Jurnal Akuntansi Maranatha最新文献_第2页

Analisis Faktor yang Mempengaruhi Penggunaan Instrumen Derivatif Valuta Asing sebagai Pengambilan Keputusan Hedging (Studi pada Perusahaan Manufaktur Sub Sektor Automotive and Allied Products yang terdaftar di BEI Periode 2011-2017)

Jurnal Akuntansi Maranatha Pub Date : 2019-10-22 DOI: 10.28932/jam.v11i2.1905

Ivonne Bonita

引用次数: 0

Pemeriksaan Operasional Atas Aktivitas Penjualan Pada Hotel Alqueby Untuk Menilai Efektivitas Penjualan 对Alqueby酒店销售活动的运作审查，以评估销售的有效性

Jurnal Akuntansi Maranatha Pub Date : 2019-10-22 DOI: 10.28932/jam.v11i2.1926

Joey Giovanni Regawa

{"title":"Pemeriksaan Operasional Atas Aktivitas Penjualan Pada Hotel Alqueby Untuk Menilai Efektivitas Penjualan","authors":"Joey Giovanni Regawa","doi":"10.28932/jam.v11i2.1926","DOIUrl":"https://doi.org/10.28932/jam.v11i2.1926","url":null,"abstract":"Alqueby Hotel gets profit from renting rooms, restaurant, swimming pool tikets, and gym. Protif is needed so that the hotel can continue to run its operations. Sales activity is the primary activity in the hotel. An ineffective sales activities can cause lack of profit or even losses. So that, writer interested to do operational review on sales activity at Alqueby Hotel. Operational review is a process to analize operational activity to evaluate economic, efficient, and effective from all operation activity in the organization. Method that used in this research is descriptive method. The dependent variable in this research is effectivity, while the independent variable in this research is sales. Data for this research was obtained from two resource, primary resource was obtained through observation to Alqueby Hotel, interview with director, CEO, sales and marketing executive, front office, internal control questionaire, while secondary resource was obtained through organization structure of Alqueby Hotel, job description, income statement Alqueby Hotel, and document that used in sales activity Alqueby Hotel. To overcome those complication, writer gave several recommendation to Alqueby Hotel which is, CEO should allocate tasks with director, Alqueby Hotel should recruit marketing staff and make strategy marketing and plan marketing cost. \u0000Keywords: Operational Review, Sales Activity, Effectivity on Sales","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123936704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Efektivitas Komite Audit Dan Kualitas Audit Terhadap Earnings Management Pada Perusahaan Terdaftar Di BEI 审计委员会对北上市公司耳环管理的有效性和质量审查委员会

Jurnal Akuntansi Maranatha Pub Date : 2019-05-07 DOI: 10.28932/JAM.V11I1.1545

Fany, Yie Ke Feliana

{"title":"Efektivitas Komite Audit Dan Kualitas Audit Terhadap Earnings Management Pada Perusahaan Terdaftar Di BEI","authors":"Fany, Yie Ke Feliana","doi":"10.28932/JAM.V11I1.1545","DOIUrl":"https://doi.org/10.28932/JAM.V11I1.1545","url":null,"abstract":"This study aims to examine the effectiveness of the audit committee and audit quality on earning management. This research is quantitative by using multiple linear regression. In addition, this study uses 496 samples of non-financial sector business entities listed on the Indonesia Stock Exchange period 2014-2015. Practice Earning management will be proxied with discretionary accrual. The audit committee will be proxied with the number of audit committees, independent audit committees, audit committee expertise, and frequency of meetings of the audit committee. At audit quality will be proxied with auditor's reputation, industry specialist auditor, and audit tenure. \u0000The results show that audit committees and auditor reputation have an affective role in decreasing earning management. The audit committee and industry specialization auditors have no effect on earning management. Similarly, the audit committee and long audit period also no effect on earning management. On the audit committee, audit tenure, and industry specialist auditors have no effect on earning management. However, the auditor’s reputation has a negative effect on earning management. \u0000Keywords: Audit Committee, Audit Quality, Earning Management.","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129956290","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Analisis Dan Usulan Strategi Bauran Ritel Food Truck di Kota Bandung

Jurnal Akuntansi Maranatha Pub Date : 2019-05-07 DOI: 10.28932/JAM.V11I1.1540

Ignatius Bryan Abimanyu Wicaksono, Rakean Tajali Kahfi

{"title":"Analisis Dan Usulan Strategi Bauran Ritel Food Truck di Kota Bandung","authors":"Ignatius Bryan Abimanyu Wicaksono, Rakean Tajali Kahfi","doi":"10.28932/JAM.V11I1.1540","DOIUrl":"https://doi.org/10.28932/JAM.V11I1.1540","url":null,"abstract":"This study aims to determine the proposed strategic and retail mix for food trucks in the city of Bandung. The research method used in this study is explorative and descriptive research using interviews, surveys using questionnaires and observations. The sample in this study is a food truck that joins the Bandung Food Truck community, has a regular place, and still active in running a food truck retail business and 120 respondents who are consumers who visit and buy food truck products using purposive sampling technique. Data analysis is carried out qualitatively and quantitatively. The results showed that the food truck target market ranged in age from 15 to 25 years, knew the sources of information about food trucks through social media, and important factors in buying food trucks were products and respondents did not agree with the location of food trucks that were easily visible. The strategy carried out to promote through attractive social media adjusts to the times such as discounts, special menus and attractive booths to have a good impact and where food trucks become known and crowded. \u0000Keywords: Marketing Strategy, Retail Mix, Food Truck","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127768128","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

18 Imperative E –Commerce:Analisis Kesiapan Pelaku UMKM Kota Bandung Dalam Mengembangkan Industri Kreatif Digital

Jurnal Akuntansi Maranatha Pub Date : 2019-05-07 DOI: 10.28932/JAM.V11I1.1550

Remon Gunanta, Niki Hadian

引用次数: 1

Hubungan Kausalitas Antara Sektor Keuangan Dan Sektor Riil di Indonesia 金融部门和实际部门之间的因果关系

Jurnal Akuntansi Maranatha Pub Date : 2019-05-07 DOI: 10.28932/JAM.V11I1.1541

F. Gunawan

引用次数: 4

Pengaruh Rasio Earning per Share (EPS), Return on Equity (ROE) danNet Profit Margin (NPM) pada Harga Saham (Studi pada Saham Perusahaan yang Tercatat dalam IDX30 di BEI Periode 2014-2017)

Jurnal Akuntansi Maranatha Pub Date : 2019-05-07 DOI: 10.28932/JAM.V11I1.1548

Yani Monalisa

引用次数: 0

Pengaruh Kredibilitas Corporate Social Responsibility Terhadap Penilaian Konsumen 公司社会责任对消费者评估的影响

Jurnal Akuntansi Maranatha Pub Date : 2019-05-07 DOI: 10.28932/JAM.V11I1.1537

Meyliana, Hanny

引用次数: 0

Pengaruh Nilai Tukar, Harga Minyak, Inflasi Terhadap Delta Properti di Pasar Saham Indonesia 汇率、油价、通货膨胀对印尼股市三角洲房产的影响

Jurnal Akuntansi Maranatha Pub Date : 2019-05-07 DOI: 10.28932/JAM.V11I1.1547

Sandy Suryajaya, K. Kurnia

{"title":"Pengaruh Nilai Tukar, Harga Minyak, Inflasi Terhadap Delta Properti di Pasar Saham Indonesia","authors":"Sandy Suryajaya, K. Kurnia","doi":"10.28932/JAM.V11I1.1547","DOIUrl":"https://doi.org/10.28932/JAM.V11I1.1547","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk menganalisa pengaruh nilai tukar, harga minyak, tingkat inflasi, terhadap delta harga properti, real estate dan harga indeks konstruksi bangunan di Indonesia. Penelitian ini dilakukan karena tren harga saham properti berkembang pesat pada periode 2011 hingga 2015 di Indonesia, membuat urgensi untuk memprediksi yang lebih baik di masa depan. Kerangka teoritis dibuat dari data sekunder dan juga termasuk faktor fundamental dari harga indeks.Data yang digunakan untuk penelitian ini adalah delta harga indeks dalam data harian pada periode Januari 2011 - Desember 2015. Variabel independen yang digunakan dalam penelitian ini adalah nilai tukar, harga minyak, tingkat inflasi, dan indeks properti sebagai variabel dependen. Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Pengujian hipotesis menggunakan regresi OLS terutama uji statistik (uji F) dan uji statistik parsial (uji t) dengan tingkat signifikansi ? = 5%. Hasilnya adalah 3 variabel independen signifikan yaitu nilai tukar, harga minyak, dan tingkat inflasi. \u0000Kata Kunci: Properti, Real Estate, dan Konstruksi Bangunan, Nilai Tukar, Harga Minyak, Tingkat Inflasi, Regresi OLS","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122854247","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Pemeriksaan Operasional Terhadap Aktivitas Produksi Percetakan Koran Pikiran Rakyat Untuk Meningkatkan Efektivitas dan Efisiensi Aktivitas Produksi 对人民思想报纸印刷活动的操作审查，以提高生产效率和效率

Jurnal Akuntansi Maranatha Pub Date : 2019-05-07 DOI: 10.28932/JAM.V11I1.1546

Felina Kusnakhin, Melissa Isabella Senastra

{"title":"Pemeriksaan Operasional Terhadap Aktivitas Produksi Percetakan Koran Pikiran Rakyat Untuk Meningkatkan Efektivitas dan Efisiensi Aktivitas Produksi","authors":"Felina Kusnakhin, Melissa Isabella Senastra","doi":"10.28932/JAM.V11I1.1546","DOIUrl":"https://doi.org/10.28932/JAM.V11I1.1546","url":null,"abstract":"Even sometimes called ancient and outdated, in fact, newspaper still being one of news media which is quite favourable. Even though printing activity is almost done automaticaly by machine, printing scheduling still be the challenge for production division. Operational review is a review that should be done to find out wether a company has been running effectively, efficiently, and economically. To make production activity and function run effectively, managers should be able to detect important problems and also can control and oversee the very limited resources. An optimal production isn’t only a timely production, but also a production that can minimize its waste. The research method that’s been used in this research is descriptive study method. There are two data collecting technique which is used in this research, the field research by doing interviews, observations, analysis of company data, and the library research by studying books related to this research. Meanwhile, data processing technique which is used in this research are divided into two parts, quantitative analysis and quantitative analysis to know how much loss in production division caused by waste.The result revealed that production activity in PT PR hasn’t been efective and efficient that makes impact on so many waste. There are various caused of that problems that can be grouped into three factors: plant factor, people factor, and method factor.Some recommendations to improve production’s effectiveness and efficiency by checking the machines thoroughly, provide sepcial space for putting new paper rolls, making production time target, increasing the use of imported double tape, minimizing news revision when the printing activities is almost done, and evaluate overtime activities and monitor normal work time to ensure that every worker is working optimally. \u0000Keywords: Review, Production, Waste","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122878842","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1