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muhammad luthfi
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Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
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 9 Documents
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Search results for , issue "Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis" : 9 Documents clear
Analisis Faktor-Faktor Yang Mempengaruhi Pemilihan Investasi Pada Generasi Z Di DKI Jakarta Sita Noveni Raudha; Farah Margaretha Leon
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.6953

Abstract

This study aims to determine whether there is a significant relationship between risk aversion, risky investment intention, cognitive ability, financial literacy, and several control variables (age, gender, marital status, education level) with investment choice as a dependant variable. Using quantitative methods with a population of 2.7 millions generation Z in Jakarta and samples of 153 respondents who refer to men or women who live in DKI Jakarta and are aged 14-25 years. The data was obtained through a questionnaire survey which was tested with multiple linear regression. The results show that risk aversion and risky investment intentions affects investment choice with a significance value of less than 0.05. Therefore, with this research it is expected that the public and the government can realize the importance of knowledge about finance so that it will increase public knowledge about the importance of investing.Keywords: cognitive ability; financial behavior; financial literacy; investment choice; risk aversion
Pengaruh Penggunaan Informasi Akuntansi Dan Lama Usaha Terhadap Keberhasilan Usaha Kecil Menengah Di Desa Purwodadi Simpang Muhammad Luthfi; Apip Alansori; Anggis Novitania
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.11520

Abstract

Economic development in Indonesia is generally based on the people's economy, which can be seen in the Micro, Small and Medium Enterprises (MSMEs) sector. This sector has a large role in the regional economy and the national economy. The use of accounting information and length of business are believed to be able to influence business success.This study aims to determine whether the use of accounting information and length of business have a direct significant effect on business success. The population in this study were 30 SMEs in Purwodadi Simpang Village. Data collected by questionnaire technique. The data analysis technique used is Multiple Linear Regression Analysis using the SPSS version 29 program.The results of this partial test indicate that the use of accounting information has a significant effect, and length of business has no significant effect on business success. While the results of the simultaneous test show that the use of accounting information on long-term funds has a significant effect on business success in Purwodadi Simpang Village.
Eksplanasi Deskriptif Dampak Covid-19 Terhadap Harga Emas Agus Munandar; Annia Anastia Mursalin; Nuzulia Rizqiana
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.7023

Abstract

Tujuan dari penelitian ini untuk mengetahui dan menganalisis impresi Covid-19 terhadap harga emas sejak bulan Januari 2020 sampai April 2022. Penelitian ini bersifat kuantitatif dan menggunakan analisis deskriptif dengan data dokumenter serta populasi yang digunakan pada penelitian yaitu harga emas. Hasil dari penelitian memperlihatkan perkembangan investasi di Indonesia periode penelitian tahun 2020 hingga 2022 mengalami fluktuasi. Pada bulan April 2020 Covid-19 mulai mempengaruhi harga emas, tetapi pada bulan April 2022  harga emas naik dan cenderung stabil. Karenanya, investor lebih tertarik berinvestasi emas yang memiliki tingkat risiko yang cukup rendah dan juga harga yang stabil.
Pengaruh Lingkungan Kerja Dan Stres Kerja Terhadap Kinerja Guru Pada MAN 1 Pesisir Barat Hairudin Hairudin; eka travilta oktaria; Wenda Wenda
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.11522

Abstract

This study sought to ascertain how the work environment and stress at MAN 1 Pesisir Barat affected instructors' performance in part and simultaneously. This study's methodology uses a quantitative approach. Questionnaires and observation are the two methods of data collecting. Using a Likert Scale for each statement derived from the indicator variable, research variables are measured. 54 teachers made up the study's sample, which was selected using a non-probability sampling method. To support the hypothesis, data analysis techniques used statistical methods such multiple linear regression analysis with F-test and t-test, as well as validity and reliability checks for surveys. The findings demonstrated a beneficial and significant impact of both the work environment and job stress on teacher performance at MAN 1 Pesisir Barat. In addition, while the work environment has a good and considerable impact on teachers' performance at MAN 1 Pesisir Barat, job stress has a limited impact on that performance. The MAN 1 Pesisir Barat school administration must pay attention and enhance the current working conditions in order to maximize teacher effectiveness.
Pengaruh Sistem Pengukuran Kinerja Strategis, Job Relevant Information, Dan Kejelasan Peran Terhadap Kinerja Manajerial Perguruan Tinggi Swasta Di Bandar Lampung tarmizi tarmizi; erna listyaningsih; iing lukman
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.9434

Abstract

Higher education is one of the educational institutions that are the main means in educating the nation. At this time many universities are established, managed, and developed by the government (state) or private. The main role of universities is to explore by conducting research and transmit knowledge by means of education. Managerial performance is a result of managerial activities that begin with planning, implementing, monitoring business, accountability reports, coaching, and monitoring. Managerial performance can be used to assess the processes and activities of managers in carrying out management functions which are calculated using indicators of planning, investigating, coordinating, evaluating, representing, negotiating, staffing, and supervising.The research design used in this research is explanatory research with a quantitative approach presented with numbers and analysis using statistics. Conducted from December 2021 to July 2022 on 7 private universities in Bandar Lampung where data collection using a questionnaire was then analyzed and presented in the form of a characteristic distribution table.From the results of research conducted by the author that the Strategic Performance Measurement System has a positive influence (O = 0.353) with the performance construct. the value of t – statistic in this construct relationship is 2.103 > 1.96, and the value of p – value is 0.031 < 0.05. Job Relevant Information has a positive effect (O = 0.338) with the performance construct. the value of t – statistic in this construct relationship is 2.072 > 1.96, and the value of p – value is 0.027 < 0.05. Role Clarity has a positive effect (O = 0.335) with the performance construct. the value of t – statistic in this construct relationship is 2.035 > 1.96, and the value of p – value is 0.025 < 0.05.Thus, it can be concluded that the influence of the strategic performance measurement system, job relevant information, and role clarity simultaneously have a significant effect on managerial performance. This shows that each variable is in accordance with what is expected so that managerial performance increases.
Studi Literatur: Pengaruh Asset And Liabilities Management Terhadap Perbankan Sukmawati Ema; Aprelia Tertadirja; Carmel Meiden
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.8353

Abstract

This study describes Asset Liability Management of the Company through surveyed journals in Indonesia from 2017 to 2022. The purpose of this study is to add and develop research or articles on Asset and Liability Management (ALMA) published in Indonesian journals. The samples obtained were 25 articles. This research uses a systematic literature study method, with a PoP (Publish or Perish) application. From this literature study, we conclude that the operation of the Asset and Liability Management (ALMA) function can optimize the structure of a bank's balance sheet in a competitive financial market environment through bank liquidity management policies while maintaining quota and liquidity status. These include primary and secondary reserves, gap management by managing and controlling the gap between assets and liabilities to maximize net profit margin (NIM), exchange rate management by maximizing exchange rate differential returns, investment management and returns through investment decisions in a bank's fortopolio.
EMPLOYEE DISCIPLINE DEVELOPMENT STRATEGY (Study at the Head Office of Lhoksukon District, North Aceh Regency) nurjamli jamli; Mai syuri
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.7175

Abstract

According to Law No. 43 of 1999 in article 26 states that "every Civil Servant is obliged to obey all applicable laws and regulations and carry out the official duties entrusted to him with full dedication, awareness and responsibility. The problem studied in this study is how the Strategy for Coaching Employee Discipline at the Lhoksukon Subdistrict Office, North Aceh Regency and to determine the level of employee discipline at the Cot Girek Subdistrict Office, North Aceh Regency. This study uses a qualitative approach with a descriptive style by using techniques to obtain data through observation, interviews, and documentation. The results showed that the Strategy for Coaching Employee Discipline at the District Office of Lhoksukon, North Aceh Regency, namely by evaluating employee work targets, holding coaching for all staff and employees every month, and not signing SKP (employee work targets) which are performance targets. what employees must achieve. The level of discipline of employees at the Lhoksukon sub-district office generally has the highest level of discipline with a low level of discipline as many as 48.89% (10 respondents), 40% of employees (8 respondents) have a high level of discipline and others 11.11% ( 4 respondents) have a moderate level of discipline, this happens because of intentional factors such as often being late, often absent, often not coming home yet, not wearing uniforms and neglecting superior instructions and unintentional factors such as accidents.
Meta Analisis: Beberapa Variabel yang Memengaruhi Earnings Response Coefficient (ERC) Cindy Limtaroli; Venny -; Novita -; Carmel Meiden
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.8383

Abstract

An increase in the number of capital market investors indicates an increasing need for financial information, especially earnings information in which its quality can be measured through earning response coefficient (ERC). The objective of this study is to integrate the factors that affect the earnings response coefficient. This research was carried out using the meta analysis method. The sampling technique used in this research is the purposive sampling method and the object of research is journal articles with topics of earnings response coefficient with a research period ranging from 2009-2020, which resulted in 30 samples obtained. The integration results show the disclosure of corporate social responsibility, company size, profitability, leverage and company growth have a significant effect on the earnings response coefficient.
Pengaruh Dari Good Corporate Governance Terhadap Nilai Perusahaan Dengan Menggunakan Meta Analisis Cynthia Agatha; Canita Liani; Nathalie Nathalie; Carmel Meiden
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.8407

Abstract

The purpose of this research is to integrate the influence of Good Corporate Governance (GCG) on firm value. Basically, the spirit and spirit of Good Corporate Governance (GCG) is viewed using the perspective of agency theory, intended so that management actions are in harmony with the goals and expectations of creditors and shareholders. This study uses a literature study with a meta-analysis extension that integrates a number of 20 published articles obtained using the PoP (Publish Or Perish) application. The limitation of the search for articles is based on the years 2012-2022, and applies inclusion inclusion criteria and the application of the keywords Good Corporate Governance and corporate value. The result of the integration is the implementation of Good Corporate Governance (GCG) which will assist the company in achieving high value, so that it will provide added value for shareholders in a sustainable manner in the long term.

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