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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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Formulasi Strategi Badan Amil Zakat Nasional (Baznas) Kota Bogor Dengan Business Model Canvas Dan Balanced Scorecard Sebagai Dasar Pemikiran Pengembangan Organisasi Bayu Purnama Putra; Mukhaer Pakkanna
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.v8i2.335

Abstract

The city of Bogor, which is a service city, can collect more zakat. In order to strengthen the institution, professional ZIS management is needed. Bogor City National Amil Zakat Agency needs to make a strategy formulation. This study uses descriptive qualitative analysis methods with two management tools, namely Business Model Canvas (BMC) and Balanced Scorecard (BSC). Strategy formulation, Bogor City National Amil Zakat Agency with BMC consists of nine blocks, namely customer segments, value proportions, Channels ie, volunteers and UPZ, customer relations, revenue streams, vital resources, key activities, key partnerships, cost structures. Next, make a strategy map with BSC in four perspectives. Financial/social perspective, namely improving the welfare of Muslims in the City of Bogor, increasing ZIS income, and increasing the welfare of mustahik. The customer perspective is to increase awareness of ZIS, increase the collection and distribution of ZIS, increase the circulation of funds of the people towards a just economic life and increase the dignity of the mustahik towards prosperity and prosperity. Internal business process perspective that is socializing every step of BAZ through publication media, developing da'wah, developing volunteer networks, enhancing amiline capabilities, developing muzakki potential through various forums, building government and business support, building partnership relationships with various Islamic social institutions and programs. Learning and Growth Perspectives, namely disciplining financial reports and management of zakat, increasing the competence of staff and volunteers, improving the application of governance and SIMBA, and improving facilities and infrastructure.
Pengaruh Consumer Knowledge, Brand Image, Religiusitas, dan Lokasi Terhadap Keputusan Menjadi Nasabah Pada Bank Syariah Afrian Rachmawati; Gusti Oka Widana
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.v8i2.336

Abstract

For the last decades, sharia banking in Indonesia has not reached a good position, in which, based on the last data, sharia banking’s market share is only 5.70%. This research focuses on distributing questionnaires in Banten Province as one of some provinces with its majority citizens are Muslims, namely at 94.62% from a total of 12,448,160 citizens. It is related to a high potential market for sharia banking to develop its business in the Banten Province area. Assets of the sharia banking in Banten Province continuously increased in the last 4 (four) years from 2015 to 2018. The sharia banking’s assets grew 2.35%, namely the 7th position of 10 provinces with the highest asset values. For the last four years, from 2015 to 2018, sharia banking’s third-party funds of Banten Province continuously increased. Whereas, the NPF growth of Banten Province as per June 2018 was 2.03%, in which it was deficient compared to NPF of West Java, Special Region of Jakarta, and Central Java. This research is aimed at analyzing the influence of consumer knowledge, brand image, religiosity, and location to any decision to be sharia bank’s customer by using four hypotheses to be examined using the SEM method. The research sample includes 212 respondents. Results of SEM analysis meet the criteria of goodness of fit index with marginal. The results of this research show that consumer knowledge with product type, product use, and product benefit indicators do not significantly influence the decision to be sharia bank’s customer. Brand image with product attributes, consumer benefit, and brand personality indicators do not significantly influence the decision to be sharia bank’s customer. Religiosity with ritual, ideology, intellectual, experience, and consequence indicators do not significantly influence any decision to be sharia bank’s customer. Location with location accessibility, location smoothness, and location proximity indicators significantly influence any decision to be sharia bank’s customer.
Strategi Perbankan Syariah Dalam Optimalisasi Pembiayaan Berbasis Bagi Hasil (Studi Kasus Pt Bprs Al Salaam Amal Salman) Hendra Adi Wijaya; Koesmawan Koesmawan; Jafril Khalil
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.v8i2.337

Abstract

Mudharabah and musyarakah are profit-based financings at Islamic banks, both Islamic commercial banks (BUS) and Islamic people's financing banks (BPRS). The development of this financing is prolonged, recorded in the period 2005-2015 in Islamic banks the composition of profit-sharing based financing of 36% and for sale-based financing of 64%, while in Islamic people's financing banks with profit-sharing based financing composition of 14% and for sale-based financing of 86%. The purpose of this study is to determine the factors that cause low profit-based financing and determine the right strategies in optimizing profit-based financing at PT SRB Al Salaam Amal Salman, which is expected to be used by other Islamic banks. This study uses a SWOT and AHP analysis to determine internal and external factors related to the optimization of the financing. The results show that the factors causing low profit-sharing based financing include the factors of honesty and the high level of risk. The strategy to increase profit-sharing based financing is to increase the number of mudarib and partners with appropriate alternative strategies namely to increase marketing and promotion, building full trust with mudharib and partners, improving the quality of human resources, and increasing socialization and education to the community.
Pengaruh Iklan Berdasarkan Konsep Aida Terhadap Keputusan Pembelian Sabun Mandi Lifebouy (Studi Kasus Pada Warga Depok - Jawa Barat) Nurmin Arianto
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.v8i2.338

Abstract

Based on the Top Brand Index data for the 4th consecutive Lifebuoy soap brand, the fluctuation was due to the Desire of Depok residents to buy Lifebuoy brand bath soap, which is still lacking. This study aims to determine the effect of attention, interest, Desire, action, on purchasing decisions. This research was conducted on Depok city residents with incidental sampling technique where 100 respondents obtained the sample. Using the instrument test data analysis, the classical assumption test, and multiple linear regression. From the results of the regression analysis obtained: Y = 14,010 + 0,296 X1 + 0,171 X2 + 0,246 X3 + 0,163 X4 + e and the calculated t value for each significant variable where attention, interest, desire and action partially have a significant effect on purchasing decisions. Furthermore, F arithmetic obtained results of 6.394 and significant so that the variables of Attention, Interest, Desire, and action together have a significant influence on purchasing decisions. The value of determination c obtained 0.197 results coefficient, which means that 17.9% of purchasing decisions are influenced by the variables of attention, interest, desire, and action, and the remaining 82.1% are influenced by other variables not examined, such as product quality, price, and others. Furthermore, the most influential variable on purchasing decisions is Desire (Desire), which has a greater t value of 2.958> 1.985.
Pengaruh Produk, Promosi Dan Kualitas Pelayanan Terhadap Keputusan Anggota Menabung (Studi Kasus KSSP BMT Al-Fath Ikmi Di Kota Tangerang Selatan) Rian Hidayatulloh; Koesmawan Koesmawan; Aris Muftie
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.v8i2.339

Abstract

This study aims to determine the effect of products, promotions, and service quality on members' saving decisions (Case Study of KSPPS BMT Al-Fath IKMI in South Tangerang City). Both partially and simultaneously. The independent variables in this study are savings products, promotions, and service quality, the dependent variable in this study is the decision of members to save. The population in this study were members of KSPPS BMT Al-Fath IKMI in South Tangerang City. The population in this study amounted to 18,441 members, the sample in this study amounted to 377 respondents, the sampling technique used was random sampling, the data source used primary and secondary data, the data collection tool used was a questionnaire with a Likert scale. Based on the results of researchers, I was using quantitative methods with the method of analysis of Validity, Reliability, Classical Assumptions Test, Simple Linear Regression Test, Determination Coefficient Test (R2), Hypothesis Test. That savings products, promotions, and service quality The results of the research have a positive and significant effect on the decisions of members of savings (Case Study of KSPPS BMT Al-Fath IKMI in South Tangerang City). Give a good impact on members who make deposits.
Menguraikan Solusi Dalam Masalah Peningkatan Sharia Compliance Wendah Asyani; Fathurrahman Djamil; Aries Safari
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.v8i2.340

Abstract

The meaning of sharia compliance in sharia banks in concept is actually the application of the principles of Islam, sharia, and tradition in financial and banking transactions and other related businesses consistently, and making sharia as a framework for the system and finance of sharia banks in the allocation of resources, management, production, capital market activities, and wealth distribution. However, until now, there are various problems in assessing the implementation of sharia compliance. Judging from the overlapping Sharia Supervisory Board while on the other hand, the capacity of external sharia auditors lacks sufficient competence because it refers to conventional audit procedures. The purpose of this study is to determine priority problems and appropriate solutions to improve the implementation of sharia compliance. This study uses the ANP analysis method that outlines the problems faced in the implementation of sharia compliance and appropriate solutions to overcome these problems. The results show that knowledge and guidelines are the main problems being faced by various parties where alternative solutions are creating new sharia product innovations, the aim is to force various parties both internally and externally to understand sharia concepts in line with economic concepts. The second solution is to hold a training program related to the problem at hand, with the training expected to be able to reach an agreement to form a guideline.
Analisis Pengaruh Persepsi Kebermanfaatan, Keamanan, Kepercayaan dan Kemudahan Terhadap Minat Menggunakan Online Banking Generasi X, Y, dan Z Husnayetti Husnayetti; Ellya Sestri
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.v8i2.341

Abstract

The purpose of this study is to analyze the influence of perceptions of usefulness, security, trust and ease of interest in using online banking for X, Y and Z generations in the South Tangerang area. Researchers used primary data by distributing questionnaires to respondents (generations X, Y and Z). All samples taken match meet the following criteria: 1) Respondents residing in South Tangerang and 2) have used online banking. The analysis used is multiple linear regression with SPSS software. The results showed that partially for X generation, perceptions of usefulness, security, and ease had a positive effect on interest in using online banking, while the perception of trust had a negative influence on the interest in using online banking in the South Tangerang area. Meanwhile, for Y generation, perceptions of usefulness and convenience have a positive effect on the interest in using online banking while the perception of security and trust negatively affects the interest in using online banking. For the Z generation, perceptions of usefulness, trust and ease in using online banking have a positive effect, while security perceptions negatively affect the interest in using online banking. As for simultaneous analysis there is a significant influence on perceptions of usefulness, security, trust and ease of using online banking with a R2 value of 62.5% for generation X, 61.7% for generation Y and 65.1% for generation Z.
Pengaruh Brand Orientation Dan Co-Creation Value Terhadap Marketing Capability Studi Pada Make Up Artist (MUA) di Kota Bandung Dian Fordian; Anne Angelia Ramadiawati
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 9 No 1 (2020)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v9i1.348

Abstract

Penelitian ini difokuskan untuk mengkaji tentang brand orientation dan co creation value terhadap marketing capability pada penyedia jasa Make Up Artist (MUA) di Kota Bandung. Tujuan dari penelitian ini untuk menganalisis kemampuan Make Up Artist (MUA) untuk mencapai keunggulan dalam memberikan jasa kepada pelanggannya. Adapun rumusan masalah dalam penelitian in adalah bagaimana pengaruh brand orientation terhadap marketing capability dan co-creation value terhadap marketing capability serta bagaimana pengaruh brand orientation dan co-creation value terhadap marketing capability. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan Partial Least Square (PLS) yang diolah dengan menggunakan Smart PLS 3.0. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner dimana jumlah respondengnya adalah 57 responden. Hasil dari uji validas dan reliabilitas menunjukan angka >0.50 untuk validitas dan >0.70 untuk reliabilitas artinya penelitian ini valid dan reliabel untuk di teliti. Hasil evaluasi outer model dengan validitas konvergen, diskriminan konvergen dan komposit reliability menunjukkan nilai yang signifikan (memenuhi kreteria), hal ini menunjukkan bahwa indikator mampu menjelaskan konstruknya dengan baik. Sedangkan hasil evaluasi inner model juga menunjukkan bahwa variabel brand orientation dan co creation value berpengaruh signifikan terhadap variabel marketing capability pada tingkat signifikan α = 0.05 dengan R2 model sebesar 60.63 %.
Faktor-Faktor Yang Mempengaruhi Minat Technopreneur Mahasiswa Di Era Teknologi Digital (Studi Kasus: Mahasiswa ITB Ahmad Dahlan) Ambardi Ambardi; Helmi Chaidir
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 9 No 1 (2020)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v9i1.377

Abstract

Growing entrepreneurial or techno-entrepreneurial interest in college students is believed to be an alternative measure to reduce unemployment. Because students are expected to be young educated entrepreneurs who are able to start their own businesses, and are able to open jobs for others. The need for qualified technopreneurs to use technology as a business booster has also increased. This is marked by many new inventions or innovations created based on digital technology. Therefore, to meet these needs, it is necessary to be supported by higher education institutions that prepare students and graduates to be able to create new jobs, in addition to creating innovative, adaptive, competitive science as the main concept of competitiveness and national development in the industrial revolution era 4.0. The purpose of this study is to find out what factors influence student interest to become technopreneur. This research was conducted on the campus of the Ahmad Dahlan Institute of Technology and Business using a questionnaire method. Questionnaires are distributed directly to respondents so that they get a high rate of return. Distribution and collection of questionnaires were carried out throughout the ITB Ahmad Dahlan campus. From the distribution of questionnaires collected data of 310 students. The method of data analysis in this study uses multiple linear regression analysis, which also performed validity, reliability and classical assumption tests. Data processing in this study uses SPSS version 22. From the results of this study indicate that the factors that influence students' interest to become technopreneur are self-esteem, innovation, leadership, profit, and the environment. As for personal challenges, the desire to be a boss and flexibility do not affect the interest in becoming a technopreneur among students.
Penerapan PSAK 107 Atas Pembiayaan Ijarah Multijasa Pada BMT AL-Fath IKMI Cabang Legoso Angga Abdur Rokhim; Rizky Maulana Pribadi
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 9 No 1 (2020)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v9i1.574

Abstract

The purpose of this study is to analyze the application of multi-service Ijarah transactions in BMT Al-Fath IKMI Legoso branch for their compliance with PSAK 107. The urgency of the suitability of accounting application with PSAK is considered important because it is one of the causes of a healthy economic climate and blessings for all. The method used is descriptive qualitative method. The results showed that BMT Al-Fath IKMI Legoso branch has not been fully compliant in applying multi-service Ijarah accounting in accordance with PSAK 107. The suitability indicators start from the definition of Ijarah, Ijarah characteristics, accounting recognition & measurement as owner, recognition & measurement of accounting as tenant, further Ijarah, presentation, until proficiency. All of the indicators are in accordance with PSAK 107 except for BMT products of the Advanced Ijarah type in accounting records as the lessee does not recognize and measure the Cost of Maintenance of ijarah objects. Then BMT in accounting records as a leasing agent does not recognize and measure the Cost of Repairing ijarah objects. The data collection method in this study is to use primary data which includes interviews, observations, and documentation.

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