cover
Contact Name
Pitri Yandri
Contact Email
jurnal.liquidity@gmail.com
Phone
+6221-74303930
Journal Mail Official
jurnal.liquidity@gmail.com
Editorial Address
Jl. Ir. H Juanda No. 77, Cirendeu, Ciputat Timur, Tangerang Selatan, Banten 15419
Location
Kota tangerang selatan,
Banten
INDONESIA
Liquidity: Jurnal Riset Akuntansi dan Manajemen
ISSN : 18295150     EISSN : 26154846     DOI : 1032546
Core Subject : Economy,
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.
Articles 183 Documents
Suku Bunga Bank Indonesia, Financing To Deposit Ratio Dan Kinerja Perbankan Syariah Di Indonesia Adi Musharianto
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 2 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i2.85

Abstract

This research performs to test the influence on Financing to Deposit Ratio (FDR) and interest rate (BI Rate) toward Return on Asset (ROA). The research methodology using quantitative descriptive analysis with purposive sampling, the sample is a number of banks that operates of shari’a system. The result shows that (1) FDR has positive significant influence toward ROA; and (2)BI Ratehas negative significant influence towardROA. Prediction capability from both of these variables toward ROA is 26.50% whereas most of it amounting 73.50% isinfluenced by other factors.
Kepuasan Pengguna Layanan Pencairan Dana ABPN Pada Kantor Pelayanan Perbendaharaan Negara (KPPN) Khusus Jakarta VI Triana Meinarsih; Binsar H. Simanjuntak
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 2 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i2.86

Abstract

This study analyzes the problem of the level of user satisfaction the Office of State Treasury Service (KPPN), the factors that lead to customer dissatisfaction of KPPN, as well as the efforts of KPPN to improve customer satisfaction. This study shows that user customer satisfaction is quite high. The indicators of satisfaction are tangibility, reliability, responsiveness, assurance, and empathy. The result of Whitney Mann test of the entire indicators is> 0.05 (5%). So the valuating of five attribute in both groups, perceived service and expected service, shows a difference satisfaction. In Cartesian Diagram, the three entered in quadrant 1, in which quadrant 1 shows the expected high service, but instead low perceived service. So there is a high gap between expected service and perceived services, which lead to dissatisfaction, and efforts of KPPN’s to improve customer satisfaction with the implementation of one-stop service, no cost and improving the competence of staff.
Kepuasan Kerja, Komitmen Organisasi Dan Semangat Kerja Karyawan Pada PDAM Tirta Sukapura Tasikmalaya Dian Kurniawan; Irman Firmansyah
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 2 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i2.87

Abstract

One of the important strategies in runninga businessis to maintain employee morale. However,the spirit must be supported with the factors that influence it. Therefore, this study aimed to measure whet her job satisfaction and organizational commitment affects employee morale. This study was conducted to employees of PDAM TirtaSukapura, Tasikmalaya by the number of respondents was 198 people. The results showed that job satisfaction significantly influence organizational commitment, organizational commitment have a significant effecton morale, job satisfaction have a significant effecton morale, and organization commitment mediates the relationship between job satisfaction on morale. It is thus that employee morale PDAM Tirta Sukapura influenced by job satisfaction and organizational commitment.
Enrepreneurial orientation And Firm Performance In Small Medium Enterprice In Computer Service And Software Vitrio Wibisono
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 2 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i2.88

Abstract

Penelitian ini mengkaji pengaruh entrepreneurial orientation terhadap kinerja perusahaan dan juga menginvestigasi lebih lanjut pengaruh respons pasar dalam meningkatkan pengaruh hubungan entrepreneurial orientation terhadap kinerja perusahaan. Penelitian sebelumnya mengungkap, kinerja perusahaan sangat penting untuk kelangsungan hidup perusahaan dan serta kemampuan beradaptasi dengan dinamika lingkungan bisnis seperti: pesaing, pelanggan, ataupun tren pasar. Penelitian ini dilakukan di lingkungan Industri Layanan Komputer dan Peranti Lunak (LKPL) dengan mengambil 126 sampel perusahaan kecil-menengah di Jakarta. Hasil penelitian menunjukan bahwa entrepreneurial orientation tidak berpengaruh terhadap kinerja perusahaan secara langsung. Penelitian ini juga memberikan bukti empiris terhadap ketidakkonsistenan dari penelitian sebelumnya tentang pengaruh entrepreneurial orientation terhadap kinerja perusahaan. Penelitian ini mendukung bahwa entrepreneurial orientation memiliki pengaruh tidak langsung terhadap kinerja perusahaan, yang dimediasikan oleh respons pasar. Sehingga dapat disimpulkan bahwa perusahaan yang memiliki enterpreneurial orientation dan responsif terhadap pasar akan senantiasa terus adaptif dengan dinamika lingkungan bisnis dan dapat meningkatkan kinerjanya.
Pola Produksi, Distribusi Dan Analisi Titik Impas Industri Arang Tempurung Kelapa Di Kawasan Suburban Indonesia Pitri Yandri
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 2 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i2.89

Abstract

Suburb is characterized by two activities at once: residential area and trade and agricultural activities and/or small-scale industries. One of industry exist in the middle of neighborhood is coconut shell charcoal industries. Five manufacturerswere observed to identify and analyze the patterns of production, distribution and production effectiveness. The observation result shows that the entire manufacturer relying on traditional markets in South Tangerang Municipality, Parung District and South Jakarta as a major supplier of raw materials. The main constraints faced by the industries in obtaining raw materials are competition among them (asymmetric information). The pattern of distribution is directly and indirectly distribution. Direct distribution patterns made by selling charcoal to the end consumer (restaurant) and indirect distribution patterns performed by using large suppliers and retailers in traditional markets. The distribution pattern is also performed passively in which the industries are waiting for consumer to come and then make a transaction. However, the entire industries have the effectiveness of production.
Pengendalian Persediaan Kedelai Sebagai Bahan Baku Produksi Tahu I-Love Bandung Yanti Budiasih; Asriyal Asriyal
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 2 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i2.90

Abstract

The tofu enterprise named 1-Love Bandung is the one enterprise on producing tofu every day by using the soybeans purchased from the cooperative. Reorder the soybeans using a model named a “Kotak System” which is mean that supplies the raw material will be immediately visible in the box that is used as storage. In this way the purchase of raw materials will be made if the amount of raw materials in a box has achieved certain results. This paper reviews: (1) the results of calculations required amount of efficient and optimum raw materials, which is calculated using the Trend Projection and EOQ method; (2) the results of the calculation amount required of safety stock; (3) the Reorder Point of inventory; (4) the maximum inventory; and also (5) the total inventories cost (TIC).
Masyarakat Ekonomi ASEAN 2015: Antara Musibah Dan Berkah Bagi UMKM Indonesia Sulistyo Seti Utami
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 2 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i2.91

Abstract

In the near future ASEAN Economic Community (AEC) will soon be carried out in ASEAN countries; it has become an interesting issue for various parties, such as government, private businessmen, entrepreneurs, professionals, economists, academicians, etc. However, until at present we still don’t clearly know which sectors of Indonesia will become the one which is a primary. Even with the variety and number of Micro, Small, and medium Enterprises (UMKMs) which are now available almost up to 98,9%, they will become problems for Indonesia in facing the AEC market. Due to of most the UMKMs still don’t have strong competitiveness to enter the common market of ASEAN. In addition, they, UMKMs, still haven’t realized and even haven’t still understood yet what ASEAN common market is, even though it will be applied soon in our country in 2015. Factually, there are a lot of UMKMs in Indonesia that must be seriously paid attention and protected by our government. Our country must be able to make UMKM sectors to become a strong economic base for Indonesia. Referring to the idea above, this writing will try to describe what problems will be faced by UMKMs in entering ASEAN Common Market or AEC market and will also try to explain how UMKMs could become excellent sectors especially on their products which have local advantages which are owned by Indonesia.
Masyarakat Ekonomi ASEAN 2015 Dan Daya Saing Sumber Daya Manusia Husnayetti Husnayetti
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 2 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i2.94

Abstract

Competition in the labor market will increase towards the implementation of the ASEAN free market by the end of 2015. Thus therefore, improving the quality of human resources is a critical success factor of development and progress of a nation. In contrast, the labor of Indonesia also has a significant opportunity to fill the jobs. It is considering that the population of Indonesia, which reached number 4 in the world. The expansion of the labor market will be able to reduce unemployment and improve the welfare of the community, which is one of the goals of the establishment of the ASEAN economic community if Indonesian workers can compete with foreign labor. The low competitiveness is caused by to the low level of workforce education. To improve the competitiveness of the labor could be conducted by improving education that embodies the hard and soft competencies. The existence of soft skills and hard skills must be balanced, because these skills support each other to achieve a person’s success. To create the both skills then the education sector should be able to develop a balanced curriculum to realize soft skills and hard skills of labor.
Sektor Ekonomi Potensial Di Kota Tangerang Selatan Uki Masduki
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 2 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i2.95

Abstract

This study aims to determine the potential sectors or sectors base and non-base in the city of South Tangerang. Data obtained through secondary data, that is data Gross Domestic Product (GDP) of South Tangerang City in 2010 - 2013. The data were analyzed using analysis tools Location quotients (LQ) and Growth Ratio Model (MRP). These results indicate, there are five sectors at the same base as the dominant sector which needs to be developed, namely: the building sector, trade, hotels and restaurants, transport and communications, financial services, leasing and business services, and the services sector. Sector is based on the calculation basis of positive LQ (LQ> 1) and the results of calculation of the five sectors Growth Ratio (RPs) through MRP is also positive, or more than one.
Peranan KPPU Bagi Pemangku Kepentingan Dalam Menegakkan Undang-Undang Larangan Praktik Monopoli Di Indonesia Muchtar Riva’i; Darwin Erhandy
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 2 (2014)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v3i2.96

Abstract

The establishment of the KPPU is to control the implementation of the Act. No. 5/1999 on Concerning the Ban on Monopolistic Practices and Unfair Business Competition in Indonesia. Various duties and authority of the KPPU contained in Article 35 and Article 36 of the Act. But in reality, KPPU does not have executorial rights so that the various decisions of the commission often could not be implemented. Therefore internally strengthening of institutional existence by way of amending the Law Commission is very appropriate to be used by the government and parliament agenda. Externally, stakeholder participation is something very urgent and that the KPPU’s strategic optimally capable of performing their duties according to its motto: “Healthy competition Welfare of the people”.

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