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Benefit: Jurnal Manajemen dan Bisnis
Published by Universitas Muhammadiyah Surakarta
ISSN : 14104571     EISSN : 25412604     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Benefit: Jurnal Manajemen dan Bisnis is a peer-reviewed journal published by Department of Management, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, covering a variety of topics in economics, management, business and finance.
Arjuna Subject : -
Articles 789 Documents
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ANALISIS PERATAAN LABA ( INCOME SMOOTHING ) : FAKTOR YANG MEMPENGARUHINYA DAN PENGARUHNYA TERHADAP RETURN DAN RISIKO SAHAM PERUSAHAAN GO PUBLIC DI BURSA EFEK JAKARTA Irawati, Zulfa; Maya A, Anugerah
Benefit Volume 11 No 1 Juni 2007
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This research is designed to examine the income smoothing in Indonesia. Incomesmoothing can be defined as a means used by management to diminish the variability ofstream of reported income numbers relative to some perceived target stream by the manipulation of artificial (accounting) and real (transactional) variables (Koch, 1981).Three main issue investigated in this reseach were factor influencing income smoothing andthe income smoothing effect to return and risk (beta) of public companies stocks in Indonesia.Eighty three listed in Jakarta stock exchage (JSX) selected using purposive sampling methodwere used as reseach sample. The sample was then classified into smoother and nonsmoother using Eckel’s model, used income after tax. The result showed that 45 companiespracticed income smoothing and 38 companies didn’t practiced income smoothing bycompanies listed in JSX.Common and special statical test according the hypothesis were used in this reseach.Common statical includes descriptive statistic, normality data test(with one sampel kolmogorov smirnov) and population test with Mann Whitney test or t t est. All kind of common statical test concluded that data was distributed unnorrmally and the sample came from the same population.The first hypothesis examined whether NPS, Profitabilitas, Net Profit Margin,Leverage, Industrial sector, and winner losser stocks influenced income smoothing. Logisticregression was used to the test this hypothesis and concluded that the first hypothesis cannotrejected, so all the factors hypothesized were not influence income smoothing. The secondhypothesis examined whether there was return difference between smoother aand nonsmoother. This hypothesis was tested with independent sample t test and concluded that therewas no return difference between smoother and non smoother. The third hypothesis examinedwhether there was risk ( beta) difference between smoother aand non smoother. This hypothesis was tested with independent sample t test and concluded that there was no risk (beta) difference between smoother and non smoother.
KEADILAN ORGANISASIONAL DAN KEPUASAN KERJA: PENGUJIAN KETERKAITAN EQUITY THEORY DENGAN WORK OUTCOMES Wiyono, Wiyono
Benefit Volume 13 No 2 Desember 2009
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

The purpose of this study is to examine relationship between equity theory and work outcomes in educational staff’s context.  To operationalize these constructs, equity theory was measured by three dimensions of organizational justice, namely procedural, interactional and distributive justice, while organizational outcome was measured by job satisfaction.  The result of study shows that all dimensions of organizational justice have significant effect to job satisfaction. Conclusion about relationship between equity theory and work outcomes and recommendations for future research also discussed.
ANTESEDEN RISK DAN TRUST YANG MEMPENGARUHI SIKAP INDIVIDU TERHADAP NIAT ADOPSI E-BANKING Saputro, Edy Purwo; Dihan, Fereshti Nurdiana
Benefit Volume 15 No 2 Desember 2011
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

The e-banking adoption researches have been conducted with diversity in the approach models in which they found the model diversity so that these are casuistic. This fact becomes an interesting gap research. The purpose of this article is to provide an insight into the determinants of customers’ e-banking acceptance. The samples of the study numbered to 200 people analyzed with SEM. Results indicate that the concept of trust and risk have merit in explaining consumers’ decisions on whether to use e-banking. These findings are also related to the theoretical, practical, managerial, and methodological implications and implication to further studies although this study is limited. 
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL: KOMITMEN TUJUAN SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA RUMAH SAKIT TIPE A, B, DAN C, DI JAWA TENGAH DAN DAERAH ISTIMEWA YOGYAKARTA) Sugiyanto, Eko; Subagiyo, Lilik
Benefit Volume 9 No 1 Juni 2005
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

The influence of budgetary participation to managerial performance has been examined inseveral accounting studies with conflicting result. The conflicting evidence may reflect the influence ofother variables. This study examined the influence of budgetary participation to managerialperformance through goal commitment as intervening variable. The population of this study is managers at hospital type A, B, and C in central java andDIY. The sample of this research is collected with contact person and mail survey method. Fromabout of 400 questionnaires delivered, only 72 questionnaires returned and ready to analyze. Thetechnique for examining hypothesis is path analysis. The result of this study showed that budgetary participation has positive effect to managerialperformance. Other result that is shown in this study is that budgetary participation has positiveeffect to goal commitment, goal commitment has positive effect to managerial performance, andbudgetary participation has positive effect to managerial performance through goal commitment asintervening variable.
NTELLECTUAL CAPITAL REALIZATION PROCESS (ICRP), SEBUAH UPAYA MEMETAKAN DAN MEMBENTUK PERSEDIAAN INTELLECTUAL CAPITAL BAGI PERUSAHAAN Ivada, Elvia; Bayu Bawono, Andy Dwi
Benefit Volume 10 No 2 Desember 2006
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Although Intellectual Capital has become widely accepted as part of the most important assets foran organization, it is still confusing even to recognize it, according to its characteristic that it iscommonly hidden. It is not visible just like traditional assets are, and largely absent from the financialstatement. Trough the Intellectual Capital Realization Process, organizations can map and create aninventory of their IC, so they can use it as a competitive advantage that will bring wealth to theorganization. ICRP is consistent with Resource-Based View (RBV) of the firm that suggests anorganization analysis of its internal resources drives its strategic direction.
KARAKTERISTIK BUDAYA ORGANISASI KUAT SEBAGAI UPAYA MENINGKATKAN KINERJA INDUSTRI DI BATIK DANAR HADI SURAKARTA Hakim, Lukman
Benefit Volume 19 No 2 Desember 2015
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This study aimed to identify: (1) the characteristic of  strong corporate culture (2)  the role of strong corporate culture, (3) the values as basically to strong corporate culture in PT Batik Danar Hadi  Surakarta. This study used a qualitative approach with a multicase study design using a phenomenological approach. Data collection techniques include in-depth interviews, participant observation, and study documentation. Data were analyzed repeatedly through the triangulation analysis. The object of this study are have work experience of more than 10 years and having job possision in PT Batik Danar Hadi  Surakarta. Results obtained from this study states that of the ten character of organizational culture that are (1) creativity and innovative, (2)  agresivity, (3) attention to detail, (4) full expertise, (5) outcome orientated, (6) humanity oriented, (7) team work system, (8) harmonity.
KERUMUNAN HARGA SAHAM PADA MULTIFRAKSI Purwoto, Lukas
Benefit Volume 13 No 1 Juni 2009
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Price clustering is the tendency of prices to be observed more often at some numbers than others. This study documents the existence and persistence of stock price clustering on the Jakarta Stock Exchange.Over the period from 2001 to 2004, daily closing stock prices are found to cluster at 00 followed by 50. Significant clustering within each different thick sizes is found in transaction prices as well as in order prices and remarkably persistent through all trading days. Moreover, stock price clustering is found to increase with volatility, and decrease with transaction frequency.
Implementasi Corporate Governance Dan Peningkatan Kinerja Perusahaan Syamsudin, Syamsudin
Benefit Volume 15 No 2 Desember 2011
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Article describes the benefits of corporate governance, with the implementation of good corporate governance will improve the performance of the company, so the owner will get a return on investment. Good corporate governance will reduce risk, improve profits and firm value
FENOMENA SELEBRITAS SEBAGAI MODEL IKLAN DARI SUDUT PANDANG SUMBER PESAN Kussudyarsana, Kussudyarsana
Benefit Volume 8 No 2 Desember 2004
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

At recent time, celebrities are easily found as product spokesperson. Marketer use celebrity inorder to their product to be recognized. To do that, the spokesperson must be credible. Source credibilityis very important, because the audience welcomes to credible spokesperson and reject incredible source.Two dimension of source credibility related to the celebrity, those are attractiveness and expertise.Research found expertise credibility more congruent to high involvement product, and attractiveness wasmatch to low involvement product.
PENGARUH DESAIN PRODUK DAN PROMOSI TERHADAP VOLUME PENJUALAN PADA INDUSTRI BATIK (Studi Pada Industri Batik di Kabupaten Sragen ) Padmantyo, Sri; Purnomo, Eko
Benefit Volume 17 No 2 Desember 2013
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This study was aimed at analyzing the effect of product design and promotion on sales volume in the batik industry in Sragen. This study is expected to provide a material consideration in the determination of product design and promotion policies that can improve the company’s sales volume. This study took 50 companies in Sragen batik as the study sample. This study testedthree hypotheses. The first hypothesis says that the design of the products significantly influence sales volume, is supported. This study also supports the second hypothesis which says that the promotion of a significant effect on sales volume. The third hypothesis is that the design of the product and promotion are jointly significant effect on the volume of sales is also supported.

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