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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 6 Documents
 1 
Search results for , issue "Vol 2, No 2 (2002)" : 6 Documents clear
Uji Empiris Nisbah Keuangan Leverage, Indebtedness dan Produktivitas sebagai Pembeda Pertumbuhan Earning di Masa Krisis Mahadwartha, Putu Anom
Jurnal Widya Manajemen & Akuntansi Vol 2, No 2 (2002)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The research focused on the investigation of two variables: interest rate cost and sales, one of them is able to differentiate positive and negative earnings among firms. Sales level proxies by productivity ratio and interest rate cost proxies by leverage and indebtedness ratio. Discriminant analysis was used and the result supported the null hypothesis that indebtedness ratio (proxy for interest rate cost) dominantly differentiates firm with positive earnings from firms with negative earnings in the period of crisis.
Manfaat Penerapan Sistem Manajemen Kualitas ISO 9000:2000 dalam Lingkungan Bisnis di Indonesia Shanti, .
Jurnal Widya Manajemen & Akuntansi Vol 2, No 2 (2002)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

This article used to get deeper understanding of the business value of ISO 9000:2000 in Indonesia. The strongest reasons of implementing ISO 9000:2000 in Indonesia companies is to improve their quality systems to be more focus and systematic . The business value of implementing ISO 9000:2000 in Indonesia plants are enhancing systematic system, improving customer confidence, improving work efficiency, improving intern, communication, increasing employees awareness, reducing customer complaint, improving product quality and competition tools. The future direction of quality system in Indonesia companies indicate that the usage standard of integrating system, integrating quality, environment and safety system will be growth rapidly.
Strategi Segmentasi Pasar Produk Mebel di Kecamatan Wonogiri, Kabupaten Wonogiri Susanti, Christina Esti
Jurnal Widya Manajemen & Akuntansi Vol 2, No 2 (2002)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The purpose of this study is to attempt lo obtain demography characteristic data of the furniture buyers at Subdistrict of Wonogiri, Wonogiri District. The data were used as the basic market segmentation, especially for the company concern wilh marketing mix policies. The primary data were gathered from 40 respondents. There research data were analyzed using cluster analysis, containing Hierarchical Cluster Analysis to determine the amount of the cluste, and Nonhierarchical Cluster Analysis to determine the characteristics of each cluster and members of each of these clusters. The result of this study shows that: l) demography characteristics (income, education, family life cycle, house ownership, and the age of the children's family) used as the basis for market segmentation of furniture product at Wonogiri Subdistrict, Wonogiri District. 2) The potential market for furniture product at Wonogiri Subdistrict, Wonogiri District is the middle income consumers with middle education, in the second generation of family life cycle, the age range of the children is from 5 - 19 , and live in their own house. The characteristics of product that needed for each cluster are a set of furniture, using : raw material from teak, product attribute from foam, the surface of the table was of glass,of medium size, and with plain design. The priority of characteristic product of each cluster is different from one another, so the first cluster of this research consists of raw material and size, the second are size and raw material, and the third are size, raw material, and attribute; and the last is design.
Pembiayaan Defisit Anggaran Pembangunan dan Stabilitas Efisiensi Pengeluaran Investasi Swasta Kuncoro, Haryo
Jurnal Widya Manajemen & Akuntansi Vol 2, No 2 (2002)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

This research analyzes t he impact of fiscal policy on economic growth in the case of Indonesia. The analysis is based on the relationship between the fiscal policy and the efficiency of private capital-output ratio (ICOR). The estimation result shows that the fiscal-policy has on the change of the ICOR. Consequently, the private investment is more efficient due to the deficit fiscal allocated on the development expenditure. Also ,the influence of the fiscal policy on the efficiency of private investment is stable over time. Those results above indicate that the fiscal policy effectively affects to the economic growth.
Penerapan Konsep EVA sebagai Added Approach dari Analisis Rasio Keuangan untuk Mengukur Kinerja PT Gudang Garam di Kediri Mulia, Teodora Winda
Jurnal Widya Manajemen & Akuntansi Vol 2, No 2 (2002)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Financial ratio analysis as a measure of company's performance is commonly made a bias lo investors and stockholders. In order to reduce analysis risk error, EVA is used as added approach to traditional approach (Financial ratio analysis). In this case, EVA is relevant to measure management performance, which is based on certain periodic value added. If financial ratio becomes the only tool in measuring company's performance, it appears to be a good performance, but actually there is neither increase nor decrease.
Balance Scorecard sebagai Rerangka Pengukuran Kinerja Perusahaan secara Komprehensif dalam Lingkungan Bisnis Global Lasdi, Lodovicus
Jurnal Widya Manajemen & Akuntansi Vol 2, No 2 (2002)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The leading indicators of business performance cannot be found in financial data alone. Quality, customer satisfaction, innovation, market share-metrics like these often reflect a company's economic condition and growth prospects better than its reported earnings do. Executives want a balanced presentation of measures that allow them to view the company from several perspectives simultaneously . Balanced scorecard as a new performance measurement system gives lop managers a fast but comprehensive view of their business. The balanced scorecard includes financial measures that tell the results of actions already taken; and it complements those financial measure with three sets of operational measures having to do with customers satisfaction, internal processes and the organization's ability to learn and improve the activities that drive future financial performance.

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