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Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT
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Articles 230 Documents
PENGARUH KUALITAS LABA TERHADAP NILAI PERUSAHAAN DENGAN REAKSI PASAR SEBAGAI VARIABEL INTERVENING Jonathan, Jonathan; Machdar, Nera Marinda
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 1 (2018)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (161.902 KB) | DOI: 10.36226/jrmb.v3i1.87

Abstract

This study aims to determine the effect of earnings quality to firm value with market reaction as intervening variable. This study conducted by using the secondary data. Analysis method was the multiple linear regression analysis by utilizing SPSS 22 program and path analysis. The population in this study is the manufacturing companies listed on the Indonesian Stock Exchange during the period 2010-2015. The determination of the sample used a purposive sampling method and obtained 104 companies as a sample. The result showed that (a) earnings quality significantly negative affect on firm value, (b) earnings quality doesn’t effect significantly of firm value through market reaction, (c) earnings quality doesn’t effect significantly of market reaction and (d) debt equity ration and leverage as control variable, only debt quity ratio significantly effect of firm value . Keywords: earning quality, firm value, market reaction, abnormal return
BAURAN PEMASARAN PRODUK PRIVATE LABEL DALAM RETAIL INDONESIA Nadya, Nadya
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 1 (2018)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (73.827 KB) | DOI: 10.36226/jrmb.v3i1.88

Abstract

This research is aimed to explain how far marketing mix done by retailer Alfamart to private label product by using descriptive qualitative method that focuses on literature review which includes the marketing mix and the study cases correlated on private label products with retail case studies of Alfamart outlets. The result of this research is the conical discussion toward the key of the marketing mix, which is located in the branding and promotion strategy. The more widespread Alfa brand, it needs an effective branding strategy again in line with the development of competitiveness of other retail outlets. Keywords: service quality, price, trust, intention to purchase
ANALISIS HUBUNGAN BIAYA PROMOSI DENGAN PENDAPATAN PADA PT. BANK XYZ Wulansari, Murwani; Azlina, Yunidyawati
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 1 (2018)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (110.619 KB) | DOI: 10.36226/jrmb.v3i1.89

Abstract

This study aims to determine and analyze the effect of promotion costs on income at PT. Bank XYZ. The study was conducted by linear regression that was processed by means of statistical program SPSS16.00. The analysis shows the regression equation as follows: Y = -162982.754 + 247.964X. The result of research shows that there is influence between variable X that is promotion cost with variable Y that is income. However, the effectis not significant because the p-value 0.216 is greater than the 0.05 significance level. Keywords: biaya promosi, penjualan
PERLAKUAN AKUNTANSI ATAS PAJAK PERTAMBAHAN NILAI DI KOPERASI PEGAWAI BADAN URUSAN LOGISTIK (KOPEL) Husadha, Cahyadi; Melviani, Yuliana
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 1 (2018)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.259 KB) | DOI: 10.36226/jrmb.v3i1.90

Abstract

This study aims to determine the accounting treatment and compliance of deposits of Value Added Tax on the activities of the delivery and the acquisition of Taxable Goods and Taxable Services in the Cooperative Employees Agency Logistics Affairs (KOPEL). This research method using descriptive qualitative analysis method which arranged in accordance with the plan about sale and purchase transactions and SPT Period VAT every month. The results of this study indicate that the Cooperative Employees Agency Logistics Agency (KOPEL) has implemented the recording of Value Added Taxes in 2015 which has been guided by the Financial Accounting Standards (SAK) applicable in Indonesia. Further discussion and research are described in the paper. Keywords: value added tax, accounting compliance
PENGARUH DANA PERIMBANGAN, DANA SISA LEBIH PERHITUNGAN ANGGARAN (SILPA) DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA MODAL DAN DAMPAKNYA PADA PERTUMBUHAN EKONOMI Sari, Nurmala; Djuanda, Gustian; Sarwani, Sarwani
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 1 (2018)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.233 KB) | DOI: 10.36226/jrmb.v3i1.92

Abstract

The purpose of this study to determine the effect of equalization funds, the remaining funds over budget calculations and local revenue on capital expenditure and impact on economic growth. The study was conducted by using statistics descriptive method and panel data regression method. The sampling technique used was purposive sampling with a sample of 70 samples. The results in this study showed that’s the balancing fund had no significant effect on capital spending. The remaining budget funds significant effect on capital spending. Local Revenue (PAD) has a significant effect on the capital spending. Equalization funds, fund the remaining budget and revenue together (simultaneously) a significant effect on Capital Expenditure. Capital spending significant effect on economic growth. Keywords: Balance Funds, Fund the remaining budget, Local Revenue, Capital Expenditures, Economic Growth (GDRP)
DAMPAK KONVERGENSI IFRS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI Zuhair, Muhammad Sayyid; Nurdiniah, Dade
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 1 (2018)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.655 KB) | DOI: 10.36226/jrmb.v3i1.93

Abstract

This study aims to examine the effect of convergence of International Financial Reporting Standard (IFRS), leverage, interaction of convergence IFRS with sales growth and leverage interaction with sales growth on earnings management action on company LQ45 period 2009-2014. Sample selection using purposive sampling method. The sample of this research is 90 companies. The test results show that: 1) the convergence of IFRS as measured by the dummy variable has no effect on the profit management action; 2) the leverage measured by the leverage ratio positively affects the profit management action; 3) the interaction of sales growth as a moderating variable measured by sales growth instead The moderating variable between the convergence of IFRS to the action of earnings management, 4) the interaction of sales growth as a moderating variable can strengthen the leverage effect on earnings management actionshowed only cash has significant influence to profitability. Keywords: earnings management, konvergensi IFRS, leverage, sales growth
PENERAPAN PENGHITUNGAN PAJAK DAN PENCATATAN SERTA PELAPORAN PAJAK BUMI DAN BANGUNAN APARTEMEN X Siahaan, Matdio
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 1 (2018)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (109.642 KB) | DOI: 10.36226/jrmb.v3i1.94

Abstract

The purpose of this study is about Implementation of Calculation and Recording and Reporting of Land Tax and Building X in Jakarta. The purpose of this study is to know how Land and Building Tax Calculation X, to know the process of Land Tax Listing and Building X Apartment, and to know the form of Land Tax Reporting and Building X Apartment whether it is in accordance with applicable laws and regulations. The method used is qualitative descriptive. The results of this study indicate that the calculations performed in accordance with Governor Regulation No. 77 of 2014, Value of Object Tax (NJOP) in accordance with Governor Regulation No. 263 of 2014 and tariffs in accordance with Regional Regulation No. 16 of 2011. For self-recording bank perception do the recording because Tax payers make payments through bank perception. UPPRD makes two forms of reporting, namely, monthly and annual reporting. Keywords: Pajak Bumi dan Bangunan, Peraturan, Perhitungan, Pencatatan dan Pelaporan
KEMAMPUAN MENINGKATKAN PERTUMBUHAN LABA PERBANKAN DILIHAT DARI PENGARUH KESEHATAN KEUANGAN BANK Hendratni, Tyahya Whisnu; Nawasiah, Nana; Indriati, Trisnani
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 2 (2018)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (811.592 KB) | DOI: 10.36226/jrmb.v3i2.106

Abstract

The purpose of this study was to determine the effect of the ratio of Capital Adequacy Ratio (CAR), Loan to Deposite Ratio (LDR), Operational Income Operating Costs (BOPO) to Bank Profit Growth both partially and simultaneously at publicly traded bank companies in the Indonesia Stock Exchange (IDX ) period 2012 - 2016. The sample of this study is Commercial Banks in Indonesia which are listed on the Indonesia Stock Exchange (IDX) for the period of 2012 up to 2016 totaling 14 banks. This study uses quantitative data obtained from the Indonesia Stock Exchange with a method using multiple linear regression analysis. The results of the study show that simultaneously the CAR, BOPO, LDR variables affect earnings growth by 79% and the remaining 21% are influenced by other factors outside this research. Partially BOPO has a positive and significant effect on profit growth. While the CAR and LDR variables show that the results have no positive and insignificant effect on profit growth. Keywords: Profit Growth, CAR, BOPO, LDR
PENGARUH TOTAL HUTANG, MODAL KERJA, DAN PENJUALAN TERHADAP LABA BERSIH PADA PERUSAHAAN SUB SEKTOR BATU BARA TERDAFTAR DI BEI Zahara, Ani; Zannati, Rachma
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 2 (2018)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (780.393 KB) | DOI: 10.36226/jrmb.v3i2.108

Abstract

This study aims to determine and analyze the effect of total debt, working capital, and sales on net income. The object of this study is a company listed on the Indonesia Stock Exchange in the 2013-2017 period. The data retrieval technique used in this study is the purpose sampling method, which is based on the specified criteria. Data analysis techniques using multiple linear regression analysis method with analysis software Eviews 8.0. The findings are: (1) F test (simultaneous) in this study shows that total debt, working capital, and sales have a significant effect on net income, (2) T (partial) test in this study shows that total debt and sales have no effect significant to net income, while working capital has a significant effect on firm value. Keywords: Total Debt, Working Capital, Sales, Net Income
DAMPAK PROMOSI, BRAND AWARENESS DAN PEMILIHAN SALURAN DISTRIBUSI TERHADAP KEPUTUSAN PEMBELIAN PRODUK OBAT SAKIT KEPALA Andrian, Andrian
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 2 (2018)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (843.592 KB) | DOI: 10.36226/jrmb.v3i2.109

Abstract

The purpose of this research is to identify and understand the variables that can influence to purchasing decision through promotion, brand awareness, and choosing distribution channel on consumers of headache medicine of Paramex in retail stores in Duren Jaya area of Eastern Bekasi district. This research uses a quantitative approach by distributing questionnaires to 75 respondents of Alfamarts and Indomarets loyal customers. Data analysis method used in this research is using SPSS version 22 which include validity, reliability, multicollinearity, heteroskedasticity, Kolmogorov-Smirnov, multiple regression, F test, and t-test, and also determination coefficient (R2) analysis. Keywords: promotion, brand awareness, distribution, intention to purchase

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