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DeReMa (Development Research of Management) Jurnal Manajemen
Published by Universitas Pelita Harapan
ISSN : -     EISSN : -     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol 10, No 1 (2015): May" : 8 Documents clear
Pengaruh Adopsi IFRS, Pemberian Informasi Nilai Wajar, dan Pengungkapan Jasa Penilai Terhadap Asimetri Informasi Pada Emiten di Indonesia [Impact of IFRS Adoption, Fair Value Information, and Disclosure of Appraiser Services on the Information Asymmetry of Firms in Indonesia] Felisia Novita Sari; Dedhy Sulistiawan; Aurelia Carina Sutanto
DeReMa (Development Research of Management): Jurnal Manajemen Vol 10, No 1 (2015): May
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v10i1.156

Abstract

This study evaluates the impact of IFRS adoption, fair value information of property, plant, and equipment (PPE), and disclosure of appraiser services into a firm's information asymmetry. Information asymmetry is the primary reason for the existence of accounting. Accounting could be a mechanism to enable communication of useful information from insiders to outsiders. IFRS adoption and better disclosure are important factors that avoid exploitation by informed bodies, and protect uninformed investors. Using Indonesian data, this study analyzes two year before and after 2011, an implementation year. This research gives evidence that IFRS adoption is able to decrease information asymmetry. Disclosure of appraiser services is also able to decrease information asymmetry, however, fair value information of PPE is not an important determinant of information asymmetry. Other results present that share prices, share turnover, and firm size can affect information asymmetry. By knowing the factors affecting information asymmetry, information asymmetry problem could be minimized. This study concludes that IFRS implementation and disclosure of appraiser services affect information asymmetry.
Pengaruh Kepemimpinan Spiritual Terhadap Perilaku Etis, Kualitas Kehidupan Kerja, Kepuasan Kerja, Komitmen Organisasional dan Kinerja Karyawan [Influence of Spiritual Leadership on Ethical Behavior, Quality of Work Life, Job Satisfaction, Organizational Commitment, and Employee Performance] Riane Johnly Pio; Umar Nimran; Taher Alhabsji; Djamhur Hamid
DeReMa (Development Research of Management): Jurnal Manajemen Vol 10, No 1 (2015): May
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v10i1.173

Abstract

This study aims to analyze and explain the influence of spiritual leadership to ethical behavior, quality of work life, job satisfaction, organizational commitment and employee performance. The sample in this study was 160 employees working at the Bank of North Sillawesi. Structural Equation Modeling was used as a tool of analysis in this study. The results showed that spiritual leadership had significant influence directly to ethical behavior, but no significant effect on the quality of work life, job satisfaction, organizational commitment and employee performance. Ethical behavior has a direct significant effect on the quality of working life, job satisfaction, and organizational commitment, and indirectly significant effect on employee performance. Quality of work life has a significant direct effect on job satisfaction, organizational commitment and employee performance. Job satisfaction has a direct significant effect on organizational commitment and indirectly has a significant effect on the perforrnance of employees. Organizational commitment has a direct significant effect on the performance of the employee. The findings in this study are the spiritual leadership affects the quality of work life, job satisfaction and organizational commitment through ethical behavior. Spiritual leadership affects the performance of employees through ethical behavior and organizational commitment. Ethical behavior influences employee performance through organizational commitment, and job satisfaction influence on employee performance through organizational commitment.
Pengaruh Kepuasan Kerja Terhadap Kinerja Guru dengan Motivasi Karir Sebagai Variabel Moderasi dan Kepuasan Karir Sebagai Variabel Mediasi pada YP IPPI [Effect of Job Satisfaction on Teacher Performance with Career Motivation as a Moderating Variable and Career Satisfaction as a Mediating Variable at the YP IPPI – Education Foundation/Indonesian Educational Development Institute] Ferdy Ardiansyah; Sylvia Diana Purba
DeReMa (Development Research of Management): Jurnal Manajemen Vol 10, No 1 (2015): May
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v10i1.162

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kepuasan kerja terhadap kinerja guru dengan motivasi karir sebagai variabel moderasi dan kepuasan karir sebagai variabel mediasi pada YP IPPI, Disamping itu, penelitian ini juga bertujuan untuk menguji pengaruh variabel moderasi motivasi karir dan variabel mediasi pada hubungan antara kepuasan kerja dan kinerja. Penelitian ini menyebarkan kuesioner kepada 74 guru dari total 208 guru di YP IPPI di Jakarta dan dilakukan dengan random sampling. Hasil penelitian menunjukkan bahwa kepuasan kerja berpengaruh signifikan terhadap kinerja dengan dimediasi oleh kepuasan karir dan di moderasi oleh motivasi karir, namun temuan yang unik variabel moderasi motivasi karir memberikan dukungan pengaruh yang negatif pada guru-guru di sekolah tersebut.
Bank Diversification Effects on Bank Performance and Risk Profile of Bank in Indonesia Anthony Lukmawijaya; Sung Suk Kim
DeReMa (Development Research of Management): Jurnal Manajemen Vol 10, No 1 (2015): May
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v10i1.158

Abstract

We investigate the relationship of Indonesian bank diversification towards its long term performance and risk profile with Indonesian bank data from 2009 to 2013. Non-interest income to total operating income of the bank measures its bank diversification level. Bank value is measured by the adjusted Tobin's Q and risk profile which is broken down into total risk, idiosyncratic risk, and systematic risk. The result shows that bank non-interest income diversification has a positive influence on its franchise value. There is, however, no strong evidence that diversification can lower a bank's risk profile.
Bridging the Gap Between Theory and Practice Roy H.M. Sembel
DeReMa (Development Research of Management): Jurnal Manajemen Vol 10, No 1 (2015): May
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v10i1.157

Abstract

Some concerns in the field of Business Management regarding the gap between theory and practice have been raised by practitioners and academicians. This keynote speech describes some lessons learned from the academic literature regarding this gap (whether the gap really exists, and if it exists, whether it needs to be bridged or closed, and how to bridge or close this gap), and shares the author's personal and professional experiences of living as both an academician and a practitioner. The main findings of this article are: (1) Yes the gap exists, however, it has to be viewed in a wider perspective to really understand the situation; (2) The gap in a specific area is bad and should become our concern, but in other areas it should not; (3) There are some ways to bridge or close the negative gap; (4) There exists hybrid career opportunities to become professionals that work both as an academician and a practitioner; (5) This new breed of hybrid professionals has a huge potential to bridge the bad theory-practice gap.
Word of Mouth Intention toward Entrepreneurial Restaurant in Shopping Mall Center Surabaya Liza Agustina Maureen Nelloh; Carolina Chandra
DeReMa (Development Research of Management): Jurnal Manajemen Vol 10, No 1 (2015): May
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v10i1.159

Abstract

A shopping mall center as the strategic place to earn profits attracts young entrepreneurs to create new restaurants as their businesses in Surabaya nowadays. This research proposed to see the effectiveness of building a new venture in the shopping mall through a test of word of mouth intention with its antecedents (customer satisfaction, perceived price, service quality, and food quality). To test the hypothesis, the researchers used PLS (Partial Least Square). The result of this research indicated that only perceived price and service quality have significant and positive effect on customer satisfaction, thus food quality had no significant effect on customer satisfaction. Moreover, customer satisfaction had significant and positive effect on word of mouth intention toward the restaurant. Managerial implications of this study will encourage young entrepreneurs to increase the menu, the taste and the variation of the food to improve food quality of his or her new restaurants in a shopping mail center.
Pengaruh Kompetensi Individu, Orientasi Kewirausahaan dan Pesaing dalam Mencapai Keunggulan Bersaing Melalui Kualitas Produk Studi pada UKM Furnitur di Kota Semarang [Effect of Individual Competence, Entrepreneurship Orientation, and Competitive Advantage through a Product Quality Study of UKM Furniture of Semarang] Catarina Cori Pradnya Paramita
DeReMa (Development Research of Management): Jurnal Manajemen Vol 10, No 1 (2015): May
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v10i1.160

Abstract

Kunci penting untuk memenangkan persaingan terletak pada kemampuan perusahaan untuk menciptakan keunggulan bersaing. Sumber daya manusia merupakan modal strategis dalam menciptakan keunggulan bersaing. Orientasi kewirausahaan yang mengacu pada pengambilan keputusan dalam menghadapi pasar akan membantu perusahaan berkembang dengan efektif untuk meningkatkan daya saing. Model lainnya yaitu pesaing berarti pemahaman dalam mcmahami kekuatan jangka pendek, kelemahan, kemampuan, dan strategi jangka panjang dari pesaing utama. Ketiga model ini menawarkan hubungan kompetensi individu, orientasi kewirausahaan dan orientasi pesaing untuk mendapatkan produk sesuai dengan yang diharapkan. Produk yang dihasilkan menjadi produk yang berkualitas akan menjadi produk yang berdaya saing karena produk berkualitas akan menjadi produk unggulan yang diperebutkan konsumen sehingga kualitas produk akan memengaruhi keunggulan bersaing.
Emotional Intelligence Effect and Side of Gender Spritual Intelligence against Performance of Employees in the West Sumatra Staffing Parliament Yusnaena Yusnaena; Alpha Perdana
DeReMa (Development Research of Management): Jurnal Manajemen Vol 10, No 1 (2015): May
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v10i1.161

Abstract

Human resources play an important role in the organization of the company. Although supported by the infrastructure and sufficient financial resources, without the support of human resources who are competent in their respective fields of activities in the organization, the company will not run properly. It is proved that human resources are the key issue and have to be managed as well as possible, because as the key, human resources will determine the success of an organization's operational activities. Provincial Parliament stressed the need for employees who have emotional and spiritual balance accumulated in the form of morality working and able to work together in solid team work. It is necessary for emotional intelligence and spiritual intelligence. But the phenomenon in the field indicates the employee's performance is far from the desired expectation as there are many employees who are less concerned about jobs, less concerned about the peer delay - temporize absence of a sense of community work, is selfishness and want to win yourself all this illustrates the field of emotional intelligence oversight and intelligence spiritual so disturbing to the achievement of actual performance. This study is a descriptive study that compares the explanatory theories with circumstances that occur in the field. The sampling method selected is a total sampling technique. Data was processed using a multiple linear regression analysis formula. The results of this study conclude that the variables Emotional Intelligence have significant positive effect on employee performance in the Secretariat of the West Sumatra Provincial Parliament. The variable Spiritual Intelligence does not significantly influence the performance of employees of the West Sumatra Provincial Parliament Secretariat.

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