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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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The Indonesian provincial governments’ post-reformation good governance quality: A PCA approach Khairudin Khairudin; Rahmawati Rahmawati; Jaka Winarna; Evi Gantyowati
Jurnal Ekonomi dan Bisnis Vol 25 No 1 (2022)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v25i1.5168

Abstract

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.
Good Global Supply Chain Governance, Corruption, and Welfare: an Empirical Evidence From Indonesia Khairudin Khairudin; Evi Gantyowati; Jaka Winarna; Nurdiawansyah Nurdiawansyah; Aminah Aminah
International Journal of Supply Chain Management Vol 10, No 2 (2021): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

— 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.
Government Size, Supply Chain fiscal Decentralization Management, and Society Prosperity: A Data Panel Proof from Provinces in Indonesia Khairudin Khairudin; Aminah Aminah; Sri Risma Yenny; Rahmawati Rahmawati; Dodi Setiawan
International Journal of Supply Chain Management Vol 9, No 6 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

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.
Strategi Marketing Pedagang Angkringan Di Era New Normal Edo Satria; Khairudin Khairudin
Sains: Jurnal Manajemen dan Bisnis Vol 14, No 2 (2022)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v14i2.14431

Abstract

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.
Inovasi Desain Produk, Manajemen dan Pemasaran Digital Bagi Paguyuban Kampung Sablon: Upaya Pemulihan Ekonomi Dampak Covid-19 Di Kabupaten Klaten khairudin khairudin; Rahmawati Rahmawati; Edi Kurniadi; Siti Nurlela; Dwi Soegiarto
IMPOWERMENT SOCIETY Vol 4 No 2 (2021): August
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v4i2.695

Abstract

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).
Determinan Nilai Perusahaan Harry Anugrah Pangestu; Aminah Aminah; Khairudin Khairudin; Syamsu Rizal; Indrayenti Indrayenti
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.v13i2.2753

Abstract

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.
Dampak Pendapatan Daerah Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Carlos Arnold Atmoko; Khairudin Khairudin
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1295

Abstract

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.
TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA DESA DI DESA KARTA JAYA Fika Attaqy; Khairudin Khairudin
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 9 (2022): August
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v1i9.236

Abstract

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.
KUALITAS LABA: PERAN KONSERVATISME DAN GOOD CORPORATE GOVERNANCE Natassya Noer Azizah; Khairudin Khairudin
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 10 (2022): September
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v1i10.281

Abstract

Kualitas laba sangat krusial sebab kualitas laba yang tersedia untuk umum dapat membagikan sejauh mana untung menginformasikan pengambilan keputusan serta dapat dipergunakan sang investor ketika mengevaluasi suatu emiten. Tujuan asal survey ini ialah untuk menyampaikan bukti empiris efek konservatisme akuntansi dan GCG pada kualitas laba. Pada survey ini, tiga variabel independen diuji, yaitu pendekatan akuntansi ortodok, komite audit serta komisaris independent. Populasi survey ialah emiten real estat dan properti tahun 2018-2020. Sampel dipergunakan ialah sampel yang ditargetkan serta bisa meliputi sampai 18 emiten. survey ini dilakukan pada tahun 2018-2020, sebagai akibatnya jumlah data pada survey ini artinya 54 data. Analysis method dipergunakan ialah data regression panel. Akibat survey mengambarkan Komite Audit terpengaruh signifikan pada kualitas laba emiten real estat dan properti BEI 2018-2020. Sementara itu, konservatisme akuntansi serta komisaris independent tak berdampak akbar terhadap kualitas untung emiten real estat dan properti di BEI 2018-2020.
PENERAPAN SAK EMKM PADA UMKM PETERNAKAN AYAM BOILER Pio Septiana; Khairudin Khairudin
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 10 (2022): September
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v1i10.287

Abstract

Penelitian ini bertujuan untuk mengetahui Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) merupakan standar yang dibuat dan disahkan langsung oleh Dewan IAI (Ikatan Akuntansi Indonesia). Adanya SAK EMKM Yang dibuat lebih sederhana dibandingkan dengan SAK ETAP dalam menyusun Laporan keuangan yang sesuai dengan standar yang ditentukan dapat membantu perusahaan untuk meningkatkan kepercayaan pihak luar terakait pembiayaan sebagai penambahan modal diperusahannya.Dilihat dari jenis data analisisnya, penelitian yang digunakan dalam penulisan ini adalah data deskriptif kualitatif.penelitian kualitatif merupakan metode analisis dengan menggunakan data yang berbentuk kata, kalimat, skema dan gambar. Perternakan Ayam Broiler Belum menerapkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah.
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