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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) Jurnal EMT KITA Jurnal Widya Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan eCo-Fin Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Visi Manajemen (JVM) Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Manajemen dan Bisnis (JMB) International Journal of Economics, Management and Accounting International Journal of Economics, Business and Innovation Research
Herry Goenawan Soedarsa
Universitas Bandar Lampung
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Rasio Keuangan Anggaran Pendapatan Dan Belanja Daerah Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Pesawaran Tahun 2010-2014 Herry Goenawan Soedarsa
Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2020): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i1.1396

Abstract

This study aims to assess the financial performance of the local government district Pesawaran using financial ratio analysis of budget revenue and expenditure Pesawaran District 2010-2014.The analysis is used to analyze financial performance is by calculating the ratio of the area Independence , Ratio Effectiveness , Efficiency Ratio . While the analysis is used to analyze the financial capacity of the area is by counting Share and Growth , Financial Capability Map.  Based on analysis of the financial performance of it can be concluded , the average ratio of local independence Pesawaran District that are in the relationship patterns instructive .But the level of effectiveness of financial management Pesawaran District is fairly effective . While the level of efficiency of financial management is relatively less efficient , the financial condition of local government district Pesawaran still not ideal. Can be seen from the average Share and Growth. Position Pesawaran District is in quadrant II.
Analisis Kinerja Keuangan Pemerintah Kabupaten/Kota Se-Propinsi Lampung Herry Goenawan Soedarsa; Avrina Tryasmarini Dwi Putri
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2014): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v5i2.544

Abstract

According to UU No. 17 / 2003 about state of financial claims that regional leaders should give the stewardship of the budget implementation in the form of financial report to parliament.Such financial statement covering a report the realization of regional, at least the balance, the report cash flow and the record on the financial statements.In accordance with the mandate pp no. 24 / 2005 about government, the accounting standard we need to be a assessment to the financial management of local governments in order to assess whether related regional governments managed to carry out his duty with good or not. The aim of this research is to find out if there are differences financial performance governments city se-propinsi lampung in 2011 and 2012 ' s independence, based on an indicator effectiveness, efficiency and growth of regional financial. Data used in this research is data skunder, in the form of a report the realization of budget district 2011-2012 originating from BPK-RI lampung area. he analysis used is an analysis of qualitative and quantitative analysis by the instrument in form of independent analysis of a sample t test with standard of significance 0.05 or 5 %.
PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP RETURN SAHAM ROSMIATI TARMIZI; HERRY GOENAWAN SOEDARSA; INDRAYENTI INDRAYENTI; DEASY ANDRIANTO
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2018): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v9i1.996

Abstract

This study aims to determine the influence of liquidity ratio and profitability on stock return in the food and beverage companies that listed in Bursa efek Indonesia period 2014-2016. The type of this research is explanatory research with quantitative approach.Population in this research is food and beverages companies listed in Indonesia stock Exchange .Samples were collected by purposive sampling method amounted to 14 companies. The method of analysis used is multiple linear regression analysis method by using SPSS software version 18.The results of this study showed that current ratio and net profit margin negative effect on stock returns, while the quick ratio and return on equity has a positive effect on stock return.Keyword : Current Ratio (CR), Quick Ratio (QR), Net Profit Margin (NPM), Return On Equity (ROE), dan Return Saham.
PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM EVALUASI PENETUAN TARIF RAWAT INAP PADA RUMAH SAKIT GMC TAMAN SARI Herry Goenawan Soedarsa; Rosmiati Rosmiati
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2019): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v10i1.1210

Abstract

The purpose of this study is to add knowledge about the determination of the rates of inpatient services hospitalization with the use of activity based costing, can be used as a reference in setting the service rates of hospitalization in Hospital GMC Taman Sari and as a means of comparison with hospitalization rates that are set for this, as well as being one of the inputs that provide information about activity based costing in its application in a hospital which orientation is the primary community service.This study was conducted on Hospital GMC Taman Sari which is located in the street of Ahmad Yani No. 36 of 20 Km of the Village Taman Sari sub-District Gedongtataan Pesawaran District Lampung Province.The method of analysis used is descriptive method of comparative yaiutu analysis of the tariff of the hospital now, setting method based on activity based costing, then compare the hospitalization rates hospitals based on activity based costing with its realization.The results of the study showed that of perthitungan hospitalization rates using activity based costing, when compared to the rates used by the hospital, then the activity based costing gives a smaller yield.This is due to the overhead of loading on each product. In activity based costing, overhead cost on each product charged on many cost drivers. So in activity based costing, has been able to allocate activity costs to each of the rooms appropriately based on the consumption of each activity.
ANALISIS MODEL ALTMAN Z-SCORE DALAM MENGUKUR POTENSI KEBANGKRUTAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 – 2017) Herry Goenawan Soedarsa; Indrayenti Indrayenti; NM Oldy Apriyanto
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2019): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v10i2.1287

Abstract

This research is one of the references or tools for investors by using the Altman Z-Score model in knowing the financial condition of companies, especially consumer goods industry companies listed on the Indonesia Stock Exchange in 2013 - 2017. Based on the results of research conducted from 36 companies, it can be concluded that out of 36 companies only 20 companies or around 55.56% of the total sample companies that have good financial conditions from 2013 - 2017 because they have a Z-Score value of >2,99. While 16 other companies or around 44.44% of the total sample companies that have unstable financial conditions will even experience bankruptcy.
Apakah Korupsi Berdampak Buruk Pada Kemiskinan Khairudin Khairudin; Silvia Marliani; Aminah Aminah; Luke Suciyati Amna; Herry Goenawan Soedarsa
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2021): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v12i1.1914

Abstract

Fokus penelitian ini dalam rangka menguji pengaruh korupsi terhadap kemiskinan pada 65  pemerintah  daerah  di  wilayah  Sumatera  Bagian  Selatan  periode  2018.  Korupsi diukur dengan temuan penyimpangan oleh BPK-RI atas LKPD dan kemiskinan diukur dengan persentase penduduk miskin pada suatu daerah yang datanya bersumber dari BPS-RI. Pengujian dilakukan menggunakan regresi linier sederhana. Temuan penelitian ini menunjukan bahwa korupsi memiliki pengaruh positif dan signifikan terhadap kemiskinan.
Faktor Yang Mempengaruhi Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Indah Septiana; Nurdiawansyah Nurdiawansyah; Aminah Aminah; Luke Suciyati Amna; Herry Goenawan Soedarsa
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i2.1524

Abstract

Dividend policy is a decision whether profits generated by a company will be distributed to shareholders as dividends or made retained earnings.The purpose of this study was to determine the factor that affect the dividend policy in the manufacture company listed in indonesia stock exchange. The population in this study is a 139 mining companies open in the Indonesia Stock Exchange (BEI). The sample selection uses a purposive sampling method in order obtain a sample of 23 companies. The analysis techique used is multiple linear regression, analysis technique used is multiple linear regression, analysis using SPSS version 20. The results of this study profitability proxied by Return On Assets has a positive and significant to Dividen Payout Ratio, Liquidity is proxied by Current Ratio negative and no significant to Dividen Payout Ratio, and Firm Size has a positive and significant to Dividend Payout Ratio
THE INFLUENCE OF TRANSPARENCY AND ACCOUNTABILITY LOCAL GOVERNMENT FINANCIAL REPORT ON THE LEVEL OF CORRUPTION LOCAL GOVERNMENT OF SUMATERA AREA Khairudin KHAIRUDIN; Rosmiati ROSMIATI; Herry Goenawan Soedarsa; Rina Erlanda
International Conference On Law, Business and Governance (ICon-LBG) 2016: 3th IConLBG
Publisher : UBL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (896.144 KB)

Abstract

Positive developments of government accountability a region characterized by the increases in WTP opinion for local governments it turns out that will be followed by the increases in of criminal acts of corruption conducted by the regional government officials. Corrupt practices is certainly preventable when applying transparency of local governments and accountability for financial management. This study attempts to prove empirically the influence of transparency and accountability local government financial report on the corruption local governments in Sumatera. Tests were conducted with 15 local governments in Sumatera. The data used are sourced from KPK, the website of the local government each, and from BPK RI 2011-2013 periode. This research used a linear regression multiple analysis. The result research showed that transparency it has positive effects and insignificant on the level corruption local government and accountability has positive effects and significant on the level corruption local government.
The Influence Of Inflation, GDP Growth, Size, Leverage, And Profitability Towards Stock Price On Property And Real Estate Companies Listed In Indonesia Stock Exchange Period 2005-2013 Herry Goenawan Soedarsa; Prita Rizky Arika
International Multidiciplinary Conference on Social Sciences (IMCoSS) Vol 1 (2015): 3rd IMCoSS 2015
Publisher : Bandar Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to identify and analyze the effect of inflation, GDP growth, firm size, leverage and profitability towards the stock price on the property and real estate sectors listed in Indonesia Stock Exchange 2005-2013. The first hypothesis is the inflation rate influences negatively on the stock price, the second hypothesis is GDP growth influences positively on the stock price, the third hypothesis is the firm size influences positively on the stock price, the fourth hypothesis is leverage influences negatively on the stock price, and the fifth hypothesis is profitability influences positively on the stock price. Stock prices measured by the Annual Closing Price are seen in the company's annual financial statements.The sample of this study is the industrial property and the real estate listed in Indonesia Stock Exchange in 2005-2013. The sampling technique used is purposive sampling in order to obtain a total sample of 10 companies and real estate properties that meet the criteria established for research sample. Inflation is measured by the consumer price index rate, GDP growth is seen from the changes in nominal GDP, the size of the Company is measured by total sales, leverage is measured using the Debt Equity Ratio (DER) and profitability is measured by Return on Assets (ROA). Data analysis techniques is performed with the classical assumption, hypotheses are tested using multiple linear regression analysis using SPSS 18.0 for windows.The results showed that in partial inflation, GDP growth, and leverage have no effect on stock prices, while the size of the company and profitability have positive effect on the stock price on the company property and real estate sectors listed in Indonesia Stock Exchange.
Pengaruh Risiko Keuangan Dan Dana Pihak Ketiga Terhadap Kinerja Keuangan Pada Bank Syariah Di Indonesia Vian Deka Ratama; Haninun Haninun; Hepiana Patmarina; Herry Goenawan Soedarsa; Tina Miniawati Barusman
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.v13i2.2752

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh manajemen risiko dan dana pihak ketiga terhadap kinerja keuangan bank Syariah Indonesia. Kiprah bank sebagai penyedia jasa keuangan tidak diragukan lagi dalam mendorong perkembangan ekonomi. Pertumbuhan bank syariah mendorong peneliti untuk mengkaji lebih dalam dunia perbankan. Pada penelitian ini menggunakan metode kuantitatif dengan menggunakan data sekunder Bank umum Syariah dari tahun 2018- 2020. Penentuan sampel menggunakan metode purposisive sampling, variable yang diuji pada penelitian ini yaitu: Funding Risk (NPF), Risiko Operational (BOPO), Liquidity Risk (LDR), Risiko Market (NIM). Berdasarkan metode purposive sampling diperoleh sebanyak 11 Bank Syariah yang memenuhi kriteria dengan jumlah data amatan sebanyak 33 data. Hasil analisis regresi menujukkan bahwa BOPO dan risiko pasar (NOM) berpengaruh pada kinerja keuangan Bank Syariah di Indonesia. Sedangkan NPF, LDR serta LDR tidak berpengaruh terhadap kinerja keuangan
Co-Authors . Henny . Shanti Agustin, Angelia Aminah, Aminah Angelia Agustin Apri Irianti Raharjo Avrina Tryasmarini Dwi Putri Bunga Ayu Purwasih Chairul Anwar Chandra Ariyanto, Denny Chelsea Natalia Pohan Clarissa Tiara Putri Claudio Christopher Valentino DEASY ANDRIANTO Desty Natalia Dinantia, Salsabila Farida Efriyanti Friskha Friscillya Habiburrahman Habiburrahman Haninun Hapis Kiki Pribadi Hepiana Patmarina Indah Septiana Indrayenti Indrayenti Indrayenti Indrayenti Joyo, Arya Auralio Khairudin Khairudin Khairudin Khairudin Made Diah Ratna Marcelina Shinta Wining Putri Mareta, Dinda Mutia Salsa Billa NM Oldy Apriyanto Nurdiawansyah Nurdiawansyah Petricia, Vina Prita Rizky Arika Refael Gustiawan Rina Erlanda Riswan RISWAN Rosmiati ROSMIATI Rosmiati Rosmiati Rosmiati Tarmizi Rudi Rahmat Wijaya Safitri, Nazella Silvia Marliani Sufyan Edi Hartanto Surya Pandelima Syamsu Rizal Teguh Santoso Teja, Marchell Tia Rizna Pratiwi Tina Miniawati Barusman Tri Lestira Putri Warganegara Vian Deka Ratama Vina Petricia Winarni Winarni Yolanda, Dea Yosi Kurnia Putri Zenia Dinka Irawan