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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Ilmiah ESAI
Maryani Maryani
Politeknik Negeri Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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Pengembangan Model Good Governance Pemerintahan Desa Melalui Penguatan Peran Badan Permusyawaratan Desa di Kecamatan Way Sulan Kabupaten Lampung Selatan Rusmianto Rusmianto; Maryani Maryani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 2 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i2.2211

Abstract

The purpose of this study is to develop a model of village good governance through strengthening the role of the Village Consultative Body (BPD). This study uses a research and development method developed by Borg (2003) which was carried out over seven months of activities covering the stage of model development, based on data obtained through preliminary research and information gathering, designing initial models, conducting trials and validating expert teams, revising models, and producing good governance models of village governance through strengthening the role of the Village Consultative Body. The village government Good Governance model has been successfully developed through the strengthening of the Village Consultative Body (BPD) which has 4 stages, namely: the preparatory stage, the analysis phase, the implementation and implementation stage, and the reporting and output stages. The preparation phase has 3 stages starting from the selection and determination of the members of the Village Consultative Body (BPD), the orientation of the elected Village Consultative Body (BPD), and the preparation of the annual work plan of the Village Consultative Body (BPD). The analysis phase is carried out through musdes. The implementation and implementation stages have 2 stages. Starting from the discussion and ratification of village regulations, and the implementation and implementation of village regulations.
Pengaruh Perencanaan Pajak, Ukuran Perusahaan, Dan Return On Asset Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2020) Anisya Fitri Sofyanti; Rusmianto Rusmianto; Maryani Maryani
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 1 (2022): Kinerja dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i1.5998

Abstract

this study purpose to determine the effect of tax planning, firm size, and return on assets on earnings management. The population in this research is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020 with a total population of 28 companies. Sampling using the purposive sampling method, namely the selection of samples with certain criteria and obtained 13 companies that meet the criteria. The method of collecting data is through secondary data documentation in the form of annual reports of companies in the food and beverage sub-sector obtained from downloading financial reports published by www.idx.co.id. The analytical tool used is multiple linear regression with hypothesis testing, namely the F-test, T-test, and the coefficient of determination (R2) using the SPSS.V.22. Program. The results showed that partially and simultaneously Tax Planning, Firm Size, and Return On Assets had no effect on Earnings Management.Keyword : tax planning, firm size, return on asset, earning management
Pengaruh Partisipasi Masyarakat Dan Transparansi Kebijakan Terhadap Hubungan Antara Pengetahuan Badan Permusyawaratan Desa (Bpd) Tentang Anggaran Dengan Pengawasan Keuangan Desa Rusmianto Rusmianto; Maryani Maryani; Arif Makhsun
Jurnal Ilmiah ESAI Vol 12 No 1 (2018)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v12i1.1088

Abstract

The objective of this study is to know: (1) the influence of BPD Knowledge on budgets onvillage financial oversight (APBDesa); (2) the influence of interaction of Communityparticipation on the relationship between knowledge of BPD on budget and village financialoversight (APBDesa); (3) The Influence of Public Policy Transparency Interaction on therelationship between knowledge of BPD on budgets and village financial oversight(APBDesa) and (4) Influence of BPD Knowledge interaction on budget, communityparticipation, and transparency of public policy towards village financial oversight(APBDesa). This research was conducted by using the members of the Village ConsultativeBoard (BPD) villages in Waysulan Sub-district, South Lampung Regency (8 Villages) as itsobject. The hypothesis in this research was tested by using multiple analysis (multipleregression). The data processing is done with the help of SPSS statistical application.Hypothesis testing performed after multiple regression models are used free of violation ofclassical assumptions, so that the test results can be interpreted appropriately. Theconclusions can be drawn is that the knowledge of village consultative bodies (BPD) has asignificant positive effect on the level of village financial oversight, while publicparticipation, accountability, and transparency of public policy do not affect the relationshipbetween the knowledge of members of village consultative bodies (BPD) these threevariables (public participation, accountability, and transparency of public policy) directlyaffect the level of oversight of village financial management.
Metode Nilai Jual Relatif Sebagai Dasar Penentuan Harga Pokok Produk Bersama Megawati Megawati; Maryani Maryani; Rusmianto Rusmianto
Jurnal Ilmiah ESAI Vol 12 No 1 (2018)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v12i1.1090

Abstract

The objective of this study is to know: (1) the influence of BPD Knowledge on budgets onvillage financial oversight (APBDesa); (2) the influence of interaction of Communityparticipation on the relationship between knowledge of BPD on budget and village financialoversight (APBDesa); (3) The Influence of Public Policy Transparency Interaction on therelationship between knowledge of BPD on budgets and village financial oversight (APBDesa)and (4) Influence of BPD Knowledge interaction on budget, community participation, andtransparency of public policy towards village financial oversight (APBDesa). This research wasconducted by using the members of the Village Consultative Board (BPD) villages in WaysulanSub-district, South Lampung Regency (8 Villages) as its object. The hypothesis in this researchwas tested by using multiple analysis (multiple regression). The data processing is done withthe help of SPSS statistical application. Hypothesis testing performed after multiple regressionmodels are used free of violation of classical assumptions, so that the test results can beinterpreted appropriately. The conclusions can be drawn is that the knowledge of villageconsultative bodies (BPD) has a significant positive effect on the level of village financialoversight, while public participation, accountability, and transparency of public policy do notaffect the relationship between the knowledge of members of village consultative bodies (BPD)these three variables (public participation, accountability, and transparency of public policy)directly affect the level of oversight of village financial management
Metode Nilai Jual Relatif Sebagai Dasar Penentuan Harga Pokok Produk Bersama Megawati Megawati; Maryani Maryani; Rusmianto Rusmianto
Jurnal Ilmiah ESAI Vol 12 No 1 (2018)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v12i1.1103

Abstract

The objective of this study is to know: (1) the influence of BPD Knowledge on budgets on village financial oversight (APBDesa); (2) the influence of interaction of Community participation on the relationship between knowledge of BPD on budget and village financial oversight (APBDesa); (3) The Influence of Public Policy Transparency Interaction on the relationship between knowledge of BPD on budgets and village financial oversight (APBDesa) and (4) Influence of BPD Knowledge interaction on budget, community participation, and transparency of public policy towards village financial oversight (APBDesa). This research was conducted by using the members of the Village Consultative Board (BPD) villages in Waysulan Sub-district, South Lampung Regency (8 Villages) as its object. The hypothesis in this research was tested by using multiple analysis (multiple regression).  The data processing is done with the help of SPSS statistical application. Hypothesis testing performed after multiple regression models are used free of violation of classical assumptions, so that the test results can be interpreted appropriately. The conclusions can be drawn is that the knowledge of village consultative bodies (BPD) has a significant positive effect on the level of village financial oversight, while public participation, accountability, and transparency of public policy do not affect the relationship between the knowledge of members of village consultative bodies (BPD) these three variables (public participation, accountability, and transparency of public policy) directly affect the level of oversight of village financial management.Key words: Village Consultative Board (BPD), Participation, Knowledge of BPD, Village  financial supervision, Transparency.
Analisis Reaksi Pasar Modal Terhadap Perusahaan Perata Laba Dan Perusahaan Non Perata Laba Pada Perusahaan Sektor Pertanian Yang Go Publik Di Indonesia Eksa Ridwansyah; Maryani Maryani
Jurnal Ilmiah ESAI Vol 2 No 2 (2008)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v2i2.1355

Abstract

This research is to analyze market response toward profit information issued by profit averaging or non profit-averaging company.  The research was carried out through observation method.  The data used were secondary data issued by Jakarta Stock Exchange (BEJ) and Indonesian Capital Market Directory.  The variables were determined through unexpected earning and Cumulative Abnormal Return (CAR) methods. The model used in calculating expected profit was zero growth profit estimation and market expectation model.  The result of the research showed that empirically all the hypotheses proposed were not proven or rejected.  It can be concluded that the reaction of the stock exchange, as projected with abnormal return or stock trading volume between the company doing profit averaging and that of not doing, did not differ significantly.  A similar result was also obtained when the profit averaging and non profit-averaging companies were classified based on positive and negative earning surprise.  Keywords: unexpected earnings, Cumulative Abnormal Return (CAR), profit averaging.
Penentuan Sampling Audit Menggunkan Metode Monetary Unit Sampling (MUS) pada Akun Beban Operasional PT ABC oleh KAP EFG Ria Rismawati; Nurmala Nurmala; Maryani Maryani
Jurnal Ilmiah ESAI Vol 15 No 1 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i1.2396

Abstract

This study aims to find out how to determine audit sampling conducted by KAP EFG & Partners on PT ABC's 2019 income statement, especially on the operating expense account. One of the procedures implemented by the auditor is conducting a Test Of Detail (TOD), the steps used by the auditor to carry out the procedure are audit sampling using the monetary unit sampling method. The data collection method used in the preparation of this final project is a documentation method in the form of financial reports, general ledger, and journal vouchers. The data analysis method used is a quantitative method. Based on the results and discussion, the authors conclude that there are 6 items that can be sampled with the number of each item being 1 transaction with an interval of Rp. 218,963.943.
Co-Authors Anisya Fitri Sofyanti Arif Makhsun Eksa Ridwansyah Megawati Megawati Nurmala Nurmala Ria Rismawati Rusmianto Rusmianto