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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 International Journal of Economics, Management and Accounting Jurnal Ilmiah ESAI ISLAMIC ACCOUNTING JOURNAL El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Mimbar Administrasi International Journal of Economics, Business and Innovation Research
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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Journal : International Journal of Economics, Business and Innovation Research

 1 
Strategies to Reduce Earnings Management: The Role of Leverage, Profitability and Company Size Frasiska Risma Yolanda; Khairudin Khairudin; Aminah Aminah
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
Publisher : Cita konsultindo

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This research was conducted to determine the test results on the effect of financial performance in the form of leverage, profitability and company size on earnings management with a focus on all sub-sectors of holding and investment companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. The financial statements of a company are the data used in this study. This research is important because earnings management has a negative impact that can lead to bankruptcy for an entity, so it needs to be considered in order to prevent and minimize the impact that occurs. The findings presented in this research are based on the results of multiple linear regression tests which state that (1) leverage significantly has a positive effect on earnings management; (2) profitability has a negative and significant effect on earnings management; and further findings state (3) company size has a negative and significant effect on earnings management. The results obtained in this research are a form of empirical confirmation of the importance of taking action to minimize earnings management practices for the sustainability of the company in the future. The novelty of this research is in the object of research, namely the holding and investment company sub-sector. Keywords: Leverage, Profitability, Company Size, Earnings Management.
Implementation Of Accountability And Transparency In The Financial Management Of Sinar Mulya Village, Banyumas Sub-District Dini Seviyawati; Khairudin Khairudin; Riswan Riswan
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
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Accountability and transparency are the processes by which the government reports and shows the public the actions it has taken. Accountability can be used to see whether all activities carried out have been carried out transparently or not. The research conducted by this author aims to see how the implementation of accountability and transparency in financial management in Sinar Mulya Village is based on the regulations of Permendagri No. 20/2018. This research uses a qualitative method based on field studies. Data was obtained through direct interviews with the village head, village secretary, village treasurer, and several communities in Sinar Mulya Village. The results of this study found that although the transparency of village financial management is still not good, the implementation of financial management accountability is quite good. This study suggests hiring a technology expert to handle the village website efficiently or hiring people who have specialized knowledge in technology and information.
DETERMINANTS OF FINANCIAL TECHNOLOGY USE: QRIS (Quick Response Code Indonesian Standard) PRODUCTS IN GEN Z (Study on Private University Students in Bandar Lampung) Fitri Ahyani; Luke Suciyati Amna; Khairudin
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
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This research focuses on the role of QRIS as a digital payment tool in replacing cash. QRIS, released by Bank Indonesia, aims to provide facilities in the form of non-cash transactions, especially among Generation Z students. Investigate the influence of perceived benefits, ease of use, and risk on the interest of private students in Bandar Lampung when using QRIS as a means of payment. Quantitative research methods were conducted on 85 students from 5 universities and 7 study programs. The results show that perceived benefits do not have a significant impact on interest in using QRIS, while perceived convenience has a positive and significant effect. Perceived risk also has a positive and significant impact on interest in using QRIS, indicating that students who have a high awareness of risk are more likely to choose QRIS as a payment method. The conclusions of this study can be the basis for increasing understanding and acceptance of QRIS among Generation Z students as a means of payment. Keywords: QRIS, GenZ, Perceived Benefits, Perceived Ease, Perceived Risk, Usage Decision.
Capital Expenditure : Role of Own-Source Revenue and Remaining Budget Surplus Frisca Artha Ulina; Khairudin Khairudin; Riswan Riswan
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
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This study was conducted with the intention of understanding the impact of local revenue and budget surpluses. The research was conducted in a number of districts and cities in Lampung Province. The research data was obtained from the website of the Directorate General of Fiscal Balance of Lampung Province in the form of budget realization reports during the 2018-2022 period, so the sampled data was 70. The data analysis method uses the SPSS test tool with the regression model. The results showed that Bandar Lampung had the highest PAD, and the lowest PAD was in West Pesisisr. The highest SiLPA was in South Lampung in 2019 and the lowest in 2021. Meanwhile, the highest capital expenditure is in Bandar Lampung, and the lowest in Metro. This study found that local revenue affects capital expenditure, while the remaining budget surplus has no effect on capital expenditure. The contribution of this research is that it is hoped that local governments will be able to maximize local revenue, which is used for the needs of the community, ensure that the budget issued is right on target, and carry out budget efficiency.
Strategies To Improve Financial Performance With A Signaling Theory Perspective Adelia Adelia; Khairudin Khairudin; Aminah Aminah
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
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Financial performance is the financial condition of an entity at a certain time, which is determined by analysing the financial statements, to determine whether the company is good or bad. The aim of this study is to determine whether profitability and liquidity affect the financial performance controlled by the size of the company in all wireless-telecommunications-subsector-companies listed on the Indonesian Stock Exchange in 2019-2022. The study is a quantitative study, with a total of 56 samples determined by companies using purposive sampling methods for sample-taking. Data processing techniques are based on several linear regression analysis tests with SPSS as an Analysis Tool. The results show that (1) profitability has a significant positive impact on financial performance, and (2) liquidity has a positive and significant impact on its financial performance. The lack of research samples and the low ability of independent variables to influence dependent variables, which is only 32 %, are the limitations of this research. Therefore, it is recommended for further researchers to increase the sample of research and other independent variables such as (1) solvency and (2) capital structure, (3) leverage and (4) debt film, which explains its impact on financial performance.
Co-Authors . Wandita Adelia Adelia Afrizal Nilwan Ahmad Firdaus Ahmad Paruji Aminah Aminah 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 Dini Seviyawati Dodi Setiawan Dona Apriyani Dwi Soegiarto, Dwi Edi Kurniadi Edo Satria Edy Supriyono Einde Evana Erena Dewi Evi Gantyowati Evi Gantyowati Evi Gantyowati Fansisca Grysia Felisya Fransisca Fika Attaqy Filistea Filistea Fitri Ahyani Frandio Gustian Frasiska Risma Yolanda Frisca Artha Ulina Haninun Hapis Kiki Pribadi Harry Anugrah Pangestu Hendri Dunan Herry Goenawan Soedarsa Herry Goenawan Soedarsa Indrayenti Indrayenti Iskandar Ali Alam Jaka Winarna JAKA WINARNA Jaka Winarna Kania Senja Pangestu Lindrianasari Luke Suciyati Amna Marchell Teja 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 Riswan Riswan 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