Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)
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
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253 Documents
<![CDATA[Peranan Celebrity Endorser Dan Citra Merek Produk Wardah Kosmetik Terhadap Keputusan Pembelian Konsumen Di Bandar Lampung ]]>
<![CDATA[Aderina K Harahap]]>;
<![CDATA[Hon Husni]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 5, No 2 (2016): Volumr 5 Nomor 2 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/.v5i2.1271
<![CDATA[Abstract. This research wanted to know how big the role of celebrity endorser and brand image onWardah cosmetic products in Bandar Lampung. The media Promotion to sell a product can be usedwith a celebrity endorser to attract buyers. The image of the brand is also very important to rememberconsumers believe the brand is very well respected and will repurchase the product. Respondents inthis study is that consumers who buy the products Wardah there several outlets and shops in BandarLampung. The method used is descriptive qualitative method by giving questionnaires to consumers,obtained a sample of 100 people. Given today's consumers are selective when buying products as wellas many who choose kosher products based on whether or not the product, it is necessary for furtherresearch to determine what factors are instrumental to the consumer in buying the product.]]>
<![CDATA[Pengaruh usia, jenis kelamin, tingkat pendidikan dan jumlah tanggungan Terhadap Pengembalian Kredit Pengusaha Kecil Pada Program Kemitraan PT Semen Baturaja (Persero) Tbk Bandar Lampung ]]>
<![CDATA[Lestari Wuryanti]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 1 (2014): Volume 3 Nomor 1 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/.v3i1.1146
<![CDATA[This study was conducted to determine the factors that affect loan repayments the partners in the partnership program in 2010-2012. The population in this study are the partners who become trained partners in 2010-2012. Sampling study using purposive sampling method with several criteria: the partners who become trained partners in 2010-2012, the number of loans worth 50 million and 40 million, the partners complete data such as data age, gender, education level, number dependents, and the frequency of borrowing. The results of the study concludes that the gender variable and the number of dependents partially no effect on the repayment of credit, while the variable age and level of education is partially affect the loan repayment.]]>
<![CDATA[Pengaruh Likuiditas Dan Profitabilitas Terhadap Kinerja Keuangan Pt Aneka Gas Industri Natar Lampung Selatan ]]>
<![CDATA[Lusi Mirnawati]]>;
<![CDATA[Lestari Wuryanti]]>;
<![CDATA[Bambang Purwanto]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 2 (2015): Volume 4 Nomor 2 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/.v4i2.1199
<![CDATA[Abstract. This research aims to analyze and determine the effect of the liquidity and profitability ofthe finacial performance of Varios Industrial Gases Natar PT Southern Lampung. Population in thestudy of financial statements the sample that is used as a 6 period financial statements. Analysis modelused in completing this study is to test the classical assumption of date normality test, autocorrelationtest, multicollineariry test and heteroscedasticity tast. Regarding there is influence between liquidityand profitability on thefinancial perfomance of Various Industrial Gases Natar PT Southem Lampungtext partially or simulteancously.]]>
<![CDATA[PENERAPAN METODE FULL COSTING DALAM PENETAPAN HARGA POKOK PRODUKSI PADA USAHA KECIL MENENGAH ]]>
<![CDATA[vitratin vitratin]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 2 (2018): Volume 7 Nomor 2 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/.v7i2.922
<![CDATA[This study aims to determine whether the fullcosting method is more effective to use bySMEs compared to the manual calculations performed by SMEs. The method used is by calculatingthe cost of production to determine the selling price with the Full Costing approach, namely the totalcost of production divided by the selling price multiplied by 100%. .Keywords: Full costing method, selling price]]>
<![CDATA[Pengaruh Ekuitas, Pembiayaan Dan Dana Pihak Ketiga Terhadap Pertumbuhan Laba Pada PT Bank Mega Syariah Periode 2010 2014 ]]>
<![CDATA[Nurlela Intan Putrima]]>;
<![CDATA[Lestari Wuryanti]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/jeram.v6i2.2154
<![CDATA[This study aims to determine the effect of equity, financing and third-party funds (DPK)against profit growth at PT Bank Mega Syariah period 2010 -2014. The object of this research is PTBank Mega Syariah which is the first Islamic commercial bank from the conversion of a conventionalbank, PT Bank Umum Tugu. Data analysis techniques in this study is a quantitative analysis that isexpressed with numbers - the numbers and calculations using statistical methods that assisted withSPSS 17.0. The data analysis used in this study is the test for normality, classic assumption test,multiple regression analysis, and hypothesis testing.The results of this study with multiple linear regression analysis showed that partial variable-significance 0.913 meaning Financing partially no significant effect on earnings growth, variable (X3)Funds partially significant effect on earnings growth, regression calculation results together- thesame (F test) indicates that the variable (X1) Equity, (X2) financing, and (X3) Third Party Funds(X2) Financing and (X3) Third Party Funds together - equally significant effect on earningsgrowth at PT Bank Mega Syariah.]]>
<![CDATA[Analisis Pengaruh Informasi Arus Kas Terhadap Peningkatan Laba (Studi Kasus Pada Perusahaan Manufaktur Di Bursa Efek Indonesia) ]]>
<![CDATA[Armuni Jokta Mesu]]>;
<![CDATA[Iing Lukman]]>;
<![CDATA[Eka Sariningsih]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 1 (2013): Volume 2 Nomor 1 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/.v2i1.525
<![CDATA[Consolidated cash flow is a useful reports for managers, investors, creditors and other userswhere the report can give a company's cash flows in accordance with the classification of activities.Consolidated cash flow needs to be analyzed to assess the ability of companies to generate cash so thattrust creditors, investors and other business partners can still be maintained by the company.Companies with excess cash flow will have better performance than other firms because they can takeadvantage of various opportunities that may not be acquired by other companies. The objective ofresearch in writing this essay is to determine whether there is influence between cash flow informationthat consists of operating cash flow, cash flow investing and financing cash flow to increase in profitsaround the date of publication of financial statements. Samples were manufacturing companies with atotal sample of 34 companies. The analytical tool used was multiple linear regression analysis .Theresults of this study showed that based on hypothesis testing simultaneously Fcount = 65.213> Ftable(2.92) and the p-value (0.000) <α (0.005) we can conclude that the Ha was accepted that the cash flowinformation composed of operating cash flow (X1), cash flow investment (X2) and cash flow financing(X3) significantly influences the increase in profits. Testing for the hypothesis was partially using the ttest, thus partially that the operating cash flow and financing cash flow significantly influences theincrease in profits because tcount > from ttable and the p-value was (<0.05). While the investment cashflow did not significantly affect the increase in profits because tcount < from ttable and the p-value (>0.05).Keywords: Cash Flow Information, Earnings]]>
<![CDATA[Pengaruh Keadilan Pajak, Sistem Pemungutan Pajak, Sanksi Keterlambatan Perpajakan, Dan Diskriminasi Pajak Terhadap Penggelapan Pajak ]]>
<![CDATA[-, Kusnadi]]>;
<![CDATA[Rinika, Desi]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 8, No 2 (2019): Volume 8 Nomor 2 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/jur.jeram.v8i2.2614
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh keadilan pajak, sistem pemungutan pajak,sanksi keterlambatan perpajakan, dan diskriminasi terhadap penggelapan pajakPenelitian ini menggunakan data primer dengan populasi 88.444 Wajib Pajak yang terdaftar di KPPPratama Tanjung Karang. Metode yang digunakan dalam menentukan sampel penelitian inimenggunakan accidental sampling sebanyak 100 Wajib Pajak. Metode analisis yang digunakanTeknik analisis data yang digunakan adalah model Partial Least Square (PLS).Hasil penelitian ini menunjukan keadilan pajak, sistem pemungutan pajak, dan diskriminasi pajakberpengaruh terhadap penggelapan pajak. Variabel sanksi keterlambatan perpajakan tidak berpengaruhterhadap penggelapan pajak.Kata Kunci : keadilan pajak, sistem pemungutan pajak, sanksi keterlambatan perpajakan,diskriminasi pajak dan penggelapan pajak (Y)*.]]>
<![CDATA[Pengaruh Sikap, Pelayanan, Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan ]]>
<![CDATA[Dian Pertiwi]]>;
<![CDATA[Iing Lukman]]>;
<![CDATA[Indah Lia Pupsita]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 1 (2017): Volume 6 Nomor 1 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/jeram.v6i1.2132
<![CDATA[Income taxes are one state revenues significantly affect development in Indonesia.Taxes are one source of financing development in order to improve society. There aredifferent types of taxes to the community however, from some of which tax on land andbuilding is a type of tax and strategic potential as a source of state revenue in order to financethe implementation of government and development. This study aims to determine the effectof attitudes, Services, Awareness and Knowledge of Taxation Taxpayer Against TaxpayerCompliance In Pay Tax And Building. The analytical method used in this research is multiplelinear regression analysis using SPSS Version 20. The population in this study is a mandatoryproperty tax registered at the district office Bangko Merangin regency, Jambi. The number ofcompulsory tax on land and buildings by 5117 taxpayers in 2015. The sample in this studywere 100 respondents with incidental Sampling methods. The findings in this study indicatethat the attitude of the taxpayer, the taxpayer awareness and knowledge of taxation have asignificant impact on tax compliance in paying property taxes as well as tax service factors donot significantly influence taxpayer compliance in paying property taxes.]]>
<![CDATA[Pengaruh Pertumbuhan Modal Dan Pertumbuhan Penjualan Terhadap Laba Bersih Pada Perusahaan Food nd Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2013 ]]>
<![CDATA[Herniyati Sitohang]]>;
<![CDATA[Azli Fahrizal]]>;
<![CDATA[Muhammad Luthfi]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 1 (2015): Volume 4 Nomor 1 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/.v4i1.1190
<![CDATA[Abstract. The increas in corporate profits shows in the large amount of capital and high sales. when the capitaland sales of high-owned company. the profits from the company will increase. This study aimed to examine theeffect of capital growth and income to net sales growth in Food And Beverage Company Listed In IndonesianStock Exchange. The population in this study was 20 Food And Beverage Company Listed On The IndonesianStock Exchange period 2010-2013. The sample in ths study were 13 companies will be observed 4 (four) so thatthe number of observation periods of 52 observations. The data used are the financial statemens Listed InIndonesian Stock Exchange (www.idx.co.id). The analytical method used in multiple linear regression. Basedon the results of this study concluded that jointly or individually partial orcapital growth and sales growth hadno significant effect on net income.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD) ]]>
<![CDATA[Luthfi, Muhammad]]>;
<![CDATA[Puspita, Indah Lia]]>;
<![CDATA[Sulistya, Novi]]>
<![CDATA[ Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 8, No 1 (2019): Volume 8 Nomor 1 ]]>
Publisher : <![CDATA[Universitas Malahayati ]]>
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DOI: 10.33024/jur.jeram.v8i1.2608
<![CDATA[Fraud is a intentionally fault which could harming many people. In government sector,fraud is harming for public. This research is aimed to explore the influence of factors that impactfraud such as individual morality, internal control government system, accounting rules, motivationand law enforcement. Population research of as many as 90 employees by the respondent governmentagencies working in finance at the Department of subsection Tanggamus Regency. This research usesthe questionnaries to collect the data. Data analysis in this research using analysis structural equationmodeling with a smart PLS 3.0.The findings of the research showed that there is a negative effectbeetwen individual morality and accounting rules with fraud, there is a positive effect betweenmotivation with fraud, there is no effect between internal control government system with fraud.Keywords: Individual Morality, Internal Control Government System, Accounting Rules andMotivation.]]>
