cover
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
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Published by Universitas Malahayati
ISSN : 23552355     EISSN : 26563762     DOI : 10.33024
Core Subject : Economy,
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
Articles 7 Documents
Search results for , issue "Vol 3, No 2 (2014): Volume 3 Nomor 2" : 7 Documents clear
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (97.079 KB) | DOI: 10.33024/.v3i2.1187

Abstract

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.
Pengaruh Perilaku Konsumen Terhadap Keputusan Pembelian 14u ma h Di Perum Perumnas BKP di Bandar Lampung Rina Nuryanti; Agus Sutardjo; Lestari Wuryanti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 2 (2014): Volume 3 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (92.484 KB) | DOI: 10.33024/hjk.v12i3.1183

Abstract

Abstrak. Dalam menghadapi perubahan atas perumahan yang semakin meningkat, tentunya usaha-usaha dalam pemasaran perumahan menjadi semakin kompetitif yang mengakibatkan konsumen Iebih kritis dan selektif salam memilih dan membuat keputusan dalam pembelian. Sebuah keputusan itu menjadi faktor utama dan terpenting dalam melakukan sesuatu yang diinginkan, misalnya proses pengambilan keputusan yang di gunakan oleh seorang pengonsumsi ketika melakukan pembelian barang dan jasa yang bervariasi. Perilaku konsumen yang terdiri dari Faktor Pribadi, Faktor Psikologi, Faktor Budaya, dan Faktor Sosial yang dapat mempengaruhi keputusan pembelian. Dengan analisis regresi linear berganda, uji t , uji f, dan uji determinasi maka hasil perhitungan sebagai berilcut : Hasil uji secara parsial Faktor Pribadi (XI), Faktor Psikologi (X2), Faktor Sosial (X4) berpengaruh secara signifikan terhadap keputusan pembelian (Y).Sedangkan hasil uji secara parsial untuk Faktor Budaya (X3) tidak berpengaruh secara signifikan terhadap pembelian (Y). Hasil uji simultan dengan Uji Anova atau F-test menunjukkan bahwa faktor pribadi (X1), faktor Psikologi (X2), faktor Budaya (X3), faktor sosial (X4) dalam perilaku konsumen berpengaruh secara signifikan terhadap keputusan pembelian rumah di Perum Perumnas Bukit Kemiling Permai di Bandar Lampung. Hasil perhitungan uji determinasi variabel perilaku konsumen yang terdiri dari variabel Faktor Pribadi, Faktor Psikologi, Faktor Budaya, dan Faktor Sosial hanya mampu mempengaruhi variabel keputusan pembelian sebesar 73,2%.
Faktor - faktor yang mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Bank Panin di Bandar Lampung Muhammad Luthfi; Yenni Yohanna; Eka Sariningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 2 (2014): Volume 3 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.669 KB) | DOI: 10.33024/.v3i2.1184

Abstract

Abstract. Along with the development of information technology in people's lives, to the demanding world of banking to improve information technology being used Panin Bank is a private bank that increases the use of its information system with a system of CBS (Core Banking System) to be able to provide good service or satisfaction of its customers. This research aims to examine and analyze the factors that affect the performace of the accounting information system at Panin Bank in Bandar Lampung. This research involves 50 respondents are spread across four branches of Panin Bank in Bandar Lampung. The data obtained through the dissemination of the questionnaire directly to the object of research. Data analysis using multiple linear regression and partial test/independent samples t-test. The results of this research show that there is a significant influence (positive) between free variables that factor user involvement in the development process of the system, the ability of personal system engineering, top management support, user training and education programs, to the variable bound to the performance of accounting information system.
Pengaruh IkIan (Televisi Dan Radio) Terhadap Minat Bell Konsumen (Study Kasus Pada Produk Sepeda Motor Merek Honda Di Wilayah Kecamatan Bandar Sribhawono) Lestari Wuryanti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 2 (2014): Volume 3 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (93.74 KB) | DOI: 10.33024/.v3i2.1185

Abstract

Abstract. The growth of the automotive business will be able to improve the welfare of the actors, especially the automotive business and the growing interest of consumers and potential consumers if the manufacturer knows about what the consumer wants, for that we need a strategy that should run the company, particularly in the field of marketing. One strategy used by companies of Honda motorcycles in order to attract consumers to the product is through advertising. As the growth of the economy, advertising becomes very important because potential customers will pay attention to advertising of products she would buy. Advertising function other than as a promotion also serves to inform a product or service or company profits and as media to remind consumers of a product or service. The purpose of this study was to prove whether ads on television and radio significantly influence consumers to buy the products of Honda motorcycles in districts of Bandar Sribhawono. The analysis tool used is the analysis of qualitative and quantitative analysis using manual calculation and SPSS (Statistical Packages for Social Sciences) 16. Based on the calculation, the results obtained from the influence of advertising on television and radio on consumer buying interest Honda motorcycle products in the region Bandar Sribhawono districts is significant as evidenced by the calculation of SPSS 16 with a probability of 0.000 <0.05 then H0 rejected and Haaccepted.
Pengaruh Perputaran Piutang dan Periode Pengumpulan Piutang Terhadap Cash Inflow Pada PT Sucofindo (Persero) Cabang Bandar Lampung Novi Maria; Muhammad Luthfi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 2 (2014): Volume 3 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.295 KB) | DOI: 10.33024/hjk.v12i3.1181

Abstract

The purpose of this study is to find out whether the variables, turnover receivables andreceivables conversion periode , have influence to cash inflow. The sample that were used in thisresearch are the turnover receivables report, receivables conversion periode report, and cash inflowreport for 60 months of 2009-2013. Analyzing this research used multiple regression analysis withmeasurement of α 5%. The data analyzing in this research used a software of SPSS 17.0 (StatisticalPackage for The Social Science). Based on the calculation result on simultaneous test were obtainedFvalue was 20,868 and Pvalue (0,000). Pvalue (0,000)< α(0,05), in that case the turnover receivables andreceivables conversion periode have influence to cash inflow at PT SUCOFINDO (Persero) BandarLampung subdivision. Meanwhile, partially it has positive significant influence on the turnover ofreceivables to cash inflow with the tvalue was 3,519 and Pvalue 0,001< α (0,05). Then the receivablesconversion periode has negative significant influence to cash inflow at SUCOFINDO (Persero)Bandar Lampung subdivision with tvaluewas -2,115 and Pvalue 0,039. Pvalue 0,039 < α (0,05).
Pengaruh Biaya Penjualan, Biaya Administrasi dan Umum Terhadap Penjualan (Studi pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2009-2013) Diah Sartikasari; Eka Sariningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 2 (2014): Volume 3 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.743 KB) | DOI: 10.33024/.v3i2.1186

Abstract

Abstract. Thfrs study is aimed to test the effect of selling cost and general administration cost to selling of property and real estate company listed in Indonesia stock exchange. The analytical method for determining statistical tests with SPSS (Statistical Package for the Social) 16.00 software, with 10 property and real estate company listed in Indonesia stock exchange period of 2009-2013 as sample. The data used is income statements of property and real estate company listed in Indonesia stock exchange (www.idx.co.id). Based on the results of this study concluded that either altogether or in partial test, selling cost and general administration cost had influence to selling
Pengaruh Realisasi Pajak dan Retribusi Terhadap Rencana Anggaran Pendapatan Asli Daerah dalam pelaksanaan Otonomi Daerah Eka Sari Ningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 2 (2014): Volume 3 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/.v3i2.1182

Abstract

Abstract. The Purpose of This study was to determine the effect of the realization of the tax levy and realization of the plan of the originalincome budget in the implementation of regional autonomy in Tulang Bawang district in the year 2006-2013 either partially or simultaneously. The techniques of data collection in this study is the,interview, and documentation.In this study the authors use qualitative and quantitative data analysis. In general, tis results of this reaserach are as significant effect on the realization of tax revenue budget plan area is in the implementation, realization levy significant effect on the original income budget plan in the implementation of regional autonomy,realization and realization levy taxes jointly significant effect on the original income budget plan in the implementation of regional autonomy in Tulang Bawang in 2006-2013

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