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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 AJIE (Asian Journal of Innovation and Entrepreneurship) 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 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) 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 ISLAMIC ACCOUNTING JOURNAL 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 Control & Systems Engineering 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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Effectivity Of Prabayar System Implementation At PT PLN (Persero)ULP NATAR Riski Sapitri; Khairudin Khairudin; Aminah Aminah
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
Publisher : Cita konsultindo

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Abstract

The purpose of this study was to determine the effectiveness of implementing a prepaid system, as well as reducing the number of postpaid customer arrears. This research is a qualitative research conducted at PT PLN (Persero) ULP Natar because PT PLN (Persero) ULP Natar as a whole uses quite a lot of electricity, but the use of prepaid system electricity is still not effective in reducing the amount of arrears caused by the postpaid system. The research was conducted by directly interviewing the team leader and office employees. The results showed that the implementation of the prepaid system of PT PLN (Persero) ULP Natar was less successful / less effective. This research provides recommendations to PT. PLN (Persero) ULP Natar on how to priontize this issue to encourage more customers to switch to a prepaid electricity system for consumers in the area. This can be done by engaging clients in programmatic socialization, which includes education about prepaid electricity through campaigns featuring more engaging messages, promoting token top-ups through social media, websites, and banners. In addition, it is important to increase face-to-face interactions with customers to reinforce their beliefs about the benefits of using electricity.
Implementation Of Accountability And Transparency In The Financial Management Of Sinar Mulya Village, Banyumas Sub-District Dini Seviyawati; Khairudin Khairudin; Riswan Riswan
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
Publisher : Cita konsultindo

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Accountability and transparency are the processes by which the government reports and shows the public the actions it has taken. Accountability can be used to see whether all activities carried out have been carried out transparently or not. The research conducted by this author aims to see how the implementation of accountability and transparency in financial management in Sinar Mulya Village is based on the regulations of Permendagri No. 20/2018. This research uses a qualitative method based on field studies. Data was obtained through direct interviews with the village head, village secretary, village treasurer, and several communities in Sinar Mulya Village. The results of this study found that although the transparency of village financial management is still not good, the implementation of financial management accountability is quite good. This study suggests hiring a technology expert to handle the village website efficiently or hiring people who have specialized knowledge in technology and information.
DETERMINANTS OF FINANCIAL TECHNOLOGY USE: QRIS (Quick Response Code Indonesian Standard) PRODUCTS IN GEN Z (Study on Private University Students in Bandar Lampung) Fitri Ahyani; Luke Suciyati Amna; Khairudin
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
Publisher : Cita konsultindo

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This research focuses on the role of QRIS as a digital payment tool in replacing cash. QRIS, released by Bank Indonesia, aims to provide facilities in the form of non-cash transactions, especially among Generation Z students. Investigate the influence of perceived benefits, ease of use, and risk on the interest of private students in Bandar Lampung when using QRIS as a means of payment. Quantitative research methods were conducted on 85 students from 5 universities and 7 study programs. The results show that perceived benefits do not have a significant impact on interest in using QRIS, while perceived convenience has a positive and significant effect. Perceived risk also has a positive and significant impact on interest in using QRIS, indicating that students who have a high awareness of risk are more likely to choose QRIS as a payment method. The conclusions of this study can be the basis for increasing understanding and acceptance of QRIS among Generation Z students as a means of payment. Keywords: QRIS, GenZ, Perceived Benefits, Perceived Ease, Perceived Risk, Usage Decision.
Capital Expenditure : Role of Own-Source Revenue and Remaining Budget Surplus Frisca Artha Ulina; Khairudin Khairudin; Riswan Riswan
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
Publisher : Cita konsultindo

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Abstract

This study was conducted with the intention of understanding the impact of local revenue and budget surpluses. The research was conducted in a number of districts and cities in Lampung Province. The research data was obtained from the website of the Directorate General of Fiscal Balance of Lampung Province in the form of budget realization reports during the 2018-2022 period, so the sampled data was 70. The data analysis method uses the SPSS test tool with the regression model. The results showed that Bandar Lampung had the highest PAD, and the lowest PAD was in West Pesisisr. The highest SiLPA was in South Lampung in 2019 and the lowest in 2021. Meanwhile, the highest capital expenditure is in Bandar Lampung, and the lowest in Metro. This study found that local revenue affects capital expenditure, while the remaining budget surplus has no effect on capital expenditure. The contribution of this research is that it is hoped that local governments will be able to maximize local revenue, which is used for the needs of the community, ensure that the budget issued is right on target, and carry out budget efficiency.
Strategies To Improve Financial Performance With A Signaling Theory Perspective Adelia Adelia; Khairudin Khairudin; Aminah Aminah
International Journal of Economics, Business and Innovation Research Vol. 3 No. 02 (2024): March, International Journal of Economics, Business and Innovation Research (I
Publisher : Cita konsultindo

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Abstract

Financial performance is the financial condition of an entity at a certain time, which is determined by analysing the financial statements, to determine whether the company is good or bad. The aim of this study is to determine whether profitability and liquidity affect the financial performance controlled by the size of the company in all wireless-telecommunications-subsector-companies listed on the Indonesian Stock Exchange in 2019-2022. The study is a quantitative study, with a total of 56 samples determined by companies using purposive sampling methods for sample-taking. Data processing techniques are based on several linear regression analysis tests with SPSS as an Analysis Tool. The results show that (1) profitability has a significant positive impact on financial performance, and (2) liquidity has a positive and significant impact on its financial performance. The lack of research samples and the low ability of independent variables to influence dependent variables, which is only 32 %, are the limitations of this research. Therefore, it is recommended for further researchers to increase the sample of research and other independent variables such as (1) solvency and (2) capital structure, (3) leverage and (4) debt film, which explains its impact on financial performance.
Analisis Perbandingan Laba UMKM Sebelum dan Sesudah Menggunakan QRIS (Studi Kasus Pada: UMKM Kuliner Bandar Lampung) Rahel Raneta Sirait; Haninun Haninun; Khairudin Khairudin
Journal of Education Transportation and Business Vol 1, No 2 (2024): Desember 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jetbus.v1i2.4395

Abstract

The very rapid development of technology can be seen from the large number of people who use technology in everyday life. The presence of non-cash payments such as QRIS can increase efficiency in managing the finances of a business but can also increase the profits of a business. The use of QRIS is increasingly being used by MSMEs, there are various promotions carried out, as well as various other factors that can influence the success of MSMEs because it increases efficiency (ease) in transactions and makes it easier for MSMEs to carry out buying and selling transactions and book keeping their finances. This research aims to determine the comparison of MSME profits before and after using QRIS in Bandar Lampung Culinary MSMEs, so it is classified as associative or relationship research, namely research to determine cause and effect, using quantitative research methods. The data in this research was obtained using a questionnaire distributed to 30 culinary MSMEs using QRIS in Bandar Lampung City. To analyze the data, the SPSS application was used. The results of this research showed that there were differences in MSME profits before and after using QRIS in Bandar Lampung Culinary MSMEs. This was concluded based on the independent t test. It can be seen that the significance value is smaller than 0.05 (0.001 0.05). In this research, the significance value is smaller than the stipulated significance value, namely 0.05, so we accept the hypothesis, namely that there is a difference in MSME profits before and after using QRIS in Bandar Lampung Culinary MSMEs.
Solutions to Improve Welfare in Indonesia: Agency Theory Perspective Khairudin Khairudin; Aminah Aminah; Riswan Riswan
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Vol 21 No 1 (2026): March 2026
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/er.v21i1.13722

Abstract

This study focuses on testing the effect of good governance on welfare moderated by corruption in all provincial governments in Indonesia during the period 2014-2018. The test was conducted using panel data regression, where welfare was measured using the human development index value, good governance was measured using the governance index based on the principles of good governance from KNKG which was processed using the Principal Component Analysis method, corruption was measured using the number of irregularities found by government audit institutions, and the size of the regional government was measured using the number of state civil servants. The research data came from BPK-RI and BPS-RI. The test results found that good governance had a positive and significant effect on welfare, and corruption weakened the relationship between good governance and welfare, so the implementation of good governance and the continuous eradication of corruption in regional government organizations is very important.
Analisis Strategi Segmentasi dan Targeting Untuk Mengoptimalkan Volume Penjualan di Toko Aboutshoe Melalui Intregrasi E-commerce Feri Hermawan Saifudin; Khairudin Khairudin
eCo-Buss Vol. 7 No. 3 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i3.2081

Abstract

Studi berikut tujuannya guna mengetahui dan menganalisa terkait pengaruh Strategi Segmentasi Dan Targeting Untuk Mengoptimalkan Volume Penjualan di Toko Aboutshoe Melalui Intregrasi E-commerce, sehingga diharapkan penelitian ini memberikan informasi bagi toko Aboutshoe dalam memahami segmentasi, targeting, dan integrasi e-commerce. Objek dari penelitian ini adalah strategi segmenting dan targeting serta volume penjualan produk, dalam hal ini peneliti menggunakan jenis penelitian cross sectional analytical dengan pendekatan kuantitatif melalui subjek yang berasal dari karyawan toko Aboutshoe sebanyak 33 orang, dengan mendistribusikan kuesioner dan dokumentasi dalam pengumpulan data peneilitian. Berdasarkan hasil analisa disimpulkan bahwa  (1) segmenting berpengaruh positif atas volume penjualan produk, (2) targeting berdampak positif pada volume penjualan produk, dan (3) segmenting dan targeting berpengaruh secara simultan terhadap volume penjualan produk. Hal ini menunjukkan bahwa strategi pemasaran berbasis segmentasi dan penargetan merupakan faktor penting dalam mendukung keberhasilan penjualan produk di Toko Aboutshoe.Variable independen berpengaruh sebesar 63,3% terhadap variabel dependen, sedangkan 36,7% lainya disebabkan oleh variabel lain.
PERANAN BUDAYA ORGANISASI BERBASIS MINDFULNESS DALAM MEMEDIASI PENGARUH KEPEMIMPINAN DIGITAL TERHADAP PRODUKTIVITAS GURU: Indonesia Juni Suryanadi; Susanto Susanto; Khairudin Khairudin
Jurnal Manajemen Pendidikan Vol. 11 No. 2 (2026): Regular Issue (In Progress)
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v11i2.2061

Abstract

Objective: Implementing effective digital leadership in schools is essential for advancing digital technology and boosting teacher productivity. This research investigates how digital leadership influences teacher productivity directly and indirectly via a mindfulness-oriented organizational culture, within schools of the Ekayana Education Group Jakarta. Using a quantitative, causal‑associative design, the study surveyed 41 teachers, gathering data through questionnaires and analyzing it with Partial Least Squares–Structural Equation Modeling (PLS‑SEM). Findings reveal that digital leadership positively and significantly impacts both teacher productivity and mindfulness‑based organizational culture. Additionally, a mindfulness‑focused organizational culture positively affects teacher productivity and serves as a significant mediator between digital leadership and teacher productivity. These results underscore that enhancing digital leadership, supported by a mindfulness‑based organizational culture, is an effective approach for sustainably elevating teacher productivity.
PENGARUH STRUKTUR MODAL TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI PADA BUMN BEI Putri Tarisah; Khairudin Khairudin
Journal of Information System, Applied, Management, Accounting and Research Vol 10 No 2 (2026): JISAMAR (May 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v10i2.2388

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal terhadap kinerja keuangan dengan ukuran perusahaan sebagai variabel moderasi pada Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Struktur modal diproksikan dengan Debt to Equity Ratio (DER), kinerja keuangan diukur menggunakan Return on Assets (ROA), sedangkan ukuran perusahaan diukur menggunakan logaritma natural total aset. Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling, sehingga diperoleh sampel sebanyak 17 perusahaan BUMN dengan total 68 observasi. Teknik analisis data yang digunakan adalah analisis regresi linier sederhana dan regresi moderasi (Moderated Regression Analysis/MRA). Hasil penelitian menunjukkan bahwa struktur modal berpengaruh negatif dan signifikan terhadap kinerja keuangan. Hal ini mengindikasikan bahwa semakin tinggi tingkat utang perusahaan, maka kinerja keuangan cenderung menurun. Selanjutnya, ukuran perusahaan terbukti memoderasi pengaruh struktur modal terhadap kinerja keuangan dengan arah negatif, yang berarti ukuran perusahaan memperlemah pengaruh negatif struktur modal terhadap kinerja keuangan. Temuan ini menunjukkan bahwa perusahaan berukuran besar memiliki kemampuan yang lebih baik dalam mengelola risiko penggunaan utang dibandingkan perusahaan berukuran kecil.
Co-Authors . Wandita Adelia Adelia Afrizal Nilwan Afrizal Nilwan Ahmad Firdaus Ahmad Khan Ahmad Paruji Aminah, Aminah Andala Rama Putra Barusman Andika Okta Wijaya Angelina Putri Limantara ANGGITA ANGGITA Anjani Mutiara Azkia Annisa Maharani Putri Aulia Malik Ayu Jayadi Carlos Arnold Atmoko Dini Seviyawati Dodi Setiawan Dwi Apriana Dwi Soegiarto, Dwi Edi Kurniadi Edo Satria Edy Supriyono Einde Evana 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 Hendri Dunan Herry Goenawan Soedarsa Herry Goenawan Soedarsa Indrayenti Indrayenti Iskandar Ali Alam JAKA WINARNA Jaka Winarna Jaka Winarna Juni Suryanadi Kania Senja Pangestu Kristina Uli Syahrani Br Sitorus Lindrianasari Luke Suciyati Amna M. Rizky Ferdiansyah Marchell Teja Marzuki, Marzuki Mega Dewi Natassya Noer Azizah Natassya Noer Azizah Novita Christine Nurdiawansyah Nurdiawansyah Pio Septiana Putri Ismatul I’fa Putri Tarisah Rahel Raneta Sirait Rahmawati Rahmawati RAHMAWATI RAHMAWATI Rahmawati Rahmawati Rico Tanto Rika Emalia Ardi Rina Erlanda Rina Erlanda Risa Novianti Riski Sapitri RISWAN, Riswan Risya Komariyah Rosmiati Rosmiati Rosmiati ROSMIATI Rosmiati Tarmizi Rosmiaty 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 Susanto, Susanto Susilo Handoko Syahril Daud Syamsu Rizal Tia Rizna Pratiwi Tina Miniawati Barusman Tina Miniawati Barusman Virgawenda Vera Susanti Vina Petricia Yolanda Audy Fista