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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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Uji Empiris Nisbah Keuangan Leverage, Indebtedness dan Produktivitas sebagai Pembeda Pertumbuhan Earning di Masa Krisis Mahadwartha, Putu Anom
Jurnal Widya Manajemen & Akuntansi Vol 2, No 2 (2002)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The research focused on the investigation of two variables: interest rate cost and sales, one of them is able to differentiate positive and negative earnings among firms. Sales level proxies by productivity ratio and interest rate cost proxies by leverage and indebtedness ratio. Discriminant analysis was used and the result supported the null hypothesis that indebtedness ratio (proxy for interest rate cost) dominantly differentiates firm with positive earnings from firms with negative earnings in the period of crisis.
Perceptual Mapping Produk BMW dengan Pendekatan Biplot melalui Analisis Komponen Utama Koesmono, Teman; Otok, Bambang Widjanarko
Jurnal Widya Manajemen & Akuntansi Vol 3, No 3 (2003)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Posisioning menjadi disain yang nyata untuk menciptakan image perusahaan, sehingga konsumen yang ditargetkan dapat memahami dan menghargai dimana perusahaan berdiri di antara pesaingnya. Penelitian ini bertujuan untuk mengetahui dan menyajikan persepsi konsumen BMW terhadap atribut-atributnya dengan pendekatan biplot melalui SVD dari analisis komponen utama. Hasil penelitian menunjukkan, dengan a = 1, persepsi yang dibentuk produk Honda fun Mercedes adalah kemudahan suku cadang, banyaknya jumlah bengkel resmi dan ketrampilan mekanik. Pada a = 0 menunjukkan panjang vektory ang sama dan korelasinya yang sangat tinggi dari produk Mercedes dan Honda (0,995041), BMW dengan Honda (0,96409) sedangkan BMW dengonM ercedes( 0,956347),i ni menunjukan bahwa korelasi antara ketiga produk tersebut sangat tinggi yong berarti ketiga produk tersebut bersaing sangat ketat dalam membentuk persepsi kpnsumen mengena atribut-atribut produknya.
Good Governance dalam Perspektif Perguruan Tinggi Swasta untuk Menghadapi Persaingan Hariyanto, Simon
Jurnal Widya Manajemen & Akuntansi Vol 4, No 2 (2004)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Every organization has an aim which is either profit oriented or non profit oriented. In other words, organizations deal with the effectiveness of their operation. In order lo achieve their goal, they must handicap a nature, structure and business environment. The process to achieve all organization goals needs several tool. A Good Governance is one of the tolls that takes an important responsibility role to principal and stakeholders. His paper draws six principles based of good governance which measure efficiency and effectiveness of public organization as universities and academic. Moreover, these principles evaluate the organization performance.
Mengukur Persepsi Harapan dan Kualitas Jasa Konsumen dengan Model Service Quality Sheellyana, M. F.; Marliana, C.
Jurnal Widya Manajemen & Akuntansi Vol 1, No 2 (2001)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Kualitas produk baik barang maupun jasa memberi kontribusi terhadap kepuasan pelanggan, pangsa pasar, dan return on investment perusahaan. Hal ini berkaitan dengan persepsi konsumen terhadap kualitas barang dan jasa suatu perusahaan, namun kualitas jasa bagi konsumen merupakan sesuatu yang sulit dipahami, tidak jelas, dan lebih sulit didefinisikan, dijabarkan, serta diukur bila dibandingkan dengan kualitas barang. Oleh karena itu dalam artikel ini akan dibahas komponen kualitas jasa, dimensi kualitas jasa, dan model SERVQUAL sebagai model acuan dalam riset pemasaran tentang kualitas jasa yang dikembangkan oleh Parasuraman, Zeithaml, dan Berry (1985, 1988, 1990).
Pengendalian Kualitas Pelayanan melalui Analisis GAP dengan Instrumen Servqual (Studi di Unika Widya Mandala Surabaya) Widyarini, Lydia Ari; Supriharyanti, Elisabeth
Jurnal Widya Manajemen & Akuntansi Vol 3, No 2 (2003)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The strong competitiveness in higher education make the Widya Mandala Surabaya Catholic University (WMSCU) has to evaluate the operational process. So it could take the information which used to control the operational process through the strategic for adapted itself with the fluctuatif changes. This research is descriptive-evaluative used the gap analysis (Parasuraman-et al, 19S6. 1he-re're Jive variables: tangtbte, reliability, responsiveness, assurance and empathy. Then umbero f to^pl"t are 477f rom the WMSCUs tudents,le cturers,e mployeesa nd management' \he resultst iere're gap I (froi employees ide), gap 2,3,4,A tt of the the Sapsc awe gap 5 which shows the dtlferences betwien studints perceive service quality with the services that student hqve. According this evaluation, we could meet the causes of problem and the solution.
A Consideration Set Model sebagai Model Pemahaman Konsep Switching Behavior pada Produk Handphone Rachmawati, Veronika
Jurnal Widya Manajemen & Akuntansi Vol 5, No 2 (2005)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

This research focused of consideration set to switch brands in sellular phone purchase. Research model same as with sambandam & Lord (1995) and using sellular phone for research object. The result show that the replicated research model could be supported as the researchers expected. Seven of the eleven hypotheses, have been supported, while the others have not. This condition indicates that consideration sets are shown to affect the switching decision both directly and indirectly (motivating retailer search activities). For further research are needed to considered other factors which hove not been revealed were found as desire to have newly sellular phone, a desire to try other brands (variety seeking), and boredom of the owned sellular phone.
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.
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.
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

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