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Pitri Yandri
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jurnal.liquidity@gmail.com
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Jl. Ir. H Juanda No. 77, Cirendeu, Ciputat Timur, Tangerang Selatan, Banten 15419
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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 9 No 2 (2020): Liquidity" : 8 Documents clear
Pengaruh Mekanisme Good Corporate Governance Terhadap Nilai Perusahaan dengan Manajemen Laba sebagai Variabel Intervening Pada Perusahaan Otomotif Inta Hartaningtyas Rani; Lestari Adhi Widyowati; Jara Hardiyanti Jalih
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 9 No 2 (2020): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v9i2.651

Abstract

This study aims to examine the effect of good corporate governance mechanisms on earnings management, earnings management on value of the firm, good corporate governance mechanisms on value of the firm and whether the earnings management actions are intervening variables on the relationship between good corporate governance and value of the firm. Good corporate governance indicators used consists of managerial ownership, institutional ownership and audit committee. The population in this study are all automotive companies listed on the Indonesia Stock Exchange during 2015-2018. This study uses secondary data and purposive sampling methods. The analytical method used to test the hypotheses in this study is path analysis.
Menggali Potensi Pajak PPh Pasal 22 Bendaharawan Pada UPT Satuan Pendidikan 10 SMP Negeri Kota Tangerang Irma Novida; Erion Erion
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 9 No 2 (2020): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v9i2.656

Abstract

Income tax is is collected by the government treasurer, including the treasurer of the central government, regional government, government agencies or institutions, and other state institutions, namely with regard to payment for the delivery of goods, including the understanding that the treasurer is is obliged as the cash holder and other officers carry out the same function. This study aims to study and analyze the process of collection and deduction, to find out how much and how to report the deduction of income tax at the Yunior Hight School institution in Tangerang for the year of 2017 and 2018. The results of this study can be concluded that the process of withholding and collecting tax income on the procurement of goods at a rate of 1.5% in accordance with tax regulations and the treasurer does not report the periodic report on the purchase of goods in 2017 to the local Tax Service Office (KPP). The institution withholding and collecting PPh Article 22 is appropriate based on Law Number 36 of 2008.
Pengembangan Strategi Peningkatan Pengunjung dan Konsumen Kantin ITB Ahmad Dahlan Sutia Budi; Mukhaer Pakkanna
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 9 No 2 (2020): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v9i2.657

Abstract

This study was to explore the perceptions of ITB Ahmad Dahlan students towards Ahmad Dahlan's ITB canteen, as well as to find out the factors that caused students to want to visit Ahmad Dahlan's ITB canteen. Furthermore, after knowing these factors, this research will give priority to strategies that can be done by Ahmad Dahlan's ITB canteen to increase the number of visitors and consumers. The results showed that the students 'perceptions of the products and promotions of Ahmad Dahlan's ITB canteen were good enough and the students' perceptions of prices and places needed to be improved again. Furthermore, the results of the factors that cause students to visit Ahmad Dahlan's ITB canteen are advertising and social media factors, service quality factors, price factors, product factors, sales promotion factors and process / accuracy factors. The results of the strategy to increase the number of visitors and consumers of Ahmad Dahlan's ITB canteen are strategies to improve product quality, increase sales promotion, pricing strategies, strategies to improve service quality, improve advertising and social media and improve process / accuracy.
The Effect of Brand Image and Price on Customer Satisfaction in Purchasing Es Kopi Susu Keluarga at Familymart Jakarta Muhammad Sedky; Setyo Riyanto
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 9 No 2 (2020): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v9i2.663

Abstract

Coffee has become a lifestyle requirement for people in Jakarta. Many new businesses take advantage of this opportunity; one of them is FamilyMart. FamilyMart is a Japanese retail company that also sells food and beverages, one of the popular products is the iced Kopi Kopi Keluarga. The purpose of this research is to analyze and explain the effect of corporate image, store image, product image and price on customer satisfaction in purchasing Es Kopi Susu Keluarga. This research method uses descriptive methods and quantitative approaches using questionnaires as research instruments. The number of samples used was 59 respondents. Conclusion of the results of the analysis of this study found that the variables significantly influence the variable of customer satisfaction.
Analisis Komparasi Pengaruh Model AIDA Terhadap Keputusan Nasabah Menggunakan Produk Cicilan Emas Pada Dua Kantor Cabang Bank Syariah Mandiri Damayanti Achmad Suroko; Ambardi Ambardi; Mukhaer Pakkanna
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 9 No 2 (2020): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v9i2.664

Abstract

The development of the Indonesian sharia banking industry approved this in a positive direction. In Indonesia, Islamic banks independently are still the most widely seen Islamic banks in terms of assets owned. Gold Installment Product is one of the products issued by Bank Syariah Mandiri, where this product is a bank facility as gold ownership for the community or the community. One model that is often used to measure consumer decisions in choosing a product is the AIDA model (Attention, Interests, Desires, Actions). This model talks about the various phases that consumers go through before they decide to buy a product or service. Some marketers follow this model to capture more consumers for their products The purpose of this study is to analyze the decision regarding the AIDA factor model of the purchase decision in gold installment products between Bank Syariah Mandiri Mayestik Branch and Kebun Jeruk branch In this study using quantitative analysis methods. This research was conducted in two places, namely Bank Syariah Mandiri branch office Mayestik branch and Kebun Jeruk branch. In this study the data collection technique was carried out by using a questionnaire survey method. While the technique of taking samples in this study using non-probability sampling technique is purposive sampling type. To analyze the influence, interests, desires, actions in each branch office using the F test and t test. From the results of this study it can be concluded that the Mayestik branch office is a significant influence of the AIDA model on the decision to use gold installment products. While in the orange orchard branch office does not have a significant influence on the decision to use gold installment products.
Evaluasi Tax Diagnostic dan Tax Audit Review Pada PT. X Dalam Rangka Pelaksanaan Tax Efficiency dan Self-Defence atas Pemeriksaan Pajak Eduardo Samary Parulian; Christine Tjen
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 9 No 2 (2020): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v9i2.677

Abstract

The high difference of interests between taxpayers who are trying to pay taxes as obediently and efficiently as possible with the state (Tax Officer) who is trying to maximize revenue through taxes certainly has an impact on increasing audits and compliance of taxpayer, one of which is PT. X. This study aims to analyze the effectiveness of the application of Tax Planning namely Tax Diagnostic and Tax Audit Review. This study uses qualitative methods to be able to analyze more deeply about the strategies taken by PT. X in doing taxation efficiency. The results showed that the use of Tax Diagnostic provides PT X information to be able to act efficiently in taxation both administratively or materially, and the use of Tax Audit Review provides PT X information to be able to conduct self-defense (Pre-Audit) in the event of a tax audit by tax officers and increasing company Tax Saving in tax audits that occurred in 2015 to 2016.
Evaluasi Penerapan Ketentuan Unsur Pembiayaan Pada Pendapatan Kontrak Sesuai PSAK 72 Daniel Bohal Marisi
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 9 No 2 (2020): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v9i2.678

Abstract

In PSAK 72 paragraphs 61-63 there is a statement governing the significant funding requirements which are the conditions for calculating the benefit adjustment. The compensation adjustment can be applied with the criteria for payment within a certain time. This study aims to evaluate the application of rewards to construction companies with time criteria beyond those required by PSAK 72. Case study at PT. X is done with a qualitative approach to financial data that has been audited by external auditors, company regulations and interviews with relevant respondents. This research will use the method of calculating the time value of money to measure the adjustment of rewards on work contracts owned by PT. X as a measurement in determining the level of difference between calculation methods with and without using the time value of money.
Optimalisasi Strategi Penggunaan Media Sosial Dalam Menciptakan Customer Engagement Pada Usaha Kecil Dan Menengah Tito Siswanto; Suparman Suparman; Aldi Fathurrahman
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 9 No 2 (2020): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v9i2.866

Abstract

Various companies continue to innovate and adapt to survive in the competition. The development of technology and information, easy internet access, and the industrial revolution 4.0 are entering the business world to quickly respond to everything. In addition, the use of social media with internet support makes marketing activities attractive, because consumer interaction in the era of social media is important things in marketing activities. Research was conducted to see promotional strategies using social media and to provide recommendations for priority promotion strategies using social media in creating customer engagement. This study uses the Analitycal Hierarchy Process (AHP) method to see strategic priorities and qualitative analysis to explore. From this research, it is known that in creating customer engagement, the target that must be prioritized is interaction, because the interaction dimension is known to be more dominant than other targets. In order to achieve these targets so as to create customer engagement through the use of social media, the strategic priority that can be carried out by each company is the use of an influence model. In addition, the use of social media is also required to be creative and innovative in order to influence consumers through a variety of content created, such as videos, photos and text messages. Furthermore, the important findings of the research are presented in full in this paper.

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