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Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
  • JurnalIlmuManajemendanAkunta
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Published by STIE Totalwin Semarang
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 84 Documents
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EVALUASI PENGAKUAN DAN PENGUKURAN TRANSAKSI PEMBIAYAAN DENGAN PRINSIP BAGI HASIL DALAM KONSEP AKUNTANSI PERBANKAN SYARI’AH (Studi Kasus Bank Muamalat Indonesia Tbk Cabang Semarang) ANDINI, RITA
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 2, No 2 (2011)
Publisher : STIE Totalwin Semarang

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Abstract

The purpose of this study was to evaluate whether the recognition and measurement principles for the financing transaction with the results in the concept of Sharia banking accounting is applied in Semarang Branch of Muamalat Indonesia Bank has been in accordance with PSAK No. 59 or not. Qualitative analysis methods used in this study carried out by analyzing the recognition and measurement results in a financing transaction for the accounting concept of Sharia in Semarang Branch of Muamalat Indonesia Tbk and perform the implementation of comparative evaluation in practice with financial reporting standards in this regard to PSAK no.59 about sharia banking accounting. Treatment for the execution of financing transactions between existing implementations on Muamalat Indonesia Tbk in Semarang Branch with PSAK number 59 of shariah banking accounting was appropriate
PENGARUH MOTIVASI KERJA TERHADAP KINERJA DOSEN STIE TOTALWIN SEMARANG HAKIM, LUKMANUL
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 2, No 2 (2011)
Publisher : STIE Totalwin Semarang

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Abstract

Organization as a system of behavior included input, process and output. A collection of people, facilities and infrastructure could be used as input for further processing. Form and the process can be the interaction of people involved in the organization. The form of output was a result of cooperation in implementing something to achieved the same goal. The general purpose of operation can not function when not translated into specific objectives. Its not easy to measure achievement objectives for organizations that do not produce tangible outputs such as in the College of Economics Totalwin Semarang engaged in the business of education services. In such organizations, faculty and staff input is a factor that perform a process in order to create good output. One of the problems still faced by the existing College of Economics Totalwin Semarang until now was "Why do some lecturers work better than other lecturer?" One of the tasks Management College of Economics Totalwin Semarang was to identify the causes of things that could happen. Source of effectiveness of lecturers include motivation, ability, knowledge, skills, attitudes and stress. The differences are influenced by the motivation of work and that can lead to different performance of each faculty. The problem in this study were 1). Work motivation could affect on the performance of lecturers STIE Totalwin Semarang. 2). Which was the factor of work motivation could dominant affected the lecturer performance in STIE  Totalwin Semarang The sample in this study was 31 lecturer in STIE Totalwin Semarang. Analysis tools used test validity and reliability, multiple correlation analysis and multiple linear regression. The results of this analysis showed r 0.3440 table from 4:12 to 9 points table (variable) has a positive value and valid
MEMPREDIKSIKAN TURNOVER PADA KARYAWAN PERUSAHAAN GARMEN: Pengaruh Praktek Pengembangan Sumber Daya Manusia dan Kepercayaan Terhadap Organisasi PURI PALUPI, DYAH AYU
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 2, No 2 (2011)
Publisher : STIE Totalwin Semarang

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Abstract

This study examined variables that predict employee turnover intentions. Influence of trust in the organization as a mediator variable in this relationship was also examined. Questionnaires completed by 380 employees of the companys operating divisions garment. Hierarchical regression analysis used to test this relationship. The results was supported the hypothesis, the result states that in order to enhance the trust of employees in the organization and to reduce turnover intentions, garment companies needs to maintain the continuity and development of training programs, conduct a formal  and fair appraisal system , provide a clear and adequate career progression for employees. Suggestions and limitations for future research are also given.
KOMITMEN ORGANISASI MERUPAKAN VARIABEL INTERVENING PENGARUH ANTARA KEPUASAN KERJA TERHADAP KINERJA PEGAWAI (Studi Empirik di RSUD Sukoharjo) HANDAYANI, DWI LUSI; HARIYANTI, Ibu
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 2, No 2 (2011)
Publisher : STIE Totalwin Semarang

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Abstract

In the effort to increase the performance and prosperity of hospital employees, the organization needs to manage the job satisfaction, commitment of organization norms. Target of this research, was to test the effect of job satisfaction and organizational commitment in employees performance on BRSUD Sukoharjo. This sample  research used purposive sampling technique and the data collected by questionare. The hypothesis tested by simple regression analysis and double regression with t test, f test and coefficient of determination. Result of research found that there are positive and significant influence between satisfaction of job, organizational commitment, toword the employees performance of BRSUD sukoharjo employees, either through partial and simultan. Based on that results, we suggest the way to increase performance in the future, management must employees performance it’s performance. Beside that, the hospital’s management have to evaluate and implement activities  during  the periodically for better employees performance  with organizational commitment, and  job satisfaction.
ANALISIS WEEKEND EFFECT TERHADAP RETURN SAHAM DI BURSA EFEK INDONESIA LUHGIATNO, Bapak
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 2, No 2 (2011)
Publisher : STIE Totalwin Semarang

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Abstract

This research investigated the Weekend Effect Phenomenon on stock price which  inclined on Friday and declined on Monday. Thus, we analyzed differences of stock return at that day in Indonesian Stock Exchange. The population was Stock registered in Indonesia Stock Exchange, and the sample was  IHSG and LQ45 Index in Jan 2009 to Des 2010. Dependent Variable was  Stock Return and Independent Variable was Weekend Effect which traded on Friday and Monday. Data used in this study was secondary data from ISX, that is IHSG and LQ45 Index. This research shown that there is no differences between stock return on Friday and Monday in IHSG and LQ45 index. This indicated by value of IHSG was 0.065 > 0.05 and LQ45 index was 0.56 > 0.05.
PENGARUH NON PERFORMING LOAN (NPL), NET INTEREST MARGIN (NIM) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP PERUBAHAN LABA PADA BANK DEVISA DAN BANK NON DEVISA DI INDONESIA TAHUN 2006-2010 MINAR SAVITRI, DHIAN ANDANARINI
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 2, No 2 (2011)
Publisher : STIE Totalwin Semarang

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Abstract

The performance of the companys management expects higher earnings changes and flexibility of  company’s operation activities.  Estimates of future earnings changes can be made by analyzing financial statements. In banking, an increase in profits can be used by management to improve or strengthen its capital structure to withstand such profits. So the opportunity  was the chance of funding that require substantial funds can be readily handled by the bank. Samples of this study was taken in the 42 banks that Divided into 26 foreign exchange banks and 16 non bank foreign exchange  with purposive sampling methods. The data analyzed by multiple regression tests which previously performed test of normality, the assumption of classical test irregularities (multicollinearity, autocorrelation and heteroscedasticity), hypothesis testing (t and F) and test of coefficient determinations. The results obtained non-performing loans (NPLs) and loan to deposit ratio (LDR) was not shown significant negative effects and changes  on foreign exchange earnings in the banking system and the Non-Foreign Exchange. Net interest margin (NIM) was not shown significant positive effects on earnings of changes in Foreign Exchange and Non-bank Foreign Exchange.
EARNING MANAGEMENT DALAM PENAWARAN SAHAM PERDANA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA NOVIUS, ANDRI
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 2, No 2 (2011)
Publisher : STIE Totalwin Semarang

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Abstract

This study detected the differences of the company earning before publicly traded, at the moment of publicly traded, and after publicly traded in manufacture entities. The sample was 22 manufacture on Initial Public Offering from 2005 to 2007 by using financial statement during five years The data analyzed by Wilcoxon stage. The result shown that there is the difference before go public and at the moment of publicly traded. So that presence earning management practice by management of entities in order to collect cash from investor. At the moment of go public, there is no difference, because the performance of entities become better and earning management practice fared well
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU CORPORATE INTERNET REPORTING PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA WIDARYANTI, Ibu
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 2, No 2 (2011)
Publisher : STIE Totalwin Semarang

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Abstract

This study seek to examined  factors that affect the timeliness of corporate internet reporting (CIR) in listed companies on the Indonesian Stock Exchange. Key factors used  firm characteristics (firm size, type of bussiness, profitability, leverage, liquidity, issuance of stock) and corporate governance variables (public ownership structure, proportion of supervisory board and supervisory board size). Population of this study was Indonesian Listed Company in 2008 at Indonesian Stock Exchange .The sample was 195 firms Based on purposive sampling technique.  Multiple regression analysis used to test the hypothesis. The regression analysis found that a significant relationship between the timeliness of CIR and firm size. However, others variable like type of bussiness, profitability, leverage, liquidity, stock issues, public ownership structure, proportion of supervisory board and supervisory board size was not significant relationship with timeliness of CIR.. This results indicated that firms typically in big size se modisclore timely information on their web sites.
PENGARUH RETURN ON ASSET DAN DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Kasus Pada Sektor Manufaktur Periode Tahun 2003 – 2007) Asoka Sakti, Tutus Alun
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 1, No 1 (2010)
Publisher : STIE Totalwin Semarang

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Abstract

Investor always hoping to get return in their investation of stock. Purpose of this research is to analyse independent variable that consist of return asset on and debt to equity ratio manufacturing company listed of Indonesia Stock Exchange (IDX). Sample of this research is 113 manufacturing company in IDX with method purposive non random sampling. This research used multiple regression test is done by normality test, variation test of classic assumption (multikolinearity, heteroskedastisity and autocorrelation), hypothesis test ( t and F) and test coefficient of determination. The result of this research that return on asset have positive influence and doesnt signifikan to stock return listing manufacturing campany of Indonesia Stock Exchange. Debt to equity ratio has negatif influence signifikan to stock return manufacturing company listing of Indonesia Stock Exchange
PENGARUH LISTED, KEPEMILIKAN SAHAM OLEH INSTITUSIONAL DAN NILAI TUKAR TERHADAP PROFITABILITAS PERBANKAN DOMESTIK DI INDONESIA Rahmadhani, Sari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 1, No 1 (2010)
Publisher : STIE Totalwin Semarang

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Abstract

The research problem is the decrease of profitability happened in the year of 2005 and 2007. The condition indicates the existence of serious problem on banking profitability. The other problem was showed by the existence or research gap of some factors which influence on banking profitability. The samples of research are 62 domestic banks, by using multiple regression analysis. The result of this research only the listed positively and significantly influence on banking profitability, if the ownership of stock by company and exchange rate insignificantly not influence on banking profitability

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