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Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
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Published by STIE Totalwin Semarang
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Core Subject : Economy,
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Articles 10 Documents
Search results for , issue " Vol 4, No 1 (2013)" : 10 Documents clear
PENGARUH PHYSICAL CAPITAL, HUMAN CAPITAL, DAN STRUCTURAL CAPITAL TERHADAP PROFITABILITAS, PRODUKTIVITAS DAN PENILAIAN PASAR PADA PERBANKAN INDONESIA (Studi kasus perbankan yang terdaftar di BEI Tahun 2008-2011) Rahmadhani, Sari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 4, No 1 (2013)
Publisher : STIE Totalwin Semarang

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Abstract

This study aimed to examine the effect of disclosure of intangible assets in the banking company. Disclosure of intangible assets is an important concern for modern accounting disclosures aimed determine the ability of an intangible asset in improving profitability, productivity and market valuation. New types of intangibles such as employee competence, relationships with customers, simulation models, administration and computer systems are not recognized in the financial reporting model and conventional management. Testing of intangible assets is done by using the components of capital, namely Physical Intellectual Capital, Human Capital, Structural Capital.This research was conducted by a quantitative method using secondary data. The population of this study was obtained from the banks listed on the Indonesia Stock Exchange in the period 2008 - 2011. The study sample was 12 Banks are selected using purposive sampling method. Analysis techniques used is by using multiple linear regression model using SPSS. The results showed results provide empirical evidence that the Physical capital does not affect the profitability, productivity, and penilaiaan banking market in Indonesia. While human capital affect the profitability and market penilaiaan, but has no effect on the pebankan produkivitas. Structural capital does not affect the profitability and market penilaiaan, but the effect on the productivity of banking in Indonesia.
ANALISIS FAKTOR YANG MEMPENGARUHI KEINGINAN KONSUMEN BERBELANJA ONLINE MELALUI KEPERCAYAAN KONSUMEN Prasetya, Adhitya Yoga
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 4, No 1 (2013)
Publisher : STIE Totalwin Semarang

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Abstract

Consumer’s perception of online shopping risk, convenience and usefulness distinctly affects consumer’s trust as well as consumer’s acceptance behavior of online shopping. Therefore, this paper puts forward a consumer’s trust antecedents model based on TAM to explain online shoppers` behavior, in which consumer’s trust plays a core role. The result shows that consumer’s online shopping intention is decided by trust, perceived usefulness and perceived risk of online shopping, and consumer’s trust depends on consumer’s perceived risk, perceived ease of use and perceived usefulness of B2C E-commerce.
DETERMINAN PERILAKU ETIS ENTREPRENEUR DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN Sugiharti, Sugiharti
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 4, No 1 (2013)
Publisher : STIE Totalwin Semarang

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Abstract

This paper reviews and extends the literature on entrepreneurs ethical behavior. Building on previous ethical decision making models, we argue that the nature of both the entrepreneur and the entrepreneurship context warrant additional theorizing within the ethics literature. We propose that entrepreneurs face unique internal and external drivers of ethical behavior. Likewise, in the course of engaging in entrepreneurial activities, the entrepreneurs higher accountability and concern for reputation may lead to relatively  higher ethical conduct, while the increased uncertainty may countervail these pressures. We discuss the implications of these tensions and future directions for research.
PERAN INTRAPRENEURSHIP DALAM MENCIPTAKAN KEUNGGULAN BERSAING PERUSAHAAN Mulyanto, Kukuh
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 4, No 1 (2013)
Publisher : STIE Totalwin Semarang

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Abstract

Intrapreneurship has been acknowledged in literature and practice as a vital element of economic and organizational growth, success and competitiveness and can be considered as a unique competitive advantage. The purpose of the paper is to provide a comprehensive analysis of the concept of intrapreneurship. Concluding, the paper suggests directions for future research.
PENCIPTAAN KEUNGGULAN BERSAING PERUSAHAAN MELALUI PENINGKATAN PERILAKU PELAYANAN Hendriyanto, Asepta
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 4, No 1 (2013)
Publisher : STIE Totalwin Semarang

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Abstract

The purpose of this research is to investigate and analyze the factors that affect the competitive advantage through service behavior. The method used is the method of survey data obtained directly through questionnaires. Sampling using sensus sampling methods and methods of analysis used in this research was the path analysis.  Based on the research results revealed that organizational communication, and service culture have effect on service behavior. And variable service behavior have effect of the firm competitive advantage.  
ANALISIS PENGARUH DIMENSI KOMITMEN ORGANISASI (AFFECTIVE, CONTINUANCE, NORMATIVE) TERHADAP KINERJA KARYAWAN Nurofi, Achmad
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 4, No 1 (2013)
Publisher : STIE Totalwin Semarang

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Abstract

This research analyzes the influences of organizational commitment to employee performance. Respondents of this research are 130 Respondent are production staff in XYZ firm Semarang. This research use Structural Equitation Modeling (SEM) under AMOS 21 program as analysis toolsThe model of relationship between the three variables studied shown that the organizational commitment that comprise of affective commitment, continuance commitment, have a significant effect on employee’s performance with positive signs. The studied also shown that normatif commitment, have no significant effect on employee’s performance.
ANALISIS PENGARUH WORKING CAPITAL TURNOVER TERHADAP PROFITABILITAS DENGAN LIKUIDITAS SEBAGAI VARIABEL INTERVENING Minar Savitri, Dhian Andanarini
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 4, No 1 (2013)
Publisher : STIE Totalwin Semarang

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Abstract

This study aimed to assess the influence of WCT, and liquidity toward profitability of manufacturing companies in Indonesia Stock Exchange. Sampling was carried out using non-probabilistic sampling and obtained 62 of 149 manufacturing companies which are listed in Indonesia Stock Exchange in 2009-2012. The results of regression analysis show that WCT, have a significant effect toward liquidity. Meanwhile, the liquidity variable influence significantly toward the profitability.
PERAN KERJASAMA PERTUKARAN DALAM PENCIPTAAN KEUNGGULAN BERSAING PERUSAHAAN; SEBUAH KERANGKA KERJA KONSEPTUAL Setyo Hartono, R. Djoko
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 4, No 1 (2013)
Publisher : STIE Totalwin Semarang

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Abstract

Facing uncertain environtment, firms have strived to achieve greater exchange collaboration to leverage the resources and knowledge of customer. The objective of the study is to uncover the nature of exchange collaboration and explore its impact on firm competitive advantage. The results indicate that exchange collaboration has a significant impact on firm competitive advantage. 
PERAN OPPORTUNITY ENTREPRENEUR DALAM PERTUMBUHAN EKONOMI Kurniasari, Dian
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 4, No 1 (2013)
Publisher : STIE Totalwin Semarang

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Abstract

Not all entrepreneurs demonstrate the same kind of behaviors. An ‘opportunity’ entrepreneur starts a new business by exploiting an identifiable business opportunity and is expected to help develop the economy. On the other hand, a ‘necessity’ entrepreneur does so in order to survive over poverty and/or unemployment, and thus can hardly contribute much to the economic development. This paper to describes this types of entrepreneur.
PENGARUH KREDIBILITAS CELEBRITY ENDORSER TERHADAP MINAT BELI KONSUMEN Jatmiko, M. Roby
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 4, No 1 (2013)
Publisher : STIE Totalwin Semarang

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Abstract

The purpose of this study is to test whether the source credibility affects buying intention. The influence that endorser credibility dimensions (i.e. attractiveness, trustworthiness and expertise) have on purchase intentions of 100 young consumers has been examined. The results showed that all of the three credibility dimensions have a positive relationship with purchase intention

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