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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) AJIE (Asian Journal of Innovation and Entrepreneurship) Akuisisi : Jurnal Akuntansi Visionist Jurnal EMT KITA Akuntabel : Jurnal Ekonomi dan Keuangan International Journal of Supply Chain Management Ilomata International Journal of Tax and Accounting Enrichment : Journal of Management Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Economics, Business and Innovation Research E-JURNAL AKUNTANSI
Aminah, Aminah
Universitas Bandar Lampung
Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Kinerja Keuangan Dan Kesejahteraan Masyarakat Pemerintah Daerah di Indonesia Khairudin Khairudin; Rosmiati Tarmizi; Indrayenti Indrayenti; Aminah Aminah
Asian Journal of Innovation and Entrepreneurship Volume 04, Issue 03, September 2019
Publisher : UII

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Abstract

Penelitian ini bertujuan untuk memotret kinerja keuangan dan kesejahteran masyarakat pada pemerintah daerah di Indonesia serta membuktikan secara empiris pengaruh kinerja keuangan terhadap kesejahteraan masyarakat. Penelitian ini dilakukan terhadap pemerintah kabupaten/kota di Indonesia, dimana kinerja keuangan diukur dengan rasio kemandirian keuangan daerah, rasio efektivitas keuangan daerah, rasio efisiensi keuangan daerah dan rasio pertumbuhan keuangan daerah sedangkan kesejahteraan masyarakat diukur dengan Indeks Pembangunan Manusia (IPM). Pengujian dilakukan dengan menggunakan pengujian hipotesis. Hasil penelitian berdasarkan periode pengamatan menemukan bukti bahwa (1) kinerja keuangan dan kesejahteran masyarakat pada pemerintah daerah di Indonesia belum begitu baik; (2) kemandirian keuangan daerah berpengaruh positif dan signifikan terhadap kesejahteraan masyarakat; (3) efektivitas keuangan daerah berpengaruh positif dan tidak signifikan terhadap kesejahteraan masyarakat; (4) efisiensi keuangan daerah berpengaruh positif dan signifikan terhadap kesejahteraan masyarakat dan (5) pertumbuhan keuangan daerah berpengaruh negatif dan signifikan terhadap kesejahteraan masyarakat. Penelitian ini telah mengkonfirmasi stakeholder theory, dimana sebagai sebuah organisasi pemerintah daerah telah memberi manfaat kepada para stakeholder diantaranya adalah berupa kesejahteraan bagi masyarakat meskipun belum sesuai dengan harapan.
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
PENGEMBANGAN MODEL PELATIHAN AKUNTANSI DALAM UPAYA PENINGKATAN KOMPETENSI KEUANGAN PADA PELAKU UMKM DI SLEMAN YOGYAKARTA Veronica Wiratna Sujarweni; Aminah Aminah; Habibburahman Habibburahman
VISIONIST Vol 10, No 2 (2021): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.992 KB) | DOI: 10.36448/jmv.v10i2.2226

Abstract

Tujuan penelitian ini adalah Untuk mengetahui dan menganalisis tingkat keberhasilan pelatihan akuntansi yang diikuti UMKM selama ini. Untuk mengetahui dan menganalisis faktor-faktor apa saja yang menjadi kendala dalam pelatihan akuntansi sebelumnya sehingga pelaku UMKM tidak melaksanakan pembuatan laporan keuangan. Untuk mengetahui dan menganalisis kompetensi keuangan UMKM di wilayah Sleman selama ini. Untuk mengetahui dan menganalisis rancangan model pelatihan akuntansi yang efektif dan efisien dan dapat diterapkan secara terus-menerus oleh pelaku UMKM. Penelitian ini merupakan jenis penelitian kualitatif dan kuantitatif. Kajian dalam penelitian ini difokuskan pada analisis kebutuhan, perencanaan, pelaksanaan, evaluasi dan refleksi untuk mendapatkan model pelatihan akuntansi yang efektif dan efisien agar pelaku UMKM dapat membukukan transaksi dan menghasilkan laporan keuangan secara terus menerus dalam usahanya. Populasi dalam penelitian ini adalah peserta dan pelatih pelatihan akuntansi UMKM yang ada di wilayah Sleman Yogyakarta. Data yang digunakan adalah data primer dan sekunder, teknik pengumpulan data dengan kuisioner, wawancara, dan dokumentasi. Alat analisis menggunakan alat analisis deskriptif, perumusan meteri dan metode pelatihan.Hasil yang Peserta pelatihan yang membuat  laporan keuangan ada 10 responden (20%), dan yang tidak menyusun laporan keuangan sebanyak 40 responden (80%). Dengan demikian tujuan pelatihan akuntansi belum berhasil. Faktor yang menyebabkan tidak berhasilnya pelatihan adalah pemateri tidak melakukan analisis kebutuhan pelatihan. Pada pelaksanaan cara penyampaian pemateri tidak mudah dipahami oleh peserta. Pada saat akhir pelatihan tidak dilakukan evaluasi dan perbaikan pelatihan, pelatih tidak mengadakan pendampingan setelah selesai memberikan materi. Materi  pelatihan yang sulit dipahami. Perlu didesainkan materi yang mudah. Kompetensi keuangan pelaku UMKM yang sudah permah mendapat pelatihan akuntansi dilihat dari tingkat omset penjualan masih mayoritas kurang dari 20 juta perbulan. Sumber modal sebagian besar dari modal sendiri. Penghasilan bersih mayoritas masih dibawah 5 juta. Sebagian besar UMKM belum menyusun laporan keuangan. Hasil rancangan materi pelatihan akuntamsi adalah membuat buku kas umum, buku kas harian, buku bank, buku persediaan bahan, buku inventaris, buku penjulan, buku persediaan barang jadi, buku persediaan barang dalam proses, buku konsinyasibuku hutang, buku piutang, laba rugi dan neraca.
Good Global Supply Chain Governance, Corruption, and Welfare: an Empirical Evidence From Indonesia Khairudin Khairudin; Evi Gantyowati; Jaka Winarna; Nurdiawansyah Nurdiawansyah; Aminah Aminah
International Journal of Supply Chain Management Vol 10, No 2 (2021): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

— Social welfare can only be realized if local governments have good global supply chain governance and low corruption. This research aims to prove the effect of good global supply chain governance and corruption on welfare. This research was conducted on all provincial governments in Indonesia in 2014-2018. Good global supply chain governance was measured using the Indonesia Governance Index published by The Partnership for Governance Reform, corruption is measured through corruption cases carried out by public officials in each province published by the KPK-RI (Indonesia's Corruption Eradication Commission), while welfare was measured by the Human Development Index published by BPS-RI (Indonesia’s Central Bureau of Statistics). The analysis was done through multiple regression testing. The results show that (1) the implementation of good global supply chain governance, corruption and social welfare in local governments in Indonesia is still bad; (2) local governments with high human development index and high government index cannot guarantee a low level of corruption; (3) good global supply chain governance is evidence to significantly improve welfare; (4) corruption has actually been shown to significantly improve welfare. This finding proves the importance of good global supply chain governance for local governments to accelerate the improvement of social welfare. Besides, the impact of corruption on welfare in this study is interesting.
Government Size, Supply Chain fiscal Decentralization Management, and Society Prosperity: A Data Panel Proof from Provinces in Indonesia Khairudin Khairudin; Aminah Aminah; Sri Risma Yenny; Rahmawati Rahmawati; Dodi Setiawan
International Journal of Supply Chain Management Vol 9, No 6 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

The improvement of society prosperity can only be achieved if the regional government has sufficient resources, both in the form of financial and non-financial resources. This study aims to examine the effect of government size and supply chain fiscal decentralization on prosperity. This research was conducted in all provinces in Indonesia in the 2014-2018 period. Prosperityis measured by the human development index, which the source is from BPS-RI, the size of the regional government is measured by the total income earned in a year, and supply chain fiscal decentralization is measured through revenue sharing funds, general allocation funds, and special allocation funds sourced from BPK-RI. Testing was done with multiple linear regression and the results of the study showed that government size and supply chain fiscal decentralization have a positive and significant effect on prosperity. This finding is empirical evidence of the importance of government size as measured by regional income and supply chain fiscal decentralization for regional governments in order to accelerate the improvement of prosperity for prosperity.
PENGARUH KOMPETENSI AUDITOR, PENGALAMAN AUDITOR DAN INDERPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA INSPEKTORAT KOTA BANDAR LAMPUNG Haninun Haninun; Linda Warina Septiyenti; Aminah Aminah
VISIONIST Vol 11, No 1 (2022): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jmv.v11i1.2548

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompetensi auditor, pengalaman auditor dan independensi auditor secara parsial dan bersama-sama terhadap kualitas audit pada Inspektorat Kota Bandar Lampung.Penelitian ini merupakan penelitian kausal yang bertujuan untuk mengetahui pengaruh kompetensi auditor, pengalaman auditor dan independensi auditor terhadap kualitas audit. Populasi dalam penelitian ini adalah pegawai yang mempunyai tugas dan kewajiban di bidang audit pada Inspektorat Kota Bandar Lampung yang berjumlah 74 orang, sehingga sampel dalam penelitian ini diambil seluruh populasi atau penelitian populasi (sensus). Selanjutnya, alat analisis yang digunakan yaitu analisis regresi linier berganda dan uji t.Berdasarkan hasil pembahasan dapat ditarik kesimpulan bahwa kompetensi auditor berpengaruh positif dan signifikan terhadap kualitas audit pada Inspektorat Kota Bandar Lampung, pengalaman auditor berpengaruh positif dan signifikan terhadap kualitas audit pada Inspektorat Kota Bandar Lampung, independensi auditor berpengaruh positif dan signifikan terhadap kualitas audit pada Inspektorat Kota Bandar Lampung, serta kompetensi auditor, pengalaman auditor dan independensi auditor secara bersama-sama berpengaruh positif dan signifikan terhadap kualitas audit pada Inspektorat Kota Bandar Lampung.Implikasi yang disampaikan yaitu auditor Inspektorat Kota Bandar Lampung hendaknya benar-benar teliti dan bekerja secara maksimal dalam proses pengumpulan alat bukti di lapangan, sehingga mampu menghasilkan audit yang berkualitas.
Assessing the Quality of Metro City Government Financial Report Disclosure khairudin khairudin; Aminah Aminah; Riswan Riswan; Nurdiawansyah Nurdiawansyah; Erick Surya Dharma
Enrichment : Journal of Management Vol. 12 No. 1 (2021): November: Management Science
Publisher : Institute of Computer Science (IOCS)

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Abstract

This study is aimed at assessing the quality of disclosure of Metro City LKPD for the period 2014-2018 based on PP No. 71/2010. This research was conducted by comparing the disclosure items made by the Metro City Government with the disclosure items based on PP no. 71/2010. The results of the study found that the LKPD disclosure index by the Metro City Government during the period of receiving WTP opinions was low and the disclosure items that were obeyed were about inventory accounting and items about construction accounting in progress were disclosure items that were often violated. This finding has implications for improving the performance of BPK-RI so that the WTP opinion is given truly describes the real quality of financial management.
Analisis Kelayakan Usaha Udang Vannamei Di Desa Bumi Pratama Mandira Kecamatan Ogan Komering Ilir Kabupaten Sumatera Selatan Riswanto Sinaga; Aminah Aminah
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 1 (2022): JULI: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i1.778

Abstract

To determine whether or not a business is feasible, a business feasibility analysis is needed. This study will analyze the feasibility of vannamei shrimp pond cultivation in Bumi Pratama Mandira Village, Ogan Komering Ilir Regency, South Sumatra Province which is carried out semi-intensively so that it can lead to the possibility of experiencing profits or losses. The purpose of the study was to determine the amount of investment costs, total production costs, income and income as well as a feasibility study using the calculation of Break Even Point (BEP), R/C Ratio, B/C Ratio, Return on Investment (ROI), and Payback Period. (PP) vannamei shrimp farming business. This research is a qualitative and quantitative research. The population in this study were people who worked as vaname shrimp cultivators in Bumi Pratama Mandira Village, so that in this study a sample of 3 vaname shrimp cultivators was used using purposive sampling technique as a sampling technique. Types of research data in the form of primary data and secondary data. The results of this study are the third effort of vannamei shrimp farmers in Bumi Pratama Mandira Village, Ogan Komering Ilir District, South Sumatra Regency.
Penerapan Tunneling Incentive Terhadap Transfer Pricing Sarifatul Khotijah; Aminah Aminah; Farida Efrianti; Iskandar Ali Alam; Riswan Riswan
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.v13i2.2750

Abstract

Globalization is increasingly growing rapidly and driving the world economy so it has quite a big impact on business actors. Not a few national companies in Indonesia are in the process of developing their business into a research company, this has the aim of being able to test how much influence taxes and tunneling incentives have on transfer pricing decisions at Indonesian Stock Exchange companies or often known as BEI companies in 2017- 2020. In the research process, the research used purposive sampling method and found 10 sample companies and researchers used time series or panel data regression analysis using the selected model, namely the REM model which is more reliable and suitable than using the FEM and CEM models. The process of testing the hypothesis uses a linear regression model which uses eviews 9. The results of the study indicate that taxes have a fairly positive and significant effect on transfer pricing 0.0060 < 0.05 and tunneling incentives have a positive but not significant effect. 0.0905 > 0.05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables. 05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables. 05 on transfer pricing. The amount (R2) of taxes and tunneling incentives is 48.52% while the remaining 51.48% is influenced by other variables.
Determinan Nilai Perusahaan Harry Anugrah Pangestu; Aminah Aminah; Khairudin Khairudin; Syamsu Rizal; Indrayenti Indrayenti
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.v13i2.2753

Abstract

Tujuan penelitian adalah untuk menngetahui nilai perusahaan yang merupakan tolak ukur bagi pemegang saham untuk melihat kondisi keuangan perusahaan sebelum menginvestasikan modalnya pada perusahaan manufaktur yang tercatat pada Bursa Efek Indonesia periode 2018-2020. Variabel independent yang diujikan antara lain Debt  Equity Ratio (DER), Devidend Pay out Ratio (DPR) dan Earning Per Share (EPS) dan satu variabel dependen yaitu Price Book Value (PBV). Populasi penelitian ini perusahan manufaktur sub sektor konsumsi sebanyak 39 dan sudah tercatat pada website idx.co.id. Teknik analisis yang digunakan purposive sampling (kriteria tertentu), yang didapatkan 13 sample perusahaan. Metode analisis penelitian yang digunakan yaitu metode analisis data panel dengan menggunakan model yang ditetapkan adalah Fixed Effect. Berdasarkan hasil penelitian  membuktikan bahwa leverage berdampak negatif pada nilai perusahaan, akan tetapi kebijakan dividen dan earning pershare tidak berpengaruh terhadap  nilai perusahaan.
Co-Authors . Noviani Adelia Adelia Afrizal Nilwan Afrizal Nilwan Ahmad Firdaus Ahmad Paruji Alfiani Werdhaningtyas Andala Rama Putra Barusman Andi Darmawijaya Andi Sanjaya Andi Sanjaya Andika Okta Wijaya ANGGITA ANGGITA Appin Purisky Redaputri Ayu Gita Permata Chindy Yolanda Faramitha Christina Vinella Dodi Setiawan Einde Evana 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 Hendri Dunan Herry Goenawan Soedarsa Iin Ardi Yanti Indah Septiana Indrayenti Indrayenti Iskandar Ali Alam Jaka Winarna Jesika Sari Khairudin Khairudin Khairudin Khairudin laurensia Laurensia Lidya Natasia Gunakan Linda Warina Septiyenti Lindrianasari Luke Suciyati Amna Marzuki Nurdiawansyah Nurdiawansyah Orlin, Levina Putri Meilinda Putu Novitasari Rahmawati Rahmawati Riski Sapitri Riswan RISWAN Riswan Riswan Riswanto Sinaga Rosmiati Rosmiati Rosmiati Tarmizi Safira, Nadia Sarifatul Khotijah Sartono Sartono shereen meigiarti Sherly Wibowo Silvia Marliani Sindy Astuti Sri Risma Yenny Syamsu Rizal Tina Miniawati Barusman Veronica Wiratna Sujarweni Vina Petricia