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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 195 Documents
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EMPLOYEE DISCIPLINE DEVELOPMENT STRATEGY (Study at the Head Office of Lhoksukon District, North Aceh Regency) nurjamli jamli; Mai syuri
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.7175

Abstract

According to Law No. 43 of 1999 in article 26 states that "every Civil Servant is obliged to obey all applicable laws and regulations and carry out the official duties entrusted to him with full dedication, awareness and responsibility. The problem studied in this study is how the Strategy for Coaching Employee Discipline at the Lhoksukon Subdistrict Office, North Aceh Regency and to determine the level of employee discipline at the Cot Girek Subdistrict Office, North Aceh Regency. This study uses a qualitative approach with a descriptive style by using techniques to obtain data through observation, interviews, and documentation. The results showed that the Strategy for Coaching Employee Discipline at the District Office of Lhoksukon, North Aceh Regency, namely by evaluating employee work targets, holding coaching for all staff and employees every month, and not signing SKP (employee work targets) which are performance targets. what employees must achieve. The level of discipline of employees at the Lhoksukon sub-district office generally has the highest level of discipline with a low level of discipline as many as 48.89% (10 respondents), 40% of employees (8 respondents) have a high level of discipline and others 11.11% ( 4 respondents) have a moderate level of discipline, this happens because of intentional factors such as often being late, often absent, often not coming home yet, not wearing uniforms and neglecting superior instructions and unintentional factors such as accidents.
Studi Literatur Terpilih Mengenai Perkembangan Teori Akuntansi Cynthia Agatha; Canita Liani; Nathalie -; Carmel Meiden
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 2 (2023): Akuntansi keuangan dan manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i2.8408

Abstract

This research on the development of accounting theory investigates accounting theories that are widely used by accountants in various parts of the world. Information regarding the development of accounting theory is shown as an important form of financial information that will become the basis for planning and strategic decisions. This review provides a comprehensive study of the accounting theory literature. The review focuses on research on the development of accounting theory from the last 5 years, but due to the limited number of research articles on this topic, we are expanding the scope of the year from 1999-2022. The articles are generally selected from the top accounting journals. This review offers an introduction to the methodology used in this research tradition and draws on the main results from a literature study on accounting theory from various research outcomes. Furthermore, this review describes the study of the development of accounting theory over time and shows the different accounting theories that can be compared. Overall, this review provides in-depth information on the developmental literature on accounting theory to readers wishing to become familiar with this line of empirical accounting research.
Meta Analisis: Beberapa Variabel yang Memengaruhi Earnings Response Coefficient (ERC) Cindy Limtaroli; Venny -; Novita -; Carmel Meiden
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.8383

Abstract

An increase in the number of capital market investors indicates an increasing need for financial information, especially earnings information in which its quality can be measured through earning response coefficient (ERC). The objective of this study is to integrate the factors that affect the earnings response coefficient. This research was carried out using the meta analysis method. The sampling technique used in this research is the purposive sampling method and the object of research is journal articles with topics of earnings response coefficient with a research period ranging from 2009-2020, which resulted in 30 samples obtained. The integration results show the disclosure of corporate social responsibility, company size, profitability, leverage and company growth have a significant effect on the earnings response coefficient.
Pengaruh Kualitas Audit, Audit Report Lag, Manajemen Laba Dan Financial Distress Terhadap Opini Audit Going Concren Pada Perusahaan Property Real Estate 2018-2020 Yang Terdaftar Di Bursa Efek Indonesia (BEI) Indah Lia Puspita; Siti Nurjannah
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 2 (2023): Akuntansi keuangan dan manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i2.10424

Abstract

The purpose of this study is to find out whether audit quality, audit report lag, manajemen laba and financial distress can affect going concren oppinions during the 2018- 2020 period in property and real estate sub-sector companies. This study uses secondary data obtained from company auditor reports taken on the Indonesia Stock Exchange website or www.idx.co.id. In this study, there were 159 companies studied during the 2018-2020 period. The test results in the hypothesis used are logistic regression analysis which results that audit quality does not affect going concernaudit opinion while audit lag affects going concern audit opinion.
Pengaruh Dari Good Corporate Governance Terhadap Nilai Perusahaan Dengan Menggunakan Meta Analisis Cynthia Agatha; Canita Liani; Nathalie Nathalie; Carmel Meiden
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.8407

Abstract

The purpose of this research is to integrate the influence of Good Corporate Governance (GCG) on firm value. Basically, the spirit and spirit of Good Corporate Governance (GCG) is viewed using the perspective of agency theory, intended so that management actions are in harmony with the goals and expectations of creditors and shareholders. This study uses a literature study with a meta-analysis extension that integrates a number of 20 published articles obtained using the PoP (Publish Or Perish) application. The limitation of the search for articles is based on the years 2012-2022, and applies inclusion inclusion criteria and the application of the keywords Good Corporate Governance and corporate value. The result of the integration is the implementation of Good Corporate Governance (GCG) which will assist the company in achieving high value, so that it will provide added value for shareholders in a sustainable manner in the long term.

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