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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Keuangan International Conference on Law, Business and Governance (ICon-LBG) Visionist Jurnal EMT KITA Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management Enrichment : Journal of Management Studies in Learning and Teaching Borneo Educational Journal (Borju) Nusantara: Jurnal Pendidikan Indonesia Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Beyond Linguistika: Journal of Linguistics and Language Education JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB)
Nurdiawansyah Nurdiawansyah
Universitas Bandar Lampung
Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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Determinasi Kinerja Bank Syariah di Indonesia Nurdiawansyah Nurdiawansyah; Herry Goenawan Soedarsa; Hepiana Patmarina; Tri Lestira Putri Warganegara; Rudi Rahmat Wijaya
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2022): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i1.2461

Abstract

kinerja keuangan berfungsi sebagai tolok ukur untuk menentukan sejauh mana suatu perusahaan telah memenuhi tujuannya. Permasalahan yang peneliti temukan ialah kecilnya nilai Return On Assets Perbankan Syariah sehingga tentunya menimbulkan fenomena bahwa perusahaan tersebut tidak mampu menghasilkan laba. Riset dilakukan dengan tujuan mengetahui dampak dari CAR, NPL, LDR dalam pengaruhnya pada ROA yang dihasilkan Bank Syariah di Indonesia tahun 2011 - 2020. Metode deskriptif diterapkan dalam riset ini dengan pendeketan kuantitatif disertai analisis secara linier yang berganda. Merujuk kepada analisis data, diindikasikan yakni tidak ditemukan dampak signifikan dari rasio CAR, NPL kepada ROA, sedangkan LDR berdampak signifikan pada ROA.
Pengaruh Faktor Internal dan Eksternal Pada Audit Delay (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Herry Goenawan Soedarsa; Nurdiawansyah NURDIAWANSYAH
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2017): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v8i2.947

Abstract

This study aims to determine and analyze the effect of firm size, profitability, solvency, auditor quality, and auditor opinion on audit delay on food and beverage companies listed on Indonesia Stock Exchange period 2013-2015. The first hypothesis proposed is firm size positively influence audit delay, second hypothesis is profitability negatively affect audit delay, third hypothesis is solvency have positive effect to audit delay, fourth hypothesis is auditor quality have negative effect to audit delay, hypothesis fifth is auditor opinion negatively affect audit delay. Audit delay measurement is based on the period between the closing date of the financial year to the date of opinion on the independent auditor's report. The sample in this research is food and beverage company listed in Indonesia Stock Exchange year 2013-2015. Sampling using purposive sampling to obtain the number of samples of 30 food and beverage companies that meet the criteria of the research sample that has been determined. Firm size measured by total asset, profitability measured by Return on Asset (ROA), solvency measured using Debt Equity Ratio (DER), auditor quality and auditor opinion measured using dummy variable. Data analysis technique is done with classical assumption test, hypothesis test using multiple linear regression analysis with SPSS 18.0 for windows. The results showed that partially firm size, profitability, solvency and auditor quality have negative effect on audit delay in food and beverage companies listed on Indonesia Stock Exchange while the auditor's opinion variable positively influence to audit delay at food and beverage company listed in Bursa Indonesia Securities.
PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP PENINGKATAN INDEKS PEMBANGUNAN MANUSIA PADA PEMERINTAH DAERAH DI PROVINSI LAMPUNG PERIODE 2013-2015 Tia Rizna Pratiwi; Nurdiawansyah Nurdiawansyah
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2019): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v10i2.1290

Abstract

Regional autonomy enacted to give local goverment the authority to increase local revenue and allocative function in local development priorities. this study purpose to determine effect of PAD and capital Expenditure on improving Human Development Index (HDI). This study was conducted in thirteen districts and two cities in the province of Lampung. This study uses budget realization report from two thousand thirteen to two thousand fifteen and HDI two thousand thirteen to two thousand fifteen obtained from auditing firm republic of indonesia province Lampung and website www.bpslampung.go.id. This research has been qualified classical assumption and test feasibility of model, proccesed by regression analysis techiques. Then test hypothesis PAD and capital expenditure showed significant positive effect on the HDI, means increased revenues and capital expenditure, will be increase HDI also. This increased is due ti the allocation of local revenue and capital expenditure has been utilized appropriately so that planned activities can be well.
Pengaruh Struktur Modal, Keputusan Investasi, dan Profitabilitas terhadap Nilai Perusahaan agus purnomo; nurdiawansyah nurdiawansyah; Indriyani puji astuti
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.v12i1.1913

Abstract

The company value is also described as the actual condition of the company, if the company value is high, investors are willing to invest in the company. The problem that the researchers found was related to company value, namely Indonesian coal companies whose profits decreased in 2018 and 2019. The reason for the decline in profits was the excess supply of coal in the global market. The purpose of this study was to determine the effect of capital structure, investment decisions and profitability of coal companies listed on the IDX on firm value. The total population obtained was 25 coal companies, and the sample selection was by purposive sampling so that the number of samples obtained was 19 companies. This study uses multiple linear regression as a technique and uses SPSS version 20. This study shows that DER has no effect on PBV, PER and ROE have an effect on PBV.
Analysis Of Effect Size Company, Profitability, And Leverage Against Social Responsibility Disclosure Of Listed Mining Industry In Indonesia Stock Exchange Period 2009-2012 Haninun HANINUN; Nurdiawansyah NURDIAWANSYAH
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2014): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i1.444

Abstract

This study aims to identify and analyze the effect of firm size , profitability and leverage on the disclosure of social responsibility in the mining industry sectors listed on the Indonesia Stock Exchange 2009-2012 . The hypothesis was first put forward in a positive effect of firm size on corporate social responsibility disclosure , the second hypothesis is the positive effect on the profitability of social responsibility disclosure , the third hypothesis is the negative effect of leverage on corporate social responsibility disclosure . Measurement of corporate social responsibility is based on the category of the Global Reporting Index (GRI) is seen in the companys annual financial statements.The sample in this study is that the mining industry is listed in Indonesia Stock Exchange 2009-2012. Sampling using purposive sampling in order to obtain a total sample of 16 mining companies that meet the criteria of the study sample set. Company size is measured by total assets , profitability measured by Return on Assets ( ROA ) , and leverage is measured using a Debt Equity Ratio ( DER ) . The technique of data analysis done with the classical assumption, hypothesis testing using multiple linear regression analysis using SPSS 18.0 for windows.The results showed that in partial firm size , profitability has positive influence on social responsibility disclosure in the mining industry are listed in the Indonesia Stock Exchange , while the variable leverage negatively affects social responsibility disclosure in the mining industry are listed in the Indonesia Stock Exchange.
Determinasi Financial Distress Pada Perusahaan Property dan Real Estate Nurdiawansyah Nurdiawansyah; Yanuarius Yanu Dharmawan; Haninun Haninun; Tri Lestira Warganegara; Sinthya Santoso5
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.v12i2.2155

Abstract

Penelitian ini bertujuan untuk menguji secara deskrptif pengaruh profitabilitas, likuiditas, dan leverage terhadap financial distress pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah seluruh perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia. Sampel penelitian dipilih dengan menggunakan metode purposive sampling dengan jumlah 24 perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dari website Bursa Efek Indonesia (BEI). Analsis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terlhadap financial distress perusahaan property dan real estate, likuiditas berpengaruh positif dan signifikan terhadap financial distress perusahaan property dan real estate, leverage berpengaruh positif dan signifikan terhadap financial distress perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia.
Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Indah Septiana; Nurdiawansyah Nurdiawansyah; Aminah Aminah; Luke Suciyati Amna; Herry Goenawan Soedarsa
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.v11i2.1524

Abstract

Dividend policy is a decision whether profits generated by a company will be distributed to shareholders as dividends or made retained earnings.The purpose of this study was to determine the factor that affect the dividend policy in the manufacture company listed in indonesia stock exchange. The population in this study is a 139 mining companies open in the Indonesia Stock Exchange (BEI). The sample selection uses a purposive sampling method in order obtain a sample of 23 companies. The analysis techique used is multiple linear regression, analysis technique used is multiple linear regression, analysis using SPSS version 20. The results of this study profitability proxied by Return On Assets has a positive and significant to Dividen Payout Ratio, Liquidity is proxied by Current Ratio negative and no significant to Dividen Payout Ratio, and Firm Size has a positive and significant to Dividend Payout Ratio
THE EFFECT OF THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE ON THE COMPANY FINANCIAL PERFORMANCE Aminah AMINAH; Nurdiawansyah Nurdiawansyah
International Conference On Law, Business and Governance (ICon-LBG) 2016: 3th IConLBG
Publisher : UBL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (842.258 KB)

Abstract

This study aims to test and analyze the effect of implementation Good Corporate Governance on the company financial performance. The population in this study is all of the companies which registered as CGPI’s canidate of 3 years period (2012-2014) and listed in Indonesian Stock Exchange. Sampling using purposive sampling in order a total sample of 11 companies that meet the criteria of the study sample set. The results showed that implementation of GCG that respresented by scoring CGPI, and measurement of the company financial performance is based on profitability ratios which is ROA, ROE, and NPM. The results showed that implementation of GCG that respresented by scoring CGPI negatively affect and insignificant on ROA. While the implementation GCG has positive effect but insignificant on ROE. On the other hand, the implementation of GCG has positive effect and significant on the performance of financial company that measured by NPM. It means that implementation of GCG don’t give a significant effect on the company financial performance.
ANALISIS PENERIMAAN PAJAK DAERAH PROVINSI LAMPUNG PADA MASA PANDEMI COVID-19 (Study Pada Badan Pendapatan Daerah Provinsi Lampung) Hesti Widi Astuti; Dian Murniati; Haninun Haninun; Nurdiawansyah Nurdiawansyah
VISIONIST Vol 10, No 1 (2021): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.095 KB) | DOI: 10.36448/jmv.v10i1.2032

Abstract

Penelitian ini bertujuan untuk mengetahui penerimaan pajak daerah Provinsi Lampung pada masa Pandemi Covid-19, menggambarkan jumlah penerimaan pajak daerah Provinsi Lampung sampai dengan Triwulan III yang mengalami penurunan dan tidak mencapai target yang telah di tetapkan untuk Tahun Anggaran 2020.Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif yaitu berupa studi kasus dan pustaka yang cenderung menggunakan analisis dan menekankan pada kedalaman data yang didapatkan oleh peneliti. Penelitian ini dilakukan karena peneliti ingin mengeksplor fenomena-fenomena, digunakan untuk meneliti pada kondisi objek alamiah, dimana peneliti adalah sebagai instrumen kunci, teknik pengumpulan data dengan triangulasi, analisis data bersifat induktif atau kualitatif, dan hasil penelitian kualitatif lebih menekankan makna daripada generalisasi. Selain itu peneliti ingin mengeksplor fenomena penerimaan pajak daerah Provinsi Lampung pada Tahun Anggaran 2020, yaitu pada masa pandemic Covid-19.Hasil penelitian ini menunjukkan bahwa penerimaan pajak daerah Provinsi Lampung pada masa Pandemi Covid-19, terdapat 3 (tiga) jenis pajak daerah yang tidak dapat mencapai target yang telah ditetapkan berdasarkan Peraturan Gubernur Lampung Nomor 1 Tahun 2020 tentang Penetapan Target Triwulan Penerimaan Pajak Daerah dan Retribusi Daerah Tahun 2020 yang disebabkan oleh berbagai faktor dan yang paling mempengaruhi karena diberlakukannya Pembatasan Sosial Berskala Besar (PSBB) yang mengakibatkan berkurangnya mobilitas masyarakat baik di wilayahnya ataupun untuk keluar daerah dan berpengaruh kepada perekonomian masyarakat, dimana banyak masyarakat yang kehilangan pekerjaan.
ANALISIS MANAJEMEN ARUS KAS DAN KEBERLANGSUNGAN USAHA UMKM DI MASA PANDEMI COVID 19 (Studi Kasus UMKM Gabovira) Robenson Robenson; Andala Rama Putra Barusman; Herry G Soedarsa; Nurdiawansyah Nurdiawansyah
VISIONIST Vol 10, No 2 (2021): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.483 KB) | DOI: 10.36448/jmv.v10i2.2225

Abstract

 Laporan arus kas (statement of cash flows) merupakan salah satu kompenen dalam laporan keuangan. Kas PSAK 2 merupakan kas-kas yang setara kas. Setara kas ialah likuid jangka panjang kriteria penuh. Manajemen kas artinya sesuatu system pengolaan industry dan perusahaan untuk mengatur arus kas dan mempertahankan likuiditas perusahaan juga. Manajer keuangan harus mampu untuk memanfaatkan ide cash dan perencanaan kas serta mengelola uang yang masuk ke perusahaan, uang yang dikeluarkan.Penelitian ini bertujuan untuk membahas apakah terdapat perbedaan manajemen arus kas UMKM Gabovira antara sebelum dan setelah pengumuman nasional Covid-19 dan apakah terdapat perbedaan keberlangsungan UMKM Gabovira antara sebelum dan setelah pengumuman nasional Covid-19.Penelitian ini menggunakan metode analisis event study (studi peristiwa). Metode event study ialah metode analisis dengan mengkaji reaksi UMKM terhadap suatu kejadian (event.Hasil riset menunjukkan bahwa terdapat perbedaan manajemen arus kas dan keberlangsungan UMKM Gabovira sebelum dan sesudah pengumuman nasional Covid-19 yang di ukur dengan menggunakan rasio keuangan. Untuk rasio likuiditas yang diproksikan dengan Current Ratio dan Quick Ratio menunjukkan keduanya terdapat perbedaan manajemen arus kas dam keberlangsungan UMKM Gabovira sebelum dan setelah pengumuman naasional Covid-19. Sedangkan rasio profitabilitas yang di ukur dengan Gross Profit Margin dan Return On Asset menghasilkan nilai yang berbeda. Gross Profit Margin menghasilkan tidak terdapat perbedaan manajamen arus kas dan keberlangsungan UMKM Gabovira sebelum dan sesudah pengumuman nasional covid 19. Sedangkan Return On Asset menghasilkan terdapat perbedaan manajamen arus kas dan keberlangsungan UMKM Gabovira sebelum dan sesudah pengumuman nasional covid 19. Dengan demikian semua rasio likuiditas yaitu Current Ratio dan Quick Ratio menyebabkan penurunan selama periode sesudah pengumuman nasional covid 19. Sedangkan untuk rasio profitabilitas yang menyebabkan penurunan langsung selama periode sesudah pengumuman nasional covid 19 hanya Return On Asset.
Co-Authors Afriyadi Cahyadi, Afriyadi Agus Purnomo Ahmad Firdaus Ahmad Paruji Alghifari Mahdi Igamo Aminah Aminah ANDALA RAMA PUTRA BARUSMAN Andika Okta Wijaya Dadang Hartabela Defrizal DEFRIZAL Deni Pranata Paulus Dian Murniati Dona Apriyani Eprina Eprina Erick Surya Dharma Eva Setiani Sugiono Pratomo5 Evi Gantyowati Hakim, Lukmanul Haninun Hepiana Patmarina Herry G Soedarsa Herry Goenawan Soedarsa Hesti Widi Astuti Indah Septiana Indriyani puji astuti Jaka Winarna Khairudin Khairudin Khairudin Khairudin Luke Suciyati Amna M. Yusuf S. Barusman Made Dino Marzuki Marzuki Maulinda Maulinda Muhammad Ardiansyah Putri Bulan Bumi Aji Rahmat Budi Redaputri, Appin Purisky Riswan RISWAN Robenson Robenson Rudi Rahmat Wijaya Saggaf, Abdullah Sindy Astuti Sinthya Santoso5 Soewito Tia Rizna Pratiwi Tri Lestira Putri Warganegara Tri Lestira Warganegara Vina Petricia Vonny Tiara Narundana Vonny Tiara Narundana Vonny Tiara Narundana Warganegara, Tri Lestira Putri Yanuar Dwi Prastyo Yanuarius Yanu Dharmawan Yoviani Yoviani