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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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Prinsip-Prinsip Good Corporate Governance dan Tingkat Kepuasan Muzakki dalam Menyalurkan Zakat pada LAZ di Kabupaten Jember Yulinartati Yulinartati; Adella Lagareta Iswanto; Suwarno Suwarno
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.v9i1.690

Abstract

ABSTRACT This study aims to determine the effect of good corporate governance principles on the level of muzaki satisfaction in distributing zakat to LAZ in Jember Regency. Distribution of zakat funds at LAZ is now growing, researchers want to know the organizational governance that has been implemented at the Amil Zakat Institution can increase the satisfaction of muzaki in distributing zakat. This study examines the effect of the principles of good corporate governance consisting of transparency, accountability, responsibility, independence and fairness to the level of satisfaction of muzaki in distributing zakat. The sample in this study amounted to 97 respondents namely muzaki who have paid zakat at LAZ in Jember Regency. Data collection techniques using interviews and questionnaires. The results of hypothesis testing show that the principles of good corporate governance, namely transparency, accountability, responsiveness, independence, and reasonableness have a positive and significant effect on the level of satisfaction of muzaki in distributing zakat. Keywords: Good Corporate Governance, Accountability, Transparency, Responsibility, Independence, Fairness / Fairness, Zakat, Muzaki Satisfaction.
Analisis Kinerja Anggaran Belanja Pada Badan Pemberdayaan Masyarakat dan Pembangunan Desa Tertinggal (BPM-PDT) Provinsi Gorontalo Felmi D. Lantowa; Joice Machmud
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.v9i1.691

Abstract

Tujuan penelitian adalah analisis kinerja anggaran pada Badan Pemberdayaan Masyarakat dan Pembangunan Desa Tertinggal (BPM-PDT). Sesuai dengan permendagri No 21 Tahun 2011 “Anggaran Pendapatan dan Belanja Daerah (APBD) adalah rencana keuangan tahunan pemerintahan daerah yang dibahas dan disetujui bersama oleh pemerintah daerah dan DPRD (Dewan Perwakilan Rakyat Daerah), dan ditetapkan dengan peraturan daerah”. Dan Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 mengemukakan bahwa LRA terdiri dari Pendapatan-LRA dan belanja. Jenis penelitian yang digunakan ialah penelitian kuantitatif dengan menggunakan pendekatan analisis deskriptif. Data diperoleh data sekunder digunakanuntukmendukungdanmelengkapi data primer yaitu berupa LRA empat tahun terakhir yaitu 2011-2014 dan sumber kepustakaan lainnya yang diperoleh dari perpustakaan. Hasil penelitian ini menunjukan bahwa analisis varians, analisis pertumbuhan dan analisis efisiensi sangat berpengaruh untuk dapat mengetahui hasil kerja anggaran dan realisasi belanja langsung APBD setiap tahunnya.
Perencanaan Strategi dalam Menghadapi Persaingan Industri Media Televisi Lokal (Studi Pada RB TV Bengkulu) Islamuddin Islamuddin; Furqonti Ranidiah
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.v9i1.692

Abstract

Permasalahan dalam penelitian ini adalah strategi apa yang diterapkan RBTV saat ini untuk menghadapi persaingan yang semakin ketat dalam industri media televisi khususnya media televisi lokal di Provinsi Bengkulu. Penelitian ini bertujuan untuk mengetahui strategi bersaing yang dapat diterapkan RBTV dalam menghadapi persaingan tersebut. Dengan mengetahui peluang dan ancaman dari lingkungan eksternal RBTV serta mengetahui kekuatan dan kelemahan yang dimilikinya akan dapat menyusun dan menetapkan formulasi strategi untuk menemukan alternatif strategi untuk bisa bersaing dengan industri televisi lokal lainnya. Teknik pengumpulan data menggunakan observasi dan wawancara. Teknikan alisis data dengan menggunakan Matriks EFE, Matriks IFE, Matriks SWOT, Matriks IE, dan Matriks Quantitative Strategic Planning Model (QSPM). Dari hasil penelitian dapat disismpulkan bahwa dalam matriks QSPM didapatkan strategi pengembangan produk yang merupakan strategi yang paling baik untuk dijalankan oleh RBTV dengan total attractiveness scores tertinggi, yaitu sebesar 6,474. Pada matriks EFE diperoleh total skor sebesar 3,330 yang menunjukan bahwa RBTV sudah mampu merespon setiap peluang dan meminimalkan ancaman dengan baik. Sedangkan pada matriks IFE didapatkan total skorsebesar 3,145 yang menunjukan bahwa RBTV mempunyai posisi yang kuat secara internal dan mampu memanfaatkan kekuatan yang dimiliki untuk menutupi kekurangan. Matriks IE menunjukan bahwa RBTV berada pada kuadran I, strategi yang digunakan dalam kondisi kuadran I adalah strategi integrasi (integrasi horizontal) dan strategi intensif (penetrasi pasar, pengembangan produk, dan pengembangan pasar).
Portofolio Optimal Saham Menggunakan Model Indeks Tunggal Studi Empirik pada Saham-Saham Jakarta Islamic Index (JII) Periode 2014-2018 Hendrato Setiabudi Nugroho
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.v9i1.693

Abstract

The purpose of this study is to form a portfolio of Sharia shares, primarily shares incorporated in the Jakarta Islamic Index (JII) using a single index. This portfolio is very important as an alternative investment in Islamic stocks on the Indonesia Stock Exchange (IDX). Similar research that has been done before only focused on conventional shares incorporated in the CSPI or LQ45. The results indicate that there are 10 leading shares included in the optimum portfolio, with the proportion of each share as follows: TLKM 40.46%, UNVR 26.62%, UNTR 10.96%, KLBF 4.59%, ASII 4.49%, INDF 3.85%, WIKA 3.44%, ADRO 3.25%, SMRA 2.01%, and AKRA 0.35%. The portfolio formed resulted in an expected return of 75.47% per year with a risk of 9.40%. Investors who tend to avoid risk (risk averse) will prefer diversification rather than investing in individual stocks.
Peran Good Corporate Governance dalam Memoderasi Pengaruh Manajemen Laba terhadap Nilai Perusahaan Alni Rahmawati; Monalisa Nilla Putri
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.v9i1.694

Abstract

Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis peran Good Corporate Governance (GCG) dalam memoderasi pengaruh manajemen laba terhadap nilai perusahaan. Variabel GCG meliputi kepemilikan Manajerial dan Kepemilikan Institusional. Nilai Perusahaan diproksikan dengan Tobins’Q, Manajemen Laba diproksikan dengan the modified jones model (discretionary accrual), kepemilikan manajerial diproksikan dengan persentase jumlah kepemilikan saham yang dimiliki pihak manajemen dari seluruh jumlah saham perusahaan yang beredar dan kepemilikan institusional diproksikan dengan persentase jumlah kepemilikan saham institusi lain dari seluruh jumlah saham perusahaan yang beredar. Pendekatan penelitian menggunakan kuantitatif dengan jenis data sekunder, sedangkan teknik sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 108 sampel industri manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Alat analisis yang digunakan adalah regresi linear berganda dengan SPSS 21. Hasil penelitian menunjukkan tindakan manajemen laba berpengaruh negatif terhadap nilai perusahaan, Kepemilikan manajerial mampu memperkuat pengaruh manajemen laba terhadap nilai perusahaan dan Kepemilikan institusional mampu memperkuat pengaruh manajemen laba terhadap nilai perusahaan.
Pengaruh Kualitas Pelayanan Dan Kepuasan Terhadap Loyalitas Pelanggan (Studi Usaha Kuliner di Jakarta) Andi Heru Susanto
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 1 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i1.624

Abstract

Restaurants in Jakarta is flourishing making tight competition among culinary businesses and they strive to race in winning the competition. The tough rivalry is because the business owner is striving to have service excellence, top quality and deliver customer satisfaction. Quality and customer satisfaction are the primary factors to gain customer loyalty. This will influence demand to make sure that the target customer does not look away and choose similar product. The population of the research is 150 respondents taken from restaurants spread over the five regions in DKI Jakarta. The research is using Structural Equation Modelling (SEM) method. The result indicates that service quality influence satisfaction, satisfaction influence customer loyalty and service quality influence customer loyalty.
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.
Analisis Rasio Pajak/Tax Ratio Penghasilan dan Pola Konsumsi Dosen dan Karyawan Tetap ITB Ahmad Dahlan Erion Erion; Taryana Harun
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 1 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i1.655

Abstract

The tax ratio is the ratio between tax revenue collected by a country and Gross Domestic Product. In measuring the tax ratio, Indonesia only includes elements of central tax revenue. The high level of compliance with paying taxes depends on trust from citizens of the government and vice versa. This study aims to examine and analyze how the influence of the tax base factors and tax rates on the level of tax ratios, review and analyze tax engineering links to avoid higher taxes, and Seeing the effect of the Taxable Deductible on the amount of the tax ratio. This type of research is a survey with a descriptive analysis method in which lecturers and permanent ITB Ahmad Dahlan Jakarta employees are the populations. Our results concluded that the higher the income, the higher the income tax due to the application of the progressive tax rate. Furthermore, the higher the income tax paid, the higher the tax ratio.
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.

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