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 bandar lampung,
Lampung
INDONESIA
Jurnal Manajemen dan Keuangan
Published by Institut Informatika dan Bisnis Darmajaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 96 Documents
 2   3   4   5   6 
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN BOND RATING DI INDONESIA (ANALYSIS INFLUENCE OF FINANCE RATIO TO CHANGE OF BOND RATINGIN INDONESIA) Maria, Delli
Jurnal Manajemen dan Keuangan Vol 6, No 2 (2008): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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

Abstract

Globalization era in this time, openness of information represent matter which is very support growth of corporate world. Various analysis done for the reduce of risk. And financial statement represent one of the correct analysis object to assess efficacy of company and can be made by consideration in course of decision making of invesment. This research aim to study how far finance ratio analysis which contained by financial statement a company have an effect on to change of pertinent Bond Rating company. So that hypothesis to test in this research relate to there is or do not it influence of finance ratio from (indepandent variable) to change Bond Rating ( depandent variable) in Indonesia. Analysis which is used in this research is analyse simple regretion and analysis of doubled regretion. From seven independent variable which weared, result of which is obtained in research show that Timed Interest of Earned Ratio ( TIER), Current Ratio (CuR), Cashflow To Debt Ratio (CFDR), Operating Profit Margin (OPM), and Return On Asset (ROA) by self have an effect on positively signification to change of Bond Rating in Indonesia, at level < 5%. While Debt Ratio (DR) and Debt Equity Ratio (DER), having an effect on negativity of signification to change of Bond Rating. And by simultan monetary ratio which deputized by Timed Interest Earned Ratio (TIER), Current Ratio (CuR), Cashflow To Debt Ratio (CFDR), OpeRating Profit Margin ( OPM), and Return On Asset (ROA), Debt Ratio (DR) and of Debt Equity Ratio to (DER), having an effect on signifikan to change of Bond Rating in Indonesia with contribution 80.8%.Key Word : Bond Rating and Financial Ratio
HUBUNGAN BELANJA MODAL DENGAN BELANJA PEMELIHARAAN PADA PEMERINTAH KABUPATEN/KOTA (Studi Kasus Di Wilayah Sumatera Bagian Selatan) -, Baihaqi; Khotimah, Husnul
Jurnal Manajemen dan Keuangan Vol 7, No 3 (2009): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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

Abstract

This research aims to give an empirical evidence about the connection between capital expenditure and maintenance expenditure in Sumbagsel Government of Regency/Municipality, and whether in regency areas are higher than municipality in Sumbagsel areas. The source of data analysis come from APBD Realization report of regency & municipality in Sumbagsel area.The analysis found that, overall, capital expenditures of 2005 and 2006 had a significance correlation with maintenance expenditure, in regency and municipality Government. Only one test didn’t show correlation that is between capital expenditure 2005 and maintenance expenditure 2006 in regency area which is amounting to 0.037.The correlation of capital expenditure & maintenance expenditure between regency/municipality government in Sumbagsel area was not different significantly in 2005 and 2006 which is proved by R2 < t-table = 1,746. This invention means, there is a group of regency/municipality area which is rich and poor in Indonesia and this condition was caused by a different potention of nature resources in that regency/municipality.Keyword: capital expenditure, maintenance expenditure.
ANALISIS PENGARUH TINGKAT PENDIDIKAN DAN JENIS PEKERJAAN WAJIB PAJAK TERHADAP MOTIVASI DALAM MEMENUHI KEWAJIBAN PAJAK -, Amilin; Yusronillah, Fanny
Jurnal Manajemen dan Keuangan Vol 7, No 3 (2009): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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

Abstract

The purpose of this research is to figure out the influence between education level and tax payers variety of jobs toward the motivation in fulfilling tax obligatory. The sample in this research includes 80 correspondences from 8 (eight) sub district of Jatinegara. Each sub district represents 10 correspondences. The sampling method is Area Sampling (cluster sampling). The collected of data to use primary data with questionnaire technique.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 is Univariate analysis of variance (two way ANOVA). The results in this research are: (a). Educational level does not have any influences toward the motivation in fulfilling tax obligatory. (b). the variety of jobs it self does not have any influences towards the motivation in fulfilling tax obligatory. (c). the interaction between educational level and variety of jobs does not have any influences towards motivation in fulfilling tax obligatory.Keyword : Education level, variety of jobs, motivation to fulfilling tax obligatory.
ANALISIS POTENSI KEBANGKRUTAN PADA PERUSAHAAN - PERUSAHAAN FARMASI YANG TERDAFTAR DI BEJ DENGAN METODE DISKRIMINAN ALTMAN -, Herlina
Jurnal Manajemen dan Keuangan Vol 7, No 3 (2009): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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

Abstract

Condition a company to influenced by economics condition in country, in the year 1997 Indonesian experiences economy crisis so that happen rupiah rate value depreciation that push the happening of where prices is tall. this matter causess investor quantity that interesting the capital returns and shift it out country. This conditon is of course causess economics condition more wearyer and company in Indonesia experience difficulty in look for capital addition self so that many company that decry to company it because experience finance difficulty or may even exist a part company that experience bankruptcy.Analysis that used to detect condition companies stay in bankrupt condition, gray area and condition not bankrupt by using method altman: zi = 1,2 x1 + 1,4 x2 + 3.3 x3 + 0.6x4 + 1.0 x5. where is value z-score divided in category that is: value z-score < 1,81 experience bankruptcy, value z-score > 2,99 doesnt experience bankruptcy and value z-score present between 1,81-2,99 gray area.Keyword : bankruptcy, method altman, criteria z-score
ANALISIS PENGARUH PUBLIKASI LAPORAN KEUANGAN INTERIM TERHADAP ABNORMAL RETURN SAHAM DI BURSA EFEK INDONESIA (BEI) jatiningrum, citrawati
Jurnal Manajemen dan Keuangan Vol 7, No 3 (2009): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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

Abstract

Target of financial statement is provide the information which is concerning financial position of an worthwhile company to a large amount of user in economic decision. Interim financial statement represent the financial statement published among annual financial statement, able to be compiled in monthly, quarterly or other period is which less than one year including entire all financial statement component.This research is aim to prove empirically whether what there is influence which significant of between publication of interim financial statement to abnormal return share at industrial multifarious group company ( miscellaneous industry) in Indonesia Stock Exchanges (BEI). Data used in this research is obtained from JSX Monthly Satatistic, what is obtained from Effect Exchange of Jakarta and Center The Data of Capital Market of FE UGM. Technics analyse the data use the quantitative analysis by using paired-sample t test. In this research is writer test its hypothesis use the probability by α = 0,05.There is more other factor of dominant perceived by investor compared to by a interim financial statement information, tardy financial statement information accepted by investor, its professionalism do not institute the supporter and profession in capital market, lack of investor attention in assessing information of concerning prospect of an company in have invesment, inexistence of market strength which mirror from at least request to an share.Keyword : Financial Statement, Abnormal Return Share
MENINGKATKAN KEEFEKTIFAN PEMIMPIN GUNA MENINGKATKAN KEPUASAN KERJA KARYAWAN DI DINAS PENDIDIKAN PROPINSI DAERAH ISTIMEWA YOGYAKARTA Astuti, Hesti Widi
Jurnal Manajemen dan Keuangan Vol 7, No 3 (2009): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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

Abstract

This is watchfulness done at province education official, where does population administration, program build area, educational incredible and junior school , intermediate educational, high school, educational informal school, functional group. data collecting technique is done with interview and distribution quesioner.Variable used in watchfulness that is leader effectiveness variable (connection leaderhsip-anggota, position power, task structure) and employee work satisfaction variable.Conclusion in this watchfulness, follow leadership: leader effectiveness at province education official mey good; while follow employee: based on watchfulness result shows that at province education official mey has leader less effective. watchfulness result shows that value mean work satisfaction variable ranges from 2,9655 until 3,8793. value show that in general respondent feels work satisfaction enough, but not yet optimal. score lpc follow employee enough, with value mean 3,1724 until 3,5862.Keyword : leader effectiveness, work satisfaction.
PENGARUH AUDIT FEE, KESADARAN ETIS DAN LOCUS OF CONTROL TERHADAP PERILAKU AUDITOR EKSTERNAL -, Amilin; Desfiandi, Andi
Jurnal Manajemen dan Keuangan Vol 7, No 4 (2009): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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

Abstract

This research aimed to identify and to test that influence audit fee, ethics realization and locus of control to external auditor’s behavior. The research has been done in Jakarta with auditor respondent working for public accountant company. Retrieval of sample has been using convenience sampling. Number of questionnaires propagated was 153 copies but only 107 copies question returned and 102 may be used. The data were analysis for hypothesis tester was done with multiple regression.The result of research indicates that audit fee, ethics realization and locus of control have significantly influence to external auditor’s behavior.Keywords: Audit Fee, Ethic Realization, Locus of Control, External Auditor’s Behavior
PENGARUH PEMAKAIAN MATERIAL (DENGAN PENDEKATAN PERPUTARAN PERSEDIAAN) TERHADAP LABA PERUSAHAAN PADA PT PLN (PERSERO) DISTRIBUSI JAWA BARAT DAN BANTEN -, Surtikanti
Jurnal Manajemen dan Keuangan Vol 7, No 4 (2009): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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

Abstract

Each company, it is often a problems whose appear at working capital management, any one of the element of working capital shaped is an inventory turn over. Inventory turn over whose to languid it can make any one of indication that company managerial too little optimal.The research findings and disccusion, it can be drawn a conclusion that inventory turn over has been influenced to profit company. This role is stated in calculatiof of coefficient of correlation as large 0.844; thus this relation pursuant is included into a “strong relation” category, and characteristic of that elationship isdirectional, it means if inventory turn over material is turn over with faster, than profit company will higher. Where its tcount 3,278 > ttable 3,182; therefore Ho lay in rejection area, and it means that Ha is accepted. The influence of inventory turn over to profit company is 78,2% and the remainding as 21,8%. And the rest explained by other factor for example operation cost, income, etc.Keywords : Inventory, inventory turn over material, profit.
Pengaruh Reputasi Dalam Membangun Kepercayaan Masyarakat Terhadap Rumah Sakit Umum Pringsewu Rafiq, Muhammad; Kurniawan, Bayu Tri
Jurnal Manajemen dan Keuangan Vol 7, No 4 (2009): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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

Abstract

The purpose of this research is to test the reputation variable wich influenced public trust of hospital. In this research use association model and correlates reputation to public trust and then regressed that variables to prove the hypotesis. This research, a 100 respondent has taking for the samples. The sampling method uses purposive sampling technique.The result, that hypotesis be proved that reputation influenced trust (sig 0,000 < 0,05), R= 0,567 and R square 32,2%. So the reputation is one of many factors influenced toward public hospital.Keywords: Reputation, trust, hospital
HUBUNGAN KARAKTERISTIK INFORMASI YANG DIHASILKAN OLEH SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (Studi Pada Perusahaan-Perusahaan Manufaktur Di Jawa Barat) Pambelum, Yohanes Joni
Jurnal Manajemen dan Keuangan Vol 7, No 4 (2009): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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

Abstract

Only limited empirical evidence has confirmed the relationship of information resulted by management information systems and the management performance. One of the previous research indicated that the information with certain characteristic leads to improve performance (Nazaruddin 1998). Based on the previous research finding, this study is intended to examine the relationship between the characteristic of information and the managerial performance. Indicators to measure the characteristic of information consist of broad scope, aggregation, integration and timeliness, while performance of management represented by the capability of manager in making planning, in achieving target, and in playing their role outside of the company.This research results revealed that in general there is a correlation between the characteristic of information consists of broad scope, aggregation, integration and timeliness and the performance of manager, even though the degree of correlation vary depend on the management need in achieving their performance.Keywords: performance, characteristic of information, management information systems.

Page 4 of 10 | Total Record : 96

 2   3   4   5   6 

Filter by Year

2004 2012


Reset
Filter By Issues
All Issue Vol 10, No 2 (2012): Jurnal Manajemen dan Keuangan Vol 10, No 1 (2012): Jurnal Manajemen dan Keuangan Vol 9, No 2 (2011): Jurnal Manajemen dan Keuangan Vol 9, No 1 (2011): Jurnal Manajemen dan Keuangan Vol 8, No 2 (2010): Jurnal Manajemen dan Keuangan Vol 8, No 1 (2010): Jurnal Manajemen dan Keuangan Vol 9, No 1 (2009): Jurnal Manajemen dan Keuangan Vol 7, No 4 (2009): Jurnal Manajemen dan Keuangan Vol 7, No 3 (2009): Jurnal Manajemen dan Keuangan Vol 6, No 2 (2008): Jurnal Manajemen dan Keuangan Vol 5, No 1 (2008): Jurnal Manajemen dan Keuangan Vol 5, No 1 (2007): Jurnal Manajemen dan Keuangan Vol 2, No 1 (2004): Jurnal Manajemen dan Keuangan More Issue