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INDONESIA
Jurnal Manajemen dan Keuangan
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Articles 8 Documents
Search results for , issue " Vol 9, No 2 (2011): Jurnal Manajemen dan Keuangan" : 8 Documents clear
PENGARUH KEADILAN PELAYANAN (SERVICE FAIRNESS) TERHADAP CITRA PERUSAHAAN PENYEDIA LISTRIK Asliana, Endang
Jurnal Manajemen dan Keuangan Vol 9, No 2 (2011): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Electrical problems are classified in the business services that are considered part of the general requirement that electrical activity is expressed as organizing community service. Attention to issues of quality and fairness of service becomes important. Justice ministry (service fairness) consists of distributive justice, procedural justice and interactional justice. A good perception of the fairness issue is expected to enhance the corporate image in the assessment of the customer. Using a sample of household electric customers in Yogyakarta, the authors measured the dimensions of distributive justice of equity, equality and needs, procedural justice of the dimension of consistency, bias suppression, accuracy, correctability, representativeness and ethicality and interactional justice dimension of respect, honesty and courtesy. Corporate image is also measured by various dimensions. Interactional justice significantly influence the company image while distributive justice and distributive justice showed no significant effect. Simultaneously, the three dimensions of service fairness demonstrates a significant impact on corporate image.Keywords: Public Sector Accounting, ministry of justice, distributive justice, procedural fairness, justice, interactional, the image of the company, PT. State Electricity Company
DAMPAK INDONESIAN CORPORATE SOCIAL RESPONSIBILITY (CSR) AWARD TERHADAP ABNORMAL RETURN DAN TRADING VALUE ACTIVITY (Studi Pada Perusahaan Pemenang Indonesian CSR Award Periode 2005 dan 2008) -, Supatmi; Idealfa, Neogo Dwianka
Jurnal Manajemen dan Keuangan Vol 9, No 2 (2011): Jurnal Manajemen dan Keuangan
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This research studies the impact of Indonesian Corporate Social Responsibility (CSR) Award to abnormal return and trading value activity. The impact of award publication could be seen from the differences between abnormal return and trading value activity with the Indonesian CSR award announcement. This research samples are 9 companies which accept the appreciation of Indonesian CSR award period 2005-2008 that listed in Indonesia Stock Exchange (IDX). The research data that used is secondary data that consist of daily closing price of share and daily trading volume with an estimation period during 30 days and event period 11 days by using market model and hypothesis research using Wilcoxon Sign Test. The result of this research proves that there are significant differences between abnormal return and trading value activity around the announcement date of Indonesian CSR award.Keywords: Corporate Social Responsibility, Abnormal Return, Trading Value Activity
KELEMAHAN MATERIAL: ANALISIS ATAS UKURAN PEMERINTAHAN DAN BELANJA MODAL SERTA DAMPAKNYA TERHADAP OPINI AUDITOR (Studi Pada Kabupaten/ Kota Se-Jawa Tengah) Damayanti, Theresia Woro; Sari, Poppy Septia
Jurnal Manajemen dan Keuangan Vol 9, No 2 (2011): Jurnal Manajemen dan Keuangan
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Good Governance signed with the three main pillars which become the basic element that interlocked with others. The three basic elements are participation, transparency, and accountability. Because of that, the region government has to own an internal controlling system which can form and realize a good governance. In this condition, the total of region income and capital expenditure which become a tool in cotrolling the region’s financial become a big role in forming and realizing the good governance. Moreover, the aim of this research is that to analyze whether there is a significance influence between the government size and capital expenditure towards the auditor’s opinion in the regent and city in the Central Java Province. This research used 29 regents and 6 cities in the Central Java Province as the sample. The operational data of the variable used the material weakness of internal controlling system and the characteristics of the region government which measured with the total of the region’s income and the proportion of capital expenditure toward the total region’s charges also auditor’s opinion. Moreover, the research’s analysis used statistic analysis in descriptive quatitative and inferential statistic using double regrecy analysis and logistic. The result this research proved that there is no significance influence between the government’s size and capital expenditure toward the material of internal controlling system’s weakness also there is no significance influence between internal controlling system’s weakness toward the auditor’s opinion.Keywords : The material’s weakness, government’s size, capital expenditures and auditor’s opinion.]
DAMPAK IMPELEMENTASI SISTEM INFORMASI AKADEMIK TERHADAP KEPUASAN MAHASISWA (STUDI PADA INSTITUT INFORMATIKA DAN BISNIS DARMAJAYA) Dwitayanti, Yevi
Jurnal Manajemen dan Keuangan Vol 9, No 2 (2011): Jurnal Manajemen dan Keuangan
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The study aims at testing empirically the effect of implementation of academic information system on students’ satisfaction. Dependent variable in this research is sStudents’ satisfaction is a while implementation of academic information system is independent one.The data are collected by questionaires to the respondents. They are second grade students of IBI Darmajaya in 2010/2011 academic year. The sample is taken by Proportional random sampling method. Based on the method, we get 197 questionaires. A simple linear regression is employed as analitical technic. It is applied by using 17th SPSS.The result shows that implementation of academic information system has possitive effect on students’ satisfaction. This conclusion support the prediction of many previous researches. This indicates that the model used is not proper because the model is built on the construct of implementation of academic information system on students’ satisfaction.Keywords : implementation of cademic information system, students satisfaction
ANALISIS STRUKTUR KEPEMILIKAN TERHADAP DISCRETIOARY ACCRUAL THE ANALYSIS OF OWNERSHIP STRUCTURE ON DISCRETIONARY ACCRUAL jatiningrum, citrawati
Jurnal Manajemen dan Keuangan Vol 9, No 2 (2011): Jurnal Manajemen dan Keuangan
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This study aims to empirically prove the ownership structure of domestic and foreign as well as a tendency towards concentrated ownership structure manipulation of financial reporting information. La Porta, et al. (2006) explains that the strong or weak investor protection associated with the legal order that is followed by the country concerned. Indonesia and countries in Asia in general character is the structure of corporate ownership is concentrated, so the problem of differences in the primary interest is the divergence of interests between the controlling owner of the company with the majority as a minority owner.The sample of this study is a company listed on the Stock Exchange period from 2004 to 2010. Elections were conducted with a purposive sample. The structure of ownership in this study were measured with the first proxy largest percentage ownership of public companies by domestic and foreign institutions, in this study are referred to foreign institutions are foreign companies operating in Indonesia. Each ownership group is divided into majority and minority ownership group. Discretionary accruals (DTAC) is calculated with a modified Jones model (Dechow, et al., 1995). The results of this study is that there are differences in discretionary accruals of companies owned by domestic institutions and companies owned by foreign institutions. There are differences in discretionary accrual of the largest property company that first  50% and the first largest holdings  50%. Thus the results of this study have implications that in order to protect the rights of minorities, the regulators limit the percentage of single ownership of the largest first, so that ownership of minorities are protected.KeyWord: Ownership Structure, Earnings Management
PENERAPAN ENTERPRISE RESOURCE PLANNING SYSTEM PADA PT GARUDA INDONESIA (PERSERO) Kurniawati, Elisabeth Penti; Eka Permadi, FX Rahardian
Jurnal Manajemen dan Keuangan Vol 9, No 2 (2011): Jurnal Manajemen dan Keuangan
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Information technology gives more support in achieving company’s objectives, esspecially for companies who rely on high information technology. Information technology supports company’s information system in processing data in order to become reliable information. Therefore, company management should maintain their information reliability. The implementation of Enterprise Resource Planning system (ERP system) can help company management in maintaining information reliability. The aim of this research is assessing the implementation of Enterprise Resource Planning system (ERP system) at PT Garuda Indonesia (Persero). The arrangement of the research is how PT Garuda Indonesia (Persero) runs the preparation of ERP system’s implementation and the ERP system’s implementation. This research is done at PT Garuda Indonesia (Persero) information system division. The analysis technique applied in this research is qualitative analysis using descriptive method. Generally, it can be conclude that PT Garuda Indonesia (Persero) has successfully runs the preparation of ERP system’s implementation and so does with the ERP system’s implementation.Keywords: information system, information technology, Enterprise Resource Planning system (ERP system)
PENGARUH VARIABEL SOSIO DEMOGRAFI DAN KARAKTERISTIK FINANSIAL TERHADAP SIKAP, NORMA SUBYEKTIF DAN KONTROL PERILAKU MENGGUNAKAN KARTU KREDIT (Studi Pada Pegawai di UKSW Salatiga) Rita, Maria Rio; Kusumawati, Ratna
Jurnal Manajemen dan Keuangan Vol 9, No 2 (2011): Jurnal Manajemen dan Keuangan
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Recent years have seen a boom in research on new electronic payment instruments. The purpose of this research is to investigate the influence of the socio-demographic variables and financial characteristics of attitude toward subjective norm and behavioral control to use credit cards on employees in Satya Wacana Christian University Salatiga. This study used a questionnaire as a tool to collect data, and techniques of analysis used is multiple regression analysis with dummy variables. The study shows that education levels (under graduate and doctoral program) affect the subjective norm and attitude using credit card. But socio-demographic variables and financial characteristics does not simultaneously affect the attitude, subjective norm and behavioral control using credit card.Keywords: Socio Demographic Variables, Financial Characteristics, Attitude, Subjective Norms, Control Behavior, Credit Cards
PENGARUH TINGKAT SUKU BUNGA BANK INDONESIA DAN NILAI TUKAR RUPIAH TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERCATAT DI BURSA EFEK INDONESIA Fionita, Ita
Jurnal Manajemen dan Keuangan Vol 9, No 2 (2011): Jurnal Manajemen dan Keuangan
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The problem of this research is how big the influence of rate of interest of Indonesian bank and Rupiah exchange rate toward stock market price of Coal Mining Company at Indonesian Bursary Effect in the pre and for 2 (two) months of global crisis. The purpose of this research is to measure the influence between the rate of interest of Indonesian bank and Rupiah exchange rate toward stock market price of Coal Mining Company at the recording of Indonesian Bursary Effect during pre- and post-two months of global crisis, that is during the period of July to November 2008.The method of research here used both of primary and secondary data and data collecting technique through library research and field research, that is through observation and documentation. The data is analyzed by multiple linier regression.Based on the result of data analysis and hypothesis testing is how big the influence of rate of interest of Indonesian Bank (X1) and Rupiah Exchange Rate (X2) during two months before global crisis toward Stock Market Price (Y) could be revealed from the high of multiple determination coefficient value (R2), that is 0,712 or statistically 71,20% of Stock Market Price is influenced by the rate of interest of Indonesian bank and Rupiah Exchange Rate. The rest (100% - 71,20%) = 28,80% of Stock Market Price is influenced by other factors besides those two independent variables. It is also supported from statistical accounting that shows Freckoner > Ftabel or 49,536 > 3,23. For the two months during global crisis, the high of multiple determination coefficient value (R2) is 0,7000 or statistically 70,00% of Stock Market Price is influenced by the rate of interest of Indonesian Bank and Rupiah Exchange Rate.Key words: Rate of Interest of Indonesian Bank, Rupiah Exchange Rate, Stock Market Price.

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