cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 7   8   9   10   11 
Tanggung Jawab Sosial Perusahaan (CSR) Dalam Perspektif Regulasi (Studi: Indonesia, Belanda dan Kanada) Siti Maryama
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 2 No 2 (2013)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v2i2.121

Abstract

This article aims to understand the concept of CSR is implemented in many countries, particularly Indonesia, the Netherlands and Canada. Although these countries do not have the specific regulations governing the application of CSR by companies, but the They positioned CSR as an obligation to do. CSR in Indonesia is set in some of the rules, such as the limited liability laws, state laws, laws on investment, and is regulated in others. While in the Netherlands is set in CSR Netherlands. While in Canada formed CBSR (Canadian Business for Social Responsibility) as the government's commitment to the importance of CSR. From the concept of CSR undertaken by these countries, CSR has the same goal of good relations between companies, communities, and the environment.
Kebijakan Dan Hukum Persaingan Usaha Yang Sehat: Sinergitas Kawasan ASEAN Di Era Globalisasi Muchtar Riva’i; Darwin Erhandy
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 2 No 2 (2013)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v2i2.122

Abstract

The globalization, acccording to Albrow, is all processes , where all human being in this earth incorporated in a single world , global society. Therefore, the process is pluralitic then we see can in a pluralism. On the other hand, the globalization of law exists in across the world strengthen the fundamentals of building in a New Lex Mercatoria (NLM) has existed since 1960 has been introduced by the experts of international business emerged the unification of international trade law can usually be seen in Model Law, Uniform Law, the rules of international Organizations or international convention. ASEAN Competition Conference (ACC's) which was held on 15-16 November 2011 in Bali last, aiming to achieve regional acceptance of the importance of competition policy from the various stakeholders, such as government agencies, lawmakers, businessmen, politicians, and academics. Acceptance and support will be required Member States to encourage and accelerate the adoption and strengthening of competition policy and law (CPL) in the ASEAN region in the constellation of Global trade area. A culture of fair competition and business rivalry in turn will help achieve economic integration, dynamics and competitiveness, including the release of trade and investment, as set out in the AEC Blueprint set out in the Conference.
Volatilitas Pasar Modal Syariah Dan Indikator Makro Ekonomi: Studi Banding Malaysia dan Indonesia Muhammad Syafii Antonio; Hafidhoh Hafidhoh; Hilman Fauzi
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 2 No 1 (2013)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v2i1.124

Abstract

This study attempts to examine the short-term and long-term relationship among selected global and domestic macroeconomic variables from each country (Fed rate, crude oil price, Dow Jones Index, interest rate, exchange rate and inflation). Two main indexes will be analyzed namely Jakarta Islamic Index (III,) FTSE Bursa Malaysia Hijrah Shariah Index (FHSI). The methodology used in this study is vector error correction model (VECM) for the monthly data starting from January 2006 to December 2010. The result shows, all selected macroeconomic variable have significantly affect both Islamic stock market FHSI and JII, Analysis of FE VD (Forecast Error Variance Decomposition).The result also shows that the amount of influence of global and domestic macroeconomic variables on Islamic capital market volatility in Indonesia and Malaysia have different sequences. Volatility of III is influenced by variables sequentially OIL, BIR, ERI, DOW, CPI and FED. While volatility of FHSI sequentially influenced by variables of FED, OIL, MYR, CPIM, DOW and ERM. Different result is due to two main factors: the difference macroeconomic stability and the amount of global intervention on the economy.
Kinerja Rasio Keuangan Perbankan Islam Dan Konvensional: Studi Komparatif Amrizal Amrizal
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 2 No 1 (2013)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v2i1.125

Abstract

The article focuses to analyze finance ratio consist of Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM) Capital Adequacy Ratio (CAR) except Earnings before Interest Tax (EBIT). The research is conducted to three conventional banking (BNI 46, Mandiri and BRI) and three syariah banking (Bank Muamalat Indonesia, Bank Mega Syaria and Bank Syariah Mandiri) for annual report periods 2007 to 2011. The result shows, the average increase EBIT to conventional banking groups during period 2007 to 2011 are 1.91% while the average EBIT to syariah banking groups are 1.53%. The average of ROA to conventional banking groups are 3.01% while the average ROA to syariah banking groups are 1.99%. The average of ROE to conventional banking groups is 24.19% while the average of ROE to syariah banking groups is 33.31%. The average of NIM to conventional banking groups during period 2007 to 2011 are 7.08% while the average of NIM to syariah banking groups during period 2007 to 2011 are 8.14%. The average of CAR to conventional banking groups is 15.63%, while the average of CAR to syariah banking groups during the period are 12.19%.
Pengujian Empiris Efficient Market Hypothesis (EMH) Dan Capital Assets Pricing Model (CAPM) Rafrini Amyulianthy; Asriyal Asriyal
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 2 No 1 (2013)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v2i1.126

Abstract

As indicated, Efficient Market Hypothesis theory played an important role in evolution of accounting research. The conflict between the Efficient Market Hypothesis and hypotheses underlying many accounting prescriptions led to the introduction and popularization of positive theory and methodology in the accounting literature. This paper is to provide a clearer understanding of the factors anomalies encountered by experts during a test of the reliability Efficient Market Hypothesis and Capital Asset Pricing Model (CAPM) theories which proposed by Fama in 1970.
Profesionalisme Internal Auditor Dan Intensi Melakukan Whistleblowing Yusar Sagara
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 2 No 1 (2013)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v2i1.127

Abstract

The purpose of this study was to determine the influence of the internal auditor's professionalism to make whistle-blowing intentions. The values in the study are examined by multiple-regression. The results of these study indicate: (1) professionalism-dimensional internal auditor of community affiliation negatively influence whistle-blowing intentions; (2) professionalism internal auditors dimensions of social obligations negatively influence whistle-blowing intentions; (3) professionalism dimension of internal auditor dedication towards work negatively influence the conduct of whistle-blowing intentions; (4) professionalism internal auditors confidence in the rule itself or the community negatively influence whistle-blowing intentions; and (5) professionalism demands dimension of internal auditors to be independent positive influence on the intention of whistle-blowing.
Anggaran Penjualan Dan Pengendalian Tingkat Produksi: Simulasi Teoritik NFN Husnayetti
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 2 No 1 (2013)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v2i1.128

Abstract

Budget is one of the tools for management in carrying out its functions, especially in the planning and controlling. With the formulation of the budget of a company, it can be used as a basis for assessing the performance of the company by the budgets prepared by the realization.
Standarisasi Biaya Produksi Terhadap Total Quality Control PAda PTP. Pabrik Gula Takalar Jamaluddin Jamaluddin
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 2 No 1 (2013)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v2i1.129

Abstract

In planning the profit, understanding the relationship between the cost of profit, volume and profit are fundamental in its analysis. This study examines the standardization of the production costs of the company to increase quality control of PTP. Pabrik Gula Takalar. The results concluded that the cost of production on PTP. Sugar Factory Takalar can improve the expected of quality control. In addition, production quality control system implemented in the sugar processing is not been applied to the Statistical Quality Control.
Maksimalisasi Keuntungan Dengan Pendekatan Metode Simpleks Kasus Pada Pabrik Sosis SM Yanti Budiasih
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 2 No 1 (2013)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v2i1.130

Abstract

The purpose of this study are to (1) determine the combination of inputs used in producing products such as beef sausages and veal sausage meatball; and (2) determine the optimal combination whether the product can provide the maximum profit. In order to determine the combination of inputs and maximum benefits can be used linear programming with graphical and simplex method. The valuation result shows that the optimal input combination would give a profit of Rp. 1.115 million per day.
Implementasi Pencatatan Keuangan Oleh Pengusaha Mikro-Kecil Di Kecamatan Ciputat Ermalina Ermalina
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 2 No 1 (2013)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v2i1.131

Abstract

The objectives of the study are to analyze the implementation of financial report (cash flow) by micro and small businesses in Ciputat Tangerang Selatan. The method used in this research is descriptive-qualitative. The result shows that the most of micro and small businesses of the (44.5%) do not have financial reports (cash flows). As for the rest, 33.3% of respondents have financial report and 22.2% of them make a report.

Page 9 of 19 | Total Record : 183

 7   8   9   10   11 

Filter by Year

2012 2021


Reset
Filter By Issues
All Issue Vol 10 No 2 (2021): Liquidity Vol 10 No 1 (2021): Liquidity Vol 9 No 2 (2020): Liquidity Vol 9 No 1 (2020) Vol 8 No 2 (2019) Vol 8 No 1 (2019) Vol 7 No 2 (2018) Vol 7 No 1 (2018) Vol 6 No 2 (2017) Vol 6 No 1 (2017) Vol 5 No 2 (2016) Vol 5 No 1 (2016) Vol 4 No 2 (2015) Vol 4 No 1 (2015) Vol 3 No 2 (2014) Vol 3 No 1 (2014) Vol 2 No 2 (2013) Vol 2 No 1 (2013) Vol 1 No 2 (2012) Vol 1 No 1 (2012) More Issue