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All Journal The Indonesian Accounting Review Jurnal Aplikasi Akuntansi Jurnal Bisnis Terapan Jurnal Riset Akuntansi Aksioma Jurnal Abdimas Sangkabira Innovative: Journal Of Social Science Research Jurnal Akuntansi Manado (JAIM) Journal of Law, Education and Business Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi
Lukman Effendy
Universitas Mataram
Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ASIMETRI INFORMASI DAN BUDGETARY SLACK (STUDI PADA PEMERINTAH KABUPATEN DOMPU) Lukman Effendy
Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (863.241 KB) | DOI: 10.29303/jaa.v1i2.6

Abstract

This study aims to examine the effect of informationa asymetry towards budgetary slack at Dompu District Local Goverment. The population is all of structural officials at SKPD of Dompu Disctrict Local Goverment. The amount of sample is is 74 respondent, which is resulted by Tabachnick and Fidel (2007) approach. The data were obtained by spreading 74 questionnaires to 74 respondents. The data were analyzed using Partial Least Square Ver. 3.00, to know the influence Information Asymetry to Budgetary Slack. The results of this study indicate that information asymetry dont have a significant effect on Budgetary Slack.
DETERMINAN RETURN SAHAM SUATU PENDEKATAN FUNDAMENTAL Lukman Effendy
Jurnal Aplikasi Akuntansi Vol 2 No 1 (2017): Jurnal Aplikasi Akuntansi, Oktober 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (941.782 KB) | DOI: 10.29303/jaa.v2i1.11

Abstract

Penelitian ini bertujuan untuk menguji secara empiris faktor fundamental yaitu inflasi, suku bunga, exchange rate, return on asset (ROA) dan Debt to Equity Ratio (DER), terhadap return saham. Populasi yang digunakan adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling, sehingga diperoleh 88 sampel perusahaan perbankan. Hasil penelitian menunjukkan variabel independen inflasi, suku bunga, exchange rate, return on asset (ROA) dan Debt to Equity Ratio (DER) baik secara parsial maupun secara simultan tidak berpengaruh terhadap return saham perusahaan perbankan yang terdaftar di BEI tahun 2012-2016.
REAKSI PASAR ATAS PANDEMI VIRUS CORONA PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA Nabiell Ghibran; Lukman Effendy; Indria Puspitasari Lenap
Jurnal Bisnis Terapan Vol. 5 No. 1 (2021): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v5i1.4029

Abstract

Abstract The study was intended to analyze the reactions of Indonesia's capital markets on events Indonesia tested positive for the corona virus pandemic. The study adopted an 11-day period of event study analysis. The population in this study is the entire company listed on the LQ45 index at the Indonesian stock exchange in February - June 2020. Sampling taken in this study uses an impressive sampling technique. Samples obtained by criteria on this research account number 42 companies. Variables used in this study are abnormal return and trading volume of activity. The study used paired sample t-test analysis methods. The research indicates that there was no significant difference between average abnormal return before and after the Indonesia announcement was positive the corona virus pandemic. This is indicated by the results of the significant paired sample t-test that have a value of 0.924 > 0.05. Additionally, this study indicates that there was no significant difference in average trading volume activity before and after the events of the Indonesian announcement was positive that the corona virus pandemic. This is indicated by the results of the significant paired sample t-test that have a value of 0.936 > 0.05. Keywords : Event Study, Corona Virus Pandemic, Abnormal Return, Trading Volume Activity
DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN N Nurabiah; Lukman Effendy; Zuhrotul Isnaini
Jurnal Riset Akuntansi Vol 15 No 2 (2016): Jurnal Riset Akuntansi, Desember 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v15i2.7

Abstract

The objective of this study is to examine the influence of firm size, leverage, firm age, independent commissioners, and type of industry toward influence of intellectual capital disclosure. The study also aimed to examine the intellectual capital disclosure toward the firm’s value. The sample of this study is consisted of companies listed in the Kompas 100 index during the period of 2013- 2015, so that this study obtained a total observation of 156 units. This research was conducted based on documentation, while data is acquired through the Indonesian Capital Market Directory (ICMD) and Indonesia Stock Exchange (IDX) Fact. Data were analyzed based on multiple linear regression, t-test and F-test. The results of the analysis in this study indicate that the leverage, independent commissioners, and type of industry have significant influence on the intellectual capital disclosure while firm size and firm age does not have significant influence on the intellectual capital disclosure. The results also showed that the intellectual capital disclosure has no significant influence on the firm’s value. Keywords: firm size, leverage, firm age, independent commissioners, type of industry, intellectual capital disclosure, firms value
PENGARUH FAKTOR KEUANGAN TERHADAP KEPUTUSAN PELAPORAN KEUANGAN DAN PELAPORAN PAJAK Wahidatul Husnaini; Susi Retna Cahyaningtyas; Lukman Effendy
Jurnal Riset Akuntansi Vol 15 No 2 (2016): Jurnal Riset Akuntansi, Desember 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v15i2.10

Abstract

This study emphasizes on one of the management strategies, by accessing whether a company would have a propensity toward the financial reporting or tax reporting. In addition, the study also aims to examine the various factors of corporate finance activities as a source of differences in weighing the financial reporting or tax reporting. These variables are short-term debt, long-term debt, cash deficits and the ability to access capital markets. This study focused on manufacturing companies listed in Indonesia Stock Exchange during 2012 - 2014. Sample was determined based on the purposive sampling method and as a result, this study obtained 66 units of observations. Hypothesis testing based on logit regression showed that (1) 51.5% of companies choose financial reporting above tax reporting while 48.5% chose tax reporting above financial reporting. (2) Long-term debt has negative influence on decisions of financial reporting or tax reporting. Companies with high long-term ratio tend to make aggressive tax reporting for interest expense is deductible expense. (3) Three independent variables such as short-term debt, financing deficit and access to capital markets has no influence the decision of financial reporting or tax reporting. Keywords: short-term debt, long-term debt, financing deficit, access to capital markets, reporting decision.
BALANCED SCORECARD (BSC) : REKAYASA PADA ENTITAS RUMAH SAKIT Lukman Effendy; Baiq Anggun Hilendri Lestari; ISNAWATI ROHYADI
Jurnal Riset Akuntansi Vol 19 No 1 (2020): Jurnal Riset Akuntansi Aksioma, Juni 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v19i1.91

Abstract

Kesuksesan Rumah Sakit tidak dapat dimotivasi atau diukur dalam jangka pendek dengan model manajemen keuangan tradisional saja. Balanced Scorecard merupakan kerangka kerja baru untuk mengintegrasikan ukuran yang diperoleh dari strategi. Dengan tetap mempertahankan ukuran keuangan sebelumnya, Balanced Scorecard memperkenalkan item tambahan yang meliputi konsumen, proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan. Balanced Scorecard lebih dari sekedar sistem pengukuran. Terdapat dua (2) tujuan utama dari penelitian ini, diantaranya : a) untuk mengetahui model penilaian kinerja Rumah Sakit dengan pendekatan Balanced Scorecard.; b) untuk mengetahui besaran bobot dan skor untuk penilaian kinerja Rumah Sakit dengan pendekatan Balanced Scorecard. Tujuan tersebut akan dicapai dengan cara memetakan hasil-hasil penelitian sebelumnya yang telah mencoba mengukur kinerja Rumah sakit dengan pendekatan Balanced Scorecard (BSC) guna mendesain model pengukuran yang umum dan bisa digunakan sebagai acuan di entitas Rumah Sakit. Selain itu juga penelitian ini juga mencoba merumuskan besaran bobot dan skor khusus untuk entitas Rumah sakit untuk setiap perspektif yang dinilai dengan pendekatan BSC. Kesimpulan dalam penelitian ini antara lain: rumusan minimal penilaian kinerja Rumah Sakit yaitu: a) Perspektif Keuangan minimal menilai tingkat ekonomis, efisiensi, tingkat eketifitas dan tingkat lancar dari keuangan Rumah Sakit; b) Perspektif Pasien lebih pas dinilai dengan cara melihat tingkat kepuasan pasien terhadap pelayanan Rumah Sakit; c) Perspektif Bisnis Internal lebih pas dinilai dengan cara melihat mutu layanan Rumah Sakit dari sisi ALOS, BOR, TOI, BTO, GDR dan NDR Rumah Sakit; d) Perspektif Pertumbuhan dan Pembelajaran dapat dilihat dengan cara menilai tingkat kepuasan karyawan, tingkat retensi dan tingkat motivasi yang dimiliki oleh karyawan Rumah Sakit. Kriteri pemberian skor untuk masing-masing perspektif penilaian kinerja Rumah Sakit dengan pendekatan BSC bervariasi yang dapat didasarkan pada aturan Menteri Kesehatan, konsep teori dari komponen yang dinilai serta dapat juga menggunakan target capaian dari Rumah Sakit.
The effect of budget goal clarity, organizational commitment, accounting control, and adherence to laws on the perception of government performance of Central Lombok Regency Fathul Jawadi; H. Prayitno Basuki; Lukman Effendy
The Indonesian Accounting Review Vol 6, No 1 (2016): January - June 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.850

Abstract

This research was conducted to examine the effect of budget goal clarity, organization-al commitment, accounting control and adherence to laws on the perceptions of gov-ernment performance. The respondents consists of the structural positions in a region-al government such as the chair person of a body, an agency, a division, a subdivision, and the team of government performance report of Central Lombok Regency. It used a purposive sampling method to get the respondents. They were asked to respond a set of questions in a questionnaire. Of the 90 questionnaires distributed, only 78 question-naires were valid for analysis. The data were analyzed using multi-linear regression method with SPSS 18.0. The results show that budget goal clarity and organizational commitment have an effect on the perception of government performance. The ac-counting control and adherence to laws have no effect on the perceptions of govern-ment performance. It implies that is important to have observation of planning and budget execution as well as the local government commitment to make the financial transaction control and adherence of laws run effectively. The local government shall obey the existing laws in order to integrate the strategic plan system, governance accounting system, budgeting system and exchequer system into an integrated system by improving human resource and information technology.
PENINGKATAN KEMAMPUAN SUMBER DAYA MANUSIA (SDM) DALAM PENYUSUNAN RENCANA KERJA MELALUI KONSEP BALANCED SCORECARD (BSC) PADA KOPERASI Isnawati Isnawati; Bq. Anggun Hilendri L.; Lukman Effendy
Jurnal Abdimas Sangkabira Vol. 1 No. 1 (2020): Jurnal Abdimas Sangkabira, Desember 2020
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v1i1.22

Abstract

Konsep Balanced Scorecard(BSC) belakangan ini tampil sebagai alat ukur kinerja yang diunggulkan melebihi alat ukur kinerja sebelumnya yang hanya mengandalkan satu aspek saja, yaitu aspek keuangan. Pada BSC ini melihat kinerja organisasi dari 4 aspek; yaitu aspek keuangan; aspek pelanggan; aspek bisnis Internal; dan aspek pembelajaran dan pertumbuhan. Oleh karena itu tim pengabdian menawarkan salah satu solusi yaitu melakukan kegiatan pelatihan menghitung kinerja koperasi dengan menggunakan alat ukur kinerja Balanced Scorecard, serta membuat program kerja berdasarkan konsep Balanced Scorecard tersebut. Tujuan dilakukannya kegiatan pengabdian pada masyarakat ini adalah untuk melatih pengurus koperasi mengukur kinerja koperasinya dengan menggunakan alat ukur Balanced Scorecard (BSC), serta penyusunan rencana (program) kerjanya dengan konsep Balanced Scorecard (BSC) tersebut. Pendekatan/metode pelaksanaan kegiatan pengabdian ini dilakukan dengan metode workshop / pelatihan, yaitu pelatihan pengukuran kinerja koperasi dengan menggunakan alat ukur kinerja Balaced Scorecard (BSC), serta menyusu program kerja dengan pendekatan BSC tersebut. Target luaran yang diharapkan dari kegiatan ini adalah publikasi hasil kegiatan pengabdian berupa artikel pada salah satu media masa di Nusa Tenggara Barat (NTB). Kegiatan pengabdian dilaksanakan pada hari senin tanggal 24 September 2018 berlokasi di kantor
DETEKSI KECURANGAN LAPORAN KEUANGAN DI MASA PANDEMI COVID-19 DENGAN MODEL BENEISH M-SCORE DAN MODEL F-SCORE isnawati isna; Lukman Effendy; Biana Adha Inapty
Jurnal Riset Akuntansi Vol 21 No 2 (2022): Jurnal Riset Akuntansi Aksioma, Desember 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i2.165

Abstract

The purpose of this study is to detect fraudulent financial statements committed by companies. This detection is carried out by 2 (two) methods, namely the Beneish M-Score method and the F-Score model. The Beneish M-Score model is a predictive model of financial statement fraud, the ratios contained in it have been proven to have the ability to predict financial statement fraud (Beneish, 1999). The F-Score is a measure used as a tool to detect material misstatements in financial statements (Pardosi, 2015). Data analysis of go-public companies in Indonesia listed in 2019 and 2020 was obtained from Osiris. The results of the study concluded that the average value of financial statement fraud decreased during the covid-19 pandemic, with an average decline of 74%. Paired t-test results are also shown in the sig value. (2-tailed) that the F-Score and M-Score calculations show a number greater than 0.05 which means that there is no significant difference in the F-Score and M-Score values ​​before and during the COVID-19 pandemic. It was concluded that the COVID-19 pandemic did not affect financial statement fraud in Indonesia.
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, DAN KOMISARIS INDEPENDEN TERHADAP KUALITAS LABA (Studi Pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode 2018-2020) Maura Aziza; Zuhrotul Isnaini; Lukman Effendy
Jurnal Riset Akuntansi Vol 21 No 2 (2022): Jurnal Riset Akuntansi Aksioma, Desember 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i2.168

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah terdapat pengaruh dari likuiditas, leverage, profitabilitas, dan komisaris independen terhadap kualitas laba. Objek penelitian yang yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan penelitian kuantitatif dengan data yang diolah menggunakan aplikasi stata terhadap perusahaan sampel. Sampel yang terpilih yaitu perusahaan yang telah memenuhi kriteria peneliti. Sampel yang terpilih berjumlah 57 perusahaan dengan menggunakan teknik purposive sampling. Penelitian ini memiliki 171 jumlah total observasi selama periode waktu penelitian dari tahun 2018 hingga 2020. Hasil penelitian menunjukkan bahwa likuiditas yang diproksikan current ratio tidak berpengaruh terhadap kualitas laba, leverage yang diproksikan oleh DER tidak berpengaruh terhadap kualitas laba, profitabilitas yang diproksikan oleh ROA tidak berpengaruh terhadap kualitas laba, dan komisaris independen juga tidak ditemukan berpengaruh terhadap kualitas laba.
Co-Authors Anggun Hilendri Lestari Ayu Irawan Dari Ayu Rizki Wulandary Baiq Anggun Hilendri Lestari Baiq Nafarani Herwanda Humaera Biana Adha Inapty, Biana Adha Bq. Anggun Hilendri L. Cahyaningtyas, Susi Retna Eni Indriani Fathul Jawadi I Gede Pasek Suryadnyana Putra Ira Agustina ISNAWATI ROHYADI Isnawati, Isnawati Lalu Takdir Jumaidi Lenap, Indria Puspitasari Maura Aziza Muhammad Aulia Hibatullah Azis Nabiell Ghibran Ni Gusti Ayu P. Wardani Ni Ketut Erma Dewi Niki Aulia Dewi Nungki Kartikasari Nungki Kartikasari Nunuk Ariyana Nurabiah Prayitno Basuki, Prayitno Robith Hudaya Shania Irene Balqis Sukmawati Sukmawati Triana Yani Wahidatul Husnaini Wahyu Adji Mustiadi Widia Astuti Yulia Irma Suriyani Yusli Mariadi Zuhrotul Isnaini