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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 8 Documents
 1 
Search results for , issue "Vol 7, No 2 (2007)" : 8 Documents clear
Pengaruh Desentralisasi dan Karakteristik Informasi Akuntansi Manajemen terhadap Kinerja Manajerial Wuryani, Eni; Djati, S. Pantja
Jurnal Widya Manajemen & Akuntansi Vol 7, No 2 (2007)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Business emulation facing by the company progressively tightens, require lo improve the efficiency and effectiveness of managerial performance. Existence of decentralization and characteristic of accounting information management the best can improve the managerial performance. This research check the influence decentralize and characteristic of accounting information management to managerial performance.
Manajemen Laba dalam Initial Public Offerings dan Faktor yang Mempengaruhinya pada Perusahaan Tercatat di Bursa Efek Jakarta Irawan, Ronny
Jurnal Widya Manajemen & Akuntansi Vol 7, No 2 (2007)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

This research examines the existence of earnings management of the initial public offerings companies at Jakarta Stock Exchange for periods 2000-2005. Test were conducted on 52 selected firms that went public at Jakarta Stock Exchange for the periods 2000-2005. First, the method used to examine earnings management that is modified Jones models in Dechow et al (1995). Second, the method used to know the factors that affecting earnings management. Examined factor is the quality of auditor, shares that retained by owners, financial leverage, the size of the company, assets growth, and sales growth.
Konstruk Kesenjangan Budaya: Penelitian Empirik Para Manajer Perusahaan Industri Barang Konsumsi di Pasar Modal Indonesia Tjahjadi, Bambang
Jurnal Widya Manajemen & Akuntansi Vol 7, No 2 (2007)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

In the era of competition, a good strategy is the most important factor for survival and growth. In order to successfully implement strategy, human capital, information capital, and organization capital within organization must be ready to support strategy. As part of organization capital, organization culture plays an important role in the success of strategy implementation. There are three ideologies within organization : (1) subjective ideologies: what other people think; (2) perceived ideologies: what people think other people think; (3) objective ideologies: part of what people think that is known , shared, and discussed with others. Culture gap exists when there is no congruence between the organization's culture and the sub-cultures of individual group members.
Pengaruh Fungsi Sikap Pelanggan terhadap Jangka Waktu Pembelian Kembali Telepon Selular Merek Nokia di Surabaya Astuti, Sri Wahjuni; Wulandari, Retno Sih
Jurnal Widya Manajemen & Akuntansi Vol 7, No 2 (2007)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The tendency of customer to repurchase the new product has been change. Customers often replace the previous product with new ones even though the function is still good. Customer attitude, which is made by the function of knowledge, value-expression, social judgement, and benefit, influences the lime period to repurchase the new product. This research conduct for the Nokia selluler phone customer in Surabaya. Sampling method was accidental sampling. Statistical analysis with logistic regression. Research conclusion was attitude functions significantly affect the time period to repurchase new product.
Analisis Pengaruh Penerapan Good Corporate Governance terhadap Tobin's Q dan Return On Equity (ROE) Jessica, .
Jurnal Widya Manajemen & Akuntansi Vol 7, No 2 (2007)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

During 1997-1998 most of Asian Countries including Indonesia has severe a financial crisis. This crisis is happened because of the poor implementation of good corporate governance. Theoretically, the benefit of implementation of the good corporate governance are increase corporate value, reduce risk that caused by conflict of interest among owners and management, and finally good corporate governance can increase investor trust.
Mengatasi Penyimpangan Asumsi Normalitas pada Pemodelan Persamaan Struktural Menggunakan Bootstrap Otok, Bambang Widjanarko; Guritno, Suryo; Subanar, .; Haryatmi, Sri
Jurnal Widya Manajemen & Akuntansi Vol 7, No 2 (2007)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

All important assumption which must fulfill in Structural Equation Modelling (SEM) is data of continue and distribution multivariate normal. If do not fulfill will affect at result of analysis, that is failure in conducting convergence or yield the solving of inappropriate. One of the way of to overcome the mentioned is bootstrap method. So that this is research more focused in overcoming deviation of assumption of normality at SEM model with bootstrop method at case influence of commitment to performance through behavior. Or equally look for appropriate solution at data which below par with bootstrap method at case. Result of research, indicating that parameter coefficient of bootstrap can overcome deviation of assumption normality, yielding solution matching with data. Professional commitment have an effect on to behavioral and organizational commitment of activity. Wile organizational commitment have an effect on to behavior work and activity performance, behavioral and organizational commitment of activity represent variable having an effect on indirectly at professional commitment in influencing performance.
Analisis Personal PUMIK (Perempuan Pengusaha Mikro) di Surabaya dalam Upaya Pengembangan Keberhasilan Usaha Bidang Ritel yang Dimoderasi Faktor Kultural Ardhanari, Margaretha
Jurnal Widya Manajemen & Akuntansi Vol 7, No 2 (2007)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Nowadays, the existency of small, medium micro enterprises is becoming the economic life reality in Indonesia. The women's role in micro enterprises are expected be a 'gate keeper' of economic society. As can be seen from statistic bureau, 44.29% micro enterprises and 10.28% small enterprises are owed by women, respectively. However, women entrepreneur face more complex problems regarding personal characteristic in aims to growth optimally. Moreover, the multi roles of women enterprises are related to the personal. Personal factors are defined by position and status domestically. Both of them can be constraints of women entrepreneur. This research draws several aims. Firstly, the influence of personal factor of multi role of to the succed of retail enterprises in Surabaya. Secondly, to understand influence of cultural factors as a moderator of the relationship between personal factor of multi role and the succed of retail enterprises in Surabaya.
Pengaruh Inovasi Produk dan Inovasi Yang Akan Datang terhadap Keputusan Pembelian Konsumen Studi Kasus: Konsumen Telepon Selular Nokia Haryanto, Jony Oktavian; Polluan, Jeane
Jurnal Widya Manajemen & Akuntansi Vol 7, No 2 (2007)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Product innovation is an important element in customer buying decision for high technology product including mobile phone. Therefore, it is quite important to know the role of product innovation in customer buying decision. The purpose of this research is to identify the effect of product innovation, forthcoming innovation , and preference to delay present purchase on customer buying decision. This research found that both product innovation and preference to delay purchase influence customer buying decision positively. Moreover, product influences the forthcoming innovation positively as well as affects customer preference to delay purchase. On the other hand, the forthcoming innovation influences customer buying decision negatively.

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