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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 7 Documents
 1 
Search results for , issue "Vol 3, No 1 (2014): Volume 3 Nomor 1" : 7 Documents clear
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.186 KB) | DOI: 10.33024/.v3i1.1148

Abstract

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.
Perbandingan Kinerja Keuangan Sebelum dan Sesudah Emisi Obligasi Kusnadi Kusnadi; Eka Sari Ningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 1 (2014): Volume 3 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.791 KB) | DOI: 10.33024/.v3i1.1144

Abstract

This study aims to provide empirical evidence whether there are differences in the manufacturing company's financial performance before and after bond issuance as measured by the method of financial ratios. The hypothesis in this study is whether or not there is a difference in the company's financial performance before and after the bond issuance. The hypothesis was tested with different test Pired Sample Test through software SPSS.versi 17 with a confidence level of 9.5%. The sample used in this study is a manufacturing company that has gone public on the Indonesian Stock Exchange until December 31, 2013 and conduct bond emissions between the years 2001-2012. Observation period is three years before and three years after emission. Based on predetermined criteria then we obtain the final sample of 13 companies that do bond issuance. The results of testing the company's financial ratios for a period of three years before and three years after bond issuance showed significant value so it can be concluded there is no difference between the manufacturing company's financial performance before and after the bond issuance
Pengaruh CR, ROE, dan NPM Terhadap Perubahan Laba Pada PT Timah (Persero) Tbk Tahun 2006-2010 Hanafi Hanafi; Iing Lukman; Lestari Wuryanti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 1 (2014): Volume 3 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (104.849 KB) | DOI: 10.33024/.v3i1.1149

Abstract

Financial ratio analysis is basically because they want to know the level of profitability (profit) and the level of risk or the soundness of a company. Using comparable reports, including datatentang changes that occur in the amount of rupiah, as well as the percentage of the trend, analysts realize that the ratio of individual will assist in analyzing and interpreting the financial position of a company. The ratio describes a relationship or balance (mathematical relationship) between a certain amount by the number of others, and using the analyzer in the form of this ratio will be able to explain or give an overview to the analyzer about the good or bad things are or the financial position of a company, especially if the ratio of the compared to the comparative ratio is used as a standard Partial assay results variable X, (CR), variables X2 (NPM), X3 (ROE) has thitung> ttable Thus, for the three independent variables that exist Ho rejected and Ha accepted this means masng-masng independent variables partially have influence significant changes in earnings. Results are Simulatan Hypothesis Testing (Test F), shows that the value of F count> F table. Thus rejected Ha Ho accepted This means that there are significant effect between current ratio (CR / X1 (CR), variables X2 (NPM), X3 (ROE) simultaneously or with -Same to changes in income. The coefficient of determination (R2) pad the bottom line measure of how far the ability of the model to explain variations in the dependent variable. The coefficient of determination (R2) obtained 0.995, meaning that 99.5% profit change diperngaruhi pleb variable CR, NPM, and the remaining 0.05% are caused by other factors not included in the equation.
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage Operasi Dan Net Profit Margin Terhadap Tindakan Perataan Laba (Income Smoothing) Pada Perusahaan Food And Beverages Di Bursa Efek Indonesia (BEI) Periode 2007-2011 Muhammad Luthfi; Mulyani Mulyani; Eka Sari Ningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 1 (2014): Volume 3 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.588 KB) | DOI: 10.33024/.v3i1.1145

Abstract

The aimed of this study was to examine the influence of company size, profitability, operating leverage and net profit margin. The factors being examined are company size, profitability, operating leverage and net profit margin. Eckel index is used to determine the income smoothing practice. The study was involving 12 Food and Beverages Company that listed in Indonesian Stock Exchange, within a period between 2007-2011. The examination of hypothesis method using multivariate regression to examine the influence of company size, profitability, operating leverage and net profit margin toward income smoothing. The result of this study that company size, profitability, and net profit margin have significant effect to income smoothing. Operating leverage does not have significant effect to income smoothing.
Analisis Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Harga Saham Terhadap Jumlah Dividen Tunai Indah Lia Puspita
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 1 (2014): Volume 3 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/.v3i1.1150

Abstract

The objective of this research is to finding out and analyze the influence of profitability, leverage, likuidity and stock price toward cash dividend amount. It is interesting to analyze factors that influence dividend cash policy because to many considerations. Sometimes those considerations cause conflict between many parties. Research object is Manufacture company that listing in Bursa Efek Indonesian that paid dividend. Research sample using purposive judgment sampling of Manufacture company that listing in Bursa Efek Indonesian for period ended 2007 and 2011. This research concludes that stock price have significant influence toward cash dividend amount. On the other hand, profitability, leverage, likuidity doesn't have significant influence.
Pengaruh usia, jenis kelamin, tingkat pendidikan dan jumlah tanggungan Terhadap Pengembalian Kredit Pengusaha Kecil Pada Program Kemitraan PT Semen Baturaja (Persero) Tbk Bandar Lampung Lestari Wuryanti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 1 (2014): Volume 3 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.669 KB) | DOI: 10.33024/.v3i1.1146

Abstract

This study was conducted to determine the factors that affect loan repayments the partners in the partnership program in 2010-2012. The population in this study are the partners who become trained partners in 2010-2012. Sampling study using purposive sampling method with several criteria: the partners who become trained partners in 2010-2012, the number of loans worth 50 million and 40 million, the partners complete data such as data age, gender, education level, number dependents, and the frequency of borrowing. The results of the study concludes that the gender variable and the number of dependents partially no effect on the repayment of credit, while the variable age and level of education is partially affect the loan repayment.
Pengaruh Kas Neto Yang diperoleh Dari Aktivitas Operasi Terhadap Laba Tahun Berjalan Eka Sari Ningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 1 (2014): Volume 3 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (82.693 KB) | DOI: 10.33024/.v3i1.1147

Abstract

Cash flow statement is a statement that is useful for managers, investors, creditors and other users are able to provide an overview to determine the cause of the change in the amount of cash or to determine the sources and uses of cash during a certain period Net cash provided by operating activities was supposed to provide information about how much the company's ability to generate income. The objective of research in this thesis is to determine whether there was an effect of net cash provided by operating activities of the incomet for the year. Data collection techniques using secondary data in the form of annual financial statements of PT Indofood Sukses Makmur Tbk from 2003 to 2013. The analysis tool used is a simple regression analysis. These results indicate that partial hypothesis testing based on the obtained value oft is greater than t table (1.705 <2.228) or by looking at the significant level of 0.122, the value is greater than the value of a (0.05) or (0.122> 0 , 05), then the hypothesis Ho is accepted and Ha is rejected, the net cash provided by operating activities do not affect the incomet for the year. From this analysis it can be concluded that the company has the effect of net cash provided by operating activities were positive but not significant, the company noted that the increase in operating activities is higher than the increase in the percentage of the profit generated by operating activities. It can be concluded from these data that the company was not able to create an efficient level of net income through the company's operations.

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