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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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GROWTH OF SALES, INVESTMENT, LIQUIDITY, PROFITABILITY, DAN SIZE OF FIRM TERHADAP KEBIJAKAN DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA -, KHOIRUL HIKMAH; -, RIRIN ASTUTI
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.
LEVERAGE DAN FIRM SIZE TERHADAP EARNING RESPONSE COEFFICIENT (ERC) DENGAN VOLUNTARY DISCLOUSURE SEBAGAI VARIABEL INTERVENING Wijayanti, Ratna -
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 2 (2013)
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The purpose of this study was to identify the effects of direct and indirect leverage, size, and earnings response disclousure voluntary coeffisient (ERC). Penelitian ini meneliti 20 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2005-2009.The eHasil empiris penelitian ini menunjukkan: leverage tidak memiliki pengaruh yang nyata terhadap Earning Response Coefficient (ERC), maupun terhadap voluntary disclousure. Terhadap pengaruh antara voluntary disclousure dengan Earning Response Coefficient (ERC) diperoleh hasil pengujian yang positif signifikan.mmpirical results of this research: leverage has no significant effect on the Earnings Response Coefficient (ERC), as well as to voluntary disclousure. Against the influence of voluntary disclousure with Earning Response Coefficient (ERC) have positive test results significantly. Demikian juga untuk pengujian pengaruh antara Size dengan voluntary disclousure diperoleh hasil positif signifikan . Hasil penelitian ini juga membuktikan tidak terdapat pengaruh yang signifikan antara Size dengan Earning Response Coefficient (ERC) . Voluntary disclosure dalam penelitian ini bukan merupakan variabel intervening untuk hubungan tidak langsung antara Leverage terhadap Earning Response Coefficient (ERC). Similarly, for the effect of the voluntary Size disclousure have significant positive results. The results of this study also proves there is no significant effect of Size with Earnings Response Coefficient (ERC). Voluntary disclosure in this study is not an intervening variable for the indirect relationship between Leverage to Earning Response Coefficient (ERC). Namun merupakan variabel intervening untuk pengaruh tidak langsung antara size terhadap Earning Response Coefficient (ERC). However, an intervening variable for the indirect effect between the size of Earnings Response Coefficient (ERC). Penempatan persistensi laba sebagai variabel kontrol terhadap Earning Response Coefficient (ERC) menunjukkan hubungan yang tidak signifikan. The persistence of earnings as a control variable to the Earnings Response Coefficient (ERC) have no significant relationship. Kata kunci : Earning Response Coefficient (ERC,) leverage, size, voluntary disclousureKeywords: Earnings Response Coefficient (ERC,) leverage, size, voluntary     disclousure
KETIDAKPASTIAN LINGKUNGAN BISNIS PENGARUHNYA DALAM BUDAYA ORGANISASI Purwanto, Arief -
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 2 (2013)
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Abstract:The aims of this study are to examine and prove empirically the role of uncertainty business environment to organizational culture of Islamic Commercial Banks (Bank Umum Syariah/BUS). This research is an explanative study which examines and explains the research variables in cross-sectional manner. Quantitative approach was used as the main analytical method and supported by qualitative approach. The population of the study was all BUS branch offices located in East Java, as many as 34 branch offices. All BUS branch offices in East Java were used as sample; thus, this study is a census study and analyzed using Partial Least Square (PLS) with SmartPLS software.The results of the study indicate that: The business environment provide a significant impact on improvinga stronger organizationalculture. Keywords:Uncertainty business environment, organizational culture.
PENERAPAN QUANTITATIVE STRATEGIC PLANNING MATRIX (QSPM) UNTUK PENENTUAN ALTERNATIF STRATEGI PADA STIE MALANGKUÇEÇWARA MALANG Maria, Evi
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 2 (2013)
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Abstract: The objective of this research is to examine strategy formulation and implementation at STIE Malangkuçeçwara, through the internal and external factors that influence universities competition changing. Moreover, it is to find out strategy alternative using QSPM method. Method of this study is case study. Internal and external factors that used by STIE Malangkuçeçwara have changed, that is why a new  formulation is needed. The research used IFE and EFE matrix, TOWS matrix, IE matrix and QSPM matrix that resulted vary strategies for STIE Malangkuçeçwara. Based on QSPM method, market penetration should be implemented by STIE Malangkuçeçwara, because it has highest score that able to make the organization stable and increase the market . Moreover, based on internal factor strategy, the shorter period for graduates to acquire the first occupation, indicates graduates have good quality. As a consequence, stakeholder’s trust is very high. Keywords : IFE, EFE, TOWS, QSPM.
KOMPENSASI FINANSIAL DAN KOMPENSASI NON FINANSIAL TERHADAP KINERJA KARYAWAN -, Musafir
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 2 (2013)
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Abstract: This research was aimed to find out and analyze the effect of compensation in form of financial and non financial partially and simultaseously on the employees performance at PT. Gorontalo Fitrah mandiri. The sampling tecnhnique taken was through proportionate stratified random sampling, covering 42 respondents. The primary data were conducted by using a questionnaire previously examined to see the validity and reliability of each item. The method of analysis employed in this research was path analysis. The result of the research showed that the compensations covering financial and non financial simultaneously affected on the employees’ performance indicated positive and significant by a determinant coeficient 52.59%. The solid correlation between the compensation and the performance was categorized high. The financial and non financial compensations psitively and significantly affected on the employees’ performance at PT. Gorontalo Fitrah Mandiri, even though, both simultant and partial effects were considered low. Key words: compensation financial,  compensation non financial,  employees performance
MARKETING MIX DAN RELIGI TERHADAP MINAT MASYARAKAT Wahab, Sulaiman
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 2 (2013)
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Abstract: The research arranged to give information around how far interest or proclivity of customer toward sharia banking, especially BNI Sharia in Malang Branch Office by observe their behavior. There are five factor which to have influence their interest, that is : product, price, place and promotion which called as four P’s or marketing mix and one other factor, that is religion. Religion factor in this case is sharia and faith of individuals. Furthermore by the research, we have two result. First, that the four P’s are product, price, place, promotion and religion factor very affect Moslem people interest become customer of sharia banking, especially BNI Sharia Malang Branch Office. Second, that religion is a dominant factor which affect Moslem people interest become customer of BNI sharia banking, especially BNI Sharia Malang Branch Office except other factor (four P’s). Keywords: proclivity of customer, product, price, place, promotion, religion, sharia, behavior.
STRUKTUR KEPEMILIKAN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PERUSAHAAN PEMANUFAKTURAN DI BURSA EFEK INDONESIA Syadeli, Moh.
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 2 (2013)
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Abstract: This study intends to find out the impact of the ownership structure, profitability, and firm size to the leverage of the firm simultaneously.  Moreover, this research is to examine impact of the ownership structure, profitability, and firm size on the leverage of the firm partially, and which is the dominant ones.  Samples used in this research are selected using purposive sampling from manufactured public companies listed at Bursa Efek Indonesia (BEI) from 2008-2010. Method of this study was multiple regression analysis models. The result shows all the independent variables (ownership structure, profitability, and firm size) have significant influence on leverage of the company simultaneously. Meanwhile, profitability (ROI) has negative significant influence on leverage of the company, however size of the firm has positive significant influence on it. Whereas, ROI (return on investment) is a dominant factor influence on the leverage of the firm. Keywords: ownership structure, profitability, firm size, debt policy.
STRATEGI KEUANGAN MATRIKS SEBAGAI ALAT BANTU KEPUTUSAN INVESTASI DAN PEMBIAYAAN Purnamasari, Raeny; Suci, Rahayu Puji; Handini, Dharmayanti Pri
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 2 (2013)
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Abstract: This study aims to determine the financial strategy matrix on Myoh Technology Tbk. which consists of Return on Invested Capital (ROIC), Cost of Capital (WACC), and Economic Value Added (EVA). And provide suggestions for aligning corporate strategy in the companys growth with investment and financing decisions, and to determine the appropriate strategies to quadrants where companies are grouped in the context of investment and financing decisions. Determination is the subject of research in 2006 to 2011 Myoh Technology Tbk. Ranking frequent bottom of the five companies went public in the same field in terms of total assets, shareholders equity, total liabilities and net profit. The results of this study are derived after calculating EVA and cash surplus or defist then grouped into four quadrants according to the financial strategy matrix. In Table quadrant matrix known that. Myoh Technology Tbk. the period 2007-2011, in the year 2007 until the year 2009 entered the fourth quadrant, due to the cash deficit and EVA <0. Whereas in 2010 entered as cash deficit quadrants one and EVA> 0. As well as in 2011 entered the quadrant two, because of a cash surplus and EVA> 0 Keywords: finance strategy matrix, ROE, EVA
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PERILAKU PERPINDAHAN PELANGGAN Romadhon, Gilang
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 3 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
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With the increasing number ofbeauty clinics in last three years, beauty clinic customer shave more optionsandhave the opportunity to switch from one beauty clinic to another beauty clinic. The purpose of this study is to analyze factor sthataffect customer switching behavior and find the dominant factor that influences this behavior. This study utilizes a descriptive research design. Primary data were collectedby distributing questionnairesto a sample of 150 respondents. The population in this study is all beauty clinics customers in Malang City. Multiple linear regression analysis was performed to analyze the data. The result of this study reveals thatprice, advertising, products, commitment, sales promotion, physical place of business environment (location), service, satisfaction, and reputation influence customer decision to switch to another beauty clinicspartially as well as simultaneously. The result finds that amongst those variables, price is the dominant factor influencing customer switching behavior. Some recommendation towards beauty clinic are then suggested. Key words: switchingbehavior, beauty clinics, regression analysis.
PENGARUH ANGGARAN DAN PENGENDALIAN TERHADAP EFEKTIVITAS KINERJA SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KABUPATEN MALANG Fatoni, Irfan; Nurhayati, Indah Dewi
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 3 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
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The research is aimed to find out the influence of budget and control on the effectiveness of performance in Satuan Kerja Perangkat Daerah (SKPD) in Malang, East Java. The sample is selected using proportional random sampling method consisting of 264 respondents. The data are obtained through observation, interview, and questionnaire consisting. Variables consisted of the budget, control, and performance effectiveness. Hypothesis testing is performed by using regression analysis. The test results showed that the budget and control positive and significant effect on the effectiveness of performance SKPD. Key words : budget, control, and effectiveness of performance SKPD

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