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All Journal Jurnal Aplikasi Akuntansi Jurnal Bisnis Terapan Jurnal Kewarganegaraan Jurnal Penyuluhan Pertanian Akuntansi'45 International Journal of Economics, Business and Innovation Research

Lukman Effendy

Unknown Affiliation

Author-ID : 1575041

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Articles

PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Survei Pada Perusahaan Manufaktur yang terdaftar di BEI ) Animah Animah; Lukman Effendy; Alamsyah M. Thahir; Erna Widiastuty
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

The purpose of this research is to examine the effect of corporate governance mechanisms, firm size of financial performance. The Population of this research is the company manufacturing in BEI. The sampling technique used is purposive sampling. The analytical tool used is using partial least square program. The independent variables in this research are corporate governance mechanism, firm size while the dependent variable is the performance of the financial. The result of the research shows that firm size influence to financial performance, while other variables such as corporate governance mechanisms have no effect negative to financial performance.

REAKSI PASAR MODAL INDONESIA TERHADAP PENGUMUMAN RESHUFFLE KABINET INDONESIA MAJU JILID I DAN II Made Aditya Budastra; Lukman Effendy; Robith Hudaya; I Ketut Budastra
Jurnal Bisnis Terapan Vol. 6 No. 1 (2022): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v6i1.4792

This study aims to see whether or not there is a market reaction when information about the Indonesian Maju Cabinet reshuffle volumes I and II is circulated in the Indonesian capital market. This study use event study methods. Data analysis was carried out through different tests. The sample used is financial sector in Indonesia Stock Exchange. The variables used to measure market reaction is average abnormal return (AAR) and average trading volume activity (ATVA). The results of this study found that there is no significant difference in AAR and ATVA between before and after the event, both in the Indonesia Maju Cabinet reshuffle event Volume I and Volume II, which indicates that the two events are not contain information that is sufficiently informative to influence the market.

PARTISIPASI ANGGOTA DALAM MENINGKATKAN KEMAMPUAN KELOMPOK TANI DI KELURAHAN EKA MARGA, LUBUK LINGGAU Lukman Effendy; Thopan Thopan
Jurnal Penyuluhan Pertanian Vol 7 No 2 (2012)
Publisher : Politeknik Pembangunan Pertanian Bogor

The research about memberâ€™s participation to increase farmer group ability, has been done at farmer group in Eka Marga sub-district, Lubuk Linggau. The aim of this research is to know members participation level to increase group ability and function. Collecting data uses questionnaire with direct interview technique decides 57 person as respondents from six farmers groups. Descriptif Analisys and statistical analisys konkordasi kendall W uses in this researh. The result showed that level of memberâ€™s participation to increase group ability is lowest especialy for decision making. The ability of members to carry out group function is midle average. Group members ability is lowest to carry out production unit and learn class group function.

STRATEGI PENYELENGGARAAN PROGRAM PENDIDIKAN PROFESI PENYULUHAN PERTANIAN DI STPP BOGOR Yoyon Haryanto; Soesilo Wibowo; Lukman Effendy
Jurnal Penyuluhan Pertanian Vol 8 No 2 (2013)
Publisher : Politeknik Pembangunan Pertanian Bogor

Professional certification of agricultural extension workers than can be done through assessment. Competency assessment test can also be carried out through the professional education program. Professional education for agricultural extension officers was possible organized by STPP remember three things: (a) STPP is a college official, who can organize professional education in accordance with law number 20 of 2003 on national education system; (b) Agricultural extension college as the government regulation number 14 of 2010 can be transferred as a extension college official with professional education program after the Bachelor program or Diploma; and (c) Profession agricultural extension, made possible after the issuance of law number 16 of 2006 on agricultural extension system fisheries and forestry. The research goal is to identify the weaknesses, strengths, opportunities and challenges faced in the implementation of STPP and professional education counseling and determine appropriate strategies in agricultural extension education profession by STPP. This study used SWOT analysis approach. Number of samples for alumni and policy makers in the area as many as 152 people and 17 persons from the faculty so that the total number of respondents was 169 people. Based on the results of this research is that the operational activities that will be implemented should optimally utilize the entire power of the STPP and transformation process to achieve a distinctive competence and operational objectives STPP. A very useful indicator ideate operational strategy are: (a) Commitment to existing activities within the scope of STPP; (b) Conditions STPP current and planned ; (c) Transformation of the activities of the organization that is able to transform inputs into value-added output; and (d) Distinctive competence is owned STPP specific capabilities to generate added value through a transformational process and support the overall goals of STPP. Conclusion This is a strategy for organizing fieldwork education Professional Studies Program Strategy Agricultural Extension is SO (StrengthOpportunities).

KARAKTERISTIK LINGKUNGAN, MOTIVASI KERJA DAN KOMPETENSI PHT PENYULUH PERTANIAN SWADAYA SERTA PENGARUHNYA PADA KINERJA DALAM DIFUSI PHT DI SENTRA PRODUKSI SAYURAN CIANJUR DAN BANDUNG Nawangwulan Widyastuti; Lukman Effendy
Jurnal Penyuluhan Pertanian Vol 7 No 1 (2012)
Publisher : Politeknik Pembangunan Pertanian Bogor

The aims of this research are: (1) To explain the effect of environment characteristic, motivation and competency of the work to performance of voluntary extension worker in the diffusion of Integrated Pest Management (IPM) in district of Cianjur and Bandung (2) To explain the relationship of environment characteristic, motivation, competency of the work and performance of voluntary extension worker in the diffusion of Integrated Pest Management in district of Cianjur and Bandung. This research was carried out in May through November 2010. Result of this research showed that: (1) Environment characteristic and competency of IPM gives significant effect on the work of voluntary extension worker in the dissemination IPM in Cianjur and Bandung district. Environment characteristic was represented by community perception on the role of voluntary extension worker and support of local informal leader. Competency of IPM was manifested by the ability to anticipate and to prevent the attack of pest. Work motivation of voluntary extension worker provide in significantly on the performance to indicators which can be use to evaluate work motivation are reward and willingness achieve best (2) Environment characteristic and competency IPM show strong relationship in the influence of performance of voluntary extension worker.

Determinasi Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility (CSR) Tinjauan Pada Perusahaan Perbankan di Indonesia Lukman Effendy; Zuhroyul; Isnaini Isnawati
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Abstrak Penelitian ini bertujuan untuk menguji determinasi Corporate Governance yang diproksikan oleh Dewan Komisaris Independen, Komite Audit, dan Kepemilikan Institusional dan ukuran perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Perbankan di Indonesia. Sampel pada penelitian ini ditentukan menggunakan metode purposive sampling dengan kriteria Perusahaan Perbankan Konvensional yang terdaftar di Bursa Efek Indonesia tahun 2017–2019. Perbankan yang melakukan Corporate Social Responsibility (CSR) selama periode penelitian 2017-2019 dan yang menyajikan data-data yang dibutuhkan dalam penelitian ini selama periode 2017–2019, sehingga didapatkan sampel pada penelitian ini sebanyak 22 perusahaan. Regresi data panel dipergunakan dengan mempergunakan program Stata 14.2. Hasil penelitian menunjukkan bahwa hanya ukuran perusahaan yang berpengaruh positif terhadap pengungkapan CSR, sedangkan variabel Dewan komisaris independen, komite audit, dan kepemilikan institusional tidak berpengaruh terhadap pengungkapan CSR. Kata Kunci: Dewan Komisaris Independen, Komite Audit, Kepemilikan Insitusional, Ukuran Perusahaan, Regresi Data Panel, Pengungkapan Corporate Social Responsibility (CSR)

TRANSPARANSI PEMERINTAH DESA TERHADAP PENGELOLAAN DANA DESA (STUDI KASUS: DESA TAMANSARI KABUPATEN LOMBOK BARAT) Mayani, Kinanti Azzahara; Lukman Effendy; Nurabiah Nurabiah
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.550

Dana Desa adalah dana yang dialokasikan dalam APBN digunakan oleh pemerintah desa disetiap kegiatannya seperti untuk mengatur kebutuhan dan prioritas desa. Menurut Permendagri Nomor 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa menyebutkan bahwa keuangan desa harus dikelola berdasarkan asas transparansi. Transparansi dapat diartikan penyampaian informasi oleh pemerintah desa kepada masyarakat dalam rangka pertanggungjawaban pemerintah. Peneliti tertarik melakukan penelitian di desa Taman Sari karena memiliki wilayah yang cukup luas dengan jumlah dusun 14 dusun pada tahun 2021. Oleh karena itu, peneliti ingin melakukan penelitian pengelolaan dana desa di Desa Taman Sari Kecamatan Gunungsari Kabupaten Lombok Barat. Peneliti menggunakan penelitian deskriptif dengan pendekatan kualitatif. Tahap pengelolaan keuangan desa mulai dari Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan, dan Pertanggungjawaban. Hasil penelitian menunjukkan bahwa Pemerintah Desa Taman Sari cukup transparan dalam pengelolaan dana desa secara offline namun proses transparansi secara daring/online masih belum cukup. Pemerintah desa belum memiliki website dalam proses penyampaian informasi kepada masyarakat.

Greenhouse Gas Emission Disclosure and Company Size on Operational Performance Zuhrotul Isnaini; Lukman Effendy; Wahidatul Husnaini
International Journal of Economics, Business and Innovation Research Vol. 4 No. 02 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

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

This study aims to examine the effect of Greenhouse gas emissions (GHG) and firm size on operation performance. The sample for this study was determined using purposive sampling with the criterion of manufacturing companies that disclose GRK. There were 37 sample companies for 3 years, namely 2019-2020. This study uses multiple regression using SPSS 26. The results of this study found that the disclosure of greenhouse gas emissions did not affect the operation performance but the size of the company affected the operation performance. The results of this study are expected to add to the literature and can be used by stakeholders who need this information as material for decision.

Co-Authors Alamsyah M. Thahir Animah Animah ERNA WIDIASTUTY Haryanto, Yoyon I Ketut Budastra Isnaini Isnawati Made Aditya Budastra Mayani, Kinanti Azzahara Nawangwulan Widyastuti Nurabiah Robith Hudaya Soesilo Wibowo Thopan Thopan Wahidatul Husnaini Zuhrotul Isnaini Zuhroyul

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