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All Journal Jurnal Akuntansi dan Keuangan Journal of Accounting Science Jurnal Akuntansi dan Keuangan (JAK) International Journal of Education, Social Studies, And Management (IJESSM) Prosiding Konferensi Nasional PKM-CSR Aptekmas : Jurnal Pengabdian Kepada Masyarakat Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Studi Pemerintahan dan Akuntabilitas Jurnal Pengabdian Masyarakat International Journal of Economics, Business and Innovation Research Research of Economics and Business

Nauli, Pigo

Universitas Lampung

Author-ID : 2045611

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Pengaruh Proses Reviu Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Aan Juanda; Pigo Nauli
Jurnal Akuntansi dan Keuangan (JAK) Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018
Publisher : Faculty of Economics and Business

This study aimes to determine the effect of financial statements review on the quality of local financial statement reports with an understanding of the goverment accounting standards as a moderation variable. This research is a quantitative research, with survey method conducted through questionnaire. The population in this study are all inspectorate in all regions of the Province of Lampung. Respondents in this study are all functional officers and other officials who are members of the Review team at each inspectorate at all regions in Lampung Province. The result of data analysis shows that the process of review for local government financial statements has a positive effect on the quality of local government financial reports, and an understanding of the government accounting standards by APIP did not moderate the relationship between the review process with the quality of local government financial reports

PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA BPR DI KOTA BANDAR LAMPUNG anggun novita sari; Reni Oktavia; Pigo Nauli
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020
Publisher : Faculty of Economics and Business

BPR face difficulties with the high ratio of non-performing loans and competition for peer-to-peer landing online or financial technology (fintech) which was published in CNBC Indonesia. To survive in the sphere of intense business competition, where in the future there will be many digital economic developments, the emergence of products that are increasingly integrated in various financial companies, business must be able to create flexible and innovative business conditions, and must also consider external factors of their business. It must also be followed by technological developments in order to survive and be able to compete in global competition. The high competitiveness created by a business actor can be achieved in one way, which is by increasing managerial performance. This study aims to analyze the influence of the characteristics of management accounting information systems on the managerial performance of rural banks. This study uses primary data using a survey method by giving questionnaires to operational managers of BPR in the city of Bandar Lampung. Based on the research results, it is known that broadscape, timeliness, aggregation, integration significantly and positively affect managerial performance

ANALISIS KELAYAKAN INVESTASI PENAMBAHAN SETORAN MODAL PEMERINTAH KOTA XYZ PADA PT BANK LAMPUNG Neny Desriani; Pigo Nauli
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

This study aims to measure the value of investment is ideal amount and feasible to invest by Government City XYZ to PT Bank Lampung. The methods used in this study is ratio analysis and investment faeasibility analysis (Payback Period, Net Present Value, Internal Rate of Return, Profitability Index). The result of this study indicate that investment the results of this study indicate that the investment made by the XYZ city government was feasible in a certain amount.

PENGARUH KOMPENSASI DAN KEPUASAN KERJA TERHADAP KEINGINAN UNTUK PINDAH DARI PERUSAHAAN (Studi Kasus pada Dealer di Bandarlampung) Tika Zelin Fitriyana; Fajar Gustiawaty Dewi; Pigo Nauli
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021
Publisher : Faculty of Economics and Business

Turnover can also be defined as the movement of workers out of the organization. Turnover refers to the final reality faced by an organization in the form of the number of employees who leave the organization in a certain period, while the desire of employees to move (turnover intentions) refers to the results of individual evaluations regarding the continuation of relationships with the organization that have not been manifested in definite actions to leave the organization. This study aims to determine the effect of Financial Compensation on Turnover Intention, Knowing the effect of Non-Financial Compensation on Turnover Intention and Knowing the effect of Job Satisfaction on Turnover Intention. In this study, sample selection was carried out using purposive sampling method. The purposive sampling method is a sampling technique with certain considerations. The sample in the study was selected using purposive sampling and obtained 65 samples. Based on the research results, financial compensation has no significant positive effect on the dependent variable, namely Turnover intention (Y), non-financial compensation has no effect on the dependent variable, namely Turnover intention (Y) and Job Satisfaction has no effect on the dependent variable, namely Turnover intention.

TEKNIK PEMASARAN SABUN CAIR CUCI PIRING CHEMLIGHT BERBASIS ONLINE DI DESA FAJAR BARU LAMPUNG SELATAN Ni Lu Gede Juliasih; Pigo Nauli; Nurhasanah Nurhasanah; Agung Abadi Kiswandono
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 3 No 1 (2020): APTEKMAS Volume 3 Nomor 1 2020
Publisher : Politeknik Negeri Sriwijaya

The strategic location of Desa Fajar Baru gives an opportunity for expanding the entrepreurship in profitable business of liquid soap called chemlight. The mother’s society named PKK Desa Fajar baru accompanied by the Unila Community Team through Unila's DIPA BLU 2016 and 2018 has succeeded in production of Chemlight brand, although it has still produce a simple and based on orders liquid soap. Poorly management in production and sales has an impact of reduction in the profit. Through the community service activities, couching has been made in making production house and online-based marketing (websites and android applications) without leaving conventional systems. The results showed that there was an increase in the knowledge of participants in terms of online marketing of chemlight soap by up to 40%, therefore, this online-based marketing became a trigger for increasing people's welfare.

Pendampingan Pembuatan Produk Handsanitizer Berbasis Alkohol Pada Kelompok Pkk Desa Fajar Baru Agung Abadi Kiswandono; Nurhasanah Nurhasanah; Pigo Nauli; Rizky Prabowo
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 3 (2020): Peran Perguruan Tinggi dan Dunia Usaha Dalam Pemberdayaan Masyarakat Untuk Menyongsong
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Kedekatan dengan lembaga pendidikan SLTA, PTN maupun PTS seperti Universitas Lampung, UIN Bandar Lampung, Universitas Bandar Lampung (UBL) dan kedekatan dengan pusat bisnis, yakni pasar tradisional untung, minimarket dan kuliner malam memberikan peluang kepada masyarakat Desa Fajar Baru untuk dapat meningkatkan wirusaha. Produk-produk skala rumah tangga yang mempunyai peluang untuk dapat dikembangkan salah satunya adalah handsanitizer. Pada kondisi saat ini, dimana pandemi corona virus dieases (covid) 19 terus meluas, maka penggunaan handsanitizer sangat dibutuhkan sekali oleh masyarakat karena produk tersebut dapat memutus penyebaran covid 19. Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah pendampingan kepada kelompok mitra, yaitu PKK Desa Fajar Baru dalam bentuk pelatihan dan pendampingan pembuatan produk handsanitizer berbasis alkohol. Bentuk kegiatan yang dilakukan adalah pendampingan, pelatihan, dan praktek. Hasil dari pelatihan dan pendampingan kepada kelompok mitra adalah keterampilan dan pengetahuan dalam pembuatan produk handsanitizer. Evaluasi kegiatan dilakukan dengan pengukuran terhadap pencapaian tujuan instruksional khusus dari kegiatan yang dilaksanakan dengan parameter pengukuran menggunakan pretest dan posttest untuk mengetahui Pengetahuan umum peserta tentang pembuatan dan fungsi handsanitizer, bahan baku untuk pembuatan dan merk produk. Hasil evaluasi menunjukkan bahwa pengetahuan mitra mengalami kenaikan rata-rata dari 36,0 menjadi 85,5% setelah mengikuti kegiatan pengabdian masyarakat tentang pembuatan handsanitizer.

Pengaruh Political Visibility, Profitabilitas, Dan Leverage Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Industri Pertambangan Yang Terdaftar Di Bei Tahun 2016-2018) Salma Karina Seputra; Fitra Dharma; Pigo Nauli; Lindrianasari Lindrianasari
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2022): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i2.2744

The purpose of this study was to analyze the effect of company size and number of employees proxies for Political Visibility, Return on Assets (ROA) intermediaries for Profitability, Debt to Equity Ratio (DER) intermediaries for Leverage on Corporate Social Responsibility (CSR) exposures. The thing in this review is a mining organization recorded on the Indonesia Stock Exchange (IDX) in 2016-2018. The example in this study was taken involving purposive examining strategy to acquire an example of 29 organizations. Information examination utilizing numerous direct relapse investigation strategy with the assistance of the IBM SPSS Statistics 20 program. The outcomes showed that organization size and benefit factors genuinely huge beneficial outcome on corporate social obligation revelation, while the number of employees and leverage variables statistically had no positive and insignificant effect. on the disclosure of corporate social responsibility.

Pengaruh akuntabilitas dan budaya organisasi terhadap kinerja organisasi pada rumah sakit swasta kota Bandar Lampung Putri Zaviera Azzahra; Yuliansyah Yuliansyah; Pigo Nauli
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Purpose: This study aimed to provide empirical evidence of the effect of accountability and organizational culture on organizational performance at the private hospitals in Bandar Lampung. Research methodology: The population in this study were all employees at the head of a private hospital in Bandar Lampung, quantitative methods, SPSS applications, information retrieval techniques using questionnaires, and a sample of 93 respondent. Methods of data analysis using multiple regression with the T-test as a hypothesis test. Results: This study shows empirical evidence that the accountability variables and organizational culture positively influence organizational performance, either partially or simultaneously. Limitations: The sample of this study only includes about 93 employees who are equivalent to middle-level managers at private hospitals in Bandar Lampung Contribution: This research can provide important information on accountability and organizational culture towards the hospital and related organization or institutions.

Pengaruh Political Connection terhadap Cumulative Abnormal Return dan Trading Volume Activity pada Pemilihan Presiden 2019 Eldam Pradana; Sudrajat; Pigo Nauli; Yuliansyah Yuliansyah
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Purpose: This study aimed to identify the impact of Political Connection on Cumulative Abnormal Return (CAR) and Trading Volume Activity (TVA) for companies that associate with political figures in the presidential election of 2019. Research methodology: This study used quantitative methods, with a population of 25 companies on the Indonesian stock exchange, through daily stock prices. Result: This investigation showed no significant difference in the Cumulative Abnormal Return between before and after the announcement of the Constitutional Court. Then, there was no significance value on Trading Volume Activity and Cumulative Abnormal Return between before and after the announcement of General Election Commissions. Limitations: In this study, the limitation is observation time which is only 36 days. The number of samples is limited, which only 25 companies with the scope of research of companies that have affiliations with the winners of the 2019 general election. Contribution: This research implicates companies affiliated with politics. This is in the 2019 general election against the winners of the general election in 2019.

Pengaruh Partisipasi Anggaran terhadap Kinerja Karyawan dengan Budaya Organisasi dan Kepuasan Kerja Sebagai Variabel Intervening, Bank Rakyat Indonesia Kantor Cabang Bandar Lampung Tri Utari; Yuliansyah Yuliansyah; Pigo Nauli
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 2 (2022): Januari
Publisher : Penerbit Goodwood

Purpose: The aim of this study is to examine the influence of budget participation to employee performance through organizational culture and work-satisfaction-based. Research methodology: The influence of budget participation on employee performance with organizational culture and job satisfaction as an intervening variable was carried out using descriptive analysis methods, with data collection applications using a questionnaire. Results: Budget participation has a direct effect on employee performance. The higherthe level of employee participation in the budget preparation process, the better the employee's performance. Limitations: The sample of this study was only 80 employees at the Bank Rakyat Indonesia, Bandar Lampung Branch, due to time constraints and the Covid-19 pandemic. Contribution: This research is useful for companies to see whether budget participation affects employee performance.

Co-Authors Aan Juanda Agung Abadi Kiswandono anggun novita sari Anggun Trisnani Astuti, Sisca Mia Dewi, Fajar Gustiawaty Dharma, Fitra Eldam Pradana Fajar Gustiawaty Dewi Fajar Gustiawaty Dewi Lindrianasari Mirany Muhammad Habibie Muhammad Ikhsan Neny Desriani Ni Lu Gede Juliasih Ninuk Dewi Kesumaningrum Nurhasanah Nurhasanah Putri Zaviera Azzahra Reni Oktavia Reza Arliantari Rindu Rika Gamayuni Rizky Prabowo S.Pd. M Kes I Ketut Sudiana . Salma Karina Seputra Sudrajat sudrajat Tika Zelin Fitriyana Tri Utari Yuliansyah Yuliansyah

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