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Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
Published by Universitas Malahayati
ISSN : 23552355     EISSN : 26563762     DOI : 10.33024
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini memuat hasil riset dosen-dosen dari program studi akuntansi ; meliputi akuntansi keuangan , akuntansi manajemen, akuntansi sektor publik dan manajemen keuangan, manajemen pemasaran, manajemen sumber daya manusia dilingkungan FE unimal maupun dari luar FE Unmal FAKULTAS EKONOMI UNIVERSITAS MALAHAYATI
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol 13, No 1 (2024): Akuntansi Keuangan dan Manajemen" : 7 Documents clear
Analisis Pengaruh Efek Januari Dan April Terhadap Kinerja Saham Perusahaan LQ 45 Shinta, Dayu Renanda; Komalasari, Agrianti; Lukman, Iing
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 1 (2024): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i1.13619

Abstract

Purpose : The purpose of this research is to determine the influence between the January Effect and April Effect on Stock Returns.Research Methodology : Researchers collected secondary data using financial data on companies listed in the LQ 45 Index. The data was tested using Eviews 9 software and Microsoft Excel 2010 software.Results : The results of this research indicate that the effect of January and April has no influence on stock returns. The events that happened during the research did not influence stock returns, the events that happened were the general election, the covid 19 virus and the excitement of the new year.Limitations : Researchers cannot approach the object of research because the data taken comes from the IDX and the number of samples is small because companies that have been selected have remained consistent for 5 years of research.Contribution : This research contributes to investors who will invest their funds through companies listed on the LQ 45 index, that the time of buying or selling shares has no influence on stock returns. Because the existing companies are the 45 best companies.Novelty : The use of January and April effects as independent variables in this study has never been done by previous researchers. 
Pengaruh Tingkat Suku Bunga Dan Deposito Terhadap Peningkatan Jumlah Nasabah Aktif Pada PT Bank Tabungan Negara (Persero) Tbk Kantor Cabang Bandar Lampung Tahun 2018-2022 Ariningrum, Hardini; Alfiana, Nanda
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 1 (2024): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i1.16474

Abstract

Banks are financial institutions of business engaged in finance that provide various financial service. Fundraising activites are collecting public funds in the form of savings, savings and time deposits. The purpose oh this study was to find out how mush influence deposit rates have on increasing the number of customer at PT Bank Tabungan Negara (Persero) Tbk Bandar lampung Branch. Quantitative research method is research that emphasizes testing theory through measuring research variables with numbers and conducting data analysis with statistical procedures. The result of this study indicate that the interest rate variable partially has no significant effect on increasing the number of customers, the deposit variable partially has no significant effect of the number customers. As well the result of simultaneous testing show that the variable interest rates have no effect on increasing the number of customers at Bank BTN Bandar Lampung Branch Office 2018-2022
Pengaruh Keadilan, Self Assessment System, Pelayanan Petugas Pajak, Sanksi Pajak, Tarif Pajak, Pemahaman Perpajakan, Diskriminasi, Teknologi dan Informasi Terhadap Penggelapan Pajak (Studi Empiris Wajib Pribadi Terdaftar di KPP Pratama Kedaton Bandar Lampung) Kusnadi, -; Puspita, Indah Lia; Sari, Ria
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 1 (2024): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i1.4334

Abstract

This study aims to provide empirical evidence of the Effect of Justice, Self Assessment System, Tax Officer Services, Tax Sanctions, Tax Rates, Tax Understanding, Discrimination, Technology and Information Against Tax Evasion (Empirical Studies on Registered Individual Taxpayers at KPP Pratama Kedaton Bandar Lampung).The population in this study were 100 individual taxpayers registered at the Tax Office (KPP) Pratama Kedaton Bandar Lampung. The sample selection was carried out by purposive sampling method using the Slovin method in selecting samples, in order to obtain 100 research samples. The method used to analyze the data in this study is multiple linear regression with the Statistical Package for Social Sciences (SPSS) program version 21.The results of the study indicate that Justice (X1) has a significant effect on tax evasion. Self-Assessment System (X2) does not have a significant effect on tax evasion. Tax Officer Service (X3) has no significant effect on tax evasion. Tax sanctions (X4) have no significant effect on tax evasion. Tax Rate (X5) has a significant effect on Tax Evasion. Understanding of Taxation (X6) has no significant effect on tax evasion. Discrimination (X7) has a significant effect on tax evasion. Technology and Information (X8) has no significant effect on tax evasion
Faktor Yang Mempengaruhi Terjadinya Retur Surat Perintah Pencairan Dana Di Kantor Pelayanan Perbendaharaan Negara (KPPN) Bandar Lampung Cahyanti, Tri; Puspita, Indah Lia; Luthfi, Muhammad; Mudrikah, Ritali Evi
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 1 (2024): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i1.16471

Abstract

This study aims to determine the factors that influence the return of orders for disbursement of funds at the Bandar Lampung State Treasury Service Office (KPPN) and efforts to resolve them. The type of research used in this research is observation and interviews. The approach used in this study is a qualitative approach. The results of this study show that the factors that influence the return of orders for disbursement of funds at the Bandar Lampung State Treasury Service Office (KPPN) are Human Resource Management Factors, Work Unit Factors (Satker), Time Management Factors, Bank Operational Factors, and efforts to resolve them, namely KPPN submit a SP2D return notification letter attached with a SP2D Return List no later than 7 working days, then the Satker submits an Account Rectification/Repair Letter to the KPPN attached with SPTJM, PPSPM signature and 10,000 stamp duty.
Analisis Variabel-Variabel Yang Mempengaruhi Kualitas Laporan Keuangan Pada PT. Kereta Api Indonesia (Persero) Jarina, -; Sariningsih, Eka; Alansori, Apip
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 1 (2024): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i1.16448

Abstract

Laporan keuangan yang berkualitas dan terpercaya membawa dampak besar bagi perusahaan, salah satunya adalah para pengguna laporan keuangan menjadi yakin pada isi dari laporan keuangan perusahaan. Penelitian ini bertujuan untuk mengetahui variabel-variabel yang mempengaruhi kualitas laporan keuangan pada PT. Kereta Api Indonesia (Persero). Variabel yang diteliti dalam penelitian ini yaitu, pengaruh kompetensi sumber daya manusia, pemanfaatan teknologi informasi, sistem pengendalian intern, dan motivasi kerja terhadap kualitas laporan keuangan. Populasi dalam penelitian ini yaitu pegawai yang melaksanakan tugas dan fungsi pengelolaan serta pelaporan keuangan sebanyak 35 orang. Metode analisis data dalam penelitian ini menggunakan analisis regresi linier berganda dengan bantuan SPSS versi 26.Hasil penelitian menunjukkan secara parsial variabel kompetensi sumber daya manusia, pemanfaatan teknologi informasi, sistem pengendalian intern, dan motivasi kerja berpengaruh terhadap kualitas laporan keuangan. Secara simultan variabel kompetensi sumber daya manusia, pemanfaatan teknologi informasi, sistem pengendalian intern, dan motivasi kerja secara bersama-sama berpengaruh terhadap kualitas laporan keuangan pada PT. Kereta Api Indonesia (Persero).
Pengaruh Production Cost Dan Marketing Costs Terhadap Net Profit Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2018-2020 Ariyanto, Yuri; Hasanuh, Nanu; Sulistiyo, Hari; Suartini, Sri
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 1 (2024): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i1.6793

Abstract

This study aims to determine the effect of Production Costs and Marketing Costs on Net Profit. Using quantitative methods and the population of this study are two financial statements, namely the income statement and the cost of goods manufactured report in seven listed on starting from 2018-2020 for 36 months. The analytical technique used is multiple linear analysis. The results of this study indicate that Production Cost has a negative and significant effect on Net Profit. Marketing Costs have a positive and significant effect on Net Profit. And the coefficient of determination obtained by 92% is influenced by the Independent Variable and the rest is influenced by other variables.
Pengaruh Transparansi Terhadap Pemberdayaan Masyarakat Dengan Persepsi Anggaran Pendapatan Dan Belanja Desa Sebagai Variabel Moderasi (Studi Di Kecamatan Way Tuba Kabupaten Waykanan) Setyarini, Anik; Fahrizal, Azli; Listyaningsih, Erna
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 1 (2024): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i1.14767

Abstract

The problem of ineffective use of village funds is caused by the community not being actively involved in managing village funds, and the results of previous research have linked the problem of community empowerment with the transparency factor of village fund management, so the author proposes a model for increasing community empowerment in village development by involving moderation of budget perceptions village income and expenditure on the influence of transparency on community empowerment.The survey was conducted on 99 people who work as government officials in 13 villages in Way Tuba District, Waykanan Regency, then analyzed using the partial least squares (PLS) program version 4.0. The results are in accordance with the proposed hypothesis that: (1) transparency influences the empowerment of village communities in Way Tuba District, Waykanan Regency, and (2) transparency influences the empowerment of village communities in Way Tuba District, Waykanan Regency, moderated by the Perception of the Village Income and Expenditure Budget. These results provide information to strategic decision makers at the village and sub-district levels about the importance of village community involvement and understanding of budgets in village development.

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