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<![CDATA[PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, PROFESIONALISME SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL (STUDI KASUS PADA SKPD KABUPATEN PESAWARAN) ]]>
<![CDATA[Ferin Annisa]]>;
<![CDATA[Eka Sariningsih]]>;
<![CDATA[Muhammad Luthfi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Rahmaniyah Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu ]]>
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DOI: 10.51877/jiar.v3i2.149
<![CDATA[Managerial Performance, namely the work units of public organizations are expected to create a conducive work environment by integrating the leadership capabilities and abilities of subordinates. The purpose of this study was to determine how much influence budgeting participation, clarity of budget targets, professionalism of human resources, organizational commitment and work motivation on managerial performance. Data was collected by Purposive Sampling, with a sample of 96 respondents involved in budgeting. The analysis technique used is the Partial Least Square (PLS) model. The test results show that the partial hypothesis of budgeting participation, professionalism of human resources, organizational commitment and work motivation have an influence on managerial performance. While the clarity of the budget target does not affect managerial performance. The result of the determination coefficient test (R2) is around 0.611.]]>
<![CDATA[Stock Market Reaction to Indonesia Presidential and Legislative Election ]]>
<![CDATA[Erna Listyaningsih]]>;
<![CDATA[Eka Sariningsih]]>;
<![CDATA[Ritali Mudrikah]]>
<![CDATA[ Binus Business Review Vol. 11 No. 2 (2020): Binus Business Review ]]>
Publisher : <![CDATA[Bina Nusantara University ]]>
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DOI: 10.21512/bbr.v11i2.6302
<![CDATA[The research investigated the reaction to Jakarta Islamic Index (JII) stocks around the Indonesia Presidential and Legislative Election in 2019. It was the first time that the election of the president and legislative assembly was held on the same day in Indonesia. The sample used was 30 stocks of JII. The event study methodology was conducted on this issue. The results show a significant positive abnormal return on the tenth day before the event and the seventh day after the event. From the liquidity, it is found that this event has a strong effect on Trading Volume Activity (TVA) of JII stocks surrounding the event. Additionally, another liquidity proxy, namely bid-ask spread, has the same result by experiencing a significant positive difference before and after the event. These results indicate that the information on the event is sufficient to influence the price, TVA, and size of the bid-ask spread of JII stock.]]>
<![CDATA[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 ]]>
<![CDATA[Muhammad Luthfi]]>;
<![CDATA[Mulyani Mulyani]]>;
<![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/.v3i1.1145
<![CDATA[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.]]>
<![CDATA[Pengaruh Penjualan Air Bersih Dan Biaya Operasional Terhadap Rugi Bersih Pada Perusahaan Daerah Air Minum (PDAM) Tirta Jasa Kabupaten Lampung Selatan ]]>
<![CDATA[Erlis Yurnita]]>;
<![CDATA[Indah Lia Puspita]]>;
<![CDATA[Eka Sariningsih]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 1 (2015): Volume 4 Nomor 1 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/.v4i1.1189
<![CDATA[Abstract. This research had purpose to aimed the effect of clean water selling and operational costingto net profit in perusahaan daerah air Minum (PDAM) Tirta Jasa Kabupaten Lampung Selatan.Thepopulation in this research that the annual financial report which comprises the Consolidated Profit /Loss in 2009-2013. Sample in this research is amount Consolidated Profit/Loss from 2009 until 2013,thats 60 research sampling. The data used are secondary data. Statistical method used is multiplelinear regression analysis.Based on result of this research showed that simultan and partial clean waterselling and operational costing had influence to net profit.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Dosen Pada Universitas Malahayati Bandar Lampung ]]>
<![CDATA[Muhammad Luthfi]]>;
<![CDATA[Eka Sariningsih]]>
<![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/.v5i1.1249
<![CDATA[Abstrak. Penelitian ini dilakukan untuk melihat factor-faktor yang mempengaruhi kinerja dosen di lingkungan Universitas Malahayati Bandar Lampung. Penelitian ini menggunakan metode survey pada lingkungan universitas dimana diharapkan dapat diidentifikasi hal-hal yang mempengaruhi kinerja dosen. Penults telah menyebar 200 kuisioner kepada setiap dosen di lingkungan universitas, namun sebelumnya akan dilakukan studi pendahuluan sebagai pilot project. Hal ini dilakukan untuk mengetahui tingkat reliabilitas dan validitas kuisioner sehingga kuisioner yang diterjemahkan layak untuk disebarkan. Penelitian ini diuji dengan menggunakan partial least square (PLS) untuk mengetahui apakah beban kerja, kompetensi dan motivasi berpengaruh terhadap kinerja dosen pada Universitas Malahayati Bandar Lampung. Basil penelitian menunjukkan ada pengaruh beban kerja terhadap kinerja dosen di Universitas Malahayati hal ini ditunjukkan dengan nilai signifikansi t statistic lebih dart 2 sedangkan pada kompetensi hasilnya tidak ada pengaruh kompetensi terhadap kinerja dosen di Universitas Malahayati hal ini ditunjukkan dengan nilai signifikansi t statistic kurang dart 2. Akan tetapi pada motivasi ada pengaruh motivasi terhadap kinerja dosen di Universitas Malahayati hal ini ditunjukkan dengan nilai signifikansi t statistic lebih dari 2.]]>
<![CDATA[Pengaruh Akuntabilitas, Kompleksitas Tugas Terhadap Kualitas Audit ]]>
<![CDATA[Eka Sariningsih]]>
<![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/.v2i2.530
<![CDATA[In this research, the audit quality was dependent v ariable, and two independent variables were accountability, complexity task and aims to t est empirically the influence of accountability, complexity task, against audit quality. The primary data were taken and applied. Partial Least Square (PLS) model was applied to the data by empowering S martPLS 2.0 M3 Software. The factor analysis was employed by Explanatory Factor Analysis (EFA) o f the SPSS Software. The results showed that the accountability significantly different against audit quality, with positive sign. Therefore, the accountability within inner body of an auditor woul d be significantly different against the audit qual ity produced by the auditors. The complexity task was a lso significantly different against audit quality with the negative sign. Therefore, it indicated tha t the more complexity task the more complicated results of its audit quality. To obtain a general conclusion it was required to broad the scope of t he research. Further research was suggested to focus o n others variables which were not included in this research . . Keywords: accountability, complexity task, audit quality]]>
<![CDATA[Analisis Penetapan Biaya Produksi Dan Penentuan Harga Jual Iklan Pada PT Radio Suara Tiara Indah ]]>
<![CDATA[Sonya Meiristia]]>;
<![CDATA[Azli Fahrizal]]>;
<![CDATA[Eka Sariningsih]]>
<![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.v6i1.2128
<![CDATA[This study aimed to analyze the accuracy of PT Radio Suara Tiara Indah indetermining the cost of production and the selling price of the ad to the client, because theaccuracy of the management plan is very cost effect on earnings in PT Radio Suara TiaraIndah. This study used secondary data, documentation, participant observation, structuredinterviews, and library research and use descriptive method with qualitative approach. Theresults of this study showed that the cost of production and the selling price of the specifiedad less precise, because it is not done in accordance with existing methods. So it is difficult toknow whether the determination of the production cost and the selling price was right or not.]]>
<![CDATA[Pengaruh Biaya Penjualan, Biaya Administrasi dan Umum Terhadap Penjualan (Studi pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2009-2013) ]]>
<![CDATA[Diah Sartikasari]]>;
<![CDATA[Eka Sariningsih]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 2 (2014): Volume 3 Nomor 2 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/.v3i2.1186
<![CDATA[Abstract. Thfrs study is aimed to test the effect of selling cost and general administration cost to selling of property and real estate company listed in Indonesia stock exchange. The analytical method for determining statistical tests with SPSS (Statistical Package for the Social) 16.00 software, with 10 property and real estate company listed in Indonesia stock exchange period of 2009-2013 as sample. The data used is income statements of property and real estate company listed in Indonesia stock exchange (www.idx.co.id). Based on the results of this study concluded that either altogether or in partial test, selling cost and general administration cost had influence to selling]]>
<![CDATA[Pengaruh Kas Neto Yang diperoleh Dari Aktivitas Operasi Terhadap Laba Tahun Berjalan ]]>
<![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/.v3i1.1147
<![CDATA[Cash flow statement is a statement that is useful for managers, investors, creditors and other users are able to provide an overview to determine the cause of the change in the amount of cash or to determine the sources and uses of cash during a certain period Net cash provided by operating activities was supposed to provide information about how much the company's ability to generate income. The objective of research in this thesis is to determine whether there was an effect of net cash provided by operating activities of the incomet for the year. Data collection techniques using secondary data in the form of annual financial statements of PT Indofood Sukses Makmur Tbk from 2003 to 2013. The analysis tool used is a simple regression analysis. These results indicate that partial hypothesis testing based on the obtained value oft is greater than t table (1.705 <2.228) or by looking at the significant level of 0.122, the value is greater than the value of a (0.05) or (0.122> 0 , 05), then the hypothesis Ho is accepted and Ha is rejected, the net cash provided by operating activities do not affect the incomet for the year. From this analysis it can be concluded that the company has the effect of net cash provided by operating activities were positive but not significant, the company noted that the increase in operating activities is higher than the increase in the percentage of the profit generated by operating activities. It can be concluded from these data that the company was not able to create an efficient level of net income through the company's operations.]]>
<![CDATA[Analisis Pengaruh Informasi Arus Kas Terhadap Peningkatan Laba (Studi Kasus Pada Perusahaan Manufaktur Di Bursa Efek Indonesia) ]]>
<![CDATA[Armuni Jokta Mesu]]>;
<![CDATA[Iing Lukman]]>;
<![CDATA[Eka Sariningsih]]>
<![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/.v2i1.525
<![CDATA[Consolidated cash flow is a useful reports for managers, investors, creditors and other userswhere the report can give a company's cash flows in accordance with the classification of activities.Consolidated cash flow needs to be analyzed to assess the ability of companies to generate cash so thattrust creditors, investors and other business partners can still be maintained by the company.Companies with excess cash flow will have better performance than other firms because they can takeadvantage of various opportunities that may not be acquired by other companies. The objective ofresearch in writing this essay is to determine whether there is influence between cash flow informationthat consists of operating cash flow, cash flow investing and financing cash flow to increase in profitsaround the date of publication of financial statements. Samples were manufacturing companies with atotal sample of 34 companies. The analytical tool used was multiple linear regression analysis .Theresults of this study showed that based on hypothesis testing simultaneously Fcount = 65.213> Ftable(2.92) and the p-value (0.000) <α (0.005) we can conclude that the Ha was accepted that the cash flowinformation composed of operating cash flow (X1), cash flow investment (X2) and cash flow financing(X3) significantly influences the increase in profits. Testing for the hypothesis was partially using the ttest, thus partially that the operating cash flow and financing cash flow significantly influences theincrease in profits because tcount > from ttable and the p-value was (<0.05). While the investment cashflow did not significantly affect the increase in profits because tcount < from ttable and the p-value (>0.05).Keywords: Cash Flow Information, Earnings]]>
