Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)

risetekonomi
Website

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

2 3 4 5 6

Pengaruh NPM dan ROA Terhadap Perubahan Harga Saham Perbankan Indonesia Lestari Wuryanti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 1 (2015): Volume 4 Nomor 1
Publisher : Universitas Malahayati

Abstract. The financial information contained in the company is required to determine the variables -variables that affect stock price changes. This research was conducted in Indonesian banking companies that are in the Indonesia Stock Exchange-listed from 2004 until 2009 with a population of 11 companies. Data analysis was performed with the classical assumption that including normality test, multicollinearity test, autocorrelation test and test heterokesdastisitas. Test data analysis using multiple linear regression, t test and F test multiple linear regression analysis using SPSS 17. Results of multiple linear regression analysis with a confidence level of 5% was obtained respectively the value of the partial coefficient X1 / NPM obtained thitung> t table (2,979> 2,365), Ho is rejected and Ha accepted (no influence between the NPM to changes in stock prices), X2 / ROA obtained thitung <ttable (-1.338 <2.365), Ho accepted and Ha reamed or no effect on stock price changes ROA test results F / test simultaneously by two independent test variables (ratio NPM, ROA) and 1 dependent test variables (Amendment share price) F-test values obtained Concurrent / Simultaneous F count> F table (6,570> 4,35) therefore Ho rejected and Ha accepted, together synchronously / simultaneously a significant influence significant between NPM and ROA ratios) to changes in stock prices.

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

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 Rasio Margin Laba, Rasio Lancar, Rasio Cepat,Rasio Utang Jangka Panjang, Rasio Hasil Pengembalian Investasi, Rasio Utang, Rasio Perputaran Piutang, Rasio Hasil Pengembalian Ekuitas Dan Rasio Perputaran Aktiva Tetap Terhadap Pertumbuhan Laba Sebelum Dan Sesudah Pemisahan Air Traffic Control, Studi Kasus Pada PTAngkasa Pura II Persero) Periode 2011 2014 Umi Khanifah; Erna Listyaningsih; Bambang Purwanto
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 5, No 2 (2016): Volumr 5 Nomor 2
Publisher : Universitas Malahayati

The objective of this research are found regression from net profit margin, current ratio,quick ratio, long term dept to equity ratio, return on inverstment, dept to equity ratio, turn over ratio,return on equity and fixed asset turn over ratio toward growing profit (before and after separation AirTraffic Control, case study in PT Angkasa Pura II Persero) with partial altough simultaneous. Andalso for found the different of financial performance in PT Angkasa Pura II (before and afterseparation Air Traffic Control, case study in PT Angkasa Pura II Persero) with used Paired Sample ttest.The research used approachment quantitative. Data used in this research is secondary data likeas financial quartely report PT Angkasa Pura II (Persero) period 2011 2014. Population from thisresearch is financial report PT Angkasa Pura II (Persero) from years 1984 2014. Taken sampletechnique that used Sistematic Sampling, with period from years 2011 2014. Method for analysisdata is regression linear analysis method and different test Paired Sample t-test that processed usedSPSS 20.0 program for windows. The result have indicate with partial test, only net profit margin thathave significat regression toward growing profit while current ratio, quick ratio, long term dept toequity ratio, return on inverstment, dept to equity ratio, turn over ratio, return on equity and fixedegression toward growing profit in PT Angkasa Pura II(Persero). The result from Simultaneous test have indicate if net profit margin that have significantregression toward growing profit while current ratio, quick ratio, long term dept to equity ratio,return on inverstment, dept to equity ratio, turn over ratio, return on equity and fixed asset turn overPT Angkasa Pura II (Persero). And forresult from different test Paired sample t-test have indicate if perfomance financial before and afterseparation Air Traffic Control is different. Performance Financial before separation Air TrafficControl more better than after separation Air Traffic Control

Pengaruh CR, ROE, dan NPM Terhadap Perubahan Laba Pada PT Timah (Persero) Tbk Tahun 2006-2010 Hanafi Hanafi; Iing Lukman; Lestari Wuryanti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 1 (2014): Volume 3 Nomor 1
Publisher : Universitas Malahayati

Financial ratio analysis is basically because they want to know the level of profitability (profit) and the level of risk or the soundness of a company. Using comparable reports, including datatentang changes that occur in the amount of rupiah, as well as the percentage of the trend, analysts realize that the ratio of individual will assist in analyzing and interpreting the financial position of a company. The ratio describes a relationship or balance (mathematical relationship) between a certain amount by the number of others, and using the analyzer in the form of this ratio will be able to explain or give an overview to the analyzer about the good or bad things are or the financial position of a company, especially if the ratio of the compared to the comparative ratio is used as a standard Partial assay results variable X, (CR), variables X2 (NPM), X3 (ROE) has thitung> ttable Thus, for the three independent variables that exist Ho rejected and Ha accepted this means masng-masng independent variables partially have influence significant changes in earnings. Results are Simulatan Hypothesis Testing (Test F), shows that the value of F count> F table. Thus rejected Ha Ho accepted This means that there are significant effect between current ratio (CR / X1 (CR), variables X2 (NPM), X3 (ROE) simultaneously or with -Same to changes in income. The coefficient of determination (R2) pad the bottom line measure of how far the ability of the model to explain variations in the dependent variable. The coefficient of determination (R2) obtained 0.995, meaning that 99.5% profit change diperngaruhi pleb variable CR, NPM, and the remaining 0.05% are caused by other factors not included in the equation.

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 1, No 1 (2012): Volume 1 Nomor 1
Publisher : Universitas Malahayati

Abstrak. 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

The Influence Of The Financial Performance Of The Stock Price Banking Companies Listed In Indonesia Stock Exchange Period 2010-2014 lin Ahmad Zarkasi; Indah Lia Lia Puspita
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 5, No 1 (2016): Volumr 5 Nomor 1
Publisher : Universitas Malahayati

Abstrack: Investors need information that is understandable, relevant, reliable and comparable in evaluating the financial position and performance of the bank as well as useful in making investment decisions. This study aimed to analyze the effect of capital with Capital Adequacy Ratio (CAR) as indicator, asset quality with non performing loans (NPL) as indicator, profit with Return on Assets (ROA) as indicator and liquidity with Loan to Deposit Ratio (LDR) as indicator on Stock Price banking companies listed in Indonesia Stock Exchange 2010-2014. Data obtained from the Financial Statements issued by Bank Indonesia and the time period of 2010 to 2014. Amount of this study population was 20 companies and the total sample of 5 companies with a purposive sample passing phase. Analysis techniques that will be used in this study is a multiple linear regression to obtain a comprehensive result of the relationship between one variable with another variable. The results showed that the variable Capital Adequacy Ratio (CAR), Return on Assets (ROA), Non-Performing Loans (NPL) have positive effect on banking stock price, while the, loan to deposit ratio (LDR) and BOPO have negative effect on banking stock price. Simultaneously test results indicate there is influence between CAR, ROA, NPL, LDR and BOPO together to the banking company's stock price that go public in Indonesia Stock Exchange. The magnitude of the effect was 67,7% while the remaining 32,3% influenced by factors other than research or outside the regression equation.

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

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.

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

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 KINERJA SISTEM INFORMASI AKUNTANSI Komara, Acep; Ariningrum, Hardini
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 1 (2013): Volume 2 Nomor 1
Publisher : Universitas Malahayati

This study is meant to test the effect of involvement variable, capability of personnelInformation System (IS), organization size, top management support and formalization to the systemuse and satisfaction of Accounting Information System (AIS) users as the surrogate of AISperformance. Besides, it is also meant to test the differences of AIS performance in relation to theusers education and training program, steering committee of IS and the independence of IS departmentlocation. This study is based on Sugiharto?s study (2001) with the change that lies on research focusi.e. at general ledger sub-system, research object, data processing analysis, and the instrument used tomeasure the satisfaction of AIS users. The research data are obtained by means of mail survey,enumerator service, and walk-in done by the researcher, directly to the respondents. There are 83manufacturing business involved in this research showing the level of 24.93 % response out of 333population. The analysis method of research comprises influence test using multiple regressionanalysis, t-test, F-test, coefficient of determination. Meanwhile, differential test uses Mann WhitneyU-test. The result of partial regression test shows that involvement variable, organization size, topmanagement support, and formalization have a significant effect to the users? satisfaction. Besides,involvement variable, capability, and top management support affect significantly to the use of AIS.Meanwhile, on the simultaneity test, all independent variables perceived to have an effect on the AISperformance. Furthermore,coefficient of determination for users? satisfaction variable (Y 1) and thesystem use (Y2) is 41.2% and 32.4% accordingly. On difference test using Mann Whitney U-test is tobe found evidence that there is no difference of AIS performance in line with whether or not there is asteering committee, user training andeducation program, and the independence or dependence of theIS department. The result of the researchheralds three implications for the hereinafter research. First,some variables of organizational context and moderating variables require to be entangled. Second, itneeds exploration and definition of techniquesand approaches for user training and education program.Third, it needs elaboration of special purpose of the software developed by the respondents.Keyword : User Accounting Information System Satisfaction, User Accounting Information Use,UserInvolvement, Capability of Information System Personnel, Top ManagementSupport, Formalization of Information System Development, Organization Size.

Analisis Kelayakan Bisnis Dengan Pendekatan Aspek Finansial (Studi Kasus Perusahaan Mebel Di CV. Omah Jati Gallery) Ahmad Sidiq; Melani Anggraini; Tri Indah Agustina
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 1 (2017): Volume 6 Nomor 1
Publisher : Universitas Malahayati

Sistem keuangan di perusahaan CV. Omah Jati Gallery masih terbilang sederhana, sehinggaaspek manajemen keuangan dalam perusahaan ini harus dikembangkan lagi secara signifikan agarpemasukan dan pengeluaran menjadi terstruktur. Tujuan dari penelitian ini untuk mengetahuikelayakan bisnis di CV. Omah Jati Gallery. Kriteria kelayakan investasi dapat diukur denganmenggunakan beberapa indikator kelayakan finansial diantaranya menganalisis dengan metodedepresiasi, payback period, NPV, dan PI. Berdasarkan perhitungan kriteria masa pengembalianinvestasi (payback period) diperoleh waktu sekitar 8 bulan, 5 hari. Hasil analisis kelayakan finansialpada tingkat suku bunga 5% diperoleh nilai NPV sebesar Rp 99.479.469 pada tahun 2014 dan ditahun 2015 nilai NPV sebesar Rp 22.699.446. Perhitungan PI diperoleh nilainya sebesar 0,47 ditahun 2014 dan di tahun 2015 didapat nilai 0,10. Kelayakan bisnis di CV. Omah Jati Gallery dapatdikatakan sudah layak walaupun belum sempurna karena tiga metode aspek finansial yang digunakanmenghasilkan dua metode yang dapat dinyatakan layak yaitu metode payback periode dan net presentvalue bernilai positif. Satu metode yang dinyatakan tidak layak hanya pada metode profitability indexyang bernilai kurang dari satu. Berdasarkan hasil analisis kriteria finansial dapat dikatakan bahwabisnis mebel CV. Omah Jati Gallery masih layak untuk dilaksanakan, apabila dilakukan evaluasi danperbaikan pada setiap aspek kelayakan bisnis secara berulang-ulang.

Page 4 of 20 | Total Record : 195

2 3 4 5 6

Filter by Year

2012 2023

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

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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