cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Pitri Yandri
Contact Email
jurnal.liquidity@gmail.com
Phone
+6221-74303930
Journal Mail Official
jurnal.liquidity@gmail.com
Editorial Address
Jl. Ir. H Juanda No. 77, Cirendeu, Ciputat Timur, Tangerang Selatan, Banten 15419
Location
Kota tangerang selatan,
Banten
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 183 Documents
 12   13   14   15   16 
Pengaruh Pembiayaan Mudharabah Terhadap Perkembangan Usaha Mikro Kecil Menengah (UMKM) di BMT Baiturrahman Bojong Gede Ramon Ramadhan
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 7 No 2 (2018)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v7i2.219

Abstract

This study conducted observations and studies to determine the effect of mudharabah financing provided by BMT Baiturrahman on the development of Micro, Small and Medium Enterprises (MSMEs). The research technique used in this study is a quantitative technique with a population of customers who take financing in the BMT with a total of 166 customers financing after using the 10% Slovin error formula to 63 customers as the sample. The sampling technique in this study uses non-probability sampling by convenience sampling method. Whereas for data analysis methods using a simple linear regression analysis model, and for processing data using SPSS 23. This study concluded that mudharabah financing has a very strong relationship (correlation) which is very significant for the development of MSMEs. So it can be concluded that mudharabah financing has a significant effect on the development of MSMEs.
Faktor-Faktor Yang Menentukan Audit Judgment Pardomuan Ritonga; Henny Mulyati
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 8 No 1 (2019)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v8i1.321

Abstract

This research was aimed to examine the effect of auditor experience, pressure obedience, tax complexity, and auditor expertise to audit judgment empirically. The sample of this research are auditors who worked on Public Accountant Firm (KAP) Representative of DKI Jakarta Province. The example was conducted by purposive sampling method. Collecting data was performed by a questionnaire distributed directly to auditors as much as 108 questionnaires. Data analysis used multiple linear regression methods with SPSS (Statistical Product and Service Solution) 23.00 Version. The result of this research showed that auditor experience, pressure obedience, tax complexity, and auditor expertise by simultaneously and partially have a significantly positive effect on the audit judgment.
Analisis Perbandingan Faktor-Faktor Yang Memengaruhi Perilaku Konsumen Dalam Membeli Helm Merek KYT, MDS, INK, GM (Studi Kasus: Mahasiswa STIEAD dan Mahasiswa UMJ) Koesmawan Koesmawan; Darwin Erhandy; Dede` Dahlan
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 8 No 1 (2019)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v8i1.322

Abstract

This research is a quantitative research using the Analytical Hierarchy Process (AHP) technique, conducted in two Muhammadiyah universities located in Jakarta. This study uses a sample of 60 respondents, consisting of 30 respondents from STIEAD Jakarta students and 30 UMJ student respondents. This study aims to determine which factors influence the purchase of this helmet through consumer behavior theory so that in the future, the helmet maker can determine what elements should be properly presented in the manufacture of helmets. As for the development of science, this research wants to know or expand the insight into the use of the AHP concept in various situations, especially in the scope of the consumer behavior concept. The results of this study conclude that the variables that influence STIEAD students in the purchase of helmets simultaneously are the promotion variable with a score of 0.4588, followed by the price variable with a score of 0.1484, the product quality variable score of 0.1349, the design/score score of 0,1363, and Prestige Resell score of 0.1216. While for UMJ students, the promotion variable with a score of 0.4902 was very influential for UMJ students in choosing a helmet. A score of 0.0918 follows the resell & prestige variable, the price score is 0.1513, the design/taste score is 0.1362, and the product quality score is 0.1304. And in combination, STIEAD and UMJ students are promotion variables with a score of 0.4971, which is very influential for STIEAD and UMJ students in choosing a helmet. The price variable followed with a score of 0.1482, a Design Price score of 0.1342, Product Quality score of 0.1283, and Prestige & Resell score of 0.0922.
Pengaruh ROE, PER, DPR, DER dan EPS terhadap Harga Saham Studi Empiris di BEI Tahun 2011-2014 Gunawan Raspati
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 8 No 1 (2019)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v8i1.323

Abstract

This study was conducted to analyze the influence of Return On Equity ratio (ROE), Price Earnings Ratio (PER), Dividend Payout Ratio (DPR), Debt to Equity Ratio (DER) and Earnings Per Share (EPS) to the stock price and to identify independent variables that most influence on stock prices. This study uses secondary data from the financial statements of 47 companies listed on the Indonesia Stock Exchange that consistently pay dividends during the period 2011 through 2014. The research found that the ROE and EPS have a significant positive effect on stock prices, while the PER, DPR, and DER have no significant impact on stock prices. EPS is the most dominant variable affecting the stock price. The indication is the investor prefers to buy the shares of companies with an excellent performance that reflected on the ROE and gives a high return that reflected on the EPS.
Optimalisasi Pembiayaan UMKKM pada Unit Mikro Bank Syariah Mandiri Taryana Taryana
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 8 No 1 (2019)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v8i1.324

Abstract

This study determines the most influential factors for the optimization of the financing of SMEs in Islamic banks and their solutions. The method used in this study is a mixed-methods study, which is a method by combining quantitative methods with qualitative methods to be used together in research. The results of this research are that the most influential factor to the financing of SMEs is the weakness and limitations of SMEs itself so that the limitations make SMEs challenging to access capital from formal financial institutions such as Islamic banks. To achieve optimization of financing portfolio target, BSM Micro Units have a specific strategy, by improving the quality of human resources, infrastructure, Business Strategy, and strengthen the Risk Management system. The results of this research using Structural Equation Modeling (SEM), the most positive influence on the optimization is human resources and infrastructure financing, while the business strategy and risk management have a negative impact.
Analisis Komparasi Potensi Kebangkrutan Perusahaan Ritel di Indonesia dengan Metode Altman Z-Score, Springate, dan Zmijewski Annisa Aulia Puspa Anggraeni; Palti MT Sitorus
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 8 No 1 (2019)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v8i1.325

Abstract

The retail industry or retail trade experienced a slowdown in growth in early 2013 due to the weakening of the rupiah exchange rate, rising prices of raw materials, and the emergence of e-commerce that prevented the retail industry from developing. The impact is some retail companies closed their stores in 2017, so it can be caused bankruptcy. This study aims to determine the bankruptcy potential of 17 retail companies listed on the Indonesia Stock Exchange for the period 2012-2017 using Altman Z-score, Springate, and Zmijewski methods. The result is Altman Z-Score method has an accuracy rate of 33.3% in predicting bankruptcy. The Springate method has an accuracy rate of 63.6%, and the Zmijewski method has an accuracy rate of 61.1%. It means that in predicting the bankruptcy of a retail company, Springate method has the highest level of accuracy.
Analisis Kebijakan Harga Terhadap Risiko Bisnis Dan Perkembangan Produk Asuransi Syariah Ely Aswita
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 8 No 1 (2019)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v8i1.326

Abstract

The purpose of this study is to find out how the price calculation is used to determined contributions, what factors that can influenced Sharia insurance premiums, what indicators are used by Insurance companies in pricing the products, analyzing the technique of calculating the Sharia contribution and what things are distinguished in calculating prices. This research is an associative research and case study with qualitative research methods that aims to determine the relationship between two or more variables. Data collection techniques are carried out by conducting literature studies (library research), field studies (field research), while to obtain primary data is done through direct observation to the Sharia Insurance companies, having interviews and discussions with industrial players, chairman of the Sharia Insurance Association and Director of IKNB Sharia Financial Services Authority. The results of the study concluded that there were no technical standards for pricing Sharia contribution, there is no specific Policy that regulated the operational activities of Sharia insurance companies, including the study of minimum capital determination policies in accordance with the characteristics of Sharia Insurance companies. Until now Sharia Insurance still adopts, applies, the same rules and policies as Conventional Insurance. This is supposed to be provided flexibility and aligned with the development of "Sharia Insurance" in Indonesia as one of big Moslem population of more than 80%. While on the other side Sharia Insurance is expected to be the main driver to develop the Sharia Economy in Indonesia.
Analisis Faktor-Faktor Penyebab Pembiayaan Murabahah Bermasalah Bank Syariah (Studi Kasus Di Bank Syariah Mandiri KC Bintaro Tangerang) Muhammad Said
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 8 No 1 (2019)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v8i1.332

Abstract

Murabahah is the sale and purchase of goods at the cost of obtaining additional goods by the agreement of the seller with the purchase of goods. This murabahah is a superior contract applied to sharia financial institution products throughout the world, including Indonesia. One reason is that the murabahah contract is simpler and more manageable. However, the application of murabaha contract by Islamic banks still reaps the pros and cons of being addressed by several parties related to several issues. This study aims to determine how the internal and external factors that cause the occurrence of problematic murabaha financing at Bank Syariah Mandiri Branch Office in South Tangerang Bintaro. This research uses a qualitative approach and is descriptive — data obtained by interview and documentation. Data analysis uses the method of interaction analysis, where the data reduction component and data presentation are carried out in conjunction with the data collection process. The results showed that murabaha financing was problematic due to internal factors originating from Bank Syariah Mandiri in South Tangerang Bintaro Branch Office. Furthermore, from the customers, while external factors were caused by problems outside the customer's ability, including errors in the initial analysis and changes in the banking system, natural disasters that occur suddenly and City Government policies that often occur. Therefore the handling strategy is by standard operating procedures.
Analisis Efektivitas Iklan Restoran Melalui Media Sosial Daring (Online) (Studi Pada Masyarakat Di Tangerang Selatan) Tito Siswanto; Asriyal Asriyal; Yanti Budiasih
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 8 No 1 (2019)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v8i1.333

Abstract

This research examines the level of advertising effectiveness carried out by restaurants on online Social Media. The research was conducted in South Tangerang City by taking 43 respondents who have online social media and have seen restaurant advertisements online. The objectives of this research are: (1) to determine the relationship between the use of advertising on online social media based on AIDA with consumer responses in making purchasing decisions; (2) to determine the effectiveness of restaurant advertisements on social media based on the EPIC dimension in encouraging consumers to make purchasing decisions. This research is a quantitative study using canonical correlation analysis and EPIC analysis model that is used to answer the research problem. From the results of the data analysis that has been done, it is known that in advertising activities on social media, the duration of advertising in the advertising attribute gives a big contribution compared to other aspects. However, although ad duration is a very important aspect in this research, it is not clear what the ideal ad duration to do. Overall, advertising attributes have a very close relationship with audience response. Furthermore, from the 4 (four) dimensions contained in the AIDA approach, it is known that the dimension of desire has a major contribution to the audience response. The finding can be said that advertising on social media is able to give a desire to viewers to make a purchase. Meanwhile, the results of the analysis using the EPIC model, advertising on social media is considered effective. On each dimension measured, advertising on social media can score well in encouraging viewers to make a purchase. However, there are two dimensions that have a dominant score, namely the empathy dimension and the impact dimension
Analisis Perbedaan Tindakan Swafoto (Selfie) Dan Kepuasan Konsumen Generasi X Dan Generasi Z Pada Restoran Di Tangerang Selatan Tito Siswanto; Asriyal Asriyal
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 8 No 2 (2019)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v8i2.334

Abstract

This research was conducted in South Tangerang City, involving generation X consumers born between 1960 and 1980, and generation Z consumers born between 1995-2010. The purpose of this research was to study differences in consumer satisfaction expressed through selfie photographs. The research involved 20 people from generation X and 20 people from generation Z. It is known that the selfies taken by consumers are a satisfaction for the service provided by the restaurant. This behavior occurs in the cross-generation, both generation X and generation Z. Satisfaction expressed through this selfie photo is shaped by brand image factors, comfort, characteristics, and ways of serving food. No difference in influence is known due to technological and information developments, as well as the widespread use of social media. Customers are encouraged to document the best moments and collected to build existence.

Page 14 of 19 | Total Record : 183

 12   13   14   15   16 

Filter by Year

2012 2021


Reset
Filter By Issues
All Issue Vol 10 No 2 (2021): Liquidity Vol 10 No 1 (2021): Liquidity Vol 9 No 2 (2020): Liquidity Vol 9 No 1 (2020) Vol 8 No 2 (2019) Vol 8 No 1 (2019) Vol 7 No 2 (2018) Vol 7 No 1 (2018) Vol 6 No 2 (2017) Vol 6 No 1 (2017) Vol 5 No 2 (2016) Vol 5 No 1 (2016) Vol 4 No 2 (2015) Vol 4 No 1 (2015) Vol 3 No 2 (2014) Vol 3 No 1 (2014) Vol 2 No 2 (2013) Vol 2 No 1 (2013) Vol 1 No 2 (2012) Vol 1 No 1 (2012) More Issue