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Pitri Yandri
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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 8 Documents
 1 
Search results for , issue "Vol 7 No 1 (2018)" : 8 Documents clear
Model Pembiayaan Syariah Untuk Perkembangan Perkebunan Kopi di Kabupaten Bener Meriah Ali Muamar; Jafril Khalil; Manager Nasution; Arief Safari; Riawan Amin; Aries Muftie
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 1 (2018)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v7i1.171

Abstract

This study was conducted to examine the effect of Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) to Divident Payout Ratio (Parliament) partially on manufacturing companies listed on Indonesia Stock Exchange period 2011-2015. In addition, to test the feasibility of regression model, the influence of Free Cash Flow Ratio, Debt Equity Ratio (DER), Institutional Ownership, Employee Welfare and Price Earning Ratio (PER) to Divident Payout Ratio (DPR) simultaneously at manufacturing company listed on Bursa Indonesia Securities period 2011-2015. The population in this study are 146 manufacturing companies that have been and still listed in Indonesia Stock Exchange period 2011-2013. The sampling technique used was purposive sampling and obtained sample of 42 companies. Data analysis technique used is by using multiple linear regression test. The results showed that Free Cash Flow Ratio, no significant effect on Divident Payout Ratio (DPR). Debt Equity Ratio (DER) has a negative and significant influence on Divident Payout Ratio (DPR), Institutional Ownership has a significant positive effect on Divident Payout Ratio (DPR), Employee Welfare and Price.
Peran Pembiayaan Dalam Meningkatkan Jumlah Mitra UMKM Asep Soufian; Saiful Anwar; Manager Nasution; Arief Muftie; Riawan Amin; Aries Safari; Jafril Khalil
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 1 (2018)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v7i1.172

Abstract

The number of BMT Al Munawwarah partners since 1996 - December 2015 reached 2,803 business units. The large number of BMT Al Munawwarah partners is the cumulative amount of each financing channeled by BMT Al Munawwarah, covering the financing of the musyarokah, mudhorobah, murabaha and ijaroh schemes. It is not known which financing products are more potent in influencing the number of BMT Al Munawwarah partners.To find out the products that potentially influence the number of BMT Al Munawwarah partners, using model model of Multiple Linear Regression (MLR) Linear Logarithm function (Log-lin).The results show that the number of BMT Al Munawwarah partners is significantly influenced by the Ijaroh financing scheme, while for other products, musyarokah, mudhorobah and murabaha does not significantly affect the number of partners. This means that the Ijaroh system is very instrumental to the increasing number of BMT Al Munawwarah partners.
Analisis Perbandingan Manajemen Keuangan Ojek Online Dan Ojek Reguler Studi Kasus Kecamatan Duren Sawit Jakarta Timur M. Koesmawan; Darwin Erhandy; Dede Dahlan
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 1 (2018)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v7i1.173

Abstract

In order to meet the needs of living which consists of primary as well as secondary needs, human can work in either a formal or an informal job. One of the informal jobs that is became the subject of this research was to become an ojek driver. Ojek is a ranting motorcycle. Revenue of ojek drivers, accordingly, should be well managed following the concept of financial management. This research was conducted for the driver of the online motorcycle drivers as well as the regular motorcycle drivers they are called “The Ojek”. Ojek’s location is in Kecamatan (subdistrict) Duren Sawit, East Jakarta with 70 drivers of ojeks. The online ojeks earn an average of Rp 100,000 per day, can save Rp 11,000 to 21,000 per day, while, the regular ojek has an average income per day slightly lower amounted to Rp 78,500, this kind of ojeks generally have other businesses and always record the outflow of theirs money. Both the online and regular ojeks feel a tight competition in getting passengers, but their income can help the family finances and both ojeks want a cooperative especially savings and loans, especially to overcome the urgent financial difficulties. Almost all rivers, do not dare to borrow money. They are afraid of can not refund the money as scheduled.
Free Cash Flow, Kinerja Internal, Dan Pengaruhnya Terhadap Nilai Perusahaan Irma Sari Permata; Nana Nawasiah; Trisnani Indriati
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 1 (2018)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v7i1.174

Abstract

The purpose of this study is to answer the phenomena that occur both theoretical phenomena and the empirical phenomenon of potential internal conflicts to the free cash flow of the company and its use for the benefit of increasing corporate value. Such internal conflicts require an appropriate settlement so as not to affect the company's failure. This study examines the role of dividend policy and ownership structure in moderating the relationship between free cash flow and firm value on manufacturing companies listed on BEI as many as 236 companies using randon sampling method. Free cash flows, profitability, firm size have a significant effect on company value while company growth has no significant effect. Dividends and majority ownership and managerial moderate free cash flow against corporate value. The results of this study are expected to generate alternative solutions to free cash flow problems and increase the value of the company.
Penilaian Likelihood Risiko Fraud Dalam Manajemen Pemerintahan Mustofa Kamal
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 1 (2018)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v7i1.176

Abstract

This study aims to determine the likelihood level of fraud risk in the planning, organizing, actuating, controlling (POAC) aspects of government agencies and gives an example of fraud risk ranking list. Qualitative research method used with survey technique to 83 respondents of training participants in education center and supervision training of BPKP. Respondents rated likelihood on fraud risk in the POAC aspect. The results show that 8 fraud risks in POA with likelihood levels are frequent/often occurring and 31 fraud risks in POAC with likelihood levels have occurred. This suggests there is an increase in the likelihood of POA fraud risk, often occurring, from previous studies (BPKP, 2004), have occurred.
Implementasi Artificial Neural Network Dalam Memprediksi Pembiayaan Bermasalah Pada BMT Al Munawwarah Siti Chodijah; Saiful Anwar
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 1 (2018)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v7i1.177

Abstract

The percentage of non-performing financing in BMT Al Munawwarah at 2016 exactly high for every month, so should be taken a method to predict the quality of financing before filing a customer applicant approved. An Artifical Neural Network (ANN) is processing of information system has characteristic similar biology neural network, ANN used to predict because the good approachment ability toward unlinear. This research attempts to design software to predict the quality of financing with the ANN method. Based on the results of training with training datasets 276 data and validation datasets 91 data, using architecture with 1 hidden layer and 164 neurons, iteration 2000, and retrain 10 times, produce results the accuration of application 82%. With the test datasets 91 data, applications can recognize the test datasets about 75 data. Based on these results, ANN can be used to predict the quality of financing.
Retail Mix Dan Kepuasan Konsumen Minimarket Siti Maryama; Yayat Sujatna
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 1 (2018)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v7i1.178

Abstract

The purpose of this study is to (1) analyzing the level of retail mix consumer satisfaction; (2) analyze the dominant variable in retail mix consumer satisfaction; (3) analyze the difference of retail mix consumer satisfaction performed. The observed of the retail industry is Alfamidi and Indomaret. The study was designed into a descriptive-quantitative method. The source of primary data obtained from the questionnaire of 100 respondents. The formulating variable of retail mix includes: merchandise assortments, pricing, customer services Store design and display, communication mix, and location. Data analyze by using descriptive, analysis of factors, and t-test. The result confirmed that the level of retail mix consumer satisfaction in both industry is relatively similar. However, it can be stated that the respondents were more satisfied to Indomaret compared with Alfamart.
Pengaruh Skeptisisme Profesional, Independensi, Dan Pengalaman Auditor Terhadap Kemampuan Auditor Mendeteksi Fraud Tio Revi Suganda; Sri Ambarwati; Tri Astuti
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 1 (2018)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v7i1.180

Abstract

Auditing is a process that aims to give an opinion on the fairness of the financial statements. In addition to give an opinion on the fairness of the financial statements, the auditor is also responsible for reporting the findings of fraudulent financial statements, if any. This study aimed to examine the effect of professional skepticism, independency, and experience towards fraud detection. This study was conducted on Kantor Badan Pengawasan Keuangan dan Pembangunan (BPKP). The sample that used are 45 auditors. The sample in this research was determined by purpossive sampling method. Data were collected using questionaires. Data analysis technique used is multiple linear regression analysis. Based on the analysis found that professional skepticism has a positive and significant effect on fraud detection, auditor independence has a positive and significant effect on fraud detection, and the auditor’s experiences have a positive and significant effect on fraud detection.

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