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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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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
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.
Pengaruh Lingkungan Bisnis, Strategi Operasi, dan Teknologi sebagai Variabel Pemoderasi terhadap Kinerja Operasional Perusahaan: Studi pada Perusahaan Manufaktur di Indonesia Anatan, Lina
Jurnal Widya Manajemen & Akuntansi Vol 6, No 3 (2006)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Expanding global competition, rapidly changing market and technology, increasing complexity and uncertainty are creating new competitive environment where manufacturing firm must adopt and implement sophisticated operational strategy, technology, and imprwemenl techniques f they want to stoy competitive. To be successful in this globally competitive and rapidly changing environment, organization must formulate strategic plan that are consistent with their investment in and use of technology and consider environment lask as precursor variable that causally related to stralegic c'hoice. This research was conducted to irwestigate the relationship amongsl business envit'onmenl, operational slrqleg/, and .firm pedormance of manufacturing.firms in Indonesia. This study also investigotes the moderaling role of technologt (both hard and soft technologXt) on the strategt and perfurmance relalionship. Data are collected through mailed questionnsire (525 questionnqires) and direct suruey to 25 tirms. The total questionnaires are sent to 550 CEOs manufacturing firm in Indonesia. A hundred and six responses are returned yielding response rate 19.27ok.
Pengaruh Motivasi dan Kepemimpinan terhadap Disiplin Kerja dan Perilaku serta Kinerja Karyawan Sub Section Level pada PT. Bogasari Flour Mill Koesmono, Teman
Jurnal Widya Manajemen & Akuntansi Vol 5, No 3 (2005)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The purpose of this research is to find out the effect of organizational behavior factors on employees' performance. Organizational behaviors factors include are employee's motivation, leadership, working discipline, and behavior. This research's object is employees on subsection level in PT. Bogasari Flour Mill. PT. Bogasari Flour Mill was chosen as the place for this research because this company produces food ingredient that is exported, thus it gives a contribution in foreign exchange earning for the country. The result of this research can explain that motivation and leadership affect one's behavior, working discipline, and performance. Motivation and leadership patterns are very much needed to lead employee's behavior in order to generate the maximum performance. The more positive employee's behavior they get hopefully the faster the company's short/long term goal will be achieved. Along with the achievement the company's goal there will be an effect on improvement of employee's working satisfaction and welfare.
Analisis Dividend Policy Perusahaan LQ-45 di Bursa Efek Jakarta Joko, Fx Agus
Jurnal Widya Manajemen & Akuntansi Vol 6, No 2 (2006)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The objective of this research is to investigate dividend policy of go public companies in IQ45 on Jakarta Stock Exchange. The sources of data steemfr om financial report of 45 companies from 2000 to 2N2. Variables to measure consist of dependent variable (dividend payout ratio) and ir&pendent variable (firm size, growth of operating income, cosh flow variability , capital structure/flexibility). Satistical ndelw by lineu regressiur with degree ol confidence 5%o to F test ed t test we used to test of the lWhotesis. The reslt sttows tlnt p*ttally each irdcperden vsioble intluerces signific@rtly to diviM p-isa yout ratlo. Simultaneously, all indepetdent vsiables influence divided payout rdio. K vslue g.meming to wy tlat 77.3% chnging in &perden vwiable (divided palaut ratio) cnt be erytaircdtlw irdeperdentv qiables. The rest o f that value ,which is 22.7%0te, by other variables outside mdel.
Analisis Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial: Komitmen Organisasi sebagai Moderator Susanti, Vivi Ani
Jurnal Widya Manajemen & Akuntansi Vol 4, No 3 (2004)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

This research aims to know the influence of budget participation on managerial performance with organizational commitment as a moderating variable for managers of manufacturing industry that has gone public, listed in Jakarta Stock Exchange and having head office in Jawa Timur. The conclusion is organizational commitment could not be a moderator in interaction between budget participation and organizational commitment analysis to managerial performance.
Analisis Hubungan antara Rasio Harga Saham terhadap Nilai Buku Perusahaan dan Imbal Hasil Saham sebagai Dasar Penentuan Strategi Investasi Pandowo, A. Widodo
Jurnal Widya Manajemen & Akuntansi Vol 2, No 1 (2002)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The general objective of this study is to analyze the relationship between price book value ratio and stock return as basic decision of strategic investment in BEJ The samples for this study consisted of 57 out of 146 manufacturing company listed in BEJ. To achieve this objective, 57 manufacturing company meeting the criteria have taken : companies have positive ROE and PBV. The result of this study performs that price book value ratio can be used to make basic decision of strategic investment, also to predict stocks price (undervalued or overvalued).
Manajemen Perguruan Tinggi di Indonesia: Usaha Memenangkan Persaingan Industri Jasa Pendidikan Wulani, Fenika
Jurnal Widya Manajemen & Akuntansi Vol 3, No 2 (2003)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

In the globalization era and taster changing environment, universities in Indonesia must be adapted in order to survive in the future. Quality can be improved by effective management function, chance to develop human resources' creativity, costumer oriented, and trying to fit course programs with business world. University also must be concerned with employee' s need, because the characteristic of service company, the people that provided service is important. If universities want to do that, sustainable growth can be reached.
Analisis Kepatuhan Akuntan Manajemen dalam Menerapkan Standar Akuntansi Pajak Penghasilan (PSAK No. 46) Anshori, Muslich; Hariyanto, Program
Jurnal Widya Manajemen & Akuntansi Vol 5, No 2 (2005)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Management accountant is profession of accountancy in the company. That is why he or she tied up to profession ethics and must obedient in apply the relevant accounting standard, including the statement of income tax accounting standard (Pernyataan Standar Akuntansi Pajak Penghasilan, PSAK No. 46), in order the financial report which are prepared get the high degree of opinion from independent auditor.
Model Kinerja Ekspor Industri Tekstil dan Produk Tekstil di Jawa Tengah Aryanto, Vincent Didiek Wiet
Jurnal Widya Manajemen & Akuntansi Vol 4, No 2 (2004)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

This study focus The Export Performance Model of Textile and Apparel Products in Central Java, aimed at developing a model of export performance of textile and apparel products in Central Java. Based on the previous studies, therefore, export stimuli, export barriers, the source and use of information, organization knowledge were proposed as construct variables of this study.

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