Articles
50 Documents
<![CDATA[The Role of Receivables Cash and Dividends in Stock Investment on the Indonesia Stock Exchange ]]>
<![CDATA[Yulian Ade Chandra]]>;
<![CDATA[Kartika Ayu Kinanti]]>;
<![CDATA[Moh. Hudi Setyobakti]]>
<![CDATA[ International Journal of Accounting and Management Research Vol. 4 No. 2 (2023): September ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30741/ijamr.v4i2.1144
<![CDATA[Investment plays an important role in a country's economy. How companies controlled by majority shareholders can establish a relationship of mutual need and mutual benefit with retail investors. Dividends can be a bridge for fair and proportional profit sharing. The ratio of receivables to cash and Dividend Per Share is important to be further investigated using statistical tests. The ratio of receivables to cash is a novelty in financial management research. If the ratio of receivables to cash is too high, it will create the potential for high dependence of the company on the collective receivables in the future to finance its operations. This article was created with the aim of gaining a strong understanding of the ratio of accounts receivable to cash and Dividend Per Share (DPS) and its relation to sharia-indexed stock prices. The method used in writing this article is descriptive qualitative method. Based on empirical studies and also analysis in the discussion, it shows that Dividend Per Share (DPS) has a large and crucial role in making decisions on stock buying and selling transactions made by investors. This can be interpreted that theoretically, Dividend Per Share (DPS) affects stock prices.]]>
<![CDATA[The Effect of Earning Per Share (EPS), Return On Equity (ROE), and Net Profit Margin (NPM) on the Stock Price of Manufacturing Companies Listed on the BEI Period 2017 - 2019 ]]>
<![CDATA[Ayu Putri Lestari]]>;
<![CDATA[Ratna Wijayanti Daniar Paramita]]>;
<![CDATA[Muhammad Mudhofar]]>
<![CDATA[ International Journal of Accounting and Management Research Vol. 3 No. 2 (2022): September ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30741/ijamr.v3i2.1151
<![CDATA[The purpose of this study was to examine the effect of Earning Per Share (EPS), Return On Equity (ROE) and Net Profit Margin (NPM) on stock prices in manufacturing companies listed on the IDX for the 2017-2019 period. Sampling was carried out using purposive sampling method, and obtained 97 manufacturing companies multiplied by 3 years so as to obtain a sample of 291 companies used as samples in this study. The secondary data source in this study comes from the IDX. The analysis technique in this study uses multiple linear analysis. Based on partial results show that Earning Per Share (EPS) has a significant effect on stock prices, Return On Equity (ROE) has a significant effect on stock prices and Net Profit Margin (NPM) has no effect on stock prices.]]>
<![CDATA[The Effect of Company Ownership Structure, Profit Rate and Company Risk on Intellectual Capital Performance (Study on Banking Companies Listed on The Indonesia Stock Exchange in 2017 - 2019) ]]>
<![CDATA[Ria Lestari Pangastuti]]>
<![CDATA[ International Journal of Accounting and Management Research Vol. 3 No. 2 (2022): September ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30741/ijamr.v3i2.1152
<![CDATA[This study aims to determine the effect of managerial ownership structure, institutional ownership structure, profit level, and company risk on the significance of intellectual capital performance. This type of research is quantitative research where populations or samples are analyzed to test hypotheses. The population in this study is banking companies listed on the Indonesia Stock Exchange in 2017 - 2019. The method used is purposive sampling method, the sample obtained is 41 companies. The type of data used is secondary data where the data is processed from publication data. The results of this study indicate that managerial ownership structure has no significant effect on intellectual capital performance, institutional ownership structure has a significant effect on intellectual capital performance, profit level has no significant effect on intellectual capital performance, and company risk has no significant effect on intellectual capital performance.]]>
<![CDATA[The Influence of Accountability and Transparency on Budget Performance With The Concept of Value For Money in The Lumajang District Government ]]>
<![CDATA[Sukma Uli Nuha]]>
<![CDATA[ International Journal of Accounting and Management Research Vol. 3 No. 2 (2022): September ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30741/ijamr.v3i2.1153
<![CDATA[The purpose of this study was to determine the effect of accountability and transparency on budget performance with the concept of value for money at the Lumajang District Government. The type of research used is causal associative research, namely analysis that aims to understand the causal relationship, data collection by interviewing and distributing questionnaires to respondents. Purposive sampling technique and this research data is processed using SPSS (Statistica Product and Service Solution) software with data analysis testing, classical assumption test and hypothesis testing. The conclusion of this study is that partially accountability and transparency have a positive and significant effect on budget performance with the concept of value for money. In hypothesis testing there is a positive and significant effect, and simultaneously between accountability and transparency together have an effect on budget performance with the concept of value for money. Based on the research results, the advice given to the Lumajang Regency government is to be able to create accountability and maintain accountability and transparency on budget performance.]]>
<![CDATA[Financial Ratio Analysis as an Assessment Tool in Measuring the Company's Financial Performance at COCO 51.673.09 Lumajang Gas Station in 2017 -2019 ]]>
<![CDATA[Dwi Putri Handayani]]>;
<![CDATA[Noviansyah Rizal]]>;
<![CDATA[Fetri Setyo Liyundira]]>
<![CDATA[ International Journal of Accounting and Management Research Vol. 3 No. 2 (2022): September ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30741/ijamr.v3i2.1154
<![CDATA[The study aims to determine how the company's financial performance at SPBU COCO 51.673.09 Lumajang because the company's performance is a description of how the financial condition of a company regarding the good and bad state of a company which is a reflection of future work performance. To find out the financial performance required analysis of financial statements. The data analysis method used is quantitative descriptive method using measurement of liquidity, solvency, profitability and activity ratios. Based on the results of research from the liquidity ratio in 2017 to 2019, it can be said that it is not good because the company has difficulty in paying off current liabilities. Based on the solvency ratio in the period 2017 - 2019 is quite good where in each year it has increased, this is due to the low expenditure of companies sourced from loans. In the assessment of the activity ratio for the period 2017-2019, it can be said that it is quite good, judging from the development of the increase, this situation must be maintained. The profitability ratio in the period 2017 - 2019 is good which shows an increase in profit even though there is still a decrease.]]>
<![CDATA[The Influence of Liquidity, Leverage, Company Growth and Profitability on Dividend Policy in Manufacturing Companies on The Indonesia Stock Exchange for The Period 2017 - 2019 ]]>
<![CDATA[Fahad Rohma Dika]]>;
<![CDATA[Muhammad Rijalus Sholihin]]>;
<![CDATA[Moh. Hudi Setyo Bakti]]>
<![CDATA[ International Journal of Accounting and Management Research Vol. 4 No. 2 (2023): September ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30741/ijamr.v3i2.1155
<![CDATA[The purpose of this study is to test and analyze the effect of liquidity, leverage, company growth and profitability on dividend policy. This research is quantitative research. The research objects used in this study are current ratio (CR), debt to equity ratio (DER), growth, and return on assets (ROA), on the dependent variable, namely dividend policy. The type of data in this study is secondary data sourced from annual financial reports published through the official website on the Indonesian stock exchange. The population used is manufacturing companies on the Indonesian stock exchange. Sampling this study using purposive sampling with a total sample of 20 companies. The method used in quantitative research, especially quantitative analytics is the deductive method. The technique in this study uses multiple linear analysis. The results of this study indicate that the curent ratio has no effect on the dividend payout ratio in manufacturing companies on the Indonesian stock exchange for the period 2017 - 2019.]]>
<![CDATA[Cubizpay: Information System In Credit Union ]]>
<![CDATA[Yusuf, Rolland M]]>;
<![CDATA[Paranoan, Selmita]]>
<![CDATA[ International Journal of Accounting and Management Research Vol. 5 No. 1 (2024): Maret 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30741/ijamr.v5i1.1239
<![CDATA[The Credit Union has implemented information technology in the development of its services by presenting CubizPay. This study aims to determine the benefits of CubizPay in increasing member trust in Credit Union services. This research applies an interpretative approach with interpretative phenomenological analysis, to find out the meaning of user experience in accepting and using CubizPay through interviews and documentation with (5) Credit Union members who are active CubizPay users. This research found that the benefits of CubizPay can increase member trust through transaction transformation in member activities, which is equipped with a reliable security system to protect member transactions, as well as internal controls that help minimize risks in the Credit Union environment. CubizPay as an information system in Credit Unions is known to be able to increase member trust and help the Credit Union's operational activities. This research introduces CubizPay as an information system for Credit Unions in Indonesia.]]>
<![CDATA[The Effect of LDR, NPL, CAR on Return on Asset of Conventional National Commercial Bank in Indonesia ]]>
<![CDATA[Sochib Sochib]]>
<![CDATA[ International Journal of Accounting and Management Research Vol. 4 No. 2 (2023): September ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30741/ijamr.v3i1.1278
<![CDATA[Every effort to increase company profits impacts the prosperity of investors as owners. Profit optimization involves aligning assets, particularly in banking, where key factors influencing profits include the bank's ability to allocate funds as credit and the management's proficiency in handling loans to maintain collectibility and ensure sufficient capital. Loan distribution is measured using the Loan to Deposit Ratio (LDR), while effective credit management is gauged by Non-Performance Loans (NPL). The adequacy of minimum capital provision is assessed by the Capital Adequacy Ratio (CAR). This study aims to demonstrate the influence of LDR, NPL, and CAR on Return on Assets (ROA) during the 2017-2021 period in Indonesian national commercial banks. Purposive sampling selects a representative sample, and linear regression is employed to analyze the variables' impact. The research findings indicate that LDR and NPL have a significant effect on ROA, while CAR does not.]]>
<![CDATA[Exploring Patient Trust Dimensions to Enhance Patient Satisfaction in Amarilis 2 Inpatient Ward at Dr. Adhyatma MPH Hospital Semarang ]]>
<![CDATA[Setiawan, Lilik]]>;
<![CDATA[Sukmawati, Nita]]>
<![CDATA[ International Journal of Accounting and Management Research Vol. 5 No. 1 (2024): Maret 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30741/ijamr.v5i1.1288
<![CDATA[Patient trust, medical expertise, and care experience play a crucial role in shaping effective and satisfying healthcare services within a hospital setting. This research explores the dimensions of patient trust, involving the security of personal information, trust in medical expertise, and confidence in the care experience, along with their impact on overall patient satisfaction. This study aims to address this research gap by meticulously examining patient trust dimensions and their effects on patient satisfaction in the Amarilis 2 inpatient ward. The study population consists of 72 patients in the Amarilis 2 ward at Dr. Adhyatma MPH Hospital in Semarang. The sampling technique employed a census approach, resulting in a sample size of 72 respondents. Data collection was conducted through a Google Form shared via a link for questionnaire completion. The research findings indicate that trust in the security of personal information, trust in medical expertise, and trust in the care experience have a positive and significant impact on patient satisfaction.]]>
<![CDATA[The Effect of Total Assets Turnover on Pharmaceutical Companies Profit Growth listed on the Indonesian Stock Exchange ]]>
<![CDATA[Dwiningsih, Sri]]>;
<![CDATA[Sukariyono, Dedi]]>;
<![CDATA[Putri, Inneke Dimas]]>
<![CDATA[ International Journal of Accounting and Management Research Vol. 5 No. 1 (2024): Maret 2024 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30741/ijamr.v5i1.1290
<![CDATA[The author's aim is to determine the effect of total asset turnover on pharmaceutical companies profit growth listed on the Indonesian Stock Exchange. The methods used by the author in conducting this research are the descriptive analysis method and multiple linear regression analysis. Data processing was carried out using IBM SPSS Statistics 25. This study population was all pharmaceutical companies listed on the Indonesian Stock Exchange in 2020–2022, with the number of samples taken according to the researcher's criteria of 10 pharmaceutical companies. Partial research results show that the Total Assets Turnover variable has a significant effect on profit growth in pharmaceutical companies. In the determination test, the adjusted R square result was 0.168, which means that 16.8% of the independent variable (X) consisting of Total Assets Turnover/TATO (X) can explain the dependent variable, namely profit growth (Y), and the remaining 83.2% is influenced by other factors that are not explained by this research.]]>
