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DETERMINAN KUALITAS LAPORAN KEUANGAN SATUAN KERJA DI WILAYAH PEMBAYARAN KANTOR PELAYANAN PERBENDAHARAAN NEGARA MATARAM Mohammad Roni; Lalu Hamdani Husnan; Nur Fitriah
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 2, JUNI 2015
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.437 KB)

Abstract

The object of this research is to know the effect of the factor Governmental Accounting Standard apllying, human resource competencies, Information technology utilization, and reconciliation to the financial statements quality of the working unit in payment with KPPN Mataram. The population in this research are 312 units, spread throughout 45 Ministries/Agencies. Samples taken in the research of 80 working units using purposive sampling technique. Each sample represented one respondent treasury officials is the Treasurer. Questionnaires were distributed to 80 respondents, successfully reassembled by 80 respondents. Collected data were analyzed using multiple linear regression analysis of SPSS Version 21.00. Based on the results of data analysis, it was concluded that the Governmental Accounting Standard apllying and information technology using signifikan positive effect on the quality of financial statements of working unit in payment with KPPN Mataram. While the human resourcecompetencies and reconciliation does not significantly influence the quality of financial statements.Keywords: Gavermental Accounting Standards (GAS), competence of the human resources, information technology utilization, reconciliation, and quality of financial statements
PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DIVIDEN DAN LEVERAGE SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Jovial Budi Ramadhani; Lalu Hamdani Husnan; I Nyoman Nugraha AP
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 9 No. 1 (2020): JMM Maret 2020
Publisher : Master of Management, Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.109 KB) | DOI: 10.29303/jmm.v9i1.483

Abstract

This study aims to analyze the effect of profitability on stock prices with dividend and leverage policies as moderating variables in the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX). The independent variable used is Profitability (ROA), with dividend policy (DPR) and leverage (DER) as a moderating variable. The dependent variable is the stock price. The sampling technique was purposive sampling in order to obtain a total sample of 8 companies, with the study period during 2010-2016. This type of research is associative causal. The data analysis technique in this study is moderated regression analysis (MRA) using SPSS. The results of this study indicate that profitability has no effect on stock prices. Dividend policy is proven to be able to strengthen the influence of profitability on stock prices. And leverage is proven to not be able to moderate the effect of profitability on stock prices.Keywords: Profitability, Stock Prices, Dividend Policy, Leverage 
Analisis Perbandingan Kinerja Keuangan PT. Bank NTB Syariah Kantor Pusat Dengan Menggunakan Metode RGEC Pada Masa Transisi Dan Setelah Terkonversi Menjadi Bank Umum Syariah Sufiana Pujiarti; Lalu Hamdani Husnan; Embun Suryani
Journal of Management and Creative Business Vol. 1 No. 4 (2023): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v1i4.1578

Abstract

This study is entitled analysis of the financial performance of PT Bank NTB Syariah head office using the RGEC method during the transition period and after being converted into an Islamic commercial bank. Aims to determine the significance level of Islamic NTB bank performance using the RGEC method during the transition period and after conversion. The type of research used is descriptive research with a quantitative approach. The data collection method used is the method of documentation and literature study. The population in this study were financial statements, GCG reports of head office Islamic NTB banks and the samples were NPF/NPL, FDR/LDR, ROA, ROE, BOPO, NI, CAR and PDN ratios. The analysis tool used is the Wilxocon signed rank test using SPSS version 17. The results of the analysis show that: (1) financial performance during the transition period using the RGREC method gets a composite value of 1 or very healthy (2) financial performance after being converted using the RGEC method gets a composite value 1 or very healthy (3) the comparison of financial performance during the transition period and after conversion is not too significant.
Penyuluhan Tentang Manajemen Usaha Bagi Wirausahawan Di Desa Meninting Kecamatan Batu Layar Kabupaten Lombok Barat Alamsyah AB; Busaini; Lalu Hamdani Husnan; M Irwan; Endang Astuti
Jurnal Pengabdian Magister Pendidikan IPA Vol 8 No 4 (2025): Oktober-Desember 2025
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v8i4.13911

Abstract

Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah memberikan pemahaman kepada wirausahawan yang berada di Desa Meninting Kecamatan Batu Layar Kabupaten Lombok Barat tentang manajemen usaha beserta unsur-unsur yang terkandung di dalamnya. Tujuan khususnya adalah Mitra dapat mengetahui dan memahami tentang manajemen usaha baik berkaitan dengan Pengertian, Perencanaan Usaha, Mengorganisasi Usaha dan Pemasaran Usaha. Dengan diperolehnya pengetahuan tersebut, dapat menjadi modal dasar untuk melaksanakan keberlanjutan usaha pada bidang usaha yang tengah digeluti saat ini. Metode yang digunakan untuk mencapai tujuan ini adalah metode ceramah berhadapan langsung dengan peserta disertai dengan diskusi terbatas. Kegiatan yang akan dilaksanakan terdiri dari tahapan persiapan pelaksanaan kegiatan, tahapan pelaksanaan, serta tahapan Evaluasi dan tahapan pembuatan laporan akhir dari kegiatan yang dilakukan. Realisasi kegiatan; 1) Realisasi kegiatan telah berjalan dengan baik melibatkan pengusaha UMKM yang ada di lokasi yang telah ditetapkan, 2) Para peserta sangat tekun mengikuti kegiatan dan merasakan manfaat dari kegiatan ini, karena kegiatan penyuluhan ini sangat diperlukan untuk memberi pemahaman tentang perlunya penerapan manajemen usaha dalam setiap aktifitas Usaha, 3) Aspek penting dalam berusaha adalah penerapan fungsi-fungsi manajemen yang meliputi; aspek Perencanaan (Planning), aspek Pengorganisasian (Organizing), aspek Pengarahan & pengimplementasian (Actuating/Directing/ Leading), dan Pengawasan & Pengendalian (Controlling), dan 4) Setiap pengusaha baik usaha besar maupun usaha kecil harus mengetahui sumber daya yang akan dikelola untuk menghasilkan produk dan jasa dengan baik, yang meliputi sumber daya: Sumber Daya Manusia, Produksi atau Operasi, Keuangan, Pemasaran, dan sumber daya Informasi.