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INDONESIA
Jurnal Widya Manajemen & Akuntansi
Published by Universitas Katolik Widya Mandala Surabaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 124 Documents
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ANALISIS PEMANFAATAN TEKNOLOGI INFORMASI DAN KINERJA INDIVIDUAL (STUDI PADA RUMAH SAKIT DI YOGYAKARTA) ., Sabihaini
Jurnal Widya Manajemen & Akuntansi Vol 6, No 1 (2006)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The aim of this study is to obtain the evidence concerning information technology uses. This paper draws factors that influence information technology uses such as social factor, affect, complexity, job-fit, long-term consequences, facilitating condition; and individual performance in the hospital. The research method used is cluster random sampling method to 120 hospital employees (medic and non medic) shared on three hospitals in Yogyakarta. The Structural Equation Model analysis is used to test the hypothesis. The hypothesis test proved that social factor, complexity, and job-fit, long-term consequences were positively and significantly correlated to information technology uses. Nevertheless, affect and facilitating condition were negatively and not significantly correlated to information technology use. Finally, the last hypothesis test proved that information technology uses was positively and significantly to individual performance as well.
STUDI SIKAP DAN NIAT KONSUMSI JAMU PAHITAN DI SURABAYA Triwijayati, Anna; Koesworo, Yulius
Jurnal Widya Manajemen & Akuntansi Vol 6, No 1 (2006)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Drinking traditional medicine (jamu is one of Indonesian traditions. This activity influenced by culture, family factors, group of reference and psychology. This paper tries to ex[plore attitude and intention consuming bitter jamu in Surabaya. The research design is exploratory and descriptive without hyphothesis. The research respondents are 100 which collected by documentation study, interview and survey. Moreover, they are analyze by Fisbein formula. The results show that (1) attitude to product: customer likes bitter jamu. (2) attitude to consumer behaviour : costumer is a neutral. (3) behaviour intention of jamu : customer like consume jamu. (4) the reference trust is neutral, expect parent references. (5) responden motivation to group of references is neutral (less motivated) to follow sugestions. (6) norm for each group of reference is neutral for sibblings, parents, media and seller references and it is not follow friend’s references. (7) subjective norm as a whole is neutral to group of references’s sugestion (8) Consumer intention to consume bitter jamu is neutral.
MOMENTUM STRATEGIES AND TRADING VOLUME TURNOVER IN MALAYSIAN STOCK EXCHANGE Husni, Tafdil
Jurnal Widya Manajemen & Akuntansi Vol 6, No 1 (2006)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Using daily data on the Main Board of the Malaysian stock market from January 1988 to October 2002 and employing the strategy quite similar to Jegadeesh and Titman (1993) with some modifications, this study provides evidence on momentum strategy. That is strategy of buying stocks with high returns (winners) over the previous two and three months and selling stocks with low returns (losers) over the same period. The average differences between winner portfolios and loser portfolios in test period are 2.1% and 4.65 % in favor of winners, respectively. The result of this study is consistent with prediction of the under reaction hypothesis. This study also analyzes the relationship between momentum strategies and trading volume turnover (number of shares traded divided by the number of shares outstanding). The study reveals that momentum profits are more pronounced among high trading volume turnover stocks.
TECHNOLOGY ACCEPTANCE DAN CONSUMER DECISION MODEL SEBAGAI DASAR PEMBANGUN MODEL NIAT ADOPSI TEKNOLOGI INTERNET DI KALANGAN PENGGUNA INTERNET Utami, Christina Whidya; Tulipa, Diyah
Jurnal Widya Manajemen & Akuntansi Vol 6, No 1 (2006)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

This research explains the model of technological adoption and perception to intention of purchase of the internet consumer in Surabaya. However, consumer behavior that was formed by purchasing intention is threatened by two theories: Technology Acceptance Models (TAM) and Consumer Decision Model (CDM). Technology Acceptance Models predicts the consumer intention to use the information system and technology. While CDM model is used to measure the effectiveness of information media. The results indicate that the models prove the hypotheses. This research indicates that the internet consumer has been using internet as a media to get information, concerning product, hence the online purchasing.
ANALISIS ATRIBUT BRAND ASSOCIATION (ASOSIASI MEREK) TELEPON SELULER NOKIA (STUDI KASUS PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS BRAWIJAYA) Rahardjo, Toto; Farida, Siti
Jurnal Widya Manajemen & Akuntansi Vol 6, No 1 (2006)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Brand association is one of brand equity dimensions. It communicates the differences and advantages of a product. Brand image, in other words, is a collection of brand association of a product. However, brand identity is a value of personality a company percepts to form its identity. This research aims at finding out which features of brand association which have great influences in Nokia users’ mind nowadays that, later on, can give some input for Nokia company whether arrange of brand association (brand image) has in line with brand identity which Nokia has. The subjects of this research are FEUB Students who use Nokia cellular phones. The method of data analysis is used Cochran Test (K Related Sample). The results of Cochran test applied in this research show that there are ten items of Nokia brand association which form the brand image; They are : cell-phones with innovative and the most complete features, variation design, a wide range of variant selections, sophisticated technology, entertaining, human technology, made by a company which is innovative, consumer oriented, and highly-selling cell-phones. These phenomenon means that there is a positive gaps and advantageous for Nokia. The company should keep the pace to defend the value it has owned. As a result the consumers will stay loyal with the brand and keep using Nokia cell-phones.
CONTINUOS ONLINE AUDITING DAN CONTINUOUS ASSURANCE : EVOLUSI JASA AUDIT MASA MENDATANG ., Ariston; Handoko, Jesica
Jurnal Widya Manajemen & Akuntansi Vol 6, No 1 (2006)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted auditing has became commonplace, leading to a significant increase in efficiency of auditing (Kogan dkk., 1999). This improvements enabled management and reporting (internal and external) of finer information sets at progressively narrower time frames. This article describes continuous online auditing and continuous assurance as emerging future audit services evolution. They have three important aspects in implications to broaden our knowledge that online real-time information will become stakeholders’ need which auditors must be responsible as well.
BENTUK TEMPAT PERSALINAN IDEAL MENURUT IBU HAMIL T.P, A. Y. Yan Wellyan
Jurnal Widya Manajemen & Akuntansi Vol 6, No 1 (2006)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

This study is to reveal attributes of an ideal clinic expected by pregnant mothers. The major data of the study are responses to the interviews with pregnant mothers and description of the attributes of the clinic as found through observation. The research is a qualitative casestudy of which it wants to uncover the attributes of an ideal clinic expected by pregnant mothers. The respondents of this study are 83 taken through a random procedure, with grouping-focused method. They represent the population because there is no more new attributes foun strarting with 67th respondent to the last respondent, 83. The researcher stopped taking the data to the 83rd respondent for he believes that there is no other new attribute. The analisis shows that the attributes expected by pregnant mothers are professional and diligent medical and non-medical workers; a comfortable, clean, tidy, and safe place; reasonably priced cos. As a resul , if the clinic is to be the first ideal place for delivering a baby, the clinic should create an image that takes care of service quality with the expected attributes, both attributes related to product, attributed related to service and attribute related to purchase.
HUBUNGAN KOMPONEN SISTEM PENGENDALIAN MANAJEMEN (QUALITY GOAL, QUALITY FEEDBACK, DAN QUALITY INCENTIVE) TERHADAP KINERJA KUALITAS DAN KONSEKUENSI TERHADAP KINERJA KEUANGAN1 Jumaili, Salman; ., Gudono
Jurnal Widya Manajemen & Akuntansi Vol 6, No 2 (2006)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

This research aims to give empirical evidence about relationship management control system components with quality performance, and relationship quality performance with customer satisfaction and financial performance, and relationship customer satisfaction with financial performance. Data are collected via electronic mail survey from Indonesian manufacturings. Data analysis use by path analysis. The result indicates that the managers must consider quality goal, quality feedback, and quality incentive that positively increased quality performance of product, although relation for quality goal is not significant. Quality performance is positively associated with customer satisfaction. Furthemore, quality performance as non-financial measure is not significant positively associated with financial performance, and high rate of customer satisfaction is positively associated with financial performance.
Performance Decline and Turnover in Indonesian Manufacturing Firms Ganto, Jullimursyida; Matriadi, Faisal
Jurnal Widya Manajemen & Akuntansi Vol 6, No 3 (2006)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Penelitian ini bertujuan untuk menyelidiki penyebab-penyebab penurunan kinerja dan strategi-strategi pemulihan kembali perusahan-perusahaan manufaktur di Indonesia yang erat kaitarinya dengan krisis keuangan yang terjadi pada tahun 1997/1998. Sampel untuk penelitian in i adatah perusahaan-perusuhaan manufaktur berskala besary ang ada di lndonesia.
Manajemen Laba dalam Persepsi Etis Akuntan di Jawa Timur Lontoh, Frederich Oscar; Lindrawati, .
Jurnal Widya Manajemen & Akuntansi Vol 4, No 1 (2004)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The result of this research shows that the perception among accountants of all groups considering the earnings management ct don't have any significant difference. Only two of that s*factor was had any influence to the perception of the accountants considering the manajemen laba act. Consistency to GAAP and materiality is the only factors that shows some significant influence.

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