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All Journal JURNAL LENTERA AKUNTANSI JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Muntasir Muntasir
Politeknik LP3I Jakarta
Computer Science & IT Economics, Econometrics & Finance

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ANALISIS PENGARUH LOKASI DAN PELAYANAN PEGADAIAN SYARIAH TERHADAP MINAT NASABAH PADA PT. PEGADAIAN SYARIAH (PERSERO) CABANG CIKARANG Muntasir Muntasir
JURNAL LENTERA AKUNTANSI Vol 2, No 2 (2016): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (868.154 KB) | DOI: 10.34127/jrakt.v2i2.206

Abstract

ABSTRAK Penelitian ini bertujuan untuk: 1) mengetahui bagaimana pengaruh lokasi terhadap minat nasabah, 2) mengetahui pengaruh pelayanan pegadaian syariah terhadap minat nasabah, 3) mengetahui cara pegadaian syariah dalam memperkenalkan produknya kepada nasabah.Penelitian ini dilaksanakan di PT. Pegadaian Syariah (Persero) Cabang Cikarang dan merupakan penelitian deskriptif kuantitatif dengan pendekatan studi kasus. Sampel dalam penelitian ini adalah nasabah PT. Pegadaian Syariah (Persero) Cabang Cikarang, dan data penelitian ini berupa data primer yang bersumber dari kuisioner. Hasil dari penelitian ini menunjukkan bahwa lokasi pegadaian memiliki pengaruh yang positif dan signifikan terhadap minat nasabah dalam menggunakan jasa pegadaian syariah, penanganan keluhan yang ditangani oleh pegawai pegadaian syariah sangat baik menurut nasabah.,  Kata Kunci: lokasi, pelayanan, minat nasabah
ANALISIS EFEKTIVITAS PENGELOLAAN PIUTANG PADA PT XYZ Siti Aisah; Titik Purwaningtyas; Istna Fibriyadi; Muntasir Muntasir
JURNAL LENTERA AKUNTANSI Vol. 11 No. 1 (2026): JURNAL LENTERA AKUNTANSI, MEI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v11i1.2412

Abstract

Optimal management and turnover of accounts receivable are essential for PT XYZ, a distribution company that implements a credit sales system, to maintain smooth cash flow. Against this background, this study aims to analyze the effectiveness of accounts receivable management and the analysis of accounts receivable turnover at PT XYZ from 2022 to 2024. The research method utilizes a descriptive quantitative approach with secondary data sources, where data collection methods were conducted through observation, interviews, and documentation. The analysis methods used in this study are the accounts receivable turnover ratio analysis and the average collection period ratio analysis. The results of the study show that the accounts receivable turnover rate of PT XYZ  decreased from 4.59 times in 2022, to 4.09 times in 2023, and further declined to 3.86 times per year in 2024, while the average collection period increased from 80 days to 89 days, and rose again to 95 days. It can be concluded that PT XYZ  has managed its accounts receivable turnover rate effectively, but the average age of receivables has increased annually
Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance Terhadap Nilai Perusahaan LQ45 Fera Lufhidarani Pranita; Maria Evy Purwitasari; Widiyono Widiyono; Mohammad Sigit adi Nugraha; Muntasir Muntasir
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.7031

Abstract

This study aims to examine and analyze the effect of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) disclosures on the value of LQ45 companies. This research applied purposive sampling with specific criteria, yielding 140 observations. The study utilized secondary data sourced from the Indonesia Stock Exchange (IDX) website. Data were analyzed using descriptive statistics and multiple linear regression analysis. The findings indicate that CSR disclosure, institutional ownership, managerial ownership, and the board of commissioners have a significant positive effect on firm value. In contrast, the audit committee variable shows no significant effect on corporate value.
Co-Authors Istna Fibriyadi Maria Evy Purwitasari Muhammad Sigit Adi Nugraha Siti Aisah Titik Purwaningtyas Widiyono Widiyono