Articles
<![CDATA[Pengaruh Good Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Industri Logam Yang Terdaftar Di BEI Tahun 2016 -2020 ]]>
<![CDATA[Arif Irawan]]>;
<![CDATA[Afrizal Nilwan]]>
<![CDATA[ Jurnal Ekonomika Vol 6 No 2 (2022): JURNAL EKONOMIKA - AGUSTUS ]]>
Publisher : <![CDATA[Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi ]]>
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DOI: 10.37541/ekonomika.v6i2.694
<![CDATA[Peneltian ini bertujuan untuk menguji apakah terdapat pengaruh antara variabel-variabel independen terhadap variabel dependen yaitu kepemilikan institusional dan dewan komisaris independen terhadap manajemen laba secara parsial. Data yang digunakan adalah data kuantitatif yang diperoleh laporan keuangan tahunan tahun 2016- 2020. Dengan menggunakan metode purposive sampling dengan total 30 data laporan keuangan dari 5 tahun periode. Sebelum melakukan pengujian hipotesis data yang diperoleh di analisis terlebih dahulu dengan pengujian asumsi klasik. Pengujian hipotesis dilakukan dengan analisis statistik regresi linier berganda. Berdasarkan hasil penelitian: Secara parsial Kepemilikan Institusional berpengaruh terhadap Manajemen Laba dengan tingkat signifikan 0,021 lebih kecil dari tingkat signifikan 0,05. Sedangkan Dewan Komisaris Independen dengan tingkat signifikan 0,133 lebih besar dari tingkat signifikan 0,05. Dewan Komisaris Independen tidak berpengaruh terhadap manajemen laba. Sedangkan Kepemilikan institusional berpengaruh positif signifikan terhadap manajemen laba]]>
<![CDATA[Analisis Perhitungan Economic Order Quantity (EOQ) Dan Pengaruhnya Terhadap Pengendalian Persediaan Barang Dagangan Studi kasus Pada PT. Bumi Jaya di Natar ]]>
<![CDATA[Afrizal Nilwan]]>;
<![CDATA[Yunita Sofyandy]]>;
<![CDATA[Goenawan GOENAWAN]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 2, No 2 (2011): September ]]>
Publisher : <![CDATA[Universitas Bandar Lampung (UBL) ]]>
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DOI: 10.36448/jak.v2i2.215
<![CDATA[Tujuan dari penelitian ini adalah perusahaan dapat menentukan perencanaan dan pengawasan persediaan barang dagangan agar mencapai penjualan yang optimal sesuai dengan tujuan perusahaan. Adapun kegunaan dari penelitian ini adalah sebagai sumbangan pemikiran kepada PT. Bumi Jaya dalam melaksanakan kebijakan persediaan barang dagangan. Hipotesis yang diajukan adalah bahwa perhitungan Economic Order Quantity (EOQ) dapat menentukan persediaan barang dagangan yang optimal. Metode penelitian yang digunakan yaitu analisis kuantitatif dengan metode EOQ. Hasil analisis kuantitatif yaitu dengan perhitungan EOQ menghasilkan kuantitas pembelian optimal yang harus dilakukan perusahaan adalah sebanyak 3.132 dus pada setiap kali pesan dengan frekuensi pembelian sebanyak 8 kali dalam satu periode dan total biaya persediaan sebesar Rp 37.446.500. Ini berarti bahwa biaya persediaan barang dagangan menurut perhitungan EOQ lebih kecil sebesar RP 11.761.000 dibandingkan dengan total biaya menurut perusahaan adalah Rp 49.207.500.]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Manajemen Laba Pada Perusahaan Industri Logam Yang Terdaftar Di BEI Tahun 2016 -2020 ]]>
<![CDATA[Arif Irawan]]>;
<![CDATA[Afrizal Nilwan]]>
<![CDATA[ Jurnal Ekonomika Vol 6 No 2 (2022): JURNAL EKONOMIKA - AGUSTUS ]]>
Publisher : <![CDATA[Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi ]]>
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DOI: 10.37541/ekonomika.v6i2.694
<![CDATA[Peneltian ini bertujuan untuk menguji apakah terdapat pengaruh antara variabel-variabel independen terhadap variabel dependen yaitu kepemilikan institusional dan dewan komisaris independen terhadap manajemen laba secara parsial. Data yang digunakan adalah data kuantitatif yang diperoleh laporan keuangan tahunan tahun 2016- 2020. Dengan menggunakan metode purposive sampling dengan total 30 data laporan keuangan dari 5 tahun periode. Sebelum melakukan pengujian hipotesis data yang diperoleh di analisis terlebih dahulu dengan pengujian asumsi klasik. Pengujian hipotesis dilakukan dengan analisis statistik regresi linier berganda. Berdasarkan hasil penelitian: Secara parsial Kepemilikan Institusional berpengaruh terhadap Manajemen Laba dengan tingkat signifikan 0,021 lebih kecil dari tingkat signifikan 0,05. Sedangkan Dewan Komisaris Independen dengan tingkat signifikan 0,133 lebih besar dari tingkat signifikan 0,05. Dewan Komisaris Independen tidak berpengaruh terhadap manajemen laba. Sedangkan Kepemilikan institusional berpengaruh positif signifikan terhadap manajemen laba]]>
<![CDATA[Pengaruh Perputaran Modal Kerja dan Perputaran Piutang Terhadap Profitabilitas pada Usaha Mikro Kecil dan Menengah (UMKM) ]]>
<![CDATA[Serina Serina Serina]]>;
<![CDATA[Afrizal Nilwan]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 7 No 1 (2022): Jurnal Online Insan Akuntan (Juni 2022) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
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DOI: 10.51211/joia.v7i1.1726
<![CDATA[Abstrak: Penelitian ini bertujuan untuk menguji pengaruh perputaran modal kerja dan perputaran piutang terhadap profitabilitas pada Usaha Kecil dan Menengah (UMKM) Prayit Furniture di desa Blitarejo,Pringsewu. Data penelitian yang digunakan adalah data kuantitatif yang diperoleh dari laporan keuangan triwulan tahun 2014-2021. Sampel dipilih menggunakan metode purposive sampling dengan total sampel 32 data keuangan triwulan dari 8 tahun periode. Metode analisis yang digunakan yaitu deskriptif statistik. Data diuji dengan menggunakan SPSS 26. Hasil penelitian secara simultan semua variabel independen (Perputaran Modal Kerja (X1) dan Perputaran Piutang (X2)) berpengaruh positif dan signifikan terhadap variabel dependen (Profitabilitas Return On Asset (ROA)). Hal ini menunjukan bahwa kedua variabel independen memiliki pengaruh terhadap profitabilitas. Kata kunci: Perputaran Modal Kerja, Perputaran Piutang dan Profitabilitas (Return On Asset). Abstract: This study aims to examine the effect of working capital turnover and receivables turnover on profitability in Small and Medium Enterprises (MSMEs) Prayit Furniture in Blitarejo village, Pringsewu. The research data used is quantitative data obtained from the 2014-2021 quarterly financial statements. The sample was selected using purposive sampling method with a total sample of 32 quarterly financial data from an 8 year period. The analytical method used is descriptive statistics. The data were tested using SPSS 26. The results of the study simultaneously all independent variables (Working Capital Turnover (X1) and Accounts Receivable Turnover (X2)) had a positive and significant effect on the dependent variable (Profitability Return On Assets (ROA)). This shows that the two independent variables have an influence on profitability. Keywords: Working Capital Turnover, Accounts Receivable Turnover and Profitability (Return On Assets).]]>
<![CDATA[Analisis Pencatatan Dan Penyusunan Laporan Keuangan Pada UMKM Andri-Duta Besar Di Kabupaten Pringsewu ]]>
<![CDATA[Afifah Yohanna]]>;
<![CDATA[Afrizal Nilwan]]>
<![CDATA[ Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): Innovative: Journal Of Social Science Research ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/innovative.v3i2.613
<![CDATA[Penelitian ini dilaksanakan pada UMKM Andri Duta-Besar yang bertujuan untuk memberikan pemahaman bagi pemilik UMKM untuk dapat menyusun laporan keuangan berdasarkan SAK EMKM. Sumber data yang digunakan yaitu data primer. Teknik pengumpulan data dilakukan dengan observasi, wawancara dan dokumentasi untuk membantu dalam penyusunan laporan keuangan. Hasil penelitian menjelaskan bahwa penyusunan laporan keuangan pada UMKM Andri Duta-Besar belum menerapkan SAK EMKM dalam membuat laporan keuangan, dikarenakan pemilik UMKM belum memahami tentang bagaimana penyusunan laporan keuangan yang sesuai dan masih minimnya pengetahuan dalam mengelola pembukuan laporan keuangan tersebut.]]>
<![CDATA[STRATEGIES FOR EXPANDING THE POPULARIZATION OF TESTED PROFICIENT SPEAKERS OF INDONESIAN AT THE LAMPUNG PROVINCIAL LANGUAGE OFFICE ]]>
<![CDATA[Anggraini Saputri]]>;
<![CDATA[Budhi Waskito]]>;
<![CDATA[Yanuarius Yanu Dharmawan]]>;
<![CDATA[Haninun]]>;
<![CDATA[Afrizal Nilwan]]>
<![CDATA[ Journal of Management, Business and Social Sciences Vol. 1 No. 1 (2023): January ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen ]]>
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<![CDATA[This study aims to design a strategy to increase the popularity of Indonesian speakers who are proficient and tested at the Lampung Provincial Language Office. The study used a qualitative method and a descriptive approach and analytical testing using SWOT analysis. The Lampung Provincial Language Office experienced problems in achieving the implementation of activities to increase the popularity of proficient and tested Indonesian speakers in the community. The achievement of the activities that were not achieved could not meet the target resulting in an increase in the target in the following year. Therefore, in 2022 the target number of UKBI testers will increase by 38.49%. Based on the research that has been done, it can be concluded that the failure to achieve the target is influenced by the location of the language office in Lampung Province, the revision of the Indonesian language carried out and the highest scores are at the level of service quality and digitization of the Lampung provincial Language office. Then suggestions were obtained, namely, there was a need to change correctional strategies in increasing the popularity of Indonesian speakers who were proficient and tested with several efforts, namely making written regulations and sanctions such as laws so that speakers of the language had to obey and carry out activities to increase and popularity. Therefore, the implementation of the strategy to increase the popularity of proficient and tested Indonesian speakers can be carried out and achieve the predetermined targets.]]>
<![CDATA[THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTITIES (SAK-EMKM) IN THE PROCESS OF MAKING REPORTS FINANCE FOR MICRO, SMALL, AND MEDIUM ENTERPRISES (CASE STUDY IN MSMES ABADI CELL SRIBAWONO) ]]>
<![CDATA[Sandy Gunawan]]>;
<![CDATA[Afrizal Nilwan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.452
<![CDATA[MSMEs at this time have a great influence on the country's economic development, especially in Indonesia, but many MSME actors have not implemented SAK EMKM in compiling financial statements. The purpose of the study is to find out whether Abadi Cell MSMEs apply SAK EMKM in the preparation of reports or not and to design the preparation of financial statements so that they are in accordance with SAK EMKM. The method used is qualitative case studies by means of data collection, namely by conducting interviews, observations, and documentation. The results of the research conducted that Abadi Cell did not apply SAK EMKM in compiling financial statements so that the researcher designed the preparation of financial statements based on SAK EMKM by producing profit and loss statements, financial position statements, notes on financial statements (CALK) and the researcher encouraged Abadi Cell to continue to prepare SAK EMKM financial statements.]]>
<![CDATA[RUPIAH EXCHANGE RATE DETERMINANTS ]]>
<![CDATA[Jason Tandani]]>;
<![CDATA[Afrizal Nilwan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.453
<![CDATA[The rupiah exchange rate has continued to depreciate over the past few years. The weakening of the exchange rate can have an impact on transaction activities in Indonesian society and international trade. Several factors can be the cause of the weakening of the rupiah exchange rate against the United States dollar, such as domestic inflation, exports and imports. This study aims to determine the influence of inflation, exports and imports on the exchange rate of the Indonesian rupiah against the United States dollar during 2019-2023. This study uses a multiple linear regression analysis method with time series and cross section data types obtained from the website of the Ministry of Trade of the Republic of Indonesia. The results of this study are (1) inflation has a positive effect on the exchange rate; (2) exports have a positive effect on the exchange rate: (3) imports have a negative effect on the exchange rate.]]>
<![CDATA[THE EFFECT OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON NET PROFIT MARGIN (EMPIRICAL STUDY ON COMPANIES IN THE PLASTICS AND PACKAGING SUB-SECTOR FOR THE PERIOD 2021-2023 LISTED ON THE IDX) ]]>
<![CDATA[Asya Desva Fitrilia]]>;
<![CDATA[Afrizal Nilwan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.457
<![CDATA[This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Net Profit Margin (NPM) in plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. This study uses the multiple linear regression method to test the relationship between independent variables (CR and DER) and dependent variables (NPM). The data used is the annual financial statements of companies listed on the IDX. The results show that the Current Ratio has a significant positive influence on Net Profit Margin, which shows that companies with higher liquidity tend to have better profitability. In contrast, the Debt to Equity Ratio has a significant negative effect on the Net Profit Margin, which indicates that the higher the DER, the lower the company's profitability due to the greater interest expense. These findings provide insights for company management in managing liquidity and capital structure to increase profitability.]]>
<![CDATA[EFFECT OF PROFITABILITY, LEVERAGE AND LIQUIDITY AGAINST FINANCIAL DISTRESS (CASE STUDY OF FOOD SUBSECTOR MANUFACTURING COMPANY AND BEVERAGE LISTED ON IDX FOR THE 2018-2022 PERIOD) ]]>
<![CDATA[Marcell Gilbert Immanuel]]>;
<![CDATA[Afrizal Nilwan]]>;
<![CDATA[Haninun]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 2 (2024): April ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i2.209
<![CDATA[The purpose of this study is to determine the impact of profitability (X1), leverage (X2), and liquidity (X3) on financial distress (Y) in food and beverage (F&B) companies on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. Profitability (X1) is measured by ROA, leverage (X2) using DAR and liquidity (X3) by CR value. This research uses quantitative methodology with the population of food & beverage companies that have been listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling procedure used a purposive sampling strategy and resulted in a total of 16 food and beverage companies as research samples. Data analysis using multiple linear regression models. The findings of this research show that the financial distress (Y) experienced by food and beverage manufacturing companies in the 2018-2022 period was significantly influenced by profitability (X1), leverage (X2) and liquidity (X3) positively.]]>
