Kuliah Umum

Suasana mahasiswa saat mengikuti kuliah umum yang dilaksanakan oleh fakultas Ekonomi UNISMA Bekasi

Perpustakaan

Suasana perpustakaan Fakultas Ekonomi UNISMA Bekasi, Sebagai pusat informasi dan dokumentasi

Olimpiade Akuntansi

Penyerahan piala kepada para juara Olimpiade Akuntansi, salah satu agenda tahunan mahasiswa Fakultas Ekonomi UNISMA Bekasi

Selasa, 25 Oktober 2011

Pelatihan Perpajakan Komprehensif (BREVET A/B/C)

Fakultas Ekonomi UNISMA Bekasi bekerjasama dengan TARGET Consulting Group mengadakan pelatihan perpajakan komprehensif BREVET A/B dan .

Informasi selengkapnya hubungi Fakultas Ekonomi UNISMA Bekasi, telp. (021) 88349033



Kamis, 13 Oktober 2011

CUSTOMER VALUE SEBAGAI SUMBERDAYA INFORMASI BAGI PERUSAHAAN

Jurnal Optimal
Jurnal OPTIMAL Vol.1 No.2
By: Isti Pujihastuti

Abstract
Buy a product or services is a process and are influenced many factors. ext. customer’s satisfaction. The concept of customer satisfaction suggests strong relationship to customer value in a hierarchical model. Starting at the bottom of the hierarchy, customer learn to think about products and performances attribute. When purchasing and using a product, they learn concequence experiences, reflected in value in use and possession value, that is the next level up in the hierarchy. The top level , customer achieve their goals and purposes to attach goal-based satisfaction. Customer value is a customer’s perceived preference for and evaluation of those product attributes, attribute performances and consequences arising from use that facilitate (or block) achieving the customer’s goals and purposes in use situations. There are many information in a organization. Customer value is one of this information that is used to marketing decisition making. An organization need to form the customer’s value because that is influence the customer’s satisfaction. And the next, customer’s satisfaction will influence the buying-decision.

Keywords: customer’s value, buying-process, attribute based satisfaction, consequences based- satisfaction, goal-based satisfaction.

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PENGARUH ATTRIBUTES RELATED TO PRODUCT, SERVICE DAN PURCHASE TERHADAP KESETIAAN MEREK (Studi Kasus Perguruan Tinggi Di Kota Bekasi)

Jurnal Optimal
Jurnal OPTIMAL Vol.1 No.2
By: Endang Hendrayanti, Muhammad Rafiq


Abstract
The aim of this research is to see the influence of satisfaction-former to loyalty. The research method is descriptive-conclusive research. Multiple regression model is used to analysis the influence of attributes related to: product, service, dan purchase to the brand loyalty. The result indicate that satisfaction have an big effect to loyalty. The satisfaction to the college influenced by attributes of related to courtesy, attention, consideration, sociability, ability of communications, amenity get information, reputation and interest. Satisfaction will be reach by student when they can see and prove that college which their select really can print certifiable collegiate and accepted everywhere. After this, the student by itself will lick lips and become very loyal to college which their choose.

Keywords: Attributes related to: product, service, dan purchase; brand loyalty; customer satisfaction

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ANALISIS CASHFLOW (ARUS KAS) SEBAGAI SUMBER INFORMASI BAGI SERIKAT PEKERJA DI WILAYAH KABUPATEN/KOTA BEKASI

Jurnal Optimal
Jurnal OPTIMAL Vol.1 No.2
By: Diana Fajarwati

Abstract
Statement of cash flows is the financial statement that provides information about the cash in flows and out flows from operating, investing, and financing activities during an accounting. The informatiom provided in a statement of cash flows, if used with related disclosures and the other financial statements, should help investors, creditors, and other to:1) Assess the enterprise’s ability to generate positive future net cash flows, 2) Assess the enterprise’s ability to meet its obligations, its ability to pay dividends, and its needs for external financing, 3) Assess the reasons for differences between net income and associated cash receipts and payments, 4) Assess the effects on an enterprise’s financial position of both its cash and noncash investing and financing transaction during a period.

Key words: Analysis Cashflow source information and decision maker

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PENGARUH WAKTU DAN JENIS INDUSTRI PADA STRATEGI MANAJEMEN MODAL KERJA: SURVEY PADA INDUSTRI OTOMOTIF, GARMENT DAN MAKANAN DI BURSA EFEK JAKARTA

Jurnal Optimal
Jurnal OPTIMAL Vol.1 No.2
By: Joko Pramono, Husnul Khatimah

Abstract
Working capital inventories is strategic activity, total of working capital influence by choice of strategic organization. Research founding indicates that working capital ratio depend on industry but not on time and interaction of industries and time. This is suggested that firm must optimized the total working capital.

Keywords: working capital ratio, profitability ratio, type of industry

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PENGUJIAN TECHNOLOGY ACCEPTANCE MODEL (TAM) ATAS APLIKASI INTERNAL SOFTWARE MY QUICK ACCOUNTING SYSTEM (MY QAS)

Jurnal Optimal
Jurnal OPTIMAL Vol.1 No.2
By: Jurica Lucyanda

Abstract
The purpose of this study is to examine the factors that determine intention of the accounting student to adopt internal software My Quick Accounting System (My QAS) in Economic Faculty of Islamic University “45” Bekasi. To identify the factors that affect intention to adopt internal software using a research model based on Technology Acceptance Model (TAM). The respondent in this study that only the accounting students who have participated in accounting computer course. This study using the survey method for data collection (personally administrated questionnaires). The results indicate that the accounting student’s intention to adopt My QAS determine by factors: perceived usefulness, perceived ease of use.

Keywords: Perceived Usefulness, Perceived Ease of Use, Intention.

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Sabtu, 17 September 2011

STUDI TENTANG PERISTIWA (EVENT STUDY): Suatu Panduan Riset Manajemen Keuangan di Pasar Modal

Jurnal Optimal
Jurnal OPTIMAL Vol.1 No.1
By: Rianti Setyawasih

Abstract
An event (like corporate action) can or cannot have information content. If the event has the information content, hence the investor will react to the information. It is said that the information content will bring positive/negative signal. Hereinafter the signal will instruct the investor decision whether it will invest, hold, or will not invest. In generalizing a phenomenon, especially to measure the impact of an event toward something (usually toward the shareholder wealth/abnormal return), sometimes it can generate a wrong conclusion if we use common method. In order to avoid the above problems, we can use the method of event study. This method can assist to catch the impact of an event that happened in capital market having completely quick and instant characteristics.

Keywords: abnormal return, event study, information content, market efficiency

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THE CASE OF RURAL COOPERATIVE DEVELOPMENT: LEARNING FROM INDONESIAN 1970 TO 1990 EXPERIENCES

Jurnal Optimal
Jurnal OPTIMAL Vol.1 No.1
Oleh: Julissar An-Naf

Ringkasan
Secara ideologis sesuai dengan Pasal 33 UUD 1945, Koperasi diamanatkan sebagai organisasi ekonomi rakyat untuk meningkatkan kesejahteraan rakyat secara keseluruhan. Undang-undang Nomor 12 Tahun 1967 tentang Perkoperasian mewajibkan pemerintah untuk memberikan pembinaan, pengawasan, perlindungan dan fasilitas agar Koperasi dapat menjadi organisasi ekonomi yang mandiri. Dalam realisasinya kewajiban pemerintah terwujud dalam bentuk campur tangan pemerintah., yaitu: terbitnya instruksi-intruksi Presiden; koperasi dipecah menjadi kelompok Koperasi Unit Desa atau KUD (satu-satunya koperasi di pedesaan dengan wilayah kerja Kecamatan dan bersifat multi-usaha) dan kelompok Koperasi Non-KUD. Kritik dan evaluasi kemudian menunjukkan bahwa: 1. Konsep multi-usaha ternyata mengakibatkan konflik antara jenis usaha yang menguntungkan dan merugikan; 2. KUD kehilangan kebebasan dan kemandiriannya; 3. Koperasi menghadapi masalah yang kronis dalam (kurangnya partsipasi anggota, pendapatan usaha yang tidak menentu, kurang percaya diri, kurangnya difahami prinsip-prinsip koperasi, kurangnya rasa memiliki, kurangnya jiwa wirausaha, dan terkonsentrasinya kekuasaan dan pengambilan keputusan pada Pejabat-pejabat Pemerintah; akhirnya 4. KUD menjadi sangat bergantung pada Program-program Pemerintah. Sehubungan dengan reformasi kebijakan dan strategi pengembangan koperasi, disarankan: pertama, deregulasi KUD; kedua reformasi struktur interen KUD; dan ketiga, reaktivasi perencanaan secara terintegrasi dan partisipatif dari skema usaha dan pelayanan KUD. Sebagai prasyarat Instruksi-instruksi Presiden di atas perlu dicabut sehingga koperasi hanya berkerja sesuai dengan undang-undang yang melandasinya saja.

Kata kunci: Pengembangan Koperasi

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PENGUJIAN FAKTOR-FAKTOR YANG MEMPENGARUHI TRUST DAN KOMITMEN DALAM HUBUNGAN ANTARA PEMASOK DAN PERUSAHAAN: Studi Empiris pada Industri Garmen di Indonesia

Jurnal Optimal
Jurnal OPTIMAL Vol.1 No.1
Oleh: B u j a n g

Abstract
This study examine of importance factors that can be used to increase trust and commitment in collaborative relationship between suppliers with enterprise. Those factors are adaptation ability between supplier with enterprise (adaptation), generator a bond relation (bonds), costs that appeared if the bond relation has finish (termination costs), relation values, culture, and ethics (share value), formal and informal communication (communication), opportunistic behavior, satisfaction level that appeared in mutualism relation and cooperative. The data used in this study derived from 77 purchasing managers on garment industry in Indonesia, in which collaborative relationship on this industry is determinant to increasing product quality, indeed, become important factor to success in future. Linier regression analysis has used to test hypothesis this study. The conclusion of this study revealed that the industry try to increase trust and commitment in relation its supplier shall underline by good communi-cation, on time, relevant, and obey to ethics, culture, and values (share value) of the relation. Beside that, both sides shall adaptive to adjust their desire and need, and make mutualism cooperative.

Keywords: relationship, trust, commitment, supplier, enterprise


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HUBUNGAN MOTIVASI BERPRESTASI DAN DISIPLIN DENGAN KINERJA DOSEN

Jurnal Optimal
Jurnal OPTIMAL Vol.1 No.1
Oleh: Tuti Sulastri

Abstract
Our research has been done for 3 months with 60 lecturers as the object. In the research we want to know the relationship among motivation to achievement, discipline and performance as a lecturer at Universitas Islam 45 (Unisma) Bekasi. With regard to that, the hypothesis of the research is motivation to achievement and discipline has significant correlation to lecturer performance.  We use regression test analysis and the result are: a) There is a positive correlation between motivation to achievement and lecturers performance with correlation coefficient  y.1= 0.650, b) There is a positive correlation between discipline and lecturers performance with correlation coefficient  y.2 = 0,615 and c) There is a positive correlation among motivation to achievement, discipline and lecturer performance with correlation coefficient  y.1.2 = 0,690.  The result of F test with significance rate 0.05 are: a) Motivation to achievement variables influence on lecturers performance 42.25 %, b) Discipline variables influence on lecturer performance 37.82 % and c) Motivation to achievement and discipline variables influence on lecturers performance 47.61 %.  Lecturer performance as education staff at Unisma is influenced on motivation to achievement higher than discipline.

Keywords: Motivation to achievement, discipline and lecturer performance

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PENGARUH FAKTOR HIGINE DAN PEMUAS PADA MOTIVASI DAN KINERJA: Uji Terhadap Teori Herzberg

Jurnal Optimal
Jurnal OPTIMAL Vol.1 No.1
Oleh: Joko Pramono

Abstract
Study about motivation is needed for HRM practices that able to motivated employees in work, but motivation theory is much variation so the kind of practices cannot choose precisely. This study tries to investigation Herzberg theory in government officer. The result is rejecting Herzberg theory, although employee’s motivation still has significant influence to performance. Advised for further research to take process theory of motivation if needed to investigation motivation theory especially in government officer

Key word: higine factor, motivating factor, motivation, Herzberg Theory

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Sabtu, 13 Agustus 2011

Pelatihan Perpajakan Komprehensif

Fakultas Ekonomi UNISMA Bekasi bekerjasama dengan TARGET Consulting Group akan mengadakan pelatihan perpajakan komprehensif BREVET A/B/C Yang akan dilaksanakan insya Allah pada bulan September 2011.

Informasi selengkapnya bisa dilihat pada brosur dibawah ini



Jumat, 29 Juli 2011

The Effect of Professional Orientation Toward Role Conflict With Budget Participation and Orientation of System Goal As Moderating Variables


By: Sabaruddinsah
Dosen Akuntansi Fakultas Ekonomi UNISMA


Abstract

Professionals (physicians) who work in Public Hospital and hold a structural position would have dual role both as a physician and a manager. As a physician, they should orientate on their professional values. As a manager, they have to work based on efficiency and achievement of organizational goal in running any activity.
This research aims to analyze the effect of professional orientation toward role conflict and the effect of budget participation and orientation of system goal as moderating variables toward the relationship between professional orientation and role conflict. This research is performed by census method. The respondents are the physicians who hold a position as a Chief of Satuan Medik Fungsional (SMF) in public hospital of class A and B in Bekasi. The data analysis of hypothesis testing uses the Simple Regression Analysis and Moderated Regression Analysis (MRA).
The results indicate that professional orientation influence role conflict positively. Budget participation and orientation of system goal are moderating variables which have negative effects toward the relationship between professional orientation and role conflict.

Key words: Professional orientation, budget participation, orientation of system goal and role conflict.

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Selasa, 05 Juli 2011