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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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Faktor-faktor yang Mempengaruhi Keberhasilan Sistem Informasi Akuntansi Hadisoebroto, Andreas Emmanuel
Jurnal Widya Manajemen & Akuntansi Vol 4, No 3 (2004)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The objective of this study is to know the condition of existence of AIS in PDAM. The second objective of this study is to examine relationship or correlation between those influencing factors and AIS success using Pearson's correlation product moment method. The third objective will examine the influence of each influencing factor to AIS success.
Analisis Pengaruh Kebijakan Deviden serta Leverage terhadap Keputusan Pendanaan Joko, Fx Agus; Ka'aro, Hermeindito
Jurnal Widya Manajemen & Akuntansi Vol 2, No 1 (2002)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

This research examines and extents Kaaro' study (2001) that founded that there are significant relationships between leverage and dividend in high uncertainty conditions, but the association is disappear if business risk included in the model. This paper attempts to conduct Kaaro' study by including period analysis both in less uncertainty conditions and in high uncertainty conditions. Other attributes of pecking order theory also included in this study. This study supports Kaaro findings that there are significant associations between dividend and leverage in high uncertainty condition if business risk ignored. However, this study also finds that there are no strong relationship between dividend and leverage in less uncertainty condition even though the business risk variable is not included in the model. Other attributes that considered in this study partially support pecking order theory.
Designing The Balanced Scorecard for The Faculty of Economics of Satya Wacana Christian University Haryanto, Jony Oktavian
Jurnal Widya Manajemen & Akuntansi Vol 3, No 2 (2003)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Concerning the competition of universities in Indonesia, a research about the measurement and quality control from strategic perspectives will pose an interesting subject to be explored. The high-pressure of the economic condition, the unstable political environment, the globalization era as well as the unfair competition has changed the business environment. As a result, performance measures are used to guide the managers' decision and to evaluate the performance of managers and their units. This measurement is used as guidelines and incentives to facilitate the coordination among managers and business unit goals with those of the overall corporate goals. Without the performance measurement system, companies will probably move to a wrong decision. One of the tools that can provide comprehensive, coherent and balance performance measures is Balance Scorecard. Balance Scorecard does not only provide comprehensive measures( financial, Customer, Internal Business Process, and Learning & Growth), but is also provide a road map about how to achieve financial objectives without sacrificing long term performance. The Faculty of Economics of Satya Wacana Christian University (F-E SWCU), as one of the private universities in Indonesia, must also formulate and implement strategies that will fit with the high turbulent business environment. To avoid a pitfall of financial performance, FE SWCU have to implement Balance Scorecard. The Balance Scorecard designed for FE SWCU consists of strategic objectives derived from company vision mission, outcome measures and performance driver measures, and targets as milestones to know achievement of strategic objectives of the company.
Sifat Kewirausahaan dan Prestasi Usaha Kecil dan Menengah Sumatera Barat (Suatu Kajian Empiris) Herri, .; Irda, .
Jurnal Widya Manajemen & Akuntansi Vol 5, No 2 (2005)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The main objective of this research was to test empirically the influence of entrepreneur's behaviors and business characteristics to the firms performance. The research tries to integrate internal and external factors in determining firms 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.
Strategi Pengembangan Ekonomi dalam Rangka Otonomi Daerah Hartono, Anastasia Septawulandari
Jurnal Widya Manajemen & Akuntansi Vol 1, No 1 (2001)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

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Hubungan antara Set Kesempatan Investasi dengan Kebijakan Pendanaan dan Dividen, serta Leverage Financial Shanti, .; Wulaningrum, Ratna
Jurnal Widya Manajemen & Akuntansi Vol 5, No 1 (2005)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The objectives of this study are to investigate the association between the investment opportunity set (IOS) values as firm growth proxy and realized firm growth, corporate financing, dividend policies, and leverage financial. Five proxies IOS are used as firm growth indicator such as "market to book value of assets (MVABVA), market to book value of equity(MVEBVE), firm value to book value of property, plant and equipment (VPPE), capital expenditure to book value assets (CAPBVA), and capital expenditure to market value assets (CAPMVA).
Fungsi Anggaran sebagai Pengendalian Manajemen terhadap Efisiensi Pusat-pusat Laba Martono, C.
Jurnal Widya Manajemen & Akuntansi Vol 2, No 3 (2002)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Management control system is a process that enables interaction between manager and staff that involve formal communication and non formal communication. It can endorse the efficiency of profit center. Profit center is a value of efficiency. A Profit center can be efficient among other if it uses the same input but produce more output. Control system can make for profit center with establish a standard that in the form of budget. Comparing between actual and standard (budget) can be result corrective action or feed back caused by positive deviation.
Pengaruh Orientasi Etika terhadap Komitmen Akuntan Publik pada Profesi dan Organisasi Setianingsih, Sunarti
Jurnal Widya Manajemen & Akuntansi Vol 7, No 1 (2007)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Ethics is accepted behavior values and used by individual or certain group. The ethical attitude of an auditor is determined not only by the rule of hi professional ethical code, but also by cultural, profession's, organizational environment, and personal experience. The objective of the research was to determine the effect ethical orientation on commitment public accountant to organization and profession. Data were obtained through the use of questioners from fifty nine experienced public accountants from CPA firm at Bandung area. Questionnaires were designed to provide data on three variables: ethical orientation, organization commitment and professional commitment. The data were analyzed using simple regression technique. The result of analysis indicated that ethical orientation has direct effect organization commitment and professional commitment. The relationship between organization commitment and professional commitment is also stronger. The higher level of professional commitment of public accountant there will also be a higher degree of organization commitment. The result has implication to public accountant seeking to explain why ethical is needed. This research also proposes the direction for future research in behavioral accounting area.
Pengaruh Informativeness, Entertainment, dan Kredibilitas Iklan terhadap Sikap Audience atas Iklan Nokia di Web Astuti, Sri Wahjuni; Wiharsa, Karina
Jurnal Widya Manajemen & Akuntansi Vol 5, No 3 (2005)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Advertisement function is informative, persuasive, and remind. Referring to these functions and its role, nature of informativeness (ability inform), believable (credible) and something that facilitates people to remember, for example by giving entertainment amusement for audiences, representing determinant in develop; building attitude such as like the (Positive) or do not like the (negative) somebody at the advertisement. This research conducted at advertisement Nokia in web (internet) with the responder of students of Airlangga University visiting minimum sites web cell phone Nokia ones. This research proves that assessment of student of Airlangga University for informativeness, entertaint and credibility of an advertisement have an effect on the attitude of Student of Airlangga University for adVertisement Nokia in web.

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