cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota malang,
Jawa timur
INDONESIA
Jurnal Manajemen Akuntansi dan Bisnis
Published by Universitas Widyagama
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 14 Documents
 1   2 
Akuntansi Sumber Daya Manusia Sebuah Penilaian tentang Asset dan Modal Manusia Anggarani, Dwi -
Jurnal Manajemen Akuntansi dan Bisnis Vol 6, No 1: April 2008
Publisher : Jurnal Manajemen Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Recently, the subject of human resources accounting still have a motion. In conceptual frame work develop through on capitalization of human resources expenditure. This capitalization of expenditure is only focus on matching cost an revenue principles an emphasize on historical perspective. While, human resources information should be provide the empowerment, motivation, and development of human resources. According to this statement, human resources information. The content of human resources accounting is financial information transactions, which is relate on those empowerment, motivation, and development human resources activities. Keywords: human resources accounting, Asset, capitalization of human resources.
Pengaruh Penerapan Strategi Keunggulan Bersaing, Total Quality Management, Cost of Quality, dan Sistem Akuntansi Manajemen Terhadap Kinerja Perusahaan (Studi Sensus Pada Perusahaan Manufaktur Bersertifikasi ISO 9000 di Jawa Timur) Nasri, Mohammad
Jurnal Manajemen Akuntansi dan Bisnis Vol 6, No 1: April 2008
Publisher : Jurnal Manajemen Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to obtain empirical evidence and explanation about the influence of competitive advantage strategy application, Total Quality Management, Cost of Quality and Management Accounting System on manufacture performance getting the ISO 9000 certificate in East Java. The result of the hypothesis test show that the influence of competitive advantage strategy application to company performance is of 34%. Total quality management application influences company performance of 21%. The cost of quality application influences company performance of 45%. Management Accounting System Application influences company performance of 8%. Simultaneously, the influence of the competitive advantage strategy, Total Quality Management, Cost of Quality and Management Accounting System applications in company performance is 91%. The implication of this research is that the applications of competitive advantage Strategy, Total Quality Management, Cost of Quality and Management Accounting System are proven to give positive and significant contributions to company performance. Keywords:   competitive advantage strategy, total quality management, cost of quality, management accounting system, balance scorecard, ISO 9000, strategic business unit.
Analisis Faktor-Faktor yang Mempengaruhi Korupsi dan Modus Korupsi APBD di Malang Raya Bahri, Syamsul
Jurnal Manajemen Akuntansi dan Bisnis Vol 6, No 1: April 2008
Publisher : Jurnal Manajemen Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

: Corruption has been widely discussed in many form. Public budget (APBD) corruption is abuse action public budget to private or their groups interst. Many factor caused corruption, about: individual behaviour, government organization, law enforcement, and controling. The objective of this study are to obtain empirical evidences and to test factors that effec APBD corruption in Malang Raya.The hyphotesis are tested using the partial regression and multiple regression. The sample in this risearch are Civil Organization such as NGO, public figure, public organization, student, academic ect, amount 165 respondent. The result of study show that as partial individual behaviour not significant effect, government organization significant effect, law enforcement significant effect, and controlling significant to APBD corruption occured. The test used multiple regression support test used partioan regression. Keywords:   Individual Behaviour, Government Organzation, Low Enforcement, Controlling, APBD Corruption, and Modus APBD Corruption.
Pengaruh Training terhadap Produktivitas Kerja Karyawan Bagian Produksi pada PT. Nestle Indonesia Kejayan Factory Pasuruan Hastuti, Tuti
Jurnal Manajemen Akuntansi dan Bisnis Vol 6, No 1: April 2008
Publisher : Jurnal Manajemen Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was undertaken at PT. Nestle Indonesia Kejayan Factory Pasuruan. It aims to analyze the influence of training on productivity among workers in Production Division at PT. Nestle Indonesia Kejayan Factory Pasuruan. From this research, it can be known that training influences productivity among workers in Production Division at PT. Nestle research, it can be known that training influences productivity among workers in production division. This result can be seen from the correlation is 0,719 (near 1). So the relation of the two variables is strong and positive. The result of the regression can be interpreted that 1 unit of the increased training will influence the increased productivity among workers of 0,714 unit. Therefore, training will influence the increase or decrease in productivity of workers. The result of t-test show that the score of t-count > t-table, where Ho is rejected and Ha is accepted. The conclusion is that training significantly influences productivity among workers in Production division. Keywords: Training, and Productivity

Page 2 of 2 | Total Record : 14

 1   2 

Filter by Year

2008 2008


Reset
Filter By Issues
All Issue Vol 6, No 1: April 2008