cover
Contact Name
Pitri Yandri
Contact Email
jurnal.liquidity@gmail.com
Phone
+6221-74303930
Journal Mail Official
jurnal.liquidity@gmail.com
Editorial Address
Jl. Ir. H Juanda No. 77, Cirendeu, Ciputat Timur, Tangerang Selatan, Banten 15419
Location
Kota tangerang selatan,
Banten
INDONESIA
Liquidity: Jurnal Riset Akuntansi dan Manajemen
ISSN : 18295150     EISSN : 26154846     DOI : 1032546
Core Subject : Economy,
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.
Articles 10 Documents
Search results for , issue "Vol 1 No 1 (2012)" : 10 Documents clear
Kemampuan Dasar-Dasar Akuntansi Dan Keberlanjutan Studi Mahasiswa di Program Studi Akuntansi di Lingkungan Perguruan Tinggi Muhammadiyah (PTM) Jakarta Henny Mulyati
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 1 No 1 (2012)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v1i1.149

Abstract

The purposes of this study are (1) to know and to analyze if competences of basic accounting influencing the sustainibilty study of students doing the accounting course in muhammadiyah's high educational institution in Jakarta; and (2) to analyze how basics accounting competences influencing the sustainibilty study of students doing the accounting course in muhammadiyah's high educational institution in Jakarta. From this study shown that (1) hypothesis of determinant cooeficient in basics accounting subject to passing grade (IPK) is 0.8% and others influenced by 99,2% from another factors i.e not discussed in this study.; (2) hypothesist of determinant cooeficient of grade of basics accounting subjects to sustainilility study at study times shown the value of 0.5% and others influenced by 99.5% from another factors i.e not discussed in this study.
Estimasi Laba Di Masa Yang Akan Datang Dengan Menggunakan Rasio Keuangan Perusahaan Yanti Budiasih
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 1 No 1 (2012)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v1i1.150

Abstract

The objectives of the study are to test further empirical findings regarding financial ratio, especially regarding its usefulness in estimating changes in future earnings. This study used 6 samples retail companies that offer shares to the public listed on the Bursa Efek Indonesia by analysis using the 49 financial ratios. Using the method of variable selection stepwise regression were analyzed for the known linear relationship with changes in profit one year, two years and more than two years. The results showed there are significant effects of changes in financial ratios relative to changes in earnings a year to come, there is a significant effect between changes in financial ratios relative to changes in earnings two years from now, and there is a significant effect between changes in financial ratios relative to changes in earnings three years to come.
Kemandirian Keuangan Pemerintah Kota Tangerang Dalam Membiayai Kegiatan Perekonomian Adi Rizfal Efriadi
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 1 No 1 (2012)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v1i1.151

Abstract

This research analyzes trends of APBD Kota Tangerang and financial performance of Pemerintah Kota Tangerang. This research used descriptive and qualitative method where 1992­2008 was observed. 1992-1999 is assumed that the year is before autonomy implementation and the year of 2001-2008 is after autonomy implementation policy. Time of research is December 2010-April 2011. The results showed that financial performance of Pemerintah Kota Tangerang is lower compared before autonomy implementation. The average of it is 1.17%. Differently, the index during autonomy policy raised 0.67%. The result of this research becomes the indication that Pemerintah Kota Tangerang has not yet fully independent in financial management as an effort of economic improvements.
Memperkuat Daya Saing Bank Syariah Dengan Meningkatkan Kemampuan Teknologi Informasi Amrizal Amrizal
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 1 No 1 (2012)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v1i1.152

Abstract

Banking industry is very tight competition in all aspects. Results review from some literatures: journals and empirical data indicates that the banking industry has been applied information technology in order to provide excellent service to customers in the form of electronic transactions such as ATM, sms banking, e-commerce and so forth. Based on Bank Indonesia reports, the type of electronic transaction has been growing very rapidly between the transaction and Bilyetgiro Elekteronik Checks, ATM, Credit Card, Account Card Based (ATM and Debit Cards), Electronic Money, Delivery Chanel and RTGS. Those above transactions are relating to the Technology Information System and Integrated System. Integrated system is the combination of Hardskill which focus on knowledge and more to the integrity softskill (shidiq, trustworthy, tablig, fathonah). Islamic banks are ready to face competition both nationally and internationally, primarily face competition from the aspect of Integrated Systems. Bank Syariah Mandiri (BSM) developed e-banking features on an ongoing basis, among others
Analisis Rasio Laporan Realisasi Anggaran 2010 Kota Tangerang Selatan Udin Saefudin
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 1 No 1 (2012)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v1i1.153

Abstract

The research aims to know financial ratio District Government of Tangerang Selatan from the budget realization report, there are two financial ratios as analysis. Revenue analysis could count growth revenue and tax. To count financial ratio (district self-ratio, decentralization grade, effectiveness to revenue ratio, efficiency ratio to PAD. And expenditure analysis to know value for money (expenditure growth analysis, Operational expense to total expense, capital expenditure to total expenditure, and expenditure realization to total expenditure).
Tingkat Pendidikan, Persepsi Wajib Pajak Orang Pribadi Dan Kepatuhan Penyampaian Surat Pemberitahuan Pajak Penghasilan Kasus Di Perumahan Puri Serpong 2 Kota Tangerang Selatan Eko Hadi Siswanto
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 1 No 1 (2012)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v1i1.154

Abstract

The purpose of this research is to study it there is positive influence of education level and perception of Personal Tax Payer toward The Submission of Annual Income Tax Report. The research method used is causal, with the unit of analysis Personal Tax Payer. Sampling method used stratified random sampling. The level education, perception of Personal Tax Payer and The Submission of Annual Income Tax Report by using the instruments measured questionnaire with likert scale. Source analysis performed by descriptive analysis and linear regression. The result shows that's positive influence of level education and perceptions of Personal Tax Payer together and partial toward The Submission Annual Income Tax Report with determination coefficient is 34,99%.
Dampak Dana Alokasi Umum (DAU) Terhadap Kemiskinan Di Kota Tangerang Imal Istimal
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 1 No 1 (2012)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v1i1.155

Abstract

The objectives of the study are to: (1) analyze the correlation between DALI and poverty and (2) the effect of DALI to poverty in Kota Tangerang. The values examined in this study used regression and correlation method. The result of the study show that (1) DALI and poverty has negative correlation, is -0,248 which stated that between DALI and poverty has low correlation in di Kota Tangerang. (2) Estimation result by regression showed that the coefficient of DALI is negative to poverty by -3.9 percent. This value stated that every changes one unit of DALI (in rupiah) would reduce poverty by 3.9 percent.
Analisis Strategi Wirausahawan Muda Bidang Multimedia Di Ciputat, Tangerang Selatan Ali Chaerudin
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 1 No 1 (2012)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v1i1.156

Abstract

This study aimed to find out marketing strategies undertaken by one of the young entrepreneurs in Ciputat, Tangerang Selatan. Gazza Net which is located in the Sasak Tinggi, Ciputat Subdistrict Kota Tangerang Selatan served as the study sample. Based on the results of the research object in the field, some findings that the pricing strategy of using the method of pricing based on competition based pricing. This is done with a view to offset the price of competitors. When setting a higher price than competitors, then the customer concerned will leave the business, whereas if the price is set less expensive, then worried his business will be bankrupt or insolvent. This is the marketing strategies undertaken by Gazza Net as a young entrepreneur in Ciputat.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Nasabah Tabungan Britama Pada Bank BRI Cabang Fatmawati Viva Faronika; Asriyal Asriyal
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 1 No 1 (2012)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v1i1.157

Abstract

If the customer is greater than acceptable level of service, the cutomer is not satisfied. Conversely, if an acceptable level of service greater than the expectations of customers, the customer will be satisfied. This means that if Bank BRI branch Fatmawati can improve service quality to its customer it will affect the level of satisfaction. In this research found evidence that, in terms of the creation of quality services, Bank BRI branch Fatmawati is one of the branches that participate to implement the established policies and service in accordance with the exiting service standard in the banking world. Amount of influence the determination of quality of service policies applied by the Bank BRI branch Fatmawati indicated by r2. r2 value only 45 % and the rest 55 % influenced by other variables not studied. Meanwhile, the variable relationship of service quality to customer satisfaction can be seen from the values r = 0,67. This shows the value of the correlation coefficient between the variables of service quality to customer satisfaction. This means there are strong relationships between the independent variable X (quality of service) to the dependent variable Y (customer satisfaction). Since r = 0,67 (67 %) greater then 50 %.
Permasalahan Manajemen Usaha Mikro Studi Kasus Pada Pabrik Kerupuk UD. Manunggal Karsa Di Kel. Lebak Bulus Kec. Cilandak Kodya Jakarta Selatan Siti Maryama
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 1 No 1 (2012)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v1i1.159

Abstract

The purpose of the study are to (1) review the main problems faced by the factory of Kepuruk Manunggal Karsa (MK), and (2) assessing the entrepreneur attempts to be able to solve the problems faced. The research was carried out using qualitative descriptive design. The results showed that (1) the lack of supply of raw materials as a result of lack of capital. Sequel is due, the difficulty of the plant to meet consumer demand (excess demand). (2), the system of capital used is circulating capital (capital turnover). Earned income used up to finance the operation of the plant. (3) Innovation has been done in the form of deal with bad weather (rain) as an effort of crackers drying process is by using the oven. (4) There has been no cooperation with financial institutions. (5) There is no organizational structure as a modern factory for traditionally managed by family management. (6) Marketing using modes of transportation carts and motor vehicles.

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