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RISWAN, Riswan
Universitas Bandar Lampung
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Dyat Sekar Sari; Riswan Riswan
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 11 (2022): October
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v1i11.341

Abstract

Dalam dunia bisnis yang terus maju dan berkembang, persaingan antar pelaku bisnis terus meningkat, sehingga mendorong banyak pelaku bisnis berupaya untuk terus memaksimalkan nilai perusahaannya guna menarik minat para investor. Namun, tidak semua perusahaan dapat meningkatkan nilai perusahannya. Tujuan dari penelitian ini tidak lain ialah untuk menunjukkan bagaimana struktur modal, profitabilitas dan likuiditas dapat memengaruhi nilai perusahaan. Teknik dokumentasi digunakan untuk mengumpulkan data penelitian dalam penelitian ini. Data sekunder yang digunakan ialah data harga saham serta laporan keuangan dari perusahaan sub industri makanan olahan yang terdaftar di bursa efek indonesia periode 2018-2020. Purposive samplyng terpilih sebagai teknik pengumpulan sampel dan ada 12 perusahaan yang memenuhi kriteria sampel pada penelitian ini, dengan jumlah sampel sebanyak 36. Analisis regresi berganda digunakan pada penelitian ini dengan SPSS 18. Temuan menunjukan bahwa struktur modal dan likuiditas mempunyai dampak positif dan tidak signifikan terhadap nilai perusahaan, tetapi profitabilitas mempunyai dampak positif dan signifikan terhadap nilai perusahaan.
Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (Sak Emkm) Pada Laporan Keuangan UMKM Kemplang Shally Di Kota Bandar Lampung Cristin Clalorin; Riswan Riswan
Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i2.635

Abstract

Penelitian ini dilakukan pada sebuah UMKM Kemplang Shally yang bertujuan untuk menyusun laporan keuangannya secara mudah berdasarkan SAK EMKM. Penelitian ini menggunakan pendekatan kualitatif menggunakan metode studi kasus. Sumber data yang digunakan yaitu data sekunder. Metode pengumpulan data dilakukan dengan cara dokumentasi terkait dengan dokumen penyusunan laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa dalam penyusunan laporan keuangan, pelaku UMKM Kemplang Shally belum menerapkan SAK EMKM dikarenakan pelaku usaha tidak pernah mengetahui tata cara pencatatan akuntansi terkait SAK EMKM, minimnya latar belakang Pendidikan pelaku UMKM, serta rendahnya modal untuk mempekerjakan staf ahli dalam menyusun laporan keuangan. Oleh sebab itu, dalam penelitian ini, diterapkan sistem pelaporan keuangan sederhana yang dapat membantu pelaku UMKM memahami konteks penyusunan laporan keuangan berdasarkan SAK EMKM.
Pengaruh E-Commerce, Pengetahuan Kewirausahaan dan Sistem Informasi Akuntansi pada Minat Berwirausaha Ellista Delvisa; Riswan
Jurnal EMT KITA Vol 7 No 3 (2023): JULY 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.v7i3.1170

Abstract

The purpose of this study is to analyze the impact of the use of e-commerce, business knowledge and accounting information systems on the entrepreneurial interests of students of the Accounting Studies Program at Bandar Lampung University. Research results show that there is a significant positive impact on students' interest in entrepreneurship between e-commerce, entrepreneurial knowledge, and the use of accounting information systems. This finding has important implications for the development of college student entrepreneurship. By improving their understanding and use of e-commerce, and good business skills, students are better prepared and motivated to develop their own businesses. A good understanding of accounting information systems also helps students manage their businesses effectively. Recommendations for educational institutions are to improve students' understanding and knowledge of e-commerce, entrepreneurship, and the use of accounting information systems through the development of relevant curricula. Governments and related parties can also support the development of e-commerce and create a favorable environment for the growth of student businesses. This research has made an important contribution to our understanding of the factors that influence students' interest in entrepreneurship and will serve as a reference for efforts to increase student entrepreneurship interest and promote entrepreneurial economic growth. can be used as.
Strategi Pemasaran dalam Meningkatkan Daya Saing UMKM Nasi Tumpeng Rajabasa Bandar Lampung Melia Utami; Riswan Riswan
Jurnal Ilmu Administrasi Bisnis Vol 12, No 2 (2023)
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jiab.2023.37810

Abstract

Environmental factors, both internal and external, often become obstacles to the growth of MSMEs. Ignorance for MSME actors to anticipate environmental changes, and not having a marketing strategy has resulted in MSME actors lacking competitiveness in the products offered. SWOT analysis is an alternative in helping MSMEs determine marketing strategies and anticipate changes in the business environment. The purpose of this research is to find out the right strategy for increasing sales in the Nasi Tumpeng Rajabasa culinary business using qualitative methods with primary data sources and using SWOT analysis which consists of Strengths, Weaknesses, both of which are internal factors, and Opportunities. Opportunities), Threats (Threats) which are part of external factors. Given the data analysis carried out, it was concluded that Tumpeng Rajabasa can improve the quality of its products by providing many interesting menus, as well as maximizing customer service for its products. In addition, the practicality offered by catering services is very profitable for MSME actors, so that UMKM Tumpeng Rajabasa can reduce the total cost of the price of production staples, and guarantee the best quality as a competitive advantage strategy.Faktor lingkungan baik dari internal ataupun eksternal sering kali jadi penghambat bagi pertumbuhan UMKM. Ketidaktahuan bagi para pelaku UMKM untuk mengantisipasi pergantian lingkungan, dan tidak punya strategi pemasaran mengakibatkan pelaku UMKM kurang punya daya saing pada produk yang ditawarkan. Analisis SWOT jadi alternatif dalam membantu para UMKM menetapkan strategi pemasaran dan mengantisipasi pergantian dari lingkungan bisnis tersebut. Tujuan riset ini ialah agar diketahui strategi yang tepat dalam menaikkan penjualan pada usaha kuliner Nasi Tumpeng Rajabasa memakai metode kualitatif dengan sumber data primer serta memakai analisis SWOT yang terdiri atas Strength (Kekuatan), Weakness (Kelemahan), keduanya ialah faktor internal, dan Opportunities (Peluang), Threats (Ancaman) yang jadi bagian dari faktor eksternal. Mengingat analisis data yang dilaksanakan, didapat kesimpulan jika Tumpeng Rajabasa dapat menaikkan mutu produknya dengan menyediakan banyak menu yang menarik, juga memaksimalkan pelayanan pada pelanggan pada produknya. Ditambah kepraktisan yang ditawarkan dengan jasa catering sangatlah menguntungkan pelaku UMKM, hingganya UMKM Tumpeng Rajabasa dapat menekan total biaya dari harga bahan pokok produksi, serta menjamin mutu yang terbaik jadi strategi keunggulan bersaing. 
Contingency Of Local Government Financial Report Quality (A Case Study of The Environmental Agency of Bandar Lampung City) Iis Isabela; Riswan Riswan
International Journal of Economics, Business and Innovation Research Vol. 3 No. 01 (2024): January, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

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Abstract

This research investigates the impact of the Accounting System and Internal Control System on the Quality of Financial Reports, with Human Resource Capacity as a moderating factor. Employing an explanatory approach and purposive sampling, the study aims to elucidate the interplay among these variables. Utilizing multiple linear regression modeling for analysis, the findings reveal that both the Accounting System and Internal Control System exert a positive and significant influence on the Quality of Financial Reports when moderated by Human Resource Capacity. This implies that the effectiveness of financial reporting is not solely dependent on the intrinsic features of accounting and control systems but is also contingent upon the organizational capacity in terms of human resources. These results underscore the intricate dynamics between structural components and human elements in ensuring the quality of financial reporting. In conclusion, understanding the interdependence of these factors is crucial for organizations seeking to enhance their financial reporting processes and overall accountability.
Financial Statement Fraud Model: (Case Study on BUMN Companies for the 2021-2022 Period) Iin Ardi Yanti; Riswan Riswan; 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 fraud problem that occurred at PT Waskita Karya recently became the background of this research. The purpose of this study was to determine the effect of the independent board of commissioners and institutional ownership on financial statement fraud and the role of financial performance in mediating the effect of the independent board of commissioners and institutional ownership on financial statement fraud. A quantitative approach is used in this study with the population, namely BUMN companies, for the 2021–2022 period, and purposive sampling is used to select samples. The number of samples was 17 for a two-year period, so 34 research data points were obtained. The results of this study show that the independent board of commissioners and institutional ownership have a negative and significant effect on financial statement fraud, and financial performance can mediate the effect of independent commissioners and institutional ownership on financial statement fraud. The conclusion of this study indicates that the number of commissioners in the company and the number of shares owned by institutions that can affect financial statement fraud, as well as the amount of supervision from independent commissioners and institutions that invest capital, will have an impact on the better financial performance of the company, and this will reduce the actions of managers to commit financial statement fraud.
Determinants Of Interest In Using The E-Wallet Application (Case Study on UBL Accounting Students) Rada Ameka; Riswan Riswan; Haninun Haninun
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 use of e-wallet applications, which are currently widely used for transactions and replace cash payments, is the background of this study. This study aims to determine the effect of perceived benefits and convenience on interest in using e-wallet applications and the role of perceived usefulness in mediating the effect of perceived benefits and perceived convenience on interest in using e-wallet applications. This study uses a quantitative approach using primary data obtained through the distribution of questionnaires. The population in this study were all students of the Faculty of Economics and Business, Bandar Lampung University, Accounting study program. The sample in this study were students who actively transacted using e-wallets. The result is that perceived benefits have an insignificant effect on interest in using the e-wallet application, while perceived convenience has a positive and significant impact on interest in using the e-wallet application. And perceived usefulness is able to mediate the effect of perceived benefits and perceived convenience on interest in using e-wallet applications. It can be concluded that the easier it is to use the e-wallet application, the stronger the user's attractiveness and encourage interest in using the e-wallet application.
Determinants Of Interest In Investing In The Capital Market (Case Study of Accounting Students at Bandar Lampung University) Widya Anzelina; Riswan Riswan; Afrizal Nilwan
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 aims to identify the impact of motivation, social media influencers, and risk perception on interest in investing in the capital market, with technological progress acting as a moderating variable. The research method used is a quantitative approach using a sample of accounting students at Bandar Lampung University, totaling 81 respondents. The results showed that motivation and social media influencers have a significant influence on interest in investing in the capital market. On risk perception, the results showed a significant negative effect on interest in investing. In addition, technological progress weakens the moderating effect of interest in investing on motivation and risk perception. However, technological progress strengthens the moderating effect of interest in investing in social media influencers.
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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Abstract

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.
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.
Co-Authors . Imelda . Jevilie . Septenaria Adiati Ameci Aflhauranty Regina Afrizal Nilwan Aminah, Aminah Andala Rama Putra Barusman Anniza Ratu Mahlinda Anthony Affandi Ayu Widia Ningrum Budhi Waskito Budi Waskito Cintiya Cintiya Cristin Clalorin Daniel Hariadi Sunjoto Daniel Yulian Dewi Larasati Dini Seviyawati Dyat Sekar Sari Ellista Delvisa Elvanny Wijaya Erick Surya Dharma Eriec Juwita Esti Suci Yanti Farida Efriyanti Farida Farida Frisca Artha Ulina Friskha Friscillya Gatot Hidayat Gede Ari Pratama Putra HABIBURRAHMAN, Habiburrahman Haninun Hassan Basrie Hendri Dunan Herry Goenawan Soedarsa Herry Goenawan Sudarsa Ida Ayu Putu Sri Widnyani Iin Ardi Yanti Iis Isabela Ines Genevine Iskandar Ali Alam Jessica Novia Justian Suhendra Khairudin Khairudin Khairudin Khairudin Lisda Mawarni Malik, Malik Melia Utami Mellyani Mellyani Nina Permata Sari Nurdiawansyah Nurdiawansyah Nuria Erisna Oktavianur Oktavianur Putri Meilinda Rada Ameka Restiani Fasa Rico Dezi Afriansyah Sarah Genevine Sarifatul Khotijah Selviana Lauren Sigit Riyadi Sumiyati, Lydia Thontowie Dauli Tri Lestari Saputri Wahit Nurrohman Widya Anzelina Yashinta Arly Yolanda Fatrecia Kesuma Yunus Fiscal