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All Journal Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat JURNAL PENDIDIKAN TAMBUSAI EKUITAS (Jurnal Ekonomi dan Keuangan) jurnal syntax admiration INVEST : Jurnal Inovasi Bisnis dan Akuntansi Arkus Jurnal Akuntansi dan Keuangan (JAK) Jurnal Studi Pemerintahan dan Akuntabilitas BULLET : Jurnal Multidisiplin Ilmu Jurnal Ilmiah ESAI

Sudrajat sudrajat

Fakultas Ekonomi Dan Bisnis, Universitas Lampung

Author-ID : 2833348

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences

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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SECARA MANUAL DAN DIGITAL UNTUK START UP COMPANY Citra Sukmadilaga; Sudrajat sudrajat; Uswatun Khasanah; Tri Utami Lestari; Meita candra devi; Ardian Ardian
Dharmakarya Vol 7, No 3 (2018): September
Publisher : Universitas Padjadjaran

Usaha Mikro Kecil dan Menengah (UMKM) merupakan bentuk usaha terkecil dalam dunia usaha. Bentuk ini bisa dilakukan perorangan atau berbadan hukum. Secara ketentuan perpajakan, yang dikatakan sebagai UMKM adalah usaha yang telah berjalan dan memiliki omzet setahun dibawah Rp 4,8M. Salah satu permasalahan utama yang dihadapi UMKM saat ini terkait dengan pengelolaan dan pelaporan keuangan sebagai bentuk pertanggungjawaban dan gambaran kinerja UMKM pada stakeholder. DILO (Digital Innovative Lounge) merupakan suatu badan yang dibentuk oleh TELKOM untuk mewadahi para start uplokal untuk lebih siap berkompetisi di dunia usaha. Anggota DILO merupakan start upmurni yang memiliki kompetensi di bidang Teknologi Informasi (web, game maker, pembuat font, pembuat aplikasi) dan komunitas lainnya. Melihat kondisi tersebut maka dirasakan perlu untuk melakukan pendampingan dan pelatihan pengelolaan dan penyusunan laporan keuangan pada UMKM di Bandung terutama untuk UMKM yang bergerak dibidang digital. Pelatihan ini mendasarkan pada Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil dan Menengah yang dikeluarkan oleh Ikatan Akuntan Indonesia dan berlaku efektik mulai Januari 2018

The Effect of Village Fund Management Accountability and Village Policy on Community Welfare Ujang Wahyu Utomo; Sudrajat; Fajar Gustiawaty Dewi
Arkus Vol. 8 No. 1 (2022): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v8i1.173

The village fund program aims to provide services to rural communities, maximum economic recovery, the main program of the central government according to village authority, adjustment of new village habits, and the main thing is the achievement of village community welfare. This study aims to determine the effect of village fund management accountability and village policies on community welfare. The study took place in the Tulang Bawang area by determining as many as 19 villages spread over 5 sub-districts out of 147 villages in 15 sub-districts in the Tulang Bawang district. The research variable consisted of the independent variable, namely the accountability of village fund management (X1) and village policies (X2), and the dependent variable in the form of community welfare (Y). The influence of the accountability variable for village fund management on community welfare produces a path coefficient value of 0.237 with a T-statistic of 1.349 and P values of 0.178. The influence of village policy variables on community welfare produces a path coefficient value of 0.299 with a T-statistic of 1.835 and P values of 0.067. In conclusion, accountability for the financial management of village funds does not affect the welfare of the community. Meanwhile, village policies have a positive effect on the welfare of the community in Tulang Bawang village.

PENGARUH ELEMEN GOOD GOVERNANCE TERHADAP TINGKAT KORUPSI DI ASIA TENGGARA Dinda Ayu Dizrisa; Sudrajat Sudrajat; Niken Kusumawardani
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020
Publisher : Faculty of Economics and Business

Corruption is a complex social, political and economic problem and occurs in every country with different levels. Corruption will complicate democracy and governance of a country. To overcome the problem of corruption, the government must implement good governance. This study aims to provide empirical evidence regarding the effect of elements of good governance on the level of corruption in Southeast Asia. Good governance variables are presented by six variables: voice and accountability, political stability and absence of violence / terrorism, government effectiveness, regulatory quality, rule of law and control of corruption. Meanwhile, the level of corruption is measured using the Corruption Perceptions Index (CPI). The research sample was selected using the purposive sampling method and produced a sample of 8 countries and the observation period was carried out in 2009-2018 or as many as 10 years, so the number of samples in this study were 80 samples. Corruption level data used in this study uses the Corruption Perceptions Index (Transparency International), while the good governance data used in this study uses the Worldwide Governance Indicators (World Bank). The research methodology used in this study is multiple linear regression analysis with the IBM SPSS Statistics 24 program. The results showed that the variable voice and accountability, political stability and absence of violence / terrorism, and rule of law had no effect on the level of corruption, whereas the government variable effectiveness, regulatory quality, and control of corruption affect the level of corruption.

PENGARUH STRUKTUR KEPEMILIKAN DAN TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO Wayan Swarte; Lindrianasari Lindrianasari; Tri Joko Prasetyo; Sudrajat Sudrajat; Fitra Darma
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 3 No 4 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh struktur kepemilikan dan tata kelola perusahaan terhadap pengungkapan manajemen risiko industri perbankan di Indonesia. Pengukuran variabel dependen yaitu pengungkapan manajemen risiko dalam penelitian ini mengacu pada surat edaran Bank Indonesia No 14/35/DPNP tahun 2012 tentang isi laporan tahunan bank umum dan laporan tahunan tertentu yang disampaikan kepada Bank Indonesia. Sampel yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Sampel ditentukan berdasarkan tekhnik purposive sampling sehingga diperoleh sampel sebanyak 32 perusahaan dengan 160 data obesevasi. Uji pada hipotesis dilakukan dengan regresi linier berganda. Hasil penelitian menunjukan bahwa kepemilikan manajemen berpengaruh negatif dan tidak siginifikan terhadap pengungkapan manajemen risiko, kepemilikan asing dan ukuran komite audit berpengaruh positif dan tidak signifikan, selanjutnya variabel kepemilikan publik dan ukuran komisaris independen berpengaruh positif dan signifikan terhadap pengungkapan manajemen risiko

Analisis Kecurangan Laporan Keuangan Menurut Hexagon Fraud Model Pada Perusahaan Bumn Tahun 2016-2020 Susi Mardeliani; Sudrajat; Liza Alvia
Jurnal Syntax Admiration Vol. 3 No. 7 (2022): Jurnal Syntax Admiration
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v3i7.458

Tujuan penelitian ini untuk menganalisis pengaruh stimulus yang diindikatorkan dengan target keuangan, kolusi yang diindikatorkan dengan kerja sama dengan proyek pemerintah, dan kapablitas yang diindikatorkan dengan pergantian direksi. Selanjutnya, kesempatan yang diindikatorkan dengan kualitas auditor eksternal, rasionalisasi yang diindikatorkan dengan pergantian auditor, dan arogansi yang diindikatorkan dengan dualism position terhadap indikasi kecurangan laporan keuangan menurut Hexagon Fraud Model . Sampel penelitan adalah Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Total sampel yang digunakan adalah 100 sampel dengan menggunakan metode purposive sampling. Metode analisis menggunakan Regresi Linear Berganda. .Terdapat pembaharuan dalam penelitian ini yaitu indikator kerja sama dengan proyek pemerintah ditambahkan kriteria yaitu proyek dengan nilai mencapai satu atau lebih dari satu triliun rupiah, pergantian auditor ditambahkan kriteria pergantian auditor secara voluntary, dan arogansi diindikatorkan dengan dualism position. Hasil penelitian menunjukkan bahwa target keuangan, kerja sama dengan proyek pemerintah, pergantian direksi, dan dualism position berpengaruh positif dan signifikan terhadap indikasi kecurangan laporan keuangan. Sedangkan, kualitas auditor eksternal dan pergantian auditor tidak berpengaruh terhadap indikasi kecurangan laporan keuangan.

Pengaruh Political Connection terhadap Cumulative Abnormal Return dan Trading Volume Activity pada Pemilihan Presiden 2019 Eldam Pradana; Sudrajat; Pigo Nauli; Yuliansyah Yuliansyah
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Purpose: This study aimed to identify the impact of Political Connection on Cumulative Abnormal Return (CAR) and Trading Volume Activity (TVA) for companies that associate with political figures in the presidential election of 2019. Research methodology: This study used quantitative methods, with a population of 25 companies on the Indonesian stock exchange, through daily stock prices. Result: This investigation showed no significant difference in the Cumulative Abnormal Return between before and after the announcement of the Constitutional Court. Then, there was no significance value on Trading Volume Activity and Cumulative Abnormal Return between before and after the announcement of General Election Commissions. Limitations: In this study, the limitation is observation time which is only 36 days. The number of samples is limited, which only 25 companies with the scope of research of companies that have affiliations with the winners of the 2019 general election. Contribution: This research implicates companies affiliated with politics. This is in the 2019 general election against the winners of the general election in 2019.

The Effect of Lifestyle on Student Consumptive Behavior Adinda Syahla; Sudrajat Sudrajat
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Perilaku konsumtif merupakan salah satu aktivitas seseorang dalam membeli barang dengan tidak mempertimbangkan kebutuhannya melainkan hanya keinginannya saja. Salah satu hal yang memicu perilaku konsumtif adalah gaya hidup seseorang. Gaya hidup yang tinggi dapat membuat tingkat konsumsi seseorang meningkat. Tujuan dari penelitian ini adalah untuk melihat apakah gaya hidup mempengaruhi perilaku konsumtif mahasiswa. Penelitian ini menggunakan metode kuantitatif dengan data primer dan sampel penelitian melibatkan mahasiswa jurusan Akuntansi di Universitas Lampung. Data yang telah diperoleh diolah dengan menggunakan pendekatan metode Analisis Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa gaya hidup berpengaruh positif terhadap perilaku konsumtif mahasiswa jurusan akuntansi Universitas Lampung.

The Influence of Utilizing Accounting Information Systems On Managerial Performance at BPJS Kesehatan Bandar Lampung Branch Office Aulia Gusmiarni; Sudrajat Sudrajat
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.531

High inflation in Lampung Province in the second quarter of 2022 had an impact on people's lives. This affects the priority scale of needs that must be met by the community. The Bandar Lampung BPJS Kesehatan subsidiary is one of the affected organizations. Based on the December 2022 target achievement report, it was announced that the achievement of interests was below the previously set target. As operational actors, employees play an important role in achieving goals. Having an optimal accounting information system can produce good productivity. This research was conducted at the BPJS Kesehatan Bandar Lampung branch. The method of determining the research sample is based on saturated sampling technique, where the sample is 83 employees. The questionnaire is used as a research tool, by utilizing data analysis techniques such as data quality testing, statistical testing, and hypothesis testing. The results showed that the use of accounting information systems had a positive effect on improving the management efficiency of BPJS Kesehatan employees in the Bandar Lampung branch.

Pengaruh Karakteristik Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 Bambang Catur Pambudi; S. Sudrajat; Yunia Amelia
BULLET : Jurnal Multidisiplin Ilmu Vol. 2 No. 4 (2023): BULLET : Jurnal Multidisiplin Ilmu (INPRESS)
Publisher : CV. Multi Kreasi Media

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

This study aims to analyze the influence of characteristicsfraud pentagon in indicating acts of fraudulent financial reporting in 27 Indonesian financial sector companies from 2016 to 2020. This study uses five independent variables in the form ofExternal Pressure, External Audit Quality,Change in Auditor, Change of Directors, andDualism Position as an indicatorfraud pentagon with the dependent variable of financial statement fraud. This study uses multiple linear regression analysis method. The results of the analysis obtained thatExternal Pressure, Change in Auditor, and Director Change has a positive effect on fraudulent financial reporting. However, External Audit Quality and Positional Dualism do not affect such reporting fraud.

The Phenomenon of Flypaper Effect In Regencies/Municipality in Lampung Province Sudrajat Sudrajat
Jurnal Ilmiah ESAI Vol 4 No 3 (2010)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v4i3.1341

The main objective of this research is to provide empirical proof of occurrence the influence of DAU and PAD on local expenditure in regencies/municipality in Lampung. The other objective is to examine existence of different flypaper effect, a condition when regencies/municipality give different respon in determining local expenditure based on centreal goverment transfer compared winth local revenue.This research is using multiple regression model for analyzing sample data from 10 regencies/municipality. Analyzed data is time series that consist of PAD, DAU and BD which taken from local budget and revenue report for ten years from 1998 until 2007.Result of analysis indicates that DAU influence toward BD in more significant than the influenced PAD toward BD which mean taht flypaper effect occur in all regencies/municipalities of Lampung. This situation gives the evidence taht local goverment just wait the amount of DAU received before deciding the amount of expenditure (Sukriy & Halim, 2003), so that the upcoming period of expenditure will be greater. The result of this research is merely based on statistical analysis and canâ€™t be used as sole measurement of regencies/municipalities of Lampung performance. The result still require confirmation through future researches.Â Keywords : DAU, PAD, regional budget report, flypaper effect.

Co-Authors Adinda Syahla Amelia, Yunia Ardian Ardian Aulia Gusmiarni Bambang Catur Pambudi Citra Sukmadilaga devi, Meita candra Dinda Ayu Dizrisa Eldam Pradana Fajar Gustiawaty Dewi Firma Agista Fitra Darma Lindrianasari Lindrianasari Liza Alvia Niken Kusumawardani Pigo Nauli Susi Mardeliani Tri Joko Prasetyo Tri Utami Lestari Ujang Wahyu Utomo uswatun khasanah Wayan Swarte Yenni Agustina Yuliansyah Yuliansyah

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