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muhammad luthfi
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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 261 Documents
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Pengaruh Penggunaan Informasi Akuntansi Dan Lama Usaha Terhadap Keberhasilan Usaha Kecil Menengah Di Desa Purwodadi Simpang Muhammad Luthfi; Apip Alansori; Anggis Novitania
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.11520

Abstract

Economic development in Indonesia is generally based on the people's economy, which can be seen in the Micro, Small and Medium Enterprises (MSMEs) sector. This sector has a large role in the regional economy and the national economy. The use of accounting information and length of business are believed to be able to influence business success.This study aims to determine whether the use of accounting information and length of business have a direct significant effect on business success. The population in this study were 30 SMEs in Purwodadi Simpang Village. Data collected by questionnaire technique. The data analysis technique used is Multiple Linear Regression Analysis using the SPSS version 29 program.The results of this partial test indicate that the use of accounting information has a significant effect, and length of business has no significant effect on business success. While the results of the simultaneous test show that the use of accounting information on long-term funds has a significant effect on business success in Purwodadi Simpang Village.
Pencabutan Status Pandemi COVID-19 oleh Presiden Jokowi Terhadap Saham-Saham JII di Bursa EfekIndonesia Erna Listyaningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 2 (2023): Akuntansi keuangan dan manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i2.11438

Abstract

Previous research discovered that the stock exchange responded to the announcement of a government policy related to the COVID-19 pandemic. The purpose of this research is to determine the impact of President Jokowi's announcement of the revocation of the COVID-19 pandemic status on stocks that are members of the Jakarta Islamic Index (JII). The event study methodology was applied to 30 JII stocks that adhere to Islamic Sharia, have high liquidity, and a large market capitalization. This study discovered that there were abnormal returns before and after President Jokowi announced the revocation of the COVID-19 pandemic status. Furthermore, a difference in stock trading volume with the average before and after the announcement was discovered. This indicates that this event contains information content, implying that investors should pay close attention to government policy announcements regarding the pandemic, which can be used as a factor in making investment decisions.
Eksplanasi Deskriptif Dampak Covid-19 Terhadap Harga Emas Agus Munandar; Annia Anastia Mursalin; Nuzulia Rizqiana
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.7023

Abstract

Tujuan dari penelitian ini untuk mengetahui dan menganalisis impresi Covid-19 terhadap harga emas sejak bulan Januari 2020 sampai April 2022. Penelitian ini bersifat kuantitatif dan menggunakan analisis deskriptif dengan data dokumenter serta populasi yang digunakan pada penelitian yaitu harga emas. Hasil dari penelitian memperlihatkan perkembangan investasi di Indonesia periode penelitian tahun 2020 hingga 2022 mengalami fluktuasi. Pada bulan April 2020 Covid-19 mulai mempengaruhi harga emas, tetapi pada bulan April 2022  harga emas naik dan cenderung stabil. Karenanya, investor lebih tertarik berinvestasi emas yang memiliki tingkat risiko yang cukup rendah dan juga harga yang stabil.
Analisis Pengaruh Likuiditas, Pengelolaan Modal Kerja Terhadap Profitabilitas, Studi Meta Analisis Deandra Deandra; Gilbert Stevanus; Meilinda Meilinda; Carmel Meiden
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 2 (2023): Akuntansi keuangan dan manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i2.8431

Abstract

Penelitian yang telah dilakukan ini bertujuan untuk memberikangambaran mengenai pengaruh likuiditas dan modal kerja terhadapprofitabilitas. Penelitian ini telah dilakukan menggunakan metodestudi literatur sistematik, dengan aplikasi yang digunakan yaitu PoP(Publish or Perish). Studi literatur sistematik merupakan metodeyang dilakukan dengan maksud untuk menyimpulkan dan merincisebuah teknologi yang saat ini sedang digunakan dengna manfaatdan batasan yang dimilikinya. Objek penelitian yang dapatdiperoleh yaitu sebanyak 29 artikel dengan publikasi dalam rentangtahun 2012 sampai 2020 dan mempertimbangkan kriteria tertentu. Penelitian yang kami lakukan ini didasarkan pada perkembanganteori akuntansi atas dasar teori akuntansi yang pernah dikemukakanoleh beberapa akuntan terkenal dunia. Penelitian ini membahastentang bagaimana modal kerja dapat mempengaruhi profitabilitasdan likuiditas di dalam suatu perusahaan. 
Pengaruh Lingkungan Kerja Dan Stres Kerja Terhadap Kinerja Guru Pada MAN 1 Pesisir Barat Hairudin Hairudin; eka travilta oktaria; Wenda Wenda
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.11522

Abstract

This study sought to ascertain how the work environment and stress at MAN 1 Pesisir Barat affected instructors' performance in part and simultaneously. This study's methodology uses a quantitative approach. Questionnaires and observation are the two methods of data collecting. Using a Likert Scale for each statement derived from the indicator variable, research variables are measured. 54 teachers made up the study's sample, which was selected using a non-probability sampling method. To support the hypothesis, data analysis techniques used statistical methods such multiple linear regression analysis with F-test and t-test, as well as validity and reliability checks for surveys. The findings demonstrated a beneficial and significant impact of both the work environment and job stress on teacher performance at MAN 1 Pesisir Barat. In addition, while the work environment has a good and considerable impact on teachers' performance at MAN 1 Pesisir Barat, job stress has a limited impact on that performance. The MAN 1 Pesisir Barat school administration must pay attention and enhance the current working conditions in order to maximize teacher effectiveness.
Studi Meta Analisis : Pengaruh Spesialisasi Auditor Industri (Auditor Industry Specialization) Dan Reputasi Auditor (Auditor Reputation) Terhadap Audit Report Lag Lutfi Annisa; Tasya Fransisca Feronica; Carmel Meiden
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 2 (2023): Akuntansi keuangan dan manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i2.7036

Abstract

Salah satu faktor penting di dalam suatu perusahaan adalah memilih auditor yang berkeahlian atau spesialisasi industri. Untuk menyampaikansuatusinyal kepada investor tentang peningkatan mutusebuahlaporan keuangan, perusahaan menentukan untuk mempekerjakan auditor spesialis industry berdasarkan kebutuhandenganupahtertentu. Spesialisauditor industridapatmemberikan jasa audit yang kredibel dan efektif dapat daripadaauditor yang bukanspesialisindustri.Adapun maksud dan tujuandilakukannyapenelitian ini adalah untuk mengetahui sejauh mana spesialisasiauditor industri dan reputasi auditor memberikanpengaruh terhadap kecurangan laporan audit. Teknik nonprobabilisticsamplingdenganmetodepurposive sampling digunakan peneliti untuk pengambilan sampel dalam penelitian ini,berdasarkan syarat-syarat tertentu untuk memperoleh sampel yang representatif sehingga didapatkan sampel sebanyak 20 skripsi.
Pengaruh Sistem Pengukuran Kinerja Strategis, Job Relevant Information, Dan Kejelasan Peran Terhadap Kinerja Manajerial Perguruan Tinggi Swasta Di Bandar Lampung tarmizi tarmizi; erna listyaningsih; iing lukman
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.9434

Abstract

Higher education is one of the educational institutions that are the main means in educating the nation. At this time many universities are established, managed, and developed by the government (state) or private. The main role of universities is to explore by conducting research and transmit knowledge by means of education. Managerial performance is a result of managerial activities that begin with planning, implementing, monitoring business, accountability reports, coaching, and monitoring. Managerial performance can be used to assess the processes and activities of managers in carrying out management functions which are calculated using indicators of planning, investigating, coordinating, evaluating, representing, negotiating, staffing, and supervising.The research design used in this research is explanatory research with a quantitative approach presented with numbers and analysis using statistics. Conducted from December 2021 to July 2022 on 7 private universities in Bandar Lampung where data collection using a questionnaire was then analyzed and presented in the form of a characteristic distribution table.From the results of research conducted by the author that the Strategic Performance Measurement System has a positive influence (O = 0.353) with the performance construct. the value of t – statistic in this construct relationship is 2.103 > 1.96, and the value of p – value is 0.031 < 0.05. Job Relevant Information has a positive effect (O = 0.338) with the performance construct. the value of t – statistic in this construct relationship is 2.072 > 1.96, and the value of p – value is 0.027 < 0.05. Role Clarity has a positive effect (O = 0.335) with the performance construct. the value of t – statistic in this construct relationship is 2.035 > 1.96, and the value of p – value is 0.025 < 0.05.Thus, it can be concluded that the influence of the strategic performance measurement system, job relevant information, and role clarity simultaneously have a significant effect on managerial performance. This shows that each variable is in accordance with what is expected so that managerial performance increases.
Tinjauan Literatur: Perkembangan Teori Akuntansi Cindy Limtaroli; Venny -; Novita -; Carmel Meiden
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 2 (2023): Akuntansi keuangan dan manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i2.8381

Abstract

Findings and opinions build a theory. Almost all fields or research areas certainly have theory as the basis for their practice. This study aims to describe and explain the development of accounting theory and practice, as well as to draw conclusions from previous studies or research. The method used in this study is systematic literature review (SLR) with a selected sample of 30 articles, both from within the country and abroad, published from 2012-2022. Selected articles with similar research topics, namely the discussion of accounting theory, its development and implementation. Until now, research on accounting theory is still often carried out, both carried out by domestic and foreign parties. Accounting theories are also still often used as a reference in research, especially accounting theory itself, positive accounting theory, agency theory, and normative accounting theory.
Studi Literatur: Pengaruh Asset And Liabilities Management Terhadap Perbankan Sukmawati Ema; Aprelia Tertadirja; Carmel Meiden
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.8353

Abstract

This study describes Asset Liability Management of the Company through surveyed journals in Indonesia from 2017 to 2022. The purpose of this study is to add and develop research or articles on Asset and Liability Management (ALMA) published in Indonesian journals. The samples obtained were 25 articles. This research uses a systematic literature study method, with a PoP (Publish or Perish) application. From this literature study, we conclude that the operation of the Asset and Liability Management (ALMA) function can optimize the structure of a bank's balance sheet in a competitive financial market environment through bank liquidity management policies while maintaining quota and liquidity status. These include primary and secondary reserves, gap management by managing and controlling the gap between assets and liabilities to maximize net profit margin (NIM), exchange rate management by maximizing exchange rate differential returns, investment management and returns through investment decisions in a bank's fortopolio.
PENGARUH SALES GROWTH DAN LEVERAGE TERHADAP DIVERSIFIKASI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2018-2020 Angelica Lo; Kelvin Lie; Shita Valencia; Carmel Meiden
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 2 (2023): Akuntansi keuangan dan manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i2.7100

Abstract

Penelitian ini bertujuan untuk mengukur pengaruh variabel sales growth dan leverage suatu perusahaan terhadap diversifikasi penjualan perusahaan. Sampel data yang diambil merupakan data perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Adapun 20 perusahaan yang akan menjadi subjek penelitian. Metode penelitian ini menggunakan pendekatan kuantitaitf dengan perhitungan pengaruh variabel menggunakan regresi linear berganda. Data-data dikumpulkan dengan meninjau laporan keuangan yang diterbitkan perusahaan di situs BEI. Hasil penelitian ini adanya pengaruh signifikan antara variabel sales growth dan leverage secara parsial terhadap diversifikasi perusahaan manufaktur yang terdaftar di BEI tahun 2018-2020

Page 19 of 27 | Total Record : 261

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