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Jurnal Manajemen dan Bisnis

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Published by Universitas Bandar Lampung

ISSN : 20870701 EISSN : 27748898 DOI : http://dx.doi.org/10.36448/jmb.v13i1.2831

Core Subject : Economy, Science, Social,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Bisnis Internasional, Ekonomis Bisnis, Etika Bisnis, Kewirausahaan, Manajemen Administrasi, Manajemen Keuangan, Manajemen Operasi, Manajemen Pemasaran, Manajemen Pendidikan, Manajemen Produksi, Manajemen Strategis, Manajemen Sumber Daya Manusia, Pasar Modal, Perilaku Organisasi, Sistem Informasi Manajemen

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 6 Documents

Search results for , issue "Vol 2, No 2 (2012): April" : 6 Documents clear

Hubungan Pengumuman Dividen Dengan Harga Saham Pada Industri Mining Dan Mining Service Di Bursa Efek Indonesia Tahun 2011 Farah Margaretha; Rifqi Hadyan
Jurnal Manajemen dan Bisnis Vol 2, No 2 (2012): April
Publisher : Universitas Bandar Lampung (UBL)

In determining the decision to conduct transactions in the capital market, investors will base their decisions on a variety of public information including dividend announcements relevant to the stock price. This study aimed to test whether there is a relationship between the dividend announcement stock price. Investors can not use the public announcement of the dividend as the relevant information if there is no relationship between the dividend announcement to acquire shares at a price of Abnormal Return. The sample in this study is the Mining and Mining Service Company listed on the Indonesian Stock Exchange announced a dividend in the year 2011 that as many as 28 companies were taken by using purposive sampling technique. Tests performed on twenty-one event study focused on three events, namely: 1) ten days before the announcement, 2) at the time of announcement, and 3) ten days after the announcement. To test the hypothesis used One Sample t - Test. The test results prove the hypothesis that there is no significant relationship between the dividend announcement stock price in the mining industry and mining services industry. This means that investors can not use the dividend announcement as a public information relevant to determine the stock price in the future. Ivestor also can not apply a strategy of active portfolio to get Abnormal Return, because there are many factors that could affect stock prices both internal and external factors.

Analisis Kualitas Pelayanan Terhadap Kepuasan Wajib Pajak Pada Kantor Pelayanan Pajak Pratama Kedaton Di Bandar Lampung Sapmaya Wulan; Muhammad Nur Joharis
Jurnal Manajemen dan Bisnis Vol 2, No 2 (2012): April
Publisher : Universitas Bandar Lampung (UBL)

The problem in this study is the low level of taxpayer satisfaction in the Tax Service Office Pratama Kedaton in Bandar Lampung, indicated by low levels of taxpayer compliance in reporting SPT Masa PPN. The purpose of this study was to qualitatively determine whether the services provided by the Tax Service Office Kedaton in Bandar Lampung has been able to give satisfaction to the taxpayer. This study used a sample of 112 taxpayers as respondents. This study uses qualitative analysis to approach the level of compliance and Cartesian diagram models with importance-performance analysis. Based on the analysis of the obtained results that the level of compliance overall service quality attributes to be a very good fit with the category average of 93.66% compliance rate, but there are 6 attributes which are below the average level of compliance. Based on the importance-performance analysis results, the average value of 4.19 level of service quality is lower than the average satisfaction level of 4.48, meaning the overall quality of care has not been fully able to give satisfaction to the taxpayer. Based on the analysis of Cartesian diagram; 4 attributes are in the quadrant A (top priority), 7 attributes in quadrant B (retained), 5 attributes in quadrant C (low priority) and 2 attributes in quadrant D (redundant), means that there are some attributes that still does not satisfy the attributes that are in quadrant A. It can be concluded that the quality of services provided by the Tax Service Office Pratama Kedaton in Bandar Lampung can not fully satisfy the taxpayer.Masalah dalam penelitian ini adalah masih rendahnya tingkat kepuasan wajib pajak pada KPP Pratama Kedaton di Bandar Lampung yang diindikasikan oleh masih rendahnya tingkat kepatuhan wajib pajak dalam menyampaikan laporan SPT Masa PPN. Tujuan penelitian ini adalah untuk mengetahui apakah kualtias pelayanan yang diberikan oleh KPP Pratama Kedaton di Bandar Lampung sudah dapat memberikan kepuasan kepada wajib pajak. Penelitian ini menggunakan sampel sebanyak 112 wajib pajak sebagai responden. Penelitian ini menggunakan metode analisis kualitatif dengan pendekatan tingkat kesesuaian dan model diagram kartesius dengan importance-performance analysis. Berdasarkan analisis tingkat kesesuaian diperoleh hasil bahwa atribut kualitas pelayanan secara keseluruhan berada pada katagori sangat sesuai dengan rata-rata tingkat kesesuaian 93,66%, namun masih terdapat 6 atribut yang berada dibawah rata-rata tingkat kesesuaian. Berdasarkan importance- performance analysis diperoleh hasil nilai rata-rata tingkat kualitas pelayanan sebesar 4,19 lebih kecil dari nilai rata-rata tingkat kepuasan sebesar 4,48, berarti secara keseluruhan kualitas pelayanan belum sepenuhnya dapat memberikan kepuasan kepada wajib pajak. Berdasarkan analisis diagram kartesius diperoleh hasil: 4 atribut berada di kuadaran A (prioritas utama), 7 atribut di kuadaran B (dipertahankan) , 5 atribut di kuadaran C (prioritas rendah) dan 2 atribut di kuadaran D (berlebihan), berarti terdapat beberapa atribut yang masih belum memberikan kepuaskan yakni atribut-atribut yang berada di kuadran A. Dengan demikian dapat disimpulkan bahwa kualitas pelayanan yang diberikan oleh KPP Pratama Kedaton belum sepenuhnya dapat memberikan kepuasan kepada wajib pajak.

Relationship Marketing: Paradigma, Strategi Dan Hambatan Sumadi SUMADI
Jurnal Manajemen dan Bisnis Vol 2, No 2 (2012): April
Publisher : Universitas Bandar Lampung (UBL)

Marketing revolution have been influence significantly both teoritical and pratical at least twice during 50 years ago. First in the early of 1960s when the central paradigm of marketing change from product oriented to costumers oriented, when Robert J. Keith wrote an article The Marketing Revolution at Journal of Marketing. Second, the marketing paradigm change from the transactional marketing to relationship marketing in the early of 1990s at most of the academic or experts in marketing, especially in Western European saw implemented in industrial and services marketing. This changes occurs because the dominance approach of 4P (product, price, place and promotion) within marketing literature and misleading to answer the question on the development of marketing, so the emergence of relationship marketing is happen until now . Relationship marketing concern in building relationships with customers for a long time. Therefore it needs some strategic planning and implementation programs, and ofcourse problems solution.

Pengaruh Independensi Dan Komitmen Organisasi Terhadap Kualitas Audit (Studi pada Kantor Akuntan Publik di Bandar Lampung, Bandung, dan Jakarta) Riswan RISWAN
Jurnal Manajemen dan Bisnis Vol 2, No 2 (2012): April
Publisher : Universitas Bandar Lampung (UBL)

Problems faced by public accountants today is the issue of deterioration of ethical standards and a crisis of confidence in auditing that will have an impact on the quality of the companys financial statement audit. Any deterioration of ethical standards and a crisis of confidence in public accounting is influenced by several factors such as the level of auditor independence and commitment in conducting the audit.This research aims to obtain the empirical evidences whether independence and organizational commitment partially give the positive influences to audit quality. The research is conducted to the independent auditor from various Public Accountant Offices by spreading closed questioners to the chosen location as the sample. The sampling technique used sampling area, then the data were analysed using Structural Equation Modelling that based on covariance structure, called Linear Structural Relations (LISREL). This modeling technique consists of the measurement model and structural model. Measurement model used to measure the dimensions that form a factor or latent variable, whereas the structural model describes the influence and relations between constructs or latent variables. The researches result concludes that independence and organization commitment partially give the positive influences and significant to audit quality.

Pengaruh Sikap Kerja Terhadap Kinerja Karyawan Pada Pt. Duta Marga Silima Di Jakarta Meily Margaretha; Natalia NATALIA
Jurnal Manajemen dan Bisnis Vol 2, No 2 (2012): April
Publisher : Universitas Bandar Lampung (UBL)

Problems of PT. Duta Marga Silima in Jakarta is that employees often face problems in the work environment, both with colleagues, superiors or with the work itself. Employee attitudesin response to the work environment will be able to influence the performance of employees. The employee attitude there are three kind of employee attitude, that is job satisfaction,organizational commitment and job involvement. The purpose of this research was to determine the influence of work attitudes including job satisfaction, organizational commitment, and work engagement to employee performance at PT. Duta Marga Silima in Jakarta. Based on the Simple Linear Regression Test by using SPPS program version 14.00,job satisfaction coefficient B = 1.534, at ρ = 0.000 <0.05 with determination R ² = 0.409 (40.9%); organizational commitment coefficient B = 0.774, the ρ = 0.000 <0.05 withdetermination R ² = 0.453 (45.3%), and job involvement coefficient B = 0.774, and ρ = 0.000 <0.05 with determination R ² = 0.424 (42.4%). It can be concluded that job satisfaction,organizational commitment, and job involvement have significant and positive impact on employee performance, and the hypothesis that job satisfaction, organizational commitment, and job involvement have significant and positive impact on the performance of employees at PT. Duta Marga Silima in Jakarta is true and acceptable.

Hubungan Disiplin Dan Motivasi Kerja Dengan Kinerja Pegawai Pada Dinas Pendidikan Kabupaten Way Kanan Nuria Erisna
Jurnal Manajemen dan Bisnis Vol 2, No 2 (2012): April
Publisher : Universitas Bandar Lampung (UBL)

Problems faced by the Department of Education of Way Kanan District is still not yet optimal employee performance. Many factors could cause the performance of employees such as work discipline and work motivation. The purpose of this study was to determine the relationship between discipline and work motivation with employee performance at the Departement of Education of Way Kanan District. This study uses primary data obtained through observation, interviews and distributing questionnaires to a sample of 48 employees, as well as secondary data were sourced from the literature and document. Analysis tool used is the analysis of the correlation coefficient and the coefficient of determination. From the calculations, the correlation coefficient with the work discipline of employee performance is 0.619, meaning there is a strong and positive relationship between the discipline of working with performance. Correlation coefficient with the motivation of employee performance is 0.318 means there is a relationship between work motivation and performance of employees with a weak category. Correlation coefficient of work discipline and work motivation with the employees performance is 0.639, meaning there is a strong relationship between labor discipline and work motivation with employee performance. The determination coefficient of the relationship between the discipline and work motivation with employee performance is 0.408. It means, that the contribution of work discipline and work motivation with employee performance by 40.8%, and the remaining 59.2% were related to other variables that were not analyzed. Thus, it can be concluded that the work discipline has a stronger relationship with the employees performance compared with the work motivation, but the discipline all together have strong relationship with the employee performance at at the Department of Education of Way Kanan District.Masalah yang dihadapi oleh Kantor Dinas Pendidikan Kabupaten Way Kanan adalah masih belum optimalnya kinerja pegawai. Banyak faktor yang dapat menyebabkan rendanya kinerja pegawai diantaranya adalah disiplin kerja dan motivasi kerja. Tujuan penelitian ini adalah untuk mengetahui hubungan antara disiplin dan motivasi kerja dengan kinerja pegawai pada Kantor Dinas Pendidikan Kabupaten Way Kanan. Penelitian ini menggunakan data primer yang diperoleh melalui observasi, wawancara dan menyebarkan kuisioner kepada 48 orang pegawai sebagai sampel, serta data sekunder yang bersumber dari literatur dan dokumen. Alat analisis yang digunakan adalah analisis koefisien korelasi dan koefisien determinasi. Dari hasil perhitungan diperoleh nilai koefisien korelasi disiplin kerja dengan kinerja pegawai adalah 0,619, berarti terdapat hubungan yang kuat dan positif antara disiplin kerja dengan kinerja. Koefisien korelasi motivasi kerja dengan kinerja pegawai adalah 0,318 berarti terdapat hubungan antara motivasi kerja dan kinerja pegawai dengan katagori yang lemah. Koefisien korelasi variabel disiplin kerja dan motivasi kerja dengan kinerja pegawai adalah 0,639, berarti terdapat hubungan yang kuat antara disiplin kerja dan motivasi kerja dengan kinerja pegawai. Koefisien diterminasi hubungan disiplin dan motivasi kerja dengan kinerja pegawai adalah 0,408. Ini berarti, sumbangan disiplin kerja dan motivasi kerja terhadap kinerja pegawai sebesar 40,8%, dan sisanya sebesar 59,2% berhubungan dengan variabel lain yang tidak dianalisis. Jadi, dapat disimpulkan bahwa disiplin kerja mempunyai hubungan yang lebih kuat dengan kinerja pegawai dibandingkan dengan motivasi kerja, namun secara bersama-sama disiplin dan motivasi kerja mempunyai hubungan yang kuat dengan kinerja pegawai pada Kantor Dinas Pendidikan Kabupaten Way Kanan.

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Ni Putu Widhia Rahayu

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+6281927740007

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manbis@ubl.ac.id

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ni Putu Widhia Rahayu

Contact Email niputu@ubl.ac.id

Phone +6281927740007

Journal Mail Official manbis@ubl.ac.id

Editorial Address Jl. Z.A Pagar Alam No. 26 Labuhan Ratu, Bandar Lampung, 35142

Location Kota bandar lampung, Lampung INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Ni Putu Widhia Rahayu

Contact Email
niputu@ubl.ac.id

Phone
+6281927740007

Journal Mail Official
manbis@ubl.ac.id

Editorial Address
Jl. Z.A Pagar Alam No. 26 Labuhan Ratu, Bandar Lampung, 35142

Location
Kota bandar lampung,

Lampung

INDONESIA