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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 66 Documents
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Analisis Pengaruh Bauran Pemasaran Produk Cindera Mata terhadap Kepuasan Wisatawan Domestik di Yogyakarta. Roostika, Ratna
JURNAL MANAJEMEN DAN AKUNTANSI Vol 1, No 3: Desember 2012
Publisher : JURNAL MANAJEMEN DAN AKUNTANSI

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Abstract

Abstrak: Pariwisata saat ini merupakan sektor primadona yang menunjukkan trend yang terus meningkat diwaktu yang akan datang. Sektor pariwisata juga memiliki efek multiplier terhadap pertumbuhan sektor lain seperti pendidikan, pertanian, dan ketenagakerjaan. Salah satu bagian yang tak terpisahkan dari pariwisata adalah aktivitas belanja. Cindera mata merupakan salah satu kekuatan utama pariwisata yang selalu dicari wisatawan. Perilaku belanja wisatawan saat berwisata berbeda dengan perilaku belanja mereka saat berada di daerah asal. Wisatawan cenderung tidak responsive harga, dan lebih mementingkan kualitas dan keunikan produk. Keberhasilan penjualan cindera mata memerlukan praktek bauran pemasaran yang tepat untuk dapat selalu menciptakan kepuasan dan mendapatkan loyalitas wisatawan. Tujuan penelitian ini menganalisis pengaruh bauran pemasaran cindera mata  terhadap  kepuasan wisatawan.  Metode  regresi  berganda  digunakan  untuk menganalisis 150 sampel wisatawan domestik yang berkunjung ke Yogyakarta. Hasil analisis menunjukkan hanya dua elemen bauran pemasaran yang mempengaruhi kepuasan wistawan yaitu produk dan promosi. Implikasi penelitian ini adalah pengelola ataupun penjual cindera mata perlu menekankan pentingnya menjaga keunikan dan kualitas produk mengingat wisatawan domestik masih menekankan wujud produk secara tangible. Kata kunci: Cindera mata, bauran pemasaran, dan kepuasan wisatawan
GROWTH OF SALES, INVESTMENT, LIQUIDITY, PROFITABILITY, DAN SIZE OF FIRM TERHADAP KEBIJAKAN DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA HIKMAH, KHOIRUL -
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 1 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
Publisher : JURNAL MANAJEMEN DAN AKUNTANSI

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Abstract : This research was to analysis influenced growth of sales, investment, liquidity, profitability, and size of firm to the dividend payout ratio. By using purposive sampling on the data of manufacturing company listed in BEI 2008-2010. The number of sample use in this research were 29 company. Data was analyzed use multiple linier regression. the result of the research  indicated that all of variables independent have positive effect together to dividend payout ratio. There was negative effect significant return on equity  to DPR, there was no ositive effect significant growth of sale to DPR, there was positive effect significant investment to DPR, there was positive effect not significant liquidity to DPR, there was negative effect not significant profitability to DPR, and there was positive effect not significant size of firm to DPR. Key words:  growth of sales, investment, liquidity, profitability, size of firm and dividend payout ratio.
GROWTH OF SALES, INVESTMENT, LIQUIDITY, PROFITABILITY, DAN SIZE OF FIRM TERHADAP KEBIJAKAN DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA HIKMAH, KHOIRUL -
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 1 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
Publisher : JURNAL MANAJEMEN DAN AKUNTANSI

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Abstract

Abstract : This research was to analysis influenced growth of sales, investment, liquidity, profitability, and size of firm to the dividend payout ratio. By using purposive sampling on the data of manufacturing company listed in BEI 2008-2010. The number of sample use in this research were 29 company. Data was analyzed use multiple linier regression. the result of the research  indicated that all of variables independent have positive effect together to dividend payout ratio. There was negative effect significant return on equity  to DPR, there was no ositive effect significant growth of sale to DPR, there was positive effect significant investment to DPR, there was positive effect not significant liquidity to DPR, there was negative effect not significant profitability to DPR, and there was positive effect not significant size of firm to DPR. Key words:  growth of sales, investment, liquidity, profitability, size of firm and dividend payout ratio.
ANTECEDENTS PENGEMBANGAN LOYALITAS PADA SERVICE RECOVARY MELALUI PERAN CUSTOMER TRUST -, BADAWI -
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 1 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
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Abstract: This study aims to examine and analyze the mediating role of trust in the fairness of the development of customer loyalty. This research is a survey using a questionnaire given to the authorized service customer service in handling complaints (service recovery). A statistical technique used Structural Equation Modelling, individu analysis unit used the customers who have experienced or service recovery process a service vehicle two-wheeled motor Se-Cirebon region totaled 180 respondents. This study found that the justice handling complaints positive effect on trust Justice complaint against attitude and behavioral loyalty. Trust effect on behavioral loyalty and no effect on loyalty attitude. Mediates the effect of trust on loyalty justice grievance attitude and behavioral loyalty Key word: trust, justice, attitude loyality, behavior loyality
EVALUASI ATAS PERLAKUAN PERPAJAKAN TERHADAP TRANSAKSI TRANSFER PRICING PADA PERUSAHAAN MULTINASIONAL DI INDONESIA NURHAYATI, INDAH DEWI
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 1 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
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Abstract : Transfer pricing is a term for a pricing mechanism that is not fair on the transaction supply of goods or delivery of services by those who have a special relationship (related parties). Transfer pricing is usually done multinationals companies. With such unfairly practices, resulting in the potential loss of tax that should be accepted, that  manipulative activity is often associated with loss of state. In fact, the case of transfer pricing is actually not the first time it happened. It has long been the haunt of cases, even in the realm of taxation is not only the country, but also other countries in the world. Based on data from Organization for Economic Cooperation and Development (OECD), 60% of total world trade in transfer pricing practice indicated. To manage this, the Directorate-General (DG) Tax Ministry of Finance is now updating the draft regulations focus on the Pricing. This draft  as part of a strategic policy at 2013, that  improved their capacity to cope with any issues abaout Transfer Pricing. Key words: transfer pricing, multinational companies, tax avoidance, tax rules
KUALITAS PELAYANAN DAN POLA BAGI HASIL TERHADAP KEPUASAN NASABAH PENYIMPAN PADA BANK SYARIAH HASTUTI, TUTI -
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 1 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
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Abstract : While the purpose of this study is to find out yourself and judge how much influence the quality of care and the profit sharing banking system on customer satisfaction, so it can be a reference for Islamic banking in the retrieval decision. This type of research is survey research on depositors in Islamic banks to take a sample from a population and used a questionnaire as a measurement of the main data collection. Subsequent to the observations and perform data analysis and hypothesis testing, it can be concluded that the results of statistical regression analysis is submitted there is significant relationship between quality of care and the profit sharing banking system on customer satisfaction. Key words : quality of service, profit sharing banking system,  customer                                       satisfaction
FAMILY-FRIENDLY POLICIES TERHADAP WORK-FAMILY CONFLICT SERTA IMPLIKASINYA PADA KOMITMEN KARYAWAN -, SURVIVAL -; NURHAYATI, INDAH DEWI
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 1 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
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Abstract: The objectives of this study is to find out the influence of family-friendly policies on work-family conflict, the influence of work-family conflict on employee commitment, the influence of family-friendly policies on employee commitment, the influence of family-friendly policies on employee commitment mediated work-family conflict. This type of research is an explanatory study. A survey technique using questionnaire with likert scale as the instruments of research to collect the data. the technique used for selecting the sample was purposive sampling. The number of respondents being observed was 75 people. The statistic analysis tool for testing the hypothesis was used path analysis method to find out the relationship among the variables. The result of this study finding are: 1) the family-friendly policies significantly influences the work-family conflict; 2) the work-family conflict significantly influences the employee commitment; 3) the family-friendly policies significantly influences the employee commitment; 4) the family-friendly policies insignificantly influences the employee commitment mediated work-family conflict. Key words: family-friendly policies, work-family conflict, employee commitment
FAMILY-FRIENDLY POLICIES TERHADAP WORK-FAMILY CONFLICT SERTA IMPLIKASINYA PADA KOMITMEN KARYAWAN -, SURVIVAL -; NURHAYATI, INDAH DEWI
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 1 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
Publisher : JURNAL MANAJEMEN DAN AKUNTANSI

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Abstract

Abstract: The objectives of this study is to find out the influence of family-friendly policies on work-family conflict, the influence of work-family conflict on employee commitment, the influence of family-friendly policies on employee commitment, the influence of family-friendly policies on employee commitment mediated work-family conflict. This type of research is an explanatory study. A survey technique using questionnaire with likert scale as the instruments of research to collect the data. the technique used for selecting the sample was purposive sampling. The number of respondents being observed was 75 people. The statistic analysis tool for testing the hypothesis was used path analysis method to find out the relationship among the variables. The result of this study finding are: 1) the family-friendly policies significantly influences the work-family conflict; 2) the work-family conflict significantly influences the employee commitment; 3) the family-friendly policies significantly influences the employee commitment; 4) the family-friendly policies insignificantly influences the employee commitment mediated work-family conflict. Key words: family-friendly policies, work-family conflict, employee commitment
FAKTOR INTERNAL DAN EKSTERNAL TERHADAP KEPUTUSAN PEMBELIAN TELEPON SELULAR MERK NOKIA -, NASIKAN -; SASMITO, BEGY ANDY
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 1 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
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Abstract: This study aims to identify and analyze how big the influence of internal factors (perceptions, attitudes, lifestyle, personality) and external factors (cultural, social, reference, situation) on consumer purchasing decisions. This research is analytic research is research that uses inferential statistics to test hypotheses. Analysis tools using a statistical method of multiple linear regression analysis. Data obtained from respondents as many as 223 students. Results of that study, all independent variables were studied simultaneously and has a partial influence on purchasing decisions on mobile phones. Purchasing decisions, internal factors and external factors affect by 27.2%, while the remaining 72.8% were not influenced by other Key words: internal factors, external factors, purchasing decisions
RISIKO SISTEMATIS DAN LEVERAGE TERHADAP HARGA SAHAM SUBSEKTOR PROPERTY DAN REAL ESTATE YANG LISTING DI BEI -, NURHIDAYAH -; -, MARTA WINDAYANTI
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 1 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
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Abstrack : This researchaimed todetermine the effect ofsystematic riskand leverage simultaneously and partiallyto the stock priceon theproperty and real estate sub-sectors listed onthe Indonesia Stock Exchange quarterly period March 2008 -June 2012 and to determine the effect ofdominant between systematic risk and leverage to the stock priceon theproperty and real estatesub-sectorslisted on the Indonesia Stock Exchange quarterly periodperiod March 2008 -June 2012. That of the 3 companies listed only PT. Ciputra Property Tbk, PT. Lippo Karawaci Tbk, dan PT. Pakuwon Jati Tbk.wo pass the test. Analysis of the data is multiple linear regression for hypotheses I, II and III as well as different test paired T-test.The results of multiple linear regression analysis showed that the systematic risk o fleverage and significant effect on stock prices (hypotheses I). DAR and DER is partially variables significantly influence stock prices (hypothesis II). Degree Of Financial Leverage is a dominant variable influence on stock prices (hypothesis III). The results of different test Pairedt-test showed that there is a difference between the stock price withits intrinsic value to obtain the value of the undervalued and overvalued comparison. Key words: systematic risk, leverage, stock price.

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