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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Keuangan International Conference on Law, Business and Governance (ICon-LBG) Jurnal Promosi Pendidikan Ekonomi Akuisisi : Jurnal Akuntansi Visionist Jurnal EMT KITA Akuntabel : Jurnal Ekonomi dan Keuangan SEIKO : Journal of Management & Business International Journal of Supply Chain Management Jambura Accounting Review Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) Enrichment : Journal of Management International Journal of Education, Social Studies, And Management (IJESSM) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia KENDALI: Economics and Social Humanities International Journal of Economics, Management and Accounting Jurnal Multidisiplin Teknologi dan Arsitektur International Journal of Economics, Business and Innovation Research Jurnal Riset Multidisiplin Edukasi E-JURNAL AKUNTANSI Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Research of Economics and Business Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Jurnal Penelitian Ekonomi dan Manajemen (JPEM) Economics and Digital Business Review
Aminah
Universitas Bandar Lampung
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Transportation Other

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Pengaruh Manajemen Laba terhadap Kinerja Keuangan pada Perusahaan Manufaktur Tahun 2011-2012 Aminah AMINAH; Lidya Natasia Gunakan
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.v6i1.571

Abstract

This study aims to obtain empirical evidence about the effect of earnings management onfinancial performance. Earnings management is the act which is conducted by manager to maximize, minimize, or do income smoothing of company’s profit. Managers can affect their company’s market value by do earnings management, such as make their profit always increase every year to show their good financial performance. Indipendent variable of this study is earnings management that measured by discretionary accruals and dependent variable is financial performance that measured by return on asset and debt to equity ratio. This study use analysis of descriptive statistics, simple linier regression with t test and coefficient determination by SPSS 18 program. Samples of this study are 15 manufacturing companies obtained in Indonesia Stock Exchange (BEI) from 2011-2012 period. The results of this study showed that earnings management affect return on asset positive significantly and earnings management affect debt to equity ratio negative unsignificantly.
Analisis Rasio Keuangan Anggaran Pendapatan dan Belanja Daerah Untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Pesawaran Tahun 2010-2014 Khairudin KHAIRUDIN; Aminah AMINAH
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.v8i2.944

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 Kebangkrutan Pada Perusahaan Perbankan Di Indonesia Periode 2001-2012 (Dengan Menggunakan Model Altman Z-Score) Aminah AMINAH; Andi Sanjaya
Jurnal Akuntansi dan Keuangan Vol 4, No 2 (2013): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v4i2.414

Abstract

The purpose of this study is to provide empirical evidence about the bankruptcy prediction model used by Altman. Research questions were constructed in this study is whether the Altman Z-Score model that built in 1968 can be used and relied upon in accommodating economic climate in Indonesia, especially as a predictor of bankruptcy in Indonesia banking company. Statistical test results showed that the Altman Z-Score model appropriate for use in predicting the potential bankruptcy of the Indonesia banking company on the observation period 2001-2012. By doing so, this study conclude that the Altman Z-Score models can be a tool for predicting bankruptcy in Indonesia.
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
Analisis Penerapan Akuntansi Lingkungan Di Rumah Sakit Mardi Waluyo Metro Aminah AMINAH; . Noviani
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.v5i2.541

Abstract

Environmental pollution in Indonesia has reached the stage of worrying . Environment is increasingly polluted by waste from industrial activities of factories, hospitals , and hotels . This has subsequently become impulse formation Pollution Control Association (Appli) dated December 10, 2008 . Hospitals that an organization must be able to provide health insurance to the public, it is appropriate to control the waste that would have an impact on the spread of disease . Create a healthy environment should be one of the missions of organizations engaged in the field of health . So that the application of accounting and environmental management becomes an important requirement that must be done.
Accountability And Financial Performance ofLocal Government in Indonesia Aminah AMINAH; . Lindrianasari
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.238 KB)

Abstract

This study aimstodetermine the relationshipof accountability forthe performanceof LKPD as reflected by WTPopiniongiven bytheSupreme Audit Agency(BPK). The sample usedin this studyisas much as1,238local governmentfinancial datainIndonesiaduring the period of 2009-2011. Statisticaltoolusedinthetesting ofhypothesisis logisticregressionanalysis. Results of this studyindicatethataccountability(measured using the budgetvariance) is positively related tothe performance ofthe financial statements. This resultindicatesthat the smallerthe difference inthe budgetwiththe realizationorganizedby local governmentin the earlyyears, the better theperformance ofthelocal government finance. 
THE EFFECT OF THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE ON THE COMPANY FINANCIAL PERFORMANCE Aminah AMINAH; Nurdiawansyah Nurdiawansyah
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 (842.258 KB)

Abstract

This study aims to test and analyze the effect of implementation Good Corporate Governance on the company financial performance. The population in this study is all of the companies which registered as CGPI’s canidate of 3 years period (2012-2014) and listed in Indonesian Stock Exchange. Sampling using purposive sampling in order a total sample of 11 companies that meet the criteria of the study sample set. The results showed that implementation of GCG that respresented by scoring CGPI, and measurement of the company financial performance is based on profitability ratios which is ROA, ROE, and NPM. The results showed that implementation of GCG that respresented by scoring CGPI negatively affect and insignificant on ROA. While the implementation GCG has positive effect but insignificant on ROE. On the other hand, the implementation of GCG has positive effect and significant on the performance of financial company that measured by NPM. It means that implementation of GCG don’t give a significant effect on the company financial performance.
Bankruptcy Analysis of Banking Companies in Indonesia Period 2001-2012 (Using the Altman Z-Score Model) Andi Sanjaya; . Lindrianasari; . Aminah
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.373 KB)

Abstract

The purpose of this study is to provide empirical evidence about the bankruptcy prediction model used byAltman. Research questions were constructed in this study is whether the Altman Z-Score model thatbuilt in 1968 can be used and relied upon in accommodating economic climate in Indonesia, especially asa predictor of bankruptcy in Indonesia banking company. Statistical test results showed that the AltmanZ-Score model appropriate for use in predicting the potential bankruptcy of the Indonesia bankingcompany on the observation period 2001-2012. By doing so, this study conclude that the Altman Z-Scoremodels can be a tool for predicting bankruptcy in Indonesia.
Determinan Kesejahteraan Mayarakat di Indonesia Khairudin Khairudin; Aminah Aminah
Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i1.750

Abstract

Welfare for the people will soon be realized if it is supported by sufficient resources and good management.The purpose of this research is to examine the effect of government size and fiscal decentralization on the welfare of all provincial governments in Indonesia for the 2014-2018 period. Welfare is measured by HDI; the size of the local government is measured using the total revenue earned in a year; and fiscal decentralization is measured through profit sharing funds, general allocation funds, and special allocation funds obtained in a year. The test was conducted through panel data regression with the findings that the size of the government and fiscal decentralization had a positive and significant effect on welfare. This finding is show of the importance of the sustainability of stakeholder theory and the joint commitment of all parties to maximize the performance of local governments in terms of local revenue and decentralization funds to speed up the realization of welfare for the community
Co-Authors . Noviani . Riswan Adelia Adelia Afrizal Afrizal Afrizal Nilwan Ahmad Firdaus Ahmad Paruji Aisyah Paramitha Chandramurti Alfiani Werdhaningtyas Amelia Dwi Caesarina Andi Darmawijaya Andi Sanjaya Andi Sanjaya Andika Okta Wijaya Andrianus Alvin Fernando ANGGITA ANGGITA Anna Maria Appin Purisky Redaputri Ayu Gita Permata Barusman, Andala R P Bayu Ari Bowo Berry Yovanco Chindy Yolanda Faramitha Christina Vinella Deri Erwandi Dhea Ajeng Saputri Dodi Setiawan Epa Yulya Erick Surya Dharma Evi Gantyowati Farida Efriyanti Farida Farida Filistea Filistea Frandio Gustian Frasiska Risma Yolanda Habibburahman Habibburahman Haninun Hapis Kiki Pribadi Harry Anugrah Pangestu Henny Murtini Henny Murtini Herry Goenawan Soedarsa Iin Ardi Yanti Imanuriea Annisa Putri Indah Septiana Indrayenti Iskandar Ali Alam Jaka Winarna Jesika Sari Jessica Laurentin Wibowo Joan Rachmadini Tri Shetra Khairudin Khairudin Khairudin Khairudin Khalid Eltayeb Elfaki laurensia Laurensia Lidya Natasia Gunakan Linda Warina Septiyenti Lindrianasari Luke Suciyati Amna Lutfan Afiuddin Magrefa Eptanasia Putri Marzuki, Marzuki Melinda Era Pradana Michelle Febriana Muhammad Fikri Muharram Ni Putu Widhia Rahayu Niken Rara Delinda Nurdiawansyah Orlin, Levina Perwira Raya Kitaan Putri Meilinda Putu Novitasari Rahilla Fatima Azzahra Rahmat Putra Hakim Rahmat Salim Fauzi P Rahmawati Rahmawati Riski Sapitri Riswanto Sinaga Rosmiati Tarmizi Safira, Nadia Sarifatul Khotijah Sartono Sartono shereen meigiarti Sherly Wibowo Silvia Marliani Sindy Astuti Sri Risma Yenny Syamsu Rizal Tasya Tia Tamara Tiara Destika Zuliani Tina Miniawati Barusman Tri Damayanti Veronica Wiratna Sujarweni Vina Petricia Yenni Priatna Sari