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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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The Influence Of Prosperity And Finacial Performance With Respect To Equalization Funds Of The Government District/City In All Southern Sumatra Regions Rosmiati ROSMIATI; Khairudin KHAIRUDIN; Felisya Fransisca
International Multidiciplinary Conference on Social Sciences (IMCoSS) Vol 1 (2015): 3rd IMCoSS 2015
Publisher : Bandar Lampung University

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Abstract

The prosperity of the local governments will only be realized if local governments are able to generate revenue (PAD) areas of the original and does not rely on Central Government relief funds in financing the activities of local governments. This study aims to test and prove empirically the influence of prosperity and financial performance with respect to equalization funds of the Government district/city for all Southern Sumatra regions. The Data collection is from a data Report i.e. Secondary Budget Realization of  the district/city government for all south Sumatra regions in 2012 which is in www.djpk.depkeu.go.id. The prosperity of local government is measured by the amount of equalization funds measureable by generate revenue (PAD) areas or pendapatan asli daerah (PAD), with the amount of funds for Public allocation of Funds, the Results and the allocation of Special Funds, while the financial performance is measured by the ratio of the independence, the ratio of effectiveness, and efficiency ratios. The analysis used was qualitative analysis through descriptive statistics and quantitative analysis through multiple linear regression, hypothesis testing and coefficient of determination. The test results showed that the prosperity of local government positive effect on the performance of the financial performance of local government and the Fund balance of negative effect on the financial performance of local government performance while simultaneously the prosperity of local governments and equalization funds the positive effect of the financial performance of local government performance.
Determinan Kesejahteraan Mayarakat di Indonesia Khairudin Khairudin; Aminah Aminah
Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i1.750

Abstract

Welfare for the people will soon be realized if it is supported by sufficient resources and good management.The purpose of this research is to examine the effect of government size and fiscal decentralization on the welfare of all provincial governments in Indonesia for the 2014-2018 period. Welfare is measured by HDI; the size of the local government is measured using the total revenue earned in a year; and fiscal decentralization is measured through profit sharing funds, general allocation funds, and special allocation funds obtained in a year. The test was conducted through panel data regression with the findings that the size of the government and fiscal decentralization had a positive and significant effect on welfare. This finding is show of the importance of the sustainability of stakeholder theory and the joint commitment of all parties to maximize the performance of local governments in terms of local revenue and decentralization funds to speed up the realization of welfare for the community
The Indonesian provincial governments’ post-reformation good governance quality: A PCA approach Khairudin Khairudin; Rahmawati Rahmawati; Jaka Winarna; Evi Gantyowati
Jurnal Ekonomi dan Bisnis Vol 25 No 1 (2022)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v25i1.5168

Abstract

This study aims to assess the quality of post-reformation good governance implementation in 34 Indonesian provincial governments using the Principal Component Analysis (PCA) method. Specifically, the method determines the governance index sourced from the KNKG covering democracy, transparency, accountability, legal culture, and fairness and equality principles. The findings show that (1) there are 26 or 76.47% provincial governments with “good” good governance quality and 8 or 23.53% provincial governments with “adequate” good governance quality; (2) Indonesian provincial governments tend to exhibit fluctuating but downward performance (although still in the “good” category); (3) Bali Province is the best province in implementing good governance, while North Maluku Province is the worst province in implementing good governance in Indonesia; (4) the Kalimantan region is the region with better governance implementation quality in Indonesia, while the Maluku region exhibits the poorest performance. Our empirical findings underscore the importance of stakeholders’ commitments and synergy in improving good governance quality.
Good Global Supply Chain Governance, Corruption, and Welfare: an Empirical Evidence From Indonesia Khairudin Khairudin; Evi Gantyowati; Jaka Winarna; Nurdiawansyah Nurdiawansyah; Aminah Aminah
International Journal of Supply Chain Management Vol 10, No 2 (2021): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

— Social welfare can only be realized if local governments have good global supply chain governance and low corruption. This research aims to prove the effect of good global supply chain governance and corruption on welfare. This research was conducted on all provincial governments in Indonesia in 2014-2018. Good global supply chain governance was measured using the Indonesia Governance Index published by The Partnership for Governance Reform, corruption is measured through corruption cases carried out by public officials in each province published by the KPK-RI (Indonesia's Corruption Eradication Commission), while welfare was measured by the Human Development Index published by BPS-RI (Indonesia’s Central Bureau of Statistics). The analysis was done through multiple regression testing. The results show that (1) the implementation of good global supply chain governance, corruption and social welfare in local governments in Indonesia is still bad; (2) local governments with high human development index and high government index cannot guarantee a low level of corruption; (3) good global supply chain governance is evidence to significantly improve welfare; (4) corruption has actually been shown to significantly improve welfare. This finding proves the importance of good global supply chain governance for local governments to accelerate the improvement of social welfare. Besides, the impact of corruption on welfare in this study is interesting.
Government Size, Supply Chain fiscal Decentralization Management, and Society Prosperity: A Data Panel Proof from Provinces in Indonesia Khairudin Khairudin; Aminah Aminah; Sri Risma Yenny; Rahmawati Rahmawati; Dodi Setiawan
International Journal of Supply Chain Management Vol 9, No 6 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

The improvement of society prosperity can only be achieved if the regional government has sufficient resources, both in the form of financial and non-financial resources. This study aims to examine the effect of government size and supply chain fiscal decentralization on prosperity. This research was conducted in all provinces in Indonesia in the 2014-2018 period. Prosperityis measured by the human development index, which the source is from BPS-RI, the size of the regional government is measured by the total income earned in a year, and supply chain fiscal decentralization is measured through revenue sharing funds, general allocation funds, and special allocation funds sourced from BPK-RI. Testing was done with multiple linear regression and the results of the study showed that government size and supply chain fiscal decentralization have a positive and significant effect on prosperity. This finding is empirical evidence of the importance of government size as measured by regional income and supply chain fiscal decentralization for regional governments in order to accelerate the improvement of prosperity for prosperity.
Strategi Marketing Pedagang Angkringan Di Era New Normal Edo Satria; Khairudin Khairudin
Sains: Jurnal Manajemen dan Bisnis Vol 14, No 2 (2022)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v14i2.14431

Abstract

MSMEs currently have an important role to developing the national economy, some MSMEs in Bandar Lampung are Angkringan, Angkringan in Bandar Lampung have experienced a lot of decline in sales due to Covid-19, Angkringan traders still do not understand the right marketing strategy during the pandemic, the purpose of this research to evaluate the marketing strategy used by Angkringan Om Napi. This research uses qualitative research with SWOT analysis. In accordance with the results of the analysis and discussion in previous chapters, namely the most appropriate defensive strategy to be applied to the formulation of the SWOT matrix strategy combination, the strategy with the highest priority order is Strength-Opportunity (3.64). Strength-Opportunity is a strategy that (strength taking advantage of existing opportunities). There are several main suggestions that Angkringan Om Napi can consider, namely increasing competitiveness, developing innovation, collaborating with partners and that are appropriate and mutually beneficial in the cooperation.
Inovasi Desain Produk, Manajemen dan Pemasaran Digital Bagi Paguyuban Kampung Sablon: Upaya Pemulihan Ekonomi Dampak Covid-19 Di Kabupaten Klaten khairudin khairudin; Rahmawati Rahmawati; Edi Kurniadi; Siti Nurlela; Dwi Soegiarto
IMPOWERMENT SOCIETY Vol 4 No 2 (2021): August
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v4i2.695

Abstract

Kegiatan pengabdian ini bertujuan untuk mengangkat industri kerajinan konveksi Kampung Sablon di Kecamatan Wedi Kabupaten Klaten dari keterpurukan ekonomi di masa pandemi covid 19 melalui pelatihan dan pendampingan tentang kewirausahaan, pengelolaan keuangan dan manajemen serta pemasaran online yang melibatkan akademisi dan praktisi. Kegiatan ini dilaksanakan dalam jangka waktu satu tahun, meliputi koordinasi, pelatihan dan pendampingan. Hasil dari kegiatan pelatihan dan pendampingan ini telah meningkatkan produksi, penjualan dan asset UKM sebesar 20% dari kondisi sebelumnya dan keberlangsungan kegiatan ini dikemudian hari akan sangat tergantung pada partisipasi serta dukungan semua pihak (UKM, pemerintah daerah, akademisi dan pihak lainnya).
Analisis Perbandingan Kinerja Keuangan PT. Ace Hardware Indonesia Tbk Sebelum dan Sesudah Pandemi Covid-19 Khairudin Khairudin; Fansisca Grysia
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 3 (2022): September
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.615 KB) | DOI: 10.54443/sinomika.v1i3.246

Abstract

The main focus of this research is to be able to measure and make a comparison of a company's financial performance before the pandemic and also after the covid-19 pandemic at PT. Ace Hardware Indonesia Tbk. The population is also the sample used for this research, namely using the financial statements at PT. Ace Hardware Indonesia Tbk. in 2019 and 2020. The method used for this research is descriptive quantitative. This time the measurement uses only three ratios, namely the liquidity ratio, solvency ratio, and also the profitability ratio. The results that have been studied show that there are differences in the financial performance of PT. Ace Hardware Indonesia Tbk before and after the covid-19 pandemic. There are several indicators that have decreased, namely the profitability ratio, ROA has decreased due to declining sales after the covid-19 pandemic. The company's burden increased due to the covid-19 pandemic which caused a decrease in NPM but was still within reasonable limits. However, there was a positive impact after the covid-19 pandemic, namely on the liquidity ratio, where the current ratio or current ratio increased after the covid-19 pandemic, which means the company's financial situation is getting better in paying its debts. The very current ratio and after the covid-19 pandemic was stated to be still in the good category, but the company was considered inefficient in utilizing its assets after the entry of the covid-19 pandemic. After the covid-19 pandemic, the DER value decreased, indicating that the debt and liabilities in the company were smaller than all the assets owned by the company. The company experienced a decrease in DAR meaning that the company could minimize its debt and maximize its asset management.
Determinan Nilai Perusahaan Harry Anugrah Pangestu; Aminah Aminah; Khairudin Khairudin; Syamsu Rizal; Indrayenti Indrayenti
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2022): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i2.2753

Abstract

Tujuan penelitian adalah untuk menngetahui nilai perusahaan yang merupakan tolak ukur bagi pemegang saham untuk melihat kondisi keuangan perusahaan sebelum menginvestasikan modalnya pada perusahaan manufaktur yang tercatat pada Bursa Efek Indonesia periode 2018-2020. Variabel independent yang diujikan antara lain Debt  Equity Ratio (DER), Devidend Pay out Ratio (DPR) dan Earning Per Share (EPS) dan satu variabel dependen yaitu Price Book Value (PBV). Populasi penelitian ini perusahan manufaktur sub sektor konsumsi sebanyak 39 dan sudah tercatat pada website idx.co.id. Teknik analisis yang digunakan purposive sampling (kriteria tertentu), yang didapatkan 13 sample perusahaan. Metode analisis penelitian yang digunakan yaitu metode analisis data panel dengan menggunakan model yang ditetapkan adalah Fixed Effect. Berdasarkan hasil penelitian  membuktikan bahwa leverage berdampak negatif pada nilai perusahaan, akan tetapi kebijakan dividen dan earning pershare tidak berpengaruh terhadap  nilai perusahaan.
Dampak Pendapatan Daerah Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Carlos Arnold Atmoko; Khairudin Khairudin
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1295

Abstract

The monetary implementation of local governments can be seen from the financial performance of their government which is a reflection of the level of achievement of performance results which include planned expenditures and regional revenues as measured by indicators that have been directed through a policy or law regulation within a period of financial planning, which can be used as a reference for the government to regulate its regional finances. This study aims to examine the impact of regional income and capital expenditure on financial performance, especially for local governments in Lampung Province in 2017-2019. Information or data that is sampled in this study utilizes secondary data ranging from financial statistics reports to local governments in the Lampung region. The research methods used are: (1) Descriptive Statistics, (2) Classical Assumption Test, (3) Panel data regression model, (4) Model feasibility test (F), (5) Hypothesis Test (T), (6) Coefficient Determination (R2). The results of this study conclude that local revenue has a positive and significant influence on the financial performance of local governments, while capital expenditures have no impact or effect on the financial performance of local governments. This implies that if the original regional income obtained is high, the presentation of the regional government's financial performance will also increase.
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