Article Per Year (5 Year)
p-Index From 2019 - 2024
1.556
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis Binus Business Review Jurnal Ilmiah Akuntansi Rahmaniyah eCo-Buss JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) NEAR: Jurnal Pengabdian kepada Masyarakat
Eka Sariningsih
Faculty Of Economic, Universitas Malahayati, Indonesia
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Nursing Public Health Social Sciences Transportation Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, PROFESIONALISME SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL (STUDI KASUS PADA SKPD KABUPATEN PESAWARAN) Ferin Annisa; Eka Sariningsih; Muhammad Luthfi
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.782 KB) | DOI: 10.51877/jiar.v3i2.149

Abstract

Managerial Performance, namely the work units of public organizations are expected to create a conducive work environment by integrating the leadership capabilities and abilities of subordinates. The purpose of this study was to determine how much influence budgeting participation, clarity of budget targets, professionalism of human resources, organizational commitment and work motivation on managerial performance. Data was collected by Purposive Sampling, with a sample of 96 respondents involved in budgeting. The analysis technique used is the Partial Least Square (PLS) model. The test results show that the partial hypothesis of budgeting participation, professionalism of human resources, organizational commitment and work motivation have an influence on managerial performance. While the clarity of the budget target does not affect managerial performance. The result of the determination coefficient test (R2) is around 0.611.
Stock Market Reaction to Indonesia Presidential and Legislative Election Erna Listyaningsih; Eka Sariningsih; Ritali Mudrikah
Binus Business Review Vol. 11 No. 2 (2020): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v11i2.6302

Abstract

The research investigated the reaction to Jakarta Islamic Index (JII) stocks around the Indonesia Presidential and Legislative Election in 2019. It was the first time that the election of the president and legislative assembly was held on the same day in Indonesia. The sample used was 30 stocks of JII. The event study methodology was conducted on this issue. The results show a significant positive abnormal return on the tenth day before the event and the seventh day after the event. From the liquidity, it is found that this event has a strong effect on Trading Volume Activity (TVA) of JII stocks surrounding the event. Additionally, another liquidity proxy, namely bid-ask spread, has the same result by experiencing a significant positive difference before and after the event. These results indicate that the information on the event is sufficient to influence the price, TVA, and size of the bid-ask spread of JII stock.
Fraud Orderan Transportasi Berbasis Online Pada PT. Gojek Bandar Lampung Yuli ana; Eka Sariningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 8, No 2 (2019): Volume 8 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jeram.v8i2.2615

Abstract

Teknologi yang makin berkembang memberikan peluang bagi bisnis transfortasi secara onlinediantaranya PT Gojek. Tidak ada suatu sistem yang sempurna, sistem gojek dimana masih memilikikelemahan dalam sistem orderan, sering terjadi kecurangan yang dilakukan para driver dankonsumen,pemberian reward tidak hanya berdampak positif tetapi juga berdampak negatif untuk paradriver. Reward yang menggiurkan membuat para driver melakukan orderan sendiri yang seolah-olahada konsumen yang memesan,atau kecurangan yang dilakukan konsumen seperti oderan fiktif, yangterjadi karena adanya kesepakatan antara driver dan Konsumen.Penelitian ini bertujuan untuk mengetahui berapa rata –rata kecurangan ( froud) orderanberdasarkan tekanan, peluang dan berdasarkan kompetensi . Pengujian dilakukan menggunakan taknikmetode rata-rata. Pengambilan sampel dilakukan dengan menggunakan rumus sloven sebanyak 100sampel driver Gojek PT. Gojek di Bandar lampung.Hasil penelitian menunjukkan : 1). Rata-rata kecurangan ( froud) berdasarkantekanan(pressure) dalam penelitian ini menyatakan bahwa tekanan (pressure) Fraud Orderan PadaTransportasi Berbasis Online .rata –rata diperoleh sebesar 9,87, 2) Rata-rata kecurangan ( froud)berdasarkan Peluang (Opportunity) diperoleh sebesar 10,247, 3) Rata-rata kecurangan Berdasarkankompetensi (Comptence) rata- rata diperoleh sebesar 10,465.Kata Kunci : Kecurangan, Tekanan, Peluang dan Kompetensi.
Pengaruh Total Quality Management, teknologi dan budaya organisasi terhadap kinerja manajerial Apip Alansori; Erna Listyaningsih; Yuliansyah Yuliansyah; Iing Lukman; Eka Sariningsih
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 2 (2021): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i2.204

Abstract

Purpose: To find out how much influence the managerial performance has in managing MSMEs and how capable it is in implementing Total Quality Management, technology and organizational culture in increasing MSMEs income. Research methodology: This research is a qualitative research with a case study approach. The data survey method used was research using probability sampling, Partial Least Square (PLS), Average Variance Extracted (AVE, Coefficient of Determination and Path Coefficient Test and Banana Chips MSME on Street Pagar Alam Bandar Lampung. Results: Total Quality Management, technology, and organizational culture simultaneously have a significant influence on managerial performance. Limitations: Time and number of research samples. Contribution: In the MSMEs environment, the natural fence road in Bandar Lampung and local government related to MSMEs Keywords: Total Quality Management, Technology, Organizational culture, Managerial performance, MSMEs
COVID-19 Pandemic on MSMEs in Bandar Lampung Yuliansyah Yuliansyah; Erna Listyaningsih; Eka Sariningsih; Wiewiek Indriani
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i02.p07

Abstract

The COVID-19 pandemic has an impact on the global economy, including MSMEs. The purpose of this study was to determine the impact of COVID-19 on the financial performance and labor of MSMEs in the Bandar Lampung banana chip center, as well as the impact of labor on financial performance and labor as an intervening factor. The data collected were analyzed using Partial Least Square. It was found that the COVID-19 pandemic had an impact on financial performance and labor. Additionally, labor had an influence on financial performance. The main strength in this study is the discovery of direct and indirect effects of the COVID-19 pandemic on financial performance, with labor acting as an intervening variable between the COVID-19 pandemic and financial performance. This finding implies that people are used to the new normal life namely by carrying out routine activities while implementing health precautions to avoid the COVID-19 transmission. Keywords: COVID-19 pandemic, the effect of COVID-19 pandemic, MSME
Factors Affecting Internal Auditor Performance Eka Sariningsih; Iing Lukman; Yulistia Devi; Iis Safitri
eCo-Buss Vol. 5 No. 3 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i3.718

Abstract

This study aims to determine the impact of control position, self-efficacy, role conflict, and time-budget pressure on auditor performance in BPKP's Lampung provincial representative office. This research is a quantitative research and has the nature of raw data. The data collection technique used in this study was the distribution of questionnaires. The population in this study included auditors working in the BPKP's Lampung provincial office, up to 75 auditors. The sample of this study is determined by census method or saturation sampling method, that is, all members of the population are used as samples. The data analysis method of this study used SPSS version 26 program for multiple linear regression analysis. performance at the same time. Partially, the variables of inspection location, self-efficacy, and time-budget pressure had a significant effect on auditor performance, while the variable role conflict had no effect on auditor performance in the BPKP representatif office in Lampung Province.
Pemanfaatan Media Sosial Sebagai Sarana Promosi Dan Pemasaran Bagi UMKM Kemiri Kelurahan Sumber Agung Bandar Lampung Indah Lia Puspita; Hardini Ariningrum; Eka Sariningsih; Apip Alansori; Tina Setia Wati Dewi
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2023): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v3i1.1020

Abstract

UMKM merupakan salah satu pilar terpenting dalam perekonomian Indonesia. Berdasarkan data Kementerian Koperasi dan UMKM, jumlah UMKM saat ini sudah mencapai 64 juta yang masih dihadapkan pada berbagai tantangan seperti akses pembiayaan, akses pasar hingga teknologi informasi yang memadai. UMKM menjadi salah satu prioritas nasional mengingat besarnya potensi dan kehebatannya dalam menghadapi krisis ekonomi, membantu penyerapan tenaga kerja, dan sebagai motor pertumbuhan ekonomi nasional. Kegiatan Pengabdian masyarakt ini bertujuan untuk meningkatkan pemasaran melalui media sosial melalui pemberdayaan salah satu UMKM Kemiri di wilayah Desa Sumber Agung Bandar Lampung. UMKM Kemiri yang masih menggunakan sistem konvensional dalam proses produksi, promosi dan pemasaran produknya sehingga hasil penjualan dirasa belum optimal serta terbatasnya jangkauan promosi produk mereka karena promosi masih dilakukan dengan cara mouth to mouth. Kegiatan ini berkontribusi untuk membuka wawasan dan pengetahuan pentingnya memanfaatkan media sosial didalam mempromosikan dan memasarkan suatu produk sehingga pelaku UMKM Kemiri dapat meningkatkan penjualan, menghemat biaya, dan memperluas pangsa pasarnya
The Effect of Audit Opinion, Reputation of Kap, Auditors and Audit Committee on the Timeliness of Financial Reports Eka Sariningsih; Yuliana Yuliana; Iing Lukman; Hani Safitri
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.1005

Abstract

The purpose of this study is to examine the impact of audit opinions, the reputation of KAPs, auditors, and audit committees on the timeliness of financial reporting in manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. in this study the sampling technique used purposive sampling. The sample for this research is 135 data from 45 manufacturing companies in the basic and chemical industry sectors that are registered and submitting financial reports on the IDX for the 2019-2021 period. The analysis technique for testing is logistic regression. The finding is reveal that audit opinion, and KAP reputation has a positive and significant effect on the timeliness of financial reporting, while the auditor and audit committee have no significant effect on the timeliness of financial reports.
Co-Authors Apip Alansori Erna Listyaningsih Ferin Annisa Hani Safitri hardini ariningrum Iing Lukman Iing Lukman Iis Safitri Indah Lia Puspita Muhammad Luthfi Ritali Mudrikah Tina Setia Wati Dewi Wiewiek Indriani Yuli ana Yuliana Yuliana Yuliansyah Yuliansyah Yuliansyah Yuliansyah Yulistia Devi