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All Journal MEDIA PETERNAKAN - Journal of Animal Science and Technology Cakrawala Pendidikan Publika Budaya Media Ilmiah Teknologi Pangan (Scientific Journal of Food Technology) Jurnal Rekayasa Sipil dan Desain JPM17: Jurnal Pengabdian Masyarakat JURNAL SIPIL SAINS BERITA BIOLOGI Tekinfo | Scientific Journal of Industrial and Information Engineering Information Management For Educators And Professionals (IMBI) Jurnal Eksplora Informatika Jurnal BIOEDUIN : Program Studi Pendidikan Biologi Jurnal Serambi Engineering JTIK (Jurnal Teknik Informatika Kaputama) Literatus JKP | JURNAL KEPEMIMPINAN PENDIDIKAN Motor Bakar : Jurnal Teknik Mesin Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Mimbar: Media Intelektual Muslim dan Bimbingan Rohani Jurnal Digit : Digital of Information Technology Jurnal Ilmiah Wahana Pendidikan Al-Qisthu: Jurnal Kajian Ilmu-Ilmu Hukum JURNAL TEKNIK INDUSTRI Jurnal Ilmiah Teknik Informatika dan Komunikasi Jurnal Motivasi Pendidikan dan Bahasa Jurnal Pengabdian Khairun Parapemikir Jurnal Ilmiah Farmasi Dinamika Pembelajaran : Jurnal Pendidikan dan Bahasa Nozzle : Journal Mechanical Engineering Jurnal Mimbar: Media Intelektual Muslim Dan Bimbingan Rohani International Journal of Economics and Management Sciences Ulumul Syar’i : Jurnal Ilmu-Ilmu Hukum dan Syariah Realisasi: Ilmu Pendidikan, Seni Rupa dan Desain Wissen: Jurnal Ilmu Sosial dan Humaniora Ulil Albab Sukacita : Jurnal Pendidikan Iman Kristen JURNAL INSAN CENDEKIA
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Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Pengusaha Kecil Dan Menengah Atas Penggunaan Informasi Akuntansi (Studi Kasus pada Pengusaha Kecil dan Menengah yang Bergerak dibidang Jenis Usaha Makanan di Kecamatan Kemiling) Jhon Piranda; Kusnadi Kusnadi; Hardini Ariningrum
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 1 (2015): Volume 4 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/.v4i1.1191

Abstract

Abstract, Lack of ability in using accounting information is one of the factors that led to the failure of smalland medium enterprises to develop their business. The purpose of this study was to analyze the influence ofowner education, training of accounting, accounting knowledge and experience in accounting information to theperception of small and medium enterprises on the use of accounting information. This study is expected toprovide empirical evidence on the use of accounting information in small and medium enterprises in Kemiling.The population in this study was in small and medium enterprises in Kemiling. The sampling method usingsimple random sampling (random) amount to 50 small and medium business owners in Kemiling. Data werecollected by distributing a questionnaire to the managers / owners of small and medium-sized businesses inKemiling. These data prior to analysis have been tested for validity and reliability. Data analysis techniquesusing multiple linear regression analysis. The results indicate that the variable partial accounting training (X2),knowledge of accounting (X3) and experience in accounting information (X4) affect the perception of small andmedium entrepreneurs on the use of accounting information (Y). Owner education variable (X,) does not affectthe perception of small and medium entrepreneurs on the use of accounting information (Y). Taken together theindependent variable (X) effect on the dependent variable (Y). Retrieved Adjusted R Square of 0.866 is 86.6%,which means that the dependent variable (Y) is explained by the independent variable (X) and the remaining13.4% is explained by other variables not examined in this study.
Pengaruh Kepatuhan, Pemeriksaan Dan Penagihan Pajak Terhadap Penerimaan Pajak Penghasilan Pasal 21 Badan Pada KPP Pratama Kedaton Di Bandar Lampung Putih Rahmawati; Kusnadi Kusnadi; Hardini Ariningrum
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 5, No 2 (2016): Volumr 5 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/.v5i2.1277

Abstract

To the effect this research is subject to be determine assessable compliance influence, taxescheck and taxes billing to section income tax acceptance 21 on Taxeses Ministering Office PratamaKedaton Lampung's Port period 2011-2012. Population in observational it is exhaustive assessablebody which pay active its employee Income Tax on Taxeses Ministering Office Pratama Kedaton.Gathered data by surveys, documentation, and nonperilaku's observation. Regression model that isutilized have accomplished classic assumption quiz. analisis's tech data that is utilized is tech analisisbifilar linear regression. Base Quiz result t acknowledged that compliance and influential taxes billingsignifikan to section Income Tax acceptance 21 but probing taxeses not signifikan's ascendants tosection Income Tax acceptances 21. Base Quiz f compliance, check and ala taxes billing simultanhaving for signifikan to section income tax acceptance 21 on KPP Pratama Kedaton period 2011-2012. There is factor even the most dominant influential is taxes billing factor.
Pengaruh Penghargaan Finansial, Pelatihan Profesional, Pengakuan Profesional, Lingkungan Kerja, Nilai-Nilai Sosial, Pertimbangan Pasar Kerja Dan Personalitas Terhadap Pemilihan Karir Sebagai Akuntan Publik Dan Non Akuntan Publik (Studi Empiris Pada Mahasiswa Akuntansi Universitas Malahayati, STIE Mitra Lampung dan IBI Darma Jaya Bandar Lampung) Muhammad Rido; Kusnadi Kusnadi; Muhammad luthfi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 5, No 1 (2016): Volumr 5 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/.v5i1.1251

Abstract

Pemilihan karir mahasiswa akuntansi sebagai akuntan publik dan non akuntan publikdipengaruhi oleh beberapa faktor seperti penghargaan finansial, pengalaman kerja (> 10 tahun) ,Pelatihan profesional. Akuntan publik sebagai salah satu jenis profesi yang mampu memberikanpeluang dalam dunia kerja. Populasi adalah mahasiswa Jurusan Akuntansi Universitas Malahayati,STIE Mitra Lampung dan IBI Darmajaya Bandar Lampung yang berjumlah 265 mahasiswa denganjumlah sampel 100. Analisa dilakukan dengan regresi linier berganda. Hasil uji penelitianmenunjukkan terdapat pengaruh penghargaan finansial, pelatihan profesional, pengakuan profesional,lingkungan kerja, nilai-nilai sosial, pertimbangan pasar kerja dan personalitas terhadap pemilihan karirsebagai akuntan publik dan non akuntan publik.
PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA PADA PERUSAHAAN YANG TERDAFTAR SEBAGAI ANGGOTA LQ45 DI BURSA EFEK INDONESIA Nandia Desi Eka Yanti; kusnadi kusnadi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 2 (2018): Volume 7 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (135.499 KB) | DOI: 10.33024/.v7i2.920

Abstract

This study aims to provide empirical evidence whether the variable Difference Permanent,Temporary Differences, Large Positive Book-Tax Differences, Large Negative Book-Tax Differencesand Return On Equity (ROE) Influential Against Persistence Profit In Company Listed As Members ofLQ45 Indonesia Stock Exchange (BEI). The sample used in this study were 14 companies registered asmembers LQ45 in the Indonesia Stock Exchange which displays audited financial statements duringthe period 2010-2014.The results showed that permanent differences not significantly affect earnings persistence, thetemporary difference does not significantly affect earnings persistence. Variable positive large booktax differences and large negative book tax differences also do not have a significant effect, while thereturn on equity (ROE) significantly affect the earnings persistence. It can be concluded that thepersistence of earnings would be lower if there is a large temporary differences and the persistence ofearnings will increase if there is a large permanent difference. In addition the company with a largepositive book tax differences and large negative book tax differences can not retain earningscompared with companies that have a small book tax differences.
Pengaruh Modal Sendiri, Perputaran Kas, Perputaran Piutang Dan Marjin Laba Terhadap Rentabilitas Ekonomi Pada Koperasi Di Bandar Lampung Nur Faizah; Hardini Ariningrum; Kusnadi Kusnadi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 1 (2015): Volume 4 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.824 KB) | DOI: 10.33024/.v4i1.1192

Abstract

Abstract, This study aimed to determine the effect of their own capital, cash turnover, receivables turnoverand profit margin of profitability of economic cooperation in Bandar Lampung. The object of the study was 5Cooperative in Bandar Lampung. The analysis tool diguanakn is Normality Test, Test Classical Assumption,Regression Testing, Test-T, and Test-F where processing the data using SPSS version 17. The results showedthat the partial capital itself does not affect the economic profitability. Meanwhile, cash turnover, receivablesturnover and profil margins have a significant influence on economic profitability. Simultaneously shows thatequity, cash turnover, receivables tumover and profit margins are equally influential terhdapa beersama-economic profitability in the Cooperative in Bandar Lampung. Suggestions to convey to the Cooperative boardshould increase the level of accounts receivable tumover, so fast the refund is embedded in receivables into cashback. For further research in order to pay attention to other factors that may affect the profitability of thecooperative economy in Bandar Lampung.
Pengaruh Sikap Fiskus, Sistem Administrasi Perpajakan Modern, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Badan Di KPP Pratama Teluk Betung Bandar Lampung Kristin Candra Sari; Kusnadi Kusnadi; Muhammad Luthfi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 1 (2017): Volume 6 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.02 KB) | DOI: 10.33024/jeram.v6i1.2134

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh sikap fiskus, sistemadministrasi perpajakan modern, dan sanksi pajak terhadap kepatuhan wajib pajak badan diKPP Pratama Teluk Betung Bandar Lampung.Penelitian ini menggunakan 94 sampel dari 100koesioner yang disebarkan kepada wajib pajak badan yang membayar pajak di KPP PratamaTeluk Betung Bandar Lampung. Untuk sampel dalam penelitian ini menggunakan rumusSlovin.Teknik pengolahan data pada penelitian ini menggunakan uji kualitas data, uji normalitasdata, dan statistik deskripsi. Pada penelitian ini metode analisi data yang digunakan adalah ujiregresi linear berganda dan uji t. Hasil yang didapatkan dari pengujian hipotesis dalampenelitian ini menunjukan bahwa sikap fiskus dan sanksi pajak berpengaruh terhadapkepatuhan wajib pajak badan di KPP Pratama Teluk Betung Bandar Lampung. Sedangkanhasil pengujian hipotesis pada sistem administrasi perpajakan modern tidak berpengaruhterhadap kepatuhan wajib pajak di KPP Pratama Teluk Betung Bandar Lampung.
Perbandingan Kinerja Keuangan Sebelum dan Sesudah Emisi Obligasi Kusnadi Kusnadi; Eka Sari Ningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 1 (2014): Volume 3 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.791 KB) | DOI: 10.33024/.v3i1.1144

Abstract

This study aims to provide empirical evidence whether there are differences in the manufacturing company's financial performance before and after bond issuance as measured by the method of financial ratios. The hypothesis in this study is whether or not there is a difference in the company's financial performance before and after the bond issuance. The hypothesis was tested with different test Pired Sample Test through software SPSS.versi 17 with a confidence level of 9.5%. The sample used in this study is a manufacturing company that has gone public on the Indonesian Stock Exchange until December 31, 2013 and conduct bond emissions between the years 2001-2012. Observation period is three years before and three years after emission. Based on predetermined criteria then we obtain the final sample of 13 companies that do bond issuance. The results of testing the company's financial ratios for a period of three years before and three years after bond issuance showed significant value so it can be concluded there is no difference between the manufacturing company's financial performance before and after the bond issuance
Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Bank Rakyat Indonesia (Persero) Tbk Kantor Cabang Teluk Betung Ritali Evi Mudrikah; Muhammad Luthfi; Kusnadi Kusnadi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 2 (2015): Volume 4 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (108.45 KB) | DOI: 10.33024/.v4i2.1197

Abstract

Abstrak. Seiring dengan semakin berkembangnya Teknologi Informasi dalam kehidupan manusia,schingga menuntut dunia perbankan untuk meningkatkan Teknologi Informasi yang digunakan. BankRakyat Indonesia (Persero) Tbk merupakan Badan Usaha Milik Negara (BUMN) yang meningkatkanpenggunaan sistem informasinya dengan aplikasi sistem Core Banking System (CBS) Brinct (BRIIntegrated Network and Information System), untuk dapat memberikan pelayanan yang baik ataukepuasan terhadap nasabahnya.Penelitian ini bertujuan untuk memberikan bukti empiris faktor-faktor yang mempengaruhi kinerjasistem informasi akuntansi. Penclitian ini menggunakan data primer yang diperolch dari kuesioner.Populasi dalam penelitian ini adalah pemakai sistem informasi akuntansi pada Bank Rakyat Indonesia(Persero) Tbk Kantor Cabang Teluk Betung di Bandar Lampung. Jumlah sampel yang diambilsebanyak 43 orang karyawan. Analisis data yang digunakan adalah analisis regresi linier berganda.Hasil penclitian menunjukkan hanya variabel kemampuan teknik personal yang berpengaruh dansignifikan terhadap kinerja sistem informasi akuntansi, sementara variabel lainnya tidak berpengaruhterhadap kinerja sistem informasi akuntansi.
Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Belanja Modal Aset Tetap Pada Pemerintah Kabupaten/Kota Di Provinsi Lampung Sintia Lestari; Muhammad Luthfi; Kusnadi Kusnadi
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 4, No 1 (2015): Volume 4 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (95.612 KB) | DOI: 10.33024/.v4i1.1193

Abstract

Abstract,This study is aimed to test the effect of Local Government Revenue (PAD) and TransferFunds in allocating Capital Expenditure in districts/cities in Lampung Province. The analyticalmethod for determining statistical tests with SPSS (Statistical Package for the Social) 17.00 software,with 10 regency/city as sample for every year from 14 regency/city at Lampung Province. Thisresearch is done for 2007-2012. The data used is Budget Realization Statements of districts/cities inLampung by Dirjen Perimbangan Keuangan Pemerintah Daerah (www.djpk.depkeu.go.id). Based onthe results of this study concluded that either altogether or in partial test, Local Government Revenue(PAD) and Transfer Funds did not significantly influence to Capital Expenditure fixed assets.
PENERAPAN MODEL BELAJAR PDEODE (PREDICT-DISCUSS-EXPLAINOBSERVE- DISCUSS-EXPLAIN) UNTUK MENINGKATKAN PENGUASAAN KONSEP SISWA SMA PADA MATERI PENCEMARAN LINGKUNGAN Kusnadi Kusnadi; Yanti Hamdiyati; Agi azkya
Jurnal BIOEDUIN : Program Studi Pendidikan Biologi Vol 8, No 2 (2018): Bioeduin Agustus
Publisher : Department of Biology Education UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/bioeduin.v8i2.3184

Abstract

Co-Authors A. Erna Rochiyati S. Abudzar Alghifari Agi azkya Agung Awaludin Sayuti Agung Sobirin Ainida F Isma Aji Saputra Akhmad Sofyan Akmad Aniq Barlian Akmal Maulana Ramadhan Aleksander Purba Alimuddin Alimuddin Alpina Siska Amir Amir Anang Walian Andang Subaharianto Andri Hamidi Annur Rosida Siregar Apid Hapid Maksum Asep Erik Nugraha Ateng Setiawan Aula Ahmad Hafidh Saiful Fikri Bambang Wibisono Bayu Candra Buana Beni Nulhakim Billy Nugraha Calissta Audrie Salsabila Candra Galang Gemilang Putra Chatarina Umbul Wahyuni Dene Herwanto Deny Martha Desyandri Desyandri Dimas Fadjri Brimantara Dwi Susilaningsih Eka Sariningsih Fahrudin, Rifqi Fahrul Firgiana Ferdi Kurniawan Ferdy Ardiansyah Pratama Feronika Sitriel Yaas Fitryani Haryana Ghaida Nurin Atifah Hamdani . Hani Susanti Hanif Syafrian Purnama Hardini Ariningrum Hariyanto Bambang Heri Muhammad Ramdan Heru Nurcahyo Hidayat Hidayat Hidayat HT I Wayan Diana Ihin Muslihin Ikmal Mauladi Imas Mufti Indah Fitria Indah Lia Puspita Indah Wati Irmansyah Irmansyah Istiqomah Wulan Rahmadani J Juansah Jhon Piranda Kevin Simanjuntak Khodijah Khoirun Nisa Kristin Candra Sari Kurnia El Fahmi Rasyid Leilly Indahsari Lena Magdalena Lia dahlia Mrs Yanti Hamdiyati Mufti Amir Sultan, Mufti Amir muh ikhsan Muhammad Ichlasul Amal Muhammad Jodi Ramadhan Sumantri Muhammad Luqmanu Hakim Muhammad Rido Nanang Sanjaya Nandia Desi Eka Yanti Nasri Amri Naufal Muhammad Rafi Fauzan Niko Niko Nu'man Nu'man Nurul Farhanah Peristiwati, Peristiwati Priana Dwiansyah Putih Rahmawati Rahman Saleh Rianita Puspa Sari Ridho Taufiq Subagio Ritali Evi Mudrikah Rizki Febriyanti SAKILAH SAKILAH Salman Al Faridzi Samuel Mitra Purba Sarmauli Sarmauli Septi Listiawati Setyo Riyanto Sintia Lestari Sjamsuddin Kaaba Susiyarti Susiyarti Sutandi Antonius Syamsiar, Syamsiar Tiara Eka Putri Topik Hidayat Wahyudin Wahyudin Wardani Purnama Sari widyaastuti Adiningsih Wilda Amananti Yahya Aladdin Yahya Rian Hardiansyah Yoane Rahmanita Mulyani Yunita Mellyana