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Potensio
Published by Sekolah Tinggi Ilmu Ekonomi YPPI Rembang
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
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Articles 117 Documents
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PENGARUH PUBLICNESS TERHADAP HUBUNGAN ANTARA PARTISIPASI PEMBUATAN ANGGARAN DENGAN KINERJA MANAJERIAL Alliyah, Siti
potensio Vol 17, No 01 (2012): Volume 17 Nomor 1 Juli 2012
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Abstract

This study aims to examine the the relationship between participation in budget making andmanaging performance. Results obtained from these studies have been done was not consistentand there was a contradition between one researcher to another. This study provides empiricalevidence about the effect of publicness on the relation between participation in budgetmakingand managing performance in universities and hospitals both public and private. Sothat the budget can serve as a control, when compiling the budget should be noted that theparties involved in preparing the budget. One is that managers are directly responsible formanaging performance in a public or private organizations. The sampling method used waspurposive sampling. In this study, sample criteria are the managers who are at level two intheir respective institutions. In the 70 private sector organizations and the public sector is 50.From the results of the study concluded that there are significant relationship betweenparticipation publicness in budget making and managing performance.Key word: publicness, participation, and managerial performace
Pengaruh Publicnes Terhadap Hubungan Antara Partisipasi Pembuatan Anggaran Dengan Kinerja Manajerial Alliyah, Siti
potensio Vol 8, No 02 (2008): Volume 8 Nomor 2 Januari 2008
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Abstract

This study aims to examine the relationship between participation in budget making and managing performance. Results obtained from these studies have been done was not consistent and there was a contradiction between one researcher to another. This study provides empirical evidence about the effect of publicness on the relation between participation in budget making and managing performance in Universities and hospitals both public and private. So that the budget can serve as a control, when compiling the budget should be noted that the parties involved in preparing the budget. One is that managers are directly responsible for managing performanc in a public or private organizations. The sampling method used was purposive sampling. In this study, sample criteria are the managers who are at level two in their respective institusions. In the 70 private sector organizations and the public sector is 50. from the results of this study concluded that there are significant relationships between participation publicness in budget making and managing performanc.Key Word: publicness, participation, and managerial performanc
SISTEM PENDUKUNG KEPUTUSAN UNTUK MENENTUKAN PILIHAN PEKERJAAN DENGAN METODE ANALYTICAL HIERARCHY PROCESS (AHP) Mahmudi, A. Aviv
potensio Vol 18, No 02 (2013): Volume 18 Nomor 2 Januari 2013
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Abstract

Applying the Analytical Hierarchy Process ( AHP ) , required the selection criteria and alternatives , and calculate the weight of a survey questionnaire to decision-makers or users of the system in a place / location associated with the object to be careful . After that , test the consistency necessary to test the validity of the results obtained , and define alternative with the greatest weight as an option . Analytical Hierarchy Process ( AHP ) is able to analyze the selection criteria so as to produce the best ranking in a decision support system determination of employment options . Expert choise is a software that can be used to implement the AHP method . After doing the calculations manually and detail , obtained scores of weight composite PT " A " is greater than the other option , which is 0.3222054 This means, aggregation / combined value of all criteria (Salary , Career , Facilities , Working Environment ) , PT " A " is in first place , followed by PT " D " PT " C " and PT " B " . Based on the criteria weights are implemented through Expert choise , obtained a job selection priority : PT " A " 33.1 % ; PT " D " 28.4 % ; PT " C " 19.8 % ; PT " B " 18.7 %, Because the consistency ratio ( CR ) is 0.01798 , which is ≤ 0.1 the calculation of Consistent. Keywords: Analytical Hierarchy Process, Decision Support Systems, specify job options, Expert choise
PERILAKU DISFUNGSIONAL AUDITOR TERHADAP KUALITAS AUDIT Istanti, Sri Layla Wahyu
potensio Vol 11, No 01 (2009): Volume 11 Nomor 1 Juli 2009
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Abstract

In order to achieve accountability and transparency, the auditfunction is very essential. The audit results will providefeedback to all parties related to the company or organization.Audit opinion is not received a positive response becauseof the possibility of behavioral deviation by an auditorin the audit process. Dysfunctional behavior includes auditorsUnderreporting of time, premature sign-off (PMSO) andAltering/replacing of the audit procedure. This behavior iscaused by the locus of control (locus of control), personalperformance level of employees, the desire to stop working,self-esteem in terms of ambition, and commitment to theorganization. To overcome the impact of this behavior shouldKAP strict supervision of all auditors, and improve communicationwithin the audit team.Keyword: Dysfunctional behavior auditors, Audit quality
PENGARUH PELATIHAN DAN LINGKUNGAN KERJA TERHADAP EFEKTIVITAS KERJA PEGAWAI BAGIAN INSTALASI HIGIENE SANITASI DI RUMAH SAKIT UMUM DAERAH dr. R. SOETRASNO REMBANG Fitriayanto, Eko; Nurhidayati, Anik
potensio Vol 19, No 01 (2013): Volume 19 Nomor 1 Juli 2013
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Abstract

The research aims to test the effect of training and job environment to job effectiveness. This research uses the entire population of the employee hygiene and sanitation installations RSUD  as many as 40 people. Results of reserach refer that the training and job environment have an influence positive significant to job effectiveness. In addition, the results also refer that the training and job environment have an influence positive significant together to job effectiveness. Key word: Training, job environment, job effectiveness
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Yulianti, Yulianti; Tahwin, Muhammad
potensio Vol 24, No 02 (2016): Volume 24 Nomor 2 Januari 2016
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Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh size, net profit margin, pertumbuhan penjualan, struktur aktiva, pertumbuhan aset, dan time interest earned secara parsial terhadap struktur modal pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2010-2012. Populasi penelitian meliputi semua perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2012.Teknik pemilihan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa size, net profit margin, pertumbuhan penjualan, struktur aktiva dan time interest earned berpengaruh negatif tidak signifikan terhadap struktur modal. Pertumbuhan aset berpengaruh positif signifikan terhadap struktur modal.Kata Kunci: Struktur modal, size, net profit margin, pertumbuhan penjualan, struktur aktiva, pertumbuhan aset, time interest earned.
ANALISIS PENGUMUMAN PEMBAYARAN DEVIDEN TERHADAP ABNORMAL RETURN SAHAM PADA PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA Hidayat, Riskin; Muklisin, Muhammad
potensio Vol 10, No 02 (2009): Volume 10 Nomor 2 Januari 2009
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Abstract

The purpose of this study is to see the stock marketreaction to an event (event) dividend payment announcementabnormal return approach, the average abnormal stockreturn and Trading Volume Activity (TVA) before and afterthe dividend announcement on companies that make dividendpayments. This study uses event study approach, to seethe abnormal return by way of observing the stock marketduring the window period is 20 days before and 20 days afterthe event. Method of sampling using purposive sampling thatsample selection based on certain criteria and acquired 26companies that make the announcement of dividends paidin 2007. Results showed that there is a significant abnormalreturn occurs on day t-17, T-10, t-2, t +1, t +5 and this meansthat the announcements have information content of dividendpayments so that the market reacted to the announcement,as evidenced by obtaining a significant abnormal return. Inaddition the research also shows that announcements ofdividend payments make a difference on average abnormalstock returns significantly between before and after the event.Another result of this research is that there are differencesin Trading Volume Activity significantly between before andafter the announcement of events paying dividends.Keyword: Dividend, Abnormal return, Efficiency market
KOMUNIKASI DATA VIA KOMPUTER Warno, Warno
potensio Vol 9, No 01 (2008): Volume 09 Nomor 1 Juli 2008
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Abstract

Computers became indispensable in the development ofinformation and communication, computer media and advancesin communications technology has an effect on thedevelopment of data processing. The majority of computerusers is available at companies or offices, and a large companyoften have branch offices. With so required data maybe transferred from one branch to another branch with telecommunicationsequipment, which encourage the functioningof a computer to generate information that truly reliableand fixed time. In broad outline of a circulation system consistingof data processing from data collection, processing,and distribution. For the data using a computer, data transmissionusing an electronic transmission system, usuallyreferred to as data communication. In response to this, theneed for skilled workers and who have knowledge of datacommunications is required. This paper will describe the technicalworkings of how data communications using a computer.Components required for data communication andother forms of data communication itselfKey word: Communication, computer
PENGEMBANGAN INDUSTRI KECIL (Studi Kasus Industri Bordir Kecamatan Sedan Kabupaten Rembang) Tahwin, Muhammad
potensio Vol 17, No 01 (2012): Volume 17 Nomor 1 Juli 2012
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Abstract

Developing of small scale industry depends not only on the government policies but also theindustrialist, it is the ability of the industrialist to compete their products (quality andquantity). So, the industrialist of the small scale industry have to follow the concrete steps toendure the existence of their business. One of the small and intermediate scale industry isBrodir Industry. Brodir industry has special characteristic, because it is the Indonesian culturewhich always exists consistency. Brodir belongs to consumer’s goods. It is shopping goods thatbelong to heterogeneous shopping goods, because the characteristic is more important thanprice aspect for the consumers. In other words, the consumers have different perceptions aboutthe qualities and attributes. So, developing of Brodir craftsmen have to considers the relevancybetween the craftsmen needs and the program carried out.Key Words: Craftsmen, Developing.
Faktor-Faktor Yang Mempengaruhi Pengungkapan Sukarela Modal Intelektual Istanti, Sri Layla Wahyu
potensio Vol 8, No 02 (2008): Volume 8 Nomor 2 Januari 2008
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Abstract

The objective of this study was to analyze the influence ofownership concentration, leverage, board of independence, age offirm and size of firm on Intelectual capital Disclosure (ICD). Theanalysis used independent variable of ownership concentration,leverage, board independence, age of firm and size of firm. And thedependen variables is Intelectual capital Disclosure (ICD) index.Keywords: Intelectual capital Disclosure (ICD); ownershipconcentration; leverage; board of independence; age of firm; size offirm

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