Valid Jurnal Ilmiah
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.
Articles
297 Documents
<![CDATA[PENGARUH EARNINGS AFTER TAX, CURRENT RATIO, DEBT TO EQUITY RATIO TERHADAP DEVIDEN PAYOUT RATIO ]]>
<![CDATA[Sulaiman Sarmo]]>;
<![CDATA[Muttaqillah Muttaqillah]]>;
<![CDATA[Handri Amin Effendi]]>
<![CDATA[ Valid: Jurnal Ilmiah Vol 16 No 1 (2019) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (0.272 KB)
<![CDATA[This research was conducted to determine the effect of current ratio, earnings after taxes, debt to equity ratio on dividend payout ratio, to real estate companies in 2015-2017. The sampling technique used purposive sampling with a sample size of 41 companies. The hypothesis testing method used was logistic regression analysis by using the classical assumption of multicollinearity. The results show that earnings after taxes affect the dividend of the payout ratio, while the current ratio and debt to equity ratio do not affect the dividend payout ratio]]>
<![CDATA[IMPLEMENTASI PERATURAN PEMERINTAH NOMOR 71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL ]]>
<![CDATA[Abdurrahim Abdurrahim]]>;
<![CDATA[Dwi Nur Hidayati]]>;
<![CDATA[Budiarto Budiarto]]>
<![CDATA[ Valid: Jurnal Ilmiah Vol 16 No 1 (2019) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (502.02 KB)
<![CDATA[This study is intended to determine the factors that influence the success of local governments in the implementation of PP 71/2010 on Accrual Based Government Accounting Standard. This quantitative research employs the regression method to analyse the regulations, human resources, commitment, other supporting elements and training which seem to influence the accomplishment of local governments in the implementation of PP 71/2010 on Accrual Based Government Accounting Standard. The population of the study is the regional finance management personnel in 32 Government Work Units (SKPD) within the district government of West Lombok comprising of head of SKPD and/or the finance administration officer (PPK), treasurer, and the planning staff. Sample is selected through the purposive sampling technique in which 96 respondents are given questionnaires. Only 71 respondents return the questionnaires. Likert scale is used for the data measurement. The result of the study shows that regulation, human resources, commitment, other supporting, and training elements partially and simultaneously have positive effect to the accomplishment of local governments in the implementation of PP 71/2010 on Accrual Based Government Accounting Standard]]>
<![CDATA[PENGARUH KARAKTERISTIK PEKERJAAN DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA PEGAWAI ]]>
<![CDATA[Putri Yana Prassuari]]>;
<![CDATA[Nizar Hamdi]]>;
<![CDATA[Ahmad Bairizki]]>
<![CDATA[ Valid: Jurnal Ilmiah Vol 16 No 1 (2019) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (870.176 KB)
<![CDATA[This study aims to determine the influence of both partial and simultaneous about the characteristics of work and work environment on employee job satisfaction on PT Bank Rakyat Indonesia (Persero) Tbk, branch of Mataram. The type of research used in this study is an associative research. The sample in this study is the total number of employees of PT. Bank Rakyat Indonesia (Persero) Tbk, Branch of Mataram. While data analysis is generated through SPSS using multiple linear regression analysis, partial determination, F test and t test. The results showed that job characteristics and work environment have a significant effect on job satisfaction. Simultaneously through F test, work characteristics and work environment have a significant effect on job satisfaction where the value of f count is higher than f table that is equal to 171.098 > 3.20. Work environment is the most dominant variable to affecting employee job satisfaction. The result of coefficient of determination also shows that the ability of independent variable consisting of work characteristic and work environment in explaining variation of dependent variable is considered high enough. It can be seen from the analysis of the coefficient of determination that is equal to 0.876 or 87.6%. Furthermore, the residual value of adjusted R square (0.124 or 12.4%) is the influence by other variables which is not included in this research study]]>
<![CDATA[PENGARUH KUALITAS PELAYANAN, PRODUK, HARGA DAN LOKASI TERHADAP LOYALITAS PELANGGAN DENGAN KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING PADA UD. EVA GROUP MATARAM ]]>
<![CDATA[Fitri Rahmadani]]>;
<![CDATA[I Made Suardana]]>;
<![CDATA[Hengki Samudra]]>
<![CDATA[ Valid: Jurnal Ilmiah Vol 16 No 1 (2019) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (665.606 KB)
<![CDATA[This study aims to determine the satisfaction is an intervening variable there is a relationship between service quality variable, product variable, price variable and location to loyalty variable in UD. Eva Group Mataram. The population in this study is all consumers who become customers at UD. Eva Group whose number is unidentified. The sampling technique used with purposive sampling method. Data were obtained from questionnaires distribution with total sample of 100 people. Methods of data collection using questionnaire method and data analysis method using path analysis. Based on the results of data analysis, it can be concluded as follows: 1) customer satisfaction is an intervening variable on the relationship variable between service quality variable and customer loyalty variable, 2) Customer satisfaction is the intervening variable on the relationship variable between the product with customer loyalty variable, 3) Is an intervening variable on the relationship between price and customer loyalty, 4) Customer satisfaction is an intervening variable on the relationship between location and customer loyalty]]>
<![CDATA[ANALISIS PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN DAN KEPERCAYAAN PASSANGER PT GARUDA INDONESIA (PERSERO) ]]>
<![CDATA[Faizatul Fajariah]]>
<![CDATA[ Valid: Jurnal Ilmiah Vol 16 No 2 (2019) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (0.272 KB)
<![CDATA[This study aims to describe the effect of service quality toward satisfaction and confidence of passengers. This research is included in the explanatory research category. Sample in this research counted 99 people. The analytical technique uses path analysis. The main thing that can increase customer trust is the ability to interact. Quality of service can improve passenger satisfaction, which means that the better the quality of service provided by Garuda Indonesia Yogyakarta can increase passenger satisfaction. Quality of service can improve passenger's confidence, which means that the better quality of service provided by Garuda Indonesia Yogyakarta can improve passenger's confidence. Trust can increase passenger satisfaction, which means that increased confidence in passengers can improve passenger satisfaction. Trust can increase passenger satisfaction, which means that the higher the trust the passengers have, the higher the passenger's satisfaction level. Quality of service through empathy efforts that attention to customers more influential to create passenger confidence than on passenger satisfaction. Among the trust and satisfaction, satisfaction factors include suitability of expectations, interest in visiting again, willingness to recommend more precisely related to aspects of service at Garuda Indonesia Airlines Yogyakarta]]>
<![CDATA[PENGARUH HARDSKILL DAN SOFTSKILL TERHADAP KEMAMPUAN MERANCANG PROSPEK USAHA MELALUI KEPERCAYAAN DIRI PADA MAHASISWA DAN ALUMNI STIE AMM MATARAM ]]>
<![CDATA[Anna Apriana Hidayanti]]>;
<![CDATA[Baiq Desthania Prathama]]>
<![CDATA[ Valid: Jurnal Ilmiah Vol 16 No 2 (2019) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (766.037 KB)
<![CDATA[This study aims to determine the effect of hardskill, softskill and confidence in the ability to design business prospects. The method used in this research is Path Analysis, which is used in testing the amount of contribution (contribution) that is addressed by the path coefficients in each path diagram of direct or indirect causal relationships between hardskill variables and softskill towards designing business prospects through confidence variable. Data collection tools are carried out by distributing questionnaires to students who have taken entrepreneurship courses in theory and practice and alumni of the 2015-2016 class taken by strata random sampling techniques and then tabulated using a Likert scale to determine the influence of the formation of the mindset of students and alumni in designing business prospects that are influenced by hard skills, softskill and confidence. The results of the research showed that the hardskill and softskill variables had a significant effect on the ability to design business prospects of STIE AMM students and alumni while the confidence variable had no significant effect on the ability to design business prospects of STIE AMM Mataram students and alumni. The direct effect of hardness variable (X1) on self confidence (Z) is 0.234 and the direct effect of softskill variable (X2) on self confidence (Z) is 0.294. The direct effect of hardskill variable (X1) on the ability to design business prospects (Y) is 0.201. The direct influence of softskill variable (X2) on the ability to design business prospects (Y) is 0.369. The direct effect of confidence (Z) on the ability to design business prospects (Y) is 0.077. The indirect effect of hardskill variable (X1) on the ability variable to design business prospects is 0.018018 and the indirect effect of softskill variable (X2) on the ability variable to designate business prospects is 0.022869]]>
<![CDATA[PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DI INDONESIA ]]>
<![CDATA[Made Dana Saputra]]>;
<![CDATA[Jeni Susanti]]>;
<![CDATA[Istiarto Istiarto]]>
<![CDATA[ Valid: Jurnal Ilmiah Vol 16 No 2 (2019) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (0.272 KB)
<![CDATA[This study aims to determine the effect of profitability, family ownership and corporate governance to tax avoidance in companies listed on the Indonesia Stock Exchange 2012-2016. The elements of corporate governance contain the proportion of the board of commissioners, and the committee audit, while profitability contains return on assets and family ownership. The sample of this research is property company, real estate, and building construction which listed in Indonesia Stock Exchange year 2012-2014. The sample that is built is not experiencing losses and selected by purposive sampling. Data analysis used multiple regression to test the hypothesis. The results show that profitability, family ownership and corporate governance significantly influence tax avoidance]]>
<![CDATA[ANALISIS RETURN ON INVESTMENT (ROI) DAN RESIDUAL INCOME (RI) DENGAN PENDEKATAN DU PONT SYSTEM UNTUK MENILAI KINERJA KEUANGAN PADA PT. GUDANG GARAM Tbk. YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Erviva Fariantin]]>;
<![CDATA[Hengki Samudra]]>
<![CDATA[ Valid: Jurnal Ilmiah Vol 16 No 2 (2019) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (0.272 KB)
<![CDATA[This study aims to determine a company's financial performance as measured using the Return On Investment with Du Pont System approach. To determine a company's financial performance as measured using the Residual Income. Objects in this study conducted at the company PT Gudang Garam Tbk. The data used in this research is secondary data obtained from the Indonesia Stock Exchange. The data in the form of financial statements ie balance sheet and profit/loss taken in the annual report. These results indicate that the ability of companies in the process of return on investment is not setabil by showing the percentage up and down each year for research provide. It shows that the company has not been able to optimize the return on sales and investments are undertaken each year, but if in view of the general standard or average industry company's ability to return on investment can say either as a result of the calculation of ROI analysis of more value of the general standard or average industry. Meanwhile, when viewed from the calculation of residual income (RI), obtained a positive value RI. With positive RI means that the company is able to generate economic added value for shareholders and investors. It shows also that the financial performance in doing is effective and efficient (RI> 0)]]>
<![CDATA[KONSEP MOTIVASI DALAM MEWUJUDKAN PRODUKTIVITAS KARYAWAN PADA PT NANBU PLASTICS INDONESIA ]]>
<![CDATA[Ahmad Gunawan]]>
<![CDATA[ Valid: Jurnal Ilmiah Vol 16 No 2 (2019) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (0.272 KB)
<![CDATA[Productivity in an organization or company is basically centered on the human resources owned by the organization. Considering the importance of human resources, attention, direction, and regulation of human resources need to be carried out and applied in organizations to achieve organizational productivity. Many variables are affecting employee productivity, but in this study, researcher focused on motivational variable, which consist of intrinsic and ekstrinsic variabel. The purpose of this study was to determine how much influence intrinsic motivation and extrinsic motivation both partially and simultaneously on employee productivity. The research method used is a quantitative method by distributing questionnaires as a data collection tool. Based on the analysis, it was found that the variable intrinsic motivation (X1) and extrinsic motivation (X2) had a positive and significant effect on the variable employee productivity (Y) at PT Nanbu Plastics Indonesia]]>
<![CDATA[ANALISIS STORE ATMOSPHERE DAN LOKASI DALAM MENINGKATKAN MINAT BELI KONSUMEN ]]>
<![CDATA[Andry Trijumansyah]]>;
<![CDATA[Maria Yasinta Loda]]>;
<![CDATA[Ani Solihat]]>;
<![CDATA[Rani Rahmayani]]>;
<![CDATA[Iis Iskandar]]>
<![CDATA[ Valid: Jurnal Ilmiah Vol 16 No 2 (2019) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi AMM ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (0.272 KB)
<![CDATA[The increasingly high level of competition results in consumers having a high bargaining position on store atmosphere, location and buying interest of consumers. This study aims to analyze the effect of store atmosphere and location both partially and simultaneously on consumer buying interest in CV LavieYolie Berjaya. The method used in this study is a descriptive verification method. Data sources are obtained through interviews, observations, questionnaires, and literature studies. The sampling method is simple random sampling and determining the number of samples is calculated using the Slovin formula. Data collection techniques using questionnaires after testing the validity and reliability. Data analysis techniques were carried out using classical assumption tests. The results show that Store atmosphere has a positive and significant effect on consumer buying interest, location has a positive and significant effect on consumer buying interest, and Store atmosphere and location simultaneously have a positive and significant effect on consumer buying interest]]>
