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<![CDATA[Pengaruh Kualitas Pelayanan Dan Kepuasan Terhadap Loyalitas Pelanggan (Studi Usaha Kuliner di Jakarta) ]]>
<![CDATA[Andi Heru Susanto]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 1 (2021): Liquidity ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v10i1.624
<![CDATA[Restaurants in Jakarta is flourishing making tight competition among culinary businesses and they strive to race in winning the competition. The tough rivalry is because the business owner is striving to have service excellence, top quality and deliver customer satisfaction. Quality and customer satisfaction are the primary factors to gain customer loyalty. This will influence demand to make sure that the target customer does not look away and choose similar product. The population of the research is 150 respondents taken from restaurants spread over the five regions in DKI Jakarta. The research is using Structural Equation Modelling (SEM) method. The result indicates that service quality influence satisfaction, satisfaction influence customer loyalty and service quality influence customer loyalty.]]>
<![CDATA[Analisis Rasio Pajak/Tax Ratio Penghasilan dan Pola Konsumsi Dosen dan Karyawan Tetap ITB Ahmad Dahlan ]]>
<![CDATA[Erion Erion]]>;
<![CDATA[Taryana Harun]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 1 (2021): Liquidity ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v10i1.655
<![CDATA[The tax ratio is the ratio between tax revenue collected by a country and Gross Domestic Product. In measuring the tax ratio, Indonesia only includes elements of central tax revenue. The high level of compliance with paying taxes depends on trust from citizens of the government and vice versa. This study aims to examine and analyze how the influence of the tax base factors and tax rates on the level of tax ratios, review and analyze tax engineering links to avoid higher taxes, and Seeing the effect of the Taxable Deductible on the amount of the tax ratio. This type of research is a survey with a descriptive analysis method in which lecturers and permanent ITB Ahmad Dahlan Jakarta employees are the populations. Our results concluded that the higher the income, the higher the income tax due to the application of the progressive tax rate. Furthermore, the higher the income tax paid, the higher the tax ratio.]]>
<![CDATA[Konsep Solusi Keuangan Syariah Bagi Perusahaan Konstruksi Infrastruktur di Indonesia – Studi Kasus Konstruksi Jalan ]]>
<![CDATA[Mohamad Torik Langlang Buana]]>;
<![CDATA[Sofyan Halim]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 1 (2021): Liquidity ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v10i1.682
<![CDATA[The aim of this research is to write about the concept of akad that could be applied in provide solutions to financial needs of construction companies in infrastructure sector in Indonesia. The involvement of government in growing the construction industry of infrastructure sector is really increasing the economic aspect that would also increase the finance syariah. Construction work is unique, the period of works relatively limited, the work methods almost different. Some of construction companies rely on projects that are owned by the government such project of national road. The existence of syariah banking is relatively in long period in Indonesia, more than 25 years of operation. However, according to latest report by OJK, the contribution of syariah banking in construction industry is still relatively small, less than 8% compared to the financing by conventional bank. This research writes the concept of akad that are applicable to construction companies. The method used is library research by searching references that are related to syariah financing and infrastructure construction business, books, journals, prospectus of syariah banks and construction companies, and other sources.]]>
<![CDATA[Pengaruh Board Monitoring Dengan Moderasi Political Connection Terhadap Audit Fee ]]>
<![CDATA[Iman Harymawan]]>;
<![CDATA[Marcelina Sanjaya]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 1 (2021): Liquidity ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v10i1.721
<![CDATA[This study aims to determine the relationship between board monitoring and audit fees with political connections as a moderating variable. This study uses 1,117 observations covering companies listed on the Indonesia Stock Exchange in 2010-2018 except companies in the banking, financial sectors and companies that do not disclose audit fees in their report. This study uses multiple linear regression through STATA 14.0 software to test hypotheses. This study found that the board of commissioners monitoring and the board of directors monitoring have a significant positive relationship on audit fees, the existence of political connections in the company also gives a positive relationship on audit fees and strengthened the relationship between the board of commissioners monitoring and the board of directors monitoring on audit fees. This study is expected to inform stakeholders regarding board monitoring and political connections in audit fees paid by companies.]]>
<![CDATA[Analisis Dampak Faktor Fundamental Terhadap Pengembalian Saham Perusahaan Jasa Enjiniring dan Konstruksi ]]>
<![CDATA[Bambang Santoso]]>;
<![CDATA[Eka Anantha Sidharta]]>;
<![CDATA[Amalia Kusuma Wardini]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 1 (2021): Liquidity ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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<![CDATA[The purpose of this research is to partially analyze the effect of the company's profitability ratio (1) Current Ratio (CR), (2) Debt to Equity Ratio (DER), (3) Earning Per Share (EPS), (4) Net Profit Margin (NPM), (5) Price to Book Value (PBV), (6) Price Earnings Ratio (PER), and (7) Return On Equity (ROE) of stock returns on Engineering and Construction Services companies that have been listed on the Indonesia Stock Exchange (IDX) in the 2015Q1-2019Q2 period. This research method uses quantitative data obtained from the company's audited financial statements on the IDX during the 2015Q1-2019Q2 period. The number of samples used in this study were 10 companies (cross section). The sampling technique used is simple random sampling with criteria consisting of Engineering and Construction Services companies that have been listed on the Indonesia Stock Exchange, the company has the financial statement data for the 2015Q1-2019Q2 period (time series). Financial statement data was obtained from the official website https://idx.co.id/ during the 2015Q1-2019Q2 period. The population in this research is all of the Engineering and Construction Companies, listed on the IDX. Based on the criteria, there are 10 company samples (cross section). The regression model estimation technique using panel data is done through Common Effects Model, Fixed Effects Model, and Random Effect Model approaches.]]>
<![CDATA[Mitigasi Risiko Pembiayaan Terhadap Masyarakat Prasejahtera Pada Bank BTPN Syariah ]]>
<![CDATA[Noviendri Djalil]]>;
<![CDATA[Andreas Rafael]]>;
<![CDATA[Bahrul Rohman]]>;
<![CDATA[Iswandi Iswandi]]>;
<![CDATA[Wawan Santoso]]>;
<![CDATA[Arief Safari]]>;
<![CDATA[Ahmad Fakih Ijtihadi]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 1 (2021): Liquidity ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v10i1.776
<![CDATA[One of the essence of national development as stated in the fourth paragraph of the 1945 Constitution of The Republic of Indonesia Preamble is to create community welfare. To achieve this, the Bank Tabungan Pensiun Nasional Syariah (BTPNS) launched a financing product for people who are in the underprivileged category and generally have not been touched by banking services using sharia principles. Funding is given specifically to women who in fact have small businesses and have a business group of at least 5 people (groups). The distribution of this financing is definitely faced with various risks, such as financing risks and others. This study aims to determine the risk mitigation that must be carried out by Bank BTPN Syariah for financing provided to underprivileged people, so that these risks can be minimized. This research is a descriptive analysis study to see credit risk mitigation efforts conducted by Bank BTPN Syariah in order to minimize financing problem (Non Performing Financing) at the bank. Risk mitigation carried out by Bank BTPN Syariah to avoid financing problems by performing the procedure of giving financing which is tight, neat and structured and implementing 4 (four) pillars that are mutually sustainable in shaping the key character of customers consisting of brave attempted, discipline, hard work, and help each other.]]>
<![CDATA[Akuntabilitas Dalam Akuntansi dan Pelaporan Keuangan Pondok Pesantren di Indonesia ]]>
<![CDATA[Ahmad Baehaqi]]>;
<![CDATA[Nida Faradila]]>;
<![CDATA[Lutfi Zulkarnain]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 1 (2021): Liquidity ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v10i1.785
<![CDATA[This The purpose of this study is to analyze the implementation of accountability in accounting and financial reporting implemented by the Darunnajah Islamic Boarding School (PPDN). This study uses descriptive qualitative with a case study approach giving semi-structured interviews to key informants, observation and inquiry of supporting documents/evidence. Besides the interviews, this study also uses secondary data obtained from literature studies. The study indicates that the implementation of accountability in PPDN accounting and financial reporting have been running quite well, but still needs improvement. The finance department at PPDN does not have an accounting/finance background and is in charge of recording cash / bank transfers through the Darunnajah Smart System and B-Ware application systems. The financial statements are prepared by PPDN internal auditors with accounting backgrounds with reference to PSAK 45.]]>
<![CDATA[Kualitas Layanan Klaim Asuransi yang Dibayarkan terhadap Kepuasan Nasabah Asuransi Allianz Syari'ah Jakarta (Area Tangerang) ]]>
<![CDATA[Herlini Herlini]]>;
<![CDATA[Eka Desiyanti]]>;
<![CDATA[Maria Dewi]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 1 (2021): Liquidity ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v10i1.819
<![CDATA[Allianz Syari'ah (Allysa) Insurance is one of the insurance units within the Allianz insurance company whose primary business activity is to prosper the people, both individually and socially. Through the insurance products offered by Allysa, a customer is given the freedom to choose the type of insurance that suits his needs. However, often in providing the needs of its customers, some things must be considered, namely the quality of service and customer satisfaction. In this study, researchers tried to research the quality and customer satisfaction of Allianz Islamic insurance. Using the cluster sampling method and the Isacc table, the number of samples was only 32 respondents, then processed using several existing statistical tests.]]>
<![CDATA[Strategi Organisasi Dalam Memberdayakan Karyawan Milenial Untuk Menjadi Unit Kerja Percontohan ]]>
<![CDATA[Inta Hartaningtyas Rani]]>;
<![CDATA[Ali Chaerudin]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 1 (2021): Liquidity ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v10i1.863
<![CDATA[This study analyzes the HRD strategy, especially in the recruitment system, empowerment (human development) effort, performance appraisal, and rewards program. The employee empowering process of BRI Tangcity as the best service excellence branch is deeply examined to formulate the HRD strategies in empowering millennial employees (80% of BRI Tangcity employees are millennials). This study uses a comparative descriptive research model through in-depth interview techniques in gaining information related to HRD strategies and the achievement of "the best service excellence" of BRI Tangcity. The service excellence elements in this study are quantified into financial indicators according to the assessment guidelines applied by Bank BRI to be more scalable and comparable.]]>
<![CDATA[Efektifitas Kinerja Keuangan Zakat Bank Umum Syariah di Indonesia ]]>
<![CDATA[Supami Wahyu Setiyowati]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 1 (2021): Liquidity ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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<![CDATA[The performance evaluation of zakat institutions was previously limited to the Allocation To Collection Ratio (ACR). The development of measurement performance of zakat managers has now changed to assess the overall performance of the activities of zakat management institutions. In the assessment of the performance, there are five measurement ratios. This study aims to reveal the effectiveness of the performance of Islamic Commercial Banks in Indonesia in its efforts in the collection and distribution of zakat funds. This research uses a descriptive qualitative approach. It collects data on the source and uses zakat funds in 14 Sharia Commercial Bank Annual Reports for a period 2016 to 2018. The analytical tool used to measure financial performance is to use a 2 Ratio Analysis relevant to the conditions in Sharia Commercial Bank, i.e., Activity Ratio and Growth Ratio. The results showed that the Sharia Commercial Bank Zakat Fund Activity Ratio showed good performance but decreased performance yearly. Also, the ratio of Zakat Funds for Islamic Commercial Banks still has poor performance. If there is no significant improvement in the management of zakat funds, it could impact the reputation of the Sharia Commercial Bank in Indonesia.]]>
