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Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)

risetekonomi
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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 Budaya Organisasi Terhadap Kinerja Tenaga Medis (Studi Kasus Bagian Keperawatan RS.Imanuel Bandar Lampung) Wahyu Krisstyaningrum; Hesti Widi Astuti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 5, No 2 (2016): Volumr 5 Nomor 2
Publisher : Universitas Malahayati

This study aims to determine the influence of organizational culture on the performance ofmedical personnel Immanuel Hospital Bandar Lampung , that can be obtained about the experience ofthe real problems faced by Immanuel Hospital and can be used as consideration to overcome theproblems encountered and efforts to achieve the goals by Immanuel Hospital. In this study, dataanalysis tool used is validity, reliability, simple linear regression , and t test . Methods of datacollection was obtained from primary data sourced directly from employees working in BandarLampung Immanuel Hospital on the hospitalization of adult women who are 40 people .From the results, the results of the t test of 3.611 indicates that the variable of work motivation isinfluenced by organizational culture variables .

Pengaruh Perputaran Piutang dan Periode Pengumpulan Piutang Terhadap Cash Inflow Pada PT Sucofindo (Persero) Cabang Bandar Lampung Novi Maria; Muhammad Luthfi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 2 (2014): Volume 3 Nomor 2
Publisher : Universitas Malahayati

The purpose of this study is to find out whether the variables, turnover receivables andreceivables conversion periode , have influence to cash inflow. The sample that were used in thisresearch are the turnover receivables report, receivables conversion periode report, and cash inflowreport for 60 months of 2009-2013. Analyzing this research used multiple regression analysis withmeasurement of α 5%. The data analyzing in this research used a software of SPSS 17.0 (StatisticalPackage for The Social Science). Based on the calculation result on simultaneous test were obtainedFvalue was 20,868 and Pvalue (0,000). Pvalue (0,000)< α(0,05), in that case the turnover receivables andreceivables conversion periode have influence to cash inflow at PT SUCOFINDO (Persero) BandarLampung subdivision. Meanwhile, partially it has positive significant influence on the turnover ofreceivables to cash inflow with the tvalue was 3,519 and Pvalue 0,001< α (0,05). Then the receivablesconversion periode has negative significant influence to cash inflow at SUCOFINDO (Persero)Bandar Lampung subdivision with tvaluewas -2,115 and Pvalue 0,039. Pvalue 0,039 < α (0,05).

Pengaruh Perceived Value Pada Kepuasan Dan Loyalitas Nasabah Bank Mandiri Cabang WR Supratman wiewiek indriani
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 1, No 1 (2012): Volume 1 Nomor 1
Publisher : Universitas Malahayati

Abstract, Competition of the banking world is very competitive, therefore it takes maximum service tocreate customer satisfaction. This study aims to explain and prove the influence of the perceived valueby customer priority Bank Mandiri Branch WR Supratman to customer satisfaction and loyalty.Perceived value using three dimension that is functional value, emotional value and social value. Thisresearch use survey method by using purposive sample sampling method with 100 respondents ofcustomer priority Bank Mandiri WR Supratman which have fund equal to Rp 1 Billion up to Rp 10Billion. Data analysis method used in this research is regression analysis. The results indicate that 1)Perceived value has a positive and significant impact on customer satisfaction 2) Perceived value hasa positive and significant impact on customer loyalty 3) The influence of Customer SatisfactionAgainst Customer loyalty. The implication of this research is that the banking industry should payattention to its services because it affects the value received that impact on customer satisfaction andwill create loyal customers

Peranan Pembinaan Kemitraan Usaha Terhadap Peningkatan Produktivitas Perusahaan Industri Kecil Di Bandar Lampung Vitratin Vitratin
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2
Publisher : Universitas Malahayati

The purpose of this study is to determine the influence of business partnership coaching onincreasing productivity of small industry companies and other factors that affect productivity. Themethod used in this research is survey method and kuisoner with linear regression analysis usingSPSS. Based on the results of this study it can be concluded that 46.7% increase in businessproductivity is influenced by business coaching while the remaining 53.3% is influenced by otherfactors..

Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah (Studi Kasus pada PT. Bank Muamalat dan PT. Bank Syariah Mandiri periode 2010-2014) Muhammad Farid; Erna Listyaningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 5, No 1 (2016): Volumr 5 Nomor 1
Publisher : Universitas Malahayati

Abstract. The objectives of this study is to compare the financial performance of sharia banks namely Bank Muamalat dan Bank Syariah Mandiri in the period of 2010-2014 by using the banking financial ratios. Financial ratios used in this study consisted of the CAR, NPF, BOPO, FDR, ROA, ROE, and NPM. This study uses data from financial statements of both banks during the last five years. Analysis used in this study is to compare the financial performance of sharia banks by using the independent sample t-test methods. This study finds that the average of sharia banks financial ratios of both banks is in the good conditions during the research period The results show that there is a significant difference of FDR rasio, however for CAR, NPF, BOPO, ROA, ROE, and NPM is insignificant difference.

Analisis Faktor-Faktor Yang Mempengaruhi Pengelolaan Alokasi Dana Desa (Studi Pada Kecamatan Penawartama Kabupaten Tulang Bawang) Muhammad Luthfi; Eka Sariningsih; Ferri Muzzakki
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 2 (2018): Volume 7 Nomor 2
Publisher : Universitas Malahayati

Abstract, This researched was purposed to analyze the factors that influence the management of theallocation of village funds. These factors include planning, implementation, accountability, andcompetence of human resources in the District Penawartama Tulang Bawang District. The sample ofthis research is 7 villages through purposive sampling method. Results of data analysis were testedusing SmartPls. The results showed that planning, implementation, responsibility, and competence ofhuman resources have an effect on the management of village fund allocation.

Pengaruh Kualitas Pengguna Sistem Informasi Akuntansi Terhadap Kualitas Pelaporan Keuangan Pada PT. Semen Baturaja (Persero) Tbk. Pabrik Panjang Provinsi Lampung Heri Muhammad Ramdan; Kusnadi Kusnadi; Muhammad Luthfi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 2 (2015): Volume 4 Nomor 2
Publisher : Universitas Malahayati

Abstract. The objective of the study was to demonstrate empirical proof about the effect of quality ofinformation system user towards quality of financial reporting of PT. Semen Baturaja (LimitedLiability) Panjang Factory of Lampung Province. Research population consisted of branch head,coordinators and all employees involved in the use of accountancy information system at PT. SemenBaturaja (Limited Liability) Panjang Factory of Lampung Province amounting to 45 people. Analysiswas done through double linear regression with T Test and F Test.Partially, the result of study showed that education of user (X1), training of user (X2) and intensity ofuser (X3) did not affect quality of financial reporting at PT. Semen Baturaja (Limited Liability)Panjang Factory of Lampung Province. Meanwhile, top management support (X4) partially influencedquality of financial reporting at PT. Semen Baturaja (Limited Liability) Panjang Factory of LampungProvince. Simultaneously, quality of accountancy information system uscr consisting variables such asuser education, user training, user intensity, top management support influenced quality of financialreporting at PT. Semen Baturaja (Limited Liability) Panjang Factory of Lampung Province.

Pengaruh Akuntabilitas, Kompleksitas Tugas Terhadap Kualitas Audit Eka Sariningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 2 (2013): Volume 2 Nomor 2
Publisher : Universitas Malahayati

In this research, the audit quality was dependent v ariable, and two independent variables were accountability, complexity task and aims to t est empirically the influence of accountability, complexity task, against audit quality. The primary data were taken and applied. Partial Least Square (PLS) model was applied to the data by empowering S martPLS 2.0 M3 Software. The factor analysis was employed by Explanatory Factor Analysis (EFA) o f the SPSS Software. The results showed that the accountability significantly different against audit quality, with positive sign. Therefore, the accountability within inner body of an auditor woul d be significantly different against the audit qual ity produced by the auditors. The complexity task was a lso significantly different against audit quality with the negative sign. Therefore, it indicated tha t the more complexity task the more complicated results of its audit quality. To obtain a general conclusion it was required to broad the scope of t he research. Further research was suggested to focus o n others variables which were not included in this research . . Keywords: accountability, complexity task, audit quality

Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Pelimpahan Wewenang Sebagai Variabel Moderating Aderina K Harahap; Hon Husni
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2
Publisher : Universitas Malahayati

This research is done to find out the roles of corporate actors in budgetary participation asexpected as corporate goals. The budget participation is needed by delegation of authority to givechance to staffs to be participated in the process of budget preparation.It is therefore necessary to analyze the effect of budgetary participation on managerial performanceand delegation of authority in moderating the effect of budgetary participation on managerialperformance.The populations that are in charge in this study were 52 staffs who are participated in theimplementation of the budgetary participation and they were stated as research sample. The methodthat used was interview using questionnaire method then it was analyzed by using doubled linearregression.

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 1, No 1 (2012): Volume 1 Nomor 1
Publisher : Universitas Malahayati

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.

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muhammad luthfi

Contact Email
mluthfi@malahayati.ac.id

Phone
+6281927734327

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mluthfi@malahayati.ac.id

Editorial Address
Jalan Pramuka No 27 Kemiling Bandar Lampung

Location
Kota bandar lampung,

Lampung

INDONESIA

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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

Abstract

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Abstract

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