cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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 10 Documents
 1 
Search results for , issue "Vol 10 No 2 (2021): Liquidity" : 10 Documents clear
Analisis Tingkat Kesehatan Bank Umum Syariah Dan Bank Umum Konvensional Di Indonesia Berdasarkan Risk Profile, Good Corporate Governance, Earning And Capital (RGEC) Ma'rifatul Hikmah; IGN Oka Widana
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.867

Abstract

This study aims to compare health levels of Islamic Commercial Banks and Conventional Commercial Banks in Indonesia using descriptive methods. This study uses a measure of Risk Profile, Good Corporate Governance, Earning And Capital (RGEC), where the Risk Profile is measured using the NPL / NPF and LDR ratios, Good Corporate Governance uses the self-assessment results reported in the FSA, Earning uses the ROA ratio and Capital Using the CAR ratio. The comparison results show differences in the soundness of the Sharia Commercial Banks with Conventional Commercial Banks, which generally indicate that the soundness of Sharia Commercial Banks is healthier.
Strategi Penanganan Risiko Operasional Pemasaran Beras Pada Umkm Selaras Makmur Trijaya Widya Puspita Sari; Gusganda Suria Manda
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.991

Abstract

Rice in Indonesia is positioned as a strategic commodity, both from an economic and socio-political perspective, because rice is a staple food for 95% of Indonesia's population, providing employment opportunities and a source of income for around 21 million farm households, and around 30% of the total expenditure of poor households. allocated for rice. Micro, small and medium enterprises (MSMEs) are businesses that play an important role in the national economy. At this time, MSMEs are intensively run in various regions in Indonesia. One of the regions that run the business is Karawang, one of which is in the rice marketing business. Marketing strategy is a form of plan to determine the success of a company in marketing its products. UMKM Selaras Makmur Trijaya is one of the rice mills. These businesses want to expand their market share. Therefore, the right marketing strategy is needed from the results of understanding the strengths and weaknesses, as well as opportunities and threats to expand the distribution area beyond its territory. risk identification is the first step to identify operational marketing problems in the downstream tea industry of PTPN VIII. By using the Z-Score and Value at Risk (VAR) Method, it will show the results of the probability and impact of operational risk marketing. Preventive and mitigation strategies can handle this company for the expected sales growth up.
Pengaruh Kondisi Keuangan Perusahaan, Debt Default, Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern (Studi Kasus Pada Perusahaan Sektor Aneka Industri Yang Tercatat Di Bursa Efek Indonesia Tahun 2015 - 2019) Irawati Sardi; Silvi Reni Cusyana; Amrizal Amrizal
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.1016

Abstract

The influence of Financial Condition, Debt Defualt, and Audit Opinions of Prior Year of the acceptance of Going Concern Opinios in the miscellaneous sectors listed at Indonesia Stock Exchange in the year 2015 - 2019. South Tangerang. Under the guidance of Mrs. Silvi Reni Cusyana S.E., M.Ak. This study aims to examine the influence of financial condition, debt default, and audit opinions prior year in the miscellaneous sectors of the acceptance going concern opinion. This study using secondary data sources with two data collection techniques, using financial document and literature review. The result of this study regarding financial condition has a significant ef ect to acceptance of going concern audit opinions. Debt default and audit opinions of prior year do not have significant ef ect to acceptance of going concern audit opinions in miscellaneous sectors listed at Indonesia stock exchange in the year 2015 - 2019
Pengaruh Faktor Kesadaran Halal, Harga, Pelayanan Dan Religiusitas Terhadap Keputusan Pembelian Orichick Di Kota Semarang Iqbal Esa; Fuad Mas’ud
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.1038

Abstract

Indonesia is one of the potential countries in terms of the Muslim consumer market, this is evidenced by the high Muslim population that reaches 209.12 million or around 87% of the total population. The influence of kesadaran halal in society is still considered less than optimal. The culinary business continues to increase, but in fact the halal certification that guarantees the halal haram of a product is still minimal, plus the increasing buying interest of consumers in Semarang City for ready-to-serve products (franchises) which are generally still controlled by foreign parties.This research is a form of quantitative method that is distributed through a questionnaire. The population in this study were Muslim student consumers who had bought and eaten OriChick products in the city of Semarang. The total sample was 100 respondents with a purposive sampling approach. This study uses multiple linear regression analysis techniques where the data is processed using SPSS Statistics 23. The results of the analysis show that the impression of price and ic religiosity has a positive and significant effect on purchasing decisions. Meanwhile, kesadaran halal and service quality variables do not have a significant effect on purchasing decisions. Simultaneously the results of kesadaran halal, price impressions, service quality and ic religiosity have a simultaneous effect on purchasing decisions. The result of the R square value test of 0.346 shows that 34% of purchasing decisions can be explained by independent variables and the remaining 66% is explained by other factors outside the research
Risiko Kecurangan Laporan Keuangan Pemerintah Pada Masa Pandemi Covid-19 Thadeus Fransesco Quelmo Patty; Lilis Ardini
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.1076

Abstract

The purpose of this paper is to find out what risks of fraud that arise during the preparation of government financial reports during the COVID-19 pandemic. This type of research used by researchers is a descriptive qualitative type. In conducting a library research (library research, literature review, literature research) a series of studies relating to the method of collecting library data, or research whose research objects are explored through various library information (books, encyclopedias, scientific journals, newspapers, magazines, and documents) . The results of the study stated that the COVID-19 pandemic posed several risks for ministries / institutions (K / L) in carrying out their duties and functions, including in preparing financial reports. There are five risks faced by Ministries / Institutions in preparing financial reports in the midst of a pandemic crisis, namely strategic, moral hazard and fraud, operational, compliance, and presentation.
Geographical Condition And Port Development Zhein Adhi Mahendra Setiawan; Yuichiro Yoshida
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.1110

Abstract

The first-time purposely build container ships introduced in 1967 with a draft of 9 meters, and now, newer container ship drafts can reach 16 meters and more. The development of the container ship dimension is rapid. Ports respond to these changes and keep up with the more significant size and a deeper draft of the new container ship design. Ports are developing their infrastructure from installing gantry cranes to dredge their seafloor. This research reviews that phenomenon and studied how ports adapt to the changing container ship dimension, especially for Post Panamax container ships built for efficiency. To do that, we use an exogenous variable of ports' depth from 1972 to 1985 before the ports knew that they would need deeper depth to accommodate such ships. We find that ports with actual depth more or equal to 13.716 meters is significantly affected port to accommodate Post Panamax container ship in this present time. The scope of this research is to show how a port responds to the change of the dimension of a container ship. Nevertheless, this research can be a steppingstone to measure the causality of trade that never has been done correctly before by introducing an exogenous variable that is strong, which port’s depth regarding the Post Panamax container ship draft.
Implementasi Sistem Informasi Akuntansi Persediaan Obat-Obatan Pada Rumah Sakit PKU Muhammadiyah Gamping Sleman-D.I. Yogyakarta Sofia Nur Arifin Maulana; Diska Arliena Hafni
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.1147

Abstract

This study aims to analyze the accounting information system for drug supplies at PKU Muhammadiyah Gamping Hospital. The employed research method was descriptive qualitative research. Data sources were from secondary and primary data. Based on the results of the study, it can be concluded that the accounting information system for drug supplies at PKU Muhammadiyah Gamping Hospital has been running well because the existing system can provide the required information. However, there are still weaknesses; namely, the physical activity is not maximal; the warehouse stock card does not include an expiration date. In addition, the hospital has not made 4 copies of an official report on the drug disposal following the Minister of Health Regulation (Permenkes) Number 73 of 2016 concerning Pharmaceutical Service Standards in Pharmacies.
Pengaruh Employer Branding Dan Employee Engagement Terhadap Turnover Intention Generasi Z Pada Industri FMCG Fabriana Puspaning Utami; Tito Siswanto
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.1327

Abstract

The design used in this research is associative quantitative research, with data collection using field research and literature study. Based on data testing, the results obtained for each variable, namely the employer branding variable (X1), were declared valid based on the outer loading value on all instruments > 0.07, then the value obtained in the Average Variance Extracted (AVE) showed a value > 0.5, then on the composite reliability value shows the results > 0.7 and the Cronbach's alpha value is > 0.6. The employee engagement variable is declared valid based on the outer loading value on all instruments is > 0.7, then the value obtained in the Average Variance Extracted (AVE) shows a value > 0.5, then the composite reliability value shows the result > 0.7 and Cronbach's alpha value is > 0.6 . The turnover intention variable is declared valid based on the outer loading value on all instruments is > 0.07, then the value obtained in the Average Variance Extracted (AVE) shows a value > 0.5, then the composite reliability value shows the results > 0.7 and Cronbach's alpha value is > 0.6. Then based on testing the path coefficient value on the employer branding variable on turnover intention, the original sample value was -0.376, and the t-statistic value was 3.481. Employee engagement variable on turnover intention, the original sample value is -0.321 with a t-statistic value of 2.409. Furthermore, based on the results of the calculation of Fcount, a value of 24,361 is obtained. So it can be stated that there is a strong or significant influence between employer branding and employee engagement on the turnover intention of Generation Z in the FMCG industry.
Pengaruh Investment Opportunity Set, Good Corporate Governance Dan Financial Leverage Terhadap Nilai Perusahaan (Studi Empiris Perusahaan LQ45 Yang Terdaftar Di BEI Periode 2016-2020) Kinanti Indah Rachmadhita; Yeni Oktaviani
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.1354

Abstract

This study aims to examine the effect of IOS, GCG and Financial Leverage on firm value with a quantitative approach to 26 LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling method used purposive sampling with predetermined criteria. The data analysis method used was panel data regression analysis with the help of the EViews 9 application. The results showed that IOS had no significant effect on firm value with tcount of 0.389740 with a probability value of 0.6974 > 0.05. GCG as proxy using Managerial Ownership, Institutional Ownership, Board of Commissioners and Audit Committee has no effect on firm value with tcount less than ttable value > 1.97928 with significant value < 0.05. Simultaneously, IOS, GCG and Financial Leverage have no effect on firm value with Fcount 0.213503 < Ftable 2.29 and with a probability value of 0.971933 > 0.05.
Consumer Behaviour In Purchasing Of The Online Agricultural Products Widya Fitriana; Zednita Azriani; Rika Hariance
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.1470

Abstract

This study aims to analyze the factors that influence consumer purchasing agricultural products online. .We observed three West Sumatra cities with internet access above the provincial average. Suspected individual, socio-demographic and cultural factors influence agricultural consumer behavior. This study surveyed 100 respondents by accident in the three cities. Data analysis was carried out using a logit analysis approach. The results showed that individual factors significantly affected consumer behavior while demographic and cultural factors had no considerable impact. Consumers who have regular incomes and fixed jobs have substantial opportunities to purchase agricultural products online because they are considered more effective and provide a lot of convenience during their busy activities.

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol 10 No 2 (2021): Liquidity Vol 10 No 1 (2021): Liquidity Vol 9 No 2 (2020): Liquidity Vol 9 No 1 (2020) Vol 8 No 2 (2019) Vol 8 No 1 (2019) Vol 7 No 2 (2018) Vol 7 No 1 (2018) Vol 6 No 2 (2017) Vol 6 No 1 (2017) Vol 5 No 2 (2016) Vol 5 No 1 (2016) Vol 4 No 2 (2015) Vol 4 No 1 (2015) Vol 3 No 2 (2014) Vol 3 No 1 (2014) Vol 2 No 2 (2013) Vol 2 No 1 (2013) Vol 1 No 2 (2012) Vol 1 No 1 (2012) More Issue