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Performance
Published by Universitas Jenderal Soedirman
ISSN : -     EISSN : 26158094     DOI : -
Core Subject : Education,
Education
Performance is our bianually peer-reviewed journal, designed to accommodate research articles in the domain of management science. This journal has been published by Faculty of Economics and Business, Universitas Jenderal Soedirman since 2003. We invite articles in all functional area of management, which mainly about (but not limited to) Human Resource, Marketing, Financial, Operational and Strategic Management.
Arjuna Subject : -
Articles 12 Documents
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Search results for , issue "Vol 12 No 1 (2010): Performance" : 12 Documents clear
PERILAKU OPORTUNISTIK MANAJERIAL, KEBIJAKAN DIVIDEN, DAN MEDIASI PROFITABILITAS Muhamad Umar Mai
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 12 No 1 (2010): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

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Abstract

This study aims to examine the influence of managerial opportunistic behavior on dividend policy, either directly or through an intervening variable as a profitability. The population of this research is the manufacturing companies listed in Indonesia Stock Exchange with the observation period starting in 2001 until the year 2007. Data collection method used was purposive sampling, and obtained as many as 154 sample firms. Furthermore, testing of all hypotheses in this study used path analysis through Amos program package 16.0. Results showed that: 1) managerial opportunistic behavior as proxy for business risk (systematic risk) have a positive effect and significant on profitability; 2) profitability and managerial opportunistic behavior with a proxy of debt to asset ratio have a positive influence and significant on dividend policy; and 3 ) profitability does not mediate the relations of causality between managerial opportunistic behavior and dividend policy.
EVALUASI PENYESUAIAN TARIF DASAR PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN PURBALINGGA Suliyanto Suliyanto
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 12 No 1 (2010): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

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Abstract

Conditions of macroeconomic, increase of equipment/piping price, chemicals, generators operating costs and tax of groundwater affect to operational costs PDAM Kabupaten Purbalingga, hence the need for tariff adjustments. Analysis tools used in this study is the Break Even Point (BEP) in accordance with the Permendagri Number 02 Year 1998 About the Guidelines on Water Tariff Determination The Regional Water Company. Based on the analysis results that basic tariff PDAM Purbalingga is Rp. 1261 per m3, so that PDAM Kabupaten Purbalingga needs to adjust rates by taking into account the level of ability to pay from their customers. Tariff adjustments must be accompanied by an increase in service to customers, thus increasing customer sacrifices will be balanced by an increase in the value (service) from PDAM Kabupaten Purbalingga.

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