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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
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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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Abstract

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.
PENGARUH MOTIVASI DALAM MENINGKATKAN SEMANGAT KERJA PEGAWAI PADA BAGIAN KEUANGAN DI KABUPATEN TULANG BAWANG Naser, Abdul
Jurnal Manajemen dan Keuangan Vol 10, No 1 (2012): Jurnal Manajemen dan Keuangan
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The problem in this study is whether motivational factors can enhance employee morale in the financial district Tulang Bawang. Purpose of the study to determine the magnitude of the effect of motivation on employee morale in the financial district Tulang Bawang. Data collection techniques used were literature study (library research) and field research (field research) that include interview, observation, documentation, and questionnaires. Used in analyzing the problems of qualitative analysis and quantitative analysis to support the. Preformance of quantitative analysis using a formula writer product moment correlation coefficient and KP (determinant coefficient). The analysis shows that the influence of motivation morale of employees in the financial district Tulang Bawang.Keywords : Motivation to Improve Morale
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN PADA PERUSAHAAN TEXTILE DAN GARMENT GO-PUBLIC DI BURSA EFEK INDONESIA (BEI) Ayutiya, Selly; Desriani, Neny
Jurnal Manajemen dan Keuangan Vol 10, No 1 (2012): Jurnal Manajemen dan Keuangan
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The purpose of this study was to determine whether a variable is the cost of debt, profit, percentage change in earnings, shareholders’ equity and company size may affect disclosure in financial statements of the textile and clothing companies listed on the BEI. Disclosure of financial statements to attract attention in this study and used as the dependent variable because of the disclosure of financial statements is a means of public accountability and achievement levels of the venture capital market efficiency. Although the variable cost of debt, profit, percentage change in profit, shareholders’ equity, and the company size used as independent variables, these variables are part of the sustainability of the company, which can be known through the financial disclosure statements. Use multiple linear regression and t-test analysis with 33 textile and garment companies listed on the BEI as a sample, the results indicate that only shareholders’ equity that affect the disclosure of financial statements.Keywords : Disclosure, Cost of Debt, Profit, Percentage change in earnings, Shareholders equity, and Company size.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN PADA PERUSAHAAN TEXTILE DAN GARMENT GO-PUBLIC DI BURSA EFEK INDONESIA (BEI) Irawan, Andri
Jurnal Manajemen dan Keuangan Vol 10, No 1 (2012): Jurnal Manajemen dan Keuangan
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Abstract

The purpose of this study was to determine whether a variable is the cost of debt, profit, percentage change in earnings, shareholders’ equity and company size may affect disclosure in financial statements of the textile and clothing companies listed on the BEI. Disclosure of financial statements to attract attention in this study and used as the dependent variable because of the disclosure of financial statements is a means of public accountability and achievement levels of the venture capital market efficiency. Although the variable cost of debt, profit, percentage change in profit, shareholders’ equity, and the company size used as independent variables, these variables are part of the sustainability of the company, which can be known through the financial disclosure statements. Use multiple linear regression and t-test analysis with 33 textile and garment companies listed on the BEI as a sample, the results indicate that only shareholders’ equity that affect the disclosure of financial statements.Keywords : Disclosure, Cost of Debt, Profit, Percentage change in earnings, Shareholders equity, and Company size.
PENGARUH ASIMETRI INFORMASI TERHADAP KONSERVATISMA AKUNTANSI (STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA) Dwitayanti, Yevi
Jurnal Manajemen dan Keuangan Vol 10, No 1 (2012): Jurnal Manajemen dan Keuangan
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This study aims at testing empirically the effect of information asymmetry on accounting conservatism. Dependent variable in this research is accounting conservatism which is measured by using conservatism alternative measure, information asymmetry as independent variable with the proxy of bid-ask spread, whereas control variable is consisted of leverage and size (company size). The sample is taken by purposive sampling. Based on that criteria, samples gathered is 65 companies with 325 observations. The data used is secondary data including bid price data and ask price data, and also data from annual report of manufacturing companies listed in Indonesian Stock Exchange. Data source is Pusat Data Bisnis dan Ekonomi FEB UGM. Hypothesis testing is done by using multiple linear regression (Ordinary Least Square).The result shows that information asymmetry has no positive effect on accounting conservatism. This conclusion does not support the prediction of agency theory and signaling theory. This indicates that the model used is not proper because the model is built on the construct of information asymmetry on accounting conservatism.Keywords: Information asymmetry, accounting conservatism, agency theory and signaling theory.
PENGARUH MUTU PELAYANAN TERHADAP KEPUASAN PELANGGAN PADA KOPERASI SEPAKAT JAYA MANDIRI DI BANDAR LAMPUNG -, Sodirin
Jurnal Manajemen dan Keuangan Vol 10, No 1 (2012): Jurnal Manajemen dan Keuangan
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Cooperative Agree Bandar Lampung Jaya Mandiri is engaged in cooperative savings and loans, credit and provision of basic food items. Confidence in implementing cooperative systems provide capital loans to its members, so it does not need any guarantee or collateral. Problems faced by Cooperative Agree Jaya Mandiri Bandar Lampung is the number of cooperative members are steadily decreasing from 2001 until 2010. The problems are formulated: Is the consumers perception of Cooperative Agree Jaya Mandiri Belfast on dimensions of quality of service that consists of physical evidence (tangibles), reliability (reliability), responsiveness (responsiveness), assurance (assurance), and empathy (empathy) affect the customer satisfaction? The purpose of this thesis is to investigate the effect of consumer perceptions of Cooperative Agree Jaya Mandiri Belfast on dimensions of quality of service consisting of tangibles, reliability, responsiveness, assurance, and empathy towards customer satisfaction, and as a contribution to the cooperative thinking in its efforts to provide the best service to members. The hypothesis put forward by the author are: the quality dimensions of tangibles, reliability, responsiveness, assurance, and empathy at the Cooperative Agree Jaya Mandiri Bandar Lampung effect on customer satisfaction. Conclusions can be drawn that the hypothesis of the authors received, that there is influence between the services of Cooperative Agree Jaya Mandiri Belfast are: Tangible, Reliability, Responsiveness, Assurance, Emphaty of member satisfaction. It is based on Chi Square test with 95% confidence level and degrees of freedom 4, X2hitung each factor that is Tangible, Reliability, Responsiveness, Assurance, Emphaty>X2 table, so Ho rejected and Ha accepted.Keywords: Quality of Service and Customer Satisfaction

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