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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 226 Documents
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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.
PENGARUH PERSEPSI KUALITAS LAYANAN DAN KEPUASAN KONSUMEN TERHADAP PEMBELIAN KEMBALI KONSUMEN PADA HYPERMART SOLO GRAND MALL DENGAN PERSEPSI PENANGANAN KELUHAN SEBAGAI VARIABEL PEMEDIASI Mastuti, Endang Tri
Riset Manajemen & Akuntansi Vol 1, No 2 (2010): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

This research aimed to test: 1) the influence of service quality perception toward customer’s purchase intention, 2) the influence of customer’s satisfaction toward customer’s purchase intention, 3) the influence of service quality perception toward customer’s purchase intention with perception management of complaint as mediating, 4) the influence of customer’s satisfaction toward customer’s purchase intention with perception management of complaint as mediating This research was conducted in Hypermart Solo Grand Mall with used sample with amount 150 respondent. Sample method with purposive sampling. Data collecting used interview and questioner. The data were analyzed by using multiple regression by SPSS 13.5 software. The results show that: 1) the influence direct of service quality perception toward customer’s purchase intention, 2) the influence insignificant of customer’s satisfaction toward customer’s purchase intention, 3) the influence indirect of service quality perception via perception management of complaint and significant toward customer’s purchase intention, 4) the influence indirect of customer’s satisfaction via perception management of complaint and significant toward customer’s purchase intention, 5) customer’s purchase intention variable explains a service quality perception and a customer’s satisfaction with perception management of complaint as intervening variable is 98.8% and while its remain 1.2% is explained by other variables which are involved in the regression model such as a marketing mix, product and trust, 6) path analysis shows that: a) the service quality perception has direct influence toward the customer’s purchase intention dominant compare the service quality perception has influence toward the customer’s purchase intention via perception management of complaint, b) the customer’s satisfaction has direct influence toward the customer’s purchase intention dominant compare the customer’s satisfaction has influence toward the customer’s purchase intention via perception management of complaint.
PERANAN BUDAYA ORGANISASI SEBAGAI PEMODERASI PADA PENGARUH PERILAKU KEPEMIMPINAN DENGAN KOMITMEN ORGANISASI DAN KOMITMEN ORGANISASI DENGAN KEPUASAN KERJA DAN KINERJA (Studi pada Rumah Sakit Daerah “RAA Soewondo” Pati) Murniyati, Endang
JURNAL RISET MANAJEMEN & AKUNTANSI Vol 2, No 4 (2011): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

The purpose of this research is to investigate the effect of leadership behavior to organizational commetment, analyze the organizational culture in moderating the effect of leadership bahavior to organizational commitment, analyze the effect of organizational commitment to job satisfaction, analyze the effect of organizational commitment to performance, analyze the organizational cultur in moderating the effect of organizational commitment to job satisfaction, and analyze organizational culture in moderating the effect of organizational commitment to performance. Research population are 696 persons and the samples taken are 100, sample were taken by purposive sampling. The analyze method used is qualitative by hierarchical regression analysis. The result found is positive influence of leadership behavior to organization commitment; positif influence leadership behavior to organization commitment which is moderated by organization culture; positive influence of organization commitment to job satisfaction; positive influence of organization commitment to performance; positive influence of organization commitment to job satisfaction which is moderated by organizational culture; and positive influence of organization commitment to performance which is moderated by organizational culture.
PENGARUH KEPUASAN GAJI PADA KEINGINAN UNTUK PINDAH DENGAN KONFLIK PEKERJAAN KELUARGA SEBAGAI PEMEDIASI (Studi pada Perusahaan Cooepariva Café Timor-National Cooperativa Business Asociation) Coelho, Agostinho
JURNAL RISET MANAJEMEN & AKUNTANSI Vol 3, No 6 (2012): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kepuasan gaji terhadap keinginan untuk pindah dengan konflik pekerjaan keluarga sebagai variabel pemediasi. Populasi sebanyak 472 orang yang merupakan karyawan pada perusahaan Cooperativa Café Timor-National Cooperativa Business Asociation (CCT-NCBA) diambil sampel sebanyak 100 orang, dengan menggunakan metode pengambilan sampel Convenience Sampling. Uji instrumen dilakukan melalui uji validitas dan reliabilitas yang menggunakan teknik Croanbach,s Alpha. Uji hipotesis menggunakan analisis regresi linear berganda. Berdasarkan hasil uji instrumen disimpulkan kepuasan gaji berpengaruh negatif terhadap keinginan untuk pindah. Konflik pekerjaan keluarga berpengaruh positif terhadap keinginan untuk pindah. Mediasi konflik pekerjaan keluarga berpengaruh positif terhadap kepuasan gaji dengan keinginan untuk pindah terbukti melalui pengujian analisis jalur yaitu pengaruh langsung kepuasan gaji dengan keinginan untuk pindah dengan perolehan nilai 0.178, kepuasan gaji terhadap konflik pekerjaan keluarga = 0.341 dan konflik pekerjaan keluarga terhadap keinginan untuk pindah dengan nilai 0.527 dan pengaruh tidak langsungnya = 0.180. Dalam upayanya menurunkan Turnover Intention implikasi yang dapat dilakukan Cooperativa Café Timor-National Business Asociation adalah meningkatkan nilai gaji yang diberikan kepada karyawannya, memberikan tunjangan yang dapat meringankan beban kebutuhan karyawan, meningkatkan hubungan antara sesama karyawan dan pimpinan, memberikan kesempatan kepada karyawan untuk meningkatkan kemampuaannya melalui pendidikan formal, meningkatkan loyalitas karyawan terhadap perusahaan dengan memberikan setiap kebutuhan dan keinginan karyawan dan meningkatkan kesadaran kepada karyawan bahwa karyawan memiliki peran yang sangat penting dalam memajukan perusahaan.
PERBEDAAN KINERJA PENJUALAN KREDIT ELEKTRONIK SAAT EVENT DAN NON EVENT PADA PERUSAHAAN PEMBIAYAAN SPEKTRA DI SURAKARTA Prasetyo, Hermawan; Handayani, Rini
Riset Manajemen dan Akuntansi Vol 10, No 1 (2019)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v10i1.77

Abstract

This research is a type of quantitative research that aims to examine the effect of exhibitions on sales performance. This research will also compare the level of sales in the event of a sales event and when there is no sales event. Data collection techniques with observations and documentation of sales results at the SPEKTRA Solo financial institution in 2016. The results of normality test results are known to a value of ? of 0.791 which shows the data are normally distributed. From the t-test results obtained an average sales order before event 470 and when there was event 544, because the p-value of the t-test statistic was 0.007, it means that there were differences in the number of sales before and after the event. From the results of rank calculation it can be concluded that there was an increase in sales due to the event. In the statistical test with Wilcoxon test obtained p-value of 0.028 so it was concluded that the event affected the level of sales.
ANALISIS PENGARUH KUALITAS PELAYANAN DAN CITRA PERUSAHAAN TERHADAP LOYALITAS DENGAN KEPUASAN SEBAGAI VARIABEL PEMEDIASI Siti Almaidah
Riset Manajemen dan Akuntansi Vol 9, No 2 (2018)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v9i2.71

Abstract

This study aims to examine and analyze the influence of service quality and company image on customer loyalty mediated customer satisfaction at PT. Bank Jateng Sragen Branch Office. This research is a survey research, in which the research instrument is a questionnaire. The population in this study were customers at PT. Bank Jateng Sragen Branch Office. A sample of 100 respondents was determined by convenience sampling technique. Testing instruments using validity and reliability tests. While the hypothesis test used path analysis with the SPSS program version 20. The results of the study found that: (1) there was a positive and significant influence on service quality and company image on customer satisfaction, (2) there is a positive and significant influence on service quality, corporate image, customer satisfaction on customer loyalty, (3) there is a positive and significant influence on service quality and corporate image on customer loyalty with mediated customer satisfaction.
ANALISIS KOMPREHENSIF PENUMBUHAN JIWA ENTREPRENEURSHIP SEBAGAI PENGUATAN EKONOMI MASYARAKAT (Studi Kasus Pada Masyarakat Sekarisidenan Surakarta) Totok Susilo Pamuji Nugroho; Nina Adelina; Tities Wicaksono Pamuji Wibowo
Riset Manajemen dan Akuntansi Vol 10, No 2 (2019): Article-in-Press
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v10i2.78

Abstract

This study aims to determine the entrepreneurial spirit constraints experienced by Indonesian society. The main objective in this research is many of graduates of leading state universities who participated in job search, even though they are expected to be able to create jobs. The method used in this study uses descriptive analysis method. Data collection by purposive sampling while testing the validity of the data using Person Product Moments. The dependent variable in this study is the level of education and capital while the independent variable is the entrepreneurial spirit as measured by five indicators (integrity, accuracy, calmness, risk estimation and confidence). The results of this study indicate that the level of education and capital does not affect significant with the entrepreneurial spirit. Thus this research refutes the existing paradigm where if highly educated and have large capital it will success with entrepreneurship.
KETERKAITAN ANTARA DIMENSI PERKEMBANGAN KARIR, KOMITMEN AFEKTIF, DAN TURNOVER INTENTION Syahrial, Yoppi; Putra, Ardian Prima; Wijayanti, Ariyani Wahyu
Riset Manajemen dan Akuntansi Vol 10, No 1 (2019)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v10i1.74

Abstract

This study examines the relationship of four dimensions in career development those are increased career goals, professional ability, promotion speed and increased remuneration, toward an affective commitment, and a turnover intention. The sample is employees of PT. Aksara Solopos in the amount of 100 respondents. A survey method was used in this study to be data collection method and it was done by distributing questionnaires directly to respondents. Structural Equation Modeling (SEM) was used for data analysis and the results show that the dimensions of career development.The method of data collection in this study used a survey method by distributing questionnaires directly to respondents. Data analysis using Structural Equation Modeling (SEM). The test results show that the dimensions of career development (increased career goals, professional ability, promotion speed and increased remuneration) influence increased career goals, professional ability, promotion speed and increased remuneration, furthermore that affective commitment negatively influence turnover intention.
KAJIAN USAHA HIDANGAN ISTIMEWA KAMPUNG (HIK) DI KABUPATEN BOYOLALI Affandi, Haris Akhmad; Sudarmadi, Sudarmadi
Riset Manajemen dan Akuntansi Vol 10, No 1 (2019)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v10i1.75

Abstract

This study aimed to determine the effect of capital, long effort, time business, labor, and the distance effort against street food stall (HIK trader) profits in Boyolali. In addition, this study aims to examine whether there is a significant difference between the variable status of the business and location of the business to the HIK trader profits in Boyolali for a month. The data used in this study are primary data analysis tool that is used by multiple linear regression, the two mean difference test independent and different test one-way ANOVA. There is a single dependent variable is profit and seven independent variables is the variable capital, long effort, time effort, the amount of labor, business status, and location of the business. Results of regression with a significance of 10% indicates that the capital, experience , time business, labor, and the distance effort positively affects on traders' profits, while the time of the attempt shows a negative effect on HIK trader profits in Boyolali. From the test results mean difference two independent and one-way ANOVA showed that the status of the business does not have a significant difference to the traders' profits, while the location of the business has a significant difference to the HIK trader profits in Boyolali. Advice can be given from this research is that the government must pay attention to the existence of a stall HIK.
MEMBANGUN MODEL KEUNGGULAN BERSAING BERKELANJUTAN DENGAN DUKUNGAN MANAJEMEN SUMBER DAYA MANUSIA Hartono, Edy
Riset Manajemen dan Akuntansi Vol 10, No 1 (2019)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v10i1.76

Abstract

The objective is to develop new theoretical models in improving organizational performance through sustainable competitive advantage. Strategy and organization structure and innovation are essential elements for building a differential capability consisting of differential functional, cultural, positional, and regulatory. These differential capabilities will boost the performance of the organization.

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