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Jurnal Manajemen dan Bisnis Sriwijaya

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Published by Universitas Sriwijaya

ISSN : 14124521 EISSN : 26850885 DOI : -

Core Subject : Science,

Decision Sciences, Operations Research & Management

Arjuna Subject : -

Articles 286 Documents

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ANALISIS PERLAKUAN AKUNTANSI CAPITAL EXPENDITURE DAN REVENUE EXPENDITURE MENURUT PSAK NO. 16 PADA PT. JOHAN PRATAMA Firnanda Dita Wulandari; Umi Kalsum; Ubaidillah .
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 16, No 4 (2018): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v16i4.7670

Penelitian ini bertujuan: untuk menganalisis perlakuan akuntansi capital expenditure atas pengakuan, pengukuran dan pengungkapan pada PT. Johan Pratama.Tujuan yang dicapai: Pengujian ini dilakukan untuk mengetahui sejauh mana PT. Johan Pratama telah menerapkan kebijakan atas capital expenditure dan revenue expenditure sesuai dengan PSAK No. 16.Metodologi: Penelitian ini menggunakan deskriptif kualitatif yaitu menjabarkan secara menyeluruh tentang kebijakan perlakuan akuntansi capital expentidure dan revenue expenditure yang diterapkan di PT. Johan Pratama dan dibandingkan dengan teori serta PSAK No. 16.Temuan: Hasil penelitian ini menunjukkan bahwa pengakuan, pengukuran dan pengungkapan capital expenditure dan revenue expenditure yang diterapkan pada PT. Johan Pratama sudah sesuai dengan PSAK No. 16, hanya saja pada saat pencatatan atas pembelian asset tetap yang harusnya dicatat sebagai revenue expenditure namun dicatat sebagai capital expenditure.Keterbatasan penelitian: Penelitian ini hanya berfokus pada pengungkapan akuntansi capital expenditure dan revenue expenditure, hal ini disebabkan karena keterbatasan data yang dapat diperoleh dari perusahaan tempat penelitian dan penelitian ini hanya menggunakan satu objek penelitian dengan menggunakan data 2 tahun.Originality dalam penelitian ini: -Kata Kunci: Capital Expenditure, Revenue Expenditure

Korelasi Motivasi Kerja dan Kompetensi Guru dengan Kinerja Guru SMA Karya Sejati Palembang Debby Marthalia
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 16, No 4 (2018): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Tujuan penelitian - This study aimed to identify the relationship of work motivation and competence of teachers with performance. Desain/Metodologi/Pendekatan– The instrument used is a questionnaire about work motivation and competence of teachers as independent variables and questionnaires about the performance as the dependent variable. Questionnaire instruments work motivation, teacher competence and performance validated with Pearson Product Moment correlation formula (PPM), while reliability is measured by alpha cronbach instrument. Analysis of data using multiple regression analysis. Temuan– From the research found that: (1) There is a relationship between independent variables together with the dependent variable, where multiple correlation coefficient of (R) of 0.842, (2) The dependent variable can be explained by the independent variables with a contribution of 70.9%, (3) there is a relationship between work motivation with performance, there is a relationship between teacher competence with performance, but collectively have a significant relationship between work motivation and competence of teachers with senior high school teachers' performance Karya Sejati Palembang Keterbatasanpenelitian– Originality/value– Keywords: Work Motivation, Teacher Competency, Performance

Reaksi Investor Pasca Pengumuman Unsuspensi (Studi Pada Saham Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017) Meita Rahmawati; Iwan Efriandy
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 16, No 4 (2018): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Tujuan: Penelitian ini adalah menguji secara empiris reaksi investor pasca pengumuman unsuspensi saham dengan melihat abnormal return sebelum pengumuman suspensi dan setelah pengumuman unsuspensi.Metode: Penelitian ini merupakan studi peristiwa (event study), dengan menggunakan periode estimasi selama 100 hari dan periode jendela selama 6 hari yaitu 3 hari sebelum pengumuman suspensi, dan 3 hari pasca pengumuman unsuspensi. Hasil: Uji statistik menunjukkan bahwa pengumuman unsuspensi saham dengan melihat semua penyebab suspensi dan berdasarkan penyebab kenaikan harga saham yang signifikan, berpengaruh terhadap reaksi investor, yang ditunjukkan dari adanya perbedaan nilai rata-rata abnormal return saham yang signifikan secara statistik antara sebelum dan setelah pengumuman. Sedangkan untuk pengumuman unsuspensi saham akibat adanya informasi penundaan kewajiban emiten, tidak berpengaruh terhadap reaksi investor. Peneliti menggunakan model sesuaian rerata (mean-adjusted model), untuk mengestimasi return normal/return ekspektasian, penelitian selanjutnya dapat mempertimbangkan hal-hal berikut: menggunakan model pasar (market model), dan model sesuaian pasar (marked adjusted model), untuk mengestimasi return ekspektasian, memperbesar sampel dan memperpendek periode pengamatan.Kata Kunci: Studi Peristiwa, Unsuspensi, Reaksi Investor, Abnormal return

Analisis Tingkat Kualitas Produk dan Tingkat Pelayanan Kentucky Fried Chicken (KFC) Cabang Palembang Trade Centre Santi Oktavianti
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 16, No 4 (2018): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v16i4.7666

Tujuan penelitian – This research to identify and analyze the level of product quality and service level of Kentucky Fried Chicken (KFC) branch of the Palembang Trade Center Desain/Metodologi/Pendekatan – The variables used in this study is the level of product quality and service quality levels. The analytic technique used in this research is descriptive quantitative analysis Temuan – Based on the survey result revealed that the analysis of the level of product quality and service level of Kentucky Fried Chicken (KFC) in Palembang Branch Trade positive effect on service, this sesuiai with the consumer demand in expect include: KFC halal certified chicken, flavored chicken meat that is tender and delicious, as well as the packaging of products is good. Based on the results of the quality of service, consumers are comfortable with employees who are always friendly when ordering food and sprightly in helping consumers, as well as adequate facilities such as air conditioning, clean Restrooms, free parking and there are several restaurants in the arena children's play area Keterbatasan penelitian – Originality/value – Keywords : The level of product quality and service level

PENGARUH FAKTOR FUNDAMENTAL TERHADAP RETURN SAHAM DI PT.BURSA EFEK JAKARTA Taufik Taufik
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 7, No 13 (2009): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v7i13.7994

This research is aimed to investigate the influence of Internal Fundamental factors i.e. Earning Per Share (EPS), Debt to Equtiy (DER), Dividend Cash Payout Ratio (DPR) and External Fundamental factors i.e. exchange rate (US$ / IDR), Inflation rate and Interest rate firm stock return of manufacturing sector of 2001 – 2006 at the Jakarta Stock Exchange. The sample used in this research is Purposive sampling. Of 157 firms, only 25 firms can be taken out as samples in this research. Linier Regression was implemented in this research to see the influence of those variables mentioned above to firm capital structure.It was found that only EPS and DPR have positive and significant impact on firm stock return. The other fundamental variables i.e. Debt to Equtiy (DER), exchange rate (US$ / IDR), Inflation rate and Interest rate has negative and insignifant have negative and insignificant influence on firm stock return.The result also shows that 62,54% of fundamental factors influences firm stock return of manufacturing sector of 2001 – 2006 at the Jakarta Stock Exchange.Since this research is limited to manufacturing sector, further research is recommended to include other firm sectors listed at the Indonesian Stock Exchange and include other firm sectors .Keywords : Stock return return, Earning per Share, Debt to Equity Ratio, Dividend Cash payout ratio, Exchange rate (US$ / IDR), Inflation rate, Interest rate

CASH DIVIDEND: Faktor-faktor yang Mempengaruhinya Yuliani Yuliani
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 8, No 15 (2010): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

The purpose of this study was to obtain empirical evidence about the influence of these factors between the Return On Investment (ROI), Cash Ratio (CaR), Current Ratio (CR), Debt to Total Asset Ratio (DTA), Earning Per Share (EPS), Cash Flow (CF) of the Cash Dividend. The population was included in LQ45 issuers. Determination by purposive sampling. Based on the criteria selected 20 samples of the observation period from 2004 to 2008. For the purposes of analysis used panel data during the study. While the models and methods of analysis used in this study were multiple regressions that been modified to meet the assumptions of multivariate linear models. The findings from this study: first, partially on one equation is ROI, CaR, EPS and CF significantly influence the distribution of cash dividends. CR and DTA variable is not significant. While the simultaneous equation model can predict the one who used the cash dividend. Second, the model equations are two partial and simultaneous CFFO variables, CFFI and CFFF who use to predict the cash dividend is not significant. Key Words : ROI, CaR, EPS, CF, CR, DTA, CFFO, CFFI and CFFF

KINERJA REKSA DANA SAHAM PASCA KRISIS SUBPRIME MORTGAGE Mohammad Adam; Isnurhadi .; Muizzuddin .; Luthfiyah .
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 14, No 1 (2016): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

The purpose of this study is to analyze the performance of mutual funds shares after the subprime mortgage crisis. The population in this study are 55 mutual funds shares of 34 mutual funds investment managers who are issuing shares and mutual funds in the capital market. The sampling technique in this study uses a non-probability sampling which is a kind of purposive sampling based on certain criteria. Based on the criteria are obtained as many as 20 mutual funds. In addition, this study also uses quantitative analysis techniques, namely the analytical technique in the calculation of the performance of a portfolio of index mutual funds by Sharpe, Treynor and Jensen. The result shows that during the observation period, namely the post-crisis Subprime Mortgage, of 20 mutual funds are included in the study criteria, there are quite a lot of mutual fund shares are able to rebound and its performance are able to outperform the market as compared with mutual funds which are underperform.

Pengaruh Kualitas Pelayanan dan Kepuasan Terhadap Loyalitas Ridho Murjoko; Muchsin Saggaff Shihab
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 9, No 18 (2011): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

The research aims to find out the impact of service quality and satisfaction on loyalty. Five dimensions of service quality i.e. issue program, academic reputation, physical aspect, career opportunity, contact personnel, responsiveness, and communication were analyzed. This research is descriptive – quantitative in nature. Data were obtained by using questionnaire which was distributed to the students of SMK Negeri 11, Jakarta. Using proportionate stratified random sampling technique, total sample of 87 respondents were obtained. Data were examined using both descriptive and statistical analysis. Results indicated physical aspect, responsiveness, and communication had the influence on the student satisfaction, meanwhile contact personnel, responsiveness, communication, and satisfaction had the effect on loyalty. Physical aspect had an indirect influence on student loyalty. It is suggested that the management pay more attention to program, academic reputation, career opportunity, and contact personnel. There is also a need for more research to answer which physical aspect is the most dominant.Keywords: service quality, satisfaction and loyalty

Manajemen Laba, Informasi Asimetri dan Underpricing di Bursa Efek Indonesia Mohamad Adam
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 7, No 13 (2009): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Tujuan penelitian ini adalah untuk menganalisa pengaruh secara moderator manajemen laba terhadap hubungan antara informasi asimetri dengan underpricing. Metode penelitian yang digunakan adalah verifikatif dengan menggunakan explanatory research, yaitu penelitian yang akan menguji hipotesis-hipotesis yang diajukan sedemikian rupa sehingga dapat menjelaskan mengapa sesuatu dapat terjadi; dan penelitian kausal-komparatif. Hasil penelitian menunjukkan bahwa manajemen laba secara parsial berpengaruh terhadap underpricing di sektor KEUG. Interpretasi dari fakta hasil penelitian empiris ini menunjukkan bahwa manajemen laba secara parsial berpengaruh terhadap underpricing secara pengujian statistik di KEUG. Artinya, variabel manajemen laba itu mempunyai pengaruh secara moderator terhadap hubungan antara informasi asimetri dengan underpricing. Hasil temuan empiris ini melengkapi pendapat Richardson (1998) dan Teoh, et.al. (1998a) mengenai manajemen laba dari segi penggunaan manajemen laba sebagai variabel moderator terhadap hubungan antara informasi asimetri dengan underpricing dan nilai discretionary accruals sebagai ukuran manajemen laba. Implikasi dari fakta hasil penelitian empiris ini menunjukkan bahwa semakin besar manajemen laba maka pengaruh hubungan kausal dari informasi asimetri terhadap underpricing semakin melemah. Dengan demikian dapat disimpulkan bahwa manajemen laba secara moderator berpengaruh terhadap hubungan antara informasi asimetri dengan underpricing di sektor KEUG.Kata kunci : Manajemen laba, informasi asimetri, dan underpricing

POLITICAL MARKETING MIX DAN PENGARUHNYA TERHADAP KEPUTUSAN MAHASISWA UNIVERSITAS LAMPUNG Ridho Bramulya Ikhsan; Muchsin Saggaff Shihab
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 8, No 16 (2010): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

The purpose of this study is to scrutinize the effect of the political marketing mix on the voters’ decision. The concept of political marketing mix i.e. product, promotion, price and place were employed in this study. Both primary and secondary data were obtained. Secondary data were obtained from various sources such as journal, and books. Primary data were obtained by using questionnaire. Target respondents were students of Lampung University (UNILA) who voted for the 2010 Mayor election at Bandarlampung. Using stratified random sampling with proportional distribution and accidental sampling techniques, a total of 100 responses were obtained. Data were examined using both descriptive and statistical analysis such as, linear regression analysis, validity and reliability tests. Findings showed that, partially and simultaneously, political marketing mix which includes product, promotion, price and place had a significant impact on voters’ decision. Of all factors, place was found to be dominant. Keywords: Political Marketing, Marketing Mix, voters’ decision.

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