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JBTI : Jurnal Bisnis : Teori dan Implementasi
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 20857721     EISSN : 26220733     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Bisnis: Teori dan Implikasi (JBTI) merupakan jurnal ilmiah berkala (setahun dua kali). Tujuan utama jurnal ini adalah untuk mendiseminasi artikel ilmiah dalam bidang bisnis, yang memiliki fondasi teori dan implemetatif. Berkaitan dengan hal tersebut, artikel yang dipublikasikan harus berkaitan dengan ilmu manajemen bisnis dan akuntansi keuangan terutama yang terkait dengan praktek bisnis.
Arjuna Subject : -
Articles 15 Documents
 1   2 
Search results for , issue "Vol 5, No 1 (2014): Februari 2014" : 15 Documents clear
Perhitungan Unit Cost Akomodasi Rawat Inap Bangsal Kelas Iii Ruang Arofah Dengan Metode Activity Based Costyng System Pada Rsu Pku Muhamadiyah Yogyakarta Mahfud Mahfud
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 5, No 1 (2014): Februari 2014
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v5i1.2448

Abstract

Hospitals now growing and developing, need managed efficiently and effectively, it is necessary to face the tough competition in the health world. PKU Muhammadiyah Hospital of Yogyakarta to the unit cost Arofah Ward III class space using traditional accounting system in determining the cost of hospitalization rates. Goal : The goal of this study to determine the calculation and determine the level of unit cost inpatient ward accommodation space Arofah class III RS PKU Muhammadiyah and compare the unit cost is determined management of PKU Muhammadiyah Hospital of Yogyakarta. Methods: The study was descriptive qualitative research. The instruments used are owned financial documentation guidelines hospital. Cost analysis method used is based ABC (Activity Based Costing) system. Results: The results using Activity Based Costing (ABC) is Rp 49.237, unit cost incurred hospital Rp 75.000. ABC method gives lower results. With the difference, Rp.25.763. Differences occur, due to the overhead of loading on each product. Conclusion: Calculation of unit cost approach to Activity Based Costing (ABC) is more effective and efficient when used for the calculation value is smaller than the unit cost imposed by the hospital so that patients do not need to pay cost sharing.
Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2009-2012) V. Wiratna Sujarweni; Marsudi Endang; Lila Retnami
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 5, No 1 (2014): Februari 2014
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v5i1.2446

Abstract

Ketersediaan dana yang cukup untuk membiayai kegiatan operasional merupakan salah satu faktor yang penting bagi perusahaan. Kebijakan hutang merupakan salah satu keputusan pendanaan yanng dilakukan untuk menambah dana perusahaan yang akan digunakan untuk memenuhi kebutuhan operasional perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh  kepemilikan manajerial, kebijakan deviden, struktur aktiva, ukuran perusahaan terhadap kebijakan hutang.Populasi penelitian ini adalah semua  perusahaan manufaktur 2009-2012 di  Bursa  Efek  Indonesia  (BEI). Sampel purposive  sampling. Metode pengumpulan data adalah dengan metode dokumentasi. Pengujian hipotesis dengan menggunakan analisis regresi linier berganda.Hasil penelitian ini membuktikan bahwa tidak terdapat pengaruh antara kebijakan deviden terhadap kebijakan hutang (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012.Terdapat pengaruh antara struktur aktiva terhadap kebijakan hutang (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012. Pegaruhnya positif sebesar 0,516 artinya jika struktur aktiva semakin tinggi maka kebijakan hutang semakin tinggi juga. Terdapat pengaruh antara ukuran perusahaan terhadap kebijakan hutang (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012. Pegaruhnya negatif sebesar 0,340 artinya jika ukuran perusahaan semakin tinggi maka kebijakan hutang semakin menurun. Adjusted R square sebesar 0,263 yang menunjukkan bahwa kebijakan hutang (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2009-2012) dipengaruhi oleh ketiga variabel yaitu kebijakan deviden, struktur aktiva, ukuran perusahaan sebesar 26,3%, sisanya yaitu 73,7% dipengaruhi variabel lain yang belum diteliti dalam penelitian ini.
Model Konseptual Intensi Berwirausaha Berbasis Teknologi Informasi (Ti) Heru Kurnianto Tjahjono; Majang Palupi
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 5, No 1 (2014): Februari 2014
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v5i1.2444

Abstract

The purpose of this library study is to establish model and propositions that explain intention to be entrepreneur based on information technology (IT). Based on modification of TPB (theory of planned behavior) and TAM (technology acceptance model), this research constructed model intention to be entrepreneur based on information technology. The results produce six propositions that explained antecedents attitude, risk perception, subjective norms and consequences all of these variables.
Family Interfere With Work Conflict: Dampaknya Pada Kepuasan Dalam Bekerja, Kinerja, Dan Niat Untuk Keluar Dari Pekerjaan Wisnu Prajogo
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 5, No 1 (2014): Februari 2014
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v5i1.2447

Abstract

This research examined the influence of family interfere with work conflict to job satisfaction, performance and intention to leave, and also the influence of job satisfaction to performance and intention to leave. Survey conducted on 128 bank employees found several findings. First, family interfere with work conflict has negative influence to job satisfaction. Second, job satisfaction has positive influence to performance. Third, job satisfaction has negative influence to intention to leave. Fourth, family interfere with work conflict has negative influence to job performance. Fifth, family interfere with work conflict has positive influence to intention to leave.
Pengaruh Manajemen Impresi Pada Perilaku Kewargaan Organisasional: Suatu Studi Empiris D. Wahyu Ariani
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 5, No 1 (2014): Februari 2014
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v5i1.2445

Abstract

In this paper we investigated whether or not impression management effect organizational citizenship behavior (OCB) of employees in service industries in Yogyakarta, Indonesia.  The aim of this research also distinguished between impression management and OCB. Based on the previous researchers, I examine that five dimensions of impression management enhance three dimensions of OCB. Three types of OCB and five types of impression management were assessed using modification of previous researchers. A survey was conducted by using questionnaires from previous research. The questionnaires were sent to employees in private service organizations, 171 completed surveys were returned anonymously in sealed envelopes. Validity tests and reliability tests were used to test the questionnaires contents. Independent sample test was used to test difference between impression management and OCB. The correlation between two dimensions and regressions analysis were used to test the relationship among the variables and dimensions. The result proved that impression management is both conceptually and empirically distinct from OCB. Self-promotion, ingratiation, and exemplification dimensions have positive effect on participation dimension, ingratiation, exemplification, and supplication dimensions have positive effect on obedience dimension, and exemplification, intimidation, and supplication dimensions have positive effect on loyalty dimensions. A thorough discussion on the relationship among the variables as well as on self rating is presented in this paper.

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