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INDONESIA
Jurnal Manajemen dan Keuangan
Published by Institut Informatika dan Bisnis Darmajaya
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 96 Documents
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ORGANISASI DAN KOMITMEN LOCUS OF CONTROL ATAS PARTISIPASI PENYUSUNAN ESTIMASI TERHADAP KINERJA PEMERINTAH KOTA BANDAR LAMPUNG Sanusi, Anuar
Jurnal Manajemen dan Keuangan Vol 9, No 1 (2011): Jurnal Manajemen dan Keuangan
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Moderated regression analysis is used to determine of the interaction effect (Chen don cohen, 1983; Arnold, 1982; 1984; cnampoux and petres, 1987; hartmaon and Moers, 1999) between the estimate participation and the leadership style on managerial performance. Based on the approach adopted by Govindarajan and Gupta (1985), to answer hypothesis 1 and 2 are mathematically shown by equation (1) and (2) as follows that y = bo + b1 X1 + X2 + B 2 e, and y = bo + b1X1 + X2 + b2b3 X1X2 + e. Meanwhile, to answer the third hypothesis, it is indicated by equation (3) and (4) as follows that Y = bo +  b1X1 +b3x3 + e, and Y = bo + b1 X1 + b2X2 + b2b3X1X2 + e. The results of research that are shown by coefficients table has indicated: 1) High participation in the estimate arranging influences the increasing of managerial performance on the government, 2) Locus Of Control influences the estimate participation arranging in managerial performance of local government improvement  for  0.291, 3) Excellent leadership style in the estimate arranging influences the increasing of local government managerial performance for 0.22, 4) Locus of control (x1) and leadership style (x2) have contributed simultaneously and significantly toward the participative estimate arranging (y). The results of research above explain that locus of control (x1) and leadership style (x2) have simultaneously influenced the participative estimate arranging (y) about 60%. The rest of 40% is the influences that come from the other factors, 5) Locus of control (x1), leadership style (x2) and the estimate participation arranging (y) have contributed simultaneously and significantly to the participative estimate arranging (y). The results of research above also explain that locus of control (x1) and leadership style (x2) have simultaneously influenced the participative estimate arranging (y) on the performance of local governments (z) about 55%. The rest of 45% is the influences that come from the other factors.   Keywords: Organizational Commitment, Locus of Control, The estimate Participation Arranging and Performance.
ANALISIS PENGARUH KOMPENSASI FINANSIAL DAN KOMPENSASI NON FINANSIAL TERHADAP KINERJA DOSEN DI INFORMATICS AND BUSINESS INSTITUTE DARMAJAYA darmajaya, lp4m ibi
Jurnal Manajemen dan Keuangan Vol 9, No 1 (2011): Jurnal Manajemen dan Keuangan
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The research was conducted to determine the effect of compensation on the performance of lecturers in Informatics and Business Institute Darmajaya. The hypothesis proposed in this study is the compensation effect on the performance of lecturers. The experiment was conducted in the environment Darmajaya Informatics and Business Institute. The number of samples is 79 respondents. Data collection techniques using direct interviews with a questionnaire listing guidelines. The analysis technique used is the classic asusmsi test, whereas hypothesis testing using binary regression analysis. Based on the results of multiple regression analysis of binary, it can be concluded that the financial compensation variables with regression coefficient of 0.001 with significance level of 0.277, at 95% statistically significant effect on the performance of lecturers and Business Informatics Institute Darmajaya. Variable non-financial compensation with the regression coefficient of 0.809 with significance level of 0.035, at 95% confidence level was not statistically affect the performance of lecturers and Business Informatics Institute Darmajaya. Keyword : Non-financial compensation, financial compensation, performance of lecturers.
PENGARUH ASIMETRI INFORMASI TERHADAP KONSERVATISMA AKUNTANSI (STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA) darmajaya, lp4m ibi
Jurnal Manajemen dan Keuangan Vol 9, No 1 (2011): Jurnal Manajemen dan Keuangan
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This study aims at testing empirically the effect of information asymmetry on accounting conservatism. Dependent variable in this research is accounting conservatism which is measured by using conservatism alternative measure, information asymmetry as independent variable with the proxy of bid-ask spread, whereas control variable is consisted of leverage and size (company size).  The sample is taken by purposive sampling. Based on that criteria, samples gathered is 65 companies with 325 observations. The data used is secondary data including bid price data and ask price data, and also data from annual report of manufacturing companies listed in Indonesian Stock Exchange. Data source is Pusat Data Bisnis dan Ekonomi FEB UGM. Hypothesis testing is done by using multiple linear regression (Ordinary Least Square).The result shows that information asymmetry has no positive effect on accounting conservatism. This conclusion does not support the prediction of agency theory and signaling theory. This indicates that the model used is not proper because the model is built on the construct of information asymmetry on accounting conservatism. Keywords: Information asymmetry, accounting conservatism, agency theory and signaling theory.
perkembangan minat dan bakat anak-anak cacat d bandar lampung lina, herlina; suri, anggalia wiba
Jurnal Manajemen dan Keuangan Vol 9, No 1 (2011): Jurnal Manajemen dan Keuangan
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hasil korelasi sebesar 0.67
PENGARUH WEEKEND EFFECT TERHADAP RETURN SAHAM DI BURSA EFEK INDONESIA darmajaya, lp4m ibi
Jurnal Manajemen dan Keuangan Vol 9, No 1 (2011): Jurnal Manajemen dan Keuangan
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An investor who has investment in money market can use any kind of investment strategies to get maximum profit. One of them by using available anomalies which happen in money market. In financial theory are known four kinds of market anomalies, they are Company Anomaly, Seasonal Anomaly, Event Anomaly, and Accounting Anomaly. One of seasonal anomalies is Weekend Effect Anomaly is known weekend effect which is a part of The Day Of The Week Effect. According to French (1980) and Gibbsons & Hess (1981), this anomaly says that stock price tends to lower on Monday than Friday and on Monday is negative on average therefore return on Friday is positive on average. The purpose of this research is to examine whether there is a difference of significant abnormal return as a cause of an average weekend effects in Indonesia Stock Exchange. A chosen sampling by using a Surfeited Sampling Technique that is all of populations are used as a sampling. The sample is price in closing price by using daily data or fusion stock price index during February period December 2009. The statistic method is used to examine the hypothesis including Descriptive Statistic, Abnormal Return (AR), Cummulative Abnormal Return (CAR) and Average Difference Test (T-test). The result of the research shows that there is a significant Abnormal Return average difference because there is Weekend Effect at Indonesia Stock Exchange. Keyword: Abnormal Return, Weekend Effect, Market Anomaly.
ANALISIS PENENTUAN METODE PERAMALAN PENJUALAN (SALES FORECAST) TERHADAP PENYUSUNAN ANGGARAN PENJUALAN LATEKS PEKAT DAN RUBBER SMOKE SHEET (RSS) PADA PT HUMA INDAH MEKAR TULANG BAWANG darmajaya, lp4m ibi
Jurnal Manajemen dan Keuangan Vol 9, No 1 (2011): Jurnal Manajemen dan Keuangan
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PT. Huma Indah Mekar (HIM) is one of company focus on processing of pure lateks become thick lateks and rubber smoke sheet. This company is located in Penumangan Baru Village, Central Tulang Bawang, lampung Province. In arrange its budget, PT HIM does not do sales forecast, so there is over budget deviation and caused its not be realistic budget. Problem of this research is started that there is over deviation sales budget (10%). The purpose of this research is deciding of acceptable sales forecast method which is going to be applied at PT Huma Indah Mekar and to arrange sales budget for year 2009. This research methodology is comparative and assosiative with the variable such as sales forecast (dependent variable) and sales budget (independent variable). This research use secondary data taken from marketing data and selling budget for the lateks 5 years (2004-2008). Base on that data, it is made to predict market sell uses least square, method moment, medium average and curve and also is counted by standard deviation of wrong forecast from each method. The result of hypothesis used forecast on marketing year 2009 with moment method and least square to produce think lateks  with Y= 4.455.114,8+ 362.745,7 (X) and Y = 5.180.606,2 + 362.745 (X) is Y2009 = 6.268.843 kg with SKP 488.759 the method quadrate linier line. Y= 4.658.237,8 + 362.745,7 (X) + 261.184,2 (X)2 is Y2009= 8.097.132,7 kg with SKP 218.809,84. based on that forecast cause, curve method is more appropriate in apply marketing budget because it has smaller SKP. Selling forecast of rubber smoke sheet Y = 1.100.394-203.015,8 (X) and Y= 694.362,4 - 203.015,8(X) is Y2009 = 85.315 kg with SKP 218.166 while  the curve linear line Y= 830.350,4 – 203.015,8 (X) – 67.994 (X)2 is Y2009 = -390.643 kg with SKP 186.149,25. The arrangement before using marketing forecast, there is over budget deviation more than 10% up to 72,07%, and on the contrary after using this method there is less 10 % deviation 0,6%- 8,35 %. From this statement, it can be concluded that it is not appropriate in determining sales budget which is applied by company. Maksimal kata : 25o kata, abstrak ini : 352 kata Keyword: sales forecase and sales budget.
PENGARUH PERSONAL SELLING DAN PELAYANAN TERHADAP KEPUTUSAN MENJADI NASABAH ASURANSI KERUGIAN PADA PT ASURANSI PAROLAMAS CABANG BANDAR LAMPUNG darmajaya, lp4m ibi
Jurnal Manajemen dan Keuangan Vol 9, No 1 (2011): Jurnal Manajemen dan Keuangan
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PT Asuransi Parolamas an insurance company to combine the elements of marketing mix. Promotion policy does is personal selling and service quality with a prospective customer can take place more intimate and warm. The purpose of this study was to determine the level of influence on personal selling and service of Decision as a customer. The research method used is descriptive method of verification. The population of this study is the customer for General Insurance at Insurance Parolamas UBL branch based on data of 2007-2009 are still active even as many as 3188 customers. The samples were 97 respondents based Slovin formula. Sampling was systematic sampling. The data analysis technique used is multiple linear regression model, the t test and F test. The test results simultaneously or F test concluded that personal selling variables (X1) and services (X2) jointly affect the decision as a customer (Y) at PT. Insurance Branch Parolamas Bandar Lampung, because Fcount (26.074)> Ftable (3.07). Hypothesis test results indicate that partial personal selling (X1) significantly affects the decision as a customer of PT. UBL Branch Parolamas Insurance and services (X2) is also significantly influence the decision as a customer of PT. Insurance Branch Parolamas Bandar Lampung. Keyword: personal selling, service, decree to be customer life insurance.
ANALISIS PENGARUH KUALITAS AUDITOR TERHADAP EARNINGS RESPONSE COEFFICIENT (ERC)PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) darmajaya, lp4m ibi
Jurnal Manajemen dan Keuangan Vol 9, No 1 (2011): Jurnal Manajemen dan Keuangan
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The purpose of this research to empirically examine the influence of auditor quality toward Earnings Respose Coefficient (ERC) at manufacture companies listed in Indonesia Stock Exchange. This research using quantitative analysis method through approach to calculation numbers of secondary data obtained from annual financial statements obtained from Indonesian Stock Exhange (IDX). The value of Earnings Response Coefficient (ERC) measured by Comulative Abnormal Return regression with Unexpected Earnings. Auditor quantity in this research measured by using 1 value dummy variable for companies with financial statements that audited by KAP Big 4 and 0 value for companies with financial statements that audited by KAP non Big 4 who subsequently converted into SPSS version 16. Testing is done by using sample linier regression test method. The sample of this research is 31 companies with observation number amount 155 financial statements. Monitoring was done during 5 years 2005, 2006, 2007, 2008, and 2009. The conclusion of this research shows that auditor quality does not influence toward Earnings Response Coefficient (ERC) at manufacture companies that listed in Indonesian Stock Exchange. Keyword: Earnings Response Coefficient (ERC), Auditor Qualtity
PENGARUH SUMBER DAN PENGGUNAAN MODAL KERJA TERHADAP PROFITABILITAS DAN RISIKO (Suatu Kasus Pada Kopkar “Dwi Karya” di Lampung Tengah) Yateno, Yateno
Jurnal Manajemen dan Keuangan Vol 9, No 1 (2011): Jurnal Manajemen dan Keuangan
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Sources of working capital held by MAESA Dwi Karya is very supportive and quite adequate for operating capital into two business units, based on research within the last 5 years, the source of working capital derived from three sources, but the most dominating to meet working capital most of the first sequence is a sequence of short-term debt while the second is the capital itself and the rest is obtained from long-term debt. The results show that the business unit Waserda absorb very large compared to working capital savings and loan business units, but unit members Waserda generate net participation or co-operative surplus is smaller than the savings and loans obtained by the unit, the difference in cost is the difference in percentage (%) means that both business units are the most economical and efficient use of working capital and net to obtain the participation of members of the (PNA) or cooperative is a business unit of surplus savings and loan. Effect of profitabiltias, profitability or net participation relative setabil members and tend to increase, but on average, two units above the net cost of participation is still above the average of the set targets, which meant the target was the target of profitability or net participation of members. Influence of risk, business risk MAESA Dwi Karya Dalan period of 5 years is very small not even exist, because the two business units (Waserda and savings and loans) shows that the value of the average standard deviation for the business unit and the unit Waserda registration 0.419425 savings and loans amounting to 0.72628, standard deviation apabilla addressing negative value then the business risks faced by MAESA Dwi Karya is quite large.   Keyword: source, use working capital, profitability and risk
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Nugrahanti, Yaterina Widi; Wijaya, Nathalia
Jurnal Manajemen dan Keuangan Vol 9, No 1 (2011): Jurnal Manajemen dan Keuangan
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The purpose of this study is to examine the effect of firm’s characteristic on  corporate social responsibility disclosure in Manufacturing Indonesian companies. The corporate social responsibility disclosures include details of the environment, energy, employee health and safety,employee other, products, community involvement, and general. The firm’s characteristic is measured by company size, profitability,size of board of commissioner, company profile and leverage. The sample of this research was extracted with purposive sampling method. The sample of the study consist of 76 annual reports of manufacturing companies listed on the Indonesian Stock Exchange as of December 31, 2009. The technique for examining hypothesis is multiple regression analysis by using SPSS 16.00 programs. The results indicate that company size and size of board of commissioner have a significant positive influence on the corporate social responsibility disclosure. But profitability, company profile and leverage failed to show its significant effect. Keyword: Corporate social responsibility disclosure, Company size, Profitability,  Size of board of commissioner, Leverage

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