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INDONESIA
Jurnal Widya Manajemen & Akuntansi
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Core Subject : Economy,
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Articles 124 Documents
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.
Analisis Persepsi Konsumen terhadap Kualitas Produk Keramik Merek Milan di Surabaya Susanti, C. Esti
Jurnal Widya Manajemen & Akuntansi Vol 3, No 2 (2003)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The purpose of this study is to investigates perception of consumer in Surabaya on product quality variables of Milan Ceramics and what variable of product quality that has the best perception of consumer. The primary data were gathered from 30 respondents. There research data were analyzed using Mean and deviation standard. The result of this study shows that: 1) Perception of consumer in Surabaya on product quality variables of Milan Ceramics is good and 2) Variable of product quality that has the best perception of consumer in Surabaya is Augmented product.
Analisis Perbedaan Persepsi Auditor Eksternal dan Pemakai Jasa terhadap Kepatuhan Akuntan Publik Ardini, Lilis
Jurnal Widya Manajemen & Akuntansi Vol 5, No 2 (2005)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The objective of this study was finding out the complience perception level of public accountant by involving external auditor and user as responder and observing wheter there are differences among each group or not.
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.
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.
Pengaruh Agency Costs terhadap Kebijakan Dividen Perusahaan-perusahaan Go Public di Bursa Efek Jakarta Handoko, Jesica
Jurnal Widya Manajemen & Akuntansi Vol 2, No 3 (2002)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

At the real world, the managers and investors are typically not the same people. Oftenly, they don't access the same information these differences frequently cause conflicts between management and investors as owners especially in large firms where managers and owners have different incentive. The cost of problems and conflicts resulting from the separation of the firm or these agency problem is called agency costs. Agency factors that creates agency costs in this research consist of insider ownership , dispersion of ownership , free cash flow and collaterizable assets. Theoritically, dividend policy can be used as one of the mechanisms to reduce the agency problem. This paper investigates the influence of agency costs on dividend policy of companies listed on Bursa Efek Jakarta during the early years of economic crisis (199E - 1999) to see whether that four factors influence dividend policy.
Pengaruh Mekanisme Corporate Governance terhadap Kualitas Laba Siallagan, Hamonangan
Jurnal Widya Manajemen & Akuntansi Vol 7, No 1 (2007)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The purpose of this research is to investigate and give empirical evidence of the effect of corporate governance mechanisms on earnings quality. The proposed hypotheses are as follows, (1) managerial ownership is positively influence earnings quality, (3) the proportion of independent board of commissioner positively influence earnings quality, (3) the existence of audit committee positively influence earnings quality. By using 74 samples and 197 observations, the result indicates that corporate governance mechanism effect earnings quality. The earnings quality of proxy stated by Sloan (1996), Chan et al (2001) and Warfield et al (1995) is discretionary accruals. The corporate governance mechanism has the ffict on earnings quality are: managerial ownership positively and statistically significant effect earnings quality, the proportion of board of commissioner negatively and statistically significant influence earnings quality, the existence of audit committee positively and statistically significant influence earnings quality.
Markov Chain Analysis: Peramalan Pangsa Pasar dan Pola Perpindahan Merek berdasarkan Persepsi Konsumen pada Produk Minyak Goreng di Surabaya Triwijayati, Anna; Astanto, Merlin
Jurnal Widya Manajemen & Akuntansi Vol 5, No 3 (2005)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Cooking oil is one of the most needed food supplies. Many cooking oil brands are available in the market to provide demand consumption to this product. However, now days, arises of petroleum prices influence reduction cooking oil consumption.
Peran Mediasi Job Distress pada Hubungan Politik Organisasional dan Perilaku Agresif: Analisis dengan Regresi Hirarkikal Junaedi, Christofera Marliana; Darsono, Licen Indahwati
Jurnal Widya Manajemen & Akuntansi Vol 6, No 2 (2006)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Though it is difficult to measure organizational politic is important to study, it is because organizational politics influence the behavior of organizations members. Respondents are lecturers and administrative employees. Results show that there is mediation role of job distress to organizational politics and aggressive behavior relation. This articles also discusses the relation of each variable.
Sikap Masyarakat Surabaya Terhadap Iklan Televisi Susanto, Hendro
Jurnal Widya Manajemen & Akuntansi Vol 4, No 3 (2004)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Private television has taken a role in the fast growing of advertising media in Indonesia. All programs in the television such as entertainment news, movies,quizzes, etc. are inseparable with television advertising. This study was conducted lo learn public attitude to television advertising. The results showed that male respondent tend to pay more attention to television afuertising thanfemaler espondentT. hiss tudya lsofound that non studentr espondente ndt o pay morcittmtion to television advertising than student respondent.

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