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Riset Manajemen dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Atma Bhakti
ISSN : 20868316     EISSN : 24067822     DOI : https://doi.org/10.36600/.v9i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Riset Manajemen dan Akuntansi, adalah jurnal terbitan ini berisi artikel bidang ilmu Manajemen, Akuntansi, Pemasaran, Strategis dan Sumber Daya Manusia yang diterbitkan secara berkala 6 bulanan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 6, No 1 (2015)" : 6 Documents clear
PERAN DARI KOMITMEN DI DALAM RELATIONSHIP MARKETING TERHADAP RESPONS PENGGUNA DI MASKAPAI PENERBANGAN GARUDA INDONESIA SEBAGAI REPRESENTASI PERUSAHAAN MILIK NEGARA Suluh Perbowo Santosa
Riset Manajemen dan Akuntansi Vol 6, No 1 (2015)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v6i1.10

Abstract

This study aims: 1) Examine empirically the effect of the communication made by the company and the user trust against the user commitment; 2) Examine empirically the role of the dimensions of user commitment against the user response to the company. The sample in this study consisted of 139 users, using convenience sampling method. Calculation of validity test using Bivariate Correlation and reliability test using Cronbach's Alpha. The method of data analysis in this study using the classical assumption test, regression analysis, t test statistic, F test statistic, and R2. Based on the data analysis obtained the following results: 1) proved that the communication has positive and significant to the commitment; 2) proved that the trust has positive and significant to the commitment; 3) proved that the communication has positive and significant to the trust; 4) proved that the affective commitment has positive and significant to the repurchase intentions; 5) proved that the affective commitment has positive and significant to the advocacy (WOM); 6) proved that the continuance commitment has negative and significant to the advocacy (WOM); 7) proved that the affective commitment has positive and significant to the continuance commitment; 8) proved that the normative commitment has positive and significant to the affective commitment. Keywords : communication, trust, commitment, relationship marketing, consumer response, Garuda Indonesia
ANALISIS KOMERSIALISASI PADA PRODUKTIVITAS LEMBAGA KEUANGAN MIKRO Risang Surya Wibowo; Deny Dwi Hartomo
Riset Manajemen dan Akuntansi Vol 6, No 1 (2015)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v6i1.6

Abstract

The purpose of this study is to examine the influence of commercialization, which is measured by variablessize of loan portfolio, return on equity, leverage, age of MFI, and women clientele on yield rate. The population is all of microfinance institutions in Indonesia registered on Microfinance Information Exchange for the period 2007–20012. Purposive sampling is used to choose the sample and 50 microfinance institutions are found to be sample for five years research. The researcher uses simple linear regression with SPSS 16.0 for Windows. The result shows size of loan portfolio, return on equity, leverage, age of MFI, and women clientele are simultaneously have positive and significant influence on yield rate. It shows that size of loan portfolio has negative and significant influence on yield ratein 10%, ROE has positive and significant influence on yield rate in 1%, age of MFI has negative and significant influence on yield rate in 1%.Leverage and women clientelehas negative butinsignificant influence on yield rate. Keywords : commercialization, yield rate, size of loan portfolio, return on equity, leverage, age of MFI, women clientele, microfinance institutions
PENGARUH KUALITAS PELAYANAN, PENANGANAN KOMPLAIN DAN CITRA PERUSAHAAN TERHADAP LOYALITAS NASABAH DENGAN KEPUASAN NASABAH SEBAGAI VARIABEL MEDIASI Ruth Andita Hayu Tejaningtyas
Riset Manajemen dan Akuntansi Vol 6, No 1 (2015)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v6i1.11

Abstract

Customer loyalty will be formed if the consumer was satisfied with the company's service. This shows that customer satisfaction directly affects customer loyalty and customer satisfaction as well as a mediating variable affecting service quality on customer loyalty. This study aimed to analyze the effect of quality of service, complaint handling, image customer loyalty with customer satisfaction as a mediating variable. The population in this study were all clients of PT. AIA Financial Branch of Surakarta. Sampling technique in this study using a purposive sampling. Methods for collecting data using questionnaires and data analysis methods using Structural Equation Modeling. Based on the analysis and discussion, it can be concluded service quality and significant positive effect on customer satisfaction. Handling complaints has significant positive effect on customer satisfaction. Corporate image has significant positive effect on customer satisfaction. Service quality has positive but not significant effect on customer loyalty. Handling complaints is positive but not significant effect on customer loyalty. Corporate image is positive but not significant effect on customer loyalty. Customer satisfaction has significant positive effect on customer loyalty. Customer satisfaction does not mediate the effect of service quality, complaints handling and corporate image on customer loyalty. Keywords: quality of service, complaint handling, image, customer loyalty, customer satisfaction.
DETERMINANASI KUALITAS AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN MENGGUNAKAN PERSPEKTIF KARAKTERISTIK PEMERINTAH DAERAH DAN AUDITOR MAHAMERU ROSY ROCHMATULLAH; RUDY HARTANTO; DWI RAHAYU
Riset Manajemen dan Akuntansi Vol 6, No 1 (2015)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v6i1.7

Abstract

This study discusses about audit quality of Local Government Financial Statements in Indonesia. This study aims to analyze the determinant audit quality of Local Government Financial Statements in Indonesia, if it’s seen from the perspective of The Local Government’s and the auditors’ characteristics. This study uses multiple regression method to 393 districts/ municipalities as a sample selected by purposive sampling method. The result showed that the characteristics of Local Government consisting of the size and complexity of Local Government, then the auditors’ characteristics consisting of the auditor’s professional proficiency, all three impact on the audit quality of Local Government Financial Statements. Further, the control variable comprising of Local Government Status and Geographic Types also affect audit quality of Local Government Financial Statements. However, the control variable of Local Government Types have no effect on audit quality. So these results prove that besides auditors themselves, the external factors such as the Local Government’s characteristics could also impact on the audit quality of Local Government Financial Statements in Indonesia. Keywords: Audit Quality, Auditors’ Characteristics, Auditor's Professional Proficiency,Local Government’s Characteristics, Local Government Complexity, Local Government Financial Statements,Local Government Geographical Types, Local Government Size, Local Government Types.
ANALISIS ANTESEDEN NIAT BELI PRODUK SUSU PERTUMBUHAN MEREK ENFAGROW A+ Arif Budiyanto
Riset Manajemen dan Akuntansi Vol 6, No 1 (2015)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v6i1.8

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh threat emotion, persepsi kualitas produk, persepsi harga dan promosi pada niat beli produk susu pertumbuhan merek Enfagrow A+. Populasi dalam penelitian ini mengacu pada seluruh orang tua yang memiliki anak yang mengkonsumsi susu pertumbuhan. Teknik pengambilan sampel dalam penelitian ini adalah convenience sampling dengan jumlah sampel sebanyak 30 sampel. Metode analisis data menggunakan analisis regresi berganda dengan menggunakan program SPSS versi 16. Hasil dari penelitian ini menunjukkan Threat emotion berpengaruh positif pada niat beli produk susu pertumbuhan merek Enfagrow A+. Persepsi kualitas produk berpengaruh positif pada niat beli produk susu pertumbuhan merek Enfagrow A+. Persepsi harga berpengaruh positif pada niat beli produk susu pertumbuhan merek Enfagrow A+. Promosi tidak berpengaruh pada niat beli produk susu pertumbuhan merek Enfagrow A+. Kata kunci: Threat emotion; persepsi kualitas produk; persepsi harga; promosi; niat beli.
PENGARUH HARGA JUAL TERHADAP VOLUME PENJUALAN MOTOR HONDA BEAT PADA DEALER ANUGERAH KENCANA MOTOR LAHAT Tri Rusilawati K
Riset Manajemen dan Akuntansi Vol 6, No 1 (2015)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v6i1.9

Abstract

This study aims to analyze the effect of the sale price to sales volume of motor honda beat the dealer Anugerah Kencana Motor Lahat, the objectives of this research is to see and know the effect of the sale price to increase sales volume of motor honda beat the Dealer Award Motor Kencana (AKM) Lahat. As well as to see and know the relationship between the selling price and sales volume of motor honda beat the Dealer Award Kencana Motor (AKM) Lahat. In explaining and objectively portray the formulation of the problem, the writer uses the method of data collection in the form of Library Studies, Field Study consisting of: Interviews, observations and questionnaires. Data analysis technique used is the qualitative and quantitative analysis techniques . Based on analysis of the correlation coefficient (r) value of 0.39 means indicates that there is a weak correlation between the variable sales price to sales volume variables. To test the hypothesis that has been formulated rejected or accepted use tool t-test analysis and the obtained results are: the value of the t-table (0.05: 5), namely 3.182 and 0.79 t-test thus t-value

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