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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 165 Documents
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Mekanisme Corporate Governance dan Kecurangan Laporan Keuangan [Mechanisms of Corporate Governance and Financial Statement Fraud] Fitri Ismiyanti; Chintia Prastichia
DeReMa (Development Research of Management): Jurnal Manajemen Vol 10, No 2 (2015): September
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v10i2.171

Abstract

The purpose of this research is to examine factors that may affect fraud on financial statements that could encourage the emergence of corruption by management. This research uses banks as an industry sample because the banking industry is highly regulated and should report their financial statement to a central bank. Meanwhile, banks still frequently have fraudulent financial statements. Good corporate governance mechanisms indicated that banks have the capability to detect fraud in financial statements. This research focuses on testing factors that may affect the financial statements fraud which lead to the corruption of management. The data used in this research is financial statement data. Corporate governance mechanisms tested in this study are the number of commissioners, percentage of independent directors, number of commissioners meeting, percentage of largest share ownership, managerial ownership, long tenure of commissioners, and type of auditor. This research found that the number of commissioners and managerial ownership affects management's fraud, while the number of independent directors, the number of commissioners meeting, a long tenure managing director, large share ownership, and the type of auditor has no effect on fraud.
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.
Pengaruh Struktur Kepemilikan, Ukuran Komite Audit dan Kualitas Audit Terhadap Luas Pengungkapan Kompensasi Manajemen Kunci di Laporan Keuangan [Effects of Ownership Structure and Audit Committee Size on the Disclosure of Executive Management Compensation in Financial Statements] Kristiana Gabriela Astri Astasari; Yeterina Widi Nugrahanti
DeReMa (Development Research of Management): Jurnal Manajemen Vol 10, No 2 (2015): September
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v10i2.165

Abstract

The purpose of this study is to investigate the effect of ownership structure and audit committee's size to the disclosure of executive management compensation in the Financial Statement. The research 's samples are 125 manufacturing companies that listed in Indonesia Stock Exchange in 2012. The results of this research show that managerial ownership and audit committee's size does not have a significant effect to the disclosure of executive management compensation in the Financial Statements. Besides that, institutional ownership has a negative significant effect to the disclosure of executive management compensation in the Financial Statements.
Faktor-faktor Budaya Organisasi, Suatu Studi Pada Prodi Administrasi Bisnis (ADBIS) - Telkom University Bandung [Factors Influencing Organizational Culture: A Study of the Business Administration Program (ADBIS) at Telkom University Bandung] Astadi Pangarso; Renny Rengganis
DeReMa (Development Research of Management): Jurnal Manajemen Vol 10, No 2 (2015): September
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v10i2.172

Abstract

Organizations exist because of the human need for relationships, interaction, communication, and socializing one to another to meet a common goal. Organizational culture becomes an important part that influences the effectiveness of the organization (the term for the fulfillment of the purpose of the organization). This study aims to determine the organizational culture conditions at Prodi Adbis Tel-U by using indicators from the Denison organizational culture model that show involvement, consistency, adaptability and mission. In addition to a theoretical study of the importance of organizational culture, the background for this study is a new formation at Tel-U in which there are Adbis Prodi, in recognition of the organization's culture conditions. Adbis through this research can contribute to gradually building a strong organizational culture where Adbis is aligned with the culture of Tel-U. The research method is a quantitative method with data collection using questionnaires sampling populations of faculty and staff at Prodi Adbis Tel-U with as many as 41 people processed using descriptive statistics. The results showed the overall average of the culture of the organization in the department of the Tel-U Adbis FKB including very low category with the highest score on the mission and the lowest subvariable on involvement.
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.
Effect of Situational Factors and Product on Consumer Buying Decision In Hypermart at Manado City Nova Christian Mamuaya
DeReMa (Development Research of Management): Jurnal Manajemen Vol 11, No 1 (2016): May
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v11i1.193

Abstract

This research aims at (1) understanding and analyzing the effect of situational and non situational (produc) factors, simultaneously or partially, on the consumer buying decision in hypermart at Manado City, (2) understanding and analyzing factor with dominant effect on consumer buying decision in hypermart at Manado City.The observed situational and non situational (product) factors through Belk Theory. Sampling has been developed through accidental sampling, resulting in 60 respondents. Data  have  been  collected  by main instrument of questionnaire, 5-point Likert Scale to measure the respondents’ answer, data analysis using multiple linier regression.Results of research indicate that situational factor and product have significant effect simultaneously or partially on consumer buying decisions in hypermart at Manado City and product assortment has dominant effect on consumer buying decision in hypermart at Manado City.
Pengaruh Biaya Corporate Social Responsibility Terhadap Kinerja Keuangan dan Nilai Perusahaan [Influence of Cost against Corporate Social Responsibility, Financial Performance, and Value] Aditya Satya Yudharma; Yeterina Widi Nugrahanti; Ari Budi Kristano
DeReMa (Development Research of Management): Jurnal Manajemen Vol 11, No 2 (2016): September
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v11i2.206

Abstract

Corporate social responsibility is becoming increasingly important in Indonesia and many companies get into trouble when they do not care about environmental and social issues. The purpose of this research is to analyze the influence of corporate social responsibility expenditure on the financial performance and value of a firm. The samples used in this study were 56 companies listed in the Indonesia Stock Exchange 2012 and 2013. The samples were chosen using the purposive sampling method based on certain designated criterias. Corporate social responsibility expenditure is measured by employee welfare cost and social expenditure for the community. The financial performance is measured by return on assets (ROA) and the firm value is measured by Tobin’s Q ratio. For testing hypothesis, this study used multiple regression analysis. The result of this study showed that the employee welfare cost had a positive effect toward financial performance (ROA) and no effect toward firm value (Tobin's Q) while social expenditure for community had no effect toward financial performance (ROA) and firm value (Tobin’s Q).
Intensi Berwirausaha Pada Pelajar Kelas Ekstrakurikuler Kewirausahaan SMAK St. Louis 1 Di Surabaya [The Entrepreneurship Intentions of Entrepreneurship Students in Extracurricular Classes at SMAK St. Louis 1 in Surabaya] Gregorius Romaryo Tanubun; Maichal Maichal
DeReMa (Development Research of Management): Jurnal Manajemen Vol 11, No 2 (2016): September
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v11i2.233

Abstract

The purpose of this research is to understand: (1) the influence of family on entrepreneur intention; (2) the impact of entrepreneurial study on entrepreneur intention; and (3) the difference in entrepreneurial intention among an entrepreneurial class of students at SMAK St. Louis 1 in Surabaya. The population of this research is students of an entrepreneurial class at SMAK St. Louis 1 in  Surabaya. The sampling technique used is census with 40 respondents as samples. This research is a quantitative research with multiple regression method and independent samples t-test with SPSS 23 as analysis tool. The findings of this research indicate that: (1) family variable (K) reacts significantly negative towards entrepreneurial intention (IB), (2) entrepreneurial education variable (PK) reacts significantly towards entrepreneurial intention (IB), and (3) no difference is found between men and women.
Pengaruh Struktur Kepemilikan Terhadap Kinerja Dengan Value Added Intellectual Capital Coefficient (VAIC) Sebagai Variabel Intervening [The Influence of Ownership Structure on Performance with Value Added Intellectual Capital Coefficient (VAIC) as an Intervening Variable] Fitri Ismiyanti; Anggita Rebbica Hamidya
DeReMa (Development Research of Management): Jurnal Manajemen Vol 12, No 1 (2017): May
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v12i1.340

Abstract

Development of science, innovation, and economics shifts the view of how to run a labor-based business into a knowledge-based business. Intellectual capital (IC), which is based on the competitive advantage of companies, is considered as one of the hidden assets that contributes to the measurement of companies’ value. Value Added Intellectual Capital Coefficient (VAICTM) is a method developed by Pulic, which became the standard to gauge IC on research in various countries. Ownership structure has indicated effects on VAICTM, because shareholder’s governance reflects the control and supervision of company's assets and performance. VAICTM also has indicated impacts on ROE and company’s market performance, which is proxied by Q  Ratio Modification. The purpose of this study is to measure the effect of ownership structure, such as managerial, domestic institutional, foreign institutional, and government ownership on VAICTM, as well as the influence of VAICTM to the ROE and Q  Ratio Modification on 218 observations of listed companies on the Indonesia Stock Exchange in the period of 2009-2011 using the recursive regression analysis method. The results showed a significantly negative effect of government ownership on VAICTM, and VAICTM had a significantly positive effect on ROE and Q  Ratio Modification.BAHASA INDONESIA ABSTRAK: Perkembangan ilmu pengetahuan, inovasi, dan ekonomi menggeser pandangan cara menjalankan bisnis yang berbasis tenaga kerja (labor-based business) menjadi bisnis yang berkarakter ilmu pengetahuan (knowledge-based business). Intellectual capital (IC) yang bertumpu pada keunggulan bersaing perusahaan dianggap menjadi salah satu hidden assets yang berkontribusi terhadap pengukuran nilai perusahaan. Value Added Intellectual Capital Coefficient (VAICTM) adalah metode yang dikembangkan oleh Pulic, yang menjadi standar pengukur IC pada banyak penelitian di berbagai negara. Struktur kepemilikan diindikasikan memiliki efek terhadap VAICTM, karena tata kelola pemegang saham tersebut mencerminkan pengendalian dan pengawasan aset dan kinerja perusahaan. VAICTM juga diindikasikan memiliki dampak terhadap pendapatan bersih per ekuitas (ROE) dan kinerja pasar perusahaan, yang diproksikan dengan Modifikasi Q Ratio. Tujuan penelitian ini adalah mengukur pengaruh struktur kepemilikan manajerial, domestik, asing, dan pemerintah terhadap VAICTM, serta pengaruh VAICTM tersebut terhadap ROE dan Modifikasi Q Ratio atas 218 pengamatan yang tergabung dari berbagai sektor perusahaan yang terdaftar di BEI pada periode 2009-2011 dengan metode analisa recursive regression. Hasil penelitian menunjukkan kepemilikan pemerintah berpengaruh negatif signifikan terhadap VAICTM, dan VAICTM berpengaruh positif signifikan terhadap ROE dan Modifikasi Q Ratio.
Customer Showrooming Behavior and the Effect on Salesperson Performance Isabelle Sarah Astari; Juanna Judith Huliselan; Martinus Tjhia Tjen Jong
DeReMa (Development Research of Management): Jurnal Manajemen Vol 12, No 2 (2017): September
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v12i2.525

Abstract

Indonesia has become the biggest market for e-commerce as it has 250 million inhabitants. Growth of internet and online shopping has made retailers expand their businesses via smartphones. Shopping channels via the internet has given customers another channel to get information and buy products without visiting brick-and-mortar stores. This channel multiplicity potentially leads customers to do showrooming. In this research, showrooming in Indonesia will be explored with sunglasses as the research object and optic salespersons as the research subject. There are 178 samples collected in total for this research with 154 of them being used. Primary data is taken from optic salespersons at a prominent optics store in Jakarta. Partial Least Square (PLS) is used as the data analysis method. The research results show that perceived showrooming behavior has a positive and significant effect on self-efficacy and salesperson performance. Moreover, salesperson self-efficacy also has a positive and significant effect on salesperson performance. Meanwhile, coping and cross-selling strategies have a moderate positive but not a significant effect.  These results reflect that salespersons do not respond negatively to customer’s showrooming behavior such as price comparison, window shopping, product information, product availability, and shopping via smartphone in front of the salesperson. Salespersons feel optimistic and confident when customers come  because they have been trained for customer orientation, availability of supervisory support, and belief that the customer will do their transaction in brick-and-mortar stores if they give a good explanation about the product.Bahasa Indonesia Abstrak: Indonesia telah menjadi pasar E-Commerce terbesar yang memiliki 250 Juta pengguna pertumbuhan Internet dan online shopping telah menjadikan Retailer berkembang bisnisnya melakui smart phone. Berbelanja melalui saluran Internet telah memberikan pelanggan untuk mendapatkan informasi dan membeli produk-produk tanpa mengunjungi toko secara fisik. Dengan cara ini pelanggan berpotensi untuk melakukan Showrooming. Pada penelitian ini akan diteliti mengenai showrooming di Indonesia  Produk yang akan diteliti adalah kaca mata sebagai objek dan tenaga penjual di optik sebagai subjek penelitian. Dari 178 sample yang dikumpulkan untuk penelitian ini hanya 154 yang dapat digunakan, data Primar diambil dari tenaga penjual di toko kaca mata di Jakarta. Hasil penelitian menunjukan bahwa Perceived Showrooming Behavior memiliki pengruh positif dan signifikan, terhadap self efficacy dan Kinerja tenaga penjual. Dan juga Self Efficacy  memiliki pengaruh signifikan dan positif  terhadap Kinerja tenaga penjual  Toko Kacamata, sementara itu Coping dan Cross Selling Strategies memiliki pengaruh yang moderat positif namun tidak berpengaruh signifikan. Hasilnya menunjukan bahwa tenaga penjual tidak menanggapi secara negatif terhadap showrooming yang dilakukan oleh Pelanggan antara lain seperti perbndingan harga, window shooping, informasi produk, ketersediaan barang, berbelanja online didepan tenaga penjual, Tenaga penjual tetap optimis dan percaya diri ketika kedatangan pelanggan karena mereka telah di latih umtuk berorientasi terhadap pelanggan ketersediaanya dukungan dari Supervisi dan percaya bahwa pelanggan akan bertransaksi pada toko fisik apabila mereka menjelaskan dengan baik terhadap produk yang di jual.

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