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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 11 Documents
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Search results for , issue "Vol 6, No 2 (2017): Volume 6 Nomor 2" : 11 Documents clear
Pengaruh Arus Kas Operasi, Nilai Perusahaan, Struktur Modal Dan Ukuran Perusahaan Terhadap Return Saham (Studi Empiris Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2011 2015) Eka S Sariningsih; Asni Aprilia
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.27 KB) | DOI: 10.33024/jeram.v6i2.2151

Abstract

This study aims to analyze the Influence of Operating Cash Flow, Company Value, CapitalStructure and Firm Size to the Stock Return (Empirical Study on Food and Beverage company listedon Indonesia Stock Exchange during 2011 2015). This study uses 60 samples of food and beveragesfirms that listed in Indonesian Stock Exchange during 2011 to 2015. The sampling method used forthis study is purposive sampling. Type of the data used is secondary data. Data analysis used aredescriptive statistics, classical assumption tests and multiple regression analysis. The analytical toolused is with the help of SPPS scale 24.0. The results of this study are partial or simultaneous nosignificant influence between operating cash flow, company value, capital structure and firm size tothe stock returns.
Analisis Rasio Solvabilitas Untuk Mengukur Kinerja Keuangan Perusahaan Migas Yang Terdaftar Di Bursa Efek Indonesia Melani Anggraini; Siska Handarani
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.732 KB) | DOI: 10.33024/jeram.v6i2.2156

Abstract

Kinerja perusahaan merupakan gambaran tentang kondisi keuangan suatu perusahaan.Penilaian kinerja dapat dilakukan dengan menggunakan perhitungan analisis rasio yangmembandingkan antar satu pos laporan keuangan dengan pos lainnya yang mempunyai hubunganyang relevan dan signifikan. Penelitian ini bertujuan untuk mengetahui kinerja keuangan denganmenggunakan analisis solvabilitas perusahaan migas yang terdaftar di Bursa Efek Indonesia. Rasiosolvabilitas merupakan rasio yang digunakan untuk mengukur kemampuan perusahaan dalammembayar seluruh kewajibannya. Variabel yang digunakan untuk mengukur solvabilitas perusahaanterdiri atas tiga rasio solvabilitas, yaitu Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), danLong Term Debt to Equity Ratio (LTDER). Sampel data studi ini terdiri atas 3 perusahaan migas yaituPT. Medco Energi Internasional Tbk., PT. Mega Persada Tbk., dan PT. Elnusa Tbk. periode 2010-2014. Data yang digunakan dalam penelitian ini berupa data sekunder, yaitu data kuantitatif berupalaporan keuangan tahunan perusahaan migas dari tahun 2010 sampai dengan tahun 2014 yangdiperoleh dari Bursa Efek Indonesia. Standar industri untuk DAR = 35%, DER = 90%, dan LTDER =10 kali. Berdasarkan hasil penelitian dapat disimpulkan bahwa: PT. Medco Energi Internasional Tbk.,PT. Mega Persada Tbk., dan PT. Elnusa Tbk., memiliki kinerja keuangan yang tidak baik dilihat darisegi DAR dan DER. Dimana PT. Medco Energi Internasional Tbk. memiliki rata-rata DAR = (66,2%)dan DER = (195,6%), PT. Mega Persada Tbk. memiliki rata-rata DAR = (60,6%) dan DER =(158,2%) dan PT. Elnusa Tbk. memiliki rata-rata DAR = (48,8%) dan DER = (96,8%). Sedangkandilihat dari segi LTDER ketiga perusahaan memiliki kinerja keuangan yang cukup baik, dimana PT.Medco Energi Internasional Tbk., memiliki rata-rata LTDER = 1,34 kali, PT. Mega Persada Tbk.memiliki rata-rata LTDER = 0,86 kali, dan PT. Elnusa Tbk. memiliki rata-rata LTDER = 0,22 kali.
Analisis Kinerja Keuangan Pada PT. Asuransi Umum Bumiputera Muda 1967 Cabang Bengkulu Kamelia Kamelia; Sulisti Afriani
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.709 KB) | DOI: 10.33024/jeram.v6i2.2152

Abstract

Insurance is a financial institution that aims to provide protection against financial losses,caused by unforeseen events. To view the financial performance of a company, we can find outthrough the financial statements consisting of balance sheet and income statement and cash flowstatement.The purpose of this study was to determine whether the financial health of PT. AsuransiUmum Bumiputera Muda 1967 Bengkulu Branch. The analytical tool used in this research is to usethe solvency ratio, loss ratio, liquidity ratio and own retention ratio.The result showed that thefinancial condition of PT. Asuransi Umum Bumiputera Muda 1967 Bengkulu Branch is healthy. Byresults of 2013 the solvency ratio amounted to 121%, 124.64% in 2014 and 2015 amounted to122.5%. The loss ratio in 2013 amounted to 38.4%, amounting to 29.95% in 2014 and 2015 amountedto 76.87%. Liquidity ratio in 2013 amounted to 268.9%, amounting to 368.9% in 2014 and 2015amounted to 323.8%. Own retention ratio in 2013 amounted to 99.34%, amounting to 99.58% in 2014and 2015 amounted to 99.64%.
Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Pada Pemerintah Daerah Kabupaten/Kota Di Provinsi Lampung Periode 2010-2013 Apip Alansori; Muhammad Luthfi; Hardini Ariningrum
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.715 KB) | DOI: 10.33024/jeram.v6i2.2157

Abstract

Regional economy development is a starting point of development, and the region isexpected to recognize its potentials and needs.This research used statistical analysis withSPSS 16 software. Samples were 10 districts from 14 districts/municipals in Lampungprovince. Data this research was taken from 2010-2013. Data were taken from report ofbudget realization of districts/municipals in Lampung province provided by Statistic Office ofLampung province. Collected data were analyzed with classic assumption test and thenhypothesizes were tested with double linier regression, t-test, f-test, and coefficient ofdetermination. The result of t-test showed that the regional tax had significance value of0.653 > 0.05 and tcount 0.463 < ttable 2.0017. Regional retribution has significance value of0.000 < 0.05 and tcount 11.155 <ttable 2.0017. f-test result showed significance value of 0.812 >0.05 and f-count 0.000 < f-table 3.15. The conclusion was that regional tax partially did notinfluence, and regional retribution influenced negatively, the regional original income.Simultaneously, regional tax and regional retribution influenced regional original income.
Analisis Faktor-Faktor Yang Mempengaruhi Perilaku Wajib Pajak Terhadap Penggunaan EFiling (Studi Empiris KPP Pratama Tanjung Karang dan KPP Pratama Kedaton Bandar Lampung) Septi Listiawati; Kusnadi Kusnadi; Indah Lia Puspita
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.917 KB) | DOI: 10.33024/jeram.v6i2.2153

Abstract

This study aims to provide empirical evidence of influence perceived usefulness, perceivedease of use, security and privacy, Perceptions of satisfaction, Readiness of information technology hasinfluence on the use of e-Filing at Tax Office (KPP) Pratama Tanjung Karang and Tax Office (KPP)Pratama Kedaton Bandar Lampung.The population of this study are all taxpayers of priya users of efilingregistered at Tax Office (KPP) Pratama Tanjung Karang and Tax Office (KPP) PratamaKedaton Bandar Lampung which amounted to 54,569 KPP Tanjung Karang and amounted to 36,574at KPP Kedaton Bandar Lampung. he sample used in this research is determined by slovin method.Based on the motode, the number of samples of 100 taxpayers of e-Filing users is obtained.. Dataanalysis used in this research using Smart Partial Least Square (PLS).The result of the research shows that (1) there is a very significant positive influence on the perceptionof the use of e-Filing, (2) there is a very significant positive influence of perception of ease of e-filing,(3) there is a significant negative effect of security and confidentiality to e -Filing, (4) there is apositive influence of satisfaction perceptions on the use of e-Filing, (5) there is a positive effect ofinformation technology readiness on the use of e-Filing.
Program Studi Akuntansi, Fakultas Ekonomi Universitas Dehasen Bengkulu Rina Trisna Yanti; Dian Mardiati Sari
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (97.483 KB) | DOI: 10.33024/jeram.v6i2.2158

Abstract

Sistem pembangunan insfrastruktur penyediaan air bersih yang di kelola oleh PDAMkhususnya di Kota Bengkulu masih mengalami kendala sehingga belum mampu memenuhi kebutuhanair bersih masyarakat secara total. Tujuan penelitian ini adalah untuk mengevaluasi pembangunaninfrastruktur PDAM Kota Bengkulu. Jenis penelitian ini adalah penelitian deskriptif. Alat analisa yangdigunakan adalah Analisa Deskriptif rasio rata-rata yang dipakai untuk mengkaji dan mengevaluasipembangunan insfrastruktur PDAM di Kota Bengkulu. Selama periode 2010-2015 dengan melihatdata jumlah penduduk, jumlah surat permohonan masyarakat, jumlah sambungan rumah yangterlayani, jumlah daftar tunggu, dan panjang pipa PDAM kota Bengkulu. Hasil penelitian inimenunjukkan bahwa bahwa kinerja pembangunan PDAM Kota Bengkulu pada tahun 2012 mengalamipenurunan, hal ini terlihat dari meningkatnya persentase masyarakat yang belum dapat terlayani olehPDAM Kota Bengkulu dari 18,5% pada tahun 2010, menjadi 16,1% pada tahun 2011 dan meningkatmenjadi 21,4% pada tahun 2012, ini artinya terjadi penurunan kinerja PDAM dari tahun 2010 2012dengan jumlah peningkatan masyarakat yang belum terlayani oleh PDAM sebesar 5,3%. Namun padatahun 2013 2015 persentase masyarakat yang belum terlayani oleh PDAM Kota Bengkulumengalami penurunan, yang juga diikuti oleh penurunan jumlah nyata masyarakat yang belumterlayani oleh PDAM Kota Bengkulu, hal ini menunjukkan terjadi peningkatan kinerja PDAM KotaBengkulu pada tahun 2013 2015.
The Effect Of Trading Volume Activity, Stock Price, Dividend, Earning Per Share, And Variance Of Return To Bid-Ask Spread (Studies in LQ-45 Company in the Indonesia Stock Exchange) Eliza Chozna Ulfaniza; Erna Listyaningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.82 KB) | DOI: 10.33024/jeram.v6i2.2149

Abstract

This study aims to identify and provide empirical evidence about the influence of the tradingvolume activity, stock price, dividend, earning per share, and variance of return to the bid-ask spread.Objek this research are the companies listed in the LQ-45 in the Stock Exchange Indonesia.This study is classified as quantitative research. The population in this study are all companies listedin the LQ-45 2011-2015. The sample is determined by purposive sampling method, as many as 22companies. Data obtained directly by downloading the company's financial statements LQ-45 whichhas been published in the Indonesia Stock Exchange. Data were analyzed using multiple linearregression analysis.These results indicate that the test is individually variable trading volume activity, dividend andvariance of return influence the direction of a positive coefficient significant to the bid-ask spread,while testing the individually variable stock price, and earnings per share does not affect the bid-askspread , Testing together five variables of trading volume activity, dividend, variance of return, stockprice, and earnings per share significantly affect the bid-ask spread
Pengaruh Ekuitas, Pembiayaan Dan Dana Pihak Ketiga Terhadap Pertumbuhan Laba Pada PT Bank Mega Syariah Periode 2010 2014 Nurlela Intan Putrima; Lestari Wuryanti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.506 KB) | DOI: 10.33024/jeram.v6i2.2154

Abstract

This study aims to determine the effect of equity, financing and third-party funds (DPK)against profit growth at PT Bank Mega Syariah period 2010 -2014. The object of this research is PTBank Mega Syariah which is the first Islamic commercial bank from the conversion of a conventionalbank, PT Bank Umum Tugu. Data analysis techniques in this study is a quantitative analysis that isexpressed with numbers - the numbers and calculations using statistical methods that assisted withSPSS 17.0. The data analysis used in this study is the test for normality, classic assumption test,multiple regression analysis, and hypothesis testing.The results of this study with multiple linear regression analysis showed that partial variable-significance 0.913 meaning Financing partially no significant effect on earnings growth, variable (X3)Funds partially significant effect on earnings growth, regression calculation results together- thesame (F test) indicates that the variable (X1) Equity, (X2) financing, and (X3) Third Party Funds(X2) Financing and (X3) Third Party Funds together - equally significant effect on earningsgrowth at PT Bank Mega Syariah.
Peranan Pembinaan Kemitraan Usaha Terhadap Peningkatan Produktivitas Perusahaan Industri Kecil Di Bandar Lampung Vitratin Vitratin
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.326 KB) | DOI: 10.33024/jeram.v6i2.2159

Abstract

The purpose of this study is to determine the influence of business partnership coaching onincreasing productivity of small industry companies and other factors that affect productivity. Themethod used in this research is survey method and kuisoner with linear regression analysis usingSPSS. Based on the results of this study it can be concluded that 46.7% increase in businessproductivity is influenced by business coaching while the remaining 53.3% is influenced by otherfactors..
Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Pelimpahan Wewenang Sebagai Variabel Moderating Aderina K Harahap; Hon Husni
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.843 KB) | DOI: 10.33024/jeram.v6i2.2150

Abstract

This research is done to find out the roles of corporate actors in budgetary participation asexpected as corporate goals. The budget participation is needed by delegation of authority to givechance to staffs to be participated in the process of budget preparation.It is therefore necessary to analyze the effect of budgetary participation on managerial performanceand delegation of authority in moderating the effect of budgetary participation on managerialperformance.The populations that are in charge in this study were 52 staffs who are participated in theimplementation of the budgetary participation and they were stated as research sample. The methodthat used was interview using questionnaire method then it was analyzed by using doubled linearregression.

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