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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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Kesejahteraan Masyarakat pada Pemerintah Kabupaten/Kota yang Beropini WTP, WDP, Adverse dan Disclaimer di Propinsi Lampung Khairudin Khairudin; Tia Rizna Pratiwi; Syahril Daud
Jurnal Ilmiah ESAI Vol 13 No 1 (2019)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v13i1.1267

Abstract

The development of audit opinion obtained by the government of regency/city at Lampung Province to date suggests a positive development, with unqualified opinion indicating the highest opinion from the BPK-RI.  This audit opinion results show significant increase for last few years. Further, there are some local governments that have been for more than three years in a row obtaining the opinion of unqualified opinion. However, the development of a positive audit opinion of the local government is not followed by the development of a positive level of welfare. In fact, the Government of Lampung Province is still ranked the fourth lowest in Sumatra as the poorest province. So the audit opinion which is attached to the local government, in particular the perceived unqualified opinion for this community is not prosperous. This research was conducted on the entire local government in Lampung Province for the period of 2011-2015 with the method of comparative analysis, with the data related to the Human Development Index (HDI) of each District/City Government were obtained from BPS Lampung Province and the data in the form of the audit opinion are sourced from the BPK-RI. The results showed that not all local government obtain unqualified opinion automatically related to the increase of the level of the welfare of the community becomes. For this reason, the local government obtaining the unqualified opinion in the financial management should also improve the welfare of the community through an increase in the budget for education, health and other sectors that directly touch on the improvement of the welfare of the community. It is expected the government succeeded not only in financial management but also in development. Keyword: Adverse, Disclaimer, welfare of the community, unqualified opinion, qualified opinion
Information Quality, Service System Quality on repurchase intention with Shopee application user satisfaction Anjani Mutiara Azkia; Mega Dewi; Khairudin Khairudin
Islamic Accounting Journal Vol 2, No 1 (2022): Islamic Accounting Journal
Publisher : UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In the current era of globalization, business competition is growing rapidly. Over time, business development plays a very important role in aspects of human life activities. Currently in Indonesia, there is a fast growing business, namely businesse-commerce. E-commerce is a commercial transaction using Internet media and devices that are integrated with the Internet between organizations and individuals. The continued growth of e-commerce in Indonesia has enabled buyers to enliven the industry. Shopee is a market-based mobile application and is said to be the first mobile market application available to consumers. Shopee is an online shopping platform application that focuses more on mobile platforms, so that people can more easily find, shop and sell products directly on their cellphones. This study aims to determine and analyze "The Effect of Information Quality, System Quality and Service Quality on Shopee Application User Satisfaction". This study uses a descriptive qualitative research method. Sampling was carried out by using a non-probability sampling method, purporsive sampling, with a total sample size of 100 people. The data analysis technique used is descriptive analysis and multiple linear regression analysis. Based on the results of descriptive analysis, it shows that the variables of information quality (X1), system quality (X2), service quality (X3) and user satisfaction (Y) are in the good category. The results of multiple linear regression analysis can be concluded that information quality (X1), system quality (X2) and service quality (X3) have a positive and significant effect on user satisfaction (Y) both partially and simultaneously.Keywords: E-commerce, Information Quality, System Quality, Service Quality, User Satisfaction
Pengaruh Soft Skill Terhadap Kesiapan Kerja Mahasiswa Universitas Bandar Lampung Khairudin; Putri Ismatul I’fa
Jurnal EMT KITA Vol 7 No 3 (2023): JULY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i3.1203

Abstract

The purpose of this research is to find out how soft skills influence the preparation of Bandar Lampung University students to enter the world of work. This research uses a quantitative descriptive method. 365 students from two study programs namely accounting and management represent the population in this survey, all of them are 2019 FEB students. The sample was obtained using a probability random sampling technique, and a total of 78 respondents were obtained which were then analyzed using SPSS 26 software. The results of the study revealed that soft skills have a positive and significant impact on student work readiness in February 2019. according to the regression coefficient of 0.832, the calculated t value of 10.589, and the correlation coefficient value of 0.772. The coefficient of determination (R2) for students at the University of Bandar Lampung is 0.591 or 59.1%, which proves that soft skills can affect changes in work readiness variables by 59.1%. Meanwhile the remaining 40.9% is described by factors outside this study.
Efektifitas Penggunaan Quick Response Code Indonesian Standard (QRIS) untuk Meningkatkan Omset Penjualan pada UMKM di Bandar Lampung (Studi Kasus Kl Cofee Bandar Lampung, Kopi Ketje Kedaton dan Marley’s Cafe) Novita Christine; Khairudin
Jurnal EMT KITA Vol 7 No 3 (2023): JULY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i3.1262

Abstract

This study aimed to test the effectiveness of using the Indonesian Quick Response Code (QRIS) standard to increase revenue in three small and medium enterprises, KL Coffe, Kopi Ketjeh and Marley's Kedaton in Bandar Lampung City. This study uses a qualitative approach using the theory of planned behavior as a basis for formulating interview questions and data analysis. Data was collected through in-depth interviews with three relevant business actors (MSMEs). The data were then analyzed using descriptive analysis. The results showed that the use of the Indonesian Standard Quick Response Code (QRIS) significantly increased the revenue of the studied SMEs.
Pengaruh Ukuran Pemerintah Daerah dan Fiscal Stress Terhadap Alokasi Belanja Modal di Provinsi Lampung Risa Novianti; Khairudin
Jurnal EMT KITA Vol 7 No 3 (2023): JULY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i3.1265

Abstract

This study aims to examine the effects of two variables, namely regional government size and financial pressures, on the distribution of investment spending in the districts/cities of Lampung province over the three last year, specifically 2019-2021. The districts/cities of Lampung province became the study population with a total of 48 regions and to obtain representative results this study used saturation sampling method. The methods used in data analysis and discussion are quantitative methods, applying descriptive statistical analysis, panel data regression analysis and hypothesis testing. These methods provide a more detailed picture of the impact of local government size and budgetary constraints on the allocation of investment spending. The results of this study indicate that partly or simultaneously, the size of the regional government (UPD) has a significant positive effect on the allocation of investment spending in the districts/cities of Lampung province. However, this study did not find any significant effect of budgetary stress (FIST) on investment expenditure allocation. These results can provide valuable information and policy recommendations for decision-making at the local government level to promote more efficient allocation of investment spending.
Menilai Pembangunan Good Government Governance di Indonesia Khairudin Khairudin; Sartono Sartono; Aminah Aminah; Tina Miniawati Barusman; Afrizal Nilwan
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2023): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v14i2.3312

Abstract

Penelitian ini bertujuan untuk menilai pembangunan good government governance di Indonesia. Kualitas pembangunan good government governance dinilai menggunakan governance index yang dibangun dengan metode Principal Component Analysis meliputi prinsip demokrasi, transparansi, akuntabilitas, prinsip budaya hukum serta prinsip kewajaran dan kesetaraan. Hasil penelitian mengkonfirmasi bahwa (1) 76,47% pemerintah provinsi pembangunan good government governance pada berkualitas “baik” dan 23,53% pemerintah provinsi dengan kualitas good government governance yang “cukup baik”; (2) Provinsi Bali merupakan pemerintah provinsi di Indonesia yang terbaik dalam implementasi good governance, sedangkan Provinsi Maluku Utara merupakan provinsi terburuk untuk kualitas pelaksanaan good governance di Indonesia. Temuan ini menjadi bukti empiris pentingnya komitmen semua pihak untuk bersinergi memperkuat implementasi prinsip-prinsip good government governance.
Faktor-Faktor yang Mempengaruhi Pendapatan Asli Daerah di Daerah Sumatera Dona Apriyani; Nurdiawansyah; Khairudin; Luke Suciyati Amna
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i4.1562

Abstract

The purpose of this study is to evaluate the variables that influence local income in the Sumatra region. This study uses quantitative methods and uses explanatory research methods. The population that was the subject of this study included local income earners in all provinces of Sumatra. The type of sample used is a saturation sample, meaning all sampling units are combined into one. The secondary data used in this study were obtained from official sources, such as the official DJPK website of the Ministry of Finance. Data collection techniques involve collecting data from existing sources. Regional original income is the dependent variable in this research. Meanwhile, GRDP (Gross Regional Domestic Product), inflation and population are independent variables. This study uses classic assumptions such as heteroscedasticity, normality, multicollinearity, and autocorrelation. Multiple linear regression analysis was used to collect data. Additionally, hypothesis testing was performed using t-test and determination (R2). The results of the study show that GDPR, inflation and population have a positive and significant impact on local income in the Sumatra region. Based on the analysis carried out, it can be concluded that policies supporting increased GDPR, inflation control and good population management can contribute to increasing initial local income. Therefore, the government should develop a policy strategy capable of supporting local revenue growth in the Sumatra region.
Pengaruh Budaya Organisasi Terhadap Kinerja Karyawan Perum Bulog Kanwil Lampung Danesa Pramesya Kesuma; Khairudin
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i4.1624

Abstract

The purpose of this study is to look at how worker performance at the Perum Bulog Lampung Regional Office is affected by organizational culture. The population that is the focus of this research is all 48 employees who work at Perum Bulog Lampung Regional Office, so all of them are research objects. This research does not use a sample method, considering the limited number of employees in this company. Therefore, all 48 employees of the Perum Bulog Lampung regional office became research subjects. The data collection method in this research involves an observational approach and distribution of questionnaires via Google Form. The data obtained was then analyzed using validity, reliability, and simple linear regression tests. The research results show that organizational culture at the Lampung Regional Office does not have a significant influence on the performance of Perum Bulog employees at the Lampung Regional Office. This can be concluded from the results of the analysis, where the calculated t value (1.304) is lower than the t table value (2.013), and the significance level (0.199) is greater than 0.050. Therefore, the hypothesis (H1) in this study cannot be confirmed or supported.
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.
PENGARUH KONSERVATISME AKUNTANSI DAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA Natassya Noer Azizah; Khairudin Khairudin
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.2, September 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i2.13396

Abstract

Kualitas laba sangat penting karena kualitas informasi laba yang tersedia untuk publik mampu menunjukkan sejauh mana laba dapat mempengaruhi pengambilan keputusan dan bisa digunakan oleh investor dalam menilai suatu perusahaan. Penelian ini bertujuan untuk membuktikan secara empiris adanya pengaruh konservatisme akuntansi dan good corporate governance terhadap kualitas laba. Dalam penelitian ini terdapat 3 variabel Independen yang diuji, Konservatisme akuntansi, Komite Audit, dan Komisaris Independen. Populasi dari penelitian ini adalah perusahaan real estate dan property tahun 2018-2020. Pemilihan sampel yang digunakan yaitu purposive sampling, serta dapat memperoleh sebanyak 18 perusahaan. Penelitian ini dilakukan pada tahun 2018-2020, sehingga jumlah data dalam penelitian ini sebanyak 54 data. Metode analisis yang digunakan adalah regresi data panel. Hasil penelitian membuktikan bahwa Komite Audit berpengaruh signifikan terhadap kualitas laba perusahan real estate dan property yang terdaftar di bursa efek Indonesia periode 2018-2020. Sedangkan Konservatisme akuntansi dan Komisaris Independen tidak berpengaruh signifikan terhadap kualitas laba perusahan real estate dan property yang terdaftar di bursa efek Indonesia periode 2018-2020.
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