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Zulkifli Nurul Haqq
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Department of Management Faculty of Economics University of Muhammadiyah Semarang Kedungmundu Raya Street No. 18, Tembalang, Semarang, Central Java, Indonesia
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Value Added : Majalah Ekonomi dan Bisnis
Published by Universitas Muhammadiyah Semarang
ISSN : 16933435     EISSN : 25804863     DOI : 10.2671/vameb.v17i1.6936
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Value Added: Majalah Ekonomi dan Bisnis strives to publish scientific research articles reporting empirical results as well as conceptual ideas in the field of management, such as strategic management, marketing management, human resources management, technology management, finance management, supply chain management, organizational behavior, and entrepreneurship, using both quantitative and qualitative approaches, or mixed method.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 4, No 2 (2008): Value Added : Majalah Ekonomi dan Bisnis" : 5 Documents clear
PERKEMBANGAN ILMU EKONOMI SEBAGAI MORAL SCIENCE: THINKING AND ACTING OUTSIDE THE NEO CLASSICAL ECONOMIC BOX R. Djoko Setyo Hartono Widagdo
Value Added : Majalah Ekonomi dan Bisnis Vol 4, No 2 (2008): Value Added : Majalah Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.324 KB) | DOI: 10.26714/vameb.v4i2.682

Abstract

Pada paper ini penggabungan  dari  pemikiran  Prof Bernard  Hodgson dan  James E Alvey berusaha memaparkan tentang  perkembangan sejarah  ilmu ekonomi sebagai ilmu pengetahuan yang berlandaskan moral dan pemikiran baru diluar Neo Classical Economic Box.
CELLULAR GOLD MONEY FOR CURRENCY DALAM SISTEM KEUANGAN MASA KINI Hardiwinoto ,-
Value Added : Majalah Ekonomi dan Bisnis Vol 4, No 2 (2008): Value Added : Majalah Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.67 KB) | DOI: 10.26714/vameb.v4i2.678

Abstract

CELLULAR GOLD MONEY FOR CURRENCY DALAM  SISTEM  KEUANGAN  MASA KINI
KETERKAITAN ANTARA INFORMASI AKUNTANSI, KETIDAKPASTIAN LINGKUNGAN DENGAN KINERJA PERUSAHAAN Poniman ,-
Value Added : Majalah Ekonomi dan Bisnis Vol 4, No 2 (2008): Value Added : Majalah Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.509 KB) | DOI: 10.26714/vameb.v4i2.679

Abstract

Informasi akuntansi dibedakan menjadi dua: informasi akuntansi keuangan dan informasi akuntansi manajemen. Informasi akuntansi digunakan untuk tujuan perencanaan strategis, pengendalian operasional dan pengendalian manajemen. Kinerja perusahaan diukur dengan pendekatan keuangan yaitu laporan keuangan atau non keuangan. Informasi akuntansi dan ketidakpastian lingkungan  sebagai dasar mengevaluasi prestasi  perusahaan/manajerial dengan menggunakan angka-angka akuntansi dimana informasi tersebut  merupakan informasi bagi manajemen untuk proses perencanaan, koordinasi dan penilaian kinerja perusahaan.  Penggunaan informasi akuntansi,. ketidakpastian lingkungan berhubungan positif dengan kinerja perusahaan. Kata Kunci: informasi akuntansi, ketidakpastian lingkungan, kinerja perusahaan, dan faktor kontinjensi
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER PADA PD BPR BKK PURWODADI Suwardi ,-
Value Added : Majalah Ekonomi dan Bisnis Vol 4, No 2 (2008): Value Added : Majalah Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.57 KB) | DOI: 10.26714/vameb.v4i2.680

Abstract

It was interesting to observe the phenomenon of merger as  a managerial decision on BPR BKK Purwodadi. The research is aimed to study wether the merger has significant impact on the financial performance of BPR BKK in Purwodadi. The impact is meausured by comparing bank financial performance prior to and after the merger. In this  research, proxy for bank financial performance uses several ratios, such as  Net Interest Margin (NIM), Operational Cost and Operational Revenue Ratio , Return on Assets (ROA), Non Performing Loans (NPL) and Loans to Deposit Ratio (LDR). According the theory of mergers, one of the main obyektives that the firm performs merger is to use their economies of scale and scope (Koch & Mac Donald, 2002 p. 902), to  increase of their assets, cost efficiency, sales and return (ROA). In Indonesia the merger among BBD, BDN, EXIM Bank and BAPINDO, has shown significant, and  in the financial performances are better than those prior to the merger of CAR, RORA and LDR but insignificant are better on  financial performance in terms of NIM, ROA and Operation Cost and Operational Revenue Ratio (Kuncoro, 2002 p. 412 and 447). Solikhah & Payamta (2001) with their research, found that the banks were merged seem to big  and the merger and acquisition are only for the sake of political interest. This research is conducted to obtain the facts, whether their financial performances after the merger are better or worse than those prior to the merger.The data are then  processed and to analyzed to obtain guidance for the managerial policies, so that the company of bank has  competitief advantages. Differences tests being  used are Wilcoxon Test and T-test  involving 18 branches of PD BPR BKK Purwodadi during the period of 4 financial years which end in 2004, 2005, 2006 and 2007 so that there is an adequate period of 36 months financials performance prior to and after the merger. The research with Wilcoxon Test  found that there significant differences in terms of  NIM and LDR but no significant differences in terms of  BOPO, NPL and LDR. While the result T-test found that there is  no efficiency for NIM and LDR, though BOPO, ROA and NPL are better than those prior to the merger. Key words: financial performaced, merger, Wilcoxon’s Signed Rank Test, T-test, NIM, BOPO, ROA, NPL and LDR.
PENGARUH INSENTIF KINERJA, USAHA DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT JUDGEMENT Sugiarto Sugiarto
Value Added : Majalah Ekonomi dan Bisnis Vol 4, No 2 (2008): Value Added : Majalah Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (257.298 KB) | DOI: 10.26714/vameb.v4i2.677

Abstract

This research examines the effect of performance incentives, effort and task complexity on  the quality of audit judgement. This research  replicated research model which had been done by Sanusi and Iskandar (2007), The respondents consisted of student in Pendidikan Profesi Akuntan Diponegoro University Semarang, Central Java.Experimental research design 3 x 1 was used to examine the hypotheses. Using  purposive sampling technique, the subjects were classified into three groups, namely financial incentives groups, non-financial incentives groups, and a control group with no incentives. Each group was required to perform high and low task complexity. 45 students participated in this experiment. The results of the experiment were then analyzed  using T- Test or Mann Whitney Test and moderated regression analysis (MRA).The results showed that among five hypotheses only one hypothesis was rejected. First, this research found that financial incentives group and non-financial incentives group performed better quality of audit judgment than group with no incentives. Secondly, subject within financial incentives group and non-financial incentives group exerted more effort than subject with no incentives. Third, this research provided strong evidence that the relation of efforts and the quality of audit judgment is moderated by task complexity. Fourth, this research showed that when task complexity is high, there is no different of audit quality performed by subject with high efforts and low efforts. And finally, this research failed to find that when task complexity is low, subject with high efforts will perform better quality of audit judgment than subject with low efforts.Keywords: Performance Incentives, task complexity, and the quality of Audit Judgement.

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