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All Journal Jurnal Akuntansi dan Keuangan International Conference on Law, Business and Governance (ICon-LBG) Jurnal Promosi Pendidikan Ekonomi Sains: Jurnal Manajemen dan Bisnis International Multidiciplinary Conference on Social Sciences (IMCoSS) DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Manajemen Pendidikan Jurnal EMT KITA Journal of Accounting Science Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JAE (Jurnal Akuntansi dan Ekonomi) Journal of Information System, Applied, Management, Accounting and Research Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming eCo-Buss Jurnal Ilmiah Akuntansi Kesatuan Ilomata International Journal of Social Science Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Empowerment Society JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Journal of Innovation Studies Jurnal Kajian Ilmu Pendidikan (JKIP) Journal of Education Technology Information Social Sciences and Health KENDALI: Economics and Social Humanities Innovative: Journal Of Social Science Research International Journal of Economics, Management and Accounting Jurnal Ilmiah ESAI Mimbar Administrasi International Journal of Economics, Business and Innovation Research Journal of Education Transportation and Business Jurnal Ekonomi, Manajemen, Akuntansi Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
Khairudin Khairudin
Universitas Bandar Lampung
Religion Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Neuroscience Nursing Public Health Social Sciences Transportation Other

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Pengaruh Profitabilitas, Likuiditas dan Leverage Terhadap Financial Distress Luke Suciyati Amna; Aminah Aminah; khairudin khairudin; Herry Goenawan Soedarsa; Hapis Kiki Pribadi
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2021): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v12i2.2154

Abstract

penelitian ini adalah menganalisis dan mendeteksi bukti emperis tentang pengaruh profitabilitas, likuiditas dan leverage terhadap financial distress secara simultan dan parsial pada perusahan manufaktur yang tercatat di Bursa Efek Indonesia periode 2017-2019. Jenis penelitian yakni memakai kuantitatif. Dalam penelitian ini terdapat 3 variabel independen yakni profitabilitas (ROA), likuiditas (CR), leverage (DAR) dan variabel dependen yakni financial distress (ICR). Populasi memakai seluruh perusahaan manufaktur yang tercatat di Bursa Efek Indonesia periode 2017-2019 sejumlah 709 bersumber idx.co.id. Sampel ditentukan menggunakan teknik purposive sampling sehingga didapat 25 perusahaan. Metode analisis memakai regresi logistik dinyatakan bahwa profitabilitas, likuiditas berpengaruh negatif terhadap financial distress dan leverage berpengaruh positif terhadap financial distress.
Analisis Rasio Keuangan Anggaran Pendapatan dan Belanja Daerah Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Pesawaran Tahun 2010-2014 Khairudin KHAIRUDIN; Aminah AMINAH
Jurnal Akuntansi dan Keuangan Vol 8, No 2 (2017): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v8i2.944

Abstract

This study aims to assess the financial performance of the local government district Pesawaran using financial ratio analysis of budget revenue and expenditure Pesawaran District 2010-2014. The analysis is used to analyze financial performance is by calculating the ratio of the area Independence , Ratio Effectiveness , Efficiency Ratio . While the analysis is used to analyze the financial capacity of the area is by counting Share and Growth , Financial Capability Map.  Based on analysis of the financial performance of it can be concluded , the average ratio of local independence Pesawaran District that are in the relationship patterns instructive . But the level of effectiveness of financial management Pesawaran District is fairly effective . While the level of efficiency of financial management is relatively less efficient , the financial condition of local government district Pesawaran still not ideal. Can be seen from the average Share and Growth. Position Pesawaran District is in quadrant II .
Effect of Disclosure Corporate Social Responsibility (CSR) to Profitability in Textile and Garment Industry Listed in Indonesia Stock Exchange in 2011-2013 Khairudin KHAIRUDIN; Erena Dewi
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2015): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v6i2.576

Abstract

The purpose of this study was to determine the effect of the disclosure of corporate socialresponsibility (CSR) to profability in textile and garment industry are listed on BEI in 2011 through 2013 by using purposie sampling method. There are 10 industries that respresent a sample. The method of analysis in this study is a simple regression analysis. The result of this study indicate that csr disclosure positive and significant impact on ROA and ROE and positive and significant effect on the GPM, which is an indicator of prafitability.
Analisis Pengaruh Rasio Profitabilitas, Debt To Equity Ratio (DER) dan Price To Book Value (PBV) Terhadap Harga Saham Perusahaan Pertambangan di Indonesia Khairudin KHAIRUDIN; . Wandita
Jurnal Akuntansi dan Keuangan Vol 8, No 1 (2017): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v8i1.826

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh rasio profitabilitas, debt to equity ratio, price to book value terhadap harga saham perusahaan pertambangan di Indonesia. Sampel dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI periode 2011-2015 dan teknik pengambilan sampel yang digunakan adalah purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder berupa harga saham, ROE, EPS, DER dan PBV periode 2011–2015. Data tersebut diperoleh dari Indonesia Capital Market Directory (ICMD) serta dari web Indonesia Stock Exchange. Data-data tersebut dikumpulkan dengan metode dokumentasi. Penelitian ini menggunakan metode analisis kuantitatif meliputi uji asumsi klasik, regresi linier berganda, pengujian hipotesis (uji t) dan koefesien determinasi (R2). Hasil penelitian menunjukkan bahwa rasio profitabilitas (return on equity, earning per share) dan price to book value berpengaruh positif dan signifikan terhadap harga saham, sedangkan debt to equity ratio berpengaruh negatif dan signifikan terhadap harga saham.
Does Financial Performance Of Local Government Influence On The Audit Agency Opinion? Khairudin KHAIRUDIN
Jurnal Akuntansi dan Keuangan Vol 4, No 1 (2013): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v4i1.239

Abstract

Based on information from BPK RI (2013) that LKPD opinion from 2007 until 2011 has a positive development and achievements of local governments in financial management. From year to year where local governments obtain an unqualified opinion (WTP) for the financial statements continue to grow, although the progress is not as expected. The objectives of this research is to compare the financial performance of the District Government /Cities in Indonesia which concurs with WTP and non-WTP opinion from BPK. Therefore, the problems in this study is whether the financial performance of the District Government / Cities in Indonesia who opined WTP better and significantly different from the non-WTP. Using cluster sampling, this study selectt 122 local government in Indonesia, which consists of 57 District who opined WTP, and 65 District opined that non-PAP. Meanwhile, the local governments financial performance measure used in this study is the ratio of the area of financial independence, effectiveness ratio, efficiency ratio, and growth ratios. From statistical test results, this study conclude that the financial performance of the District Government /Cities in Indonesia who opined WTP is significantly different and better than the non_WTP for fiscal year 2011 data. These findings imply that in line with what was predicted earlier that the local government has WTP keunangan should also have a better performance compared well with the local governments do not.
Apakah Korupsi Berdampak Buruk Pada Kemiskinan Khairudin Khairudin; Silvia Marliani; Aminah Aminah; Luke Suciyati Amna; Herry Goenawan Soedarsa
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2021): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v12i1.1914

Abstract

Fokus penelitian ini dalam rangka menguji pengaruh korupsi terhadap kemiskinan pada 65  pemerintah  daerah  di  wilayah  Sumatera  Bagian  Selatan  periode  2018.  Korupsi diukur dengan temuan penyimpangan oleh BPK-RI atas LKPD dan kemiskinan diukur dengan persentase penduduk miskin pada suatu daerah yang datanya bersumber dari BPS-RI. Pengujian dilakukan menggunakan regresi linier sederhana. Temuan penelitian ini menunjukan bahwa korupsi memiliki pengaruh positif dan signifikan terhadap kemiskinan.
Pengaruh Kinerja Hutang Terhadap Nilai Perusahaan pada Perusahaan Pertambangan Batubara yang Terdaftar di BEI Periode 2010-2013 Khairudin KHAIRUDIN; Rico Tanto
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2015): MARET
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v6i1.569

Abstract

The primary goal of the company is to maximize firm value. Firm value is investor perceptionof the company's success rate, it is often associated with stock prices. This research aim to examine the effect of leverage towards the value of the company in the coal mining companies which listed on the Indonesia Stock Exchange with periods 2010-2011. The hypothesis was leverage has negative effect on firm value. This research uses secondary data, of the coal mining companies which listed on BEI with periods 2010-2013. Research sample of 15 companies, where the method used is purposive sampling is a sampling method that takes an object with the specified criteria. Leverage are measured using Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR). Meanwhile, firm value is measured using Price Earning Ratio (PER). Analysis of the data used to analyze the factor that affect firm value is simple linier regression analysis and hypothesis test used the t-statistic for testing the partial regression coeffiecient at level of significant 5%. The results of this research finds leverage (DER) has negative significant effect on firm value (PER) with predictive ability is 6,8% and it shown by R square, and leverage (DAR) has negative significant effect on firm value (PER) with predictive ability is 7,2% and it shown by R square.
THE INFLUENCE OF TRANSPARENCY AND ACCOUNTABILITY LOCAL GOVERNMENT FINANCIAL REPORT ON THE LEVEL OF CORRUPTION LOCAL GOVERNMENT OF SUMATERA AREA Khairudin KHAIRUDIN; Rosmiati ROSMIATI; Herry Goenawan Soedarsa; Rina Erlanda
International Conference On Law, Business and Governance (ICon-LBG) 2016: 3th IConLBG
Publisher : UBL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (896.144 KB)

Abstract

Positive developments of government accountability a region characterized by the increases in WTP opinion for local governments it turns out that will be followed by the increases in of criminal acts of corruption conducted by the regional government officials. Corrupt practices is certainly preventable when applying transparency of local governments and accountability for financial management. This study attempts to prove empirically the influence of transparency and accountability local government financial report on the corruption local governments in Sumatera. Tests were conducted with 15 local governments in Sumatera. The data used are sourced from KPK, the website of the local government each, and from BPK RI 2011-2013 periode. This research used a linear regression multiple analysis. The result research showed that transparency it has positive effects and insignificant on the level corruption local government and accountability has positive effects and significant on the level corruption local government.
The Influence Of Prosperity And Finacial Performance With Respect To Equalization Funds Of The Government District/City In All Southern Sumatra Regions Rosmiati ROSMIATI; Khairudin KHAIRUDIN; Felisya Fransisca
International Multidiciplinary Conference on Social Sciences (IMCoSS) Vol 1 (2015): 3rd IMCoSS 2015
Publisher : Bandar Lampung University

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

Abstract

The prosperity of the local governments will only be realized if local governments are able to generate revenue (PAD) areas of the original and does not rely on Central Government relief funds in financing the activities of local governments. This study aims to test and prove empirically the influence of prosperity and financial performance with respect to equalization funds of the Government district/city for all Southern Sumatra regions. The Data collection is from a data Report i.e. Secondary Budget Realization of  the district/city government for all south Sumatra regions in 2012 which is in www.djpk.depkeu.go.id. The prosperity of local government is measured by the amount of equalization funds measureable by generate revenue (PAD) areas or pendapatan asli daerah (PAD), with the amount of funds for Public allocation of Funds, the Results and the allocation of Special Funds, while the financial performance is measured by the ratio of the independence, the ratio of effectiveness, and efficiency ratios. The analysis used was qualitative analysis through descriptive statistics and quantitative analysis through multiple linear regression, hypothesis testing and coefficient of determination. The test results showed that the prosperity of local government positive effect on the performance of the financial performance of local government and the Fund balance of negative effect on the financial performance of local government performance while simultaneously the prosperity of local governments and equalization funds the positive effect of the financial performance of local government performance.
Determinan Kesejahteraan Mayarakat di Indonesia Khairudin Khairudin; Aminah Aminah
Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i1.750

Abstract

Welfare for the people will soon be realized if it is supported by sufficient resources and good management.The purpose of this research is to examine the effect of government size and fiscal decentralization on the welfare of all provincial governments in Indonesia for the 2014-2018 period. Welfare is measured by HDI; the size of the local government is measured using the total revenue earned in a year; and fiscal decentralization is measured through profit sharing funds, general allocation funds, and special allocation funds obtained in a year. The test was conducted through panel data regression with the findings that the size of the government and fiscal decentralization had a positive and significant effect on welfare. This finding is show of the importance of the sustainability of stakeholder theory and the joint commitment of all parties to maximize the performance of local governments in terms of local revenue and decentralization funds to speed up the realization of welfare for the community
Co-Authors . Riswan . Wandita Adelia Adelia Afrizal Nilwan Ahmad Firdaus Ahmad Khan Ahmad Paruji Aminah Aminah Aminah Andika Okta Wijaya Angelina Putri Limantara ANGGITA ANGGITA Anjani Mutiara Azkia Annisa Maharani Putri Aulia Malik Ayu Jayadi Barusman, Andala R P Carlos Arnold Atmoko Dini Isnaini Dini Seviyawati Dodi Setiawan Dwi Apriana Dwi Soegiarto, Dwi Edi Kurniadi Edo Satria Edy Supriyono Erena Dewi Evi Gantyowati Felisya Fransisca Feri Hermawan Saifudin Fika Attaqy Filistea Filistea Fitri Ahyani Frandio Gustian Frasiska Risma Yolanda Frisca Artha Ulina Haninun Hapis Kiki Pribadi Harry Anugrah Pangestu Helena Evi Virginia Henny Murtini Herry Goenawan Soedarsa Indrayenti Iskandar Ali Alam JAKA WINARNA Jaka Winarna Jaka Winarna Juni Suryanadi Kania Senja Pangestu Khalid Eltayeb Elfaki Kristina Uli Syahrani Br Sitorus Luke Suciyati Amna M. Rizky Ferdiansyah Marchell Teja Marzuki, Marzuki Mega Dewi Natassya Noer Azizah Natassya Noer Azizah Novita Christine Nurdiawansyah Pio Septiana Putri Ismatul I’fa Putri Tarisah Rahel Raneta Sirait Rahmawati Rahmawati Rico Tanto Rika Emalia Ardi Rina Erlanda Rina Erlanda Risa Novianti Riski Sapitri Risya Komariyah Rosmiati Tarmizi Sahril Iskandar Sarah Rum Handayani Sartono Sartono Septa Cahya Dinia shereen meigiarti Sherla Wijaya Sherly Wibowo Silvia Marliani Sindy Astuti Siti Nurlela Soewito Sri Risma Yenny Stefani Febriani Stefany Tjung Susanto, Susanto Susilo Handoko Syahril Daud Syamsu Rizal Tia Rizna Pratiwi, Tia Rizna Tina Miniawati Barusman Vera Susanti Vina Petricia Yolanda Audy Fista Yulia Wahyu Niasari