Articles
<![CDATA[The Influence Of Prosperity And Finacial Performance With Respect To Equalization Funds Of The Government District/City In All Southern Sumatra Regions ]]>
<![CDATA[Rosmiati ROSMIATI]]>;
<![CDATA[Khairudin KHAIRUDIN]]>;
<![CDATA[Felisya Fransisca]]>
<![CDATA[ International Multidiciplinary Conference on Social Sciences (IMCoSS) Vol 1 (2015): 3rd IMCoSS 2015 ]]>
Publisher : <![CDATA[Bandar Lampung University ]]>
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<![CDATA[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.]]>
<![CDATA[Determinan Kesejahteraan Mayarakat di Indonesia ]]>
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Aminah Aminah]]>
<![CDATA[ Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Metro ]]>
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DOI: 10.24127/akuisisi.v18i1.750
<![CDATA[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]]>
<![CDATA[The Indonesian provincial governments’ post-reformation good governance quality: A PCA approach ]]>
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Rahmawati Rahmawati]]>;
<![CDATA[Jaka Winarna]]>;
<![CDATA[Evi Gantyowati]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Vol 25 No 1 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24914/jeb.v25i1.5168
<![CDATA[This study aims to assess the quality of post-reformation good governance implementation in 34 Indonesian provincial governments using the Principal Component Analysis (PCA) method. Specifically, the method determines the governance index sourced from the KNKG covering democracy, transparency, accountability, legal culture, and fairness and equality principles. The findings show that (1) there are 26 or 76.47% provincial governments with “good” good governance quality and 8 or 23.53% provincial governments with “adequate” good governance quality; (2) Indonesian provincial governments tend to exhibit fluctuating but downward performance (although still in the “good” category); (3) Bali Province is the best province in implementing good governance, while North Maluku Province is the worst province in implementing good governance in Indonesia; (4) the Kalimantan region is the region with better governance implementation quality in Indonesia, while the Maluku region exhibits the poorest performance. Our empirical findings underscore the importance of stakeholders’ commitments and synergy in improving good governance quality.]]>
<![CDATA[Good Global Supply Chain Governance, Corruption, and Welfare: an Empirical Evidence From Indonesia ]]>
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Evi Gantyowati]]>;
<![CDATA[Jaka Winarna]]>;
<![CDATA[Nurdiawansyah Nurdiawansyah]]>;
<![CDATA[Aminah Aminah]]>
<![CDATA[ International Journal of Supply Chain Management Vol 10, No 2 (2021): International Journal of Supply Chain Management (IJSCM) ]]>
Publisher : <![CDATA[International Journal of Supply Chain Management ]]>
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<![CDATA[— Social welfare can only be realized if local governments have good global supply chain governance and low corruption. This research aims to prove the effect of good global supply chain governance and corruption on welfare. This research was conducted on all provincial governments in Indonesia in 2014-2018. Good global supply chain governance was measured using the Indonesia Governance Index published by The Partnership for Governance Reform, corruption is measured through corruption cases carried out by public officials in each province published by the KPK-RI (Indonesia's Corruption Eradication Commission), while welfare was measured by the Human Development Index published by BPS-RI (Indonesia’s Central Bureau of Statistics). The analysis was done through multiple regression testing. The results show that (1) the implementation of good global supply chain governance, corruption and social welfare in local governments in Indonesia is still bad; (2) local governments with high human development index and high government index cannot guarantee a low level of corruption; (3) good global supply chain governance is evidence to significantly improve welfare; (4) corruption has actually been shown to significantly improve welfare. This finding proves the importance of good global supply chain governance for local governments to accelerate the improvement of social welfare. Besides, the impact of corruption on welfare in this study is interesting.]]>
<![CDATA[Government Size, Supply Chain fiscal Decentralization Management, and Society Prosperity: A Data Panel Proof from Provinces in Indonesia ]]>
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Aminah Aminah]]>;
<![CDATA[Sri Risma Yenny]]>;
<![CDATA[Rahmawati Rahmawati]]>;
<![CDATA[Dodi Setiawan]]>
<![CDATA[ International Journal of Supply Chain Management Vol 9, No 6 (2020): International Journal of Supply Chain Management (IJSCM) ]]>
Publisher : <![CDATA[International Journal of Supply Chain Management ]]>
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<![CDATA[The improvement of society prosperity can only be achieved if the regional government has sufficient resources, both in the form of financial and non-financial resources. This study aims to examine the effect of government size and supply chain fiscal decentralization on prosperity. This research was conducted in all provinces in Indonesia in the 2014-2018 period. Prosperityis measured by the human development index, which the source is from BPS-RI, the size of the regional government is measured by the total income earned in a year, and supply chain fiscal decentralization is measured through revenue sharing funds, general allocation funds, and special allocation funds sourced from BPK-RI. Testing was done with multiple linear regression and the results of the study showed that government size and supply chain fiscal decentralization have a positive and significant effect on prosperity. This finding is empirical evidence of the importance of government size as measured by regional income and supply chain fiscal decentralization for regional governments in order to accelerate the improvement of prosperity for prosperity.]]>
<![CDATA[Strategi Marketing Pedagang Angkringan Di Era New Normal ]]>
<![CDATA[Edo Satria]]>;
<![CDATA[Khairudin Khairudin]]>
<![CDATA[ Sains: Jurnal Manajemen dan Bisnis Vol 14, No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jmb.v14i2.14431
<![CDATA[MSMEs currently have an important role to developing the national economy, some MSMEs in Bandar Lampung are Angkringan, Angkringan in Bandar Lampung have experienced a lot of decline in sales due to Covid-19, Angkringan traders still do not understand the right marketing strategy during the pandemic, the purpose of this research to evaluate the marketing strategy used by Angkringan Om Napi. This research uses qualitative research with SWOT analysis. In accordance with the results of the analysis and discussion in previous chapters, namely the most appropriate defensive strategy to be applied to the formulation of the SWOT matrix strategy combination, the strategy with the highest priority order is Strength-Opportunity (3.64). Strength-Opportunity is a strategy that (strength taking advantage of existing opportunities). There are several main suggestions that Angkringan Om Napi can consider, namely increasing competitiveness, developing innovation, collaborating with partners and that are appropriate and mutually beneficial in the cooperation.]]>
<![CDATA[Inovasi Desain Produk, Manajemen dan Pemasaran Digital Bagi Paguyuban Kampung Sablon: Upaya Pemulihan Ekonomi Dampak Covid-19 Di Kabupaten Klaten ]]>
<![CDATA[khairudin khairudin]]>;
<![CDATA[Rahmawati Rahmawati]]>;
<![CDATA[Edi Kurniadi]]>;
<![CDATA[Siti Nurlela]]>;
<![CDATA[Dwi Soegiarto]]>
<![CDATA[ IMPOWERMENT SOCIETY Vol 4 No 2 (2021): August ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/eps.v4i2.695
<![CDATA[Kegiatan pengabdian ini bertujuan untuk mengangkat industri kerajinan konveksi Kampung Sablon di Kecamatan Wedi Kabupaten Klaten dari keterpurukan ekonomi di masa pandemi covid 19 melalui pelatihan dan pendampingan tentang kewirausahaan, pengelolaan keuangan dan manajemen serta pemasaran online yang melibatkan akademisi dan praktisi. Kegiatan ini dilaksanakan dalam jangka waktu satu tahun, meliputi koordinasi, pelatihan dan pendampingan. Hasil dari kegiatan pelatihan dan pendampingan ini telah meningkatkan produksi, penjualan dan asset UKM sebesar 20% dari kondisi sebelumnya dan keberlangsungan kegiatan ini dikemudian hari akan sangat tergantung pada partisipasi serta dukungan semua pihak (UKM, pemerintah daerah, akademisi dan pihak lainnya).]]>
<![CDATA[Determinan Nilai Perusahaan ]]>
<![CDATA[Harry Anugrah Pangestu]]>;
<![CDATA[Aminah Aminah]]>;
<![CDATA[Khairudin Khairudin]]>;
<![CDATA[Syamsu Rizal]]>;
<![CDATA[Indrayenti Indrayenti]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2022): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v13i2.2753
<![CDATA[Tujuan penelitian adalah untuk menngetahui nilai perusahaan yang merupakan tolak ukur bagi pemegang saham untuk melihat kondisi keuangan perusahaan sebelum menginvestasikan modalnya pada perusahaan manufaktur yang tercatat pada Bursa Efek Indonesia periode 2018-2020. Variabel independent yang diujikan antara lain Debt Equity Ratio (DER), Devidend Pay out Ratio (DPR) dan Earning Per Share (EPS) dan satu variabel dependen yaitu Price Book Value (PBV). Populasi penelitian ini perusahan manufaktur sub sektor konsumsi sebanyak 39 dan sudah tercatat pada website idx.co.id. Teknik analisis yang digunakan purposive sampling (kriteria tertentu), yang didapatkan 13 sample perusahaan. Metode analisis penelitian yang digunakan yaitu metode analisis data panel dengan menggunakan model yang ditetapkan adalah Fixed Effect. Berdasarkan hasil penelitian membuktikan bahwa leverage berdampak negatif pada nilai perusahaan, akan tetapi kebijakan dividen dan earning pershare tidak berpengaruh terhadap nilai perusahaan.]]>
<![CDATA[Dampak Pendapatan Daerah Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah ]]>
<![CDATA[Carlos Arnold Atmoko]]>;
<![CDATA[Khairudin Khairudin]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v10i2.1295
<![CDATA[The monetary implementation of local governments can be seen from the financial performance of their government which is a reflection of the level of achievement of performance results which include planned expenditures and regional revenues as measured by indicators that have been directed through a policy or law regulation within a period of financial planning, which can be used as a reference for the government to regulate its regional finances. This study aims to examine the impact of regional income and capital expenditure on financial performance, especially for local governments in Lampung Province in 2017-2019. Information or data that is sampled in this study utilizes secondary data ranging from financial statistics reports to local governments in the Lampung region. The research methods used are: (1) Descriptive Statistics, (2) Classical Assumption Test, (3) Panel data regression model, (4) Model feasibility test (F), (5) Hypothesis Test (T), (6) Coefficient Determination (R2). The results of this study conclude that local revenue has a positive and significant influence on the financial performance of local governments, while capital expenditures have no impact or effect on the financial performance of local governments. This implies that if the original regional income obtained is high, the presentation of the regional government's financial performance will also increase.]]>
<![CDATA[TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA DESA DI DESA KARTA JAYA ]]>
<![CDATA[Fika Attaqy]]>;
<![CDATA[Khairudin Khairudin]]>
<![CDATA[ SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 9 (2022): August ]]>
Publisher : <![CDATA[PENERBIT LAFADZ JAYA ]]>
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DOI: 10.54443/sibatik.v1i9.236
<![CDATA[Penyelengaraan anggaran penngelolaan dana desa di Desa Karta Jaya masih mengalami masalah, masalah yang terjadi terletak pada sumber daya manusia dalam pengelolaan laporan pertanggungjawaban APBDes masih kurang memadai, keterlambatan turunnya APBD, dan pelaksanaannya pun masih kurang baik. Penelitian ini penting dilakukan untuk menilai dan mengevaluasi pengelolaan keuangan desa melalui transparansi dan akuntabilitas. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kualitatif dengan menggunakan wawancara. Hasil penelitian ini menunjukkan bahwa pemereintah desa Karta Jaya telah menerapkan prinsip transparansi dan akuntabilitas dengan baik.]]>
