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Riset Manajemen dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Atma Bhakti
ISSN : 20868316     EISSN : 24067822     DOI : https://doi.org/10.36600/.v9i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Riset Manajemen dan Akuntansi, adalah jurnal terbitan ini berisi artikel bidang ilmu Manajemen, Akuntansi, Pemasaran, Strategis dan Sumber Daya Manusia yang diterbitkan secara berkala 6 bulanan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 197 Documents
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PENGARUH PERSEPSI KUALITAS LAYANAN DAN KEPUASAN KONSUMEN TERHADAP PEMBELIAN KEMBALI KONSUMEN PADA HYPERMART SOLO GRAND MALL DENGAN PERSEPSI PENANGANAN KELUHAN SEBAGAI VARIABEL PEMEDIASI Mastuti, Endang Tri
Riset Manajemen & Akuntansi Vol 1, No 2 (2010): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

This research aimed to test: 1) the influence of service quality perception toward customer’s purchase intention, 2) the influence of customer’s satisfaction toward customer’s purchase intention, 3) the influence of service quality perception toward customer’s purchase intention with perception management of complaint as mediating, 4) the influence of customer’s satisfaction toward customer’s purchase intention with perception management of complaint as mediating This research was conducted in Hypermart Solo Grand Mall with used sample with amount 150 respondent. Sample method with purposive sampling. Data collecting used interview and questioner. The data were analyzed by using multiple regression by SPSS 13.5 software. The results show that: 1) the influence direct of service quality perception toward customer’s purchase intention, 2) the influence insignificant of customer’s satisfaction toward customer’s purchase intention, 3) the influence indirect of service quality perception via perception management of complaint and significant toward customer’s purchase intention, 4) the influence indirect of customer’s satisfaction via perception management of complaint and significant toward customer’s purchase intention, 5) customer’s purchase intention variable explains a service quality perception and a customer’s satisfaction with perception management of complaint as intervening variable is 98.8% and while its remain 1.2% is explained by other variables which are involved in the regression model such as a marketing mix, product and trust, 6) path analysis shows that: a) the service quality perception has direct influence toward the customer’s purchase intention dominant compare the service quality perception has influence toward the customer’s purchase intention via perception management of complaint, b) the customer’s satisfaction has direct influence toward the customer’s purchase intention dominant compare the customer’s satisfaction has influence toward the customer’s purchase intention via perception management of complaint
KEPUTUSAN KONSUMEN DALAM MEMBELI PERUMAHAN
Riset Manajemen & Akuntansi Vol 1, No 2 (2010): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

Target of this research : to analyse influence of is quality of building, price, location, and promotion to decision of consumer in buying housing. Research population is housing consumer various type in Town region of Surakarta, sampel taken by counted 100 consumer. Technique intake of sampel with sampling purposive. Data collecting with questioner. Data analysis use analysis equation of regresi. Hypothesis tested with test of t test and F. Result of analysis indicate that the quality of building, price, location, and promotion have influence which are positive significance to decision of consumer. According to conclusion above its suggestion to: Relating to the quality of building, to government suggested to specify standard of quality of competent building to be dwelt. So that if there is developer developing house with quality of less competent can be acted and abstracted its effort permission. Government shall remain to give subsidy to housing consumer with small type and medium type to be society can occupy house with condition of better.
PENGARUH PENGUMUMAN RIGHT ISSUE TERHADAP KINERJA SAHAM DAN LIKUIDITAS SAHAM DI BURSA EFEK INDONESIA
Riset Manajemen & Akuntansi Vol 1, No 1 (2010): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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The objectives of this research is to know influence announcement of right issue to stock performance and stock liquidity company in Bursa Efek Indonesia (BEI) at period 2000-2007. This research use technique purposive sampling that obtained sampel counted 55 company. Analysis use statistical examination constructively SPSS program 11.50. In analysing to be used paired sample t test. As well as used one sample statistic to know information content around announcement  right. The result  indicates that first, there are difference of stock return mean. Stock return was decline after announcement right issue. Second, there are difference of abnormal return mean Abnormal return was decline after announcement right issue. Third, there are difference of trading volume activity mean. Trading volume activity was increase after announcement right issue
PENGARUH KEPEMIMPINAN DIRI PADA KINERJA DENGAN EFIKASI DIRI SEBAGAI PEMEDIASI (Studi pada Mahasiswa Semester III Akademi Kebidanan Estu Utomo Boyolali Tahun Akademik 2009/2010) Sampurna, Dudiet Hery
Riset Manajemen & Akuntansi Vol 2, No 3 (2011): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh efikasi diri memediasi pengaruh kepemimpinan diri pada kinerja. Penelitian ini merupakan jenis penelitian kausal. Populasinya adalah seluruh mahasiswa semester III Akademi Kebidanan Estu Utomo Boyolali sejumlah 150 siswa, semuanya menjadi sampel. Sumber data yang dibutuhkan adalah sumber data primer dan sekunder. Teknik pengumpulan data dengan dokumentasi, kuesioner dan observasi. Metode analisis kuantitatif dengan mediated regression analysis. Hasil penelitian ini adalah kepemimpinan diri berpengaruh signifikan terhadap efikasi diri, efikasi diri berpengaruh signifikan terhadap kinerja, kepemimpinan diri berpengaruh signifikan terhadap kinerja. Hasil analisis juga menunjukkan bahwa efikasi diri secara parsial memediasi hubungan antara kepemimpinan diri dan kinerja. Kepemimpinan diri secara tidak langsung berpengaruh pada kinerja, efikasi diri sebagai pemediasi
ANALISIS KINERJA DENGAN METODE ECONOMIC VALUE ADDED (STUDI KASUS PT. ASTRA INTERNATIONAL TBK )
Riset Manajemen & Akuntansi Vol 1, No 2 (2010): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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Abstract

Performance measurement can be utilized to assess the company efficacy and also as basis for compile the reward system in company. Performance measurement which is many used is ROA and also ROE will push the manager to avoiding investments in project to cause degrading again the investment though beneficial project, and risk lower. This is especial weakness at performance measurement ROA and ROE disregarding the existence of traditional performance above, so reached by the strategy alternative felt more perfect, that is with method EVA (economic value added). In this method profit operates for after interest and tax (EAT) lessened with Total cost capital (Total cost capital). So that EVA shows explicitly expense of company capital. Method EVA represents the process to maximize the company value
ANALISIS PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA Wijayanti, Handayani Tri
Riset Manajemen & Akuntansi Vol 1, No 1 (2010): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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This study aims to obtain empirical evidence about the role of differences between accounting income and taxable income (book-tax differences) of earnings one period ahead. In addition this study aims to test whether the difference between accounting earnings and taxable income will also affect investors assessment of earnings persistence in the future. The hypothesis proposed is: (1) firms with large book-tax differences has a lower accounting earnings persistence than firms with small book-tax differences, (2) firms with large book-tax differences has a persistence of accrual components is lower than companies with small book-tax differences. The samples used were 40 companies listed in Indonesia Stock Exchange (IDX), and publish audited financial statements are consistent in the year 2000-2005. The data was collected using purposive sampling. The statistical methods used are panel data regression. The results showed that firms with large large book-tax differences of having lower earnings persistence than firms with small large book-tax differences. However, the low persistence of earnings is not statistically proven due to the accrual component. Investors have not been able to distinguish the information contained in accruals and cash flow component in determining the persistence of earnings. Information about the size of the large book-tax differences contained in accruals component can not affect investors assessment of earnings persistence in the future
ANALISIS KEPUASAN PENGGUNA UNIT LAYANAN PUBLIK
Riset Manajemen & Akuntansi Vol 1, No 1 (2010): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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The satisfaction of the user of public service unit in this research is influenced by the excellent service in public service organization which consists of several factors, which are: transparency, accountability, conditional, participative, right equivalence, and the balance between right and obligation. The problem in this research is whether the factors of transparency, accountability, conditional, participative, right equivalence, and the balance between right and obligation have influence toward the satisfaction of the user of public service unit. The purpose of this research is to investigate the influence of transparency, accountability, conditional, participative, right equivalence, and the balance between right and obligation factors. The research is done in Badan Pelayanan Terpadu Surakarta. The population is the society in Surakarta town who need the service of this agency. The sample taken is amounted of 272 people, by using purposive sampling. Data analysis used is double regression analysis. For testing the hypothesis, the researcher uses t-test and F-test. The conclusion is the variable of accountability, conditional, participative, right equivalence, and the balance between right and obligation independently has significant influence toward the satisfaction of the user of public service unit. Meanwhile, the transparency variable has no significant influence toward the satisfaction of the user of public service unit. The result of simultaneous test (F-test) answers the question that the variables of transparency, accountability, conditional, participative, right equivalence, and the balance between right and obligation simultaneously has significant influence toward the satisfaction of public service unit.
ANALISIS PENGARUH COMPUTER ANXIETY DAN SELF EFFICACY TERHADAP KEAHLIAN PENGGUNAAN INTERNET PADA MAHASISWA Handayani, Rini
Riset Manajemen & Akuntansi Vol 1, No 2 (2010): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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The objectives of the research are to examine computer anxiety and self efficacy factor that influence of ability to use an internet. This study is implemented in STIE Atma Bhakti Surakarta. Data collection used is quesionnare by 128 student with convinience sampling method. The data were analyzed by using multiple regression by SPSS 13.5 software. Study results show that computer anxiety factor are significant positive influence of ability to use an internet and self efficacy is insignificant positive influence of ability to use internet
REVIEW ELECTRONIC COMMERCE UNTUK MEMPERLUAS JARINGAN PEMASARAN Sidiq, Ahmad
Riset Manajemen & Akuntansi Vol 1, No 1 (2010): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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To day, For the part of corporation, e-commerce bot merely buy and sell product according to online, on the contrary, e-commerce cover entire process from developments, marketing, sale, delivery, service, and payment to various product and service, buy in base global network customers, with support from network business partners throughout world. in this article be discussed about sisitem e-comerce will base on internet resource and many another information technology to support every step from this process. first identifies various principal category and trend in ecommerce, second identify various important process from system e-commerce. third, identify primary factor and rules that wanted web store so that success in e-commerce. identify and explanation business value from several market kinds e-commerce. latest discuss various benefit and surplus with weakness from several alternatifcliks and brick in e-commerce, in marketing network extension
PENGARUH KENAIKAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN FREE CASH FLOW DAN PERTUMBUHAN SEBAGAI VARIABEL PEMODERASI Wijayanti, Handayani Tri
Riset Manajemen & Akuntansi Vol 1, No 1 (2010): Riset Manajemen & Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Atma Bhakti

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The company managements often conducts profit engineering that is usually called as earnings management. This research attempts to describe whether there is or not the effect of leverage on earnings management with free cash flow and growth as the moderating variable. The research taken 41 manufacturing companies listed in Indonesian Stock Exchange as the sample from 2003 to 2007. The sampling process was done purposive sampling method while data collection was achieved through the documentation method of Indonesian Stock Exchange (www.jsx.co.id), “Pojok BEJ (Indonesian Stock Exchange Corner)” of Surakarta Sebelas Maret University and ICMD (Indonesian Capital Market Directory). The earnings management in this research was measured using Modified Jones Model. The result of research shows that the leverage in fact does not affect the earnings management. Earnings management is affected by free cash flow, size (company size), and interaction leverage and growth. The result of hypothesis 2 testing shows that H2 is not supported, indicating that the free cash flow is rejected as the moderating variabel, but when the free cash flow is tested separately, the different result shows that it in fact affects the earnings management. Hypothesis 3 is accepted, where there is interaction between leverage and growth to effect earnings management.

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