Article Per Year (5 Year)
p-Index From 2021 - 2026
6.937
P-Index
This Author published in this journals
All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JURNAL AKUNIDA Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Jurnal Paradigma Akuntansi Jurnal Abdi Mandala Jurnal Sosial dan Sains Innovative: Journal Of Social Science Research International Journal of Application on Economics and Business Jurnal Serina Abdimas
Lukman, Hendro
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Other

Published : 62 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 62 Documents
Search

 1   2   3   4   5 
THE ANALYSIS OF MOBILE BANKING ACCEPTANCE FOR TRADITIONAL PRIVATE BANK CUSTOMERS IN INDONESIA Rachmawati, Patricia; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.815-825

Abstract

Many banks have improved digital customer service through mobile banking, including private banks and government banks. The development of mobile banking in Indonesia is very massive, starting with the COVID-19 pandemic. However, not all customers want to take full advantage of mobile banking. This research aims to analyze the factors that influence mobile banking adoption. The subjects of this research are private customers aged over 20 years. Research that uses primary data by distributing questionnaires with the variables Perceived Usefulness and Perceived East to Use with Attitude as a mediating variable. Data collection used the convenience method and continued with the snowball method. A valid questionnaire was used by 99 respondents, then analyzed using path analysis. The research results show that perceived usefulness influences mobile banking adoption, but is different from Perceived Ease to Use. The conclusions obtained from this research indicate that customers have felt the benefits of mobile banking, but customers still need effort or are not yet comfortable in operating it. The implication of this research is that banks still have to develop mobile banking systems or applications in order to simplify mobile banking operations according to the characteristics and conditions of their customers.
FACTORS INFLUENCING CASH HOLDING IN THE NON-CYCLICAL CONSUMER INDUSTRY AFTER THE COVID-19 PANDEMIC Kurniawan, Viona; Bangun, Nurainun; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.860-870

Abstract

The COVID-19 pandemic resulted in all sectors recording negative performance in the first quarter of 2020, including the consumer goods sector. In economic uncertainty due to the COVID-19 pandemic and intense competition between companies, many company experienced a significant decline and even decided to go on insolvency because they were unable to finance their operational activities. Therefore, the availability of cash or cash holding is essential to support the company’s operational activities, and error in calculating cash holding can result in the company experiencing financial difficulties. This study aims to analize the effect of cash conversion cycle, cash flow, and leverage on cash holding in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022. The data used in this study were collected from IDX website. Analyzed data by using Eviews version 13. Sampling method used is Purposive sampling techniques. There were 47 companies met the criteria as the sample.
THE INFLUENCE OF TAXPAYER AWARENESS, TAX SANCTIONS, AND THE IMPLEMENTATION OF THE E-FILLING SYSTEM ON TAXPAYER COMPLIANCE IN MICRO, SMALL, AND MEDIUM ENTERPRISES Tanady, Annabelle Kael; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.891-901

Abstract

The objective of this research is to examine the influence of taxpayer awareness, tax sanction, and the implementation of the e-filling system on taxpayer compliance in micro, small and medium Enterprises (MSMEs). The population is all MSMEs taxpayers in DKI Jakarta. The sample was 160 MSMEs taxpayers in DKI Jakarta. The sample selection technique in this research used a questionnaire media which was then distributed using Google Form media and used a convenience sampling method sampling technique. Data was obtained using the multiple linear regression analysis method on SmartPLS 4 Software. The results of this study show that taxpayer awareness has no influence on MSMEs taxpayer compliance, whereas through tax sanctions and the implementation of the E-Filling system it could influence MSMEs taxpayer compliance.
GREEN BANKING PERFORMACE ANALYSIS: A COMPREHENSIVE REVIEW OF CIMB NIAGA’S ENVIRONMENTAL INITIATIVES Yang, Amanda; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.1037-1044

Abstract

Indonesia is known for being one of the countries that are at high risk of experiencing bad things like natural disasters because of climate change. One of the Indonesia government's initiatives in addressing this issue is to participate in the Paris Agreement, which implies the implementation of a green accounting system. The Implementing green accounting offers many benefits to organizations. At the same time, company management strongly embraces the idea of sustainability in their operations and chooses to disclose the social and economic impacts of their activities. In various sectors, including the banking industry, there is a growing emphasis on implementing green practices within their operations as part of an effort to enhance business ethics, called green banking. This research aims to analyze the development of CIMB Niaga's success in environmental management over the last six years. This study concentrates on developing sustainability implementation guidelines for financial institutions to implement green banking. The research methodology used in this research is quantitative, with two approaches, namely a qualitative perspective or paradigm. The data used consists of secondary data obtained from continuous reporting for the period 2016 to 2022. The results of this research are CIMB Niaga's implementation of green banking policies has been quite successful. These results provide recommendations for CIMB Niaga management to continue to improve the company's environmental performance. Improving the company's environmental performance shows management's commitment to carrying out CIMB Niaga activities based on the concept of sustainability.
PENGARUH POLITICAL CONNECTION DAN STRUKTUR KEPEMILIKAN TERHADAP FINANCIAL PERFORMANCE Mursalim, Stella; Lukman, Hendro
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33069

Abstract

This study aims to empirically examine the effect of Political Connection (PC), Family Ownership (FO), and Managerial Ownership (MO) on Financial Performance in Infrastructure Companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The data used are 13 companies with 52 data. The test method used in this study is logistic regression using SPSS 20 software. Based on the results of the research that has been done, it means that Political Connection, Family Ownership, and Managerial Ownership have no effect on Financial Performance. The implication of this study for political connections who are competent in the field of business concerned and that family ownership and managerial ownership can work together in improving financial performance.
Pengaruh Faktor Risiko Terhadap Initial return IPO Pada Perusahaan Yang Melakukan IPO Mulyadi, Sebastian Taniel; Lukman, Hendro; Simina, Juni
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33127

Abstract

This study attempts to assess whether internal risk, external risk, investment risk, and business risk have an impact on the first return of IPOs conducted on the Indonesia Stock Exchange between 2020 and 2021. This study used a form of purposive sampling to collect data from as many as 90 companies. Version 21 of the SPSS (Statistical Product and Service Solutions) software was used to process the data. Internal risk, external risk, and investment risk were all negative and did not have a substantial impact on the first return of an IPO, according to the results of a multiple linear regression analysis of the data. While business risk is positive and has no major effect on the IPO's initial return, business risk is positive and has no effect. The implication of this research is that every firm planning an IPO or going public must present comprehensive and precise information and underline the risk factors that investors must consider.
FAKTOR YANG MEMPENGARUHI PENGGUNAAN E-MONEY: STUDI PADA MAHASISWA UNIVERSITAS TARUMANAGARA Keegan, Kevin Kusuma; Lukman, Hendro; Simina, Juni
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33724

Abstract

The era of the industrial revolution had an impact on economic activities for the community to switch to a digital-based economy. As well as providing ease of economic activity for the community. One of them is the transition from cash to e-money. In its use e-money is influenced by factors of trust, security, convenience which is the intention of this research. The purpose of this study is to determine the effect of trust, security and convenience on the use of e-money. Subjects in this study were students. Samples were taken using simple random sampling method with a total of 80 students. Data processing techniques for descriptive analysis use the SPSS (Statistical Product and Service Solution) Application for Windows version 22.0 and Smart PLS Version 4.0. The results of this study indicate that trust has no significant effect on the use of e-money. and security have no significant effect on the use of e-money. Meanwhile, convenience has a significant effect on the use of e-money. The implication of this research is that if in this study a digital application for processing information which is easy to use, hassle- free, practical, will invite someones interest to use it.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI Sandra, Veronica; Lukman, Hendro
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33774

Abstract

This study aims to analyze the effect of prudence and growth on earnings quality with managerial ownership as a moderator in manufacturing companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) with an observation period of 2018-2021. The sample technique used is purposive sampling where the total sample after outliers is 30 companies with a total of 115 data. The analysis technique used in this study is moderating regression analysis using IBM SPSS Statistics Version 22 to process data and Microsoft Excel 2016 to collect data. The results shown in this study indicate that prudence and growth have no effect on earnings quality. Thus the role of managerial ownership as a moderator weakens the effect of prudence and growth on earnings quality. The implication of this research is that companies need to manage their CFO (Cash Flow Operations) well to improve earnings quality.
THE IMPACT OF CORPORATE GOVERNANCE AND BOARD CHARACTERISTICS TOWARD FIRM VALUE OF BUMN COMPANIES Audrey, Angela; Lukman, Hendro; Sriwati , Sriwati
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3759-3771

Abstract

Since 2014, there has been a massive increase in infrastructure development. The interesting thing about this industry is a decrease in the share price of these companies, especially state-owned companies that are mostly working on the infrastructure development. According to this phenomenon, a study was conducted to determine the effect of corporate governance and the characteristics of the board of directors on firm value which is a reflection of value of share in the market price. The characteristics of the board of directors consist of age, gender, tenure, and educational background. The audit committee, independent commissioners, and the board of commissioners are proxies for corporate governance. The data used are state-owned infrastructure companies listed on the Indonesia Stock Exchange from 2015-2022. The number of companies is 8 companies. The analysis uses multiple regression analysis, and they processed with Statistical Product and Service Solution (SPSS version 29). The results of this study indicate that the audit committee, age of directors, and educational background of directors have a significant effect on firm value. Meanwhile, the independent commissioners, board of commissioners, gender of directors, and tenure of directors do not affect firm value. The conclusion is that the role of the audit committee and the age and education of the board of directors play an important role in firm value. This study implies that the selection of the audit committee and the age and educational background of board members are the prominent focus of recruitment in a company to increase firm value.
FACTORS INFLUENCING STUDENTS’ CHOICE OF ACCOUNTING AS A MAJOR IN PEKANBARU CITY Evangeline, Justine; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3384-3391

Abstract

There has been a decline in the intention of High School students in choosing accounting as a further study recently, including in Indonesia. High school students tend to think that the field of accounting has no future and will be replaced so that their intention in entering the field of accounting decreases. This research wants to analyze the variables of Personal Characteristics, Career Perceptions, and Social Environment on Students' Intention in choosing an accounting major. The research chose students in Pekanbaru City as subjects. The research uses primary data by distributing digital questionnaires. Data collection methods use the Convenience and Snow-ball methods. Data was collected from 110 respondents and analyzed by multiple regression. The research results show that career perception does not influence students' intention in choosing an accounting major, while personal characteristics and social environment variables influence the intention of High School students in choosing accounting as a further study in university. The implication of this research is that the role of schools and universities should be clearer about accounting major. Schools and universities should convey that accounting careers are still attractive and definitely needed in the business world so that high school students can change their characteristics in choosing an accounting major.
Co-Authors Adjie, Jessica Kunta Andjelia Angelika, Shery Antoni, Gabriella Ardelia, Janice Aristie, Evelyn Audrey, Angela Aundri, Winona Fahira Breliastiti, Ririn Brian, Gilbertus Carolline, Stevanny Colette, Ashley Eugenia Daniella, Nicole Darwis, Andrea Stephanie Dra. Nurainun M.M.,Ak Bangun Elsa Imelda Erica, Erica Eugenia, Ashley Evangeline, Justine Felicia Aristie Fenny, Tara Aurellia Fricilia, Fricilia Harun, Viviani Ho, Juan Jonathan, Stevanus Juni Simina Juniati, Carolina Kabangnga, Cornelita T. R. Keegan, Kevin Kusuma Kurniawan, Viona Kusuma, Yasa Mulya Lie, irene kim Lie, Michelle Livia, Felice Maginta, Irianto Marundha, Amor Mulyadi, Sebastian Taniel Mursalim, Stella Nata, S. M. H Natasya , Friscylla Nurfakhira, Callista Patricia, Virginia Pratama, Go Cecilia Claudia Pratiwi, Arinta Rachmawati, Patricia Raditya, Raditya Randy Kuswanto Rezensky, Rosalia Sandra, Veronica Sari, Vinnetta Ratna Selvia Siawan, Resia Margareta Slamet Wahyudi Sriwati , Sriwati Susana, Rahel Susanto, Troy Washington Tanady, Annabelle Kael Tapahing, Melia Angel Verawati Verawati Vianney, Vannessa Maria Wijaya, Purnamawati Heln Wijaya, Vallery Revica Winata, Sugim WINDY WINDY Yang, Amanda Young, Amanda