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Riset Manajemen dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Atma Bhakti
ISSN : 20868316     EISSN : 24067822     DOI : https://doi.org/10.36600/.v9i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Riset Manajemen dan Akuntansi, adalah jurnal terbitan ini berisi artikel bidang ilmu Manajemen, Akuntansi, Pemasaran, Strategis dan Sumber Daya Manusia yang diterbitkan secara berkala 6 bulanan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 14 Documents
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Search results for , issue " Vol 2, No 3 (2011): Riset Manajemen " : 14 Documents clear
ANALISA KINERJA KEUANGAN DENGAN ANALISA PROFITABILITAS DAN SOLVABILITAS PADA PT BANK SYARIAH MUAMALAT INDONESIA TAHUN 2006-2007
JURNAL RISET MANAJEMEN & AKUNTANSI Vol 2, No 3 (2011): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

Banking syariah growth in Indonesia recently becoming mount and glorious progressively. One of the the Moslem law banking is PT BANK SYARIAH MUAMALAT INDONESIA Tbk. As first banking syariah is in Indonesia expected by this Bank will progressively expand in the centre of the hoisterous of growth of Moslem law banking in Indonesia. ThatS motivation why writer interest to know financial statement at the bank. Obyektif of this writing is wishing to know PT BANK SYARIAH MUAMALAT INDONESI Tbk performance or progress with profitability and solvability analysis. From Financial Statement PT BANK SYARIAH MUAMALAT INDONESIA Tbk in the year 2006 and 2007, obtained the following result : For the analysis of ROA profitability experience of improvement although in general the result is small, for the ROE there is improvement, operating expenses ratio (OCR) progressively mount to burden there is degradation of performance, from net profit margin ( NPM) also experience of degradation. For the analysis of solvability from CAR facet experience of degradation, from debt equity ratio ( DET) experience of improvement burden degradation of performance, from Long To Debt to Asset (LTDA) experience of degradation mean there is make-up of performance. Become as a whole PT BANK SYARIAH INDONESIA Tbk growth in the year 2006-2007 not yet shown the make-up of performance is such as those which expected. To the future is it expected by the bank can improve its performance so that can vie with other Moslem law banking emerging is latter Banking Moslem law growth in Indonesia recently becoming mount and glorious progressively. One of the the Moslem law banking is PT BANK SYARIAH MUAMALAT INDONESIA Tbk. As first Moslem law is in Indonesia expected by this Bank will progressively expand in the centre of the hoisterous of growth of Moslem law banking in Indonesia. ThatS motivation why writer interest to know financial statement at the bank.
PENGARUH STRUKTUR KEPEMILIKAN PADA KINERJA PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI PEMODERASI (studi pada perusahaan makanan dan minuman yang terdaftar di BEI)
JURNAL RISET MANAJEMEN & AKUNTANSI Vol 2, No 3 (2011): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

This research aims to find out the effect of ownership structure on the company performance with capital structure as moderating variable: a study on food and beverage companies listed in Indonesia Stock Exchange. The ownership structure in this research is categorized into managerial and external. Population used in this research is the companies operating in food and beverages that are listed in Indonesia Stock Exchange in 2005-2009. The sampling technique is purposive sampling, obtaining 85 companies sample in observation time. The data analysis instrument used is a multiple linear regression. This research shows that the Managerial and External Ownership Structure variables do not affect Company Performance variable. Meanwhile the moderating variable, capital structure, strengthens the effect between the managerial ownership structure and the company performance. The capital structure attenuates the effect between the external ownership structure and the company performance.
ANALISIS PENGARUH KUALITAS PELAYANAN DAN EMOSI PASIEN TERHADAP KEPUASAN PASIEN RAWAT INAP DI RUMAH SAKIT UMUM PUSAT DR. SOERADJI TIRTONEGORO KLATEN
JURNAL RISET MANAJEMEN & AKUNTANSI Vol 2, No 3 (2011): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

The purpose of the research is to develop and examine an empirical model, the main factor that influences the patient satisfaction and describes the relation among service, quality, the patient emotion, hope, involvement and the patient behaviour intention. Data had been collected used a questionnaire was given to 200 respondens at random during Mei 2011. From the result of questionnaire distribution, they got back 197 questionnaire and there were 193 questionnaite that can be applied due to 4 questionnaire which were not filled completely. Analysis this data using Structural Equation Model (SEM). The research result is known that patient feels satisfied with the service quality given by the hospital. Because of that, the patient satisfaction will increase if service quality also increases.
ANALISIS PENGUKURAN KINERJA SECARA KONVENSIONAL VERSUS BALANCE SCORECARD
JURNAL RISET MANAJEMEN & AKUNTANSI Vol 2, No 3 (2011): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

Penelitian ini bertujuan untuk mengukur kinerja Rumah sakit Panti Waluyo Yakkum Surakarta dengan menggunakan cara konvensional dan cara balance scorecard sehingga akan diketahui: 1) kinerja perspektif keuangan, 2) perspektif konsumen atau pasien, 3) perspektif internal bisnis 4) perspektif pertumbuhan dan pembelajaran serta 5) perbandingan hasil dari ke dua cara tersebut pada Rumah Sakit Panti Waluyo Yakkum Surakarta. Sampel dalam penelitian sebanyak 100 orang pasien dan 100 orang karyawan Rumah Sakit Panti Waluyo Yakkum Surakarta. Berdasarkan analisis data diperoleh hasil sebagai berikut: 1) Ditinjau dari perspektif keuangan menunjukkan bahwa indikator rasio lancar, rasio cepat, rasio perputaran persediaan, rasio rata-rata periode penagihan, rasio perputaran aktiva tetap, rasio total hutang atas total aktiva, rasio kelipatan pembayaran bunga, rasio laba atas total aktiva dan rasio laba atas penjualan secara keselruhan berada dalam kondisi baik; 2) Ditinjau dari perspektif konsumen menunjukkan bahwa indikator pangsa pasar meningkat, kepuasan konsumen dikategorikan puas, dan profitabilitas tinggi; 3) Ditinjau dari perspektif internal bisnis menunjukkan bahwa tingkat hunian tempat tidur (BOR) meningkat sebagai cerminan kinerja yang baik, sementara rasio rata-rata lamanya pasien dirawat (LOS) mengalami peningkatan jusru merupakan penurunan kinerja; 4) Ditinjau dari perspektif pertumbuhan dan pembelajaran dapat disimpulkan bahwa produktifitas karyawan meningkat, kepuasan karyawan dikategorikan puas ini merupakan prestasi kinerja yang sangat baik, sementara tingkat rentensi karyawan meningkat menunjukkan bahwa adanya penurunan kinerja meskipun tidak signifikan karena keluarnya karyawanpun secara baik-baik.

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