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<![CDATA[Dana Pihak Ketiga, Rasio Kecukupan Modal, Pembiyaan Bermasalah, Dan Tingkat Pengembalian Investasi Pada Pembiayaan UMKM ]]>
<![CDATA[Oki Irawan]]>;
<![CDATA[Jafril Khalil]]>;
<![CDATA[Riawan Amin]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 2 (2016) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v5i2.53
<![CDATA[This study aims to determine the effect of third party funds, capital adequacy ratio, problem financing, and return on investment on MSME financing with case studies at Bank Muamalat, Bank Syariah Mandiri and Bank Syariah Mega. This study uses multiple linear regression analysis. The results of this study indicate that the independent variables (the amount of third party funds, capital adequacy ratio, non perfoming financing, return on assets) as a whole contribute or contribute to the dependent variable (financing of SMEs) of 73.6% and the remaining 26.4% of other variables Not included and examined in the equation.]]>
<![CDATA[Strategi Promosi Dan Alasan MahasiswA Memilih Program Perkuliahan Karyawan Pada Konsultan Perguruan Tinggi (KPT) Di Jakarta ]]>
<![CDATA[Asriyal Asriyal]]>;
<![CDATA[Tito Siswanto]]>;
<![CDATA[Yanti Budiasih]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 2 (2016) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v5i2.54
<![CDATA[As a developing country and become one of the most populous countries, Indonesia is considered as a potential market by foreign universities from various parts of the world, both Asian countries, Europe and America who participated in promoting universities in Indonesia on a large scale. This article is written to investigate the promotion and to describe and review the implementation of promotional strategies undertaken by higher education consultant (KPT)in DKI Jakarta. In this study used the analysis of the index technique that describes the respondents on the items of questions posed. Scoring technique used in this research is with a maximum score of 5 and a minimum of 1. Promotional strategies undertaken by the KPT is highly internet marketing based. Internet serve as the main promotional media in addition to other supporting media. Even the use of the internet served as a medium to bring in and also receive the arrival of prospective students.]]>
<![CDATA[Harga, Brand Image, Dan Atribut Produk Serta Pengaruhnya Terhadap Keputusan Pembelian Smartphone Berbasis Android ]]>
<![CDATA[Siti Maryama]]>;
<![CDATA[Yayat Sujatna]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 2 (2016) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v5i2.55
<![CDATA[The purpose of this study is to: (1) analyze the influence of brand image on purchase decisions android smartphone; (2) analyze the effect of price on purchase decisions android smartphone; and (3) analyze the influence of product attributes on purchase decisions android smartphone; (4) analyzing the influence of brand image, price, and product attributes together on purchasing decisions android smartphone. The method used is descriptive-quantitative. Place of research on campus of STIE Ahmad Dahlan Jakarta with a sample of the regular students majoring in management and accounting. Slovin sample is determined by the formula. The research variables teridiri of Price, Brand Image, Product Attribute, and Purchase Decision. Analysis technique using classical assumption, F test, t test. Previous research instruments testing using validity and reliability test. The results of these empirically concluded that: (1) the price sginifikan influence on purchasing decisions android smartphone; (2) brand image significantly influence purchasing decisions android smartphone; (3) product attributes significantly influence purchasing decisions android smartphone; and (4) the fourth brand image, price, and product attributes together significantly influence purchasing decisions android smartphone. The posibble reason are discussed in this article.]]>
<![CDATA[Konsep Soul Share Pada Pemasaran Syariah Baitul Maal Wat Tamwil (BMT) Di Banten ]]>
<![CDATA[Mulyadi Mulyadi]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 2 (2016) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v5i2.56
<![CDATA[The purpose of this study was to determine and analyze in depth the concept of soul share the marketing of Shariah BMT in Banten. The method used is descriptive qualitative with phenomenological approach. Phenomenological study tries to explain or reveal the meaning of a concept or phenomenon based on the experience of consciousness that occurs in some individuals. The samples were consist of 6 BMT in the province of Banten, namely: BMT Great Mosque of Serang, Pandeglang BMT BMT Darul Falah EL-STIEM Kota Tangerang. BMT Al-Qoryah Anyer Serang regency, BMT Bina Tijaroh Cilegon and BMT La-Syakka Lebak. The analysis technique used is to use interactive model. In the analysis model, there are three (3) components of the analysis, namely: data reduction, data display and conclusion. The results of this study revealed that the concept of soul share in marketing of Shariah BMT in Banten is: Honesty as a capital BMT in getting the trust of the public, and transparency. With customers increasingly believe in the sincerity of BMT, BMT at the boarding school does not have a human resources professional, because its organizer doubles as a cleric and lectures, while at BMT has been a professional market. BMT friendship is a strategy to mantain customers satisfaction and keep in touch with customers.]]>
<![CDATA[Peran Pengawasan Internal Dalam Menghindari Kutukan Sumber Daya Alam ]]>
<![CDATA[Andilo Tohom]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 1 (2016) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v5i1.59
<![CDATA[Indonesia is one of many countries in the world so called resource-rich country. Natural resources abundance needs to be managed in the right way in order to avoid dutch diseases and resources curses. These two phenomena generally happened in the country, which has abundant natural resources. Learned from Norwegian experiences, Indonesian Government need to focus its policy to prevent rent seeking activities. The literature study presented in this paper is aimed to provide important insight for government entities in focusing their policies and programs to avoid resources curse. From the internal audit perspective, this study is expected to improve internal audit’s role in assurance and consulting.]]>
<![CDATA[Peran Komite Audit Independen Sebagai Pemoderasi Hubungan Antara Environmental Awareness Dan Tanggung Jawab Sosial Perusahaan Dalam Meningkatkan Kualitas Laba Perusahaan Konstruksi Di Indonesia ]]>
<![CDATA[Darmansyah Darmansyah]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 1 (2016) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v5i1.60
<![CDATA[Achievement of earnings quality is something indispensable for the company, plays an important and central in the world of accounting. That's where the accounting profession is at stake. Corporate Social Responsibility (CSR) to be responsible for the company, and increased public awareness of the importance of protecting the environment is very high. The audit committee has an important role in enhancing the value of the company. The purpose of this study was to analyze the influence of environmental awareness and CSR with the audit committee as moderating in improving the quality of corporate profits construction purposes. The method of analysis using the PLS program Warp 4.0. The results showed that no significant relationship between the environmental awareness of the quality of earnings of construction companies. There is a significant relationship between CSR affects the quality of earnings. While the Independent Audit Committee does not moderate the effect of CSR on Earnings Quality construction companies. Independent Audit Committee has not been instrumental in improving the quality of earnings, but it is expected in the future could increase the role of good corporate governance and monitor the implementation of corporate social responsibility to be better.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Manufaktur Yang Go Public ]]>
<![CDATA[Nelyumna Nelyumna]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 1 (2016) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v5i1.61
<![CDATA[The purpose of this research was to analyze the influence of asset structure, liquidity, profitability, and firm size on capital structure. The sample used in this study is manufacturing company listed on the Indonesia Stock Exchange (IDX) 2012-2014. Samples were taken by purposive sampling technique. F test results indicate that the asset structure, liquidity, profitability, and firm size set significant effect on capital structure in manufacturing company listed on the Indonesia Stock Exchange (IDX) with a confidence level of 95%. t test results showed that variables asset structure, liquidity, profitability, and firm size thatsignificantly affect the capital structure of the companies listed in Indonesia Stock Exchange (IDX) with a confidence level of 95%.]]>
<![CDATA[Kesadaran Perpajakan, Pelayanan Fiskus, Dan Kepatuhan Wajib Pajak (Studi Padawajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas) ]]>
<![CDATA[Nurwati Nurwati]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 1 (2016) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v5i1.62
<![CDATA[Taxpayer compliance from year to year shows declining. This study purposes to analyze the factors that affect the individual taxpayer Compliance conducting business and free trade in the region of KPP Pratama Jakarta Pasar Rebo. This study using the questionnaire as data collection. Respondents in this study are the individual taxpayers conducting business activities and work freely. This study uses a Tax Awareness, Service tax authorities as the independent variable and the Taxpayer Compliance as the dependent variable. The data were analyzed using multiple regression analysis using SPSS 20 for Windows. The results showed that (1) Awareness has negative influence on the Taxation Taxpayer Compliance significantly, (2) positive effect on the tax authorities Service Taxpayer Compliance significantly.]]>
<![CDATA[Rasio Pembiayaan Bermasalah, Tingkat Kecukupan Modal, Dan Rasio Profitabilitas Di PT. Bank Muamalat ]]>
<![CDATA[Irma Novida]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 1 (2016) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v5i1.63
<![CDATA[In obtaining profit or banking profitability is not separated from the name of risk, because it cannot be denied that in fact the banking industry is an industry that is closely related to the risk, especially since it involves the management of public money and played in the form of investment activities, such as credit or financing. Financing is one form of business of the bank as an indicator in the assessment of the bank, for financing the assets which provide the largest portion of income for banks. Financing risks will have an impact on the smooth and banks ability to obtain profitability. In addition, many financial problems can lead to the erosion of bank capital that can be seen from the Capital Adequacy Ratio (CAR). The decrease of CAR certainly result in decreased ability of banks to channel financing, which in the end the bank to lose its ability to generate optimal profit. In addition, banks may have difficulties endangering its survival is characterized by decreasing capital, asset quality, liquidity and profitability as well as bank management is not carried out based on the precautionary principle and the principles of sound banking.]]>
<![CDATA[Hasil Audit, Jabatan Gubernur, Kinerja Keuangan Daerah Dan Dampaknya Terhadap Kesejahteraan Masyarakat ]]>
<![CDATA[Sarjono Sarjono]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 1 (2016) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v5i1.64
<![CDATA[The purpose of this study was to analyze the factors that influence social welfare. The factors are audit opinion, financial performance, follow-up of audit recommendations, and the tenure of governors in the 34 provinces. The data used in this study is secondary data and in the form of panel data, and have been analyzed by multiple regression. The results showed that the financial performance and follow-up of audit recommendation have the positive and significanteffect on social welfare. But, the audit opinion and the tenure of governor have negative and not-significant effect on social welfare.]]>
