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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 226 Documents
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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Lutfita, Afifa; Takarini, Nurjanti
Riset Manajemen dan Akuntansi Vol 12, No 2 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i2.208

Abstract

The value of the company is one aspect that is considered by investors before investing their shares. Many factors can affect the value of the company. Therefore, the purpose of this study is to determine the effect of profitability, company size and capital structure on the value of the services companies sub-sector tourism, hotel and restaurant listed on the Indonesia Stock Exchange during the period 2016 to 2019. The population in this study were 37 services companies sub-sector tourism, hotel and restaurant listed on the IDX for the 2016-2019 period with a total research sample of 20 companies. The data collection method used is purposive sampling. This study uses multiple linear regression as a data analysis technique. The results showed that profitability had a positive and significant effect on company value, firm size had a negative and significant effect on company value and capital structure had a positive and significant effect on company value.
FAKTOR – FAKTOR YANG MEMPENGARUHI PROFITABILITAS STUDI KASUS PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BEI Ilyasa Deva Wirabuana; Hersugondo Hersugondo
Riset Manajemen dan Akuntansi Vol 12, No 2 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i2.205

Abstract

The purpose of this study is to examine the factors that effect the profitability of non-financial companies listed in Indonesia. This study builds on five existing independent variables and is examined empirically for their relationship to profitability. These variables are company size (as measured by total sales), working capital (WC), company efficiency (asset turnover ratio), liquidity (current ratio), and leverage (debt-equity ratio and leverage ratio). Data on 120 companies listed on the Indonesia stock exchange for the 2017-2019 period are taken from the company’s annual reports. To analyze data, we used Ordinary Least Square (OLS) regression with spss version 21. The findings show a strong positive relationship between firm size (total sales), WC, efficiency (asset turnover ratio), and profitability. In addition, the study also shows a negative relationship between debt to equity and WC on profitability. Liquidity (current ratio) and leverage do not have a significant relationship with profitability
STUDI KEADILAN KEORGANISASIAN SEBAGAI PREDIKTOR DARI KOMITMEN ORGANISASI DENGAN MEDIASI KEPUASAN KERJA PADA PEGAWAI DINAS PENDIDIKAN, PEMUDA, DAN OLAHRAGA KABUPATEN GUNUNGKIDUL Dheka Hudha Widya Permana
Riset Manajemen dan Akuntansi Vol 12, No 2 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i2.204

Abstract

The purpose of this study was to examine the study of Organizational Justice as a Predictor of Organizational Commitment by Mediating Job Satisfaction. The method used is nonprobability sampling with the sampling technique using saturated sampling technique. The sample in this study were 210 respondents. The data analysis method used is Multiple Linear Regression using SPSS version 17. The results showed (1) there is a positive and significant influence of Distributive Justice on Job Satisfaction (2) there is a positive and significant effect of Procedural Justice on Job Satisfaction (3) there is a positive and significant influence on Job Satisfaction on Organizational Commitment (4) there is no positive influence and Distributive Justice is significant towards Organizational Commitment (5) there is no positive and significant influence Procedural Justice on Organizational Commitment.
PENGARUH PERCEIVED VALUE, CORPORATE IMAGE, PRICE FAIRNESS, SALESPEOPLE TERHADAP INTENTION TO BUY PREMI ASURANSI BUMIPUTRA (Dengan Attitude Sebagai Variabel Mediasi, Informasi Sebagai Variabel Moderasi) Nina Adelina; Hidup Marsudi
Riset Manajemen dan Akuntansi Vol 12, No 2 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i2.222

Abstract

In this study the decision to buy a life insurance policy AJB Bumiputera 1912. This is due to the company's inability to add new customers. So it is important to research what a person is buying an insurance for. It is also important in this study to provide input to AJB Bumiputera 1912 in an effort to determine an effective strategy related to determining the decision variables are considered by AJB Bumiputera 1912 life insurance customers to purchase a life insurance policy. The scope of this research is the intention of the solo community in buying AJB Bumiputera 1912 life insurance products. This research takes place in city of Surakarta. This research is an explanatory type, namely a causal relationship with four independent variables, namely perceived value, fairness of price, company image, and sales force with purchasing decisions as the dependent variable. Attitude towards insurance is the mediating variable and information is the moderating variable in this study. This research is a cross sectional study which relies on data that occurs at one point. So that the constructed model is not designed to capture changes that occur over several points in time. For this reason, in order for this research to be generalized, it is necessary to examine the changing external factors that can affect the construction of the model.
PENGARUH PERPUTARAN KAS, PIUTANG DAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI (Terdaftar Di Bursa Efek Indonesia Periode 2017-2020) Tifanni Tania; Hermawan Sutanto
Riset Manajemen dan Akuntansi Vol 12, No 2 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i2.237

Abstract

This study aims to determine whether cash turnover, accounts receivable turnover, and inventory turnover have an influence on profitability of companies in the consumer goods industry listed on the Indonesia Stock Exchange for the 2017-2020 period.The method of data collection is by tracing documents obtained from secondary data, namely financial reports downloaded from the IDX website. The population of companies in the consumer goods industry is the number of companies. The data analysis technique used is multiple linear regression analysis using SPSS version 21. The results of this test indicate that cash turnover and accounts receivable turnover have no partial effect on profitability, only inventory turnover has a positive and significant effect on profitability. At the same time, turnover cash, accounts receivable turnover, and inventory turnover have a significant effect on profitability with an effect size of 34.1%. 
PERAN LOYALITAS PELANGGAN PADA MARKETING MIX TERHADAP KEPUTUSAN KONSUMEN Sutianingsih Sutianingsih; Yasin Samodra
Riset Manajemen dan Akuntansi Vol 12, No 2 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i2.220

Abstract

This study aims to determine and analyze the effect of price, place, product and promotion on purchasing decisions and consumer loyalty at the Warung Special Sambal Sragen branch. The population in this research is the consumers in the Sragen special Sambel Warung who transact in the first week of March with a total of 450 consumers. The sample in this study amounted to 45 respondents with a random sampling technique method, namely random sampling. The analysis technique in this research is multiple linear regression path analysis, instrument test, linearity test and hypothesis testing which includes multiple linear regression, simultaneous test (F test), partial test (t test), and coefficient of determination. The results of the t-test in the first equation can be concluded that the variables of place, product and promotion have a positive and significant effect on purchasing decisions. While the price has a negative and insignificant effect on purchasing decisions. The results of the t-test on the second equation can be concluded that the variables of Price, Place and Product have a positive and significant effect on Loyalty. And the Promotion variable has a negative and insignificant effect on Loyalty. The total R2 value of 0.983 can be interpreted as a variation of Consumer Loyalty at the Sragen special chili shop explained by the variables Price, Place, potential, Product and Purchase Decision of 98.3% and the remaining 1.7% explained by other variables outside the research model as an example of service quality, environmental comfort, and so on.
STUDI DISKRIPTIF KASUS FAKTOR UNDERPRICING: LABA, REPUTASI AUDITOR, KARAKTERISTIK DEWAN DAN GENDER TIGA BANK DI INDONESIA Filipus Argentano Guntur Suryaputra
Riset Manajemen dan Akuntansi Vol 12, No 2 (2021)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v12i2.221

Abstract

One of the important goals of the company is to offer shares to the public with an initial public offering (IPO) to the general public to develop its business activities. There are 3 banks that are analyzed by Ganesha Bank, Net Sharia Bank and Islamic BTPN Bank. The character of the Women's Council, Return on Equity and Underpricing is the focus in this case.
PENGARUH PROGRAM PENGEMBANGAN DAN PELATIHAN, WORK EXPERIENCE, DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KOMPETENSI PEGAWAI DAN KINERJA PEGAWAI (Peran Motivasi Sebagai Variabel Moderasi) Aditya Burhan; Pujiharti Pujiharti; Dian Meinalisa
Riset Manajemen dan Akuntansi Vol 13, No 1 (2022): Vol. 13, No. 1, 2022
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v13i1.256

Abstract

The basis for this assessment was to determine whether the development, training, drawing experience, and asset management of small variables influenced employee skills, employee performance, and motivation. The technology used in this experiment is digital. Structural equation modeling (SEM) is used in analytical techniques. 150 employees were involved in the audit. The results of this assessment are as follows. 1) Development and training programs have a significant impact on employee productivity, 2) Development and training improve employee performance, 3) Development and training programs improve employee efficiency, 4) Work experience improves employee efficiency, 5). Change there is no leadership, affects employee productivity, 6) Change leadership affects a company's employee performance, 7) Employee efficiency improves a company's employee performance, 8) Motivation affects employee performance.
MODEL PRAKTIK E-BILLING SYSTEM DALAM MENDORONG KEPUASAN TAXPAYERS DAN TAX COMPLIANCE WPOP DI SURAKARTA Fadjar Harimurti; Sriyanto Sriyanto
Riset Manajemen dan Akuntansi Vol 13, No 1 (2022): Vol. 13, No. 1, 2022
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v13i1.257

Abstract

Research aims to explore the causality of the relationship between system quality, information quality, and taxpayer satisfaction with tax compliance, and to examine the role of taxpayer satisfaction as a mediating variable on the effect of system quality and information quality on tax compliance. This study used a sample of 200 (Wajib Pajak Orang Pribadi) WPOP lecturers and employees at private universities in Surakarta. Sampling technique using purposive sampling. The criteria set are (1) Individual Taxpayer (WPOP) lecturers and employees at private universities (2) respondents are personal taxpayers who use E-Billing. Validity testing using Factor Analysis technique, reliability testing using Cronbach Alpha. The analytical method to test the hypothesis using Regression Analysis and Sobel Test. Results (1) system quality and information quality influencing taxpayer satisfaction, (2) system quality and information quality not influencing tax compliance, (3) taxpayer satisfaction influencing on tax compliance, (4) system quality and Information quality influencing tax compliance through taxpayers' satisfaction.
ANALISIS SISTEM AKUNTANSI PENERIMAAN KAS DARI PIUTANG DALAM MENDUKUNG SISTEM PENGENDALIAN INTERNAL PADA PRIMKOP POLRESTABES SEMARANG Sri Wiranti Setiyanti; Marhamah Marhamah; Puas Cahyadi
Riset Manajemen dan Akuntansi Vol 13, No 1 (2022): Vol. 13, No. 1, 2022
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v13i1.258

Abstract

The viability of a business can be maintained if the management is able to maintain or develop performance improvements, one of which is by paying attention to the management of the company's accounting system. Currently Primkop Polrestabes Semarang has implemented an accounting system and internal control, but it still has some weaknesses. The purpose of this study was to determine the application of the accounting system for cash receipts from receivables and to determine the application of the internal control system to the accounting system for cash receipts from receivables at Primkop Polrestabes Semarang. The population in this study were the administrators and employees of Primkop Polrestabes Semarang as many as 19 people with a sample of 4 people at Primkop Polrestabes Semarang. The data collection method used is documentation. The data analysis method used is descriptive qualitative. The results showed that there were still some weaknesses in the accounting system for cash receipts from receivables at Primkop Polrestabes Semarang, namely cash was not fully deposited into the bank and deposits were not made immediately but cumulatively once a month. Accounting system for cash receipts from cash sales, there needs to be a warehouse function and a delivery function so that the amount of inventory can be controlled. It is necessary to deposit money to the bank in order to minimize the risk of loss and the risk of misuse. The internal control system for cash receipts from receivables is in accordance with the theoretical concept.

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