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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Binus Business Review JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Ilmiah Akuntansi Rahmaniyah eCo-Buss JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Poltekita: Jurnal Pengabdian Masyarakat eCo-Fin Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis NEAR: Jurnal Pengabdian kepada Masyarakat JIAR

Eka Sariningsih

Prodi Akuntansi Universitas Malahayati

Author-ID : 2694105

Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Nursing Public Health Social Sciences Transportation Other

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Pengaruh Realisasi Pajak dan Retribusi Terhadap Rencana Anggaran Pendapatan Asli Daerah dalam pelaksanaan Otonomi Daerah Eka Sari Ningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 2 (2014): Volume 3 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/.v3i2.1182

Abstract. The Purpose of This study was to determine the effect of the realization of the tax levy and realization of the plan of the originalincome budget in the implementation of regional autonomy in Tulang Bawang district in the year 2006-2013 either partially or simultaneously. The techniques of data collection in this study is the,interview, and documentation.In this study the authors use qualitative and quantitative data analysis. In general, tis results of this reaserach are as significant effect on the realization of tax revenue budget plan area is in the implementation, realization levy significant effect on the original income budget plan in the implementation of regional autonomy,realization and realization levy taxes jointly significant effect on the original income budget plan in the implementation of regional autonomy in Tulang Bawang in 2006-2013

Pengaruh Due Profesional Care, Etika Audit, Kompleksitas, Dan Fee Audit Terhadap Kualitas Audit (Studi Pada Kantor Akuntan Publik (KAP) Kota Bandar Lampung Dan Palembang) Eka Sariningsih; Elia Puspita Sari
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 7, No 1 (2018): Volume 7 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jeram.v7i1.2160

This research is important to know, analyze, and get empirical evidence about the influenceof due professional care, audit ethics, complexity, and audit fee on audit quality at public accountingfirm (KAP) Bandar Lampung City and Palembang. The unit of analysis in this study are all publicaccounting firms Bandar Lampung and Palembang. The sampling method is saturated, with a total of57 respondents with an 84% return rate. Data analysis technique used is Partial Least Square (PLS)model. PLS is a structural equation model (SEM).The result of the analysis shows that professional care has a significant effect on audit quality, auditethics has significant effect on audit quality, the complexity does not affect the quality of audit, auditfee has a significant effect on audit quality.

Pengaruh Arus Kas Operasi, Nilai Perusahaan, Struktur Modal Dan Ukuran Perusahaan Terhadap Return Saham (Studi Empiris Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2011 2015) Eka S Sariningsih; Asni Aprilia
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 6, No 2 (2017): Volume 6 Nomor 2
Publisher : Universitas Malahayati

This study aims to analyze the Influence of Operating Cash Flow, Company Value, CapitalStructure and Firm Size to the Stock Return (Empirical Study on Food and Beverage company listedon Indonesia Stock Exchange during 2011 2015). This study uses 60 samples of food and beveragesfirms that listed in Indonesian Stock Exchange during 2011 to 2015. The sampling method used forthis study is purposive sampling. Type of the data used is secondary data. Data analysis used aredescriptive statistics, classical assumption tests and multiple regression analysis. The analytical toolused is with the help of SPPS scale 24.0. The results of this study are partial or simultaneous nosignificant influence between operating cash flow, company value, capital structure and firm size tothe stock returns.

Pengaruh Due Profesional Care, Etika Audit, Kompleksitas, Dan Fee Audit Terhadap Kualitas Audit (Studi Pada Kantor Akuntan Publik (KAP) Kota Bandar Lampung Dan Palembang) Eka Sariningsih; elia puspita sari
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 1, No 1 (2012): Volume 1 Nomor 1
Publisher : Universitas Malahayati

Abstract, This research is important to know, analyze, and get empirical evidence about the influenceof due professional care, audit ethics, complexity, and audit fee on audit quality at public accountingfirm (KAP) Bandar Lampung City and Palembang. The unit of analysis in this study are all publicaccounting firms Bandar Lampung and Palembang. The sampling method is saturated, with a total of57 respondents with an 84% return rate. Data analysis technique used is Partial Least Square (PLS)model. PLS is a structural equation model (SEM).The result of the analysis shows that professional care has a significant effect on audit quality, auditethics has significant effect on audit quality, the complexity does not affect the quality of audit, auditfee has a significant effect on audit quality.

Pengaruh Mekanisme Corporate Governance Terhadap Nilai Perusahaan Dengan Kinerja Variabel Intervening Eka Sariningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 5, No 2 (2016): Volumr 5 Nomor 2
Publisher : Universitas Malahayati

This Research was conducted to look at the Corporate Governance Mechanism wheather itsaffected the corporate value where performance as intervening variabel. The reserach was anexplanatory research approach. The sample was taken by the purposive sampling method by certaincriteria the regression analysis was employed to find out whether the corporate governancemechanism affects the performance, and corporation value. The results from path analysis indicatedthat corporate governance directly affected the corporation value but indirectly affected theperformance and the corporation value.

Perbandingan Kinerja Keuangan Sebelum dan Sesudah Emisi Obligasi Kusnadi Kusnadi; Eka Sari Ningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 1 (2014): Volume 3 Nomor 1
Publisher : Universitas Malahayati

This study aims to provide empirical evidence whether there are differences in the manufacturing company's financial performance before and after bond issuance as measured by the method of financial ratios. The hypothesis in this study is whether or not there is a difference in the company's financial performance before and after the bond issuance. The hypothesis was tested with different test Pired Sample Test through software SPSS.versi 17 with a confidence level of 9.5%. The sample used in this study is a manufacturing company that has gone public on the Indonesian Stock Exchange until December 31, 2013 and conduct bond emissions between the years 2001-2012. Observation period is three years before and three years after emission. Based on predetermined criteria then we obtain the final sample of 13 companies that do bond issuance. The results of testing the company's financial ratios for a period of three years before and three years after bond issuance showed significant value so it can be concluded there is no difference between the manufacturing company's financial performance before and after the bond issuance

Faktor - faktor yang mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Bank Panin di Bandar Lampung Muhammad Luthfi; Yenni Yohanna; Eka Sariningsih
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 3, No 2 (2014): Volume 3 Nomor 2
Publisher : Universitas Malahayati

Abstract. Along with the development of information technology in people's lives, to the demanding world of banking to improve information technology being used Panin Bank is a private bank that increases the use of its information system with a system of CBS (Core Banking System) to be able to provide good service or satisfaction of its customers. This research aims to examine and analyze the factors that affect the performace of the accounting information system at Panin Bank in Bandar Lampung. This research involves 50 respondents are spread across four branches of Panin Bank in Bandar Lampung. The data obtained through the dissemination of the questionnaire directly to the object of research. Data analysis using multiple linear regression and partial test/independent samples t-test. The results of this research show that there is a significant influence (positive) between free variables that factor user involvement in the development process of the system, the ability of personal system engineering, top management support, user training and education programs, to the variable bound to the performance of accounting information system.

Pengaruh Total Quality Management, teknologi dan budaya organisasi terhadap kinerja manajerial Apip Alansori; Erna Listyaningsih; Yuliansyah Yuliansyah; Iing Lukman; Eka Sariningsih
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 2 (2021): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i2.204

Purpose: To find out how much influence the managerial performance has in managing MSMEs and how capable it is in implementing Total Quality Management, technology and organizational culture in increasing MSMEs income. Research methodology: This research is a qualitative research with a case study approach. The data survey method used was research using probability sampling, Partial Least Square (PLS), Average Variance Extracted (AVE, Coefficient of Determination and Path Coefficient Test and Banana Chips MSME on Street Pagar Alam Bandar Lampung. Results: Total Quality Management, technology, and organizational culture simultaneously have a significant influence on managerial performance. Limitations: Time and number of research samples. Contribution: In the MSMEs environment, the natural fence road in Bandar Lampung and local government related to MSMEs Keywords: Total Quality Management, Technology, Organizational culture, Managerial performance, MSMEs

COVID-19 Pandemic on MSMEs in Bandar Lampung Yuliansyah Yuliansyah; Erna Listyaningsih; Eka Sariningsih; Wiewiek Indriani
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i02.p07

The COVID-19 pandemic has an impact on the global economy, including MSMEs. The purpose of this study was to determine the impact of COVID-19 on the financial performance and labor of MSMEs in the Bandar Lampung banana chip center, as well as the impact of labor on financial performance and labor as an intervening factor. The data collected were analyzed using Partial Least Square. It was found that the COVID-19 pandemic had an impact on financial performance and labor. Additionally, labor had an influence on financial performance. The main strength in this study is the discovery of direct and indirect effects of the COVID-19 pandemic on financial performance, with labor acting as an intervening variable between the COVID-19 pandemic and financial performance. This finding implies that people are used to the new normal life namely by carrying out routine activities while implementing health precautions to avoid the COVID-19 transmission. Keywords: COVID-19 pandemic, the effect of COVID-19 pandemic, MSME

Budidaya dan Olahan Jamur Tiram Sebagai Penggerak UMKM di Kelurahan Sumberrejo Kecamatan Kemiling Bandar Lampung Hardini Ariningrum; Indah Lia Puspita; Eka Sariningsih
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2022): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v1i2.434

Tujuan yang ingin dicapai dalam kegiatan ini adalah: memberi pengetahuan tentang budidaya dan olahan jamur tiram sebagai peggerak UMKM. Teknik pendekatan dilakukan adalah dengan metode seminar dan simulasi secara lansung. Kami beharap dengan pengabdian ini dapat membuka wawasan para pelaku usaha di Kelurahan Sumberrejo di Kecamatan Kemiling Bandar Lampung untuk dapat mengembangkan diri melalui pelatihan budidaya dan olahan jamur tiram dalam meningkatkan kinerja dan pangsa pasar

Co-Authors Agustina Retna Ningsih Alansori, Apip Apdola, Zikrina Apip Alansori arafat, yaseer Armuni Jokta Mesu Asni Aprilia Azli Fahrizal Azzis, Muhammad Fahmi Diah Sartikasari eka marlinda Elia Puspita Sari Erlis Yurnita Erna Listyaningsih Evi Mudrikah, Ritali Ferin Annisa Ferri Muzzakki Ghina Gabriella Yusuf Hani Safitri Hardini Ariningrum Hildayanti, Maida Ibrahim, Noven Iriyadi Iing Lukman Iis Safitri Indah Lia Puspita Indah Lia Puspita Indah Susanti Jarina, - Jayawarsa, A.A. Ketut Kusnadi kusnadi kusnadi Kusnadi Kusnadi Larasati, Amelia Lia Puspita, Indah Maharani, Yustika Muhammad Luthfi Muhammad Luthfi Muhammad Luthfi Muhammad Luthfi Mulyani Mulyani Nena Hayati Nova Muhani Rifda Aulia Zahrah Ritali Mudrikah Rohman Daka Roiyah, Roiyah Satria Abadi Septiani, Eka Sonya Meiristia Tina Setia Wati Dewi Wiewiek Indriani yeni anggraeni Yenni Yohanna YULIANA - Yuliana Yuliana Yuliana Yuliana Yuliana Yuliana Yuliansyah Yuliansyah Yulistia Devi

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