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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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PENGARUH METODE CAMEL TERHADAP PERTUMBUHAN LABA PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Bunga Ayu Purwasih; Herry Goenawan Soedarsa
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.v1i10.294

Abstract

Penelitian ini Bertujuan Untuk melihat bagaimana pendekatan CAMEL mempengaruhi pertumbuhan labaa pada bank devisa swasta yang terdaftar di BEI dari 2018 sampai dengan 2020. Penelitiian ini menggunakan strategi purposive sampling, dengan sampel sebanyak 15 bank devisa swasta yg terdaftar di BEI. Analisis regresi liinier berganda digunakandalam penelitian ini. Hasil uji f menunjuukkan bahwa CAR, NPL, NIM, ROA dan LDR semuanya memiliki pengaruh yang signifikan terhadap pertumbuhan laba.Variabel NPL berpengaruh negatif dan kecil terhadap pertumbuhan laba, menurut uji T. CAR, NIM, ROA, dan LDR, di sisi lain, memiiliki dampak positif yang besar terhadap pertumbuhan laba.Kajian ini diharapkan dapat membantu manajemen dalam memperkirakan pertumbuhan laba dan meningkatkan kinerja bank secara keseluruhan melalui peningkatan efisiensi bisnis dan Pemberian kredit dilakukan dengan tetap memperhatikan prinsip kehati-hatian.
Penerapan SAK-EMKM Pada UMKM Kedai Kangen Rasa Sufyan Edi Hartanto; Syamsu Rizal; Indrayenti Indrayenti; Herry Goenawan Soedarsa; Hepiana Patmarina; Farida Efriyanti
Jurnal Akuntansi dan Keuangan Vol 14, No 1 (2023): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v14i1.3048

Abstract

Pertengahan tahun 2015, IAI mengembangkan pilar Standar Akuntansi Keuangan (SAK) menjadi lebih sederhana yaitu Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK-EMKM). Berlakunya SAK-EMKM ini memberikan banyak kemudahan untuk perusahaan kecil seperti Usaha Mikro, Kecil dan Menengah (UMKM) dengan ketentuan pelaporan yang lebih kompleks. Penelitian ini untuk menganalisa pelaksanaan SAK EMKM dalam penyajian laporan keuangan pada UMKM. Penelitian ini memakai pendekatan deskriptif. Sumber informasi yang digunakan merupakan informasi primer serta informasi skunder. Teknis analisis yang digunakan yaitu reduksi informasi, penyajian data dan penarikan kesimpulan. Hasil penelitian ini UMKM belum menyusun laporan keuangan sesuai dengan SAK EMKM.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Angelia Agustin; Herry Goenawan Soedarsa
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.126 KB) | DOI: 10.31959/jm.v12i2.1527

Abstract

This study aims to analyze the effect of profitability and company size on audit delay in property and real estate sector companies during the 2019-2021 period. Property and real estate companies listed on the IDX for the 2019-2021 period are the samples in this study. The method used in sampling using purposive sampling for samples that have been determined according to certain qualifications. Data for valuation and measurement variables are obtained from annual reports, such as published independent auditor reports, total assets, and net income which are included in the IDX data base. The analysis technique used is multiple linear regression analysis. The results of this study indicate that profitability and company size have a positive and significant influence on audit delay in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period.
ANALISIS IMPLEMENTASI PENGELOLAAN TRANSAKSI NON TUNAI TERHADAP GOOD GOVERNANCE PADA PEMERINTAH KOTA METRO Habiburrahman Habiburrahman; Herry Soedarsa Goenawan Soedarsa; Winarni Winarni
Jurnal Manajemen dan Bisnis (JMB) Vol 2, No 2 (2021)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jmb.v2i2.730

Abstract

Abstract The Metro City Government began implementing a non-cash transaction system in early 2017 in accordance with the Metro Mayor's Instruction Number 3 of 2017 concerning the Implementation of Non-Cash Transactions within the Metro City Government in realizing technology-based good governance For the sake of creating accountability, transparency, effectiveness and budget efficiency in government. The method of data collection in this study was through observation, interviews, questionnaires and documentation and qualitative analysis. The results showed that the hypothesis: "Non-cash transactions have a significant effect on good governance in Metro City" is accepted. Whereas the procedure for implementing non-cash transactions in the implementation of government spending at the Metro City Government has been implemented in stages based on the Circular of the Minister of Home Affairs No. realizing the principles of good governance, namely the principles of accountability, transparency, effectiveness and efficiency. In addition, it is related to the principle of transparency in the implementation of local government spending, every transaction becomes real time. The track record of transactions and all transactions can be easily traced and monitored by looking at the bank statement. While on the principle of effectiveness and efficiency, this non-cash transaction can be right on target, effective and timely Keywords: Non-Cash Transactions, Good Governance 
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN : (Studi Pada Badan Pemeriksa Keuangan Perwakilan Provinsi Lampung) Vina Petricia; Herry Goenawan Soedarsa
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1602

Abstract

The ability of an auditor to detect fraud is no longer a kept secret. One of the auditor's abilities, and hence one auditor's qualities, is to detect fraud and explain abnormalities throughout the audit. This ability is supported by the auditor's understanding of the different types of fraud, their characteristics, and how to detect them. However, due to a variety of factors, many auditors fail to detect fraud. As a result, this study was conducted to empirically prove the influence of Red Flags, Time Pressure, Professional Skepticism, Competence, Independence, and Professionalism. The population in this study is the entire target population of BPK Representatives of Lampung Province auditors. Saturation sampling to obtain a sample of 48 questionnaires from all those distributed, with 35 respondents responding. The analytical method used was descriptive analysis using the IBM SPSS Statistics 26 application. The findings of this study show that Red Flags, Professional Skepticism, Competence, Independence, and Professionalism all have a positive and sig influence. On the other hand, the results of the Time Pressure variable have no positive and insignificant effect on the auditor's ability to detect fraud.
Factors Affecting Customer Satisfaction Of The Ubud Anyer Hotel Zenia Dinka Irawan; Herry Goenawan Soedarsa
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

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

Abstract

This research aims to find out the influence of the quality of your service and civil service on customer satisfaction at the Ubud Anyer Hotel. As well as identifying the factors that influence customer satisfaction. Population study This is customers staying at the Ubud Hotel Anyer with criteria aged 17-25 years, with amount sample of 30 people. This research uses test tools in the form of validity tests and reliability tests.The data analysis technique used in this research is analysis multiple linear regression. As well as Test hypothesis using the F test and T test. From the results of the researcher and the discussion, conclusions can be drawn about the quality of service and the existing facilities owned by Hotel Ubud Anyer has an influence on customer satisfaction.
The Influence Of Marketing Mix On Consumer Satisfaction At Jeruk. In Teluk Betung Claudio Christopher Valentino; Herry Goenawan Soedarsa
International Journal of Economics, Business and Innovation Research Vol. 3 No. 03 (2024): May, International Journal of Economics, Business and Innovation Research (IJE
Publisher : Cita konsultindo

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Abstract

The purpose of this study is to ascertain how the marketing mix affects customer satisfaction in Teluk Betung. The target audience for this study is consumers in Jeruk.in Teluk Betung, and the sample size for this study is 50 individuals. employing multiple linear regression analysis as a method of analysis. According to the study's findings, the marketing mix as a whole had a confirmed and verifiable positive and considerable impact on Jeruk.in Teluk Betung's consumer happiness. It is intended that Jeruk.in Teluk Betung can increase customer satisfaction by using the study to maintain the stability of a suitable marketing mix for clients.
Analisis Pengaruh Locus of Control dan Stres Kerja Terhadap Kinerja Pegawai Bagian Kesejahteraan Rakyat Setdakar Tulang Bawang Safitri, Nazella; Soedarsa, Herry Goenawan
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i4.1404

Abstract

In the success of an organization, the role of individuals becomes very important. Employee satisfaction and productivity are key factors that influence an organization's overall results. There are two important factors that influence employee engagement, which are work stress and the individual's locus of control. The purpose of this study was to explore how employees of the People's Welfare Department of the Tulang Bawang Regional Secretariat responded to workplace stress and their locus of control. The research method used was quantitative research in the research population consisting of the staff of the People's Welfare Department of the Tulang Bawang Regional Secretariat. Data were collected through questionnaires and multiple regression analysis was used to process the data. Research results show that locus of control (X1) and work stress (X2) have a significant impact on employee performance, in which locus of control is the factor with the greatest influence. in this study.
Pengaruh Profitabilitas dan Sales Growth Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Tahun 2019-2021) Dinantia, Salsabila; Soedarsa, Herry Goenawan
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i4.1517

Abstract

This study aims to determine the effect of profitability and sales growth on tax avoidance of manufacturing companies in the consumer goods industry sector which are listed on the IDX in 2019 - 2021. There are several factors that influence a company in carrying out its tax obligations, including profitability, leverage, and corporate governance. This research method uses quantitative methods. The samples involved were 57 companies within 3 years. The testing procedure used is purposive sampling. Data analysis for this study used multiple linear regression tests. The results showed that profitability and sales growth had a positive and significant effect on tax avoidance.
Pengaruh Pemberian Kredit Modal Kerja Terhadap Tingkat Pendapatan Usaha Mikro Kecil dan Menengah (UMKM) pada PT PNM Mekaar Area Tulang Bawang Cabang Banjar Agung Yolanda, Dea; Soedarsa, Herry Goenawan
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 4, No 1 (2025): January 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v4i1.5433

Abstract

Penelitian ini bertujuan untuk melihat bagaimana kredit modal kerja berpengaruh terhadap tingkat pendapatan usaha mikro kecil dan menengah pada PT. PNM Mekaar Area Tulang Bawang Cabang Banjar Agung. Sampel yang digunakan adalah 50 nasabah PT. PNM Mekaar Area Tulang Bawang Cabang Banjar Agung yang memenuhi kriteria tertentu. Prosedur pengujian yang dipakai yakni purposive sampling.  Analisis data atas penelitian ini memakai berbagai pemeriksaan analisis regresi linear sederhana. Hasil penelitian menunjukan bahwa  kredit  modal kerja berpengaruh positif dan signifikan terhadap tingkat pendapatan UMKM.
Co-Authors . Henny . Shanti Agustin, Angelia Aminah, Aminah Angelia Agustin Apri Irianti Raharjo Arya Auralio Joyo 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 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