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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 8 Documents
 1 
Search results for , issue "Vol 7, No 1 (2018): Volume 7 Nomor 1" : 8 Documents clear
The Effect Of Shop Atmosphere, Product Diversity, Taste Of Taste, Price And Lifestyle On Consumer Purchase Decision (Studies in Cafe Happy Ice Cream Sukarame, Bandar Lampung) Ratna Mulyaningsih; Lestari Wuyanti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 1 (2018): Volume 7 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.035 KB) | DOI: 10.33024/jeram.v7i1.2165

Abstract

This study aims to identify and analyze how much influence the atmosphere Stores,Diversity Items, Taste, Price and Lifestyle on consumer purchasing decisions are perceived byconsumers in Cafe Happy Ice Cream Sukarame, Bandar Lampung.Research methods used in this research is the method of observation, interviews, questionnaires, andliterature study using Likert scale and sampling methods used is Nonprobality sampling and purposivesampling of 100 samples. The method of analysis used is multiple linear regression method.The results showed that the purchasing decisions comprising Atmosphere Stores (X 1), ProductDiversity (X 2), Taste (X 3), Price (X 4) and Lifestyle (X 5) together have a positive influence. Where theregression equation Y = 4,099 + 0,078 X1 + 0,331 X2 + 0,230 X3 + -0,678 X4 + 1,461 X5+ 2,850Moreover, the simultaneous test (F test) seen that the atmosphere Stores, Diversity Items, Taste Priceand Lifestyle have a significant influence on consumer purchase decisions with a significance level of0.000. However, based on partial test (ttest), variables that have a significant influence on consumerpurchasing decisions with significant levels such as for Diversity Products 0.003, Price 0.001 andLifestyle 0.000. While that does not affect the Store Atmosphere of 0.052 and taste Cake of 0.053. Ofthe five variables that influence consumer purchase decisions in Cafe Happy Ice Cream Sukarame,Bandar Lampung, the most dominant variable is a variable Lifestyle by ttest results.
Penentuan Strategi Bisnis Pada Perusahaan Industri Roti Greyoung Bakery Melalui Pendekatan Analisis SWOT Emy Khikmawati; Melani Anggraini; Nazibur Ilal
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 1 (2018): Volume 7 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.226 KB) | DOI: 10.33024/jeram.v7i1.2161

Abstract

Greyoung Bakery merupakan perusahaan industri roti yang sedang berkembangkeberadaanya. Pada perusahaan ini, pemilik usaha belum melakukan pencatatan khusus mengenaistrategi dalam usahanya serta faktor yang mempengaruhi dalam pemasaran. Penelitian ini bertujuanuntuk menganalisis strategi bisnis dengan pendekatan SWOT. Dalam penelitian ini diperlukanpenelusuran data melalui penyebaran kuesioner. Metode ini selanjutnya digunakan untukmenganalisis faktor-faktor dan strategi pengembangan analisa SWOT. Dari pengolahan data, hasilSWOT dari faktor internal dan eksternal diperoleh nilai X>0 yaitu 1,075 dan nilai Y yaitu 1,155,dimana pada nilai ini posisi matriks kuadran SWOT berada pada strategi agresif yaitu denganmenggunakan kekuatan untuk memanfaatkan peluang yang ada. Dari penelitian ini dapat disimpulkanbahwa dari analisis SWOT perusahaan dapat mengembangkan usahanya karena perusahaan memilikikekuatan dan peluang.
Pengaruh Likuiditas Dan Profitabilitas Terhadap Financial Distress Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016 Syamsul Bakhri; Erna Listyaningsih; Nurbaiti Nurbaiti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 1 (2018): Volume 7 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.669 KB) | DOI: 10.33024/jeram.v7i1.2166

Abstract

This study aims to determine the effect on Financial Distress. Independent variables in thisresearch are Liquidity (X1), Profitability (X2),.While the dependent variable is the Financial Distresson the transportation company in Indonesia Stock Exchange period 2014-2016. Sample amounted to19 companies. The analysis was done by processing data using SPSS version 24 which was run withcomputer media. Based on the results of the research that has been done, it is found that Liquidity andProfitability significantly affect the Financial Distress on transfortasi company in Indonesia StockExchange period 2014-2016. While the test results f is Fcount> Ftable, it means there is asimultaneous or joint influence between Liquidity and Profitability to Financial Distrss on transfortasicompany in Indonesia Stock Exchange Period 2014-2016.
Pengaruh Kebijakan Dividen, Sustainability Report Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan BUMN Go Public yang terdaftar di Bursa Efek Indonesia Periode 2010-2016) Indah Lia Puspita; Putri Dhia Fairuz
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 1 (2018): Volume 7 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.29 KB) | DOI: 10.33024/jeram.v7i1.2162

Abstract

This study aims to analyze the Influence of Policy Dividen, Sustainability Report AgainstValue Company Bumn Go Public Company Year 2010-2016 This study uses 42 samples from companyBUMN Go Public Year 2010-2016. The sample is selected using the puposive sampling method. Thetype of data used is secondary data. Data analysis using descriptive statistics, classical assumptiontest, multiple linear regression test.The results of this study partially or simultaneously do not have theeffect of dividend policy, sustainability report against corporate value.
Pengaruh Perceived Value Pada Kepuasan Dan Loyalitas Nasabah Bank Mandiri Cabang WR Supratman Wiewiek Indriani
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 1 (2018): Volume 7 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.578 KB) | DOI: 10.33024/jeram.v7i1.2167

Abstract

Competition of the banking world is very competitive, therefore it takes maximum service tocreate customer satisfaction. This study aims to explain and prove the influence of the perceived valueby customer priority Bank Mandiri Branch WR Supratman to customer satisfaction and loyalty.Perceived value using three dimension that is functional value, emotional value and social value. Thisresearch use survey method by using purposive sample sampling method with 100 respondents ofcustomer priority Bank Mandiri WR Supratman which have fund equal to Rp 1 Billion up to Rp 10Billion. Data analysis method used in this research is regression analysis. The results indicate that 1)Perceived value has a positive and significant impact on customer satisfaction 2) Perceived value hasa positive and significant impact on customer loyalty 3) The influence of Customer SatisfactionAgainst Customer loyalty. The implication of this research is that the banking industry should payattention to its services because it affects the value received that impact on customer satisfaction andwill create loyal customers.
Pengaruh Hutang Lancar, Hutang Tidak Lancar Dan Ekuitas Wajib Pajak Badan Sebagai Bagian Struktur Modal Terhadap Beban Pajak Penghasilan (Studi Empiris pada Perusahaan Sub Sektor Otomotif & Komponen di Bursa Efek Indonesia Periode 2010-2015) Kusnadi Kusnadi; Dimas Fadjri Brimantara
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 1 (2018): Volume 7 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.236 KB) | DOI: 10.33024/jeram.v7i1.2163

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh hutang lancar, hutang tidak lancar, danekuitas wajib pajak badan terhadap beban pajak penghasilan pada Perusahaan Sub Sektor Otomotifdan Komponen periode 2010-2015. Objek penelitian ini adalah perusahaan Sub Sektor otomotif danKomponen yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini berjumlah 13perusahaan dan sampel yang diperoleh sebanyak 6 perusahaan dengan menggunakan metodePurposive Sampling. Teknik analisis data dalam penelitian ini adalah analisis kuantitatif yangdinyatakan dengan angka-angka dan perhitungannya menggunakan metode statistik dibantu denganprogram SPSS 24.0. Analisa data yang digunakan dalam penelitian ini yaitu uji normalitas, pengujianasumsi klasik, analisis regresi linier berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwahutang lancar, hutang tidak lancar dan ekuitas wajib pajak secara parsial dan bersama-sama tidakberpengaruh signifikan terhadap beban pajak penghasilan
Pengaruh Asset Growth, Intrinsic Value Dan Nilai Tukar Mata Uang Asing Terhadap Harga Saham Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2011-2015 Muhammad Luthfi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 1 (2018): Volume 7 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.393 KB) | DOI: 10.33024/jeram.v7i1.2164

Abstract

Asset growth is the growth of assets from year to year. The higher asset growth of thecompany indicates the company has the opportunity to do business development. Intrinsic value ofshares is the value used to assess whether a stock is in an undervalued or overvalued position. Theinteraction of international trade or multinational companies requires a means of payment that isacceptable to each country. Especially the exchange rate of the United States currency is the USdollar (USD) is accepted in many countries. The purpose of this research is to know the asset growth,intrinsic value and foreign exchange rate to share price at company of financial sector at IndonesiaStock Exchange. Data used is time series data 2011 - 2015 by using method of OLS (Ordinary LeastSquare). The results showed that intrinsic value partially has a significant influence on stock prices.While Asset growth and foreign exchange rates partially have no significant effect on stock prices.Asset growth, intrinsic value and foreign exchange rates simultaneously affect the stock prices offinancial sector companies listed on the Indonesia Stock Exchange in 2011-2015
Pengaruh Due Profesional Care, Etika Audit, Kompleksitas, Dan Fee Audit Terhadap Kualitas Audit (Studi Pada Kantor Akuntan Publik (KAP) Kota Bandar Lampung Dan Palembang) Eka Sariningsih; Elia Puspita Sari
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 1 (2018): Volume 7 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jeram.v7i1.2160

Abstract

This research is important to know, analyze, and get empirical evidence about the influenceof due professional care, audit ethics, complexity, and audit fee on audit quality at public accountingfirm (KAP) Bandar Lampung City and Palembang. The unit of analysis in this study are all publicaccounting firms Bandar Lampung and Palembang. The sampling method is saturated, with a total of57 respondents with an 84% return rate. Data analysis technique used is Partial Least Square (PLS)model. PLS is a structural equation model (SEM).The result of the analysis shows that professional care has a significant effect on audit quality, auditethics has significant effect on audit quality, the complexity does not affect the quality of audit, auditfee has a significant effect on audit quality.

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