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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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PRAKTEK MANAJEMEN LABA PADA PERUSAHAAN GO PUBLIC DI INDONESIA DENGAN PENDEKATAN LONG TERM DAN SHORT TERM ACCRUAL MODEL (Studi Empiris Pada Jakarta Islamic Index ( JII ) Periode 2004 –2010 ) Purbasari, Heppy
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 17 No 2 Desember 2013
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v17i2.1382

Abstract

In the recent time, earning management is still in the controversial area, earning management practice viewed based on two different perspectives, first perspectives believed that it was a mal practices (negatives), however, the other perspectives tend to said it should did by management (positives). The aim of this study is to analyze the differentiation of the earning management practices on the company listed in Jakarta Islamic Index based on long and short termdiscretionary accrual approach. The result based on Wilcoxon signed rank test shown there is asignificant differentiation between long and short term discretionary accrual. Thus, in the earning management practices that found in the company listed on JII since 2004 – 2010, managementtend to increased earning on the long term discretionary accrual model (average 0,1868196) rather than short term discretionary accrual model (average -0,5880015).
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: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 11 No 1 Juni 2007
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v11i1.1263

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.
KAJIAN PENDAYAGUNAAN ZAKAT PRODUKTIF SEBAGAI ALAT PEMBERDAYAAN EKONOMI MASYARAKAT (MUSTAHIQ)PADA LAZISMU PDM DI KABUPATEN GRESIK Syaiful, Syaiful; Suwarno, Suwarno
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 19 No 2 Desember 2015
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v19i2.2314

Abstract

This study aims to perform the evaluation and testing of the PerceptionKyai and Amil Zakat to good use and management cost that is based on Islamic law / law of Islam, mainly used for the economic empowerment of the community. In this research charity for people empowerment especially productive is to cultivate their entrepreneurial spirit. Society thus not only learn about the science of religion and general science course, but they must be equipped to live to work, namely by berwirasaha.With this charity also hopes the community continues to believe and are sure that the charity funds are used properly in accordance with the functions and resources of each charity. Because the potential is large enough charity in the city of Gresik, it needs to be extracted in a convincing way to muzakki about the benefits of charity, that charity is not only used for eight asnaf it, but could diijtihati become more efficient by empowering charity for the benefit of the economic boom.The methodology of this study is to use case studies dikmebngkan by Kayin, and data analysis using Maleong. Results from this study is that the community (mustahiq) and muzakki still lay with the model of productive utilization of zakat, zakat fund utilization is in accordance with the nature and origin of the zakat fund, Kyai opinion zakat should not be invested in any form, because Muhammad did not procrastinate charity, and the OKI Fiqh Council allow the use of zakat funds for investment.
PERANAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DALAM TINJAUAN HUBUNGAN NON-LINEAR Kasus Perusahaan yang Terdaftar di Bursa Efek Indonesia Pakaryaningsih, Elok
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 12 No 2 Desember 2008
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v12i2.1288

Abstract

This research examines the effect of institutional ownership on firm value. In doingso, institutional ownership will be divided into two groups; passive owner and active owner.The active owner who holds more than 5 percent of stock is hypothesized to have positiverelationship with firm value. However, this positive relationship will decline considerably asthe percentage of ownership increases. The other variables, namely; passive institutionalownership, public ownership, and firm size will be used as well to examine the consistentrelationship between institutional ownership and firm value. Rather than examining itlinearly, this research intends to examine the non-linear effect of institutional ownership onfirm value. The samples are drawn from all firms listed at the Jakarta Stock Exchange from2002 to 2005. Using the non-linear regression analysis, the results show the existence of nonlinearrelationship between active institutional owner andfirm value in Indonesia.
IMC: PROMOSI, IKLAN DAN SPONSOR ROKOK STRATEGI PERUSAHAAN MENGGIRING REMAJA UNTUK MEROKOK Salim, Ardy Dharmawan
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 17 No 1 Juni 2013
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v17i1.1369

Abstract

Marketing communication strategies of tobacco companies more incentive and innovative.This is because competition between tobacco companies and the rise of anti-smoking campaigns.But tobacco company marketing communications strategy often used youth as its target market, asevidenced by the promotion, advertising and sponsorship that uses style, icon and all imagingabout teenagers. Not only that, music events, school, sports, etc are thepreferred young childrenand adolescents followed into areas of marketing tobacco products either directly or indirectly,such as sponsorship
PENGARUH KARAKTERISTIK PEKERJAAN DAN MOTIVASI TERHADAP KOMITMEN ORGANISASIONAL SERTA DAMPAKNYA TERHADAP KINERJA PEGAWAI (Studi pada Balai Penelitian dan Pengembangan Agama Kementrian Agama) Astuti, Sih Darmi; Subagyo, Herry; Adriyanto, Yeri
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 15 No 1 Juni 2011
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v15i1.1331

Abstract

Current problem that often take place in the public sector is on how to improve employee performance. Employee performance will not be far from the three variables that examined in this study such as job characteristics, motivation, and organizational commitment. Research conducted at the Research and Development Centers of Religion, On Religion Ministry in Indonesia. The purpose of this current research is to examine the effect of job characteristics and motivation on organizational commitment and employee performance. In addition, the research aims to know the role of organizational commitment in mediating the relationship between job characteristics and motivation on employee performance. Data analysis using regression analysis and mediated regression analysis. In the first step data will be describe by using the qualification by the rating score and then will be continued with finding the significantly between the variable. Result concluded that only job characteristics that has not significant effect on employee performance. Furthermore, result also proved that organizational commitment has a mediating role in influencing the relationship between job characteristics and employee performance, but not for the relationship between motivation and employee performance. Based on research results, efforts to increase employee performance through job characteristics cannot ignore the organizational commitment aspect. The results implied that motivation of work was faster to improve the employee perfomance than job characteristics
FENOMENA SELEBRITAS SEBAGAI MODEL IKLAN DARI SUDUT PANDANG SUMBER PESAN Kussudyarsana, Kussudyarsana
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 8 No 2 Desember 2004
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v8i2.1198

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 PENERAPAN PERAN TOTAL QUALITY MANAGEMENT TERHADAP KUALITAS SUMBERDAYA MANUSIA (Studi Kasus pada PT. BFI Finance Tbk. ) Zusrony, Edwin
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 17 No 1 Juni 2013
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v17i1.1371

Abstract

This study aimed to determine the role of TQM in influencing the quality of HRemployees of PT. BFI Finance Tbk. Solo Branch. The population in this study were all employees,while the total study sample of 40 people and using the technique of saturated samples. In thisstudy using multiple linear regression method. Based on the results of studies using multipleregression analysis linieer known that the variable role of employee and organizational aspectshave a significant influence on the variable quality of human resources. While the dominantvariable in the study is the role of the employee variable, it can be seen from the magnitude of thebeta coefficient greater than the other independent variables.
NTELLECTUAL CAPITAL REALIZATION PROCESS (ICRP), SEBUAH UPAYA MEMETAKAN DAN MEMBENTUK PERSEDIAAN INTELLECTUAL CAPITAL BAGI PERUSAHAAN Ivada, Elvia; Bayu Bawono, Andy Dwi
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 10 No 2 Desember 2006
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v10i2.1235

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.
PENGARUH FINANCIAL LEVERAGE TERHADAPRETURN ON EQUITY (ROE) DAN EARNING PER SHARE (EPS) PADA SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA. Hamid, Abdul; Kusrina, Bertilia Lina; Wardoyo, Wardoyo
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 19 No 1 Juni 2015
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v1i1.1409

Abstract

Penerapan kebijakan financial leverage dalam suatu entitas usaha akan meningkatkan nilai hutang perusahaan, yang berarti perusahaan yang bersangkutan harus menanggung biaya modal dan resiko finansial yang lebih tinggi atau meningkatkan resiko keuangan (financial risk) perusahaan. Pada umumnya pemegang saham dan calon pemegang saham tertarik akan Return On Equity (ROE) dan Earning Per Share (EPS) yang tinggi, hal ini dikarenakan Return on Equity (ROE) dan Earning per Share (EPS) merupakan wujud dari peningkatan keuntungan perusahaan yang akan berdampak pada pembagian deviden perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh financial leverage terhadap Return on Equity (ROE) dan pengaruh financial leverage terhadap Earning per Share (EPS). Metode pengambilan sampel yang digunakan adalah metode purposive sampling, yaitu mengambil sampel yang ditentukan sebelumnya berdasarkan maksud dan tujuan penelitian dan diperoleh sampel sebanyak 78 perusahaan. Data yang digunakan adalah laporan keuangan dari perusahaan sampel yang dipublikasikan dengan periode 2009 sampai dengan 2011.  Variabel terikat adalah Return on Equity (ROE) dan Earning per Share (EPS) sedangkan variabel bebas adalah financial leverage. Analisis data menggunakan analisis regresi linier sederhana. Hasil analisis menunjukkan bahwa financial leverage berpengaruh secara signifikan terhadap Earning per Share (EPS) sedangkan terhadap Return on Equity (ROE) financial leverage tidak berpengaruh secara signifikan.

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