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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 7 Documents

Search results for , issue "Vol 2, No 1 (2013): Volume 2 Nomor 1" : 7 Documents clear

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 Profitabilitas Terhadap Return Saham PT Sorini Agro Asia Corporindo Tbk Tahun 2006 - 2011 Yusi Hartini; Agus Sutardjo; Lestari Wuryanti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 1 (2013): Volume 2 Nomor 1
Publisher : Universitas Malahayati

PT Sorini Agro Asia Corporindo Tbk is a company engaged in industrial starch and sorbitolderivatives known polyols, the company will require additional funding to expand its operations inorder to meet increasing market demand for finance companies with share capital and equity capital.PT Sorini Agro Asia Corporindo Tbk continues to improve its financial performance to increase thecompany's share value and attract investors. The financial performance of the company can be seen byanalyzing the company's financial statements, analysis tools used are profitability ratios represented bythe net profit margin (NPM), return on investment as (ROI), return on equity (ROE), and earnings pershare (EPS). This study aimed to determine the effect of profitability on stock price returns PT SoriniAgro Asia Corporindo Tbk partially or simultaneously. Based on the analysis of financial statementsconducted in PT Sorini Agro Asia Corporindo Tbk period 2006 to 2011 is partially the result that thereturn on investment as a variable ROI and EPS significantly influence the stock price return, whilethe NPM and ROE does not significantly influence the stock price return. Simultaneously NPM, ROI,and EPS significantly influence stock prices and dipeoreh return results that EPS is a variable that hasthe greatest influence on the price return stock. Value ajusted R Square of 0.996, which means that theshare price return 99.6% influenced by NPM, ROI, and EPS. While the rest of 0.4% can be explainedby other variables outside the model.Keywords: Stock Price Return, NPM, ROI, ROE, and EPS

Pengaruh Faktor-Faktor Motivasi Terhadap Produktivitas Kerja Karyawan Pada Rumah Sakit Pertamina Bintang Amin Bandar Lampung Sri Murtini; Agus Sutardjo; Bambang Purwanto
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 1 (2013): Volume 2 Nomor 1
Publisher : Universitas Malahayati

Human resources is still very important and be the center of attention in an organization orcompany to survive in the era of globalization coupled with increasing competition levels.Productivity is closely linked to the progress and success of a company. The company will not besuccessful if not supported by the productivity of its employees. Employee productivity increaseswhen employees are motivated to work. Motivation can be defined as an individual's personalcircumstances that encourage the desire of individuals to perform certain activities in order to achievea goal. In this research the Influence Factors of Motivation Of Employee Productivity At Rumah SakitPertamina Bintang Amin were discussed.Data collection methods used in this research was by usingquestionnaires or questionnaire with a sample of all employees remains at Rumah Sakit PertaminaBintang Amin totaling 47 respondents comprising of the employees at the Medical Inpatient,Outpatient and Midwives whereas analytical models used was a multiple linear regression wereprocessed using SPSS 16 software. The results of this study stated that motivational factors with RSquare of 0.473 or 47.3% and the remaining 52.7% (100% -47.3%) affected by other factors. F testresults stating that the motivating factors simultaneously influence the productivity of employees withF observed (7.350) > F table (2.44) and the probability value (0.000) < alpha (0.05). T test results states thatphysiological needs t observed (2.667) > t table (2.01410)and the probability of 0.011 < alpha (0.05) so thatthe partial effect on employee productivity..Keywords: Motivation Factors and Employee Productivity

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI Komara, Acep; Ariningrum, Hardini
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 1 (2013): Volume 2 Nomor 1
Publisher : Universitas Malahayati

This study is meant to test the effect of involvement variable, capability of personnelInformation System (IS), organization size, top management support and formalization to the systemuse and satisfaction of Accounting Information System (AIS) users as the surrogate of AISperformance. Besides, it is also meant to test the differences of AIS performance in relation to theusers education and training program, steering committee of IS and the independence of IS departmentlocation. This study is based on Sugiharto?s study (2001) with the change that lies on research focusi.e. at general ledger sub-system, research object, data processing analysis, and the instrument used tomeasure the satisfaction of AIS users. The research data are obtained by means of mail survey,enumerator service, and walk-in done by the researcher, directly to the respondents. There are 83manufacturing business involved in this research showing the level of 24.93 % response out of 333population. The analysis method of research comprises influence test using multiple regressionanalysis, t-test, F-test, coefficient of determination. Meanwhile, differential test uses Mann WhitneyU-test. The result of partial regression test shows that involvement variable, organization size, topmanagement support, and formalization have a significant effect to the users? satisfaction. Besides,involvement variable, capability, and top management support affect significantly to the use of AIS.Meanwhile, on the simultaneity test, all independent variables perceived to have an effect on the AISperformance. Furthermore,coefficient of determination for users? satisfaction variable (Y 1) and thesystem use (Y2) is 41.2% and 32.4% accordingly. On difference test using Mann Whitney U-test is tobe found evidence that there is no difference of AIS performance in line with whether or not there is asteering committee, user training andeducation program, and the independence or dependence of theIS department. The result of the researchheralds three implications for the hereinafter research. First,some variables of organizational context and moderating variables require to be entangled. Second, itneeds exploration and definition of techniquesand approaches for user training and education program.Third, it needs elaboration of special purpose of the software developed by the respondents.Keyword : User Accounting Information System Satisfaction, User Accounting Information Use,UserInvolvement, Capability of Information System Personnel, Top ManagementSupport, Formalization of Information System Development, Organization Size.

Pengembangan Pariwisata Dan Dampak Sosial Ekonomi Di Bandar Lampung Muhammad Luthfi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 1 (2013): Volume 2 Nomor 1
Publisher : Universitas Malahayati

Tourism is an activity trip or part of these activities are voluntary and temporary objectsand to enjoy the tourist attraction of tourism sector is a significant source of foreign exchange and thepercentage contribution to the local treasury , which is widely also a source of foreign exchange. Thecapital city of Bandar Lampung province with an area of 197.22 km2 comprised of 13 districts and 98villages . This study aims to determine the development of tourism in the economic and social impactof Bandar Lampung . The results showed a relationship attraction development and socio-economicimpact is low at 15.70 % means that tourism development does not have an impact on the socioeconomicsituation in Bandar Lampung . The role of local governments is needed in this case in theform of policy and as a mediator between citizens about the location of the employer attractionattractionKeywords; economic and social attraction

Analisis Pengaruh Informasi Arus Kas Terhadap Peningkatan Laba (Studi Kasus Pada Perusahaan Manufaktur Di Bursa Efek Indonesia) Armuni Jokta Mesu; Iing Lukman; Eka Sariningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 1 (2013): Volume 2 Nomor 1
Publisher : Universitas Malahayati

Consolidated cash flow is a useful reports for managers, investors, creditors and other userswhere the report can give a company's cash flows in accordance with the classification of activities.Consolidated cash flow needs to be analyzed to assess the ability of companies to generate cash so thattrust creditors, investors and other business partners can still be maintained by the company.Companies with excess cash flow will have better performance than other firms because they can takeadvantage of various opportunities that may not be acquired by other companies. The objective ofresearch in writing this essay is to determine whether there is influence between cash flow informationthat consists of operating cash flow, cash flow investing and financing cash flow to increase in profitsaround the date of publication of financial statements. Samples were manufacturing companies with atotal sample of 34 companies. The analytical tool used was multiple linear regression analysis .Theresults of this study showed that based on hypothesis testing simultaneously Fcount = 65.213> Ftable(2.92) and the p-value (0.000) <α (0.005) we can conclude that the Ha was accepted that the cash flowinformation composed of operating cash flow (X1), cash flow investment (X2) and cash flow financing(X3) significantly influences the increase in profits. Testing for the hypothesis was partially using the ttest, thus partially that the operating cash flow and financing cash flow significantly influences theincrease in profits because tcount > from ttable and the p-value was (<0.05). While the investment cashflow did not significantly affect the increase in profits because tcount < from ttable and the p-value (>0.05).Keywords: Cash Flow Information, Earnings

Pengaruh Struktur Keuangan Terhadap Profitabilitas Perusahaan Pada PT Darma Henwa Tbk Refli Sudrajat; Nurmala Nurmala; Bambang Purwanto
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 1 (2013): Volume 2 Nomor 1
Publisher : Universitas Malahayati

Financial structure is a combination of all sources of financing that the company obtainedshort-term debt , long-term debt and common stock and preferred stock ( equity ) , the use of sourcesof financing can be used as a measure of the increase in profits in a company , so the effect of debt andcapital can serve as a main point company to finance company in terms of maximizing the value of thecompany . This research was conducted at PT Darma Henwa Tbk period 2007-2010 by using multiplelinear regression analysis .Based on the results obtained by multiple linear regression analysis equationY = -7.998 - 0.025 0.242 X1 + X2 . Test simultaneously obtained significant F value = 0.001 < α 0.05,which means that the financial structure is represented by the variable Debt to Equity Ratio ( DER )and Debt to Assets Ratio ( DAR ) simultaneously significant effect on the profitability of the companyat PT Darma Henwa Tbk , as well as the variable DAR , which became the most dominant variablesknown to affect the profitability of seeing the value that is equal to 1.606 Standardized Coefficients .The influence of financial structure is represented by the variable DER and Debt to Assets Ratio tocompany profitability is equal to 59.5 %.Keywords: DER, DAR

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Reviewer

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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

Abstract

Abstract

Abstract

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Abstract

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

Abstract

Abstract

Abstract

Abstract

Abstract

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