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All Journal Jurnal Akuntansi dan Keuangan International Conference on Law, Business and Governance (ICon-LBG) International Multidiciplinary Conference on Social Sciences (IMCoSS) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Visi Manajemen (JVM) International Journal of Economics, Business and Innovation Research
Herry Goenawan Soedarsa
Universitas Bandar Lampung
Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengendalian Intern Atas Pemberian Pinjaman dan Penerimaan Angsuran dalam Hubungannya dengan Ditaatinya Kebijakan Manajemen (Studi Kasus pada PT. Sumber Nasional Motor di Bandar Lampung) Herry Goenawan Soedarsa; . Henny; Haninun HANINUN
Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v1i1.15

Abstract

The purpose of this study was to assess the procedures for granting loans and installment receipts from customers on PT National Sources Motors, to assess the extent of the workings of the employees in the procedures for granting loans and installment receipts from customers on PT. National sources motors, to study the division of labor system imposed by PT. National Sources Motors and its application in lending procedures and installment receipts (whether or not adhered to company policy), and to compare between the existing theory and practice in lapangan.alat analysis is qualitative analysis tool. Qualitative analysis is a tool used analysis tool by comparing the theory with the practice in the company without using numbers or calculations.From the results of research and analysis by the author, it can be concluded that the PT SNM has not been fully successful in implementing good internal control procedures for granting loans and installment receipts from customers, where there are 3 elements of internal control that has not been applied to the maximum, ie labor competent and trustworthy, with the lines of authority and responsibility are clearly defined; adequate segregation of duties (segregation of duties), and healthy practices that should be run in the tasks and functions of each part of the organization.
Determinasi Kinerja Bank Syariah di Indonesia Nurdiawansyah Nurdiawansyah; Herry Goenawan Soedarsa; Hepiana Patmarina; Tri Lestira Putri Warganegara; Rudi Rahmat Wijaya
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2022): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i1.2461

Abstract

kinerja keuangan berfungsi sebagai tolok ukur untuk menentukan sejauh mana suatu perusahaan telah memenuhi tujuannya. Permasalahan yang peneliti temukan ialah kecilnya nilai Return On Assets Perbankan Syariah sehingga tentunya menimbulkan fenomena bahwa perusahaan tersebut tidak mampu menghasilkan laba. Riset dilakukan dengan tujuan mengetahui dampak dari CAR, NPL, LDR dalam pengaruhnya pada ROA yang dihasilkan Bank Syariah di Indonesia tahun 2011 - 2020. Metode deskriptif diterapkan dalam riset ini dengan pendeketan kuantitatif disertai analisis secara linier yang berganda. Merujuk kepada analisis data, diindikasikan yakni tidak ditemukan dampak signifikan dari rasio CAR, NPL kepada ROA, sedangkan LDR berdampak signifikan pada ROA.
Pengaruh Pengalaman Kerja Dan Kompetensi Auditor Terhadap Kualitas Hasil Pemeriksaan Studi kasus Pada Inspektorat Provinsi Lampung. Herry Goenawan Soedarsa; Friskha Friscillya; Riswan RISWAN
Jurnal Akuntansi dan Keuangan Vol 2, No 2 (2011): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i2.209

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh pengalaman kerja dan kompetensi auditor baik secara parsial maupun simultan terhadap kualitas hasil pemeriksaan pada Inspektorat Provinsi Lampung. Hasil penelitian ini diharapkan dapat memberikan manfaat bagi peneliti yaitu dapat digunakan sebagai bahan pertimbangan antara teori – teori yang telah diperoleh di bangku kuliah yang berhubungan antara judul skripsi dengan kenyataan yang sebenarnya di lapangan. Dan bagi praktek pada Pemerintah Daerah Diharapkan dapat memberikan kontribusi dalam pengambilan kebijakan pemberdayaan aparatur pada Inspektorat Provinsi, Kabupaten/Kota khususnya auditor dalam rangka untuk meningkatkan kualitas Hasil Pemeriksaan.
Pengaruh Faktor Internal dan Eksternal Pada Audit Delay (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Herry Goenawan Soedarsa; Nurdiawansyah NURDIAWANSYAH
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.v8i2.947

Abstract

This study aims to determine and analyze the effect of firm size, profitability, solvency, auditor quality, and auditor opinion on audit delay on food and beverage companies listed on Indonesia Stock Exchange period 2013-2015. The first hypothesis proposed is firm size positively influence audit delay, second hypothesis is profitability negatively affect audit delay, third hypothesis is solvency have positive effect to audit delay, fourth hypothesis is auditor quality have negative effect to audit delay, hypothesis fifth is auditor opinion negatively affect audit delay. Audit delay measurement is based on the period between the closing date of the financial year to the date of opinion on the independent auditor's report. The sample in this research is food and beverage company listed in Indonesia Stock Exchange year 2013-2015. Sampling using purposive sampling to obtain the number of samples of 30 food and beverage companies that meet the criteria of the research sample that has been determined. Firm size measured by total asset, profitability measured by Return on Asset (ROA), solvency measured using Debt Equity Ratio (DER), auditor quality and auditor opinion measured using dummy variable. Data analysis technique is done with classical assumption test, hypothesis test using multiple linear regression analysis with SPSS 18.0 for windows. The results showed that partially firm size, profitability, solvency and auditor quality have negative effect on audit delay in food and beverage companies listed on Indonesia Stock Exchange while the auditor's opinion variable positively influence to audit delay at food and beverage company listed in Bursa Indonesia Securities.
Analisis Kredit Bermasalah dan Penghapusan Kredit Bermasalah Terhadap Peningkatan Net Profit Margin (Studi Kasus Pada PT. Bank Rakyat Indonesia (Persero), Tbk Tahun 2011-2013) Herry Goenawan Soedarsa; Apri Irianti Raharjo
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.v6i2.579

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kredit bermasalah danpenghapusan kredit bermasalah terhadap peningkatan net profit margin PT. Bank Rakyat Indonesia (Persero), Tbk. Penelitian yang dilakukan termasuk jenis penelitian deskriptif. Data yang digunakan berupa lapuran keuangan selama tiga periode yaitu dari tahun 2011 sampai dengan tahun 2013. Teknik analisis dilakukan dengan menganalisis data-data yang telah dikumpulkan yang kemudian dideskriptifkan bagaimana pengaruh kredit bermasalah dan penghapusan kredit bermasalah terhadap peningkatan net profit margin. Hasil penelitian menunjukan bahwa kredit bermasalah berpengaruh positif terhadap peningkatan net profit margin dan penghapusan kredit bermasalah tidak berpengaruh terhadap peningkatan net profit margin. Dari hasil penelitian disarankan kepada pihak perusahaan agar dapat meningkatkan pengawasan terhadap kredit bermasalah dari sejak permohonan kredit hingga selesainya kredit.
Analisis Penerapan Metode Pengakuan Pendapatan Terhadap Laba Perusahaan Pada PT. Coca Cola Distribusi Indonesia (Cabang Tanjung Karang) Herry Goenawan Soedarsa; Surya Pandelima
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.v6i1.566

Abstract

Penjualan merupakan kegiatan yang menghasilkan pendapatan. Dimana pendapatantersebut merupakan salah satu sumber kelangsungan hidup dari sebuah perusahaan. PT. Coca-cola Distribusi Indonesia Tanjung Karang yang merupakan perusahaan yang bergerak dalam bidang distribution minuman ringan yang mempunyai kegiatan mendistribusikan minuman ringan yang pemasarannya meliputi wilayah Lampung Tengah, Lampung Timur, Lampung Utara. PT. Coca-cola Distribution Cabang Tanjung Karang adalah perusahaan yang bergerak dalam bidang penjualan minuman ringan baik secara Tunai maupun kredit. Adapun yang menjadi permasalahan yaitu apakah metode pengakuan pendapatan yang digunakan oleh perusahaan mempengaruhi Laba dan bagaimana pengaruhnya terhadap Laporan Laba Rugi. Tujuan penelitian ini adalah untuk mengetahui bagaimana penerapan akuntansi terhadap pendapatan terhadap laporan laba rugi yang diterapkan oleh perusahaan, dan sesuai dengan kriteria dan prinsip-prinsip akuntansi yang lazim
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 Tingkat Kesehatan Koperasi pada Koperasi Simpan Pinjam di Kabupaten Tulang Bawang Barat Herry Goenawan Soedarsa; Desty Natalia
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2016): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v7i2.754

Abstract

The purpose of this study was to determine determine and advise the Credit Unions in Tulang Bawang Barat about the soundness of the cooperative to assess, the soundness of the cooperative visits from capital, asset quality, management, efficiency, liquidity, independence and identity of cooperatives in the growth and Credit Unions West Tulang Bawang. This research is a descriptive study. Population and sample in this research cooperative in the district of West Tulang Bawang and taken five cooperatives active for at least 5 years. Data collection method used is direct interview, library study, and documentation. The results of data analysis can be concluded that Based on Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number: 14 / Per / M.KUKM / XII / 2009 by judging from the 7 Aspects namely Aspect Capital, Assets Quality Aspects, Management Aspect, Aspect efficiency, Liquidity aspect, aspect and aspect Independence and Self Growth Cooperative. And the result Rating at Credit Unions in Tulang Bawang Barat has a quite healthy Predicate
Analisis Kinerja Perusahaan Dengan Metode Balanced Scorecard Periode 2013-2014 (Studi Kasus Pada Hotel Sahid Bandar Lampung). Tia Rizna Pratiwi; Herry Goenawan Soedarsa; Made Diah Ratna
Jurnal Akuntansi dan Keuangan Vol 9, No 2 (2018): september
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i2.1088

Abstract

This research aims to meansure the performance of Sahid Hotel using the balanced scorecard method with four perspectives in balanced scorecard measurement. The four perspectives of balanced scorecard are financial perspective, customer perspective, internal business perspective, and learning and growth perspective. This research using data during two periods 2013-2014. The result of this research using balanced scorecard such as financial perspective, customer perspective, and learning and growth perspective show quite less, but to internal business show quite good. From four perspective of balanced scorecard method, over all performance of Sahid Hotel is less.
Pengaruh Audit Manajemen Sumber Daya Manusia terhadap Kinerja Karyawan (Studi Kasus pada PT. Gramedia Asri Media Bandar Lampung) Herry Goenawan Soedarsa; Chairul Anwar; . Shanti
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2014): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i1.448

Abstract

PT. Gramedia Asri Media Bandar Lampung is a general bookstore that is engaged in the retail and distribution of books, school and office tools as well as multimedia products. The company as a business person should be able to deal with the changes and developments that exist both in the field of technology and social. Based on the description in the background, this research aims to determine the influence of Human Resource Management Audit against the Employee Performance at Gramedia Asri Media Bandar Lampung. The variables that examined in this research are Human Resource Management Audit (X) as Independent Variables and Performance (Y) as the Dependent Variable. The population of this research is the parts that related to the audit of human resource management and employee performance. Sampling in this research is based on saturation sampling technique. In this research the number of the samples which are used is 43 respondents.The data which is used in this research is primary data obtained from the questionnaires and interviews. To analyze the influence of Human Resource Management Audit (X) Toward Performance (Y), writer uses descriptive qualitative and quantitative methods, correlation coefficient, simple linear regression analysis, analysis of the coefficient of determination, and a t test. Based on statistical analysis obtained the following results: t test results are showed that the Human Resource Audit impact employee performance. This is indicated by tcount 5.743 while ttable of 1.68, based on the calculation that tcount> ttable then Ho is rejected or in the other words Ha is accepted. Based on these findings it can be concluded that the hypothesis which states "Human Resource Management Audit influence on Employee Performance" is acceptable.
Co-Authors . Henny . Shanti Aminah, Aminah Angelia Agustin Apri Irianti Raharjo Avrina Tryasmarini Dwi Putri Bunga Ayu Purwasih Chairul Anwar Claudio Christopher Valentino DEASY ANDRIANTO Desty Natalia Friskha Friscillya Haninun Hapis Kiki Pribadi Hepiana Patmarina Indah Septiana Indrayenti Indrayenti Khairudin Khairudin Made Diah Ratna NM Oldy Apriyanto Nurdiawansyah Nurdiawansyah Prita Rizky Arika Rina Erlanda Riswan RISWAN Rosmiati Rosmiati Rosmiati ROSMIATI Rosmiati Tarmizi Rudi Rahmat Wijaya Silvia Marliani Surya Pandelima Tia Rizna Pratiwi Tina Miniawati Barusman Tri Lestira Putri Warganegara Vian Deka Ratama Yosi Kurnia Putri Zenia Dinka Irawan