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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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EARNING MANAGEMENT TERHADAP NILAI PERUSAHAAN, DENGAN CORPORATE GOVERNANCE SEBAGAI MODERATING VARIABEL DAN FIRM SIZE SEBAGAI VARIABEL KONTROL (STUDI PADA BANK UMUM SWASTA NASIONAL GO PUBLIK DI BURSA EFEK INDONESIA) AT, Marjani; Puspitosarie, Endah
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 3 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
Publisher : JURNAL MANAJEMEN DAN AKUNTANSI

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Abstract

The purpose of this study is to obtain empirical evidence , examine, and explain the: 1. Effect of earnings management on firm value., 2. The influence of corporate governance practices affect both together and partially to the value of the company., 3. The influence of corporate governance practices on the relationship between earnings management and corporate value. The results showed earnings management variables significant positive effect on firm value variable . The contribution of the effect of earnings management variables on firm value , the magnitude of the effect of earnings management on the value of the company amounted to 54.7 %., Variable firm size has a significant positive effect on firm value with a value of 41.3 %., Corporate governance practices consisting of commissioners independent, leadership managerial ownership, institutional ownership, and public accounting classification simultaneously positive and significant effect on firm value with a value of 58.4 %., Corporate governance practices are partially positive and significant effect on firm value is managerial ownership and institutional ownership with respectively 68.6% and 31.6%., Variable earnings management affect firm value is weakened by the presence of institutional ownership. Key words: Earning Management,  Corporate Governance, Firm Size
ANALISIS PENGEMBANGAN USAHA KECIL HOME INDUSTRI SANGKAR AYAM DALAM RANGKA PENGENTASAN KEMISKINAN Zuhri, Saifuddin
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 3 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
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Abstract

: Tujuan dari penelitian ini adalah untuk mengidentifikasi pengaruh-pengaruh langsung dan tidak langsung dari leverage, size, voluntary disclousure dan earning response coeffisient (ERC)The purpose of this study was to analyse small bussines (home industry) cock cage to clean poverty at the village of Kebomlati Tuban. Using SWOT (strenghts, weaknesses, Opportunities, and threats) analysis to get the solution of weaknesses small bussines cock cage, and used SWOT Matrict to formulate the strategy.To get efectivity and efficiency human resource by using modern tool in production - distribution – marketing. For unskill human resource give them special train about bussines management. Give the motivation to Bussines man to make them focuse on bussines development. Giving capital loan for Small Bussines by The Government is the good solutiom of modal. The implementation of SWOT Matric are to produce more and special for new market area, and make maximum production in dry season when the incresing of demand happened, make the good product will make it more interesting, maximalaised marketing,  maintain costumer honesty by keeping characteristic and quality of product. Informasi laba merupakan hal yang paling direspon oleh investor karena memberikan gambaran mengenai kinerja perusahaan, namun informasi laba saja kadang tidak cukup untuk dijadikan sebagai dasar pengambilan keputusan investor karena ada kemungkinan informasi tersebut bias.Kata kunci : Earning Response Coefficient (ERC,) leverage, size, voluntary disclousureKeywords: Strategic, Small Bussines Development, Poverty
ANALISIS STRATEGI MARKETING MIX MODERN RITEL TERHADAP KEPUASAN MINAT MASYARAKAT DAN LOYALITAS MINAT MASYARAKAT Hermawati, Adya
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 3 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
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Abstract

Competition is not only enough business retaile by offering better quality products, competitive prices, creating a sense of satisfaction and provide better services to the public or the consumer, but the main addition to creating customer satisfaction, also try to build loyalty shopping public interest. The purpose of this study to determine the impact of modern retail marketing mix towards satisfaction of interest in public expenditure and its implications on the loyalty of the public interest in shopping. Using a purposive sampling of 150 respondents was obtained. The data analysis is a technique of multiple regression analysis and simple regression. The results were obtained through the direct influence of modern retail marketing mix becara simultaneously positive and significant effect on the public interest in shopping satisfaction, but factor prices partially not have a significant effect on the satisfaction of the public interest in shopping. Satisfaction of spending the public interest to have a positive influence and loyalty are very significant to the variable interest of public expenditure. This means that the satisfaction felt by the community for shopping will increase loyalty shopping. Key words: Marketing Mix, Satisfaction, Loyalty Shopping Community Interests
ANALISIS PENGARUH GAYA KEPEMIMPINAN TERHADAP MOTIVASI KERJA PEGAWAI -, Rahmisyari
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 3 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
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Abstract

This researc was aimed to analize and measure the leadership style on the official’s work motivation of Local Legislative Assembly of Gorontalo City.  In relation to this research, the population was the whole number of  Local Legislative Assembly members of Gorontalo City, of which 75 respondents categorized as Civil Servants.  Considering  the relatively small population, the overall was taken to be studied.  The result of the research showed that the leadership syles measured using otoritary dimensions, democracy, and laisez faire indicated at average level based on the descriptive-qualitative analysis.  Statistically, the leadership styles had positive and significant effects on the officials’ work motivation.  The pattern of relationship indicated that the leadership styles strongly determine the work motivation of Local Legislative Assembly officials of Gorontalo City. Keywords: leadership styles and work motivation
ANALISIS KEPUASAN WISATAWAN MANCANEGARA TERHADAP KUALITAS PELAYANAN PARIWISATA Wirajaya, Yessy
JURNAL MANAJEMEN DAN AKUNTANSI Vol 2, No 3 (2013): JURNAL MANAJEMEN DAN AKUNTANSI
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Abstract

The analysis of the South-East Moluccas development plan 2008-2013 shows that one of the problems in developing tourism is the low quality of tourism services. This research will provide an analysis of services quality according to five dimensions; which include tangibility, reliability, responsiveness, assurance, and empathy. This research also aims to analyze the satisfaction of tourists toward services quality tourism industry in South-East Moluccas. This research employs qualitative approach, cross sectional descriptive study. The subject of this research is four tourists who had their vacation in South-East Moluccas and experienced the tourism service and facilities. The data were collected by interviewing the subjects and recording the events, then the results was analyzed by using the model of Miles and Huberman. Most the tourists state that they are motivated to visit South-East Moluccas after reading other tourists recommendation in website (online word-of-mouth) most of these tourists value the beauty of nature and relax atmosphere of the South-East Moluccas. The result of this research also reveals areas of improvement amongst five service quality dimensions. Keywords: service quality, satisfaction, cross sectional, tourism.
PENGARUH KEPRIBADIAN TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) DENGAN KOMITMEN ORGANISASIONAL SEBAGAI INTERVENING (Studi Pada Universitas Palangka Raya) Sambung, Roby
JURNAL MANAJEMEN DAN AKUNTANSI Vol 3, No 1 (2014): JURNAL MANAJEMEN DAN AKUNTANSI
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Abstract

The porpuse of the study was to examine the effect of direct and indirect personality, organizational commitment and Organizational Citizenship Behavior (OCB). This study used the unit of analysis throughout the administration Civil Servants at the University of Palangka Raya, using stratified random sampling obtained 169 administrative employees in the sample. The approach used in this study is a Structural Equation Model (SEM) with the Smart-PLS. The results of this study showed that a significant direct effect on the personality of organizational commitment, and Organizational Citizenship Behavior (OCB). Organizational commitment was not significant effect on Organizational Citizenship Behavior (OCB). Keywords: Personality, Organizational Commitment and Organizational Citizenship Behavior (OCB)
PERAN MOTIVASI, DISIPLIN KERJA TERHADAP KOMITMEN KARYAWAN DAN KINERJA KARYAWAN PADA PERUSAHAAN AIR MINUM DI MALANG RAYA Liana, Yuyuk; Irawati, Rina
JURNAL MANAJEMEN DAN AKUNTANSI Vol 3, No 1 (2014): JURNAL MANAJEMEN DAN AKUNTANSI
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Abstract

The purpose of this study was to examine the direct effect of motivation, discipline to organizational commitment, and examine the effect of indirect motivation, discipline on performance through organizational commitment. The sample was 150 employees of PDAM Malang which is using simple random sampling. The research proves that there is a significant influence between motivation, organizational commitment and discipline to performance. While the indirect effect of motivation on performance through organizational commitment results obtained by (P1 X P3) = 0.477 x 0.159 = 0.0758, whereas the indirect influence between disciplines working on performance through organizational commitment is equal to (P2 x P4) = 0.186 x 0.199 = 0.0370. It conclude that the greatest influence is indirect effect of motivation on performance through organizational commitment. Keywords: motivation, discipline, organizational commitment, performance.
ANALISIS PENGARUH PROFITABILITAS DAN RISIKO TERHADAP MODAL KERJA BERSIH PADA PERUSAHAAN TEKSTIL DI BURSA EFEK INDONESIA Anggarani, Dwi; Ficilia, Inarti
JURNAL MANAJEMEN DAN AKUNTANSI Vol 3, No 1 (2014): JURNAL MANAJEMEN DAN AKUNTANSI
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Abstract

Proper management of working capital will result in a higher level of efficiency so it will increase corporate profits. Profitability can be improved by investing in more profitable assets, while the risk is measured by the probability of a firm to be in a state of technically insolvent. If we want to improve profitability, the risk also rises, and vice versa. It is necessary for the selection of the companys decision between profitability and risk. Profitability as measured by Return on Assets and Return on Investment. While the risk is measured by the Current Ratio, Current LiabilitiesRatio and Current Asset Ratio. Because the selection decision between profitability and risk, then it is necessary to know the influence the profitability and risk of the net working capital. To test the hypothesis about the effect of the independent variable (profitability and risk) to net working capital, this study usingmultiple regression analysis models with the Ordinary Least Square. This study uses a quantitative approach. The results of this study are: (1) Profitability and risk having negative effect significance to net working capital. (2)Profitability and risk of significantly influence and simultaneously to the net working capital. (3) Profitability and risk as an independent variable is able to influence the dependent variable in which the net working capital by 40 %. (4) There is no significant influence profitability and partially on net working capital. (5) The risk is significantly influence and partially on net working capital. (6) The risk is more dominant to bring effect on the net working capital rather than the profitability. Keywords: profitability, risk and net working capital.
ATMOSFIR TOKO SEBAGAI STRATEGI MEMPENGARUHI EMOSI BELANJA KONSUMEN (Studi Empiris pada Toko Buku Retail di Kota Malang) Fuad, Muhammad; Hadiati, Sri
JURNAL MANAJEMEN DAN AKUNTANSI Vol 3, No 1 (2014): JURNAL MANAJEMEN DAN AKUNTANSI
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Store atmosphere is designed to stimulate a positive emotional response of consumers in effort to increase their spending activity. However, some businesses still tend to ignore the atmosphere as a marketing tool. This study aimed to analyze the store atmosphere as a marketing strategy that affects consumer’s spending emotions, as well as to identify the variable of the atmosphere that predominantly affects the emotions. Berman and Evans’ approach (2001), which identified the store exterior, general interior, store layout, and interior display as the variables of atmosphere, was used as the research baseframe. The results stated the four variables of store atmosphere were significantly influence the spending emotions of consumer, both simultaneously and partially. Furthermore, this study also identifies the characteristics of consumers who frequently shop at retail bookstores in Malang City. Kata kunci : Earning Response Coefficient (ERC,) leverage, size, voluntary disclousureKeywords: Store atmosphere, store exterior, general interior, store layout, interior display, spending emotion
PENGARUH KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN ADMINISTRASI DI UNIVERSITAS WIDYAGAMA MALANG Budiantono, Bambang
JURNAL MANAJEMEN DAN AKUNTANSI Vol 3, No 1 (2014): JURNAL MANAJEMEN DAN AKUNTANSI
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The purpose of this study was to determine the effect of leadership and motivation simultaneously, to determine the effect of partial leadership and motivation, and to determine, which of the leadership and motivation are the dominant influence on employee performance. The research hypothesis is formulated as follows: 1. Leadership and motivation simultaneously significant effect on employee performance, leadership and motivation 2 partially significant effect on the performance of employees, and 3 Motivation is the dominant variable influence on employee performance. Leadership and motivation simultaneously significant effect on employee performance Widyagama University of Malang. 2 Leadership and motivation partially significant effect on employee performance Widyagama University, 3.Motivasi a dominant variable on employee performance Widyagama University of Malang Keywords: Leadership, Motivation and Performance

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