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Gedung Ki Bagus Hadikusuma (E3) Lantai 3, Universitas Muhammadiyah Yogyakarta Jalan Brawijaya, Tamantirto, Kasihan, Bantul Yogyakarta 55183
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INDONESIA
Jurnal Manajemen Bisnis
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 20868200     EISSN : 26226308     DOI : 10.18196/mb
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Manajemen Bisnis is a bilingual English peer-reviewed journal published twice a year (in March and September) by Universitas Muhammadiyah Yogyakarta in Collaboration with the Association of Management Department of Muhammadiyah Universities (APSMA PTM). Since its first issued in March 2010, Journal of Management Business has been aimed at facilitating a better comprehension of research-based management business sciences among academicians and researchers and thus to give a positive contribution and influence on the world of management business sciences
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Articles 6 Documents
 1 
Search results for , issue "Vol. 9 No. 1: March 2018" : 6 Documents clear
Impact Implementation Of Psak 70 Related To Tax Amnesty On Reporting Of The Firm (Case Study On Cv Btari Senja) Winarso, Widi; Panday, Rorim
Jurnal Manajemen Bisnis Vol. 9 No. 1: March 2018
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.9152

Abstract

This study aims to test how big the impact of the application of PSAK (Statement of Financial Accounting Standards) 70 to the Financial Statement of CV Btari Senja before and after tax amnesty applied. The sampling technique used is the triangulation time technique (triangle time). The sample is determined using the credibility method. This research uses the data of CV Btari Senja Financial Report in 2015 and 2016. The results of this study stated that the application of PSAK 70 related tax amnesty greatly affect the Financial Statements at CV Btari Senja, especially in Reports of Debt and Assets.
Geographic Information System Proposes Determination Of Business Location Feasibility: Case Study Small Business Culinary In Pontianak Ristyawan, Mochammad Ridwan
Jurnal Manajemen Bisnis Vol. 9 No. 1: March 2018
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.9153

Abstract

The growth of Small Medium Enterprises (SME’s) has increased significantly in Pontianak. The new entry of small business resulted high level competition in culinary industry. A small business culinary could be closed to bankruptcy because the determination of business location was not feasible and settle. The customer would be difficult to find the location of the small business because due to non-fixed locations. The owner of small business often ignores the selection of strategic location. Therefore, it is important to establish the appropriate business location feasibility. Geographic Information System (GIS) is an information system that able to visualize the determining factors as a result analyzed spatial data. Analytical Hierarchy Processing (AHP) is a method that used into decision making process with multi criteria and multi alternatives. The spatial data of GIS is used by AHP to determine feasible location of small business. The criteria of spatial data are the number of competitors, infrastructure of location, distance of supplier, rental price of location, population density and traffic density. The spatial data of GIS result the visualization of spreading data in real condition on digital map subsequently be analyzed by AHP method to obtain recommended small business locations. The determination of hierarchy, criteria and priority rating location deliver recommendation the feasibility of culinary small business location.
Optimal International Financial Cooperation: Solution To The Growing Breakdown Of Global Cooperation Nasution, Chairuddin Syah
Jurnal Manajemen Bisnis Vol. 9 No. 1: March 2018
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.9154

Abstract

International Financial Cooperation today may require a more complex preparation than ever, particularly in the era of globalization. It is known that the global economy may bring about changing socio-economic, cultural, technological, and political condition of many countries, whilst the globalization itself has often surpassed domestic circumstances among nations which consequently leads to the need of providing a more advance principles of international financial cooperation. Regardless to these changing circumstances, the international financial cooperation may differ in nature which relatively depends on the types and objectives of the international institution involved. On the other sides, the literatures on international policy coordination are vast and multifaceted (there is no one size fits for all). However, there are some basic conditions that can be shared in common. Based on the study of various literatures, it is found that the challenges of international financial cooperation today may encircle not only about the readiness of the nation states, institutions, and related projects in utilizing the international financial cooperation, but it may also include other variuos aspects such as an optimal structure of cooperation agreement, a pattern of compliance with cooperation agreements, principles for cross border cooperation on crisis management, sharing rules of the costs of future interventions, and perhaps specific issues and barriers. All of these challenges and barriers certainly need coordinated actions to ensure that the optimal objectives of the international financial cooperation are achieved. Thus, these pre-requisite conditions should be embraced in the more advance guiding principles of the international financial cooperation. As such, the relevant authorities, including supervisory agencies, central banks, and finance ministries will also be able to tackle a severe stress in case of sudden financial crisis and managing them successfully.
Analisis Budaya Organisasi, Motivasi Dan Kinerja Pegawai (Studi Pada Pegawai Kantor Sekretariat DPRD Kabupaten Gunungkidul) Maryati, Tri
Jurnal Manajemen Bisnis Vol. 9 No. 1: March 2018
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.9155

Abstract

Penelitian ini bertujuan untuk menganalisis budaya organisasi yang diterapkan di Kantor Sekeretariat DPRD Kabupaten Gunungkidul, menganalisis faktor motivasi apa yang mendorong karyawan untuk bekerja, menganalisis uji beda kinerja karyawan dan motivasi kerja karyawan di kantor Sekretariat DPRD Kabupaten Gunungkidul ditinjau dari gender.Obyek penelitian adalah Kantor Sekretariat DPRD Kabupaten Gunungkidul dan subyeknya adalah karyawan di Sekeretariat DPRD Kabupaten Gunungkidul berjumlah 60 orangdan jenis datanya adalah data primer. Analisis data menggunakan analisis deskriptif dan uji beda (t-test).Hasil analisis deskriptif bahwa budaya organisasi di Kantor Sekretariat DPRD Gunung Kidul sudah inovatif, karyawan cukup berani mengambil risiko, perhatian pada hal-hal yang detail, berfokus pada tim, mendorong pegawai untuk tidak malas-malasan dan tidak mempertahankan status quo. Faktor yang mendorong karyawan untuk bekerja di Sekretariat DPRD Gunung Kidul adalah kebutuhan untuk berkuasa, kebutuhan berafilasi dan kebutuhan untuk berprestasi tinggi, dengan faktor yang paling dominan adalah kebutuhan untuk berafiliasi, diikuti kebutuhan kebutuhan berprestasi dan kebutuhan berkuasa. Sedangkan hasil analisis uji beda, tidak terdapat perbedaan kinerja, terdapat perbedaan kebutuhan kekuasaan, tidak terdapat perbedaan kebutuhan berprestasi dan tidak terdapat perbedaan kebutuhan berafiliasi ditinjau dari gender.
Innovation In Operations And Project Development Strategy at PHE ONWJ To Sustain The Business In Implementing Gross Split Production Sharing Contract Sahroini, Nanang; Firman, Aries
Jurnal Manajemen Bisnis Vol. 9 No. 1: March 2018
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.9151

Abstract

Oil & gas companies in Indonesia are facing a new challenge since the government changed the production sharing contract (PSC) from Cost Recovery scheme become Gross Split scheme through Ministerial Decree of ESDM No. 8/2017 and No. 52/2017, ‘Kontrak Bagi Hasil Gross Split’. The biggest challenge in new scheme is Company must bear all the capital cost and risk instead of Company and Government proportionally.In the way to get the research objectives in finding out key factors potential cause of failure the gross split implementation at PHE ONWJ and it’s strategy to avoid the failure, author performed the research by qualitative method referred to Creswell research methodology through individual interview of 10 experts in oil & gas industry. The scope of the paper is study literature, observation, individual interview, data analysis, finding and discussion, recommendation, and implementation plan.The research found out that key factor of potential failures the gross split implementation is the cost efficiency, which is driven by inefficiency activities, unmanaged risks, and unmanaged cash flow. If Company could not reach a certain amount cost efficiency that equivalent to expenditure ≤ 48% of total gross revenue, then definitely it leads to potential failure of Company operations business. Research analysis said that cost efficiency could be achieve when company succeed reducing the operation expenditure (OPEX) and capital expenditure (CAPEX) by performing innovation strategy such as changing the engineering design to fit-for-purpose, expanded procurement to new resources strategy, renegotiate existing contracts value, developing long term contracting strategies, improving contracts scope become very clear, generating work program prioritization, and improving the synergy of stakeholders.By doing the mentioned innovation strategies, company has obtained cost efficiency and generated positive cash flow for 1st year of gross split implementation. This is an early indication that the implementation of the gross split scheme could more likely be sustainable in PHE ONWJ.
Evaluasi Perkembangan Usaha Masyarakat Penerima Pinjaman Dana Bergulir Melalui UPK- SPP, Di Wilayah Kecamatan Kasihan, Kabupaten Bantul, Yogyakarta Munawaroh, Munjiati; Rimiyati, Hasnah
Jurnal Manajemen Bisnis Vol. 9 No. 1: March 2018
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.9156

Abstract

This study aimed to evaluate the causes of the slow development of the women business community, although it has received a revolving loan from UPK SPP, so it can be used as an evaluation for UPK SPP (Unit of saving and loan for women community) at Bantul regency in Yogyakarta in particular, also for the Indonesian government relatedinstitution. UPK SPP conduct a revolving fund management unit of government that is allocated to provide savings and loan services to the public especially women.This study used a qualitative descriptive approach. The problems of this research are: (1) How does the Government Empowering Rural Village business Community especially for women. (2)How are the developments of the business community revolving loan recipients (3)What are supporting and inhibiting factors society business development loan recipients.Methods of collecting and analysis data in this study using interviews and technical Focus Group Discussion (FGD). Interviews were conducted with the chief executive of UPK SPP while FGD conducted with board members, facilitators and beneficiaries.The results of this study are expected to evaluate the causes of the slow development of the women business community, although it has received a revolving loan from UPK SPP. The result will be described in the fishbone diagram. The cause of the slow development of women business community could be caused by materials, methods, machines, measurements, environments, and people.

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