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<![CDATA[Implementasi Artificial Neural Network Dalam Memprediksi Pembiayaan Bermasalah Pada BMT Al Munawwarah ]]>
<![CDATA[Siti Chodijah]]>;
<![CDATA[Saiful Anwar]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 1 (2018) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v7i1.177
<![CDATA[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.]]>
<![CDATA[Retail Mix Dan Kepuasan Konsumen Minimarket ]]>
<![CDATA[Siti Maryama]]>;
<![CDATA[Yayat Sujatna]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 1 (2018) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v7i1.178
<![CDATA[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.]]>
<![CDATA[Pengaruh Skeptisisme Profesional, Independensi, Dan Pengalaman Auditor Terhadap Kemampuan Auditor Mendeteksi Fraud ]]>
<![CDATA[Tio Revi Suganda]]>;
<![CDATA[Sri Ambarwati]]>;
<![CDATA[Tri Astuti]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 1 (2018) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v7i1.180
<![CDATA[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.]]>
<![CDATA[Determinan Tax Avoidance dengan CSR Disclosure sebagai Pemoderasi pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Darmansyah Simamora]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 2 (2018) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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<![CDATA[The practices of tax avoidance that occur in Indonesia are very detrimental to the state. Based on data from Illegit Financial Flows from the Developing World: 2004 - 2013 released by Global Financial Integrity in 2014, Indonesia is ranked ninth from the most disadvantaged countries due to the exit money that should go into the state treasury during the period 2004-2013. The potential losses experienced by Indonesia during 2004-2013 are estimated at USD 180 billion. Of the above, 83.4% came from trade mis-invoicing including transactions aimed at avoiding taxes. The purpose of this study is to analyze transfer pricing, thin capitalization, tax haven utilization affecting tax avoidance, with moderated corporate social responsibility. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2016. Uses of Sampling is purposive sampling techniques, and the criteria have been determined. The subject of research is the manufacturing companies listed in the Indonesia Stock Exchange (IDX). The research result of transfer pricing has a significant effect on tax avoidance. Thin capitalization and tax heaven utilization have no significant effect on tax avoidance. Corporate social responsibility can moderate the effect of transfer pricing on tax avoidance. The other side, the Corporate social responsibility could not moderate the effect of thin capitalization and tax haven utilization on tax avoidance.]]>
<![CDATA[Analisis Penerapan Tax Planning atas Biaya Kesejahteraan Karyawan dan Dosen di Perguruan Tinggi STIE Ahmad Dahlan Jakarta ]]>
<![CDATA[Erion Erion]]>;
<![CDATA[Irma Novida]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 2 (2018) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v7i2.213
<![CDATA[This study uses a comparative descriptive analysis by analyzing and processing the data of financial statements and fiscal reports. It aims to analyze the benefits of in this part you need to explain “how to analyze tax planning implementation which can minimize the company tax burden. Data types used are primary and secondary data. The resource of the data is compiled from finance and other related department. This research had been held in higher education “X”. The data collection was done by interviewing, documenting and doing library research. Based on the research result, it can make conclusion that the institution has implemented tax planning well, that is by maximizing deductible expenses of employee benefits to deduct the company gross income so that it can minimize company tax burden without violating any prevailing laws.]]>
<![CDATA[Analisis Pengaruh Budaya Organisasi dan Kepuasan Kerja terhadap Kinerja Karyawan di Politeknik LP3I Jakarta Kampus Bekasi ]]>
<![CDATA[Novitri Landong Namora Sihombing]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 2 (2018) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v7i2.214
<![CDATA[The object of the research to be studied has different characteristics compared to other organizations. Thus, it requires qualified employees and lecturers to be able to complete the work appropriately, effectively and efficiently in accordance with the mechanism set by the institution. To obtain this, a good organizational culture is needed that can affect the satisfaction and performance of its employees. Therefore, I want to analyze further about the organizational culture applied by the institution besides to find out the extent to which the conditions of organizational culture and job satisfaction have an influence on employee performance.]]>
<![CDATA[Pengaruh Service Quality, Brand Image dan Perceived Value sebagai Moderating Variable terhadap Brand Loyalty ]]>
<![CDATA[Siti Rozinah]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 2 (2018) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v7i2.215
<![CDATA[Higher education is one of the service industries that must have service quality and good branding in order to be able to face competition. Higher education institutions must be able to know the condition of service quality, brand image and perceived value obtained by students, so that they will be able to know the effect on brand loyalty. This research was conducted to illustrate the influence of service quality, brand image and perceived value on brand loyalty of Trisakti STMK students. Respondents from this study were 124 STMK Trisakti students. Descriptive analysis is done to find out what factors influence brand loyalty. The results showed that: 34.9% variation in perceived value can be explained by the variables of service quality and brand image, and 64.1% explained by other variables not found in this study, and 48.1% of variables brand loyalty can be explained by variables brand image and perceived value and 51.9% are explained by other variables not found in this study.]]>
<![CDATA[Pengembangan Butik Muslim yang Terkait dengan Pelayanan Prima dan Kualitas Produk pada Butik Firta Collection ]]>
<![CDATA[Esust Setiawati]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 2 (2018) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v7i2.216
<![CDATA[This study aims to analyze how strategic management in the Firta Collection Boutique to develop its business, especially in providing services to customers. The method used in this research is a qualitative method that includes Marketing Mix (4P Analysis) and SWOT Analysis, to find out what external factors are opportunities or threats to the Firta Collection Boutique. The results of the study show that the strategies adopted by the Firta Collection Boutique are still inappropriate and need to use other strategies. Changes in the external environment have continued to increase so that it is an opportunity and anticipates threats by utilizing strengths and minimizing weaknesses by innovating and improving approaches and gaining customer trust in product quality, in order to compete in the fashion sector.]]>
<![CDATA[Pengaruh Merek, Reputasi, Kualitas Pelayanan dan Lokasi terhadap Proses Keputusan Nasabah Menggunakan Produk Tabungan di BJB Syariah, Ciputat ]]>
<![CDATA[Umiyati Umiyati]]>;
<![CDATA[Nadiyya Syaima]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 2 (2018) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v7i2.217
<![CDATA[The study aims to examine and analyze the influence of brand, reputation, service quality, and location of customer decisions in BJB Syariah. The sample in this study were taken by using the data collection method called purposive sampling. The number of samples used were 60 respondents. The data obtained were analyzed by using Partial Least Square analysis technique through the PLS software version 3.2.7. The result showed that: (1) brand has a significance influence on customer decisions; (2) reputation hasn’t a significant influence on customer decisions; and (3) service quality has a significant influence on customer decisions (4) and also location has a significance influence on customer decisions.]]>
<![CDATA[Perubahan Teknologi dan Efisiensi pada Organisasi Pengelola Zakat di Indonesia ]]>
<![CDATA[Aam Slamet Rusydiana]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 2 (2018) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v7i2.218
<![CDATA[Zakah institution is the intermediary organizations based on social. Although based on social activities, but the management is still needs to uphold professional, accountability and transparency principles. This study attempts to analyze the productivity level of zakat organization in Indonesia, both in terms of changes of its efficiency, and also its technological. There are two things that are calculated in Malmquist index measurement that is catch-up effect and frontier shift effect. The catch-up effect measures the rate of change in relative efficiency from period 1 to period 2. Meanwhile the frontier shift effect measures the rate of technological change that is a combination of input and output from period 1 to period 2. The frontier shift effect is often called an innovation effect. Findings from the results of the productivity index analysis are very interesting. In general, there has been an increase in the level of productivity of zakat institutions in Indonesia in the period 2011 to 2016. The increase in productivity growth (1.116) of zakat institutions in Indonesia is generally caused by technological change (1.137) instead of changes in efficiency (0.982). Thus the service of zakat institutions is needed which is more innovative in relation to the development of technology in the future.]]>
