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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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Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Belanja Modal Aset Tetap Pada Pemerintah Kabupaten/Kota Di Provinsi Lampung Sintia Lestari; Muhammad Luthfi; Kusnadi Kusnadi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 1 (2015): Volume 4 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (95.612 KB) | DOI: 10.33024/.v4i1.1193

Abstract

Abstract,This study is aimed to test the effect of Local Government Revenue (PAD) and TransferFunds in allocating Capital Expenditure in districts/cities in Lampung Province. The analyticalmethod for determining statistical tests with SPSS (Statistical Package for the Social) 17.00 software,with 10 regency/city as sample for every year from 14 regency/city at Lampung Province. Thisresearch is done for 2007-2012. The data used is Budget Realization Statements of districts/cities inLampung by Dirjen Perimbangan Keuangan Pemerintah Daerah (www.djpk.depkeu.go.id). Based onthe results of this study concluded that either altogether or in partial test, Local Government Revenue(PAD) and Transfer Funds did not significantly influence to Capital Expenditure fixed assets.
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 1, No 1 (2012): Volume 1 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.669 KB) | DOI: 10.33024/.v1i1.518

Abstract

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 Kompleksitas Sistem, Kompleksitas Tugas dan Komunikasi Pemakai dan Pengembang Terhadap Kepuasan Pemakai Sistem Informasi Akuntansi pada Bank Syariah di Bandar Lampung Jhon Eferedy; kus nadi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 8, No 1 (2019): Volume 8 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.898 KB) | DOI: 10.33024/jeram.v8i1.2599

Abstract

As advances in accounting information systems continue to be applied, proper applicationof the various information systems must be able to provide satisfaction with the service provided tocustomers. The purpose of this study was to examine the influence of the complexity of the system, thecomplexity of the task and communication to users and developers of user satisfaction in AccountingInformation Systems Islamic Bank in Bandar Lampung. Partial results of analysis there is asignificant effect between system complexity (X1), the complexity of the task (X2), and communicationusers and developers (X3) on user satisfaction SIA (Y) at the Islamic Bank in Bandar Lampung.Simultaneously there is influence between system complexity, task complexity, and communication tousers and developers of user satisfaction SIA (Y) at the Islamic Bank in Bandar Lampung (F value16.886> Ftabel2, 84 or sig. 0.000 <0.05). Retrieved Rsquare 0.535 means 53.5% user satisfactionaccounting information system is described by the variable X and the remaining 46.5% is explained byother causes.Keywords: System Complexity, Task Complexity, User Communication and Development, and UserSatisfaction System
Pengaruh Pembiayaan Mudharabah, MusyarakahDan Non Performing Financing (NPF) TerhadapProfitabilitas (ROE) Pada Bank Umum Syariah Di Indonesia Kusmiati Kusmiati; Muhammad Luthfi; Indah Lia Puspita
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 5, No 2 (2016): Volumr 5 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.645 KB) | DOI: 10.33024/.v5i2.1279

Abstract

This study aimed to test whether a variable Mudaraba, Musharaka financing and NonPerforming Financing (NPF) Influence To Profitability In Syriah Commercial Bank in Indonesia. Thesample used in this study is Bank Sharia which displays quarter financial statements during the period2010-2014. The analysis in this study using multiple linear regression analysis to tRefineries on the data in this study using SPSS 16.0 (Statistical Package For The Social Science).Based on the results of the calculations on simultaneous test values obtained Fcount 10.945 and thevalue of P-Value (0,000), Value P-ValuePerforming Financing (NPF) significant effect on profitability, while partially on Financing Mudhabah(0.05), the Musharaka financing variable has no effect on the profitability of Islamic Banks with tcountsignificant impact on profitability is negative with tcount(0.05).
Faktor - faktor yang mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Bank Panin di Bandar Lampung Muhammad Luthfi; Yenni Yohanna; Eka Sariningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 2 (2014): Volume 3 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.669 KB) | DOI: 10.33024/.v3i2.1184

Abstract

Abstract. Along with the development of information technology in people's lives, to the demanding world of banking to improve information technology being used Panin Bank is a private bank that increases the use of its information system with a system of CBS (Core Banking System) to be able to provide good service or satisfaction of its customers. This research aims to examine and analyze the factors that affect the performace of the accounting information system at Panin Bank in Bandar Lampung. This research involves 50 respondents are spread across four branches of Panin Bank in Bandar Lampung. The data obtained through the dissemination of the questionnaire directly to the object of research. Data analysis using multiple linear regression and partial test/independent samples t-test. The results of this research show that there is a significant influence (positive) between free variables that factor user involvement in the development process of the system, the ability of personal system engineering, top management support, user training and education programs, to the variable bound to the performance of accounting information system.
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.
Analisis Pengaruh Reputasi Auditor, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan Dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2011-2015 Wuri Septi Handayani
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 5, No 2 (2016): Volumr 5 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.259 KB) | DOI: 10.33024/.v5i2.1270

Abstract

ABSTRACT: THE RELATIONSHIP OF SELF-CONCEPT AND FAMILY SUPPORT AMONG PATIENTS WITH BREAST CANCER AT RAFFLESIA WARD DR. H. ABDUL MOELOEK HOSPITALPROVINCE OF LAMPUNG 2018  Background: Various types of cancer that is very frightening of women are a type of breast cancer. Based on data on to the Department of Health, outpatient and inpatient in hospitals-Province of Lampung, there are an increasing number of cancer patients, both inpatient and outpatient. Data on to Dr.  Abdul Moelek Hospital, inpatient in 2017 as many as 1476 patients from 1286 patients in 2016. While outpatients in 2017 as many as 187 patients from 157 in 2016Purpose: Knowing that the relationship of self-concept and family support among patients withbreast cancer at Rafflesia Ward Dr. H. Abdul Moeloek Hospital Province of Lampung 2018Methods: Quantitative research type and cross sectional design. Population of this research was patient with breast cancer with the samples of 91 respondents (accidental sampling technique). The instrument used questionnaires. And the data analyzed with univariate (average) and bivariate (chi square).Results: Knowing  that as many as 21 (70.0%) respondents had positive  support, as many as 20 (66,7%) respondents have good self concept with (p-value = 0,030 OR 8,500).Conclusion: There was a relationship between family support with self-concept in patients with breast cancer in Dr.H.Abdul Moeloek Hospital, Province of Lampung of 2018. Suggestion to health care provider to be used as data base for health and psychology counseling Keywords: Self-concept, family support, patients with breast cancer Pendahuluan: Berbagai jenis kanker yang sangat menakutkan pada perempuan adalah jenis   kanker payudara. Berdasarkan data Dinas Kesehatan, penderita kanker yang rawat jalan dan rawat inap di Rumah Sakit di Provinsi Lampung terjadi peningkatan jumlah penderita kanker baik yang dirawat inap maupun rawat jalan. Data dari Rumah Sakit Umum Dr. Abdul Moeluk, pasien rawat inap ditahun 2017 sebanyak 1476 penderita dari 1286 penderita ditahun 2016. Sedangkan penderita rawat jalan ditahun 2017 sebanyak 187 penderita dari 157 ditahun 2016.Tujuan: untuk mengetahui hubungan dukungan keluarga dengan konsep diri pada  penderita kanker payudara di Ruang Rafflesia Rumah Sakit Dr. H. Abdul Moeloek Provinsi Lampung tahun 2018.Metode:Jenis penelitian kuantitatif, desain penelitian cross sectional. Populasi dalam penelitian ini adalah penderita kanker payudara. Sampel pada penelitian ini sebanyak 91 responden diambil dari rata-rata jumlah penderita rawat inap dalam satu bulan, dengan teknik sampling accidental sampling. Instrumen penelitian ini akan menggunakan kuesioner. Dan data akan dianalisis secara univariat (rata-rata) dan bivariat (chi square).Hasil: Diketahui bahwa sebanyak 21 (70,0%) responden mendapat dukungan,sebanyak 20 (66,7%) responden memiliki konsep diri baik dan (p-value = 0,030 OR 8,500).Kesimpulan: Ada hubungan antara dukungan keluarga dengan konsep diri pada wanita penderita kanker payudara di Rumah Sakit Dr.H.Abdul Moeloek Provinsi Lampung Tahun 2018. Saran dalam penelitian ini bagi praktisi kesehatan, penelitian ini dapat dijadikan landasan untuk melakukan penyuluhan kesehatan,bekerja sama dengan praktisi psikologi. Kata kunci: Dukungan keluarga, konsep diri, penderita kanker payudara.
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage Operasi Dan Net Profit Margin Terhadap Tindakan Perataan Laba (Income Smoothing) Pada Perusahaan Food And Beverages Di Bursa Efek Indonesia (BEI) Periode 2007-2011 Muhammad Luthfi; Mulyani Mulyani; Eka Sari Ningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 1 (2014): Volume 3 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.588 KB) | DOI: 10.33024/.v3i1.1145

Abstract

The aimed of this study was to examine the influence of company size, profitability, operating leverage and net profit margin. The factors being examined are company size, profitability, operating leverage and net profit margin. Eckel index is used to determine the income smoothing practice. The study was involving 12 Food and Beverages Company that listed in Indonesian Stock Exchange, within a period between 2007-2011. The examination of hypothesis method using multivariate regression to examine the influence of company size, profitability, operating leverage and net profit margin toward income smoothing. The result of this study that company size, profitability, and net profit margin have significant effect to income smoothing. Operating leverage does not have significant effect to income smoothing.
Pengaruh Perputaran Kas, Perputaran Piutang, Perputaran Persediaan Dan Perputaran Total Aktiva Terhadap Profitabilitas Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Dibursa Efek Indonesia (BED Periode 2009-2013. Benida Sari; Erna Listianingsih; Lestari Wuryanti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 2 (2015): Volume 4 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.666 KB) | DOI: 10.33024/.v4i2.1198

Abstract

Abstract, This study aims to determine whether there is influence of cash tumover, receivabletumover, inventory turnover and total asset turnover to profitability (Return On Investment) inCompany Manufacturing Sector of Basic Industry and Chemical Listed Securities Indonesia StockExchange (BEI) Period 2009-2013. This study used secondary data obtained from www.bci.co.id2015. Data analysis method used is the test data normality, classic assumption test and further testingof hypotheses. The results showed that partially (t test) cash turnover partially influence onprofitability (ROT), partially receivable tumover affect the profitability (ROI), inventory turnover ispartially no effect on profitability (ROD), total asset turnover partially influence to Profitability (ROD,the Sector Manufacturing Company and Chemical Industry Association of Registered SecuritiesIndonesia Stock Exchange (BEI) Period 2009-2013. Simultaneously cash tumover, perpuatranreceivable, inventory turnover and total asset tumover together (Test F) affects peofitabilitas (ROD ona firm base and chemical industry sectors listed on the Indonesia Stock Exchange (BEI).
Studi Kelayakan Bisnis Show Room Sepeda Motor Bekas Heri Wibowo
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 2 (2013): Volume 2 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/.v2i2.533

Abstract

Motorcycle showroom is a business that can generate high profits. With the development of various businesses in the district of Tulang Bawang Barat, the Tumijajar is one area where demand is high motorcycle. Plus the nature of a consumer soci ety in which they always want things quickly. The first stage in the evaluation of the feasibility of a motorcycle showroom business is by way of collecting data is data the total population, the n umber of motorcycles and operating revenues followed by the business feasibility of processing methods Payback Period, Net Persent Value and Internal Rate of Return and further by analyzing st rengths, weaknesses, opportunities and threats through a SWOT analysis. The results showed that an investment of Rp 250.000.000 which is running on a motorcycle showroom victorious run properly pr imed with payback period of 1 year 4 months Persent Net Value of Rp 565.491.999, and the value of Internal Rate of Return of 83% and the concept of the marketing mix of the company has several fac tors that affect the strength, weaknesses, opportunities and threats. Where the company's posi tion in the Progressive position or positions that signifies a strong organization and opportunity. In other words, the organization in good shape and steady so it is possible to continue to expand, inc rease growth and achieve maximum progress. The Company has the right concept marketing mix but sti ll need to fix some weaknesses of the company and to avoid or defend against the threat of the co mpany by developing the concept of the existing mix. Keywords: Payback Period, NPV, IRR, SWOT analysis

Page 5 of 20 | Total Record : 195

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