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All Journal Jurnal Akuntansi Aktual JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Journal of Management and Creative Business
Lalu Hamdani Husnan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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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.
Co-Authors I Nyoman Nugraha AP Jovial Budi Ramadhani Mohammad Roni Nur Fitriah Sufiana Pujiarti Suryani, Embun