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Liquidity: Jurnal Riset Akuntansi dan Manajemen
Published by Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
ISSN : 18295150     EISSN : 26154846     DOI : 1032546
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Liquidity adalah jurnal yang diterbitkan oleh Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta, dikhususkan bagi artikel ilmiah hasil penelitian bidang akuntansi dan manajemen perusahaan terapan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 183 Documents
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Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas Dan Risiko Sri Setia Ningsih
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 2 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i2.24

Abstract

The purpose of this research is to know about working capital management applied, and its influence on profitability and risk. The research object is trading company moves in import & distribute chemical raw material. The research used analysis descriptive method, and the hypothesis was testing by simple linier regression, correlation, and determination. The result of the research shows that the effect of the implementation of working capital management on the change of the net working capital with tend to rise has a profitability level of 10.4% lower than the net working capital change with tend to go down of 46%, but instead on the risk level, the net working capital change with tend to rise has a risk level of 43.8% higher than the change in net working capital with tend to go down of 0.3%.Based on t test, the result shows that the net working capital change influence is not significant to profitability and risk.
Trust Sebagai Pemoderasi Atas Anteseden Terhadap Voluntary Tax Compliance Studi Pada Wajib Pajak Kantor Pelayanan Pajak Pratama Depok Cimanggis Sri Mulatsih; Suratno Suratno; Darmansyah Darmansyah
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 2 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i2.26

Abstract

The aim of this research is to know the effect of the demographic factors (age, education, the gross income, economic condision and taxpayer religiouity), self assessment system, and consultation Account Representative toward voluntary tax compliance and also to know trust in authorities is a variable that moderate the effect of the demographic factors, self assessment system, and consultation Account Representative against the voluntary tax compliance in Depok Cimanggis Small Tax Office. The Data were obtained by using quetionnaires to 100 respondents in Depok Cimanggis Small Tax Office. Data analysis using multiple regression analysis and Moderated Regression Analysis with an absolute difference test approach. The result showed that the demographic factors, and self assessment system had significant influence on voluntary tax compliance. Meanwhile, consultation Account Representative didn’t have influence toward voluntary tax compliance in Depok Cimanggis Small Tax Office. Trust in authorities moderates the influence of self assessment system toward voluntary tax compliance, but it doesn’t moderate the influence of the demographic factors and consultation Account Representative toward voluntary tax compliance in Depok Cimanggis Small Tax Office.
Mekanisme Dan Proteksi Jaminan Nasabah Pada Gadai Informal Yuri Nanda Larasati; Jafril Khalil
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 2 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i2.27

Abstract

Regulation of the financial services authority (OJK) No. 31/POJK.05/2016 on Venture had arranged that the financial services agency on the basis of the law of pledge is in coaching and supervision OJK. Yet the existence of laws – invitation to Governing Enterprise pawn shops causing business activities conducted by the above parties are not yet regulated. The condition is feared could cause harm to the consumer society. The purpose of this research is to know the procedures, mechanisms, protection of goods and guarantee the consumer on an informal pledge financing, methods of determination of the cost of maintenance of the goods and the goods of the execution mechanism of the pledge as well as protection for the collateral items are viewed from the side of the consumer by looking at laws-invitations and Sharia. To find out whether the pledge have gotten permission from OJK. This research uses qualitative research methods with the study of library research, field data and simulations. The approach used in this study is the empirical juridical approach. Elaboration upon the results is discussed further in this article.
Pelaksanaan Jaminan Kesehatan Oleh BPJS Kesehatan Dalam Perspektif Syariah Iwan Subandi; Fathurrahman Djamil
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 2 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i2.28

Abstract

Health is the basic right for everybody, therefore every citizen is entitled to get the health care. In enforcing the regulation for Jaringan Kesehatan Nasional (National Health Supports), it is heavily influenced by the foreign interests. Economically, this program does not reduce the people’s burdens, on the contrary, it will increase them. This means the health supports in which should place the government as the guarantor of the public health, but the people themselves that should pay for the health care. In the realization of the health support the are elements against the Syariah principles. Indonesian Muslim Religious Leaders (MUI) only say that the BPJS Kesehatan (Sosial Support Institution for Health) does not conform with the syariah. The society is asked to register and continue the participation in the program of Social Supports Institution for Health. The best solution is to enforce the mechanism which is in accordance with the syariah principles. The establishment of BPJS based on syariah has to be carried out in cooperation from the elements of Social Supports Institution (BPJS), Indonesian Muslim Religious (MUI), Financial Institution Authorities, National Social Supports Council, Ministry of Health, and Ministry of Finance. Accordingly, the Social Supports Institution for Helath (BPJS Kesehatan) based on syariah principles could be obtained and could became the solution of the polemics in the society.
Pengaruh Kualitas Pelayanan Terhadap Keputusan Nasabah Dengan Religious Behaviour Sebagai Variabel Moderator (Studi Kasus Pada Produk Tabungan BNI Syariah) Muniaty Aisyah; Umiyati Umiyati; Riyan Apriansyah
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 2 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i2.29

Abstract

The purpose of this study to analyze the effect of the Decision of the Customer Service Quality as Religious Behavior as a moderator variable. The case study on savings products BNI Syariah in Jabodetabek and Banten. The data used in this study are primary data collected from 255 respondents who are customers of BNI Syariah who open a savings account at the office of Greater Jakarta and Banten. The sampling technique used in this study is a convenience sampling method, the data later in the process by using Structural Equation Modeling (SEM) using a 8.80 Lisrel program.The results of this study indicate that the Service Quality directly influence the customer's decision and Religious Behavior moderating influence to the Decision of the Customer Service Quality.
Program Bank Sampah Dan Pendapatan Keluarga Di Kecamatan Ciputat Timur Kota Tangerang Selatan Aminudin Aminudin; Djoko Manggolo
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 2 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i2.32

Abstract

The purpose of this research is; first to examine and analyze the impact of the Garbage Bank program on the income level of customers’ families of the Waste Bank and second is to Analyze the satisfaction of the customers of the Garbage Bank customers with the additional income by saving the garbage at the Bank Trash. The object of the research was conducted at the Customers of Garbage Banks located in East Ciputat Subdistrict consisting of six urban villages namely Cempaka Putih, Pondok Ranji, Rengas, Rempoa, Cireundeu and Pisangan, with garbage bank counted as 10 garbage banks, by spreading kusioner as many as 50 sample people. Test The first hypothesis shows that it is concluded no effect Variables Program Garbage Banks Variable Level Income Family Customer Bank Trash. The second hypothesis test shows that, it is concluded no effect Variable Satisfaction of Customers of Waste Banks against Variable Level of Income of Customer Family of Garbage Bank. First correlation test. The relationship between the bank waste program with the addition of family income is very weak. The second correlation test shows that the relationship between customer satisfaction of garbage bank with the amount of saving of waste bank is very weak too.
Karakter Giffen Pada Komoditas Arang Tempurung Kelapa Pitri Yandri
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 2 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i2.33

Abstract

The problem of rising fossil energy faced with the limited availability of the commodity in the future. Therefore, it needs new energy sources to tackle the issue. An alternative that can help the economy is the utilization of waste coconut shell that is processed into charcoal. With using principal component analysis, the result of the estimation indicates, there is a unique character that is contained in the shell charcoal commodity. The character of shell charcoal is closed to Giffen goods behavior. The most logical answer is because charcoal is the main raw material of shell burning for a restaurant that has a menu that was burned; and it becomes the unique preferences of the restaurant. They prefer barbecuing their food menu by using charcoal rather than other fuels such as stove, which uses kerosene and LPG. It is because barbecuing with charcoal will produce a better aroma than using the stove with fuel kerosene or LPG.
Keterkaitan Teknologi Informasi, Pembelajaran Organisasi, Kemampuan Manajemen Pengetahuan, Dan Kinerja Perusahaan Sunardi Sunardi
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 2 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i2.34

Abstract

The purpose of the study was to test empirically the influence of information technology relatedness and organizational learning on knowledge management ability and company performance either directly or indirectly. Research was expected to provide theoretical and practice contributions in banking management. The research instrument used a questionnaire that given to the head of bank branches in Palembang. Sampling technique used purposive sampling with the number of respondents 199 respondents. The result of the study showed that: the influence of information technology relatedness on organizational learning, the influence of organizational learning on knowledge management ability, the influence of knowledge management ability on company performance, to produce positive and significant influence, while the influence of information technology relatedness to knowledge management ability, the influence of information technology relatedness on corporate performance, the influence of organizational learning on company performance produced negative influence. The limitations of the study did not distinguish the market share and the level of banking competition.
Dividend Payout Ratio: Persoalan Free Cashflow, Debt To Equity Ratio, Kepemilikan Institutional, Investment Opportunity, Dan Kesejahteraan Karyawan Nurlis Azhar; Helmi Chaidir
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 1 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i1.35

Abstract

This study was conducted to examine the effect of Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) to Divident Payout Ratio (Parliament) partially on manufacturing companies listed on Indonesia Stock Exchange period 2011-2015. In addition, to test the feasibility of regression model, the influence of Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) to Divident Payout Ratio (DPR) simultaneously at manufacturing company listed on Bursa Indonesia Securities period 2011-2015. The population in this study are 146 manufacturing companies that have been and still listed in Indonesia Stock Exchange period 2011-2013. The sampling technique used was purposive sampling and obtained sample of 42 companies. Data analysis technique used is by using multiple linear regression test. The results showed that Free Cash Flow Ratio, no significant effect on Divident Payout Ratio (DPR). Debt Equity Ratio (DER) has a negative and significant influence on Divident Payout Ratio (DPR), Institutional Ownership has a significant positive effect on Divident Payout Ratio (DPR), Employee Welfare and Price Earning Ratio (PER) has a positive and significant influence on the Divident Payout Ratio ). Simultaneously Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) give effect to Divident Payout Ratio. The prediction ability of the five variables to the Divident Payout Ratio (DPR) is 21.3% as indicated by the adjusted R square of 0.271 while the remaining 79.7% is influenced by other factors not included in the research model.
Faktor-Faktor Yang Mempengaruhi Persepsi Dan Pemahaman Tentang Produk Pembiayaan Syariah Pada Karyawan Perbankan Syariah Di Indonesia Masriyanda Masriyanda
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 1 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i1.36

Abstract

Research in this paper attempts to examine the influence of knowledge about Islamic bank product, the basic principles of Islamic banking, training and religiosity to perceptions and understanding of Islamic bank financing products. Research conducted on employees in some Islamic banks in Indonesia, the banks participating in this study were Bank Muammalat Indonesia, Bank BNI Syariah, Bank BTN Syariah, Bank BRI Syariah, Bank BPD DIY sharia and Bank Sulselbar Sharia. Quantitative data were processed using SPSS 20.0 statistical software. using multiple linear regression analysis. The results illustrate that the knowledge of Islamic bank products and training influence the perception and understanding of Islamic bank financing products. While the basic principles of Islamic banking and religiosity have no influence on perception and understanding of Islamic bank financing products.

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