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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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Strategi Organisasi Dalam Memberdayakan Karyawan Milenial Untuk Menjadi Unit Kerja Percontohan Inta Hartaningtyas Rani; Ali Chaerudin
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.v10i1.863

Abstract

This study analyzes the HRD strategy, especially in the recruitment system, empowerment (human development) effort, performance appraisal, and rewards program. The employee empowering process of BRI Tangcity as the best service excellence branch is deeply examined to formulate the HRD strategies in empowering millennial employees (80% of BRI Tangcity employees are millennials). This study uses a comparative descriptive research model through in-depth interview techniques in gaining information related to HRD strategies and the achievement of "the best service excellence" of BRI Tangcity. The service excellence elements in this study are quantified into financial indicators according to the assessment guidelines applied by Bank BRI to be more scalable and comparable.
Optimalisasi Strategi Penggunaan Media Sosial Dalam Menciptakan Customer Engagement Pada Usaha Kecil Dan Menengah Tito Siswanto; Suparman Suparman; Aldi Fathurrahman
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.v9i2.866

Abstract

Various companies continue to innovate and adapt to survive in the competition. The development of technology and information, easy internet access, and the industrial revolution 4.0 are entering the business world to quickly respond to everything. In addition, the use of social media with internet support makes marketing activities attractive, because consumer interaction in the era of social media is important things in marketing activities. Research was conducted to see promotional strategies using social media and to provide recommendations for priority promotion strategies using social media in creating customer engagement. This study uses the Analitycal Hierarchy Process (AHP) method to see strategic priorities and qualitative analysis to explore. From this research, it is known that in creating customer engagement, the target that must be prioritized is interaction, because the interaction dimension is known to be more dominant than other targets. In order to achieve these targets so as to create customer engagement through the use of social media, the strategic priority that can be carried out by each company is the use of an influence model. In addition, the use of social media is also required to be creative and innovative in order to influence consumers through a variety of content created, such as videos, photos and text messages. Furthermore, the important findings of the research are presented in full in this paper.
Efektifitas Kinerja Keuangan Zakat Bank Umum Syariah di Indonesia Supami Wahyu Setiyowati
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 performance evaluation of zakat institutions was previously limited to the Allocation To Collection Ratio (ACR). The development of measurement performance of zakat managers has now changed to assess the overall performance of the activities of zakat management institutions. In the assessment of the performance, there are five measurement ratios. This study aims to reveal the effectiveness of the performance of Islamic Commercial Banks in Indonesia in its efforts in the collection and distribution of zakat funds. This research uses a descriptive qualitative approach. It collects data on the source and uses zakat funds in 14 Sharia Commercial Bank Annual Reports for a period 2016 to 2018. The analytical tool used to measure financial performance is to use a 2 Ratio Analysis relevant to the conditions in Sharia Commercial Bank, i.e., Activity Ratio and Growth Ratio. The results showed that the Sharia Commercial Bank Zakat Fund Activity Ratio showed good performance but decreased performance yearly. Also, the ratio of Zakat Funds for Islamic Commercial Banks still has poor performance. If there is no significant improvement in the management of zakat funds, it could impact the reputation of the Sharia Commercial Bank in Indonesia.
Analisis Tingkat Kesehatan Bank Umum Syariah Dan Bank Umum Konvensional Di Indonesia Berdasarkan Risk Profile, Good Corporate Governance, Earning And Capital (RGEC) Ma'rifatul Hikmah; IGN Oka Widana
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.867

Abstract

This study aims to compare health levels of Islamic Commercial Banks and Conventional Commercial Banks in Indonesia using descriptive methods. This study uses a measure of Risk Profile, Good Corporate Governance, Earning And Capital (RGEC), where the Risk Profile is measured using the NPL / NPF and LDR ratios, Good Corporate Governance uses the self-assessment results reported in the FSA, Earning uses the ROA ratio and Capital Using the CAR ratio. The comparison results show differences in the soundness of the Sharia Commercial Banks with Conventional Commercial Banks, which generally indicate that the soundness of Sharia Commercial Banks is healthier.
Strategi Penanganan Risiko Operasional Pemasaran Beras Pada Umkm Selaras Makmur Trijaya Widya Puspita Sari; Gusganda Suria Manda
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.991

Abstract

Rice in Indonesia is positioned as a strategic commodity, both from an economic and socio-political perspective, because rice is a staple food for 95% of Indonesia's population, providing employment opportunities and a source of income for around 21 million farm households, and around 30% of the total expenditure of poor households. allocated for rice. Micro, small and medium enterprises (MSMEs) are businesses that play an important role in the national economy. At this time, MSMEs are intensively run in various regions in Indonesia. One of the regions that run the business is Karawang, one of which is in the rice marketing business. Marketing strategy is a form of plan to determine the success of a company in marketing its products. UMKM Selaras Makmur Trijaya is one of the rice mills. These businesses want to expand their market share. Therefore, the right marketing strategy is needed from the results of understanding the strengths and weaknesses, as well as opportunities and threats to expand the distribution area beyond its territory. risk identification is the first step to identify operational marketing problems in the downstream tea industry of PTPN VIII. By using the Z-Score and Value at Risk (VAR) Method, it will show the results of the probability and impact of operational risk marketing. Preventive and mitigation strategies can handle this company for the expected sales growth up.
Pengaruh Kondisi Keuangan Perusahaan, Debt Default, Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern (Studi Kasus Pada Perusahaan Sektor Aneka Industri Yang Tercatat Di Bursa Efek Indonesia Tahun 2015 - 2019) Irawati Sardi; Silvi Reni Cusyana; Amrizal Amrizal
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.1016

Abstract

The influence of Financial Condition, Debt Defualt, and Audit Opinions of Prior Year of the acceptance of Going Concern Opinios in the miscellaneous sectors listed at Indonesia Stock Exchange in the year 2015 - 2019. South Tangerang. Under the guidance of Mrs. Silvi Reni Cusyana S.E., M.Ak. This study aims to examine the influence of financial condition, debt default, and audit opinions prior year in the miscellaneous sectors of the acceptance going concern opinion. This study using secondary data sources with two data collection techniques, using financial document and literature review. The result of this study regarding financial condition has a significant ef ect to acceptance of going concern audit opinions. Debt default and audit opinions of prior year do not have significant ef ect to acceptance of going concern audit opinions in miscellaneous sectors listed at Indonesia stock exchange in the year 2015 - 2019
Pengaruh Faktor Kesadaran Halal, Harga, Pelayanan Dan Religiusitas Terhadap Keputusan Pembelian Orichick Di Kota Semarang Iqbal Esa; Fuad Mas’ud
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.1038

Abstract

Indonesia is one of the potential countries in terms of the Muslim consumer market, this is evidenced by the high Muslim population that reaches 209.12 million or around 87% of the total population. The influence of kesadaran halal in society is still considered less than optimal. The culinary business continues to increase, but in fact the halal certification that guarantees the halal haram of a product is still minimal, plus the increasing buying interest of consumers in Semarang City for ready-to-serve products (franchises) which are generally still controlled by foreign parties.This research is a form of quantitative method that is distributed through a questionnaire. The population in this study were Muslim student consumers who had bought and eaten OriChick products in the city of Semarang. The total sample was 100 respondents with a purposive sampling approach. This study uses multiple linear regression analysis techniques where the data is processed using SPSS Statistics 23. The results of the analysis show that the impression of price and ic religiosity has a positive and significant effect on purchasing decisions. Meanwhile, kesadaran halal and service quality variables do not have a significant effect on purchasing decisions. Simultaneously the results of kesadaran halal, price impressions, service quality and ic religiosity have a simultaneous effect on purchasing decisions. The result of the R square value test of 0.346 shows that 34% of purchasing decisions can be explained by independent variables and the remaining 66% is explained by other factors outside the research
Risiko Kecurangan Laporan Keuangan Pemerintah Pada Masa Pandemi Covid-19 Thadeus Fransesco Quelmo Patty; Lilis Ardini
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.1076

Abstract

The purpose of this paper is to find out what risks of fraud that arise during the preparation of government financial reports during the COVID-19 pandemic. This type of research used by researchers is a descriptive qualitative type. In conducting a library research (library research, literature review, literature research) a series of studies relating to the method of collecting library data, or research whose research objects are explored through various library information (books, encyclopedias, scientific journals, newspapers, magazines, and documents) . The results of the study stated that the COVID-19 pandemic posed several risks for ministries / institutions (K / L) in carrying out their duties and functions, including in preparing financial reports. There are five risks faced by Ministries / Institutions in preparing financial reports in the midst of a pandemic crisis, namely strategic, moral hazard and fraud, operational, compliance, and presentation.
Geographical Condition And Port Development Zhein Adhi Mahendra Setiawan; Yuichiro Yoshida
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.1110

Abstract

The first-time purposely build container ships introduced in 1967 with a draft of 9 meters, and now, newer container ship drafts can reach 16 meters and more. The development of the container ship dimension is rapid. Ports respond to these changes and keep up with the more significant size and a deeper draft of the new container ship design. Ports are developing their infrastructure from installing gantry cranes to dredge their seafloor. This research reviews that phenomenon and studied how ports adapt to the changing container ship dimension, especially for Post Panamax container ships built for efficiency. To do that, we use an exogenous variable of ports' depth from 1972 to 1985 before the ports knew that they would need deeper depth to accommodate such ships. We find that ports with actual depth more or equal to 13.716 meters is significantly affected port to accommodate Post Panamax container ship in this present time. The scope of this research is to show how a port responds to the change of the dimension of a container ship. Nevertheless, this research can be a steppingstone to measure the causality of trade that never has been done correctly before by introducing an exogenous variable that is strong, which port’s depth regarding the Post Panamax container ship draft.
Implementasi Sistem Informasi Akuntansi Persediaan Obat-Obatan Pada Rumah Sakit PKU Muhammadiyah Gamping Sleman-D.I. Yogyakarta Sofia Nur Arifin Maulana; Diska Arliena Hafni
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.1147

Abstract

This study aims to analyze the accounting information system for drug supplies at PKU Muhammadiyah Gamping Hospital. The employed research method was descriptive qualitative research. Data sources were from secondary and primary data. Based on the results of the study, it can be concluded that the accounting information system for drug supplies at PKU Muhammadiyah Gamping Hospital has been running well because the existing system can provide the required information. However, there are still weaknesses; namely, the physical activity is not maximal; the warehouse stock card does not include an expiration date. In addition, the hospital has not made 4 copies of an official report on the drug disposal following the Minister of Health Regulation (Permenkes) Number 73 of 2016 concerning Pharmaceutical Service Standards in Pharmacies.

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