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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 272 Documents
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Pengaruh Literasi Keuangan Locus Of Control, Gaya Hidup Hedonisme, Dan Efikasi Diri Keuangan Terhadap Perilaku Pengelolaan Keuangan Massiva Virginia Monica; Aderina Harahap; - Yuliana; - Suheriyatmono; Muhammad Luthfi
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 14, No 4 (2025): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v14i4.24804

Abstract

This Study aims to determine the effect of financial literacy, locus of control, hedonistic lifestyle, and financial self efficacy on financial management behavior. This study uses a quantitative approach with datacollected through questionaires involving 100 respondents using purposive sampling, who are generation Z who transact usingShopeepay in Bandar Lampung. The analysis method used is multiple linier regression. The result show that Financial Literacy, Hedonistic Lifestyle, and Financial Self Efficacy have a significant partial effect on Financial manajemen Behavior, while the Locus of Control variable does not havea a significant effect on Financial Manajemen Behavior.  Simultaneously, all variable have an effect on Financial Management Behavior.
Pengaruh Fee Audit, Audit Tenure, Rotasi Audit, Independensi Auditor, Professionalisme Auditor, Reputasi Auditor Dan Ukuran Perusahaan Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Aziz Gunardi; Muhammad Luthfi; Hardini Ariningrum
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 15, No 1 (2026): Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v15i1.19858

Abstract

This research aims to analyze the influence of audit fees, audit tenure, audit rotation, auditor independence, auditor professionalism, auditor reputation, and company size on audit quality. The population in this research is Consumer Cyclicals companies listed on the Indonesia Stock Exchange in 2018-2022. Sampling was carried out using the purposive sampling method and the total sample was 145 companies. The data collection technique in this research was carried out using the documentation method and literature study. The documentation method was carried out by collecting, recording and reviewing data from the company's annual report and financial reports. The analytical method used in the research is binary logistic regression.The results of this research show that audit fees, audit tenure, audit rotation have a positive and significant influence on audit quality. Auditor reputation has a negative and significant influence on audit quality. Auditor independence, auditor professionalism, company size have no influence on audit quality. Audit fees, audit tenure, audit rotation, auditor independence, auditor professionalism, auditor reputation, and company size simultaneously influence audit quality.
Pengaruh Komitmen Organisasi, Komunikasi Organisasi Dan Administrasi Terhadap Pencairan Dana APBN Pada Dinas Ketahanan Pangan, Tanaman Pangan Dan Hortikultura Provinsi Lampung Lia Agustins; Muhammad Luthfi; Hardini Ariningrum; Iing Lukman
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 15, No 1 (2026): Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v15i1.27468

Abstract

The research aims to determine the influence of Organizational Commitment, Organizational Communication and Administration on the Disbursement of State Budget Funds at the Department of Food Security, Food Crops and Horticulture in Lampung Province. This type of research is Quantitative Research. The data used is primary data with data collection techniques distributing questionnaires. Apart from distributing questionnaires, the next data collection techniques used were conducting interviews and literature studies. This research used 30 samples who were employees at the Food Security, Food Crops and Horticulture Service of Lampung Province. Data analysis techniques used in research using the Smart-PLS application versi 3.0 with analysis include: Outer Model Analysis (Validity Test: Covergent Validity, Discriminant Validity, Reliability Test: Cronbach's Alpha, Composite Reliability), Inner Model Analysis (R-Square Test) , Hypothesis Testing (T-Statistics: Partial Hypothesis Testing and Simultaneous Hypothesis Testing). The results of this study show that organizational commitment, organizational communication, and administration have a positive and significant effect on the disbursement of state budget funds.
Analisis Determinan Niat Melakukan Whistleblowing Internal Pada Pegawai Kantor Pelayanan Pajak Pratama Tanjungkarang Reny Vernanda Sari; Eka Sariningsih; Hardini Ariningrum
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 15, No 1 (2026): Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v15i1.27470

Abstract

This study aims to determine the effect of moral intensity, the seriousness of the violation, and the status of the violator on the intention to do internal whistleblowing on employees of the Tanjungkarang Primary Tax Service Office. The sample in this study were 30 employees. Types and sources of data are primary and secondary data, while data collection techniques use observation and questionnaires. The data analysis used in this research is using SmartPLS 3.0 software. The results of this study indicate that moral intensity, the seriousness of the violation, and the status of the violator have a positive and significant effect on the intention to do internal whistleblowing on employees of the Tanjungkarang Primary Tax Service Office. moral intensity has a Path Coefficients value of 0.576, the seriousness of the violation is 0.386. And the status of violators is 0.839. The level of relationship between the three variables is in the strong category, which means that the ability of the independent variable to explain the dependent variable is very good.
Pencatatan keuangan Berbasis Android Dalam Meningkatkan Efektivitas pengelolaan Keuangan pada UMKM Mie Ayam Di Bandar Lampung Rina Milyati Yuniastuti; Jhon Nasyaroeka; Maharesi Pamungkas
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 15, No 1 (2026): Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v15i1.27250

Abstract

Pencatatan keuangan sangat di perlukan untuk kelancaran dan kemudahan dalam melakukan pengelolaaan keuangan suatu usaha/ bisnis khususnya pada UMKM. Penelitian ini memiliki tujuan untuk melakukan pengujian pada  pencatatan keuangan dan pemisahan keuangan usaha dengan keuangan pribadi pada UMKM mie ayam terhadap efektivitas kinerja UMKM. Adapun objek penelitian UMKM mie ayam  yang berada di Bandar Lampung. Hasil penelitian memperlihatkan bahwa ada pengaruh pada variabel pencatatan keuangan terhadap efektivitas kinerja UMKM mie ayam. Pada hasil tersebut masih ada beberapa UMKM mie ayam yang tidak melakukan pencatatan menggunakan aplikasi sistem andorid. Pada hasil hipotesis yang kedua ada pengaruh pada pemisahan keuangan usaha dengan keuangan pribadi terhadap efektivitas kinerja UMKM mie Ayam .Pencatatan keuangan pada UMKM mie ayam sudah dilakukan dengan menggunakan aplikasi sistem andorid walaupun tidak semuanya menggunakan aplikasi sistem andorid. Secara keseluruhan hasil dari uji statistik diperoleh 65,6% bahwa kedua variabel  ada pengaruh pada efektivitas kinerja UMKM.
Analisis Faktor-Faktor Yang Mempengaruhi Penumpukan Pencairan Dana APBN Pada Akhir Tahun Anggaran Di KPPN Bandar Lampung 2021 Hani Safitri; Eka Sariningsih; Apip Alansori
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 15, No 1 (2026): Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v15i1.27466

Abstract

This study aims to empirically examine the factors that influence the accumulation of disbursement of APBN funds at the end of the fiscal year in work units in the payment area of the Bandar Lampung State Treasury Service Office (KPPN). The type of research used is descriptive quantitative. The sampling method used was random sampling with a total sample of 74 who were officials involved in the fund disbursement process in the Bandar Lampung KPPN payment area. The independent variables used are Budget Planning, Budget Execution, Procurement of Goods and Services, Resources and Internal Factors. The dependent variable used is the Accumulation of APBN Funds Disbursement. The data used in this research is primary data. Retrieval tool in the form of questionnaires distributed to 74 respondents. The data analysis method used is Multiple Linear Regression. The results of this study indicate that the variables Budget Execution, and Procurement of Goods and Services, have a significant effect on the Accumulation of APBN Funds Disbursement, while the variables Budget Planning, Human Resources and Internal Factors have no significant effect on the Accumulation of APBN Funds disbursement of work units in the KPPN payment area Bandar Lampung.
Pengaruh Keputusan Investasi, Struktur Modal, Kebijakan Dividen Dan Likuiditas Terhadap Kinerja Keuangan Pada Perusahaan Bumn Non Keuangan Musafir Kristal; Aderina K Harahap; Rahmi Eliyana
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 15, No 2 (2026): Kinerja Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v15i2.27624

Abstract

More than 52% of non-financial State-Owned Enterprises (SOEs) in Indonesia experienced losses reaching IDR 50 trillion annually. This condition indicates weaknesses in financial management, particularly in relation to investment decisions, capital structure, dividend policy, and liquidity, which may threaten national economic stability. This study aimed to analyze the effects of investment decisions, capital structure, dividend policy, and liquidity on the financial performance of non-financial SOEs for the period 2021–2024. This research used a quantitative approach with secondary data obtained from 17 non-financial SOEs listed on the Indonesia Stock Exchange (IDX). The sample was selected through purposive sampling. Data were analyzed using multiple linear regression and classical assumption tests. The results indicated that, partially, investment decisions (CAPEX), capital structure (DER), dividend policy (DPR), and liquidity (CR) did not have significant effects on financial performance as measured by Return on Equity (ROE). Specifically, CAPEX, DER, and DPR showed positive but insignificant relationships, while liquidity (CR) demonstrated a negative and insignificant relationship with ROE. These findings revealed that the examined financial variables did not dominantly influence the financial performance of non-financial SOEs during the observed period. Further, another external factor or operational efficiency might have had a greater effect. To sum up, companies are encouraged to improve their internal management comprehensively.
PENGARUH PROMOSI DAN KUALITAS PRODUK ALAT KESEHATAN TERHADAP LOYALITAS KONSUMEN MELALUI KEPUASAN KONSUMEN PADA PT. HARSONS MEDICALINDO TRADING Suci Minzathu; Muh Akob; Akhmad Muhammadin
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 15, No 2 (2026): Kinerja Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v15i2.26823

Abstract

This study aims to test and analyze the influence of Promotion and Quality of Medical Device Products on Consumer Loyalty through Consumer Satisfaction at PT. Harsons Medicalido Trading. Data collection uses primary data with a questionnaire technique whose samples were obtained from consumers of medical devices with a random sampling system totaling 70 consumers. The results of the questionnaire have been tested using SPSS Version 26 software with instrument testing, classical assumptions and path analysis. Based on the results of the analysis, this study proves that be hypotheses are accepted and rejected, namely the first hypothesis Promotion has no effect and is not significant on consumer satisfaction. Second, Product quality has an effect and is significant on consumer satisfaction. Third, Consumer satisfaction has an effect and is significant on consumer loyalty. Fourth, Promotion has an effect and is significant on consumer loyalty. Fifth, Product quality has no effect and is not significant on consumer loyalty. Sixth, Promotion has no effect and is not significant on consumer loyalty through consumer satisfaction and Seventh, Product quality has no effect and is not significant on consumer loyalty through consumer satisfaction.
Green Human Resource Management in MSMEs: Systematic Literature Review Achmad Ridho Julian; Achmad Rico Julian; Beni Batara; Dedek Kurniasih; Eka Travilta Oktaria
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 15, No 2 (2026): Kinerja Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v15i2.24196

Abstract

Purpose: This study aims to systematically review and synthesize existing literature on the implementation of Green Human Resource Management (GHRM) in Micro, Small, and Medium Enterprises (MSMEs). It seeks to identify key practices, impacts, challenges, and emerging research trends related to GHRM within the MSME context. Methodology/approach: A Systematic Literature Review (SLR) was conducted following the PRISMA guidelines. Relevant articles were collected from international academic databases, including Scopus, Web of Science, ScienceDirect, and Google Scholar. The review employed keyword combinations related to GHRM, MSMEs, and sustainability. A total of 37 peer-reviewed journal articles were selected based on predefined inclusion and exclusion criteria. The selected studies were analyzed using thematic analysis to identify dominant themes, theoretical foundations, and research gaps.Results/findings: The findings reveal that GHRM positively influences environmental performance, sustainable performance, and competitive advantage in MSMEs, primarily through mediating mechanisms such as green behavior, green innovation, and employee engagement. However, GHRM implementation in MSMEs is often informal, context-specific, and constrained by limited resources and managerial capabilities. Recent studies also highlight emerging trends linking GHRM with digitalization, artificial intelligence, and green intellectual capital.Limitations: This review is limited to English-language journal articles and does not include empirical field data.Contribution: This study contributes to the GHRM and sustainability literature by providing a comprehensive synthesis focused on MSMEs and offering insights for academics, policymakers, and MSME practitioners in developing context-sensitive green HR strategies.
Pengaruh Risk Management Committee, Pengungkapan Environmental, Social, Governance, Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Sektor Financials Sub-Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024 Febhiana Yunina Sari; Afni Sirait
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 15, No 2 (2026): Kinerja Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v15i2.27355

Abstract

This study aims to obtain empirical evidence regarding the influence of the risk management committee, environmental, social, and governance disclosure, and profitability on firm value in financial sector companies in the banking sub-sector listed on the Indonesia Stock Exchange for the 2022–2024 period. This study uses secondary data in the form of annual reports and sustainability reports obtained from the official IDX website and the official websites of each company. The study population consisted of 47 banking companies with a total of 141 observations selected using a purposive sampling method. The data analysis technique used was multiple linear regression with the assistance of IBM SPSS version 26. The results of the study indicate that the risk management committee has a negative effect on company value, environmental, social, and governance disclosure, profitability proxied by return on assets (ROA) and profitability proxied by return on equity (ROE) does not affect company value.

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