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DiE: Jurnal Ilmu Ekonomi dan Manajemen Program Studi Doktor Ilmu Ekonomi Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Surabaya Jl. Semolowaru 45 Surabaya
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DiE: Jurnal Ilmu Ekonomi dan Manajemen
Published by Universitas 17 Agustus 1945 Surabaya
ISSN : 02166488     EISSN : 27757935     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
DiE: Jurnal Ilmu Ekonomi dan Manajemen published by Doctoral study program in Economics, Faculty of Economics and Business, University of 17 August 1945 Surabaya. The research article submitted to this online journal will be double blind peer-reviewed (both reviewer and author remain anonymous to each other) at least 2 (two) reviewers. The accepted research articles will be available online following the journal peer-reviewing process. Language used in this journal is English. For checking Plagiarism, DIE: Doktor Ilmu Ekonomi Editor will screen plagiarism manually (offline and online database) on the Title, Abstract, and Body Text of the manuscript, and by using several plagiarism detection software (Turnitin). If it is found a plagiarism indication, the editorial board will reject the manuscript immediately.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 10 No 1 (2014)" : 7 Documents clear
Analisis Harga Pokok Produksi Dengan Metode Activity Based Costing Untuk Mengambil Keputusan Manajemen Pada Industri Garmen CV. Surya Surabaya Kumalasari, Carolina
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 10 No 1 (2014)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v10i1.232

Abstract

      This study aims to calculate the cost of goods manufactured baby clothes garment CV Surya Surabaya with the ABC method for reporting purposes and objectives of decision making in gaining competitive advantage . Data analysis method used is descriptive analysis method . The results showed that the conventional cost accounting applied in the enterprise value of the difference of the calculation produces the ABC method. Calculation of costs by activity-based costing method is expected to assist management in making more informed decisions as to be benefit/profit. Data collection methods used in this study is documentation . Research subjects in this study is the production cost of baby clothes in CV Surya Garments Surabaya . The research object in this study is the data associated with the determination of the production cost of baby clothes. The difference between the production cost of conventional methods with activity-based costing method produces values undercosting conditions ( conditions in which a product has a lower cost than the actual cost is absorbed by the product ) and overcosting ( a condition in which a product has a higher cost than  the  cost of which is actually absorbed by the product ). Analysis undertaken in this study members advise the Company to undertake restructuring of the production process and production control for the results of each period more  evenly , because  the  fixed overhead costs is  greater than the variable overhead costs , it is most impact in the calculation of the cost of production.Keywords: Conventional Metode, Activity Based Costing Metode, Product costing
Model Pemberdayaan Ekonomi Masyarakat Nelayan (Studi Sistem Bagi Hasil Perikanan di Wilayah Madura) Saidi, Muhammad
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 10 No 1 (2014)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v10i1.233

Abstract

This research aims to develop the model of economic empowerment of fishing communities with a focus of study for fishery system practiced fishing communities, the fisherman owner (skipper) with fishermen cultivators (labor). Research conducted in a number of locations in the coastal region of Madura which includes Bangkalan, Sampang, Pamekasan and Sumenep with a wide range of revenue-sharing system. Qualitative research method using a phenomenological approach. Data was collected through in-depth interviews and direct observation in the field. The data were analyzed qualitatively phenomenological, with the implied meaning uncovering what is seen, felt, experienced and/or do the informants and investigators, and also calculates the quantitative results between fishermen and fishermen owner cultivators, fishery production value do with fishing income per year and per month in household wellbeing of fishermen. Results of this research get that: (1) the distribution of revenues fishery is conducted with a profit-sharing between fishermen owners with tenant fishermen, but the results are applied to the Madurese community almost everything is not in accordance with the provisions of the law No.16/1964, just in Coastal Ambunten, Sumenep with a variation of the results in accordance with its provisions;  (2) almost all fishermen tenants in Madura according to World Bank criteria and classified should not prosperous or poor, and (3) model of emprovement that can improve the economic of fisher families are models that do by financiers/marketers (pangamba’). Financiers/marketer (pangamba’) gives some compen-sation to fishermen who became his partner and the compensation results into venture capital. Keywords: Profit Sharing System, Economic Empowerment, Fishermen
Paradigma Penelitian Kualitatif Dalam Bisnis Susanti, Nanis
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 10 No 1 (2014)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v10i1.236

Abstract

Perbedaan cara pandang dalam menghasilkan pengetahuan baru, dan kemampuan masing-masing pendekatan dalam menghasilkan generalisasi telah menimbulkan pertentangan (kontroversi) diantara ilmuwan dan peneliti. Masing-masing dengan paradigmanya sendiri, positivis (kuantitatif) atau interpretif (kualitatif). Observasi dengan mengandalkan sedikit sampel merupakan sumber pertentangan dalam menetapkan generalisasi hasil penelitian.  Banyak penelitian konsumen telah berlangsung dan menambahknan beberapa dasar studi kualitatif dengan mulai mempelajari, menyaring, mengembangkan, dan adanya kebutuhan yang sangat kuat untuk menerapkan metode penelitian kualitatif.  Perlawanan intelektual masih berlangsung diantara partisan pendekatan nomotetic (menjelaskan fenomena obyektif) dan partisan studi idiographic (menjelaskan fenomena subyektif).  Artikel ini berkaitan dengan penelitian kualitatif perilaku pelanggan online yang bertujuan mengeksplorasi kualitas layanan (e-Servqual) yang menumbuhkan kepuasan (e-Satisfaction) dan membentuk loyalitas (e-Loyalty).    Kata kunci: penelitian kualitatif, logika induktif, toko online, ulasan pelanggan
Pengaruh Kepemimpinan, Komunikasi, Motivasi Kerja, Dan Kedisiplinan Terhadap Kinerja Karyawan PT. Komatsu Remanufacturing Asia Plant Sudirman Di Departemen Produksi Balikpapan Yusuf, H.Tamzil
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 10 No 1 (2014)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v10i1.234

Abstract

The purpose of this study was to determine whether the leadership, communication, motivation, and discipline employees simultaneously or partial effect on employee performance. Retrieve data through a questionnaire on 100 employees of PT. Komatsu Remanufacturing Asia Plant Production In Balikpapan. In addition, to determine which factors among the leadership, communication, motivation, and discipline is partially dominant influence on employee performance. Based on the analysis of data that have been presented can be concluded that the leadership, communication, job motivation and discipline employees work together has been linked to employee performance. The relationship between leadership, communication, motivation and discipline employees work together with the employee's performance as very good. This is shown by the coefficient of determination that leadership, communication, motivation and discipline employees work together to provide an effective contribution to improving employee performance up to 83.7%. Moreover, different test results showed that the variables of leadership, communication, self-motivation and discipline employees are also able to provide a partial influence on employee performance. From the results of different test is well known that the employee discipline factor contributed most to the increase in employee performance in PT. Komatsu Remanufacturing Asia Plant Production Department Sudirman In Balikpapan.Keywords: Leadership, Communication, Motivation, discipline, and employee performance
Pengaruh Budaya Organisasi Terhadap Psychological Well Being, Job Involvement Dan Kinerja Guru SMA Negeri Di Wilayah Gerbangkertasusila Provinsi Jawa Timur Fanani, *
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 10 No 1 (2014)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v10i1.230

Abstract

This study examines whether the organization culture, psychological well being, job involvement have an influence on the performance of teachers in the region gerbangkartasusila, respondents surveyed in this study were the teachers of Senior high school in the region; with a sample of 220 teachers. With good empirical analysis using individual micro data is cross Seccion survey conducted for the teachers of Senior high school in the region as well as the calculation of, Structural Equation Modelling (SEM) which were processed using Amos 20 version. Result of this study get some conclusion that organizational culture (X) turns significant and positive impact on psychological well being (Z1) teachers of Senior high school in the region Gerbangkartasusila. Organization culture (X) turns out significant and positive impact on job involvement (job involvement) in the region are the teachers of Senior high school (Z2). Organizational culture (X) turns significant and positive impact on performance (Y) Senior High School teachers in the region Gerbangkartasusila. Psychological well being (Z1) turns significant and positive impact on job involvement (job involvement) at teachers Senior high school in the region. Psychological well being significant and positive impact on the performance of school teachers of Senior high school (Z1) in Gerbangkartasusila. Involvement of work (job involvement) (Z2) significant and positive impact on the performance of the teachers at Senior high school in region Gerbangkartasusila East Java (Y). So the results of this study provide a clear evidence of the empirical findings and strongly suggests that the performance of the teachers of Senior high school Gerbangkartasusila in East Java is strongly influenced by the culture of the organization and the level of the teachers' well being as well as the level of involvement the teachers work.Key Word : Organization Culture, Psychological Well Being, Job Involvement. Perfor-mance
Pengaruh Partisipasi Pemakai Terhadap Kepuasan Pemakai Dalam Pengembangan Sistem Informasi Dengan Faktor Kontinjensi Dan Pengaruhnya Terhadap Kinerja Pemakai Pada Perusahaan Menengah Di Kalimantan Timur Aplonia Lau, Elfreda
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 10 No 1 (2014)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v10i1.235

Abstract

This study examines behavioral accounting on the basis of the theory of information systems. Respondents in this study were 200 respondents of the users of information systems in medium enteprise in East Kalimantan. The results indicate that user participation in the development of information systems influence user satisfaction in information system development, although the magnitude of the effect is 9%. The result indicates that user - developer communication, task complexcity, system complexcity, user influence, organisation culture moderated the effect of user’s participation on user’s satisfaction in information system development. It was also found that top management support acts as independent predictor on user’s satisfaction in information system development. User-developer communication having positive effetc on user’s satisfaction in information system development. User influence having negative effect on user’s satisfaction in information system development. Task complexcity and system coplexcity having negative effect on user’s satisfaction in information system development. Organizational culture having positive effect on user’s satisfaction in information system development. User’s satisfaction having positif effect on user’s performance in information system development.Keywords: User’s Participation, Top Management Support, Communication User-Developer, Task Complexity, System Complexity, User’s  Influence, Organizational Cul-ture, User’s Satisfaction and User’s Performance.
Analisis Kinerja Kemandirian Keuangan Dan Aktivitas Layanan Rawat Inap Utama Pada Badan Layanan Umum Daerah Rumah Sakit Jiwa Menur Dengan Metode Activity Based Costing Puspitawati, Dwi Indah
DiE: Jurnal Ilmu Ekonomi dan Manajemen Vol 10 No 1 (2014)
Publisher : Program Doktor Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/die.v10i1.231

Abstract

Background : As the Government Hospital of East Java Province, Menur Mental Hospital provide inpatient main public services with tariff that set by the Director of the hospital. Status of Badan Layanan Umum Daerah (BLUD) requires hospitals to improve financial independence along with improved quality of service, so that the necessary cost analysis as the basis for calculating rates and cost efficiency in order to make the right and accurate decisions. Determination of the major inpatient services rates using Activity Based Costing will track activity based on those costs. Objective: Calculate the unit cost per class, analyze the activity and performance of financial independence of the main inpatient services. Methods : The study design applied in a descriptive cross-sectional field.Results : The unit cost per day of hospitalization after activity analysis, are: VIP 1 Rp1.264.940,29; VIP 2 Rp982.913,63; Main 1 Rp513.692,85; Main 2 Rp423.506,13, and Main 3 Rp282.026,07. Fixed cost are Rp1.490.013.692,04; while the variable cost per class are 1 VIP Rp257.777,48; VIP 2 Rp229.777,48; Main 1 Rp195.582,48; Main 2 Rp164.852,48; and Main 3 Rp126.125,33.Conclusion : Unit Cost of all classes of treatment before analysis of activity  are higher than current tariff. Non value-added activities cost are Rp341.235.192,80; so that the unit cost of each class is reduced by an average 9.25% when including the salaries of civil servants, and 12.47% without the salaries of civil servants. Level of financial independence after the analysis of activity increased to 94.88%  from 80,00% if the salaries of civil servants still subsidized by the government. Suggestion : Keep the understanding and commitment, especially in cost efficiency through further analysis of activities. If civil servants salaries are not subsidizied anymore, Main 2 and Main 3 class are not able to reach the Break Even Point (BEP), although with Bed Occupancy Rate (BOR) to be considered for a 100% rate increase. Keywords : Activity Based Costing, financial independence, hospital

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