporate Governance, exploratory principal components analysis, kanonikal analysis

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