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 7 Documents
 1 
Search results for , issue "Vol 7, No 2 (2018): Volume 7 Nomor 2" : 7 Documents clear
PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA PADA PERUSAHAAN YANG TERDAFTAR SEBAGAI ANGGOTA LQ45 DI BURSA EFEK INDONESIA Nandia Desi Eka Yanti; kusnadi kusnadi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 2 (2018): Volume 7 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (135.499 KB) | DOI: 10.33024/.v7i2.920

Abstract

This study aims to provide empirical evidence whether the variable Difference Permanent,Temporary Differences, Large Positive Book-Tax Differences, Large Negative Book-Tax Differencesand Return On Equity (ROE) Influential Against Persistence Profit In Company Listed As Members ofLQ45 Indonesia Stock Exchange (BEI). The sample used in this study were 14 companies registered asmembers LQ45 in the Indonesia Stock Exchange which displays audited financial statements duringthe period 2010-2014.The results showed that permanent differences not significantly affect earnings persistence, thetemporary difference does not significantly affect earnings persistence. Variable positive large booktax differences and large negative book tax differences also do not have a significant effect, while thereturn on equity (ROE) significantly affect the earnings persistence. It can be concluded that thepersistence of earnings would be lower if there is a large temporary differences and the persistence ofearnings will increase if there is a large permanent difference. In addition the company with a largepositive book tax differences and large negative book tax differences can not retain earningscompared with companies that have a small book tax differences.
PENGARUH KUALITAS PELAYANAN, PERSEPSI HARGA, DAN KESADARAN MEREK TERHADAP KEPUASAN PELANGGAN PENGGUNA JASA TRANSPORTASI OJEK ONLINE (Studi Pada Pelanggan Go-Jek Dan Grab Di SMK Trisakti Bandar Lampung) lestari Wuryanti; Ferani Ferani
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 2 (2018): Volume 7 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/.v7i2.919

Abstract

AbstractThis study aims to analyze the customer satisfaction of users of ojek transportation services onlineabout the influence of service quality, price perception, and brand awareness. The population of thisstudy consists of 289 students at SMK Trisakti Bandar Lampung. A qualified questionnaire was 168respondents. Data collection using questionnaire. Analysis of data using SmartPLS analysis tool 3.The results showed a positive influence between service quality, price perceptions and brandawareness of customer satisfaction of users of ojek transportation service Online at SMK TrisaktiBandar Lampung.
FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA INTIAL PUBLIC OFFERING (IPO) DI BEI PERIODE TAHUN 2013-2017 suwandi suwandi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 2 (2018): Volume 7 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/.v7i2.918

Abstract

The purpose of this study was to determine the effect offirm size, firm age, the percentage of sharesoffered, underwriter reputation, financial leverage, and ROE (Return On Equity) to the underpricingof stock in an Initial Public Offering (IPO). The data usedare secondary data that did IPOcompanieslisted on the Indonesian Stock Exchange (BEI) in 2013-2017. Analysis data technique usedmultiple linear regression.The results showed that the ROE has a significant effect on underpricingand variables of firm size, firm age, the percentage of shares offered, underwriter reputation, financialleverage in significant effected on underpricing.The results of simultaneously F test showed that therewas a significant difference between firm size, firm age, the percentage ofshares offered, underwriterreputation, financial leverage, and ROE on underpricing of IPO shares.
PENERAPAN METODE FULL COSTING DALAM PENETAPAN HARGA POKOK PRODUKSI PADA USAHA KECIL MENENGAH vitratin vitratin
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 2 (2018): Volume 7 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (68.423 KB) | DOI: 10.33024/.v7i2.922

Abstract

This study aims to determine whether the fullcosting method is more effective to use bySMEs compared to the manual calculations performed by SMEs. The method used is by calculatingthe cost of production to determine the selling price with the Full Costing approach, namely the totalcost of production divided by the selling price multiplied by 100%. .Keywords: Full costing method, selling price
Analisis Faktor-Faktor Yang Mempengaruhi Pengelolaan Alokasi Dana Desa (Studi Pada Kecamatan Penawartama Kabupaten Tulang Bawang) Muhammad Luthfi; Eka Sariningsih; Ferri Muzzakki
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 2 (2018): Volume 7 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.378 KB) | DOI: 10.33024/.v7i2.917

Abstract

Abstract, This researched was purposed to analyze the factors that influence the management of theallocation of village funds. These factors include planning, implementation, accountability, andcompetence of human resources in the District Penawartama Tulang Bawang District. The sample ofthis research is 7 villages through purposive sampling method. Results of data analysis were testedusing SmartPls. The results showed that planning, implementation, responsibility, and competence ofhuman resources have an effect on the management of village fund allocation.
ANALISIS MANFAAT RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESI (BEI) DI INDONESIA aderina k harahap; Ni Ketut Yayu Safitri
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 2 (2018): Volume 7 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (56.128 KB) | DOI: 10.33024/.v7i2.921

Abstract

This study aims to determine the benefits of financial ratios in predicting changes in profit. Financialratios in this study were measured using liquidity ratios with the Work Capital Total Asset (WCTA)formula, solvency ratio with the Debt to Equity Ratio (DER) formula, activity ratio with the TotalAsset Turnover (TAT) formula, and the profitability ratio with the Net Profit Margin formula (NPM).The results of this study partially concluded that the variable Working Capital to Total Assets (WCTA)had no significant effect on changes in earnings, the Debt to Equity Ratio (DER) variable had asignificant effect on earnings changes, the Total Asset Turnover (TAT) variable had a significant effecton changes profit, the variable Net Profit Margin (NPM) has no significant effect on earningschanges, while simultaneously the variables are Working Capital to Total Assets (WCTA), Debt toEquity Ratio (DER), Total Asset Turnover (TAT), Net Profit Margin (NPM) affect the variablechanges in earnings in automotive sub-sector manufacturing companies listed on the Indonesia StockExchange.Keywords: Working Capital to Total Assets (WCTA), Debt to Equity Ratio (DER), Total Asset
PENGARUH INVESTMENT OPPORTUNITY SET, CORPORATE COVERNANCE, PERTUMBUHAN LABA DAN STRUKTUR MODAL TERHADAP KUALITAS LABA indah lia puspita
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 2 (2018): Volume 7 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/.v7i2.916

Abstract

Abstract Earning is a very important information in the financial statements because it is used tomeasure the performance of the company. The purpose of this study is to determine the impact ofearning growth, firm size, capital structure, investment opportunity set and corporate governancewhich consists board of independent commissioner, managerial ownership, institutional ownershipand audit committee toward earning quality. The number of samples taken as many as 17 samplesover five years using purpossive sampling method. Technique analysis that being used was liniearregression. The result of research indicate earning growth, capital structure, investment opportunityset are significant but commisaries board, managerial ownership, institutional ownership and auditcommittee are not significant to earning quality,

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2018 2018


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