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INDONESIA
Jurnal Manajemen dan Bisnis Sriwijaya
Published by Universitas Sriwijaya
ISSN : 14124521     EISSN : 26850885     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol 16, No 4 (2018): Jurnal Manajemen dan Bisnis Sriwijaya" : 6 Documents clear
The Effect of Information Asimmetry On Earnings Management In Companies That Conduct An Initial Public Offering (IPO) On The Indonesia Stock Exchange (IDX) Riski Hernando
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 16, No 4 (2018): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v16i4.7668

Abstract

This study aims: to determine the effect of information asymmetry on Earnings Management in companies that carry out initial public offering on the Indonesia Stock Exchange in the period before go public, when go public, or after go public.Design and methodology: Sampling in this study is to use the purposive sampling method, where the company to be studied must certain criteria. The number of companies used as research samples based on predetermined criteria is 142 companies. The population in this study are banking/financial companies, service companies, and trading companies that made initial public offering on the Indonesia Stock Exchange (IDX). Analysis techniques are carried out with simple linear regression analysis techniques. The analytical method uses descriptive statistics, data quality tests, and hypothesis testing. Test the quality of the data in the form of classic assumption test which includes: normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Hypothesis testing uses the t test to test the coefficient partially with a significant level of 5%.Results: The test results prove that information asymmetry has a significant effect on earnings management during and after conducting an IPO, but when go public does not pass the heteroscedasticity test. The test results also prove that information asymmetry has no significant effect on earnings management before the IPO. Regression results indicate that the coefficient of determination possessed by the variables observed before, during, and after the IPO are respectively R-square= 0.039, 0.121, and 0.221. This means that the influence of the independent variables on the dependent variable is 3.9%, 12.1% and 22.1%.Originality/value: the addition of research variables to the independent variables can be done considering there are about 96.1%, 87.9%, and 77.9% influenced by other variables not included in this research model.Keywords: Asimmetry Information, Earnings Management, Initial Public Offering (IPO).
Pengaruh Pemberian Motivasi Dalam Bentuk Honorarium Terhadap Peningkatan Kinerja Karyawan Pada Dinas Sosial Kota Prabumulih Rikkie Dekas
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 16, No 4 (2018): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v16i4.7669

Abstract

Tujuan penelitian -. This study aims to identify and analyze motivation in the form of an honorarium to the improving employee performance at Dinas Sosial Kota Prabumulih.Desain penelitian – The variables used in this study is given motivation and improving employee performance.The analytic technique used in this research is validity test, descriptive analysis, reliabilitas test, and regression analysisTemuan – The effect of giving motivation in the salary form with the  increasing of  employement work at prabumulih city social service is the magnitude of the influence of 57.6%, while the remaining 42.4% is influenced by other factors. This states that motivation in the form of salary has a positive and significant effect on the performance of employees in the pre-city social service department. This means that the better the motivation of work that is owned by employees will provide good performanceKeterbatasan penelitian -.Value –.Keywords: given motivation and improving employee performance
ANALISIS PERLAKUAN AKUNTANSI CAPITAL EXPENDITURE DAN REVENUE EXPENDITURE MENURUT PSAK NO. 16 PADA PT. JOHAN PRATAMA Firnanda Dita Wulandari; Umi Kalsum; Ubaidillah .
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 16, No 4 (2018): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v16i4.7670

Abstract

Penelitian ini bertujuan: untuk menganalisis perlakuan akuntansi capital expenditure atas pengakuan, pengukuran dan pengungkapan pada PT. Johan Pratama.Tujuan yang dicapai: Pengujian ini dilakukan untuk mengetahui sejauh mana PT. Johan Pratama telah menerapkan kebijakan atas capital expenditure dan revenue expenditure sesuai dengan PSAK No. 16.Metodologi: Penelitian ini menggunakan deskriptif kualitatif yaitu menjabarkan secara menyeluruh tentang kebijakan perlakuan akuntansi capital expentidure dan revenue expenditure yang diterapkan di PT. Johan Pratama dan dibandingkan dengan teori serta PSAK No. 16.Temuan: Hasil penelitian ini menunjukkan bahwa pengakuan, pengukuran dan pengungkapan capital expenditure dan revenue expenditure yang diterapkan pada PT. Johan Pratama sudah sesuai dengan PSAK No. 16, hanya saja pada saat pencatatan atas pembelian asset tetap yang harusnya dicatat sebagai revenue expenditure namun dicatat sebagai capital expenditure.Keterbatasan penelitian: Penelitian ini hanya berfokus pada pengungkapan akuntansi capital expenditure dan revenue expenditure, hal ini disebabkan karena keterbatasan data yang dapat diperoleh dari perusahaan tempat penelitian dan penelitian ini hanya menggunakan satu objek penelitian dengan menggunakan data 2 tahun.Originality dalam penelitian ini: -Kata Kunci: Capital Expenditure, Revenue Expenditure
Korelasi Motivasi Kerja dan Kompetensi Guru dengan Kinerja Guru SMA Karya Sejati Palembang Debby Marthalia
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 16, No 4 (2018): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.168 KB) | DOI: 10.29259/jmbs.v16i4.7667

Abstract

Tujuan penelitian - This study aimed to identify the relationship of work motivation and competence of teachers with performance. Desain/Metodologi/Pendekatan– The instrument used is a questionnaire about work motivation and competence of teachers as independent variables and questionnaires about the performance as the dependent variable. Questionnaire instruments work motivation, teacher competence and performance validated with Pearson Product Moment correlation formula (PPM), while reliability is measured by alpha cronbach instrument. Analysis of data using multiple regression analysis. Temuan– From the research found that: (1) There is a relationship between independent variables together with the dependent variable, where multiple correlation coefficient of (R) of 0.842, (2) The dependent variable can be explained by the independent variables with a contribution of 70.9%, (3) there is a relationship between work motivation with performance, there is a relationship between teacher competence with performance, but collectively have a significant relationship between work motivation and competence of teachers with senior high school teachers' performance Karya Sejati Palembang Keterbatasanpenelitian– Originality/value– Keywords: Work Motivation, Teacher Competency, Performance
Reaksi Investor Pasca Pengumuman Unsuspensi (Studi Pada Saham Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017) Meita Rahmawati; Iwan Efriandy
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 16, No 4 (2018): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.025 KB) | DOI: 10.29259/jmbs.v16i4.7671

Abstract

Tujuan: Penelitian ini adalah menguji secara empiris reaksi investor pasca pengumuman unsuspensi saham dengan melihat abnormal return sebelum pengumuman suspensi dan setelah pengumuman unsuspensi.Metode: Penelitian ini merupakan studi peristiwa (event study), dengan menggunakan periode estimasi selama 100 hari dan periode jendela selama 6 hari yaitu 3 hari sebelum pengumuman suspensi, dan 3 hari pasca pengumuman unsuspensi. Hasil: Uji statistik menunjukkan bahwa pengumuman unsuspensi saham dengan melihat semua penyebab suspensi dan berdasarkan penyebab kenaikan harga saham yang signifikan, berpengaruh terhadap reaksi investor, yang ditunjukkan dari adanya perbedaan nilai rata-rata abnormal return saham yang signifikan secara statistik antara sebelum dan setelah pengumuman. Sedangkan untuk pengumuman unsuspensi saham akibat adanya informasi penundaan kewajiban emiten, tidak berpengaruh terhadap reaksi investor. Peneliti menggunakan model sesuaian rerata (mean-adjusted model), untuk mengestimasi return normal/return ekspektasian, penelitian selanjutnya dapat mempertimbangkan hal-hal berikut: menggunakan model pasar (market model), dan model sesuaian pasar (marked adjusted model), untuk mengestimasi return ekspektasian, memperbesar sampel dan memperpendek periode pengamatan.Kata Kunci: Studi Peristiwa, Unsuspensi, Reaksi Investor, Abnormal return
Analisis Tingkat Kualitas Produk dan Tingkat Pelayanan Kentucky Fried Chicken (KFC) Cabang Palembang Trade Centre Santi Oktavianti
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 16, No 4 (2018): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v16i4.7666

Abstract

Tujuan penelitian – This research to identify and analyze the level of product quality and service level of Kentucky Fried Chicken (KFC) branch of the Palembang Trade Center Desain/Metodologi/Pendekatan – The variables used in this study is the level of product quality and service quality levels. The analytic technique used in this research is descriptive quantitative analysis Temuan – Based on the survey result revealed that the analysis of the level of product quality and service level of Kentucky Fried Chicken (KFC) in Palembang Branch Trade positive effect on service, this sesuiai with the consumer demand in expect include: KFC halal certified chicken, flavored chicken meat that is tender and delicious, as well as the packaging of products is good. Based on the results of the quality of service, consumers are comfortable with employees who are always friendly when ordering food and sprightly in helping consumers, as well as adequate facilities such as air conditioning, clean Restrooms, free parking and there are several restaurants in the arena children's play area Keterbatasan penelitian – Originality/value – Keywords : The level of product quality and service level

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