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INDONESIA
BISMA (Bisma dan Manajemen)
Published by Universitas Negeri Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 49 Documents
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Pendekatan Manajemen Biaya Untuk Meningkatkan Ketepatan Penghitungan Biaya Melalui Time Driven Activity Based Costing System Agung Listiadi,
Bisnis dan Manajemen Vol 1, No 2 (2009)
Publisher : Bisnis dan Manajemen

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Abstract

Biaya merupakan faktor penting dalam menjamin kemenangan perusahaan dalam persaingan di pasar. Konsumen akan memilih produsen yang mampu menghasilkan produk dan jasa yang memiliki mutu tinggi dengan harga yang murah. Sistem Manjemen Biaya Kontemporer menekankan pada penelusuran dibandingkan alokasi. Dan Manajeman berdasarkan kegiatan adalah jantung dari sistem pengendalian operasi kontemporer. Paling tidak ada dua faktor utama yang harus diperhatikan dalam pemilihan pemicu biaya (cost driver) ini yaitu: biaya pengukuran dan tingkat korelasi antara cost driver dengan konsumsi overhead sesungguhnya. Cost driver dibagi dalam dua kategori, yaitu struktural cost driver dan executional cost driver. Cost driver merupakan dasar yang digunakan untuk membebankan biaya yang terkumpul pada cost pool kepada produk. Sehingga dengan perhitungan biaya melalui Time Driven activity-based costing system, perusahaan memperoleh informasi yang lebih tepat dan akurat.
Model Konseptual Manajemen Konflik Dalam Organisasi Dewie Tri Wijayati,
Bisnis dan Manajemen Vol 1, No 2 (2009)
Publisher : Bisnis dan Manajemen

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Abstract

Organization is a place where different people with different opinion share the same goal. As a dynamic social environment, organization always change and influence by its internal and external of organization. Therefore, conflict will exist in organization as the result of differences, changes and oppositions in achieving goal. Conflict can be managed in such a way by using models of conflict management. The purpose of this paper is to explain about how management should deal with conflict, and how to implement models of conflict management in overcoming conflicts.
Pengaruh Prestasi Kerja Terhadap Imbalan Ekstrisik Dan Dampaknya Pada Kepuasan Kerja (Studi Kasus Pada Karyawan Bagian Pemasaran Di Asuransi Jiwa Bumi Asih Jaya Cabang Malang) Margono,
Bisnis dan Manajemen Vol 1, No 2 (2009)
Publisher : Bisnis dan Manajemen

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Abstract

This research is based on the fact that working satisfaction of the staff is an essential part for an organization. A low working satisfaction will give a bad effect for the organization. That is why the organization leader must be able to increase the working satisfaction of his staff by giving a fair and reasonable extrinsic payment. It should be in assordance with the working performance of the staff and the standard of the minimum regional wage. The purpose of this research is to know the effect of working performance on extrinsic payment and its impact on working satisfaction. The research is case study. The data were taken from 47 responden and all were considered as population. The instrument for collecting the main data was done by distributing questionnaire and the data are measured by using likerd scale. The product Moment Corelation is used to test the validity of the data with the dedree of significance 0,05 while the reliability is test by using Alpa Cronbach technique with degree of significance 0,05. The descriptive analisis an path analysis are used to analyze the data. The researcher used F-Test, T-test, and R-test with the degree of significance the working satisfaction and payment. The result shows that the quality of the staff performance has mostly been midified to meet the company’s standard. Most of the staff working performance hared well by their leader. On thye other hand, most of extrinsic payment receveid by the staff has been given sufficient enough. Moreover, its amount is suitable with the staff working performance. The same thing is found out in relation to the staff working satisfaction which is quite good. Key words :
Loyalitas Pelanggan : Pengaruh Kualitas Pelayanan dan Kepuasan Pelanggan Pada Rumah Sakit Umum Syaiful Anwar Malang Prasetyo Isbandono,
Bisnis dan Manajemen Vol 1, No 2 (2009)
Publisher : Bisnis dan Manajemen

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Abstract

Hospital is one of government institution have responsibility to serve public healt. To reach that purpose, this institution must be increase services betterto creted costumer satisfaction. Hypotesis on this research ; 1) To know direct real influence Services Quality (Tanggible, Reliabiity, Responsiveness, Assurance and Emphaty) and Costumer Satisfaction to costumer Loyality, 2) To know Costumer Satisfaction as intervening variable between Services Quality and Costumer Loyality. Location on this research is Rumah Sakit Syaiful Anwar Malang. This research used explanatory research with survey approach.. Analisys Methode used Structural Equation Model (SEM) with Analysis of Moment Structure (AMOS) 4.0 version. The finding reported here reveal that there are 1) Services Quality have positive infuences with Costumer Loyality, 2) Services Quality have positive infuences with Costumer Satisfaction, 3) Costume Satisfaction are positive intervening variable between Sevices Quality and Costumer Loyality.
Persepsi Nasabah Tentang Ketanggapan, Keramahan, Kehandalan, Komunikasi, Dan Mengerti Nasabah Terhadap Pelayanan Bagian Prioritas PT. Bank Central Asia Surabaya Arasy Alimudin, ; I Putu Artaya,
Bisnis dan Manajemen Vol 1, No 2 (2009)
Publisher : Bisnis dan Manajemen

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Abstract

Object of this research in one of famous bank in Surabaya which is PT Bank Central Asia, with qualitative research type, cause to know how customer bank perception about service that Bank Central Asia give to customer which is service a main point of customer satisfaction. Perception that tray to measurement using qualitative approach’s: responsiveness, communication, durability, hospitality, and understanding customer has satisfaction ones each other during servicing customer. All populations are 1030 customer, take a sample 40 customer which is customer who has deposit 500million rupias
Penerapan Analisis Portofolio Saham Dalam Rangka Optimalisasi Return Dan Minimlisasi Risiko Pada Perusahaan Blue Chips Helda Puji Sofiana, ; Heri Widodo,
Bisnis dan Manajemen Vol 1, No 2 (2009)
Publisher : Bisnis dan Manajemen

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Abstract

A financial accounting established by a company is the financial accounting that is going on the basis of previous events with the stable prices assumption. The truth of the excess of costs such as historical cost on the real transaction can be tested and proved by objective evidences, so that the financial accounting formed on the basis of historical cost is believable to be audited well. In fact, the change of price always happens and moreover it is inclined to rise. In other word, there will be inflation. Related with the fact, the historical cost concept applied in the financial accounting is judged to give less information to make a decision. The objectives of the study are to describe the inflation of accounting treatment by using General Price Level Accounting (GPLA) and Current Cost Accounting (CCA) methods as an additional report rather than the conventional financial accounting as the main report, and to know the additional financial accounting. The methods used are General Price Level Accounting (GPLA) and Current Cost Accounting (CCA) methods. In conclusion, the inflation accounting as an additional information is very useful for the financial accounting users to make economics decision. Furthermore, it also benefits in order to maintain the capital as the first period so that the continuity of company’s activity runs well.
Analisis Faktor Yang Mempengaruhi Keputusan Pembelian Konsumen Pada Pasar Tradisional Di Malang Wiwik Retnaningsih,
Bisnis dan Manajemen Vol 2, No 1 (2009)
Publisher : Bisnis dan Manajemen

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Abstract

This research attempt to recognize what facts which influencing a consumer buying in traditional market in Malang city. Since economic crises clear away Indonesia emerge street merchants trading, merchants who trade in traditional markets. Their number bigger and bigger get along with Indonesia economic drop and stumble. From observation result indicating that those merchants able to survive until now. It mean that there are consumer who their market segment. Therefore reason above try to examined what any factors which caused consumers taking decision through traditional market as one of place to fulfil their needs. From the result of the research can be explained that consumer choose product which sold in traditional market consists of nine factor components comprise rotation yield from twenty five variables that are social solidarity factor, promotion, purchase service, guarantee and product quality. This research using factor analysis as analysis with SPSS Program.
Penilaian Konsumen Tentang Ekuitas Merek Shopping Mall Di Surabaya (Studi Pada Tunjungan Plaza, Surabaya Plaza, dan Mal Galaxy) Achmad Rofian Djunaedi, ; Sri Setyo Iriani,
Bisnis dan Manajemen Vol 2, No 1 (2009)
Publisher : Bisnis dan Manajemen

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Abstract

Tunjungan Plaza, Surabaya Plaza, Mal Galaxy is part of a shopping mall that has a longevity brand in Surabaya, was established before the 2000th and still exist today. Tunjungan Plaza, Surabaya Plaza, and the Mal Galaxy have the outlet mall and tenant with famous brand, both brands from Indonesia and an international brand. Each of the shopping mall has a marketing strategy to build strong brand equity at the consumers perception. Brand equity may increase or decrease the value given by the shopping mall to the company or its customers. This research aims to determine consumer’s assessment of shopping mall brand equity in Surabaya, brand equity is measured by brand awareness, brand association, perceived quality, and brand loyalty. These results shows that Tunjungan Plaza is a shopping mall that brand awareness is remembered by most responden, most positively associated, and the highest brand loyalty, while the Mal Galaxy is a shopping mall which considered by respondents to the best perceived quality. Overall, Tunjungan Plaza is a shopping mall which has the strongest brand equity in Surabaya.
Penggunaan Donna Harun Sebagai Endorser Iklan Di Televisi Dan Pengaruhnya Terhadap Keputusan Pembelian Citra Lasting Youth Hand&Body Lotion (Studi Pada Konsumen Di Kelurahan Wates Mojokerto) Novie Wilujeng, ; Anik Lestari Andjarwati,
Bisnis dan Manajemen Vol 2, No 1 (2009)
Publisher : Bisnis dan Manajemen

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Abstract

Pengaruh Ukuran Perusahaan, Profitabilitas Dan Leverage Terhadap Perataan Laba Pada Sektor Industri Perbankan Musdholifah, ; Diana Puspitasari,
Bisnis dan Manajemen Vol 2, No 1 (2009)
Publisher : Bisnis dan Manajemen

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Abstract

Income smoothing is an action that taken by management to decrease reported company profit fluctuation. Income smoothing practice is a phenomena that commonly happens as management’s effort to reach certain aims. The purpose of this research is finding out whether there is income smoothing practice in banking industrial sector or not and identifying factors that influence income smoothing. Four factors that includes company’s size, profitability, financial leverage and operating leverage will be used to identify factors that influence income smoothing index. There is separation between company that performs income smoothing and not performing income smoothing by using Eckel Index for companies in banking industrial sector that registered in Jakarta Stock Exchange. This research is involving 16 banking companies that registered in Jakarta Stock Exchange by performing 4 years experiment started from 2004 until 2007. The result of the counting with Eckel Index shows that there is 9 companies in banking industrial sector that perform income smoothing practice. The result of univariate and multivariate, in order to find out the influence of each factor, shows that profitability, financial leverage and operating leverage do not influence income smoothing (Sig>0,05) meanwhile company’s size has positive influence to income smoothing (Sig

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