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Kota surabaya,
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INDONESIA
BISMA (Bisma dan Manajemen)
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Core Subject : Economy,
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Articles 6 Documents
Search results for , issue " Vol 3, No 2 (2011)" : 6 Documents clear
Time Driven Activity-Based Costing : Konsep Akuntansi Manajemen Yang Akurat Dalam Menghadapi Lingkungan Yang Dinamis Dan Bisnis Global Hariyati,
Bisnis dan Manajemen Vol 3, No 2 (2011)
Publisher : Bisnis dan Manajemen

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Abstract

This paper describes how the concept of Management Accounting, particularly the time-driven activity-based costing (TD-ABC) can be applied in calculating the cost ) is realistic. Cost becomes a very important element in calculating the earnings and net earnings were reported. The errors in the calculation of cost (cost) would result in a pricing mistake. TD-ABC is a new concept of management accounting. The emergence of TD-ABC is expected to eliminate the vulnerabilities that exist on the concept of the previous concepts such as ABC. TD-ABC concept is usually applied to companies with sophisticated accounting information systems were applicable to the Company as at the Farm Bryon ranch., Corp and Small and Medium Enterprises. Therefore it can be said TD-ABC can be applied in a dynamic environment and globalisasi and shifting corporate objective function in order to satisfy customer demand management accounting to do more
Pengaruh Asosiasi Merek Berdasarkan Fungsi Merek Produk Hand And Body Lotion Citra Terhadap Loyalitas Merek Di Surabaya Nindria Untarini,
Bisnis dan Manajemen Vol 3, No 2 (2011)
Publisher : Bisnis dan Manajemen

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The research has been conducted in order to investigate which brand association have strongest effects on consumer behavior. Some of these works only adpot a theoretical perspective, without performing an empirical test. Moreover, several of the empirical studies made analyzes the overall relation between brand association and consumer response, without considering the different dimensions of brand association. This research attempts to study the influence of brand associations based on the brand functions through the dimensions of guarantee, personal identification, social identification, and status on brand loyalty in the consumer’s willingness to brand rebuying, recommend it to others and pay a price premium for the brand. The research was aimed at users of Citra hand and body lotion brand in Surabaya that had bought Lee Cooper jeans maximum in the last six months at stores which sell Citra hand and bodylotion product in Surabaya, based on the non-probabilistic purposive sampling. The method of analysis used is Correlation Canonical Analysis, which is part of multivariate analysis. The Primary data were processed using Statistica 6.0 program with 385 sample. The result show that canonical loading test for each canonical variate for both variable set (independent variable and dependent variable) have loading exceeding 0,5. This indicates a high degree of intercorrelation among brand associations based on brand function through dimensions of guarantee, personal identification, social identification, and status on bran loyalty in the consumer’s willingness to brand rebuying, recommend it to others, and pay a price premium for the brand. Based on, size of the weights, the order of contribution of independent variable to the first variate is guarantee (0,522), and the dependent variable order on first variate is willingness to brand rebuying for the brand (0,842). And from hypotheses test, the results show there is the influences of brand association based on function through the dimensions guarentee, personal identification, social identification, and status (partial and simultant) on brand loyalty in the consumer’s willingness to brand rebuying, recommend it to others, and , pay a price premium for the brand. Future research would also be interesting to conduct a comprehensive multicategori analysis in order to identify the relative importance of various brand functions in different product categories, the more various sampling techniques and more samples, and selection of other brands so that to represent all users jeans in Surabaya.
Pengaruh Gaya Hidup Terhadap Consumer Ethnocentrism (Studi Pada Mahasiswa Di Yogyakarta) Sigit Haryono,
Bisnis dan Manajemen Vol 3, No 2 (2011)
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This study aims to explain relationship fashion consciousness and leadership, as part of lifestyle, toward consumer ethnocentrism. Research population is student in Yogyakarta. Type of the research is explanatory and data collection use questionair. Research instrument lifestyle used Kucukemiroglu and instrument consumer ethnocentrism used Shimp dan Sharma. Result of the study is fashion consciousness and leadership have relationship with consumer ethnocentrism.This study also found that level consumer ethnocentrism is very high.
Pengaruh Kesadaran Merek, Kesan Kualitas Dan Asosiasi Merek Terhadap Keyakinan Pelanggan Dalam Membeli Pasta Gigi Merek Pepsodent (Studi Di Desa Sumberagung Bojonegoro) Wiwit Devi Kurnia, ; Widyastuti,
Bisnis dan Manajemen Vol 3, No 2 (2011)
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Abstract

At the current market conditions, consumers are faced with an increasingly diverse product choices, brand identity will make the product selection process easier, because it helps consumers to decide which products best suited to their needs. Brand is a symbol and an indicator of quality of a product. Product brands that have long been known by consumers have become a status symbol and even the image for the product. So it is not surprising if the brand is often used as criteria in evaluating a product. (Sumarwan, 2002:303). The type of this research is a conclusive study uses causal research. The population of this study were men and women at least 19 years of age. The sample in this study are the customers of Pepsodent toothpaste in Sumberagung villages, Bojonegoro as many as 110 respondents. Non probability sampling technique using Purposive sampling way is used to determine the sample of this research. The data of this research analized by multiple linier regression analysis. The result of this research shows coefficient of determination 0,628, it means that there is an influence variable independent to dependent variable equal to 62,8% and the rest of 37,2% influenced by other variables outside this research. The most dominant variable in this research is brand awareness variable by t value of 6,109.
Dampak Rasio Keuangan Terhadap Kebijakan Deviden Dwi Purwanti, ; Peni Sawitri,
Bisnis dan Manajemen Vol 3, No 2 (2011)
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Pengaruh Kesiapan Perubahan Organisasional Terhadap Pembelajaran Organisasional Muafi,
Bisnis dan Manajemen Vol 3, No 2 (2011)
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Abstract

This study examines if organizational change readiness will affect the organizational learning and using data from the Indonesiaan state-owned company that has recently been merged with other stated owned companies. This study devises a multifaceted model based on three constructs of organizational change readiness, namely aggressive attitude toward change, passive attitude toward change and the readiness attitude in coordination with change, and tests their effects on organizational learning, including knowledge creation and expantion. Empirical results indicate that organizational change readiness have positive affect to organizational learning.

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