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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 285 Documents
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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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 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.  
PENERAPAN APLIKASI ACCURATE DALAM PENYUSUNAN LAPORAN KEUANGAN UKM Khotmi, Herawati; Amrul, Rusli
Valid Jurnal Ilmiah Vol 14 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

Technological developments have an impact in all areas of life, including in the preparation of financial statements. Use of accounting applications in the financial statements is so important and very helpful in facilitating the operational activities of the company. The purpose of this study was to identify the accurate implementation of the operational cycle of the company at PT. Tri Utami Jaya and to analyze the application of the use of the program in the preparation of accurate financial statements.This type of research is applied research. Applied research conducted with the aim of implementing, testing and evaluating the ability of being applied in solving practical problems. The analysis technique used in this study is the System Development Life Cycle (SDLC). This study shows the use of accurate results can be applied to the company's operating cycle PT. Tri Utami Jaya. Accurate may be petrified in the recording process on any documents used at a time of recording in the form of a journal. All activities are recorded on general activity legder, cash & Bank, inventory and fixed assets that exist on accurate. The system can generate accurate financial reports quickly and accurately.
ANALISIS KUALITAS PELAYANAN PADA LABORATURIUM KLINIK GORA DI MONJOK MATARAM TAHUN 2016 Hadi, Khaerul
Valid Jurnal Ilmiah Vol 14 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This research analysis titled  the quality of services in a Clinic Laboratory Gora. The purpose of this research was to know if the quality of service in terms of dimensions consisting of tangible services, reliability, responsiveness, assurance, empathy by Clinic Gora.Type this research, descriptive research in methods of data collection the sampel survey.The sample of the trophy is some 82 respondents to technique purposive sampling.Data collection techniques used are interviews, documentation and question form.Instrument data collection used is the questionnaire.Instrument the analysis used is analysis quality value services and diagrams of the kartesius. Based on the results of data analysis quality value services shows that the quality of services applied when viewed of the dimensions of service exhibited by clinic gora is in the category of less than good. This is shown by the result of reckoning NKJ 0.92 as much as .Where based on the assessment criteria that NKJ< 1,So the quality of services applied is less well.While on a Cartesian Diagram, the quality of service that is considered important by pasen for improved again in this Clinic Gora is on dimensions of service skills and knowledge of employees, cleanliness and comfort of the room, intensifitas information provided companies, companies will need pasien, guarantee an effective service, and courtesy to pasien
PERLINDUNGAN HUKUM TERHADAP PELAKU USAHA PEDAGANG KAKI LIMA DALAM MENJALANKAN USAHANYA DI KOTA MATARAM Syakbani, Baehaki
Valid Jurnal Ilmiah Vol 15 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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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.
FAKTOR-FAKTOR YANG MEMPENGARUHI OPTIMALISASI PEMANFAATAN ASET TETAP PADA PEMERINTAH KOTA MATARAM Siti Rahimah Nurdiana; Lilik Handajani; Alamsyah Alamsyah
Valid: Jurnal Ilmiah Vol 13 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The purpose of this study was to examine and provide empirical evidence about the Effect of asset inventory, legal audit of assets, asset valuation and monitoring and control of assets to optimize the utilization of fixed assets belonging to the City of Mataram. Sampling using purposive sampling method, with the respondent amounted to 73 people, namely the administrator of goods and the echelon IV in each SKPD in Mataram. This study uses multiple regression data analysis tools.The results showed empirical evidence that the asset inventory, monitoring and control of assets has positive influence on optimizing the utilization of fixed assets of the City of Mataram. However, legal audit of assets and asset valuation does not affect the optimization of asset utilization. The study's findings indicate that the better the inventory as well as the supervision and control of the asset, then the more optimal utilization of fixed assets, other indications explained that the City of Mataram is still yet maximum in conducting legal audit of assets and the valuation of assets due to constrained problems of legality. The implications of this study lead to the need for accountability in the management of government-owned assets in order to improve the optimization of the utilization of fixed assets owned by the Government. Thus assets owned area can be more efficiently and provide potential revenue for the government, further the need for enforcement efforts to maintain the security of assets and ownership of assets owned
PERANAN USAHA KECIL (PEDAGANG KAKI LIMA) DALAM MENINGKATKAN PENDIDIKAN ANAK DI DESA PEMENANG BARAT KECAMATAN PEMENANG KABUPATEN LOMBOK UTARA Syaiful Amri; Umar Said
Valid: Jurnal Ilmiah Vol 13 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The aim of this research was to determine the condition of small businesses,children’s education level, and the role of small businesses (vendors) in improvingchildren's education in the village of West Pemenang North Lombok District. Thisresearch was conducted by using a qualitative approach (qualitative descriptive), whereresearcher was the key instrument of the research and data source was performed with purposive sampling. The methods of collecting data used in this research were interview, observation, and documentation. Data analysis technique was inductive, by reducing the data, displaying data and drawing conclusions. Validity of the data was performed by the extension of the participation, perseverance observation, triangulation, inspection through discussion and the adequacy of reference. According to the results of the research conducted by the researcher; the condition of small businesses provided a very important role on the improvement of children's education, especially in the financing needs of the school. The level of education of children in the village of Pemenang has increased from 2010 to 2011. For kindergarten amounted to 10 people, Primary School/Islamic Elementary amounted to 311 people, Junior high school / MTs amounted to 37 people, High School / Madrasah Aliyah amounted to 219 people, and for Higher Education numbered 30 people. The role of small businesses (vendors) in improving the education of children in the village of West Pemenang has a very important role in improving children's education, especially in finance continuity of education, facilities and infrastructure or equipment children's education
IbM KELOMPOK USAHA “WANITA KREATIF” DI DESA TEMPOS KECAMATAN GERUNG Baiq Ertin Helmida; Nizar Hamdi; Baiq Kisnawati
Valid: Jurnal Ilmiah Vol 13 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The purpose of this activity is to: 1) improving the understanding of the formulation and the benefits of business planning (business plan) for business management and strategic business development plan; 2). increase understanding of partner management and financial administration; 3) Improving the understanding and skills of partners of the production process to produce products that vary with the taste delicious, attractive and hygienic by using a more modern / advanced. The results of the program are (1) Partners have adequate equipment; (2) To increase the knowledge andskills of business group partners plan business development (business plan); (3) Increasing the knowledge and skills of business groups in the financial management of business partners; (4) There is an increasing skills in the production process that will produce a quality product, varied, interesting, delicious taste, hygienic, kosher for consumption and be able to take advantage of the abundant raw material production in the local area (local food); (5) Partners have brands / labels with innovative design, good packaging for ready for the market; (6) The increase in production and sales volume of more than 30%; (7) The creation of an independent businesswoman and creative a number of 7 people
PENGARUH KARAKTERISTIK AUDITOR INTERNAL, KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN TERHADAP KUALITAS HASIL PEMERIKSAAN Eva Solina
Valid: Jurnal Ilmiah Vol 13 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The purpose of this study is to analyze the effect of characteristic from internal auditor (independency, objectivity, and competence) organizational commitments, and leadership style influence quality of audit result by APIP in the inspectorate office at the island of Lombok. Data were collected through a distribution of questionnaire to 102 internal auditor (JFA and P2UPD) as the sample from 125 total population. Hypothesis testing based on linear regression show that the objectivity, competence, and organizational commitments, has positive and significant influence to quality of audit result. While independency and leadership style partially doesn’t influence to quality of audit result
AKAD MURABAHAH, IMPLEMETASI DAN TANTANGAN Irianto Irianto
Valid: Jurnal Ilmiah Vol 13 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

Islam does not prohibit the form of transaction unless there is an element of injustice in it, such as usury, hoarding (ihtikâr), and other fraud, or indicated the transaction may give rise to discord or hostility between human beings, such as the existence or nature spekulasi.Transaction gharar muamalah built on the principle beneficiaries , Opinions that allows murabahah, aiming to ease the problems of human life. Most contemporary scholars who forbid and proscribe the practice murabaha bi li al-amir al-Syira ', due murabaha transactions in Islamic financial institutions (LKS) and Islamic banks is not intended to make buying and selling but just Hilah or tricks to justify usury. LKS or Islamic banks in the transaction murabaha selling items that have not yet been incorporated (bai'al-a'dum), where the Islamic banks and customers promised to do a murabaha transaction. Murabaha instrument is used only as a transitional step taken in the process of Islamization of the economy. To avoid the practice of Murabahah will be stuck on the practice Hilah, bai''înah, bay'atâni fi bay'ah, and bai 'al-ma'dum (sell buy something that does not exist / owned), then the contemporary scholars require some requirements the practice of buying and selling murabaha in the islamic financial institutions, among others: 1). Murabahah is selling a commodity with strong price including a mutually agreed profit margin. 2). LKS or Islamic banks, must have purchased commodities / goods and store in his power, or buy through a third person as his agent before being sold to its customers. But if the direct purchase to the supplier is not practical, it is permissible for customer financing provider to utilize as an agent / representative with the use wakalah to buy necessary commodities on behalf of the financing
ANALISIS PERKEMBANGAN LAPORAN KEUANGAN PT TASPEN (PERSERO) CABANG MATARAM DENGAN MENGGUNAN METODE COMMON SIZE DAN TREND Lalu Mimbar
Valid: Jurnal Ilmiah Vol 13 No 1 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study aims to analyze the development of the financial statements. TASPEN (Persero) Branch Mataram if analyzed using the vertical analysis (common size) and trend analysis. This type of research is descriptive, namely data analysis vertical analysis, horizontal analysis, and trend analysis. The results showed that, the form of financial statements. TASPEN (Persero) Branch Mataram are good and in accordance with the Financial Accounting Standards established by the Indonesian Institute of Accountants. The analysis of the use of common methods and trends in the balance sheet size PT.Taspen (Persero) Branch Mataram exceed the criteria expected. This is caused by PT. TASPEN (Persero) Branch Mataram tend to allocate their funds on investment activity in its business activity. Based on the analysis of the use of methods common size and trends in income PT. TASPEN (Persero) Branch Mataram decrease of criteria that is expected .akibat of a change in the value of the elements of assets and liabilities elements are not balanced. Results of the analysis based on the method trend towards reporting Income is income of the current year in 2011 increased by 99.68% from 2010, whereas in 2012 also increased by 76.36% from 2010. The increase is due to an increase earnings from 2010 that is equal to 128.73% in 2011 and 143.55% in 2012

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