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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 24 Documents
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Search results for , issue " Volume 18 No 2 Desember 2014" : 24 Documents clear
PERBEDAAN PENGUNGKAPAN CORPORATE SOCIALRESPONSIBILITY DAN NILAI PERUSAHAAN ANTARA PERUSAHAAN DENGAN MANAJEMEN LABA TINGGI DAN RENDAH Horison, Muhamad Yulio; W Nugrahanti, Yeterina
Benefit Volume 18 No 2 Desember 2014
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This research aimed to determine whether corporate social responsibility disclosures and the value of the firm in each mining company listed on Indonesia Stock Exchange (BEI) in 2012 differ between firm with high and lower earnings management. The corporate social responsibility disclosures measured using corporate social disclosure index (CSDI) based on Global Reporting Initiative (GRI) reporting standard items which were disclosed in companies annual report while the value of the firm was measured using Tobin’s Q Model. Earnings management was measured by discretionary accruals used in The Khotari et. al. Model (2005). The sample consisted of 36 mining companies listed on BEI in 2012. Data analysis used in this research was Mann-Whitney U Test. The result of this research indicated that there was difference of corporate social responsibility disclosures between firms with high and lower earnings management. While for the value of the firm, there was no difference between firms with high and lower earnings management.
ANALISIS FAKTOR PENGHAMBAT EKSPOR BAGI UKM Small and Medium Enterprise’s Export Barrier Factor Analyses Ivada, Elvia; Sumaryati, Sri; Hamidi, Nurhasan
Benefit Volume 18 No 2 Desember 2014
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

The intention of this research are to analyze Small and Medium Enterprises’ export barriers in Solo Raya (Surakarta, Boyolali, Sukoharjo, Karanganyar, Wonogiri, Sragen, Klaten) and to prove that all indicators which are knowledge barriers, resources barriers, procedurs barriers and exogenous barrier support export barriers as its construct. This research provides a measurement tool for the next export barriers research as wellThis study combines questioner’s statements  that were developed by researchers from  previous studies in European countries and export obstacle expressions suggested by Indonesian’s expert. Using Small and Medium Enterprises in Solo Raya region as its respondent sample, and we can collect 400 respondent of SME.  There was no such researches in Indonesia before, thus this is the first study using export barrier’s questioner. That’s why Structural Equation Modelling (SEM) is used to provide all construct variables and their indicators become acceptable as a measurement tool for this kind of research. When the researcher run the data using SEM, it showed that construct variables can  support the model. In other words, the model does fit the datas. Except for the exogenous barriers that don’t have significant influence to other two barrier which are resources and procedures. 
PENGARUH DESENTRALISASI FISKAL TERHADAP ANGKA MELEK HURUF, DAN ANGKA PARTISIPASI SEKOLAH DI KABUPATEN/KOTA PROVINSI JAWA TENGAH PERIODE 2010 DAN 2011 Mujiyati, Mujiyati; Purbasari, Heppy
Benefit Volume 18 No 2 Desember 2014
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

The purpose of Indonesian fiscal decentralization that started on 2001 is focus on the local government development. Fiscal decentralization is believed to createpublic servicesefficiency on local government. Furthermore, fiscal decentralization ensure the local budget (APBD) is spent to develop health and education sectors as these sectors are part of basic needs. This study aims to examine how fiscal decentralization influence to the local educational development in term of literacy rate (AMH) and school enrolment rate (APS). This study uses data based on the kabupaten/kota over Central Java Province in the periods of 2010 – 2011. This study also uses linear regression with non-probability sampling as there is 35 kabupaten/kota each year uses for population and sample in this study.  Result shows that fiscal decentralization has an influence to AMH and APS based on the data from kabupaten/kota in Central Javain the periods of 2010 -2011. Thus, it could be conclude that local governments (kabupaten/kota) in Central Java Province have used local revenue to provide public education services specifically in improving literacy and school enrolment rate for 7-15th year students.
PENGARUH KEPERCAYAN, PENGETAHUAN, KOMUNIKASI PEMASARAN INTEGRATIF, PERSEPSI RISIKO, PERSEPSI KEUNGGULAN RELATIF PADA PENUNDAAN ADOPSI PERTAMAX Sugandini, Dyah; Effendi, M. Irhas
Benefit Volume 18 No 2 Desember 2014
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Meningkatnya harga minyak dunia yang  telah melebihi $100 per barel menyebabkan harga-harga relatif mengalami peningkatan yang pada akhirnya juga berdampak terhadap perekonomian nasional. Akibat meningkatnya harga minyak dunia tersebut, pemerintah akhirnya menaikkan harga Bahan Bakar Minyak (BBM) non subsidi berupa pertamax.Pengaturan langkah pembatasan BBM Bersubsidi diatur dengan Peraturan Menteri ESDM No 12 tahun 2012 dan yang terbaru Peraturan Menteri ESDM No. 1 Tahun 2013.Meskipun kebijakan pembatasan BBM Bersubsidi ditujukan untuk memberikan manfaat bagi masyarakat luas, upaya konversi tidak terlaksana dengan lancar dan mudah.Terdapat beberapa faktor yang dapat menunda adopsi masyarakat terhadap pemakaian pertamax ini.            Penundaanterjadi ketika seorang individu memutuskan untuk tidak menggunakan produk inovatif terlebih dahulu.Dan individu ini ada dalam kondisi aktif, menunggu waktu yang dianggapnya tepat untuk mengadopsi Pertamax.Tujuan penelitian ini adalah untuk menguji sebuah model yang menjelaskan faktor-faktor yang mempengaruhi penundaan suatu produk inovatif yaitu Pertamax pada masyarakat target konversi energi. Metode yang digunakan menggunakan pendekatan deduktif karena memfokuskan pada pengembangan hipotesis yang didasarkan pada suatu teori. Penelitian ini menggunakan survei karena memperhatikan sejumlah faktor yang menjelaskan penundaan Pertamax. Faktor-faktor tersebut adalah kepercayaan terhadap pemerintah, pengetahuan, persepsi komunikasi pemasaran integratif, persepsi risiko, persepsi keunggulan relatif, sikap ke arah penundaan, niat menunda dan penundaan. Data yang digunakan adalah data primer yang diperoleh melalui observasi langsung, wawancara personal secara mendalam dan pengisian kuesioner.Responden adalah masyarakat pengguna BBM bersubsidi di wilayah Yogyakarta.Alat analisis data menggunakan structural equation modeling (SEM).Manfaat penelitian ini dapat digunakan sebagai pertimbangan untuk menentukan kebijakan yang bisa ditetapkan oleh pemerintah untuk mensukseskan pemakaian Pertamax di masyarakat, karena dari hasil penelitian ini dapat dijustifikasi faktor-faktor yang menjadi penghambat seorang konsumen untuk mengadopsi Pertamax dan langkah-langkah apa saja yang bisa dilakukan oleh produsen (Pertamina) dan Pemerintah untuk mengatasi faktor yang menyebabkan penundaan adopsi Pertamax. Hasil penelitian menunjukkan bahwa model penundaan adopsi pertamax bisa diterima
Faktor-faktor Pendorong Keniatan Pekerja Lansia untuk Melanjutkan Bekerja Waskito, Jati
Benefit Volume 18 No 2 Desember 2014
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This study aims to conceptualize the notion of “older worker” intention to continue paid working and to validate a scale of measuring the impact of work related factors on older worker’ intentions to continue in employment. This study uses a cross-sectional, survey-based, self report strategy to gather data. The findings the importance of working, the individuals interest outside works, management and organizational factors, work flexibility, and work attachment are the important things that can influence  the older worker to continue paid working
FEMALE LABOR WORKING INTENSITY: A STUDY CASE IN A CONSTRUCTION JOB Suseno, Agus; Hakim, Abdul
Benefit Volume 18 No 2 Desember 2014
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This paper analyzes demographic and socio-economic characteristics of female labor in Bantul District. The characteristics are measured by their education, ages, marital status, number of children, house location, distance from workplace, and salary. The contribution of female labor to their families are analyzed by arithmetic mean. To model the behaviour of female labor work intensity, this paper uses salary, number of children, distance to work location, husband income, and dummy variables on free rice program, health insurance program, and house location. Using a multiple regression model, it finds that variables significantly increase work intensity are salary and husband’s income, while those significantly decreases work intensity are number of children, distance to workplace, and rice free program. 
PENGARUH REPUTASI DAN UKURAN ORGANISASI TERHADAP KINERJA ORGANISASI NIRLABA DI INDONESIA Wahyuningsih, Kristin; Tanggulungan, Gustin
Benefit Volume 18 No 2 Desember 2014
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

The percentage of non-profit organization revenue allocation to program expense beside administratif expense is an indicator of organizational performance. This research aims to test the organizational characteristik of non-profit organization on  its performance. The samples consist of 9 non-profit organizations in Indonesia based on its financial statement from 2007 to 2010. Testing was conducted through a simple regression analysis and a regression intervening with the size of the organization as the intervening variable. The results shows that the organization’s reputation has significant and positive effect toward the size of the organization but negative effect towards the performance of organizations. The size of organization (total revenue and total assets) have significant and negative effect on the performance of non-profit organizations. The total revenues and total assets mediate perfectly the relationship between organization’s age and the performance of non-profit organization.
Holistic Marketing 3.0: Menuju Organisasi Spiritual Premananto, Gancar Candra
Benefit Volume 18 No 2 Desember 2014
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Holistic Marketing is become new mantra for marketer in this 21 century. The concept builds on 4 pillars which are integrated marketing, internal marketing, performance marketing and relationship marketing. The point of that concept is about the important things is to make relationship to everybody and to every stakeholders. The concepts still on development process by Kotler & Keller. This conceptual article proposed that Holistic Marketing proposed by Kotler & Keller still discuss about horizontal relationship. It is not include the important relationship that should be building by human, which is relationship to God. Those relationship can make organization can apply the concept of HabluminaLLAH, habluminannas dan rahmatan lil ’alamin. The concept proposed as Holistic Marketing 3.0, to make more complete and holistic relationship.
Holistic Marketing 3.0: Menuju Organisasi Spiritual Premananto, Gancar Candra
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 18 No 2 Desember 2014
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v18i2.1398

Abstract

Holistic Marketing is become new mantra for marketer in this 21 century. The concept builds on 4 pillars which are integrated marketing, internal marketing, performance marketing and relationship marketing. The point of that concept is about the important things is to make relationship to everybody and to every stakeholders. The concepts still on development process by Kotler & Keller. This conceptual article proposed that Holistic Marketing proposed by Kotler & Keller still discuss about horizontal relationship. It is not include the important relationship that should be building by human, which is relationship to God. Those relationship can make organization can apply the concept of HabluminaLLAH, habluminannas dan rahmatan lil ’alamin. The concept proposed as Holistic Marketing 3.0, to make more complete and holistic relationship.
PERBEDAAN PENGUNGKAPAN CORPORATE SOCIALRESPONSIBILITY DAN NILAI PERUSAHAAN ANTARA PERUSAHAAN DENGAN MANAJEMEN LABA TINGGI DAN RENDAH Horison, Muhamad Yulio; W Nugrahanti, Yeterina
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 18 No 2 Desember 2014
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v18i2.1394

Abstract

This research aimed to determine whether corporate social responsibility disclosures and the value of the firm in each mining company listed on Indonesia Stock Exchange (BEI) in 2012 differ between firm with high and lower earnings management. The corporate social responsibility disclosures measured using corporate social disclosure index (CSDI) based on Global Reporting Initiative (GRI) reporting standard items which were disclosed in companies annual report while the value of the firm was measured using Tobin’s Q Model. Earnings management was measured by discretionary accruals used in The Khotari et. al. Model (2005). The sample consisted of 36 mining companies listed on BEI in 2012. Data analysis used in this research was Mann-Whitney U Test. The result of this research indicated that there was difference of corporate social responsibility disclosures between firms with high and lower earnings management. While for the value of the firm, there was no difference between firms with high and lower earnings management.

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