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Valid Jurnal Ilmiah
Published by Sekolah Tinggi Ilmu Ekonomi AMM
ISSN : 18295037     EISSN : 26214954     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
VALID addresses the broad area of management science, accounting, and business. We welcome quantitative and qualitative studies with high-quality, rigorous methods, and strong impact on the field. Topics covered include, but not strictly limited to: Business and management strategy Marketing management Operations management Finance and investment Accounting Entrepreneurship Organisational behavior and people management Corporate social responsibility.
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Articles 20 Documents
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Search results for , issue "Vol 15 No 2 (2018)" : 20 Documents clear
PENGARUH INDEPENDENSI AUDITOR INSPEKTORAT TERHADAP KUALITAS AUDIT DENGAN ROLE CONFLICT SEBAGAI VARIABEL MODERASI Rusdi, Rusdi
Valid Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to empirically examine the effect on audit quality and independence of the testing role conflict as a moderating variable negatively affect direct relation to the independence of audit quality. Technique sampling usingp urposive sampling by distributing  the questionnaires. Data analysis method is used residual test to enforce moderation as a pure moderator variable. The results of this study showed that the variables significantly positively independence on audit quality and independence of the interaction between role conflict negatively affect to audit quality.  
PENCATATAN TRANSAKSI BISNIS SEDERHANA SEBAGAI SUMBER INFORMASI PADA USAHA KECIL DAN MENENGAH DI JALAN BUNG KARNO MATARAM Srihermanto, Basuki
Valid Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

Efforts to increase the economy can be done, among others, by strengthening the positions and skills of small and medium businesses (SMEs), which is basically a part of development. Small and medium-sized industries have grown and grown rapidly over time. The rapid development of small and medium-sized industries has an impact on increasing competition.  The purpose of this study is to analyze which SME groupings have been recording their business transactions and which have not done so. This research was conducted in small and winning industry in Bung Karno Pagutan Mataram, around campus STIA Mataram. By using survey method on the specified sample. While the data collection technique used is by using questionnaires, observation and interview techniques.  The result of the research shows that almost all samples indicate that the business transaction record has not been done yet, if there is still modest or very simple far from the rule of business transaction recording. This research is expected to provide information for steakholder to be more concerned about SMEs for the progress of the business world in Indonesia.
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI SERTA DAMPAKNYA TERHADAP KUALITAS LAPORAN KEUANGAN Nurhayati, Nurhayati; Muniarty, Puji
Valid Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to examine the influence of internal control systems and information asymmetry on the tendency of accounting fraud and it’s implications on the quality of financial statements at PT. Telkomsel Bima Branch. The population of this research is all employees at PT. Telkomsel Bima Branch that is 57 people. Technic of sample interpretation was done with purposive sampling toward 48 respondents who were employees directly involved in financial management, planning, preparing financial report and billing. The instrument of data analysis used Smart PLS 3.0. The results of research showed that the internal control system has negative and insignificant effect on the tendency of accounting fraud, while information asymmetry has a positive and significant effect on the tendency of accounting fraud. Furthermore, the tendency of accounting fraud has a negative and significant effect on the quality of financial statements.  
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN RUMAH SUBSIDI DI DESA KEKERI LOMBOK BARAT Siswanto, Topan
Valid Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study will analyze the influence of cultural factors, personal factors, social factors and psychological factors that will affect the purchase decision of government housing program that is subsidized housing. Where in this study will analyze the subsidized housing located in Kekeri district named housing Graha Kekeri. In this study using the respondent based on the number of units of housing built in Graha Kekeri which amounted to 36 units. This means that there are 36 heads of households who were respondents. From the research result, only the cultural factor and personal factors have significant influence on the purchase of social subsidy graha housing and kekeri factor while the social factor variable and the psychological factor have no influence to the buying decision of Graha Kekeri. In addition, based on the analysis of determination of independent variables affect the dependent variable by 68%.
DAMPAK SERTIFIKASI DAN MOTIVASI KERJA GURU TERHADAP KINERJA GURU DI MTs NEGERI MODEL KURIPAN LOMBOK BARAT Mimbar, Lalu; Izrawati, Izrawati; Kartini, Endang
Valid Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to: 1) analyze the effect of teacher certification and work motivation on teacher's performance in MTs.Negeri Model Kuripan West Lombok, 2) to analyze teacher certification and work motivation have significant effect simultaneously on teacher's performance in MTs.Negeri Model of Kuripan West Lombok. Variables used are teacher certification, teacher work motivation, and teacher performance. The population of 40 civil servant and non-civil servant teachers, the samples selected are teachers who have certified both civil servants and non-civil servants as many as 35 people. The result of the research shows that Certification and Work Motivation have positive and significant influence simultaneously on Teacher Performance in MTs Model Model Kuripan, this is proved by the result of regression calculation seen from the value of F count equal to 110.396 with 0.000 significance level. This means that the higher the Certification the higher the performance level of the MTs.Negeri Model Teacher of West Lombok, the lower the Certification the lower the Performance of Teachers In MTs.Negeri Model Kuripan Lombok Barat. Educator's Certification, and Work Motivation have a partially significant influence on Teacher Performance in MTs in the Model Model of Kuripan West Lombok. Judging from the value of R2 Adjusted R Square, 86.6% Teacher Performance is affected by Educator Certification, and Work Motivation, while the rest of 13.4% is influenced by other factors not included in this research. Of the two (2) independent variables of educator certification, and work motivation that has dominant influence on teacher performance is work motivation, because it obtains standardized value of Coefficients Beta which is bigger than other variables that is equal to 0.942.
ANALISIS PENERAPAN ACTIVITY BASED COSTING (ABC) DALAM RANGKA PENENTUAN BEBAN POKOK PRODUKSI PADA RAMAYANA BAKERY Putri, Anisa Karunia; Istiarto, Istiarto; Suarta, I Made
Valid Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This research is a qualitative descriptive research at Ramayana Bakery. This research has three main objectives. First, it aims to know the calculation of the cost of goods manufactured with the traditional system is used by the company. Second,  to know the calculation of cost of goods manufactured with activity based costing method. Third, to know comparison the calculation of cost of goods manufactured by using traditional system and activity based costing method at company. Data collection methods used in this research are interviews, documentation and observation. Objects in this research are costs incurred in baking bread at Ramayana Bakery such as raw material cost, direct labor cost, and factory overhead cost. Cost of goods manufactured with traditional system for roti sisir Rp 2.298,67, roti moka Rp 2.200,29, roti bluder Rp 631,65, roti tawar Rp 4.637,40, roti creamball Rp 2.188,10, roti isian coklat Rp 1.106,94 dan roti isian strawberry Rp 1.106,94. Cost of goods manufactured by activity based costing method for roti sisir Rp 2.062,67, roti moka Rp 2.098,96, roti bluder Rp 700,86, roti tawar Rp 4.283,03, roti creamball Rp 2.065,77, roti isian coklat Rp 1.176,25 and roti isian strawberry Rp 1.176,25 . There is a difference in the results of the calculation of the cost of goods manufactured between traditional systems and activity based costing. This is due to the activity that is chosen as a cost driver in the traditional system is much more used for roti sisir, roti moka, roti tawar, and roti creamball than to roti bluder, roti isian coklat and roti isian strawberry. Roti bluder, roti isian coklat and roti isian strawberry use other activities more dominantly and the activity is not used as a basis in traditional systems. In the end, the cost of goods manufactured for roti sisir, roti moka, roti tawar, and roti creamball become overcost and roti bluder, roti isian coklat and roti isian strawberry also becomes undercost.
ANALISIS BRAND SWITCHING PENGGUNA TRANSPORTASI ONLINE GOJEK DENGAN METODE MARKOV CHAIN DI KOTA BANDAR LAMPUNG Arpan, Yunada; Dewi, Paulina Citra
Valid Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to measure the magnitude of the percentage of users movement from online transportion of Gojek to other online transportation at the Community of Bandar Lampung City. This type of research uses descriptive research that describes the percentage of consumer displacement. The data used in this study is the primary data through the distribution of questionnaires to users who have used the Online Transportion Service of Gojek. Data analysis technique used was markov chain. From 44 respondents who use online transportation of Gojek, as many as 22 respondents are still using online transportation of Gojek, 19 respondents moved to online transportation of Grab and 3 respondents move to other online transportation. From the 42 respondents using Grab's online transportation, 12 were transferred to Gojek's online transportation, and 27 respondents continued to use Grab's online transport and 3 respondents moved to other online transport.14 respondents using other online transportation, as many as 6 respondents moved to Gojek's online transportation, one respondent moved to Grab's, and 7 respondents chose to keep using other branded online transportation.The magnitude of the probability of moving users of Gojek’s online transportation to other online transportation in Bandar Lampung City is 60% with attrition rate of 15%. Attrition rate (rate reduction) is. With a probability figure of 60% indicating that Gojek’s online transport users have a low loyalty rate (more than 50%)
HUBUNGAN ANTARA PENGALAMAN KERJA DAN TINGKAT PENDIDIKAN TERHADAP KINERJA PEGAWAI PADA DINAS KESEHATAN KOTA MATARAM Hadi, Khaerul; Kadarni, Laeli
Valid Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to determine the relationship between work experience and education level on employee performance at the health service of Mataram City. This research consist of 2 (two) variables that is independent variables work experience (X1), education level (X2) and also dependent variables of performance (Y). The number of population in this study as 91 people, the number of samples taken is the whole and samplestaken use nonprobability sampling. Data were collected by interview/questionnaire, interview and documentation. The data obtained were analized with correlatin data which was previously tested for validity and reliability. The result of this study indicate that the independent variables work experience that has a strong relationship /close with the value of coefficient 0,559<0,5 to dependent variable (performance) and level of education have weak relation to dependent variable (performance) because have coefficient value 2,11>0,5 on the staff of Mataram City health office.
PEMAHAMAN MANAJEMEN RUMAH SAKIT TENTANG PENTINGNYA KINERJA LINGKUNGAN DALAM PEMBANGUNAN BERKELANJUTAN Wardah, Sofiati; Astini, Yuli
Valid Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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This study aims to determine the understanding of hospital management on the importance of environmental performance in sustainable development and environmental management accounting information required in environmental management. Data were collected through questionnaires distributed to the management or waste management officers of each state and private hospitals in Mataram City. Data analysis technique used is descriptive analysis method. The results showed that hospital management has understood the importance of environmental performance in sustainable development and environmental management accounting information required by hospital management in the form of physical information and monetary information/cost, among others, the percentage of materials obtained from recycling, the amount of energy consumed and saved, the amount of water obtained from nature and wasted, the amount of waste treated and disposed of, the cost of evaluating and selecting environmental control equipment, the cost of developing/designing process/environmentally friendly products, the cost of training the employees for environmental issues, the cost of developing the environmental management system, inspectors of production processes to ensure compliance with environmental regulations, emission test costs, wastewater inspection fees, processing fees and disposal of hazardous waste, maintenance costs of waste treatment equipment, and polluted environmental cleaning costs.
ANALISIS PENGARUH CURRENT RATIO, WORKING CAPITAL TURNOVER, DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET Ginting, Wenny Anggeresia
Valid Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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This study was conducted on property and real estate companies listed on the Indonesia Stock Exchange. The purpose of this research was to find out the effect of current ratio, working capital turnover, and total asset turnover partially and simultaneously on return on asset. The populations of this research were 47 property and real estate companies listed on Indonesia Stock Exchange from 2012 until 2015, and the 20 samples were drawn by purposive sampling technique. This research used secondary data and hypothesis testing was done by using multiple linear regression analysis. The result of determination coefficient test (adjusted R2) showed that simultaneously, the ability of current ratio variable, working capital turnover, and total asset turnover to explain return on asset was 40.1% while the remaining 59.9% was affected by other variables. The result of simultaneous research (Test F), showed that current ratio, working capital turnover, and total asset turnover had a significant and positive effect on return on asset in property and real estate companies listed in Indonesia Stock Exchange in the period of 2012-2015. Partially the result of research (t test) showed that total asset turnover had a significant and positive effect on return on asset, while current ratio and working capital turnover did not have a significant effect on return on assets in property and real estate companies listed in Indonesia Stock Exchange in the period of 2012-2015.  

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