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Pitri Yandri
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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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The Effect of Brand Image and Price on Customer Satisfaction in Purchasing Es Kopi Susu Keluarga at Familymart Jakarta Muhammad Sedky; Setyo Riyanto
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.v9i2.663

Abstract

Coffee has become a lifestyle requirement for people in Jakarta. Many new businesses take advantage of this opportunity; one of them is FamilyMart. FamilyMart is a Japanese retail company that also sells food and beverages, one of the popular products is the iced Kopi Kopi Keluarga. The purpose of this research is to analyze and explain the effect of corporate image, store image, product image and price on customer satisfaction in purchasing Es Kopi Susu Keluarga. This research method uses descriptive methods and quantitative approaches using questionnaires as research instruments. The number of samples used was 59 respondents. Conclusion of the results of the analysis of this study found that the variables significantly influence the variable of customer satisfaction.
Analisis Komparasi Pengaruh Model AIDA Terhadap Keputusan Nasabah Menggunakan Produk Cicilan Emas Pada Dua Kantor Cabang Bank Syariah Mandiri Damayanti Achmad Suroko; Ambardi Ambardi; 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.v9i2.664

Abstract

The development of the Indonesian sharia banking industry approved this in a positive direction. In Indonesia, Islamic banks independently are still the most widely seen Islamic banks in terms of assets owned. Gold Installment Product is one of the products issued by Bank Syariah Mandiri, where this product is a bank facility as gold ownership for the community or the community. One model that is often used to measure consumer decisions in choosing a product is the AIDA model (Attention, Interests, Desires, Actions). This model talks about the various phases that consumers go through before they decide to buy a product or service. Some marketers follow this model to capture more consumers for their products The purpose of this study is to analyze the decision regarding the AIDA factor model of the purchase decision in gold installment products between Bank Syariah Mandiri Mayestik Branch and Kebun Jeruk branch In this study using quantitative analysis methods. This research was conducted in two places, namely Bank Syariah Mandiri branch office Mayestik branch and Kebun Jeruk branch. In this study the data collection technique was carried out by using a questionnaire survey method. While the technique of taking samples in this study using non-probability sampling technique is purposive sampling type. To analyze the influence, interests, desires, actions in each branch office using the F test and t test. From the results of this study it can be concluded that the Mayestik branch office is a significant influence of the AIDA model on the decision to use gold installment products. While in the orange orchard branch office does not have a significant influence on the decision to use gold installment products.
Evaluasi Tax Diagnostic dan Tax Audit Review Pada PT. X Dalam Rangka Pelaksanaan Tax Efficiency dan Self-Defence atas Pemeriksaan Pajak Eduardo Samary Parulian; Christine Tjen
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.v9i2.677

Abstract

The high difference of interests between taxpayers who are trying to pay taxes as obediently and efficiently as possible with the state (Tax Officer) who is trying to maximize revenue through taxes certainly has an impact on increasing audits and compliance of taxpayer, one of which is PT. X. This study aims to analyze the effectiveness of the application of Tax Planning namely Tax Diagnostic and Tax Audit Review. This study uses qualitative methods to be able to analyze more deeply about the strategies taken by PT. X in doing taxation efficiency. The results showed that the use of Tax Diagnostic provides PT X information to be able to act efficiently in taxation both administratively or materially, and the use of Tax Audit Review provides PT X information to be able to conduct self-defense (Pre-Audit) in the event of a tax audit by tax officers and increasing company Tax Saving in tax audits that occurred in 2015 to 2016.
Evaluasi Penerapan Ketentuan Unsur Pembiayaan Pada Pendapatan Kontrak Sesuai PSAK 72 Daniel Bohal Marisi
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.v9i2.678

Abstract

In PSAK 72 paragraphs 61-63 there is a statement governing the significant funding requirements which are the conditions for calculating the benefit adjustment. The compensation adjustment can be applied with the criteria for payment within a certain time. This study aims to evaluate the application of rewards to construction companies with time criteria beyond those required by PSAK 72. Case study at PT. X is done with a qualitative approach to financial data that has been audited by external auditors, company regulations and interviews with relevant respondents. This research will use the method of calculating the time value of money to measure the adjustment of rewards on work contracts owned by PT. X as a measurement in determining the level of difference between calculation methods with and without using the time value of money.
Konsep Solusi Keuangan Syariah Bagi Perusahaan Konstruksi Infrastruktur di Indonesia – Studi Kasus Konstruksi Jalan Mohamad Torik Langlang Buana; Sofyan Halim
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.v10i1.682

Abstract

The aim of this research is to write about the concept of akad that could be applied in provide solutions to financial needs of construction companies in infrastructure sector in Indonesia. The involvement of government in growing the construction industry of infrastructure sector is really increasing the economic aspect that would also increase the finance syariah. Construction work is unique, the period of works relatively limited, the work methods almost different. Some of construction companies rely on projects that are owned by the government such project of national road. The existence of syariah banking is relatively in long period in Indonesia, more than 25 years of operation. However, according to latest report by OJK, the contribution of syariah banking in construction industry is still relatively small, less than 8% compared to the financing by conventional bank. This research writes the concept of akad that are applicable to construction companies. The method used is library research by searching references that are related to syariah financing and infrastructure construction business, books, journals, prospectus of syariah banks and construction companies, and other sources.
Pengaruh Board Monitoring Dengan Moderasi Political Connection Terhadap Audit Fee Iman Harymawan; Marcelina Sanjaya
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.v10i1.721

Abstract

This study aims to determine the relationship between board monitoring and audit fees with political connections as a moderating variable. This study uses 1,117 observations covering companies listed on the Indonesia Stock Exchange in 2010-2018 except companies in the banking, financial sectors and companies that do not disclose audit fees in their report. This study uses multiple linear regression through STATA 14.0 software to test hypotheses. This study found that the board of commissioners monitoring and the board of directors monitoring have a significant positive relationship on audit fees, the existence of political connections in the company also gives a positive relationship on audit fees and strengthened the relationship between the board of commissioners monitoring and the board of directors monitoring on audit fees. This study is expected to inform stakeholders regarding board monitoring and political connections in audit fees paid by companies.
Analisis Dampak Faktor Fundamental Terhadap Pengembalian Saham Perusahaan Jasa Enjiniring dan Konstruksi Bambang Santoso; Eka Anantha Sidharta; Amalia Kusuma Wardini
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

Abstract

The purpose of this research is to partially analyze the effect of the company's profitability ratio (1) Current Ratio (CR), (2) Debt to Equity Ratio (DER), (3) Earning Per Share (EPS), (4) Net Profit Margin (NPM), (5) Price to Book Value (PBV), (6) Price Earnings Ratio (PER), and (7) Return On Equity (ROE) of stock returns on Engineering and Construction Services companies that have been listed on the Indonesia Stock Exchange (IDX) in the 2015Q1-2019Q2 period. This research method uses quantitative data obtained from the company's audited financial statements on the IDX during the 2015Q1-2019Q2 period. The number of samples used in this study were 10 companies (cross section). The sampling technique used is simple random sampling with criteria consisting of Engineering and Construction Services companies that have been listed on the Indonesia Stock Exchange, the company has the financial statement data for the 2015Q1-2019Q2 period (time series). Financial statement data was obtained from the official website https://idx.co.id/ during the 2015Q1-2019Q2 period. The population in this research is all of the Engineering and Construction Companies, listed on the IDX. Based on the criteria, there are 10 company samples (cross section). The regression model estimation technique using panel data is done through Common Effects Model, Fixed Effects Model, and Random Effect Model approaches.
Mitigasi Risiko Pembiayaan Terhadap Masyarakat Prasejahtera Pada Bank BTPN Syariah Noviendri Djalil; Andreas Rafael; Bahrul Rohman; Iswandi Iswandi; Wawan Santoso; Arief Safari; Ahmad Fakih Ijtihadi
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.v10i1.776

Abstract

One of the essence of national development as stated in the fourth paragraph of the 1945 Constitution of The Republic of Indonesia Preamble is to create community welfare. To achieve this, the Bank Tabungan Pensiun Nasional Syariah (BTPNS) launched a financing product for people who are in the underprivileged category and generally have not been touched by banking services using sharia principles. Funding is given specifically to women who in fact have small businesses and have a business group of at least 5 people (groups). The distribution of this financing is definitely faced with various risks, such as financing risks and others. This study aims to determine the risk mitigation that must be carried out by Bank BTPN Syariah for financing provided to underprivileged people, so that these risks can be minimized. This research is a descriptive analysis study to see credit risk mitigation efforts conducted by Bank BTPN Syariah in order to minimize financing problem (Non Performing Financing) at the bank. Risk mitigation carried out by Bank BTPN Syariah to avoid financing problems by performing the procedure of giving financing which is tight, neat and structured and implementing 4 (four) pillars that are mutually sustainable in shaping the key character of customers consisting of brave attempted, discipline, hard work, and help each other.
Akuntabilitas Dalam Akuntansi dan Pelaporan Keuangan Pondok Pesantren di Indonesia Ahmad Baehaqi; Nida Faradila; Lutfi Zulkarnain
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.v10i1.785

Abstract

This The purpose of this study is to analyze the implementation of accountability in accounting and financial reporting implemented by the Darunnajah Islamic Boarding School (PPDN). This study uses descriptive qualitative with a case study approach giving semi-structured interviews to key informants, observation and inquiry of supporting documents/evidence. Besides the interviews, this study also uses secondary data obtained from literature studies. The study indicates that the implementation of accountability in PPDN accounting and financial reporting have been running quite well, but still needs improvement. The finance department at PPDN does not have an accounting/finance background and is in charge of recording cash / bank transfers through the Darunnajah Smart System and B-Ware application systems. The financial statements are prepared by PPDN internal auditors with accounting backgrounds with reference to PSAK 45.
Kualitas Layanan Klaim Asuransi yang Dibayarkan terhadap Kepuasan Nasabah Asuransi Allianz Syari'ah Jakarta (Area Tangerang) Herlini Herlini; Eka Desiyanti; Maria Dewi
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.v10i1.819

Abstract

Allianz Syari'ah (Allysa) Insurance is one of the insurance units within the Allianz insurance company whose primary business activity is to prosper the people, both individually and socially. Through the insurance products offered by Allysa, a customer is given the freedom to choose the type of insurance that suits his needs. However, often in providing the needs of its customers, some things must be considered, namely the quality of service and customer satisfaction. In this study, researchers tried to research the quality and customer satisfaction of Allianz Islamic insurance. Using the cluster sampling method and the Isacc table, the number of samples was only 32 respondents, then processed using several existing statistical tests.

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