Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
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
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195 Documents
<![CDATA[Pengaruh Kebijakan Dividen, Sustainability Report Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan BUMN Go Public yang terdaftar di Bursa Efek Indonesia Periode 2010-2016) ]]>
<![CDATA[Indah Lia Puspita]]>;
<![CDATA[putri dhia fairuz]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 1, No 1 (2012): Volume 1 Nomor 1 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/.v1i1.517
<![CDATA[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]]>
<![CDATA[Penentuan Strategi Bisnis Pada Perusahaan Industri Roti Greyoung Bakery Melalui Pendekatan Analisis SWOT ]]>
<![CDATA[Emy Khikmawati]]>;
<![CDATA[Melani Anggraini]]>;
<![CDATA[Nazibur Ilal]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 1 (2018): Volume 7 Nomor 1 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/jeram.v7i1.2161
<![CDATA[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.]]>
<![CDATA[Analisis Faktor-Faktor Biaya Mutu Pada Proses Produksi Nira Di Stasiun Penggilingan Tebu (Stations Mill Cane) Di PT Gunung Madu Plantations ]]>
<![CDATA[Eri Wijaksana]]>;
<![CDATA[Melani Anggraini]]>;
<![CDATA[Sulastri Sulastri]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 5, No 1 (2016): Volumr 5 Nomor 1 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/.v5i1.1252
<![CDATA[Abstract. Cane is one of the agricultural commodities that have a good prospect to be developed as anindustrial raw material, in particular white sugar. Along with industrial development and populationincreasing, the need for sugar is increasing therefore the PT. Gunung Madu Plantations continues todevelop its existence in the increase of fresh sugar cane plantations (PTS) and the use of cost onsugar mill (mill cane).The purpose of this study was to analyze the use of quality costs incurred bythe company to the extent of damage Nira Cane, to analyze how much influence the cost of the qualityof the product quality improvement Nira Sugarcane at PT. Gunung Madu Plantations. the methodsthat used in this study is a qualitative analysis and multiple regression analysis. Based on the resultsof the regression analysis between the cost of the quality of the degree of damage Nira Sugarcaneproduction, which suggests that factors such as the quality costs (prevention costs, appraisal costs,internal failure costs and external) significant influence, because the p value (significance F value) offourth the cost of a quality below 0.05. Cost control quality made by the company, showing that thedevelopment cost of quality from year to year has increased from 2010 - 2014. With the increased,cost of quality, resulting in damage levels of Nira Sugarcane production can be decreased, especiallythe cost of prevention and appraisal costs.]]>
<![CDATA[Perbandingan Kinerja Keuangan Sebelum dan Sesudah Emisi Obligasi ]]>
<![CDATA[Kusnadi Kusnadi]]>;
<![CDATA[Eka Sari Ningsih]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 1 (2014): Volume 3 Nomor 1 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/.v3i1.1144
<![CDATA[This study aims to provide empirical evidence whether there are differences in the manufacturing company's financial performance before and after bond issuance as measured by the method of financial ratios. The hypothesis in this study is whether or not there is a difference in the company's financial performance before and after the bond issuance. The hypothesis was tested with different test Pired Sample Test through software SPSS.versi 17 with a confidence level of 9.5%. The sample used in this study is a manufacturing company that has gone public on the Indonesian Stock Exchange until December 31, 2013 and conduct bond emissions between the years 2001-2012. Observation period is three years before and three years after emission. Based on predetermined criteria then we obtain the final sample of 13 companies that do bond issuance. The results of testing the company's financial ratios for a period of three years before and three years after bond issuance showed significant value so it can be concluded there is no difference between the manufacturing company's financial performance before and after the bond issuance]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Bank Rakyat Indonesia (Persero) Tbk Kantor Cabang Teluk Betung ]]>
<![CDATA[Ritali Evi Mudrikah]]>;
<![CDATA[Muhammad Luthfi]]>;
<![CDATA[Kusnadi Kusnadi]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 2 (2015): Volume 4 Nomor 2 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/.v4i2.1197
<![CDATA[Abstrak. Seiring dengan semakin berkembangnya Teknologi Informasi dalam kehidupan manusia,schingga menuntut dunia perbankan untuk meningkatkan Teknologi Informasi yang digunakan. BankRakyat Indonesia (Persero) Tbk merupakan Badan Usaha Milik Negara (BUMN) yang meningkatkanpenggunaan sistem informasinya dengan aplikasi sistem Core Banking System (CBS) Brinct (BRIIntegrated Network and Information System), untuk dapat memberikan pelayanan yang baik ataukepuasan terhadap nasabahnya.Penelitian ini bertujuan untuk memberikan bukti empiris faktor-faktor yang mempengaruhi kinerjasistem informasi akuntansi. Penclitian ini menggunakan data primer yang diperolch dari kuesioner.Populasi dalam penelitian ini adalah pemakai sistem informasi akuntansi pada Bank Rakyat Indonesia(Persero) Tbk Kantor Cabang Teluk Betung di Bandar Lampung. Jumlah sampel yang diambilsebanyak 43 orang karyawan. Analisis data yang digunakan adalah analisis regresi linier berganda.Hasil penclitian menunjukkan hanya variabel kemampuan teknik personal yang berpengaruh dansignifikan terhadap kinerja sistem informasi akuntansi, sementara variabel lainnya tidak berpengaruhterhadap kinerja sistem informasi akuntansi.]]>
<![CDATA[Pengaruh Growth Asset Dan Intrinsic Value Terhadap Harga Saham Pada Perusahaan Food And Beverage Di bursa efek indonesia ]]>
<![CDATA[Indah Lia Puspita]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 2 (2013): Volume 2 Nomor 2 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/.v2i2.532
<![CDATA[Asset growth is the annual change of total assets a re expected to be received by an entity as a result of past transactions. High asset growth i s assumed to be attractive for the investor confide nce that would result in a company's stock price change s. Intrinsic value of shares is the value that is often used to assess whether a stock is undervalued or ov ervalued position. PBV ratio gives another indication of how investors view a company and how this ratio information can be used for investors in making investment decisions. With a high PBV ra tio is expected to return the company's stock is also high. The purpose of this study was to test the asset gro wth variable and the intrinsic value of stock prices. The sample used in the writing of this thesis consi sts of 16 companies engaged in food and beverage industry. The analysis used the multiple linear re gression analysis with least squares equations and hypothesis testing using the t-statistic for testin g the partial regression coefficients. It also con ducted a test that includes the assumption of classical test for normality, multicollinearity test, test heteroskedastisitas and test autocorrelation. Proce ssing data is done by using the help of the statist ical product and service solutions (SPSS) version 16. The results of testing the hypothesis test-T or obt ained partially value of T for asset growth was 0,035 and value of T for the intrinsic value was 0,044. B ased on the above T-test results can be concluded that the probability value ˂ 0,05 then there is sufficient evidence to reject Ho and accept Ha. Keywords: Asset Growth, Intrinsic value ,Stocks, and Stock P rice]]>
<![CDATA[Analisis Kinerja Keuangan Pada PT. Asuransi Umum Bumiputera Muda 1967 Cabang Bengkulu ]]>
<![CDATA[Kamelia Kamelia]]>;
<![CDATA[Sulisti Afriani]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/jeram.v6i2.2152
<![CDATA[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%.]]>
<![CDATA[Pengaruh Faktor-Faktor Motivasi Terhadap Produktivitas Kerja Karyawan Pada Rumah Sakit Pertamina Bintang Amin Bandar Lampung ]]>
<![CDATA[Sri Murtini]]>;
<![CDATA[Agus Sutardjo]]>;
<![CDATA[Bambang Purwanto]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 1 (2013): Volume 2 Nomor 1 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/.v2i1.523
<![CDATA[Human resources is still very important and be the center of attention in an organization orcompany to survive in the era of globalization coupled with increasing competition levels.Productivity is closely linked to the progress and success of a company. The company will not besuccessful if not supported by the productivity of its employees. Employee productivity increaseswhen employees are motivated to work. Motivation can be defined as an individual's personalcircumstances that encourage the desire of individuals to perform certain activities in order to achievea goal. In this research the Influence Factors of Motivation Of Employee Productivity At Rumah SakitPertamina Bintang Amin were discussed.Data collection methods used in this research was by usingquestionnaires or questionnaire with a sample of all employees remains at Rumah Sakit PertaminaBintang Amin totaling 47 respondents comprising of the employees at the Medical Inpatient,Outpatient and Midwives whereas analytical models used was a multiple linear regression wereprocessed using SPSS 16 software. The results of this study stated that motivational factors with RSquare of 0.473 or 47.3% and the remaining 52.7% (100% -47.3%) affected by other factors. F testresults stating that the motivating factors simultaneously influence the productivity of employees withF observed (7.350) > F table (2.44) and the probability value (0.000) < alpha (0.05). T test results states thatphysiological needs t observed (2.667) > t table (2.01410)and the probability of 0.011 < alpha (0.05) so thatthe partial effect on employee productivity..Keywords: Motivation Factors and Employee Productivity]]>
<![CDATA[Analisis Faktor Yang Mempengaruhi Keputusan Pembelian Sepatu Pada Soccer Corner Di Kota Bandarlampung ]]>
<![CDATA[Lestari Wuryanti]]>;
<![CDATA[Amir Nurdiyanto]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 8, No 2 (2019): Volume 8 Nomor 2 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/jeram.v8i2.2611
<![CDATA[The purpose of this study was to determine the effect of products, promotions, prices, andlocation on purchasing decisions at Soccer Corner, Bandar Lampung. This research wasconducted at the Bandar Lampung Soccer Corner. The population in this study was 365 andthe sample in this study was 191 samples. Sampling in this study using the NonprobalitySampling method with purposive sampling technique. The results of this study indicate thatproducts, promotions, prices and locations have a positive and significant effect onpurchasing decisionsKeywords: Effect of product, promotion, price and location on purchasing decisions]]>
<![CDATA[Break Even Point Sebagai Alat Perencanaan Laba Hotel (Studi Kasus Hotel Ranggonang Sekayu) ]]>
<![CDATA[Candra Romanda]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 1 (2017): Volume 6 Nomor 1 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/jeram.v6i1.2130
<![CDATA[Analisis break even point menyajikan informasi hubungan biaya, volume dan laba kepadamanajemen, sehingga memudahkannya dalam menganalisis faktor-faktor yang mempengaruhipencapaian laba perusahaan dimasa yang akan datang. Pada saat penyusunan anggaran, disampingmenetapkan target penjualan manajemen juga memerlukan informasi mengenai berapa penjualanminimum perusahaan agar kegiatan perusahaan tidak mengalami kerugian.Perhitungan dan analisis Break Even Point diawali dengan perhitungan Alokasi Biaya tetap danvariabel dan Rasio Margin Kontribusi untuk masing-masing tipe kamar, yang selanjutnya dilakukanperhitungan Break even point dalam unit dan dalam rupiah, selain itu dilakukan juga anilisperhitungan nilai Break even point sebagai alat perencanaan laba]]>
