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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 253 Documents
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Pengaruh Daya Tarik Iklan, Kompetensi Tenaga Penjual, Persepsi Kualitas Layanan E-Banking Terhadap Minat Penggunaan Jasa Layanan E-Banking Bank BNI (Studi Kasus Pada Bni Kantor Layanan Unila) Baity, Nur
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 8, No 1 (2019): Volume 8 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.822 KB) | DOI: 10.33024/jur.jeram.v8i1.2439

Abstract

The purpose of this study was to determine the effect of attractiveness of advertisements, thecompetence of salespeople and perceived of e-banking service quality on interest use in Bank BNI ebanking.This research is a qualitative study with a survey technique involving 95 Savings Pluscustomers at the University Service Office. Data collection uses a questionare, which is then analysedusing multiple linier regression analysis. The result of the study: (1) The attractiveness ofadvertisements, the competence of salespeople, and e-banking service quality influence the interest usein Bank BNI e-banking services, amounting to 47,5%, each independent variable contribute 19,51%,14,61% and 13,38%.; (2) Partially the attractiveness of advertising has a positive effect about 16,5%,and the quality of Bank BNI e-banking services is 20,8%.Investment in technology not only providesefficient benefits and effectiveness but also is the added value that the company has to compete toobtain customers. This can be seen from the partial increase of three factors, namely theattractiveness pf advertisements, the competence of salespeople, and the quality of e-banking servicesthat can increase customer interest in using e-banking services.Keywords: e-banking services, attractiveness of advertising, competency of salespeople.
Analisis Penetapan Biaya Produksi Dan Penentuan Harga Jual Iklan Pada PT Radio Suara Tiara Indah Sonya Meiristia; Azli Fahrizal; Eka Sariningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 1 (2017): Volume 6 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.664 KB) | DOI: 10.33024/jeram.v6i1.2128

Abstract

This study aimed to analyze the accuracy of PT Radio Suara Tiara Indah indetermining the cost of production and the selling price of the ad to the client, because theaccuracy of the management plan is very cost effect on earnings in PT Radio Suara TiaraIndah. This study used secondary data, documentation, participant observation, structuredinterviews, and library research and use descriptive method with qualitative approach. Theresults of this study showed that the cost of production and the selling price of the specifiedad less precise, because it is not done in accordance with existing methods. So it is difficult toknow whether the determination of the production cost and the selling price was right or not.
Pengaruh Biaya Penjualan, Biaya Administrasi dan Umum Terhadap Penjualan (Studi pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2009-2013) Diah Sartikasari; Eka Sariningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 2 (2014): Volume 3 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.743 KB) | DOI: 10.33024/.v3i2.1186

Abstract

Abstract. Thfrs study is aimed to test the effect of selling cost and general administration cost to selling of property and real estate company listed in Indonesia stock exchange. The analytical method for determining statistical tests with SPSS (Statistical Package for the Social) 16.00 software, with 10 property and real estate company listed in Indonesia stock exchange period of 2009-2013 as sample. The data used is income statements of property and real estate company listed in Indonesia stock exchange (www.idx.co.id). Based on the results of this study concluded that either altogether or in partial test, selling cost and general administration cost had influence to selling
Pengaruh Asset Growth, Intrinsic Value Dan Nilai Tukar Mata Uang Asing Terhadap Harga Saham Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2011-2015 Muhammad Luthfi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 1 (2018): Volume 7 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.393 KB) | DOI: 10.33024/jeram.v7i1.2164

Abstract

Asset growth is the growth of assets from year to year. The higher asset growth of thecompany indicates the company has the opportunity to do business development. Intrinsic value ofshares is the value used to assess whether a stock is in an undervalued or overvalued position. Theinteraction of international trade or multinational companies requires a means of payment that isacceptable to each country. Especially the exchange rate of the United States currency is the USdollar (USD) is accepted in many countries. The purpose of this research is to know the asset growth,intrinsic value and foreign exchange rate to share price at company of financial sector at IndonesiaStock Exchange. Data used is time series data 2011 - 2015 by using method of OLS (Ordinary LeastSquare). The results showed that intrinsic value partially has a significant influence on stock prices.While Asset growth and foreign exchange rates partially have no significant effect on stock prices.Asset growth, intrinsic value and foreign exchange rates simultaneously affect the stock prices offinancial sector companies listed on the Indonesia Stock Exchange in 2011-2015
Analisis Perhitungan PPh 21 Setelah Berlakunya Peraturan Menteri Keuangan No. 122/Pmk.010/2015 (Studi Kasus PT Perkebunan Mitra Ogan Cabang Sekayu) Candra Romanda
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 5, No 2 (2016): Volumr 5 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (113.551 KB) | DOI: 10.33024/.v5i2.1272

Abstract

Adanya Peraturan Menteri Keuangan Nomor 122/PMK.010/2015 dapat menyebabkanjumlah Pajak penghasilan orang pribadi menjadi berubah, dan perubahan ini perlu disikapi seriusagar tidak ada kesalahan dalam administrasi perpajakan ataupun tuntutan karyawan atas selisihpembayaran PPh 21. Pada PT. Perkebunan Mitra Ogan Cabang Sekayu Perhitungan PPh Pasal 21wajib pajak orang pribadi karyawan tetap belum sesuai dengan Undang-undang Perpajakan terutamaperhitungan (a) Biaya jabatan yaitu terjadi (b) Penghasilan Tidak Kena Pajak (PTKP) (c) TarifPengenaan Pajak. Sehingga pihak peruhaan harus melakukan perhitungan sesuai dengan peraturanyang ada, agar tidak menimbulkan tuntutan dikemudian hari.
Pengaruh Kas Neto Yang diperoleh Dari Aktivitas Operasi Terhadap Laba Tahun Berjalan Eka Sari Ningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 1 (2014): Volume 3 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (82.693 KB) | DOI: 10.33024/.v3i1.1147

Abstract

Cash flow statement is a statement that is useful for managers, investors, creditors and other users are able to provide an overview to determine the cause of the change in the amount of cash or to determine the sources and uses of cash during a certain period Net cash provided by operating activities was supposed to provide information about how much the company's ability to generate income. The objective of research in this thesis is to determine whether there was an effect of net cash provided by operating activities of the incomet for the year. Data collection techniques using secondary data in the form of annual financial statements of PT Indofood Sukses Makmur Tbk from 2003 to 2013. The analysis tool used is a simple regression analysis. These results indicate that partial hypothesis testing based on the obtained value oft is greater than t table (1.705 <2.228) or by looking at the significant level of 0.122, the value is greater than the value of a (0.05) or (0.122> 0 , 05), then the hypothesis Ho is accepted and Ha is rejected, the net cash provided by operating activities do not affect the incomet for the year. From this analysis it can be concluded that the company has the effect of net cash provided by operating activities were positive but not significant, the company noted that the increase in operating activities is higher than the increase in the percentage of the profit generated by operating activities. It can be concluded from these data that the company was not able to create an efficient level of net income through the company's operations.
Analisis Tingkat Hunian Kamar Dalam Hubungannya Dengan Profitabilitas Pada Hotel Ranggonang Sekayu Candra Romanda
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 5, No 1 (2016): Volumr 5 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.739 KB) | DOI: 10.33024/.v5i1.1246

Abstract

The high level of occupancy of a hotel will indirectly affect profitability. Hotel Ranggonang Sekayu have common customers and the Department of Local Government Agencies or Musi Banyuasin. The results were obtained an average occupancy rate of hotel rooms Ranggonang Sekayu in the year 2012 - 2014 are likely to fall. Factors that cause fluctuations and a decline in the occupancy rate for the condition of Hotels many facilities are damaged, poorly-maintained, and facilities that do not meet the standards. The ratio of profit margin and net profit Hotel Ranggonang Sekayu years 2012 - 2015 fluctuated. This is because a lot of the District Government receivables uncollectible Banyuasin so that a burden is the burden of bad debts
ANALISIS MANFAAT RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESI (BEI) DI INDONESIA aderina k harahap; Ni Ketut Yayu Safitri
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 2 (2018): Volume 7 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (56.128 KB) | DOI: 10.33024/.v7i2.921

Abstract

This study aims to determine the benefits of financial ratios in predicting changes in profit. Financialratios in this study were measured using liquidity ratios with the Work Capital Total Asset (WCTA)formula, solvency ratio with the Debt to Equity Ratio (DER) formula, activity ratio with the TotalAsset Turnover (TAT) formula, and the profitability ratio with the Net Profit Margin formula (NPM).The results of this study partially concluded that the variable Working Capital to Total Assets (WCTA)had no significant effect on changes in earnings, the Debt to Equity Ratio (DER) variable had asignificant effect on earnings changes, the Total Asset Turnover (TAT) variable had a significant effecton changes profit, the variable Net Profit Margin (NPM) has no significant effect on earningschanges, while simultaneously the variables are Working Capital to Total Assets (WCTA), Debt toEquity Ratio (DER), Total Asset Turnover (TAT), Net Profit Margin (NPM) affect the variablechanges in earnings in automotive sub-sector manufacturing companies listed on the Indonesia StockExchange.Keywords: Working Capital to Total Assets (WCTA), Debt to Equity Ratio (DER), Total Asset
Analisis Kelayakan Bisnis Pada Perusahaan Industri Roti Greyoung Bakery Melalui Pendekatan Aspek Finansial Marcelly Widya W; Ahmad Sidiq; Nazibur Ilal
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.16 KB) | DOI: 10.33024/jeram.v6i2.2155

Abstract

Greyoung Bakery merupakan perusahaan industri yang sedang berkembang keberadaanya.Studi kelayakan diperlukan untuk melihat sebuah gambaran mengenai layak atau tidaknya suatuindustri. Pada perusahaan ini, pemilik usaha belum melakukan pencatatan khusus mengenai keuangandalam usahanya serta faktor yang mempengaruhi dalam pemasaran. Penelitian ini bertujuan untukmenganalisis kelayakan bisnis industri roti dengan pendekatan aspek finansial. Dalam penelitian inidiperlukan berbagai macam metode untuk menganalisisnya seperti Net Present Value (NPV), InternalRate Of Return (IRR), Payback Period (PP), Break Even Point (BEP), Net B/C Ratio, dan Return OfInvestment. Dari pengolahan data penelitian dikatakan layak dengan nilai NPV selama 2 tahun sebesar(+) 5.446.118, nilai IRR 11,23%, Paybeck Period 23,61 bulan, Net B/C Ratio 6,91, nilai ROI 58,6%,BEP volume produksi 13.880 bungkus atau penerimaan sebesar total biaya produksinya yaitu Rp82.120.000,- per bulan dan dengan BEP harga jual sebesar Rp. 694,- per bungkus. Dari penelitian inidapat disimpulkan bahwa bisnis perusahaan dapat dikatakan layak secara aspek finansial.
Pengaruh Struktur Keuangan Terhadap Profitabilitas Perusahaan Pada PT Darma Henwa Tbk Refli Sudrajat; Nurmala Nurmala; Bambang Purwanto
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 1 (2013): Volume 2 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.799 KB) | DOI: 10.33024/.v2i1.526

Abstract

Financial structure is a combination of all sources of financing that the company obtainedshort-term debt , long-term debt and common stock and preferred stock ( equity ) , the use of sourcesof financing can be used as a measure of the increase in profits in a company , so the effect of debt andcapital can serve as a main point company to finance company in terms of maximizing the value of thecompany . This research was conducted at PT Darma Henwa Tbk period 2007-2010 by using multiplelinear regression analysis .Based on the results obtained by multiple linear regression analysis equationY = -7.998 - 0.025 0.242 X1 + X2 . Test simultaneously obtained significant F value = 0.001 < α 0.05,which means that the financial structure is represented by the variable Debt to Equity Ratio ( DER )and Debt to Assets Ratio ( DAR ) simultaneously significant effect on the profitability of the companyat PT Darma Henwa Tbk , as well as the variable DAR , which became the most dominant variablesknown to affect the profitability of seeing the value that is equal to 1.606 Standardized Coefficients .The influence of financial structure is represented by the variable DER and Debt to Assets Ratio tocompany profitability is equal to 59.5 %.Keywords: DER, DAR

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