| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 6 (No. 1) |
| Nomor Halaman | : | 35-48 |
| Abstraksi Narasi | : | This article reports the results of a study which offer an explanation for the interaction effect between interdependence and decentralization on management accounting system (MAS). First of all MAS design is defind in terms of perceived usefulness of MAS of two charateristics of information, such as scope and integration. Secondly some variables, especially interdependence and decentralisation are also defind based on the theoretical framework finally this study of 65 managers indicates that the interaction between interdependence and decentralization timeliness are associated with the usefulness of MAS information. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 6 (No. 1) |
| Nomor Halaman | : | 1-15 |
| Abstraksi Narasi | : | This study examines the relevance of flexibility of manufacturing strategies on the design of management control systems (the use of integrated liaison device and organization structure). Data selected using purposive sampling, and collected through mail survey from 479 functional managers in 306 manufacturing firms in Indonesian Manufacturer Industries Directory 2000: The analysis units are 48 managers - production, accounting and division. The statistic method used to test the hypothesis is regression analysis and independent sample t test. Empirical results indicate that the use of integrated liaison devices are increased in these firms with a commitment to manufacturing flexibility and organization structure and is not associated with a commitment to it. There is no difference between the firm with a commitment to manufacturing flexibility on the design of management control systems. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 6 (No. 1) |
| Nomor Halaman | : | 66-78 |
| Abstraksi Narasi | : | The study examines the impact of right issue policy toward investors. Pearson`s corellation test is used in this study. It measures the association between theoritical price of right issue and investor`s gain or loss. Data were collected from Capital Market Directory 1996 and 2001. Six hypotheses were developed from 30th, 60th, 90th, 120th, 150th, and 180th day of right date. The result showed there were associations between the variables. All the null hipothesis were rejected. Thus it supported Smith`s (1995) and Gultom`s (1997) evidence that market value after the ex right issue is significantly lower compared with that of theoritical price. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 6 (No. 1) |
| Nomor Halaman | : | 16-34 |
| Abstraksi Narasi | : | This study empirically examines the influence of four contingency factors: task complexity, system complexity, user influence and user-developer communication on the relationship between user participation and user satisfaction in the information system development. Questionnaries were distributed through contact person to 215 end user information system from bank industries in Semarang. Eighty Six respondents gave their responses (40%) and they were analyzed by using regression analysis with interaction approach. The results indicate that user participation has positive and significant relationship with user satisfaction. It also indicates that four contingency factors: task complexity, system complexity, user influence and user-developer communication proved to be moderating variables on the relationship between user participation and user satisfaction in the system development. The results help explain the relationship between user participation and user satisfaction by suggesting the nature of the relationship under different sets of conditions. |
| Nama Pengarang | : | Herizon, Wenny Maylina, Nurmala Ahmar, Pujiati, Diyah, Alwan S Kustono, Aulia Fuad Rahman, Titik Mildawati, Muslichah, Suryani, Tatik, Laila Saleh, Muazaroh, Wilopo |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 6 (No. 1) |
| Nomor Halaman | : | 98-115 |
| Abstraksi Narasi | : | The effort of creating consumers` loyalty toward the product or the trade mark (brand) being offered is the focus of marketing that must be conducted by the company management. In order that such an effort can be done, in designing and implementing staretgy, the company management need to see the factors influencing consumers` loyalty toward the product being offered. Thus, by knowing such factors, it is intended that they use them for designing the next marketing strategy. In addition, they can also keep improving the created loyalty. This research attempts to reveal the influence of the factors such as, satisfaction, habitual behavior, commitment and liking of the brand toward the consumers` loyalty. It was conducted in the Pepsodent Tooth Paste company, in Surabaya. It shows that, both simultaneously and partially, the four variables have significant influence toward the consumers loyalty. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 5-2, DESEMBER (No. 2) |
| Nomor Halaman | : | 115-128 |
| Abstraksi Narasi | : | Tujuan penelitian ini mangkaji pengaruh ukuran kinerja yang didasarkan pada data akuntansi dan anggaran terhadap (i) kepuasan kerja dan (ii) hubungan teman sekerja, hubungan dengan atasan, dengan menggunakan ketidakpastian lingkungan sebagai moderating variable. Hipotesis penelitian ini adalah interaksi antara ukuran kinerja yang didasarkan pada data akuntansi dan anggaran dan ketidakpastian lingkungan akan mempengaruhi kepuasan kerja, hubungan dengan teman sekerja dan hubungan dengan atasan. Hasil penelitian menunjukkan dukungan terhadap hipotesis pertama bahwa kepuasan kerja meningkat dalam kondisi dimana ukuran kinerja yang didasarkan pada data akuntansi dan anggaran digunakan pada ketidakpastian lingkungan yang rendah. Tetapi, hasil penelitian ini tidak mendukung hipotesis kedua, bahwa ukuran kinerja yang didasarkan pada data akuntansi dan anggaran dan ketidakpastian lingkungan tidak berinteraksi untuk mempengaruhi hubungan dengan teman sekerja dan hubungan dengan atasan. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 5-2, DESEMBER (No. 2) |
| Nomor Halaman | : | 129-142 |
| Abstraksi Narasi | : | The objective of this study is to investigate the effect of organizational design on the perceived fairness of the transfer price policy. It is hypothesized that organizational design has a significant effect on the perceptions of fairness in transfer pricing. Quasi experiment was conducted to collect data from practitioners and students. A number of 199 participants were classified into two different groups on the bases of organizational design (complementary an non complementary). The results show that organizational design has a statistically significant effect on the perception of fairness. This is consistent with the findings of prior research that studied the effect of complementarity of organizational factors on the perceived fairness of organizational member. The results provide important evidence about the role of organizational factors in setting the policy of effective transfer pricing. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 5-2, DESEMBER (No. 2) |
| Nomor Halaman | : | 196-206 |
| Abstraksi Narasi | : | Penelitian ini bertujuan untuk melihat hubungan antara risiko dan faktor prudensial terhadap bank adjusted profitability. Dalam studi ini profitabilitas disesuaikan dengan risiko yang dihadapi oleh bank. Secara umum ada hubungan positif antara risiko dengan keuntungan. Dari sisi ukuran hasil penelitian mendukung berlakunya teori skala ekonomi. Modal juga menghasilkan hubungan yang positif sementara risiko likuiditas tidak signifikan. Variabel risiko kredit menunjukkan hasil yang negatif. Variable off balance sheet menghasilkan kesimpulan bahwa bank yang inovatif cenderung menghasilkan keuntungan besar, walaupun dummy variable untuk kepemilikan menghasilkan angka koefisien yang tinggi namun tidak signifikan. Implikasi dari penelitian ini adalah perlu lebih dalam dikaji bagaimana hubungan antara efisiensi dengan risiko pada industri perbankan di Indoenesia. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 5-2, DESEMBER (No. 2) |
| Nomor Halaman | : | 162-175 |
| Abstraksi Narasi | : | Konstrak komitmen organisasi yang dikembangkan dalam disiplin ilmu psikologi, kini mulai banyak diterapkan di manajemen pemasaran. Pengukuran konstrak komitmen organisasi yang pertama dikenal sebagai Organizational Commitment Questionaire (OCQ) dari Porter (1974) dan dikembangkan lebih lanjutoleh Allen dan Meyer (1990) menjadi tiga dimensi komitmen organisasi. Dalam disiplin manajemen pemasaran, konstrak komitmen organisasi lebih sering digunakan dalam pemelitian-penelitian dengan tema relationshiop marketing. Artikel ini bertujuan untuk mengkaji penyebab (antecedents) dan dampak (consequences) dari komitmen organisasi dari disiplin ilmu psikologi industri dan perilaku organisasi. Selanjutnya secara khusus pengetahuan atas penyebab dan dampak tersebut akan menjadi panduan dalam penelitian-penelitian manajemen pemasaran khususnya dalam tema relationship marketing. Pertanyaan mendasar yang akan dicarikan jawaban dalam artikel ini adalah apa penyebab dan dampak dari komitmen organisasi, yang relevan dengan penelitian-penelitian relationship marketing. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | 5-2, DESEMBER (No. 2) |
| Nomor Halaman | : | 186-195 |
| Abstraksi Narasi | : | The study examines the relation perceived usefulness and personality type to the degree of participation on standard setting, and the impact of variable intervening, as a job related stress, to the relationship participation on standard setting and managerial performance. There are four hypotheses was tested in this study. Two hypotheses are developed to test variable independent and the others develop to test an intervening variable. The testing instrument used AMOS to estimate a model simultaneously. A questionnaire was used to collect data and measure the dependent variable. Data collected from 57 managers in East Java industries. The results showed job related stress is not intervening variables that intervene association between participative budgeting and managerial performance. The findings rejected the second null hypotheses. The findings indicated perceiced usefulness associate in process of participative budgeting. |
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