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Valid Jurnal Ilmiah
Published by Sekolah Tinggi Ilmu Ekonomi AMM
ISSN : 18295037     EISSN : 26214954     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
VALID addresses the broad area of management science, accounting, and business. We welcome quantitative and qualitative studies with high-quality, rigorous methods, and strong impact on the field. Topics covered include, but not strictly limited to: Business and management strategy Marketing management Operations management Finance and investment Accounting Entrepreneurship Organisational behavior and people management Corporate social responsibility.
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Articles 237 Documents
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PERANAN HOTEL LOMBOK RAYA TERHADAP MASYARAKAT SEKITAR DAN DAYA DUKUNGNYA TERHADAP KEBUTUHAN SEKTOR PARIWISATA DI PULAU LOMBOK Hidayat, Surahman
Valid Jurnal Ilmiah Vol 14 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

Business Development Hospitality or better known as the hospitality is growing and developing city of Mataram today, this growth trend is certainly an impact on economic growth, especially for stretching around the affected masyarakarat directly from destination tourism sector development is a mainstay of NTB's in an effort to improve Budgets. This study was conducted to see to what extent the role of hotels in absorbing and empower local communities that the spirit of development, as well as the extent of government involvement through BPMP2T institutions as partners businessmen, and representatives of the community.The results of this study can be concluded that the efforts of the ideals of this development has not optimally met along with various constraints that followed, while hotel’s role to support the local government’s program to enhance MICE tourism (Meeting, Insentif, Conference, Eksibition) at this time has collide with central government policy, whereas the domino effect which resulted from this kind of tourism is large enough not only for hotels ennterpreneur which has have decreasing worker, but also has decending in service sector and small-medium bussiness
PEMBERIAN TIPS TERHADAP TOUR GUIDE TINJAUAN ETIKA BISNIS ISLAM Rachman, Dedy Febry; Amri, Syaiful
Valid Jurnal Ilmiah Vol 15 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

The study was conducted with the aim of describing several issues, including Tipping in a partnership between Art Shop owners and Tour Guide, This research uses descriptive qualitative research design. Research data in the form of exposure in the form of recording of interviews with Art Shop owners and reviewed with Islamic business review. Data collection is done by using interview technique, observation and documentation. The instrument used for data collection in the form of questions submitted to the owner of Art Shop and employees who are deemed to provide the required data. To maintain data validity, data triangulation activities are performed. Data analysis activities started from the data review stage, identification and data classification phase, and data evaluation phase. Based on the results of data analysis, obtained two conclusions of research results as follows.First, the form of cooperation made by the owner of Art Shop and Tour Guide is a form of co-operation of commission. The Tour Guide commission is given when the guest brought by the guide is spending. However, if guests do not spend, Tour Guide only get parking money when using Bus, drink the same cigarette, and this is done by some Art Shop. Cooperation between owner of Art Shop with Tour Guide is oral not written, difficult thing from related institution such as Disperindag and Dispar to prove deviation irregularities that may occur in the matter of oral agreement, so that related institution not know exactly what contents of cooperation between Art Shop and Tour Guide. Second, Provision of commissions in a high percentage is done by Art Shop owners ie there are even up to 50% of the profits of Art Shop owners. But in Islam giving 50% it is not good because it is out of habit, and seen the position of owners of Art Shop and Tour Guide, where Tour Guide is not including the financiers.
ANALISIS STORE ATMOSPHERE DAN LOKASI DALAM MENINGKATKAN MINAT BELI KONSUMEN PADA CV LAVIEYOLIE BERJAYA Trijumansyah, Andry; Loda, Maria Yasinta; Solihat, Ani; Rahmayani, Rani; Iskandar, Iis
Valid Jurnal Ilmiah Vol 16 No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

The increasingly high level of competition results in consumers having a high bargaining position on store atmosphere, location and buying interest of consumers. This study aims to analyze the effect of store atmosphere and location both partially and simultaneously on consumer buying interest in CV LavieYolie Berjaya. The method used in this study is a descriptive verification method. Data sources are obtained through interviews, observations, questionnaires, and literature studies. The sampling method is simple random sampling and determining the number of samples is calculated using the Slovin formula. Data collection techniques using questionnaires after testing the validity and reliability. Data analysis techniques were carried out using classical assumption tests. The results show that Store atmosphere has a positive and significant effect on consumer buying interest, location has a positive and significant effect on consumer buying interest, and Store atmosphere and location simultaneously have a positive and significant effect on consumer buying interest.
LITERASI KEUANGAN ISLAM DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Eliza, Any
Valid Jurnal Ilmiah Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to analyze the level of Islamic financial literacy in lecturers and employees of the Faculty of Economics and Islamic Business Raden Intan Lampung State Islamic University and analyze the influence of psychosocial factors such as the level of religiosity, financial satisfaction and hopelessness towards the level Islamic financial literacy in lecturers and employees of the Faculty of Economics and Islamic Business UIN Raden Intan Lampung. The population in this study were all lecturers and employees of the Faculty of Economics and Islamic Business Raden Intan Lampung State Islamic University T.A. 2017/2018, 50 people. The sampling technique used was purposive sampling, with a number of selected samples of 45 people. Data was collected using questionnaires and documentation. The analytical tool used to prove the hypothesis is the t test and F test. The results of the study show that the level of Islamic financial literacy of lecturers and employees of the Faculty of Economics and Islamic Business UIN Raden Intan Lampung is high. The results of the t statistical test show that the hopelessness variable statistically with α = 5% has a negative and significant influence on Islamic financial literacy (sig. 0.046 <from 0.05). Thus, H1 is accepted. Religiosity variables statistically with α = 5% do not have a significant effect on Islamic financial literacy (sig. 0.220> from 0.05). Thus, H2 is rejected. Statistically, financial satisfaction variable with α = 5% has a positive and significant influence on Islamic financial literacy (sig. 0.011 <from 0.05). Thus, H3 is accepted. The results of the F test were statistically significant with α = 5% show that variable hopelessness, religiosity, and financial satisfaction together have an effect on Islamic financial literacy.
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI SERTA DAMPAKNYA TERHADAP KUALITAS LAPORAN KEUANGAN Nurhayati, Nurhayati; Muniarty, Puji
Valid Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to examine the influence of internal control systems and information asymmetry on the tendency of accounting fraud and it’s implications on the quality of financial statements at PT. Telkomsel Bima Branch. The population of this research is all employees at PT. Telkomsel Bima Branch that is 57 people. Technic of sample interpretation was done with purposive sampling toward 48 respondents who were employees directly involved in financial management, planning, preparing financial report and billing. The instrument of data analysis used Smart PLS 3.0. The results of research showed that the internal control system has negative and insignificant effect on the tendency of accounting fraud, while information asymmetry has a positive and significant effect on the tendency of accounting fraud. Furthermore, the tendency of accounting fraud has a negative and significant effect on the quality of financial statements.  
KAJIAN TENTANG PENGELUARAN PEMERINTAH DI SEKTOR PENDIDIKAN DAN KESEHATAN DALAM MENINGKATKAN INDEKS PEMBANGUNAN MANUSIA (IPM) DI KABUPATEN LOMBOK TIMUR Kisnawati, Baiq; Irianto, Irianto
Valid Jurnal Ilmiah Vol 14 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengeluaran pemerintah di sector pendidikan dan sector kesehatan dapat meningkatkan Indeks Pembangunan Manusia (IPM) di Kabupaten Lombok Timur. Penelitian ini terdiri dari tiga variable mandiri yaitu Pengeluaran Pemerintah di sector pendidikan, pengeluaran pemerintah di sector kesehatan dan Indeks Pembangunan Manusia (IPM). Data yang digunakan adalah data kuantitatif  berupa data historis selama enam tahun dari tahun 2010 sampai dengan 2015. Tehnik analisis data dilakukan secara kualitatif  dengan memberikan gambaran bagaimana perkembangan pengeluaran pemerintah di sector pendidikan , sector kesehatan dan gambaran peningkatan Indeks Pembangunan Manusia (IPM). Selanjutnya akan dianalisis bagaimana peningkatan IPM tesebut jika terjadi penambahan pengeluaran pemerintah di sector pendidikan maupun di sektor kesehatan dari tahun ke tahun. Hasil penelitian menunjukkan bahwa rata-rata pengeluaran pemerintah pertahun pada sector pendidikan dan sector Kesehatan selama periode  penelitian sebesar RP 798.677.174.616 (Rp 659.306.886.038 pengeluaran di sector  pendidikan dan 139.370.288.578 pengeluaran di sector kesehatan) atau rata-rata pengeluaran pemerintah sebesar 18,21% pertahun dengan komposisi 15,11 % untuk sector pendidikan dan 3,10% untuk sector kesehatan. Dalam kurun waktu tersebut terjadi kenaikan IPM dari 58,86 pada tahun 2010 menjadi 62,83 pada tahun 2015 atau terdapat kenaikan  sebesar 3,97 poin. Jadi dengan pengeluaran pemerintah sebesar tersebut ternyata mampu meningkatkan IPM rata-rata setiap tahunnya adalah 0,794 poin. Dari data tersebut dapat pula digambarkan bahwa setiap ada tambahan pengeluaran biaya pendidikan sebesar 15,11%   dan biaya kesehatan sebesar 3,10%  maka dapat menaikkan IPM sebesar 0,794 poin. Hasil penelitian juga menunjukkan bahwa rata-rata IPM di Kabupaten Lombok Timur sebesar “60.96”, ini berarti capaian pembangunan manusianya  tergolong kelompok “sedang”. Untuk mempercepat capaian  pembangunan manusia dari kelompok “sedang” : 60 ≤ IPM < 70 ke tingkat kelompok “tinggi” yakni: 70 ≤ IPM < 80 maka dibutuhkan tambahan alokasi anggaran untuk sector pendidikan dan sector kesehatan dalam tahun-tahun berikutnya. Dari kondisi ini disarankan agar pemerintah untuk tahun-tahun yang akan datang secara bertahap meningkatkan pengeluarannya di sector pendidikan dan kesehatan agar IPM di kabupaten Lombok Timur dapat segera mewujudkan IPM ke tingkat kelompok “Tinggi”.
DAMPAK BANTUAN OPERASIONAL SEKOLAH (BOS) TERHADAP PENINGKATAN KUALITAS PENDIDIKAN DI KABUPATEN LOMBOK UTARA (KLU) Fathurrahman, Lalu
Valid Jurnal Ilmiah Vol 14 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

Progran danaBantuan Operasional Sekolah (BOS)dimulai sejal Juli 2005, telah berperanmesukseskan Wajib Belajar Pendidikan Dasar 9 Tahun. Mulai Tahun 2009, pemerintah mengembangkan peran BOS dari perluasan ditambah peningkatan kualitas.Penelitian ini inginmengetahui realisasi Program BOS dan dampaknya terhadap:a. beban pembiayaan orang tua murid; b. peningkatan kualitas pembelajaran; c. penanggulangan siswaputus sekolah, di Kabupaten Lombok Utara.Beban biaya pendidikan orang tua dilihat dari jenis,jumlah, dan sifat penarikandana.Peningkatan kualitas hasil belajar dilihat dari peningkatan kelulusan dan kenaikan nilai hasil ujian nasional tiga tahun terkhir. Selanjutnya penanggulangan putus sekolah dilihat dari  jumlah, sebab-sebab dan upaya penanggulangannya dengan bantuan biayadana BOS.Penelitian ini menggunakan pendekatan deskriptif-kualitatif expos facto, dilakukan pada SD//MI, SMP/MTs, dan Madrasah Salafiyah Ula/ Wusthodi tiga kecamatan yaituTanjung,  Kayangan, dan Bayan mewakiliKabupaten Lombok Utara(KLU),. Berdasarkan pertimbanganpurposive, ditetapkan sekolah sampel  denganklaster sumber data yang terdiri dari: 1. kepala sekolah 17 orang; 2. guru 34 orang; 3. pengurus komite/ yayasan 16 orang; 4. pengawas 8 orang; 5. siswa aktif 20 orang; 6. siswa putus sekolah 23 0rang; 7. wali siswa aktif 20 orang; 8. Wali siswa putus sekolah 17 orang; 9. kepala UPTD Pendidikan3 orang, sehingga seluruhnya berjumlah 172 orang. Pengumpulan data dilakukan dengan wawancara.Temuan penelitian menunjukkan bahwa: 1.Pelaksanaan program BOS pada SD/MI, SMP/MTs, dan Madrasah Salafiyah Ula/ Wustho telah sesuai Peraturan Mentri Pendidikan Dan Kebudayaan Republik Indonesia Nomor 76 Tahun 2012 Tentang Petunjuk Teknis Penggunaan Dan Pertanggungjawaban Keuangan Dana Bantuan Operasional Sekolah (BOS) Tahun Anggaran 2013; 2. ProgramBOS telah dirasakan manfaatnya pada SD/MI, SMP/MTs, Madrasah Salafiyah Ula/Wustho; 3.Program dana BOS pada SD/MI, SMP/Mts, Madrasah Salafiyah Ula/Wustho  membantumengurangi beban pembiayaanpendidikan olehmasyarakat orang tua murid; 4. Dampak Dana BOS pada SD/MI, SMP/Mts, dan Madrasah Salafiyah Ula/ Wusthountuk peningkatan kualitas pendidikan nampak pada penyediaan sarana prasaranadan alat bantu pembelajaran, peningkatan kualitas tenaga pendidik, dan upaya peningkatan kualitas  siswa; 5. Tetapi dampakbantuan dana BOSbelum nampak pada peningkatan hasil belajar dan pada penanggulangan  drop out padasiswa SD/MI, SMP/MTs, Madrasah Salafiyah Ula/ Wustho.Berdasarkan temuan di atas direkomendasikan beberapa perbaikan yaitu: 1. Pemerintah perlu mengatasi kelambatan penerimaan dana BOS; 2. Kepala sekolah perlu meningkatkan alokasi dana BOS menunjang kualitas proses pembelajaran, penanggulan siswaputus sekolah, meningkatkan penggunaanmetode pembelajaran; 3. Pemerintah kabupaten terutama instansi pendidikan agar turut serta membina penanggulangan siswa putus sekolah
DETERMINAN PERJANJIAN UTANG BERBASIS AKUNTANSI (ACCOUNTING - BASED COVENANT) PADA OBLIGASI YANG DITERBITKAN OLEH PERUSAHAAN YANG TERDAFTAR INDEKS KOMPAS 100 Nurabiah, Nurabiah; Pusparini, Herlina; Alamsyah, Alamsyah; Fitriyah, Nur; Isnawati, Isnawati
Valid Jurnal Ilmiah Vol 15 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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The objective of this study is to examine the influence of maturity, collateral, firm size, profitability, leverage, spread, firm reputation, and bond quality toward the accounting based convenant. The sample of this study was index kompas 100 during the period of 2014- 2016, so that sample total is 114. This research was conducted based on documentation, while data is acquired through the Indonesian Capital Market Directory (ICMD) and Indonesia Stock Exchange (IDX) Fact. Data were analyzed based on multiple linear regression, and t-test using the e-views. The results of the analysis in this study indicate that the collateral spread, firm reputation and bond quality ,  have significant influence on the accounting based convenant while maturity, firm size profitability, and leverage does not.
PENGARUH EARNINGS AFTER TAX, CURRENT RATIO, DEBT TO EQUITY RATIO TERHADAP DEVIDEN PAYOUT RATIO Sarmo, Sulaeman; Muttaqillah, Muttaqillah; Effendi, Handri Amin
Valid Jurnal Ilmiah Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This research was conducted to determine the effect of current ratio, earnings after taxes, debt to equity ratio on dividend payout ratio, to real estate companies in 2015-2017. The sampling technique used purposive sampling with a sample size of 41 companies. The hypothesis testing method used was logistic regression analysis by using the classical assumption of multicollinearity. The results show that earnings after taxes affect the dividend of the payout ratio, while the current ratio and debt to equity ratio do not affect the dividend payout ratio
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN RUMAH SUBSIDI DI DESA KEKERI LOMBOK BARAT Siswanto, Topan
Valid Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study will analyze the influence of cultural factors, personal factors, social factors and psychological factors that will affect the purchase decision of government housing program that is subsidized housing. Where in this study will analyze the subsidized housing located in Kekeri district named housing Graha Kekeri. In this study using the respondent based on the number of units of housing built in Graha Kekeri which amounted to 36 units. This means that there are 36 heads of households who were respondents. From the research result, only the cultural factor and personal factors have significant influence on the purchase of social subsidy graha housing and kekeri factor while the social factor variable and the psychological factor have no influence to the buying decision of Graha Kekeri. In addition, based on the analysis of determination of independent variables affect the dependent variable by 68%.

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