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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 Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Tingkat Pendidikan, Pengalaman Kerja Dan Pelatihan Terhadap Kualitas Laporan Keuangan (SKPD Provinsi Lampung) Octavia, Dika; Puspita, Indah Lia; Lukman, Iing
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 10, No 1 (2021): VOLUME 10 NOMOR 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v10i1.4626

Abstract

This Study Aims To Determine The Effect Of Human Resource Competence, Use Of InformationTechnology, Level Of Education, Work Experience And Training On The Quality Of Financial Reports(SKPD Lampung Province). The Data Collection Method Used PrimaryData, The Population Of ThisStudy Were 4000 Employees From 20 SKPD Lampung Province, Which Consisted Of 100Respondents As The Sample.Based On The Results Of Data Management Using The Multiple Linear Regression Method With SPSSSoftware, It Is Proven That Human Resource Competency, Information Technology Utilization,Education Levels Have A Significant Effect On The Quality Of Financial Statements, But The WorkExperience And Training Variables Have No Effect On The Quality Of Financial Statements.Keywords:Human Resource Competence, Utilization Of Information Technology, Level Of Education,Work Experience And Training.
Pengaruh Modal, Jam Kerja, Jumlah Tenaga Kerja, Jumlah Produksi, dan Penjualan Terhadap Pendapatan Usaha Mikro Kecil dan Menengah Pada Sentra Keripik Khas Lampung di Kedaton Bandar Lampung Wuryanti, Lestari; Listyaningsih, Erna; Fitriani, Eka
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 10, No 1 (2021): VOLUME 10 NOMOR 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v10i1.4793

Abstract

Small and Medium Enterprises (MSMEs) are one of the sectors that are expected to help develop the national economy. this allows it to contribute to efforts to reduce disparities between groups, alleviate poverty, and absorb labor. This study aims to determine the effect of capital, working hours, and number of workers. Total production, and sales to revenue. The object of this research is MSMEs in the typical chips center of Lampung. There are 38 samples in this study, namely kiosk owners who are willing to provide information regarding their financial data, which are processed using SPSS 22. From the results of multiple linear regression tests, it is stated that partially the Sales variable (X5) has a significance of 0.015 less than 0.05 which means it has a significant and significant effect on income, while the variables of capital (X1), working hours (X2), number of workers (X3), and total production (X4) have values greater than 0.05 which means they have no effect on income. The test results simultaneously state that all X variables (capital, working hours, number of workers, total production, sales) have a significance of 0.006 which is smaller than 0.05 which means that it has a significant and significant effect on income. The test results of the coefficient of determination R2 are 0.389, which means that the independent variable has an influence of 38.9% on the dependent variable, while the rest may be influenced by other variables outside the variables in this study.Keyword : MSME, Capital, working hours, number of workers, total production, sales, income
Pengaruh Penghargaan Finansial, Pelatihan Profesional, Pengakuan Profesional, Lingkungan Kerja, Nilai-Nilai Sosial, Pertimbangan Pasar Kerja Dan Personalitas Terhadap Pemilihan Karir Sebagai Akuntan Publik Dan Non Akuntan Publik (Studi Empiris Pada Mahasiswa Akuntansi Universitas Malahayati, STIE Mitra Lampung dan IBI Darma Jaya Bandar Lampung) Muhammad Rido; Kusnadi Kusnadi; Muhammad luthfi
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 | DOI: 10.33024/.v5i1.1251

Abstract

Pemilihan karir mahasiswa akuntansi sebagai akuntan publik dan non akuntan publikdipengaruhi oleh beberapa faktor seperti penghargaan finansial, pengalaman kerja (> 10 tahun) ,Pelatihan profesional. Akuntan publik sebagai salah satu jenis profesi yang mampu memberikanpeluang dalam dunia kerja. Populasi adalah mahasiswa Jurusan Akuntansi Universitas Malahayati,STIE Mitra Lampung dan IBI Darmajaya Bandar Lampung yang berjumlah 265 mahasiswa denganjumlah sampel 100. Analisa dilakukan dengan regresi linier berganda. Hasil uji penelitianmenunjukkan terdapat pengaruh penghargaan finansial, pelatihan profesional, pengakuan profesional,lingkungan kerja, nilai-nilai sosial, pertimbangan pasar kerja dan personalitas terhadap pemilihan karirsebagai akuntan publik dan non akuntan publik.
Efektivitas Pembiayaan Dari Koperasi Dalam Peningkatan Kapas itas Usaha UMKM Studi Pada UMKM Di Kota Bandar Lampung Oktaria, Eka Travilta; Sari, Pipit Novila
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 10, No 1 (2021): VOLUME 10 NOMOR 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v10i1.4627

Abstract

Koperasi merupakan suatu sumber pembiayaan alternatif bagi UMKM karena mengingat masihminimnya lembaga keuanganseperti Bank yang melirik UMKM sehingga sangat ditentukan olehbagaimana pembiayaan yang didapatkan dalam peningkatan usaha tersebut. Bagaimanapengembangan usaha, sumberdaya manusia dan modal yang dimiliki menjadi efektif dan efisientanpa adanya pembiayaan yang tepat. Hal–hal tersebut di atas menjadikan UMKM perlu penangananyang berbeda dibandingkan dengan penanganan usaha lain dalam sektor pembiayaan. Sebagai suatuusaha, UMKM memiliki dua ciri penting: Pertama selalu melibatkan barang dalam volume besar danproses produksi memiliki risiko yang relatif tinggi seperti Bahan Baku. Kedua ciri khas ini munculkarena UMKM menyerap tenaga kerja dalam satu atau beberapa tahapnya dan memerlukan ruanguntuk kegiatan lainnya dalam produksi maupun operasional. Selain itu minimnya pembiayaan punmenjadi kendala jalannya UMKM dalam pengembangan usaha dan serta peningkatam kapsitas usahasehingga menjadi salah satu permasalahan klasik yang masih belum terjawab.Dalam penelitian inidigunakanmetode kualitatif. Pendekatan yang digunakan dalam penelitian ini adalah pendekatanmelalui pendekatan secaranormatifmelalui uji sampeldan data Koperasi dan UMKM sebagai datautama yang selanjutnya diolah secara kualitatif berdasarkan data yang ada.Kata Kunci : Efektivitas, Pembiayaan, Koperasi, UMKM.
Persistensi Laba, Dividend Payout Ratio (DPR), Mekanisme Corporate Governance (CG), Alokasi Pajak Antar Periode dan Kualitas Laba Puspita, Indah Lia; Awan, Juni
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 10, No 1 (2021): VOLUME 10 NOMOR 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v10i1.4849

Abstract

This study aims to provide empirical evidence of the influence of the relationship between earnings persistence, dividend payout ratio (DPR), corporate governance mechanisms (consisting of the board of directors, board of commissioners and audit committee) and the allocation of inter-period taxes on the quality of earnings in manufacturing companies listed on the Indonesian stock exchange in 2017-2019. The population in this study were 185 manufacturing companies listed on the IDX in 2017- 2019. The sample selection was done by using purposive sampling method, in order to obtain 132 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 earnings persistence (X1) has no significant effect on earnings quality, Dividend payout ratio (X2) has a significant effect on earnings quality, The board of directors (X3) has a significant effect on earnings quality, The board of commissioners (X4) has no significant effect on earnings quality, The audit committee (X5) has no significant effect on earnings quality, Inter-period tax allocation (X6) has no significant effect on earnings quality.
Pengaruh Character, Capacity, Capital, Collateral Dan Condition Terhadap Pemberian Kredit Sepeda Motor Bekas Pada PT Media Nusantara Citra (MNC) Finance Metro Silvi Indrayanti; Lestari Wuryanti
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 | DOI: 10.33024/jrm.v5i1.4724

Abstract

This study aimed to provide empirical character, capacity, capital, collateral and condition in credit given by examining eatch variable. The object of research is the leasing companies of PT Media Nusantara Citra (MNC) Finance Metro. The method used in the selection of objects in this study was purposive sampling. Analysis model used in this study is multiple regression analysis model performed, validity, reliability with the aid of the computer program SPSS version 16.0 for windows. The results of this study indicate that condition have bigger than each variable in credit given is taunt 2.980 > Mabel 1.989 compare with character, capacity, capital and collateral. This study also indicate collateral have in credit given is tcount 2.382 > ttabel 1.989. simultaneously character, capacity, capital, collateral and condition regression credit given a total tcount 8.534 > Fiaber2.37. Keywords : Character, Capacity, Capital, Collateral. Condition, Credit Given
Mengajarkan Bahasa Pemrograman Python Di Tingkat SMA Untuk Meningkatkan Manajemen Sumber D aya Manusia Muhammad, Muhammad
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 10, No 1 (2021): VOLUME 10 NOMOR 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v10i1.4624

Abstract

Technology rather than becoming producers, both hardware and software. Indonesia also has ashort age of programmers, thus many programmers from India and the Philippines work inIndonesia. Interms of hardware, Indonesia seems difficult to competein the short and medium termwith countries that have an established electronics industry culture. Butin the field of softwareIndonesia has agre at opportunity, if Indonesia can educateas many human resources as possible toenable them to write programming code. Allthistime, most Indonesians have tended to only learn touse applied software (applications) that are on the outer layer, it is far from the core of computerscience, so they are unable to control computers outside of the frame work created by theapplication maker. The increasingly close combination of information and communicationtechnology allows large companies to control computer networks from outside the traditionaljurisdiction of a country. As a result, computer users in Indonesia are unable to control the use ofcomputer networks for national interests and are at risk of being trapped in applied programscreated by foreign companies.Keywords ; programm, hardware, python, human resource
Pengaruh January Effect, Convertible Bond, Tingkat Suku Bunga Dan Volume Perdagangan Saham Terhadap Harga Saham Pada Perusahaan Yang Terdaftar Di Indeks LQ 45 Periode 2011 – 2015 Ichdan, Dany Amrul; Lukman, Iing; Shinta, Dayu Renanda
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 10, No 1 (2021): VOLUME 10 NOMOR 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v10i1.4730

Abstract

Stock prices are fluctuating in every company that tends to differ, this is the reason why the researcher is interested in taking the dependent variable in this research that is stock price. Because of its fluctuating nature is also the researchers want to investigate what are the factors that cause the stock price itself is fluctuating.This study aims to determine whether there is influence between January Effect, Convertible Bond, Interest Rate and Stock Trading Volume have an effect on Stock Price with Partial Test (Test t) and SimultanTest (Test F).The population of this study was taken from 45 LQ 45 Index of companies listing from 2011 to 2015 period, using Purposive Sampling method so that there are 22 companies consistently in LQ 45 Index. Data analysis method using IBM SPSS Statistiks 24 for Windows software and Microsoft Excel 2007 software.The result of this research is variable of January Effect, Interest Rate and Stock Trading Volume Has No Influence on Stock Price while Convertible Bond has significant negative influence to stock price. Based on the F test of January Effect variable, Convertible Bond, Interest Rate and Stock Trading Volume together affect the stock price.Keywords: January Effect, Convertible Bond, Interest Rate, Stock Trading Volume, Stock Price
Pengaruh Disiplin Kerja Dan Motivasi KerjaTerhadap Kualitas Layanan Pemerintah Daerah Kabupaten Pesawaran Lampung Rahyono, Rahyono; Alansori, Apip
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 10, No 1 (2021): VOLUME 10 NOMOR 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v10i1.4625

Abstract

Good service quality is important for the sustainability of an organization such as governmentbecause it will help the process of achieving goals, but if the quality of existing services is notbalanced with poor work habits it will also affect the quality of service itself. Therefore the qualityof service can also be influenced by work discipline. Motivation that exists in employees willmanifest a behavior that is directed at the goals in achieving the expected goals. So, motivation isnot something that can be observed but is something that can be concluded because of somethingvisible behavior. Motivation is also something that makes a person enthusiastic about doing work.The population in this study were employees of the Pesawaran District Government. The sample inthis study amounted to 135 government employees from eachagency in Pesawaran LampungRegency. The data collection technique used is literature study by reading literature, referencematerials, lecture materials, and other research results that are related to the object under studyand a questionnaire by asking anumber of questions in writing which are given to respondents.Data processing techniques use the computerized SPSS program (statistical package for socialsciences) version 20 for windows. The results of this study indicate that work discipline and workmotivation have an effect on the service quality of the Pesawaran District Government.Keywords: Work Discipline, Work motivation and Quality of Service
Pengaruh Diversifikasi, Manajemen Laba, Risiko Bisnis, Siklus Hidup Perusahaan Dan Non Debt Tax Shield (Ndts) Terhadap Struktur Modal Luthfi, Muhammad; Ichdan, Dany Amrul; Pratama, Iwan Saputra
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 10, No 1 (2021): VOLUME 10 NOMOR 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v10i1.4740

Abstract

This study aims to determine Diversification, Profit Management, Business Risk, Company Life Cycle and Non Debt Tax Shield (NDTS) Against Capital Structure. The object of this research is Manufacturing Companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, obtained research samples were conducted on 105 samples of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. Hypothesis testing in this study was carried out by using multiple regression analysis methods in the application of Eviews 8.0 program.The results showed that Diversification did not affect the Capital Structure with a significant value of 0.3349. Earnings Management Variable affects the capital structure with a significant value of 0.003. The Business Risk variable does not affect the Capital Structure with a significant value of 0.3931. The Company's Lifecycle variable does not affect the capital structure with a significant value of 0.697. Non Debt Tax Shield (NDTS) variable influences the Capital Structure with a significant value of 0.0464.Keywords: Diversification, Profit Management, Business Risk, Corporate Life Cycle, Non Debt Tax Shield (NDTS) and Capital Structure..

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