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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 3, No 1 (2003)" : 6 Documents clear
Pengaruh Faktor Sosial Ekonomi terhadap Mobilitas Tenaga Kerja Antarsektor dan Antarwilayah pada Rumah Tangga Petani di Pedesaan Kabupaten Jember Sebastiana, .
Jurnal Widya Manajemen & Akuntansi Vol 3, No 1 (2003)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Social economics factor have a strong relationship with people motivation to under take among sector and among regions migration in the villages. The Study aimed to know the effect of income, farm land ownership, formal education, non formal education, job opportunities in non agricultural sector, age, gender, marital status, and number family members on the decision of formers household family members to under lake among sector and among-regions mobility. The linier Probability Model (LPM), statistics tests (coeficient of determination, partial t test, simultan F test) and classical assumption were used to examine the effect of social economy factor on labour mobility decision. Based o n the resuh and discussion,i t is concluded that : (1) income and width of farmers owned land significantly influenced (2) a relatively low farmers household income in agriculture sector in almost all villages had significantly contributed to the interest of farmers and farm labourers to migrated from agriculture sector; and (3) age factor was also a variable that significantly influence the among-sector labour mobility.
Pemberdayaan Ekonomi Rakyat melalui UKM dan Entrepreneurship di Kalangan Pengusaha Kecil TW, Hg. Suseno
Jurnal Widya Manajemen & Akuntansi Vol 3, No 1 (2003)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

As the crisis deepened in 1997 and early 1998, there were fears that many workers in several sectors would become unemployed and numbers of poverty had increased. Urban unemployment had risen from 8 to 9,3%, and rural unemployment from 2,8 to 3,3% in 1999. What is happening in the Indonesian economy at present? There were caused the people power are not focus in the economic policy. As Warren Buffet said, when the tide goes ou4 that you can see who's swimming naked. This article will to discuss about the power of people's economy. How to correlation between people's economy concept and small-medium enterprise, and to improve entrepreneurship in small-medium enterprises.
Kajian Perbandingan Tax Treaty Model: OECD, UN, dan US Rachmawati, Dyna
Jurnal Widya Manajemen & Akuntansi Vol 3, No 1 (2003)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The needs of tax treaty arise as international trade growth rapidly due to advancement of information technology. Taxa imposed on income derived from international trade are double. Tax treaty or tax convention is bilateral agreement for the avoidance of double taxation. This agreement arranges taxation rights. There are 3 (three) tax treaty model, which is used as reference to make bilateral agreement for the avoidance of double taxation. The first one is OECD Model made by The OECD Comittee of Fiscal. This model usually used by the OECD member, which is divided from developed countries. It is considered discriminative in tax imposing rights, especially for developing countries. The United Nations obligates to eliminate this discriminative by issuing UN Model in 1980. This is the second model and usually used by developing countries. The third model is US Model. This tax treaty is only used by United States to protect its interest in a board. As the first one borned, OECD Model is used as reference for both UN and US Model. Thus, this literature study used OECD Model as brainstorming in comparison. There are 2 (two) differences major between OECD Model and W Model. First, in OECD Model, there is an exclusive right in tax imposing on passive income. Second, limitations on lax imposing rights for source countries. The differences between OECD Model with US Model are basically caused by the needs of protection for US interest in aboard. So that, there are 3 (three) rules in US Model which aren't arranged by OECD Model. Those rules are: source of income, general rule of taxation and assistance of collection.
Peranan Pengetahuan dalam Proses Bisnis Internasional Murhadi, Werner R.
Jurnal Widya Manajemen & Akuntansi Vol 3, No 1 (2003)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Internationalization occurs when a firm expands its selling, production or other business activities into international market. Managers strategically use information to achieve degree of internationalization. Information reflected by internal and external social capital influences the acquisition and creation of knowledge, and that knowledge is a key resource driving the international business growth. Knowledge seen as an intangible factor has main influence on international business process.
Analisis Efektifitas Safari Layanan Informasi UKWMS dengan Menggunakan Consumer Decision Model Utami, Chr. Whidya; Susilawati, C. Erna
Jurnal Widya Manajemen & Akuntansi Vol 3, No 1 (2003)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Widya Mandala Surabaya Catholic University (WMSCU) as an educational institution considering needs to do a promotion activity. The university chooses personal selling by forming team called Safari Information Services as a promotion tool. By using Consumer Decision Models (CDM), this study try to examine the effect of the Safari Information Services Message toward students buying intention to the Economic Faculty of WMSCU through institution name introduction, students trust and students attitude. The result of this study shows that CDM isn't effective as a model in the process of students making decision to enter Economic Faculty of WMSCU. Inspite of that Safari Information Services messages have the effect toward students buying intention through the institution name introduction, students trust and student attitude.
The Influence of Ethical Considerations and Locus of Control on Managers' Evaluation Judgments at The Adverse Selection Condition Susanti, Vivi Ani
Jurnal Widya Manajemen & Akuntansi Vol 3, No 1 (2003)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

This research aimed at investigating the influence of ethical consideration and locus of control, constituting a personality variable, on the policies made by a manager to continue or discontinue a project that is not profitable due to private information and incentive to shirk (adverse selection) The agency theory views personal interest as the only basis to make economic decisions related to continuing or discontinuing a project that is not profitable based on incentives received by a manager. Whereas, the ethics based on the cognitive moral development views that a manager as a decision maker will consider ethics as an economic behavior constraint for the decision maker. At the same time, the internal and external locus of control will influence the persona capability of a manager to be a self-confident or luck, fate or destiny factor dependent in relation to the quality of decision being made. Data analysis using multiple regression and ANOVA showed that locus of control moderates the relationship between ethics and manager policies in decision making to continue or discontinue a project that is not profitable during the condition of adverse selection. The findings implied that ethics and locus of control explicitly influence the decision making by a manager during the condition of adverse selection.

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