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Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)

risetekonomi
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Published by Universitas Malahayati

ISSN : 23552355 EISSN : 26563762 DOI : 10.33024

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal ini memuat hasil riset dosen-dosen dari program studi akuntansi ; meliputi akuntansi keuangan , akuntansi manajemen, akuntansi sektor publik dan manajemen keuangan, manajemen pemasaran, manajemen sumber daya manusia dilingkungan FE unimal maupun dari luar FE Unmal FAKULTAS EKONOMI UNIVERSITAS MALAHAYATI

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 195 Documents

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Pengaruh Modal Sendiri, Modal Pinjaman Dan Lama Usaha Terhadap Pendapatan Pedagang Kecil Pengrajin Keripik Di Kawasan Sentra Industri Keripik (Gang Pu) Jalan Za. Pagar Alam Bandar Lampung Tri Wulan Mayasari; Indah Lia Puspita; Hardini Ariningrum
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 2 (2015): Volume 4 Nomor 2
Publisher : Universitas Malahayati

Abstract. Micro, small and medium scale businesses. have significant role for Indonesia’s economy.These may enrich job opportunity, income and wealth increase, economy development and nationalstability. Micro, small and medium scale businesses, development met some obstacles. The commondifficulties included limited capital and its access, marketing, distribution and material sourcesproblems as well as qualified human surces. This study was to identify the effect of owner equity, loancapital and business age towards income on small traders of banana chips at Gang PU Home IndustryDistrict on Pagar Alam Street of Bandar Lampung. The objects were small traders of banana chips at 4Km long Pagar Alam Street of Bandar Lampung. Analysis instruments were classical assumption,double linear regression test,T test partial, Stimulant Test with F Test generated on SPSS version 16.T Test found that. partially. there were effects among owner's equity and loan capital towards income.Meanwhile, business age did not affect income. F Test revealed that owner’s equity. loan capital andbusiness age, simultaneously, influenced income.

Pengaruh Dana Pihak Ketiga dan SWBI terhadap Return Pada Bank Syariah Studi Kasus Pada PT Bank Mandiri Syariah, Tbk Periode Maret 2009 s.d. Juni 2013 Muhammad Luthfi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 2 (2013): Volume 2 Nomor 2
Publisher : Universitas Malahayati

Islamic banking in Indonesia has experienced rapid growth in which the principles of sharia or the results have proved its resilience against t he economic crisis. This study aims to determine th e effect of third-party funds and SWBI to return (inc ome mudharabah and Musyarakah). The results of this study indicate that the third-party funds have a significant positive effect on the return to the significance of the results t count 0,019 and 2,246 SWBI have a significant negative e ffect on the results of t count return of -2.789 to 0.008 sebesar significance. Ta ken together SWBIs deposits and have an influence on the return. Keywords; Third Party Funds, Return and SWBI

Pengaruh Arus Kas Operasi, Nilai Perusahaan, Struktur Modal Dan Ukuran Perusahaan Terhadap Return Saham (Studi Empiris Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2011 2015) Eka S Sariningsih; Asni Aprilia
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2
Publisher : Universitas Malahayati

This study aims to analyze the Influence of Operating Cash Flow, Company Value, CapitalStructure and Firm Size to the Stock Return (Empirical Study on Food and Beverage company listedon Indonesia Stock Exchange during 2011 2015). This study uses 60 samples of food and beveragesfirms that listed in Indonesian Stock Exchange during 2011 to 2015. The sampling method used forthis study is purposive sampling. Type of the data used is secondary data. Data analysis used aredescriptive statistics, classical assumption tests and multiple regression analysis. The analytical toolused is with the help of SPPS scale 24.0. The results of this study are partial or simultaneous nosignificant influence between operating cash flow, company value, capital structure and firm size tothe stock returns.

Analisis Kinerja Perusahaan Produk Kopi Melalui Pendekatan Rasio Produksi Heri Wibowo
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 1 (2013): Volume 2 Nomor 1
Publisher : Universitas Malahayati

The company of coffee product was claimed always to serve of customer need by qualityoutput product better, because the output product was exported. To know the company performancewas by doing the survey about variables and then account the production cost efficiency by productionratio method. The result during 2005 -2010 was the multiple regression that the variables is the mostinfluence of job satisfaction employees was reward and recognition with the coefficient was 0,509 or50,9%. By the T test is known that reward and recognition variable was influenced partially to the jobsatisfaction employees with thitung X1 (3,529) > ttabel (2,03951) and probability (0,001) > alpha (0,05)and the result of production ratio was more low of production ratio, it was more big profit thecompany. Based on research, the most dominant variable was reward and recognition, and the mostefficient of production ratio was 0,018 or 18% in 2010Keywords: Production Ratio

Pengaruh Struktur Aset, Pertumbuhan Penjualan, Likuiditas Dan Profitabilitas Terhadap Struktur Modal Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di BEI Tahun 2011 –2017 Winarsih Setia Bektia; Yumniati Agustina
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 8, No 2 (2019): Volume 8 Nomor 2
Publisher : Universitas Malahayati

Tujuan dari penelitian ini adalah menganalisis pengaruh struktur aset, pertumbuhan penjualan,likuiditas dan profitabilitas terhadap struktur modal pada perusahaan properti dan real estate yangterdaftar di bursa efek indonesia tahun 2011 – 2017. Metode yang digunakan dalam penelitian iniadalah metode penelitian asosiatif kuantitatif. Teknik analisis yang digunakan adalah uji asumsi klasikdan analisis regresi linear berganda. Hasil penelitian ini menunjukkan, variabel struktur aset denganproksi fixed asset ratio berpengaruh signifikan terhadap struktur modal dengan nilai Sig 0,00. Variabelpertumbuhan penjualan tidak berpengaruh terhadap struktur modal dengan nilai Sig 0,607. Variabellikuiditas dengan proksi current ratio berpengaruh terhadap struktur modal dengan nilai Sig 0,04.Variabel profitabilitas dengan proksi return on asset tidak berpengaruh terhadap struktur aset dengannilai Sig 0,906. Hasil pengujian struktur aset, pertumbuhan penjualan, likuiditas dan profitabilitassecara bersama-sama memiliki pengaruh terhadap struktur modal dengan nilai Sig 0,02. Nilaikoefisien determinasi sebesar 20,2 % . Hal ini menjelaskan bahwa struktur modal dipengaruhi olehkeempat variabel dalam penelitian ini sebesar 20,2 %, sedangkan 79.8 % dipengaruhi sebab – sebablain dari model.Keywords : Fixed Asset Ratio, Sales Growth Ratio, Current Ratio, Return On Asset and Long TermDebt Ratio

Penentuan Strategi Bersaing Menggunakan Analisis SWOT (Studi Kasus Pada PT. Keong Nusantara Abadi Natar Lampung Selatan) Herlina Putri Wulandari; Emy Khikmawati; Taminto Taminto
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 1 (2017): Volume 6 Nomor 1
Publisher : Universitas Malahayati

Companies engaged in food and beverage processing is a company that can not beseparated from the problem of market competition. Therefore we need appropriate strategies toaddress the competition problems so that they can attract the attention of consumers, strengthen itsposition in the market, and withstand the pressures of competition. The first step in determining thecompetitive strategy is to make a list of questionnaires and distributing questionnaires to employees ofPT. Keong Nusantara Abadi followed by testing the questionnaire with validity and reliability testingand further by analyzing strengths, weaknesses, opportunities, and threats through a SWOT analysis.The results showed that PT. Keong Nusantara Abadi has several factors that affect the strength,weaknesses, opportunities and threats. Where the company's position is in progressive positions orpositions that indicate a strong organization and opportunity. In other words the organization in goodshape so it is possible to continue to expand, enlarge growth and achieve maximum progress. Thecompany has had the right strategy but still have to fix some of the weaknesses of the company and toavoid or defend against the threat of companies that have better service with by developing theexisting strategy

Pengaruh Stock Split Terhadap Harga Saham dan Volume Perdagangan Saham Perusahaan Go Public di Bursa Efek Indonesia Tahun 2012 Asrani Dewi; Lestari Wuryanti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 2 (2014): Volume 3 Nomor 2
Publisher : Universitas Malahayati

Abstract. Stock split policy can be interpreted as an act of splitting a share of stock into n pieces. The stock split resulted in the increase in the number of shares outstanding without the sales transaction that alter the amount of capital. Price per new shares after the stock split is equal to 1 / n of the stock price before splitting. Condition of the company influence on prices and trading volumes. Therefore, this study examined the effects of 10 days before and after the stock split on stock prices and trading volume of shares in companies that go public on the Stock Exchange in 2012, with jumlag sample of 12 companies that Petrosa, Tbk, Pakuwon Jati Tbk, Astra International , Tbk, Astra International, Tbk, Modern Internasional, Tbk, Centra Omega Resources, Tbk Kresna Graha Sekurindo, Tbk, Indosiar Karya Media Tbk, Kalbe Farma Tbk, Surya Citra Media Tbk, Ace Hardware Indonesia, Tbk Berlina, Tbk. The results of tests conducted is just the Petroza Tbk PT affords results that there is an influence of dilakukannnya stock split on stock prices. While the 11 other companies tudak no influence. the calculation results paired samples t-test trading volume of shares of 12 companies showed that the stock price 10 price of the day after the stock split and the 10 days prior to the stock split has decreased different, when viewed from the goal stock split is expected to increase the volume of trading shares in a company. The average trading volume of 12 companies undergo changes varying magnitude after the stock split. A total of eight companies experienced an increase in trading volume, while four other companies decreased stock trading.

The Effect Of Shop Atmosphere, Product Diversity, Taste Of Taste, Price And Lifestyle On Consumer Purchase Decision (Studies in Cafe Happy Ice Cream Sukarame, Bandar Lampung) Ratna Mulyaningsih; Lestari Wuyanti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 1 (2018): Volume 7 Nomor 1
Publisher : Universitas Malahayati

This study aims to identify and analyze how much influence the atmosphere Stores,Diversity Items, Taste, Price and Lifestyle on consumer purchasing decisions are perceived byconsumers in Cafe Happy Ice Cream Sukarame, Bandar Lampung.Research methods used in this research is the method of observation, interviews, questionnaires, andliterature study using Likert scale and sampling methods used is Nonprobality sampling and purposivesampling of 100 samples. The method of analysis used is multiple linear regression method.The results showed that the purchasing decisions comprising Atmosphere Stores (X 1), ProductDiversity (X 2), Taste (X 3), Price (X 4) and Lifestyle (X 5) together have a positive influence. Where theregression equation Y = 4,099 + 0,078 X1 + 0,331 X2 + 0,230 X3 + -0,678 X4 + 1,461 X5+ 2,850Moreover, the simultaneous test (F test) seen that the atmosphere Stores, Diversity Items, Taste Priceand Lifestyle have a significant influence on consumer purchase decisions with a significance level of0.000. However, based on partial test (ttest), variables that have a significant influence on consumerpurchasing decisions with significant levels such as for Diversity Products 0.003, Price 0.001 andLifestyle 0.000. While that does not affect the Store Atmosphere of 0.052 and taste Cake of 0.053. Ofthe five variables that influence consumer purchase decisions in Cafe Happy Ice Cream Sukarame,Bandar Lampung, the most dominant variable is a variable Lifestyle by ttest results.

Pengaruh Mekanisme Corporate Governance Terhadap Nilai Perusahaan Dengan Kinerja Variabel Intervening Eka Sariningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 5, No 2 (2016): Volumr 5 Nomor 2
Publisher : Universitas Malahayati

This Research was conducted to look at the Corporate Governance Mechanism wheather itsaffected the corporate value where performance as intervening variabel. The reserach was anexplanatory research approach. The sample was taken by the purposive sampling method by certaincriteria the regression analysis was employed to find out whether the corporate governancemechanism affects the performance, and corporation value. The results from path analysis indicatedthat corporate governance directly affected the corporation value but indirectly affected theperformance and the corporation value.

Analisis Kinerja Keuangan Dengan Pendekatan Altman Untuk Memprediksi Tingkat Kebangkrutan Perusahaan Yang Terdaftar Pada Saham Jakarta Islamic Index Di Bursa Efek Indonesia Nurkhayati Nurkhayati; Erna Listianingsih; Nurmala Nurmala
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 1 (2014): Volume 3 Nomor 1
Publisher : Universitas Malahayati

One of the technical analysis of the company's bankruptcy is using discriminant analysis developed by Altman with a model known is the Z-Score. The purpose of this paper is to investigate the possibility of bankruptcy rate in the companies which is included in the Jakarta Islamic Index (Jll) at the Indonesian Stock Exchange by the method of Altman Z-Score. Samples were taken by using purposive sampling technique with a total sample of six companies. The study found that from six companies, five companies declared bankrupt and the rest of them is to be declared bankrupt. It means that the hypothesis is accepted in where the companies which is included in the Jakarta Islamic Index experienced bankruptcy.

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muhammad luthfi

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+6281927734327

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mluthfi@malahayati.ac.id

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Jalan Pramuka No 27 Kemiling Bandar Lampung

Location
Kota bandar lampung,

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INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name muhammad luthfi

Contact Email mluthfi@malahayati.ac.id

Phone +6281927734327

Journal Mail Official mluthfi@malahayati.ac.id

Editorial Address Jalan Pramuka No 27 Kemiling Bandar Lampung

Location Kota bandar lampung, Lampung INDONESIA

Abstract

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Abstract

Contact Name
muhammad luthfi

Contact Email
mluthfi@malahayati.ac.id

Phone
+6281927734327

Journal Mail Official
mluthfi@malahayati.ac.id

Editorial Address
Jalan Pramuka No 27 Kemiling Bandar Lampung

Location
Kota bandar lampung,

Lampung

INDONESIA