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All Journal Jurnal Manajemen Terapan dan Keuangan Infestasi Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat
Indra Lila Kusuma
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ANALISA PENGARUH BIAYA OPERASIONAL DAN PENDAPATAN TERHADAP KINERJA KEUANGAN BERDASARKAN RASIO RETURN ON ASSET (ROA) PADA PERUSAHAAN JASA KONSTRUKSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2017 Maya Widyana Dewi; Indra Lila Kusuma
Jurnal Akuntansi dan Pajak Vol 20, No 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v20i1.559

Abstract

ABSTRACT This study aimed to determine whether or not the effect of operating expense and revenue financial performance on construction services companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. In this study, there are three variables, they are operational (X1), the revenues (X2), and ROA (Y). The research method that used is quantitative method. The samples used by researchers is the Return on Assets (ROA) of the construction services company's operating and revenue in the period 2015-2017. This study uses annual financial statements on construction services companies in the period 2015-2017. Kind of data are secondary, The data collection techniques by means of documentation. Data analysis techniques using multiple linear regression analysis by SPSS version 16.0. Hypothesis test is done by using F-test, t-test, and coefficient of determination. While classical assumption test used this research is normality test, auto correlation test, multicollinearity test, and heteroscedasticity test. The conclusion of this research is that the coefficient of determination operational and revenue affect Return on Assets (ROA) can be saw by R for 26 % and hile the the remaining 94% is influenced by other factors that not examined in this study. So simultaneous operational and revenue has no effect on ROA. Keywords : : operating expense, revenue , ROA (Return On Asset).
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INFORMASI INTELLECTUAL CAPITAL PADA PROSPEKTUS IPO DAN IMPLIKASINYA TERHADAP REAKSI INVESTOR DI INDONESIA Indra Lila Kusuma
InFestasi Vol 6, No 2 (2010): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v6i2.483

Abstract

The purpose of this research is to know and to analyze the effect of firm characteristic (Industry type, firm size and age) on intellectual capital information disclosure in IPO prospectuses, and also to know and to analize it’s implication on investor reaction in Indonesia. This research takes 61 companies from all stock exchange listing at The Indonesian Stock Exchange from 2003-2007. The selection of sample is done by using sensus method. The checklist is  used as the research supporting instrument for the documentation of the data which is  taken from Indonesian Capital Market Directory  and IPO prospectuses from all stock exchange listing at the Indonesian Stock Exchange from 2003 until 2007.  Data analysis to test the hypothesis is  multiple regression analysis by exercising software SPSS 15.   The results indicate that,  industry type and firm size have significan effect toward intellectual capital information disclosure, but age of the firm has no significan effect toward intellectual capital information disclosure. Partially, the variables influence is still pertained low seen from still the low of score total value obtained overall of sample if it is compared to maximum of obtainable score.Finally, this research also show that intellectual capital information disclosure on IPO prospectuses from all stock exchange listing at the Indonesian Stock Exchange from 2003-2007 has no effect to investor reaction in Indonesia.
EFEKTIVITAS PEMBERIAN PROGRAM HIBAH PENGEMBANGAN PERGURUAN TINGGI SWASTA (PHP-PTS) DALAM MENINGKATKAN INTELLECTUAL CAPITAL (IC) SEBAGAI SALAH SATU INTANGIBLE ASSET PERGURUAN TINGGI INDRA LILA KUSUMA; MAYA WIDYANA DEWI
Jurnal Manajemen Terapan dan Keuangan Vol. 5 No. 1 (2016): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v5i1.3231

Abstract

This study aims to determine the effectiveness of program development grant private universities in all private colleges beneficiary PHP-PTS in Surakarta in 2013 thatdilihay of variable intellectual capital as an intangible asset that is part of the college tridharma.  The sampling technique in this study using census method is to take all the members of the population (PTS beneficiary PHP-PTS in the region Surakarta).  This study is a descriptive study using data collection techniques through observation (secondary data collection methods). While the data analysis using quantitative descriptive analysis techniques.  The results showed that the use of funds PHP-PTS in improving IC is one of the intangible assets of the college has done very effectively by PTS who get these grants.
PENGELOLAAN PROGRAM RASKIN DITINJAU DARI VALUE FOR MONEY AUDIT UNTUK MENINGKATKAN KESEJAHTERAAN MASYARAKAT (STUDI KASUS DI KELURAHAN WILAYAH SURAKARTA) Indra Lila Kusuma; Maya Widyana Dewi
Jurnal Manajemen Terapan dan Keuangan Vol. 6 No. 2 (2017): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v6i2.4050

Abstract

This study aims to determine the management of Raskin program to improve the welfare of the community and management of Raskin program when viewed from the Value For Money Audit to improve the welfare of the community. This research is a descriptive qualitative research focused on one phenomenon that is chosen and want to be understood in depth by ignoring other phenomena, in this case that is management of raskin program. This study uses data analysis techniques in the form of data presentation techniques and analyzed based on economic calculation, efficiency and effectiveness. A collection of information is compiled, thus giving the possibility of drawing the conclusion of the form of presentation of qualitative data in the form of narrative text. To answer the problem formulation that is about the management of Raskin program from Value for Money Audit for the welfare of the community, the researcher uses some secondary data in the form of literature of literature derived from various sources related to the discussion that want to be studied in this research such as the report of APBD 2015 and 2016 region Surakarta, books, scientific journals, electronic media, and updated media. In addition, primary data were also obtained from interviews to Raskin recipients and Raskin managers at the Surakarta district level. The results of this study indicate that (1) Implementation of Raskin program management is in accordance with the provisions in Raskin General Guidelines, (2) Implementation of Raskin program management in terms of Value for Money Audit economics has been achieved, But when viewed from the side of Raskin program as a program from the government for alleviating the poverty of the community is clearly not going well because the funds budgeted for the community are not fully accepted by the community, (3) The implementation of Raskin program management in terms of the efficiency of Value for Money Audit has been achieved. But if we look at the side of the Raskin program, then this is considered not good because it is expected with the use of large funds it is expected that the funds can be discharged evenly to all poor families in Surakarta, (4) Implementation of Raskin program management in terms of effectiveness Value for Money Audit has been reached. Although there is still no perfect effectiveness value of any performance indicator in the management of Raskin program, because only the accuracy of price and accurate measurements are effective.
PENGARUH PENGUMUMAN BOND RATING DAN PENGUMUMAN DIVIDEN TERHADAP RETURN SAHAM PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Indra Lila Kusuma; Maya Widyana Dewi
Jurnal Manajemen Terapan dan Keuangan Vol. 7 No. 3 (2018): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v7i3.5841

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengumuman bond rating dan pengumuman dividen terhadap return saham perusahaan sektor perbankan yang terdaftar di BEI periode 2013-2017. Pasar modal memberikan informasi yang dapat mempengaruhi pelaku pasar dalam berinvestasi. Informasi berupa pengumuman bond rating dan pengumuman dividen yang diberikan pihak perusahaan kepada pihak luar akan memberikan respon balik yang dapat diamati dari return saham perusahaan. Sampel penelitian ini berjumlah 9 perusahaan sektor perbankan dengan yang dipilih metode purposive sampling. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh pengumuman bond rating dan pengumuman dividen terhadap return saham yang berarti pengumuman bond rating dan pengumuman dividen mengandung informasi yang dapat mempengaruhi investor dalam melakukan perdagangan saham.
PENGARUH AUDITOR CLIENT TENURE, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN REPUTASI AUDITOR TERHADAP OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang terdaftar diBursa Efek Indonesia tahun 2015-2017) Maya Widyana Dewi; Indra Lila Kusuma
Jurnal Manajemen Terapan dan Keuangan Vol. 7 No. 3 (2018): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v7i3.5843

Abstract

This study aims  to provide empirical  evidence of  the  effect: the client auditor tenure,firmsize,growth,auditor reputation,leverage,and financial distress to thegoing concern audit opinion on manufacturingcompanieslisted in Indonesia Stock Exchange 2015-2017.This research was conducted using secondarydata. Thesample in this study were 28 companies listed on theIndonesian Stock Exchange (BEI) during the period2015-2017. The analytical method use dislogistic regression analysis.Theresultsof this study prove that variable client auditortenure, company size,auditor reputation,and leverage significant influence on the going concern audit opinion,while thecompany's growth variable and financial distress hasno significant effect on the going concern audit opinion on the manufacturing companies in the Indonesia Stock Exchange.
THE EFFECT OF FINANCIAL LITERACY, PERCEIVED USEFULNESS AND PERCEIVED EASE OF USE TO INTEREST IN USE INDONESIAN QUICK RESPONSE STANDARDS (QRIS) FOR CREATIVE INDUSTRY (MSMEs) IN SURAKARTA CITY Putri Eka Octavianingrum; Suprihati Suprihati; Indra Lila Kusuma
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.9956

Abstract

The purpose of this study is to determine the influence of variables related to research, namely, financial literacy, perceived usefulness and perceived ease of use on interest in using QRIS for creative industry players in Surakarta City. The data used is primary data obtained from the distribution of questionnaires using the Likert scale. The population in this study is creative industry players (MSMEs) in Surakarta City with a total of 3635 assisted MSMEs per 2021. This study used a purposive sampling method so that 100 samples of respondents were obtained. This study used multiple regression analysis methods in empirical testing and used the SPSS 25.0 application as its analysis tool. From the results of the analysis conducted, this study shows that financial literacy variables have a positive and significant influence on interest in using QRIS, which is 0.023 smaller than 0.05. The perceived usefulness variable has a significantly smaller value of 0.00 smaller than 0.05 and perceived ease of use also has a positive and significant effect on interest in using QRIS, which is 0.019 greater than 0.05 while the remaining 0.018 is influenced by other variables. Of these variables, perceived usefulness has the greatest influence on interest in using QRIS. Therefore, the more positive the perceived usefulness in using QRIS, the stronger the intention of MSMEs to use QRIS.
THE EFFECT OF REGIONAL FINANCIAL MANAGEMENT, REGIONAL FINANCIAL ACCOUNTING SYSTEMS AND INTERNAL CONTROL SYSTEMS GOVERNMENT ON THE REGIONAL GOVERNMENT PERFOMANCE (CASE STUDY ON BKD IN BOYOLALI REGENCY) Rismawati Rismawati; Indra Lila Kusuma; LMS Kristiyanti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6279

Abstract

Abstract: This study aims to determine the Effect of Regional Financial Management, Regional Financial Accounting System and Internal Control System Government on Regional Government Perfomance. The methodhology used in this research is the quantitative. The population used is all employee of BKD Boyolali. In this study a sample of 54 employees. While for the technique of data collection is done by using questionnaires. To facilitate problem solving, this study was conducted using multiple linear regression models with the help of IBM SPSS Statistics 25. Based on the second partial test, shows that the Regional financial Accounting System variable has a significant effect on on Regional Government Perfomance. Based on the third partial test, shows that the Internal Control System Government variable has a ignificant effect on on Regional Government Perfomance. Based on the results of the simultaneous data test,be concluded that simultaneously or together the variables of the Effect of Regional Financial Management, Regional Financial Accounting System and Internal Control System Government is a factor that effect the Regional Government Perfomance. Keywords: Regional Financial Management, Regional Financial Accounting System and Internal Control System Government, Regional government Perfomance
FACTORS AFFECTING THE TIMELINESS OF DISTRIBUTION OF SCHOOL OPERATIONAL ASSISTANCE FUNDS (BOS PROGRAM) AT SMK MUHAMMADIYAH DELANGGU IN 2020/2021ACADEMIC YEAR Slamet Prihatin; Sri Laksmi Pardanawati; Indra Lila Kusuma
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6262

Abstract

BOS is a fund implementation of policies to expand the distribution of access to education. The purpose of this research is to determine the factors that affect the timeliness of BOS distribution at SMK Muhammadiyah Delanggu in the Academic Year 2020/2021. This research is a qualitative descriptive study. The main data used are observation and document review also additional interviews. The data was analyzed in 3 steps, data collection, data reduction and data display. The results showed that the process of implementing, taking, distributing and using BOS at SMK Muhammadiyah Delanggu was in accordance with government instructions or JUKNIS. The distribution of BOS has also been right on target in accordance with the needs of students and schools in order to improve the quality. The distribution can also be said to be on time because it is supported by the productivity of staffs who are motivated to distribute funds on time. The workloads are seemly balanced for each staff. The used of proper facilities also increase the factor of timeliness.
Pelatihan Pengisian Beban Kinerja Dosen (BKD) Melalui Aplikasi SISTER Bagi Dosen Institut Teknologi Bisnis AAS Indonesia Tira Nur Fitria; Wikan Budi Utami; Sri Laksmi Pardanawati; Indra Lila Kusuma; Suhesti Ningsih
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.9570

Abstract

Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk mensosialisasikan cara pengisian Beban Kerja Dosen (BKD) di Sistem Informasi Sumberdaya Terintegrasi (SISTER) bagi dosen Institut Teknologi Bisnis AAS Indonesia pada semester gasal 2022/2023. Kegiatan “Pengisian Beban Kinerja Dosen (BKD) di SISTER ini dilaksanakan secara pada hari Kamis, 18 Agustus 2022. Peserta kegiatan yang terlibat adalah sebagian dosen Institut Teknologi Bisnis AAS Indonesia. Pelaksanaan pengabdian kepada masyarakat dilakukan melalui demonstrasi dan diskusi. Dalam kegiatan ini, dosen (narasumber) memberikan contoh mengisi Beban Kinerja Dosen (BKD) di SISTER kepada dosen ITB AAS Indonesia. Selain itu, pelaksanaan kegiatan dilakukan melalui diskusi. Dosen selaku narasumber kegiatan pengabdian masyakarat memberikan kesempatan kepada para peserta kegiatan khususnya dosen ITB AAS Indonesia untuk memberikan pertanyaan terkait dengan BKD di SISTER. Sejumlah dosen ITB AAS Indonesia, menanyakan tentang cara mengisi kinerja Pendidikan (pengajaran), penelitian, pengabdian, serta penunjang. Dalam kegiatan ini, narasumber bersama dosen saling berdiskusi terkait hambatan atau masalah masalah pengisian Beban Kinerja Dosen (BKD) di web Sistem Informasi Sumberdaya Terintegrasi (SISTER). Pada kegiatan ini, dosen selaku narasumber menjelaskan tentang pentingnya Beban Kinerja Dosen (BKD) Melalui Aplikasi SISTER. Pada poin pelaksanaan pendidikan, penelitian, pengabdian dna penunjang, data yang ada pada jenis kinerja pendidikan, penelitian, pengabdian dan penunjang merupakan data yang diambil dari portofolio yang sebelumnya telah dilengkapi oleh dosen, sehingga dosen perlu menarik data tersebut (klaim data).
Co-Authors Dewi Muliasari Fitria, Tira Nur LMS Kristiyanti, LMS Maya Widyana Dewi Putri Eka Octavianingrum Rismawati Rismawati Slamet Prihatin Sri Laksmi Pardanawati Suhesti Ningsih Suprihati Suprihati Tino Feri Efendi Wikan Budi Utami