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All Journal JURNAL MANAJEMEN DAN AKUNTANSI Jurnal Manajemen Akuntansi dan Bisnis Journal of Economics, Business, & Accountancy Ventura JAM : Jurnal Aplikasi Manajemen Jurnal Manajemen STIE Muhammadiyah Palopo Conference on Innovation and Application of Science and Technology (CIASTECH) Proceeding of National Conference on Accounting & Finance Journal of Islamic Accounting and Finance Research JIM (Jurnal Ilmu Manajemen) Widyagama National Conference on Economics and Business (WNCEB) Journal of Public Accounting (JPA)
Gunarianto Gunarianto
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Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS EARNING PER SHARE DAN RETURN ON EQUITY SERTA TINGKAT BUNGA DEPOSITO TERHADAP HARGA SAHAM PERBANKAN DI BURSA EFEK INDONESIA -, Gunarianto -
JURNAL MANAJEMEN DAN AKUNTANSI Vol 1 (2012): Agustus 2012
Publisher : JURNAL MANAJEMEN DAN AKUNTANSI

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Abstract

Abstract: The purpose of this research is to know how much the influence of EPS, ROE, Interest Rates on stock prices with the object of the research is by taking the financial report data in 2006 to 2010 on group of finance that listed on Indonesian Stock Exchange and Interest Rates of bank that has been go public. The analysis showed that the EPS, ROE and deposit rates that have been formulated to explain significantly the occurrence of changes in stock prices at the banking company. Of note also that the analysis, the dominant variables affecting the stock price is in the interest rate of deposits with a pattern of relationships in the opposite direction. Thus the results of this study can be used as a basic assumption for potential investors in assessing a company, before making any purchases of shares in the company concerned. Keywords: Earning Per Share (EPS), Return on Equity (ROI), Interest Rate
Kontribusi Manajemen Fungsional dalam Implementasi Strategi Perusahaan terhadap Pencapaian Kinerja Perusahaan Manufaktur Berdasarkan Pendekatan Balanced Scorecard (Survey Pada Perusahaan Manufaktur Berskala Besar di Kota Surabaya) -, Gunarianto -
Jurnal Manajemen Akuntansi dan Bisnis Vol 6, No 1: April 2008
Publisher : Jurnal Manajemen Akuntansi dan Bisnis

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Abstract

The purpose of this research is to analyze the contribution of functional management in the implementation of firm strategy which consists of 1) production management, 2) marketing management, 3) financial management, 4) research and development, and 5) human resources management toward the achievement of firm performance based on Balanced Scorecard approach both simultaneously and partially. This research was carried out on large scale manufacture firms in Surabaya. The data collecting was carried out by spreading questionnaires to five functional managers in technical method of simple random sampling. The population in this research are 83 large scale manufacture firms. There are 45 firms used as samples analyzed by using Yamane formula and precision of 10 %. The writer use regression analysis model to analyze data and test the hypothesis. The result of this research and hypothesis testing show that 1) simultaneously, functional management in the implementation of firm strategy gives positive contribution to performance achievement of manufacture firms based on balanced scorecard approach, 2) Partially functional management consist of: 1) production management, 2) marketing management, 3) financial management, 4) research and development, and 5) human resources management in the implementation of firm strategy gives positive and significant contribution to performance achievement of manufacture firm based on the balanced scorecard approach Keywords: Performance, Strategy, Balanced Scorecard.
MODEL PENGEMBANGAN ONE TAMBON ONE PRODUCT DALAM UPAYA PEMBERDAYAAN UMKM SEBAGAI STRATEGI MENINGKATKAN DAYA SAING DAN AKSES PASAR UNTUK MEMASUKI PASAR ASEAN DI MALANG RAYA Gunarianto, .; Mulyono, .
Conference on Innovation and Application of Science and Technology (CIASTECH) CIASTECH 2018 "Inovasi IPTEKS untuk mendukung Pembangunan Berkelanjutan"
Publisher : Universitas Widyagama Malang

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Abstract

Pengembangan sektor dan produk unggulan daerah melalui gerakan One Tambon One Product adalah mengembangkan produk unggulan daerah yang memiliki potensi pemasaran lokal maupun global, mengembangkan dan meningkatkan kualitas serta nilai tambah produk agar dapat bersaing maupun meningkatkan akses pasar. Tujuan jangka panjang dari penelitian ini adalah tersusunnya konsep One Tambon On Product UMKM daerah Malang Raya yang menyeluruh. Tujuan khususnya ini adalah 1) Menemukan sektor atau komoditas unggulan yang memberikan kontribusi terbesar terhadap pertumbuhan ekonomi Malang Raya; da n 2) Menemukan model pengembangan OTOP UMKM Daerah di Malang Raya sebagai pilot project disertai dengan monitoring dan evaluasi untuk mendapatkan model yang lebih komperhensif. Objek penelitian ini adalah Usaha Mikro, Kecil dan Menengah (UMKM) yang ada di Malang Raya. Metode analisis data dengan menggunakan pendekatan penetapan long list komoditas unggulan, Proses Hirarki Analitis (AHP) terdiri dari tiga tahapan yaitu: membangun hirarki, survey, dan análisis hasil survey, serta dengan menggunakan metode pendekatan analisis rantai nilai yang diperkuat dengan diskusi pakar (Focus Group Disscusion). Hasil penelitian menemukan bahwa yang menjadi komoditas unggulan di Kota Malang adalah: perdagangan jenis sayuran, ikan dan sejenisnya (pasar basah), perdagangan skala besar (grosir), dan perdagangan campuran (garmen, elektronik, dan lainnya). Komoditas unggulan Kabupaten Malang adalah: industri makanan; industri kayu; industri logam; dan industri anyaman/gerabah/keramik.
Efek Mediasi Work Engangement terhadap Kinerja Individu Berbasis Leader Member Exchange dan Iklim Organisasi Erlangga Dipo Prayugo; Gunarianto Gunarianto; Adya Hermawati
Jurnal Manajemen STIE Muhammadiyah Palopo Vol 7, No 2 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurman.v7i2.886

Abstract

Abstrak Tujuan penelitian adalah untuk mendapatkan bukti empiris mengenai pengaruh Leader Member Exchange dan iklim organisasi terhadap kinerja, serta peran work engagement sebagai variabel mediasi dengan melakukan studi pada Personil Depo Pemeliharaan 30 Lanud Abdulrachman Saleh Malang, mencakup Tamtama, Bintara, dan Perwira yang berjumlah 250 personel. Teknik penarikan sampel yang digunakan yaitu Proportional Random Sampling. Ukuran sampel ditentukan dengan rumus slovin yang dibulatkan menjadi 100 responden. Berdasarkan data mentah atau data primer yang terkumpul dari responden, selanjutnya diproses melalui software:1) SPSS for windows yang menghasilkan informasi atau data untuk keperluan analisis karakteristik responden dan statistik deskriptif, dan 2) Smart Partial Least Square (PLS) yang menghasilkan data untuk keperluan pengujian instrumen penelitian (outer model) dan analisis statistik inferensial berupa analisis jalur (inner model), dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa Leader Member Exchange yang semakin baik mampu meningkatkan work engagement. Iklim organisasi yang semakin baik mampu meningkatkan work engagement. Leader member exchange yang semakin baik tidak mampu meningkatkan kinerja. Iklim organisasi yang semakin baik mampu meningkatkan Kinerja. Work engagement yang semakin baik mampu meningkatkan kinerja. Leader member exchange yang semakin baik mampu meningkatkan kinerja yang dimediasi work engagement. Iklim Organisasi yang semakin baik mampu meningkatkan Kinerja yang dimediasi work engagement.Kata Kunci: Leader Member Exchange, Iklim Organisasi, Work Engagement, Kinerja.Abstract The purpose of the study was to obtain empirical evidence regarding the influence of Leader-Member Exchange and organizational climate on performance, as well as the role of work engagement as a mediating variable by conducting a study on the Personnel of the Maintenance Depo 30 Abdulrachman Saleh Malang Air Force Base, including enlisted personnel, non-commissioned officers, and officers totaling 250 personnel. The sample size was determined by the slovin formula, which was rounded up to 100 respondents. Based on raw data or primary data collected from respondents, then processed through software: 1) SPSS for windows which produces information or data to analyze respondent characteristics and descriptive statistics, and 2) Smart Partial Least Square (PLS), which produces data to test research instruments (outer model) and inferential statistical analysis in the form of path analysis (inner model), and hypothesis testing. The results showed that a better Leader-Member Exchange could increase work engagement. A better organizational climate can increase work engagement. Leader-Member Exchange that is getting better is not able to improve performance. A better corporate environment can improve performance. Better work engagement can improve performance. Better leader-member exchange can improve performance mediated by work engagement. Better organizational climate can improve performance mediated by work engagement.Keywords: Leader Member Exchange, organizational climate, work engagement, performance.
Application Influence of The Competitive Advantage Strategy and Total Quality Management Towards Corporation Performances (Study in The Manufacturing Corporation Certificates of ISO 9000 in East Java) Gunarianto -
Jurnal Aplikasi Manajemen Vol 9, No 2 (2011)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research is aimed at obtaining empirical evidence and perfect understanding about influence phenomenas of the competitive advantage strategy application and Total Quality Management towards manufacturing corporation performances obtaining certificates of ISO 9000 in East Java.Contribution of this research is expected to be able to provide ideas about the scientific development in the fields of Strategic Management, Cost Management and Operational Management. Especially for corporations and professionals, this research is expected to provide contribution to the setting of strategic plan, application of Total Quality Management and performance appreciation using Balanced Scorecard perspective.Census research method is applied in this research. While the research type is descriptive-verificative. To test the hypothesis used method of Structural Equation Modeling and Principle Component Analysis is applied. Results of the descriptive analysis show that application influence of the competitive advantage strategy and Total Quality Management, towards corporation performances is proved to be categorically high. Application on each perspective existing in the Balanced Scorecard is also proved to be categorically high.Results of the hypothesis test show that application influence of the competitive advantage strategy towards corporation performance is 34%, application influence of Total Quality Management towards corporation performance is 21%. Simultaneously application influence of the competitive advantage strategy and Total Quality Management towards corporation performance is 91 %.This research implies that application of competitive advantage strategy, and Total Quality Management are proved to provide positive and significant contribution towards manufacturing corporation performance.Keywords: Competitive Advantage Strategy, Total Quality Management, Balanced Scorecard, Certificate of ISO 9000, Stretegic Busines Unit
Perumusan Konsep Kebijakan Peningkatan Kualitas Sentra Industri Mikro dan Kecil Kota Blitar Gunarianto Gunarianto
Jurnal Aplikasi Manajemen Vol 6, No 1 (2008)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research is aimed formulating quality increase of policy concept of micro and small industry centre located in Blitar city. Contribution of this research is expected to able to create the above quality increase of policy concept of micro and small industry centre located in Blitar city. Research method used is survey method, using Participatory Research Appraisal (PRA), Focus Group Discussion (FGD), processed by Structural Equation Modelling and SWOT analysis. Results of empirical analysis show that instituonalization significantly has a positive influence upon marketing, production, human resource and finance, each of with has, coeficients of 0,524, 0,471, 0,361 and 0.495. And, infrastructure factor having dominant influence upon human resource (0,472), followed by marketing (0,289), finance (0.276). Internal factor having significant influence upon working performace is marketing and production, each of with has coefficient of 0.547 and 0.128. This research implies that commitment and sinergy from all related sides is needed to succeed formulation result of general model development of micro and small industry centre located in Blitar city so that it will be successfully implemented.
THE INFLUENCE OF INDIVIDUAL RANK AND WORKING EXPERIENCE ON PROFESSIONALISM OF INTERNAL AUDITOR (Study on Internal Auditors of Public Corporation at Manufacturing Sector Listed in The Jakarta Stock Exchange) Gunarianto Gunarianto
Journal of Economics, Business, & Accountancy Ventura Vol 13, No 1 (2010): April 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.421

Abstract

One of the causes of economic crisis and failure experienced by a number of Indonesian companiesis the corporate governance. If the internal audit can be properly implemented, it will contribute to improving the process of corporate governance, risk management, and managementcontrol. This research attempts to obtain empirical evidence and better understanding concerning: (1) ) the correlation between individual rank with working experience in manufacturingsector listed at the JSX; (2) the influence of individual rank and working experience on the internal auditors professionalism of public companies in manufacturing sector listed at the JSX either partially and simultaneously. The type of research employed in this study is causal relationship by using the census method for 120 internal auditors of public companies in manufacturing sector at the JSX. The data this study consist of both primary and secondarydata. Reliability and validity tests were conducted to examine the questionnaires. SEM (Structural Equation Modeling) is used to examine the correlation as well as the effect of the variable. It was found that (1) there is correlation between individual rank and internal auditorsworking experience and between internal auditors working experience (R2 =0.52); (2) individual rank and working experience partially influence the internal auditors professionalismfor with the levels of influence are 6%, and 20% respectively, whilst their simultaneous effect is 30%.
PENGARUH LINGKUNGAN KERJA DAN PENEMPATAN HOME BASE TERHADAP KEPUASAN KERJA SERTA IMPLIKASINYA PADA KINERJA ACCOUNT REPRESENTATIVE KANTOR PELAYANAN PAJAK PRATAMA SURABAYA AREA JAGIR WONOKROMO Syaiful Muslimin; Gunarianto Gunarianto; Nasharuddin Mas
JIM (Jurnal Ilmu Manajemen) Vol 5, No 3 (2019): JURNAL ILMU MANAJEMEN
Publisher : BADAN PENERBITAN UNIVERSITAS WIDYAGAMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jim.v5i3.1795

Abstract

Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh lingkungan kerja dan penempatan home base terhadap kinerja account representative, baik secara langsung, maupun melalui mediasi kepuasan kerja. Pendekatan penelitian menggunakan penelitian kuantitatif. Populasi dan Sampel adalah Account Representative di Kantor Pelayanan Pajak Pratama Surabaya Area Jagir Wonokromo sebesar 85 responden. Data diperoleh melalui kuesioner. Analisis data menggunakan Analisis Jalur. Temuan penelitian ini adalah lingkungan kerja berpengaruh signifikan terhadap kepuasan kerja dan juga berpengaruh signifikan terhadap kinerja account representative apabila melalui mediasi kepuasan kerja. Tetapi, jika secara langsung lingkungan kerja tidak berpengaruh signifikan terhadap kinerja account representative. Namun demikian, untuk variabel penempatan home base, baik secara langsung maupun melalui mediasi kepuasan kerja adalah berpengaruh signifikan. Temuan ini didukung oleh statistik deskriptif yang berada pada skor tinggi sampai dengan sangat tinggi. Kata kunci: Lingkungan Kerja, Penempatan Home Base, Kepuasan Kerja, Kinerja Account Representative.Abstract: This study aims to analyze the effect of work environment and home base placement on account representative performance, either directly or through mediating job satisfaction. The research approach uses quantitative research. Population and Sample are Account Representative at Jagir Wonokromo Primary Tax Office Surabaya Area of 85 respondents. Data obtained through a questionnaire. Data analysis using Path Analysis. The findings of this study are that the work environment has a significant effect on job satisfaction and also has a significant effect on account representative performance if it is mediated through job satisfaction. However, if the work environment directly does not have a significant effect on account representative performance. However, for the home base placement variable, both directly and through mediation, job satisfaction has a significant effect. This finding is supported by descriptive statistics which range from high to very high scores. Keywords: Work Environment, Home Base Placement, Job Satisfaction, Account Representative Performance.
PENGARUH CSR DAN PROFITABILITAS PADA NILAI PERUSAHAAN DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PROPERTY/REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2018 aliyah ramadhani; sodik sodik; gunarianto gunarianto
JIM (Jurnal Ilmu Manajemen) Vol 7, No 1 (2021): JURNAL ILMU MANAJEMEN
Publisher : BADAN PENERBITAN UNIVERSITAS WIDYAGAMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jim.v7i1.2542

Abstract

ABSTRACT This study is aimed at obtaining empirical evidence, testing and explaining the effect of profitability, capital structure and leverage on earnings management in LQ-45 companies listed on the IDX. This type of research uses a quantitative approach. The research population is all LQ-45 companies listed on the IDX. Data analysis using Multiple Linear Regression Analysis with SPSS 26 software.The results of this study indicate that the profitability variable affects earnings management, when there is a moderating variable firm size, firm size will strengthen the influence of profitability on earnings management. The capital structure variable has an effect on earnings management, when there is a moderating variable, it strengthens the effect of capital structure on earnings management. Leverage variable affects earnings management, when there is a firm size moderating variable, leverage has no effect on earnings management, so firm size moderation weakens the leverage effect on earnings management. Simultaneously, profitability and capital structure as well as leverage affect earnings management which is moderated by firm size. Among the independent variables (profitability, capital structure and leverage) that affect earnings management, the most dominant is the profitability variable.Keywords: Profitability, Capital Structure, Leverage, Earnings Management. ABSTRAK Penelitian ini ditujukan untuk memperoleh bukti empiris, menguji dan menjelaskan mengenai pengaruh profitabilitas, struktur modal dan leverage terhadap manajemen laba pada perusahaan LQ-45 yang terdaftar pada BEI. Jenis Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitiannya adalah seluruh perusahaan LQ-45 yang terdaftar pada BEI. Analisis data menggunakan Analisis Regresi Linier Berganda dengan software SPSS 26.Hasil Penelitian ini menunjukkan bahwa Variabel profitabilitas berpengaruh terhadap manajemen laba, ketika ada variabel moderasi firm size maka firm size akan memperkuat pengaruh profitabilitas terhadap manajemen laba. Variabel struktur modal berpengaruh terhadap manajemen laba, ketika ada variabel moderasi maka memperkuat pengaruh struktur modal terhadap manajemen laba. Variabel leverage berpengaruh terhadap manajemen laba, ketika ada variabel moderasi firm size maka leverage tidak berpengaruh terhadap manajemen laba maka moderasi firm size memperlemah pengaruh leverage terhadap manajemen laba. Secara simultan profitabilitas dan struktur modal serta leverage berpengaruh terhadap manajemen laba yang dimoderasi firm size. Diantara variabel independen (profitabilitas, struktur modal dan leverage) yang mempengaruhi manajemen laba, yang paling dominan adalah variabel Profitabilitas.Kata Kunci: Profitabilitas, Struktur Modal, Leverage, Manajemen Laba.
PENGARUH GOOD CORPORATE GOVERNANCE DAN PERILAKU TERMOTIVASI SERTA STRATEGI BISNIS TERHADAP KINERJA PERUSAHAAN MELALUI EARNING MANAJEMEN DENGAN FIRM SIZE SEBAGAI VARIABEL CONTROL MOCHAMMAD NUR HIDAYAT; NASHARUDDIN MAS; GUNARIANTO GUNARIANTO
JIM (Jurnal Ilmu Manajemen) Vol 7, No 2 (2021): JURNAL ILMU MANAJEMEN
Publisher : BADAN PENERBITAN UNIVERSITAS WIDYAGAMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jim.v7i2.2992

Abstract

ABSTRACT This reseach aims to obtain empirical evidence, to examine and to explain the effect of good corporate governance, motivated behavior, business strategies and earnings management on performance in coal companies in Indonesia that go public on the Indonesia Stock Exchange. The results of this research is expected to contribute to the development of accounting science, especially positive accounting theory, agency theory, and creative accounting practices, that has been rarely used as material for study in Indonesia. This was quantitative research. The research design was census with criteria for 22 coal companies that went public on the Indonesia Stock Exchange. Data analysis used logistic regression and ordinary regression by using the Method of Successive Interval to increase the scale of measurement and analyzed using SPSS 24 software. The results of the analysis identified that there was a significant or insignificant effect on the variables of Good Corporate Governance, Motivated Behavior, Business Strategy, Earnings Management, Performance.Keywords: Good Corporate Governance, Motivated Behavior, Business Strategy, Earning Management, Performance.ABSTRAKPenelitian ini ditujukan untuk memperoleh bukti empirik, menguji dan menjelaskan mengenai pengaruh good corporate governance, perilaku termotivasi, strategi bisnis dan earning Management terhadap kinerja pada perusahaan batu bara di Indonesia yang go public di BEI. Hasil penelitian ini diharapkan memberikan sumbangan untuk pengembangan ilmu akuntansi khususnya positive accounting theory, agency theory, dan creative accounting practices yang sampai saat ini masih jarang dijadikan bahan kajian secara seksama di Indonesia.Jenis penelitian ini adalah kuantitatif. Rancangan penelitiannya adalah sensus dengan kriteria terhadap 22 perusahaan batubara yang go public di Bursa Efek Indonesia. Analisis data dengan menggunakan regresi logistic dan regresi biasa dengan terlebih dahulu menggunakan Method of Successive Interval untuk menaikkan skala pengukurannya dan dianalisis menggunakan software SPSS 24. Hasil analisis menunjukkan bahwa terdapat pengaruh signifikan maupun tidak signifikan pada variabel Good Corporate Governance, Perilaku Termotivasi, Strategi Bisnis, Earning Management, KinerjaKata kunci:    Good Corporate Governance, Perilaku Termotivasi, Strategi Bisnis, Earning Management, Kinerja.
Co-Authors . Mulyono Abd. Mujib ADI SANTOSO Adya Hermawati Alfiana Alfiana aliyah ramadhani Andika Ralunan Dewi Rinjani Amalia Dwi Anggarani Eko Teguh Leksono Erlangga Dipo Prayugo Hartini Prasetyaning Pawestri Hatini P.P Irfan Fatoni Khojanah Hasan Khojanah Khojanah Krisdamayanti Oktavia M. Rizki Satria Hutama Mareta Krisdayanti Maria Yosefa Piris De Yesus Michael Oscar De Anthonio Sudi MOCHAMMAD NUR HIDAYAT muchlis mas'ud Nasharuddin Mas Novia Istianing Astuti Nuri Dwina Ariusta Rahayu Puji Suci Rohadatul ‘Aisy Atikah Putri Siti Maria Wardayati Sodik Sodik Syaiful Muslimin Tohari Tohari Toni Dwi Putra Untung Wahyudi WIWIK PURWANTI