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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
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Search results for , issue "Vol 5 No 2 (2016)" : 8 Documents clear
Ukuran Perusahaan, Jenis Opini Audit, Ukuran KAP, Ukuran Dewan Komisaris, Dan Ukuran Komite Audit Serta Audit Delay Pada Industri Perbankan Yang Listing Di Bursa Efek Indonesia Sri Ambarwati; Kartika Nirwana Putri
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 2 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i2.47

Abstract

The purpose of this research is to analyze impact of firm size, type of audit opinion, reputation of audit firm, board of commissioner’s size, and committee audit size either partially or simultaneously significant influence toward audit delay in Banking Industry that listed on Indonesian Stock Exchange. The research from 2011 until 2014. Sampling method that used is purposive judgement sampling method. Of the 41 companies that are trading at the Indonesian Stock Exchange from 2011 until 2014, there were 28 companies that meet the characteristics of the sample that have determined. Data used in this research is financial report from each firm that published in the website www.idx.co.id. Process of data analysis performed with the assumption classic, multiple regression analysis and hypothesis testing. The result in research show partially, firm size, reputation of audit firm, and board of commissioner’s size havesignificant toward audit delay. Where as type of audit opinion and committee audit size are not influence toward audit delay.
Penerapan Good Corporate Governance Pada Nazhir Tunai Yang Terdaftar Di Badan Wakaf Indonesia Studi Kasus Di Tabung Wakaf Indonesia Dan YPI Wakaf AL Azhar Dede Dahlan
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 2 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i2.50

Abstract

There are many understanding of society, that cash waqf it should not be legal. So is the trust factor of people's money management institutions waqf (Nazhir) is still a constraint. Research conducted in Tabung Wakaf Indonesia (TWI) and Wakaf Al Azhar this analysis method, namely the principles of Good Corporate Governance (GCG). Here researchers using purposive sampling, followed by giving a score using the Likert Scale. To determine whether the data obtained in the field is valid or not, the researchers used a method tri angular source. The results of the assessment of GCG in TWI and Wakaf Al-Azhar obtain a total score of at Tabung Wakaf Indonesia amounting to 3.15. Then the bias is said that the implementation of GCG at TWI and Wakaf Al-Azhar declared "GOOD ENOUGH". While the results of the evaluation tri angular mention, that the data obtained from the results of research in the field both TWI and in Wakaf Al-Azhar, when compared with the corporate governance principles can be declared invalid according to the KNKG.
Determinan Nilai Perusahaan Dengan Transparansi Informasi Sebagai Pemoderasi Nilda Tartilla; Darmansyah Darmansyah; Choirul Anwar
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 2 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i2.51

Abstract

This study aimed to examine the effect of tax planning and mechanisms of good corporate governance (GCG) to corporate value and to test the effect of transparency of information on the influence of tax planning and mechanisms of good corporate governance (GCG) with the value of the company. The population in this study manufacturing consumer goods industry sectors listed on the Stock Exchange in 2012-2015. The sampling method using purposivesampling with a final total sample of 68 companies. The analysis technique used is Moderating Regression Analysis (MRA). The analysis showed that the independent variables are tax planning, managerial ownership, institutional ownership, and audit quality have no effect on firm value. While the composition of the independent board positive effect on firm value. Tax planning and mechanisms of good corporate governance (GCG) jointly affect the value of the company, as well as the transparency of information can weaken the influence between tax planning and mechanisms of good corporate governance (GCG) to corporate value.
Penerapan Cadangan Kerugian Penurunan Nilai, Pendapatan Murabahah Dan Kinerja Keuangan Pada Bank Umum Syariah Tahun 2014 Muji Suhartini; Saiful Anwar
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 2 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i2.52

Abstract

Provision Impairment Loss (CKPN) is allowance for value assets after there is an impairment less than the beginning balance. The calculation of CKPN is divided into two methods, they are individual and collective. The researcher used analysis as instrument of the research, that was structural equation modeling (SEM). The research was examined the effect of CKPN to Murabahah Income and Financial Performance that consists of four variables, they are NIM/NCOM, NPF, ROE, and ROA. The researcher used the data from 11 General Syariah Bank in 2014. The researcher used SEM method with alternative Partial Least Square (PLS) and used SmartPLS 1.0 application. The result showed that CKPN was effected for the level of Murabahah Income and Financial Performance at General Syariah Bank in 2014. The statistical result of the first hypnotical test was 0,951 with T-Statistic 55,884, it meant that those number was more than T-Table 2.326 or in other words Hypothesis 1 (H1) was accepted. The result of second hypnotical was 0,689 with T-Statistic 25,687 and more than T-Table 2.326 or in other words Hypothesis 2 (H2) was accepted.
Dana Pihak Ketiga, Rasio Kecukupan Modal, Pembiyaan Bermasalah, Dan Tingkat Pengembalian Investasi Pada Pembiayaan UMKM Oki Irawan; Jafril Khalil; Riawan Amin
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 2 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i2.53

Abstract

This study aims to determine the effect of third party funds, capital adequacy ratio, problem financing, and return on investment on MSME financing with case studies at Bank Muamalat, Bank Syariah Mandiri and Bank Syariah Mega. This study uses multiple linear regression analysis. The results of this study indicate that the independent variables (the amount of third party funds, capital adequacy ratio, non perfoming financing, return on assets) as a whole contribute or contribute to the dependent variable (financing of SMEs) of 73.6% and the remaining 26.4% of other variables Not included and examined in the equation.
Strategi Promosi Dan Alasan MahasiswA Memilih Program Perkuliahan Karyawan Pada Konsultan Perguruan Tinggi (KPT) Di Jakarta Asriyal Asriyal; Tito Siswanto; Yanti Budiasih
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 2 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i2.54

Abstract

As a developing country and become one of the most populous countries, Indonesia is considered as a potential market by foreign universities from various parts of the world, both Asian countries, Europe and America who participated in promoting universities in Indonesia on a large scale. This article is written to investigate the promotion and to describe and review the implementation of promotional strategies undertaken by higher education consultant (KPT)in DKI Jakarta. In this study used the analysis of the index technique that describes the respondents on the items of questions posed. Scoring technique used in this research is with a maximum score of 5 and a minimum of 1. Promotional strategies undertaken by the KPT is highly internet marketing based. Internet serve as the main promotional media in addition to other supporting media. Even the use of the internet served as a medium to bring in and also receive the arrival of prospective students.
Harga, Brand Image, Dan Atribut Produk Serta Pengaruhnya Terhadap Keputusan Pembelian Smartphone Berbasis Android Siti Maryama; Yayat Sujatna
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 2 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i2.55

Abstract

The purpose of this study is to: (1) analyze the influence of brand image on purchase decisions android smartphone; (2) analyze the effect of price on purchase decisions android smartphone; and (3) analyze the influence of product attributes on purchase decisions android smartphone; (4) analyzing the influence of brand image, price, and product attributes together on purchasing decisions android smartphone. The method used is descriptive-quantitative. Place of research on campus of STIE Ahmad Dahlan Jakarta with a sample of the regular students majoring in management and accounting. Slovin sample is determined by the formula. The research variables teridiri of Price, Brand Image, Product Attribute, and Purchase Decision. Analysis technique using classical assumption, F test, t test. Previous research instruments testing using validity and reliability test. The results of these empirically concluded that: (1) the price sginifikan influence on purchasing decisions android smartphone; (2) brand image significantly influence purchasing decisions android smartphone; (3) product attributes significantly influence purchasing decisions android smartphone; and (4) the fourth brand image, price, and product attributes together significantly influence purchasing decisions android smartphone. The posibble reason are discussed in this article.
Konsep Soul Share Pada Pemasaran Syariah Baitul Maal Wat Tamwil (BMT) Di Banten Mulyadi Mulyadi
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 2 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i2.56

Abstract

The purpose of this study was to determine and analyze in depth the concept of soul share the marketing of Shariah BMT in Banten. The method used is descriptive qualitative with phenomenological approach. Phenomenological study tries to explain or reveal the meaning of a concept or phenomenon based on the experience of consciousness that occurs in some individuals. The samples were consist of 6 BMT in the province of Banten, namely: BMT Great Mosque of Serang, Pandeglang BMT BMT Darul Falah EL-STIEM Kota Tangerang. BMT Al-Qoryah Anyer Serang regency, BMT Bina Tijaroh Cilegon and BMT La-Syakka Lebak. The analysis technique used is to use interactive model. In the analysis model, there are three (3) components of the analysis, namely: data reduction, data display and conclusion. The results of this study revealed that the concept of soul share in marketing of Shariah BMT in Banten is: Honesty as a capital BMT in getting the trust of the public, and transparency. With customers increasingly believe in the sincerity of BMT, BMT at the boarding school does not have a human resources professional, because its organizer doubles as a cleric and lectures, while at BMT has been a professional market. BMT friendship is a strategy to mantain customers satisfaction and keep in touch with customers.

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