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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi Multiparadigma Akuisisi : Jurnal Akuntansi IJBE (Integrated Journal of Business and Economics) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri Forum Bisnis dan Kewirausahaan Aptekmas : Jurnal Pengabdian Kepada Masyarakat Publikasi Hasil Pengabdian Kepada Masyarakat. International Journal of Economics and Management Research Asian Journal of Management, Entrepreneurship and Social Science
Fuadah, Lukluk
Jurusan Akuntansi Fakultas Ekonomi Universitas Sriwijaya, Palembang, Indonesia
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The implementation of good university governance in the state universities Wardhani, Rulyanti Susi; Taufik, Taufik; Fuadah, Luk luk; Siddik, Saadah
Jurnal Organisasi dan Manajemen Vol 15 No 1 (2019)
Publisher : LPPM Universitas Terbuka

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

Abstract

The purpose of this study was to determine the differences in the application of good university governance in South Sumatra and Bangka Belitung State Universities, while the state universities were Bangka Belitung University, Sriwijaya University, Sriwijaya State Polytechnic, Bangka Belitung Manufacturing Polytechnic. The principles of good university governance in this study are governance structure, autonomy, accountability, leadership, and transparency. Respondents from the study are structural officials in the form of questionnaires. The analysis used Friedman different test because groups of state universities that are new and long established, the results of the analysis that accountability and transparency in the application of good university governance between Bangka Belitung University and Sriwijaya University are different, unlike the Sriwijaya Polytechnic with the Bangka Belitung Manufacturing Polytechnic in the application of good university governance has no difference.
PENDAMPINGAN PENGELOLAAN PAJAK BAGI UMKM DI KOTA PALEMBANG Hidayat, Muhammad; Fuadah, Lukluk; Maryati, Sri; Khamisah, Nur; Hamzah, Ruth Samantha
Jurnal Abdimas Mandiri Vol 4, No 1
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v4i1.1045

Abstract

Kegiatan pengabdian kepada masyarakat telah kami laksanakan di Kota Palembang, Provinsi Sumatera Selatan dengan judul Pendampingan Pengelolaan Pajak Bagi UMKM di Kota Palembang, pesertanya meliputi wajib pajak pribadi dan wajib pajak badan dengan kategori UMKM yaitu wajib pajak pribadi atau wajib pajak badan yang mempunyai omset satu tahun kurang dari Rp4.800.000.000,- yang ada di Kota Palembang, baik itu yang ada di wilayah Ilir Timur, Ilir Barat maupun Seberang Ulu. Tujuan dari pengabdian ini adalah untuk menginformasikan dan membantu wajib pajak UMKM untuk mengenal maupun melaksanakan kewajiban perpajakan yang akan atau sedang mereka jalankan, sehingga diharapkan dapat meningkatkan kesadaran wajib pajak dan meningkatkan pendapatan negara. Metode pelaksanaan pengandian menggunakan metode presentasi dan pendampingan langsung di tempat usaha wajib pajak. Hasilnya dapat dilihat bahwa wajib pajak telah sadar akan kewajiban akan pelaporan pajak atas usaha yang telah mereka jalankan. Dimana ada wajib pajak yang baru mendaftarkan diri untuk mendapatkan NPWP dan wajib pajak yang akan mendaftarkan NPWPnya, dan sebagian besar kegiatan kami adalah untuk membantu menghitung dan melaporkan pajak yang harus dilaporkan oleh wajib pajak.Kata kunci : Pajak, UMKM, Pendampingan, Penerimaan Negara
Tinjauan Atas Implementasi Dalam Pengungkapan Integrated Reporting Di Indonesia Luk Luk Fuadah; Umi Kalsum
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN - SINTA 4 Vol 11 No 1 (2021): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v11i1.1407

Abstract

Paper ini menyajikan review atas penelitian yang membahas mengenai integrated reporting diIndonesia. Tujuanya adalah untuk mengindentifikasi dan memahami penelitian sebelumnya mengungkapkanhal yang penting dalam pengungkapan integrated reporting. Teori yang digunakan dari penelitian sebelumnyaadalah teori agensi, teori legitimacy, teori pemangku kepentingan, Diffusion of innovation theory, newinstitutional theory, teori sinyal, impression management theory. Metode penelitian yang digunakan adalahmetode kuantitatif dan kualitatif. Kebanyakan penelitian sebelumnya menggunakan metode kuantitatif denganregresi dibandingkan metode kualitatif dengan content analysis. Faktor-faktor yang memengaruhi inte-grated reporting antara lain anggota dewan independen, ukuran dewan, board gender, ukuran perusahaan,kepemilikan institusional, profitabilitas , kepemilikan institusional, auditor eksternal, Komite audit, rapat komiteaudit, tekanan stakeholder, Frekuensi pertemuan komite audit, proporsi komisaris independen, keahliankomite audit, kepemilikan asing yang menunjukkan hasil yang bervariasi.
PENDAMPINGAN PENGELOLAAN PAJAK BAGI UMKM DI KOTA PALEMBANG Muhammad Hidayat; Lukluk Fuadah; Sri Maryati; Nur Khamisah; Ruth Samantha Hamzah
Jurnal Abdimas Mandiri Vol 4, No 1
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v4i1.1045

Abstract

Kegiatan pengabdian kepada masyarakat telah kami laksanakan di Kota Palembang, Provinsi Sumatera Selatan dengan judul Pendampingan Pengelolaan Pajak Bagi UMKM di Kota Palembang, pesertanya meliputi wajib pajak pribadi dan wajib pajak badan dengan kategori UMKM yaitu wajib pajak pribadi atau wajib pajak badan yang mempunyai omset satu tahun kurang dari Rp4.800.000.000,- yang ada di Kota Palembang, baik itu yang ada di wilayah Ilir Timur, Ilir Barat maupun Seberang Ulu. Tujuan dari pengabdian ini adalah untuk menginformasikan dan membantu wajib pajak UMKM untuk mengenal maupun melaksanakan kewajiban perpajakan yang akan atau sedang mereka jalankan, sehingga diharapkan dapat meningkatkan kesadaran wajib pajak dan meningkatkan pendapatan negara. Metode pelaksanaan pengandian menggunakan metode presentasi dan pendampingan langsung di tempat usaha wajib pajak. Hasilnya dapat dilihat bahwa wajib pajak telah sadar akan kewajiban akan pelaporan pajak atas usaha yang telah mereka jalankan. Dimana ada wajib pajak yang baru mendaftarkan diri untuk mendapatkan NPWP dan wajib pajak yang akan mendaftarkan NPWPnya, dan sebagian besar kegiatan kami adalah untuk membantu menghitung dan melaporkan pajak yang harus dilaporkan oleh wajib pajak.Kata kunci : Pajak, UMKM, Pendampingan, Penerimaan Negara
PRAKTIK KERJA LAPANGAN DALAM PEMBELAJARAN AKUNTANSI MANAJEMEN Kencana Dewi; Lukluk Fuadah
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.789 KB) | DOI: 10.18202/jamal.2017.08.7061

Abstract

Abstrak: Praktik Kerja Lapangan dalam Pembelajaran Akuntansi Manajemen. Penelitian ini berusaha untuk menginvestigasi keefektifan praktik kerja lapangan pada mata kuliah Akuntansi Manajemen. Metode yang digunakan dalam penelitian ini adalah uji kuesioner dan analisis SWOT kepada sejumlah mahasiswa akuntansi Universitas Sriwijaya yang mengikuti program ini. Hasil penelitian menunjukkan bahwa praktik kerja lapangan memiliki urgensi bagi pengembangan kompetensi mahasiswa. Mereka lebih memahami dan dapat melihat secara langsung kondisi sebenarnya pada perusahaan manufaktur. Selain itu, praktik kerja lapangan memberikan keunggulan bagi kalangan di sekitar lingkungan pembelajaran melalui teori kognitif sosial. Abctract: Field Observation in Learning Management Accounting. This research seeks to investigate the effectiveness of field observation in management accounting courses. The method used in this study is a questionnaire test and Analisis SWOT to accounting students Sriwijaya University who follow this program. The research shows that field observation has an urgency for student competence development. They can understand the actual conditions in the manufacturing company. In addition, field observation provide an advantage to the people around the learning environment through cognitive social theory.
Good corporate governance, ethnic CEO and audit fees for manufacturing companies listed on the Indonesia stock exchange (IDX) Umi Kalsum; Luk Luk Fuadah; Rika Henda Safitri
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 1 (2021)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol25.iss1.art7

Abstract

This study aims to examine the effect of Good Corporate Governance, CEO ethnicity, and Audit Fees in Manufacturing Companies listed on Indonesia Stock Exchange within the period of 2014-2018. The independent variable used in this study is Good Corporate Governance, which is represented by the variable of the Independent Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership and CEO Ethnicity, while the dependent variable used is Audit Fee. This quantitative research employed the descriptive research method. The population in this study included manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used in this research is purposive sampling with certain criteria and 220 data were obtained from observations within the period of 2014-2018. The data were analyzed using multiple regression analysis with Statistical Package for the Social Sciences (SPSS) software by performing calculations and descriptive statistical tests, classical assumption tests, partial tests and determination coefficient tests.The results of this study indicate that Independent Commisioner, Audit Committee, Managerial Ownership, and CEO Ethnicity have a significantly positive impact on Audit Fees.
Ukuran Dewan, Ukuran Perusahaan, Leverage, Profitabilitas Berpengaruh terhadap Laporan Berkelanjutan Di Indonesia Luk Luk Fuadah; Rika Henda Safitri; Yuliani Yuliani
Akuisisi: Jurnal Akuntansi Vol 14, No 2 (2018)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v14i2.285

Abstract

Tujuan dari penelitian ini adalah untuk menguji ukuran dewan, ukuran perusahaan, leverage dan profitabilitas terhadap laporan keberlanjutan (sustainability reporting). Sampel dalam penelitian hanya berfokus pada perusahaan yang menerima penghargaan dari Indonesia Sustainability Reporting Awards (ISRA). Penelitian ini menggunakan teori agensi (agency theory) dan teori legitimasi (Legitimacy theory) dan teori stakeholder (Stakeholder theory). Temuan penelitian ini menunjukkan bahwa Ukuran perusahaan berpengaruh positif dan signifikan terhadap laporan berkelanjutan. Leverage juga berpengaruh negatif dan signifikan terhadap laporan berkelanjutan. Namun, ukuran dewan dan profitabilitas tidak signifikan berpengaruh terhadap laporan keberlanjutan. Kelemahan dari penelitian ini adalah bahwa sampel hanya berfokus pada perusahaan yang menerima ISRA, sehingga penelitian selanjutnya menggunakan lebih banyak sampel di bidang yang sama sebagai contoh sektor pertambangan untuk perusahaan listed di Bursa Efek Indonesia.Keywords:board size, company size, leverage, profitability, sustainability reporting
Factors Influencing Financial Performance Through Sustainability Reporting in Indonesia Luk Luk Fuadah; Rika Henda Safitri; Yuliani Yuliani
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 3 No. 1, March 2019
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.793 KB) | DOI: 10.29259/sijdeb.v3i1.53-72

Abstract

The study aims to examine factors influence financial performance through sustainability reporting. The sample is companies that received an Indonesia Sustainability Reporting Awards (ISRA) in 2016. This study uses secondary data from the annual report 2012-2016. The first result shows that board size and sustainability are not significant. The second and third result shows the size and leverage have a positive impact on sustainability reporting. The last result shows that sustainability reporting has a positive and significant effect on financial performance. The contributions in this study, first, it shows the mediating effect of sustainability reporting on the relationship between these factors and financial performance. Second, this study also investigates companies that received ISRA in 2016. The limitation of this study is that it focuses on companies that received the award fromISRA in 2016. Another limitation, the framework is not the best framework.
Analysis of Factors Affect to Organizational Performance in Using Accounting Information Systems Through Users Satisfaction and Integration Information Systems Anton Arisman; Lukluk Fuadah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 2, June 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.601 KB) | DOI: 10.29259/sijdeb.v1i2.167-180

Abstract

The aim of this research is to investigate the factors affecting organizational performance in using accounting information system through users satisfaction and integration information systems. The research respondents were 447 companies that listed in Indonesian Stock Exchange. The data are gathered through consensus method and in total there are 176 responses with complete data. Structural Equation Model (SEM) is used in analyzing the data and system theory is utilized in this research. The result shows that knowledge management systems and management control system have significant influence on users satisfaction and integration information systems.  Integration information system and users satisfaction has positive significant on organizational performance.  
ANALISIS PENILAIAN TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC PADA BANK UMUM SWASTA NASIONAL DEVISA YANG TERDAFTAR DI BEI Avissa Benita Elizabeth Tamba; Luk Luk Fuadah; Aryanto Aryanto
AKUNTABILITAS Vol 12, No 1 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i1.9303

Abstract

This study aims to determine the health level of National Private Foreign-Exchange Commercial Bank in 2012 to 2016 in terms of Risk profile, GCG, Earnings, Capital, and RGEC as a whole. The type of this study is evaluative research with the subject of National Private Foreign-Exchange Commercial Bank Listed On Indonesia Stock Exchange in 2012 to 2016. Data obtained through documentation techniques. Data analysis technique used is Risk-Based Bank Rating, with scope of assessment covering RGEC factors. Variable of Risk Profile measured by NPL and LDR ratios, GCG measured by self assessment from companies, Earning measured by ROA and NIM ratios, and Capital measured by CAR ratio. The results of research showed National Private Foreign-Exchange Commercial Bank in 2012 to 2016 as a whole get healthy predicate.
Co-Authors A.A. Ketut Agung Cahyawan W Andriana, Isni Anton Arisman Anton Arisman Anton Arisman Aryanto Aryanto ASPAHANI ., ASPAHANI Avissa Benita Elizabeth Tamba Burhanuddin Burhanuddin Hamzah, Ruth Samantha Hidayat, Muhammad Ima Andriyani Kalsum, Umi Kencana Dewi Khamisah, Nur Muhammad Hidayat Mukhtaruddin Mukhtarudin Mukhtarudin Novia Indri Pratiwi Rifani Akbar Sulbahri RIKA HENDA SAFITRI, RIKA Rochmawati Daud, Rochmawati Rulyanti Susi Wardhani Sa'adah Sidiq Siddik, Saadah Taufik . Yulia Saftiana Yuliani . Yuliani Yuliani Yunisvita, Yunisvita