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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 PENGARUH CAPITAL ADEQUACY RATIO (CAR), LOAN TO DEPOSIT RATIO (LDR) DAN NET INTEREST MARGIN (NIM) TERHADAP RETURN ON ASSET (ROA) (studi Kasus Pada PT Bank Mandiri (Persero) Tbk Periode 2008-2012 Irmawati Irmawati; Dewi Kartika Sari
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 18 No 1 Juni 2014
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v18i1.1391

Abstract

This study aims to determine the impact of the Capital Adequacy Ratio ( CAR ) , Loan to Deposit Ratio ( LDR ) and Net Interest Margin ( NIM ) of the Return on Assets ( ROA ) at PT . Bank Mandiri ( Persero ) Tbk . The data used in this study comes from the banks concerned . The data taken in the form of secondary data obtained through the banking statistics quarterly financial report of PT . Bank Mandiri ( Persero ) Tbk in Indonesia during 2008-2012. The analytical method used consists of multiple regression analysis , the classical assumption , hypothesis testing ( t test and F test ) and test the coefficient of determination . From the results of this study concluded that based on regression analysis obtained the following equation : Y = 6.342 + 0.008 + 0.044 XI X2 - 1.176 X3 . In the classical assumption test found a problem in the autocorrelation test , whereas the normality test, multicollinearity and heteroscedasticity test there is a problem in the model . Based on the hypothesis testing , the F test is known that jointly ( simultaneously ) variable CAR , NIM and LDR significant effect on ROA . While the t test ( partial testing ) , variable CAR and NIM has no effect on ROA . While variable LDR dominant and significant positive effect on ROA 
PASSENGER SATISFACTION AND LOYALTY: A CASE OF INTER-CITY COACH TRAVEL IN MALAYSIA Safiek Mokhlis
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 11 No 2 Desember 2007
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v11i2.1273

Abstract

The purpose of this paper is to investigate the relationship between service deliveryprocess, passenger satisfaction and loyalty in express coach industry in Malaysia. Fivecomponents of service process were identified: experience before tr avel, experience duringtravel, experience after travel, terminal facilities and bus operations. Data were solicited frompassengers of one express coach service plying a route of Kota Bharu to Kuala Lumpur using astructured questionnaire. Results show that three out of five areas of service process aresignificantly related with passenger satisfaction. Terminal facilities emerged as the best predictorfor passenger satisfaction, followed by the bus operations and experience after travel. Theanalysis also indicates a statistically significant correlation between passengers’ satisfaction andloyalty.
EFISIENSI TEKNIS PENDIDIKAN DI KOTA SURAKARTA: APLIKASI DATA ENVELOPMENT ANALYSIS (DEA) Muzakar Isa
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 13 No 1 Juni 2009
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v13i1.1303

Abstract

The purpose of this study to analyze the factors that affect achievement in state and private high school in Surakarta in the academic year 2005/2006, and measure the level of technical efficiency of high school in Surakarta in 2006. The analytical tool used are multiple linear regression and DEA. The analytical tool used ar multiple linear regression and DEA. The results showed that 70.73 percent of high school in Surakarta is efficient, and 29.27 percent, inefficient. High schools in Surakarta on average are efficient. High school achievement in Surakarta in 2006 was influencedby student-teacher ratio, the ratio of students–administrative staff, the ratio of teacher experiencefor 15 years, the ratio of graduate teacher education, and the average value of new students NEM (score of pure national exam). English is the dominant output variables that cause inefficiencies high school in Surakarta.
Impact Analysis On Corporate Social Responsibility Towards Job Pursuit Intention With Socio-Environmental Consciousness As A Moderating Variable: Case Study Of Undergraduate Students At Universitas Benefit Wulan Prihatiningsih; Muhammad Irfan Syaebani; Monica Devina
Benefit: Jurnal Manajemen dan Bisnis Volume 2 No 2 Desember 2017
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v2i2.5476

Abstract

Corporate Social Responsibility (CSR) is a company’s responsibility to embrace positive impact to the society where it operates. On the other side, CSR is also a tool to balance the interests of the company and the society who is affected by the company’s business activity. Therefore, besides fulfilling an obligation, CSR activity could be utilized as one of strategies to reach the company’s goals including a strategy to increase job pursuit intention of job seekers, thus it enables company to pool as many prospective talents as possible. This quantitative research aims to examine the impact of the four dimensions of CSR - economic citizenship, legal citizenship, ethical citizenship, and philanthropic citizenship - on job pursuitintention which is moderated by socio-environmental consciousness at a tobacco company which perceived as a generous company in carrying out its CSR activities. This research involved 203 undergraduate students majoring in accounting, management, and economics, class of 2012 at Universitas Indonesia. Thedata were collected using questionnaires and processed using the SPSS 20.0 software. The result shows that individual job pursuit intention considers a tobacco company as a prospective workplace which is significantly influenced by four dimensions of CSR, but the socio-environmental consciousness does not moderate the effect of CSR dimensions on job pursuit intention.
Wealth Allocation Framework : Dalam Kerangka Masalah Risanda A. Budiantoro; Febrianur Ibnu Fitroh Sukono Putra; Amalia Nur Chasanah
Benefit: Jurnal Manajemen dan Bisnis Volume 5 No 1 Juni 2020
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v5i1.10914

Abstract

Allah has given the guidance of Islam that can be a guide in all aspects of life including wealth management. In Islamic finance perspective, Islamic wealth allocation framework is a science issue that focuses on wealth management based on Islamic principles including Shariah maqasid. This is important, considering that as a Muslim must be able to fulfill the need to protect and preserve property (al-maal) as a manifestation of benefit. So the purpose of this study is to explain how wealth management in Islamic perspective is based on sharia maqasid concept to achieve masahah. It is expected that the results of this study can be used as a good reference for readers to better understand the Islamic wealth allocation in the future
MEMBANGUN BUDAYA ORGANISASI UNGGUL SEBAGAI UPAYA MENINGKATKAN KINERJA KARYAWAN DI ERA KOMPETITIF Lukman Hakim
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 15 No 2 Desember 2011
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v15i2.1342

Abstract

One of the variable related to the improvement of business or organizational performance determination is organizational culture. Organizational culture is value and belief system that adopted together inspired by belief and a common interaction with people of a company, the structure of the organization and supervision systems to produce behavioral norms. Cultural organizations have some of the functions within an organization, among other, have a role in determining boundaries, which creates a difference between one organization to another. Organizational culture also serves to convey a sense of identity to members of the organization, facilitate the continuation of commitment to reach a wider range, helping to bind the organization together by providing appropriate standards of what should be said and done the employee, former employee performance improvement. Characteristic of organizational culture, among others: learn, share, trans-generation, influence perception, adaptation. Characteristics of the Islamic culture, among others: work is a "worship", work-benefit principle beneficiaries, is the actualization of the ability of his wits to work, work with “tawazun” (harmony), observing the principle of “halal”.
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) Eko Sugiyanto; Lilik Subagiyo
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 9 No 1 Juni 2005
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v9i1.1207

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.
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 ) Heppy Purbasari
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 17 No 2 Desember 2013
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis 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 Zulfa Irawati; Anugerah Maya A
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 11 No 1 Juni 2007
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis 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 : Program Studi Manajemen Fakultas Ekonomi dan Bisnis 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.

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