Jurnal Riset Mahasiswa Akuntansi

Journal Information
ISSN / EISSN : 2337-5663 / 2715-7016
Current Publisher: University of Kanjuruhan Malang (10.21067)
Total articles ≅ 39
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Alfiana Suri, Retno Wulandari, Supami Wahyu Setiyowati
Jurnal Riset Mahasiswa Akuntansi, Volume 8; doi:10.21067/jrma.v8i1.4451

Abstract:
The effect of profitability, capital structure, managerial ownership and independent board of commissioners on the company's value both simultaneously and partially. The technique used in sampling uses a purposive sampling method because in sampling it uses certain criteria. The research was conducted in the period 2016-2018. The analytical method used is multiple linear regression with the SPSS 22 program. The results of the study show that there is simultaneously an influence between profitability, capital structure, managerial ownership and independent board of commissioners on company value and partial profitability which has no influence on firm value, while capital structure, managerial ownership and independent board of commissioner have a significant effect on the value of the company.
Faridatul Islamiyah, Anwar Made, Ati Retna Sari
Jurnal Riset Mahasiswa Akuntansi, Volume 8; doi:10.21067/jrma.v8i1.4452

The publisher has not yet granted permission to display this abstract.
Vika Erinna Agustiningtyas, Irma Tyasari, Doni Wirshandono Yogivaria
Jurnal Riset Mahasiswa Akuntansi, Volume 8; doi:10.21067/jrma.v8i1.4458

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Martina Merliana Suprianti, Retno Wulandari, Ati Retna Sari
Jurnal Riset Mahasiswa Akuntansi, Volume 8; doi:10.21067/jrma.v8i1.4453

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Miftachul Ulumia, Anwar Made, Dony Wirshandono Yogivaria
Jurnal Riset Mahasiswa Akuntansi, Volume 8; doi:10.21067/jrma.v8i1.4454

Abstract:
The purpose of this study was to determine the amount of hospitalization fare using the Activity Based Costing method approach at Wijaya Kusuma Lumajang Hospital. As well as analyzing a large comparison of inpatient room rates between the Activity Based Costing System method and the Traditional methods that have been applied by Wijaya Kusuma Lumajang Hospital so far. This research is a descriptive study with a quantitative approach. Data collection techniques used in this study were documentation, observation, and interviews. Data analysis method used is to calculate the cost of inpatient services based on traditional cost accounting, calculate the cost of inpatient rooms based on the Activity Based Costing method, where the results of the calculation of the two methods will be compared to the cost of inpatient rooms. The results of the calculation of the cost of hospitalization at Wijaya Kusuma Lumajang Hospital using the Activity Based Costing System found a lower tariff difference for VIP 1 room Rp31,997.07, while higher rates occurred in VIP Room 2 with a difference of Rp56,570 , 68,, Class 1 Rp.193,765.10, Class 2 Rp.447,881.33 and Class 3 Rp.79,375.90.
Natalia Elda, Sulistyo Sulistyo, Eris Dianawati
Jurnal Riset Mahasiswa Akuntansi, Volume 8; doi:10.21067/jrma.v8i1.4456

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Nanda Saputri Yanti, Anwar Made, Supami Wahyu Setiyowati
Jurnal Riset Mahasiswa Akuntansi, Volume 8; doi:10.21067/jrma.v8i1.4455

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Sitiana Muslikah, Sulistyo Sulistyo, Rita Indah Mustikowati
Jurnal Riset Mahasiswa Akuntansi, Volume 8; doi:10.21067/jrma.v8i1.4457

Abstract:
This study aims to examine and explain how the influence of village income, village funds, allocation of village funds to village spending in education with the number of poor people as a moderating variable. The number of samples was 12 villages where the researchers took 5 years of the APBDes budget, namely the 2015-2019 fiscal year, and the researchers used a non-purposive sampling method. The variables used by researchers are original village income, village funds, allocation of village funds as an independent variable, village expenditure in education as the dependent variable, and the number of poor people as a moderating variable. The results of the analysis conducted by researchers conducted using SPSS silmutan produce village original income, village funds, allocation of village funds significantly influence village spending in education, partially original village income and allocation of village funds have no significant effect on education spending in the village field, while village funds have a significant influence on village expenditure in education and the population strengthens the influence of village original income, village funds, allocation of village funds to education spending in the field of education.
Melinda Permatasari, Sulistyo Sulistyo, Rita Indah Mustikowati
Jurnal Riset Mahasiswa Akuntansi, Volume 7; doi:10.21067/jrma.v7i1.4240

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Ester Ayu Febriana, Abdul Halim, Ati Retna Sari
Jurnal Riset Mahasiswa Akuntansi, Volume 7; doi:10.21067/jrma.v7i1.4235

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