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Articles 12 Documents
Search results for , issue "Vol 4, No 2 (2008): Vallue Added - Manajemen UNIMUS" : 12 Documents clear
UPAYA MENINGKATKAN DAYA SAING DI PASAR INTERNASIONAL PADA ERA GLOBALISASI ,-, Triyono
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Abstract

Bisnis Internasional adalah semua transaksi bisnis yang dilakukan antar negara yang pelaksanaannya dilakukan oleh warga negara, perusahaan ekspor – impor, maupun sebuah departemen pemerintah. Kegiatan bisnis Internasional mempunyai spesifikasi karena melewati batas – batas wilayah negara mempunyai aturan hukum, budaya, kebiasaan, bahasa, mata uang yang saling berbeda. Dengan perbedaan – perbedaan ini maka sebaiknya dalam kegiatan bisnis Internasional perlu hati – hati dalam pelaksanaannya. Kata kunci : Daya saing, pasar Internasional, Globalisasi
PERKEMBANGAN ILMU EKONOMI SEBAGAI MORAL SCIENCE: THINKING AND ACTING OUTSIDE THE NEO CLASSICAL ECONOMIC BOX Hartono Widagdo, R. Djoko Setyo
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Abstract

Pada paper ini penggabungan  dari  pemikiran  Prof Bernard  Hodgson dan  James E Alvey berusaha memaparkan tentang  perkembangan sejarah  ilmu ekonomi sebagai ilmu pengetahuan yang berlandaskan moral dan pemikiran baru diluar Neo Classical Economic Box.
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER PADA PD BPR BKK PURWODADI ,-, Suwardi
VALUE ADDED | MAJALAH EKONOMI DAN BISNIS Vol 4, No 2 (2008): Vallue Added - Manajemen Unimus
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Abstract

It was interesting to observe the phenomenon of merger as  a managerial decision on BPR BKK Purwodadi. The research is aimed to study wether the merger has significant impact on the financial performance of BPR BKK in Purwodadi. The impact is meausured by comparing bank financial performance prior to and after the merger. In this  research, proxy for bank financial performance uses several ratios, such as  Net Interest Margin (NIM), Operational Cost and Operational Revenue Ratio , Return on Assets (ROA), Non Performing Loans (NPL) and Loans to Deposit Ratio (LDR). According the theory of mergers, one of the main obyektives that the firm performs merger is to use their economies of scale and scope (Koch & Mac Donald, 2002 p. 902), to  increase of their assets, cost efficiency, sales and return (ROA). In Indonesia the merger among BBD, BDN, EXIM Bank and BAPINDO, has shown significant, and  in the financial performances are better than those prior to the merger of CAR, RORA and LDR but insignificant are better on  financial performance in terms of NIM, ROA and Operation Cost and Operational Revenue Ratio (Kuncoro, 2002 p. 412 and 447). Solikhah & Payamta (2001) with their research, found that the banks were merged seem to big  and the merger and acquisition are only for the sake of political interest. This research is conducted to obtain the facts, whether their financial performances after the merger are better or worse than those prior to the merger.The data are then  processed and to analyzed to obtain guidance for the managerial policies, so that the company of bank has  competitief advantages. Differences tests being  used are Wilcoxon Test and T-test  involving 18 branches of PD BPR BKK Purwodadi during the period of 4 financial years which end in 2004, 2005, 2006 and 2007 so that there is an adequate period of 36 months financials performance prior to and after the merger. The research with Wilcoxon Test  found that there significant differences in terms of  NIM and LDR but no significant differences in terms of  BOPO, NPL and LDR. While the result T-test found that there is  no efficiency for NIM and LDR, though BOPO, ROA and NPL are better than those prior to the merger. Key words: financial performaced, merger, Wilcoxon’s Signed Rank Test, T-test, NIM, BOPO, ROA, NPL and LDR.
CELLULAR GOLD MONEY FOR CURRENCY DALAM SISTEM KEUANGAN MASA KINI ,-, Hardiwinoto
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Abstract

CELLULAR GOLD MONEY FOR CURRENCY DALAM  SISTEM  KEUANGAN  MASA KINI
KETERKAITAN ANTARA INFORMASI AKUNTANSI, KETIDAKPASTIAN LINGKUNGAN DENGAN KINERJA PERUSAHAAN ,-, Poniman
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Abstract

Informasi akuntansi dibedakan menjadi dua: informasi akuntansi keuangan dan informasi akuntansi manajemen. Informasi akuntansi digunakan untuk tujuan perencanaan strategis, pengendalian operasional dan pengendalian manajemen. Kinerja perusahaan diukur dengan pendekatan keuangan yaitu laporan keuangan atau non keuangan. Informasi akuntansi dan ketidakpastian lingkungan  sebagai dasar mengevaluasi prestasi  perusahaan/manajerial dengan menggunakan angka-angka akuntansi dimana informasi tersebut  merupakan informasi bagi manajemen untuk proses perencanaan, koordinasi dan penilaian kinerja perusahaan.  Penggunaan informasi akuntansi,. ketidakpastian lingkungan berhubungan positif dengan kinerja perusahaan. Kata Kunci: informasi akuntansi, ketidakpastian lingkungan, kinerja perusahaan, dan faktor kontinjensi
PENGARUH INSENTIF KINERJA, USAHA DAN KOMPLEKSITAS TUGAS TERHADAP KUALITAS AUDIT JUDGEMENT ,-, Sugiarto
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Abstract

This research examines the effect of performance incentives, effort and task complexity on  the quality of audit judgement. This research  replicated research model which had been done by Sanusi and Iskandar (2007), The respondents consisted of student in Pendidikan Profesi Akuntan Diponegoro University Semarang, Central Java. Experimental research design 3 x 1 was used to examine the hypotheses. Using  purposive sampling technique, the subjects were classified into three groups, namely financial incentives groups, non-financial incentives groups, and a control group with no incentives. Each group was required to perform high and low task complexity. 45 students participated in this experiment. The results of the experiment were then analyzed  using T- Test or Mann Whitney Test and moderated regression analysis (MRA). The results showed that among five hypotheses only one hypothesis was rejected. First, this research found that financial incentives group and non-financial incentives group performed better quality of audit judgment than group with no incentives. Secondly, subject within financial incentives group and non-financial incentives group exerted more effort than subject with no incentives. Third, this research provided strong evidence that the relation of efforts and the quality of audit judgment is moderated by task complexity. Fourth, this research showed that when task complexity is high, there is no different of audit quality performed by subject with high efforts and low efforts. And finally, this research failed to find that when task complexity is low, subject with high efforts will perform better quality of audit judgment than subject with low efforts. Keywords: Performance Incentives, task complexity, and the quality of Audit Judgement.
PERKEMBANGAN ILMU EKONOMI SEBAGAI MORAL SCIENCE: THINKING AND ACTING OUTSIDE THE NEO CLASSICAL ECONOMIC BOX Hartono Widagdo, R. Djoko Setyo
VALUE ADDED | MAJALAH EKONOMI DAN BISNIS Vol 4, No 2 (2008): Vallue Added - Manajemen UNIMUS
Publisher : VALUE ADDED | MAJALAH EKONOMI DAN BISNIS

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

Abstract

Pada paper ini penggabungan  dari  pemikiran  Prof Bernard  Hodgson dan  James E Alvey berusaha memaparkan tentang  perkembangan sejarah  ilmu ekonomi sebagai ilmu pengetahuan yang berlandaskan moral dan pemikiran baru diluar Neo Classical Economic Box.
CELLULAR GOLD MONEY FOR CURRENCY DALAM SISTEM KEUANGAN MASA KINI ,-, Hardiwinoto
VALUE ADDED | MAJALAH EKONOMI DAN BISNIS Vol 4, No 2 (2008): Vallue Added - Manajemen UNIMUS
Publisher : VALUE ADDED | MAJALAH EKONOMI DAN BISNIS

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

Abstract

CELLULAR GOLD MONEY FOR CURRENCY DALAM  SISTEM  KEUANGAN  MASA KINI
KETERKAITAN ANTARA INFORMASI AKUNTANSI, KETIDAKPASTIAN LINGKUNGAN DENGAN KINERJA PERUSAHAAN ,-, Poniman
VALUE ADDED | MAJALAH EKONOMI DAN BISNIS Vol 4, No 2 (2008): Vallue Added - Manajemen UNIMUS
Publisher : VALUE ADDED | MAJALAH EKONOMI DAN BISNIS

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

Abstract

Informasi akuntansi dibedakan menjadi dua: informasi akuntansi keuangan dan informasi akuntansi manajemen. Informasi akuntansi digunakan untuk tujuan perencanaan strategis, pengendalian operasional dan pengendalian manajemen. Kinerja perusahaan diukur dengan pendekatan keuangan yaitu laporan keuangan atau non keuangan. Informasi akuntansi dan ketidakpastian lingkungan  sebagai dasar mengevaluasi prestasi  perusahaan/manajerial dengan menggunakan angka-angka akuntansi dimana informasi tersebut  merupakan informasi bagi manajemen untuk proses perencanaan, koordinasi dan penilaian kinerja perusahaan.  Penggunaan informasi akuntansi,. ketidakpastian lingkungan berhubungan positif dengan kinerja perusahaan. Kata Kunci: informasi akuntansi, ketidakpastian lingkungan, kinerja perusahaan, dan faktor kontinjensi
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER PADA PD BPR BKK PURWODADI ,-, Suwardi
VALUE ADDED | MAJALAH EKONOMI DAN BISNIS Vol 4, No 2 (2008): Vallue Added - Manajemen UNIMUS
Publisher : VALUE ADDED | MAJALAH EKONOMI DAN BISNIS

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

Abstract

It was interesting to observe the phenomenon of merger as  a managerial decision on BPR BKK Purwodadi. The research is aimed to study wether the merger has significant impact on the financial performance of BPR BKK in Purwodadi. The impact is meausured by comparing bank financial performance prior to and after the merger. In this  research, proxy for bank financial performance uses several ratios, such as  Net Interest Margin (NIM), Operational Cost and Operational Revenue Ratio , Return on Assets (ROA), Non Performing Loans (NPL) and Loans to Deposit Ratio (LDR). According the theory of mergers, one of the main obyektives that the firm performs merger is to use their economies of scale and scope (Koch & Mac Donald, 2002 p. 902), to  increase of their assets, cost efficiency, sales and return (ROA). In Indonesia the merger among BBD, BDN, EXIM Bank and BAPINDO, has shown significant, and  in the financial performances are better than those prior to the merger of CAR, RORA and LDR but insignificant are better on  financial performance in terms of NIM, ROA and Operation Cost and Operational Revenue Ratio (Kuncoro, 2002 p. 412 and 447). Solikhah & Payamta (2001) with their research, found that the banks were merged seem to big  and the merger and acquisition are only for the sake of political interest. This research is conducted to obtain the facts, whether their financial performances after the merger are better or worse than those prior to the merger.The data are then  processed and to analyzed to obtain guidance for the managerial policies, so that the company of bank has  competitief advantages. Differences tests being  used are Wilcoxon Test and T-test  involving 18 branches of PD BPR BKK Purwodadi during the period of 4 financial years which end in 2004, 2005, 2006 and 2007 so that there is an adequate period of 36 months financials performance prior to and after the merger. The research with Wilcoxon Test  found that there significant differences in terms of  NIM and LDR but no significant differences in terms of  BOPO, NPL and LDR. While the result T-test found that there is  no efficiency for NIM and LDR, though BOPO, ROA and NPL are better than those prior to the merger. Key words: financial performaced, merger, Wilcoxon?s Signed Rank Test, T-test, NIM, BOPO, ROA, NPL and LDR.

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