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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 7 Documents
 1 
Search results for , issue "Vol 4, No 1 (2004)" : 7 Documents clear
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.
Transformasi Organisasi, Kepemimpinan Transformasional dan Perubahan Peran Sumber Daya Manusia Susilawati, C. Erna
Jurnal Widya Manajemen & Akuntansi Vol 4, No 1 (2004)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Continuously changing environmental conditions, globalization, technology developments and increasingly hard competition has made companies b rake measures lo survive. It needs organizational transformation that allows it to become more flexible and able to detect the changes immediately and mal
Asian Banking Crises: A Review of Valuable Lessons from Thailand, Indonesia, and Korea Roida, Herlina Yoka
Jurnal Widya Manajemen & Akuntansi Vol 4, No 1 (2004)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

This paper examines to what extent has Asian countries suffered from the banking crisis. The paper employs a systematic framework to assess the occurrence and magnitude of Asian Banking crisis in some 'tiger countries' of Asia hit by the crisis: Thailand, Indonesia and Korea. The paper will give an overview of the financial crisis for these countries and what factors triggered the crisis. The crisis framework also allows assessing how the crisis has effect to the countries based on the some factors: macro factors, financial factors, and premature liberalization and information asymmetries. The main reason for the Asian Banking crisis was widespread crisis as well as systematic crisis. Countries that have a strong real sector links will be more affect by the crisis. It would be desirable to consider alternative policy instruments that do not place further stress on the banking sector. Finally, operating and regulator environment should be taken to minimize vulnerability of banking system.
Penentuan Struktur Modal untuk Mencapai Biaya Modal Minimum dan Pengaruhnya terhadap Nilai Perusahaan Hadisoebroto, Andreas E.
Jurnal Widya Manajemen & Akuntansi Vol 4, No 1 (2004)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Company grows together with the growth of its working capital and fixed assets. To be able to show significant growth, company needs capital which managements always try to provide in the minimum cost. The problem is how the management maintains optimum capital structure. Capital structure should cost as little as possible because capital is the only funding resource. The objective of this article has is study management policy in defining capital structure, using Modigliani and Miller propositions. It is expected that the effect of capital structure to cost capital and firm's value can be proved.
Dampak Pendidikan dan Pelatihan Diklatpim IV/ADUM (Administrasi Umum) terhadap Kinerja Pegawai Dinas Perindustrian dan Perdagangan di Provinsi Jawa Timur Moeheriono, .
Jurnal Widya Manajemen & Akuntansi Vol 4, No 1 (2004)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Pelatihan merupakan suatu kewajiban bagi setiap Pegawai Negeri Sipil yang akan menjabat suatu jabatan struktural hal ini sudah diatur sejak pemerintahan Soeharto dengan mengeluarkan Peraturan PemerintahN omor 14 Tahun 1994,h ingga pemerintahanG us Dur denganm engeluarkan PeraturanP emerintahN omor l0l Tahun2 000h inggas ekarangD. enganm elihat peraturanp emerintah tersebut, maka kewajiban bagi setiap pejabat eselon IV harus mengikuti Diklatpim IV atau ADUM (AdministrasiU mum) sebelumm emangkuja batans trukturalh arusd ipenuhid an dilaksanakan. Pada era otonomi daerah sekarang ini, dibutuhkan sumber daya manusia dari aparatur pemerintah yang profesional melekat pada dirinya dalam jabatan yang diduduki serta mempunyai sikap mental yang baik dan bersih untuk mencipta?,aGn ood GovernarrceM. anfaat pelatihan bagi pegawai adalah untuk meningkatkan pengetahuan, lceterampilan dn silap guna meningkatkan kinerjanya dan kinerja organisasi. Untuk membuktikan apakah pelatihan tersebut memang benar-benar mempunyai dampak atau bermanfaat terhadap kinerja bagi peiabat eselon lV dan kinerja unit kerjany4 maka perlu diadakanp embuktianm elaluip enelitian.
Efisiensi Alokasi Bahan Baku dan Tenaga Kerja Langsung untuk Mengurangi Biaya Produksi Tulipa, Diyah
Jurnal Widya Manajemen & Akuntansi Vol 4, No 1 (2004)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Technological implementation of manufacture is not focused on its technical problems but exactly on managerial problems. Planning is needed to minimize risk. In order to minimize risk the effort be conducted with efficiency of production factors, Raw material and direct labor are two of production factors that involved directly to production process. Most industries face that raw is the biggest expense component. Direct labor can not reduce production cost directly. It has to optimalize in aim to increase productivity. Efficiency of allocation of raw material and direct labor improve the productivity. Than, the company has provides competitive advantages.
Aspek Penilaian dalam Perusahaan Dot Com Rachmawati, Dyna
Jurnal Widya Manajemen & Akuntansi Vol 4, No 1 (2004)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

New economy has come, begun by the advancement of information technology. It appears much dot.com company. Valuing the dot.com has challenged many financial experts. It becomes uneasy because the uncertainty is so high. This paper uses two approaches in valuing the dot.com company. The first one is qualitative approach. This approach requires acquainted of the company deeply by knowing the management team and business plan. The second one is quantitative approach. It offers two alternatives method, which is net present value or discounted cashflow and economic value added. Both are requires many assumptions. This paper tries to implement the valuation by valuing Indo.com. The result shows Indo.com has o great management team. Indo.com business is real though running the cyber business. Indo.com worth S 77 million under the assumptions made and using net present value methods

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