cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
muhammad luthfi
Contact Email
mluthfi@malahayati.ac.id
Phone
+6281927734327
Journal Mail Official
mluthfi@malahayati.ac.id
Editorial Address
Jalan Pramuka No 27 Kemiling Bandar Lampung
Location
Kota bandar lampung,
Lampung
INDONESIA
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 261 Documents
 12   13   14   15   16 
Fraud Orderan Transportasi Berbasis Online Pada PT. Gojek Bandar Lampung -, Yuliana; Sariningsih, Eka
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 8, No 2 (2019): Volume 8 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v8i2.2615

Abstract

Teknologi yang makin berkembang memberikan peluang bagi bisnis transfortasi secara onlinediantaranya PT Gojek. Tidak ada suatu sistem yang sempurna, sistem gojek dimana masih memilikikelemahan dalam sistem orderan, sering terjadi kecurangan yang dilakukan para driver dankonsumen,pemberian reward tidak hanya berdampak positif tetapi juga berdampak negatif untuk paradriver. Reward yang menggiurkan membuat para driver melakukan orderan sendiri yang seolah-olahada konsumen yang memesan,atau kecurangan yang dilakukan konsumen seperti oderan fiktif, yangterjadi karena adanya kesepakatan antara driver dan Konsumen.Penelitian ini bertujuan untuk mengetahui berapa rata –rata kecurangan ( froud) orderanberdasarkan tekanan, peluang dan berdasarkan kompetensi . Pengujian dilakukan menggunakan taknikmetode rata-rata. Pengambilan sampel dilakukan dengan menggunakan rumus sloven sebanyak 100sampel driver Gojek PT. Gojek di Bandar lampung.Hasil penelitian menunjukkan : 1). Rata-rata kecurangan ( froud) berdasarkantekanan(pressure) dalam penelitian ini menyatakan bahwa tekanan (pressure) Fraud Orderan PadaTransportasi Berbasis Online .rata –rata diperoleh sebesar 9,87, 2) Rata-rata kecurangan ( froud)berdasarkan Peluang (Opportunity) diperoleh sebesar 10,247, 3) Rata-rata kecurangan Berdasarkankompetensi (Comptence) rata- rata diperoleh sebesar 10,465.Kata Kunci : Kecurangan, Tekanan, Peluang dan Kompetensi. 
Pengaruh Working Capital To Total Assets, Debt To Equity Ratio, Total Asset Turnover Dan Net Profit Margin Terhadap Pertumbuhan Laba Pada PT Bukit Asam (Persero) Tbk Periode 2009-2014 Lina Sari; Lestari Wuryanti
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 | DOI: 10.33024/jeram.v6i1.2133

Abstract

Penelitian ini dilakukan pada PT Bukit Asam (Persero) Tbk periode 2009 2014 denganmenerapkan alat analisis uji normalitas, uji asumsi klasik (uji multikolineritas, uji heteroskedastisitas,dan autokorelasi), uji regresi, uji t, uji F dan uji koefisien determinasi. Hasil perhitungan dengan ujit(uji regresi secarWCTA tidak berpengaruh signifikan terhadap pertumbuhan laba. Hal tersebut ditunjukkan dari hasilanalisis statistik thitung (0,166) < ttabel (1,72), DERtidak berpengaruh signifikan terhadap pertumbuhanlaba. Hal tersebut ditunjukkan dari hasil analisis statistik thitung (0,490) < ttabel (1,72), TAT berpengaruhsignifikan terhadap pertumbuhan laba. Hal tersebut ditunjukkan dari hasil analisis statistik thitung(2,357) > ttabel (1,72), dan NPMtidak berpengaruh signifikan terhadap pertumbuhan laba. Hal tersebutditunjukkan dari hasil analisis statistik thitung (0,207) < ttabel (1,72). Hasil perhitungan dengan uji F (ujiregresi secara simultan) dengan tingkat kepeDER, TAT dan NPM secara bersama sama tidak berpengaruh signifikan terhadap pertumbuhan labapada PT Bukit Asam (Persero) Tbk. Hal tersebut ditunjukkan dari hasil analisis statistik Fhitung (1,454)< Ftabel (2,90) .
Pengaruh Gaya Hidup, Konsep Diri, Harga Dan Kelas Sosial Terhadap Pengambilan Keputusan Pembelian Konsumen Di Coffeshop Kedai Kopi Pacar Hitam Lampung Wuryanti, Lestari; Zahara, Yeni
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 | DOI: 10.33024/jur.jeram.v8i1.2598

Abstract

The purpose of this study is to know how big the influence of life style, self concept, price,social class toward decision making of purchase by consumer at coffeeshope kedai kopi pacar hitamlampung.Research methods in this study are observation, and questioner by using likert scale and samplingmethods that being used are nonprobability sampling and purpossive sampling as many as 100samples is multiple linear regression method.From four variables in this study shows that variable that influence decision making of purchase byconsumer is price which being proved by significancy < 0,05 meanwhile variables that has no impacttoward decision making of purchase by consumer is life style, self concept, and social class withsignificancy > 0,05, furthermore F test shows all variables silmutaneously have significant impacttoward decision making of purchase by consumer with significancy 0,000.Keywords : Life style, self concept, price, social class and decision making of purchase by consumer
Pengaruh Kepatuhan, Pemeriksaan Dan Penagihan Pajak Terhadap Penerimaan Pajak Penghasilan Pasal 21 Badan Pada KPP Pratama Kedaton Di Bandar Lampung Putih Rahmawati; Kusnadi Kusnadi; Hardini Ariningrum
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 | DOI: 10.33024/.v5i2.1277

Abstract

To the effect this research is subject to be determine assessable compliance influence, taxescheck and taxes billing to section income tax acceptance 21 on Taxeses Ministering Office PratamaKedaton Lampung's Port period 2011-2012. Population in observational it is exhaustive assessablebody which pay active its employee Income Tax on Taxeses Ministering Office Pratama Kedaton.Gathered data by surveys, documentation, and nonperilaku's observation. Regression model that isutilized have accomplished classic assumption quiz. analisis's tech data that is utilized is tech analisisbifilar linear regression. Base Quiz result t acknowledged that compliance and influential taxes billingsignifikan to section Income Tax acceptance 21 but probing taxeses not signifikan's ascendants tosection Income Tax acceptances 21. Base Quiz f compliance, check and ala taxes billing simultanhaving for signifikan to section income tax acceptance 21 on KPP Pratama Kedaton period 2011-2012. There is factor even the most dominant influential is taxes billing factor.
Pengaruh Realisasi Pajak dan Retribusi Terhadap Rencana Anggaran Pendapatan Asli Daerah dalam pelaksanaan Otonomi Daerah Eka Sari Ningsih
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 | DOI: 10.33024/.v3i2.1182

Abstract

Abstract. The Purpose of This study was to determine the effect of the realization of the tax levy and realization of the plan of the originalincome budget in the implementation of regional autonomy in Tulang Bawang district in the year 2006-2013 either partially or simultaneously. The techniques of data collection in this study is the,interview, and documentation.In this study the authors use qualitative and quantitative data analysis. In general, tis results of this reaserach are as significant effect on the realization of tax revenue budget plan area is in the implementation, realization levy significant effect on the original income budget plan in the implementation of regional autonomy,realization and realization levy taxes jointly significant effect on the original income budget plan in the implementation of regional autonomy in Tulang Bawang in 2006-2013
Pengaruh Due Profesional Care, Etika Audit, Kompleksitas, Dan Fee Audit Terhadap Kualitas Audit (Studi Pada Kantor Akuntan Publik (KAP) Kota Bandar Lampung Dan Palembang) Eka Sariningsih; Elia Puspita Sari
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 | DOI: 10.33024/jeram.v7i1.2160

Abstract

This research is important to know, analyze, and get empirical evidence about the influenceof due professional care, audit ethics, complexity, and audit fee on audit quality at public accountingfirm (KAP) Bandar Lampung City and Palembang. The unit of analysis in this study are all publicaccounting firms Bandar Lampung and Palembang. The sampling method is saturated, with a total of57 respondents with an 84% return rate. Data analysis technique used is Partial Least Square (PLS)model. PLS is a structural equation model (SEM).The result of the analysis shows that professional care has a significant effect on audit quality, auditethics has significant effect on audit quality, the complexity does not affect the quality of audit, auditfee has a significant effect on audit quality.
PENGARUH INVESTMENT OPPORTUNITY SET, CORPORATE COVERNANCE, PERTUMBUHAN LABA DAN STRUKTUR MODAL TERHADAP KUALITAS LABA indah lia puspita
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 | DOI: 10.33024/.v7i2.916

Abstract

Abstract Earning is a very important information in the financial statements because it is used tomeasure the performance of the company. The purpose of this study is to determine the impact ofearning growth, firm size, capital structure, investment opportunity set and corporate governancewhich consists board of independent commissioner, managerial ownership, institutional ownershipand audit committee toward earning quality. The number of samples taken as many as 17 samplesover five years using purpossive sampling method. Technique analysis that being used was liniearregression. The result of research indicate earning growth, capital structure, investment opportunityset are significant but commisaries board, managerial ownership, institutional ownership and auditcommittee are not significant to earning quality,
The Effect Of Shop Atmosphere, Product Diversity, Taste Of Taste, Price And Lifestyle On Consumer Purchase Decision (Studies in Cafe Happy Ice Cream Sukarame, Bandar Lampung) Ratna Mulyaningsih; Lestari Wuryanti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 1, No 1 (2012): Volume 1 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/.v1i1.516

Abstract

Abstract, This study aims to identify and analyze how much influence the atmosphere Stores,Diversity Items, Taste, Price and Lifestyle on consumer purchasing decisions are perceived byconsumers in Cafe Happy Ice Cream Sukarame, Bandar Lampung.Research methods used in this research is the method of observation, interviews, questionnaires, andliterature study using Likert scale and sampling methods used is Nonprobality sampling and purposivesampling of 100 samples. The method of analysis used is multiple linear regression method.The results showed that the purchasing decisions comprising Atmosphere Stores (X 1), ProductDiversity (X 2), Taste (X 3), Price (X 4) and Lifestyle (X 5) together have a positive influence. Where theregression equation Y = 4,099 + 0,078 X1 + 0,331 X2 + 0,230 X3 + -0,678 X4 + 1,461 X5+ 2,850Moreover, the simultaneous test (F test) seen that the atmosphere Stores, Diversity Items, Taste Priceand Lifestyle have a significant influence on consumer purchase decisions with a significance level of0.000. However, based on partial test (ttest), variables that have a significant influence on consumerpurchasing decisions with significant levels such as for Diversity Products 0.003, Price 0.001 andLifestyle 0.000. While that does not affect the Store Atmosphere of 0.052 and taste Cake of 0.053. Ofthe five variables that influence consumer purchase decisions in Cafe Happy Ice Cream Sukarame,Bandar Lampung, the most dominant variable is a variable Lifestyle by ttest results
Pengaruh Rotasi Pekerjaan dan Pengembangan Karir terhadap Motivasi Karyawan (Studi Kasus Pada Bank Panin Cabang Makassar) Akhmad Muhammadin
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 2 (2022): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i2.6987

Abstract

This study aims to test whether job rotation and career development can increase employee motivation at Panin Bank Makassar Branch. This type of research is a research using a quantitative approach. The sample used in this study totaling 71 employees using a simple random technique. Data collection method which is used is by distributing questionnaires. Data processing using multiple linear regression analysis with the help of SPSS 22 software for windows. The results of this study indicate that partially Job Rotation has no effect on Employee Motivation, Career Development has a positive and significant effect on Motivation Employees and simultaneous testing shows that, Job Rotation and Development Career positive and significant influence on Employee Motivation.
MENGUJI KUALITAS PRODUK, CITRA MEREK, HARGA DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN KFC CABANG SOLO Nurul Hidayati; Heny Kurnianingsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 2 (2022): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i2.6161

Abstract

Sasaran pada penelitian ini yaitu untuk mengetahui dan menganalisis pengaruh dari kualitas produk, citra merek, harga dan promosi atas keputusan suatu pembelian di KFC cabang Solo. Berkembangnya makanan cepat saji di Indonesia dikarenakan sangat praktis dan cepat dalam memenuhi kebutuhan primer manusia. Penurunan penjualan KFC merupakan pengaruh akibat wabah Covid-19. Akan tetapi dewasa ini, KFC telah menetapkan strategi baru dalam melakukan penjualan agar dapat meningkatkan penjualan produknya. Analisa data penelitian ini mempergunakan dengan pengujian regresi linier berganda dengan pengolahan data program SPSS versi 21. Teknik sampel penelitian ini yaitu non-probability sampling metode purposive sampling, dengan mempergunakan ukuran sampel dengan jumlah 400 responden. Hasil pada riset ini didapatkan bahwa kualitas produk, harga dan promosi berpengaruh secara signifikan, tetapi citra merek memiliki pengaruh yang tidak signifikan terhadap keputusan pembelian KFC cabang Solo.Kata Kunci: Kualitas Produk; Citra Merek; Harga; Promosi dan Keputusan Pembelian

Page 14 of 27 | Total Record : 261

 12   13   14   15   16 

Filter by Year

2012 2025


Reset
Filter By Issues
All Issue Vol 14, No 4 (2025): Akuntansi Keuangan dan Manajemen Vol 14, No 2 (2025): Kinerja dan Bisnis Vol 14, No 1 (2025): Akuntansi Keuangan dan Bisnis Vol 13, No 4 (2024): Akuntansi Keuangan dan Manajemen Vol 13, No 2 (2024): Akuntansi Keuangan dan Bisnis Vol 13, No 1 (2024): Akuntansi Keuangan dan Manajemen Vol 12, No 4 (2023): Akuntansi Keuangan dan Bisnis Vol 12, No 3 (2023): Bisnis dan Akuntansi Vol 12, No 2 (2023): Akuntansi keuangan dan manajemen Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis Vol 11, No 4 (2022): Kinerja dan Bisnis Vol 11, No 3 (2022): Akuntansi Keuangan dan Manajemen Vol 11, No 2 (2022): Akuntansi Keuangan dan Bisnis Vol 11, No 1 (2022): Kinerja dan Bisnis Vol 10, No 1 (2021): VOLUME 10 NOMOR 1 Vol 10, No 2 (2021): Kiinerja Perusahaan dan Bisnis Vol 9, No 2 (2020): Volume 9 No 2 Vol 9, No 1 (2020): Volume 9 no 1 Vol 8, No 2 (2019): Volume 8 Nomor 2 Vol 8, No 1 (2019): Volume 8 Nomor 1 Vol 7, No 2 (2018): Volume 7 Nomor 2 Vol 7, No 1 (2018): Volume 7 Nomor 1 Vol 6, No 2 (2017): Volume 6 Nomor 2 Vol 6, No 1 (2017): Volume 6 Nomor 1 Vol 5, No 2 (2016): Volumr 5 Nomor 2 Vol 5, No 1 (2016): Volumr 5 Nomor 1 Vol 4, No 2 (2015): Volume 4 Nomor 2 Vol 4, No 1 (2015): Volume 4 Nomor 1 Vol 3, No 2 (2014): Volume 3 Nomor 2 Vol 3, No 1 (2014): Volume 3 Nomor 1 Vol 2, No 2 (2013): Volume 2 Nomor 2 Vol 2, No 1 (2013): Volume 2 Nomor 1 Vol 1, No 1 (2012): Volume 1 Nomor 1 More Issue