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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 16 Documents
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Search results for , issue "Vol 6 No 1 (2007): Performance" : 16 Documents clear
ANALISIS KEBUTUHAN MODAL KERJA DITINJAU DARI TINGKAT PERPUTARAN OPERASI PERUSAHAAN PADA PDAM KABUPATEN BANYUMAS PURBALINGGA DAN BANJARNEGARA Lestari, Sri; Widyastuti, Umi; Sarwin, Sarwin
Performance Vol 6 No 1 (2007): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.888 KB)

Abstract

Basically the meaning of working capital is the capital needed by the company to finance company’s operation daily. The need of working capital for a company can be reflected from it’s sales scale volume. By the sales scale volume owned by the company, the activity level of company’s operation can be determined.The aims of research are first to analyze the tendence of working capital turnover development level observed from sales level and the tendency of working capital need observed from company’s operation turnover level at Drinking Water Loco Company of Banyumas, purbalingga and Banjarnegara Regency. It is Limited on company’s functional working capital which includes working capital elements, they are cash, inventory and account receivable. The data collected includes six year data, that is from 2000 till 2005.As the result of the research, it can be concluded that working capital turnover at PDAM Banyumas, Purbalingga and banjarnegara Regency from 2000 till 2005 tends to reduce if be folowed the sales increase and the need of working capital tends at PDAM Banyumas, Purbalingga dan Banjarnegara Regency to increase.From this research, it can be implicated that PDAM Banyumas, Purbalingga and Banjarnegara Regency must effort working capital turnover periode isn’t too long and the third Regency must pay more attention on the size of its sales level in order to create sufficient amount of working capital need suitable with company’s activity level.
ANALISIS KINERJA SAHAM DAN PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN YANG MELAKUKAN IPO DI BURSA EFEK JAKARTA TAHUN 2000-2004 Indriyani, Irma; Jaryono, Jaryono; Suwaryo, Suwaryo
Performance Vol 6 No 1 (2007): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.953 KB)

Abstract

The research entitled “The Analysis of The Stocks Performance and Earnings Management Practice on Companies Issuing Initial Public Offering (IPO) at Jakarta StockExchange (JSX) Year 2000-2004” used secondary data. Hypotheses proposed in this research were : 1. The short-term stocks performance was outperformed, whereas long-term stocks performance was underperformed. 2. There was a significance gap between short-term stocks performance and long-term stocks performance. 3. There was earnings management practice one year before go public. 4. There was a significant correlation between earnings management before go public and long-term stocks performance. To test the first and second hypotheses was used statistical test such as one sample ttest and paired sample t-test of abnormal return on each observation period. Short-term stocks performance was measured by length of time such as one month and three months after IPO. Meanwhile, long-term stocks performance was measured by length of time such as 12 and 24 months after IPO.The result of statistical analysis showed that short-term stocks performance was outperformed, whereas long-term stocks performance was underperformed. This wassupported by the t calculation of one-month period (3,523) and three months periods (3,618) were bigger than t table (1,9966 and 1,9925). Meanwhile, t calculation 12 months period (-0,185) and 24 months periods (-1,861) were less than t table (1,9917 and 1,9886). The result of paired sample t-test was 4,857 on the level of significance 0,05. It showed that there was a significance gap between short-term stocks performance and longterm stocks performance. To know wether there was earnings management practice one year before go public was used discretionary accruals measurement by using Friedlan approach (1994). Then, statistical test was used as well to support the result of this research. The result of discretionary accruals measurement, Wilcoxon test, and Sign test showed that there was a signal showing earnings management practice by implementing income increasing discretionary accrual method one year before go public. To test the last hypotheses was used Pearson Product Moment Correlation test. The result showed that there was a insignificance negative correlation (-0,151) between earnings management before go public and long term stocks performance.
ANALISIS PENGARUH KEBUDAYAAN, SOSIAL, KEPRIBADIAN DAN PSIKOLOGIS TERHADAP KEPUTUSAN PEMBELIAN SHAR’E (Survei pada nasabah Bank Muamalat Indonesia Cabang Purwokerto Darmawati, Dwita; Subekti, Bambang; Setyawati, Sri Murni; Sumarsono, Sumarsono
Performance Vol 6 No 1 (2007): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.809 KB)

Abstract

The aims of research are first to find out and analyze the effect of culture, social, personality and psychology on buying decision of shar’e product. The second it aims to find out and analyze which of the four factors has the greatest effect on buying decision of Shar’e product. Sample of this research consist of 100 customer of Bank Muamalat Indonesia Purwokerto Branch. Path analysis is the instrument used to find out the direct or indirect effect of the four variables on customers buying decision. Based on the result of analysis using F-test and t-test shows that that only personality variable (X3) and psycology variable (X4) have significant effect on Shar’e product buying decision, as they are greater than t-table Next based on the result of calculation, it has got that Path coeficient of personality variable greater than Path coefficient of psychology variable. It shows that effect of personality variable is greater than psychology variable.
PENGARUH ISU PEMAKAIAN FORMALIN TERHADAP PERSEPSI MASYARAKAT DI PURWOKERTO Zulaikha, Siti; Novandari, Weni; Suliyanto, Suliyanto
Performance Vol 6 No 1 (2007): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.805 KB)

Abstract

The aim of this research to analyze the influence of using formalin to consumer’s tofu perception in Purwokerto. Primary data was collected using questionnaire. Sample of this research consist of 110 tofu consumer’s in Purwokerto. The analysis’ tool that used is non parametric statistic (Binomial test, Cochran test and Mc-Nemar test) with the help of SPSS Version 11 th.00 Software. The result of this research shown that tofu is associated with formalin by consumer. Variables that considered by consumers in buying tofu before break out of formalin issue are tenderness, color, smell, durability, esthetic performance, producers, seller and price. But after the break out of formalin issue, the variables that considered by consumers in buying tofu are tenderness, color, smell, durability and producers. Formalin issue make consumer worry to eat tofu, but level of switching tofu consumer’s to other product is low.
SIKAP NASABAH BANK KONVENSIONAL TERHADAP PERBANKAN SYARIAH PASCA FATWA MUI (Studi Kasus pada Mahasiswa Fakultas Ekonomi Universitas Jenderal Soedirman Purwokerto) Widyastuti, Umi; Indiyastuti, Nurhayati; Lestari, Utami Puji
Performance Vol 6 No 1 (2007): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.687 KB)

Abstract

Conventional banking in Indonesia have been surprised with “fatwa Majelis Ulama Indonesia” (MUI) about excessive interest. Some people who reject it would beworry about rush in conventional bank. The purpose of this research is to know the attitude of conventional bank’s customer toward syariah-banking, especially PT BankMuamalat Indonesia Purwokerto. Fishbein’s model is used to analysize the attitude of conventional bank’s customer toward syariah banking. Then using interval scale, its score would be categorized in five interval namely very positive, positive, neutral, negative and very negative. It shown that the people who has account in conventional bank, have neutral attitude toward syariah-banking pasca “fatwa MUI”.
STUDI KELAYAKAN INVESTASI PERTAMBANGAN BATU GRANODIORIT DI DESA BASEH KECAMATAN KEDUNG BANTENG KAB. BANYUMAS Suliyanto, Suliyanto
Performance Vol 6 No 1 (2007): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

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Abstract

The aim of this research is to analyze the feasibility of granodiorit mining in Baseh, Kedung Banteng, Banyumas Regency. Several aspecst that analysed in this research are market aspect, technology aspect, production aspect, management aspect, and financial aspect. Market aspect, technology aspect, production aspect, management aspect, analysed by descriptive-comparative analysis while financial aspect is analyzed by investment criterion analysis: Payback Period (PP), Net Present Value (NPV), Index Profitability (PI), and Internal Rate of Return ( IRR). Based on the analyzis, it can be concluded that granodiorir mining in Baseh, Kedung Bandeng, Banyumas regency is feasible to be executed.
Evaluasi Kinerja BUMD Kabupaten Purbalingga Suroso, Agus
Performance Vol 6 No 1 (2007): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

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Abstract

The objective of this research is to measure the significant of Municipal Enterprises (BUMD) performance. This research is very important for BUMDmanagement and executive committe of Purbalingga Regency for self-evaluation. Higher performance beside will give the more original income (PAD), it will fullfill theaccountability and transparency of public sector. Population of the research is whole of the BUMD in Purbalingga Regency. Wenuse the judgement method to obtain sampel. Base on that method, we took 3 BUMD, they are PDAM, Apotik Purbahusada and Purbalingga Ventura. The unaudited financial statement as data for measure the performance ratios are Return On Equity (ROE), Return on Investment (ROI), Profitabilty Ratios, and Likuidity Ratios. Result of the research show that the performance of BUMD based on the four indicators ratios have increased.
ANALISIS VARIANS ANGGARAN PENDAPATAN DAN BIAYA PADA KOPERASI SERBA USAHA KARYAWAN UNSOED (KOSUKU) PURWOKERTO Jati, Eling Purwanto
Performance Vol 6 No 1 (2007): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

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Abstract

This research entiled “Variance Analysis of Incomes and Cost Budget in Multi- Trade Cooperation of Jenderal Soedirman University Employee (KOSUKU) of Purwokerto”. (Case study in Multy-Trade Cooperation of Jenderal Sedirman University Employee of Purwokerto). This research aimed to evaluate the deviation between incomes and cost budget that arranged by KOSUKU and its realization, and to analyze the cause of deviation thet reviewed from the operational of incomes and cost budget.The one of valuation criteria based on Decision of Cooperation State and Small- Middle Trade Minister Number 129/Kep.M.KUKM/XI/2002 about Cooperation Classification Direction is used. Based on variance analysis result, it gained that from three periods of budgeting that evaluated, only 2004 budget that experience difference up to toleration limit. Nonetheless, Trade Gain Residual difference toward budget during 2002-2004 budget period is remain in toleration limit of valuation criteria that stated by Cooperative State and Small-Middle Trade Minister, that is > 100 %.To make perfect the budget arrangement at KOSUKU, it should investigate the buget difference occurred. Then, budget planning that stated in Annual Member Meetingmust be used as direction in cooperation trade application, according to target plannedprior, in order to improve cooperation progress.
ANALISIS KEBUTUHAN MODAL KERJA DITINJAU DARI TINGKAT PERPUTARAN OPERASI PERUSAHAAN PADA PDAM KABUPATEN BANYUMAS PURBALINGGA DAN BANJARNEGARA Sri Lestari; Umi Widyastuti; Sarwin Sarwin
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 6 No 1 (2007): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.888 KB)

Abstract

Basically the meaning of working capital is the capital needed by the company to finance company’s operation daily. The need of working capital for a company can be reflected from it’s sales scale volume. By the sales scale volume owned by the company, the activity level of company’s operation can be determined.The aims of research are first to analyze the tendence of working capital turnover development level observed from sales level and the tendency of working capital need observed from company’s operation turnover level at Drinking Water Loco Company of Banyumas, purbalingga and Banjarnegara Regency. It is Limited on company’s functional working capital which includes working capital elements, they are cash, inventory and account receivable. The data collected includes six year data, that is from 2000 till 2005.As the result of the research, it can be concluded that working capital turnover at PDAM Banyumas, Purbalingga and banjarnegara Regency from 2000 till 2005 tends to reduce if be folowed the sales increase and the need of working capital tends at PDAM Banyumas, Purbalingga dan Banjarnegara Regency to increase.From this research, it can be implicated that PDAM Banyumas, Purbalingga and Banjarnegara Regency must effort working capital turnover periode isn’t too long and the third Regency must pay more attention on the size of its sales level in order to create sufficient amount of working capital need suitable with company’s activity level.
ANALISIS KINERJA SAHAM DAN PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN YANG MELAKUKAN IPO DI BURSA EFEK JAKARTA TAHUN 2000-2004 Irma Indriyani; Jaryono Jaryono; Suwaryo Suwaryo
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 6 No 1 (2007): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.953 KB)

Abstract

The research entitled “The Analysis of The Stocks Performance and Earnings Management Practice on Companies Issuing Initial Public Offering (IPO) at Jakarta StockExchange (JSX) Year 2000-2004” used secondary data. Hypotheses proposed in this research were : 1. The short-term stocks performance was outperformed, whereas long-term stocks performance was underperformed. 2. There was a significance gap between short-term stocks performance and long-term stocks performance. 3. There was earnings management practice one year before go public. 4. There was a significant correlation between earnings management before go public and long-term stocks performance. To test the first and second hypotheses was used statistical test such as one sample ttest and paired sample t-test of abnormal return on each observation period. Short-term stocks performance was measured by length of time such as one month and three months after IPO. Meanwhile, long-term stocks performance was measured by length of time such as 12 and 24 months after IPO.The result of statistical analysis showed that short-term stocks performance was outperformed, whereas long-term stocks performance was underperformed. This wassupported by the t calculation of one-month period (3,523) and three months periods (3,618) were bigger than t table (1,9966 and 1,9925). Meanwhile, t calculation 12 months period (-0,185) and 24 months periods (-1,861) were less than t table (1,9917 and 1,9886). The result of paired sample t-test was 4,857 on the level of significance 0,05. It showed that there was a significance gap between short-term stocks performance and longterm stocks performance. To know wether there was earnings management practice one year before go public was used discretionary accruals measurement by using Friedlan approach (1994). Then, statistical test was used as well to support the result of this research. The result of discretionary accruals measurement, Wilcoxon test, and Sign test showed that there was a signal showing earnings management practice by implementing income increasing discretionary accrual method one year before go public. To test the last hypotheses was used Pearson Product Moment Correlation test. The result showed that there was a insignificance negative correlation (-0,151) between earnings management before go public and long term stocks performance.

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