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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 8 Documents
 1 
Search results for , issue "Vol 4 No 2 (2015)" : 8 Documents clear
Measuring Of Banking Performance Based On Job Satisfaction For Conventional (STATE) Banks In Indonesia Amrizal Amrizal
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 2 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i2.67

Abstract

Dalam penelitian ini saya mengukur kinerja perbankan berdasarkan konsep kepuasan kerja (job satisfaction). Job Satisfaction disusun menjadi lima indikator, yaitu: achievement (JS1), recognition (JS2), work itself (JS3), responsibility (JS4) dan advancement (JS5). Hasil penelitian menunjukan bahwa Job Satisfaction secara signifikan dipengaruhi oleh lima indikator itu. Nilai dari masing indikator sebagai berikut: JS1=>JS = 0.7753, JS=> JS2 = 0.7464, JS=>JS3 = 0.7647, JS => JS4 = 0.8402 dan JS => JS5 = 0.7843. Rata-rata korelasi job satisfaction terhadap indikatornya adalah 0,7822. Artinya bahwa job satisfaction merupakan perspektif yang membutuhkan perhatian bagi manager bank.
Penyusunan Anggaran Per Unit Kerja Asosiatif Dengan Anggaran Berbasis Kinerja? Andilo Tohom
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 2 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i2.68

Abstract

The process of preparing government agency budget can not be separated from the proposed work plan and budget of the division in government agencies based on its duties and functions. Each proposed activities, outputs and budget required then compiled into the budget of upper unit up to the level of Ministries/Agencies/Government. Nevertheless, it should be referred to objectives to be achieved by the government. A proper understanding of the principle of 'money follow function "is inherent in the notion of performance based budgeting should be owned by the parties involved in the budgeting process. Performance-based budgeting is governed by different provisions of the budget in our country, stressing the importance of the alignment of the activities/programs funded from the state budget with government targets. The literature study presented in this paper is aimed to provide important insight for government entities when preparing the budget.
Faktor-Faktor Yang Mempengaruhi Praktik Perataan Laba Pada Industri Properti Di Bursa Efek Indonesia Henny Mulyati
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 2 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i2.69

Abstract

This research is to determine the influence of firm size, reputed auditor, ROA, institutional ownership, managerial ownership, net profit margin, financial leverage on income smoothing for property companies listing in Indonesian Stock Exchange. The data used in this study is secondary data by purposive sampling method. The number of samples used are 24 companies using multiple regression analysis. This results showed that partially there are significantly influence between firm size, reputed auditor and managerial ownership. The other variables i.e ROA, managerial ownership, net profit margin, financial leverage are not significantly influence income smoothing.
Return On Assets, Debt To Equity Ratio, Asset Growth Dan Dividend Payout Ratio Tahun Ssebelumnya Studi Pada Perusahaan Di Jakarta Islamic Index Rembulan Rahmadia Fitri; M. Nadratuzzaman Hosen
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 2 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i2.70

Abstract

Start from DPR (Dividend Payout Ratio) as the benchmark that a way to indicate how much investor could get from investing his capital on a public company. As we know that many public company in Indonesia was registered in Jakarta Islamic Index also need to share some of their profit to their investors. DPR is one of the most investor consideration before investing in stock of public company. There are financial variables that could determine DPR such as ROA, DER, asset growth, and DPR a year before. The objects of this study are companies that listed on Jakarta Islamic Index on 2009–2014 period. Selection of the samples in this study using purposive sampling method and found 10 companies fit the criteria that obtained from Indonesia Stock Exchange. This study is using common-effect-panel data regression analysis. Adjusted R-square value in this study is 72.88%. DPR t-1 is partially have significant effect positively on DPR with regression coefficient value of 0.437055. However, DER partially have no effect on the DPR. Variables that affect most on DPR is DPR t-1.
Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Darmansyah Darmansyah
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 2 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i2.71

Abstract

This study aimed to evaluate the financial performance of banks in terms of Return on Assets. Besides how big a factor the Capital Adequacy Ratio (CAR) , Loan to Deposit Ratio (LDR), Non Performing Loan (NPL), Operational Cost Ratio (BOPO), Net Interest Margin (NIM) affect the rise and fall of Return on Assets (ROA). Population of this study are bank listed companies in Indonesia Stock Exchange (IDX). Analysis technique of data used multi linear regression of ordinary least square and hypotheses test used t statistic for testing partial regression coefficient and F statistic for testing simultaneous influence at level of significance 5%. This research demonstrated that BOPO) and NPL partially have significant influence negative towards ROA. Then for NIM partially have significant influence positive towards ROA. On the contrary, the CAR and LDR partially have no significant influence towards the ROA. The research also shows that NIM coefficient become largest coefficient values and have the biggest significant influaences. Simultaneously, the CAR, LDR, NPL, BOPO and the NIM has significant influence towards the ROA of Bank companies in IDX.
Umur, Tingkat Pendidikan, Penghasilan Bruto, Moral Dan Kepatuhan Pembayaran Pajak Isthi Wahyuning Tyas
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 2 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i2.72

Abstract

The issues discussed in this study was the influence of age, educational level, gross income and moral for the tax payment compliance. The purposes of the study are finding the empirical evidence on: (1) the effect of age on the taxpayer compliance of tax payments; (2) regarding the effect of education on adherence tax payments; (3) the effect of the gross income of the taxpayer compliance of tax payments; and (4) regarding the moral influence taxpayer to the tax payment compliance. This type of research is the quantitative study of causality. The population in this study is the individual taxpayer entrepreneur in Ciputra Mall. The selection of the sample with convenience sampling method. Types of data used is the data subject, and data sources used are the primary data. Data collection method used is by using a questionnaire distributed to 100 respondents. The analysis used is multiple regression analysis. The results showed that (1) age taxpayer has positive and significant effect on adherence to pay tax; (2) education taxpayer has positive and significant effect on adherence to pay tax; (3) gross income taxpayer has positive and significant effect on adherence to pay tax; and (4) moral taxpayer has positive and significant impact on adherence to pay taxes.
Kinerja Kemandirian Keuangan Lembaga Keuangan Mikro (LKM) Berbasis Perempuan Studi Pada Wilayah Pesisir Kabupaten Tangerang Mukhaer Pakkanna
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 2 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i2.73

Abstract

The one of the formal financial media that can reach (outreach) and welfare of poor rural communities is through MFIs (Microfinance Institutions). Of course, the MFI is the ‘healthy’ and financially independent. This study aims to reveal the performance of financial independence (MFIs semi-formal, especially the cooperative of the female members based) on the fishery area, North Tangerang, Banten. In addition, it also reveals the performance of MFIs in increasing the coverage to members. Hence, to address the issue of technical guidelines on the use of performance indicators (sustainability) of financial from regulation of the Minister of Cooperatives and Small and Medium Enterprises republic of Indonesia No. 20/Per/M.KUKM/XI/2008 and indicators organized by Ledgerwood (1999). The research found the fact that the MFI fishing communities (coastal) recorded the ‘healthy’category (KCP Pakuhaji = 93.40, KCP Mekar Baru = 85.90 and KCP Mauk = 79.90). In addition, the size of the financial health also seen a low level of bad debts (nonperforming loan) on a MFIs semi-formal members. The low nonperforming loan strongly associated with the institutional capacity to implement financing programs that already in the early design and is compatible with the wishes of the members.
Komitmen Organisasi Dan Intention To Quit Karyawan Perbankan Syariah Mujahid Quraisy; Mukhaer Pakkanna
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 2 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i2.74

Abstract

This study intends to explore the issue of employees’voluntary turnover at the stage of intention to quit, by testing the effect of the variables of psychological determinants (labor relations), i.e. organizational commitment, social commitment, religious commitment, and spiritual well-being as variables that allegedly can affect the intention to quit. Based on the differencece test of t-test, the findings of the study include five things. First, there was significant difference in the intention to quit of human resources in Islamic banks and non-Islamic banks. The average of the intention to quit of Islamic banks human resources was lower than that of the non-Islamic banks. Secondly, there was no significant difference between the organizational commitment of the human resources of Islamic banks and non-Islamic banks. Third, there was significant difference in the social commitment of the human resources of Islamic banks and non-Islamic banks. The average of the social commitment of the human resources of Islamic banks was higher than that of the non-Islamic banks. Fourth, there was significant difference in the religious commitment of the human resources of Islamic banks and non-Islamic banks. Fifth, there was significant difference in the spiritual well-being of the human resources of Islamic banks and non-Islamic banks.

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