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All Journal Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Governors Jurnal Bakti Masyarakat Manajemen JGEN : Jurnal Pengabdian Kepada Masyarakat JIAR
Alansori, Apip
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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PENGARUH KONSERVATISME AKUNTANSI DAN KEPEMILIKAN MANAJERIAL TERHADAP ASIMETRI INFORMASI PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FARMASI PERIODE 2019-2021 Alansori, Apip; Kustina, Nani; Alfiana, Nanda
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi Rahmaniyah
Publisher : Institut Rahmaniyah Sekayu

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Abstract

This study aims to examine the effect of accounting conservatism and managerial ownershipon information asymetry. This type of research is quantitative research. The population in this study are pharmaceutical subsector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. In this study, a purposive sampling methodwas used, namely the selection of samples with predetermined criteria. Based on the purposive sampling method,the samples obtained were 27 samples from 9 pharmaceutical sub-sector companies. The analytical method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing by processing the data using SPSS version 25. The results of this study indicate that the accounting conservatism variable has no significant effect on information asymmetry and the managerial ownership variable has a significant effect on infprmation asymmetry. As well as the results pf simultaneous testing indicate that accounting conservatism and managerial ownership variables effect information asymmetry.
PENGARUH FAKTOR PSIKOLOGIS, KONSEP TRI KAYA PARISUDHA DAN PEMAHAMAN AKUNTANSI TERHADAP PENGELOLAAN KEUANGAN MAHASISWA (STUDI KASUS PADA MAHASISWA PRODI AKUNTANSI UNIVERSITAS MALAHAYATI) Alansori, Apip; Hakiki, Candra; Kurniawati, Ade
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi Rahmaniyah Vol. 8 No. 2, Juni 2025
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v8i2.431

Abstract

This research aims to examine the influence of psychological factors, the Tri Kaya Parisudha concept and understanding of accounting on student financial management Student. The data collection method in this research is primary data, namely questionnaires and observations of the research object. The data analysis technique used in this research is Multiple Linear Regression Analysis. The type of research used is quantitative descriptive. The sampling method used was random sampling with a total sample of 55 who were students of the accounting study program at Mahalayati University class of 2021-2022. The independent variables used are psychological factors, the tri kaya parisudha concept and understanding of accounting. The dependent variable used is student financial management. The data used in this research is primary data. The data analysis method used is Multiple Linear Regression. The results of this research show that the Psychological Factor variable has an influence on student financial management, the Tri Kaya Parisudha concept has no influence on student financial management, while understanding accounting has no influence on the financial management of Malahayati University Accounting Study Program students.
PENGARUH COVID-19 TERHADAP KINERJA UMKM DIMODERASI INOVASI PADA UMKM DI BANDAR LAMPUNG Listyaningsih, Erna; Sariningsih, Eka; Alansori, Apip
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i1.331

Abstract

The purpose of this study was to examine the effect of COVID-19 on MSME performance moderated by innovation. This study used the research subjects of banana chip SMEs in the Bandar Lampung banana chip center, which amounted to about 40 SMEs. Using an associative and quantitative approach, while the data was collected using a survey method, namely a questionnaire and analyzed using the Structural Equation Model (SEM) - Partial Least Square (PLS) method with Smart PLS. The results of this study found that there was a significant effect of the COVID-19 pandemic on the performance of MSMEs, but the existence of innovation did not strengthen the influence of the COVID-19 pandemic on the performance of MSMEs. This indicates that many factors affect the performance of SMEs. The increased performance of MSMEs will make a better contribution to the progress of MSMEs to be able to survive in any conditions.
Co-Authors - Mulyadi Adi Prasetyo Alfiana, Nanda Ansah, Andre Chatarina Umbul Wahyuni Eka Sariningsih Erna Listyaningsih Fahrizal, Azli hakiki, candra Hayati, Nena Ibrahim, Fauzi Iing Lukman Jarina, - Kesuma, Jusuf Puja Kurniawati, Ade Kustina, Nani Liando, April Luthfi, Muhamamad Muhammad Luthfi Mulyadi Mulyadi Mulyadi, R A Pane, Dilla Amadea Rahyono Rahyono Septiani, Eka Shomah, Muash Tantri, Leana Wijayanti, Intan Sri