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Sigit Ary Wijayanto
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INDONESIA
Valid Jurnal Ilmiah
ISSN : 18295037     EISSN : 26214954     DOI : -
Core Subject : Economy, Social,
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 298 Documents
PERLINDUNGAN HUKUM TERHADAP PELAKU USAHA PEDAGANG KAKI LIMA DALAM MENJALANKAN USAHANYA DI KOTA MATARAM Baehaki Syakbani
Valid: Jurnal Ilmiah Vol 15 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Street Traders (PKL) is a people's economic activity, which is used to refer to a person (trader) who sells goods or food in the empire shops, sidewalks by using stalls or wheelbarrows. The problems raised in this research can be formulated as follows: What are the constraints of Business Traders of Street Traders in running their business in Mataram City? And How to Form Legal Protection of Business Traders of Street Vendors in Running Their Business in Mataram City? The research used in the research is normative-empirical law research, research conducted by reviewing the provisions of legislation (inabstracto) and see the legal facts that occur in the field (inconcreto). From the results of the research found the discussion in the problems studied include: Constraints of Business Actor Street Traders in running their business in the city of Mataram, namely: a. Low awareness of street vendors law, b. Weak Supervision by Enforcement Officials, c. Relocation of street vendors that are not strategic and adequate, d. Economic Factors of street vendors, and the form of legal protection against business players of street vendors in carrying out their business in Mataram city that has been regulated in the Regional Regulation of Mataram No10 Year 2015 on Street Traders. And suggestions For the Government, to be more active in providing protection for street vendors who run their business in the city of Mataram, and the government is more set against the shops in the city of Mataram for street vendors no less compete with them
PEMBERIAN TIPS TERHADAP TOUR GUIDE TINJAUAN ETIKA BISNIS ISLAM Dedy Febry Rachman; Syaiful Amri
Valid: Jurnal Ilmiah Vol 15 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The study was conducted with the aim of describing several issues, including Tipping in a partnership between Art Shop owners and Tour Guide, This research uses descriptive qualitative research design. Research data in the form of exposure in the form of recording of interviews with Art Shop owners and reviewed with Islamic business review. Data collection is done by using interview technique, observation and documentation. Instrument used for data collection in the form of questions submitted to the owner of Art Shop and employees who are deemed to provide the required data. To maintain data validity, data triangulation activities are performed. Data analysis activities started from the data review stage, identification and data classification phase, and data evaluation phase. Based on the results of data analysis, obtained two conclusions of research results as follows. First, the form of cooperation made by the owner of Art Shop and Tour Guide is a form of co-operation of commission. The Tour Guide commission is given when the guest brought by the guide is spending. However, if guests do not spend, Tour Guide only get parking money when using Bus, drink the same cigarette, and this is done by some Art Shop. Cooperation between owner of Art Shop with Tour Guide is oral not written, difficult thing from related institution such as Disperindag and Dispar to prove deviation irregularities that may occur in the matter of oral agreement, so that related institution not know exactly what contents of cooperation between Art Shop and Tour Guide. Second, Provision of commissions in a high percentage is done by Art Shop owners ie there are even up to 50% of the profits of Art Shop owners. But in Islam giving 50% it is not good because it is out of habit, and seen the position of owners of Art Shop and Tour Guide, where Tour Guide is not including the financiers
PERAN KREDIT MODAL USAHA BAITUL MAAL WAT TAMWIL (BMT) DALAM PENINGKATAN PENDAPATAN RUMAH TANGGA MISKIN DESA MOTONG Didi Suwardi; Fitriah Permata Citra
Valid: Jurnal Ilmiah Vol 15 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The formulation of the problem in this research is whether the provision of capital credit business BMT can play a role in increasing the income of poor households in Motong Village Utan District. The main objective of this research is to analyze the role of business credit in increasing the income of poor households after obtaining the capital credit of BMT business in Motong Village. The method used is descriptive method. This research was conducted in BMT Motong Village, Utan, Sumbawa District. The types and sources of research data are primary and secondary data. Data Collection Method uses interviews, questionnaires and techniques of documentation. Population and Sample The total population in this study are as many as 168 BMT customers and the number of samples totaling 63 BMT customers. The analytical technique uses the income formula and the wilcoxon rank test statistic. The results showed that the amount of capital owned before the capital credit business ranged from Rp.350.000 to Rp.2.650.000 / month with an average of Rp.1.177.778 and the amount of income ranges from Rp.145,328 to Rp.6,462,624 with an average of Rp.2,600,779 and the amount of capital held after the capital credit business ranges from Rp.850,000 to Rp.4.650.000 / month with an average of Rp.2.755.556 total revenues ranged from Rp.726.020 to Rp.9.058.756/ month with an average of Rp.3.803.203, has a difference amount of Rp.1.202.424, This condition shows that the provision of capital credit of BMT businesses to poor households can increase the income of poor households. In the statistical test, the rank of wilcoxon indicates the overall value of Asymp sig 0.000 ≤ 0.05 or Zhitung of -894 is in critical area Ztabel ≤ 1.645 or Z ≥ -1,645, so Ho is rejected, while HI accepted. The consequences of HI are accepted and Ho has rejected means two variables have different median values. The hypothesis that there is a difference in income after the capital of business credit was given, proven. The difference is caused by capital, income and business capital credit factors
MANAJEMEN SUMBER DAYA AIR DI LOMBOK TIMUR: DEFISIT AIR DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Lalu Muhammad Kabul; Muhammad Ahyat
Valid: Jurnal Ilmiah Vol 15 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Regarding water resources management, the research carried out in order to study various factors affected water deficit that occurred in East Lombok. The research method was quantitative approach namely factor analysis. Data sources were primary and secondary data. For data collecting used interview and FGD. Kaiser-Meyer-Olkin (KMO’s test), Bartlett’s test, anti-image Correlation, Eigenvalue, Force Field Analysis were tools employed to analyse the data. The research results were two factors that affected water deficit namely forest destruction and institution. Forest conservation at the upstream area was a strategy to overcome the forest destruction, and strengthening capacity of the P3A and creating the Multistakeholder was a strategy to overcome the institution factor
PEMAHAMAN MANAJEMEN RUMAH SAKIT TENTANG PENTINGNYA KINERJA LINGKUNGAN DALAM PEMBANGUNAN BERKELANJUTAN Sofiati Wardah; Yuli Astini
Valid: Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

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. The 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.
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

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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 using purposive sampling by distributing the questionnaires. The 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.
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI SERTA DAMPAKNYA TERHADAP KUALITAS LAPORAN KEUANGAN Nurhayati Nurhayati; Puji Muniarty
Valid: Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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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 the research showed that the internal control system has a 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.
DAMPAK SERTIFIKASI DAN MOTIVASI KERJA GURU TERHADAP KINERJA GURU DI MTs. NEGERI MODEL KURIPAN LOMBOK BARAT Lalu Mimbar; Izrawati Izrawati; Endang Kartini
Valid: Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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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 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 are equal to 0.942
ANALISIS BRAND SWITCHING PENGGUNA TRANSPORTASI ONLINE GOJEK DENGAN METODE MARKOV CHAIN DI KOTA BANDAR LAMPUNG Yunada Arpan; Paulina Citra Dewi
Valid: Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study aims to measure the magnitude of the percentage of users movement from online transportation 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 Transportation Service of Gojek. The 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 an 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%).
ANALISIS PENGARUH CURRENT RATIO, WORKING CAPITAL TURNOVER, DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET Wenny Anggeresia Ginting
Valid: Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

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 the return on the 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 the 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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