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All Journal Jurnal Akuntansi dan Keuangan International Conference on Law, Business and Governance (ICon-LBG) Sains: Jurnal Manajemen dan Bisnis AJIE (Asian Journal of Innovation and Entrepreneurship) International Multidiciplinary Conference on Social Sciences (IMCoSS) DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal EMT KITA Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi International Journal of Supply Chain Management Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmiah Akuntansi Kesatuan Ilomata International Journal of Social Science Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Empowerment Society JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Ilmiah ESAI ISLAMIC ACCOUNTING JOURNAL El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Mimbar Administrasi
Khairudin Khairudin
Universitas Bandar Lampung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Transportation Other

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Inovasi Batik Print Malam: Upaya Pengentasan Kemiskinan di Solo Rahmawati Rahmawati; Edy Supriyono; Sarah Rum Handayani; Khairudin Khairudin
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 5, No 1 (2022): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v5i1.3092

Abstract

Tujuan kegiatan ini meningkatkan perekonomian pengrajin batik di Kampung Batik Laweyan sebagai solusi pengentasan kemiskinan dengan melibatkan pihak Universitas Sebelas Maret, Pemda Surakarta dan UKM Batik Santosa selaku mitra selama periode April-Agustus 2021. Kegiatan ini meliputi pelatihan dan pendampingan pembuatan batik print malam dengan motif flora dan fauna, teknik pewarnaan dan peningkatan pemasaran hasil produksi melalui pameran dengan hasil yang cukup positif, dimana terjadi peningkatan produksi dan peningkatan penjualan rata-rata diatas 10% dari kondisi sebelumnya, sehingga pada akhirnya dapat mengentaskan kemiskinan di wilayah Laweyan.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA BANDAR LAMPUNG Aminah Aminah; Khairudin Khairudin; Indrayenti Indrayenti
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2019): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v10i1.1207

Abstract

This study aims to analyze the factors that influence the quality of the financial statements of the local government of Bandar Lampung City. Data collection is done by distributing questionnaires to employees related to financial reporting. The test results show that the competence of human resources has no significant effect on the quality of the financial statements of the Bandar Lampung city government while the internal control system and government financial supervision have a significant effect on the quality of the Bandar Lampung City financial report.
Pengaruh Strategi Bisnis dan Kinerja Keuangan terhadap Income Smoothing pada Perusahaan Manufaktur di BEI Periode 2017-2019 Luke Suciyati Amna; Aminah Aminah; Indrayenti Indrayenti; Khairudin Khairudin; Filistea Filistea
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2021): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v12i1.1915

Abstract

Riset ini bertujuan untuk mengetahui pengaruh strategi bisnis dan kinerja keuangan terhadap income smoothing. Populasi dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yakni sejumlah 144 perusahaan dan sampel   yang   didapatkan   sejumlah   40   perusahaan.   Sampel   yang   ditentukan menggunakan purposive sampling. Metode pengujian hipotesis yang dipakai dalam riset ini yaitu regresi data panel dengan bantuan bantuan aplikasi komputer eviews 10. Hasil riset   menyatakan   strategi   bisnis   berpengaruh   positif   terhadap   variabel   income smoothing, kinerja keuangan pengaruh positif terhadap variabel income smoothing
Analisis Kinerja Keuangan Pemerintah Daerah Kota Bandar Lampung Sebelum Dan Setelah Memperoleh Opini WTP Rosmiaty Tarmizi; Khairudin KHAIRUDIN; Ayu Jayadi
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2014): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i2.546

Abstract

This research aims to determine the local government’s financial performance Bandar Lampung city before and after obtaining WTP. Method opinion research using qualitative methods and quantitative methods of descriptive analysis with Paired Sample t Test different quantitative Test. Data used in this study is a local government financial reports (LKPD) 2008- 2012 Bandar Lampung city that has been audited by BPK-RI region Bandar Lampung. Conclusion result this study found that the financial performance of the city government after the Bandar Lampung city WTP’s opinion is different with before WTP’s opinion, which means the local government’s financial performance Bandar Lampung city after WTP’s opinion is better before WTP’s opinion.
Pengaruh Transparansi dan Akuntabilitas Laporan Keuangan Pemerintah Daerah (LKPD) Terhadap Tingkat Korupsi Pemerintah Daerah (Studi pada Pemerintah Kota Se-Sumatera) Khairudin KHAIRUDIN; Rina Erlanda
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2016): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v7i2.752

Abstract

This study aims to demonstrate empirically the effect of the transparency and accountability of local government financial statements (LKPD) on the level of local government corruption. Tests performed on 15 city government in Sumatera.The data used are secondary data derived from the results of the Corruption Eradication Commission (KPK) on National Integrity Index of local government, the local government website, and the results of the audit The Audit Board of the Republic of Indonesia (BPK RI) on the financial statements of local government in 2011 to the year 2013.This study using purposive sampling method and using a multiple linear regression analysis. The results showed that the transparency of local government financial statements (LKPD) negatively affect the level of local government corruption and accountability of local government financial statements (LKPD) positive effect on the level of local government corruption.
PENGARUH PEMBINAAN DINAS PEMBERDAYAAN MASYARAKAT KAMPUNG DAN PENGAWASAN INSPEKTORAT TERHADAP PENGELOLAAN PERTANGGUNGJAWABAN KEUANGAN PEMERINTAH DESA ATAS DANA DESA PADA PEMERINTAH DAERAH KABUPATEN LAMPUNG TENGAH Vera Susanti; Syamsu Rizal; Indrayenti Indrayenti; Khairudin Khairudin; Haninun Haninun
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i2.1525

Abstract

Management of village government financial accountability for village funds is expected to be carried out transparently and accountably that it could give positive impacts on village financial management of village funds. The aspect of managing village financial accountability for village funds can be improved not only by conducting guidance for village officials and doing supervision by the inspectorate, but must be supported by other factors such as village officials who are competent enough in finance, system application that facilitate village financial managers or village apparatus, regulations that change rapidly in managing and reporting accountability, etc. The research subjects were 301 villages, with sample of 75 respondents. The results of the study were obtained DPMK guidance in a very good category.Supervision of the inspectorate in a very good category. Management of village government financial accountability for village funds in a very good category. DPMK guidance does not affect the village governments financial accountability for  village funds, Supervision of the inspectorate influences the financial management of village government for village funds, DPMK  guidance  and  Supervision  of  the  Inspectorate  influences  the  management  of village government financial accountability for village funds. DPMK guidance and Supervision of the Inspectorate together can improve village government financial management for village funds.
Analisis Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Laporan Keuangan Umkm (Studi Kasus Pada Rumah Makan Apin Dan Smile Cell) Rosmiati Rosmiati; Aminah Aminah; Khairudin Khairudin; Haninun Haninun; Sherly Wibowo
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2018): september
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i2.1091

Abstract

This research aimed to analyze the implementation of Financial Accounting Standards Entity Without Public Accountability on the financial statements of micro, small and medium enterprises.Based on the problems and aim of the research, this research uses qualitative research type. The data used in this research is secondary data in the form of financial statements of Apin restaurant and Smile Cell.The result of this research stated that Apin Restaurant and Smile Cell have not been able to implement Financial Accounting Standards of Entity Without Public Accountability in their financial report.
Kualitas LKPD:Peran Pengungkapan, SPI dan Kepatuhan pada Undang-Undang Khairudin Khairudin; Aminah Aminah; Luke Suciyati Amna; Syamsu Rizal; Frandio Gustian
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2021): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v12i2.2153

Abstract

Riset ini fokus untuk menguji pengaruh pengungkapan, SPI dan kepatuhan pada undang-undang pada kualitas LKPD untuk seluruh pemerintah kabupaten/kota yang ada di wilayah Lampung selama priode 2014-2018. Data penelitian ini bersumber dari BPK-RI wilayah Lampung dan dianalisis menggunakan regresi data panel. Hasil riset menyatakan pengungkapan memiliki pengaruh positif dan signifikan pada kualitas LKPD, sedangkan SPI dan kepatuhan pada undang-undang berpengaruh negative pada kualitas LKPD. Dengan temuan ini, maka pemerintah daerah yang melanggar UU dan peraturan terkait dengan pengelolaan keuangan dan SPI harus diberikan sanksi yang tegas, sehingga opini WTP yang diperoleh menunjukkan kualitas yang sesungguhnya yakni yang bebas dari temuan-temuan audit terkait kelemahan SPI dan ketidakpatuhan pada aturan.
Umur Perusahaan, Ukuran Perusahaan, Kepemilikan Manajerial dan Pengungkapan Laporan Keuangan aminah aminah; luke suciyati amna; khairudin khairudin; shereen meigiarti; syamsu rizal
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2021): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v12i1.1912

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh umur perusahaan, ukuran perusahaan dan kepemilikan manajerial terhadap pengungkapan laporan keuangan pada perusahaan sektor pertambangan tahun 2016-2018. Jenis penelitian ini merupakan penelitian explanatory research dengan pendekatan kuantitatif.Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 18 data pengamatan sebagai sampel. Metode analisis yang digunakan adalah metode analisis yang digunakan adalah metode analisis regresi linier berganda dengan menggunakan software SPSS versi 20. Hasil penelitian ini menunjukan bahwa umur perusahaan dan ukuran perusahaan   berpengaruh positif dan signifikan terhadap kelengkapan pengungkapan laporan keuangan, sedangkan kepemilikan manajerial berpengaruh negatif dan signifikan terhadap kelengkapan pengungkapan laporan keuangan.
UMUR PERUSAHAAN, UKURAN PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK DAN KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN KHAIRUDIN KHAIRUDIN; AMINAH AMINAH; ANGGITA ANGGITA
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2018): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i1.994

Abstract

This study aims to prove empirically the influence of company age, company size and ownership of the public on the completeness of the disclosure of financial statements. This research was conducted at the company LQ45 which listed on Indonesia stock Exchange in 2016. Company age is the first issue on the stock exchange up to the time of the study; the size of the company measured by the logarithm of total asset; ownership of the public shares is determined based on the ratio of the percentage of shares held by public shares to total shares; the completeness of the disclosure are expressed in the form of The Completeness of the Disclosure (the disclosure). Testing is performed with the classical assumption test, multiple linear regression, hypothesis testing and coefficient of determination. The research shows that company age and company size have no effect on the completeness of the disclosure of financial statements, while the public share ownership has positive and significant effect on the completeness of the disclosure of financial statements.Keywords: Company Age, Company Size, Public Ownership of the Shares and the Completeness of the Disclosure of Financial Statements.
Co-Authors . Wandita Afrizal Nilwan Ahmad Firdaus Ahmad Paruji Aminah Aminah ANDALA RAMA PUTRA BARUSMAN Andika Okta Wijaya Angelina Putri Limantara ANGGITA ANGGITA Anjani Mutiara Azkia Ayu Jayadi Carlos Arnold Atmoko Danesa Pramesya Kesuma Dodi Setiawan Dona Apriyani Dwi Soegiarto Edi Kurniadi Edo Satria Edy Supriyono Einde Evana Erena Dewi Evi Gantyowati Evi Gantyowati Evi Gantyowati Fansisca Grysia Felisya Fransisca Fika Attaqy Filistea Filistea Frandio Gustian Haninun Hapis Kiki Pribadi Harry Anugrah Pangestu Hendri Dunan Herry Goenawan Soedarsa Indrayenti Indrayenti Iskandar Ali Alam Jaka Winarna JAKA WINARNA Jaka Winarna Kania Senja Pangestu Lindrianasari Lindrianasari Luke Suciyati Amna Marzuki Marzuki Mega Dewi Mega Utami Manullang Natassya Noer Azizah Natassya Noer Azizah Novita Christine Nurdiawansyah Nurdiawansyah Pio Septiana Putri Ismatul I’fa RAHMAWATI RAHMAWATI Rahmawati Rahmawati Rahmawati Rahmawati Rico Tanto Rina Erlanda Rina Erlanda Risa Novianti Rosmiati ROSMIATI Rosmiati Rosmiati Rosmiati Tarmizi Rosmiaty Tarmizi Sarah Rum Handayani Sartono Sartono shereen meigiarti Sherla Wijaya Sherly Wibowo Silvia Marliani Sindy Astuti Siti Nurlela Soewito Sri Risma Yenny Stefani Febriani Stefany Tjung Syahril Daud Syamsu Rizal Tia Rizna Pratiwi Tina Miniawati Barusman Vera Susanti Vina Petricia