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INDONESIA
Jurnal Manajemen dan Keuangan
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Core Subject : Economy,
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Articles 96 Documents
ANALISIS MODEL PREDIKSI KESULITAN KEUANGAN DAN KEPAILITAN PADA USAHA PERBANKAN DI INDONESIA BERDASARKAN CAMEL, RASIO ALTMAN DAN BMPK Aziz, RZ Abdul
Jurnal Manajemen dan Keuangan Vol 5, No 1 (2008): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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The objective of this research is to create models of one, two, or three years before the financial difficulties, bankrupty, and survival. The accuracy of the models in predicting is then tested. The models are created based on eleven financial ratios, which are, CAR, Bad Debt Ratio, Net profit Margin, ROA, BOPO, Net Call Money to Current Assets, LDR, Working Capital to Total Assets, Book Value to Total Liabilities, Retained Earning to Total Assets, and BMPK. The method used for categorizing bank bankruptcy, financial difficulties, and survival is that of CAMEL method. In creating the model, statistical testing device of multiple discriminant analysisi is used.The result of the research shows that the rations that are related to the discriminant model of three years before financial difficulties, bankruptcy, and survival are those of CAR, and Book Value of Equity to Total Liabilities, for the model of two years before financial difficulties, bankrupty, and survival the rations are those of CAR, Book Value of equity to total liabilities, and Bed Debt Ratio, and as for the one year before financial dificulties, bankrupty, and survival there are only two ratios, which are BOPO and Book Value of Equitymto Total Liabilities.The models formed for one, two, and three years before financial difficulties, bankruptcy, and survival have a good level of accuracy in predicting. Therefore, it can be said that the three models can be used as one of the anticipating devices.Keyword : LDR, Quick Ratio, Asset to Loans Ratio, Non Performing Loans, CAR, Capital Ratio, Deposit Ratio, ROE, ROA, NIM, BOPO and NPM
ANALISIS PERSEPSI WORK CLIMATE, SUPPORTIVE MANAGEMENT, TERHADAP WORK EFFORT, DAN TAXPAYER’S SERVICE QUALITY YANG MEMPENGARUHI TAX EVASION DI KANTOR PELAYANAN PAJAK DALAM WILAYAH KANWIL JAWA BAGIAN BARAT II -, Irwansyah
Jurnal Manajemen dan Keuangan Vol 5, No 1 (2008): Jurnal Manajemen dan Keuangan
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This research explain and prove (1) influence of perception of employees of climate work and management support to effort work by parsial and together, (2) influence of perception of taxpayer of effort work to quality of service at tax payer and (3) influence quality of service tax at conducted by smuggling action is Taxpayer. This Subyek Research is 156 Office employees Service tax on Kanwil Java Part of West of II. Result of this research show the existence of positive influence of perception job climate, management support, effort work at quality of service, and negative influence to level smuggling tax.Keyword : work climate, management support, work effort, Taxpayer’s service Quality.
ANALISIS PENGARUH KUALITAS JASA, KEPUASAN KONSUMEN DAN LOYALITAS MEREK PADA KONSUMEN KARTU simPATI dan As DI KABUPATEN SLEMAN -, Herlina
Jurnal Manajemen dan Keuangan Vol 5, No 1 (2008): Jurnal Manajemen dan Keuangan
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Now days, Industry of telecomunication celluler offered various facilities such as service quality as well as good presentation to give plus value at the service that offered so will create satisfied at the consumer it self which result the loyality at the consumer it self.Service quality, satisfaction and brand loyality at consumer it self in comparison through four service dimensions is reliable dimension, responsive dimension, emphaty dimension and assurance dimension with that methods use average test is Serqual method with test technique wilcoxonmath test, regresion analys, clasical asumtion test and normalitas test.Relation among service quality, consumer satisfaction and brand loyality for company will give deeply effect for market later on.Keywords : service dimension, service quality, consumers satisfaction, brandloyality
67 ANALISIS EFEKTIVITAS PERLAKUAN INDEPENDENSI AKUNTAN PUBLIK DALAM MEMBANGUN KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di Jakarta) -, Amilin; Halomoan, Hery
Jurnal Manajemen dan Keuangan Vol 5, No 1 (2008): Jurnal Manajemen dan Keuangan
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The research has purpose to analyze the effectiveness of independence by public accountants to build audit’s quality. This research uses qualitative descriptive method with “Importance and Performance Analysis” it analyze level of performance and importance which is result the data in cartesius diagram about independence’s factors which is building audit’s quality. The data resulted by spreading questioner toward 42 public accountants which are work in public accountant office.The result research of research shows that the answer whit level of appropriateness between performance and importance is 95.25%. It means that the public accountants have independent when audited because it has appropriate whit respondent expectation. The performance of independence effectively about 75.64% respondent show effective.Keyword : effectiveness, public accountant’s independency, audit’s quality
KAJIAN DAN EVALUASI BISNIS SENKUKO DI JAWA TIMUR Alvy Mulyaningtyas, Wiwiek Harwiki, Nur Sayidah,
Jurnal Manajemen dan Keuangan Vol 5, No 1 (2008): Jurnal Manajemen dan Keuangan
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At early 2006 Dinas Koperasi, Usaha Kecil, dan Menengah East Java had launched a program for Co-Operation called Senkuko (Sentra Perkulakan Koperasi). The goal of this program is to give the opportunity to Co-Operations in East Java to conduct modern ritel business. Senkuko would be managed by thirty party based on an appointment beetwen that party and Co-Operations. This cooperation is expected would be able to help Senkuko to achieve a good performance and transfer of knowledge and technology. Actually, Senkuko have bad fluctuating performance. On average, good performance of Senkuko were achieved only while grand launching. After that, Senkuko’s performance trend is decrease. This study find some problems. These problems are about stock management, distribution management, pricing, brand, sales target, commucation and financial statement. There are some recommendations on these problems including conduct independent audit, revise sales target, improve communication, stop blooding cash flow and make action plan properly vision and missions.Keyword : Senkuko, ritel modern, performance.
PENGARUH PENGETAHUAN WAJIB PAJAK TENTANG INFORMATION TECHNOLOGY TERHADAP INTENSITAS PENGGUNAAN INTERNET DALAM SISTEM ADMINISTRASI PERPAJAKAN TERPADU (Studi Empiris Pada Wajib Pajak Bentuk Usaha Tetap di Jakarta) -, Amilin; Mustarikah, Anik
Jurnal Manajemen dan Keuangan Vol 6, No 2 (2008): Jurnal Manajemen dan Keuangan
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This research is aimed to examine and find out empirical evidence of the influence of knowledge of tax payers about information technology to intensity of internet usage in integrated taxation administrate system with perception of tax payers about information technology as an intervening variable. Samples used in this research includes 42 correspondences consisting of tax payers have capital status as a Permanent Establishment (PE) in Jakarta that have losted at Kantor Pelayanan Pajak Badan dan Orang Asing Satu. Determination method sample used in this research is purposive sample (intake sample pursuant to random selected goals or purpose not). The collected of data to use primary data that is direct taken data through technique survey by using questionnaire.The quality of test in this research are validity of test to use is pearson correlation and reliability test of the research to use is cronbach alpha and then hypothesis test to use were analyzed of simple regression and multiple regression with path analysis. The results in this research are: (a) Knowledge of tax payers about information technology has significant influence to intensity of internet usage in integrated taxation administrate system. (b) Perception of tax payers about information technology has significant influence relation between knowledge of tax payers about information technology with intensity of internet usage in integrated taxation administrate system. Thus, the hypothesis indirect relation is of the research is empirically supported.Keywords: knowledge, perception, information technology, intensity of internet usage, integrated taxation administrate system.
STUDI PEMETAAN PERSEPSI KONSUMEN ATAS OPERATOR CDMA FIXED WIRELESS ACCESS -, Zulganef; Zumara, Yuri Fathia
Jurnal Manajemen dan Keuangan Vol 6, No 2 (2008): Jurnal Manajemen dan Keuangan
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Positioning is one of the most important strategies in Marketing. However, there are not so many companies which are investigate the positioning of their product(s). This research investigated the positioning of three CDMA operators in Jakarta. This research conducted through two steps investigation. First, we investigated some modal salient believes that evaluated by consumer, and then, based on the modal salient believes, we mapped the perception of consumers on CDMA operators products. To explore the modal salient believes we used factor analysis technique, while to mapping the perception of consumers on CDMA products we used multidimensional scaling technique. In the first step we obtained 8 factors, while in the second step we found that only ”esia” which perceived by consumer is similar to company operator seeking. The others (flexi and star one) are not perceived similar to operator seeking. Sample size 150 respondent for first step, and 100 respondent for the second. This paper also discussed results of the research and made some recommendations.Keywords: Telecommunication, CDMA, Factor Analysis, Multidimensional Scaling, and Positioning.
PENGARUH KEPERCAYAAN KONSUMEN PADA MEREK TERHADAP LOYALITAS Rafiq, Muhammad
Jurnal Manajemen dan Keuangan Vol 6, No 2 (2008): Jurnal Manajemen dan Keuangan
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Trust in a brand is consumers’ willingness to rely on the brand in the face of risks, hoping that the brand can give positive results for them. For the reason, it is important to give more attention to consumers’ trust in a brand. The benefit of the trust is that marketers can retain the position in the competition and reduce the costs to get consumers. Marketers, therefore, must entrust a name or a symbol namely a brand to build relationship with consumers. Most probably, the consumers would not directly trust a brand because each consumer has consideration upon making a purchase. Thus, the marketers must trace and identify factors that influence or build consumers’ trust.Some factors that may influence consumers’ trust in a brand can be categorized into three characteristics, namely brand characteristic, company characteristic, and consumer-brand characteristic. This research is a replication of the research by Lau and Lee (1999) stating that those three characteristics are antecedent of the trust in a brand. The aim of this research was to identify those three characteristics in building the trust in a brand and to identify the influence of the trust in a brand to loyalty. With multiple regression analysis method, it was found that brand characteristics that consist of brand reputation, brand predictability, and brand competence influence the trust in a brand. All company characteristics that consist of trust in the company, company reputation, and motives of the company, except company integrity, influence trust in a brand. Consumer-brand characteristics consisting of brand liking, brand experience, and brand satisfaction influence the trust in a brand, while the similarity of consumers’ self-concept and brand personality and the peer support do not.Keywords: Trust, loyalty, brand.
PENGARUH KREDIT MACET USAHA MAKRO TERHADAP TINGKAT PEROLEHAN LABA PADA PT. BANK LAMPUNG Rahayu, Mieke
Jurnal Manajemen dan Keuangan Vol 6, No 2 (2008): Jurnal Manajemen dan Keuangan
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PT Bank Lampung is one of the Bank in Province Lampung and growth of credit stuck macro effort experience of improvement, while acquirement of downhill profit. Pursuant to problems, hence becoming this research internal issue formula is how big of interest income and credit stuck macro effort have an effect on significant to level acquirement of profit. Target of this research is to measure influence of interest income and credit stuck macro effort to level acquirement of profitThis research is conducted by using quantitative analysis with method calculation of doubled linear regression, sample the used is credit data stuck macro effort, interest income and also profit report or loss period of year 2003-2007 and also with doubled linear method will be able to be conducted by examination of his hypothesisResult of this research indicate that pursuant to calculation obtained by F calculate equal to 14,467> Table F = 19,00 or significant 0,002>0,05 there by Ho refused on the contrary is Ha accepted. Equally there is influence by significant between interest income and credit stuck to level acquirement of profit. Test t for the significant test of and constant of variable interest income independent and credit stuck macro effort if seen from interest income equal to 0,001< 0,05 so Ho refused and is Ha accepted. Mean influence of interest income to profit very significant. If seen from credit stuck macro effort of probability significant equal to 0,019 < 0,05 so still there are influence between credit stuck macro effort to level acquirement of profit at PT Bank Lampung in Bandar Lampung.Pursuant to breakdown of above hence can know that Coefficient of regression for the interest income of (X1) equal to 13,34, please express that each addition one set of (X) hence will improve level acquirement of profit (Y) equal to 13,34. Coefficient of Regression for credit stuck macro effort (X2) equal to -1,07 expressing that each reduction one set of X hence will degrade level acquirement of profit ( Y) equal to -1,07.Keyword: Interest Income, Credit Stuck the Effort Macro, level acquirement of Profit.
AN ANALYSIS OF INFLUENCE PUBLICATION FINANCIAL YEARLY REPORTING TO SHARE PRICE IN AN INDONESIAN STOCK EXCHANGE Dwitayanti, Yevi
Jurnal Manajemen dan Keuangan Vol 6, No 2 (2008): Jurnal Manajemen dan Keuangan
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Financial reporting is a report of responsibility of management attainment. Responsibility represent the indicator from management successfulness. Financial reporting usually making by company utilize to provide the information concerning financial position of company and also its change.The Relevant of informations could influence a volume of share commerce stock. For example information about financial statement company, governmental policy, inflation rate, economic situation, mount the rate of interest, and others.Accuracy of publication Time very needing by user of financial statement, user not only require to have the relevant information by financial company reporting prediction and its decision, but information have to be more new brand and not only related to last period. meaningful at the present time Accuracy that information which is using by investor and creditor have to have the character specifically of precisely moment of making of prediction and decision.As for target of doing this research is to test whether there is an annual financial statement publication influence to share price in an Indonesian Stock Exchange.Research method which is doing in this research by study of book and observation. Hypothesis examination done by using test of constructively SPSS. In this research writer test its hypothesis by comparing significancy with the probability value as according to storey;level significancy.From examination result, [in] obtaining conclusion that annual financial statement publication doesn’t have influence to share price in an Indonesian Stock Exchange. Because storey;level significancy which is[in yielding equal to 0,212 < 0.05. this matter is happened because of market have anticipated beforehand the event but in enabling caused by a[n other information which strong in comparing with information of financial statement itself.Keyword : Share Price, Financial Statement

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