| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 33-57 |
| Abstraksi Narasi | : | Investor, creditor, supplier and other business players are interested in return on their invesment. Cash return is very important thing to be considered. Business player need tools to measure enterprise`s capability in giving cash return and meet their cash obligation to creditor, supplier, government, etc. Net Income is one of indicators often used by investor and creditor to measure the business performance. The higher net income the better. In fact, the high net income is not always produce positive cash flow because of several reasons. One of the reasons is because net income prepared based on accrual basis, not on cash basis. To overcome this weakness, business player need cash flow statement. Cash flow statement gives information concerning net cash flow produced by business activities. Therefore; the user of financial statement can understand how cash is produced and used. In addition, can also reflect the capability of the enterprise in providing cash to give return to investor and fulfill their obligation to creditor, supplier, etc. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 103-124 |
| Abstraksi Narasi | : | Peran pemimpin dalam pencapaian tujuan organisasi, yaitu "surplus" sangatlah penting. Begitu pentingnya peran tesebut, sering diungkapkan dalam pernyataan " keberhasilan sekelompok orang yang melakukan kerjasama (organisasi) tergantung pada pemimpinnya". Tetapi bagaimana menjadi pemimpin yang efektif sehingga dapat dengan mudah membawa organisasi mencapai tujuannya, hal tersebut dibutuhkan sejumlah persyaratan. Persyaratan tersebut dibutuhkan karena yang dipimpin adalah manusia yang mempunyai akal, perasaan, harga diri, suara hati, inisiatif, ambisi dan tanggungjawab. Karena yang dipimpin adalah manusia yang memiliki sifat-sifat tersebut, maka seorang pemimpin tidak hanya menjalankan fungsi-fungsi manajemen, tetapi lebih luas dari pada itu. Dalam melakukan fungsi kepemimpinan, untuk mencapai tujuan yang telah ditetapkan sebelumnya, seorang pemimpin menggunakan gaya kepemimpinan tertentu, hal ini dikarenakan kepemimpinan adalah suatu seni. Akhirnya, untuk menjadi pemimpin yang efektif diperlukan persyaratan-persyaratan tertentu. Persyaratan yang dimaksud adalah motif, bakat, pengetahuan, keahlian dan kemampuan. |
| Nama Pengarang | : | Spillane, James J., Maridjo, Herry, Karsono, Yusef Widya, Gabriel Anto Listianto, Kuntara, Antonius Diksa , Sulistiyowati, Firma, Lukas Purwoto, Hendra Poerwanto, Hansiadi Y. Hartanto |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 159-176 |
| Abstraksi Narasi | : | - |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 15-32 |
| Abstraksi Narasi | : | There have been discussions on the impacts of globalisation on the nation-states for a long period of time. One opinion argues that globalisation will diminish the nation-states, while another view believes that globalisation will only change the role of nation-states. It is believes that globalisation is the result of the work of market activities. Therefore it is very much supported by the proponent of capitalism. Multilateralism, on the other hand, is the work of multination cooperation through negotiations. The practice of multilateralism is clearly reflected by the work of GATT, and later WTO. The emergence of regional economic arrangements has significantly benefited many economies through its trade creation and the nature of complementarity between economies in the arrangement. However, such regional arrangement is considered as undermining the work of globalisation and multilateralism. This is due to the fact that the work of regional arrangement usually discriminates non- member economies. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 84-99 |
| Abstraksi Narasi | : | Leadership is an art or process of influencing people so that they will strive willingly and enthusiastically toward the achievement of group goals. Leader is a person who performs leadership. Leaders envision future. They inspire organization members and chart the course of the organization. In short, the roles of a leader (in every organization) are very crucial. To perform leadership, a leader should not only have good abilities and skills but also moral standard. The moral standard will guide the leader to perform leadership ethics. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 66-83 |
| Abstraksi Narasi | : | Saying " there is no free lunch" means that one has to sacrifice things he/she belongs to for having something. Workers (white and blue collar) sacrifices should be paid back with payment that is needed for their life. We called the payment as wage or salary. Theoritically, wage or salary consists of base pay and performance-based pay/or variable pay. Base pay is based on survey in the labor market and job evaluation. Performance-based pay or variable pay is determined by the workers` performance. The problem we discuss here is how to determine the performance-based pay that strongly depends on performance measure. We discuss approaches that can be used in evaluating worker performance namely comparison approach, attribute approach, behavior approach, result approach and process approach. Which is one of these approach that provide management the best performance measurement? Which is one that can serve more than administration purpose? How should we choose one of these approach? |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 100-109 |
| Abstraksi Narasi | : | In traditionally many corporations have a large investment in inventory. In the beginning Just In Time system is implemented in Japan by Toyota Motor Corporation. The implementation of this system need an application of computer integrated system and information system what have many purpose. The purpose are cost decreases, quality improvements, and time order improvements. cost savings inputs that can influenced of Just In Time are materials and energy (direct materials), capital (fixed capital), working capital (raw materials stocks, work in process stocks, and finished product stocks), and works (direct labor, indirect labor, and staff). Improve productivity through an overall streamlining of the assembly line, reduction of setup times and costs, and by ensuring a consistent quality of setup times and costs, and by ensuring a consistent quality of production. In improve productivity, a company must be flexible in product, volume, and readyness. The impact of JIT on a firm`s financial statements in cash flow, the structure of balance sheet and income statements that are consequences of cost savings in inventory investment. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 45-65 |
| Abstraksi Narasi | : | Variable costing is one of the two methods of computing income. In variable costing method costs are classified into fixed and variable costs. Variable costing assigns only veriable cost so fixed cost is treated as a period expense. This separation between fixed cost and variable cost simplifies both definition of income statement and the treatment towards inventory costing. Using variable costing method, we can determine contribution margin for each company`s product. Furthermore we can establish actions to anticipate the selling price that has already existed. Things that cannot denied in making decision is the market from that must be faced by the firm. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 1-14 |
| Abstraksi Narasi | : | In responding to business environment changes, the repositioning of human resources management is needed in order to improve organizational advantage. In the organization which adopts total quality service (TQS), human resources management should be based on TQS principles. The implementation of TQS in human resources management will improve service quality, focus on consumer, and effectiveness of both department and organization. The function of human resources management should be redesigned through the adoption of quality service thinking and the focus on practices. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 110-130 |
| Abstraksi Narasi | : | This paper explains the crisis in Indonesia and the intervension of International Monetary Fund (IMF) in assisting Indonesia overcoming the crisis. The depreciation of rupiah and its cosequent economic impact is not only an economic but a poltical threat as this boosted the chances for social unrest. This crisis is being seen as a symptom of a much deeper crisis of confidence in government. In handling those difficult situations, Indonesia sought financial assistance from the IMF. The crisis has made many Indonesia are now in difficult situation, there was no doubt that aggregate demand had fallen considerable. Yet the IMF agreement put pressure on the government to implement policies that would reduce it even further. In other words, the push was for contraction, when it was obvious that expansion was required if Indonesia was to regain its momentum. The IMF`s approach suggested that is was unable to distinguish Indonesia`s problems with another countries` problems. The IMF proposal, as a policy, was theoretically good to restore the structural decay in Indonesia`s economy. But, what is good in general is not always suitable for Indonesia. Moreover, there is also an expensive cost that had to be paid in return to the aid, and the most expensive cost that could not be measured in money is lost of sovereignty and independence in managing the nation. IMF should be more cooperative with the client country by more considering the characteristic of each country in formulating the program of economic reform. |
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