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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 183 Documents
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Tingkat Pendidikan, Persepsi Wajib Pajak Orang Pribadi Dan Kepatuhan Penyampaian Surat Pemberitahuan Pajak Penghasilan Kasus Di Perumahan Puri Serpong 2 Kota Tangerang Selatan Eko Hadi Siswanto
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 1 No 1 (2012)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v1i1.154

Abstract

The purpose of this research is to study it there is positive influence of education level and perception of Personal Tax Payer toward The Submission of Annual Income Tax Report. The research method used is causal, with the unit of analysis Personal Tax Payer. Sampling method used stratified random sampling. The level education, perception of Personal Tax Payer and The Submission of Annual Income Tax Report by using the instruments measured questionnaire with likert scale. Source analysis performed by descriptive analysis and linear regression. The result shows that's positive influence of level education and perceptions of Personal Tax Payer together and partial toward The Submission Annual Income Tax Report with determination coefficient is 34,99%.
Dampak Dana Alokasi Umum (DAU) Terhadap Kemiskinan Di Kota Tangerang Imal Istimal
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 1 No 1 (2012)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v1i1.155

Abstract

The objectives of the study are to: (1) analyze the correlation between DALI and poverty and (2) the effect of DALI to poverty in Kota Tangerang. The values examined in this study used regression and correlation method. The result of the study show that (1) DALI and poverty has negative correlation, is -0,248 which stated that between DALI and poverty has low correlation in di Kota Tangerang. (2) Estimation result by regression showed that the coefficient of DALI is negative to poverty by -3.9 percent. This value stated that every changes one unit of DALI (in rupiah) would reduce poverty by 3.9 percent.
Analisis Strategi Wirausahawan Muda Bidang Multimedia Di Ciputat, Tangerang Selatan Ali Chaerudin
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 1 No 1 (2012)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v1i1.156

Abstract

This study aimed to find out marketing strategies undertaken by one of the young entrepreneurs in Ciputat, Tangerang Selatan. Gazza Net which is located in the Sasak Tinggi, Ciputat Subdistrict Kota Tangerang Selatan served as the study sample. Based on the results of the research object in the field, some findings that the pricing strategy of using the method of pricing based on competition based pricing. This is done with a view to offset the price of competitors. When setting a higher price than competitors, then the customer concerned will leave the business, whereas if the price is set less expensive, then worried his business will be bankrupt or insolvent. This is the marketing strategies undertaken by Gazza Net as a young entrepreneur in Ciputat.
Pengaruh Kualitas Pelayanan Terhadap Kepuasan Nasabah Tabungan Britama Pada Bank BRI Cabang Fatmawati Viva Faronika; Asriyal Asriyal
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 1 No 1 (2012)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v1i1.157

Abstract

If the customer is greater than acceptable level of service, the cutomer is not satisfied. Conversely, if an acceptable level of service greater than the expectations of customers, the customer will be satisfied. This means that if Bank BRI branch Fatmawati can improve service quality to its customer it will affect the level of satisfaction. In this research found evidence that, in terms of the creation of quality services, Bank BRI branch Fatmawati is one of the branches that participate to implement the established policies and service in accordance with the exiting service standard in the banking world. Amount of influence the determination of quality of service policies applied by the Bank BRI branch Fatmawati indicated by r2. r2 value only 45 % and the rest 55 % influenced by other variables not studied. Meanwhile, the variable relationship of service quality to customer satisfaction can be seen from the values r = 0,67. This shows the value of the correlation coefficient between the variables of service quality to customer satisfaction. This means there are strong relationships between the independent variable X (quality of service) to the dependent variable Y (customer satisfaction). Since r = 0,67 (67 %) greater then 50 %.
Permasalahan Manajemen Usaha Mikro Studi Kasus Pada Pabrik Kerupuk UD. Manunggal Karsa Di Kel. Lebak Bulus Kec. Cilandak Kodya Jakarta Selatan Siti Maryama
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 1 No 1 (2012)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v1i1.159

Abstract

The purpose of the study are to (1) review the main problems faced by the factory of Kepuruk Manunggal Karsa (MK), and (2) assessing the entrepreneur attempts to be able to solve the problems faced. The research was carried out using qualitative descriptive design. The results showed that (1) the lack of supply of raw materials as a result of lack of capital. Sequel is due, the difficulty of the plant to meet consumer demand (excess demand). (2), the system of capital used is circulating capital (capital turnover). Earned income used up to finance the operation of the plant. (3) Innovation has been done in the form of deal with bad weather (rain) as an effort of crackers drying process is by using the oven. (4) There has been no cooperation with financial institutions. (5) There is no organizational structure as a modern factory for traditionally managed by family management. (6) Marketing using modes of transportation carts and motor vehicles.
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.

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