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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi Multiparadigma Infestasi Neo-Bis Journal of Accounting and Investment Akuisisi : Jurnal Akuntansi International Research Journal of Management, IT & Social Sciences International Business and Accounting Research Journal Jurnal Akuntansi Aktual Journal of Economic, Bussines and Accounting (COSTING) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Jurnal Pengabdian Magister Pendidikan IPA Competitive Jurnal Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi Jurnal Gema Ngabdi Valid Jurnal Ilmiah Akurasi : Jurnal Studi Akuntansi dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Indonesia Accounting Journal Jurnal Akuntansi Jurnal Abdi Insani Jurnal Abdimas Sangkabira Golden Ratio of Finance Management Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Kendali Akuntansi JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Journal of Innovative and Creativity Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi E-Jurnal Akuntansi
Lilik Handajani
Universitas Mataram
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

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Analysis of the Effect of Net Income, Total Assets and Total Cash Flow on the Stock Price of Companies Indexed LQ45 Mareza, Puja Dwi; Handajani, Lilik; Kartikasari, Nungki
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.19396

Abstract

The Indonesian capital market has experienced rapid growth, marked by an increase in the number of investors and companies listed on the Indonesia Stock Exchange (IDX). The LQ45 Index, which includes companies with high liquidity and large market capitalization, serves as a key indicator of the capital market. This study aims to analyze the effect of net profit, total assets, and cash flow on the stock prices of companies included in the LQ45 Index during the 2020–2022 period. A quantitative method with an associative approach was employed to evaluate the relationships between variables, using data from the annual financial reports of 58 companies selected through purposive sampling. Data analysis was conducted using IBM SPSS 25, with classical assumption tests, F-tests, and t-tests applied to test the hypotheses. The results indicate that, simultaneously, net profit, total assets, and total cash flow significantly influence stock prices. However, partially, net profit does not have a significant impact on stock prices, suggesting that this factor is less considered by investors. In contrast, total assets and total cash flow significantly affect stock prices, emphasizing the importance of asset management and corporate liquidity. These findings suggest that companies should focus on effective asset and cash flow management to attract investors and enhance financial report transparency. Future research may consider additional variables and extend the study period.
Edukasi dan Pelatihan Penyusunan Business Model Canvas (BMC) Bagi Wirausaha Pemula untuk Perencanaan Usaha Yang Inovatif Handajani, Lilik; Hamdani Husnan, Lalu; Sokarina, Ayudia
Jurnal Pengabdian Magister Pendidikan IPA Vol 8 No 3 (2025): Juli-September 2025
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v8i3.12865

Abstract

The rapid growth of small businesses in local communities is often not supported by adequate planning and management. Limited managerial skills, minimal entrepreneurial experience, weak financial controls, rising bad debts, and ineffective marketing strategies are among the key factors contributing to business failure among new entrepreneurs. This community service program aims to provide education and training in innovative business planning for beginner or new entrepreneurs in the West Lombok region through the application of the Business Model Canvas (BMC). The implementation of this community service program includes the delivery of materials by the community service team (facilitators), business plan preparation simulations conducted by participants, and interactive discussions between facilitators and participants. The results show improvements in participants’ knowledge, understanding, and skills in applying the BMC as a strategic business planning tool. This initiative has strengthened the capacity of new entrepreneurs to design effective strategies, seize opportunities, and mitigate risks, thereby fostering business growth and sustainability.
Corporate Governance dan Green Banking Disclosure: Studi pada Bank di Indonesia Handajani, Lilik
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i2.12243

Abstract

Tujuanpenelitian ini adalah untuk menguji pengaruh corporate governance terhadap pengungkapan green banking dari 24 bank yang terdaftar di Bursa Efek Indonesia. Variabel bebas dalam penelitian ini adalah corporate governance yang diproksikan melalui ukuran dewan komisaris, jumlah komisaris independen, dan kepemilikan institusional. Metode content analysis digunakan untuk menilai praktik green banking melalui laporan tahunan bank selama periode 2015 s.d. 2017. Hubungan kausalitas antara corporate governance dan pengungkapan green banking diuji dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan adanya tren peningkatan pengungkapan green banking selama periode pengamatan. Penelitian ini juga menemukan adanya pengaruh yang signifikan ukuran dewan komisaris terhadap pengungkapan praktik green banking, namun keberadaan komisaris independen dan kepemilikan institusional tidak memiliki pengaruh.
CREDIT RISK DETERMINANTS OF COMMERCIAL BANKING Handajani, Lilik; Akram, Akram; Sokarina, Ayudia
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.347

Abstract

Studies on non-performing loans in banking provide mixed results regarding the bank-specific factors that influence them. This research aims to analyze the determinants of credit risk in commercial banking in Indonesia. Testing was conducted on 32 banking companies listed on the Indonesia Stock Exchange for 2019-2021 with 96 observations using panel data regression. The research results show that increasing bank diversification and external audit quality significantly reduce the risk of credit non-performing loans (NPL). Other findings of this research show that credit growth, operational efficiency, and bank size do not significantly affect credit risk. To overcome the problem of endogeneity and dynamic panel bias, a series of robustness tests were carried out using the 2SLS, LIML, and GMM approaches provided significant results. The results of this research imply that bank risk management plays a role in reducing problem loans, which must align with the business entity's efforts to increase profits.
The Effect of ESG Score on Stock Return: Do Financial Performance and Market Performance Moderate? Dwi Nurnaningsih; Lilik Handajani
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p04

Abstract

The rising public attention on environmental and social issues, as well as corporate management strategies in addressing these issues, make ESG practices are crucial to observe. Therefore, this study is intended to examine the effect of ESG Score on Stock Return with Financial and Market Performance as moderating variables. The research method is associative quantitative, conducted on companies listed in ESG Sector Leaders IDX KEHATI Index from 2019 to 2023. There were 18 companies with the number of observations narrowed because there were a number of outlier data, resulting in 44 observations. Panel data were analyzed with Moderated Regression Analysis (MRA). The results of empirical testing show that ESG scores have a significant and positive effect on stock returns. And financial performance proxied through ROA strengthens the correlation of ESG scores and stock returns, while the ROE proxy is unable to moderate the relationship between the two variables. While, market performance (TQ) weakens the correlation between ESG scores and stock returns. In practical terms, this research contributes as a consideration for managers and investors to evaluate ESG adoption as an opportunity to attract sustainable investment. Keywords: ESG Score; Stock Return; Sustainability; Return on Assets; Tobin’s Q
Pelatihan Dan Pendampingan Basic Accounting Pada Kelompok Usaha Kripik Pakis Di Dusun Gule Liat Desa Setiling Batukliang Utara Dengan Memanfaatkan Media Mainstream Pituringsih, Endar; Handajani, Lilik; Sokarina, Ayudia; Ulfa, Pipit Rismayani; Akma, Hidayatul
Jurnal Gema Ngabdi Vol. 7 No. 3 (2025): JURNAL GEMA NGABDI
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jgn.v7i3.607

Abstract

The training and mentoring activities on financial reporting using basic accounting and the utilization of mainstream media were carried out for the Pakis chips business group in Gule Liat Hamlet, Setiling Village, Batukliang Utara District, Central Lombok Regency. The purpose of this program is to provide knowledge and practical skills for the Pakis chips business group in Gule Liat Hamlet, Setiling Village, Batukliang Utara District, Central Lombok Regency regarding basic accounting and mainstream media. It is expected that the group will be able to conduct accurate bookkeeping and record-keeping using proper basic accounting methods. In addition, the training is designed to equip participants with both knowledge and skills in financial reporting and the use of mainstream media, which are expected to foster greater independence in entrepreneurship and ultimately increase income. This training activity is specifically targeted at the Pakis chips business group in Gule Liat Hamlet, Setiling Village, Batukliang Utara District, Central Lombok Regency. The implementation is carried out through the delivery of relevant materials. Another expectation of this activity is that it will serve as a platform for community service, particularly by providing education and training on mainstream media and basic accounting for the Pakis chips business group.
Tracer Study Lulusan Magister Akuntansi Untuk Pengembangan Kurikulum Yang Adaptif Dengan Kebutuhan Dunia Kerja handajani, lilik; Akram, Akram; Djumaidi, Lalu Takdir
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 3 No 2 (2020): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2020
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v3i2.64

Abstract

Tujuan dari tracer study ini untuk mengetahui outcome dan output lulusan, serta proses pembelajaran dan penilaian stakeholder pengguna lulusan terhadap kinerja lulusan. Untuk menggali informasi dari lulusan dan pengguna, kuisioner online didistribusikan kepada lulusan yang telah menyelesaikan studi pada tahun 2018 dan 2019 pada Program Studi Magister Akuntansi Universitas Mataram. Hasil tracer study berhasil memberikan data kuantitatif dan deskriptif mengenai outcome dan output lulusan serta evaluasi proses pembelajaran. Penilaian dari stakeholder pengguna lulusan menyatakan bahwa kompetensi yang dimiliki oleh lulusan sesuai dengan yang diharapkan, terutama berkaitan dengan integritas etika dan moral, keahlian bidang ilmu, penguasaan penggunaan teknologi informasi, kepemimpinan, kerjasama tim serta kemampuan berkomunikasi. Tracer study penting dilakukan secara periodik untuk peningkatan pengelolaan proses akademik, pembelajaran dan evaluasi kurikulum secara berkala sehingga dapat meningkatkan kompetensi lulusan sesuai kebutuhan pasar kerja serta memenuhi harapan dari stakeholders pengguna lulusan.
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) RISK RATINGS AND FIRM MARKET VALUE Handajani, Lilik; Sokarina, Ayudia; Husnan, Lalu Hamdani
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.881

Abstract

This study aims to analyze the impact of ESG risk ratings on market performance metrics, proxied by Earnings per Share (EPS) and Tobin’s Q. Multiple regression analysis was conducted using 85 company-year observations of firms consistently included in the IDX ESG Leaders Index during the 2020–2024 period. The results indicate that firms with lower ESG risk are more highly valued by the market, as reflected in higher EPS. However, ESG risk ratings do not have a significant effect on firm market value as measured by Tobin’s Q, suggesting that investor stock valuations remain more focused on short-term financial indicators rather than long-term ESG risk management. These findings imply that ESG risk management should be aligned with the objective of sustaining strong short-term financial performance. Strong financial performance, in turn, enhances firms’ capacity to manage environmental, social, and governance risks more effectively.
Determinants of Financial Information Disclosure on Local Government Websites as the Implementation of E-government in Indonesia Sutisyruna Nofriani; Lilik Handajani; Erna Widiastuti
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1557

Abstract

This study examines the determinants of disclosure of financial information on the local government website that consists of local government size, functional differentiation, leverage, the level of local dependence, wealth, and press visibility as a form of e-government implementation in Indonesia. Tests conducted on 463 local government which representing around 87% of the Provincial, District and City in Indonesia. This study uses multiple linear regression method as a test tool. The results showed that the average disclosure of financial information on the local government website was relatively low which only reached 34%. The level of preparedness of local governments on the implementation of e-government are still in the stage 1 which is preparations. The tendency of local governments are just to fulfilling their obligations in making the official website without truly wants to improve accountability and transparency. Local government size, functional differentiation and press visibility have positive influence on the disclosure of financial information at local government websites in Indonesia. Meanwhile leverage has negative influence on the disclosure of local government financial information in Indonesia. The level of local dependence and wealth does not affect the disclosure of financial information on the websites of local governments in Indonesia. Research implications lead to the standpoint of agency theory, where the disclosure of financial information is one form of government accountability and transparency to the community. The local government is expected to improve their accountability and transparency by disclosure of financial information on its website. Central government is required to make specific regulations related to disclosure of financial information on the website. Furthermore the people can monitoring financial performance of their local government directly and financial information among local governments can be compared.
Co-Authors - Akram A. Akram Ahmad Rifa'i Ahmad Rifa'i Ahmad Rifai Ahmad Rifai Ahmad Rifai Ahmad Rifa’i Akma, Hidayatul Akram Akram, Akram Alamsyah Alamsyah Alamsyah Alamsyah Alan Firmansyah AM, Saiful Amanda Bellamy Andika Noviawan, Lalu Anggita Julia Mahmud Ayudia Sokarina Barry Alfian Biana Adha Inapty, Biana Adha Budi Santoso Budi Santoso Cahya Suryani Chandra Setiawan Darmo Suwito Dewa Ayu Oki Asta Rini Djumaidi, Lalu Takdir Dwi Nurnaningsih Dwi Putra Buana Sakti Dwidya Nitasya Eka Sintala Dewi Anjani Elly Purnama Sari Endar Pituringsih endar pituringsih, endar Erna Widiastuti Faizaturrahmi, Faizaturrahmi Farha, Farha Fatwadi Fatwadi Feryansyah, Feryansyah Fitriani, Baiq Titin Furkan, Lalu M. Hadi, Ahwan Hakim, Zulkarnain Hamdani Husnan, Lalu Hermanto - - Hermanto Hermanto Hermanto Hermanto Hermanto Hermanto Husnan, Lalu Hamdani I Nyoman Nugraha Ardana Putra Ihsan Hadi Iman Waskito Isnaini, Zuhrotul Johan Satriajaya Johan Satriajaya Julia Rospani, Tika Wahyu Kartikasari, Nungki Karyatni, Ni Made Dwi L. Hamdani Husnan Lalu Muhammad Furkan Layali Ihyani Lenap, Indria Puspitasari Lucky Mandalika Luh Putu Resti Mega Artantri Luh Utami Lukman Effendy Lukman Effendy Mareza, Puja Dwi Mawaddah, Tia Miharja, Een Samawati Miharja, Een Samawati Moh Syamsul Rijal Ni Ketut Surasni Ni Ketut Surasni Ni Made Dwi Karyatni Ni Made Pratiwi Nadi Saputri Nur Fitriah Nurabiah, N. Oktavia Komala Sari Perdana Kusuma Negara Prayitno Basuki, Prayitno Puja Dwi Mareza Pusparini , Herlina Putri, Helfiani Radiatushalihah, Radiatushalihah Rinie Arifianti Rismayati Sabina Sabina Saiful AM Saipul Arni Muhsyaf Sari, Elly Purnama Siti Rahimah Nurdiana Suryantara, Adhitya Bayu Sutisyruna Nofriani Sutriningsih Sutriningsih Telabah, I Wayan Suardana Titiek Herwanti Ulfa, Pipit Rismayani Widia Astuti Widia Astuti Windi Ar, Baiq Melati Sepsa Yati Fitria Zamri Yessy Puturuhu Iriene Puturuhu Yusli Mariadi