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INDONESIA
Jurnal Sinergi
Published by Universitas Islam Indonesia
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Articles 96 Documents
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Kandungan Infomasi Tambahan dari Laba, Modal Kerja Operasi dan Arus Kas pada Perusahaan Manufaktur Go Public Tahun 1997 - 2001 Hadri Kusuma; Handojo Budi Rahardjo
Sinergi: Kajian Bisnis dan Manajemen Vol. 7 No. 1 (2004)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/js.v7i1.899

Abstract

Penelitian bertujuan untuk mengetahui secara empiris kandungan informasi tam¬bahan dari laba, modal kerja operasi dan arus kas operasi perusahaan manufaktur publik dalam memprediksi return saham. Penelitian ini menggunakan 78 perusahaan manufaktur yang terdaftar di BEJ, dengan periode pengambatan tahun 1997-2001.Hasil penelitian ini menunjukkan bahwa, (1) Perubahan laba memiliki kandungan informasi tambahan dalam memprediksi return saham. Hal ini menunjukkan bahwa peruba¬han laba dapat digunakan sebagai variabel prediktor dalam memprediksi return saham. Tinggi rendahnya return saham tergantung pada tinggi rendahnya perubahan laba, (2) Peru¬bahan modal kerja operasi memiliki kandungan informasi tambahan dalam memprediksi re¬turn saham. Hasil ini menunjukkan bahwa perubahan modal kerja operasi dapat digunakan se¬bagai variabel prediktor dalam mempre¬diksi return saham. Tinggi rendahnya return saham tergantung pada tinggi rendahnya peru¬bahan modal kerja operasi, (3) Perubahan arus kas operasi memiliki kandungan informasi tambahan dalam memprediksi return saham. Hal ini berarti bahwa perubahan arus kas operasi dapat digunakan sebagai variabel prediktor dalam memprediksi return saham. Tinggi rendahnya return saham tergantung pada tinggi rendahnya perubahan arus kas operasi.Keywords: Arus kas operasi, return saham, laba, modal kerja operasi
Critique to The Logic and The Normative Senses of Positive Accounting Theory Suwaldiman Suwaldiman
Sinergi: Kajian Bisnis dan Manajemen Vol. 6 No. 1 (2003)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/js.v6i1.918

Abstract

This essay argues that Positive Accounting Theory (PAT) is not better than other forms of theorizing though the supporters of PAT claim that PAT avoids normative statements. PAT as claimed by Watts and Zimmerman is free of value, just explains and predicts accounting practice. They also claim that PAT answers what is and why, not what should be nor how to do. In contrast normative accounting theory tries to answer what should be done by accounting practices to contribute the social change (i.e. social welfare distribution). As a matter of fact what is claimed by PAT supporters is not true because accounting, as an applied discipline is impossible to be free of value. Accounting discipline must have such purpose orientation. Accounting theory will be meaningless if it just explains and predicts accounting practice without providing prescriptions. Therefore it is clear that PAT is not better than other forms because it still leaves too many questions unanswered and makes accounting to be meaningless.
Pengaruh Kepemimpinan, Lingkungan Kerja Fisik dan Kompensasi terhadap Kinerja Karyawan di PT. Pertamina (Persero) Daerah Operasi Hulu Jawa Bagian Barat, Cirebon Eka Idham Iip K Lewa; Subowo Subowo
Sinergi: Kajian Bisnis dan Manajemen 2005: Edisi Khusus (Sumber Daya Manusia)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/js.v0i0.934

Abstract

Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh faktor kepe¬mimpinan, lingkungan kerja fisik dan kompensasi terhadap kinerja karyawan baik secara ber¬sama sama maupun secara parsial di PT. Pertamina (Persero) Daerah Operasi Hulu Jawa Bagian Barat, Cirebon. Populasi penelitian ini adalah karyawan perusahaan tersebut seba¬nyak 60 orang tanpa menggunakan sampel. Alat analisis data yang digunakan dalam pengu¬jian hipotesis adalah. analisis regresi berganda, analisis korelasi berganda dan analisis ko¬relasi parsial. Hasil dari penelitian dapat disimpulkan bahwa secara bersama sama variabel bebas mempunyai pengaruh terhadap kinerja karyawan. Dari ketiga variabel independen tersebut variabel kompensasi mempunyai pengaruh yang lebih besar terhadap kinerja karya¬wan.Kata Kunci: Kepemimpinan, Lingkungan Kerja Fisik, Kompensasi, dan Kinerja
Pengaruh Sikap Patuh Hukum, Sikap terhadap Legalitas Pembelian, dan Kinerja Produk terhadap Minat untuk Membeli CD Bajakan Bermerek Yazid, Muchsin Muthohar
Sinergi: Kajian Bisnis dan Manajemen Vol. 10 No. 2 (2008)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/js.v10i2.3815

Abstract

‘The reasoned-action theory’ states that consumer behavior may reflex either individual attitude towards behavior and individual behavior concerning subjective norms. This research is aim to identify the influence of law conformity, attitude towards purchase legality, and the performance of pirated compact disk (CD) product on the consumers’ intention to buy pirated-branded CD. As many as 500 respondents were taken from five universities in Yogyakarta by quota-convenience sampling method. Regression analysis shows that those three variables simultaneously affect the dependent variables. Its individual affect, however, is different. Law conformity, and attitude towards purchase legality do not affect the dependent variable, meanwhile the performance of CD affect it. Paying attention on the level consumption status of responden, it is found that price and availabity of CD is more important than prestige. In addition, demographic analysis shows that consumption status, group, tradition, and religion do not affect the motivation on purcahsing CD.Keywords: behavior, attitude, subjective norm, pirated-branded CD
Pengaruh Kecerdasan Emosi Terhadap Produktifitas Kerja Karyawan Pada Fungsi Operasi dan Penunjang PT. Pertamina (Persero) Unit Pengolahan Balongan Indramayu Zainal Mustafa Eq; Agus R
Sinergi: Kajian Bisnis dan Manajemen Vol. 9 No. 2 (2007)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/js.v9i2.58

Abstract

This research was intended to investigate about the Working Productivities, especially of employees at the operational and supporting functions. The low working productivites at PT. Pertamina is caused by the low EQ of the Employees. Based on the research hypothesis, using descriptive analysis and inferential analysis, F test dan t test from the multiple linear regression and correlation, it was concluded that: a) The EQ of the employees was relatively low. b) The working productivity was also low. c) the effect of EQ on the working productivity was indicated by R2 = 0.962 with F = 535.204 and significance level of 0.000. d) Based on the partial regression coefficient of the EQ dimension, the significance influence was found. Meanwhile social skill was the most (dominant) influential variable on the working productivity.Keywords: Emotional Quotient and Working Productiviies.
Kinerja Extra-Role dan Kebijakan Kompensasi Hannah.D Vanzuela Garay
Sinergi: Kajian Bisnis dan Manajemen Vol. 8 No. 1 (2006)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/js.v8i1.424

Abstract

The voluntary and spontaneity behavior of an individual to do errands outside his/her responsibility and current tasks for the sake of his/her organization’s progress is found to be useful in boosting organizational effectiveness. This behavior is known as extra-role performance or organizational citizenship behavior (OCB). However, there are not many re¬searches done to study further on the role of compensation policy in the development of extra-role performance of the individual. The focal point of this article is on the compensation policy process that encourages extra-role performance. Moreover, this article holds the as¬sumption that compensation policy has positive relationship towards the emergence of extra-role performance as being mediated by the satisfaction of individual on the compensation system.Keywords: extra role, compensation policy, satisfaction
Pengaruh Durasi dan Konveksitas terhadap Sensitivitas Harga Obligasi Hadri Kusuma; Asrori Asrori
Sinergi: Kajian Bisnis dan Manajemen Vol. 7 No. 2 (2005)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/js.v7i2.882

Abstract

Obligasi merupakan efek hutang berpendapatan tetap yang diperdagangkan di masyarakat, dimana penerbitnya setuju untuk membayar kupon selama jangka waktu tertentu serta akan membayar kembali jumlah pokoknya pada waktu jatuh tempo. Obligasi memiliki kekuatan hukum, nilai nominal, tingkat kupon, tanggal jatuh tempo, peringkat, dan kreteria lain yang tercatum dalam kontrak pinjam-meminjam antara emiten dan investor. Harga obli¬gasi berubah setiap saat sesuai dengan karakteristik obligasi tersebut dan kondisi suku bunga komersial di pasar. Faktor yang berpengaruh terhadap tingkat perubahan harga obligasi adalah, suku bunga kupon, maturity, dan hasil hingga jatuh tempo. Durasi adalah rata-rata tertimbang dari waktu terhadap seluruh arus kas obligasi, yang dikembangkan untuk meng¬gabungkan tingkat kupon dengan jatuh tempo. Durasi dapat digunakan sebagai alat ukur sen¬sitivitas harga obligasi secara lebih tepat dari pada jatuh tempo pada perubahan suku bunga yang kecil. Semakin tinggi durasi suatu obligasi semakin sensitif terhadap perubahan suku bunga. Pada perubahan suku bunga yang besar, perngggunaan durasi sebagai alat ukur sen¬sitivitas harga menjadi tidak tepat, karena kurva harga obligasi tidak linier terhadap peruba¬han suku bunga, tetapi bersifat konvek. Konveksitas adalah ukuran kecembungan kurva obli¬gasi yang menunjukkan hubungan antara harga dengan hasil hingga jatuh tempo. Semakin cembung kurva tresebut berarti harga obligasi semakin sensitif terhadap perubahan yield. Adanya konveksitas obligasi menunjukkan bahwa perubahan harga obligasi tidak simetris terhadap perubahan suku bunga. Penggunaan durasi dan konveksitas secara bersama-sama untuk mengukur perubahan harga yang disebabkan oleh perubahan besar pada tingkat hasil yang diingginkan, dapat menghasilkan perkiraan perubahan harga yang lebih baik. Penelitian dalam tesis ini mencoba mempelajari pengaruh durasi dan konveksitas terhadap perubahan harga obligasi di Indonesia, dengan mengambil sampel obligasi perusahaan yang memiliki peringkat sama, yang diperdagangkan di BES. Hasil penelitian menunjukkan bahwa durasi dan konveksitas secara signifikan tidak berpengaruh positif terhadap sensitivitas harga obli¬gasi di Indonesia.Keywords: obligasi, konveksitas, durasi, harga obligasi.
Manajemen Kompensasi: Perspektif Global Suhartini Suhartini
Sinergi: Kajian Bisnis dan Manajemen Vol. 6 No. 2 (2004)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/js.v6i2.913

Abstract

Companies need programs to facilitate easy movement of employees across bor¬ders. To establish a global program, the companies should first step back and make sure that the culture and belief structures in various countries will support the type of program they intend. In this millennium, international human resources (HR) will undergo a rapid trans¬formation. Strategic areas such as the integration of compensation, global staffing and busi¬ness strategy, and various issues of international HR are challenging. Expatriate compensa¬tion, for example, is presently the hottest issues in today’s discussion of international HR Compensation system should support the overall strategic intent of the organization but be customized for local condition.Keywords: Global, Compensation, Expatiate.
Pengaruh Faktor-Faktor Kepuasan Kerja terhadap Kinerja Karyawan Pelaksana di Lingkungan Badan Pusat Statistik Propinsi Daerah Istimewa Yogyakarta Marhaeni Wahyu Handayani; Suhartini Suhartini
Sinergi: Kajian Bisnis dan Manajemen 2005: Edisi Khusus (Sumber Daya Manusia)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/js.v0i0.929

Abstract

Tujuan yang ingin diraih dalam penelitian ini adalah (1). Untuk mengetahui apakah faktor fisik, faktor sosial, dan faktor finansial secara simultan dan individual berpe¬ngaruh terhadap kinerja karyawan pelaksana. Dari hasil penelitian baik analisis deskriptif maupun analisis kuantitatif pengaruh faktor-faktor kepuasan kerja terhadap kinerja karya¬wan pelaksana di lingkungan Badan Pusat Statistik Propinsi Daerah Istimewa Yogyakarta dapat disimpulkan bahwa faktor sosial, faktor fisik, dan faktor finansial secara simultan dan individual berpengaruh positif dan signifikan terhadap kinerja karyawan pelaksana di ling¬kungan Badan Pusat Statistik Propinsi Daerah Istimewa Yogyakarta dengan nilai koefisien  determinasi berganda R2 = 0,725. Kata Kunci: Faktor Sosial, Faktor Fisik, Faktor Financial, dan Kinerja Karyawan
Governance di Lingkungan Usaha Kecil Menengah Studi Empiris Pada Usaha Kecil Menengah di Propinsi DIY Audita Nuvriasari; Uning Hadiyati
Sinergi: Kajian Bisnis dan Manajemen Vol. 10 No. 2 (2008)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/js.v10i2.3807

Abstract

This study examines the implementation of good governance in Small Medium Sized Enterprises (SMEs). The specific purposes of this study are to analyzing: (1) the implementation of governance’s perspective: structure, mechanism, legal framework, regulations and business environment, (2) the perception of stakeholders (financial institutions) to the implementation of corporate governance in SMEs, (3) the differences of governance’s implementation in small business and medium business, (4) the differences of SMEs performance and (5) the relationship between corporate governance and firm performance.A sample of 60 SMEs and 10 financial institutions as stakeholders was used in this study. The tools that used in this study are: statistic descriptive, quartile, significant mean differences between two groups, regression and correlations. From this study can be concluded that the implementation of good corporate governance in SMEs are poor (score 0.3798 less than 0.50). Only 15% SMEs implementing corporate governance in good level and 85% in poor level. From statistic descriptive can be shown that the implementation of governance structure which consists of organizational structure and internal business process is weak to support the good corporate governance in SMEs. The governance mechanism which consists of corporate strategy, corporate policy and standard operating procedure can support the implementation of good corporate governance in SMEs. External forces including government regulation, business environment and legal framework is weak to support the implementation of good corporate governance in SMEs. From the comparison can be shown that there is no difference between the implementation of corporate governance in Small and Medium business. The business performance between Small and Medium business is different and there is a positive correlation between corporate governance and firm performance.Keywords: Small Medium Sized Enterprises, Good Corporate Governance, governance structure, governance mechanism, external forces

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