cover
Article Per Year (5 Year)
All
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
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 6 Documents
 1 
Search results for , issue "Vol 4, No 1 (2015): Volume 4 Nomor 1" : 6 Documents clear
Pengaruh Modal Sendiri, Perputaran Kas, Perputaran Piutang Dan Marjin Laba Terhadap Rentabilitas Ekonomi Pada Koperasi Di Bandar Lampung Nur Faizah; Hardini Ariningrum; Kusnadi Kusnadi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 1 (2015): Volume 4 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.824 KB) | DOI: 10.33024/.v4i1.1192

Abstract

Abstract, This study aimed to determine the effect of their own capital, cash turnover, receivables turnoverand profit margin of profitability of economic cooperation in Bandar Lampung. The object of the study was 5Cooperative in Bandar Lampung. The analysis tool diguanakn is Normality Test, Test Classical Assumption,Regression Testing, Test-T, and Test-F where processing the data using SPSS version 17. The results showedthat the partial capital itself does not affect the economic profitability. Meanwhile, cash turnover, receivablesturnover and profil margins have a significant influence on economic profitability. Simultaneously shows thatequity, cash turnover, receivables tumover and profit margins are equally influential terhdapa beersama-economic profitability in the Cooperative in Bandar Lampung. Suggestions to convey to the Cooperative boardshould increase the level of accounts receivable tumover, so fast the refund is embedded in receivables into cashback. For further research in order to pay attention to other factors that may affect the profitability of thecooperative economy in Bandar Lampung.
Pengaruh NPM dan ROA Terhadap Perubahan Harga Saham Perbankan Indonesia Lestari Wuryanti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 1 (2015): Volume 4 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.458 KB) | DOI: 10.33024/.v4i1.1188

Abstract

Abstract. The financial information contained in the company is required to determine the variables -variables that affect stock price changes. This research was conducted in Indonesian banking companies that are in the Indonesia Stock Exchange-listed from 2004 until 2009 with a population of 11 companies. Data analysis was performed with the classical assumption that including normality test, multicollinearity test, autocorrelation test and test heterokesdastisitas. Test data analysis using multiple linear regression, t test and F test multiple linear regression analysis using SPSS 17. Results of multiple linear regression analysis with a confidence level of 5% was obtained respectively the value of the partial coefficient X1 / NPM obtained thitung> t table (2,979> 2,365), Ho is rejected and Ha accepted (no influence between the NPM to changes in stock prices), X2 / ROA obtained thitung <ttable (-1.338 <2.365), Ho accepted and Ha reamed or no effect on stock price changes ROA test results F / test simultaneously by two independent test variables (ratio NPM, ROA) and 1 dependent test variables (Amendment share price) F-test values obtained Concurrent / Simultaneous F count> F table (6,570> 4,35) therefore Ho rejected and Ha accepted, together synchronously / simultaneously a significant influence significant between NPM and ROA ratios) to changes in stock prices.
Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Belanja Modal Aset Tetap Pada Pemerintah Kabupaten/Kota Di Provinsi Lampung Sintia Lestari; Muhammad Luthfi; Kusnadi Kusnadi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 1 (2015): Volume 4 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (95.612 KB) | DOI: 10.33024/.v4i1.1193

Abstract

Abstract,This study is aimed to test the effect of Local Government Revenue (PAD) and TransferFunds in allocating Capital Expenditure in districts/cities in Lampung Province. The analyticalmethod for determining statistical tests with SPSS (Statistical Package for the Social) 17.00 software,with 10 regency/city as sample for every year from 14 regency/city at Lampung Province. Thisresearch is done for 2007-2012. The data used is Budget Realization Statements of districts/cities inLampung by Dirjen Perimbangan Keuangan Pemerintah Daerah (www.djpk.depkeu.go.id). Based onthe results of this study concluded that either altogether or in partial test, Local Government Revenue(PAD) and Transfer Funds did not significantly influence to Capital Expenditure fixed assets.
Pengaruh Penjualan Air Bersih Dan Biaya Operasional Terhadap Rugi Bersih Pada Perusahaan Daerah Air Minum (PDAM) Tirta Jasa Kabupaten Lampung Selatan Erlis Yurnita; Indah Lia Puspita; Eka Sariningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 1 (2015): Volume 4 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (85.976 KB) | DOI: 10.33024/.v4i1.1189

Abstract

Abstract. This research had purpose to aimed the effect of clean water selling and operational costingto net profit in perusahaan daerah air Minum (PDAM) Tirta Jasa Kabupaten Lampung Selatan.Thepopulation in this research that the annual financial report which comprises the Consolidated Profit /Loss in 2009-2013. Sample in this research is amount Consolidated Profit/Loss from 2009 until 2013,thats 60 research sampling. The data used are secondary data. Statistical method used is multiplelinear regression analysis.Based on result of this research showed that simultan and partial clean waterselling and operational costing had influence to net profit.
Pengaruh Pertumbuhan Modal Dan Pertumbuhan Penjualan Terhadap Laba Bersih Pada Perusahaan Food nd Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2013 Herniyati Sitohang; Azli Fahrizal; Muhammad Luthfi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 1 (2015): Volume 4 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.123 KB) | DOI: 10.33024/.v4i1.1190

Abstract

Abstract. The increas in corporate profits shows in the large amount of capital and high sales. when the capitaland sales of high-owned company. the profits from the company will increase. This study aimed to examine theeffect of capital growth and income to net sales growth in Food And Beverage Company Listed In IndonesianStock Exchange. The population in this study was 20 Food And Beverage Company Listed On The IndonesianStock Exchange period 2010-2013. The sample in ths study were 13 companies will be observed 4 (four) so thatthe number of observation periods of 52 observations. The data used are the financial statemens Listed InIndonesian Stock Exchange (www.idx.co.id). The analytical method used in multiple linear regression. Basedon the results of this study concluded that jointly or individually partial orcapital growth and sales growth hadno significant effect on net income.
Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Pengusaha Kecil Dan Menengah Atas Penggunaan Informasi Akuntansi (Studi Kasus pada Pengusaha Kecil dan Menengah yang Bergerak dibidang Jenis Usaha Makanan di Kecamatan Kemiling) Jhon Piranda; Kusnadi Kusnadi; Hardini Ariningrum
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 1 (2015): Volume 4 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/.v4i1.1191

Abstract

Abstract, Lack of ability in using accounting information is one of the factors that led to the failure of smalland medium enterprises to develop their business. The purpose of this study was to analyze the influence ofowner education, training of accounting, accounting knowledge and experience in accounting information to theperception of small and medium enterprises on the use of accounting information. This study is expected toprovide empirical evidence on the use of accounting information in small and medium enterprises in Kemiling.The population in this study was in small and medium enterprises in Kemiling. The sampling method usingsimple random sampling (random) amount to 50 small and medium business owners in Kemiling. Data werecollected by distributing a questionnaire to the managers / owners of small and medium-sized businesses inKemiling. These data prior to analysis have been tested for validity and reliability. Data analysis techniquesusing multiple linear regression analysis. The results indicate that the variable partial accounting training (X2),knowledge of accounting (X3) and experience in accounting information (X4) affect the perception of small andmedium entrepreneurs on the use of accounting information (Y). Owner education variable (X,) does not affectthe perception of small and medium entrepreneurs on the use of accounting information (Y). Taken together theindependent variable (X) effect on the dependent variable (Y). Retrieved Adjusted R Square of 0.866 is 86.6%,which means that the dependent variable (Y) is explained by the independent variable (X) and the remaining13.4% is explained by other variables not examined in this study.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2015 2015


Reset
Filter By Issues
All Issue Vol 12, No 2 (2023): Akuntansi keuangan dan manajemen Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis Vol 11, No 4 (2022): Kinerja dan Bisnis Vol 11, No 3 (2022): Akuntansi Keuangan dan Manajemen Vol 11, No 2 (2022): Akuntansi Keuangan dan Bisnis Vol 11, No 1 (2022): Kinerja dan Bisnis Vol 10, No 1 (2021): VOLUME 10 NOMOR 1 Vol 10, No 2 (2021): Kiinerja Perusahaan dan Bisnis Vol 9, No 2 (2020): Volume 9 No 2 Vol 9, No 1 (2020): Volume 9 no 1 Vol 8, No 2 (2019): Volume 8 Nomor 2 Vol 8, No 1 (2019): Volume 8 Nomor 1 Vol 7, No 2 (2018): Volume 7 Nomor 2 Vol 7, No 1 (2018): Volume 7 Nomor 1 Vol 6, No 2 (2017): Volume 6 Nomor 2 Vol 6, No 1 (2017): Volume 6 Nomor 1 Vol 5, No 2 (2016): Volumr 5 Nomor 2 Vol 5, No 1 (2016): Volumr 5 Nomor 1 Vol 4, No 2 (2015): Volume 4 Nomor 2 Vol 4, No 1 (2015): Volume 4 Nomor 1 Vol 3, No 2 (2014): Volume 3 Nomor 2 Vol 3, No 1 (2014): Volume 3 Nomor 1 Vol 2, No 2 (2013): Volume 2 Nomor 2 Vol 2, No 1 (2013): Volume 2 Nomor 1 Vol 1, No 1 (2012): Volume 1 Nomor 1 More Issue