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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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THE INFLUENCE OF THE COMPANY SIZE, PROFITABILITY, AND OPERATIONS COMPLEXITY OF A COMPANY TOWARDS AUDIT REPORT LAG ON BANK PERKREDITAN RAKYAT (BPR) IN BALI PERIOD 2012-2015 Si Luh Putu Indrayani; Ida Bagus Anom Yasa
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Audit report lag is defined as the completion time range of the audit of the financial statements in which are measured based on the number of days required to obtain an independent auditor's report, since the closing date of the financial year toward the date of independent auditor publication. The research aims to examine the impact of independent variables of company size, profitability, and company's operations complexity either partially or simultaneously toward dependent variable audit report lag. The population in this research are BPR companies in Bali listed in the OJK year 2012 to 2015. Purposive sampling method uses as a method to select the sample, based on defined criteria it produced a sample obtain of 197 observation units. The data used is secondary data derived from audited non-participant observatory Methode annual financial report. Data analysis uses on this research is the SPSS application program of multiple linear regression analysis. The results of this research show partially testing that the size and complexity of the company's operations variables have no effect on audit report lag, while the profitability has influenced towards audit report lag. The simultaneous testing concludes variable that size, profitability, and the complexity of the company's operations has influence toward audit report lag of 3,36% and the rest influenced by other variables outside the research model
PENGARUH MODAL DAN TENAGA KERJA TERHADAP TINGKAT PENDAPATAN PENGUSAHA TENUN DI DESA SUKARARA KECAMATAN JONGGAT KABUPATEN LOMBOK TENGAH TAHUN 2015 Fathurrahman Fathurrahman
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The aim of research to analyze the influence of capital and labour to the level of income entrepreneurs in the village weaving Sukarara Jonggat District of Central Lombok regency. This research data obtained from the questionnaire (primary) and some of the observations and direct interviews with stakeholders of the weaving industry. The research findings indicate that the independent variables which consist of capital, labour jointly significant effect on the income of entrepreneurs woven at a significance level of 10 per cent. Capital weaving effect on income entrepreneurs, labour weaving effect on income entrepreneurs. Amounting to 99.2 per cent of the variation in the independent variable does so variations in the income variable used weaving entrepreneurs in this model, while the remaining 0.8 per cent is explained by other variables
ANALISIS PERBEDAAN ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SESUDAH PENGUMUMAN PEMILIHAN UMUM PRESIDEN DAN WAKIL PRESIDEN RI Desak Putu Suciwati; Ni Nyoman Tri Wiandari
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study aimed to analyze the differences of abnormal return and trading volume activity on mining stocks list before and after the elections for president and vice president on July 22, 2014. The observations of the average of abnormal return and trading volume activity did by 3 days before and 3 days after events, which were analyzed using Paired Sample T-Test. The data in this study was obtained from the Indonesia Stock Exchange covering the daily closing stock prices, the index of mining stocks, daily stock trading volume, and the number of shares outstanding. Return expectations counted by market-adjusted model. The sample that used are stocks wich included in the sector of mining in Indonesia Stock Exchange. Based on the results of the study, the average of abnormal return shows any significant difference obtained by investors that showed there are good news in the announcement of the presidential election events and vice president in 2014. Then the average of Trading Volume Activity (TVA) showed there is not significant difference between before and after the event that indicating the election of the president and vice president do not contain material information that causes significant fluctuations
Studi Kajian tentang Evolusi Manajemen Strategi: Studi Kasus pada PT Kereta Api Indonesia (Persero) Baiq Nurul Suryawati
Valid: Jurnal Ilmiah Vol 17 No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study adapted various studies that have been conducted with regard to strategy management reviews. This study reveals the evolution of research in the field of strategy management that has been carried out by Furrer, et al. In his analysis Furrer, et al, identified evolution that shows the direction of integration between corporate-level strategies and competition, therefore, future research questions must be related to the integration of corporations and competition strategies and their implications for company performance in terms of their position in a competitive environment. Meanwhile, referring to what has been revealed by Furrer, et al., Several companies in Indonesia can be identified as currently undergoing what is called the Knowledge-based Theory of Firm phase, where the phase is the phase of knowledge creation as the basis for sustainable competitive advantage. Case study at PT. Kereta Api Indonesia (Persero) shows the findings of the dependence of PT. KAI through loans or binding contracts so that competitive advantage cannot be achieved. The recommendations suggested to be implemented for PT. KAI is not to dwell on the second position of the evolutionary phase of strategy management according to Wade and Schneberger, the Resource Dependency Theory phase. This is needed for Indonesian companies to win global competition.
Berinvestasi di Saham-saham Thirdliner. Apa saja Rasio Fundamental yang Menentukan? Robith Hudaya
Valid: Jurnal Ilmiah Vol 17 No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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This study aims to see which fundamental ratios affect investment in thirdliner companies for the observation period of 1 year investment and 3 years investment. There are four fundamental ratios: price earning ratio (PER), price to book value (PBV), return on assets (ROA), and net profit margin (NPM) used to determine the growth of the company's stock price in the first year after purchase and the third year after purchase. Using sample thirdliner companies on the Indonesian Stock Exchange from 2014 to 2019, it was found that return on assets (ROA) had a significant negative effect on the company's stock price growth for 1 year of investment. Whereas for the investment period of 3 years, it was found that the price to book value (PBV) had a significant negative effect on the company's stock price growth
The Effect of Profitability, Company Size, Solvency, and Public Accounting Firm Size to Audit Delay on Mining Companies Elfrida Nadya Nathasya; Negina Kencono Putri; Yanuar Eko Restianto
Valid: Jurnal Ilmiah Vol 18 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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The purpose of this research is to know and analyze the effect of determinants such as previous audit opinion, debt default, audit gender, and size of public accounting firm on the acceptance of going concern audit opinion on mining company which listed on Indonesia Stock Exchange in 2017-2018. Population on this research are all mining companies that listed on Indonesia Stock Exchange period 2017-2018. Total of observed data in this research is 76 companies. Sampling is done by using purposive sampling method that chosen by certain criteria. Based on the research and data analysis technique using regression analysis with SPSS Application, it shows that previous audit opinion, audit gender, and size of public accounting firm has no significant effect ongoing concern audit opinion. While debt default has a significant effect on going concern audit opinion. The implication from the result above is the result of the analysis show that the variable which play a significant role and have significant effect according to the hypothesis is debt default. So this variable must absolutely be a consideration for auditor in the decision process of giving going concern audit opinion, because it can show the ability of the company to pay their debt at due date which can affect operational activity of a company. To decrease the chance of accepting non going concern audit opinion, the company can increase their current assets, and also decrease their current liabilities. And then for the variable which don’t play a significant role and have no significant effect if according to the hypothesis are previous audit opinion, audit gender, and size of public accounting firm. Even the effect of those variable were not significant, it also must be a consideration for the auditor in decide the audit opinion for a company, and must be a consideration for the third party in deciding which company they want to invest.
Perilaku Konsumen Muslim Generasi-Z Dalam Pengadopsian Dompet Digital Nada Diva Rizki Rembulan; Egi Arvian Firmansyah
Valid: Jurnal Ilmiah Vol 17 No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

It has been two years since Indonesian consumers was introduced to a new payment system, named electronic wallet (E-wallet). In addition to its simplicity and are easy to use, E-wallets are also seemed to have many advantages with the addition of discounts and cashbacks that are offered. In this phenomenon of adopting new technology, it is obvious that there are many factors that affected it. The purpose of this study is to identify how the TAM (Technology Adoption Model) Theory and UTAUT (Unified Theory of Acceptance and Use of Tehnology), in addition to other related things, could influenced the consumers’s decision to use E-wallet. The PLS-SEM method and convenience sampling were used. 427 people, which consists of Gen-Z Muslims in all over Indonesia, participated in this study. The results showed that PEOU (Perceived Ease of Use), PU (Perceived Usefulness), FC (Facility Condition), TRST (Trust), SI (Social Influence) dan LC (Lifestyle Compatibility) significantly influenced E-wallet usage. Meanwhile, SCR (Security) influenced usage through TRST (Trust).
Pengaruh Literasi Keuangan terhadap Kinerja UMKM se-Eks Karesidenan Besuki Jawa Timur Aryo Prakoso
Valid: Jurnal Ilmiah Vol 17 No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Most of the micro, small, and medium enterprises (MSMEs) still need difficulties to grow, develop, and be consistent in doing business. Important information about finance, market dynamics, competitors, and management of governance is still prevalent in the MSME level. The fundamental problem is the low management ability in managing information and processing financial data. SMEs who are less aware of corporate governance and business management. Efforts to enrich the knowledge of financial management through financial literacy. Strategic initiatives in the management and sustainability of MSMEs can be through the education of businesses towards the level of expertise and ability to receive commercial information so that that management will develop. The object of this research is MSMEs in the coastal areas Eks-Besuki Karesident, of Jember, Bayuwangi, and Situbondo. This research uses quantitative methods, exogenous variables which are used are financial literacy with financial indicators, investment, savings, conversely endogenous variables are used to improve performance with indicators of quality, results, cost efficiency, and employee relations. Analysis using Structural Equation Modeling. The results obtained by financial literacy have a significant effect on the performance of MSMEs, the results of their assessment of the level of understanding of financial literacy at MSMEs in the former residence of Besuki can improve the performance of MSMEs
Pengaruh Love of Money dan Kecerdasan Sosial terhadap Sikap Mahasiswa Akuntansi di Universitas Bangka Belitung Duwi Agustina; Suhaidar Suhaidar
Valid: Jurnal Ilmiah Vol 17 No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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A good world of education will print students into prospective accountants who have a professional attitude based on moral and ethical standards. The analytical method used for testing the variables in this study uses PLS (Partial Least Square) using Smart PLS software.3. The sample collection technique used is the purposive sampling method. The sample used in this study was the 2017 accounting major students who were still active in lectures and had attended behavioral accounting courses with a total of 104 students. The first hypothesis in this study was accepted but love of money negatively affected the attitudes of students regarding the ethics of the accounting profession, this identified that students had a high love for money, the lower their attitudes about the ethics of the accounting profession, because when individuals are motivated by money then money will be the basis for doing something while the second hypothesis is accepted which means that social intelligence has a positive effect on student attitudes regarding the ethics of the accountant profession. as social creatures who need to understand each other
Bagaimana Service Recovery Mempengaruhi Loyalitas Konsumen? Carla Elisabeth Stephanie; Rita Komaladewi; M Aqshel Revinzky
Valid: Jurnal Ilmiah Vol 17 No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Based on a survey from Jakpat, 40.96% of online transportation users in Indonesia use Gojek and Grab together, this phenomenon is a problem for all of these companies. This kind of customer behavior is caused by several factors, one of which is customer disappointment with some services. Service recovery is one way for companies to overcome or correct customer disappointment arising from service failures. Service recovery is done so that customers do not have a bad impression of the company that can result in trauma or negative word-of-mouth. This study aims to determine the impact or influence of three factors that affect service recovery, namely distributive justice, interactional justice and procedural justice carried out by digital transportation companies in Indonesia, namely Gojek on customer loyalty. The method used in this research is descriptive and verification. The survey was used in this study as a tool to get 104 research respondents who had complained about the services provided by Gojek. Survey data were analyzed using Structure Equation Model (SEM) with Partial Least Square (PLS) method. The t-statistics test was also used in this study to test the existing hypotheses. The results of data processing in this study indicate that the three factors of service recovery, namely distributive justice, interactional justice and procedural justice, have a weak / no significant effect on consumer loyalty. And distributive justice is the most dominant factor in influencing Gojek consumer loyalty. However, if carried out simultaneously or together, these three factors provide a moderate or moderately influential effect on consumer loyalty

Page 17 of 30 | Total Record : 297

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