| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 74-107 |
| Abstraksi Narasi | : | The goal of this research are : 1) to find out the type of relationship between market price of the stock of the state-owned comporation in the area of non-financial business and the EVA value of the corporation; 2) To find out the relationship between market price of the stock of the state-owned corporation in the area non-financial business and the value of financial indicator stated in the Indonesian Minister of Finance decree No. 198/KMK.016/1998; 3). To find out whether the EVA value of the corporation and the value of financial indicator have the same power in influencing the market value of the stock. The market price on Desember 31st and market price on the date of financial report publication. The reason is there are synchronous correlation time and non-synchronous correlation time between investors and financial report publication in influenceing market price of the stocks. The hypothesis of this research are: 1) There is a positive correlation between Economic value added of non-financial corporations and the price of the stocks; 2) There is a positive correlation between the value of financial indicator stated in the Indonesian Minister of trasury decree No. 198/KMK.016/1998 and the price of the stocks, and 3) The EVA value of the corporation and the value of financial indicator have the same power in influencing the market value of the stock of the state-owned corporation in the area of non-financial business. The first step of testing the hypothesis is determine the value of the reseach variables which are : financial indicator, economic value added, market price of the stocks (market price on December 31st and market price on the date of financial report publication). The next step is equalizing the bases of calculation using index analysis, and then calculating the rate of growth of the variables. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 136-155 |
| Abstraksi Narasi | : | The research aims to evaluate implementation of the raw material credit purchasing at PD "Anindya" Unit Percetakan Negeri and its internal control system which include the structure organization, authorization and recording system, healty practice and competition among the employees and to assess what is internal control system of the raw material credit purchasing accounting system in PD "Anindya" Unit Percetakan Negeri has been effectively. A case study at PD "Anindya" Unit Percetakan Negeri Yogyakarta, May 2000-June 2000. In order to analyse the collected data by describing the purchasing system and its internal control system as asked by PD "Anindya" Unit Percetakan Negeri and than compare it with the theory. To assess the effectiveness of the internal control system in the raw material credit purchasing system at PD "Anindya" Unit Percetakan Negeri used a compliance test. At a compliance test used a stop-or-go sampling model, with a reability rate of 95% and desired upper precision limit rate of 5%. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 121-135 |
| Abstraksi Narasi | : | Traditional costing systems are unable to assign nonunit-related overhead costs to the units produced accurately (therefore, they produce distorted product costs). This can be a serious matter if: (1) the nonunit-based overhead costs are significant proportion of total overhead costs, (2) the total overhead costs represent a significant proportion of product costs, and (3) a company`s products are highly diversified. Activity-based costing (ABC) systems improve product costing accuracy by recognizing that many of the so-called fixed overhead costs vary in proportion to changes other than production volume. A pure ABC system would not assign facility-level costs, some of batch-level and product-level costs that are untraceable to products; these costs would be treated as period costs. In practice, however, companies adopting ABC systems usually implement absorption costing approach and allocate these untraceable costs to individual products based on relative traceable costs (Quasi Allocations). As practical manner, it is assumed that Quasi Allocations may not significantly distort product costs because these untraceable costs are likely to be small relative to the total costs appropriately traced to individual products; however, this assumption could not be correct. Therefore, many of the same problems that exist with traditional costing systems could continue with ABC system. |
| Nama Pengarang | : | Hardanti, Yuliana Rini, Edi Kustanto, Nugroho, Agustinus Heri, Wahyu Ari Andriyanto, Yuniarto, A. Yudi, Hansiadi Y. Hartanto, Spillane, James J., Wuri, Josephine |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 26-41 |
| Abstraksi Narasi | : | In the globalization and internationalization era, Indonesian women have to be more actively involved on economic activities. But there are many obstacles faced by Indonesian women, culturally or structurally, to be involved on economic activities. The demand to Indonesian women to be involved on economic activities may create internal and external conflicts. Sometimes they have to face a collective dillemma because they have to perform different roles. Basically, there are three type of problems faced by Indonesian women related to: (1). environment problems, (2). family problems, and (3). individual problems. Those problems can be solved through women movement. It also must be supported by society and structural changes. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 58-80 |
| Abstraksi Narasi | : | Internet is an option for many institutions to interact and communicate with others. Moreover, internets facilities can support business activities, such as electronic mail, mailing list, and cybermarketing. Concept of cost accounting can not cover the needs of flexibility on turbulent environment yet, especially in the e-commerce era. Traditional accounting has weaknesses particularly on (1) single point recognition, (2) sustainability of revenue, and (3) capitalization of intangible expenditures. Thus, it needs a new concept of cost accounting. New cost accounting is to serve information needs of managers and investors in planning and controlling a firm`s sales activities. We know that cost accounting was developed by tracing the tangible movements of goods through the production process, adding costs at each stage process. Conceptually, revenue accounting should do the same thing; tracing the process in which customers demand is turned into revenues. While this process has often been unobservable in the past, e-commerce has made at least a portion of the process observable through complete on-line recording of customers or potential customers browsing on the website. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 125-142 |
| Abstraksi Narasi | : | Fenomena perilaku berorientasi politik dalam sebuah organisasi adalah suatu realitas perilaku yang tidak dapat dipungkiri. Penolakan atau tidak diakuinya realitas tersebut mengakibatkan berkembangnya perilaku berorientasi politik yang disfungsional hanya karena luput dari pengelolaan. Motif dari suatu perilaku pada prinsipnya sulit dikenali, sehingga menjadi sulit pula untuk dapat mengidentifikasi perilaku berorientasi politik. Kesulitan tersebut timbul selain karena para pelaku tidak akan mengatakan motif yang sebenarnya, juga karena motif tersebut disembunyikan di balik "atas nama" hal-hal mulia. Mendapatkan pemahaman yang dapat dikembangkan menjadi kemampuan, kepekaan, kejelian melihat, mengidentifikasi, dan memilah suatu perilaku sebagai perilaku berorientasi politik sehingga tidak hanyut terbawa atau terjebak dan menjadi korban perilaku berorientasi politik. Lebih dari itu, ekses negatif perilaku tersebut terhadap kinerja organisasi secara keseluruhan dapat dihindari. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 143-158 |
| Abstraksi Narasi | : | For several decades, quality improvement was a dominant strategy in the manufacturing company. At this time, quality has also become a central issue in service, parallel to the fast growth of its industry. Many concepts and principles of quality improvement in manufacturing company can be implemented in service company a number of the implemantation. This paper discusses e.g. QFD (quality functional deployment), poka-yoke, zero defection, and Deming management. Implementing these tools, however, service company need to make several adjustments of its operations in order to accommodate the difference between manufacture and service. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-14 |
| Abstraksi Narasi | : | The performance of an organization cannot only be measured by financial aspect, but also effected by non financial aspects. One of the organization`s performance measure is balance scorecard. It measures the aspects of the organization comprehensively: financial aspect, customer aspect, internal process aspect, innovation and learning aspect. This article tries to apply the balance scorecard to universities. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 15-32 |
| Abstraksi Narasi | : | Planning is one of the important process of management. Defferential cost analysis helps management in this process by giving the proper information especially when the manager face the problem about how to make the best choice in deciding whether the company is going to provide the input for its production process itself or buy it from outside supplier? This decision is well know as "make-or-buy decision." This writing bases its analysis on literature study. It concludes that differential cost analysis helps the manager avoid the mistakethey probably make: that is miscalculating the cost saving between two alternatives. Besides, it is important to view the non quantitative aspect this decision making because this analysis will effectively run when these aspects are equally taken into account. Therefore, the decision will be easier to make because te main consideration is only concerning with which alternative has the lower differential cost. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 81-102 |
| Abstraksi Narasi | : | - |
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