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INDONESIA
JURNAL MANAJEMEN DAN AKUNTANSI
Published by Universitas Widyagama
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue " Vol 1, No 1: April 2012" : 7 Documents clear
KARAKTERISTIK PERSONAL AUDITOR SEBAGAI ANTESEDEN PERILAKU DISFUNGSIONAL AUDITOR DAN PENGARUHNYA TERHADAP KUALITAS HASIL AUDIT Fatimah, Annisa
JURNAL MANAJEMEN DAN AKUNTANSI Vol 1, No 1: April 2012
Publisher : JURNAL MANAJEMEN DAN AKUNTANSI

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Abstract: The aim of this research to examine: 1) do the auditor personal character include of locus of control, turnover intention, and self rate performance influence the dysfunctional behavior, and 2) do the dysfunctional behavior influence the audit quality.The sampling method of this research is purpossive sampling so that 281 auditors were choose and 86 datas can be used to analyze. Through quetionnare that measured by likert scale, this research use Path Analysis to examine all of that variables.  The result of this research showed that all of the independent variables influence the dysfunctional behavior so that increasing of locus of control, turnover intention, and self rate employee performance can make dysfunctional behavior increase.  On the contrary, decreasing of locus of control, turnover intention, and self rate employee performance can make dysfunctional behavior decrease too. Key words: auditor personal characteristic, audit quality.
PERAN EMOSI MEMEDIASI KEADILAN DISTRIBUTIF, PROSEDURAL DAN INTERAKSIONAL TERHADAP KEPUASAN PEMULIHAN LAYANAN -, badawi
JURNAL MANAJEMEN DAN AKUNTANSI Vol 1, No 1: April 2012
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Abstract: The research objectives were to analyze: the influence of distributive justice, procedural, and interactional, justice in handling customer complaints against emotions, the influence of negative emotions toward the satisfaction of handling customer complaints,  the influence of distributive justice, procedural, and interactional justice on the handling of complaints to the satisfaction of handling complaints, the customers’ negative emotions which reinforce the influence of distributive, procedural, and interactional justice toward satisfaction with service recovery. The respondents of this study were Rumah Makan customers who have a minimum of 5 experience service failure of 110 in amount. The data analysis technique used was Structural Equation Modeling (SEM). The results showed that distributive, procedural, and interactional justice had negative effect on emotions,  emotions can improve satisfaction with service recovery, distributive and procedural justice not significant effects on the satisfaction with service recovery.  Interactional justice had positive and significant effects on the satisfaction with service recovery, emotions may mediate the effect of justice to the satisfaction with service recovery. Key words: distributive, procedural and interactional justice, emotions and         satisfaction with service recovery.
CITRA MEREK TUJUAN WISATA DAN PERILAKU WISATAWAN: YOGYAKARTA SEBAGAI DAERAH TUJUAN WISATA Roostika, Ratna -
JURNAL MANAJEMEN DAN AKUNTANSI Vol 1, No 1: April 2012
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Abstract: Brand is known as a valuable asset as it enables to differentiate from competitors offerings as well as to generate positive perceptions in the consumers’ mind. In the tourism sector, it is suggested that destination should also be branded. The objective of this study is to empirically examine how visitors recognize the slogan of “Jogja Never Ending Asia” when they visit Yogyakarta for leisure and examine the relationship whether brand destination image does has influence on visitors behavioural intentions. By applying purposive sampling, 144 valid questionnaires were analysed using linier regression and qualitative approach in interpreting visitors’ perception on their exposure to the slogan. Results indicate that there were positive influences between destination brand image to behavioural intentions, whereas majority of respondents did not semed to be familiar with Yogyakarta tourism slogan. This should call for higher commitment among all stakeholders of tourism in Yogyakarta in order to have Yogyakarta as having a well known positive image for tourism destination. Key words: Brand destination image, behavioural intentions, destination                  slogan.
RELATIONSHIP MARKETING TERHADAP CUSTOMER RETENTION DAN CUSTOMER LOYALITY PADA NASABAH BANK MEGA, Tbk. MALANG -, Zulkifli
JURNAL MANAJEMEN DAN AKUNTANSI Vol 1, No 1: April 2012
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Abstract : Competition that is increasingly sharply this claims every bank that be able to maintain and takes care of the client loyality. One of strategy needed to by the thing is strategy Relationship Marketing. This research done to know influence Relationship Marketing to Retensi Pelanggan and Loyalitas cutomer. This research done to the clients by using sampling technique. Sample measure taken is 75. Data is collected by through interview by using questionaire and hereinafter processing data  by using descriptive analysis and path analysis. Result of analysis indicates that Commitment, Trust and Relationsship Satisfaction influential signifikan to Customer Retention. This research also shows existence of influence signifikan between Customer Loyalty, there is influence signifikan between Trust directly and also indirectly through Customer Retention to Customer Loyalty while Commitment and Relationship Satisfaction  doesn´t have an effect on to Customer Loyalty. Key words: Commitment, Trust, Relationship Satisfaction, Customer Retention and Customer Loyalty
SIKAP KONSUMEN TERHADAP CITRA TOKO DISTRO INSPIRED DI KOTA MALANG Karnawati, Tin Agustina
JURNAL MANAJEMEN DAN AKUNTANSI Vol 1, No 1: April 2012
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Abstract: This study aimed to know the attitude of consumers at the store image which includes product, service, atmosphere and store promotions distribution outlets Inspired in the city of Malang, Results showed  that positive  attitude of consumers on the image of the product, service, atmosphere and store promotions give a good description of the assessment on the distribution outlets Inspired Malang, whereas consumers of social environment to form a subjective norm in influencing consumers to visit distribution outlets Inspired in Malang is positive too, so that can concluded that the attitude of consumers and subjective norm together determine the intent of consumer behavior positively to the distribution outlets Inspired Malang. Ke ywords: consumer attitudes, subjective norms, behavioral intentions of consumers,   and distribution outlets image.
PENGARUH KESESUAIAN KOMPETENSI DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI NEGERI SIPIL BAGIAN ADMINISTRASI PADA SEKOLAH MENENGAH ATAS NEGERI KOTA MALANG -, Mulyono
JURNAL MANAJEMEN DAN AKUNTANSI Vol 1, No 1: April 2012
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AAbstract: Objectives to beachieved in this study was to determine how much influence the suitability of competence and motivation to work either simultaneousl yor partially on the performance of civil servants in the administration of the state high school Malang, as well asto determine which variable has the most dominant influence on the performance civil administration in the state high school Malang. Hypothesis testing showed that the competence and motivation have a significant effecteit her simultaneousl yor partially on the performance of civil servants in the administration of the state high school Malang. Employe ecompetence in the field of the dominant influence of work on the civil service performance administration in uppermedium school District of Malang. Keywords: Competence, Motivation and Employee Performance
PENGARUH AUDIT FEE, KONDISI PERUSAHAAN DAN PROFESIONALISME SERTA HUBUNGAN KLIEN DENGAN AKUNTAN TERHADAP PENDAPAT/OPINI AKUNTAN BERKAITAN DENGAN INDEPENDENSI STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA MALANG Puspitosarie, Endah -
JURNAL MANAJEMEN DAN AKUNTANSI Vol 1, No 1: April 2012
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Abstrack: The purpose of this study was to determine whether there is overall  effect (simultaneous) or individual (partial) Audit fee, Condition of the Company and Professionalism) and Client Relations with the Accountant to the Opinion / Opinion Accountants  Relating to Independent Study in Public Accountant in the city of Malang. The method used to analyze the use of regression analysis.The results showed that there is influence of the simultaneous audit fee, the condition of the company and professionalism  and client relationship with the Accountant  on the Opinion/Opinion Accountant. Judging from the Ftest of the obtained results for the F count greater than Ftabel 1587.262 for 9.117 which means the independent variables affect the dependent variable Y (opinion accountants)simultaneously.  T-test results as follows: - thitung X1 (audit fees) of -11 796 and -3.182 TTable. – Thitung X2 (state enterprises) amounted to 13,762 and by 3182 TTable. - Thitung X3 (professional accountant) of 4.942 and 3.182 amounting to TTable. - Thitung X4 (client relationships) of 12.921 and a TTable by 3.182. From the t test analysis of the above it can be concluded that partially independent variables (X1, X2, X3, X4) have a significant effect on the dependent variable Y (accountant opinion). Key words: Audit fee, Condition of the Company, Professionalism and Client Relations with the Accountant, Opinion Accountants 

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