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Benefit: Jurnal Manajemen dan Bisnis
Published by Universitas Muhammadiyah Surakarta
ISSN : 14104571     EISSN : 25412604     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Benefit: Jurnal Manajemen dan Bisnis is a peer-reviewed journal published by Department of Management, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, covering a variety of topics in economics, management, business and finance.
Arjuna Subject : -
Articles 18 Documents
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Search results for , issue " Volume 11 No 1 Juni 2007" : 18 Documents clear
PENGEMBANGAN MODEL KONSEPTUAL TENTANG KETERKAITAN PARA PELAKU DENGAN KELUASAN PERENCANAAN SUKSESI PADA PERUSAHAAN KELUARGA Harsono, Mugi
Benefit Volume 11 No 1 Juni 2007
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This seminal article discusses the basic concept of succession planning in family business. Family business succession has been a central subject in fsmily business research since it only has smallsatisfaction number of generation shifts. Succession planning is a long term process, consist of sequential activities to set up and make certain family business sustainability through generation shift. There are two medels of succession management process; first, succession anagement process based on corporation activities held by Aon Consulting Group Forum (2003), and second, succession management process based on treatment to successor proposed by Scarborough &Zimmerer (2006). Succession performers in business family arepredecessors, successors, and siblings. The succession planning activities consist of four categories; successor selection and training, postsuccession business strategy, the role of predesessor at post succession, and the dissemination of succession result informati on to stakeholders.Finally, the conceptual model of succession planning in family business was developed .
TERHADAP KINERJA USAHA PEDAGANG KAKI LIMA MENETAP (SUATU SURVAI PADA PUSAT PERDAGANGAN DAN WISATA DI KOTA SURAKARTA) Mulyanto, Mulyanto
Benefit Volume 11 No 1 Juni 2007
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Endless economic crises that caused the level of society income fallingand the amount of people who live below poverty line is increasing. Economiccrisis has also created company-declining productivity therefore a lotdisconnection of working relationship that caused increasing unemploymenthappened. Enabling informal sector especially cloister merchant is hardlyneeded. The problem of cloister merchant is an interesting topic to study. Thisresearch is aimed to describe the cloister merchant motivations, managerial skill,and the performance of cloister merchant work to manage their business.Analyzing contribution of willing to achieve, risk taking, personal responsibility,searching feedback, new business effort, cooperation, future orientation, willingto work hard indicators. Analyzing contribution of planning skill, decision taking,budgeting, organization, coordinating, coordinating and supervision towardcloister merchant managerial skill indicators. Analyzing output quality, outputquality, working time, and working process toward cloister merchant businessperformance indicators.
IMPLIKASI APLIKASI SISTEM TEKNOLOGI INFORMASI DALAM PELAKSANAAN MANAJEMEN KUALITAS Wibisono, Kunto
Benefit Volume 11 No 1 Juni 2007
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

The basic aim of this research is to examine the effect of information technologyon quality management. Sample of this research take place in 5 travel agentcompanies, 2 membership card companies, 4 education companies, and 3manufactures companies that used internet and website design for promoting theirproduct and services. In analyzing the data, researcher used paired sample t test.The result indicates there are significant relationship among used of informationtechnology and not used an information technology. That’s like a t heory said thatinformation technology gives a positive effect to company especially in qualitymanagement.The findings obtained in this research are expected could be used as asupplement reference for company, especially for specific company that willimplicated information technology.
Perbedaan Gender dan Sikap terhadap Peran Pekerjaan-Keluarga: Implikasinya pada Perkembangan Karir Wanita Waskito, Jati; Irmawati, Irmawati
Benefit Volume 11 No 1 Juni 2007
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study attempts to examine wether the attitude to work an family roles ofprofessional men and women in Surakarta, follow the pattern suggested by adultdevelopment theories. The results indicate that there were no significant different betweenthe scroes of men and women participants in work role during their life cycle.Nevertheless, there are some different role in the family (parental, marital, and homemaker) a long their life cycle
Metaparadigm Menjawab Metaphor Teori Organisasi sebagai Pendulum dan Puzzle Solving Tiara Puspa, Tiara Puspa
Benefit Volume 11 No 1 Juni 2007
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

From growth of history, organization theory could be metaphoraly as apendulum which one time resided in right side and an other time resided in theother , meanwhile from the empiric study many debate around in analyzerswhich one better be applied, from this side organizational theory could also bemetahporaly like puzzle game. To overcome the motion of pendulum and finishpuzel in organizational theory hence discussion from all the viewpoints tried topulled to the above of into higher level that is multi paradigm. Approach ofmuliparadigm appreciate the possibility existence of equation in opinion issomething not possibly and there is existence of equation opinion in difference.Approach of multiparadigm give implication the importance of studyinterdisipliner in research of organization for getting more fully theory building.
ANALISIS PERATAAN LABA ( INCOME SMOOTHING ) : FAKTOR YANG MEMPENGARUHINYA DAN PENGARUHNYA TERHADAP RETURN DAN RISIKO SAHAM PERUSAHAAN GO PUBLIC DI BURSA EFEK JAKARTA Irawati, Zulfa; Maya A, Anugerah
Benefit Volume 11 No 1 Juni 2007
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is designed to examine the income smoothing in Indonesia. Incomesmoothing can be defined as a means used by management to diminish the variability ofstream of reported income numbers relative to some perceived target stream by the manipulation of artificial (accounting) and real (transactional) variables (Koch, 1981).Three main issue investigated in this reseach were factor influencing income smoothing andthe income smoothing effect to return and risk (beta) of public companies stocks in Indonesia.Eighty three listed in Jakarta stock exchage (JSX) selected using purposive sampling methodwere used as reseach sample. The sample was then classified into smoother and nonsmoother using Eckel’s model, used income after tax. The result showed that 45 companiespracticed income smoothing and 38 companies didn’t practiced income smoothing bycompanies listed in JSX.Common and special statical test according the hypothesis were used in this reseach.Common statical includes descriptive statistic, normality data test(with one sampel kolmogorov smirnov) and population test with Mann Whitney test or t t est. All kind of common statical test concluded that data was distributed unnorrmally and the sample came from the same population.The first hypothesis examined whether NPS, Profitabilitas, Net Profit Margin,Leverage, Industrial sector, and winner losser stocks influenced income smoothing. Logisticregression was used to the test this hypothesis and concluded that the first hypothesis cannotrejected, so all the factors hypothesized were not influence income smoothing. The secondhypothesis examined whether there was return difference between smoother aand nonsmoother. This hypothesis was tested with independent sample t test and concluded that therewas no return difference between smoother and non smoother. The third hypothesis examinedwhether there was risk ( beta) difference between smoother aand non smoother. This hypothesis was tested with independent sample t test and concluded that there was no risk (beta) difference between smoother and non smoother.
Perbedaan Gender dan Sikap terhadap Peran Pekerjaan-Keluarga: Implikasinya pada Perkembangan Karir Wanita Waskito, Jati; Irmawati, Irmawati
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 11 No 1 Juni 2007
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v11i1.1261

Abstract

This study attempts to examine wether the attitude to work an family roles ofprofessional men and women in Surakarta, follow the pattern suggested by adultdevelopment theories. The results indicate that there were no significant different betweenthe scroes of men and women participants in work role during their life cycle.Nevertheless, there are some different role in the family (parental, marital, and homemaker) a long their life cycle
Metaparadigm Menjawab Metaphor Teori Organisasi sebagai Pendulum dan Puzzle Solving Tiara Puspa, Tiara Puspa
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 11 No 1 Juni 2007
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v11i1.1262

Abstract

From growth of history, organization theory could be metaphoraly as apendulum which one time resided in right side and an other time resided in theother , meanwhile from the empiric study many debate around in analyzerswhich one better be applied, from this side organizational theory could also bemetahporaly like puzzle game. To overcome the motion of pendulum and finishpuzel in organizational theory hence discussion from all the viewpoints tried topulled to the above of into higher level that is multi paradigm. Approach ofmuliparadigm appreciate the possibility existence of equation in opinion issomething not possibly and there is existence of equation opinion in difference.Approach of multiparadigm give implication the importance of studyinterdisipliner in research of organization for getting more fully theory building.
ANALISIS PERATAAN LABA ( INCOME SMOOTHING ) : FAKTOR YANG MEMPENGARUHINYA DAN PENGARUHNYA TERHADAP RETURN DAN RISIKO SAHAM PERUSAHAAN GO PUBLIC DI BURSA EFEK JAKARTA Irawati, Zulfa; Maya A, Anugerah
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 11 No 1 Juni 2007
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v11i1.1263

Abstract

This research is designed to examine the income smoothing in Indonesia. Incomesmoothing can be defined as a means used by management to diminish the variability ofstream of reported income numbers relative to some perceived target stream by the manipulation of artificial (accounting) and real (transactional) variables (Koch, 1981).Three main issue investigated in this reseach were factor influencing income smoothing andthe income smoothing effect to return and risk (beta) of public companies stocks in Indonesia.Eighty three listed in Jakarta stock exchage (JSX) selected using purposive sampling methodwere used as reseach sample. The sample was then classified into smoother and nonsmoother using Eckel’s model, used income after tax. The result showed that 45 companiespracticed income smoothing and 38 companies didn’t practiced income smoothing bycompanies listed in JSX.Common and special statical test according the hypothesis were used in this reseach.Common statical includes descriptive statistic, normality data test(with one sampel kolmogorov smirnov) and population test with Mann Whitney test or t t est. All kind of common statical test concluded that data was distributed unnorrmally and the sample came from the same population.The first hypothesis examined whether NPS, Profitabilitas, Net Profit Margin,Leverage, Industrial sector, and winner losser stocks influenced income smoothing. Logisticregression was used to the test this hypothesis and concluded that the first hypothesis cannotrejected, so all the factors hypothesized were not influence income smoothing. The secondhypothesis examined whether there was return difference between smoother aand nonsmoother. This hypothesis was tested with independent sample t test and concluded that therewas no return difference between smoother and non smoother. The third hypothesis examinedwhether there was risk ( beta) difference between smoother aand non smoother. This hypothesis was tested with independent sample t test and concluded that there was no risk (beta) difference between smoother and non smoother.
PENGEMBANGAN MODEL KONSEPTUAL TENTANG KETERKAITAN PARA PELAKU DENGAN KELUASAN PERENCANAAN SUKSESI PADA PERUSAHAAN KELUARGA Harsono, Mugi
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 11 No 1 Juni 2007
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v11i1.1264

Abstract

This seminal article discusses the basic concept of succession planning in family business. Family business succession has been a central subject in fsmily business research since it only has smallsatisfaction number of generation shifts. Succession planning is a long term process, consist of sequential activities to set up and make certain family business sustainability through generation shift. There are two medels of succession management process; first, succession anagement process based on corporation activities held by Aon Consulting Group Forum (2003), and second, succession management process based on treatment to successor proposed by Scarborough &Zimmerer (2006). Succession performers in business family arepredecessors, successors, and siblings. The succession planning activities consist of four categories; successor selection and training, postsuccession business strategy, the role of predesessor at post succession, and the dissemination of succession result informati on to stakeholders.Finally, the conceptual model of succession planning in family business was developed .

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