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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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Pengukuran Nilai Sumber Daya Manusia pada Lembaga Pendidikan dengan Compensation Model Harimurti, Yohanes
Jurnal Widya Manajemen & Akuntansi Vol 2, No 1 (2002)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

This study gives a description about the value of the human capital associated with a service enterprise. However, the idea about human value accounting still becomes controvercy until now. The objective of this study is to provide a practical measurement procedure about human capital, specifically in using the economics concept of human capital. On the economics concept, the value of human capital embodied in a person of age t is the present value of his/her remaining future earnings from employment.
Paradigma Baru dalam Audit Internal Irawan, Ronny
Jurnal Widya Manajemen & Akuntansi Vol 3, No 3 (2003)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The changes of business environment caused transformation of the role of internal auditing in any organization. In traditional concept, the role of internal auditor is a faultfinder, perform reperforming, and then move away to control as a focus, finally to add value and improve an organization' operations. They represent as a Part of organization provides a service of value to the organization, as a consultant and helps an organization accomplish its objectives. This new paradigms gives opportunities and challenges for internal auditor to improve their knowledge's and skills broadly.
Alignment of Strategic Priorities at the Functional Level and Business Level with Manufacturing Performance Tarigan, Robinson
Jurnal Widya Manajemen & Akuntansi Vol 5, No 2 (2005)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

This is a study of literature to propose the influence of the perceptions of general managers and manufacturing managers concerning manufacturing priorities of their business units (alignment) on manufacturing unit performance.
Manajemen Pendapatan dan Krisis Keuangan di Malaysia Yuskar, .; Taib, Fauziah Md.; Ibrahim, Daing Nasir
Jurnal Widya Manajemen & Akuntansi Vol 4, No 2 (2004)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

This study examines evidence on earnings management in Malaysia. During the financial crisis in Asia since mid of 1997, including Malaysia, many Malaysian companies experienced financial problems and loss until the financial reporting period of 1998. In this situation, it is assumed that Malaysia companies were motivated to apply earnings management in the period of t998 by "taking a bath". Analysis of the study u,as done based on "standard Jones model" (Jones, 1991) by using abnormal total accruals measurement. Moreover, the total accruals are divided into discretionary accruals and non-discretionary accruals. There were 295 companies registered in Kuala Lumpur. Stock Exchange which started from 1992 till 1999. Later, statistical analysis in this study, shorts that there is strong evidence that Malaysian companies had applied earnings managements in 1998 ,motivated by the financial crisis through taking a bath. Implications, contribution of the study and.further research are discussed in this study.
Analisis Kandungan Informasi Dividen dan Ketepatan Reaksi Pasar : Pengujian terhadap Dividend Signaling Theory Studi Empiris di Bursa Efek Jakarta Sujoko, .; HM, Jogiyanto
Jurnal Widya Manajemen & Akuntansi Vol 1, No 2 (2001)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The purpose of this study is to examine the information content of dividend. Another purpose of this study is to examine the decisionally efficient market. This research explored the issue by applying the event study methodology for analyzing the market reaction. As much as 150 firms listed in Jakarta Stock Exchange (BEJ) were taken as a sample using a purposive sampling method. The sample are dividend into four sub sample: (1) sub sample consist of 150 firms that pay increase dividend, (2) sub sample consist of 18 firms that pay consistently increase dividend, (3) sub sample consist of 96 firms that pay increase dividend and the firms are growing, (4) sub sample consist of 54 firms that pay increase dividend and the firms are not growing. The statistic method used to test hypotheses is t-test. Three models of expected return were considered: OLS Market Model, Mean Adjusted Model, and Market Adjusted model. The empirical result indicates that dividend conveys information to the market. this means that investors in BEJ use information of dividend announcements for decision making. The result of this study supports dividend signaling theory. Another result of this study indicates that the Jakarta Stock Exchange (BEJ) is not decisionally efficient market. This means that investors are not sophisticated and fooled by manager of the firms.
Kajian Perbandingan Tax Treaty Model: OECD, UN, dan US Rachmawati, Dyna
Jurnal Widya Manajemen & Akuntansi Vol 3, No 1 (2003)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The needs of tax treaty arise as international trade growth rapidly due to advancement of information technology. Taxa imposed on income derived from international trade are double. Tax treaty or tax convention is bilateral agreement for the avoidance of double taxation. This agreement arranges taxation rights. There are 3 (three) tax treaty model, which is used as reference to make bilateral agreement for the avoidance of double taxation. The first one is OECD Model made by The OECD Comittee of Fiscal. This model usually used by the OECD member, which is divided from developed countries. It is considered discriminative in tax imposing rights, especially for developing countries. The United Nations obligates to eliminate this discriminative by issuing UN Model in 1980. This is the second model and usually used by developing countries. The third model is US Model. This tax treaty is only used by United States to protect its interest in a board. As the first one borned, OECD Model is used as reference for both UN and US Model. Thus, this literature study used OECD Model as brainstorming in comparison. There are 2 (two) differences major between OECD Model and W Model. First, in OECD Model, there is an exclusive right in tax imposing on passive income. Second, limitations on lax imposing rights for source countries. The differences between OECD Model with US Model are basically caused by the needs of protection for US interest in aboard. So that, there are 3 (three) rules in US Model which aren't arranged by OECD Model. Those rules are: source of income, general rule of taxation and assistance of collection.
Analisis Kesenjangan Dimensi Kualitas Layanan Berdasarkan Persepsi Manajemen dan Persepsi Pasien pada Unit Rawat Inap di Rumah Sakit Umum Daerah Dokter Abdul Aziz Singkawang Kalimantan Barat Sunanto, Sandra; Nandiwardhana, Abraham
Jurnal Widya Manajemen & Akuntansi Vol 5, No 1 (2005)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Creating consumer satisfaction is really important for company to create its competitiveness. Hospital as a service company must deliver the best service to her patients by designing and delivering good service quality which is including tangibles, reliability, responsiveness, assurance, and emphaty.
Tantangan Perusahaan di Indonesia dalam Menghadapi Persaingan Global Mulyani, Ninuk
Jurnal Widya Manajemen & Akuntansi Vol 2, No 3 (2002)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Indonesian companies are at present encountering great challenges in this global competition, because most of them still focus on their domestic market and are not aware of global competitors who are able to produce goods with better quality and lower price, Moreover the implementation of AFTA starting January 1, 2002 has made Indonesian and other ASEAN products enter ASEAN market more easily. For this reason, Indonesian companies should do their best lo improve the quality of their products and to create competitive advantages lo compete with the products from other countries.
Pengaruh Keadilan Distribusi, Prosedural dan Interaksional terhadap Kepuasan Konsumen Mahasiswa di Surabaya Wulani, Fenika
Jurnal Widya Manajemen & Akuntansi Vol 7, No 1 (2007)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

This study examines the effect of distribution, procedural, and Interactional justice on customer satisfaction Data were collected from 183 students on 4 universities in Surabaya. This study finds that interactional and procedural justice has effect on customer satisfaction. However, this study that distribution justice has no effect on customer satisfaction.
Dampak Pendidikan dan Pelatihan Diklatpim IV/ADUM (Administrasi Umum) terhadap Kinerja Pegawai Dinas Perindustrian dan Perdagangan di Provinsi Jawa Timur Moeheriono, .
Jurnal Widya Manajemen & Akuntansi Vol 4, No 1 (2004)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

Pelatihan merupakan suatu kewajiban bagi setiap Pegawai Negeri Sipil yang akan menjabat suatu jabatan struktural hal ini sudah diatur sejak pemerintahan Soeharto dengan mengeluarkan Peraturan PemerintahN omor 14 Tahun 1994,h ingga pemerintahanG us Dur denganm engeluarkan PeraturanP emerintahN omor l0l Tahun2 000h inggas ekarangD. enganm elihat peraturanp emerintah tersebut, maka kewajiban bagi setiap pejabat eselon IV harus mengikuti Diklatpim IV atau ADUM (AdministrasiU mum) sebelumm emangkuja batans trukturalh arusd ipenuhid an dilaksanakan. Pada era otonomi daerah sekarang ini, dibutuhkan sumber daya manusia dari aparatur pemerintah yang profesional melekat pada dirinya dalam jabatan yang diduduki serta mempunyai sikap mental yang baik dan bersih untuk mencipta?,aGn ood GovernarrceM. anfaat pelatihan bagi pegawai adalah untuk meningkatkan pengetahuan, lceterampilan dn silap guna meningkatkan kinerjanya dan kinerja organisasi. Untuk membuktikan apakah pelatihan tersebut memang benar-benar mempunyai dampak atau bermanfaat terhadap kinerja bagi peiabat eselon lV dan kinerja unit kerjany4 maka perlu diadakanp embuktianm elaluip enelitian.

Page 6 of 13 | Total Record : 124

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