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Jurnal Manajemen dan Keuangan
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Articles 96 Documents
PENGARUH FAKTOR BUDAYA ORGANISASI, MOTIVASI, PEMBERDAYAAN & LINGKUNGAN TERHADAP KINERJA ORGANISASI (STUDI KASUS PERGURUAN TINGGI SWASTA DI BANDAR LAMPUNG) rika, winda
Jurnal Manajemen dan Keuangan Vol 10, No 1 (2012): Jurnal Manajemen dan Keuangan
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The leader has important role in increasing organization performance and increasing or decreasing lecturers’ work satisfaction. Besides the organization performance factors, there are many factors influencing a lecturer work satisfaction level or achievement namely organization culture, motivation (work spirit), empowerment, and conducive environment. The increasing of culture, motivation, work empowerment and environment are expected to increase organization performance and at last to increase lecturers’ satisfaction. The aims of the research are 1) to know influence partially toward organization culture, motivation, work improvement and environment toward organization performance, 2) to know the influence simultaneously of organization culture, motivation, empowerment and environment toward organization performance in private college in Bandar Lampung. The result of the research indicates that organization culture, motivation, empowerment and environment have positive and significant influence toward organization performance level. The influence level simultaneously in organization performance is 0.66 (66%). Based on the result, it can be concluded that hypothesis indicating organization culture, motivation, improvement and environment variables, which has significant contribution toward organization performance, can be accepted. Moreover, organization culture, motivation, work empowerment and environment have influence toward performance organization individually. The influence levels are: organization structure contributing directly toward organization performance is 0.19, motivation contributing directly toward organization performance is 6.25%, empowerment contributing toward organization performance is 4.41% and environment contributing toward organization performance is 25%.Keywords: Organization Culture, Motivation, Empowerment, Environment, Organization performance, and Work Satisfaction.
ANALISIS LAPORAN KEUANGAN SEBAGAI ALAT PENGUKURAN KINERJA KEUANGAN PADA PERUSAHAAN PERSEROAN (PERSERO) P.T.TELEKOMUNIKASI INDONESIA TBK DAN ANAK PERUSAHAAN Soetarmiyati, Nani
Jurnal Manajemen dan Keuangan Vol 10, No 1 (2012): Jurnal Manajemen dan Keuangan
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Accounting is a discipline that provides the information necessary to perform efficiently and evaluate the activities organization.Was when viewed from the Accounting activity is the process of recording, classifying, summarying, report and analyze financial data of the organization. This can be reflected in the financial statements. Financial Report is an overview of the companys financial condition at any given moment. The instrument used for the analysis of financial condition as follows: Balance Sheet and Income Statement. The aim is to assess the financial performance of PT Telkom. From the analysis of the ratio of Consolidated Financial Corporation (Corporation) PT. Telekomunikasi Indonesia Tbk and Subsidiaries illustrate that any analysis of 2006-2010 the ratio is still below the industry standard ratio. This resulted in financial performance has not been good.Keywoards : Liquidity, Laverage, and Profitability Activity
ORGANISASI DAN KOMITMEN LOCUS OF CONTROL ATAS PARTISIPASI PENYUSUNAN ESTIMASI TERHADAP KINERJA PEMERINTAH KOTA BANDAR LAMPUNG Sanusi, Anuar
Jurnal Manajemen dan Keuangan Vol 10, No 1 (2012): Jurnal Manajemen dan Keuangan
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Moderated regression analysis is used to determine of the interaction effect (Chen don cohen, 1983; Arnold, 1982; 1984; cnampoux and petres, 1987; hartmaon and Moers, 1999) between the estimate participation and the leadership style on managerial performance. Based on the approach adopted by Govindarajan and Gupta (1985), to answer hypothesis 1 and 2 are mathematically shown by equation (1) and (2) as follows that y = bo + b1 X1 + X2 + B 2 e, and y = bo + b1X1 + X2 + b2b3 X1X2 + e. Meanwhile, to answer the third hypothesis, it is indicated by equation (3) and (4) as follows that Y = bo + b1X1 +b3x3 + e, and Y = bo + b1 X1 + b2X2 + b2b3X1X2 + e. The results of research that are shown by coefficients table has indicated: 1) High participation in the estimate arranging influences the increasing of managerial performance on the government, 2) Locus Of Control influences the estimate participation arranging in managerial performance of local government improvement for 0.291, 3) Excellent leadership style in the estimate arranging influences the increasing of local government managerial performance for 0.22, 4) Locus of control (x1) and leadership style (x2) have contributed simultaneously and significantly toward the participative estimate arranging (y). The results of research above explain that locus of control (x1) and leadership style (x2) have simultaneously influenced the participative estimate arranging (y) about 60%. The rest of 40% is the influences that come from the other factors, 5) Locus of control (x1), leadership style (x2) and the estimate participation arranging (y) have contributed simultaneously and significantly to the participative estimate arranging (y). The results of research above also explain that locus of control (x1) and leadership style (x2) have simultaneously influenced the participative estimate arranging (y) on the performance of local governments (z) about 55%. The rest of 45% is the influences that come from the other factors.Keywords: Organizational Commitment, Locus of Control, The estimate Participation Arranging and Performance.
ANALISIS FAKTOR-FAKTOR STRATEGIS DALAM PENGEMBANGAN SEKTOR PARIWISATA DI PROVINSI LAMPUNG -, Subhi
Jurnal Manajemen dan Keuangan Vol 10, No 1 (2012): Jurnal Manajemen dan Keuangan
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The purpose of this article is trying to answer the question of influence between the introduction and knowledge with public perceptions, between the interests and influence the public perception is shared between the introduction, knowledge of and interest on the public perception?. This paper attempts to provide data to local authorities, business community and general public who wish to obtain information to determine the policy and developing a starategi and services of the tourism sector. The results of the questionnaire, namely the distribution of data processing description of the tourism sector in Bandar Lampung to variable levels of recognition is not good, fairly good knowledge and interest of the public good and public perception is quite good. Based on the results of statistical testing inferesia have a significant effect of the introduction of public perception in Bandarlamung. Thus the current problems of the introduction has not been too important to be increased, because the public perception is positive predominantly determined by other factors such as knowledge, interests, moderators and others. Persons level of knowledge and public perception will be influenced by the level of knowledge of tourism in general and in particular, for the people in Bandarlampung. Conclusion: pay attention to the findings of the study 1) the introduction, knowledge and interest is recommended to be increased through various policies. Conducted a policy of planned, purposeful, continuous and integrated, which will ultimately have a positive impact that public perception in line with expectations and demands of its main organizational performance needs of local government, 2) have formulated the concept of recognition, knowledge and interest in the perception of the more obvious it is not the introduction of obscure meaning, knowledge and interests with managements perception of tourism which has been frequently used to describe the management of the ambiguous state apparatus through the Department of Tourism And conceptually, these words have different meanings, 3) the results of this study should be followed up with further research or studies in-depth and focused in order to formulate a model pepengenalan, knowledge and effective public interest against the public perception towards the environmental performance of government agencies. These results serve as guidelines in the interest of fostering an interest and perception of performance in accordance with the expectations of the organization, 4) all cross-cutting is expected to be directed by government policy to support the tourism sector and tourism as the flagship product in the province of Lampung.Keywords : Perception, recognition, knowledge and interests.
PENGARUH DETERMINAN P/E DAN P/E RASIO TERHADAP KEPEMILIKAN INSTITUSI : STUDI DI BURSA EFEK INDONESIA TAHUN 2004-2008 Anggraini, Mita; Mahastanti, Linda Ariany
Jurnal Manajemen dan Keuangan Vol 10, No 1 (2012): Jurnal Manajemen dan Keuangan
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Institutional investors needs analysis in making decisions for investing activities. Analysis of the most widely used is the fundamental analysis approach is through a P/E ratio. P/E (price earnings ratio) can be interpreted as an indicator of market confidence in the companys growth prospects in the future. High P/E indicates that the better performance of the company and this caught a lot of institutional investors to buy shares so that the percentage of institutional ownership in the company will be many. And investor institutions have hope will get high profit. The factors that influence the P/E has significance for investors before making an investment decision. Because of these factors predicted to influence the rise and decline of P/E. This study aims to determine the effect of P/E and P/E determinant of institutional ownership. This study uses panel regression analysis model to analyze the data using 25 sample manufacture companies listed on stock exchanges of Indonesia. The result indicated that DPR does not affect the P/E ratio, ROE affect the P/E ratio but has a negative coefficient, variable BV did not affect the P/E ratio and P/E ratio does not affect ownership of the institution ownershipKey words: the determinant of P/E, P/E ratio and institutional investors
PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) Kurniawati, Elisabeth Penti; Nugroho, Paskah Ika; Arifin, Chandra
Jurnal Manajemen dan Keuangan Vol 10, No 2 (2012): Jurnal Manajemen dan Keuangan
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Accounting is an information system that produces a report for the stakeholders about the economic activities and condition of the company. Micro, Small and Medium Enterprises (MSMEs) as nations economy cantilever, a lot of these company have not been applied accounting in their business. The objective of this research is to identify and analyze the application and the obstacle of accounting at the Micro, Small and Medium Enterprises (MSMEs). The research took 51 MSMEs in Salatiga using convenience sampling method. The data used are primary data obtained through interviews and questionnaires. Techniques analysis of this research is a qualitative descriptive analysis techniques. Results showed that most SMEs in Salatiga already keep records of sales, purchasing, inventory, payroll expenses and other costs. While reporting statements made include sales, purchasing, inventory and payroll. Obstacles that hinder SMEs in the application of accounting include educational background, have not been trained accounting and haven’t need with accounting application.Keywords: Accounting, Micro, Small and Medium Enterprises (MSMEs)
HUBUNGAN KEPUASAN KERJA DENGAN KOMITMEN KARYAWAN PADA TOKO BUKU FAJAR AGUNG DI BANDAR LAMPUNG Habe, Hazairin
Jurnal Manajemen dan Keuangan Vol 10, No 2 (2012): Jurnal Manajemen dan Keuangan
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As an effort to increase employee commitment one attempt to do is pay attention to employee satisfaction. Therefore various factors that support job satisfaction need to be noticed for the creation of a good commitment within an organization. Fajar Agung bookstore has sought to create job satisfaction for employees. The purpose of this paper is to determine the relationship of job satisfaction with the commitment of employees in the Morning Great Bookstore in Fajar Agung. The hypothesis proposed in this study are job satisfaction has a strong relationship with the commitment of employees in the Fajar Agung Bookstore Bandar Lampung. Analysis tool used is the analysis of quantitative and qualitative analysis. Based on calculations by Pearson Product Moment Correlation formula is obtained by calculating the value of r 0.687, which is included in this category strongly suggests that the hypothesis can be accepted that there is a strong relationship between employee job satisfaction by commitment.Keywords: Satisfaction and Commitment
ANALISIS PENGARUH PENGUMUMAN LABA TERHADAP VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) F, Dwi Septia; Dwitayanti, Yevi
Jurnal Manajemen dan Keuangan Vol 10, No 2 (2012): Jurnal Manajemen dan Keuangan
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Money market is an activity dears with public company’s general bargain and stock – trade which relates to its raised stock and both intitutions and professions which have relation with stock as well. The main requirement needed by the investors to channel their money through stock – exchange is their investations’ safety. The investors confidence causes them conducting transactions in stock – exchange. That will be reflected in form of exchange indicators and characteristics such as stock – trade volume at rate of exchange, and so on. The research is done at manufacture companies since they develop well this year and the investors prefer this kind of companies is as much as not only most of the manufacture companies’ stocks get undervalue, but also the exchange reaction in ten days before and after the profit announcement. The objectives of the research are to prove empirically the difference of stock – trade volume average before and after profit announcement at companies registered in BEI and the influence of dependent variable in this case stock – trade volume at those companies. Meanwhile, the research methodology used is library reseacrh by reading and analyzing literatures, scientific researchesand the result of research and observing secondary data provided at BEI as well. Then, data are analyzed by using quantitative analysis tool, while the analysis method used is a simple linear regression analysis. Finally, The result of the research successfully proves a significant result of ; first, stock- trade volume average before and after profit announcement proven by the test result T count is 5,717 higher than T table 2,042. Second, Profit announcement which has stock – trade proven by test result F count higher than F table, 7,207 higher than 4,17 with the signification rate 0,012 lower than 0,05. In short, the profit announcement effects the stock transaction change by the changing of stock – trade volume.Keywords: Profit Announcement Towad Stock – Trade Volume Of ManufactureCompanies
ANALISIS PERPINDAHAN MEREK (BRAND SWITCHING) PENGGUNA HANDPHONE NOKIA SERI E DI BANDAR LAMPUNG (STUDI PADA MAHASISWA IBI DARMAJAYA FAKULTAS ILMU KOMPUTER) Budiasih, Trisna; -, Aswin
Jurnal Manajemen dan Keuangan Vol 10, No 2 (2012): Jurnal Manajemen dan Keuangan
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The existence of a brand in a product is very important as a part of image development of a product on the market. Amid the competition of many products of mobile phone, a brand switching is inevitable. This phenomenon happens to the product of NOKIA particularly E Serial. This research is aimed at measuring the degree or volume of user possibility in brand switching from NOKIA brand product E Serial to Mitto brand of QWERTY model and other products of mobile phone. The researcher uses descriptive method in doing this research. It describes the condition or phenomena. The population and sample of the research are 79 students of IBI Darmajaya from the Faculty of Computer Science. The result of the research turned out that the user pattern of mobile phone brand switching of Nokia E Serial is gained from 33 respondents. 15 (41,1%) respondents remain using Nokia E Serial,13 (38,2 %) respondents switched to Mitto brand mobile phone model QWERTY and 5 (14,7%) respondent switched to other brands. The user pattern of the brand switching of Mitto mobile phone model QWERTY is gained from 31 respondents. 10 (32, 3%) respondents switched to Nokia E Serial, 17 (54,8%) respondents remain using mobile phone of Mitto model QWERTY and only 4 (12, 9%) respondents switched to other mobile phones. The other user pattern of mobile phone brand switching is gained 12 respondents. 7 ( 58,3%) respondents switched to Nokia product E Serial, 5 ( 35,7%)respondents switched to Mitto brand product model Qwerty and only 7 (50,0%) respondents who use other brands of mobile phone rather than Nokia E Serial and Mitto model Qwerty. From the matrix of probability it is predicted that the growth of market-share will be mainly gained by Nokia E Serial which is equivalent with 6.8%.In the future time, Mitto model Qwerty will get increased of its market-share which is equivalent with 0,6 %. However, other mobile phone products (other than Nokia E Serial and Mitto model QWERTY) will get decreased of its market-share which is equivalent with 26, 5 %.Keywords : Brand Switching, Market-Share, Markov Chain
ANALISIS PENGARUH KUALITAS PELAYANAN SAMSAT BANDAR LAMPUNG TERHADAP KEPUASAN WAJIB PAJAK Bursan, Rinaldi; Chanerie, Dhaniel J
Jurnal Manajemen dan Keuangan Vol 10, No 2 (2012): Jurnal Manajemen dan Keuangan
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Samsat (Sistem Pelayanan Satu Atap) Office Bandar Lampung is one of the government agencies that provide services to the public /community relating to the payment of taxes on motor vehicles. Samsat Office Bandar Lampung serve the average number BBNKB for two-wheeled vehicles as much as 5057 units per month. While the number of people who renew PKB to launch an average of 8959 vehicles per month. For the average car as much as 442 per month for the renew of BBNKB and 4289 for payment of PKB. The independent variable of responsiveness is the most influential variable with a regression coefficient of 0.446 and a further variable respectively are under the influence of the independent variables to the regression coefficient guarantees for 0.373, the physical appearance of the independent variables with the regression coefficient of 0.237, the independent variable of empathy with the regression coefficient of 0.203 and the independent variables to the regression coefficient reliability of 0.129 who expressed a positive effect on the quality of services to the satisfaction of the community can be accepted.Keywords :Quality of Service, Taxpayer Satisfaction

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