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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 5 Documents
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Search results for , issue "Vol 2, No 2 (2013): Volume 2 Nomor 2" : 5 Documents clear
Pengaruh Dana Pihak Ketiga dan SWBI terhadap Return Pada Bank Syariah Studi Kasus Pada PT Bank Mandiri Syariah, Tbk Periode Maret 2009 s.d. Juni 2013 Muhammad Luthfi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 2 (2013): Volume 2 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.608 KB) | DOI: 10.33024/.v2i2.531

Abstract

Islamic banking in Indonesia has experienced rapid growth in which the principles of sharia or the results have proved its resilience against t he economic crisis. This study aims to determine th e effect of third-party funds and SWBI to return (inc ome mudharabah and Musyarakah). The results of this study indicate that the third-party funds have a significant positive effect on the return to the significance of the results t count 0,019 and 2,246 SWBI have a significant negative e ffect on the results of t count return of -2.789 to 0.008 sebesar significance. Ta ken together SWBIs deposits and have an influence on the return. Keywords; Third Party Funds, Return and SWBI
Pengaruh Growth Asset Dan Intrinsic Value Terhadap Harga Saham Pada Perusahaan Food And Beverage Di bursa efek indonesia Indah Lia Puspita
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 2 (2013): Volume 2 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (79.565 KB) | DOI: 10.33024/.v2i2.532

Abstract

Asset growth is the annual change of total assets a re expected to be received by an entity as a result of past transactions. High asset growth i s assumed to be attractive for the investor confide nce that would result in a company's stock price change s. Intrinsic value of shares is the value that is often used to assess whether a stock is undervalued or ov ervalued position. PBV ratio gives another indication of how investors view a company and how this ratio information can be used for investors in making investment decisions. With a high PBV ra tio is expected to return the company's stock is also high. The purpose of this study was to test the asset gro wth variable and the intrinsic value of stock prices. The sample used in the writing of this thesis consi sts of 16 companies engaged in food and beverage industry. The analysis used the multiple linear re gression analysis with least squares equations and hypothesis testing using the t-statistic for testin g the partial regression coefficients. It also con ducted a test that includes the assumption of classical test for normality, multicollinearity test, test heteroskedastisitas and test autocorrelation. Proce ssing data is done by using the help of the statist ical product and service solutions (SPSS) version 16. The results of testing the hypothesis test-T or obt ained partially value of T for asset growth was 0,035 and value of T for the intrinsic value was 0,044. B ased on the above T-test results can be concluded that the probability value ˂ 0,05 then there is sufficient evidence to reject Ho and accept Ha. Keywords: Asset Growth, Intrinsic value ,Stocks, and Stock P rice
Studi Kelayakan Bisnis Show Room Sepeda Motor Bekas Heri Wibowo
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 2 (2013): Volume 2 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/.v2i2.533

Abstract

Motorcycle showroom is a business that can generate high profits. With the development of various businesses in the district of Tulang Bawang Barat, the Tumijajar is one area where demand is high motorcycle. Plus the nature of a consumer soci ety in which they always want things quickly. The first stage in the evaluation of the feasibility of a motorcycle showroom business is by way of collecting data is data the total population, the n umber of motorcycles and operating revenues followed by the business feasibility of processing methods Payback Period, Net Persent Value and Internal Rate of Return and further by analyzing st rengths, weaknesses, opportunities and threats through a SWOT analysis. The results showed that an investment of Rp 250.000.000 which is running on a motorcycle showroom victorious run properly pr imed with payback period of 1 year 4 months Persent Net Value of Rp 565.491.999, and the value of Internal Rate of Return of 83% and the concept of the marketing mix of the company has several fac tors that affect the strength, weaknesses, opportunities and threats. Where the company's posi tion in the Progressive position or positions that signifies a strong organization and opportunity. In other words, the organization in good shape and steady so it is possible to continue to expand, inc rease growth and achieve maximum progress. The Company has the right concept marketing mix but sti ll need to fix some weaknesses of the company and to avoid or defend against the threat of the co mpany by developing the concept of the existing mix. Keywords: Payback Period, NPV, IRR, SWOT analysis
Tinjauan Tentang Implementasi Corporate Sosial Responsibilty (CSR) Pada Perusahaan Lestari Wuryanti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 2 (2013): Volume 2 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (70.465 KB) | DOI: 10.33024/.v2i2.529

Abstract

CSR is a company's commitment to the program as a form of corporate social responsibility. A long-term investment for the comp any for growth and sustainability and the company is no longer seen as a means of cost ( cost center ) but rather as a means of profit ( profit centers ). CSR becomes part of enterprise risk management, nam ely as a social safety valve (social responsibity), due to the well-being and socio-econ omic life of local communities and society at large to be more secure, which will ensure the smooth run ning of the entire production process or activity o f the company and the marketing of the company's prod uction. Concern for the environment that will ensure the smooth process of improving the producti vity of the company, increasing the profitability of the company. Benefits to companies include: Impr ove Corporate Image, Strengthening " Brand " Company, Developing Cooperation with Stakeholders, Differentiating with rival companies, product companies have the opportunity better known by the public. Keywords : CSR , corporate social responsibility
Pengaruh Akuntabilitas, Kompleksitas Tugas Terhadap Kualitas Audit Eka Sariningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 2 (2013): Volume 2 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.538 KB) | DOI: 10.33024/.v2i2.530

Abstract

In this research, the audit quality was dependent v ariable, and two independent variables were accountability, complexity task and aims to t est empirically the influence of accountability, complexity task, against audit quality. The primary data were taken and applied. Partial Least Square (PLS) model was applied to the data by empowering S martPLS 2.0 M3 Software. The factor analysis was employed by Explanatory Factor Analysis (EFA) o f the SPSS Software. The results showed that the accountability significantly different against audit quality, with positive sign. Therefore, the accountability within inner body of an auditor woul d be significantly different against the audit qual ity produced by the auditors. The complexity task was a lso significantly different against audit quality with the negative sign. Therefore, it indicated tha t the more complexity task the more complicated results of its audit quality. To obtain a general conclusion it was required to broad the scope of t he research. Further research was suggested to focus o n others variables which were not included in this research . . Keywords: accountability, complexity task, audit quality

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