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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 297 Documents
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PENGARUH KOMPENSASI FINANSIAL DAN DISIPLIN KERJA TERHADAP KINERJA GURU Rosyia Wardani
Valid: Jurnal Ilmiah Vol 13 No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study aims to determine a partial and simultan significant effect of financial compensation and discipline on teachers performances at the third vocational school of Mataram. The analysis determines to find a dominant influence on teachers performances too. This research is causal’s acociatif. A hundred populations have been select by cencus. Data collected by questionnaires. Instruments test have been used in this research by validity and reliability test. The analysis have been used by multiple regression analysis, simultan determinantion test (R2), t test, F test and standarized coeficients beta. The results showed that: (1) There is partial significant effect among financial compensation and discipline on teachers performances. (2) There is simultan significant effect among financial compensation and discipline on teachers performances. (3) Discipline has a dominant effect on teachers performances.
MENGUKUR TINGKAT LIKUIDITAS, PROFITABILITAS DAN AKTIVITAS PERUSAHAAN I Made Sudana; Istiarto Istiarto
Valid: Jurnal Ilmiah Vol 13 No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Company as an organization aspires added value factor, production factor will not escape the economic conditions. The state of the economy of a country or a nation will affect the income per capita, which may also affect the development of the company. The development of an enterprise can be seen from the performance of the company, which usually can be analyzed from its financial statement. Research conducted at company X for which data are taken from secondary data such as financial statements in 2014 and 2015, is one of the companies engaged in food whose shares are already listed on the stock exchange. The results of the analysis of financial statements that can be concluded from the analysis of liquidity (Current Ratio, Quick Ratio and Cash Ratio) from 2014 to 2015 showed kaikan of 219, 42% to 232.60%, profitability analysis (Profit Margin Ratio, ROA, ROI and ROE) of ear 2014 to 2015 shows an increase Profit Margin of 11.47% to 12.67%, ROA of 13.76% to 15.09%, ROI of 10.56% to 11.28% and ROE of 18, 13% to 18.31%. Activity ratio (TATO, receivable AVERAGE, AVERAGE DAYS INVENTORY) from 2014 to 2015 showed an increase from 43 days to 46 days, the average inventory in the warehouse. Based on the analysis concludes enterprise performance X measured from the liquidity, profitability and activity showed a pretty good improvement
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SUMBER DAYA MANUSIA, DAN KINERJA PEGAWAI TERHADAP KUALITAS LAPORAN KEUANGAN Kadek Dwiyanti Yussilasari; Nur Fitriyah; Endar Pituringsih
Valid: Jurnal Ilmiah Vol 13 No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study aimed to examine the influence of the implementation of the Government Accounting Standards, human resources competencies and performance of employees on the quality of financial statements presented by the government. Population in this research is the employee at the Ministry of Religious Regional Office of West Nusa Tenggara province amount 126 people. The sampling technique in this study using purposive sampling method, which is only the employees who are responsible for financial management, of budget planning and administration and financial reporting. Data obtained by distributing questionnaires to 77 respondents who fit into the criteria of the sample. Data analysis using Multiple Linear Regression Analysis. The results showed that the implementation of the Government Accounting Standards, human resources competencies and performance of employees have a positive influence on the quality of financial statements. The better the implementation of SAP, the competence of its human resources and employee performance, the higher the quality of government financial reports are produced. The implications of this study explain the importance of the implementation of SAP, human resources competencies and performance of employees to improve the quality of financial statements that can be used as best as possible to making the right decision. So the conflicts that may arise in the agency theory can be minimized.
Kemampuan Kerja antara Pekerja Lulusan SMA dan SMK di Industri Manufaktur: Studi Komparasi Syamsul Hidayat; Muhammad Saleh
Valid: Jurnal Ilmiah Vol 17 No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This paper attempts to discuss the comparative work ability between high school and vocational school graduates in the manufacturing industry. The labor market in Indonesia in general is still dominated by high school and vocational school graduates. Work Abilities used in this study are Technical Ability, Conceptual Ability and Social Ability. The selected research method is a quantitative approach by distributing questionnaires to workers in companies in the Banten region, after the data collected are processed using the SPSS program. The analysis test uses normality test and different test uses Independent Samples Test. The results of the study showed that work ability had a significant difference between the workforce of high school and vocational high school graduates. Next discussion is discussed in this article
Pengaruh Dukungan Atasan, Internal Locus of Control dan Optimisme terhadap Job Insecurity Siti Nur Azizah
Valid: Jurnal Ilmiah Vol 17 No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study aims to look at the effect of internal locus of control, optimism and superiors' support for job insecurity as well as to see whether work duration moderates the effect of locus of control on job insecurity on outsourced employees at PT ISS. This research is a quantitative study with descriptive design. Research respondents are outsourced employees of PT. ISS Kebumen with a total of 65 people. Data is processed with the help of SPSS. The analytical method used in this research is multiple linear regression analysis statistical test results, internal locus of control does not affect job insecurity. Whereas superiors' support and optimism variables have a significant negative effect on job security. This encourages management to pay attention to superiors on employees and encourage them to always be optimistic by providing physical guarantees that involve supervisors and supervise well
Penilaian Aset Tetap Pada Pemerintah Daerah Kabupaten Lombok Utara Rusli Amrul; Rusdi Rusdi
Valid: Jurnal Ilmiah Vol 17 No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study aims to determine the valuation of fixed assets damaged by the earthquake in the Government Office of Population and Civil Registry Departement of North Lombok Regency. Data analysis used in this research is descriptive analysis method by collecting data, grouped and then arranged so that can be investigated based on relevant theories relating to the problem discussed by describing the situation or a phenomenon in the form of quantitative and qualitative data. The results of this study are fixed assets removed from the balance sheet by calculating the valuation of equipment assets that are eliminated in the financial statements in the balance sheet as of December 31, 2018 ie equipment is credited so that it automatically removes equipment assets in the balance sheet. Accumulated Depreciation and Deficit for equipment removal is recorded in the Operational Report (LO) as of December 31, 2018 and is an operating expense and reduces operating income. The valuation of office building assets that are eliminated from the financial statements in the balance sheet as of December 31, 2018, namely Office Buildings is credited so that it automatically deletes the Office Building Assets in the balance sheet. Accumulated Depreciation and Deficit for write-off of office buildings are recorded in the Operational Report (LO) as of December 31, 2018 and become an operating expense to reduce operating income
ANALISIS PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA Ahmad Murad
Valid: Jurnal Ilmiah Vol 13 No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The objective of this study aims is to analyze the influence of the initial review of competence and independence of the internal watchdog unit As well as the implementation of Good Corporate Governance Against the boarding costs Rural Banks (BPR) on the island of Lombok. Part of the problem is big Facing due Posted Posted Company Human resources The management is not true. Population Research Is Rural Banks (BPR) on the island of Lombok West Nusa Tenggara Barat (NTB) which covers an area of West Lombok district Central Lombok, East Lombok and North Lombok with using the survey method. Data retrieval is done with census method were 42 rural banks (BPR). Data obtained as much as 35 questionnaires spread questionnaires to All The Rural Bank There is on the island of Lombok, The analysis tool used is multiple linear regression. Research shows that the initials, Transparency. accountability, responsibility, independence and fairness influence on Against Corporate boarding costs. By simultaneous Competence, Independence And Good Corporate Governance influence Bank Where can take objective decisions free of any pressure from any party. Then the bank can not avoid the dominance of The Fair Posted stakeholders affected Posted NOT any unilateral interests and free from conflict of interest (conflict of interest). Of the five variables Tbk got a strong fence influence is a variable Justice, so that showed in the company are honesty hearts Management Company and Bank Always pay attention on stakeholders need based on the principle of harmony and fairness
PERLINDUNGAN HUKUM TERHADAP ISTRI MENURUT UNDANG UNDANG NOMOR 23 TAHUN 2004 TENTANG PENGHAPUSAN KEKERASAN DALAM RUMAH TANGGA Johan Johan
Valid: Jurnal Ilmiah Vol 13 No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Violence can occur within the scope of household members as a whole, not just violent husband on the wife. However, data obtained from both the research and case reports from various institutions that care for women, shows that the majority of cases of domestic violence is the husband of the wife. "Domestic Violence is any action against someone, especially women, misery or suffering physical, sexual, psychological, and/or negligence of household including a threat to commit acts, coercion, or deprivation of liberty unlawfully within the scope of household, The aim of this research 1). To know the form perlindungaan laws against criminal liability for the wife and husband were involved in perpetrators of domestic violence. 2). To know the efforts to be made by the government in preventing domestic violence. The method used in this research is the method of juridical empirical research which is basically to first see the applicable legal norms subsequently seen how its implementation in the field, whether or not in accordance with the provisions and the underlying theories. The results of this study concluded that 1) the form of legal protection against the wife physically and psychologically as a victim of domestic violence, among others, have been determined in the law on Domestic Violence (domestic violence). 2). Bentuk Domestic Violence (domestic violence) in the form of physical and psychological violence, sexual violence, economic violence. Cases of domestic violence committed by a husband against his wife is to a complaint not offence unusual in the sense that cases of domestic violence whose victims are the wife and the culprit is the new husband is processed criminally if there is a complaint of wives as the victim to the police by themselves or give power to others
PENGGUNAAN METODE GROUP INVESTIGATION BERBASIS KONTEKSTUAL PADA PELAJARAN MATEMATIKA UNTUK MENINGKATKAN AKTIVITAS DAN HASIL BELAJAR SISWA KELAS XI IPA-2 DI SMAN 3 MATARAM Abdul Khalik
Valid: Jurnal Ilmiah Vol 13 No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The aim of this research is to know how the group investigation method that contextual basically can increase the students’ activities and the students’ result in learning of the XI science 2 at SMAN 3 Mataram in 2013-2014 academic year. Based on the research it can be said that this method can increase them by seeing the result of students' activities in the first cycle gets 2,42 become 3,13 in the second cycle and the teachers’ activities from 3,13 in the first cycle become 3.5 in the second cycle. The students’ result in learning from an average 53,33 in the first cycle become 73,71 in the second cycle
PENGEMBANGAN APLIKASI SIKLUS AKUNTANSI DENGAN MICROSOFT EXCEL DENGAN PENDEKATAN SIKLUS TRANSAKSI I Made Ariana
Valid: Jurnal Ilmiah Vol 13 No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The general objective of this research is to develop accounting cycle applications of services and trade company with transaction cycle approach by using Microsoft Excel and to know the ability of accounting cycle applications provide valid information. The model used in this study was adapted from the model of research and development (Research & Development) Borg & Gall modified in three stages: development of accounting cycle application by using Microsoft Excel with transaction cycle approach, assessment of applications by computer/accounting expert, and perform accounting cycle application testing. Results of this research is the accounting cycle applications with cycle transactions approach that were developed with the steps are: designing a cycle of transactions (purchases, sales, and cash), automate journal (purchases, sales, cash receipts, cash disbursements, general), general ledger and subsidiary ledger, the worksheet, financial statements, closing trial balance, data protection, application menu, and assessing and testing applications. Based on the test results can be known that the application of the accounting cycle with Microsoft Excel with transaction cycle approach can provide valid information

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