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JDM (Jurnal Dinamika Manajemen)
Published by Universitas Negeri Semarang
ISSN : 20860668     EISSN : 23375434     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Jurnal Dinamika Manajemen [p-ISSN: 2086-0668 | e-ISSN: 2337-5434] issued by the Department of Management, Faculty of Economics, Universitas Negeri Semarang, Indonesia, periodically (every 6 months) in March and September with the aim of disseminating information about the study of knowledge management in the form of conceptual studies and research results.
Arjuna Subject : -
Articles 800 Documents
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The Impact of Deferred Tax Assets, Discretionary Accrual, Leverage, Company Size and Tax Planning Onearnings Management Practices Widiatmoko, Jacobus; Mayangsari, Ika
JDM (Jurnal Dinamika Manajemen) Vol 7, No 1 (2016): March 2016 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v7i1.5750

Abstract

The purpose of this study is to analyze and provide empirical evidence of the influence of deferred tax asset, discretionary accrual, leverage, company size, and tax planning on earnings management. Financial performance is an indicator that is required by company management to measure the effectiveness of company performance. This research used secondary data that was got from annual report published in www.idx.co.id and data from Indonesian Capital Market Directory (ICMD). Populations of the research are manufacturing companies listed on Indonesia Stock Exchange from 2011-2013. Samples were selected by using purposive sampling method. There are 208 observations that will examined by logistic regression analysis. The result shows that deferred tax asset has negative and not significant effect to the earnings management, discretionary accrual has negative and not significant effect to the earnings management, leverage has negative and significant effect to the earnings management, company size has positive and significant effect to the earnings management, tax planning has positive and not significant effect to the earnings management.Tujuan penelitian ini menganalisis bukti empiris mengenai pengaruh asset pajak tangguhan, discretionary accrual, leverage, ukuran perusahaan, dan perencanaan pajak terhadap manajemen laba. Kinerja keuangan adalah indikator untuk mengukur efektivitas perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dari www.idx.co.id serta data dari Indonesian Capital Market Directory (ICMD). Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2011-2013. Sampel dipilih dengan purposive sampling. Terdapat 208 observasi yang akan diuji dengan model analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa asset pajak tangguhan memiliki pengaruh negatif dan tidak signifikan terhadap praktik manajemen laba, discretionary accrual memiliki pengaruh negatif dan tidak signifikan terhadap praktik manajemen laba, leverage memiliki pengaruh negatif dan signifikan terhadap praktik manajemen laba, ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap praktik manajemen laba, perencanaan pajak memiliki pengaruh positif dan tidak signifikan terhadap praktik manajemen laba.JEL Classification: G3, G32
Back Matter September 2015 Matter, Back
JDM (Jurnal Dinamika Manajemen) Vol 6, No 2 (2015): September 2015 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengaruh Right Issue terhadap Kinerja Keuangan Perusahaan Khajar, Ibnu
JDM (Jurnal Dinamika Manajemen) Vol 1, No 1 (2010): March 2010 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v1i1.2446

Abstract

Penelitian ini menyelidiki pengaruh right issue terhadap kinerja keuangan perusahaan yang go public di Bursa Efek Indonesia. Sampel meliputi dua puluh satu perusahaan yang melakukan right issue dari tahun 2003-2006. Variabel penelitian adalah kinerja keuangan yang diukur dengan rasio likuiditas, leverage, profitabilitas, aktivitas, dan rasio pasar. Paired t-test dan uji Wilcoxon digunakan untuk menentukan perbedaan kinerja keuangan sebelum dan sesudah right issue. Dari rasio kinerja likuiditas, leverage, profitabilitas, aktivitas, dan rasio pasar (Rasio Lancar, Hutang Jumlah Untuk Jumlah Aktiva, Net Profit Margin, Asset Turn Over dan Rasio Price Earning) pada dua tahun sebelum dan dua tahun setelah right issue, hanya dua rasio-Harga Earning ratio dan Current Ratio secara signifikan berbeda pada sebelum dan sesudah right issue. Kedua rasio ini meningkat secara signifikan. This study investigated the effect of right issue on the financial performance of companies that go public on the Indonesian Stock Exchange. The sample included twenty-one company that does the right issue from the years 2003-2006. Research variable is financial performance as measured by the liquidity ratio, leverage, profitability, activity, and the ratio of the market. Paired t-test and Wilcoxon test used to determine differences in financial performance before and after the rights issue. From the performance ratios of liquidity, leverage, profitability, activity, and the market ratio (Current Ratio, Total Debt To Total Assets, Net Profit Margin, Asset Turn Over and Price Earning Ratio) at two years before and two years after the right issue, only two ratio--Price Earning Ratio and Current Ratio are significantly different at the before and after the rights issue. Both these ratios increased significantly.
How Performance of Jakarta Islamic Index (JII) Stocks Relative to Other Stocks? Listyaningsih, Erna; Krishnamurti, Chandrasekhar
JDM (Jurnal Dinamika Manajemen) Vol 6, No 2 (2015): September 2015 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v6i2.4303

Abstract

This study was conducted to assess the performance of Jakarta Islamic Index (JII) stocks and also investigate whether there was an ethical effect (JII selection restriction) and compare it with non-Sharia stocks. The main model used in this study was the Capital Asset Pricing Model (CAPM) single index model extended to the Fama and French three factors. This study employs elaborate matching data. The data used in this study was split into two periods: the 2005-2007 periods which consists of two groups: JII and non-JII and the 2008-2012 periods which consists of three groups: JII, Sharia and non-Sharia based on industry sector. This study found that basically there was no difference on performance between JII and non-JII stocks. Therefore, this result supports the previous studies in which there were no significant differences between Sharia and conventional investment.
Penggunaan Sistem Informasi Penilaian Kinerja Dosen dan Akuntabilitas Kinerja Dosen -, Asrori
JDM (Jurnal Dinamika Manajemen) Vol 2, No 2 (2011): September 2011 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v2i2.2480

Abstract

Penelitian ini bertujuan untuk menilai penggunaan dosen terhadap Sistem Informasi Penilaian Kinerja (Silkados) dengan tujuan meningkatkam laporan akuntabilitas beban kerja dan penilaian kinerja dosen di Universitas Negeri Semarang. Sampel dari penelitian ini adalah 88 dosen selaku pengguna Silkados di lingkungan kerja Universitas Negeri Semarang. Pengumpulan data menggunakan kuesioner yang dibangun dari teori Planned Behavior (Ajzen, 1988) dan Technology Acceptance Model (Davis et al., 1989). Hasil penelitian mendukung secara empiris, bahwa Silkados sangat bermanfaat dan mudah digunakan dosen sebagai pemakai untuk tujuan evaluasi beban kerja dan kinerja, kegunaan dan kemudahan penggunaan Silkados berpengaruh positif pada intensi menggunakan Silkados, intensi menggunakan Silkados berpengaruh positif pada penggunaan Silkados untuk tujuan meningkatkan akuntabilitas pelaporan beban kerja dan evaluasi kinerja dosen sebagai bagian dari perwujudan Tridharma Perguruan Tinggi. Saran dari penelitian ini adalah Silkados dapat digunakan sebagai acuan pengembangan profesionalisme dan peningkatan kompetensi dosen sesuai kebutuhan Fakultas. This study aims to assess the use of Performance Assessment Information System (Silkados) by lecturers to increase accountability reporting of lecturer’s workload and performance evaluation in State University of Semarang (Unnes). The sample of this study is 88 lecturers as users of Silkados. Questionnaires are used to collect data based on the theory of planned behavior (Ajzen, 1988) and The technology acceptance model (Davis et al., 1989). The results show that Silkados very useful and easy to use for the lecturers to evaluate their workload and performance. Meanwhile the usefulness and easy to use of Silkados have positive effect on intention of using Silkados, furthermore the intention of using Silkados have positive influence on the use of Silkados to improve accountability reporting of lecturer’s workload and performance evaluation. In the future, Silkados can be used as a reference for professionalism development and competency improvement.
Customer Relationship Management Implementation and its Implication to Customer Loyalty in Hospitality Industry Hardjono, Budiono; San, Lai Pooi
JDM (Jurnal Dinamika Manajemen) Vol 8, No 1 (2017): March 2017 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v8i1.10414

Abstract

Building up customer loyalty have become more important to survive in the high competition of hospitality industry. One approach to developing this is by implementing customer relation-ship management (CRM). This study investigates the implication of CRM implementation to-wards customer loyalty in the hospitality industry. The results should assist marketers to recog-nize what determinant factors and dimension of CRM that contribute to building up customer loyalty in the hospitality industry. A purposive survey of 150 respondents of all rated hotels in Malacca, Malaysia was conducted. It is found that there is a significant correlation between customer orientation, CRM organization, and knowledge management towards customer loy-alty while the another dimension of technology-based CRM has no significant effect on this research. The marketer in the hospitality industry should, however, carefully evaluate the nature of customer loyalty regarding any other variables that are not included such as brand image and brand association and some special or unique features in this hospitality industry that should be addressed in the future research.
Budaya Mutu dan Implementasi ISO 2008: 9001 serta Dampaknya terhadap Komitmen Organisasional Muafi, Muafi; Nilmawati, Nilmawati
JDM (Jurnal Dinamika Manajemen) Vol 5, No 1 (2014): March 2014 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v5i1.3649

Abstract

The objective of this research was to analyze the influence of quality culture toward the implementation process of ISO 9001:2008 and its impacts on organizational commitment. The researcher analyzed the lecturers and staffs perception at Management Master Program, Universitas Pembangunan Nasional Veteran Yogyakarta (MM UPNVY) on the role importance of quality culture in the implementation process of ISO 9001:2008 and its impacts on organizational commitment. This study was expected to give benefits for MM and UPN Veteran Yogyakarta in implementing ISO 2008:9001, so the best policies and decision can be taken to improve the performance of MM UPNVY. The population of this study was lecturers and staff at MM, UPNVY. The samples were taken by census. Then, the data were analyzed by Partial Least Square (PLS) statistical technique. The result showed that (1) quality culture gave positive and significant influence toward the implementation of quality management system, (2) the implementation of quality management system gave positive and significant influence toward organizational commitment.
Back Matter September 2016 Matter, Back
JDM (Jurnal Dinamika Manajemen) Vol 7, No 2 (2016): September 2016 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

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Abstract

Faktor Penentu Struktur Modal: Studi Empirik pada Perusahaan Multifinansial Ridloah, Siti
JDM (Jurnal Dinamika Manajemen) Vol 1, No 2 (2010): September 2010 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v1i2.2470

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel struktur aktiva, ukuran perusahaan, operating leverage, profitabilitas, likuiditas dan pertumbuhan penjualan terhadap Struktur Modal perusahaan sektor keuangan serta mengetahui variabel manakah yang paling berpengaruh terhadap stuktur modal. Populasi dalam penelitian ini adalah semua perusahaan sektor keuangan multifinansial yang terdaftar di BEI yang memiliki laporan keuangan dalam ICMD tahun 2008. Penentuan sampel penelitian ini menggunakan metode purposive sampling. Hasil analisis regresi menunjukkan bahwa ada pengaruh secara simultan variabel independen terhadap Struktur Modal. Hanya ada tiga variabel independen yang berpengaruh signifikan secara parsial terhadap variabel dependen yaitu ukuran perusahaan, profitabilitas dan likuiditas. Dari variabel-variabel tersebut, variabel yang paling berpengaruh terhadap stuktur modal adalah ukuran perusahaan. Saran yang penulis sampaikan dalam penelitian ini, bahwa untuk mencapai Struktur Modal yang optimal, perusahaan perlu meningkatkan profitabilitas, likuiditas dan ukuran perusahaan dengan cara meningkatkan profit margin dan meningkatkan asset yang dimiliki perusahaan. This study aims to determine the effect of asset structure variables, firm Size, operating leverage, profitability, liquidity and growth in sales of corporate capital structure of the financial sector as well as knowing which variables most affect the capital structure. The populations of this study were all multifinansial financial sector companies have been listed on the Stock Exchange which has ICMD financial statements in 2008. Purposive sampling method is used to analyse the samples of this study. The results of multiple regression analysis showed that there is a simultaneous effect of independent variables of corporate capital structure of the financial sector. There are only three independent variables that significantly influence the dependent variable that is partially on the variables of firm Size, profitability and liquidity. Of explanatory variables, the variable that most influence on capital structure is a variable Size. This study suggests that to achieve the optimal capital structure, companies need to improve profitability, liquidity and company Size by increasing profit margins and increasing company-owned assets.
Competitiveness, Marketing Access, and Network Capability and Its Impacts on Marketing Performance Sayekti, Teguh Iman; Soliha, Euis
JDM (Jurnal Dinamika Manajemen) Vol 7, No 2 (2016): September 2016 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v7i2.8203

Abstract

This study is to determine what factors influencingthe performance of SMEs. The population in this study is SMEs in the Central Java. Sample collection was conducted with a purposive sampling method. Criteriaused to take into accountis the SMEs that are already running at leastfortwo years. The sample in this study is intended as the representative of total population,67 (sixty seven). The data were processed and analyzed by computer program of SPSS 20 for Windows. Based on the results of regression analysis, it can be concluded that competitiveness has positive and significant impact on marketing performance marketing access has positive and significant impact on marketing performance. It means that the higher competitiveness and marketing access, the higher its performance. Competitiveness and marketing access have influence on SMEs performance through network capability.

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