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All Journal International Journal of Engineering Science and Technology Development (IJEST) International Conference on Engineering and Technology Development (ICETD) Jurnal Manajemen Magister Darmajaya Holistik Jurnal Kesehatan Jurnal Manajemen Kompeten eCo-Buss JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Impresi Indonesia Jurnal Informatika: Jurnal Pengembangan IT Jurnal Bakti Masyarakat Manajemen

Iing Lukman

Universitas Malahayati

Author-ID : 309450

Religion Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences

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PENGARUH FREE CASH FLOW, HUTANG DAN TINGKAT PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Suherman, Robi; Lukman, Iing; Kusnadi, Kusnadi
Jurnal Manajemen Magister Darmajaya Vol 1, No 02 (2015): Jurnal Manajemen Magister Darmajaya
Publisher : Jurnal Manajemen Magister Darmajaya

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Dividend payout policy has an important impact for investors and for companies that pay dividends. Determination of the distribution of dividends becomes interesting problem because it will meet the expectations of investors, on the other hand the policy is not to inhibit the growth let alone threaten the survival of the company. The size of dividends to be paid by the company depending on the dividend policy of each company, so that management considerations are needed. It is thus necessary for the management to consider factors that influence dividend policy set by the company. The objective of research the effect of free cash flow, debt and the companys growth rate to dividend policy simultaneously and partially on manufacturing companies listed in Indonesia Stock Exchange (BEI). Samples are manufacturing companies with a total sample size of 6 companies. The analytical tool used is multiple linear regression analysis.Keyword: Dividend, Policy, Growth.

Review on Economic valuation of solid waste management in Bandar Lampung, Lampung Iing Lukman; Diah Ayu Wulandari Sulistyaningrum; Taqwan Thamrin
International Conference on Engineering and Technology Development (ICETD) 2014: 3rd ICETD 2014
Publisher : Bandar Lampung University (UBL)

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The characteristics of solid waste in Bandar Lampung have not been identified yet. Then the management of solid waste is still looking for the best model and its policy. The contribution from women in the municipal solid waste management has not been adequate mainly due to its policy which has not been suitable for women. Therefore, the women have not had bargaining position in the environmental management. The research project will contribute to the household solid waste management, which directly involving mothers or women to have a role in the determining what products should be used in the daily business which environmentally friendly.

Towards Indonesian Cloud Campus Taqwan Thamrin; Iing Lukman; Dina Ika Wahyuningsih
International Conference on Engineering and Technology Development (ICETD) 2013: 2nd ICETD 2013
Publisher : Bandar Lampung University (UBL)

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Nowadays, Cloud Computing is most discussed term in business and academic environment.Cloud campus has many benefits such as accessing the file storages, e-mails, databases,educational resources, research applications and tools anywhere for faculty, administrators,staff, students and other users in university, on demand. Furthermore, cloud campus reduces universitiesâ IT complexity and cost.This paper discuss the implementation of Indonesian cloud campus and various opportunies and benefits of cloud services for universities. And suggested cloud infrastructure prototypetowards cloud campus

Model Development of Children Under Mortality Rate With Group Method of Data Handling Iing Lukman; M. N. Hassan; Noor Akma I; M. N. Sulaiman
International Journal of Engineering Science and Technology Development (IJEST) Vol 1, No 1 (2013): April
Publisher : University of Bandar Lampung (UBL)

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in this research we examine aspects of the interdependence between economic development and the use of environmental and natural resources assets from global data published by united nations. for that purpose, we use data mining techniques.data mining techniques applied in this paper were: 1) group method of data handling (gmdh), originally from engineering, introducing principles of evolution - inheritance, mutation and selection - for generating a network structure systematically to develop the automatic model, synthesis, and its validation; 2) step wise regression were also applied for some cases.data sets for this research consist of one sets integration data of air quality data and macroeconomic data of the cross-country data of world development indicator 2003 (wdi 2003). the result shows that the mortality rate of children under five years old is dependent on sanitation and water facilities obtained from gmdh results. however, the results from step-wise regression shows that mortality rate was dependent on annual deforestation, particulate matter, nationally protected area, with the big contribution was from annual deforestation.

Pengaruh January Effect, Convertible Bond, Tingkat Suku Bunga Dan Volume Perdagangan Saham Terhadap Harga Saham Pada Perusahaan Yang Terdaftar Di Indeks LQ 45 Periode 2011 – 2015 Dany Amrul Ichdan; Iing Lukman; dayu renanda shinta
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 10, No 1 (2021): VOLUME 10 NOMOR 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v10i1.4730

Stock prices are fluctuating in every company that tends to differ, this is the reason why the researcher is interested in taking the dependent variable in this research that is stock price. Because of its fluctuating nature is also the researchers want to investigate what are the factors that cause the stock price itself is fluctuating.This study aims to determine whether there is influence between January Effect, Convertible Bond, Interest Rate and Stock Trading Volume have an effect on Stock Price with Partial Test (Test t) and SimultanTest (Test F).The population of this study was taken from 45 LQ 45 Index of companies listing from 2011 to 2015 period, using Purposive Sampling method so that there are 22 companies consistently in LQ 45 Index. Data analysis method using IBM SPSS Statistiks 24 for Windows software and Microsoft Excel 2007 software.The result of this research is variable of January Effect, Interest Rate and Stock Trading Volume Has No Influence on Stock Price while Convertible Bond has significant negative influence to stock price. Based on the F test of January Effect variable, Convertible Bond, Interest Rate and Stock Trading Volume together affect the stock price.Keywords: January Effect, Convertible Bond, Interest Rate, Stock Trading Volume, Stock Price

Faktor-Faktor Yang Mempengaruhi Return Saham Pada Industri Food And Beverages Yang Terdaftar Di BEI Periode 2014-2017 lestari Wuryanti; iing lukman; alang pangestu
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 9, No 2 (2020): Volume 9 No 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v9i2.4317

Aisah, Mandala. 2016. “Pengaruh Return On Equity, Earning Per Share, Firm Size, Operating CashFlow, Terhadap Return Saham”. E-Jurnal Manajemen Unud, Vol. 5, No. 11Anjani, 2016. “Pengaruh Informasi Arus Kas, Laba Kotor, Ukuran Perusahaan, Return On Assets(ROA), dan Debt to Equity Ratio (DER) Rerhadap Return Saham”. Naskah Publikasi FakultasEkonomi dan Bisnis Universitas Muhammadiyah Surakarta.Arista, Desy, dan Mr Astohar.2012. “Analisisi Faktor-Faktor Yang Memengaruhi Return Saham(Kasus Pada Perusahaan Manufaktur Yang Go Public Di BEI Periode Tahun 2005-2009)”.Jurnal Ilmu Manajemen dan Akuntansi Terapan, Vol 3(1): Hal. 1-15.Aryaningsih, Fathoni, Harini. 2017. “Pengaruh Return On Assets (ROA), Return On Equity (ROE),Earning Per Share (EPS), Terhadap Return Saham Perusahaan Consumer Food (Food AndBeverages) Yang Terdaftar Di BEI Periode 2013-2016”. Skripsi. Mahasiswa FakultasEkonomika dan Bisnis Universitas Pandanaran, Dosen Fakultas Ekonomika dan BisnisUniversitas Pandanaran SemarangBasalama, Murni, Sumarauw. 2017. “Pengaruh Current Ratio, Debt to Equity Ratio, Return On Asset,Terhadap Return Saham Perusahaan Automotif Dan Komponen Periode 2013-2015”. JurnalEMBA Vol.5 No.2 Juni 2017, Hal. 1793–1803.Brighman, Eugene F dan Joel F. Houston.2010. “Manajemen Keuangan.” Jakarta : ErlanggaFahmi, Irham. 2012. “Pengantar Pasar Modal”. Bandung: Alfabeta.Gunadi, Kesuma 2015. “Pengaruh ROA, DER, EPS,Terhadap Return Saham Perusahaan Food AndBeverages BEI”. E-Jurnal Manajemen Unud, Vol. 4, No. 6, 2015: 1636-1647.Harahap, Sofyan Syafitri. 2007. “Analisis Kritis Atas Laporan Keuangan”. Jakarta : PT. RajaGrafindo PersadaHartono, J. (2013). “Teori Portofolio dan Analisis Investasi (Kedelapan ed.)”. Yogyakarta: BPFEYogyakartaHery. 2015. “Analisis Laporan Keuangan”. Yogyakarta: CAPS.Indonesia Stock Exchange, Laporan Keuangan Perusahaan Tercatat.dari www.idx.co.id/perusahaantercatat/laporan-keuangan-dan-tahunan/ (diakses pada 02 Januari 2019)Kasmir. 2012. “Analisis Laporan Keuangan.” Cetakan Keempat. Jakarta: PT.Raja Grafindo Persada.Kasmir. 2015. “Analisis Laporan Keuangan.” Cetakan Kedelapan. PT Rajagrafindo Persada. Jakarta

Pengaruh Sikap, Pelayanan, Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Dian Pertiwi; Iing Lukman; Indah Lia Pupsita
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 1 (2017): Volume 6 Nomor 1
Publisher : Universitas Malahayati

Income taxes are one state revenues significantly affect development in Indonesia.Taxes are one source of financing development in order to improve society. There aredifferent types of taxes to the community however, from some of which tax on land andbuilding is a type of tax and strategic potential as a source of state revenue in order to financethe implementation of government and development. This study aims to determine the effectof attitudes, Services, Awareness and Knowledge of Taxation Taxpayer Against TaxpayerCompliance In Pay Tax And Building. The analytical method used in this research is multiplelinear regression analysis using SPSS Version 20. The population in this study is a mandatoryproperty tax registered at the district office Bangko Merangin regency, Jambi. The number ofcompulsory tax on land and buildings by 5117 taxpayers in 2015. The sample in this studywere 100 respondents with incidental Sampling methods. The findings in this study indicatethat the attitude of the taxpayer, the taxpayer awareness and knowledge of taxation have asignificant impact on tax compliance in paying property taxes as well as tax service factors donot significantly influence taxpayer compliance in paying property taxes.

Analisis Pengaruh Informasi Arus Kas Terhadap Peningkatan Laba (Studi Kasus Pada Perusahaan Manufaktur Di Bursa Efek Indonesia) Armuni Jokta Mesu; Iing Lukman; Eka Sariningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 2, No 1 (2013): Volume 2 Nomor 1
Publisher : Universitas Malahayati

Consolidated cash flow is a useful reports for managers, investors, creditors and other userswhere the report can give a company's cash flows in accordance with the classification of activities.Consolidated cash flow needs to be analyzed to assess the ability of companies to generate cash so thattrust creditors, investors and other business partners can still be maintained by the company.Companies with excess cash flow will have better performance than other firms because they can takeadvantage of various opportunities that may not be acquired by other companies. The objective ofresearch in writing this essay is to determine whether there is influence between cash flow informationthat consists of operating cash flow, cash flow investing and financing cash flow to increase in profitsaround the date of publication of financial statements. Samples were manufacturing companies with atotal sample of 34 companies. The analytical tool used was multiple linear regression analysis .Theresults of this study showed that based on hypothesis testing simultaneously Fcount = 65.213> Ftable(2.92) and the p-value (0.000) <α (0.005) we can conclude that the Ha was accepted that the cash flowinformation composed of operating cash flow (X1), cash flow investment (X2) and cash flow financing(X3) significantly influences the increase in profits. Testing for the hypothesis was partially using the ttest, thus partially that the operating cash flow and financing cash flow significantly influences theincrease in profits because tcount > from ttable and the p-value was (<0.05). While the investment cashflow did not significantly affect the increase in profits because tcount < from ttable and the p-value (>0.05).Keywords: Cash Flow Information, Earnings

Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Tingkat Pendidikan, Pengalaman Kerja Dan Pelatihan Terhadap Kualitas Laporan Keuangan (SKPD Provinsi Lampung) dika octavia; Indah Lia Puspita; Iing Lukman
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 10, No 1 (2021): VOLUME 10 NOMOR 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v10i1.4626

This Study Aims To Determine The Effect Of Human Resource Competence, Use Of InformationTechnology, Level Of Education, Work Experience And Training On The Quality Of Financial Reports(SKPD Lampung Province). The Data Collection Method Used PrimaryData, The Population Of ThisStudy Were 4000 Employees From 20 SKPD Lampung Province, Which Consisted Of 100Respondents As The Sample.Based On The Results Of Data Management Using The Multiple Linear Regression Method With SPSSSoftware, It Is Proven That Human Resource Competency, Information Technology Utilization,Education Levels Have A Significant Effect On The Quality Of Financial Statements, But The WorkExperience And Training Variables Have No Effect On The Quality Of Financial Statements.Keywords:Human Resource Competence, Utilization Of Information Technology, Level Of Education,Work Experience And Training.

Pengaruh CR, ROE, dan NPM Terhadap Perubahan Laba Pada PT Timah (Persero) Tbk Tahun 2006-2010 Hanafi Hanafi; Iing Lukman; Lestari Wuryanti
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 1 (2014): Volume 3 Nomor 1
Publisher : Universitas Malahayati

Financial ratio analysis is basically because they want to know the level of profitability (profit) and the level of risk or the soundness of a company. Using comparable reports, including datatentang changes that occur in the amount of rupiah, as well as the percentage of the trend, analysts realize that the ratio of individual will assist in analyzing and interpreting the financial position of a company. The ratio describes a relationship or balance (mathematical relationship) between a certain amount by the number of others, and using the analyzer in the form of this ratio will be able to explain or give an overview to the analyzer about the good or bad things are or the financial position of a company, especially if the ratio of the compared to the comparative ratio is used as a standard Partial assay results variable X, (CR), variables X2 (NPM), X3 (ROE) has thitung> ttable Thus, for the three independent variables that exist Ho rejected and Ha accepted this means masng-masng independent variables partially have influence significant changes in earnings. Results are Simulatan Hypothesis Testing (Test F), shows that the value of F count> F table. Thus rejected Ha Ho accepted This means that there are significant effect between current ratio (CR / X1 (CR), variables X2 (NPM), X3 (ROE) simultaneously or with -Same to changes in income. The coefficient of determination (R2) pad the bottom line measure of how far the ability of the model to explain variations in the dependent variable. The coefficient of determination (R2) obtained 0.995, meaning that 99.5% profit change diperngaruhi pleb variable CR, NPM, and the remaining 0.05% are caused by other factors not included in the equation.

Co-Authors A.A. Ketut Agung Cahyawan W alang pangestu Amirus, Khoidar Aodina Latifah Khulsum Apip Alansori Armuni Jokta Mesu Arya Rama Lingga Ramadan Ayu Nursari Bambang Purwanto Cut Fitri Dany Amrul Ichdan dayu renanda shinta Diah Ayu Wulandari Sulistyaningrum Dian Febrianti Dian Pertiwi dika octavia Dina Ika Wahyuningsih Dinda Laurenza Eka Sariningsih Eka Sariningsih Emy Khikmawati Erna Listyaningsih Fredi Setiawan Hafizhah Harjiati Rahmandini Hanafi Hanafi Harmani Harmani Harmani Harun Iis Safitri Indah Lia Pupsita Indah Lia Puspita Indah Lia Puspita Irvan Baskara Lestari Wuryanti Lestari Wuryanti Lestari Wuryanti lestari Wuryanti M. N. Hassan M. N. Sulaiman Noor Akma I Rahyono Rahyono Riyanti Riyanti Samino Samino Satria Gana Albar Suherman, Robi Taqwan Thamrin tarmizi tarmizi Yuliansyah Yuliansyah Yulistia Devi

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