Claim Missing Document
Check
Articles

Determinants Of Going Concerned Audit Opinion Acceptance Putri Meilinda; 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

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

Abstract

A going concern audit opinion is an opinion issued by the auditor that is used in order to consider the ability of a company or business to survive. This study aims to analyze the effect of profitability and company growth on the acceptance of going concern audit opinions by auditors in conducting audit assessments. Solvency variables are used as moderating variables in the study. The data used in this study are mining sector companies listed on the Indonesia Stock Exchange in 2020–2022. The sample amounted to 54 companies out of a total of 81 samples, and the sampling method was purposive sampling. The analysis technique uses logistic regression. The results of the research that has been done show that the variables of profitability and company growth have a negative influence on going concern audit opinions. While the solvency variable is able to moderate the negative effect of profitability and company growth on going concern audit opinions, The results of this study are one of the objectives of providing information to auditors so that they can pay attention to the various aspects studied in providing a sustainable audit.
Analysis of Product Development for Jempol Coffee Brand in Natar District Ahmad Redho; 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

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

Abstract

The quality of customer service plays a crucial role in the success of an organization, especially in the energy sector such as PT. PLN (Persero). This study aims to analyze the role of human resource management (HRM) in improving the quality of customer service at PT. PLN (Persero) Unit Pelaksana Pelayanan Pelanggan (UP3) Tanjung Karang. The research method used is a survey with questionnaires distributed to employees and customers of PT. PLN (Persero) UP3 Tanjung Karang. The results show that HRM has a significant impact on the quality of customer service. Factors such as recruitment, training, and employee development have a positive relationship with customer satisfaction. Additionally, internal communication, employee motivation, and reward systems also play a crucial role in improving employee performance and directly contribute to the quality of service provided to customers. This research contributes to understanding the close relationship between HRM and the quality of customer service in the energy industry context. The practical implications of this research can assist PT. PLN (Persero) UP3 Tanjung Karang in optimizing HRM strategies to enhance customer satisfaction and maintain competitiveness in the competitive energy market. The conclusion of this research provides a basis for similar companies to better understand the importance of HRM in achieving strategic goals related to the quality of customer service.
The Effect of Price and Service Quality on Customer Satisfaction at Cafe Tuan Jana Bandar Lampung Aflhauranty Regina; 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

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

Abstract

In the business world, especially in the coffee shop industry in Bandar Lampung, customer happiness is of utmost importance due to intense rivalry. The purpose of this study is to ascertain how consumer happiness at one coffee shop, Cafe Tuan Jana Bandar Lampung, is impacted by pricing and service quality. Utilizing a quantitative methodology, the study included 96 respondents who were Cafe Tuan Jana Bandar Lampung patrons. With the use of SPSS, a Likert scale questionnaire was used as part of the data gathering method. The study sample consisted of patrons of Cafe Tuan Jana Bandar Lampung, and the analytic used was multiple linear regression analysis. The study's findings demonstrate that pricing significantly and favorably affects consumer happiness. For example, in Cafe Tuan Jana Bandar Lampung, client satisfaction is positively and significantly impacted by service quality.
The Effect of Profitability and Company Size on Company Value with Good Corporate Governance as A Moderating Variable Listed on The Indonesia Stock Exchange Selviana Lauren; Riswan
ROE: Research of Economics and Business Vol. 2 No. 1 (2026): (April) ROE: Research of Economics and Business
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/roe.v2i1.103

Abstract

This study aims to analyze the effect of profitability and firm size on firm value, with Good Corporate Governance (GCG) as a moderating variable, in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The study employed a quantitative approach using purposive sampling, resulting in 23 companies with a total of 69 observations. The data used were secondary data derived from annual financial reports published by the IDX. The analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS. The results of the t-test indicate that profitability has a positive and significant effect on firm value, and firm size also has a positive and significant effect on firm value (p = 0.000). The coefficient of determination shows an Adjusted R² value of 0.65, indicating that 65% of the variation in firm value can be explained by profitability, firm size, and GCG variables, while the remaining [35%] is influenced by other factors outside the model. Furthermore, the MRA results demonstrate that Good Corporate Governance, proxied by independent commissioners and the audit committee, significantly moderates the relationship between profitability and firm value, as well as the relationship between firm size and firm value. These findings suggest that strong financial performance and larger company scale contribute to higher firm value, and the implementation of effective GCG mechanisms strengthens this relationship by enhancing investor confidence. This research is expected to serve as a reference for company management and investors in making strategic decisions related to financial performance and corporate governance practices.
Solutions to Improve Welfare in Indonesia: Agency Theory Perspective Khairudin Khairudin; Aminah Aminah; Riswan Riswan
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Vol 21 No 1 (2026): March 2026
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/er.v21i1.13722

Abstract

This study focuses on testing the effect of good governance on welfare moderated by corruption in all provincial governments in Indonesia during the period 2014-2018. The test was conducted using panel data regression, where welfare was measured using the human development index value, good governance was measured using the governance index based on the principles of good governance from KNKG which was processed using the Principal Component Analysis method, corruption was measured using the number of irregularities found by government audit institutions, and the size of the regional government was measured using the number of state civil servants. The research data came from BPK-RI and BPS-RI. The test results found that good governance had a positive and significant effect on welfare, and corruption weakened the relationship between good governance and welfare, so the implementation of good governance and the continuous eradication of corruption in regional government organizations is very important.
Evaluasi Kebijakan Bantuan Keuangan Partai Politik dan Implikasinya terhadap Pendidikan Politik Masyarakat di Provinsi Lampung Gede Ari Pratama Putra; Budhi Waskito; Riswan Riswan
PERSPEKTIF Vol. 15 No. 2 (2026): PERSPEKTIF April
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/perspektif.v15i2.17268

Abstract

The Political Party Financial Assistance (Banparpol) policy is designed to support political education and strengthen democratic quality; however, its implementation at the regional level remains substantively limited. This study evaluates the implementation of Banparpol in Lampung Province and examines its implications for the quality of regional democracy. A qualitative case study approach was employed, using in-depth interviews, document analysis, and literature review, and the analysis was conducted through William N. Dunn’s policy evaluation framework. The Indonesian Democracy Index (IDI) was used as an outcome indicator. The findings reveal that Banparpol implementation is predominantly administrative, with political education activities being incidental and focused on internal party interests. Budget distribution based on electoral votes does not correspond to the quality of policy outputs. The evaluation indicates a gap between normative objectives and actual implementation, while IDI trends show no significant improvement in democratic quality. This study offers an outcome-based evaluation approach by integrating Dunn’s framework and the IDI, highlighting the need to reorient Banparpol from an administrative compliance model toward a performance- and impact-based policy.
Efektivitas Forum Kemitraan Polisi dan Organisasi Masyarakat dalam Pencegahan Konflik Politik di Kota Bandar Lampung Sigit Riyadi; Budhi Waskito; Riswan
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/2t4dbn28

Abstract

Meningkatnya dinamika politik lokal di Indonesia, khususnya pada momentum elektoral, berimplikasi pada tingginya potensi konflik politik yang dapat mengganggu stabilitas keamanan dan kualitas demokrasi lokal. Penelitian ini bertujuan untuk menganalisis efektivitas Forum Kemitraan Polisi dan Organisasi Masyarakat (FKPM) dalam pencegahan konflik politik di Kota Bandar Lampung, serta mengidentifikasi faktor-faktor yang memengaruhi kinerjanya. Penelitian ini menggunakan pendekatan kualitatif dengan metode eksploratif. Data dikumpulkan melalui wawancara mendalam, observasi, dan studi dokumentasi, dengan informan yang ditentukan secara purposive meliputi unsur kepolisian, organisasi masyarakat, tokoh masyarakat, serta Badan Kesatuan Bangsa dan Politik (Bakesbangpol) Kota Bandar Lampung. Analisis data dilakukan menggunakan model interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa FKPM telah berperan sebagai wadah komunikasi dan koordinasi antara kepolisian dan organisasi masyarakat, namun efektivitasnya belum optimal karena masih bersifat formalistik dan administratif. Faktor-faktor yang memengaruhi efektivitas FKPM meliputi rendahnya partisipasi komunitas yang substantif, lemahnya kepercayaan dan legitimasi publik, keterbatasan komunikasi dan adaptasi terhadap dinamika politik digital, belum optimalnya koordinasi interinstitusional, keterbatasan kapasitas sumber daya manusia, serta mekanisme respon cepat yang masih reaktif. Oleh karena itu, penelitian ini merekomendasikan rekonstruksi FKPM menuju model kemitraan yang bersifat community- based dan deliberatif, dengan menempatkan kepolisian sebagai fasilitator yang netral dan memperkuat tata kelola keamanan kolaboratif guna mewujudkan stabilitas politik dan demokrasi lokal yang berkelanjutan di Kota Bandar Lampung
Pengaruh Kepemimpinan Transformasional Terhadap Kinerja Pegawai Dimediasi Kompetensi Digital Pada ILS Kabupaten Pringsewu Wahit Nurrohman; Riswan Riswan; Oktavianur Oktavianur
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11447

Abstract

Improving employee performance has become a strategic issue for organizations, particularly in the era of work digitalization that demands rapid adaptation to the use of information technology. In the context of social service organizations, leadership effectiveness and employees’ digital competence readiness play a crucial role in supporting the achievement of organizational goals. This study aims to analyze the effect of transformational leadership on employee performance with digital competence as a mediating variable at Inisiasi Lampung Sehat (ILS), Pringsewu Regency. This study employed a quantitative approach with an explanatory research design. The research population consisted of all employees of ILS Pringsewu Regency, totaling 37 individuals, all of whom were included as the research sample using a total sampling technique. Data were collected through closed-ended questionnaires using a Likert scale and analyzed using multiple linear regression and path analysis with the assistance of SPSS software. The results indicate that transformational leadership has a positive and significant effect on employee performance, with a regression coefficient of 0.412 and a significance value of 0.002. Transformational leadership also has a positive and significant effect on employees’ digital competence, with a regression coefficient of 0.683 and a significance value of 0.000. Furthermore, digital competence is proven to have a positive and significant effect on employee performance, with a regression coefficient of 0.365 and a significance value of 0.006. Path analysis results show that digital competence partially mediates the effect of transformational leadership on employee performance, with the indirect effect being greater than the direct effect alone. These findings confirm that improving employee performance depends not only on the quality of transformational leadership but also on employees’ ability to master and utilize digital technology. Therefore, the integration of transformational leadership and digital competence development is a crucial strategy for sustainably enhancing employee performance.
Pengaruh Perencanaan Sumber Daya Manusia dan Pelatihan Terhadap Peningkatan Kapabilitas APIP pada Inspektorat Kabupaten Mesuji Provinsi Lampung Esti Suci Yanti; Hendri Dunan; Riswan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11473

Abstract

Doctor retention is a critical issue for regional hospitals in ensuring sustainable healthcare services. This study This study aims to analyze the effect of human resource planning and training on the improvement of the capability of the Government Internal Supervisory Apparatus (Aparat Pengawasan Intern Pemerintah/APIP) at the Inspectorate of Mesuji Regency, Lampung Province. The research problem focuses on the need to further strengthen APIP capability in supporting the effectiveness of internal supervision within local government. The research approach is based on a conceptual framework integrating Human Capital Theory, the Resource-Based View, and Organizational Capability Theory, which emphasize the importance of human resource management and training as strategic factors in enhancing organizational capability. The research employed a quantitative approach with a survey design, and the data were analyzed using multiple linear regression supported by classical assumption tests, t-tests, F-tests, and the coefficient of determination. The results indicate that human resource planning and training have a positive and significant effect on APIP capability, both partially and simultaneously. The conclusion of this study confirms that improving APIP capability requires integrated human resource planning accompanied by well-structured, relevant, and sustainable training programs.
DEVELOPING A POLICE-COMMUNITY ORGANIZATION PARTNERSHIP FORUM MODEL TO PREVENT POLITICAL CONFLICT IN BANDAR LAMPUNG CITY Sigit Riyadi; Budi Waskito; Riswan; Malik
International Journal of Multidisciplinary Reseach Vol. 2 No. 2 (2026): April
Publisher : International Journal of Multidisciplinary Reseach

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

Abstract

The main problem in developing the Police and Community Organization Partnership Forum Model in Bandar Lampung City is the absence of a structured and sustainable partnership in preventing political conflict, so that coordination and early detection of conflict have not been running optimally amidst local political dynamics. This study uses a qualitative descriptive method to describe the development of the Police and Community Organization Partnership Forum Model in preventing political conflict in Bandar Lampung City. Data were obtained through interviews and document studies. The results of the study indicate that the partnership forum serves as a forum for communication and cooperation between the National Police and community organizations in maintaining political stability, but its effectiveness is not optimal in terms of communication, participation, member capacity, coordination, and conflict prevention performance. The effectiveness of the forum is determined by interacting structural, institutional, social, and cultural factors, so a more systematic, measurable, and sustainable partnership model is needed.